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) | 9.04 | 30.45 | -3.72 | 0 | -5.56 | 0 | 0.03 | -66.67 | 5.32 | 0 | 2.31 | 80.47 | 0 | 0 | 5.98 | 54.03 | 3.28 | 75.4 | 4.18 | 145.88 | 4.9 | 4.93 | 0.08 | -11.11 | 98.69 | -8.0 |
| 2022 (9) | 6.93 | 2.21 | -7.3 | 0 | -0.12 | 0 | 0.09 | 0 | -0.37 | 0 | 1.28 | 3.23 | 0 | 0 | 3.88 | -8.82 | 1.87 | 175.0 | 1.7 | -41.38 | 4.67 | 6.14 | 0.09 | 28.57 | 107.28 | 16.61 |
| 2021 (8) | 6.78 | 5.77 | -2.8 | 0 | -4.74 | 0 | -0.01 | 0 | 3.98 | 61.13 | 1.24 | -42.59 | 0 | 0 | 4.26 | -39.66 | 0.68 | -46.46 | 2.9 | -5.84 | 4.4 | 0.23 | 0.07 | -30.0 | 91.99 | 8.64 |
| 2020 (7) | 6.41 | 2.72 | -3.94 | 0 | -3.34 | 0 | -0.01 | 0 | 2.47 | -61.35 | 2.16 | 54.29 | 0 | 0 | 7.05 | 62.05 | 1.27 | -23.49 | 3.08 | -18.73 | 4.39 | 3.29 | 0.1 | 66.67 | 84.68 | 9.92 |
| 2019 (6) | 6.24 | 33.91 | 0.15 | 0 | -5.64 | 0 | -0.15 | 0 | 6.39 | 66.84 | 1.4 | 66.67 | 0 | 0 | 4.35 | 58.89 | 1.66 | -1.78 | 3.79 | 49.21 | 4.25 | 356.99 | 0.06 | 50.0 | 77.04 | -41.97 |
| 2018 (5) | 4.66 | 21.67 | -0.83 | 0 | -3.19 | 0 | 0.05 | 66.67 | 3.83 | 203.97 | 0.84 | -10.64 | 0 | 0 | 2.74 | -16.88 | 1.69 | 8.33 | 2.54 | -16.45 | 0.93 | 5.68 | 0.04 | 0.0 | 132.76 | 37.27 |
| 2017 (4) | 3.83 | 3.79 | -2.57 | 0 | -2.84 | 0 | 0.03 | -57.14 | 1.26 | -32.26 | 0.94 | -14.55 | 0 | 0 | 3.30 | -19.37 | 1.56 | 23.81 | 3.04 | -15.32 | 0.88 | 4.76 | 0.04 | 33.33 | 96.72 | 16.9 |
| 2016 (3) | 3.69 | 41.92 | -1.83 | 0 | -1.59 | 0 | 0.07 | 600.0 | 1.86 | 0 | 1.1 | -86.83 | 0 | 0 | 4.09 | -87.56 | 1.26 | -0.79 | 3.59 | -3.75 | 0.84 | 20.0 | 0.03 | 0.0 | 82.74 | 41.92 |
| 2015 (2) | 2.6 | -21.21 | -7.31 | 0 | 5.26 | 0 | 0.01 | 0 | -4.71 | 0 | 8.35 | 797.85 | 0 | 0 | 32.86 | 748.03 | 1.27 | -8.63 | 3.73 | 5.97 | 0.7 | 14.75 | 0.03 | 0.0 | 58.30 | -26.51 |
| 2014 (1) | 3.3 | 33.6 | -1.25 | 0 | -2.2 | 0 | 0 | 0 | 2.05 | -42.09 | 0.93 | 30.99 | 0 | 0 | 3.88 | 21.27 | 1.39 | 18.8 | 3.52 | -1.4 | 0.61 | 10.91 | 0.03 | 50.0 | 79.33 | 32.96 |
| 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) | 1.11 | -12.6 | -50.0 | 0.1 | 105.81 | 108.77 | -1.91 | -60.5 | -22.44 | -0.23 | -1250.0 | -2200.0 | 1.21 | 368.89 | 12.04 | 0.57 | 337.5 | 46.15 | 0 | 0 | 0 | 5.63 | 323.9 | 42.4 | 0.74 | 10.45 | -3.9 | 1.5 | 40.19 | 26.05 | 1.27 | -0.78 | 0.79 | 0.02 | 0.0 | 0.0 | 39.78 | -25.76 | -55.73 |
| 24Q2 (19) | 1.27 | -59.03 | -5.93 | -1.72 | -4400.0 | -42.15 | -1.19 | -1.71 | 23.72 | 0.02 | -86.67 | 150.0 | -0.45 | -114.33 | -421.43 | -0.24 | -117.65 | -170.59 | 0 | 0 | 0 | -2.51 | -118.92 | -168.37 | 0.67 | -27.17 | 1.52 | 1.07 | -24.65 | 30.49 | 1.28 | 2.4 | 5.79 | 0.02 | 0.0 | 0.0 | 53.59 | -53.5 | -18.63 |
| 24Q1 (18) | 3.1 | 79.19 | -16.89 | 0.04 | 103.28 | 126.67 | -1.17 | -2440.0 | 53.2 | 0.15 | 400.0 | 200.0 | 3.14 | 515.69 | -12.29 | 1.36 | -1.45 | 580.0 | 0 | 0 | 0 | 13.28 | -5.78 | 545.47 | 0.92 | 16.46 | -13.21 | 1.42 | 43.43 | 20.34 | 1.25 | 0.81 | 4.17 | 0.02 | 0.0 | 0.0 | 115.24 | 49.88 | -25.85 |
| 23Q4 (17) | 1.73 | -22.07 | -12.18 | -1.22 | -7.02 | -93.65 | 0.05 | 103.21 | 111.63 | 0.03 | 400.0 | -66.67 | 0.51 | -52.78 | -61.94 | 1.38 | 253.85 | 206.67 | 0 | 0 | 0 | 14.10 | 256.74 | 171.58 | 0.79 | 2.6 | 25.4 | 0.99 | -16.81 | 209.38 | 1.24 | -1.59 | 2.48 | 0.02 | 0.0 | 0.0 | 76.89 | -14.45 | -39.5 |
| 23Q3 (16) | 2.22 | 64.44 | 12.12 | -1.14 | 5.79 | 95.31 | -1.56 | 0.0 | -152.88 | -0.01 | 75.0 | -125.0 | 1.08 | 671.43 | 104.83 | 0.39 | 14.71 | 50.0 | 0 | 0 | 0 | 3.95 | 7.5 | 36.17 | 0.77 | 16.67 | 4.05 | 1.19 | 45.12 | 26.6 | 1.26 | 4.13 | 8.62 | 0.02 | 0.0 | 0.0 | 89.88 | 36.48 | -3.77 |
| 23Q2 (15) | 1.35 | -63.81 | 1225.0 | -1.21 | -706.67 | -107.13 | -1.56 | 37.6 | -231.91 | -0.04 | -180.0 | 0.0 | 0.14 | -96.09 | -99.17 | 0.34 | 70.0 | -10.53 | 0 | 0 | 0 | 3.68 | 78.64 | -30.84 | 0.66 | -37.74 | 1220.0 | 0.82 | -30.51 | 531.58 | 1.21 | 0.83 | 5.22 | 0.02 | 0.0 | 0.0 | 65.85 | -57.63 | 637.8 |
| 23Q1 (14) | 3.73 | 89.34 | 20.32 | -0.15 | 76.19 | -121.74 | -2.5 | -481.4 | -14.68 | 0.05 | -44.44 | 0 | 3.58 | 167.16 | -5.54 | 0.2 | -55.56 | 5.26 | 0 | 0 | 0 | 2.06 | -60.36 | -11.2 | 1.06 | 68.25 | 140.91 | 1.18 | 268.75 | 84.38 | 1.2 | -0.83 | 4.35 | 0.02 | 0.0 | 0.0 | 155.42 | 22.28 | -9.26 |
| 22Q4 (13) | 1.97 | -0.51 | -58.44 | -0.63 | 97.41 | 57.43 | -0.43 | -114.58 | 87.05 | 0.09 | 125.0 | 80.0 | 1.34 | 106.0 | -58.9 | 0.45 | 73.08 | -4.26 | 0 | 0 | 0 | 5.19 | 78.87 | -3.37 | 0.63 | -14.86 | -38.83 | 0.32 | -65.96 | -73.11 | 1.21 | 4.31 | 9.01 | 0.02 | 0.0 | 0.0 | 127.10 | 36.08 | -37.79 |
| 22Q3 (12) | 1.98 | 1750.0 | 88.57 | -24.32 | -243.4 | -5186.96 | 2.95 | 727.66 | 608.62 | 0.04 | 200.0 | -50.0 | -22.34 | -232.66 | -3886.44 | 0.26 | -31.58 | 18.18 | 0 | 0 | 0 | 2.90 | -45.4 | -12.95 | 0.74 | 1380.0 | 628.57 | 0.94 | 594.74 | 27.03 | 1.16 | 0.87 | 8.41 | 0.02 | 0.0 | 0.0 | 93.40 | 862.74 | 62.78 |
| 22Q2 (11) | -0.12 | -103.87 | 85.88 | 16.96 | 2357.97 | 6381.48 | -0.47 | 78.44 | -313.64 | -0.04 | 0 | 76.47 | 16.84 | 344.33 | 1603.57 | 0.38 | 100.0 | -2.56 | 0 | 0 | 0 | 5.31 | 129.37 | -19.19 | 0.05 | -88.64 | 108.47 | -0.19 | -129.69 | -195.0 | 1.15 | 0.0 | 3.6 | 0.02 | 0.0 | 0.0 | -12.24 | -107.15 | 80.84 |
| 22Q1 (10) | 3.1 | -34.6 | 69.4 | 0.69 | 146.62 | 215.0 | -2.18 | 34.34 | -107.62 | 0 | -100.0 | -100.0 | 3.79 | 16.26 | 208.13 | 0.19 | -59.57 | 18.75 | 0 | 0 | 0 | 2.32 | -56.86 | 13.68 | 0.44 | -57.28 | 18.92 | 0.64 | -46.22 | -16.88 | 1.15 | 3.6 | 2.68 | 0.02 | 0.0 | 0.0 | 171.27 | -16.17 | 78.76 |
| 21Q4 (9) | 4.74 | 351.43 | 90.36 | -1.48 | -221.74 | -236.36 | -3.32 | -472.41 | -60.39 | 0.05 | -37.5 | 25.0 | 3.26 | 452.54 | 59.02 | 0.47 | 113.64 | 6.82 | 0 | 0 | 0 | 5.37 | 61.14 | -5.15 | 1.03 | 835.71 | 171.05 | 1.19 | 60.81 | 8.18 | 1.11 | 3.74 | -0.89 | 0.02 | 0.0 | 100.0 | 204.31 | 256.08 | 82.98 |
| 21Q3 (8) | 1.05 | 223.53 | -48.53 | -0.46 | -70.37 | 31.34 | -0.58 | -363.64 | 49.12 | 0.08 | 147.06 | 214.29 | 0.59 | 152.68 | -56.93 | 0.22 | -43.59 | -46.34 | 0 | 0 | 0 | 3.33 | -49.32 | -31.71 | -0.14 | 76.27 | -128.0 | 0.74 | 270.0 | -29.52 | 1.07 | -3.6 | -3.6 | 0.02 | 0.0 | -50.0 | 57.38 | 189.78 | -38.12 |
| 21Q2 (7) | -0.85 | -146.45 | -1516.67 | -0.27 | 55.0 | 63.01 | 0.22 | 120.95 | -78.0 | -0.17 | -666.67 | -1800.0 | -1.12 | -191.06 | -67.16 | 0.39 | 143.75 | -54.65 | 0 | 0 | 0 | 6.58 | 222.67 | -49.3 | -0.59 | -259.46 | -1080.0 | 0.2 | -74.03 | -47.37 | 1.11 | -0.89 | 1.83 | 0.02 | 0.0 | 0.0 | -63.91 | -166.7 | -1687.09 |
| 21Q1 (6) | 1.83 | -26.51 | 0.55 | -0.6 | -36.36 | 71.43 | -1.05 | 49.28 | 7.08 | 0.03 | -25.0 | 400.0 | 1.23 | -40.0 | 539.29 | 0.16 | -63.64 | -64.44 | 0 | 0 | 0 | 2.04 | -64.01 | -64.54 | 0.37 | -2.63 | -15.91 | 0.77 | -30.0 | 37.5 | 1.12 | 0.0 | 3.7 | 0.02 | 100.0 | 0.0 | 95.81 | -14.19 | -12.61 |
| 20Q4 (5) | 2.49 | 22.06 | 111.02 | -0.44 | 34.33 | -109.52 | -2.07 | -81.58 | -80.0 | 0.04 | 157.14 | 180.0 | 2.05 | 49.64 | 111.34 | 0.44 | 7.32 | 131.58 | 0 | 0 | 0 | 5.66 | 16.02 | 140.22 | 0.38 | -24.0 | -5.0 | 1.1 | 4.76 | -16.03 | 1.12 | 0.9 | 3.7 | 0.01 | -75.0 | -50.0 | 111.66 | 20.42 | 128.05 |
| 20Q3 (4) | 2.04 | 3300.0 | 0.0 | -0.67 | 8.22 | 0.0 | -1.14 | -214.0 | 0.0 | -0.07 | -800.0 | 0.0 | 1.37 | 304.48 | 0.0 | 0.41 | -52.33 | 0.0 | 0 | 0 | 0.0 | 4.88 | -62.37 | 0.0 | 0.5 | 1100.0 | 0.0 | 1.05 | 176.32 | 0.0 | 1.11 | 1.83 | 0.0 | 0.04 | 100.0 | 0.0 | 92.73 | 2202.73 | 0.0 |
| 20Q2 (3) | 0.06 | -96.7 | 0.0 | -0.73 | 65.24 | 0.0 | 1.0 | 188.5 | 0.0 | 0.01 | 200.0 | 0.0 | -0.67 | -139.29 | 0.0 | 0.86 | 91.11 | 0.0 | 0 | 0 | 0.0 | 12.97 | 125.7 | 0.0 | -0.05 | -111.36 | 0.0 | 0.38 | -32.14 | 0.0 | 1.09 | 0.93 | 0.0 | 0.02 | 0.0 | 0.0 | 4.03 | -96.33 | 0.0 |
| 20Q1 (2) | 1.82 | 54.24 | 0.0 | -2.1 | -900.0 | 0.0 | -1.13 | 1.74 | 0.0 | -0.01 | 80.0 | 0.0 | -0.28 | -128.87 | 0.0 | 0.45 | 136.84 | 0.0 | 0 | 0 | 0.0 | 5.75 | 143.8 | 0.0 | 0.44 | 10.0 | 0.0 | 0.56 | -57.25 | 0.0 | 1.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 109.64 | 123.92 | 0.0 |
| 19Q4 (1) | 1.18 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 48.96 | 0.0 | 0.0 |
