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) | 2.03 | 42.96 | -4.35 | 0 | 4.2 | 268.42 | -0.29 | 0 | -2.32 | 0 | 2.93 | 112.32 | 0 | 0 | 16.69 | 167.33 | -0.13 | 0 | 0.06 | -93.41 | 1.51 | 6.34 | 0.12 | 9.09 | 120.12 | 106.4 |
| 2022 (9) | 1.42 | -47.41 | -3.12 | 0 | 1.14 | 0 | 0.02 | 0 | -1.7 | 0 | 1.38 | 0.73 | 0 | 0 | 6.24 | -15.72 | 1.31 | 74.67 | 0.91 | 4.6 | 1.42 | -1.39 | 0.11 | 0.0 | 58.20 | -47.84 |
| 2021 (8) | 2.7 | 23.85 | -2.88 | 0 | -0.69 | 0 | -0.43 | 0 | -0.18 | 0 | 1.37 | 6.2 | 0 | 0 | 7.41 | -4.19 | 0.75 | 257.14 | 0.87 | 40.32 | 1.44 | -5.88 | 0.11 | 0.0 | 111.57 | 15.66 |
| 2020 (7) | 2.18 | -46.31 | -3.31 | 0 | 0.96 | 0 | -0.67 | 0 | -1.13 | 0 | 1.29 | 46.59 | 0 | 0 | 7.73 | 90.86 | 0.21 | -86.54 | 0.62 | -41.51 | 1.53 | -1.29 | 0.11 | 10.0 | 96.46 | -35.61 |
| 2019 (6) | 4.06 | 232.79 | -1.29 | 0 | -3.38 | 0 | -0.12 | 0 | 2.77 | 19.4 | 0.88 | -44.65 | 0 | 0 | 4.05 | -48.88 | 1.56 | -35.27 | 1.06 | -17.19 | 1.55 | 13.14 | 0.1 | -28.57 | 149.82 | 242.61 |
| 2018 (5) | 1.22 | 306.67 | 1.1 | 0 | 0.21 | 0 | -0.09 | 0 | 2.32 | 0 | 1.59 | 39.47 | 0 | 0 | 7.92 | 26.48 | 2.41 | -3.21 | 1.28 | -14.67 | 1.37 | 3.79 | 0.14 | 0.0 | 43.73 | 331.45 |
| 2017 (4) | 0.3 | -93.45 | -0.66 | 0 | -3.62 | 0 | -0.49 | 0 | -0.36 | 0 | 1.14 | 267.74 | 0 | 0 | 6.26 | 251.58 | 2.49 | -3.49 | 1.5 | -16.2 | 1.32 | -7.69 | 0.14 | -6.67 | 10.14 | -92.54 |
| 2016 (3) | 4.58 | 129.0 | -4.15 | 0 | -2.61 | 0 | 0.03 | -57.14 | 0.43 | 4.88 | 0.31 | -76.52 | 0 | 0 | 1.78 | -78.27 | 2.58 | 35.79 | 1.79 | 80.81 | 1.43 | 0.7 | 0.15 | 25.0 | 135.91 | 71.92 |
| 2015 (2) | 2.0 | -44.44 | -1.59 | 0 | -0.94 | 0 | 0.07 | -78.79 | 0.41 | -86.51 | 1.32 | 149.06 | 0 | 0 | 8.20 | 135.91 | 1.9 | 27.52 | 0.99 | 83.33 | 1.42 | 5.19 | 0.12 | 0.0 | 79.05 | -55.86 |
| 2014 (1) | 3.6 | 179.07 | -0.56 | 0 | -1.08 | 0 | 0.33 | 0 | 3.04 | 0 | 0.53 | -88.72 | 0 | 0 | 3.48 | -88.46 | 1.49 | 2.76 | 0.54 | -40.0 | 1.35 | 50.0 | 0.12 | -20.0 | 179.10 | 170.74 |
| 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) | 1.43 | 404.26 | 142.37 | -0.86 | -7.5 | 35.34 | 0.2 | -59.18 | -81.13 | 0.55 | 89.66 | 558.33 | 0.57 | 144.88 | 177.03 | 0.45 | -8.16 | -47.67 | 0 | 0 | 0 | 9.22 | -10.61 | -54.43 | -0.63 | -21.15 | -800.0 | -0.54 | -50.0 | -440.0 | 0.47 | 23.68 | 20.51 | 0.04 | 0.0 | 33.33 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.47 | -173.44 | 12.96 | -0.8 | 9.09 | -23.08 | 0.49 | 189.09 | -59.84 | 0.29 | 341.67 | 2800.0 | -1.27 | -429.17 | -6.72 | 0.49 | 2.08 | 40.0 | 0 | 0 | 0 | 10.32 | 0.58 | 25.56 | -0.52 | -1633.33 | -336.36 | -0.36 | -620.0 | -427.27 | 0.38 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | -783.33 | -552.86 | -654.32 |
| 24Q1 (18) | 0.64 | 146.15 | -63.01 | -0.88 | 17.76 | 32.31 | -0.55 | -130.39 | -558.33 | -0.12 | -1300.0 | 33.33 | -0.24 | 70.37 | -155.81 | 0.48 | -47.83 | -40.74 | 0 | 0 | 0 | 10.26 | -45.37 | -47.45 | -0.03 | 85.71 | 57.14 | -0.05 | -145.45 | 16.67 | 0.38 | 0.0 | 2.7 | 0.04 | 0.0 | 100.0 | 172.97 | 252.6 | -67.01 |
| 23Q4 (17) | 0.26 | -55.93 | -78.15 | -1.07 | 19.55 | 11.57 | 1.81 | 70.75 | 602.78 | 0.01 | 108.33 | -94.44 | -0.81 | -9.46 | -3950.0 | 0.92 | 6.98 | 46.03 | 0 | 0 | 0 | 18.78 | -7.21 | 77.92 | -0.21 | -200.0 | -146.67 | 0.11 | 210.0 | -60.71 | 0.38 | -2.56 | 5.56 | 0.04 | 33.33 | 33.33 | 49.06 | -73.39 | -72.38 |
| 23Q3 (16) | 0.59 | 209.26 | 28.26 | -1.33 | -104.62 | -79.73 | 1.06 | -13.11 | 217.78 | -0.12 | -1300.0 | 42.86 | -0.74 | 37.82 | -164.29 | 0.86 | 145.71 | 177.42 | 0 | 0 | 0 | 20.24 | 146.29 | 268.8 | -0.07 | -131.82 | -131.82 | -0.1 | -190.91 | -200.0 | 0.39 | 2.63 | 8.33 | 0.03 | 0.0 | 0.0 | 184.38 | 277.55 | 96.4 |
| 23Q2 (15) | -0.54 | -131.21 | -198.18 | -0.65 | 50.0 | -47.73 | 1.22 | 916.67 | 916.67 | 0.01 | 105.56 | -90.0 | -1.19 | -376.74 | -1181.82 | 0.35 | -56.79 | 483.33 | 0 | 0 | 0 | 8.22 | -57.91 | 684.62 | 0.22 | 414.29 | -57.69 | 0.11 | 283.33 | -71.79 | 0.38 | 2.7 | 8.57 | 0.03 | 50.0 | 0.0 | -103.85 | -119.81 | -245.38 |
| 23Q1 (14) | 1.73 | 45.38 | 318.99 | -1.3 | -7.44 | -78.08 | 0.12 | 133.33 | -94.74 | -0.18 | -200.0 | -260.0 | 0.43 | 2250.0 | 128.29 | 0.81 | 28.57 | 118.92 | 0 | 0 | 0 | 19.52 | 84.96 | 151.1 | -0.07 | -115.56 | -158.33 | -0.06 | -121.43 | -142.86 | 0.37 | 2.78 | 5.71 | 0.02 | -33.33 | -33.33 | 524.24 | 195.16 | 445.07 |
| 22Q4 (13) | 1.19 | 158.7 | 75.0 | -1.21 | -63.51 | -26.04 | -0.36 | 60.0 | -140.0 | 0.18 | 185.71 | 280.0 | -0.02 | 92.86 | 92.86 | 0.63 | 103.23 | 43.18 | 0 | 0 | 0 | 10.55 | 92.33 | 14.64 | 0.45 | 104.55 | 60.71 | 0.28 | 180.0 | -12.5 | 0.36 | 0.0 | 2.86 | 0.03 | 0.0 | 0.0 | 177.61 | 89.2 | 82.84 |
| 22Q3 (12) | 0.46 | -16.36 | -45.88 | -0.74 | -68.18 | -21.31 | -0.9 | -850.0 | -1700.0 | -0.21 | -310.0 | -90.91 | -0.28 | -354.55 | -216.67 | 0.31 | 416.67 | -16.22 | 0 | 0 | 0 | 5.49 | 423.98 | -26.45 | 0.22 | -57.69 | -33.33 | 0.1 | -74.36 | -67.74 | 0.36 | 2.86 | 0.0 | 0.03 | 0.0 | 0.0 | 93.88 | 31.43 | -22.69 |
| 22Q2 (11) | 0.55 | 169.62 | 450.0 | -0.44 | 39.73 | 33.33 | 0.12 | -94.74 | 133.33 | 0.1 | 300.0 | 42.86 | 0.11 | 107.24 | 119.64 | 0.06 | -83.78 | -80.0 | 0 | 0 | 0 | 1.05 | -86.53 | -85.58 | 0.52 | 333.33 | 1200.0 | 0.39 | 178.57 | 200.0 | 0.35 | 0.0 | -2.78 | 0.03 | 0.0 | 0.0 | 71.43 | 147.02 | 271.43 |
| 22Q1 (10) | -0.79 | -216.18 | -173.83 | -0.73 | 23.96 | -12.31 | 2.28 | 1620.0 | 1853.85 | -0.05 | 50.0 | 82.76 | -1.52 | -442.86 | -461.9 | 0.37 | -15.91 | 37.04 | 0 | 0 | 0 | 7.77 | -15.56 | 33.58 | 0.12 | -57.14 | 20.0 | 0.14 | -56.25 | 16.67 | 0.35 | 0.0 | -5.41 | 0.03 | 0.0 | 0.0 | -151.92 | -256.39 | -173.83 |
| 21Q4 (9) | 0.68 | -20.0 | 28.3 | -0.96 | -57.38 | -21.52 | -0.15 | -200.0 | 73.21 | -0.1 | 9.09 | -211.11 | -0.28 | -216.67 | -7.69 | 0.44 | 18.92 | 69.23 | 0 | 0 | 0 | 9.21 | 23.4 | 79.5 | 0.28 | -15.15 | -36.36 | 0.32 | 3.23 | -28.89 | 0.35 | -2.78 | -5.41 | 0.03 | 0.0 | 0.0 | 97.14 | -20.0 | 55.8 |
| 21Q3 (8) | 0.85 | 750.0 | 136.11 | -0.61 | 7.58 | 1.61 | -0.05 | 86.11 | -112.82 | -0.11 | -257.14 | -57.14 | 0.24 | 142.86 | 192.31 | 0.37 | 23.33 | 8.82 | 0 | 0 | 0 | 7.46 | 2.69 | -1.49 | 0.33 | 725.0 | 175.0 | 0.31 | 138.46 | -22.5 | 0.36 | 0.0 | -2.7 | 0.03 | 0.0 | 0.0 | 121.43 | 531.43 | 169.84 |
| 21Q2 (7) | 0.1 | -90.65 | 11.11 | -0.66 | -1.54 | 29.03 | -0.36 | -176.92 | -117.65 | 0.07 | 124.14 | -30.0 | -0.56 | -233.33 | 33.33 | 0.3 | 11.11 | 3.45 | 0 | 0 | 0 | 7.26 | 24.83 | -10.08 | 0.04 | -60.0 | 114.81 | 0.13 | 8.33 | 186.67 | 0.36 | -2.7 | -5.26 | 0.03 | 0.0 | 0.0 | 19.23 | -90.65 | -44.44 |
| 21Q1 (6) | 1.07 | 101.89 | -11.57 | -0.65 | 17.72 | 32.29 | -0.13 | 76.79 | 85.71 | -0.29 | -422.22 | 63.75 | 0.42 | 261.54 | 68.0 | 0.27 | 3.85 | -34.15 | 0 | 0 | 0 | 5.82 | 13.47 | -49.9 | 0.1 | -77.27 | 211.11 | 0.12 | -73.33 | 250.0 | 0.37 | 0.0 | -9.76 | 0.03 | 0.0 | 0.0 | 205.77 | 230.01 | -38.78 |
| 20Q4 (5) | 0.53 | 47.22 | -49.52 | -0.79 | -27.42 | -41.07 | -0.56 | -243.59 | 41.67 | 0.09 | 228.57 | 136.0 | -0.26 | 0.0 | -153.06 | 0.26 | -23.53 | 116.67 | 0 | 0 | 0 | 5.13 | -32.28 | 220.94 | 0.44 | 266.67 | -44.3 | 0.45 | 12.5 | -18.18 | 0.37 | 0.0 | -7.5 | 0.03 | 0.0 | 0.0 | 62.35 | 38.56 | -41.8 |
| 20Q3 (4) | 0.36 | 300.0 | 0.0 | -0.62 | 33.33 | 0.0 | 0.39 | -80.88 | 0.0 | -0.07 | -170.0 | 0.0 | -0.26 | 69.05 | 0.0 | 0.34 | 17.24 | 0.0 | 0 | 0 | 0.0 | 7.57 | -6.26 | 0.0 | 0.12 | 144.44 | 0.0 | 0.4 | 366.67 | 0.0 | 0.37 | -2.63 | 0.0 | 0.03 | 0.0 | 0.0 | 45.00 | 30.0 | 0.0 |
| 20Q2 (3) | 0.09 | -92.56 | 0.0 | -0.93 | 3.12 | 0.0 | 2.04 | 324.18 | 0.0 | 0.1 | 112.5 | 0.0 | -0.84 | -436.0 | 0.0 | 0.29 | -29.27 | 0.0 | 0 | 0 | 0.0 | 8.08 | -30.45 | 0.0 | -0.27 | -200.0 | 0.0 | -0.15 | -87.5 | 0.0 | 0.38 | -7.32 | 0.0 | 0.03 | 0.0 | 0.0 | 34.62 | -89.7 | 0.0 |
| 20Q1 (2) | 1.21 | 15.24 | 0.0 | -0.96 | -71.43 | 0.0 | -0.91 | 5.21 | 0.0 | -0.8 | -220.0 | 0.0 | 0.25 | -48.98 | 0.0 | 0.41 | 241.67 | 0.0 | 0 | 0 | 0.0 | 11.61 | 626.89 | 0.0 | -0.09 | -111.39 | 0.0 | -0.08 | -114.55 | 0.0 | 0.41 | 2.5 | 0.0 | 0.03 | 0.0 | 0.0 | 336.11 | 213.7 | 0.0 |
| 19Q4 (1) | 1.05 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.60 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 107.14 | 0.0 | 0.0 |
