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) | 6.7 | 102.42 | -2.06 | 0 | -2.54 | 0 | 0.33 | 266.67 | 4.64 | 224.48 | 1.35 | -12.9 | -0.03 | 0 | 4.60 | -3.08 | 3.91 | -27.19 | 3.1 | -23.08 | 1.36 | 10.57 | 0.03 | 0.0 | 149.22 | 138.48 |
| 2022 (9) | 3.31 | 39.66 | -1.88 | 0 | -1.33 | 0 | 0.09 | 0 | 1.43 | 36.19 | 1.55 | 63.16 | -0.02 | 0 | 4.74 | 18.81 | 5.37 | 61.75 | 4.03 | 53.82 | 1.23 | 20.59 | 0.03 | 50.0 | 62.57 | -3.37 |
| 2021 (8) | 2.37 | -46.01 | -1.32 | 0 | -0.89 | 0 | -0.19 | 0 | 1.05 | -82.29 | 0.95 | -45.4 | -0.01 | 0 | 3.99 | -39.6 | 3.32 | -5.68 | 2.62 | -17.09 | 1.02 | -20.31 | 0.02 | -33.33 | 64.75 | -34.07 |
| 2020 (7) | 4.39 | -9.86 | 1.54 | 0 | -4.76 | 0 | -0.15 | 0 | 5.93 | 2370.83 | 1.74 | -48.67 | -0.02 | 0 | 6.61 | -43.47 | 3.52 | -3.56 | 3.16 | 4.98 | 1.28 | -7.25 | 0.03 | -40.0 | 98.21 | -10.46 |
| 2019 (6) | 4.87 | 93.25 | -4.63 | 0 | -2.6 | 0 | -0.04 | 0 | 0.24 | -86.21 | 3.39 | 66.18 | -0.03 | 0 | 11.69 | 91.46 | 3.65 | -25.96 | 3.01 | -18.21 | 1.38 | 12.2 | 0.05 | -16.67 | 109.68 | 116.32 |
| 2018 (5) | 2.52 | -35.05 | -0.78 | 0 | 0.03 | -94.92 | 0.1 | 0 | 1.74 | 0 | 2.04 | -32.45 | -0.26 | 0 | 6.11 | -42.06 | 4.93 | 14.12 | 3.68 | 56.6 | 1.23 | 14.95 | 0.06 | 0.0 | 50.70 | -54.52 |
| 2017 (4) | 3.88 | -25.95 | -5.55 | 0 | 0.59 | 0 | -0.05 | 0 | -1.67 | 0 | 3.02 | 75.58 | -1.13 | 0 | 10.54 | 59.95 | 4.32 | 3.35 | 2.35 | -39.43 | 1.07 | -1.83 | 0.06 | 20.0 | 111.49 | 6.81 |
| 2016 (3) | 5.24 | 29.7 | -0.99 | 0 | -2.51 | 0 | -0.25 | 0 | 4.25 | 11.55 | 1.72 | 160.61 | -0.55 | 0 | 6.59 | 182.07 | 4.18 | 17.75 | 3.88 | 37.1 | 1.09 | -3.54 | 0.05 | -37.5 | 104.38 | 4.38 |
| 2015 (2) | 4.04 | 26.25 | -0.23 | 0 | -0.71 | 0 | 0.18 | -59.09 | 3.81 | 76.39 | 0.66 | -48.03 | -0.21 | 0 | 2.34 | -45.36 | 3.55 | 42.57 | 2.83 | 45.88 | 1.13 | 0.0 | 0.08 | 14.29 | 100.00 | -1.87 |
| 2014 (1) | 3.2 | -32.91 | -1.04 | 0 | -1.66 | 0 | 0.44 | 4300.0 | 2.16 | -15.95 | 1.27 | -35.53 | -0.03 | 0 | 4.28 | -47.12 | 2.49 | 39.11 | 1.94 | 39.57 | 1.13 | 7.62 | 0.07 | 0.0 | 101.91 | -46.37 |
| 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) | 2.31 | 50.98 | 7600.0 | 0.1 | -58.33 | 114.08 | -3.25 | -1200.0 | -164.23 | -0.15 | -157.69 | -1400.0 | 2.41 | 36.16 | 454.41 | 0.27 | 92.86 | -58.46 | -0.01 | 50.0 | 0 | 3.26 | 82.13 | -59.77 | 1.5 | -6.25 | 10.29 | 1.06 | -1.85 | 23.26 | 0.34 | 3.03 | 6.25 | 0.01 | 0.0 | 0.0 | 163.83 | 52.05 | 6398.58 |
| 24Q2 (19) | 1.53 | 131.82 | -7.27 | 0.24 | 105.73 | 168.57 | -0.25 | -109.12 | 30.56 | 0.26 | 192.86 | 533.33 | 1.77 | 150.14 | 36.15 | 0.14 | -96.71 | -6.67 | -0.02 | -100.0 | -100.0 | 1.79 | -97.63 | -6.43 | 1.6 | 86.05 | 75.82 | 1.08 | 191.89 | 47.95 | 0.33 | 3.12 | 3.12 | 0.01 | 0.0 | 0.0 | 107.75 | 14.28 | -30.78 |
| 24Q1 (18) | 0.66 | -78.43 | -66.5 | -4.19 | -544.62 | -1097.14 | 2.74 | 708.89 | 637.25 | -0.28 | -147.46 | -40.0 | -3.53 | -246.47 | -317.9 | 4.25 | 1150.0 | 1923.81 | -0.01 | 0.0 | 50.0 | 75.62 | 1474.73 | 2222.7 | 0.86 | -4.44 | 17.81 | 0.37 | -55.95 | -43.94 | 0.32 | -21.95 | 3.23 | 0.01 | 0.0 | 0.0 | 94.29 | -61.18 | -53.1 |
| 23Q4 (17) | 3.06 | 10100.0 | 30.77 | -0.65 | 8.45 | -8.33 | -0.45 | 63.41 | -104.55 | 0.59 | 6000.0 | 110.71 | 2.41 | 454.41 | 38.51 | 0.34 | -47.69 | -26.09 | -0.01 | 0 | 0.0 | 4.80 | -40.82 | -0.82 | 0.9 | -33.82 | -44.44 | 0.84 | -2.33 | -42.47 | 0.41 | 28.12 | 32.26 | 0.01 | 0.0 | 0.0 | 242.86 | 9533.33 | 84.74 |
| 23Q3 (16) | 0.03 | -98.18 | -92.68 | -0.71 | -102.86 | -26.79 | -1.23 | -241.67 | -39.77 | -0.01 | 83.33 | 98.11 | -0.68 | -152.31 | -353.33 | 0.65 | 333.33 | 51.16 | 0 | 100.0 | 100.0 | 8.11 | 323.6 | 73.05 | 1.36 | 49.45 | -17.58 | 0.86 | 17.81 | -28.93 | 0.32 | 0.0 | 3.23 | 0.01 | 0.0 | 0.0 | 2.52 | -98.38 | -90.59 |
| 23Q2 (15) | 1.65 | -16.24 | 725.0 | -0.35 | 0.0 | -171.43 | -0.36 | 29.41 | -1900.0 | -0.06 | 70.0 | 45.45 | 1.3 | -19.75 | 88.41 | 0.15 | -28.57 | -37.5 | -0.01 | 50.0 | 0 | 1.92 | -41.16 | -36.38 | 0.91 | 24.66 | -36.81 | 0.73 | 10.61 | -27.0 | 0.32 | 3.23 | 3.23 | 0.01 | 0.0 | 0.0 | 155.66 | -22.56 | 927.36 |
| 23Q1 (14) | 1.97 | -15.81 | 447.22 | -0.35 | 41.67 | 70.83 | -0.51 | -131.82 | -104.0 | -0.2 | -171.43 | -144.44 | 1.62 | -6.9 | 292.86 | 0.21 | -54.35 | -50.0 | -0.02 | -100.0 | -100.0 | 3.26 | -32.76 | -53.26 | 0.73 | -54.94 | 10.61 | 0.66 | -54.79 | 83.33 | 0.31 | 0.0 | 3.33 | 0.01 | 0.0 | 0.0 | 201.02 | 52.91 | 274.12 |
| 22Q4 (13) | 2.34 | 470.73 | 588.24 | -0.6 | -7.14 | -27.66 | -0.22 | 75.0 | 54.17 | 0.28 | 152.83 | 411.11 | 1.74 | 1260.0 | 1438.46 | 0.46 | 6.98 | 58.62 | -0.01 | 0.0 | 0 | 4.84 | 3.26 | -10.17 | 1.62 | -1.82 | 211.54 | 1.46 | 20.66 | 356.25 | 0.31 | 0.0 | 47.62 | 0.01 | 0.0 | 0.0 | 131.46 | 390.57 | 108.79 |
| 22Q3 (12) | 0.41 | 105.0 | 159.42 | -0.56 | -214.29 | -330.77 | -0.88 | -4500.0 | -144.44 | -0.53 | -381.82 | -70.97 | -0.15 | -121.74 | 81.71 | 0.43 | 79.17 | 437.5 | -0.01 | 0 | 0 | 4.69 | 55.72 | 188.97 | 1.65 | 14.58 | 534.62 | 1.21 | 21.0 | 236.11 | 0.31 | 0.0 | 47.62 | 0.01 | 0.0 | 0.0 | 26.80 | 76.86 | 122.53 |
| 22Q2 (11) | 0.2 | -44.44 | -92.51 | 0.49 | 140.83 | 190.74 | 0.02 | 108.0 | 102.78 | -0.11 | -124.44 | -1000.0 | 0.69 | 182.14 | -67.61 | 0.24 | -42.86 | -27.27 | 0 | 100.0 | 100.0 | 3.01 | -56.77 | -39.68 | 1.44 | 118.18 | 10.77 | 1.0 | 177.78 | 1.01 | 0.31 | 3.33 | 3.33 | 0.01 | 0.0 | 0.0 | 15.15 | -71.8 | -92.62 |
| 22Q1 (10) | 0.36 | 5.88 | 500.0 | -1.2 | -155.32 | -566.67 | -0.25 | 47.92 | -137.31 | 0.45 | 600.0 | 114.29 | -0.84 | -546.15 | -600.0 | 0.42 | 44.83 | 68.0 | -0.01 | 0 | 0 | 6.97 | 29.22 | 91.4 | 0.66 | 26.92 | -46.77 | 0.36 | 12.5 | -61.7 | 0.3 | 42.86 | -3.23 | 0.01 | 0.0 | 0.0 | 53.73 | -14.66 | 1028.36 |
| 21Q4 (9) | 0.34 | 149.28 | -70.94 | -0.47 | -261.54 | 22.95 | -0.48 | -33.33 | 58.26 | -0.09 | 70.97 | -325.0 | -0.13 | 84.15 | -123.21 | 0.29 | 262.5 | -23.68 | 0 | 0 | 0 | 5.39 | 232.18 | -1.41 | 0.52 | 100.0 | -39.53 | 0.32 | -11.11 | -31.91 | 0.21 | 0.0 | -32.26 | 0.01 | 0.0 | 0.0 | 62.96 | 152.93 | -57.49 |
| 21Q3 (8) | -0.69 | -125.84 | -133.82 | -0.13 | 75.93 | -104.15 | -0.36 | 50.0 | 90.91 | -0.31 | -3000.0 | -196.88 | -0.82 | -138.5 | -115.86 | 0.08 | -75.76 | -78.95 | 0 | 100.0 | 100.0 | 1.62 | -67.5 | -67.29 | 0.26 | -80.0 | -79.03 | 0.36 | -63.64 | -77.36 | 0.21 | -30.0 | -25.0 | 0.01 | 0.0 | 0.0 | -118.97 | -157.92 | -209.63 |
| 21Q2 (7) | 2.67 | 4350.0 | 74.51 | -0.54 | -200.0 | -80.0 | -0.72 | -207.46 | -132.26 | -0.01 | -104.76 | 97.87 | 2.13 | 1875.0 | 73.17 | 0.33 | 32.0 | -21.43 | -0.01 | 0 | 0.0 | 4.99 | 37.19 | -17.98 | 1.3 | 4.84 | 66.67 | 0.99 | 5.32 | 15.12 | 0.3 | -3.23 | -11.76 | 0.01 | 0.0 | 0.0 | 205.38 | 4213.08 | 62.43 |
| 21Q1 (6) | 0.06 | -94.87 | 113.33 | -0.18 | 70.49 | 73.91 | 0.67 | 158.26 | 1.52 | 0.21 | 425.0 | 240.0 | -0.12 | -121.43 | 89.47 | 0.25 | -34.21 | -55.36 | 0 | 0 | 0 | 3.64 | -33.44 | -68.74 | 1.24 | 44.19 | 93.75 | 0.94 | 100.0 | 308.7 | 0.31 | 0.0 | -11.43 | 0.01 | 0.0 | 0.0 | 4.76 | -96.78 | 106.24 |
| 20Q4 (5) | 1.17 | -42.65 | -61.13 | -0.61 | -119.49 | -252.5 | -1.15 | 70.96 | 42.79 | 0.04 | -87.5 | -76.47 | 0.56 | -89.17 | -83.58 | 0.38 | 0.0 | 15.15 | 0 | 100.0 | 100.0 | 5.47 | 10.22 | 31.06 | 0.86 | -30.65 | -22.52 | 0.47 | -70.44 | -47.19 | 0.31 | 10.71 | -11.43 | 0.01 | 0.0 | 0.0 | 148.10 | 36.49 | -38.5 |
| 20Q3 (4) | 2.04 | 33.33 | 0.0 | 3.13 | 1143.33 | 0.0 | -3.96 | -1177.42 | 0.0 | 0.32 | 168.09 | 0.0 | 5.17 | 320.33 | 0.0 | 0.38 | -9.52 | 0.0 | -0.01 | 0.0 | 0.0 | 4.96 | -18.5 | 0.0 | 1.24 | 58.97 | 0.0 | 1.59 | 84.88 | 0.0 | 0.28 | -17.65 | 0.0 | 0.01 | 0.0 | 0.0 | 108.51 | -14.18 | 0.0 |
| 20Q2 (3) | 1.53 | 440.0 | 0.0 | -0.3 | 56.52 | 0.0 | -0.31 | -146.97 | 0.0 | -0.47 | -213.33 | 0.0 | 1.23 | 207.89 | 0.0 | 0.42 | -25.0 | 0.0 | -0.01 | 0 | 0.0 | 6.09 | -47.72 | 0.0 | 0.78 | 21.88 | 0.0 | 0.86 | 273.91 | 0.0 | 0.34 | -2.86 | 0.0 | 0.01 | 0.0 | 0.0 | 126.45 | 265.79 | 0.0 |
| 20Q1 (2) | -0.45 | -114.95 | 0.0 | -0.69 | -272.5 | 0.0 | 0.66 | 132.84 | 0.0 | -0.15 | -188.24 | 0.0 | -1.14 | -133.43 | 0.0 | 0.56 | 69.7 | 0.0 | 0 | 100.0 | 0.0 | 11.64 | 179.07 | 0.0 | 0.64 | -42.34 | 0.0 | 0.23 | -74.16 | 0.0 | 0.35 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -76.27 | -131.67 | 0.0 |
| 19Q4 (1) | 3.01 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -2.01 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 4.17 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 240.80 | 0.0 | 0.0 |
