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) | 5.53 | -42.87 | -1.3 | 0 | -3.16 | 0 | -0.05 | 0 | 4.23 | -16.57 | 1.36 | -70.37 | -0.01 | 0 | 3.70 | -69.02 | 4.27 | -34.31 | 2.95 | -41.35 | 2.31 | 14.36 | 0.01 | 0.0 | 104.93 | -23.47 |
| 2022 (9) | 9.68 | 162.33 | -4.61 | 0 | -3.82 | 0 | 0.2 | 0 | 5.07 | 0 | 4.59 | -19.76 | -0.01 | 0 | 11.94 | -12.57 | 6.5 | -6.34 | 5.03 | 3.29 | 2.02 | 14.77 | 0.01 | 0.0 | 137.11 | 146.72 |
| 2021 (8) | 3.69 | -19.08 | -5.12 | 0 | 1.74 | 0 | -0.44 | 0 | -1.43 | 0 | 5.72 | 108.76 | 0 | 0 | 13.66 | 62.75 | 6.94 | 54.22 | 4.87 | 77.09 | 1.76 | 16.56 | 0.01 | 0.0 | 55.57 | -47.96 |
| 2020 (7) | 4.56 | -44.12 | -2.69 | 0 | -0.81 | 0 | 0.61 | 8.93 | 1.87 | -66.84 | 2.74 | 2.62 | 0 | 0 | 8.39 | -8.32 | 4.5 | 73.75 | 2.75 | 125.41 | 1.51 | -1.31 | 0.01 | 0.0 | 106.79 | -63.88 |
| 2019 (6) | 8.16 | 0 | -2.52 | 0 | -3.84 | 0 | 0.56 | 409.09 | 5.64 | 0 | 2.67 | -53.65 | 0 | 0 | 9.15 | -43.81 | 2.59 | -45.13 | 1.22 | -59.74 | 1.53 | 31.9 | 0.01 | 0.0 | 295.65 | 0 |
| 2018 (5) | -0.2 | 0 | -5.63 | 0 | 5.38 | 0 | 0.11 | 83.33 | -5.83 | 0 | 5.76 | 104.26 | 0 | 0 | 16.29 | 63.94 | 4.72 | 62.2 | 3.03 | -9.28 | 1.16 | 18.37 | 0.01 | 0.0 | -4.76 | 0 |
| 2017 (4) | 1.99 | 314.58 | 0.5 | 0 | -0.98 | 0 | 0.06 | -91.78 | 2.49 | 0 | 2.82 | 14.17 | 0.01 | 0 | 9.94 | -8.6 | 2.91 | 72.19 | 3.34 | 345.33 | 0.98 | 0.0 | 0.01 | -75.0 | 45.96 | 69.47 |
| 2016 (3) | 0.48 | -80.95 | -2.47 | 0 | -0.52 | 0 | 0.73 | 0 | -1.99 | 0 | 2.47 | 81.62 | -0.01 | 0 | 10.87 | 55.0 | 1.69 | 79.79 | 0.75 | 59.57 | 0.98 | 13.95 | 0.04 | 33.33 | 27.12 | -85.36 |
| 2015 (2) | 2.52 | 0 | -1.28 | 0 | 2.75 | 27.31 | -0.53 | 0 | 1.24 | 0 | 1.36 | 3.03 | 0 | 0 | 7.01 | -0.32 | 0.94 | 840.0 | 0.47 | 56.67 | 0.86 | -3.37 | 0.03 | 0.0 | 185.29 | 0 |
| 2014 (1) | -0.36 | 0 | -1.4 | 0 | 2.16 | 195.89 | 0.2 | -71.83 | -1.76 | 0 | 1.32 | -29.03 | -0.09 | 0 | 7.04 | -35.5 | 0.1 | 0 | 0.3 | 0 | 0.89 | 36.92 | 0.03 | 200.0 | -29.51 | 0 |
| 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) | 1.36 | -16.05 | 1260.0 | -0.55 | -22.22 | -22.22 | -1.55 | 0.0 | -118.31 | 0.24 | 380.0 | 700.0 | 0.81 | -30.77 | 331.43 | 0.92 | 104.44 | 104.44 | 0 | 0 | 0 | 8.17 | 108.08 | 63.96 | 2.12 | 61.83 | 149.41 | 1.52 | 47.57 | 65.22 | 0.59 | 0.0 | 7.27 | 0 | 0 | 0 | 64.45 | -35.55 | 847.49 |
| 24Q2 (19) | 1.62 | 1000.0 | 1.89 | -0.45 | -95.65 | -9.76 | -1.55 | -469.05 | -72.22 | 0.05 | -44.44 | -66.67 | 1.17 | 385.37 | -0.85 | 0.45 | 104.55 | 9.76 | 0 | 0 | 0 | 3.93 | 66.71 | -4.04 | 1.31 | 14.91 | 12.93 | 1.03 | -1.9 | 19.77 | 0.59 | 1.72 | 5.36 | 0 | 0 | 0 | 100.00 | 1005.56 | -10.69 |
| 24Q1 (18) | -0.18 | -112.5 | -107.5 | -0.23 | -866.67 | 51.06 | 0.42 | 220.0 | 135.0 | 0.09 | 128.12 | 50.0 | -0.41 | -127.89 | -121.24 | 0.22 | 2100.0 | -54.17 | 0 | 0 | 0 | 2.36 | 2123.55 | -59.37 | 1.14 | -12.31 | 20.0 | 1.05 | 101.92 | 64.06 | 0.58 | -9.38 | 3.57 | 0 | 0 | 0 | -11.04 | -108.9 | -105.52 |
| 23Q4 (17) | 1.44 | 1340.0 | 3.6 | 0.03 | 106.67 | 102.94 | -0.35 | 50.7 | -25.0 | -0.32 | -1166.67 | -88.24 | 1.47 | 520.0 | 297.3 | 0.01 | -97.78 | -98.99 | 0 | 0 | 100.0 | 0.11 | -97.87 | -99.02 | 1.3 | 52.94 | 20.37 | 0.52 | -43.48 | -42.22 | 0.64 | 16.36 | 25.49 | 0 | 0 | 0 | 124.14 | 1724.83 | 25.92 |
| 23Q3 (16) | 0.1 | -93.71 | -97.84 | -0.45 | -9.76 | 70.39 | -0.71 | 21.11 | 37.17 | 0.03 | -80.0 | 200.0 | -0.35 | -129.66 | -111.29 | 0.45 | 9.76 | -65.38 | 0 | 0 | 0 | 4.98 | 21.79 | -68.8 | 0.85 | -26.72 | -44.81 | 0.92 | 6.98 | -31.85 | 0.55 | -1.79 | 7.84 | 0 | 0 | 0 | 6.80 | -93.92 | -97.26 |
| 23Q2 (15) | 1.59 | -33.75 | -22.82 | -0.41 | 12.77 | 72.48 | -0.9 | 25.0 | 51.09 | 0.15 | 150.0 | 7.14 | 1.18 | -38.86 | 107.02 | 0.41 | -14.58 | -76.3 | 0 | 0 | 0 | 4.09 | -29.42 | -76.18 | 1.16 | 22.11 | -40.21 | 0.86 | 34.38 | -35.82 | 0.56 | 0.0 | 9.8 | 0 | 0 | 0 | 111.97 | -44.01 | 0.56 |
| 23Q1 (14) | 2.4 | 72.66 | 66.67 | -0.47 | 53.92 | 18.97 | -1.2 | -328.57 | -200.0 | 0.06 | 135.29 | 20.0 | 1.93 | 421.62 | 124.42 | 0.48 | -51.52 | -17.24 | 0 | 100.0 | 0 | 5.80 | -46.42 | 10.74 | 0.95 | -12.04 | -51.03 | 0.64 | -28.89 | -55.56 | 0.56 | 9.8 | 12.0 | 0 | 0 | 0 | 200.00 | 102.88 | 169.44 |
| 22Q4 (13) | 1.39 | -69.91 | -12.58 | -1.02 | 32.89 | -75.86 | -0.28 | 75.22 | -154.55 | -0.17 | -1800.0 | 19.05 | 0.37 | -88.06 | -63.37 | 0.99 | -23.85 | 22.22 | -0.01 | 0 | 0 | 10.82 | -32.25 | 49.34 | 1.08 | -29.87 | -37.21 | 0.9 | -33.33 | -23.73 | 0.51 | 0.0 | 10.87 | 0 | 0 | 0 | 98.58 | -60.31 | 1.68 |
| 22Q3 (12) | 4.62 | 124.27 | 1258.82 | -1.52 | -2.01 | 26.92 | -1.13 | 38.59 | -246.75 | 0.01 | -92.86 | 114.29 | 3.1 | 443.86 | 278.16 | 1.3 | -24.86 | -41.96 | 0 | 0 | 0 | 15.97 | -7.04 | -21.57 | 1.54 | -20.62 | -20.21 | 1.35 | 0.75 | -0.74 | 0.51 | 0.0 | 15.91 | 0 | 0 | 0 | 248.39 | 123.07 | 1214.99 |
| 22Q2 (11) | 2.06 | 43.06 | 51.47 | -1.49 | -156.9 | -43.27 | -1.84 | -360.0 | -211.52 | 0.14 | 180.0 | 187.5 | 0.57 | -33.72 | 78.12 | 1.73 | 198.28 | 37.3 | 0 | 0 | 0 | 17.18 | 228.19 | 38.39 | 1.94 | 0.0 | 10.86 | 1.34 | -6.94 | 12.61 | 0.51 | 2.0 | 15.91 | 0 | 0 | 0 | 111.35 | 50.02 | 33.46 |
| 22Q1 (10) | 1.44 | -9.43 | 269.23 | -0.58 | 0.0 | 59.15 | -0.4 | -263.64 | 29.82 | 0.05 | 123.81 | 400.0 | 0.86 | -14.85 | 183.5 | 0.58 | -28.4 | -59.15 | 0 | 0 | 0 | 5.23 | -27.75 | -64.8 | 1.94 | 12.79 | 25.97 | 1.44 | 22.03 | 26.32 | 0.5 | 8.7 | 19.05 | 0 | 0 | 0 | 74.23 | -23.44 | 196.91 |
| 21Q4 (9) | 1.59 | 367.65 | -39.54 | -0.58 | 72.12 | 60.0 | -0.11 | -114.29 | 93.37 | -0.21 | -200.0 | -191.3 | 1.01 | 158.05 | -14.41 | 0.81 | -63.84 | -46.36 | 0 | 0 | 0 | 7.25 | -64.42 | -55.71 | 1.72 | -10.88 | 25.55 | 1.18 | -13.24 | 42.17 | 0.46 | 4.55 | 15.0 | 0 | 0 | 0 | 96.95 | 413.27 | -54.66 |
| 21Q3 (8) | 0.34 | -75.0 | -71.19 | -2.08 | -100.0 | -177.33 | 0.77 | -53.33 | 45.28 | -0.07 | 56.25 | -150.0 | -1.74 | -643.75 | -504.65 | 2.24 | 77.78 | 198.67 | 0 | 0 | 0 | 20.36 | 64.04 | 116.13 | 1.93 | 10.29 | 53.17 | 1.36 | 14.29 | 63.86 | 0.44 | 0.0 | 18.92 | 0 | 0 | 0 | 18.89 | -77.36 | -80.79 |
| 21Q2 (7) | 1.36 | 248.72 | 403.7 | -1.04 | 26.76 | -1980.0 | 1.65 | 389.47 | 302.44 | -0.16 | -1700.0 | -433.33 | 0.32 | 131.07 | 45.45 | 1.26 | -11.27 | 3050.0 | 0 | 0 | 0 | 12.41 | -16.51 | 2525.52 | 1.75 | 13.64 | 41.13 | 1.19 | 4.39 | 80.3 | 0.44 | 4.76 | 18.92 | 0 | 0 | 0 | 83.44 | 233.74 | 218.29 |
| 21Q1 (6) | 0.39 | -85.17 | -13.33 | -1.42 | 2.07 | -222.73 | -0.57 | 65.66 | -533.33 | 0.01 | -95.65 | -96.3 | -1.03 | -187.29 | -10400.0 | 1.42 | -5.96 | 222.73 | 0 | 0 | 0 | 14.87 | -9.11 | 136.22 | 1.54 | 12.41 | 144.44 | 1.14 | 37.35 | 171.43 | 0.42 | 5.0 | 10.53 | 0 | 0 | 0 | 25.00 | -88.31 | -55.56 |
| 20Q4 (5) | 2.63 | 122.88 | 36.98 | -1.45 | -93.33 | -530.43 | -1.66 | -413.21 | -730.0 | 0.23 | 64.29 | 228.57 | 1.18 | 174.42 | -30.18 | 1.51 | 101.33 | 504.0 | 0 | 0 | 0 | 16.36 | 73.63 | 401.26 | 1.37 | 8.73 | 77.92 | 0.83 | 0.0 | 124.32 | 0.4 | 8.11 | 2.56 | 0 | 0 | 0 | 213.82 | 117.45 | -15.36 |
| 20Q3 (4) | 1.18 | 337.04 | 0.0 | -0.75 | -1400.0 | 0.0 | 0.53 | 29.27 | 0.0 | 0.14 | 566.67 | 0.0 | 0.43 | 95.45 | 0.0 | 0.75 | 1775.0 | 0.0 | 0 | 0 | 0.0 | 9.42 | 1892.78 | 0.0 | 1.26 | 1.61 | 0.0 | 0.83 | 25.76 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 98.33 | 275.12 | 0.0 |
| 20Q2 (3) | 0.27 | -40.0 | 0.0 | -0.05 | 88.64 | 0.0 | 0.41 | 555.56 | 0.0 | -0.03 | -111.11 | 0.0 | 0.22 | 2100.0 | 0.0 | 0.04 | -90.91 | 0.0 | 0 | 0 | 0.0 | 0.47 | -92.49 | 0.0 | 1.24 | 96.83 | 0.0 | 0.66 | 57.14 | 0.0 | 0.37 | -2.63 | 0.0 | 0 | 0 | 0.0 | 26.21 | -53.4 | 0.0 |
| 20Q1 (2) | 0.45 | -76.56 | 0.0 | -0.44 | -91.3 | 0.0 | -0.09 | 55.0 | 0.0 | 0.27 | 285.71 | 0.0 | 0.01 | -99.41 | 0.0 | 0.44 | 76.0 | 0.0 | 0 | 0 | 0.0 | 6.29 | 92.87 | 0.0 | 0.63 | -18.18 | 0.0 | 0.42 | 13.51 | 0.0 | 0.38 | -2.56 | 0.0 | 0 | 0 | 0.0 | 56.25 | -77.73 | 0.0 |
| 19Q4 (1) | 1.92 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.26 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 252.63 | 0.0 | 0.0 |
