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) | 4.96 | -8.49 | -3.36 | 0 | -0.9 | 0 | -0.02 | 0 | 1.6 | 1130.77 | 3.56 | -32.19 | -0.07 | 0 | 12.63 | -1.34 | -0.09 | 0 | -0.16 | 0 | 3.51 | 0.57 | 0.05 | -44.44 | 145.88 | 41.58 |
| 2022 (9) | 5.42 | -30.15 | -5.29 | 0 | -0.29 | 0 | 0.02 | 0 | 0.13 | -97.64 | 5.25 | 33.25 | -0.03 | 0 | 12.80 | 63.28 | 1.61 | -61.85 | 1.68 | -47.17 | 3.49 | -3.86 | 0.09 | 0.0 | 103.04 | -8.38 |
| 2021 (8) | 7.76 | 151.95 | -2.26 | 0 | -5.96 | 0 | 0 | 0 | 5.5 | 0 | 3.94 | -2.23 | -0.04 | 0 | 7.84 | -38.66 | 4.22 | 462.67 | 3.18 | 278.57 | 3.63 | 12.73 | 0.09 | 12.5 | 112.46 | 51.17 |
| 2020 (7) | 3.08 | -43.07 | -4.69 | 0 | 1.35 | 213.95 | -0.01 | 0 | -1.61 | 0 | 4.03 | -24.25 | -0.07 | 0 | 12.79 | -14.35 | 0.75 | -73.21 | 0.84 | -60.0 | 3.22 | -2.13 | 0.08 | 33.33 | 74.40 | -25.05 |
| 2019 (6) | 5.41 | 20.76 | -6.38 | 0 | 0.43 | -77.01 | 0 | 0 | -0.97 | 0 | 5.32 | 18.49 | -0.03 | 0 | 14.93 | 34.08 | 2.8 | -33.81 | 2.1 | -31.15 | 3.29 | 2.17 | 0.06 | 0.0 | 99.27 | 40.26 |
| 2018 (5) | 4.48 | -25.95 | -3.34 | 0 | 1.87 | 0 | 0.02 | 0 | 1.14 | -9.52 | 4.49 | -6.07 | -0.67 | 0 | 11.13 | 6.07 | 4.23 | -35.91 | 3.05 | -40.08 | 3.22 | 2.22 | 0.06 | 100.0 | 70.77 | -3.26 |
| 2017 (4) | 6.05 | -25.4 | -4.79 | 0 | -0.35 | 0 | 0 | 0 | 1.26 | -70.07 | 4.78 | 9.89 | -0.03 | 0 | 10.50 | 8.56 | 6.6 | 0.46 | 5.09 | -3.05 | 3.15 | 11.31 | 0.03 | 50.0 | 73.16 | -26.93 |
| 2016 (3) | 8.11 | 4.11 | -3.9 | 0 | -4.73 | 0 | 0 | 0 | 4.21 | -15.97 | 4.35 | 53.71 | -0.04 | 0 | 9.67 | 58.84 | 6.57 | -6.81 | 5.25 | -4.02 | 2.83 | 10.12 | 0.02 | -50.0 | 100.12 | 3.85 |
| 2015 (2) | 7.79 | 79.49 | -2.78 | 0 | -4.0 | 0 | 0 | 0 | 5.01 | 0 | 2.83 | -42.48 | -0.01 | 0 | 6.09 | -46.51 | 7.05 | 25.0 | 5.47 | 24.32 | 2.57 | 14.73 | 0.04 | 33.33 | 96.41 | 48.17 |
| 2014 (1) | 4.34 | -46.94 | -4.78 | 0 | -0.42 | 0 | 0.02 | 100.0 | -0.44 | 0 | 4.92 | -14.88 | -0.03 | 0 | 11.38 | -3.12 | 5.64 | -26.27 | 4.4 | -31.14 | 2.24 | 9.8 | 0.03 | 0.0 | 65.07 | -32.71 |
| 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) | 0.61 | -73.36 | -59.6 | 0.35 | 130.17 | 170.0 | -1.12 | -5.66 | -96.49 | 0.15 | 1600.0 | 1400.0 | 0.96 | -15.04 | -4.95 | 0.36 | -69.23 | 89.47 | -0.02 | 0 | -100.0 | 3.35 | -71.4 | 27.14 | 0.5 | 38.89 | 733.33 | 0.29 | -21.62 | 70.59 | 0.81 | 1.25 | -8.99 | 0.01 | 0.0 | 0.0 | 54.95 | -71.68 | -61.06 |
| 24Q2 (19) | 2.29 | 95.73 | 122.33 | -1.16 | -544.44 | -65.71 | -1.06 | -135.56 | -292.59 | -0.01 | -150.0 | 0 | 1.13 | 14.14 | 242.42 | 1.17 | 735.71 | 23.16 | 0 | 0 | 100.0 | 11.70 | 607.01 | -14.28 | 0.36 | 300.0 | 376.92 | 0.37 | 68.18 | 3800.0 | 0.8 | -4.76 | -8.05 | 0.01 | 0.0 | 0.0 | 194.07 | 77.48 | 63.92 |
| 24Q1 (18) | 1.17 | -49.57 | 1070.0 | -0.18 | 90.0 | 50.0 | -0.45 | -114.29 | -381.25 | 0.02 | 300.0 | 300.0 | 0.99 | 90.38 | 480.77 | 0.14 | -93.3 | -58.82 | 0 | 100.0 | 100.0 | 1.65 | -93.65 | -70.89 | 0.09 | 50.0 | 212.5 | 0.22 | 237.5 | 237.5 | 0.84 | -6.67 | -1.18 | 0.01 | 0.0 | 0.0 | 109.35 | -64.65 | 665.42 |
| 23Q4 (17) | 2.32 | 53.64 | 379.52 | -1.8 | -260.0 | -56.52 | -0.21 | 63.16 | -120.19 | -0.01 | -200.0 | -200.0 | 0.52 | -48.51 | 126.26 | 2.09 | 1000.0 | 74.17 | -0.01 | 0.0 | 0.0 | 26.06 | 890.27 | 49.41 | 0.06 | 0.0 | 122.22 | -0.16 | -194.12 | 56.76 | 0.9 | 1.12 | 5.88 | 0.01 | 0.0 | -50.0 | 309.33 | 119.2 | 286.35 |
| 23Q3 (16) | 1.51 | 46.6 | -29.11 | -0.5 | 28.57 | 12.28 | -0.57 | -111.11 | 63.92 | 0.01 | 0 | 200.0 | 1.01 | 206.06 | -35.26 | 0.19 | -80.0 | -81.0 | -0.01 | 66.67 | 0.0 | 2.63 | -80.72 | -73.71 | 0.06 | 146.15 | -73.91 | 0.17 | 1800.0 | -68.52 | 0.89 | 2.3 | 2.3 | 0.01 | 0.0 | -50.0 | 141.12 | 19.2 | -5.26 |
| 23Q2 (15) | 1.03 | 930.0 | -39.41 | -0.7 | -94.44 | 49.28 | -0.27 | -268.75 | -35.0 | 0 | 100.0 | 0 | 0.33 | 226.92 | 3.12 | 0.95 | 179.41 | -18.1 | -0.03 | -200.0 | -200.0 | 13.65 | 140.07 | 46.85 | -0.13 | -62.5 | -114.61 | -0.01 | 93.75 | -101.19 | 0.87 | 2.35 | 0.0 | 0.01 | 0.0 | -50.0 | 118.39 | 728.74 | 20.48 |
| 23Q1 (14) | 0.1 | 112.05 | -95.87 | -0.36 | 68.7 | 83.56 | 0.16 | -84.62 | -64.44 | -0.01 | -200.0 | -150.0 | -0.26 | 86.87 | -213.04 | 0.34 | -71.67 | -82.01 | -0.01 | 0.0 | 0 | 5.69 | -67.4 | -64.95 | -0.08 | 70.37 | -110.67 | -0.16 | 56.76 | -123.88 | 0.85 | 0.0 | -4.49 | 0.01 | -50.0 | -50.0 | 14.29 | 108.61 | -90.67 |
| 22Q4 (13) | -0.83 | -138.97 | -193.26 | -1.15 | -101.75 | -112.96 | 1.04 | 165.82 | 185.95 | 0.01 | 200.0 | 200.0 | -1.98 | -226.92 | -665.71 | 1.2 | 20.0 | 51.9 | -0.01 | 0.0 | 0.0 | 17.44 | 74.24 | 190.77 | -0.27 | -217.39 | -125.47 | -0.37 | -168.52 | -145.68 | 0.85 | -2.3 | -6.59 | 0.02 | 0.0 | 0.0 | -166.00 | -211.45 | -424.54 |
| 22Q3 (12) | 2.13 | 25.29 | -6.17 | -0.57 | 58.7 | 56.15 | -1.58 | -690.0 | 34.98 | -0.01 | 0 | 0 | 1.56 | 387.5 | 60.82 | 1.0 | -13.79 | 270.37 | -0.01 | 0.0 | 50.0 | 10.01 | 7.69 | 377.89 | 0.23 | -74.16 | -77.67 | 0.54 | -35.71 | -34.15 | 0.87 | 0.0 | -3.33 | 0.02 | 0.0 | 0.0 | 148.95 | 51.58 | 14.17 |
| 22Q2 (11) | 1.7 | -29.75 | -37.27 | -1.38 | 36.99 | -392.86 | -0.2 | -144.44 | 70.15 | 0 | -100.0 | 0 | 0.32 | 39.13 | -86.83 | 1.16 | -38.62 | 169.77 | -0.01 | 0 | 0.0 | 9.29 | -42.71 | 187.71 | 0.89 | 18.67 | -37.32 | 0.84 | 25.37 | -12.5 | 0.87 | -2.25 | -6.45 | 0.02 | 0.0 | 0.0 | 98.27 | -35.84 | -30.74 |
| 22Q1 (10) | 2.42 | 171.91 | 28.04 | -2.19 | -305.56 | -1584.62 | 0.45 | 137.19 | 127.11 | 0.02 | 300.0 | 100.0 | 0.23 | -34.29 | -86.93 | 1.89 | 139.24 | -22.86 | 0 | 100.0 | 100.0 | 16.22 | 170.45 | -27.96 | 0.75 | -29.25 | 5.63 | 0.67 | -17.28 | 13.56 | 0.89 | -2.2 | 0.0 | 0.02 | 0.0 | 0.0 | 153.16 | 199.45 | 21.56 |
| 21Q4 (9) | 0.89 | -60.79 | -19.82 | -0.54 | 58.46 | 40.66 | -1.21 | 50.21 | -42.35 | -0.01 | 0 | 0.0 | 0.35 | -63.92 | 75.0 | 0.79 | 192.59 | -3.66 | -0.01 | 50.0 | 0 | 6.00 | 186.37 | -28.75 | 1.06 | 2.91 | 178.95 | 0.81 | -1.22 | 37.29 | 0.91 | 1.11 | 12.35 | 0.02 | 0.0 | 0.0 | 51.15 | -60.79 | -34.57 |
| 21Q3 (8) | 2.27 | -16.24 | -5.81 | -1.3 | -364.29 | -22.64 | -2.43 | -262.69 | -4960.0 | 0 | 0 | 100.0 | 0.97 | -60.08 | -28.15 | 0.27 | -37.21 | -54.24 | -0.02 | -100.0 | -100.0 | 2.09 | -35.16 | -69.61 | 1.03 | -27.46 | 212.12 | 0.82 | -14.58 | 645.45 | 0.9 | -3.23 | 13.92 | 0.02 | 0.0 | 0.0 | 130.46 | -8.05 | -50.2 |
| 21Q2 (7) | 2.71 | 43.39 | 9133.33 | -0.28 | -115.38 | 76.47 | -0.67 | 59.64 | -183.75 | 0 | -100.0 | -100.0 | 2.43 | 38.07 | 299.18 | 0.43 | -82.45 | -64.17 | -0.01 | 0.0 | 0 | 3.23 | -85.65 | -84.6 | 1.42 | 100.0 | 607.14 | 0.96 | 62.71 | 785.71 | 0.93 | 4.49 | 13.41 | 0.02 | 0.0 | 0.0 | 141.88 | 12.61 | 3410.65 |
| 21Q1 (6) | 1.89 | 70.27 | 572.5 | -0.13 | 85.71 | 91.5 | -1.66 | -95.29 | -222.96 | 0.01 | 200.0 | 200.0 | 1.76 | 780.0 | 191.19 | 2.45 | 198.78 | 73.76 | -0.01 | 0 | 83.33 | 22.52 | 167.47 | 19.62 | 0.71 | 86.84 | 121.88 | 0.59 | 0.0 | 110.71 | 0.89 | 9.88 | 9.88 | 0.02 | 0.0 | 0.0 | 126.00 | 61.19 | 449.65 |
| 20Q4 (5) | 1.11 | -53.94 | -65.09 | -0.91 | 14.15 | 72.75 | -0.85 | -1800.0 | -175.22 | -0.01 | 0.0 | 0 | 0.2 | -85.19 | 225.0 | 0.82 | 38.98 | -67.59 | 0 | 100.0 | 0 | 8.42 | 22.15 | -72.58 | 0.38 | 15.15 | -24.0 | 0.59 | 436.36 | 118.52 | 0.81 | 2.53 | 1.25 | 0.02 | 0.0 | 100.0 | 78.17 | -70.16 | -73.45 |
| 20Q3 (4) | 2.41 | 8133.33 | 0.0 | -1.06 | 10.92 | 0.0 | 0.05 | -93.75 | 0.0 | -0.01 | -200.0 | 0.0 | 1.35 | 210.66 | 0.0 | 0.59 | -50.83 | 0.0 | -0.01 | 0 | 0.0 | 6.89 | -67.15 | 0.0 | 0.33 | 217.86 | 0.0 | 0.11 | 178.57 | 0.0 | 0.79 | -3.66 | 0.0 | 0.02 | 0.0 | 0.0 | 261.96 | 6212.32 | 0.0 |
| 20Q2 (3) | -0.03 | 92.5 | 0.0 | -1.19 | 22.22 | 0.0 | 0.8 | -40.74 | 0.0 | 0.01 | 200.0 | 0.0 | -1.22 | 36.79 | 0.0 | 1.2 | -14.89 | 0.0 | 0 | 100.0 | 0.0 | 20.98 | 11.44 | 0.0 | -0.28 | -187.5 | 0.0 | -0.14 | -150.0 | 0.0 | 0.82 | 1.23 | 0.0 | 0.02 | 0.0 | 0.0 | -4.29 | 88.11 | 0.0 |
| 20Q1 (2) | -0.4 | -112.58 | 0.0 | -1.53 | 54.19 | 0.0 | 1.35 | 19.47 | 0.0 | -0.01 | 0 | 0.0 | -1.93 | -1106.25 | 0.0 | 1.41 | -44.27 | 0.0 | -0.06 | 0 | 0.0 | 18.83 | -38.69 | 0.0 | 0.32 | -36.0 | 0.0 | 0.28 | 3.7 | 0.0 | 0.81 | 1.25 | 0.0 | 0.02 | 100.0 | 0.0 | -36.04 | -112.24 | 0.0 |
| 19Q4 (1) | 3.18 | 0.0 | 0.0 | -3.34 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 30.70 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 294.44 | 0.0 | 0.0 |
