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) | 6.34 | 76.11 | -1.24 | 0 | -1.2 | 0 | 0.3 | 328.57 | 5.1 | 0 | 1.25 | -71.66 | 0 | 0 | 4.48 | -73.53 | 5.38 | 79.93 | 4.16 | 56.39 | 2.27 | 8.61 | 0.01 | 0.0 | 98.45 | 30.17 |
| 2022 (9) | 3.6 | 77.34 | -3.88 | 0 | 1.18 | 0 | 0.07 | 0 | -0.28 | 0 | 4.41 | -10.91 | 0 | 0 | 16.92 | -13.2 | 2.99 | -9.39 | 2.66 | -5.0 | 2.09 | 2.96 | 0.01 | 0.0 | 75.63 | 80.32 |
| 2021 (8) | 2.03 | -63.49 | -5.54 | 0 | -1.27 | 0 | -0.57 | 0 | -3.51 | 0 | 4.95 | -43.81 | 0 | 0 | 19.49 | -56.02 | 3.3 | 168.29 | 2.8 | 351.61 | 2.03 | 0.5 | 0.01 | 0.0 | 41.94 | -80.01 |
| 2020 (7) | 5.56 | 1.65 | -8.78 | 0 | 7.76 | 0 | 0.1 | 25.0 | -3.22 | 0 | 8.81 | 167.78 | 0 | 0 | 44.32 | 183.68 | 1.23 | 92.19 | 0.62 | 47.62 | 2.02 | -8.6 | 0.01 | 0.0 | 209.81 | 1.26 |
| 2019 (6) | 5.47 | 81.73 | -1.7 | 0 | -2.7 | 0 | 0.08 | 0 | 3.77 | 72.15 | 3.29 | 100.61 | 0 | 0 | 15.62 | 116.9 | 0.64 | -22.89 | 0.42 | -46.84 | 2.21 | 12.76 | 0.01 | -80.0 | 207.20 | 92.74 |
| 2018 (5) | 3.01 | 55.15 | -0.82 | 0 | -5.38 | 0 | -0.14 | 0 | 2.19 | 0 | 1.64 | -10.38 | 0 | 0 | 7.20 | -9.63 | 0.83 | 43.1 | 0.79 | 690.0 | 1.96 | -1.01 | 0.05 | -16.67 | 107.50 | 18.58 |
| 2017 (4) | 1.94 | -48.81 | -3.97 | 0 | 2.69 | 9.35 | 0.17 | 750.0 | -2.03 | 0 | 1.83 | -34.17 | 0 | 0 | 7.97 | -35.06 | 0.58 | -58.87 | 0.1 | -90.29 | 1.98 | 0.51 | 0.06 | 20.0 | 90.65 | -27.05 |
| 2016 (3) | 3.79 | 119.08 | -2.11 | 0 | 2.46 | 1437.5 | 0.02 | -50.0 | 1.68 | 0 | 2.78 | 21.93 | 0 | 0 | 12.27 | 21.5 | 1.41 | -0.7 | 1.03 | 3.0 | 1.97 | -0.51 | 0.05 | -16.67 | 124.26 | 118.36 |
| 2015 (2) | 1.73 | 55.86 | -1.75 | 0 | 0.16 | 0 | 0.04 | -92.16 | -0.02 | 0 | 2.28 | 212.33 | 0 | 0 | 10.10 | 211.22 | 1.42 | -43.65 | 1.0 | -49.49 | 1.98 | 4.76 | 0.06 | 20.0 | 56.91 | 100.97 |
| 2014 (1) | 1.11 | 0 | -1.63 | 0 | -0.65 | 0 | 0.51 | 0 | -0.52 | 0 | 0.73 | 0 | -0.89 | 0 | 3.25 | 0 | 2.52 | 0 | 1.98 | 0 | 1.89 | 0 | 0.05 | 0 | 28.32 | 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) | 3.54 | 98.88 | 44.49 | -0.73 | -78.05 | -55.32 | -3.69 | -301.09 | -265.35 | 0.35 | 75.0 | 1266.67 | 2.81 | 105.11 | 41.92 | 0.6 | 46.34 | 27.66 | 0 | 0 | 0 | 7.32 | 54.37 | 13.49 | 2.17 | -16.22 | 27.65 | 1.62 | -28.0 | 14.89 | 0.55 | 0.0 | -3.51 | 0.01 | 0.0 | 0 | 162.39 | 156.35 | 31.23 |
| 24Q2 (19) | 1.78 | 42.4 | 368.42 | -0.41 | 4.65 | -46.43 | -0.92 | 1.08 | -185.98 | 0.2 | 138.46 | 566.67 | 1.37 | 67.07 | 1270.0 | 0.41 | -2.38 | 41.38 | 0 | 0 | 0 | 4.74 | -10.51 | 7.06 | 2.59 | 26.96 | 137.61 | 2.25 | 19.05 | 144.57 | 0.55 | -1.79 | -1.79 | 0.01 | 0.0 | 0 | 63.35 | 24.66 | 146.71 |
| 24Q1 (18) | 1.25 | -59.94 | 220.51 | -0.43 | -72.0 | -79.17 | -0.93 | -200.0 | 2.11 | -0.52 | -201.96 | -147.62 | 0.82 | -71.43 | 446.67 | 0.42 | 68.0 | 75.0 | 0 | 0 | 0 | 5.30 | 67.58 | 36.16 | 2.04 | 5.7 | 209.09 | 1.89 | 41.04 | 285.71 | 0.56 | 0.0 | -3.45 | 0.01 | 0 | 0 | 50.81 | -69.06 | 39.41 |
| 23Q4 (17) | 3.12 | 27.35 | 153.66 | -0.25 | 46.81 | 44.44 | -0.31 | 69.31 | 67.71 | 0.51 | 1800.0 | 45.71 | 2.87 | 44.95 | 267.95 | 0.25 | -46.81 | -43.18 | 0 | 0 | 0 | 3.16 | -50.98 | -56.26 | 1.93 | 13.53 | 105.32 | 1.34 | -4.96 | 119.67 | 0.56 | -1.75 | 1.82 | 0 | 0 | 0 | 164.21 | 32.71 | 54.87 |
| 23Q3 (16) | 2.45 | 544.74 | 22.5 | -0.47 | -67.86 | 61.48 | -1.01 | -194.39 | -324.44 | -0.03 | -200.0 | 80.0 | 1.98 | 1880.0 | 153.85 | 0.47 | 62.07 | -61.48 | 0 | 0 | 0 | 6.45 | 45.62 | -64.7 | 1.7 | 55.96 | 153.73 | 1.41 | 53.26 | 120.31 | 0.57 | 1.79 | 5.56 | 0 | 0 | 0 | 123.74 | 381.92 | -26.99 |
| 23Q2 (15) | 0.38 | -2.56 | 371.43 | -0.28 | -16.67 | 83.43 | 1.07 | 212.63 | -6.96 | 0.03 | 114.29 | 250.0 | 0.1 | -33.33 | 105.46 | 0.29 | 20.83 | -82.74 | 0 | 0 | 0 | 4.43 | 13.82 | -80.66 | 1.09 | 65.15 | 18.48 | 0.92 | 87.76 | 3.37 | 0.56 | -3.45 | 9.8 | 0 | 0 | 0 | 25.68 | -29.56 | 356.76 |
| 23Q1 (14) | 0.39 | -68.29 | -23.53 | -0.24 | 46.67 | 53.85 | -0.95 | 1.04 | -275.93 | -0.21 | -160.0 | -90.91 | 0.15 | -80.77 | 1600.0 | 0.24 | -45.45 | -77.57 | 0 | 0 | 0 | 3.89 | -46.16 | -78.3 | 0.66 | -29.79 | 40.43 | 0.49 | -19.67 | -5.77 | 0.58 | 5.45 | 18.37 | 0 | 0 | 0 | 36.45 | -65.63 | -27.82 |
| 22Q4 (13) | 1.23 | -38.5 | 284.38 | -0.45 | 63.11 | 68.97 | -0.96 | -313.33 | 45.76 | 0.35 | 333.33 | 169.23 | 0.78 | 0.0 | 169.03 | 0.44 | -63.93 | -69.01 | 0 | 0 | 0 | 7.22 | -60.44 | -68.15 | 0.94 | 40.3 | 44.62 | 0.61 | -4.69 | 27.08 | 0.55 | 1.85 | 10.0 | 0 | 0 | 0 | 106.03 | -37.44 | 224.73 |
| 22Q3 (12) | 2.0 | 1528.57 | 62.6 | -1.22 | 27.81 | 27.38 | 0.45 | -60.87 | -77.83 | -0.15 | -650.0 | 70.59 | 0.78 | 142.62 | 273.33 | 1.22 | -27.38 | 8.93 | 0 | 0 | 0 | 18.26 | -20.21 | 4.04 | 0.67 | -27.17 | 6.35 | 0.64 | -28.09 | -11.11 | 0.54 | 5.88 | 5.88 | 0 | 0 | 0 | 169.49 | 1794.92 | 69.49 |
| 22Q2 (11) | -0.14 | -127.45 | -255.56 | -1.69 | -225.0 | 5.59 | 1.15 | 112.96 | 167.65 | -0.02 | 81.82 | -114.29 | -1.83 | -18200.0 | -7.65 | 1.68 | 57.01 | -6.15 | 0 | 0 | 0 | 22.89 | 27.7 | -18.16 | 0.92 | 95.74 | -6.12 | 0.89 | 71.15 | 32.84 | 0.51 | 4.08 | -1.92 | 0 | 0 | 0 | -10.00 | -119.8 | -232.22 |
| 22Q1 (10) | 0.51 | 59.38 | 34.21 | -0.52 | 64.14 | 17.46 | 0.54 | 130.51 | 217.65 | -0.11 | -184.62 | 66.67 | -0.01 | 99.12 | 96.0 | 1.07 | -24.65 | 69.84 | 0 | 0 | 0 | 17.92 | -20.99 | 80.65 | 0.47 | -27.69 | -54.81 | 0.52 | 8.33 | -44.09 | 0.49 | -2.0 | -3.92 | 0 | 0 | 0 | 50.50 | 54.64 | 91.35 |
| 21Q4 (9) | 0.32 | -73.98 | -83.07 | -1.45 | 13.69 | -28.32 | -1.77 | -187.19 | -139.19 | 0.13 | 125.49 | 1200.0 | -1.13 | -151.11 | -248.68 | 1.42 | 26.79 | 26.79 | 0 | 0 | 0 | 22.68 | 29.22 | 20.71 | 0.65 | 3.17 | -9.72 | 0.48 | -33.33 | 23.08 | 0.5 | -1.96 | 0.0 | 0 | 0 | 0 | 32.65 | -67.35 | -84.62 |
| 21Q3 (8) | 1.23 | 1266.67 | -36.27 | -1.68 | 6.15 | -221.74 | 2.03 | 219.41 | 84.55 | -0.51 | -464.29 | -492.31 | -0.45 | 73.53 | -113.6 | 1.12 | -37.43 | 1144.44 | 0 | 0 | 0 | 17.55 | -37.23 | 935.74 | 0.63 | -35.71 | 70.27 | 0.72 | 7.46 | 260.0 | 0.51 | -1.92 | 2.0 | 0 | 0 | 0 | 100.00 | 1222.22 | -63.73 |
| 21Q2 (7) | 0.09 | -76.32 | -94.83 | -1.79 | -184.13 | 80.2 | -1.7 | -1100.0 | -122.97 | 0.14 | 142.42 | 566.67 | -1.7 | -580.0 | 76.71 | 1.79 | 184.13 | -76.45 | 0 | 0 | 0 | 27.97 | 181.91 | -68.31 | 0.98 | -5.77 | 600.0 | 0.67 | -27.96 | 1575.0 | 0.52 | 1.96 | -49.02 | 0 | 0 | -100.0 | 7.56 | -71.34 | -95.35 |
| 21Q1 (6) | 0.38 | -79.89 | 0 | -0.63 | 44.25 | 0 | 0.17 | 122.97 | 0 | -0.33 | -3400.0 | 0 | -0.25 | -132.89 | 0 | 0.63 | -43.75 | 0 | 0 | 0 | 0 | 9.92 | -47.2 | 0 | 1.04 | 44.44 | 0 | 0.93 | 138.46 | 0 | 0.51 | 2.0 | 0 | 0 | 0 | 0 | 26.39 | -87.57 | 0 |
| 20Q4 (5) | 1.89 | -2.07 | 0 | -1.13 | -181.88 | 0 | -0.74 | -167.27 | 0 | 0.01 | -92.31 | 0 | 0.76 | -77.04 | 0 | 1.12 | 1144.44 | 0 | 0 | 0 | 0 | 18.79 | 1008.72 | 0 | 0.72 | 94.59 | 0 | 0.39 | 95.0 | 0 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 212.36 | -22.98 | 0 |
| 20Q3 (4) | 1.93 | 10.92 | 0.0 | 1.38 | 115.27 | 0.0 | 1.1 | -85.14 | 0.0 | 0.13 | 533.33 | 0.0 | 3.31 | 145.34 | 0.0 | 0.09 | -98.82 | 0.0 | 0 | 0 | 0.0 | 1.69 | -98.08 | 0.0 | 0.37 | 164.29 | 0.0 | 0.2 | 400.0 | 0.0 | 0.5 | -50.98 | 0.0 | 0 | -100.0 | 0.0 | 275.71 | 69.55 | 0.0 |
| 20Q2 (3) | 1.74 | 0 | 0.0 | -9.04 | 0 | 0.0 | 7.4 | 0 | 0.0 | -0.03 | 0 | 0.0 | -7.3 | 0 | 0.0 | 7.6 | 0 | 0.0 | 0 | 0 | 0.0 | 88.27 | 0 | 0.0 | 0.14 | 0 | 0.0 | 0.04 | 0 | 0.0 | 1.02 | 0 | 0.0 | 0.01 | 0 | 0.0 | 162.62 | 0 | 0.0 |
