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) | 5.37 | -11.09 | -2.35 | 0 | -3.37 | 0 | -0.04 | 0 | 3.02 | -31.52 | 2.0 | -25.93 | 0 | 0 | 7.83 | -8.26 | 3.09 | -51.64 | 2.62 | -55.21 | 2.36 | 11.32 | 0.04 | 0.0 | 106.97 | 41.86 |
| 2022 (9) | 6.04 | -6.21 | -1.63 | 0 | -3.85 | 0 | -0.06 | 0 | 4.41 | 46.51 | 2.7 | 15.88 | 0 | 0 | 8.54 | 13.83 | 6.39 | 4.58 | 5.85 | 23.16 | 2.12 | 4.95 | 0.04 | 0.0 | 75.41 | -20.26 |
| 2021 (8) | 6.44 | 215.69 | -3.43 | 0 | -0.39 | 0 | 0.1 | 0 | 3.01 | 126.32 | 2.33 | 180.72 | 0 | 0 | 7.50 | 92.15 | 6.11 | 202.48 | 4.75 | 181.07 | 2.02 | -0.49 | 0.04 | 0.0 | 94.57 | 74.3 |
| 2020 (7) | 2.04 | -3.32 | -0.71 | 0 | -1.32 | 0 | 0 | 0 | 1.33 | 90.0 | 0.83 | -68.2 | 0 | 0 | 3.90 | -67.92 | 2.02 | 14.12 | 1.69 | 17.36 | 2.03 | 2.01 | 0.04 | 0.0 | 54.26 | -10.77 |
| 2019 (6) | 2.11 | -49.4 | -1.41 | 0 | -1.71 | 0 | -0.08 | 0 | 0.7 | -10.26 | 2.61 | -17.67 | 0 | 0 | 12.17 | 1.87 | 1.77 | -64.6 | 1.44 | -47.83 | 1.99 | 7.57 | 0.04 | 33.33 | 60.81 | -32.34 |
| 2018 (5) | 4.17 | 39.46 | -3.39 | 0 | -1.38 | 0 | 0.05 | 25.0 | 0.78 | -36.59 | 3.17 | 80.11 | 0 | 0 | 11.94 | 25.41 | 5.0 | 222.58 | 2.76 | 217.24 | 1.85 | 6.94 | 0.03 | 0.0 | 89.87 | -20.95 |
| 2017 (4) | 2.99 | 52.55 | -1.76 | 0 | -1.6 | 0 | 0.04 | 300.0 | 1.23 | -55.91 | 1.76 | 31.34 | 0 | 0 | 9.52 | 22.32 | 1.55 | 9.15 | 0.87 | 8.75 | 1.73 | 5.49 | 0.03 | -50.0 | 113.69 | 45.01 |
| 2016 (3) | 1.96 | -50.75 | 0.83 | -79.95 | -4.62 | 0 | 0.01 | 0.0 | 2.79 | -65.64 | 1.34 | -40.18 | 0 | 0 | 7.79 | -46.16 | 1.42 | 7.58 | 0.8 | -46.67 | 1.64 | 12.33 | 0.06 | 0.0 | 78.40 | -40.51 |
| 2015 (2) | 3.98 | 190.51 | 4.14 | 0 | -2.27 | 0 | 0.01 | 0.0 | 8.12 | 0 | 2.24 | -33.33 | 0 | 0 | 14.46 | -38.15 | 1.32 | 37.5 | 1.5 | 0.67 | 1.46 | 18.7 | 0.06 | 0.0 | 131.79 | 167.42 |
| 2014 (1) | 1.37 | -66.17 | -10.07 | 0 | 6.98 | 213.0 | 0.01 | 0 | -8.7 | 0 | 3.36 | 15.86 | 0 | 0 | 23.38 | 6.27 | 0.96 | -46.96 | 1.49 | -14.37 | 1.23 | 30.85 | 0.06 | 20.0 | 49.28 | -66.78 |
| 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) | 4.37 | 244.09 | 653.45 | -0.34 | 59.52 | 20.93 | -1.48 | -108.45 | 52.56 | 0.09 | 800.0 | 228.57 | 4.03 | 837.21 | 2586.67 | 0.31 | -52.31 | -26.19 | 0 | 0 | 0 | 4.47 | -51.35 | -32.15 | 0.71 | -28.28 | 14.52 | 0.5 | -43.82 | -31.51 | 0.54 | 1.89 | -10.0 | 0.01 | 0.0 | 0.0 | 416.19 | 368.62 | 861.54 |
| 24Q2 (19) | 1.27 | 174.71 | -69.69 | -0.84 | -68.0 | 20.0 | -0.71 | -224.56 | -545.45 | 0.01 | 125.0 | -80.0 | 0.43 | 119.55 | -86.31 | 0.65 | 44.44 | 30.0 | 0 | 0 | 0 | 9.18 | 20.78 | 20.82 | 0.99 | 110.64 | 2.06 | 0.89 | 58.93 | 2.3 | 0.53 | -3.64 | -10.17 | 0.01 | 0.0 | 0.0 | 88.81 | 158.51 | -68.84 |
| 24Q1 (18) | -1.7 | -171.43 | 4.49 | -0.5 | -92.31 | 18.03 | 0.57 | 914.29 | 914.29 | -0.04 | -233.33 | 0.0 | -2.2 | -203.77 | 7.95 | 0.45 | -4.26 | -26.23 | 0 | 0 | 0 | 7.60 | -5.55 | -16.14 | 0.47 | 2.17 | -54.81 | 0.56 | 180.0 | -31.71 | 0.55 | -6.78 | -5.17 | 0.01 | 0.0 | 0.0 | -151.79 | -151.02 | -20.23 |
| 23Q4 (17) | 2.38 | 310.34 | 32.96 | -0.26 | 39.53 | 43.48 | -0.07 | 97.76 | 58.82 | 0.03 | 142.86 | 0.0 | 2.12 | 1313.33 | 59.4 | 0.47 | 11.9 | -20.34 | 0 | 0 | 0 | 8.05 | 22.25 | -10.65 | 0.46 | -25.81 | -60.0 | 0.2 | -72.6 | -75.0 | 0.59 | -1.67 | 3.51 | 0.01 | 0.0 | 0.0 | 297.50 | 587.33 | 129.36 |
| 23Q3 (16) | 0.58 | -86.16 | 75.76 | -0.43 | 59.05 | -286.96 | -3.12 | -2736.36 | -15.99 | -0.07 | -240.0 | -800.0 | 0.15 | -95.22 | -73.21 | 0.42 | -16.0 | -25.0 | 0 | 0 | 0 | 6.58 | -13.37 | -9.37 | 0.62 | -36.08 | -51.18 | 0.73 | -16.09 | -49.66 | 0.6 | 1.69 | 13.21 | 0.01 | 0.0 | 0.0 | 43.28 | -84.81 | 161.01 |
| 23Q2 (15) | 4.19 | 335.39 | 199.29 | -1.05 | -72.13 | -61.54 | -0.11 | -57.14 | 85.53 | 0.05 | 225.0 | 350.0 | 3.14 | 231.38 | 318.67 | 0.5 | -18.03 | -16.67 | 0 | 0 | 0 | 7.60 | -16.16 | 9.04 | 0.97 | -6.73 | -54.25 | 0.87 | 6.1 | -50.57 | 0.59 | 1.72 | 15.69 | 0.01 | 0.0 | 0.0 | 285.03 | 325.79 | 364.2 |
| 23Q1 (14) | -1.78 | -199.44 | -170.63 | -0.61 | -32.61 | 18.67 | -0.07 | 58.82 | 70.83 | -0.04 | -233.33 | 50.0 | -2.39 | -279.7 | -235.03 | 0.61 | 3.39 | -36.46 | 0 | 0 | 0 | 9.06 | 0.62 | -17.39 | 1.04 | -9.57 | -43.78 | 0.82 | 2.5 | -55.19 | 0.58 | 1.75 | 13.73 | 0.01 | 0.0 | 0.0 | -126.24 | -197.33 | -217.72 |
| 22Q4 (13) | 1.79 | 442.42 | -22.17 | -0.46 | -300.0 | 56.6 | -0.17 | 93.68 | 10.53 | 0.03 | 200.0 | -66.67 | 1.33 | 137.5 | 7.26 | 0.59 | 5.36 | 1.72 | 0 | 0 | 0 | 9.01 | 24.02 | 35.43 | 1.15 | -9.45 | -36.46 | 0.8 | -44.83 | -47.02 | 0.57 | 7.55 | 11.76 | 0.01 | 0.0 | 0.0 | 129.71 | 682.19 | 14.48 |
| 22Q3 (12) | 0.33 | -76.43 | 65.0 | 0.23 | 135.38 | 115.54 | -2.69 | -253.95 | -161.17 | 0.01 | 150.0 | -50.0 | 0.56 | -25.33 | 143.75 | 0.56 | -6.67 | -34.88 | 0 | 0 | 0 | 7.26 | 4.23 | -29.31 | 1.27 | -40.09 | -23.49 | 1.45 | -17.61 | 12.4 | 0.53 | 3.92 | 3.92 | 0.01 | 0.0 | 0.0 | 16.58 | -72.99 | 50.08 |
| 22Q2 (11) | 1.4 | -44.44 | 0.0 | -0.65 | 13.33 | -27.45 | -0.76 | -216.67 | -183.52 | -0.02 | 75.0 | -300.0 | 0.75 | -57.63 | -15.73 | 0.6 | -37.5 | 17.65 | 0 | 0 | 0 | 6.97 | -36.48 | 4.94 | 2.12 | 14.59 | 32.5 | 1.76 | -3.83 | 58.56 | 0.51 | 0.0 | 2.0 | 0.01 | 0.0 | 0.0 | 61.40 | -42.74 | -28.95 |
| 22Q1 (10) | 2.52 | 9.57 | -0.79 | -0.75 | 29.25 | -97.37 | -0.24 | -26.32 | -166.67 | -0.08 | -188.89 | -700.0 | 1.77 | 42.74 | -18.06 | 0.96 | 65.52 | 152.63 | 0 | 0 | 0 | 10.97 | 64.95 | 81.89 | 1.85 | 2.21 | 79.61 | 1.83 | 21.19 | 117.86 | 0.51 | 0.0 | 2.0 | 0.01 | 0.0 | 0.0 | 107.23 | -5.35 | -43.01 |
| 21Q4 (9) | 2.3 | 1050.0 | 721.62 | -1.06 | 28.38 | -783.33 | -0.19 | 81.55 | -111.11 | 0.09 | 350.0 | 550.0 | 1.24 | 196.88 | 353.06 | 0.58 | -32.56 | 346.15 | 0 | 0 | 0 | 6.65 | -35.27 | 196.75 | 1.81 | 9.04 | 212.07 | 1.51 | 17.05 | 184.91 | 0.51 | 0.0 | 2.0 | 0.01 | 0.0 | 0.0 | 113.30 | 925.37 | 418.47 |
| 21Q3 (8) | 0.2 | -85.71 | -86.84 | -1.48 | -190.2 | -678.95 | -1.03 | -213.19 | -1.98 | 0.02 | 100.0 | -66.67 | -1.28 | -243.82 | -196.24 | 0.86 | 68.63 | 218.52 | 0 | 0 | 0 | 10.27 | 54.73 | 118.43 | 1.66 | 3.75 | 245.83 | 1.29 | 16.22 | 248.65 | 0.51 | 2.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.05 | -87.21 | -93.53 |
| 21Q2 (7) | 1.4 | -44.88 | 94.44 | -0.51 | -34.21 | -155.0 | 0.91 | 1111.11 | 1111.11 | 0.01 | 200.0 | 125.0 | 0.89 | -58.8 | 71.15 | 0.51 | 34.21 | 240.0 | 0 | 0 | 0 | 6.64 | 10.09 | 139.95 | 1.6 | 55.34 | 107.79 | 1.11 | 32.14 | 79.03 | 0.5 | 0.0 | -1.96 | 0.01 | 0.0 | 0.0 | 86.42 | -54.07 | 36.83 |
| 21Q1 (6) | 2.54 | 786.49 | 1487.5 | -0.38 | -216.67 | -80.95 | -0.09 | 0.0 | 30.77 | -0.01 | 50.0 | 0 | 2.16 | 540.82 | 4420.0 | 0.38 | 192.31 | 35.71 | 0 | 0 | 0 | 6.03 | 169.11 | -7.15 | 1.03 | 77.59 | 472.22 | 0.84 | 58.49 | 425.0 | 0.5 | 0.0 | -1.96 | 0.01 | 0.0 | 0.0 | 188.15 | 628.85 | 699.63 |
| 20Q4 (5) | -0.37 | -124.34 | -144.58 | -0.12 | 36.84 | 61.29 | -0.09 | 91.09 | 0.0 | -0.02 | -133.33 | 33.33 | -0.49 | -136.84 | -194.23 | 0.13 | -51.85 | -66.67 | 0 | 0 | 0 | 2.24 | -52.35 | -75.69 | 0.58 | 20.83 | 405.26 | 0.53 | 43.24 | 289.29 | 0.5 | -1.96 | -3.85 | 0.01 | 0.0 | 0.0 | -35.58 | -120.83 | -110.72 |
| 20Q3 (4) | 1.52 | 111.11 | 0.0 | -0.19 | 5.0 | 0.0 | -1.01 | -1022.22 | 0.0 | 0.06 | 250.0 | 0.0 | 1.33 | 155.77 | 0.0 | 0.27 | 80.0 | 0.0 | 0 | 0 | 0.0 | 4.70 | 69.97 | 0.0 | 0.48 | -37.66 | 0.0 | 0.37 | -40.32 | 0.0 | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 170.79 | 170.41 | 0.0 |
| 20Q2 (3) | 0.72 | 350.0 | 0.0 | -0.2 | 4.76 | 0.0 | -0.09 | 30.77 | 0.0 | -0.04 | 0 | 0.0 | 0.52 | 1140.0 | 0.0 | 0.15 | -46.43 | 0.0 | 0 | 0 | 0.0 | 2.77 | -57.4 | 0.0 | 0.77 | 327.78 | 0.0 | 0.62 | 287.5 | 0.0 | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 63.16 | 168.42 | 0.0 |
| 20Q1 (2) | 0.16 | -80.72 | 0.0 | -0.21 | 32.26 | 0.0 | -0.13 | -44.44 | 0.0 | 0 | 100.0 | 0.0 | -0.05 | -109.62 | 0.0 | 0.28 | -28.21 | 0.0 | 0 | 0 | 0.0 | 6.50 | -29.54 | 0.0 | 0.18 | 194.74 | 0.0 | 0.16 | 157.14 | 0.0 | 0.51 | -1.92 | 0.0 | 0.01 | 0.0 | 0.0 | 23.53 | -92.91 | 0.0 |
| 19Q4 (1) | 0.83 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.22 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 332.00 | 0.0 | 0.0 |
