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) | 5.49 | -11.31 | -0.22 | 0 | -4.39 | 0 | 0.15 | -11.76 | 5.27 | -12.31 | 0.22 | 22.22 | 0 | 0 | 0.62 | 48.26 | 3.91 | -27.73 | 4.09 | -29.36 | 1.06 | -7.02 | 0 | 0 | 106.60 | 19.35 |
| 2022 (9) | 6.19 | 55.92 | -0.18 | 0 | -3.25 | 0 | 0.17 | 0 | 6.01 | 243.43 | 0.18 | -91.89 | 0 | 0 | 0.42 | -92.08 | 5.41 | 5.66 | 5.79 | 36.24 | 1.14 | 21.28 | 0 | 0 | 89.32 | 16.77 |
| 2021 (8) | 3.97 | -37.58 | -2.22 | 0 | -2.67 | 0 | -0.08 | 0 | 1.75 | -68.01 | 2.22 | 155.17 | 0 | 0 | 5.30 | 142.87 | 5.12 | -3.76 | 4.25 | 13.64 | 0.94 | 18.99 | 0 | 0 | 76.49 | -45.52 |
| 2020 (7) | 6.36 | -2.9 | -0.89 | 0 | -2.52 | 0 | -0.33 | 0 | 5.47 | -5.53 | 0.87 | 14.47 | 0 | 0 | 2.18 | 9.28 | 5.32 | 27.88 | 3.74 | 4.47 | 0.79 | -9.2 | 0 | 0 | 140.40 | -4.4 |
| 2019 (6) | 6.55 | 217.96 | -0.76 | 0 | -2.35 | 0 | -0.24 | 0 | 5.79 | 304.9 | 0.76 | 22.58 | 0 | 0 | 2.00 | 18.3 | 4.16 | 21.28 | 3.58 | 5.92 | 0.87 | -7.45 | 0.01 | 0 | 146.86 | 207.98 |
| 2018 (5) | 2.06 | -38.14 | -0.63 | 0 | -1.99 | 0 | 0.05 | 25.0 | 1.43 | -54.02 | 0.62 | 181.82 | 0 | 0 | 1.69 | 180.13 | 3.43 | -16.14 | 3.38 | 12.29 | 0.94 | -19.66 | 0 | 0 | 47.69 | -40.14 |
| 2017 (4) | 3.33 | -54.69 | -0.22 | 0 | -1.97 | 0 | 0.04 | -63.64 | 3.11 | -56.81 | 0.22 | 46.67 | 0 | 0 | 0.60 | 27.6 | 4.09 | 37.25 | 3.01 | 10.26 | 1.17 | -14.6 | 0 | 0 | 79.67 | -55.56 |
| 2016 (3) | 7.35 | 137.1 | -0.15 | 0 | -1.64 | 0 | 0.11 | -77.55 | 7.2 | 280.95 | 0.15 | -87.6 | 0 | 0 | 0.47 | -85.99 | 2.98 | 4.56 | 2.73 | 9.64 | 1.37 | -10.46 | 0 | 0 | 179.27 | 132.47 |
| 2015 (2) | 3.1 | -9.09 | -1.21 | 0 | -1.67 | 0 | 0.49 | 0 | 1.89 | -4.55 | 1.21 | -18.79 | 0 | 0 | 3.37 | -25.55 | 2.85 | -7.17 | 2.49 | -1.19 | 1.53 | 20.47 | 0 | 0 | 77.11 | -14.07 |
| 2014 (1) | 3.41 | 57.14 | -1.43 | 0 | 2.9 | 0 | -0.35 | 0 | 1.98 | 2.59 | 1.49 | 547.83 | 0 | 0 | 4.53 | 583.64 | 3.07 | 12.87 | 2.52 | 10.53 | 1.27 | -0.78 | 0.01 | 0.0 | 89.74 | 47.63 |
| 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) | 1.12 | 180.0 | 11300.0 | -0.25 | -2400.0 | -525.0 | -3.08 | -7600.0 | 27.36 | 0.17 | 325.0 | 0 | 0.87 | 123.08 | 1840.0 | 0.23 | 2200.0 | 475.0 | 0 | 0 | 0 | 1.72 | 1786.52 | 262.23 | 1.66 | 36.07 | 76.6 | 1.37 | -0.72 | 24.55 | 0.25 | 4.17 | -3.85 | 0 | 0 | 0 | 69.14 | 180.0 | 9502.47 |
| 24Q2 (19) | 0.4 | -88.02 | -62.62 | -0.01 | 0 | 80.0 | -0.04 | 0.0 | 0.0 | 0.04 | 300.0 | 157.14 | 0.39 | -88.32 | -61.76 | 0.01 | 0 | -80.0 | 0 | 0 | 0 | 0.09 | 0 | -81.61 | 1.22 | 27.08 | -5.43 | 1.38 | 20.0 | -10.39 | 0.24 | -7.69 | -7.69 | 0 | 0 | 0 | 24.69 | -89.58 | -58.46 |
| 24Q1 (18) | 3.34 | 135.21 | 10.6 | 0 | 100.0 | 100.0 | -0.04 | 42.86 | -33.33 | -0.02 | -109.09 | 0 | 3.34 | 151.13 | 11.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.96 | 37.14 | -3.03 | 1.15 | 94.92 | 33.72 | 0.26 | -7.14 | 0.0 | 0 | 0 | 0 | 236.88 | 45.13 | -12.15 |
| 23Q4 (17) | 1.42 | 14300.0 | -15.48 | -0.09 | -125.0 | -28.57 | -0.07 | 98.35 | -133.33 | 0.22 | 0 | -46.34 | 1.33 | 2760.0 | -17.39 | 0.09 | 125.0 | 28.57 | 0 | 0 | 0 | 1.11 | 133.04 | 83.2 | 0.7 | -25.53 | -56.79 | 0.59 | -46.36 | -48.25 | 0.28 | 7.69 | 3.7 | 0 | 0 | 0 | 163.22 | 22297.7 | 36.99 |
| 23Q3 (16) | -0.01 | -100.93 | -101.06 | -0.04 | 20.0 | 0.0 | -4.24 | -10500.0 | -34.6 | 0 | 100.0 | 100.0 | -0.05 | -104.9 | -105.56 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 0.48 | -4.21 | 28.3 | 0.94 | -27.13 | -33.33 | 1.1 | -28.57 | -35.29 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | -0.74 | -101.24 | -101.54 |
| 23Q2 (15) | 1.07 | -64.57 | -58.85 | -0.05 | -66.67 | 0.0 | -0.04 | -33.33 | -33.33 | -0.07 | 0 | -216.67 | 1.02 | -65.89 | -60.0 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0 | 0.50 | 45.48 | 3.77 | 1.29 | 30.3 | -3.73 | 1.54 | 79.07 | -9.41 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | 59.44 | -77.95 | -54.96 |
| 23Q1 (14) | 3.02 | 79.76 | 211.34 | -0.03 | 57.14 | -50.0 | -0.03 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 2.99 | 85.71 | 214.74 | 0.03 | -57.14 | 50.0 | 0 | 0 | 0 | 0.34 | -43.59 | 72.7 | 0.99 | -38.89 | -4.81 | 0.86 | -24.56 | -31.2 | 0.26 | -3.7 | -21.21 | 0 | 0 | 0 | 269.64 | 126.31 | 339.21 |
| 22Q4 (13) | 1.68 | 78.72 | 1300.0 | -0.07 | -75.0 | 68.18 | -0.03 | 99.05 | 0.0 | 0.41 | 257.69 | 272.73 | 1.61 | 78.89 | 547.22 | 0.07 | 75.0 | -68.18 | 0 | 0 | 0 | 0.61 | 63.2 | -74.7 | 1.62 | 14.89 | 55.77 | 1.14 | -32.94 | 32.56 | 0.27 | 0.0 | 8.0 | 0 | 0 | 0 | 119.15 | 149.71 | 1044.68 |
| 22Q3 (12) | 0.94 | -63.85 | -64.39 | -0.04 | 20.0 | 95.65 | -3.15 | -10400.0 | -22.57 | -0.26 | -533.33 | -333.33 | 0.9 | -64.71 | -47.67 | 0.04 | -20.0 | -95.65 | 0 | 0 | 0 | 0.37 | -22.52 | -95.23 | 1.41 | 5.22 | -2.08 | 1.7 | 0.0 | 38.21 | 0.27 | 0.0 | 8.0 | 0 | 0 | 0 | 47.72 | -63.85 | -73.25 |
| 22Q2 (11) | 2.6 | 168.04 | 1140.0 | -0.05 | -150.0 | 92.75 | -0.03 | 0.0 | 0.0 | 0.06 | 220.0 | 400.0 | 2.55 | 168.42 | 371.28 | 0.05 | 150.0 | -92.75 | 0 | 0 | 0 | 0.48 | 142.11 | -92.6 | 1.34 | 28.85 | -11.84 | 1.7 | 36.0 | 38.21 | 0.27 | -18.18 | 17.39 | 0 | 0 | 0 | 131.98 | 114.98 | 870.76 |
| 22Q1 (10) | 0.97 | 792.86 | -43.27 | -0.02 | 90.91 | 94.87 | -0.03 | 0.0 | 0.0 | -0.05 | -145.45 | 54.55 | 0.95 | 363.89 | -28.03 | 0.02 | -90.91 | -94.87 | 0 | 0 | 0 | 0.20 | -91.74 | -94.83 | 1.04 | 0.0 | -7.96 | 1.25 | 45.35 | 34.41 | 0.33 | 32.0 | 50.0 | 0 | 0 | 0 | 61.39 | 586.75 | -58.71 |
| 21Q4 (9) | -0.14 | -105.3 | -105.49 | -0.22 | 76.09 | -37.5 | -0.03 | 98.83 | 0.0 | 0.11 | 283.33 | 140.74 | -0.36 | -120.93 | -115.06 | 0.22 | -76.09 | 46.67 | 0 | 0 | 0 | 2.39 | -69.22 | 75.84 | 1.04 | -27.78 | -31.58 | 0.86 | -30.08 | 3.61 | 0.25 | 0.0 | 25.0 | 0 | 0 | 0 | -12.61 | -107.07 | -105.09 |
| 21Q3 (8) | 2.64 | 1156.0 | 363.16 | -0.92 | -33.33 | -196.77 | -2.57 | -8466.67 | -6.2 | -0.06 | -200.0 | -20.0 | 1.72 | 282.98 | 561.54 | 0.92 | 33.33 | 196.77 | 0 | 0 | 0 | 7.77 | 20.16 | 170.71 | 1.44 | -5.26 | -9.43 | 1.23 | 0.0 | 21.78 | 0.25 | 8.7 | 31.58 | 0 | 0 | 0 | 178.38 | 1141.73 | 275.53 |
| 21Q2 (7) | -0.25 | -114.62 | -122.52 | -0.69 | -76.92 | -86.49 | -0.03 | 0.0 | 0.0 | -0.02 | 81.82 | -118.18 | -0.94 | -171.21 | -227.03 | 0.69 | 76.92 | 86.49 | 0 | 0 | 0 | 6.47 | 69.13 | 77.05 | 1.52 | 34.51 | 10.14 | 1.23 | 32.26 | 20.59 | 0.23 | 4.55 | 15.0 | 0 | 0 | 0 | -17.12 | -111.52 | -118.82 |
| 21Q1 (6) | 1.71 | -32.94 | -19.72 | -0.39 | -143.75 | -875.0 | -0.03 | 0.0 | 0.0 | -0.11 | 59.26 | 8.33 | 1.32 | -44.77 | -36.84 | 0.39 | 160.0 | 875.0 | 0 | 0 | 0 | 3.82 | 181.16 | 658.01 | 1.13 | -25.66 | 36.14 | 0.93 | 12.05 | 4.49 | 0.22 | 10.0 | 4.76 | 0 | 0 | 0 | 148.70 | -39.94 | -23.21 |
| 20Q4 (5) | 2.55 | 347.37 | 33.51 | -0.16 | 48.39 | 0 | -0.03 | 98.76 | 0.0 | -0.27 | -440.0 | -17.39 | 2.39 | 819.23 | 25.13 | 0.15 | -51.61 | 0 | 0 | 0 | 0 | 1.36 | -52.62 | 0 | 1.52 | -4.4 | 61.7 | 0.83 | -17.82 | 45.61 | 0.2 | 5.26 | -4.76 | 0 | 0 | 0 | 247.57 | 421.21 | 1.1 |
| 20Q3 (4) | 0.57 | -48.65 | 0.0 | -0.31 | 16.22 | 0.0 | -2.42 | -7966.67 | 0.0 | -0.05 | -145.45 | 0.0 | 0.26 | -64.86 | 0.0 | 0.31 | -16.22 | 0.0 | 0 | 0 | 0.0 | 2.87 | -21.41 | 0.0 | 1.59 | 15.22 | 0.0 | 1.01 | -0.98 | 0.0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0.0 | 47.50 | -47.79 | 0.0 |
| 20Q2 (3) | 1.11 | -47.89 | 0.0 | -0.37 | -825.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.11 | 191.67 | 0.0 | 0.74 | -64.59 | 0.0 | 0.37 | 825.0 | 0.0 | 0 | 0 | 0.0 | 3.65 | 624.11 | 0.0 | 1.38 | 66.27 | 0.0 | 1.02 | 14.61 | 0.0 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0.0 | 90.98 | -53.01 | 0.0 |
| 20Q1 (2) | 2.13 | 11.52 | 0.0 | -0.04 | 0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.12 | 47.83 | 0.0 | 2.09 | 9.42 | 0.0 | 0.04 | 0 | 0.0 | 0 | 0 | 0.0 | 0.50 | 0 | 0.0 | 0.83 | -11.7 | 0.0 | 0.89 | 56.14 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 193.64 | -20.92 | 0.0 |
| 19Q4 (1) | 1.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 244.87 | 0.0 | 0.0 |
