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) | 15.27 | 84.2 | -2.17 | 0 | -2.5 | 0 | 0.91 | 145.95 | 13.1 | 129.02 | 1.65 | -38.2 | -0.32 | 0 | 2.69 | -36.2 | 3.77 | 21.61 | 3.85 | 17.74 | 3.82 | -7.95 | 0.1 | 0.0 | 196.53 | 78.27 |
| 2022 (9) | 8.29 | 1035.62 | -2.57 | 0 | -6.25 | 0 | 0.37 | 825.0 | 5.72 | 0 | 2.67 | 0.75 | 0.04 | -33.33 | 4.22 | -1.75 | 3.1 | 27.57 | 3.27 | 36.25 | 4.15 | -2.58 | 0.1 | 11.11 | 110.24 | 919.34 |
| 2021 (8) | 0.73 | -88.05 | -1.49 | 0 | -2.51 | 0 | 0.04 | -94.59 | -0.76 | 0 | 2.65 | -28.95 | 0.06 | -50.0 | 4.30 | -42.6 | 2.43 | 252.17 | 2.4 | 152.63 | 4.26 | 9.23 | 0.09 | 12.5 | 10.81 | -91.27 |
| 2020 (7) | 6.11 | 97.73 | -3.92 | 0 | -0.63 | 0 | 0.74 | 111.43 | 2.19 | 0 | 3.73 | -36.02 | 0.12 | 50.0 | 7.49 | -40.17 | 0.69 | 0 | 0.95 | 79.25 | 3.9 | 12.39 | 0.08 | 0.0 | 123.94 | 63.64 |
| 2019 (6) | 3.09 | 153.28 | -5.86 | 0 | -0.64 | 0 | 0.35 | 0 | -2.77 | 0 | 5.83 | 26.46 | 0.08 | 0 | 12.52 | 21.58 | -0.03 | 0 | 0.53 | -55.83 | 3.47 | 20.49 | 0.08 | 14.29 | 75.74 | 157.62 |
| 2018 (5) | 1.22 | -83.1 | -3.03 | 0 | 3.43 | 20.35 | -0.52 | 0 | -1.81 | 0 | 4.61 | 25.96 | 0 | 0 | 10.29 | 20.64 | 0.65 | -71.86 | 1.2 | -50.62 | 2.88 | 21.52 | 0.07 | 0.0 | 29.40 | -80.17 |
| 2017 (4) | 7.22 | 51.05 | -4.75 | 0 | 2.85 | 0 | 0.64 | 0 | 2.47 | 671.88 | 3.66 | -16.06 | 0.55 | 0 | 8.53 | -12.43 | 2.31 | 43.48 | 2.43 | 27.89 | 2.37 | 11.79 | 0.07 | -12.5 | 148.25 | 27.16 |
| 2016 (3) | 4.78 | 624.24 | -4.46 | 0 | -0.26 | 0 | -1.07 | 0 | 0.32 | 0 | 4.36 | 9.82 | -0.14 | 0 | 9.75 | 10.24 | 1.61 | -5.85 | 1.9 | 7.95 | 2.12 | 2.42 | 0.08 | -33.33 | 116.59 | 597.75 |
| 2015 (2) | 0.66 | -85.37 | -5.07 | 0 | -2.22 | 0 | -0.13 | 0 | -4.41 | 0 | 3.97 | 1.28 | -0.63 | 0 | 8.84 | 16.27 | 1.71 | -72.68 | 1.76 | -65.42 | 2.07 | 23.95 | 0.12 | -80.95 | 16.71 | -72.62 |
| 2014 (1) | 4.51 | 42.27 | -5.1 | 0 | -1.92 | 0 | -0.13 | 0 | -0.59 | 0 | 3.92 | 256.36 | -1.08 | 0 | 7.60 | 224.29 | 6.26 | -5.72 | 5.09 | -2.12 | 1.67 | 15.17 | 0.63 | 21.15 | 61.03 | 38.04 |
| 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) | 1.05 | -66.35 | -61.68 | -1.54 | -22.22 | -69.23 | -1.75 | -2044.44 | -130.17 | 0.22 | 257.14 | 162.86 | -0.49 | -126.34 | -126.78 | 1.7 | 33.86 | 246.94 | 0 | -100.0 | 100.0 | 11.86 | 12.75 | 328.53 | 2.13 | 147.67 | 33.96 | 1.86 | 60.34 | 14.81 | 0.69 | -8.0 | -30.3 | 0.02 | 0.0 | 0.0 | 40.86 | -74.73 | -60.78 |
| 24Q2 (19) | 3.12 | 31.09 | 45.12 | -1.26 | -12.5 | -800.0 | 0.09 | 104.39 | -88.61 | -0.14 | 56.25 | 22.22 | 1.86 | 47.62 | -7.46 | 1.27 | 11.4 | 2016.67 | 0.01 | 0.0 | 103.33 | 10.52 | 0.33 | 2647.98 | 0.86 | 290.91 | 7.5 | 1.16 | 169.77 | 0.87 | 0.75 | -7.41 | -22.68 | 0.02 | 0.0 | -33.33 | 161.66 | -14.42 | 61.66 |
| 24Q1 (18) | 2.38 | -69.57 | -7.03 | -1.12 | -386.96 | -25.84 | -2.05 | 74.47 | -93.4 | -0.32 | -124.62 | -328.57 | 1.26 | -83.4 | -24.55 | 1.14 | 442.86 | 28.09 | 0.01 | 0.0 | 0.0 | 10.49 | 566.21 | 71.1 | 0.22 | -52.17 | -76.09 | 0.43 | 26.47 | -41.1 | 0.81 | -10.0 | -14.74 | 0.02 | 0.0 | -33.33 | 188.89 | -69.57 | 26.17 |
| 23Q4 (17) | 7.82 | 185.4 | 96.98 | -0.23 | 74.73 | 74.44 | -8.03 | -238.45 | -176.9 | 1.3 | 471.43 | -12.16 | 7.59 | 314.75 | 147.23 | 0.21 | -57.14 | -79.61 | 0.01 | 125.0 | 0.0 | 1.57 | -43.14 | -77.5 | 0.46 | -71.07 | -32.35 | 0.34 | -79.01 | -29.17 | 0.9 | -9.09 | -7.22 | 0.02 | 0.0 | -33.33 | 620.63 | 495.72 | 131.37 |
| 23Q3 (16) | 2.74 | 27.44 | 72.33 | -0.91 | -550.0 | -24.66 | 5.8 | 634.18 | 326.56 | -0.35 | -94.44 | 42.62 | 1.83 | -8.96 | 112.79 | 0.49 | 716.67 | -16.95 | -0.04 | 86.67 | -500.0 | 2.77 | 623.0 | -29.85 | 1.59 | 98.75 | 152.38 | 1.62 | 40.87 | 110.39 | 0.99 | 2.06 | -3.88 | 0.02 | -33.33 | 0.0 | 104.18 | 4.18 | 19.25 |
| 23Q2 (15) | 2.15 | -16.02 | 5.91 | -0.14 | 84.27 | 51.72 | 0.79 | 174.53 | 142.7 | -0.18 | -228.57 | -178.26 | 2.01 | 20.36 | 15.52 | 0.06 | -93.26 | -85.71 | -0.3 | -3100.0 | -3100.0 | 0.38 | -93.75 | -84.48 | 0.8 | -13.04 | -3.61 | 1.15 | 57.53 | 17.35 | 0.97 | 2.11 | -9.35 | 0.03 | 0.0 | 50.0 | 100.00 | -33.2 | 1.97 |
| 23Q1 (14) | 2.56 | -35.52 | 341.38 | -0.89 | 1.11 | -71.15 | -1.06 | 63.45 | -199.07 | 0.14 | -90.54 | 118.92 | 1.67 | -45.6 | 2683.33 | 0.89 | -13.59 | 39.06 | 0.01 | 0.0 | 0.0 | 6.13 | -12.4 | 58.31 | 0.92 | 35.29 | -3.16 | 0.73 | 52.08 | -29.81 | 0.95 | -2.06 | -12.04 | 0.03 | 0.0 | 50.0 | 149.71 | -44.19 | 452.37 |
| 22Q4 (13) | 3.97 | 149.69 | 183.57 | -0.9 | -23.29 | -275.0 | -2.9 | -13.28 | -173.58 | 1.48 | 342.62 | 236.36 | 3.07 | 256.98 | 164.66 | 1.03 | 74.58 | 114.58 | 0.01 | 0.0 | 0.0 | 7.00 | 77.3 | 118.52 | 0.68 | 7.94 | 151.85 | 0.48 | -37.66 | 50.0 | 0.97 | -5.83 | -11.82 | 0.03 | 50.0 | 50.0 | 268.24 | 207.05 | 175.91 |
| 22Q3 (12) | 1.59 | -21.67 | 381.82 | -0.73 | -151.72 | 13.1 | -2.56 | -38.38 | -725.81 | -0.61 | -365.22 | -48.78 | 0.86 | -50.57 | 268.63 | 0.59 | 40.48 | -35.87 | 0.01 | 0.0 | -50.0 | 3.95 | 59.93 | -25.83 | 0.63 | -24.1 | -45.22 | 0.77 | -21.43 | -23.0 | 1.03 | -3.74 | -0.96 | 0.02 | 0.0 | 0.0 | 87.36 | -10.92 | 445.35 |
| 22Q2 (11) | 2.03 | 250.0 | 4975.0 | -0.29 | 44.23 | 46.3 | -1.85 | -272.9 | 24.49 | 0.23 | 131.08 | 76.92 | 1.74 | 2800.0 | 448.0 | 0.42 | -34.38 | -25.0 | 0.01 | 0.0 | 0.0 | 2.47 | -36.26 | -30.42 | 0.83 | -12.63 | 18.57 | 0.98 | -5.77 | 20.99 | 1.07 | -0.93 | 0.94 | 0.02 | 0.0 | 0.0 | 98.07 | 261.84 | 4533.7 |
| 22Q1 (10) | 0.58 | -58.57 | 155.77 | -0.52 | -116.67 | -500.0 | 1.07 | 200.94 | -18.32 | -0.74 | -268.18 | -516.67 | 0.06 | -94.83 | 106.59 | 0.64 | 33.33 | -8.57 | 0.01 | 0.0 | -50.0 | 3.87 | 20.91 | -24.89 | 0.95 | 251.85 | 206.45 | 1.04 | 225.0 | 285.19 | 1.08 | -1.82 | 2.86 | 0.02 | 0.0 | 0.0 | 27.10 | -72.12 | 134.92 |
| 21Q4 (9) | 1.4 | 324.24 | -28.93 | -0.24 | 71.43 | 79.83 | -1.06 | -241.94 | 44.79 | 0.44 | 207.32 | 10.0 | 1.16 | 327.45 | 48.72 | 0.48 | -47.83 | -33.33 | 0.01 | -50.0 | -50.0 | 3.20 | -39.82 | -44.45 | 0.27 | -76.52 | 184.38 | 0.32 | -68.0 | 206.67 | 1.1 | 5.77 | 8.91 | 0.02 | 0.0 | 0.0 | 97.22 | 506.9 | -63.97 |
| 21Q3 (8) | 0.33 | 725.0 | -85.14 | -0.84 | -55.56 | 35.88 | -0.31 | 87.35 | -29.17 | -0.41 | -415.38 | -341.18 | -0.51 | -2.0 | -156.04 | 0.92 | 64.29 | -35.21 | 0.02 | 100.0 | -33.33 | 5.32 | 50.03 | -49.71 | 1.15 | 64.29 | 283.33 | 1.0 | 23.46 | 194.12 | 1.04 | -1.89 | 2.97 | 0.02 | 0.0 | 0.0 | 16.02 | 656.92 | -90.11 |
| 21Q2 (7) | 0.04 | 103.85 | -85.71 | -0.54 | -515.38 | 37.21 | -2.45 | -287.02 | -352.58 | 0.13 | 208.33 | -31.58 | -0.5 | 45.05 | 13.79 | 0.56 | -20.0 | -38.46 | 0.01 | -50.0 | -66.67 | 3.55 | -31.2 | -42.98 | 0.7 | 125.81 | -38.6 | 0.81 | 200.0 | -32.5 | 1.06 | 0.95 | 11.58 | 0.02 | 0.0 | 0.0 | 2.12 | 102.73 | -83.6 |
| 21Q1 (6) | -1.04 | -152.79 | -163.41 | 0.13 | 110.92 | 123.21 | 1.31 | 168.23 | 138.18 | -0.12 | -130.0 | -500.0 | -0.91 | -216.67 | -184.26 | 0.7 | -2.78 | 2.94 | 0.02 | 0.0 | -33.33 | 5.15 | -10.58 | -29.73 | 0.31 | 196.88 | 172.09 | 0.27 | 190.0 | 193.1 | 1.05 | 3.96 | 14.13 | 0.02 | 0.0 | 0.0 | -77.61 | -128.76 | -130.76 |
| 20Q4 (5) | 1.97 | -11.26 | 48.12 | -1.19 | 9.16 | -33.71 | -1.92 | -700.0 | 27.0 | 0.4 | 135.29 | -6.98 | 0.78 | -14.29 | 77.27 | 0.72 | -49.3 | -11.11 | 0.02 | -33.33 | -33.33 | 5.76 | -45.52 | -12.96 | -0.32 | -206.67 | -260.0 | -0.3 | -188.24 | -314.29 | 1.01 | 0.0 | 13.48 | 0.02 | 0.0 | 0.0 | 269.86 | 66.54 | 113.05 |
| 20Q3 (4) | 2.22 | 692.86 | 0.0 | -1.31 | -52.33 | 0.0 | -0.24 | -124.74 | 0.0 | 0.17 | -10.53 | 0.0 | 0.91 | 256.9 | 0.0 | 1.42 | 56.04 | 0.0 | 0.03 | 0.0 | 0.0 | 10.58 | 70.11 | 0.0 | 0.3 | -73.68 | 0.0 | 0.34 | -71.67 | 0.0 | 1.01 | 6.32 | 0.0 | 0.02 | 0.0 | 0.0 | 162.04 | 1155.84 | 0.0 |
| 20Q2 (3) | 0.28 | -82.93 | 0.0 | -0.86 | -53.57 | 0.0 | 0.97 | 76.36 | 0.0 | 0.19 | 1050.0 | 0.0 | -0.58 | -153.7 | 0.0 | 0.91 | 33.82 | 0.0 | 0.03 | 0.0 | 0.0 | 6.22 | -15.21 | 0.0 | 1.14 | 365.12 | 0.0 | 1.2 | 513.79 | 0.0 | 0.95 | 3.26 | 0.0 | 0.02 | 0.0 | 0.0 | 12.90 | -94.89 | 0.0 |
| 20Q1 (2) | 1.64 | 23.31 | 0.0 | -0.56 | 37.08 | 0.0 | 0.55 | 120.91 | 0.0 | -0.02 | -104.65 | 0.0 | 1.08 | 145.45 | 0.0 | 0.68 | -16.05 | 0.0 | 0.03 | 0.0 | 0.0 | 7.34 | 10.76 | 0.0 | -0.43 | -315.0 | 0.0 | -0.29 | -307.14 | 0.0 | 0.92 | 3.37 | 0.0 | 0.02 | 0.0 | 0.0 | 252.31 | 99.19 | 0.0 |
| 19Q4 (1) | 1.33 | 0.0 | 0.0 | -0.89 | 0.0 | 0.0 | -2.63 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 6.62 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 126.67 | 0.0 | 0.0 |
