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) | 6.8 | -6.72 | -2.92 | 0 | -0.8 | 0 | 0.18 | -28.0 | 3.88 | -30.47 | 1.58 | 59.6 | 0 | 0 | 4.32 | 43.68 | 3.44 | -11.57 | 2.97 | -9.73 | 1.28 | 10.34 | 0.02 | -33.33 | 159.25 | -2.13 |
| 2022 (9) | 7.29 | 0 | -1.71 | 0 | -1.57 | 0 | 0.25 | 0 | 5.58 | 0 | 0.99 | -22.05 | 0 | 0 | 3.00 | -39.7 | 3.89 | 90.69 | 3.29 | 101.84 | 1.16 | 14.85 | 0.03 | -25.0 | 162.72 | 0 |
| 2021 (8) | -1.52 | 0 | -1.14 | 0 | 1.2 | 0 | -0.14 | 0 | -2.66 | 0 | 1.27 | 159.18 | 0 | 0 | 4.98 | 124.92 | 2.04 | 0.0 | 1.63 | 11.64 | 1.01 | -9.01 | 0.04 | -20.0 | -56.72 | 0 |
| 2020 (7) | 2.28 | -17.39 | -1.84 | 0 | -1.35 | 0 | 0 | 0 | 0.44 | 388.89 | 0.49 | -66.44 | 0 | 0 | 2.22 | -53.56 | 2.04 | -12.82 | 1.46 | -16.09 | 1.11 | 14.43 | 0.05 | 25.0 | 87.02 | -13.29 |
| 2019 (6) | 2.76 | 100.0 | -2.67 | 0 | -0.84 | 0 | 0.19 | 533.33 | 0.09 | -62.5 | 1.46 | 36.45 | 0 | 0 | 4.77 | 41.04 | 2.34 | -22.26 | 1.74 | -33.08 | 0.97 | 56.45 | 0.04 | 33.33 | 100.36 | 136.36 |
| 2018 (5) | 1.38 | 122.58 | -1.14 | 0 | -1.39 | 0 | 0.03 | -76.92 | 0.24 | 0 | 1.07 | 42.67 | 0 | 0 | 3.38 | 6.5 | 3.01 | 81.33 | 2.6 | 116.67 | 0.62 | -11.43 | 0.03 | 0.0 | 42.46 | 32.18 |
| 2017 (4) | 0.62 | -56.64 | -0.66 | 0 | 0.02 | 0 | 0.13 | 0 | -0.04 | 0 | 0.75 | 47.06 | 0 | 0 | 3.18 | 38.4 | 1.66 | 82.42 | 1.2 | 62.16 | 0.7 | -19.54 | 0.03 | -40.0 | 32.12 | -62.71 |
| 2016 (3) | 1.43 | -66.74 | -0.62 | 0 | -0.75 | 0 | -0.1 | 0 | 0.81 | -79.18 | 0.51 | 41.67 | 0 | 0 | 2.29 | 39.95 | 0.91 | -45.51 | 0.74 | -54.04 | 0.87 | -21.62 | 0.05 | 0.0 | 86.14 | -44.51 |
| 2015 (2) | 4.3 | 551.52 | -0.41 | 0 | -0.43 | 0 | 0.07 | -77.42 | 3.89 | 1845.0 | 0.36 | -58.14 | 0 | 0 | 1.64 | -62.43 | 1.67 | 114.1 | 1.61 | 87.21 | 1.11 | 0.91 | 0.05 | 25.0 | 155.23 | 370.41 |
| 2014 (1) | 0.66 | -70.14 | -0.46 | 0 | -0.09 | 0 | 0.31 | 520.0 | 0.2 | -90.52 | 0.86 | 377.78 | 0 | 0 | 4.36 | 325.18 | 0.78 | 225.0 | 0.86 | 68.63 | 1.1 | -9.84 | 0.04 | 0.0 | 33.00 | -73.57 |
| 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) | 1.05 | -24.46 | 150.0 | -0.26 | -262.5 | -333.33 | -2.34 | -2825.0 | -90.24 | -0.15 | 40.0 | 65.91 | 0.79 | -49.03 | 119.44 | 0.21 | 90.91 | -16.0 | 0 | 0 | 0 | 2.54 | 94.38 | -14.07 | 1.01 | -15.13 | 32.89 | 0.83 | -23.85 | 5.06 | 0.31 | 0.0 | -3.12 | 0.01 | 0.0 | 0.0 | 91.30 | -7.38 | 143.48 |
| 24Q2 (19) | 1.39 | -24.04 | -37.1 | 0.16 | 700.0 | 130.77 | -0.08 | 89.87 | -33.33 | -0.25 | 26.47 | -158.14 | 1.55 | -16.22 | -8.28 | 0.11 | 175.0 | -57.69 | 0 | 0 | 0 | 1.31 | 149.17 | -47.63 | 1.19 | 67.61 | 25.26 | 1.09 | 29.76 | 13.54 | 0.31 | -3.12 | -6.06 | 0.01 | 0.0 | 0.0 | 98.58 | -36.97 | -42.01 |
| 24Q1 (18) | 1.83 | 37.59 | -35.56 | 0.02 | 105.88 | 101.0 | -0.79 | -307.89 | -818.18 | -0.34 | -128.57 | 66.34 | 1.85 | 86.87 | 120.24 | 0.04 | -42.86 | -96.04 | 0 | 0 | 0 | 0.52 | -45.33 | -94.57 | 0.71 | 18.33 | -36.61 | 0.84 | 189.66 | -8.7 | 0.32 | -3.03 | 6.67 | 0.01 | 0.0 | 0.0 | 156.41 | -25.91 | -32.26 |
| 23Q4 (17) | 1.33 | 216.67 | -52.33 | -0.34 | -466.67 | -54.55 | 0.38 | 130.89 | 272.73 | 1.19 | 370.45 | 283.87 | 0.99 | 175.0 | -61.48 | 0.07 | -72.0 | -78.12 | 0 | 0 | 0 | 0.96 | -67.54 | -72.27 | 0.6 | -21.05 | -45.95 | 0.29 | -63.29 | -64.2 | 0.33 | 3.12 | 13.79 | 0.01 | 0.0 | 0.0 | 211.11 | 462.96 | -16.01 |
| 23Q3 (16) | 0.42 | -81.0 | -82.79 | -0.06 | 88.46 | 60.0 | -1.23 | -1950.0 | -43.02 | -0.44 | -202.33 | 0 | 0.36 | -78.7 | -84.28 | 0.25 | -3.85 | 38.89 | 0 | 0 | 0 | 2.96 | 18.46 | 49.41 | 0.76 | -20.0 | -30.28 | 0.79 | -17.71 | -21.0 | 0.32 | -3.03 | 10.34 | 0.01 | 0.0 | 0.0 | 37.50 | -77.94 | -80.02 |
| 23Q2 (15) | 2.21 | -22.18 | 194.67 | -0.52 | 74.0 | 30.67 | -0.06 | -154.55 | 95.16 | 0.43 | 142.57 | 330.0 | 1.69 | 101.19 | 0 | 0.26 | -74.26 | 550.0 | 0 | 0 | 0 | 2.50 | -74.16 | 377.67 | 0.95 | -15.18 | -5.94 | 0.96 | 4.35 | 9.09 | 0.33 | 10.0 | 13.79 | 0.01 | 0.0 | 0.0 | 170.00 | -26.37 | 167.47 |
| 23Q1 (14) | 2.84 | 1.79 | 115.15 | -2.0 | -809.09 | -244.83 | 0.11 | 150.0 | -85.33 | -1.01 | -425.81 | -531.25 | 0.84 | -67.32 | 13.51 | 1.01 | 215.62 | 129.55 | 0 | 0 | 0 | 9.67 | 179.08 | 52.88 | 1.12 | 0.9 | 67.16 | 0.92 | 13.58 | 50.82 | 0.3 | 3.45 | 7.14 | 0.01 | 0.0 | 0 | 230.89 | -8.14 | 55.68 |
| 22Q4 (13) | 2.79 | 14.34 | 267.07 | -0.22 | -46.67 | 35.29 | -0.22 | 74.42 | -118.18 | 0.31 | 0 | 138.46 | 2.57 | 12.23 | 227.86 | 0.32 | 77.78 | -13.51 | 0 | 0 | 0 | 3.46 | 74.89 | -35.23 | 1.11 | 1.83 | 73.44 | 0.81 | -19.0 | 55.77 | 0.29 | 0.0 | 3.57 | 0.01 | 0.0 | 0.0 | 251.35 | 33.92 | 221.91 |
| 22Q3 (12) | 2.44 | 225.33 | 528.07 | -0.15 | 80.0 | 51.61 | -0.86 | 30.65 | -332.43 | 0 | -100.0 | 100.0 | 2.29 | 0 | 360.23 | 0.18 | 350.0 | -21.74 | 0 | 0 | 0 | 1.98 | 278.71 | -43.18 | 1.09 | 7.92 | 113.73 | 1.0 | 13.64 | 150.0 | 0.29 | 0.0 | 16.0 | 0.01 | 0.0 | 0.0 | 187.69 | 195.3 | 317.33 |
| 22Q2 (11) | 0.75 | -43.18 | 227.12 | -0.75 | -29.31 | -253.06 | -1.24 | -265.33 | -53.09 | 0.1 | 162.5 | 600.0 | 0 | -100.0 | 100.0 | 0.04 | -90.91 | -91.49 | 0 | 0 | 0 | 0.52 | -91.73 | -92.97 | 1.01 | 50.75 | 114.89 | 0.88 | 44.26 | 166.67 | 0.29 | 3.57 | 20.83 | 0.01 | 0 | 0.0 | 63.56 | -57.15 | 162.48 |
| 22Q1 (10) | 1.32 | 179.04 | 0.76 | -0.58 | -70.59 | 40.82 | 0.75 | -38.02 | 70.45 | -0.16 | -223.08 | -14.29 | 0.74 | 136.82 | 124.24 | 0.44 | 18.92 | 131.58 | 0 | 0 | 0 | 6.32 | 18.24 | 87.99 | 0.67 | 4.69 | 59.52 | 0.61 | 17.31 | 64.86 | 0.28 | 0.0 | 16.67 | 0 | -100.0 | -100.0 | 148.31 | 171.94 | -29.81 |
| 21Q4 (9) | -1.67 | -192.98 | -196.53 | -0.34 | -9.68 | -17.24 | 1.21 | 227.03 | 170.76 | 0.13 | 218.18 | 425.0 | -2.01 | -128.41 | -239.58 | 0.37 | 60.87 | 3600.0 | 0 | 0 | 0 | 5.35 | 53.43 | 2792.63 | 0.64 | 25.49 | 68.42 | 0.52 | 30.0 | 136.36 | 0.28 | 12.0 | 16.67 | 0.01 | 0.0 | 0.0 | -206.17 | -138.73 | -156.01 |
| 21Q3 (8) | -0.57 | 3.39 | -180.28 | -0.31 | -163.27 | 61.25 | 0.37 | 145.68 | -53.16 | -0.11 | -450.0 | -283.33 | -0.88 | -780.0 | -877.78 | 0.23 | -51.06 | 76.92 | 0 | 0 | 0 | 3.48 | -53.14 | 62.18 | 0.51 | 8.51 | -30.14 | 0.4 | 21.21 | 14.29 | 0.25 | 4.17 | 0.0 | 0.01 | 0.0 | 0.0 | -86.36 | 15.1 | -174.2 |
| 21Q2 (7) | -0.59 | -145.04 | 43.27 | 0.49 | 150.0 | 258.06 | -0.81 | -284.09 | -237.29 | -0.02 | 85.71 | -111.76 | -0.1 | -130.3 | 92.59 | 0.47 | 147.37 | 147.37 | 0 | 0 | 0 | 7.44 | 121.14 | 34.25 | 0.47 | 11.9 | 11.9 | 0.33 | -10.81 | -15.38 | 0.24 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | -101.72 | -148.14 | 34.47 |
| 21Q1 (6) | 1.31 | -24.28 | 50.57 | -0.98 | -237.93 | -122.73 | 0.44 | 125.73 | 143.14 | -0.14 | -250.0 | 26.32 | 0.33 | -77.08 | -23.26 | 0.19 | 1800.0 | 18.75 | 0 | 0 | 0 | 3.36 | 1719.29 | 51.96 | 0.42 | 10.53 | -19.23 | 0.37 | 68.18 | -26.0 | 0.24 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 211.29 | -42.6 | 111.29 |
| 20Q4 (5) | 1.73 | 143.66 | -28.22 | -0.29 | 63.75 | 46.3 | -1.71 | -316.46 | -8.92 | -0.04 | -166.67 | -144.44 | 1.44 | 1700.0 | -22.99 | 0.01 | -92.31 | -97.87 | 0 | 0 | 0 | 0.18 | -91.4 | -97.03 | 0.38 | -47.95 | -50.65 | 0.22 | -37.14 | -62.71 | 0.24 | -4.0 | -4.0 | 0.01 | 0.0 | 0.0 | 368.09 | 216.24 | 29.82 |
| 20Q3 (4) | 0.71 | 168.27 | 0.0 | -0.8 | -158.06 | 0.0 | 0.79 | 33.9 | 0.0 | 0.06 | -64.71 | 0.0 | -0.09 | 93.33 | 0.0 | 0.13 | -31.58 | 0.0 | 0 | 0 | 0.0 | 2.15 | -61.21 | 0.0 | 0.73 | 73.81 | 0.0 | 0.35 | -10.26 | 0.0 | 0.25 | -7.41 | 0.0 | 0.01 | 0.0 | 0.0 | 116.39 | 174.98 | 0.0 |
| 20Q2 (3) | -1.04 | -219.54 | 0.0 | -0.31 | 29.55 | 0.0 | 0.59 | 157.84 | 0.0 | 0.17 | 189.47 | 0.0 | -1.35 | -413.95 | 0.0 | 0.19 | 18.75 | 0.0 | 0 | 0 | 0.0 | 5.54 | 150.31 | 0.0 | 0.42 | -19.23 | 0.0 | 0.39 | -22.0 | 0.0 | 0.27 | -25.0 | 0.0 | 0.01 | 0.0 | 0.0 | -155.22 | -255.22 | 0.0 |
| 20Q1 (2) | 0.87 | -63.9 | 0.0 | -0.44 | 18.52 | 0.0 | -1.02 | 35.03 | 0.0 | -0.19 | -311.11 | 0.0 | 0.43 | -77.01 | 0.0 | 0.16 | -65.96 | 0.0 | 0 | 0 | 0.0 | 2.21 | -64.45 | 0.0 | 0.52 | -32.47 | 0.0 | 0.5 | -15.25 | 0.0 | 0.36 | 44.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | -64.73 | 0.0 |
| 19Q4 (1) | 2.41 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | -1.57 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.23 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 283.53 | 0.0 | 0.0 |
