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) | 10.04 | -56.71 | 0.26 | 0 | -4.28 | 0 | -0.19 | 0 | 10.3 | -45.7 | 0.59 | -85.29 | -0.07 | 0 | 0.85 | -87.97 | 7.18 | 1.13 | 6.5 | 14.24 | 1.21 | 6.14 | 0 | 0 | 130.22 | -61.65 |
| 2022 (9) | 23.19 | 47.33 | -4.22 | 0 | -0.25 | 0 | -0.58 | 0 | 18.97 | 40.94 | 4.01 | 472.86 | -0.06 | 0 | 7.10 | 374.91 | 7.1 | 27.93 | 5.69 | 35.48 | 1.14 | 4.59 | 0 | 0 | 339.53 | 14.11 |
| 2021 (8) | 15.74 | 118.01 | -2.28 | 0 | -1.38 | 0 | 0.24 | 0 | 13.46 | 380.71 | 0.7 | 150.0 | -0.03 | 0 | 1.49 | 91.08 | 5.55 | 19.35 | 4.2 | 37.7 | 1.09 | -15.5 | 0 | 0 | 297.54 | 78.86 |
| 2020 (7) | 7.22 | 255.67 | -4.42 | 0 | 0.52 | 0 | -0.33 | 0 | 2.8 | 71.78 | 0.28 | -48.15 | -0.01 | 0 | 0.78 | -42.8 | 4.65 | 19.85 | 3.05 | -5.57 | 1.29 | 1.57 | 0 | 0 | 166.36 | 268.78 |
| 2019 (6) | 2.03 | -71.65 | -0.4 | 0 | -2.25 | 0 | 0.16 | 0 | 1.63 | -65.25 | 0.54 | -76.92 | 0.08 | 33.33 | 1.37 | -76.7 | 3.88 | -24.51 | 3.23 | -22.73 | 1.27 | -9.29 | 0 | 0 | 45.11 | -64.84 |
| 2018 (5) | 7.16 | 55.31 | -2.47 | 0 | -5.02 | 0 | -0.1 | 0 | 4.69 | 10.35 | 2.34 | 532.43 | 0.06 | 0 | 5.87 | 461.23 | 5.14 | 21.51 | 4.18 | 27.44 | 1.4 | -23.08 | 0 | 0 | 128.32 | 41.95 |
| 2017 (4) | 4.61 | -39.74 | -0.36 | 0 | -2.19 | 0 | -0.11 | 0 | 4.25 | -42.33 | 0.37 | 27.59 | 0 | 0 | 1.05 | 26.0 | 4.23 | 23.32 | 3.28 | 12.33 | 1.82 | -12.08 | 0 | 0 | 90.39 | -41.04 |
| 2016 (3) | 7.65 | 1913.16 | -0.28 | 0 | -5.0 | 0 | -0.08 | 0 | 7.37 | 1654.76 | 0.29 | 11.54 | 0.01 | -91.67 | 0.83 | -6.11 | 3.43 | 176.61 | 2.92 | 239.53 | 2.07 | -11.91 | 0 | 0 | 153.31 | 1195.04 |
| 2015 (2) | 0.38 | -91.95 | 0.04 | 0 | -0.87 | 0 | 0.39 | 0 | 0.42 | -61.11 | 0.26 | -92.1 | 0.12 | 0 | 0.88 | -92.7 | 1.24 | -58.25 | 0.86 | -65.04 | 2.35 | 6.82 | 0 | 0 | 11.84 | -88.31 |
| 2014 (1) | 4.72 | 9.77 | -3.64 | 0 | -1.72 | 0 | -0.07 | 0 | 1.08 | -55.19 | 3.29 | 73.16 | -0.25 | 0 | 12.11 | 95.53 | 2.97 | -16.1 | 2.46 | -1.2 | 2.2 | 9.45 | 0 | 0 | 101.29 | 6.0 |
| 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) | 3.15 | 40.0 | -54.94 | -1.74 | -155.88 | -1187.5 | 1.55 | -88.48 | 155.36 | 3.69 | 326.38 | 2270.59 | 1.41 | -10.19 | -80.28 | 1.5 | 105.48 | 1566.67 | -0.29 | -825.0 | -1350.0 | 6.00 | 94.96 | 1060.87 | 4.2 | 61.54 | 197.87 | 2.41 | 6.17 | 43.45 | 0.34 | 6.25 | 13.33 | 0 | 0 | 0 | 114.55 | 31.85 | -67.55 |
| 24Q2 (19) | 2.25 | -30.34 | 256.25 | -0.68 | 29.17 | -6700.0 | 13.46 | 925.77 | 6309.52 | -1.63 | -96.39 | -40.52 | 1.57 | -30.84 | 208.28 | 0.73 | -30.48 | 329.41 | 0.04 | 100.0 | 100.0 | 3.08 | -34.23 | 191.52 | 2.6 | 26.21 | 165.31 | 2.27 | 8.1 | 47.4 | 0.32 | 3.23 | 3.23 | 0 | 0 | 0 | 86.87 | -35.18 | 211.61 |
| 24Q1 (18) | 3.23 | -31.13 | 1715.0 | -0.96 | -1166.67 | -4900.0 | -1.63 | -22.56 | -352.78 | -0.83 | -128.72 | 52.57 | 2.27 | -52.51 | 1361.11 | 1.05 | 707.69 | 425.0 | 0.02 | 140.0 | 166.67 | 4.68 | 597.6 | 278.61 | 2.06 | -29.69 | 10.75 | 2.1 | 14.75 | 44.83 | 0.31 | 0.0 | 3.33 | 0 | 0 | 0 | 134.02 | -38.85 | 1272.72 |
| 23Q4 (17) | 4.69 | -32.9 | -27.85 | 0.09 | -43.75 | 128.12 | -1.33 | 52.5 | -272.73 | 2.89 | 1800.0 | 239.61 | 4.78 | -33.15 | -22.65 | 0.13 | 44.44 | -43.48 | -0.05 | -150.0 | 58.33 | 0.67 | 29.77 | -54.18 | 2.93 | 107.8 | 29.65 | 1.83 | 8.93 | 27.97 | 0.31 | 3.33 | 6.9 | 0 | 0 | 0 | 219.16 | -37.92 | -42.01 |
| 23Q3 (16) | 6.99 | 585.42 | -6.92 | 0.16 | 1700.0 | 176.19 | -2.8 | -1433.33 | -85.43 | -0.17 | 85.34 | -117.89 | 7.15 | 593.1 | -2.05 | 0.09 | -47.06 | -50.0 | -0.02 | -200.0 | 33.33 | 0.52 | -51.04 | -58.64 | 1.41 | 43.88 | -22.95 | 1.68 | 9.09 | 10.53 | 0.3 | -3.23 | 3.45 | 0 | 0 | 0 | 353.03 | 553.55 | -14.92 |
| 23Q2 (15) | -1.44 | -620.0 | -128.63 | -0.01 | -150.0 | 97.14 | 0.21 | 158.33 | 119.09 | -1.16 | 33.71 | -462.5 | -1.45 | -705.56 | -130.98 | 0.17 | -15.0 | -15.0 | 0.02 | 166.67 | -33.33 | 1.06 | -14.58 | -27.03 | 0.98 | -47.31 | -43.35 | 1.54 | 6.21 | 1.32 | 0.31 | 3.33 | 10.71 | 0 | 0 | 0 | -77.84 | -581.08 | -127.85 |
| 23Q1 (14) | -0.2 | -103.08 | -104.82 | 0.02 | 106.25 | 100.6 | -0.36 | -146.75 | -122.64 | -1.75 | 15.46 | -895.45 | -0.18 | -102.91 | -122.22 | 0.2 | -13.04 | -94.13 | -0.03 | 75.0 | -142.86 | 1.24 | -15.57 | -95.46 | 1.86 | -17.7 | 44.19 | 1.45 | 1.4 | 19.83 | 0.3 | 3.45 | 11.11 | 0 | 0 | 0 | -11.43 | -103.02 | -104.08 |
| 22Q4 (13) | 6.5 | -13.45 | 117.39 | -0.32 | -52.38 | 72.41 | 0.77 | 150.99 | 285.0 | -2.07 | -317.89 | -459.46 | 6.18 | -15.34 | 237.7 | 0.23 | 27.78 | 21.05 | -0.12 | -300.0 | -1100.0 | 1.46 | 17.13 | 10.58 | 2.26 | 23.5 | 31.4 | 1.43 | -5.92 | 16.26 | 0.29 | 0.0 | 11.54 | 0 | 0 | 0 | 377.91 | -8.92 | 88.32 |
| 22Q3 (12) | 7.51 | 49.3 | 20.35 | -0.21 | 40.0 | -90.91 | -1.51 | -37.27 | -9.42 | 0.95 | 196.88 | 531.82 | 7.3 | 55.98 | 19.09 | 0.18 | -10.0 | 80.0 | -0.03 | -200.0 | -200.0 | 1.25 | -13.62 | 61.14 | 1.83 | 5.78 | -4.69 | 1.52 | 0.0 | 16.92 | 0.29 | 3.57 | 16.0 | 0 | 0 | 0 | 414.92 | 48.48 | 3.06 |
| 22Q2 (11) | 5.03 | 21.2 | 82.91 | -0.35 | 89.52 | 7.89 | -1.1 | -169.18 | -214.29 | 0.32 | 45.45 | -48.39 | 4.68 | 477.78 | 97.47 | 0.2 | -94.13 | -42.86 | 0.03 | -57.14 | 175.0 | 1.45 | -94.68 | -58.6 | 1.73 | 34.11 | -2.81 | 1.52 | 25.62 | 3.4 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | 279.44 | -0.34 | 76.81 |
| 22Q1 (10) | 4.15 | 38.8 | 10.37 | -3.34 | -187.93 | -430.16 | 1.59 | 695.0 | 960.0 | 0.22 | 159.46 | 10.0 | 0.81 | -55.74 | -74.12 | 3.41 | 1694.74 | 5583.33 | 0.07 | 800.0 | 133.33 | 27.19 | 1955.22 | 4237.28 | 1.29 | -25.0 | 892.31 | 1.21 | -1.63 | 505.0 | 0.27 | 3.85 | -12.9 | 0 | 0 | 0 | 280.41 | 39.73 | -61.97 |
| 21Q4 (9) | 2.99 | -52.08 | -33.11 | -1.16 | -954.55 | 72.58 | 0.2 | 114.49 | 108.0 | -0.37 | -68.18 | 5.13 | 1.83 | -70.15 | 662.5 | 0.19 | 90.0 | 1800.0 | -0.01 | 0.0 | 83.33 | 1.32 | 70.68 | 1407.03 | 1.72 | -10.42 | 8.86 | 1.23 | -5.38 | 17.14 | 0.26 | 4.0 | -16.13 | 0 | 0 | 0 | 200.67 | -50.15 | -38.95 |
| 21Q3 (8) | 6.24 | 126.91 | 4357.14 | -0.11 | 71.05 | 21.43 | -1.38 | -294.29 | -315.62 | -0.22 | -135.48 | -166.67 | 6.13 | 158.65 | 0 | 0.1 | -71.43 | -47.37 | -0.01 | 75.0 | -133.33 | 0.78 | -77.81 | -60.59 | 1.92 | 7.87 | 36.17 | 1.3 | -11.56 | 36.84 | 0.25 | -7.41 | -24.24 | 0 | 0 | 0 | 402.58 | 154.72 | 3580.74 |
| 21Q2 (7) | 2.75 | -26.86 | -15.64 | -0.38 | 39.68 | -3700.0 | -0.35 | -333.33 | -120.59 | 0.62 | 210.0 | 321.43 | 2.37 | -24.28 | -27.08 | 0.35 | 483.33 | 1066.67 | -0.04 | -233.33 | -233.33 | 3.49 | 457.14 | 883.87 | 1.78 | 1269.23 | 30.88 | 1.47 | 635.0 | 42.72 | 0.27 | -12.9 | -20.59 | 0 | 0 | 0 | 158.05 | -78.56 | -33.58 |
| 21Q1 (6) | 3.76 | -15.88 | 687.5 | -0.63 | 85.11 | -1160.0 | 0.15 | 106.0 | -77.94 | 0.2 | 151.28 | 1900.0 | 3.13 | 1204.17 | 553.62 | 0.06 | 500.0 | 50.0 | 0.03 | 150.0 | 0 | 0.63 | 614.11 | -1.25 | 0.13 | -91.77 | -38.1 | 0.2 | -80.95 | 566.67 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 737.25 | 124.31 | 491.67 |
| 20Q4 (5) | 4.47 | 3092.86 | 959.62 | -4.23 | -2921.43 | -2720.0 | -2.5 | -490.62 | -1685.71 | -0.39 | -218.18 | -425.0 | 0.24 | 0 | 135.82 | 0.01 | -94.74 | -93.75 | -0.06 | -300.0 | -50.0 | 0.09 | -95.54 | -95.92 | 1.58 | 12.06 | 259.09 | 1.05 | 10.53 | 176.32 | 0.31 | -6.06 | -3.12 | 0 | 0 | 0 | 328.68 | 2905.04 | 542.45 |
| 20Q3 (4) | 0.14 | -95.71 | 0.0 | -0.14 | -1300.0 | 0.0 | 0.64 | -62.35 | 0.0 | 0.33 | 217.86 | 0.0 | 0 | -100.0 | 0.0 | 0.19 | 533.33 | 0.0 | 0.03 | 0.0 | 0.0 | 1.97 | 454.0 | 0.0 | 1.41 | 3.68 | 0.0 | 0.95 | -7.77 | 0.0 | 0.33 | -2.94 | 0.0 | 0 | 0 | 0.0 | 10.94 | -95.4 | 0.0 |
| 20Q2 (3) | 3.26 | 609.38 | 0.0 | -0.01 | 80.0 | 0.0 | 1.7 | 150.0 | 0.0 | -0.28 | -2900.0 | 0.0 | 3.25 | 571.01 | 0.0 | 0.03 | -25.0 | 0.0 | 0.03 | 0 | 0.0 | 0.36 | -44.08 | 0.0 | 1.36 | 547.62 | 0.0 | 1.03 | 3333.33 | 0.0 | 0.34 | 9.68 | 0.0 | 0 | 0 | 0.0 | 237.96 | 226.41 | 0.0 |
| 20Q1 (2) | -0.64 | -23.08 | 0.0 | -0.05 | 66.67 | 0.0 | 0.68 | 585.71 | 0.0 | 0.01 | -91.67 | 0.0 | -0.69 | -2.99 | 0.0 | 0.04 | -75.0 | 0.0 | 0 | 100.0 | 0.0 | 0.63 | -70.48 | 0.0 | 0.21 | -52.27 | 0.0 | 0.03 | -92.11 | 0.0 | 0.31 | -3.12 | 0.0 | 0 | 0 | 0.0 | -188.24 | -153.39 | 0.0 |
| 19Q4 (1) | -0.52 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -74.29 | 0.0 | 0.0 |
