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) | 3.26 | -7.91 | -1.98 | 0 | -2.17 | 0 | 0.18 | -25.0 | 1.28 | 0 | 1.82 | -49.58 | 0 | 0 | 11.42 | -40.22 | -1.26 | 0 | -1.39 | 0 | 3.74 | 7.16 | 0.03 | -25.0 | 136.97 | 94.24 |
| 2022 (9) | 3.54 | -37.57 | -3.56 | 0 | -0.2 | 0 | 0.24 | 0 | -0.02 | 0 | 3.61 | 1.12 | 0 | 0 | 19.11 | 27.99 | 1.38 | -64.71 | 1.49 | -50.83 | 3.49 | -5.16 | 0.04 | 0.0 | 70.52 | -16.05 |
| 2021 (8) | 5.67 | -15.12 | -3.49 | 0 | -1.59 | 0 | -0.47 | 0 | 2.18 | -8.79 | 3.57 | -15.6 | 0 | 0 | 14.93 | -28.91 | 3.91 | -6.24 | 3.03 | -15.6 | 3.68 | 14.29 | 0.04 | 33.33 | 84.00 | -13.99 |
| 2020 (7) | 6.68 | 78.61 | -4.29 | 0 | -2.28 | 0 | 0.38 | 0 | 2.39 | 0 | 4.23 | -58.97 | 0 | 0 | 21.00 | -64.15 | 4.17 | 178.0 | 3.59 | 235.51 | 3.22 | 6.98 | 0.03 | 50.0 | 97.66 | 7.06 |
| 2019 (6) | 3.74 | -39.68 | -9.93 | 0 | 6.84 | 0 | -0.41 | 0 | -6.19 | 0 | 10.31 | 41.04 | 0 | 0 | 58.58 | 81.83 | 1.5 | -68.49 | 1.07 | -72.91 | 3.01 | 8.27 | 0.02 | 0.0 | 91.22 | -0.69 |
| 2018 (5) | 6.2 | 16.54 | -7.32 | 0 | -0.27 | 0 | -0.45 | 0 | -1.12 | 0 | 7.31 | 188.93 | 0 | 0 | 32.22 | 146.15 | 4.76 | 29.35 | 3.95 | 36.21 | 2.78 | 5.7 | 0.02 | 0.0 | 91.85 | -4.18 |
| 2017 (4) | 5.32 | -15.42 | -2.6 | 0 | -2.41 | 0 | 0.31 | -11.43 | 2.72 | -38.88 | 2.53 | 28.43 | 0 | 0 | 13.09 | 14.94 | 3.68 | 29.58 | 2.9 | 33.64 | 2.63 | -0.75 | 0.02 | 0.0 | 95.86 | -26.24 |
| 2016 (3) | 6.29 | 119.16 | -1.84 | 0 | -3.63 | 0 | 0.35 | 1066.67 | 4.45 | 0 | 1.97 | -42.4 | 0 | 0 | 11.39 | -51.02 | 2.84 | 37.86 | 2.17 | 35.62 | 2.65 | 9.96 | 0.02 | -33.33 | 129.96 | 82.94 |
| 2015 (2) | 2.87 | -27.16 | -3.42 | 0 | 0.63 | -83.16 | 0.03 | -66.67 | -0.55 | 0 | 3.42 | -56.38 | 0 | 0 | 23.25 | -56.73 | 2.06 | -19.22 | 1.6 | -32.77 | 2.41 | 19.31 | 0.03 | 0.0 | 71.04 | -20.13 |
| 2014 (1) | 3.94 | 398.73 | -7.9 | 0 | 3.74 | 0 | 0.09 | 0 | -3.96 | 0 | 7.84 | 235.04 | 0 | 0 | 53.74 | 122.06 | 2.55 | 145.19 | 2.38 | 140.4 | 2.02 | 8.02 | 0.03 | 50.0 | 88.94 | 224.23 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 1.02 | 10100.0 | 142.86 | -0.29 | 38.3 | 29.27 | -0.19 | 61.22 | 52.5 | -0.16 | -6.67 | -420.0 | 0.73 | 258.7 | 7200.0 | 0.27 | -46.0 | -34.15 | 0 | 0 | 0 | 4.58 | -57.44 | -50.11 | 0.94 | 291.67 | 726.67 | 1.2 | 313.79 | 700.0 | 0.95 | 1.06 | 2.15 | 0.01 | 0.0 | 0.0 | 47.22 | 5755.56 | -16.8 |
| 24Q1 (19) | 0.01 | -99.44 | -98.65 | -0.47 | 26.56 | 27.69 | -0.49 | 30.99 | 25.76 | -0.15 | -134.88 | -266.67 | -0.46 | -139.66 | -611.11 | 0.5 | 4.17 | -23.08 | 0 | 0 | 0 | 10.75 | -20.92 | -52.52 | 0.24 | 133.8 | 124.0 | 0.29 | 135.37 | 128.16 | 0.94 | 0.0 | 1.08 | 0.01 | 0.0 | 0.0 | 0.81 | -99.94 | 0 |
| 23Q4 (18) | 1.8 | 500.0 | 17.65 | -0.64 | -128.57 | -1.59 | -0.71 | -82.05 | -238.1 | 0.43 | 338.89 | 48.28 | 1.16 | 5700.0 | 28.89 | 0.48 | 77.78 | -29.41 | 0 | 0 | 0 | 13.60 | 154.83 | -36.21 | -0.71 | -218.33 | -44.9 | -0.82 | -224.24 | -110.26 | 0.94 | 0.0 | 9.3 | 0.01 | 0.0 | 0.0 | 1384.62 | 7330.77 | 334.39 |
| 23Q3 (17) | 0.3 | -28.57 | -80.39 | -0.28 | 31.71 | 78.95 | -0.39 | 2.5 | 81.16 | -0.18 | -460.0 | -125.0 | 0.02 | 100.0 | -90.0 | 0.27 | -34.15 | -79.55 | 0 | 0 | 0 | 5.34 | -41.82 | -87.75 | 0.6 | 500.0 | 195.24 | 0.66 | 430.0 | 211.86 | 0.94 | 1.08 | 8.05 | 0.01 | 0.0 | 0.0 | 18.63 | -67.17 | -96.47 |
| 23Q2 (16) | 0.42 | -43.24 | -46.15 | -0.41 | 36.92 | 56.84 | -0.4 | 39.39 | -118.43 | 0.05 | -44.44 | -64.29 | 0.01 | -88.89 | 105.88 | 0.41 | -36.92 | -53.93 | 0 | 0 | 0 | 9.17 | -59.5 | -36.82 | -0.15 | 85.0 | -113.27 | -0.2 | 80.58 | -116.0 | 0.93 | 0.0 | 5.68 | 0.01 | 0.0 | 0.0 | 56.76 | 0 | 55.72 |
| 23Q1 (15) | 0.74 | -51.63 | 346.67 | -0.65 | -3.17 | 0.0 | -0.66 | -214.29 | -633.33 | 0.09 | -68.97 | 181.82 | 0.09 | -90.0 | 109.47 | 0.65 | -4.41 | -10.96 | 0 | 0 | 0 | 22.65 | 6.25 | 102.9 | -1.0 | -104.08 | -172.99 | -1.03 | -164.1 | -185.12 | 0.93 | 8.14 | 5.68 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (14) | 1.53 | 0.0 | 5.52 | -0.63 | 52.63 | 46.15 | -0.21 | 89.86 | -158.33 | 0.29 | 462.5 | 252.63 | 0.9 | 350.0 | 221.43 | 0.68 | -48.48 | -44.26 | 0 | 0 | 0 | 21.32 | -51.07 | -2.68 | -0.49 | 22.22 | -162.82 | -0.39 | 33.9 | -172.22 | 0.86 | -1.15 | -5.49 | 0.01 | 0.0 | 0.0 | 318.75 | -39.58 | 220.95 |
| 22Q3 (13) | 1.53 | 96.15 | 15.04 | -1.33 | -40.0 | -54.65 | -2.07 | -195.39 | -44.76 | -0.08 | -157.14 | 11.11 | 0.2 | 217.65 | -57.45 | 1.32 | 48.31 | 46.67 | 0 | 0 | 0 | 43.56 | 200.06 | 214.63 | -0.63 | -155.75 | -160.58 | -0.59 | -147.2 | -171.08 | 0.87 | -1.14 | -5.43 | 0.01 | 0.0 | 0.0 | 527.59 | 1347.48 | 598.16 |
| 22Q2 (12) | 0.78 | 360.0 | -38.1 | -0.95 | -46.15 | -41.79 | 2.17 | 2511.11 | 239.06 | 0.14 | 227.27 | 600.0 | -0.17 | 82.11 | -128.81 | 0.89 | 21.92 | 41.27 | 0 | 0 | 0 | 14.52 | 30.07 | 35.28 | 1.13 | -17.52 | 34.52 | 1.25 | 3.31 | 64.47 | 0.88 | 0.0 | -5.38 | 0.01 | 0.0 | 0.0 | 36.45 | 355.14 | -50.82 |
| 22Q1 (11) | -0.3 | -120.69 | -118.4 | -0.65 | 44.44 | 17.72 | -0.09 | -125.0 | 92.24 | -0.11 | 42.11 | 47.62 | -0.95 | -439.29 | -213.1 | 0.73 | -40.16 | -10.98 | 0 | 0 | 0 | 11.16 | -49.04 | -18.6 | 1.37 | 75.64 | 9.6 | 1.21 | 124.07 | 32.97 | 0.88 | -3.3 | -3.3 | 0.01 | 0.0 | 0.0 | -14.29 | -114.38 | -116.04 |
| 21Q4 (10) | 1.45 | 9.02 | -46.49 | -1.17 | -36.05 | -101.72 | 0.36 | 125.17 | 125.71 | -0.19 | -111.11 | -190.48 | 0.28 | -40.43 | -86.85 | 1.22 | 35.56 | 114.04 | 0 | 0 | 0 | 21.90 | 58.19 | 130.17 | 0.78 | -25.0 | -34.45 | 0.54 | -34.94 | -38.64 | 0.91 | -1.09 | -1.09 | 0.01 | 0.0 | 0.0 | 99.32 | 31.42 | -33.67 |
| 21Q3 (9) | 1.33 | 5.56 | -10.74 | -0.86 | -28.36 | 11.34 | -1.43 | -323.44 | -36.19 | -0.09 | -550.0 | -152.94 | 0.47 | -20.34 | -9.62 | 0.9 | 42.86 | -8.16 | 0 | 0 | 0 | 13.85 | 29.01 | -17.77 | 1.04 | 23.81 | -22.39 | 0.83 | 9.21 | -30.83 | 0.92 | -1.08 | 8.24 | 0.01 | 0.0 | 0.0 | 75.57 | 1.96 | 4.48 |
| 21Q2 (8) | 1.26 | -22.7 | 34.04 | -0.67 | 15.19 | 48.46 | 0.64 | 155.17 | 10.34 | 0.02 | 109.52 | -87.5 | 0.59 | -29.76 | 263.89 | 0.63 | -23.17 | -47.93 | 0 | 0 | 0 | 10.73 | -21.73 | -59.11 | 0.84 | -32.8 | -22.94 | 0.76 | -16.48 | -26.92 | 0.93 | 2.2 | 19.23 | 0.01 | 0.0 | 0.0 | 74.12 | -16.79 | 44.29 |
| 21Q1 (7) | 1.63 | -39.85 | 5.84 | -0.79 | -36.21 | 45.52 | -1.16 | 17.14 | -182.93 | -0.21 | -200.0 | -40.0 | 0.84 | -60.56 | 833.33 | 0.82 | 43.86 | -44.22 | 0 | 0 | 0 | 13.71 | 44.1 | -65.39 | 1.25 | 5.04 | 127.27 | 0.91 | 3.41 | 93.62 | 0.91 | -1.09 | 35.82 | 0.01 | 0.0 | 0.0 | 89.07 | -40.51 | -33.49 |
| 20Q4 (6) | 2.71 | 81.88 | 77.12 | -0.58 | 40.21 | 65.48 | -1.4 | -33.33 | -291.78 | 0.21 | 23.53 | 320.0 | 2.13 | 309.62 | 1520.0 | 0.57 | -41.84 | -71.07 | 0 | 0 | 0 | 9.52 | -43.49 | -79.28 | 1.19 | -11.19 | 600.0 | 0.88 | -26.67 | 877.78 | 0.92 | 8.24 | 35.29 | 0.01 | 0.0 | 0.0 | 149.72 | 107.0 | -23.67 |
| 20Q3 (5) | 1.49 | 58.51 | 28.45 | -0.97 | 25.38 | 42.94 | -1.05 | -281.03 | -318.75 | 0.17 | 6.25 | 125.0 | 0.52 | 244.44 | 196.3 | 0.98 | -19.01 | -43.35 | 0 | 0 | 0 | 16.84 | -35.85 | -57.76 | 1.34 | 22.94 | 211.63 | 1.2 | 15.38 | 287.1 | 0.85 | 8.97 | 13.33 | 0.01 | 0.0 | 0 | 72.33 | 40.81 | -33.91 |
| 20Q2 (4) | 0.94 | -38.96 | 0.0 | -1.3 | 10.34 | 0.0 | 0.58 | 241.46 | 0.0 | 0.16 | 206.67 | 0.0 | -0.36 | -500.0 | 0.0 | 1.21 | -17.69 | 0.0 | 0 | 0 | 0.0 | 26.25 | -33.76 | 0.0 | 1.09 | 98.18 | 0.0 | 1.04 | 121.28 | 0.0 | 0.78 | 16.42 | 0.0 | 0.01 | 0.0 | 0.0 | 51.37 | -61.64 | 0.0 |
| 20Q1 (3) | 1.54 | 0.65 | 0.0 | -1.45 | 13.69 | 0.0 | -0.41 | -156.16 | 0.0 | -0.15 | -400.0 | 0.0 | 0.09 | 160.0 | 0.0 | 1.47 | -25.38 | 0.0 | 0 | 0 | 0.0 | 39.62 | -13.72 | 0.0 | 0.55 | 223.53 | 0.0 | 0.47 | 422.22 | 0.0 | 0.67 | -1.47 | 0.0 | 0.01 | 0.0 | 0.0 | 133.91 | -31.73 | 0.0 |
| 19Q4 (2) | 1.53 | 31.9 | 0.0 | -1.68 | 1.18 | 0.0 | 0.73 | 52.08 | 0.0 | 0.05 | 107.35 | 0.0 | -0.15 | 72.22 | 0.0 | 1.97 | 13.87 | 0.0 | 0 | 0 | 0.0 | 45.92 | 15.2 | 0.0 | 0.17 | -60.47 | 0.0 | 0.09 | -70.97 | 0.0 | 0.68 | -9.33 | 0.0 | 0.01 | 0 | 0.0 | 196.15 | 79.24 | 0.0 |
| 19Q3 (1) | 1.16 | 0.0 | 0.0 | -1.7 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 39.86 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 109.43 | 0.0 | 0.0 |
