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) | 5.79 | 35.92 | -3.43 | 0 | -0.3 | 0 | 0.06 | 0 | 2.36 | 159.34 | 3.86 | -5.16 | 0 | 0 | 15.79 | -6.4 | 3.84 | 0.26 | 3.41 | -19.19 | 1.25 | 15.74 | 0.13 | 0.0 | 120.88 | 54.08 |
| 2022 (9) | 4.26 | 598.36 | -3.35 | 0 | 1.92 | 700.0 | -0.8 | 0 | 0.91 | 0 | 4.07 | 12.74 | 0 | 0 | 16.87 | -7.82 | 3.83 | 72.52 | 4.22 | 85.09 | 1.08 | 5.88 | 0.13 | 8.33 | 78.45 | 339.85 |
| 2021 (8) | 0.61 | -80.13 | -2.55 | 0 | 0.24 | -87.17 | 0.07 | 16.67 | -1.94 | 0 | 3.61 | 46.15 | 0 | 0 | 18.30 | 45.26 | 2.22 | -32.93 | 2.28 | -7.69 | 1.02 | 8.51 | 0.12 | 9.09 | 17.84 | -79.55 |
| 2020 (7) | 3.07 | -37.85 | -3.6 | 0 | 1.87 | 0 | 0.06 | -75.0 | -0.53 | 0 | 2.47 | 107.56 | 0 | 0 | 12.60 | 146.3 | 3.31 | -25.95 | 2.47 | -32.14 | 0.94 | 0.0 | 0.11 | 37.5 | 87.22 | -17.73 |
| 2019 (6) | 4.94 | 37.22 | -0.73 | 0 | -5.35 | 0 | 0.24 | 0 | 4.21 | 161.49 | 1.19 | -37.04 | 0 | 0 | 5.11 | -48.4 | 4.47 | 42.81 | 3.64 | 24.66 | 0.94 | 34.29 | 0.08 | 14.29 | 106.01 | 8.66 |
| 2018 (5) | 3.6 | 67.44 | -1.99 | 0 | -1.84 | 0 | -0.28 | 0 | 1.61 | 126.76 | 1.89 | 195.31 | 0 | 0 | 9.91 | 180.91 | 3.13 | 21.79 | 2.92 | 92.11 | 0.7 | 0.0 | 0.07 | 16.67 | 97.56 | 3.46 |
| 2017 (4) | 2.15 | -56.21 | -1.44 | 0 | -1.27 | 0 | 0.57 | 1800.0 | 0.71 | -81.12 | 0.64 | 14.29 | 0 | 0 | 3.53 | 29.34 | 2.57 | -35.75 | 1.52 | -56.82 | 0.7 | 9.38 | 0.06 | 0.0 | 94.30 | -18.95 |
| 2016 (3) | 4.91 | 70.49 | -1.15 | 0 | 1.54 | 0 | 0.03 | -25.0 | 3.76 | 103.24 | 0.56 | -42.86 | 0 | 0 | 2.73 | -47.53 | 4.0 | 28.21 | 3.52 | 19.73 | 0.64 | 8.47 | 0.06 | 0.0 | 116.35 | 45.03 |
| 2015 (2) | 2.88 | -8.86 | -1.03 | 0 | -2.01 | 0 | 0.04 | 0 | 1.85 | 9.47 | 0.98 | -26.32 | 0 | 0 | 5.20 | -29.48 | 3.12 | -3.41 | 2.94 | -6.96 | 0.59 | 15.69 | 0.06 | 50.0 | 80.22 | -5.81 |
| 2014 (1) | 3.16 | 13.26 | -1.47 | 0 | 1.34 | 0 | -0.15 | 0 | 1.69 | -13.33 | 1.33 | 118.03 | 0 | 0 | 7.37 | 82.98 | 3.23 | 27.17 | 3.16 | 30.04 | 0.51 | 10.87 | 0.04 | 33.33 | 85.18 | -10.86 |
| 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) | 1.09 | -16.15 | -26.35 | -1.29 | -130.36 | -207.14 | -1.49 | -86.25 | 28.71 | 0.42 | 100.0 | 240.0 | -0.2 | -127.03 | -118.87 | 0.64 | 23.08 | 56.1 | 0 | 0 | 0 | 10.87 | 26.42 | 55.57 | 0.71 | 33.96 | -14.46 | 0.44 | -26.67 | -58.49 | 0.37 | -2.63 | 19.35 | 0.03 | 0.0 | 0.0 | 129.76 | 0.82 | 22.75 |
| 24Q2 (19) | 1.3 | 1081.82 | 242.11 | -0.56 | -1.82 | 0 | -0.8 | -175.86 | -134.93 | 0.21 | 144.68 | 800.0 | 0.74 | 268.18 | 94.74 | 0.52 | 10.64 | 13.04 | 0 | 0 | 0 | 8.60 | 10.27 | 13.98 | 0.53 | -23.19 | -39.08 | 0.6 | -30.23 | -38.14 | 0.38 | 2.7 | 31.03 | 0.03 | 0.0 | 0.0 | 128.71 | 1374.35 | 336.95 |
| 24Q1 (18) | 0.11 | -95.11 | -93.49 | -0.55 | 57.03 | 68.21 | -0.29 | -20.83 | -11.54 | -0.47 | -194.0 | -370.0 | -0.44 | -145.36 | -1000.0 | 0.47 | -63.28 | -72.51 | 0 | 0 | 0 | 7.79 | -64.44 | -69.78 | 0.69 | 18.97 | -55.48 | 0.86 | 405.88 | -28.93 | 0.37 | 2.78 | 27.59 | 0.03 | 0.0 | 0.0 | 8.73 | -97.83 | -92.1 |
| 23Q4 (17) | 2.25 | 52.03 | 11.39 | -1.28 | -204.76 | -96.92 | -0.24 | 88.52 | -241.18 | 0.5 | 266.67 | 31.58 | 0.97 | -8.49 | -29.2 | 1.28 | 212.2 | 4.07 | 0 | 0 | 0 | 21.92 | 213.8 | 17.96 | 0.58 | -30.12 | -46.3 | 0.17 | -83.96 | -69.09 | 0.36 | 16.13 | 28.57 | 0.03 | 0.0 | 0.0 | 401.79 | 280.07 | 71.06 |
| 23Q3 (16) | 1.48 | 289.47 | -9.76 | -0.42 | 0 | 55.79 | -2.09 | -191.27 | -895.24 | -0.3 | -900.0 | 49.15 | 1.06 | 178.95 | 53.62 | 0.41 | -10.87 | -58.16 | 0 | 0 | 0 | 6.98 | -7.38 | -52.11 | 0.83 | -4.6 | -38.97 | 1.06 | 9.28 | -43.62 | 0.31 | 6.9 | 14.81 | 0.03 | 0.0 | 0.0 | 105.71 | 258.87 | 40.52 |
| 23Q2 (15) | 0.38 | -77.51 | -22.45 | 0 | 100.0 | 100.0 | 2.29 | 980.77 | 126.73 | -0.03 | 70.0 | 85.71 | 0.38 | 1050.0 | 161.29 | 0.46 | -73.1 | -60.68 | 0 | 0 | 0 | 7.54 | -70.76 | -63.46 | 0.87 | -43.87 | 16.0 | 0.97 | -19.83 | 1.04 | 0.29 | 0.0 | 11.54 | 0.03 | 0.0 | 0.0 | 29.46 | -73.33 | -24.85 |
| 23Q1 (14) | 1.69 | -16.34 | 1308.33 | -1.73 | -166.15 | -170.31 | -0.26 | -252.94 | -127.37 | -0.1 | -126.32 | 74.36 | -0.04 | -102.92 | 92.31 | 1.71 | 39.02 | 151.47 | 0 | 0 | 0 | 25.79 | 38.81 | 94.2 | 1.55 | 43.52 | 142.19 | 1.21 | 120.0 | 44.05 | 0.29 | 3.57 | 11.54 | 0.03 | 0.0 | 0.0 | 110.46 | -52.97 | 940.14 |
| 22Q4 (13) | 2.02 | 23.17 | 4950.0 | -0.65 | 31.58 | 38.1 | 0.17 | 180.95 | -79.52 | 0.38 | 164.41 | 1800.0 | 1.37 | 98.55 | 235.64 | 1.23 | 25.51 | -18.54 | 0 | 0 | 0 | 18.58 | 27.41 | -37.37 | 1.08 | -20.59 | 100.0 | 0.55 | -70.74 | -23.61 | 0.28 | 3.7 | 7.69 | 0.03 | 0.0 | 0.0 | 234.88 | 212.22 | 5830.81 |
| 22Q3 (12) | 1.64 | 234.69 | 1161.54 | -0.95 | 14.41 | -295.83 | -0.21 | -120.79 | 77.89 | -0.59 | -180.95 | -210.53 | 0.69 | 211.29 | 727.27 | 0.98 | -16.24 | 22.5 | 0 | 0 | 0 | 14.58 | -29.33 | -10.13 | 1.36 | 81.33 | 195.65 | 1.88 | 95.83 | 154.05 | 0.27 | 3.85 | 3.85 | 0.03 | 0.0 | 0.0 | 75.23 | 91.91 | 496.05 |
| 22Q2 (11) | 0.49 | 308.33 | -10.91 | -1.11 | -73.44 | -18.09 | 1.01 | 6.32 | 5150.0 | -0.21 | 46.15 | -167.74 | -0.62 | -19.23 | -58.97 | 1.17 | 72.06 | 24.47 | 0 | 0 | 0 | 20.63 | 55.37 | 13.49 | 0.75 | 17.19 | 5.63 | 0.96 | 14.29 | 146.15 | 0.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 39.20 | 269.13 | -51.53 |
| 22Q1 (10) | 0.12 | 200.0 | 220.0 | -0.64 | 39.05 | -106.45 | 0.95 | 14.46 | 150.0 | -0.39 | -2050.0 | -550.0 | -0.52 | 48.51 | -26.83 | 0.68 | -54.97 | 88.89 | 0 | 0 | 0 | 13.28 | -55.23 | 67.49 | 0.64 | 18.52 | 25.49 | 0.84 | 16.67 | 95.35 | 0.26 | 0.0 | 4.0 | 0.03 | 0.0 | 0.0 | 10.62 | 168.14 | 175.4 |
| 21Q4 (9) | 0.04 | -69.23 | -96.04 | -1.05 | -337.5 | 44.74 | 0.83 | 187.37 | -55.14 | 0.02 | 110.53 | -66.67 | -1.01 | -818.18 | -13.48 | 1.51 | 88.75 | 93.59 | 0 | 0 | 0 | 29.67 | 82.82 | 82.18 | 0.54 | 17.39 | -18.18 | 0.72 | -2.7 | 105.71 | 0.26 | 0.0 | 4.0 | 0.03 | 0.0 | 0.0 | 3.96 | -68.62 | -97.53 |
| 21Q3 (8) | 0.13 | -76.36 | -85.87 | -0.24 | 74.47 | -14.29 | -0.95 | -4650.0 | -3066.67 | -0.19 | -161.29 | 0 | -0.11 | 71.79 | -115.49 | 0.8 | -14.89 | 220.0 | 0 | 0 | 0 | 16.23 | -10.75 | 229.74 | 0.46 | -35.21 | -43.21 | 0.74 | 89.74 | 32.14 | 0.26 | 0.0 | 13.04 | 0.03 | 0.0 | 0.0 | 12.62 | -84.4 | -88.75 |
| 21Q2 (7) | 0.55 | 650.0 | 1475.0 | -0.94 | -203.23 | -32.39 | -0.02 | -105.26 | -128.57 | 0.31 | 616.67 | 34.78 | -0.39 | 4.88 | 48.0 | 0.94 | 161.11 | 32.39 | 0 | 0 | 0 | 18.18 | 129.29 | 19.59 | 0.71 | 39.22 | -12.35 | 0.39 | -9.3 | -47.3 | 0.26 | 4.0 | 13.04 | 0.03 | 0.0 | 0.0 | 80.88 | 674.26 | 2122.06 |
| 21Q1 (6) | -0.1 | -109.9 | -108.55 | -0.31 | 83.68 | 59.74 | 0.38 | -79.46 | 2000.0 | -0.06 | -200.0 | 75.0 | -0.41 | 53.93 | -202.5 | 0.36 | -53.85 | -51.35 | 0 | 0 | 0 | 7.93 | -51.3 | -45.56 | 0.51 | -22.73 | -50.0 | 0.43 | 22.86 | -47.56 | 0.25 | 0.0 | 8.7 | 0.03 | 0.0 | 0.0 | -14.08 | -108.79 | -113.0 |
| 20Q4 (5) | 1.01 | 9.78 | -27.34 | -1.9 | -804.76 | -475.76 | 1.85 | 6266.67 | 1955.56 | 0.06 | 0 | -82.35 | -0.89 | -225.35 | -183.96 | 0.78 | 212.0 | 136.36 | 0 | 0 | 0 | 16.28 | 230.89 | 160.05 | 0.66 | -18.52 | -14.29 | 0.35 | -37.5 | -20.45 | 0.25 | 8.7 | 0.0 | 0.03 | 0.0 | 50.0 | 160.32 | 42.89 | -18.11 |
| 20Q3 (4) | 0.92 | 2400.0 | 0.0 | -0.21 | 70.42 | 0.0 | -0.03 | -142.86 | 0.0 | 0 | -100.0 | 0.0 | 0.71 | 194.67 | 0.0 | 0.25 | -64.79 | 0.0 | 0 | 0 | 0.0 | 4.92 | -67.63 | 0.0 | 0.81 | 0.0 | 0.0 | 0.56 | -24.32 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 112.20 | 2904.88 | 0.0 |
| 20Q2 (3) | -0.04 | -103.42 | 0.0 | -0.71 | 7.79 | 0.0 | 0.07 | 450.0 | 0.0 | 0.23 | 195.83 | 0.0 | -0.75 | -287.5 | 0.0 | 0.71 | -4.05 | 0.0 | 0 | 0 | 0.0 | 15.20 | 4.37 | 0.0 | 0.81 | -20.59 | 0.0 | 0.74 | -9.76 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -4.00 | -103.69 | 0.0 |
| 20Q1 (2) | 1.17 | -15.83 | 0.0 | -0.77 | -133.33 | 0.0 | -0.02 | -122.22 | 0.0 | -0.24 | -170.59 | 0.0 | 0.4 | -62.26 | 0.0 | 0.74 | 124.24 | 0.0 | 0 | 0 | 0.0 | 14.57 | 132.63 | 0.0 | 1.02 | 32.47 | 0.0 | 0.82 | 86.36 | 0.0 | 0.23 | -8.0 | 0.0 | 0.03 | 50.0 | 0.0 | 108.33 | -44.66 | 0.0 |
| 19Q4 (1) | 1.39 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.26 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 195.77 | 0.0 | 0.0 |
