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) | 17.79 | 136.88 | 10.15 | 0 | -12.28 | 0 | -0.36 | 0 | 27.94 | 0 | 0.25 | 8.7 | 0.01 | 0 | 0.16 | -2.14 | 21.7 | -0.09 | 17.67 | 2.26 | 0.3 | 7.14 | 0.06 | 0.0 | 98.67 | 131.5 |
| 2022 (9) | 7.51 | -15.71 | -12.12 | 0 | -11.33 | 0 | -0.46 | 0 | -4.61 | 0 | 0.23 | 4.55 | 0 | 0 | 0.16 | -20.22 | 21.72 | 75.59 | 17.28 | 80.56 | 0.28 | 3.7 | 0.06 | 50.0 | 42.62 | -52.74 |
| 2021 (8) | 8.91 | 1.71 | -0.32 | 0 | 13.9 | 0 | -0.36 | 0 | 8.59 | 6.58 | 0.22 | 100.0 | -0.03 | 0 | 0.21 | 0.46 | 12.37 | 108.25 | 9.57 | 104.93 | 0.27 | 0.0 | 0.04 | 100.0 | 90.18 | -48.94 |
| 2020 (7) | 8.76 | 0 | -0.7 | 0 | -4.26 | 0 | 0.07 | 0 | 8.06 | 0 | 0.11 | -52.17 | -0.02 | 0 | 0.21 | -53.8 | 5.94 | -16.1 | 4.67 | -11.89 | 0.27 | 8.0 | 0.02 | 100.0 | 176.61 | 0 |
| 2019 (6) | -1.95 | 0 | 0.61 | 0 | -3.41 | 0 | -0.35 | 0 | -1.34 | 0 | 0.23 | -23.33 | 0 | 0 | 0.44 | -11.44 | 7.08 | 5.36 | 5.3 | -2.21 | 0.25 | 38.89 | 0.01 | 0 | -35.07 | 0 |
| 2018 (5) | 5.42 | -36.08 | -0.39 | 0 | -0.76 | 0 | -0.24 | 0 | 5.03 | 9.59 | 0.3 | 20.0 | 0 | 0 | 0.50 | 8.83 | 6.72 | 40.0 | 5.42 | 33.83 | 0.18 | 28.57 | 0 | 0 | 96.79 | -52.18 |
| 2017 (4) | 8.48 | 202.86 | -3.89 | 0 | 1.39 | 152.73 | -0.05 | 0 | 4.59 | 585.07 | 0.25 | -89.58 | 0 | 0 | 0.46 | -93.65 | 4.8 | 142.42 | 4.05 | 345.05 | 0.14 | 7.69 | 0 | 0 | 202.39 | -24.83 |
| 2016 (3) | 2.8 | 0 | -2.13 | 0 | 0.55 | 0 | 0 | 0 | 0.67 | 0 | 2.4 | 3900.0 | 0 | 0 | 7.27 | 2431.35 | 1.98 | -18.85 | 0.91 | -54.95 | 0.13 | 85.71 | 0 | 0 | 269.23 | 0 |
| 2015 (2) | -2.83 | 0 | -0.18 | 0 | -0.35 | 0 | 0 | 0 | -3.01 | 0 | 0.06 | 0 | 0 | 0 | 0.29 | 0 | 2.44 | 0 | 2.02 | 0 | 0.07 | 0 | 0 | 0 | -135.41 | 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) | -2.85 | -141.79 | -239.29 | 0.13 | 146.43 | -74.0 | -14.0 | -139900.0 | -34.49 | -0.92 | -70.37 | 0 | -2.72 | -141.59 | -700.0 | 0.39 | 875.0 | 1850.0 | 0 | 100.0 | 0 | 1.04 | 788.03 | 2070.0 | 6.33 | 10.09 | 2.26 | 5.49 | 20.93 | 9.15 | 0.08 | 14.29 | 14.29 | 0.02 | 0.0 | 100.0 | -50.98 | -134.61 | -210.15 |
| 24Q2 (19) | 6.82 | 171.71 | -29.03 | -0.28 | 91.72 | -102.85 | -0.01 | 99.6 | 0 | -0.54 | -183.08 | -400.0 | 6.54 | 851.72 | -66.32 | 0.04 | -55.56 | -60.0 | -0.01 | 0 | 0 | 0.12 | -64.33 | -46.73 | 5.75 | 27.78 | -7.26 | 4.54 | 25.76 | -9.02 | 0.07 | 0.0 | -12.5 | 0.02 | 100.0 | 100.0 | 147.30 | 116.55 | -22.13 |
| 24Q1 (18) | 2.51 | -74.49 | 406.1 | -3.38 | -966.67 | -514.55 | -2.51 | -151.0 | -188.51 | 0.65 | 303.12 | 395.45 | -0.87 | -108.5 | 36.5 | 0.09 | 350.0 | -18.18 | 0 | 0 | 0 | 0.33 | 426.31 | 4.93 | 4.5 | -0.44 | -6.05 | 3.61 | -3.99 | -7.2 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 68.02 | -73.45 | 429.32 |
| 23Q4 (17) | 9.84 | 1271.43 | 409.84 | 0.39 | -22.0 | 103.36 | -1.0 | 90.39 | 41.86 | -0.32 | 0 | -220.0 | 10.23 | 3108.82 | 205.68 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.06 | 30.15 | 0 | 4.52 | -26.98 | -16.14 | 3.76 | -25.25 | -13.16 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 256.25 | 1658.85 | 485.52 |
| 23Q3 (16) | -0.84 | -108.74 | 79.76 | 0.5 | -94.9 | -44.44 | -10.41 | 0 | -9.12 | 0 | -100.0 | 100.0 | -0.34 | -101.75 | 89.54 | 0.02 | -80.0 | -50.0 | 0 | 0 | 0 | 0.05 | -78.2 | -54.76 | 6.19 | -0.16 | -11.7 | 5.03 | 0.8 | -9.37 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | -16.44 | -108.69 | 77.7 |
| 23Q2 (15) | 9.61 | 1271.95 | 27.45 | 9.81 | 1883.64 | 960.53 | 0 | 100.0 | 100.0 | 0.18 | 181.82 | 12.5 | 19.42 | 1517.52 | 203.44 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | 0.22 | -29.72 | -34.56 | 6.2 | 29.44 | 15.89 | 4.99 | 28.28 | 17.97 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0.0 | 189.17 | 1015.88 | 8.13 |
| 23Q1 (14) | -0.82 | -142.49 | -137.44 | -0.55 | 95.26 | -103.7 | -0.87 | 49.42 | -2800.0 | -0.22 | -120.0 | 4.35 | -1.37 | 85.85 | -171.35 | 0.11 | 0 | 57.14 | 0 | 0 | 0 | 0.31 | 0 | 20.39 | 4.79 | -11.13 | 20.96 | 3.89 | -10.16 | 22.71 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -20.65 | -147.2 | -130.65 |
| 22Q4 (13) | 1.93 | 146.51 | -62.01 | -11.61 | -1390.0 | -2269.39 | -1.72 | 81.97 | -110.37 | -0.1 | 65.52 | 9.09 | -9.68 | -197.85 | -310.89 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 5.39 | -23.11 | 43.73 | 4.33 | -21.98 | 49.83 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 43.76 | 159.37 | -74.41 |
| 22Q3 (12) | -4.15 | -155.04 | -324.32 | 0.9 | 178.95 | 215.38 | -9.54 | -31700.0 | -264.12 | -0.29 | -281.25 | -81.25 | -3.25 | -150.78 | -403.74 | 0.04 | -66.67 | 0.0 | 0 | 0 | 0 | 0.11 | -68.47 | -32.98 | 7.01 | 31.03 | 145.96 | 5.55 | 31.21 | 146.67 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -73.71 | -142.14 | -192.84 |
| 22Q2 (11) | 7.54 | 244.29 | 24.22 | -1.14 | -322.22 | -812.5 | -0.03 | 0.0 | 0.0 | 0.16 | 169.57 | 33.33 | 6.4 | 233.33 | 2.73 | 0.12 | 71.43 | 300.0 | 0 | 0 | 0 | 0.33 | 29.29 | 248.94 | 5.35 | 35.1 | 33.42 | 4.23 | 33.44 | 37.79 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 174.94 | 159.62 | -9.21 |
| 22Q1 (10) | 2.19 | -56.89 | 153.55 | -0.27 | 44.9 | -134.18 | -0.03 | -100.18 | 0.0 | -0.23 | -109.09 | -9.52 | 1.92 | -58.17 | 158.18 | 0.07 | 16.67 | -30.0 | 0 | 100.0 | 100.0 | 0.26 | 27.19 | -47.31 | 3.96 | 5.6 | 125.0 | 3.17 | 9.69 | 133.09 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 67.38 | -60.6 | 123.56 |
| 21Q4 (9) | 5.08 | 174.59 | 11.16 | -0.49 | 37.18 | -114.98 | 16.59 | 733.21 | 55400.0 | -0.11 | 31.25 | 54.17 | 4.59 | 328.97 | -41.45 | 0.06 | 50.0 | 50.0 | -0.01 | 0 | 50.0 | 0.20 | 29.25 | -3.29 | 3.75 | 31.58 | 61.64 | 2.89 | 28.44 | 61.45 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 171.04 | 115.42 | -30.38 |
| 21Q3 (8) | 1.85 | -69.52 | -46.22 | -0.78 | -587.5 | 75.62 | -2.62 | -8633.33 | 36.71 | -0.16 | -233.33 | -366.67 | 1.07 | -82.83 | 345.83 | 0.04 | 33.33 | 300.0 | 0 | 0 | 100.0 | 0.16 | 64.18 | 63.81 | 2.85 | -28.93 | 231.4 | 2.25 | -26.71 | 221.43 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 79.40 | -58.8 | -82.23 |
| 21Q2 (7) | 6.07 | 248.41 | 1114.0 | 0.16 | -79.75 | -95.08 | -0.03 | 0.0 | 25.0 | 0.12 | 157.14 | 233.33 | 6.23 | 288.79 | 66.13 | 0.03 | -70.0 | 50.0 | 0 | 100.0 | 0 | 0.10 | -80.48 | -24.47 | 4.01 | 127.84 | 89.15 | 3.07 | 125.74 | 81.66 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0 | 192.70 | 167.37 | 578.3 |
| 21Q1 (6) | -4.09 | -189.5 | 0 | 0.79 | -75.84 | 0 | -0.03 | 0.0 | 0 | -0.21 | 12.5 | 0 | -3.3 | -142.09 | 0 | 0.1 | 150.0 | 0 | -0.02 | 0.0 | 0 | 0.49 | 133.43 | 0 | 1.76 | -24.14 | 0 | 1.36 | -24.02 | 0 | 0.06 | 0.0 | 0 | 0.01 | 0.0 | 0 | -286.01 | -216.41 | 0 |
| 20Q4 (5) | 4.57 | 32.85 | 0 | 3.27 | 202.19 | 0 | -0.03 | 99.28 | 0 | -0.24 | -500.0 | 0 | 7.84 | 3166.67 | 0 | 0.04 | 300.0 | 0 | -0.02 | -100.0 | 0 | 0.21 | 118.93 | 0 | 2.32 | 169.77 | 0 | 1.79 | 155.71 | 0 | 0.06 | -14.29 | 0 | 0.01 | 0 | 0 | 245.70 | -45.0 | 0 |
| 20Q3 (4) | 3.44 | 588.0 | 0.0 | -3.2 | -198.46 | 0.0 | -4.14 | -10250.0 | 0.0 | 0.06 | 166.67 | 0.0 | 0.24 | -93.6 | 0.0 | 0.01 | -50.0 | 0.0 | -0.01 | 0 | 0.0 | 0.10 | -24.3 | 0.0 | 0.86 | -59.43 | 0.0 | 0.7 | -58.58 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 446.75 | 1472.57 | 0.0 |
| 20Q2 (3) | 0.5 | 0 | 0.0 | 3.25 | 0 | 0.0 | -0.04 | 0 | 0.0 | -0.09 | 0 | 0.0 | 3.75 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.13 | 0 | 0.0 | 2.12 | 0 | 0.0 | 1.69 | 0 | 0.0 | 0.07 | 0 | 0.0 | 0 | 0 | 0.0 | 28.41 | 0 | 0.0 |
