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) | 2.91 | -81.18 | -3.15 | 0 | -0.17 | 0 | -0.06 | 0 | -0.24 | 0 | 3.1 | 110.88 | 0 | 0 | 4.09 | 151.17 | 5.74 | -38.41 | 2.57 | -52.5 | 3.07 | 1.99 | 0.02 | 0.0 | 51.41 | -71.93 |
| 2022 (9) | 15.46 | 783.43 | -1.46 | 0 | -9.98 | 0 | -0.01 | 0 | 14.0 | 0 | 1.47 | -58.94 | 0 | 0 | 1.63 | -60.72 | 9.32 | -9.51 | 5.41 | -7.99 | 3.01 | 7.5 | 0.02 | 100.0 | 183.18 | 809.6 |
| 2021 (8) | 1.75 | -75.9 | -3.78 | 0 | 3.92 | 0 | -0.01 | 0 | -2.03 | 0 | 3.58 | 42.06 | -0.4 | 0 | 4.14 | -5.21 | 10.3 | 138.43 | 5.88 | 180.0 | 2.8 | 6.46 | 0.01 | 0.0 | 20.14 | -86.85 |
| 2020 (7) | 7.26 | -0.41 | -3.09 | 0 | -3.66 | 0 | -0.02 | 0 | 4.17 | 23.74 | 2.52 | -31.89 | -0.54 | 0 | 4.37 | -26.28 | 4.32 | 19.01 | 2.1 | 27.27 | 2.63 | 1.15 | 0.01 | 0.0 | 153.16 | -10.5 |
| 2019 (6) | 7.29 | 148.81 | -3.92 | 0 | -1.28 | 0 | -0.02 | 0 | 3.37 | 0 | 3.7 | -49.11 | -0.22 | 0 | 5.93 | -37.42 | 3.63 | -41.64 | 1.65 | -43.69 | 2.6 | 15.04 | 0.01 | 0.0 | 171.13 | 203.71 |
| 2018 (5) | 2.93 | 49.49 | -7.49 | 0 | 5.24 | 59.27 | 0.02 | 100.0 | -4.56 | 0 | 7.27 | 22.6 | -0.26 | 0 | 9.47 | 9.46 | 6.22 | 5.42 | 2.93 | -1.35 | 2.26 | 10.78 | 0.01 | 0.0 | 56.35 | 44.32 |
| 2017 (4) | 1.96 | 0 | -5.96 | 0 | 3.29 | -39.3 | 0.01 | 0.0 | -4.0 | 0 | 5.93 | 17.89 | 0 | 0 | 8.65 | 2.6 | 5.9 | -4.99 | 2.97 | -3.26 | 2.04 | 9.68 | 0.01 | 0 | 39.04 | 0 |
| 2016 (3) | -0.05 | 0 | -5.03 | 0 | 5.42 | 0 | 0.01 | 0 | -5.08 | 0 | 5.03 | 34.85 | 0 | 0 | 8.44 | 18.05 | 6.21 | 64.29 | 3.07 | 51.98 | 1.86 | 14.11 | 0 | 0 | -1.01 | 0 |
| 2015 (2) | 5.76 | 12.72 | -3.72 | 0 | -2.74 | 0 | -0.01 | 0 | 2.04 | 1940.0 | 3.73 | -25.25 | 0 | 0 | 7.15 | -19.45 | 3.78 | -14.48 | 2.02 | -7.34 | 1.63 | 27.34 | 0 | 0 | 157.81 | 6.85 |
| 2014 (1) | 5.11 | 158.08 | -5.01 | 0 | 0.48 | -75.76 | 0.03 | 50.0 | 0.1 | 0 | 4.99 | 47.2 | 0 | 0 | 8.87 | 30.21 | 4.42 | 34.35 | 2.18 | 35.4 | 1.28 | 0.79 | 0 | 0 | 147.69 | 114.82 |
| 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) | 2.21 | 0.91 | 250.34 | -2.0 | 51.81 | -257.14 | -1.81 | 8.12 | -39.23 | -0.01 | 85.71 | 50.0 | 0.21 | 110.71 | 110.34 | 1.55 | 6.16 | 187.04 | 0 | 0 | 0 | 7.75 | 4.2 | 204.56 | 1.49 | 50.51 | -28.02 | 0.67 | 28.85 | -36.79 | 0.81 | 0.0 | 6.58 | 0.01 | 0.0 | 0.0 | 148.32 | -9.25 | 284.65 |
| 24Q2 (19) | 2.19 | 9.5 | 1095.45 | -4.15 | -382.56 | -591.67 | -1.97 | -592.5 | -248.12 | -0.07 | -187.5 | 41.67 | -1.96 | -271.93 | -139.02 | 1.46 | 69.77 | 151.72 | 0 | 0 | 0 | 7.44 | 58.09 | 121.45 | 0.99 | -10.0 | -25.0 | 0.52 | -14.75 | -3.7 | 0.81 | 2.53 | 8.0 | 0.01 | 0.0 | 0 | 163.43 | 15.22 | 1058.31 |
| 24Q1 (18) | 2.0 | -0.5 | -23.08 | -0.86 | 48.19 | -152.94 | 0.4 | 400.0 | 242.86 | 0.08 | 366.67 | -27.27 | 1.14 | 225.71 | -49.56 | 0.86 | -47.24 | 145.71 | 0 | 0 | 0 | 4.71 | -40.02 | 123.39 | 1.1 | -20.29 | 14.58 | 0.61 | 35.56 | 15.09 | 0.79 | 1.28 | 1.28 | 0.01 | 0.0 | 0 | 141.84 | -12.49 | -28.53 |
| 23Q4 (17) | 2.01 | 236.73 | -64.74 | -1.66 | -196.43 | -172.13 | 0.08 | 106.15 | 101.9 | -0.03 | -50.0 | -400.0 | 0.35 | 117.24 | -93.12 | 1.63 | 201.85 | 167.21 | 0 | 0 | 0 | 7.85 | 208.25 | 172.62 | 1.38 | -33.33 | -28.12 | 0.45 | -57.55 | -53.12 | 0.78 | 2.63 | 1.3 | 0.01 | 0.0 | 0 | 162.10 | 301.79 | -50.8 |
| 23Q3 (16) | -1.47 | -568.18 | -127.17 | -0.56 | 6.67 | -93.1 | -1.3 | -197.74 | 69.19 | -0.02 | 83.33 | 0 | -2.03 | -147.56 | -139.65 | 0.54 | -6.9 | 80.0 | 0 | 0 | 0 | 2.55 | -24.24 | 98.67 | 2.07 | 56.82 | -11.16 | 1.06 | 96.3 | -23.74 | 0.76 | 1.33 | -1.3 | 0.01 | 0 | 0 | -80.33 | -371.01 | -132.07 |
| 23Q2 (15) | -0.22 | -108.46 | -118.03 | -0.6 | -76.47 | -140.0 | 1.33 | 575.0 | 87.32 | -0.12 | -209.09 | 0.0 | -0.82 | -136.28 | -184.54 | 0.58 | 65.71 | 123.08 | 0 | 0 | 0 | 3.36 | 59.47 | 190.03 | 1.32 | 37.5 | -44.77 | 0.54 | 1.89 | -59.4 | 0.75 | -3.85 | -1.32 | 0 | 0 | 0 | -17.05 | -108.59 | -129.22 |
| 23Q1 (14) | 2.6 | -54.39 | -16.93 | -0.34 | 44.26 | -9.68 | -0.28 | 93.33 | 87.67 | 0.11 | 1000.0 | 10.0 | 2.26 | -55.6 | -19.86 | 0.35 | -42.62 | 12.9 | 0 | 0 | 0 | 2.11 | -26.8 | 58.38 | 0.96 | -50.0 | -64.18 | 0.53 | -44.79 | -69.54 | 0.78 | 1.3 | 9.86 | 0 | 0 | 0 | 198.47 | -39.76 | 55.35 |
| 22Q4 (13) | 5.7 | 5.36 | 2180.0 | -0.61 | -110.34 | 43.52 | -4.2 | 0.47 | -1372.73 | 0.01 | 0 | -66.67 | 5.09 | -0.59 | 713.25 | 0.61 | 103.33 | -44.55 | 0 | 0 | 0 | 2.88 | 124.64 | -38.11 | 1.92 | -17.6 | -22.89 | 0.96 | -30.94 | -34.25 | 0.77 | 0.0 | 8.45 | 0 | 0 | 0 | 329.48 | 31.55 | 2759.88 |
| 22Q3 (12) | 5.41 | 343.44 | 602.6 | -0.29 | -16.0 | 68.48 | -4.22 | -694.37 | -615.25 | 0 | 100.0 | -100.0 | 5.12 | 427.84 | 3513.33 | 0.3 | 15.38 | -67.39 | 0 | 0 | 0 | 1.28 | 10.6 | -69.15 | 2.33 | -2.51 | -18.25 | 1.39 | 4.51 | -12.03 | 0.77 | 1.32 | 10.0 | 0 | 0 | 0 | 250.46 | 329.07 | 641.63 |
| 22Q2 (11) | 1.22 | -61.02 | -32.22 | -0.25 | 19.35 | 69.51 | 0.71 | 131.28 | -73.0 | -0.12 | -220.0 | 20.0 | 0.97 | -65.6 | -1.02 | 0.26 | -16.13 | -73.74 | 0 | 0 | 0 | 1.16 | -12.91 | -74.29 | 2.39 | -10.82 | -17.01 | 1.33 | -23.56 | -24.43 | 0.76 | 7.04 | 7.04 | 0 | 0 | 0 | 58.37 | -54.31 | -19.9 |
| 22Q1 (10) | 3.13 | 1152.0 | 392.52 | -0.31 | 71.3 | 67.71 | -2.27 | -787.88 | -247.4 | 0.1 | 233.33 | 11.11 | 2.82 | 439.76 | 238.92 | 0.31 | -71.82 | -45.61 | 0 | 0 | 100.0 | 1.33 | -71.39 | -56.47 | 2.68 | 7.63 | 28.85 | 1.74 | 19.18 | 61.11 | 0.71 | 0.0 | 4.41 | 0 | 0 | 0 | 127.76 | 1008.91 | 310.14 |
| 21Q4 (9) | 0.25 | -67.53 | -51.92 | -1.08 | -17.39 | 0.0 | 0.33 | 155.93 | 117.65 | 0.03 | 200.0 | 0 | -0.83 | -453.33 | -48.21 | 1.1 | 19.57 | 111.54 | 0 | 0 | 100.0 | 4.65 | 11.98 | 53.31 | 2.49 | -12.63 | 42.29 | 1.46 | -7.59 | 78.05 | 0.71 | 1.43 | 7.58 | 0 | 0 | 0 | 11.52 | -65.89 | -67.21 |
| 21Q3 (8) | 0.77 | -57.22 | 196.15 | -0.92 | -12.2 | -557.14 | -0.59 | -122.43 | -521.43 | 0.01 | 106.67 | 150.0 | -0.15 | -115.31 | -225.0 | 0.92 | -7.07 | 155.56 | 0 | 0 | 0 | 4.15 | -7.83 | 80.56 | 2.85 | -1.04 | 103.57 | 1.58 | -10.23 | 97.5 | 0.7 | -1.41 | 7.69 | 0 | 0 | 0 | 33.77 | -53.66 | 88.34 |
| 21Q2 (7) | 1.8 | 268.22 | -43.93 | -0.82 | 14.58 | 9.89 | 2.63 | 70.78 | 215.86 | -0.15 | -266.67 | 0 | 0.98 | 148.28 | -57.39 | 0.99 | 73.68 | 6.45 | 0 | 100.0 | 0 | 4.51 | 47.44 | -40.31 | 2.88 | 38.46 | 317.39 | 1.76 | 62.96 | 633.33 | 0.71 | 4.41 | 9.23 | 0 | 0 | 0 | 72.87 | 219.87 | -79.79 |
| 21Q1 (6) | -1.07 | -305.77 | -132.72 | -0.96 | 11.11 | -1.05 | 1.54 | 182.35 | 352.94 | 0.09 | 0 | 1000.0 | -2.03 | -262.5 | -187.5 | 0.57 | 9.62 | -19.72 | -0.4 | 25.93 | 0 | 3.06 | 0.74 | -46.02 | 2.08 | 18.86 | 333.33 | 1.08 | 31.71 | 350.0 | 0.68 | 3.03 | 1.49 | 0 | 0 | 0 | -60.80 | -273.03 | -116.92 |
| 20Q4 (5) | 0.52 | 100.0 | 116.67 | -1.08 | -671.43 | -390.91 | -1.87 | -1435.71 | -268.47 | 0 | 100.0 | 0 | -0.56 | -566.67 | -2900.0 | 0.52 | 44.44 | -35.8 | -0.54 | 0 | 0 | 3.03 | 31.89 | -35.05 | 1.75 | 25.0 | 37.8 | 0.82 | 2.5 | 43.86 | 0.66 | 1.54 | -2.94 | 0 | 0 | 0 | 35.14 | 95.95 | 83.0 |
| 20Q3 (4) | 0.26 | -91.9 | 0.0 | -0.14 | 84.62 | 0.0 | 0.14 | 106.17 | 0.0 | -0.02 | 0 | 0.0 | 0.12 | -94.78 | 0.0 | 0.36 | -61.29 | 0.0 | 0 | 0 | 0.0 | 2.30 | -69.53 | 0.0 | 1.4 | 102.9 | 0.0 | 0.8 | 233.33 | 0.0 | 0.65 | 0.0 | 0.0 | 0 | 0 | 0.0 | 17.93 | -95.03 | 0.0 |
| 20Q2 (3) | 3.21 | -1.83 | 0.0 | -0.91 | 4.21 | 0.0 | -2.27 | -767.65 | 0.0 | 0 | 100.0 | 0.0 | 2.3 | -0.86 | 0.0 | 0.93 | 30.99 | 0.0 | 0 | 0 | 0.0 | 7.55 | 33.32 | 0.0 | 0.69 | 43.75 | 0.0 | 0.24 | 0.0 | 0.0 | 0.65 | -2.99 | 0.0 | 0 | 0 | 0.0 | 360.67 | 0.37 | 0.0 |
| 20Q1 (2) | 3.27 | 1262.5 | 0.0 | -0.95 | -331.82 | 0.0 | 0.34 | -69.37 | 0.0 | -0.01 | 0 | 0.0 | 2.32 | 11500.0 | 0.0 | 0.71 | -12.35 | 0.0 | 0 | 0 | 0.0 | 5.66 | 21.21 | 0.0 | 0.48 | -62.2 | 0.0 | 0.24 | -57.89 | 0.0 | 0.67 | -1.47 | 0.0 | 0 | 0 | 0.0 | 359.34 | 1771.57 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.67 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.20 | 0.0 | 0.0 |
