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) | 6.35 | 42.38 | -4.85 | 0 | -1.89 | 0 | 0 | 0 | 1.5 | 0 | 4.92 | -53.28 | -0.13 | 0 | 20.72 | -52.14 | 3.3 | -29.94 | 2.49 | -36.15 | 1.22 | 0.0 | 0.02 | 0.0 | 170.24 | 96.2 |
| 2022 (9) | 4.46 | -39.15 | -9.98 | 0 | 5.68 | 0 | 0.06 | 0 | -5.52 | 0 | 10.53 | 263.1 | 0 | 0 | 43.28 | 239.82 | 4.71 | -17.22 | 3.9 | -27.37 | 1.22 | -0.81 | 0.02 | -50.0 | 86.77 | -21.4 |
| 2021 (8) | 7.33 | -7.91 | -0.64 | 0 | -10.55 | 0 | -0.07 | 0 | 6.69 | -0.74 | 2.9 | 211.83 | 0 | 0 | 12.74 | 185.95 | 5.69 | 52.96 | 5.37 | 82.03 | 1.23 | -10.22 | 0.04 | -20.0 | 110.39 | -39.4 |
| 2020 (7) | 7.96 | 17.4 | -1.22 | 0 | -4.89 | 0 | 0 | 0 | 6.74 | 42.49 | 0.93 | -63.67 | 0 | 0 | 4.45 | -55.18 | 3.72 | 18.85 | 2.95 | 89.1 | 1.37 | -11.61 | 0.05 | -16.67 | 182.15 | -14.83 |
| 2019 (6) | 6.78 | 0 | -2.05 | 0 | -2.68 | 0 | 0.09 | 0 | 4.73 | 0 | 2.56 | -45.18 | 0 | 0 | 9.94 | -45.82 | 3.13 | -13.54 | 1.56 | -27.44 | 1.55 | 127.94 | 0.06 | 20.0 | 213.88 | 0 |
| 2018 (5) | -3.31 | 0 | -4.77 | 0 | 8.37 | 2.32 | -0.09 | 0 | -8.08 | 0 | 4.67 | -47.17 | 0 | 0 | 18.34 | -61.3 | 3.62 | 27.46 | 2.15 | 25.0 | 0.68 | 47.83 | 0.05 | 0.0 | -114.93 | 0 |
| 2017 (4) | -0.27 | 0 | -8.96 | 0 | 8.18 | -28.18 | 0.15 | 114.29 | -9.23 | 0 | 8.84 | -37.48 | 0 | 0 | 47.40 | -45.8 | 2.84 | 10.94 | 1.72 | 12.42 | 0.46 | 39.39 | 0.05 | -37.5 | -12.11 | 0 |
| 2016 (3) | 2.34 | -18.75 | -14.42 | 0 | 11.39 | 0 | 0.07 | 0 | -12.08 | 0 | 14.14 | 2144.44 | 0 | 0 | 87.45 | 1998.7 | 2.56 | 1.99 | 1.53 | -15.0 | 0.33 | 50.0 | 0.08 | 14.29 | 120.62 | -12.47 |
| 2015 (2) | 2.88 | 0 | -0.9 | 0 | -0.79 | 0 | -0.04 | 0 | 1.98 | 0 | 0.63 | -79.48 | 0 | 0 | 4.17 | -83.16 | 2.51 | 141.35 | 1.8 | 97.8 | 0.22 | 10.0 | 0.07 | -22.22 | 137.80 | 0 |
| 2014 (1) | -1.13 | 0 | -3.25 | 0 | 4.96 | 0 | 0.11 | 0 | -4.38 | 0 | 3.07 | 0 | 0 | 0 | 24.74 | 0 | 1.04 | 0 | 0.91 | 0 | 0.2 | 0 | 0.09 | 0 | -94.17 | 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) | 1.43 | 90.67 | -27.04 | -1.36 | 29.9 | -30.77 | -0.04 | -128.57 | 96.52 | 0.09 | 0 | 212.5 | 0.07 | 105.88 | -92.39 | 1.34 | -31.28 | 31.37 | 0 | 0 | 0 | 19.73 | -36.04 | 16.67 | 1.38 | -0.72 | 28.97 | 1.09 | -4.39 | 9.0 | 0.25 | -3.85 | -19.35 | 0.01 | 0.0 | 0.0 | 105.93 | 99.14 | -28.66 |
| 24Q2 (19) | 0.75 | -27.88 | -35.34 | -1.94 | -148.72 | -90.2 | 0.14 | -70.83 | -12.5 | 0 | 100.0 | -100.0 | -1.19 | -557.69 | -950.0 | 1.95 | 163.51 | 96.97 | 0 | 0 | 0 | 30.85 | 123.9 | 84.5 | 1.39 | 43.3 | 73.75 | 1.14 | 48.05 | 165.12 | 0.26 | -3.7 | -13.33 | 0.01 | 0.0 | 0.0 | 53.19 | -46.3 | -66.07 |
| 24Q1 (18) | 1.04 | -60.61 | 79.31 | -0.78 | -50.0 | 65.64 | 0.48 | 124.24 | -55.56 | -0.07 | -216.67 | 0 | 0.26 | -87.74 | 115.38 | 0.74 | 29.82 | -70.04 | 0 | 0 | 0 | 13.78 | 67.06 | -72.77 | 0.97 | 6.59 | 86.54 | 0.77 | 18.46 | 83.33 | 0.27 | -10.0 | -12.9 | 0.01 | 0.0 | 0 | 99.05 | -63.98 | 24.66 |
| 23Q4 (17) | 2.64 | 34.69 | 30.05 | -0.52 | 50.0 | 65.1 | -1.98 | -72.17 | -760.87 | 0.06 | 175.0 | 500.0 | 2.12 | 130.43 | 292.59 | 0.57 | -44.12 | -65.45 | 0 | 0 | 0 | 8.25 | -51.23 | -64.2 | 0.91 | -14.95 | -11.65 | 0.65 | -35.0 | 18.18 | 0.3 | -3.23 | -3.23 | 0.01 | 0.0 | 0 | 275.00 | 85.2 | 16.5 |
| 23Q3 (16) | 1.96 | 68.97 | 2.08 | -1.04 | -1.96 | 83.95 | -1.15 | -818.75 | -127.0 | -0.08 | -366.67 | -500.0 | 0.92 | 557.14 | 120.18 | 1.02 | 3.03 | -84.26 | 0 | 0 | 0 | 16.92 | 1.15 | -83.11 | 1.07 | 33.75 | -23.02 | 1.0 | 132.56 | -9.09 | 0.31 | 3.33 | 0.0 | 0.01 | 0.0 | 0 | 148.48 | -5.28 | 9.04 |
| 23Q2 (15) | 1.16 | 100.0 | 866.67 | -1.02 | 55.07 | 22.73 | 0.16 | -85.19 | -87.2 | 0.03 | 0 | 400.0 | 0.14 | 108.28 | 111.67 | 0.99 | -59.92 | -30.28 | 0 | 0 | 0 | 16.72 | -66.96 | -29.1 | 0.8 | 53.85 | -36.51 | 0.43 | 2.38 | -64.46 | 0.3 | -3.23 | 0.0 | 0.01 | 0 | 0.0 | 156.76 | 97.3 | 1885.59 |
| 23Q1 (14) | 0.58 | -71.43 | 52.63 | -2.27 | -52.35 | -228.99 | 1.08 | 569.57 | 170.0 | 0 | -100.0 | 0 | -1.69 | -412.96 | -445.16 | 2.47 | 49.7 | 149.49 | 0 | 0 | 0 | 50.61 | 119.64 | 138.76 | 0.52 | -49.51 | -49.51 | 0.42 | -23.64 | -59.62 | 0.31 | 0.0 | 3.33 | 0 | 0 | -100.0 | 79.45 | -66.34 | 182.26 |
| 22Q4 (13) | 2.03 | 5.73 | -26.71 | -1.49 | 77.01 | -1164.29 | -0.23 | -105.4 | 92.56 | 0.01 | -50.0 | 114.29 | 0.54 | 111.84 | -81.44 | 1.65 | -74.54 | 117.11 | 0 | 0 | 0 | 23.04 | -76.99 | 109.22 | 1.03 | -25.9 | -49.76 | 0.55 | -50.0 | -72.36 | 0.31 | 0.0 | 3.33 | 0 | 0 | -100.0 | 236.05 | 73.35 | 96.0 |
| 22Q3 (12) | 1.92 | 1500.0 | 10.34 | -6.48 | -390.91 | -1572.73 | 4.26 | 240.8 | 291.89 | 0.02 | 300.0 | -77.78 | -4.56 | -280.0 | -309.17 | 6.48 | 356.34 | 787.67 | 0 | 0 | 0 | 100.15 | 324.6 | 712.21 | 1.39 | 10.32 | -7.95 | 1.1 | -9.09 | -31.68 | 0.31 | 3.33 | 0.0 | 0 | -100.0 | -100.0 | 136.17 | 1624.82 | 51.04 |
| 22Q2 (11) | 0.12 | -68.42 | -94.0 | -1.32 | -91.3 | -780.0 | 1.25 | 212.5 | 170.22 | -0.01 | 0 | 66.67 | -1.2 | -287.1 | -164.86 | 1.42 | 43.43 | 136.67 | 0 | 0 | 0 | 23.59 | 11.27 | 118.98 | 1.26 | 22.33 | -4.55 | 1.21 | 16.35 | 12.04 | 0.3 | 0.0 | -3.23 | 0.01 | 0.0 | 0.0 | 7.89 | -71.95 | -94.47 |
| 22Q1 (10) | 0.38 | -86.28 | -53.09 | -0.69 | -592.86 | 35.51 | 0.4 | 112.94 | 111.53 | 0 | 100.0 | 100.0 | -0.31 | -110.65 | -19.23 | 0.99 | 30.26 | 22.22 | 0 | 0 | 0 | 21.20 | 92.47 | 14.63 | 1.03 | -49.76 | 27.16 | 1.04 | -47.74 | 50.72 | 0.3 | 0.0 | -6.25 | 0.01 | 0.0 | 0.0 | 28.15 | -76.63 | -64.55 |
| 21Q4 (9) | 2.77 | 59.2 | -9.18 | 0.14 | -68.18 | 135.9 | -3.09 | -39.19 | -1717.65 | -0.07 | -177.78 | -600.0 | 2.91 | 33.49 | 9.4 | 0.76 | 4.11 | 744.44 | 0 | 0 | 0 | 11.01 | -10.68 | 708.95 | 2.05 | 35.76 | 36.67 | 1.99 | 23.6 | 61.79 | 0.3 | -3.23 | -6.25 | 0.01 | 0.0 | 0.0 | 120.43 | 33.59 | -38.4 |
| 21Q3 (8) | 1.74 | -13.0 | -41.41 | 0.44 | 393.33 | 500.0 | -2.22 | -24.72 | 20.71 | 0.09 | 400.0 | 50.0 | 2.18 | 17.84 | -23.78 | 0.73 | 21.67 | 231.82 | 0 | 0 | 0 | 12.33 | 14.47 | 235.74 | 1.51 | 14.39 | 24.79 | 1.61 | 49.07 | 43.75 | 0.31 | 0.0 | -6.06 | 0.01 | 0.0 | 0.0 | 90.16 | -36.89 | -55.68 |
| 21Q2 (7) | 2.0 | 146.91 | -17.36 | -0.15 | 85.98 | 71.7 | -1.78 | 48.7 | -31.85 | -0.03 | 50.0 | -200.0 | 1.85 | 811.54 | -2.12 | 0.6 | -25.93 | 93.55 | 0 | 0 | 100.0 | 10.77 | -41.75 | 81.73 | 1.32 | 62.96 | 37.5 | 1.08 | 56.52 | 35.0 | 0.31 | -3.12 | -11.43 | 0.01 | 0.0 | 0.0 | 142.86 | 79.89 | -31.52 |
| 21Q1 (6) | 0.81 | -73.44 | 265.31 | -1.07 | -174.36 | -463.16 | -3.47 | -1941.18 | -519.64 | -0.06 | -500.0 | -50.0 | -0.26 | -109.77 | 61.76 | 0.81 | 800.0 | 350.0 | 0 | 0 | 0 | 18.49 | 1258.22 | 214.38 | 0.81 | -46.0 | 1520.0 | 0.69 | -43.9 | 445.0 | 0.32 | 0.0 | -11.11 | 0.01 | 0.0 | -50.0 | 79.41 | -59.38 | 129.17 |
| 20Q4 (5) | 3.05 | 2.69 | 39.91 | -0.39 | -254.55 | -136.45 | -0.17 | 93.93 | 93.66 | -0.01 | -116.67 | -150.0 | 2.66 | -6.99 | -18.15 | 0.09 | -59.09 | -75.68 | 0 | 0 | 100.0 | 1.36 | -62.93 | -72.62 | 1.5 | 23.97 | 35.14 | 1.23 | 9.82 | 92.19 | 0.32 | -3.03 | -17.95 | 0.01 | 0.0 | -50.0 | 195.51 | -3.89 | -5.83 |
| 20Q3 (4) | 2.97 | 22.73 | 0.0 | -0.11 | 79.25 | 0.0 | -2.8 | -107.41 | 0.0 | 0.06 | 100.0 | 0.0 | 2.86 | 51.32 | 0.0 | 0.22 | -29.03 | 0.0 | 0 | 100.0 | 0.0 | 3.67 | -38.04 | 0.0 | 1.21 | 26.04 | 0.0 | 1.12 | 40.0 | 0.0 | 0.33 | -5.71 | 0.0 | 0.01 | 0.0 | 0.0 | 203.42 | -2.49 | 0.0 |
| 20Q2 (3) | 2.42 | 593.88 | 0.0 | -0.53 | -178.95 | 0.0 | -1.35 | -141.07 | 0.0 | 0.03 | 175.0 | 0.0 | 1.89 | 377.94 | 0.0 | 0.31 | 72.22 | 0.0 | -0.13 | 0 | 0.0 | 5.93 | 0.76 | 0.0 | 0.96 | 1820.0 | 0.0 | 0.8 | 500.0 | 0.0 | 0.35 | -2.78 | 0.0 | 0.01 | -50.0 | 0.0 | 208.62 | 176.64 | 0.0 |
| 20Q1 (2) | -0.49 | -122.48 | 0.0 | -0.19 | -117.76 | 0.0 | -0.56 | 79.1 | 0.0 | -0.04 | -300.0 | 0.0 | -0.68 | -120.92 | 0.0 | 0.18 | -51.35 | 0.0 | 0 | 100.0 | 0.0 | 5.88 | 18.28 | 0.0 | 0.05 | -95.5 | 0.0 | -0.2 | -131.25 | 0.0 | 0.36 | -7.69 | 0.0 | 0.02 | 0.0 | 0.0 | -272.22 | -231.12 | 0.0 |
| 19Q4 (1) | 2.18 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | -2.68 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.25 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 207.62 | 0.0 | 0.0 |
