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) | 4.76 | 14.15 | -3.88 | 0 | -2.4 | 0 | -0.2 | 0 | 0.88 | -77.78 | 0.6 | 17.65 | 0 | 0 | 2.40 | 7.95 | 2.94 | 38.68 | 3.4 | 18.47 | 1.24 | -4.62 | 0.01 | 0.0 | 102.37 | 2.61 |
| 2022 (9) | 4.17 | -6.5 | -0.21 | 0 | -2.97 | 0 | -0.57 | 0 | 3.96 | 59.68 | 0.51 | -43.33 | 0 | 0 | 2.23 | -26.77 | 2.12 | -41.6 | 2.87 | -1.71 | 1.3 | -17.2 | 0.01 | 0.0 | 99.76 | 0.66 |
| 2021 (8) | 4.46 | -17.71 | -1.98 | 0 | -1.81 | 0 | 0.81 | -19.0 | 2.48 | -55.95 | 0.9 | -64.57 | 0 | 0 | 3.04 | -67.4 | 3.63 | 36.47 | 2.92 | 46.73 | 1.57 | -24.52 | 0.01 | -50.0 | 99.11 | -25.21 |
| 2020 (7) | 5.42 | 10.39 | 0.21 | 0 | -0.83 | 0 | 1.0 | 0 | 5.63 | 887.72 | 2.54 | 1853.85 | 0 | 0 | 9.32 | 1584.25 | 2.66 | 121.67 | 1.99 | 111.7 | 2.08 | -20.91 | 0.02 | 0.0 | 132.52 | -3.11 |
| 2019 (6) | 4.91 | -7.01 | -4.34 | 0 | -1.18 | 0 | -0.31 | 0 | 0.57 | -85.16 | 0.13 | -82.19 | 0 | 0 | 0.55 | -80.05 | 1.2 | 11.11 | 0.94 | -31.88 | 2.63 | 2.33 | 0.02 | 0.0 | 136.77 | 2.84 |
| 2018 (5) | 5.28 | -2.04 | -1.44 | 0 | -0.61 | 0 | 0.18 | 260.0 | 3.84 | -5.19 | 0.73 | -67.12 | 0 | 0 | 2.77 | -66.52 | 1.08 | 16.13 | 1.38 | 375.86 | 2.57 | -1.15 | 0.02 | 0.0 | 133.00 | -28.2 |
| 2017 (4) | 5.39 | -3.41 | -1.34 | 0 | -1.04 | 0 | 0.05 | 0 | 4.05 | 28.16 | 2.22 | 25.42 | 0 | 0 | 8.28 | 56.36 | 0.93 | -53.03 | 0.29 | -82.94 | 2.6 | -2.26 | 0.02 | 0.0 | 185.22 | 45.39 |
| 2016 (3) | 5.58 | 44.56 | -2.42 | 0 | -10.96 | 0 | -0.7 | 0 | 3.16 | -23.3 | 1.77 | -5.35 | 0 | 0 | 5.30 | 14.0 | 1.98 | 22.98 | 1.7 | -1.73 | 2.66 | 5.98 | 0.02 | 100.0 | 127.40 | 40.27 |
| 2015 (2) | 3.86 | 33.56 | 0.26 | 0 | -1.7 | 0 | 0.69 | 0 | 4.12 | 0 | 1.87 | -42.64 | 0.01 | 0 | 4.65 | -46.74 | 1.61 | -42.29 | 1.73 | -26.07 | 2.51 | 9.13 | 0.01 | -50.0 | 90.82 | 46.45 |
| 2014 (1) | 2.89 | -64.76 | -4.08 | 0 | -1.82 | 0 | -1.0 | 0 | -1.19 | 0 | 3.26 | -23.11 | 0 | 0 | 8.73 | -22.37 | 2.79 | -46.14 | 2.34 | -46.33 | 2.3 | 39.39 | 0.02 | 0.0 | 62.02 | -54.39 |
| 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) | 0.71 | -63.02 | -18.39 | 1.31 | 84.51 | 14.91 | -2.47 | -4840.0 | -3.78 | 0.28 | 233.33 | 200.0 | 2.02 | -23.19 | 0.5 | 0.19 | 11.76 | 533.33 | 0 | 0 | 0 | 2.60 | 10.39 | 509.11 | 1.19 | -12.5 | 56.58 | 1.02 | -37.42 | -30.14 | 0.19 | -9.52 | -38.71 | 0 | 0 | 0 | 58.68 | -43.77 | 19.38 |
| 24Q2 (19) | 1.92 | 220.0 | 611.11 | 0.71 | 110.41 | 112.41 | -0.05 | -225.0 | 16.67 | -0.21 | 69.12 | 77.17 | 2.63 | 142.28 | 148.26 | 0.17 | -26.09 | 88.89 | 0 | 0 | 0 | 2.35 | -37.54 | 71.91 | 1.36 | 97.1 | 52.81 | 1.63 | 2.52 | 28.35 | 0.21 | -12.5 | -34.38 | 0 | 0 | 0 | 104.35 | 218.26 | 514.49 |
| 24Q1 (18) | 0.6 | -68.59 | -64.71 | -6.82 | -239.18 | -62.77 | 0.04 | -50.0 | 180.0 | -0.68 | -188.31 | -395.65 | -6.22 | -191.34 | -149.8 | 0.23 | -41.03 | 155.56 | 0 | 0 | 0 | 3.76 | -33.01 | 85.29 | 0.69 | -42.98 | 762.5 | 1.59 | 174.14 | 1666.67 | 0.24 | -20.0 | -22.58 | 0 | -100.0 | 0 | 32.79 | -84.72 | -92.29 |
| 23Q4 (17) | 1.91 | 119.54 | -18.03 | 4.9 | 329.82 | 24400.0 | 0.08 | 103.36 | 260.0 | 0.77 | 375.0 | 10.0 | 6.81 | 238.81 | 189.79 | 0.39 | 1200.0 | 550.0 | 0 | 0 | 0 | 5.62 | 1218.73 | 361.74 | 1.21 | 59.21 | 476.19 | 0.58 | -60.27 | 0 | 0.3 | -3.23 | -3.23 | 0.01 | 0 | 0 | 214.61 | 336.61 | -71.45 |
| 23Q3 (16) | 0.87 | 222.22 | 210.71 | 1.14 | 119.93 | 0 | -2.38 | -3866.67 | 12.18 | -0.28 | 69.57 | 54.84 | 2.01 | 136.88 | 617.86 | 0.03 | -66.67 | -83.33 | 0 | 0 | 0 | 0.43 | -68.84 | -90.29 | 0.76 | -14.61 | 2000.0 | 1.46 | 14.96 | 82.5 | 0.31 | -3.12 | -3.12 | 0 | 0 | 0 | 49.15 | 189.45 | 96.61 |
| 23Q2 (15) | 0.27 | -84.12 | 200.0 | -5.72 | -36.52 | -5100.0 | -0.06 | -20.0 | 80.65 | -0.92 | -500.0 | -475.0 | -5.45 | -118.88 | -27150.0 | 0.09 | 0.0 | -30.77 | 0 | 0 | 0 | 1.37 | -32.67 | -26.67 | 0.89 | 1012.5 | -21.93 | 1.27 | 1311.11 | 6.72 | 0.32 | 3.23 | -3.03 | 0 | 0 | 0 | 16.98 | -96.0 | 186.79 |
| 23Q1 (14) | 1.7 | -27.04 | 15.65 | -4.19 | -21050.0 | -3123.08 | -0.05 | 0.0 | -145.45 | 0.23 | -67.14 | 146.94 | -2.49 | -205.96 | -285.82 | 0.09 | 50.0 | -35.71 | 0 | 0 | 0 | 2.03 | 66.93 | 0.42 | 0.08 | -61.9 | -90.24 | 0.09 | 0 | -89.77 | 0.31 | 0.0 | -8.82 | 0 | 0 | 0 | 425.00 | -43.45 | 252.72 |
| 22Q4 (13) | 2.33 | 732.14 | 47.47 | 0.02 | 0 | -98.99 | -0.05 | 98.15 | -225.0 | 0.7 | 212.9 | -6.67 | 2.35 | 739.29 | -34.17 | 0.06 | -66.67 | -71.43 | 0 | 0 | 0 | 1.22 | -72.28 | -56.42 | 0.21 | 625.0 | -73.42 | 0 | -100.0 | -100.0 | 0.31 | -3.12 | -6.06 | 0 | 0 | 0 | 751.61 | 2906.45 | 389.98 |
| 22Q3 (12) | 0.28 | 211.11 | -61.11 | 0 | 100.0 | 100.0 | -2.71 | -774.19 | -51.4 | -0.62 | -287.5 | -148.0 | 0.28 | 1500.0 | 112.79 | 0.18 | 38.46 | 263.64 | 0 | 0 | 0 | 4.39 | 135.38 | 408.12 | -0.04 | -103.51 | -104.12 | 0.8 | -32.77 | -1.23 | 0.32 | -3.03 | -15.79 | 0 | 0 | 0 | 25.00 | 322.22 | -58.68 |
| 22Q2 (11) | 0.09 | -93.88 | -94.0 | -0.11 | 15.38 | -108.8 | -0.31 | -381.82 | -1450.0 | -0.16 | 67.35 | -134.04 | -0.02 | -101.49 | -100.73 | 0.13 | -7.14 | -82.43 | 0 | 0 | 0 | 1.87 | -7.81 | -81.22 | 1.14 | 39.02 | 16.33 | 1.19 | 35.23 | 65.28 | 0.33 | -2.94 | -23.26 | 0 | 0 | 0 | 5.92 | -95.09 | -95.46 |
| 22Q1 (10) | 1.47 | -6.96 | 122.73 | -0.13 | -106.53 | 94.37 | 0.11 | 175.0 | 375.0 | -0.49 | -165.33 | -206.25 | 1.34 | -62.46 | 181.21 | 0.14 | -33.33 | 133.33 | 0 | 0 | 0 | 2.02 | -27.55 | 133.67 | 0.82 | 3.8 | -7.87 | 0.88 | 25.71 | 27.54 | 0.34 | 3.03 | -22.73 | 0 | 0 | -100.0 | 120.49 | -21.45 | 108.12 |
| 21Q4 (9) | 1.58 | 119.44 | -15.96 | 1.99 | 168.38 | 13.07 | 0.04 | 102.23 | 200.0 | 0.75 | 400.0 | 29.31 | 3.57 | 263.01 | -1.92 | 0.21 | 290.91 | -30.0 | 0 | 0 | 0 | 2.79 | 295.99 | -26.74 | 0.79 | -18.56 | -34.71 | 0.7 | -13.58 | -9.09 | 0.33 | -13.16 | -25.0 | 0 | 0 | -100.0 | 153.40 | 153.53 | -0.45 |
| 21Q3 (8) | 0.72 | -52.0 | -71.65 | -2.91 | -332.8 | -396.94 | -1.79 | -8850.0 | -152.11 | -0.25 | -153.19 | -169.44 | -2.19 | -179.64 | -162.22 | -0.11 | -114.86 | -157.89 | 0 | 0 | 0 | -1.42 | -114.34 | -159.54 | 0.97 | -1.02 | 34.72 | 0.81 | 12.5 | 44.64 | 0.38 | -11.63 | -25.49 | 0 | 0 | -100.0 | 60.50 | -53.61 | -74.27 |
| 21Q2 (7) | 1.5 | 127.27 | 158.62 | 1.25 | 154.11 | 230.21 | -0.02 | 50.0 | 66.67 | 0.47 | 393.75 | 422.22 | 2.75 | 266.67 | 823.68 | 0.74 | 1133.33 | 85.0 | 0 | 0 | 0 | 9.93 | 1047.25 | 63.64 | 0.98 | 10.11 | 78.18 | 0.72 | 4.35 | 63.64 | 0.43 | -2.27 | -23.21 | 0 | -100.0 | -100.0 | 130.43 | 125.3 | 127.14 |
| 21Q1 (6) | 0.66 | -64.89 | 53.49 | -2.31 | -231.25 | -47.13 | -0.04 | 0.0 | -100.0 | -0.16 | -127.59 | -300.0 | -1.65 | -145.33 | -44.74 | 0.06 | -80.0 | -96.36 | 0 | 0 | 0 | 0.87 | -77.29 | -97.45 | 0.89 | -26.45 | 423.53 | 0.69 | -10.39 | 213.64 | 0.44 | 0.0 | -22.81 | 0.01 | 0.0 | 0.0 | 57.89 | -62.43 | 7.71 |
| 20Q4 (5) | 1.88 | -25.98 | 60.68 | 1.76 | 79.59 | 201.15 | -0.04 | 94.37 | 20.0 | 0.58 | 61.11 | 352.17 | 3.64 | 3.41 | 738.6 | 0.3 | 57.89 | 850.0 | 0 | 0 | 0 | 3.81 | 59.3 | 649.87 | 1.21 | 68.06 | 245.71 | 0.77 | 37.5 | 3950.0 | 0.44 | -13.73 | -25.42 | 0.01 | 0.0 | 0.0 | 154.10 | -34.48 | -23.61 |
| 20Q3 (4) | 2.54 | 337.93 | 0.0 | 0.98 | 202.08 | 0.0 | -0.71 | -1083.33 | 0.0 | 0.36 | 300.0 | 0.0 | 3.52 | 1026.32 | 0.0 | 0.19 | -52.5 | 0.0 | 0 | 0 | 0.0 | 2.39 | -60.58 | 0.0 | 0.72 | 30.91 | 0.0 | 0.56 | 27.27 | 0.0 | 0.51 | -8.93 | 0.0 | 0.01 | 0.0 | 0.0 | 235.19 | 309.55 | 0.0 |
| 20Q2 (3) | 0.58 | 34.88 | 0.0 | -0.96 | 38.85 | 0.0 | -0.06 | -200.0 | 0.0 | 0.09 | 325.0 | 0.0 | -0.38 | 66.67 | 0.0 | 0.4 | -75.76 | 0.0 | 0 | 0 | 0.0 | 6.07 | -82.12 | 0.0 | 0.55 | 223.53 | 0.0 | 0.44 | 100.0 | 0.0 | 0.56 | -1.75 | 0.0 | 0.01 | 0.0 | 0.0 | 57.43 | 6.84 | 0.0 |
| 20Q1 (2) | 0.43 | -63.25 | 0.0 | -1.57 | 9.77 | 0.0 | -0.02 | 60.0 | 0.0 | -0.04 | 82.61 | 0.0 | -1.14 | -100.0 | 0.0 | 1.65 | 4225.0 | 0.0 | 0 | 0 | 0.0 | 33.95 | 4997.38 | 0.0 | 0.17 | -51.43 | 0.0 | 0.22 | 1200.0 | 0.0 | 0.57 | -3.39 | 0.0 | 0.01 | 0.0 | 0.0 | 53.75 | -73.35 | 0.0 |
| 19Q4 (1) | 1.17 | 0.0 | 0.0 | -1.74 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 201.72 | 0.0 | 0.0 |
