現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 5.82 | -25.77 | -2.62 | 0 | -2.06 | 0 | 0.41 | 0 | 3.2 | -18.37 | 0.58 | -82.74 | 0.04 | 0 | 1.70 | -69.78 | 1.15 | -71.88 | 1.15 | -67.42 | 1.39 | -3.47 | 0 | 0 | 229.13 | 47.88 |
| 2022 (9) | 7.84 | 111.89 | -3.92 | 0 | -1.42 | 0 | -0.05 | 0 | 3.92 | 148.1 | 3.36 | 106.13 | -0.62 | 0 | 5.62 | 138.38 | 4.09 | -37.65 | 3.53 | -37.96 | 1.44 | -1.37 | 0.09 | -10.0 | 154.94 | 203.6 |
| 2021 (8) | 3.7 | -20.26 | -2.12 | 0 | 1.27 | 0 | -0.08 | 0 | 1.58 | -63.08 | 1.63 | 918.75 | -0.42 | 0 | 2.36 | 586.54 | 6.56 | 51.85 | 5.69 | 57.18 | 1.46 | -4.58 | 0.1 | 0.0 | 51.03 | -42.26 |
| 2020 (7) | 4.64 | 120.95 | -0.36 | 0 | -0.9 | 0 | -0.17 | 0 | 4.28 | 174.36 | 0.16 | -55.56 | -0.18 | 0 | 0.34 | -59.49 | 4.32 | 121.54 | 3.62 | 135.06 | 1.53 | 4.79 | 0.1 | -23.08 | 88.38 | 31.73 |
| 2019 (6) | 2.1 | 500.0 | -0.54 | 0 | -1.99 | 0 | 0 | 0 | 1.56 | 0 | 0.36 | -21.74 | -0.22 | 0 | 0.85 | -27.31 | 1.95 | 30.87 | 1.54 | 24.19 | 1.46 | 31.53 | 0.13 | 8.33 | 67.09 | 373.48 |
| 2018 (5) | 0.35 | -86.43 | -0.88 | 0 | -0.06 | 0 | -0.08 | 0 | -0.53 | 0 | 0.46 | -52.08 | -1.17 | 0 | 1.17 | -54.31 | 1.49 | -31.02 | 1.24 | -27.06 | 1.11 | 19.35 | 0.12 | 9.09 | 14.17 | -84.95 |
| 2017 (4) | 2.58 | -39.01 | -1.61 | 0 | -1.39 | 0 | 0.18 | 20.0 | 0.97 | -30.22 | 0.96 | -48.11 | -0.6 | 0 | 2.55 | -52.54 | 2.16 | -11.48 | 1.7 | -3.95 | 0.93 | -8.82 | 0.11 | 22.22 | 94.16 | -35.89 |
| 2016 (3) | 4.23 | 106.34 | -2.84 | 0 | 1.29 | 0 | 0.15 | 150.0 | 1.39 | -8.55 | 1.85 | 184.62 | -0.54 | 0 | 5.38 | 170.22 | 2.44 | 13.49 | 1.77 | -9.23 | 1.02 | -9.73 | 0.09 | 0 | 146.88 | 120.67 |
| 2015 (2) | 2.05 | -19.29 | -0.53 | 0 | -2.13 | 0 | 0.06 | 0 | 1.52 | 108.22 | 0.65 | -9.72 | -0.62 | 0 | 1.99 | -11.6 | 2.15 | -10.42 | 1.95 | -14.47 | 1.13 | -0.88 | 0 | 0 | 66.56 | -10.38 |
| 2014 (1) | 2.54 | 568.42 | -1.81 | 0 | 0.27 | -61.43 | -0.17 | 0 | 0.73 | 0 | 0.72 | -67.57 | -0.31 | 0 | 2.25 | -75.23 | 2.4 | 130.77 | 2.28 | 119.23 | 1.14 | 23.91 | 0 | 0 | 74.27 | 318.25 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -1.7 | -234.92 | -162.73 | 0.83 | 492.86 | 113.61 | -0.53 | -51.43 | 76.34 | 0.22 | 83.33 | 2300.0 | -0.87 | -162.14 | 74.34 | 0.17 | 240.0 | -15.0 | 0 | -100.0 | -100.0 | 1.48 | 220.16 | -35.66 | 0.85 | -16.67 | 84.78 | 0.72 | -12.2 | 53.19 | 0.38 | 15.15 | 18.75 | -0.03 | -400.0 | -250.0 | -158.88 | -246.27 | -147.49 |
| 24Q2 (19) | 1.26 | 28.57 | -10.64 | 0.14 | -93.67 | -6.67 | -0.35 | 91.23 | -139.33 | 0.12 | 142.86 | 209.09 | 1.4 | -56.11 | -10.26 | 0.05 | -37.5 | -28.57 | 0.01 | 0.0 | 0.0 | 0.46 | -49.18 | -41.85 | 1.02 | 108.16 | 209.09 | 0.82 | 22.39 | 67.35 | 0.33 | 3.12 | -2.94 | 0.01 | 0.0 | -50.0 | 108.62 | 10.84 | -34.52 |
| 24Q1 (18) | 0.98 | -24.62 | 145.0 | 2.21 | -33.63 | 0 | -3.99 | -307.14 | -1634.62 | -0.28 | -150.91 | -833.33 | 3.19 | -31.1 | 697.5 | 0.08 | -52.94 | -46.67 | 0.01 | 150.0 | -66.67 | 0.91 | -55.03 | -50.0 | 0.49 | -37.18 | 213.95 | 0.67 | 1.52 | 242.55 | 0.32 | -3.03 | -8.57 | 0.01 | 0.0 | -50.0 | 98.00 | -24.62 | 0 |
| 23Q4 (17) | 1.3 | -52.03 | -72.92 | 3.33 | 154.59 | 645.9 | -0.98 | 56.25 | -916.67 | 0.55 | 5600.0 | -6.78 | 4.63 | 236.58 | 10.5 | 0.17 | -15.0 | 183.33 | -0.02 | -200.0 | 96.83 | 2.02 | -12.07 | 280.48 | 0.78 | 69.57 | 151.61 | 0.66 | 40.43 | 78.38 | 0.33 | 3.12 | -8.33 | 0.01 | -50.0 | -50.0 | 130.00 | -61.14 | -79.69 |
| 23Q3 (16) | 2.71 | 92.2 | -36.68 | -6.1 | -4166.67 | -187.74 | -2.24 | -351.69 | -80.65 | -0.01 | 90.91 | 97.44 | -3.39 | -317.31 | -256.94 | 0.2 | 185.71 | -90.83 | 0.02 | 100.0 | -60.0 | 2.30 | 189.33 | -83.58 | 0.46 | 39.39 | -55.77 | 0.47 | -4.08 | -60.17 | 0.32 | -5.88 | -11.11 | 0.02 | 0.0 | 0.0 | 334.57 | 101.69 | 21.95 |
| 23Q2 (15) | 1.41 | 252.5 | 88.0 | 0.15 | 0 | 118.75 | 0.89 | 242.31 | 735.71 | -0.11 | -266.67 | -173.33 | 1.56 | 290.0 | 3220.0 | 0.07 | -53.33 | -91.67 | 0.01 | -66.67 | -80.0 | 0.80 | -56.3 | -84.74 | 0.33 | 176.74 | -79.5 | 0.49 | 204.26 | -46.15 | 0.34 | -2.86 | -5.56 | 0.02 | 0.0 | 0.0 | 165.88 | 0 | 185.32 |
| 23Q1 (14) | 0.4 | -91.67 | 120.1 | 0 | 100.0 | 100.0 | 0.26 | 116.67 | 262.5 | -0.03 | -105.08 | 92.5 | 0.4 | -90.45 | 116.81 | 0.15 | 150.0 | -46.43 | 0.03 | 104.76 | 130.0 | 1.82 | 242.23 | 9.35 | -0.43 | -238.71 | -138.05 | -0.47 | -227.03 | -143.93 | 0.35 | -2.78 | -2.78 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 4.8 | 12.15 | 28.69 | -0.61 | 71.23 | 19.74 | 0.12 | 109.68 | 112.77 | 0.59 | 251.28 | 490.0 | 4.19 | 93.98 | 41.08 | 0.06 | -97.25 | -95.38 | -0.63 | -1360.0 | -210.53 | 0.53 | -96.21 | -93.06 | 0.31 | -70.19 | -69.9 | 0.37 | -68.64 | -63.37 | 0.36 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 640.00 | 133.27 | 140.21 |
| 22Q3 (12) | 4.28 | 470.67 | 2477.78 | -2.12 | -165.0 | -138.2 | -1.24 | -785.71 | -256.96 | -0.39 | -360.0 | -290.0 | 2.16 | 4420.0 | 301.87 | 2.18 | 159.52 | 938.1 | 0.05 | 0.0 | 107.58 | 14.02 | 168.87 | 1106.33 | 1.04 | -35.4 | -38.82 | 1.18 | 29.67 | -24.36 | 0.36 | 0.0 | 2.86 | 0.02 | 0.0 | 0.0 | 274.36 | 371.9 | 3041.74 |
| 22Q2 (11) | 0.75 | 137.69 | 134.38 | -0.8 | -105.13 | -627.27 | -0.14 | 12.5 | -116.67 | 0.15 | 137.5 | 50.0 | -0.05 | 97.9 | -123.81 | 0.84 | 200.0 | 4100.0 | 0.05 | 150.0 | 155.56 | 5.21 | 213.22 | 4522.35 | 1.61 | 42.48 | -17.86 | 0.91 | -14.95 | -42.41 | 0.36 | 0.0 | -2.7 | 0.02 | 0.0 | -33.33 | 58.14 | 142.36 | 259.74 |
| 22Q1 (10) | -1.99 | -153.35 | -1143.75 | -0.39 | 48.68 | -11.43 | -0.16 | 82.98 | -127.59 | -0.4 | -500.0 | -122.22 | -2.38 | -180.13 | -366.67 | 0.28 | -78.46 | 180.0 | -0.1 | -117.54 | 58.33 | 1.66 | -78.3 | 172.51 | 1.13 | 9.71 | -39.57 | 1.07 | 5.94 | -30.52 | 0.36 | 0.0 | -5.26 | 0.02 | -33.33 | -33.33 | -137.24 | -151.51 | -1572.63 |
| 21Q4 (9) | 3.73 | 2172.22 | 200.81 | -0.76 | 14.61 | -406.67 | -0.94 | -218.99 | -771.43 | 0.1 | 200.0 | 600.0 | 2.97 | 377.57 | 172.48 | 1.3 | 519.05 | 3150.0 | 0.57 | 186.36 | 618.18 | 7.67 | 559.95 | 2858.55 | 1.03 | -39.41 | -46.07 | 1.01 | -35.26 | -31.29 | 0.36 | 2.86 | -5.26 | 0.03 | 50.0 | 0.0 | 266.43 | 2956.71 | 303.94 |
| 21Q3 (8) | -0.18 | -156.25 | -115.52 | -0.89 | -709.09 | -888.89 | 0.79 | -5.95 | 246.3 | -0.1 | -200.0 | -266.67 | -1.07 | -609.52 | -200.0 | 0.21 | 950.0 | 425.0 | -0.66 | -633.33 | -2100.0 | 1.16 | 930.24 | 257.36 | 1.7 | -13.27 | 20.57 | 1.56 | -1.27 | 30.0 | 0.35 | -5.41 | -7.89 | 0.02 | -33.33 | -33.33 | -9.33 | -157.71 | -112.94 |
| 21Q2 (7) | 0.32 | 300.0 | -75.19 | -0.11 | 68.57 | -1000.0 | 0.84 | 44.83 | 1150.0 | 0.1 | 155.56 | 0 | 0.21 | 141.18 | -83.59 | 0.02 | -80.0 | 0 | -0.09 | 62.5 | -800.0 | 0.11 | -81.53 | 0 | 1.96 | 4.81 | 130.59 | 1.58 | 2.6 | 88.1 | 0.37 | -2.63 | -11.9 | 0.03 | 0.0 | 200.0 | 16.16 | 296.97 | -84.59 |
| 21Q1 (6) | -0.16 | -112.9 | -116.84 | -0.35 | -133.33 | -218.18 | 0.58 | 314.29 | 238.1 | -0.18 | -800.0 | 14.29 | -0.51 | -146.79 | -160.71 | 0.1 | 150.0 | 11.11 | -0.24 | -118.18 | -700.0 | 0.61 | 135.64 | -41.7 | 1.87 | -2.09 | 1146.67 | 1.54 | 4.76 | 1300.0 | 0.38 | 0.0 | -9.52 | 0.03 | 0.0 | 0 | -8.21 | -112.44 | -104.58 |
| 20Q4 (5) | 1.24 | 6.9 | -20.0 | -0.15 | -66.67 | -15.38 | 0.14 | 125.93 | -22.22 | -0.02 | -133.33 | -110.0 | 1.09 | 1.87 | -23.24 | 0.04 | 0.0 | -63.64 | -0.11 | -266.67 | -175.0 | 0.26 | -20.29 | -73.7 | 1.91 | 35.46 | 198.44 | 1.47 | 22.5 | 258.54 | 0.38 | 0.0 | 2.7 | 0.03 | 0.0 | 0.0 | 65.96 | -8.46 | -65.53 |
| 20Q3 (4) | 1.16 | -10.08 | 0.0 | -0.09 | -800.0 | 0.0 | -0.54 | -575.0 | 0.0 | 0.06 | 0 | 0.0 | 1.07 | -16.41 | 0.0 | 0.04 | 0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.33 | 0 | 0.0 | 1.41 | 65.88 | 0.0 | 1.2 | 42.86 | 0.0 | 0.38 | -9.52 | 0.0 | 0.03 | 200.0 | 0.0 | 72.05 | -31.3 | 0.0 |
| 20Q2 (3) | 1.29 | 35.79 | 0.0 | -0.01 | 90.91 | 0.0 | -0.08 | 80.95 | 0.0 | 0 | 100.0 | 0.0 | 1.28 | 52.38 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.00 | -100.0 | 0.0 | 0.85 | 466.67 | 0.0 | 0.84 | 663.64 | 0.0 | 0.42 | 0.0 | 0.0 | -0.03 | 0 | 0.0 | 104.88 | -41.49 | 0.0 |
| 20Q1 (2) | 0.95 | -38.71 | 0.0 | -0.11 | 15.38 | 0.0 | -0.42 | -333.33 | 0.0 | -0.21 | -205.0 | 0.0 | 0.84 | -40.85 | 0.0 | 0.09 | -18.18 | 0.0 | -0.03 | 25.0 | 0.0 | 1.05 | 6.3 | 0.0 | 0.15 | -76.56 | 0.0 | 0.11 | -73.17 | 0.0 | 0.42 | 13.51 | 0.0 | 0 | -100.0 | 0.0 | 179.25 | -6.33 | 0.0 |
| 19Q4 (1) | 1.55 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 191.36 | 0.0 | 0.0 |
