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) | 11.53 | 69.56 | -2.54 | 0 | -7.84 | 0 | -0.03 | 0 | 8.99 | 136.58 | 2.71 | -19.58 | -0.07 | 0 | 5.99 | -2.88 | 5.41 | -26.49 | 4.3 | -28.21 | 2.96 | 9.63 | 0.07 | -36.36 | 157.30 | 103.56 |
| 2022 (9) | 6.8 | 91.55 | -3.0 | 0 | -2.32 | 0 | 0.06 | 200.0 | 3.8 | 1483.33 | 3.37 | 35.89 | -0.08 | 0 | 6.17 | 17.69 | 7.36 | 30.5 | 5.99 | 39.63 | 2.7 | 3.85 | 0.11 | -52.17 | 77.27 | 54.98 |
| 2021 (8) | 3.55 | -39.21 | -3.31 | 0 | -1.15 | 0 | 0.02 | -85.71 | 0.24 | -88.46 | 2.48 | -32.61 | -0.11 | 0 | 5.24 | -48.85 | 5.64 | 47.26 | 4.29 | 51.06 | 2.6 | 10.64 | 0.23 | 130.0 | 49.86 | -54.84 |
| 2020 (7) | 5.84 | 23.73 | -3.76 | 0 | -3.03 | 0 | 0.14 | 16.67 | 2.08 | 1633.33 | 3.68 | 7.29 | -0.15 | 0 | 10.25 | 12.04 | 3.83 | 32.53 | 2.84 | 32.71 | 2.35 | 8.29 | 0.1 | 66.67 | 110.40 | 2.21 |
| 2019 (6) | 4.72 | 60.0 | -4.6 | 0 | 0.93 | 830.0 | 0.12 | 0 | 0.12 | 0 | 3.43 | 18.69 | -0.2 | 0 | 9.15 | 9.57 | 2.89 | 41.67 | 2.14 | 26.63 | 2.17 | 0.0 | 0.06 | -14.29 | 108.01 | 43.89 |
| 2018 (5) | 2.95 | -8.67 | -3.46 | 0 | 0.1 | 0 | -0.15 | 0 | -0.51 | 0 | 2.89 | 104.96 | -0.15 | 0 | 8.35 | 88.73 | 2.04 | 25.93 | 1.69 | 138.03 | 2.17 | -3.12 | 0.07 | 0.0 | 75.06 | -29.82 |
| 2017 (4) | 3.23 | 13.33 | -1.04 | 0 | -1.76 | 0 | -0.08 | 0 | 2.19 | 0 | 1.41 | -71.05 | -0.04 | 0 | 4.43 | -72.21 | 1.62 | -10.99 | 0.71 | -23.66 | 2.24 | -13.85 | 0.07 | -65.0 | 106.95 | 39.98 |
| 2016 (3) | 2.85 | -48.18 | -5.17 | 0 | 2.34 | 0 | -0.04 | 0 | -2.32 | 0 | 4.87 | 299.18 | -0.2 | 0 | 15.93 | 309.49 | 1.82 | -19.47 | 0.93 | -41.88 | 2.6 | -4.06 | 0.2 | -28.57 | 76.41 | -36.23 |
| 2015 (2) | 5.5 | 79.74 | 0.03 | 0 | -5.18 | 0 | 0.19 | 0 | 5.53 | 0 | 1.22 | -76.08 | -0.19 | 0 | 3.89 | -74.61 | 2.26 | 96.52 | 1.6 | 125.35 | 2.71 | -4.24 | 0.28 | 21.74 | 119.83 | 47.63 |
| 2014 (1) | 3.06 | -29.98 | -3.25 | 0 | 1.93 | 484.85 | -0.03 | 0 | -0.19 | 0 | 5.1 | 46.55 | -0.22 | 0 | 15.32 | 52.49 | 1.15 | -31.55 | 0.71 | -42.74 | 2.83 | 10.55 | 0.23 | 9.52 | 81.17 | -25.52 |
| 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) | 1.25 | 37.36 | -43.18 | -0.94 | -62.07 | -16.05 | 8.95 | 666.46 | 642.42 | -0.07 | -800.0 | -40.0 | 0.31 | -6.06 | -77.7 | 0.86 | 68.63 | 34.38 | -0.03 | 0 | -50.0 | 7.22 | 74.29 | 29.64 | 1.51 | -31.67 | 8.63 | 1.07 | -41.53 | 0.94 | 0.73 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 68.68 | 94.72 | -43.49 |
| 24Q2 (19) | 0.91 | 0.0 | -72.26 | -0.58 | 7.94 | -28.89 | -1.58 | -213.67 | 40.6 | 0.01 | -50.0 | 200.0 | 0.33 | 17.86 | -88.34 | 0.51 | -23.88 | -22.73 | 0 | 100.0 | 100.0 | 4.14 | -25.61 | -28.38 | 2.21 | 17.55 | 121.0 | 1.83 | 27.08 | 64.86 | 0.73 | 0.0 | -2.67 | 0.02 | 0.0 | 0.0 | 35.27 | -15.12 | -79.78 |
| 24Q1 (18) | 0.91 | -76.42 | -58.45 | -0.63 | 4.55 | 0.0 | 1.39 | 156.73 | 229.91 | 0.02 | 150.0 | -71.43 | 0.28 | -91.25 | -82.05 | 0.67 | 19.64 | -20.24 | -0.02 | 0.0 | -100.0 | 5.57 | 2.14 | -20.17 | 1.88 | 77.36 | -4.08 | 1.44 | 89.47 | 5.11 | 0.73 | 0.0 | -2.67 | 0.02 | 0.0 | 0.0 | 41.55 | -83.75 | -59.4 |
| 23Q4 (17) | 3.86 | 75.45 | 11.56 | -0.66 | 18.52 | 15.38 | -2.45 | -48.48 | 14.93 | -0.04 | 20.0 | -133.33 | 3.2 | 130.22 | 19.4 | 0.56 | -12.5 | -33.33 | -0.02 | 0.0 | 0.0 | 5.45 | -2.11 | -21.0 | 1.06 | -23.74 | -39.43 | 0.76 | -28.3 | -42.42 | 0.73 | 0.0 | 2.82 | 0.02 | 0.0 | -33.33 | 255.63 | 110.31 | 52.2 |
| 23Q3 (16) | 2.2 | -32.93 | -26.67 | -0.81 | -80.0 | -252.17 | -1.65 | 37.97 | -81.32 | -0.05 | -400.0 | -225.0 | 1.39 | -50.88 | -49.82 | 0.64 | -3.03 | -15.79 | -0.02 | -100.0 | 0.0 | 5.57 | -3.71 | 5.39 | 1.39 | 39.0 | -37.67 | 1.06 | -4.5 | -45.64 | 0.73 | -2.67 | 7.35 | 0.02 | 0.0 | -33.33 | 121.55 | -30.33 | 7.77 |
| 23Q2 (15) | 3.28 | 49.77 | 166.67 | -0.45 | 28.57 | 71.15 | -2.66 | -148.6 | -691.11 | -0.01 | -114.29 | 94.12 | 2.83 | 81.41 | 957.58 | 0.66 | -21.43 | -36.54 | -0.01 | 0.0 | 50.0 | 5.78 | -17.09 | -23.47 | 1.0 | -48.98 | -43.5 | 1.11 | -18.98 | -25.5 | 0.75 | 0.0 | 13.64 | 0.02 | 0.0 | -33.33 | 174.47 | 70.48 | 209.22 |
| 23Q1 (14) | 2.19 | -36.71 | 343.33 | -0.63 | 19.23 | -46.51 | -1.07 | 62.85 | -204.9 | 0.07 | -41.67 | 16.67 | 1.56 | -41.79 | 217.29 | 0.84 | 0.0 | 16.67 | -0.01 | 50.0 | 0.0 | 6.98 | 1.08 | 38.47 | 1.96 | 12.0 | 21.74 | 1.37 | 3.79 | 10.48 | 0.75 | 5.63 | 15.38 | 0.02 | -33.33 | -33.33 | 102.34 | -39.07 | 318.32 |
| 22Q4 (13) | 3.46 | 15.33 | 246.0 | -0.78 | -239.13 | 27.78 | -2.88 | -216.48 | -453.85 | 0.12 | 200.0 | 1300.0 | 2.68 | -3.25 | 3450.0 | 0.84 | 10.53 | 47.37 | -0.02 | 0.0 | 0.0 | 6.90 | 30.6 | 45.92 | 1.75 | -21.52 | 66.67 | 1.32 | -32.31 | 55.29 | 0.71 | 4.41 | 7.58 | 0.03 | 0.0 | -50.0 | 167.96 | 48.93 | 163.7 |
| 22Q3 (12) | 3.0 | 143.9 | 261.45 | -0.23 | 85.26 | 73.56 | -0.91 | -302.22 | -192.86 | 0.04 | 123.53 | 33.33 | 2.77 | 939.39 | 7025.0 | 0.76 | -26.92 | 38.18 | -0.02 | 0.0 | 83.33 | 5.29 | -30.07 | 10.51 | 2.23 | 25.99 | 92.24 | 1.95 | 30.87 | 119.1 | 0.68 | 3.03 | 4.62 | 0.03 | 0.0 | -50.0 | 112.78 | 99.89 | 117.41 |
| 22Q2 (11) | 1.23 | 236.67 | 50.0 | -1.56 | -262.79 | -126.09 | 0.45 | -55.88 | 133.58 | -0.17 | -383.33 | -325.0 | -0.33 | 75.19 | -353.85 | 1.04 | 44.44 | 44.44 | -0.02 | -100.0 | -140.0 | 7.56 | 50.01 | 26.18 | 1.77 | 9.94 | 14.19 | 1.49 | 20.16 | 23.14 | 0.66 | 1.54 | 1.54 | 0.03 | 0.0 | -50.0 | 56.42 | 220.37 | 32.11 |
| 22Q1 (10) | -0.9 | -190.0 | -201.12 | -0.43 | 60.19 | 35.82 | 1.02 | 296.15 | 464.29 | 0.06 | 700.0 | 50.0 | -1.33 | -1562.5 | -704.55 | 0.72 | 26.32 | 12.5 | -0.01 | 50.0 | 66.67 | 5.04 | 6.52 | -7.73 | 1.61 | 53.33 | -14.36 | 1.24 | 45.88 | -7.46 | 0.65 | -1.52 | 1.56 | 0.03 | -50.0 | -50.0 | -46.88 | -173.59 | -207.44 |
| 21Q4 (9) | 1.0 | 20.48 | -37.5 | -1.08 | -24.14 | 27.52 | -0.52 | -153.06 | -33.33 | -0.01 | -133.33 | 83.33 | -0.08 | -100.0 | -172.73 | 0.57 | 3.64 | -21.92 | -0.02 | 83.33 | 33.33 | 4.73 | -1.09 | -41.03 | 1.05 | -9.48 | 64.06 | 0.85 | -4.49 | 54.55 | 0.66 | 1.54 | 4.76 | 0.06 | 0.0 | 100.0 | 63.69 | 22.78 | -51.83 |
| 21Q3 (8) | 0.83 | 1.22 | -57.44 | -0.87 | -26.09 | -135.14 | 0.98 | 173.13 | 149.25 | 0.03 | 175.0 | -66.67 | -0.04 | -130.77 | -102.53 | 0.55 | -23.61 | -35.29 | -0.12 | -340.0 | -200.0 | 4.78 | -20.16 | -50.15 | 1.16 | -25.16 | 9.43 | 0.89 | -26.45 | 28.99 | 0.65 | 0.0 | 6.56 | 0.06 | 0.0 | 100.0 | 51.88 | 21.46 | -64.62 |
| 21Q2 (7) | 0.82 | -7.87 | -37.4 | -0.69 | -2.99 | 1.43 | -1.34 | -378.57 | -74.03 | -0.04 | -200.0 | 50.0 | 0.13 | -40.91 | -78.69 | 0.72 | 12.5 | -26.53 | 0.05 | 266.67 | 266.67 | 5.99 | 9.69 | -44.68 | 1.55 | -17.55 | 47.62 | 1.21 | -9.7 | 53.16 | 0.65 | 1.56 | 16.07 | 0.06 | 0.0 | 200.0 | 42.71 | -2.11 | -55.34 |
| 21Q1 (6) | 0.89 | -44.38 | -9.18 | -0.67 | 55.03 | 43.7 | -0.28 | 28.21 | -315.38 | 0.04 | 166.67 | -78.95 | 0.22 | 100.0 | 204.76 | 0.64 | -12.33 | -43.36 | -0.03 | 0.0 | 40.0 | 5.46 | -31.93 | -57.14 | 1.88 | 193.75 | 74.07 | 1.34 | 143.64 | 65.43 | 0.64 | 1.59 | 16.36 | 0.06 | 100.0 | 200.0 | 43.63 | -67.01 | -38.57 |
| 20Q4 (5) | 1.6 | -17.95 | -34.16 | -1.49 | -302.7 | 19.46 | -0.39 | 80.4 | 9.3 | -0.06 | -166.67 | 73.91 | 0.11 | -93.04 | -81.03 | 0.73 | -14.12 | -23.16 | -0.03 | 25.0 | 66.67 | 8.02 | -16.38 | -20.79 | 0.64 | -39.62 | 3.23 | 0.55 | -20.29 | 0.0 | 0.63 | 3.28 | 16.67 | 0.03 | 0.0 | 50.0 | 132.23 | -9.81 | -39.6 |
| 20Q3 (4) | 1.95 | 48.85 | 0.0 | -0.37 | 47.14 | 0.0 | -1.99 | -158.44 | 0.0 | 0.09 | 212.5 | 0.0 | 1.58 | 159.02 | 0.0 | 0.85 | -13.27 | 0.0 | -0.04 | -33.33 | 0.0 | 9.59 | -11.41 | 0.0 | 1.06 | 0.95 | 0.0 | 0.69 | -12.66 | 0.0 | 0.61 | 8.93 | 0.0 | 0.03 | 50.0 | 0.0 | 146.62 | 53.33 | 0.0 |
| 20Q2 (3) | 1.31 | 33.67 | 0.0 | -0.7 | 41.18 | 0.0 | -0.77 | -692.31 | 0.0 | -0.08 | -142.11 | 0.0 | 0.61 | 390.48 | 0.0 | 0.98 | -13.27 | 0.0 | -0.03 | 40.0 | 0.0 | 10.83 | -15.0 | 0.0 | 1.05 | -2.78 | 0.0 | 0.79 | -2.47 | 0.0 | 0.56 | 1.82 | 0.0 | 0.02 | 0.0 | 0.0 | 95.62 | 34.65 | 0.0 |
| 20Q1 (2) | 0.98 | -59.67 | 0.0 | -1.19 | 35.68 | 0.0 | 0.13 | 130.23 | 0.0 | 0.19 | 182.61 | 0.0 | -0.21 | -136.21 | 0.0 | 1.13 | 18.95 | 0.0 | -0.05 | 44.44 | 0.0 | 12.74 | 25.79 | 0.0 | 1.08 | 74.19 | 0.0 | 0.81 | 47.27 | 0.0 | 0.55 | 1.85 | 0.0 | 0.02 | 0.0 | 0.0 | 71.01 | -67.56 | 0.0 |
| 19Q4 (1) | 2.43 | 0.0 | 0.0 | -1.85 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 10.13 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 218.92 | 0.0 | 0.0 |
