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) | 7.25 | -0.96 | -3.29 | 0 | -3.65 | 0 | 0.75 | 0 | 3.96 | 1.54 | 2.18 | -4.8 | 0 | 0 | 5.11 | -13.18 | 6.11 | 39.5 | 5.23 | 22.77 | 2.57 | 17.89 | 0.03 | 0.0 | 92.59 | -18.16 |
| 2022 (9) | 7.32 | -6.99 | -3.42 | 0 | -3.94 | 0 | -0.32 | 0 | 3.9 | -2.01 | 2.29 | -42.46 | 0 | 0 | 5.89 | -33.23 | 4.38 | -42.97 | 4.26 | -37.35 | 2.18 | 2.35 | 0.03 | 0.0 | 113.14 | 28.81 |
| 2021 (8) | 7.87 | -22.08 | -3.89 | 0 | -4.67 | 0 | 0.12 | 0 | 3.98 | 9.64 | 3.98 | 80.09 | 0 | 0 | 8.82 | 71.43 | 7.68 | 4.77 | 6.8 | 7.77 | 2.13 | -2.74 | 0.03 | 0.0 | 87.83 | -25.82 |
| 2020 (7) | 10.1 | 21.1 | -6.47 | 0 | -4.12 | 0 | -0.07 | 0 | 3.63 | -25.0 | 2.21 | -10.89 | 0 | 0 | 5.14 | -6.01 | 7.33 | -2.53 | 6.31 | -2.92 | 2.19 | 9.5 | 0.03 | 50.0 | 118.41 | 20.96 |
| 2019 (6) | 8.34 | 9.02 | -3.5 | 0 | -5.02 | 0 | 0.47 | 4.44 | 4.84 | -12.95 | 2.48 | 30.53 | 0 | 0 | 5.47 | 27.13 | 7.52 | 1.21 | 6.5 | -0.91 | 2.0 | 13.64 | 0.02 | 0.0 | 97.89 | 6.72 |
| 2018 (5) | 7.65 | 23.99 | -2.09 | 0 | -4.03 | 0 | 0.45 | -16.67 | 5.56 | 116.34 | 1.9 | -43.95 | 0.01 | 0.0 | 4.31 | -50.25 | 7.43 | 37.34 | 6.56 | 38.69 | 1.76 | 15.03 | 0.02 | 0.0 | 91.73 | -6.64 |
| 2017 (4) | 6.17 | 57.0 | -3.6 | 0 | -2.82 | 0 | 0.54 | 980.0 | 2.57 | -30.73 | 3.39 | 235.64 | 0.01 | 0 | 8.65 | 210.19 | 5.41 | 36.62 | 4.73 | 33.99 | 1.53 | -3.77 | 0.02 | 100.0 | 98.25 | 28.25 |
| 2016 (3) | 3.93 | -9.86 | -0.22 | 0 | -3.39 | 0 | 0.05 | -58.33 | 3.71 | 37.92 | 1.01 | -46.84 | -0.01 | 0 | 2.79 | -50.4 | 3.96 | 30.26 | 3.53 | 32.21 | 1.59 | 18.66 | 0.01 | 0.0 | 76.61 | -29.37 |
| 2015 (2) | 4.36 | 16.27 | -1.67 | 0 | -2.85 | 0 | 0.12 | 0 | 2.69 | 0 | 1.9 | -58.79 | 0.01 | 0 | 5.62 | -59.36 | 3.04 | -10.85 | 2.67 | -12.17 | 1.34 | 8.94 | 0.01 | 0.0 | 108.46 | 23.79 |
| 2014 (1) | 3.75 | -45.73 | -4.69 | 0 | -0.3 | 0 | -0.13 | 0 | -0.94 | 0 | 4.61 | 238.97 | 0 | 0 | 13.84 | 267.57 | 3.41 | -29.98 | 3.04 | -26.03 | 1.23 | 8.85 | 0.01 | -50.0 | 87.62 | -33.3 |
| 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) | 2.26 | 130.61 | -46.7 | 0.29 | 139.73 | -70.71 | -3.05 | -1073.08 | 22.78 | 0.76 | 1050.0 | 10.14 | 2.55 | 920.0 | -51.24 | 0.33 | -56.0 | -31.25 | 0 | 0 | 0 | 3.08 | -57.85 | -24.78 | 1.7 | 13.33 | -9.09 | 1.33 | -7.64 | -19.88 | 0.66 | -1.49 | 3.12 | 0.01 | 0.0 | 0.0 | 113.00 | 144.45 | -38.44 |
| 24Q2 (19) | 0.98 | -52.43 | 164.9 | -0.73 | 66.97 | -262.22 | -0.26 | 0.0 | -134.21 | -0.08 | 88.06 | -122.86 | 0.25 | 266.67 | 123.58 | 0.75 | 108.33 | 50.0 | 0 | 0 | 0 | 7.30 | 92.32 | 64.88 | 1.5 | 25.0 | -12.79 | 1.44 | 26.32 | -4.0 | 0.67 | 0.0 | 4.69 | 0.01 | 0.0 | 0.0 | 46.23 | -59.16 | 165.82 |
| 24Q1 (18) | 2.06 | -36.42 | 59.69 | -2.21 | 30.94 | -43.51 | -0.26 | 0.0 | -36.84 | -0.67 | -228.85 | 30.21 | -0.15 | -475.0 | 40.0 | 0.36 | -25.0 | -50.0 | 0 | 0 | 0 | 3.79 | -21.13 | -49.32 | 1.2 | -12.41 | 4.35 | 1.14 | 4.59 | 16.33 | 0.67 | 1.52 | 6.35 | 0.01 | 0.0 | 0.0 | 113.19 | -38.52 | 42.14 |
| 23Q4 (17) | 3.24 | -23.58 | 197.25 | -3.2 | -423.23 | -326.67 | -0.26 | 93.42 | -36.84 | 0.52 | -24.64 | 23.81 | 0.04 | -99.24 | -88.24 | 0.48 | 0.0 | -14.29 | 0 | 0 | 0 | 4.81 | 17.64 | -21.24 | 1.37 | -26.74 | 31.73 | 1.09 | -34.34 | 25.29 | 0.66 | 3.12 | 17.86 | 0.01 | 0.0 | 0.0 | 184.09 | 0.29 | 143.2 |
| 23Q3 (16) | 4.24 | 380.79 | 14.59 | 0.99 | 120.0 | 310.64 | -3.95 | -619.74 | -6.47 | 0.69 | 97.14 | 283.33 | 5.23 | 593.4 | 61.92 | 0.48 | -4.0 | -20.0 | 0 | 0 | 0 | 4.09 | -7.6 | -50.39 | 1.87 | 8.72 | 1000.0 | 1.66 | 10.67 | 374.29 | 0.64 | 0.0 | 16.36 | 0.01 | 0.0 | 0.0 | 183.55 | 361.35 | -54.86 |
| 23Q2 (15) | -1.51 | -217.05 | -241.12 | 0.45 | 129.22 | 60.71 | 0.76 | 500.0 | 3900.0 | 0.35 | 136.46 | 240.0 | -1.06 | -324.0 | -178.52 | 0.5 | -30.56 | 16.28 | 0 | 0 | 0 | 4.42 | -40.88 | 7.84 | 1.72 | 49.57 | 13.91 | 1.5 | 53.06 | 7.14 | 0.64 | 1.59 | 18.52 | 0.01 | 0.0 | 0.0 | -70.23 | -188.2 | -227.99 |
| 23Q1 (14) | 1.29 | 18.35 | -11.64 | -1.54 | -105.33 | 38.15 | -0.19 | 0.0 | -850.0 | -0.96 | -328.57 | -43.28 | -0.25 | -173.53 | 75.73 | 0.72 | 28.57 | 2.86 | 0 | 0 | 0 | 7.48 | 22.56 | 27.88 | 1.15 | 10.58 | -31.14 | 0.98 | 12.64 | -39.88 | 0.63 | 12.5 | 18.87 | 0.01 | 0.0 | 0.0 | 79.63 | 5.2 | 18.35 |
| 22Q4 (13) | 1.09 | -70.54 | -61.07 | -0.75 | -59.57 | 58.79 | -0.19 | 94.88 | 76.83 | 0.42 | 133.33 | 0.0 | 0.34 | -89.47 | -65.31 | 0.56 | -6.67 | -30.86 | 0 | 0 | 0 | 6.11 | -25.9 | -11.94 | 1.04 | 511.76 | -44.39 | 0.87 | 148.57 | -48.21 | 0.56 | 1.82 | 7.69 | 0.01 | 0.0 | 0.0 | 75.69 | -81.38 | -40.26 |
| 22Q3 (12) | 3.7 | 245.79 | 100.0 | -0.47 | -267.86 | -141.59 | -3.71 | -18450.0 | 2.62 | 0.18 | 172.0 | -60.87 | 3.23 | 139.26 | 8.39 | 0.6 | 39.53 | -67.21 | 0 | 0 | 0 | 8.24 | 100.87 | -46.86 | 0.17 | -88.74 | -91.83 | 0.35 | -75.0 | -81.58 | 0.55 | 1.85 | 7.84 | 0.01 | 0.0 | 0.0 | 406.59 | 640.99 | 431.87 |
| 22Q2 (11) | 1.07 | -26.71 | -27.7 | 0.28 | 111.24 | 212.0 | -0.02 | 0.0 | 0.0 | -0.25 | 62.69 | -108.33 | 1.35 | 231.07 | 9.76 | 0.43 | -38.57 | -46.25 | 0 | 0 | 0 | 4.10 | -29.9 | -44.04 | 1.51 | -9.58 | -19.25 | 1.4 | -14.11 | -13.04 | 0.54 | 1.89 | -3.57 | 0.01 | 0.0 | 0.0 | 54.87 | -18.44 | -19.18 |
| 22Q1 (10) | 1.46 | -47.86 | -16.09 | -2.49 | -36.81 | 15.31 | -0.02 | 97.56 | 0.0 | -0.67 | -259.52 | -4.69 | -1.03 | -205.1 | 14.17 | 0.7 | -13.58 | 29.63 | 0 | 0 | 0 | 5.85 | -15.6 | 16.51 | 1.67 | -10.7 | -9.73 | 1.63 | -2.98 | 0.62 | 0.53 | 1.92 | -3.64 | 0.01 | 0.0 | 0.0 | 67.28 | -46.9 | -15.71 |
| 21Q4 (9) | 2.8 | 51.35 | -3.45 | -1.82 | -261.06 | 33.09 | -0.82 | 78.48 | -57.69 | 0.42 | -8.7 | -2.33 | 0.98 | -67.11 | 444.44 | 0.81 | -55.74 | 58.82 | 0 | 0 | 0 | 6.93 | -55.28 | 40.47 | 1.87 | -10.1 | 6.25 | 1.68 | -11.58 | 13.51 | 0.52 | 1.96 | -5.45 | 0.01 | 0.0 | 0.0 | 126.70 | 65.73 | -10.88 |
| 21Q3 (8) | 1.85 | 25.0 | -56.06 | 1.13 | 552.0 | 256.94 | -3.81 | -18950.0 | 37.13 | 0.46 | 483.33 | 27.78 | 2.98 | 142.28 | -14.61 | 1.83 | 128.75 | 165.22 | 0 | 0 | 0 | 15.51 | 111.5 | 143.19 | 2.08 | 11.23 | 14.92 | 1.9 | 18.01 | 21.02 | 0.51 | -8.93 | -7.27 | 0.01 | 0.0 | 0.0 | 76.45 | 12.6 | -61.32 |
| 21Q2 (7) | 1.48 | -14.94 | 311.11 | -0.25 | 91.5 | -171.43 | -0.02 | 0.0 | -100.67 | -0.12 | 81.25 | 14.29 | 1.23 | 202.5 | 73.24 | 0.8 | 48.15 | 25.0 | 0 | 0 | 0 | 7.33 | 45.98 | 23.74 | 1.87 | 1.08 | 0.54 | 1.61 | -0.62 | 3.87 | 0.56 | 1.82 | 1.82 | 0.01 | 0.0 | 0.0 | 67.89 | -14.94 | 297.91 |
| 21Q1 (6) | 1.74 | -40.0 | -33.84 | -2.94 | -8.09 | 13.02 | -0.02 | 96.15 | 96.15 | -0.64 | -248.84 | 11.11 | -1.2 | -766.67 | -60.0 | 0.54 | 5.88 | 45.95 | 0 | 0 | 0 | 5.02 | 1.75 | 49.48 | 1.85 | 5.11 | -3.14 | 1.62 | 9.46 | -5.81 | 0.55 | 0.0 | 1.85 | 0.01 | 0.0 | 0.0 | 79.82 | -43.85 | -31.11 |
| 20Q4 (5) | 2.9 | -31.12 | -7.05 | -2.72 | -277.78 | -294.2 | -0.52 | 91.42 | -2500.0 | 0.43 | 19.44 | -14.0 | 0.18 | -94.84 | -92.59 | 0.51 | -26.09 | 30.77 | 0 | 0 | 0 | 4.94 | -22.58 | 40.52 | 1.76 | -2.76 | -13.73 | 1.48 | -5.73 | -13.95 | 0.55 | 0.0 | 7.84 | 0.01 | 0.0 | 0.0 | 142.16 | -28.08 | 2.06 |
| 20Q3 (4) | 4.21 | 1069.44 | 0.0 | -0.72 | -305.71 | 0.0 | -6.06 | -303.36 | 0.0 | 0.36 | 357.14 | 0.0 | 3.49 | 391.55 | 0.0 | 0.69 | 7.81 | 0.0 | 0 | 0 | 0.0 | 6.38 | 7.61 | 0.0 | 1.81 | -2.69 | 0.0 | 1.57 | 1.29 | 0.0 | 0.55 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 197.65 | 1058.46 | 0.0 |
| 20Q2 (3) | 0.36 | -86.31 | 0.0 | 0.35 | 110.36 | 0.0 | 2.98 | 673.08 | 0.0 | -0.14 | 80.56 | 0.0 | 0.71 | 194.67 | 0.0 | 0.64 | 72.97 | 0.0 | 0 | 0 | 0.0 | 5.93 | 76.34 | 0.0 | 1.86 | -2.62 | 0.0 | 1.55 | -9.88 | 0.0 | 0.55 | 1.85 | 0.0 | 0.01 | 0.0 | 0.0 | 17.06 | -85.27 | 0.0 |
| 20Q1 (2) | 2.63 | -15.71 | 0.0 | -3.38 | -389.86 | 0.0 | -0.52 | -2500.0 | 0.0 | -0.72 | -244.0 | 0.0 | -0.75 | -130.86 | 0.0 | 0.37 | -5.13 | 0.0 | 0 | 0 | 0.0 | 3.36 | -4.35 | 0.0 | 1.91 | -6.37 | 0.0 | 1.72 | 0.0 | 0.0 | 0.54 | 5.88 | 0.0 | 0.01 | 0.0 | 0.0 | 115.86 | -16.82 | 0.0 |
| 19Q4 (1) | 3.12 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 2.43 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 139.29 | 0.0 | 0.0 |
