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) | -0.86 | 0 | -6.81 | 0 | 0.46 | 0 | -0.02 | 0 | -7.67 | 0 | 3.47 | 131.33 | 0 | 0 | 6.88 | 135.64 | 6.19 | -5.93 | 4.02 | -9.87 | 1.29 | 89.71 | 0 | 0 | -16.20 | 0 |
| 2022 (9) | 3.46 | -30.52 | -1.19 | 0 | -0.88 | 0 | 0.03 | -82.35 | 2.27 | 0 | 1.5 | -71.64 | 0 | 0 | 2.92 | -72.42 | 6.58 | 25.57 | 4.46 | 22.87 | 0.68 | 4.62 | 0 | 0 | 67.32 | -42.15 |
| 2021 (8) | 4.98 | 16.9 | -5.28 | 0 | -1.32 | 0 | 0.17 | -29.17 | -0.3 | 0 | 5.29 | -28.71 | 0 | 0 | 10.58 | -37.48 | 5.24 | 31.99 | 3.63 | 40.7 | 0.65 | -4.41 | 0 | 0 | 116.36 | -10.96 |
| 2020 (7) | 4.26 | 22.06 | -7.38 | 0 | -2.09 | 0 | 0.24 | 0 | -3.12 | 0 | 7.42 | -46.58 | 0 | 0 | 16.92 | -33.9 | 3.97 | -27.95 | 2.58 | -30.83 | 0.68 | 4.62 | 0 | 0 | 130.67 | 64.0 |
| 2019 (6) | 3.49 | -64.78 | -4.36 | 0 | -1.69 | 0 | -0.01 | 0 | -0.87 | 0 | 13.89 | 488.56 | 0 | 0 | 25.60 | 718.19 | 5.51 | -55.6 | 3.73 | -51.56 | 0.65 | 10.17 | 0 | 0 | 79.68 | -33.35 |
| 2018 (5) | 9.91 | -3.51 | -2.3 | 0 | -4.54 | 0 | 0.12 | 0 | 7.61 | 92.66 | 2.36 | -9.92 | -1.42 | 0 | 3.13 | -2.99 | 12.41 | -10.46 | 7.7 | -16.67 | 0.59 | 78.79 | 0 | 0 | 119.54 | 11.39 |
| 2017 (4) | 10.27 | -3.93 | -6.32 | 0 | -8.46 | 0 | -0.09 | 0 | 3.95 | -55.47 | 2.62 | 608.11 | 0 | 0 | 3.23 | 620.49 | 13.86 | -4.02 | 9.24 | -9.59 | 0.33 | 13.79 | 0 | 0 | 107.31 | 5.51 |
| 2016 (3) | 10.69 | 0.47 | -1.82 | 0 | 9.31 | 0 | 0.08 | 33.33 | 8.87 | 0 | 0.37 | 164.29 | 0 | 0 | 0.45 | 143.5 | 14.44 | 3.66 | 10.22 | 9.3 | 0.29 | -9.38 | 0 | 0 | 101.71 | -7.56 |
| 2015 (2) | 10.64 | 24.88 | -12.05 | 0 | -1.17 | 0 | 0.06 | 0 | -1.41 | 0 | 0.14 | 40.0 | -11.91 | 0 | 0.18 | 24.04 | 13.93 | 20.71 | 9.35 | 23.19 | 0.32 | 14.29 | 0 | 0 | 110.03 | 1.64 |
| 2014 (1) | 8.52 | 18.5 | -4.17 | 0 | 0.05 | 0 | -0.03 | 0 | 4.35 | -47.78 | 0.1 | -96.48 | -4.07 | 0 | 0.15 | -97.07 | 11.54 | 18.36 | 7.59 | 362.8 | 0.28 | 33.33 | 0 | 0 | 108.26 | -72.14 |
| 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) | 2.14 | 233.75 | 354.76 | -0.07 | 97.85 | 87.93 | -0.05 | 0 | -111.36 | 0.18 | 194.74 | 1700.0 | 2.07 | 142.68 | 245.77 | -3.3 | -201.23 | -668.97 | 0 | 0 | 0 | -33.78 | -202.37 | -970.05 | 0.38 | -53.09 | -72.26 | 0.32 | -31.91 | -62.35 | 0.33 | 0.0 | 3.12 | 0 | 0 | 0 | 329.23 | 264.62 | 558.57 |
| 24Q2 (19) | -1.6 | -123.02 | -189.39 | -3.25 | -128.79 | -118.12 | 0 | 0 | -100.0 | -0.19 | -371.43 | -1800.0 | -4.85 | -126.59 | -1716.67 | 3.26 | 6420.0 | 118.79 | 0 | 0 | 0 | 33.00 | 4611.82 | 184.56 | 0.81 | 62.0 | -53.45 | 0.47 | 62.07 | -58.41 | 0.33 | 0.0 | 3.12 | 0 | 0 | 0 | -200.00 | -117.84 | -262.01 |
| 24Q1 (18) | 6.95 | 268.28 | 199.57 | 11.29 | 189.11 | 42.37 | 0 | 100.0 | 0 | 0.07 | 200.0 | 40.0 | 18.24 | 208.57 | 77.95 | 0.05 | -96.24 | -16.67 | 0 | 0 | 0 | 0.70 | -92.31 | -5.81 | 0.5 | -74.09 | -52.38 | 0.29 | -79.29 | -53.97 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 1120.97 | 569.56 | 363.85 |
| 23Q4 (17) | -4.13 | -391.67 | -960.42 | -12.67 | -2084.48 | -1339.77 | -1.51 | -443.18 | -54.08 | -0.07 | -800.0 | -16.67 | -16.8 | -1083.1 | -4100.0 | 1.33 | 129.31 | 49.44 | 0 | 0 | 0 | 9.11 | 134.65 | 43.91 | 1.93 | 40.88 | -3.98 | 1.4 | 64.71 | -2.1 | 0.33 | 3.12 | 65.0 | 0 | 0 | 0 | -238.73 | -232.51 | -910.68 |
| 23Q3 (16) | -0.84 | -146.93 | -140.0 | -0.58 | 61.07 | -300.0 | 0.44 | -71.43 | 300.0 | 0.01 | 200.0 | -94.12 | -1.42 | -573.33 | -2266.67 | 0.58 | -61.07 | 0 | 0 | 0 | 0 | 3.88 | -66.52 | 0 | 1.37 | -21.26 | -35.38 | 0.85 | -24.78 | -40.97 | 0.32 | 0.0 | 100.0 | 0 | 0 | 0 | -71.79 | -158.16 | -228.21 |
| 23Q2 (15) | 1.79 | -22.84 | -8.67 | -1.49 | -118.79 | -365.62 | 1.54 | 0 | 0 | -0.01 | -120.0 | 92.31 | 0.3 | -97.07 | -81.71 | 1.49 | 2383.33 | 7350.0 | 0 | 0 | 0 | 11.60 | 1459.57 | 7013.74 | 1.74 | 65.71 | 28.89 | 1.13 | 79.37 | 24.18 | 0.32 | -3.03 | 100.0 | 0 | 0 | 0 | 123.45 | -48.92 | -32.61 |
| 23Q1 (14) | 2.32 | 383.33 | 69.34 | 7.93 | 1001.14 | 2834.48 | 0 | 100.0 | 0 | 0.05 | 183.33 | 0.0 | 10.25 | 2662.5 | 849.07 | 0.06 | -93.26 | -89.66 | 0 | 0 | 0 | 0.74 | -88.25 | -86.99 | 1.05 | -47.76 | -4.55 | 0.63 | -55.94 | -7.35 | 0.33 | 65.0 | 106.25 | 0 | 0 | 0 | 241.67 | 720.66 | 48.18 |
| 22Q4 (13) | 0.48 | 237.14 | -49.47 | -0.88 | -403.45 | -238.46 | -0.98 | -990.91 | 24.03 | -0.06 | -135.29 | -200.0 | -0.4 | -566.67 | -157.97 | 0.89 | 0 | 242.31 | 0 | 0 | 0 | 6.33 | 0 | 269.09 | 2.01 | -5.19 | 14.86 | 1.43 | -0.69 | 18.18 | 0.2 | 25.0 | 25.0 | 0 | 0 | 0 | 29.45 | 234.62 | -57.53 |
| 22Q3 (12) | -0.35 | -117.86 | -119.66 | 0.29 | 190.62 | 3000.0 | 0.11 | 0 | 650.0 | 0.17 | 230.77 | -10.53 | -0.06 | -103.66 | -103.39 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 2.12 | 57.04 | 21.14 | 1.44 | 58.24 | 17.07 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -21.88 | -111.94 | -117.08 |
| 22Q2 (11) | 1.96 | 43.07 | 139.02 | -0.32 | -10.34 | 63.22 | 0 | 0 | 0 | -0.13 | -360.0 | -316.67 | 1.64 | 51.85 | 3380.0 | 0.02 | -96.55 | -97.73 | 0 | 0 | 0 | 0.16 | -97.15 | -97.96 | 1.35 | 22.73 | 40.62 | 0.91 | 33.82 | 33.82 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 183.18 | 12.31 | 87.65 |
| 22Q1 (10) | 1.37 | 44.21 | -4.2 | -0.29 | -11.54 | 93.0 | 0 | 100.0 | 100.0 | 0.05 | 350.0 | 183.33 | 1.08 | 56.52 | 139.85 | 0.58 | 123.08 | -85.99 | 0 | 0 | 0 | 5.71 | 233.19 | -87.62 | 1.1 | -37.14 | 42.86 | 0.68 | -43.8 | 33.33 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 163.10 | 135.2 | -22.44 |
| 21Q4 (9) | 0.95 | -46.63 | 10.47 | -0.26 | -2500.0 | 92.4 | -1.29 | -6350.0 | 36.14 | -0.02 | -110.53 | 88.24 | 0.69 | -61.02 | 126.95 | 0.26 | 2500.0 | -92.51 | 0 | 0 | -100.0 | 1.72 | 2451.98 | -93.25 | 1.75 | 0.0 | 22.38 | 1.21 | -1.63 | 37.5 | 0.16 | 0.0 | -15.79 | 0 | 0 | 0 | 69.34 | -45.85 | -13.72 |
| 21Q3 (8) | 1.78 | 117.07 | 56.14 | -0.01 | 98.85 | 99.69 | -0.02 | 0 | -100.0 | 0.19 | 216.67 | 1050.0 | 1.77 | 3640.0 | 185.92 | 0.01 | -98.86 | -99.69 | 0 | 0 | 100.0 | 0.07 | -99.16 | -99.7 | 1.75 | 82.29 | 22.38 | 1.23 | 80.88 | 20.59 | 0.16 | 0.0 | -11.11 | 0 | 0 | 0 | 128.06 | 31.18 | 34.8 |
| 21Q2 (7) | 0.82 | -42.66 | -82.21 | -0.87 | 78.99 | -123.08 | 0 | 100.0 | 100.0 | 0.06 | 200.0 | -62.5 | -0.05 | 98.15 | -101.18 | 0.88 | -78.74 | 125.64 | 0 | 0 | 0 | 8.00 | -82.67 | 112.92 | 0.96 | 24.68 | -40.74 | 0.68 | 33.33 | -36.45 | 0.16 | -5.88 | 6.67 | 0 | 0 | 0 | 97.62 | -53.58 | -74.17 |
| 21Q1 (6) | 1.43 | 66.28 | 160.59 | -4.14 | -21.05 | -989.47 | -0.01 | 99.5 | 0.0 | -0.06 | 64.71 | -122.22 | -2.71 | -5.86 | 1.09 | 4.14 | 19.31 | 989.47 | 0 | -100.0 | 0 | 46.15 | 81.56 | 583.81 | 0.77 | -46.15 | 250.98 | 0.51 | -42.05 | 230.77 | 0.17 | -10.53 | 6.25 | 0 | 0 | 0 | 210.29 | 161.65 | 0 |
| 20Q4 (5) | 0.86 | -24.56 | 43.33 | -3.42 | -6.88 | 62.17 | -2.02 | -20100.0 | -24.69 | -0.17 | -750.0 | -750.0 | -2.56 | -24.27 | 69.67 | 3.47 | 8.78 | -61.19 | 0.01 | 200.0 | 0 | 25.42 | 13.08 | -62.98 | 1.43 | 0.0 | -6.54 | 0.88 | -13.73 | -20.0 | 0.19 | 5.56 | 18.75 | 0 | 0 | 0 | 80.37 | -15.4 | 68.79 |
| 20Q3 (4) | 1.14 | -75.27 | 0.0 | -3.2 | -720.51 | 0.0 | -0.01 | 80.0 | 0.0 | -0.02 | -112.5 | 0.0 | -2.06 | -148.82 | 0.0 | 3.19 | 717.95 | 0.0 | -0.01 | 0 | 0.0 | 22.48 | 498.33 | 0.0 | 1.43 | -11.73 | 0.0 | 1.02 | -4.67 | 0.0 | 0.18 | 20.0 | 0.0 | 0 | 0 | 0.0 | 95.00 | -74.86 | 0.0 |
| 20Q2 (3) | 4.61 | 295.34 | 0.0 | -0.39 | -2.63 | 0.0 | -0.05 | -400.0 | 0.0 | 0.16 | -40.74 | 0.0 | 4.22 | 254.01 | 0.0 | 0.39 | 2.63 | 0.0 | 0 | 0 | 0.0 | 3.76 | -44.33 | 0.0 | 1.62 | 417.65 | 0.0 | 1.07 | 374.36 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 377.87 | 0 | 0.0 |
| 20Q1 (2) | -2.36 | -493.33 | 0.0 | -0.38 | 95.8 | 0.0 | -0.01 | 99.38 | 0.0 | 0.27 | 1450.0 | 0.0 | -2.74 | 67.54 | 0.0 | 0.38 | -95.75 | 0.0 | 0 | 0 | 0.0 | 6.75 | -90.17 | 0.0 | -0.51 | -133.33 | 0.0 | -0.39 | -135.45 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.6 | 0.0 | 0.0 | -9.04 | 0.0 | 0.0 | -1.62 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -8.44 | 0.0 | 0.0 | 8.94 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 68.66 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 47.62 | 0.0 | 0.0 |
