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) | 6.0 | -43.56 | -10.94 | 0 | -3.69 | 0 | 0.21 | 0 | -4.94 | 0 | 8.6 | 11.83 | 0 | 0 | 23.36 | 55.57 | 5.57 | -58.49 | 4.64 | -57.82 | 1.15 | 3.6 | 0.13 | 18.18 | 101.35 | 16.51 |
| 2022 (9) | 10.63 | 45.02 | -6.41 | 0 | -4.14 | 0 | -0.19 | 0 | 4.22 | 104.85 | 7.69 | 136.62 | 0 | 0 | 15.01 | 33.37 | 13.42 | 126.69 | 11.0 | 125.87 | 1.11 | -1.77 | 0.11 | 0.0 | 86.99 | -27.49 |
| 2021 (8) | 7.33 | 2.09 | -5.27 | 0 | 6.11 | 0 | -0.1 | 0 | 2.06 | -66.06 | 3.25 | 261.11 | 0 | 0 | 11.26 | 263.99 | 5.92 | -11.38 | 4.87 | -8.29 | 1.13 | 3.67 | 0.11 | -8.33 | 119.97 | 8.94 |
| 2020 (7) | 7.18 | 77.72 | -1.11 | 0 | -3.36 | 0 | 0.12 | 0 | 6.07 | 194.66 | 0.9 | -61.21 | -0.12 | 0 | 3.09 | -62.62 | 6.68 | -2.91 | 5.31 | -4.67 | 1.09 | 11.22 | 0.12 | 50.0 | 110.12 | 80.72 |
| 2019 (6) | 4.04 | 118.38 | -1.98 | 0 | -0.13 | 0 | -0.06 | 0 | 2.06 | 160.76 | 2.32 | 52.63 | 0 | 0 | 8.27 | -8.23 | 6.88 | 135.62 | 5.57 | 127.35 | 0.98 | 34.25 | 0.08 | 60.0 | 60.94 | 6.39 |
| 2018 (5) | 1.85 | -28.85 | -1.06 | 0 | -1.28 | 0 | -0.1 | 0 | 0.79 | -64.73 | 1.52 | 186.79 | 0 | 0 | 9.02 | 111.27 | 2.92 | 51.3 | 2.45 | 75.0 | 0.73 | 15.87 | 0.05 | -28.57 | 57.28 | -53.74 |
| 2017 (4) | 2.6 | 88.41 | -0.36 | 0 | -3.21 | 0 | 0.03 | -75.0 | 2.24 | 61.15 | 0.53 | 130.43 | 0 | 0 | 4.27 | 202.42 | 1.93 | -34.35 | 1.4 | -45.95 | 0.63 | 6.78 | 0.07 | 0.0 | 123.81 | 191.58 |
| 2016 (3) | 1.38 | 0 | 0.01 | 0 | 0.77 | 0 | 0.12 | 0 | 1.39 | 0 | 0.23 | 0 | 0 | 0 | 1.41 | 0 | 2.94 | 0 | 2.59 | 0 | 0.59 | 0 | 0.07 | 0 | 42.46 | 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) | 0.9 | 9.76 | -30.77 | -5.42 | -560.98 | -271.23 | -3.81 | -143.54 | 37.34 | -2.39 | -7866.67 | -1305.88 | -4.52 | 0 | -2725.0 | 0.92 | -7.07 | 91.67 | 0 | 0 | 0 | 4.77 | -39.52 | -2.28 | 4.87 | 85.17 | 266.17 | 4.04 | 80.36 | 218.11 | 0.57 | 3.64 | 103.57 | 0.04 | 0.0 | 33.33 | 19.35 | -33.2 | -76.48 |
| 24Q2 (19) | 0.82 | -74.53 | 131.42 | -0.82 | 80.8 | 6.82 | 8.75 | 3140.74 | 29266.67 | -0.03 | 62.5 | -111.11 | 0 | 100.0 | 100.0 | 0.99 | 28.57 | -48.17 | 0 | 0 | 0 | 7.88 | 9.84 | -58.03 | 2.63 | 18.47 | 58.43 | 2.24 | 12.0 | 64.71 | 0.55 | 7.84 | 103.7 | 0.04 | 0.0 | 33.33 | 28.98 | -77.05 | 118.43 |
| 24Q1 (18) | 3.22 | -13.44 | -10.06 | -4.27 | 11.04 | -12.37 | 0.27 | -89.07 | 775.0 | -0.08 | -172.73 | 0 | -1.05 | 2.78 | -377.27 | 0.77 | -77.62 | -72.2 | 0 | 0 | 0 | 7.18 | -85.96 | -73.89 | 2.22 | 196.0 | 21.31 | 2.0 | 244.83 | 39.86 | 0.51 | 50.0 | 88.89 | 0.04 | 33.33 | 33.33 | 126.27 | -67.75 | -38.98 |
| 23Q4 (17) | 3.72 | 186.15 | -19.65 | -4.8 | -228.77 | -190.91 | 2.47 | 140.62 | 6275.0 | 0.11 | 164.71 | -60.71 | -1.08 | -575.0 | -136.24 | 3.44 | 616.67 | 109.76 | 0 | 0 | 0 | 51.11 | 947.85 | 432.65 | 0.75 | -43.61 | -85.66 | 0.58 | -54.33 | -85.64 | 0.34 | 21.43 | 21.43 | 0.03 | 0.0 | 0.0 | 391.58 | 375.92 | 267.9 |
| 23Q3 (16) | 1.3 | 149.81 | -62.32 | -1.46 | -65.91 | 0.0 | -6.08 | -20166.67 | -47.57 | -0.17 | -162.96 | 43.33 | -0.16 | 95.42 | -108.04 | 0.48 | -74.87 | -81.32 | 0 | 0 | 0 | 4.88 | -74.03 | -70.48 | 1.33 | -19.88 | -69.5 | 1.27 | -6.62 | -65.58 | 0.28 | 3.7 | 0.0 | 0.03 | 0.0 | 0.0 | 82.28 | 152.33 | -4.6 |
| 23Q2 (15) | -2.61 | -172.91 | -944.0 | -0.88 | 76.84 | 50.84 | -0.03 | 25.0 | 25.0 | 0.27 | 0 | 0 | -3.49 | -1486.36 | -71.08 | 1.91 | -31.05 | 10.4 | 0 | 0 | 0 | 18.78 | -31.66 | 14.75 | 1.66 | -9.29 | -34.13 | 1.36 | -4.9 | -34.62 | 0.27 | 0.0 | -3.57 | 0.03 | 0.0 | 0.0 | -157.23 | -175.98 | -1403.11 |
| 23Q1 (14) | 3.58 | -22.68 | 28.32 | -3.8 | -130.3 | -151.66 | -0.04 | 0.0 | -166.67 | 0 | -100.0 | 100.0 | -0.22 | -107.38 | -117.19 | 2.77 | 68.9 | 58.29 | 0 | 0 | 0 | 27.48 | 186.36 | 25.78 | 1.83 | -65.01 | 39.69 | 1.43 | -64.6 | 20.17 | 0.27 | -3.57 | 0.0 | 0.03 | 0.0 | 0.0 | 206.94 | 94.42 | 10.51 |
| 22Q4 (13) | 4.63 | 34.2 | 58.56 | -1.65 | -13.01 | -153.92 | -0.04 | 99.03 | 71.43 | 0.28 | 193.33 | 366.67 | 2.98 | 49.75 | -50.17 | 1.64 | -36.19 | 74.47 | 0 | 0 | 0 | 9.60 | -41.94 | -3.63 | 5.23 | 19.95 | 88.13 | 4.04 | 9.49 | 71.19 | 0.28 | 0.0 | -3.45 | 0.03 | 0.0 | 0.0 | 106.44 | 23.4 | -2.31 |
| 22Q3 (12) | 3.45 | 1480.0 | 150.0 | -1.46 | 18.44 | -474.36 | -4.12 | -10200.0 | 7.42 | -0.3 | 0 | -200.0 | 1.99 | 197.55 | 12.43 | 2.57 | 48.55 | 129.46 | 0 | 0 | 0 | 16.53 | 0.98 | 11.41 | 4.36 | 73.02 | 194.59 | 3.69 | 77.4 | 204.96 | 0.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 86.25 | 924.55 | -5.0 |
| 22Q2 (11) | -0.25 | -108.96 | -116.89 | -1.79 | -18.54 | -237.74 | -0.04 | -166.67 | -157.14 | 0 | 100.0 | 100.0 | -2.04 | -259.38 | -314.74 | 1.73 | -1.14 | 246.0 | 0 | 0 | 0 | 16.37 | -25.09 | 110.15 | 2.52 | 92.37 | 140.0 | 2.08 | 74.79 | 144.71 | 0.28 | 3.7 | 0.0 | 0.03 | 0.0 | 0.0 | -10.46 | -105.59 | -108.2 |
| 22Q1 (10) | 2.79 | -4.45 | 80.0 | -1.51 | -149.35 | 81.56 | 0.06 | 142.86 | -99.44 | -0.17 | -383.33 | -466.67 | 1.28 | -78.6 | 119.28 | 1.75 | 86.17 | 153.62 | 0 | 0 | 0 | 21.85 | 119.41 | 73.2 | 1.31 | -52.88 | 114.75 | 1.19 | -49.58 | 158.7 | 0.27 | -6.9 | -6.9 | 0.03 | 0.0 | 0.0 | 187.25 | 71.86 | -5.77 |
| 21Q4 (9) | 2.92 | 111.59 | 21.16 | 3.06 | 684.62 | 1087.1 | -0.14 | 96.85 | 87.61 | 0.06 | 160.0 | -53.85 | 5.98 | 237.85 | 184.76 | 0.94 | -16.07 | 422.22 | 0 | 0 | 100.0 | 9.96 | -32.87 | 244.09 | 2.78 | 87.84 | 98.57 | 2.36 | 95.04 | 100.0 | 0.29 | 3.57 | 3.57 | 0.03 | 0.0 | 0.0 | 108.96 | 20.01 | -32.64 |
| 21Q3 (8) | 1.38 | -6.76 | -42.74 | 0.39 | 173.58 | 256.0 | -4.45 | -6457.14 | -99.55 | -0.1 | -233.33 | -150.0 | 1.77 | 86.32 | -18.06 | 1.12 | 124.0 | 366.67 | 0 | 0 | 0 | 14.83 | 90.47 | 411.17 | 1.48 | 40.95 | -22.92 | 1.21 | 42.35 | -22.93 | 0.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 90.79 | -28.84 | -29.18 |
| 21Q2 (7) | 1.48 | -4.52 | -37.29 | -0.53 | 93.53 | 3.64 | 0.07 | -99.34 | 800.0 | -0.03 | 0.0 | -200.0 | 0.95 | 114.31 | -47.51 | 0.5 | -27.54 | 6.38 | 0 | 0 | 0 | 7.79 | -38.26 | 142.1 | 1.05 | 72.13 | -68.66 | 0.85 | 84.78 | -66.8 | 0.28 | -3.45 | -46.15 | 0.03 | 0.0 | -50.0 | 127.59 | -35.8 | 69.75 |
| 21Q1 (6) | 1.55 | -35.68 | -47.46 | -8.19 | -2541.94 | -291.87 | 10.62 | 1039.82 | 7485.71 | -0.03 | -123.08 | 25.0 | -6.64 | -416.19 | -872.09 | 0.69 | 283.33 | 283.33 | 0 | 100.0 | 0 | 12.61 | 335.89 | 319.77 | 0.61 | -56.43 | -56.43 | 0.46 | -61.02 | -54.9 | 0.29 | 3.57 | 16.0 | 0.03 | 0.0 | 0.0 | 198.72 | 22.86 | -12.43 |
| 20Q4 (5) | 2.41 | 0.0 | -5.12 | -0.31 | -24.0 | 38.0 | -1.13 | 49.33 | -232.35 | 0.13 | 425.0 | 285.71 | 2.1 | -2.78 | 2.94 | 0.18 | -25.0 | -77.5 | -0.12 | 0 | 0 | 2.89 | -0.28 | -76.13 | 1.4 | -27.08 | -17.65 | 1.18 | -24.84 | -18.06 | 0.28 | 0.0 | 12.0 | 0.03 | 0.0 | 50.0 | 161.74 | 26.17 | 8.89 |
| 20Q3 (4) | 2.41 | 2.12 | 0.0 | -0.25 | 54.55 | 0.0 | -2.23 | -22200.0 | 0.0 | -0.04 | -233.33 | 0.0 | 2.16 | 19.34 | 0.0 | 0.24 | -48.94 | 0.0 | 0 | 0 | 0.0 | 2.90 | -9.79 | 0.0 | 1.92 | -42.69 | 0.0 | 1.57 | -38.67 | 0.0 | 0.28 | -46.15 | 0.0 | 0.03 | -50.0 | 0.0 | 128.19 | 70.56 | 0.0 |
| 20Q2 (3) | 2.36 | -20.0 | 0.0 | -0.55 | 73.68 | 0.0 | -0.01 | -107.14 | 0.0 | 0.03 | 175.0 | 0.0 | 1.81 | 110.47 | 0.0 | 0.47 | 161.11 | 0.0 | 0 | 0 | 0.0 | 3.22 | 7.05 | 0.0 | 3.35 | 139.29 | 0.0 | 2.56 | 150.98 | 0.0 | 0.52 | 108.0 | 0.0 | 0.06 | 100.0 | 0.0 | 75.16 | -66.88 | 0.0 |
| 20Q1 (2) | 2.95 | 16.14 | 0.0 | -2.09 | -318.0 | 0.0 | 0.14 | 141.18 | 0.0 | -0.04 | 42.86 | 0.0 | 0.86 | -57.84 | 0.0 | 0.18 | -77.5 | 0.0 | 0 | 0 | 0.0 | 3.01 | -75.21 | 0.0 | 1.4 | -17.65 | 0.0 | 1.02 | -29.17 | 0.0 | 0.25 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 226.92 | 52.77 | 0.0 |
| 19Q4 (1) | 2.54 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.12 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 148.54 | 0.0 | 0.0 |
