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) | 5.27 | 25.48 | -3.76 | 0 | -3.8 | 0 | 0.33 | 0 | 1.51 | -76.8 | 1.08 | 45.95 | 0 | 0 | 6.81 | 69.24 | 2.02 | -30.82 | 2.0 | -26.2 | 0.68 | 13.33 | 0.15 | -6.25 | 186.22 | 53.85 |
| 2022 (9) | 4.2 | 128.26 | 2.31 | 0 | -2.84 | 0 | -0.08 | 0 | 6.51 | 0 | 0.74 | 138.71 | 0 | 0 | 4.03 | 128.32 | 2.92 | 32.13 | 2.71 | 14.35 | 0.6 | 1.69 | 0.16 | 0.0 | 121.04 | 105.24 |
| 2021 (8) | 1.84 | -35.66 | -2.97 | 0 | -0.76 | 0 | 0.04 | 0 | -1.13 | 0 | 0.31 | 10.71 | -0.01 | 0 | 1.76 | -6.73 | 2.21 | 24.16 | 2.37 | 91.13 | 0.59 | -11.94 | 0.16 | 14.29 | 58.97 | -57.73 |
| 2020 (7) | 2.86 | 53.76 | -0.05 | 0 | 0.6 | 0 | -0.08 | 0 | 2.81 | 473.47 | 0.28 | -44.0 | 0.02 | -33.33 | 1.89 | -33.68 | 1.78 | -36.2 | 1.24 | -50.4 | 0.67 | 4.69 | 0.14 | 16.67 | 139.51 | 144.52 |
| 2019 (6) | 1.86 | 1228.57 | -1.37 | 0 | -1.38 | 0 | -0.3 | 0 | 0.49 | 188.24 | 0.5 | -39.76 | 0.03 | 0 | 2.85 | -39.66 | 2.79 | 3.72 | 2.5 | 13.12 | 0.64 | 20.75 | 0.12 | -7.69 | 57.06 | 1069.63 |
| 2018 (5) | 0.14 | -95.73 | 0.03 | 0 | -1.3 | 0 | 0.04 | 0 | 0.17 | -89.38 | 0.83 | 124.32 | -0.05 | 0 | 4.72 | 89.34 | 2.69 | 0.75 | 2.21 | 18.82 | 0.53 | 0.0 | 0.13 | 30.0 | 4.88 | -96.3 |
| 2017 (4) | 3.28 | 3.8 | -1.68 | 0 | -0.4 | 0 | -0.01 | 0 | 1.6 | -39.85 | 0.37 | -39.34 | 0 | 0 | 2.49 | -37.99 | 2.67 | 4.3 | 1.86 | -15.45 | 0.53 | -7.02 | 0.1 | -9.09 | 131.73 | 20.05 |
| 2016 (3) | 3.16 | -24.4 | -0.5 | 0 | -2.44 | 0 | -0.06 | 0 | 2.66 | 174.23 | 0.61 | -70.53 | 0 | 0 | 4.02 | -72.34 | 2.56 | -0.78 | 2.2 | -5.17 | 0.57 | -5.0 | 0.11 | 0.0 | 109.72 | -20.46 |
| 2015 (2) | 4.18 | 36.16 | -3.21 | 0 | 2.64 | 0 | -0.07 | 0 | 0.97 | -46.41 | 2.07 | 322.45 | 0 | 0 | 14.55 | 272.87 | 2.58 | 35.79 | 2.32 | 28.18 | 0.6 | 5.26 | 0.11 | 0.0 | 137.95 | 11.89 |
| 2014 (1) | 3.07 | 157.98 | -1.26 | 0 | -1.1 | 0 | -0.05 | 0 | 1.81 | 524.14 | 0.49 | -44.32 | 0 | 0 | 3.90 | -51.85 | 1.9 | 6.15 | 1.81 | 17.53 | 0.57 | 7.55 | 0.11 | 0.0 | 123.29 | 125.86 |
| 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) | 3.23 | 404.69 | 243.62 | 2.47 | 229.32 | 191.14 | 4.0 | 58.1 | 410.08 | 0.16 | 366.67 | 0 | 5.7 | 548.82 | 422.03 | 1.05 | -45.31 | 77.97 | 0 | 0 | 0 | 16.41 | -44.63 | 4.56 | 1.85 | -6.57 | 320.45 | 1.32 | -25.84 | 186.96 | 0.2 | 5.26 | 17.65 | 0.03 | 0.0 | -25.0 | 208.39 | 551.21 | 48.53 |
| 24Q2 (19) | 0.64 | -24.71 | -62.79 | -1.91 | -3720.0 | -380.88 | 2.53 | 743.33 | 279.43 | -0.06 | 60.0 | -146.15 | -1.27 | -258.75 | -152.92 | 1.92 | 814.29 | 2300.0 | 0 | 0 | 0 | 29.63 | 512.35 | 1296.3 | 1.98 | 157.14 | 725.0 | 1.78 | 128.21 | 212.28 | 0.19 | 11.76 | 11.76 | 0.03 | 0.0 | -25.0 | 32.00 | -63.11 | -85.49 |
| 24Q1 (18) | 0.85 | -19.05 | -45.51 | -0.05 | -111.11 | 97.69 | 0.3 | 433.33 | 129.7 | -0.15 | -157.69 | -87.5 | 0.8 | -46.67 | 233.33 | 0.21 | 61.54 | -27.59 | 0 | 0 | 0 | 4.84 | 51.86 | -29.09 | 0.77 | 13.24 | 14.93 | 0.78 | 85.71 | 41.82 | 0.17 | -5.56 | 6.25 | 0.03 | 0.0 | -25.0 | 86.73 | -47.96 | -58.3 |
| 23Q4 (17) | 1.05 | 11.7 | -29.05 | 0.45 | 116.61 | 218.42 | -0.09 | 93.02 | -118.37 | 0.26 | 0 | -16.13 | 1.5 | 184.75 | 36.36 | 0.13 | -77.97 | -38.1 | 0 | 0 | 0 | 3.19 | -79.69 | -37.64 | 0.68 | 54.55 | -16.05 | 0.42 | -8.7 | -12.5 | 0.18 | 5.88 | 20.0 | 0.03 | -25.0 | -25.0 | 166.67 | 18.79 | -24.55 |
| 23Q3 (16) | 0.94 | -45.35 | -22.95 | -2.71 | -498.53 | -211.52 | -1.29 | 8.51 | 24.56 | 0 | -100.0 | 100.0 | -1.77 | -173.75 | -148.49 | 0.59 | 637.5 | 103.45 | 0 | 0 | 0 | 15.69 | 639.46 | 174.87 | 0.44 | 83.33 | -47.62 | 0.46 | -19.3 | -47.73 | 0.17 | 0.0 | 13.33 | 0.04 | 0.0 | 0.0 | 140.30 | -36.38 | 23.05 |
| 23Q2 (15) | 1.72 | 10.26 | 107.23 | 0.68 | 131.48 | 423.81 | -1.41 | -39.6 | -98.59 | 0.13 | 262.5 | 62.5 | 2.4 | 500.0 | 287.1 | 0.08 | -72.41 | -57.89 | 0 | 0 | 0 | 2.12 | -68.9 | -46.73 | 0.24 | -64.18 | -69.23 | 0.57 | 3.64 | -37.36 | 0.17 | 6.25 | 13.33 | 0.04 | 0.0 | 0.0 | 220.51 | 6.02 | 192.25 |
| 23Q1 (14) | 1.56 | 5.41 | 132.84 | -2.16 | -468.42 | -559.57 | -1.01 | -306.12 | -10.99 | -0.08 | -125.81 | -100.0 | -0.6 | -154.55 | -152.63 | 0.29 | 38.1 | 383.33 | 0 | 0 | 0 | 6.82 | 33.55 | 402.67 | 0.67 | -17.28 | 34.0 | 0.55 | 14.58 | 25.0 | 0.16 | 6.67 | 6.67 | 0.04 | 0.0 | 0.0 | 208.00 | -5.84 | 95.58 |
| 22Q4 (13) | 1.48 | 21.31 | 221.74 | -0.38 | -115.64 | 17.39 | 0.49 | 128.65 | -16.95 | 0.31 | 172.09 | 244.44 | 1.1 | -69.86 | 0 | 0.21 | -27.59 | 10.53 | 0 | 0 | 0 | 5.11 | -10.5 | 36.07 | 0.81 | -3.57 | 3.85 | 0.48 | -45.45 | -12.73 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 220.90 | 93.74 | 255.35 |
| 22Q3 (12) | 1.22 | 46.99 | 76.81 | 2.43 | 1257.14 | 182.65 | -1.71 | -140.85 | -111.11 | -0.43 | -637.5 | -975.0 | 3.65 | 488.71 | 262.22 | 0.29 | 52.63 | 383.33 | 0 | 0 | 0 | 5.71 | 43.32 | 355.74 | 0.84 | 7.69 | 29.23 | 0.88 | -3.3 | 60.0 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 114.02 | 51.11 | 22.28 |
| 22Q2 (11) | 0.83 | 23.88 | -1.19 | -0.21 | -144.68 | -160.0 | -0.71 | 21.98 | -139.66 | 0.08 | 300.0 | 300.0 | 0.62 | -45.61 | -47.9 | 0.19 | 216.67 | 533.33 | 0 | 0 | 0 | 3.98 | 193.43 | 440.39 | 0.78 | 56.0 | 95.0 | 0.91 | 106.82 | -8.08 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 75.45 | -29.05 | 6.0 |
| 22Q1 (10) | 0.67 | 45.65 | 546.67 | 0.47 | 202.17 | 422.22 | -0.91 | -254.24 | 60.94 | -0.04 | -144.44 | -33.33 | 1.14 | 0 | 2000.0 | 0.06 | -68.42 | 100.0 | 0 | 0 | 0 | 1.36 | -63.85 | 65.61 | 0.5 | -35.9 | 31.58 | 0.44 | -20.0 | 57.14 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 106.35 | 71.08 | 433.23 |
| 21Q4 (9) | 0.46 | -33.33 | -37.84 | -0.46 | 84.35 | -109.09 | 0.59 | 172.84 | 59.46 | 0.09 | 325.0 | 800.0 | 0 | 100.0 | -100.0 | 0.19 | 216.67 | 375.0 | 0 | 0 | 0 | 3.75 | 199.77 | 266.11 | 0.78 | 20.0 | 77.27 | 0.55 | 0.0 | 266.67 | 0.15 | 0.0 | -11.76 | 0.04 | 0.0 | 0.0 | 62.16 | -33.33 | -69.76 |
| 21Q3 (8) | 0.69 | -17.86 | -29.59 | -2.94 | -940.0 | -29300.0 | -0.81 | -145.25 | -285.71 | -0.04 | -300.0 | 60.0 | -2.25 | -289.08 | -331.96 | 0.06 | 100.0 | -14.29 | 0 | 0 | 0 | 1.25 | 69.94 | -30.39 | 0.65 | 62.5 | 35.42 | 0.55 | -44.44 | 103.7 | 0.15 | 0.0 | -11.76 | 0.04 | 0.0 | 0.0 | 93.24 | 30.98 | -54.33 |
| 21Q2 (7) | 0.84 | 660.0 | -12.5 | 0.35 | 288.89 | 1650.0 | 1.79 | 176.82 | 352.11 | 0.02 | 166.67 | 100.0 | 1.19 | 2083.33 | 21.43 | 0.03 | 0.0 | -75.0 | 0 | 0 | 0 | 0.74 | -10.07 | -73.71 | 0.4 | 5.26 | -41.18 | 0.99 | 253.57 | 13.79 | 0.15 | 0.0 | -11.76 | 0.04 | 0.0 | 33.33 | 71.19 | 323.05 | -20.66 |
| 21Q1 (6) | -0.15 | -120.27 | -183.33 | 0.09 | 140.91 | -47.06 | -2.33 | -729.73 | -300.86 | -0.03 | -400.0 | 0 | -0.06 | -111.54 | -117.14 | 0.03 | -25.0 | -40.0 | 0 | 0 | -100.0 | 0.82 | -20.08 | -54.75 | 0.38 | -13.64 | 111.11 | 0.28 | 86.67 | 660.0 | 0.15 | -11.76 | -11.76 | 0.04 | 0.0 | 33.33 | -31.91 | -115.53 | -126.6 |
| 20Q4 (5) | 0.74 | -24.49 | -40.32 | -0.22 | -2100.0 | -2300.0 | 0.37 | 276.19 | 138.14 | 0.01 | 110.0 | -85.71 | 0.52 | -46.39 | -58.4 | 0.04 | -42.86 | -77.78 | 0 | 0 | -100.0 | 1.03 | -43.0 | -80.63 | 0.44 | -8.33 | 18.92 | 0.15 | -44.44 | -34.78 | 0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 205.56 | 0.68 | -28.72 |
| 20Q3 (4) | 0.98 | 2.08 | 0.0 | -0.01 | -150.0 | 0.0 | -0.21 | 70.42 | 0.0 | -0.1 | -1100.0 | 0.0 | 0.97 | -1.02 | 0.0 | 0.07 | -41.67 | 0.0 | 0 | 0 | 0.0 | 1.80 | -35.82 | 0.0 | 0.48 | -29.41 | 0.0 | 0.27 | -68.97 | 0.0 | 0.17 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 204.17 | 127.56 | 0.0 |
| 20Q2 (3) | 0.96 | 433.33 | 0.0 | 0.02 | -88.24 | 0.0 | -0.71 | -161.21 | 0.0 | 0.01 | 0 | 0.0 | 0.98 | 180.0 | 0.0 | 0.12 | 140.0 | 0.0 | 0 | -100.0 | 0.0 | 2.80 | 54.77 | 0.0 | 0.68 | 277.78 | 0.0 | 0.87 | 1840.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 89.72 | -25.23 | 0.0 |
| 20Q1 (2) | 0.18 | -85.48 | 0.0 | 0.17 | 1600.0 | 0.0 | 1.16 | 219.59 | 0.0 | 0 | -100.0 | 0.0 | 0.35 | -72.0 | 0.0 | 0.05 | -72.22 | 0.0 | 0.01 | -96.3 | 0.0 | 1.81 | -65.78 | 0.0 | 0.18 | -51.35 | 0.0 | -0.05 | -121.74 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 120.00 | -58.39 | 0.0 |
| 19Q4 (1) | 1.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 5.29 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 288.37 | 0.0 | 0.0 |
