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) | 6.61 | -82.54 | 0.49 | 0 | -17.62 | 0 | 4.79 | 858.0 | 7.1 | -81.01 | 0.25 | 13.64 | -0.04 | 0 | 0.11 | 112.27 | 10.81 | -58.02 | 10.24 | -59.67 | 2.77 | 10.8 | 0.04 | 33.33 | 50.65 | -62.65 |
| 2022 (9) | 37.86 | 136.03 | -0.47 | 0 | -20.5 | 0 | 0.5 | 0 | 37.39 | 138.76 | 0.22 | -18.52 | 0.03 | 0 | 0.05 | -22.85 | 25.75 | -4.31 | 25.39 | 9.91 | 2.5 | 10.13 | 0.03 | 0 | 135.60 | 114.48 |
| 2021 (8) | 16.04 | -18.66 | -0.38 | 0 | -8.56 | 0 | -2.01 | 0 | 15.66 | -12.56 | 0.27 | 237.5 | -0.21 | 0 | 0.07 | 98.66 | 26.91 | 120.57 | 23.1 | 112.71 | 2.27 | 0.89 | 0 | 0 | 63.22 | -57.97 |
| 2020 (7) | 19.72 | 113.88 | -1.81 | 0 | -3.79 | 0 | 0.32 | -71.93 | 17.91 | 103.99 | 0.08 | -85.45 | -0.02 | 0 | 0.03 | -88.72 | 12.2 | 142.06 | 10.86 | 168.81 | 2.25 | -6.25 | 0 | 0 | 150.42 | 5.07 |
| 2019 (6) | 9.22 | 268.8 | -0.44 | 0 | -3.03 | 0 | 1.14 | 0 | 8.78 | 310.28 | 0.55 | 66.67 | -0.01 | 0 | 0.31 | 72.67 | 5.04 | 76.84 | 4.04 | 53.61 | 2.4 | 471.43 | 0 | 0 | 143.17 | 74.66 |
| 2018 (5) | 2.5 | -41.18 | -0.36 | 0 | -1.93 | 0 | -0.21 | 0 | 2.14 | -49.41 | 0.33 | 50.0 | -0.01 | 0 | 0.18 | 42.59 | 2.85 | 1.42 | 2.63 | 27.05 | 0.42 | 0.0 | 0 | 0 | 81.97 | -51.98 |
| 2017 (4) | 4.25 | 58.58 | -0.02 | 0 | -1.97 | 0 | 0.87 | 8600.0 | 4.23 | 85.53 | 0.22 | -24.14 | 0.14 | 0 | 0.13 | -30.09 | 2.81 | -12.19 | 2.07 | -23.62 | 0.42 | -19.23 | 0 | 0 | 170.68 | 105.71 |
| 2016 (3) | 2.68 | 3.88 | -0.4 | 0 | -2.05 | 0 | 0.01 | 0 | 2.28 | 20.63 | 0.29 | -14.71 | -0.16 | 0 | 0.18 | -17.92 | 3.2 | 103.82 | 2.71 | 97.81 | 0.52 | 6.12 | 0 | 0 | 82.97 | -40.18 |
| 2015 (2) | 2.58 | 18.35 | -0.69 | 0 | -1.73 | 0 | -0.1 | 0 | 1.89 | 170.0 | 0.34 | -79.76 | 0 | 0 | 0.22 | -77.9 | 1.57 | -46.23 | 1.37 | -35.98 | 0.49 | 19.51 | 0 | 0 | 138.71 | 62.89 |
| 2014 (1) | 2.18 | 2080.0 | -1.48 | 0 | -0.2 | 0 | 0.09 | 0 | 0.7 | 0 | 1.68 | 78.72 | 0.06 | 0 | 0.99 | 49.14 | 2.92 | 66.86 | 2.14 | 63.36 | 0.41 | -6.82 | 0.01 | 0.0 | 85.16 | 1398.75 |
| 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) | 4.54 | 271.32 | 341.49 | -0.36 | -44.0 | -280.0 | -1.3 | 83.91 | 92.47 | -0.5 | -150.0 | -150.51 | 4.18 | 244.14 | 348.81 | 0.07 | -58.82 | 75.0 | -0.02 | -166.67 | -100.0 | 0.09 | -64.95 | 15.9 | 2.48 | -16.5 | -7.12 | 2.03 | -31.65 | -22.22 | 0.66 | -2.94 | -1.49 | 0.01 | 0.0 | 0.0 | 168.15 | 332.23 | 394.26 |
| 24Q2 (19) | -2.65 | -273.24 | -322.69 | -0.25 | 59.68 | 52.83 | -8.08 | -239.5 | -741.27 | 1.0 | 132.15 | 19.05 | -2.9 | -118.05 | -539.39 | 0.17 | 142.86 | 54.55 | 0.03 | 200.0 | 50.0 | 0.25 | 103.63 | 20.45 | 2.97 | 39.44 | -10.0 | 2.97 | 32.59 | -0.34 | 0.68 | -4.23 | 0.0 | 0.01 | 0.0 | 0.0 | -72.40 | -201.85 | -323.3 |
| 24Q1 (18) | -0.71 | -118.73 | -120.29 | -0.62 | -172.94 | -1966.67 | -2.38 | -150.53 | -250.0 | -3.11 | -221.96 | -15450.0 | -1.33 | -128.66 | -138.33 | 0.07 | 75.0 | 0.0 | 0.01 | -85.71 | 108.33 | 0.12 | 91.59 | -3.84 | 2.13 | 0.95 | -21.98 | 2.24 | 13.13 | -15.79 | 0.71 | -2.74 | 1.43 | 0.01 | 0.0 | 0.0 | -23.99 | -117.21 | -123.1 |
| 23Q4 (17) | 3.79 | 301.6 | -64.14 | 0.85 | 325.0 | -66.14 | -0.95 | 94.5 | 71.81 | 2.55 | 157.58 | 117.95 | 4.64 | 376.19 | -64.53 | 0.04 | 0.0 | -33.33 | 0.07 | 800.0 | 133.33 | 0.06 | -15.24 | -14.92 | 2.11 | -20.97 | -45.48 | 1.98 | -24.14 | -44.54 | 0.73 | 8.96 | 8.96 | 0.01 | 0.0 | 0.0 | 139.34 | 343.84 | -43.97 |
| 23Q3 (16) | -1.88 | -257.98 | -123.35 | 0.2 | 137.74 | 108.06 | -17.26 | -1469.84 | -8.9 | 0.99 | 17.86 | 196.12 | -1.68 | -354.55 | -130.16 | 0.04 | -63.64 | -50.0 | -0.01 | -150.0 | 50.0 | 0.08 | -63.57 | -0.79 | 2.67 | -19.09 | -39.73 | 2.61 | -12.42 | -53.23 | 0.67 | -1.47 | -2.9 | 0.01 | 0.0 | 0.0 | -57.14 | -276.23 | -144.58 |
| 23Q2 (15) | 1.19 | -66.0 | -82.65 | -0.53 | -1666.67 | -783.33 | 1.26 | 285.29 | 285.29 | 0.84 | 4300.0 | 212.0 | 0.66 | -80.98 | -90.29 | 0.11 | 57.14 | 83.33 | 0.02 | 116.67 | -33.33 | 0.21 | 62.58 | 304.7 | 3.3 | 20.88 | -66.6 | 2.98 | 12.03 | -70.38 | 0.68 | -2.86 | 28.3 | 0.01 | 0.0 | -50.0 | 32.43 | -68.78 | -49.85 |
| 23Q1 (14) | 3.5 | -66.89 | -71.71 | -0.03 | -101.2 | 93.33 | -0.68 | 79.82 | -13.33 | -0.02 | -101.71 | -101.82 | 3.47 | -73.47 | -70.89 | 0.07 | 16.67 | 133.33 | -0.12 | -500.0 | -1100.0 | 0.13 | 69.51 | 390.32 | 2.73 | -29.46 | -63.94 | 2.66 | -25.49 | -56.89 | 0.7 | 4.48 | 14.75 | 0.01 | 0.0 | 0 | 103.86 | -58.24 | -43.08 |
| 22Q4 (13) | 10.57 | 31.3 | 49.93 | 2.51 | 201.21 | 8466.67 | -3.37 | 78.74 | -1103.57 | 1.17 | 213.59 | 203.54 | 13.08 | 134.83 | 86.32 | 0.06 | -25.0 | -25.0 | 0.03 | 250.0 | 117.65 | 0.08 | -1.17 | 27.83 | 3.87 | -12.64 | -63.25 | 3.57 | -36.02 | -59.11 | 0.67 | -2.9 | 34.0 | 0.01 | 0.0 | 0 | 248.71 | 94.02 | 225.61 |
| 22Q3 (12) | 8.05 | 17.35 | 167.44 | -2.48 | -4033.33 | -513.33 | -15.85 | -2230.88 | -127.08 | -1.03 | -37.33 | -80.7 | 5.57 | -18.09 | 54.29 | 0.08 | 33.33 | 14.29 | -0.02 | -166.67 | -100.0 | 0.08 | 48.6 | 10.35 | 4.43 | -55.16 | -32.78 | 5.58 | -44.53 | -3.12 | 0.69 | 30.19 | 16.95 | 0.01 | -50.0 | 0 | 128.18 | 98.26 | 170.42 |
| 22Q2 (11) | 6.86 | -44.54 | 11.36 | -0.06 | 86.67 | 92.94 | -0.68 | -13.33 | 15.0 | -0.75 | -168.18 | -837.5 | 6.8 | -42.95 | 28.06 | 0.06 | 100.0 | 0.0 | 0.03 | 400.0 | 0 | 0.05 | 96.97 | -25.74 | 9.88 | 30.52 | 59.35 | 10.06 | 63.05 | 79.32 | 0.53 | -13.11 | -8.62 | 0.02 | 0 | 0 | 64.66 | -64.56 | -35.03 |
| 22Q1 (10) | 12.37 | 75.46 | 6972.22 | -0.45 | -1400.0 | -350.0 | -0.6 | -114.29 | -20.0 | 1.1 | 197.35 | 558.33 | 11.92 | 69.8 | 4357.14 | 0.03 | -62.5 | -50.0 | -0.01 | 94.12 | 75.0 | 0.03 | -55.81 | -69.33 | 7.57 | -28.11 | 110.28 | 6.17 | -29.32 | 105.67 | 0.61 | 22.0 | 0.0 | 0 | 0 | 0 | 182.45 | 138.87 | 3759.1 |
| 21Q4 (9) | 7.05 | 134.22 | 85.53 | -0.03 | -105.0 | 25.0 | -0.28 | 95.99 | 45.1 | -1.13 | -98.25 | -665.0 | 7.02 | 94.46 | 86.7 | 0.08 | 14.29 | 300.0 | -0.17 | -1600.0 | -750.0 | 0.06 | -14.69 | 83.84 | 10.53 | 59.79 | 385.25 | 8.73 | 51.56 | 257.79 | 0.5 | -15.25 | -9.09 | 0 | 0 | 0 | 76.38 | 61.14 | -39.9 |
| 21Q3 (8) | 3.01 | -51.14 | -44.05 | 0.6 | 170.59 | 1900.0 | -6.98 | -772.5 | -184.9 | -0.57 | -612.5 | -11.76 | 3.61 | -32.02 | -33.27 | 0.07 | 16.67 | 133.33 | -0.01 | 0 | 0 | 0.07 | 0.0 | 30.42 | 6.59 | 6.29 | 116.78 | 5.76 | 2.67 | 110.99 | 0.59 | 1.72 | 7.27 | 0 | 0 | 0 | 47.40 | -52.37 | -71.1 |
| 21Q2 (7) | 6.16 | 3522.22 | -32.53 | -0.85 | -750.0 | -8600.0 | -0.8 | -60.0 | -263.64 | -0.08 | 66.67 | 65.22 | 5.31 | 1996.43 | -41.9 | 0.06 | 0.0 | 200.0 | 0 | 100.0 | 0 | 0.07 | -18.66 | 145.92 | 6.2 | 72.22 | 4.55 | 5.61 | 87.0 | 19.11 | 0.58 | -4.92 | 7.41 | 0 | 0 | 0 | 99.52 | 2095.84 | -42.78 |
| 21Q1 (6) | -0.18 | -104.74 | -112.68 | -0.1 | -150.0 | 94.44 | -0.5 | 1.96 | 16.67 | -0.24 | -220.0 | -127.91 | -0.28 | -107.45 | 26.32 | 0.06 | 200.0 | 200.0 | -0.04 | -100.0 | -500.0 | 0.09 | 164.89 | 78.47 | 3.6 | 65.9 | 239.62 | 3.0 | 22.95 | 209.28 | 0.61 | 10.91 | 0.0 | 0 | 0 | 0 | -4.99 | -103.92 | -105.55 |
| 20Q4 (5) | 3.8 | -29.37 | 104.3 | -0.04 | -233.33 | 87.5 | -0.51 | 79.18 | -194.44 | 0.2 | 139.22 | -80.0 | 3.76 | -30.5 | 144.16 | 0.02 | -33.33 | -94.12 | -0.02 | 0 | 0 | 0.03 | -39.48 | -95.37 | 2.17 | -28.62 | 76.42 | 2.44 | -10.62 | 162.37 | 0.55 | 0.0 | -8.33 | 0 | 0 | 0 | 127.09 | -22.52 | 4.54 |
| 20Q3 (4) | 5.38 | -41.07 | 0.0 | 0.03 | 200.0 | 0.0 | -2.45 | -1013.64 | 0.0 | -0.51 | -121.74 | 0.0 | 5.41 | -40.81 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 88.57 | 0.0 | 3.04 | -48.74 | 0.0 | 2.73 | -42.04 | 0.0 | 0.55 | 1.85 | 0.0 | 0 | 0 | 0.0 | 164.02 | -5.68 | 0.0 |
| 20Q2 (3) | 9.13 | 542.96 | 0.0 | 0.01 | 100.56 | 0.0 | -0.22 | 63.33 | 0.0 | -0.23 | -126.74 | 0.0 | 9.14 | 2505.26 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.03 | -40.97 | 0.0 | 5.93 | 459.43 | 0.0 | 4.71 | 385.57 | 0.0 | 0.54 | -11.48 | 0.0 | 0 | 0 | 0.0 | 173.90 | 93.5 | 0.0 |
| 20Q1 (2) | 1.42 | -23.66 | 0.0 | -1.8 | -462.5 | 0.0 | -0.6 | -211.11 | 0.0 | 0.86 | -14.0 | 0.0 | -0.38 | -124.68 | 0.0 | 0.02 | -94.12 | 0.0 | 0.01 | 0 | 0.0 | 0.05 | -93.13 | 0.0 | 1.06 | -13.82 | 0.0 | 0.97 | 4.3 | 0.0 | 0.61 | 1.67 | 0.0 | 0 | 0 | 0.0 | 89.87 | -26.07 | 0.0 |
| 19Q4 (1) | 1.86 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 121.57 | 0.0 | 0.0 |
