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) | 16.16 | 33.11 | 7.18 | 0 | 0 | 0 | -0.06 | 0 | 23.34 | 119.57 | 0 | 0 | -0.55 | 0 | 0.00 | 0 | 0 | 0 | 18.53 | 61.83 | 0 | 0 | 0 | 0 | 87.21 | -17.75 |
| 2022 (9) | 12.14 | -28.08 | -1.51 | 0 | 0 | 0 | -1.29 | 0 | 10.63 | -28.94 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 11.45 | 33.14 | 0 | 0 | 0 | 0 | 106.03 | -45.98 |
| 2021 (8) | 16.88 | 353.76 | -1.92 | 0 | 0 | 0 | 0.29 | 0 | 14.96 | 852.87 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 8.6 | -19.63 | 0 | 0 | 0 | 0 | 196.28 | 464.57 |
| 2020 (7) | 3.72 | -64.4 | -2.15 | 0 | 0 | 0 | -0.86 | 0 | 1.57 | -75.04 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 10.7 | -5.81 | 0 | 0 | 0 | 0 | 34.77 | -62.21 |
| 2019 (6) | 10.45 | 2.85 | -4.16 | 0 | 0 | 0 | -0.3 | 0 | 6.29 | -34.34 | 0 | 0 | 0.92 | 0 | 0.00 | 0 | 0 | 0 | 11.36 | 13.6 | 0 | 0 | 0 | 0 | 91.99 | -9.46 |
| 2018 (5) | 10.16 | -16.99 | -0.58 | 0 | 0 | 0 | -1.16 | 0 | 9.58 | 33.61 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 10.0 | 14.55 | 0 | 0 | 0 | 0 | 101.60 | -27.54 |
| 2017 (4) | 12.24 | 33.48 | -5.07 | 0 | 0 | 0 | -0.88 | 0 | 7.17 | -9.92 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 8.73 | 4.43 | 0 | 0 | 0 | 0 | 140.21 | 27.82 |
| 2016 (3) | 9.17 | 99.35 | -1.21 | 0 | 0 | 0 | 0 | 0 | 7.96 | 126.78 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 8.36 | 7.59 | 0 | 0 | 0 | 0 | 109.69 | 85.28 |
| 2015 (2) | 4.6 | -24.09 | -1.09 | 0 | 0 | 0 | -0.04 | 0 | 3.51 | -60.74 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.77 | -10.79 | 0 | 0 | 0 | 0 | 59.20 | -14.91 |
| 2014 (1) | 6.06 | -22.11 | 2.88 | 0 | 0 | 0 | -2.77 | 0 | 8.94 | 30.32 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 8.71 | 33.18 | 0 | 0 | 0 | 0 | 69.58 | -41.51 |
| 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) | 15.25 | 1110.32 | 38.13 | 8.05 | 420.72 | 9.52 | 0 | 0 | 0 | -0.95 | -194.06 | -302.13 | 23.3 | 1964.0 | 26.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.24 | 38.36 | 27.87 | 0 | 0 | 0 | 0 | 0 | 0 | 244.39 | 774.76 | 8.03 |
| 24Q2 (19) | 1.26 | 6400.0 | 313.56 | -2.51 | 74.7 | -430.26 | 0 | 0 | 0 | 1.01 | 661.11 | 304.0 | -1.25 | 87.42 | -835.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.51 | -14.74 | -20.46 | 0 | 0 | 0 | 0 | 0 | 0 | 27.94 | 7489.58 | 368.49 |
| 24Q1 (18) | -0.02 | -100.63 | -100.79 | -9.92 | -359.69 | -108.84 | 0 | 0 | 0 | -0.18 | 70.49 | -5.88 | -9.94 | -241.8 | -345.74 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.29 | 21.61 | 45.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.38 | -100.52 | -100.54 |
| 23Q4 (17) | 3.19 | -71.11 | 14.75 | 3.82 | -48.03 | 2347.06 | 0 | 0 | 0 | -0.61 | -229.79 | -64.86 | 7.01 | -61.88 | 168.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.35 | -10.86 | 34.67 | 0 | 0 | 0 | 0 | 0 | 0 | 73.33 | -67.58 | -14.8 |
| 23Q3 (16) | 11.04 | 1971.19 | 27.04 | 7.35 | 867.11 | 830.38 | 0 | 0 | 0 | 0.47 | 88.0 | 149.47 | 18.39 | 10717.65 | 93.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.88 | -13.93 | 31.89 | 0 | 0 | 0 | 0 | 0 | 0 | 226.23 | 2274.1 | -3.68 |
| 23Q2 (15) | -0.59 | -123.41 | 71.08 | 0.76 | 116.0 | -42.42 | 0 | 0 | 0 | 0.25 | 247.06 | -13.79 | 0.17 | 107.62 | 123.61 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.67 | 56.2 | 99.65 | 0 | 0 | 0 | 0 | 0 | 0 | -10.41 | -114.99 | 85.51 |
| 23Q1 (14) | 2.52 | -9.35 | -7.35 | -4.75 | -2694.12 | -38.08 | 0 | 0 | 0 | -0.17 | 54.05 | 34.62 | -2.23 | -185.44 | -209.72 | 0 | 0 | 0 | -0.55 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.63 | 12.38 | 116.07 | 0 | 0 | 0 | 0 | 0 | 0 | 69.42 | -19.34 | -57.12 |
| 22Q4 (13) | 2.78 | -68.01 | 308.82 | -0.17 | -121.52 | 82.11 | 0 | 0 | 0 | -0.37 | 61.05 | -270.0 | 2.61 | -72.47 | 1066.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.23 | -12.7 | 152.34 | 0 | 0 | 0 | 0 | 0 | 0 | 86.07 | -63.35 | 62.01 |
| 22Q3 (12) | 8.69 | 525.98 | -22.62 | 0.79 | -40.15 | -82.6 | 0 | 0 | 0 | -0.95 | -427.59 | -891.67 | 9.48 | 1416.67 | -39.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.7 | 30.28 | 25.85 | 0 | 0 | 0 | 0 | 0 | 0 | 234.86 | 426.97 | -38.51 |
| 22Q2 (11) | -2.04 | -175.0 | -134.48 | 1.32 | 138.37 | 193.62 | 0 | 0 | 0 | 0.29 | 211.54 | 7.41 | -0.72 | 0.0 | 68.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.84 | 69.05 | 25.66 | 0 | 0 | 0 | 0 | 0 | 0 | -71.83 | -144.37 | -86.6 |
| 22Q1 (10) | 2.72 | 300.0 | -53.42 | -3.44 | -262.11 | 16.1 | 0 | 0 | 0 | -0.26 | -160.0 | -2700.0 | -0.72 | -166.67 | -141.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.68 | 31.25 | -21.13 | 0 | 0 | 0 | 0 | 0 | 0 | 161.90 | 204.76 | -40.95 |
| 21Q4 (9) | 0.68 | -93.94 | 122.37 | -0.95 | -120.93 | 53.43 | 0 | 0 | 0 | -0.1 | -183.33 | -109.43 | -0.27 | -101.71 | 94.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.28 | -56.46 | -36.95 | 0 | 0 | 0 | 0 | 0 | 0 | 53.12 | -86.09 | 135.47 |
| 21Q3 (8) | 11.23 | 1390.8 | 3303.03 | 4.54 | 421.99 | 19.79 | 0 | 0 | 0 | 0.12 | -55.56 | 107.55 | 15.77 | 791.67 | 282.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.94 | 30.09 | 6.14 | 0 | 0 | 0 | 0 | 0 | 0 | 381.97 | 1092.25 | 3106.26 |
| 21Q2 (7) | -0.87 | -114.9 | -121.53 | -1.41 | 65.61 | -442.31 | 0 | 0 | 0 | 0.27 | 2600.0 | -6.9 | -2.28 | -231.03 | -160.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.26 | 6.1 | -25.41 | 0 | 0 | 0 | 0 | 0 | 0 | -38.50 | -114.04 | -128.87 |
| 21Q1 (6) | 5.84 | 292.11 | 144.35 | -4.1 | -100.98 | -12.64 | 0 | 0 | 0 | 0.01 | -99.06 | 100.52 | 1.74 | 134.25 | 239.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.13 | 4.93 | -25.78 | 0 | 0 | 0 | 0 | 0 | 0 | 274.18 | 283.09 | 229.24 |
| 20Q4 (5) | -3.04 | -1021.21 | -216.92 | -2.04 | -153.83 | 35.03 | 0 | 0 | 0 | 1.06 | 166.67 | 163.86 | -5.08 | -223.3 | -840.74 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.03 | -26.71 | -12.5 | 0 | 0 | 0 | 0 | 0 | 0 | -149.75 | -1357.02 | -233.63 |
| 20Q3 (4) | 0.33 | -91.83 | 0.0 | 3.79 | 1557.69 | 0.0 | 0 | 0 | 0.0 | -1.59 | -648.28 | 0.0 | 4.12 | 8.99 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.77 | -8.58 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.91 | -91.06 | 0.0 |
| 20Q2 (3) | 4.04 | 69.04 | 0.0 | -0.26 | 92.86 | 0.0 | 0 | 0 | 0.0 | 0.29 | 115.1 | 0.0 | 3.78 | 402.4 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.03 | 5.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 133.33 | 60.11 | 0.0 |
| 20Q1 (2) | 2.39 | -8.08 | 0.0 | -3.64 | -15.92 | 0.0 | 0 | 0 | 0.0 | -1.92 | -15.66 | 0.0 | -1.25 | -131.48 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.87 | 23.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 83.28 | -25.69 | 0.0 |
| 19Q4 (1) | 2.6 | 0.0 | 0.0 | -3.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 112.07 | 0.0 | 0.0 |
