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) | 7.16 | -4.15 | -10.92 | 0 | -3.68 | 0 | -0.01 | 0 | -3.76 | 0 | 3.62 | -53.53 | 0 | 0 | 12.16 | -56.62 | 0.31 | 55.0 | 0 | 0 | 6.52 | 13.19 | 1.21 | 0.83 | 92.63 | -11.96 |
| 2022 (9) | 7.47 | -24.24 | -5.33 | 0 | -10.52 | 0 | -0.06 | 0 | 2.14 | 92.79 | 7.79 | 24.04 | 0 | 0 | 28.04 | 25.88 | 0.2 | -94.08 | 0.14 | -95.21 | 5.76 | -1.2 | 1.2 | 3.45 | 105.21 | 5.74 |
| 2021 (8) | 9.86 | 9.19 | -8.75 | 0 | 8.02 | 0 | -0.23 | 0 | 1.11 | -84.17 | 6.28 | 20.54 | 0.01 | 0.0 | 22.28 | 16.77 | 3.38 | -14.86 | 2.92 | 13.18 | 5.83 | 3.55 | 1.16 | 6.42 | 99.50 | 2.47 |
| 2020 (7) | 9.03 | 15.47 | -2.02 | 0 | -2.49 | 0 | 0.31 | -20.51 | 7.01 | 41.33 | 5.21 | 116.18 | 0.01 | -66.67 | 19.08 | 157.42 | 3.97 | -42.63 | 2.58 | -45.11 | 5.63 | -3.43 | 1.09 | -0.91 | 97.10 | 44.4 |
| 2019 (6) | 7.82 | 82.28 | -2.86 | 0 | -10.42 | 0 | 0.39 | 0 | 4.96 | 0 | 2.41 | -13.93 | 0.03 | 0 | 7.41 | -17.74 | 6.92 | -1.28 | 4.7 | -10.98 | 5.83 | 249.1 | 1.1 | 6.8 | 67.24 | 25.08 |
| 2018 (5) | 4.29 | 2.14 | -6.59 | 0 | 6.79 | 698.82 | -0.02 | 0 | -2.3 | 0 | 2.8 | 72.84 | -0.02 | 0 | 9.01 | 28.68 | 7.01 | 221.56 | 5.28 | 190.11 | 1.67 | 13.61 | 1.03 | 33.77 | 53.76 | -48.03 |
| 2017 (4) | 4.2 | 85.02 | -2.58 | 0 | 0.85 | 0 | -0.07 | 0 | 1.62 | 0 | 1.62 | -76.62 | 0 | 0 | 7.00 | -81.46 | 2.18 | -33.74 | 1.82 | -33.09 | 1.47 | 41.35 | 0.77 | 450.0 | 103.45 | 77.73 |
| 2016 (3) | 2.27 | -29.28 | -7.21 | 0 | -1.84 | 0 | -0.02 | 0 | -4.94 | 0 | 6.93 | 607.14 | 0 | 0 | 37.77 | 569.38 | 3.29 | -22.77 | 2.72 | -20.47 | 1.04 | 16.85 | 0.14 | 250.0 | 58.21 | -21.12 |
| 2015 (2) | 3.21 | -24.65 | -2.61 | 0 | 4.2 | 0 | -0.17 | 0 | 0.6 | -85.15 | 0.98 | 11.36 | 0 | 0 | 5.64 | 0.34 | 4.26 | 8.4 | 3.42 | 31.54 | 0.89 | 5.95 | 0.04 | 0.0 | 73.79 | -39.72 |
| 2014 (1) | 4.26 | -11.8 | -0.22 | 0 | -1.15 | 0 | -0.1 | 0 | 4.04 | 28.66 | 0.88 | -34.33 | 0.01 | 0 | 5.62 | -35.25 | 3.93 | -1.75 | 2.6 | 271.43 | 0.84 | 6.33 | 0.04 | 33.33 | 122.41 | -61.48 |
| 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) | 0.57 | -50.0 | -25.97 | 2.02 | 617.95 | 166.89 | 6.52 | 808.7 | 3204.76 | -0.07 | -600.0 | -16.67 | 2.59 | 245.33 | 215.11 | 0.25 | -41.86 | -56.9 | -0.01 | 0 | 0 | 4.37 | -41.35 | -48.91 | -1.09 | -39.74 | -153.49 | -0.97 | -42.65 | -130.95 | 1.55 | -2.52 | -3.73 | 0.31 | 0.0 | 3.33 | 64.04 | -31.46 | 23.93 |
| 24Q2 (19) | 1.14 | 20.0 | -55.98 | -0.39 | -221.88 | 92.22 | -0.92 | -58.62 | 41.4 | -0.01 | -133.33 | -120.0 | 0.75 | -40.94 | 130.99 | 0.43 | -27.12 | -70.75 | 0 | 0 | 0 | 7.45 | -29.01 | -58.68 | -0.78 | -13.04 | -250.0 | -0.68 | 26.09 | -244.68 | 1.59 | 1.27 | -3.05 | 0.31 | 3.33 | 3.33 | 93.44 | -6.56 | -13.05 |
| 24Q1 (18) | 0.95 | -44.77 | -54.55 | 0.32 | 115.76 | 137.21 | -0.58 | 42.57 | 34.09 | 0.03 | 0 | 400.0 | 1.27 | 509.68 | 3.25 | 0.59 | -6.35 | -37.23 | 0 | 0 | 0 | 10.50 | 16.81 | -12.66 | -0.69 | -6800.0 | -400.0 | -0.92 | -736.36 | -1940.0 | 1.57 | -2.48 | -4.85 | 0.3 | -3.23 | 0.0 | 100.00 | 5.23 | -4.31 |
| 23Q4 (17) | 1.72 | 123.38 | -41.5 | -2.03 | 32.78 | -5.73 | -1.01 | -380.95 | -114.89 | 0 | 100.0 | 100.0 | -0.31 | 86.22 | -130.39 | 0.63 | 8.62 | -66.49 | 0 | 0 | 0 | 8.99 | 5.06 | -60.23 | -0.01 | 97.67 | 94.44 | -0.11 | 73.81 | 31.25 | 1.61 | 0.0 | 2.55 | 0.31 | 3.33 | 3.33 | 95.03 | 83.88 | -44.73 |
| 23Q3 (16) | 0.77 | -70.27 | -37.4 | -3.02 | 39.72 | -38.53 | -0.21 | 86.62 | 16.0 | -0.06 | -220.0 | -500.0 | -2.25 | 7.02 | -136.84 | 0.58 | -60.54 | -73.64 | 0 | 0 | 0 | 8.55 | -52.57 | -74.1 | -0.43 | -182.69 | -230.77 | -0.42 | -189.36 | -200.0 | 1.61 | -1.83 | 15.83 | 0.3 | 0.0 | 0.0 | 51.68 | -51.91 | -34.88 |
| 23Q2 (15) | 2.59 | 23.92 | 85.0 | -5.01 | -482.56 | -294.49 | -1.57 | -78.41 | 22.28 | 0.05 | 600.0 | 600.0 | -2.42 | -296.75 | -1961.54 | 1.47 | 56.38 | -31.31 | 0 | 0 | 0 | 18.04 | 50.05 | -45.89 | 0.52 | 126.09 | 79.31 | 0.47 | 840.0 | 34.29 | 1.64 | -0.61 | 18.84 | 0.3 | 0.0 | 0.0 | 107.47 | 2.84 | 55.83 |
| 23Q1 (14) | 2.09 | -28.91 | 9.42 | -0.86 | 55.21 | -1820.0 | -0.88 | -87.23 | 88.69 | -0.01 | 66.67 | 50.0 | 1.23 | 20.59 | -37.24 | 0.94 | -50.0 | -39.74 | 0 | 0 | 0 | 12.02 | -46.8 | -50.84 | 0.23 | 227.78 | 4.55 | 0.05 | 131.25 | -44.44 | 1.65 | 5.1 | 16.2 | 0.3 | 0.0 | 0.0 | 104.50 | -39.22 | -0.97 |
| 22Q4 (13) | 2.94 | 139.02 | 2.44 | -1.92 | 11.93 | -29.73 | -0.47 | -88.0 | -106.61 | -0.03 | -200.0 | -121.43 | 1.02 | 207.37 | -26.62 | 1.88 | -14.55 | 22.08 | 0 | 0 | 0 | 22.60 | -31.6 | 15.33 | -0.18 | -38.46 | -114.29 | -0.16 | -14.29 | -117.2 | 1.57 | 12.95 | 9.79 | 0.3 | 0.0 | 3.45 | 171.93 | 116.66 | 58.75 |
| 22Q3 (12) | 1.23 | -12.14 | -44.34 | -2.18 | -71.65 | 6.44 | -0.25 | 87.62 | -130.49 | -0.01 | 0.0 | 75.0 | -0.95 | -830.77 | -691.67 | 2.2 | 2.8 | 38.36 | 0 | 0 | 0 | 33.03 | -0.9 | 31.51 | -0.13 | -144.83 | -125.49 | -0.14 | -140.0 | -138.89 | 1.39 | 0.72 | -4.79 | 0.3 | 0.0 | 3.45 | 79.35 | 15.06 | -24.24 |
| 22Q2 (11) | 1.4 | -26.7 | -26.32 | -1.27 | -2640.0 | 61.16 | -2.02 | 74.04 | -1542.86 | -0.01 | 50.0 | 85.71 | 0.13 | -93.37 | 109.49 | 2.14 | 37.18 | 38.96 | 0 | 0 | -100.0 | 33.33 | 36.32 | 45.45 | 0.29 | 31.82 | -50.0 | 0.35 | 288.89 | -61.96 | 1.38 | -2.82 | -6.12 | 0.3 | 0.0 | 3.45 | 68.97 | -34.65 | -2.72 |
| 22Q1 (10) | 1.91 | -33.45 | -33.68 | 0.05 | 103.38 | 102.99 | -7.78 | -209.42 | -15460.0 | -0.02 | -114.29 | 92.31 | 1.96 | 41.01 | 61.98 | 1.56 | 1.3 | -2.5 | 0 | 0 | 0 | 24.45 | 24.8 | 11.25 | 0.22 | -82.54 | -78.85 | 0.09 | -90.32 | -87.32 | 1.42 | -0.7 | -3.4 | 0.3 | 3.45 | 3.45 | 105.52 | -2.56 | -9.5 |
| 21Q4 (9) | 2.87 | 29.86 | -11.15 | -1.48 | 36.48 | 12.94 | 7.11 | 767.07 | 4343.75 | 0.14 | 450.0 | 366.67 | 1.39 | 1258.33 | -9.15 | 1.54 | -3.14 | -12.5 | 0 | 0 | -100.0 | 19.59 | -22.0 | -7.27 | 1.26 | 147.06 | -27.59 | 0.93 | 158.33 | -31.11 | 1.43 | -2.05 | -0.69 | 0.29 | 0.0 | 3.57 | 108.30 | 3.4 | 2.94 |
| 21Q3 (8) | 2.21 | 16.32 | -24.83 | -2.33 | 28.75 | -215.35 | 0.82 | 485.71 | 177.36 | -0.04 | 42.86 | -100.0 | -0.12 | 91.24 | -102.42 | 1.59 | 3.25 | 112.0 | 0 | -100.0 | 0 | 25.12 | 9.61 | 142.14 | 0.51 | -12.07 | -63.31 | 0.36 | -60.87 | -58.14 | 1.46 | -0.68 | 4.29 | 0.29 | 0.0 | 7.41 | 104.74 | 47.74 | -9.87 |
| 21Q2 (7) | 1.9 | -34.03 | -12.04 | -3.27 | -95.81 | -151.54 | 0.14 | 380.0 | 122.58 | -0.07 | 73.08 | -40.0 | -1.37 | -213.22 | -259.3 | 1.54 | -3.75 | 23.2 | 0.01 | 0 | 0 | 22.92 | 4.27 | 15.5 | 0.58 | -44.23 | -32.56 | 0.92 | 29.58 | 73.58 | 1.47 | 0.0 | 8.09 | 0.29 | 0.0 | 7.41 | 70.90 | -39.2 | -29.1 |
| 21Q1 (6) | 2.88 | -10.84 | 311.43 | -1.67 | 1.76 | -62.14 | -0.05 | -131.25 | 94.79 | -0.26 | -966.67 | -174.29 | 1.21 | -20.92 | 466.67 | 1.6 | -9.09 | 9.59 | 0 | -100.0 | 0 | 21.98 | 4.02 | -17.96 | 1.04 | -40.23 | 10500.0 | 0.71 | -47.41 | 573.33 | 1.47 | 2.08 | 2.08 | 0.29 | 3.57 | 7.41 | 116.60 | 10.82 | 159.85 |
| 20Q4 (5) | 3.23 | 9.86 | 35.71 | -1.7 | -184.16 | -120.78 | 0.16 | 115.09 | 105.16 | 0.03 | 250.0 | -90.0 | 1.53 | -69.15 | -4.97 | 1.76 | 134.67 | 57.14 | 0.01 | 0 | 0.0 | 21.13 | 103.68 | 71.48 | 1.74 | 25.18 | -25.64 | 1.35 | 56.98 | -16.15 | 1.44 | 2.86 | -2.7 | 0.28 | 3.7 | 3.7 | 105.21 | -9.46 | 48.53 |
| 20Q3 (4) | 2.94 | 36.11 | 0.0 | 2.02 | 255.38 | 0.0 | -1.06 | -70.97 | 0.0 | -0.02 | 60.0 | 0.0 | 4.96 | 476.74 | 0.0 | 0.75 | -40.0 | 0.0 | 0 | 0 | 0.0 | 10.37 | -47.72 | 0.0 | 1.39 | 61.63 | 0.0 | 0.86 | 62.26 | 0.0 | 1.4 | 2.94 | 0.0 | 0.27 | 0.0 | 0.0 | 116.21 | 16.21 | 0.0 |
| 20Q2 (3) | 2.16 | 208.57 | 0.0 | -1.3 | -26.21 | 0.0 | -0.62 | 35.42 | 0.0 | -0.05 | -114.29 | 0.0 | 0.86 | 360.61 | 0.0 | 1.25 | -14.38 | 0.0 | 0 | 0 | 0.0 | 19.84 | -25.93 | 0.0 | 0.86 | 8700.0 | 0.0 | 0.53 | 453.33 | 0.0 | 1.36 | -5.56 | 0.0 | 0.27 | 0.0 | 0.0 | 100.00 | 122.86 | 0.0 |
| 20Q1 (2) | 0.7 | -70.59 | 0.0 | -1.03 | -33.77 | 0.0 | -0.96 | 69.03 | 0.0 | 0.35 | 16.67 | 0.0 | -0.33 | -120.5 | 0.0 | 1.46 | 30.36 | 0.0 | 0 | -100.0 | 0.0 | 26.79 | 117.42 | 0.0 | -0.01 | -100.43 | 0.0 | -0.15 | -109.32 | 0.0 | 1.44 | -2.7 | 0.0 | 0.27 | 0.0 | 0.0 | 44.87 | -36.65 | 0.0 |
| 19Q4 (1) | 2.38 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -3.1 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 12.32 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 70.83 | 0.0 | 0.0 |
