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) | 9.42 | 251.49 | -3.62 | 0 | -7.5 | 0 | -0.17 | 0 | 5.8 | -46.98 | 0.45 | -29.69 | 0 | 0 | 0.99 | -37.69 | 6.58 | -26.15 | 6.76 | -19.81 | 0.76 | -13.64 | 0.29 | 0.0 | 120.61 | 332.05 |
| 2022 (9) | 2.68 | -80.71 | 8.26 | 0 | -15.85 | 0 | -0.06 | 0 | 10.94 | 0 | 0.64 | -88.28 | 0 | 0 | 1.59 | -82.9 | 8.91 | -53.11 | 8.43 | -49.25 | 0.88 | -9.28 | 0.29 | 0.0 | 27.92 | -64.08 |
| 2021 (8) | 13.89 | -26.2 | -14.74 | 0 | -10.17 | 0 | -0.06 | 0 | -0.85 | 0 | 5.46 | 148.18 | 0 | 0 | 9.30 | 123.8 | 19.0 | 23.62 | 16.61 | 21.68 | 0.97 | 24.36 | 0.29 | 222.22 | 77.73 | -40.03 |
| 2020 (7) | 18.82 | 8.35 | -10.42 | 0 | 13.52 | 0 | 0.2 | 1900.0 | 8.4 | 83.01 | 2.2 | 182.05 | 0 | 0 | 4.15 | 155.96 | 15.37 | 2.67 | 13.65 | 3.17 | 0.78 | 47.17 | 0.09 | 350.0 | 129.61 | 2.83 |
| 2019 (6) | 17.37 | 305.84 | -12.78 | 0 | -0.84 | 0 | 0.01 | 0 | 4.59 | 14.46 | 0.78 | 212.0 | 0 | 0 | 1.62 | 25.68 | 14.97 | 307.9 | 13.23 | 305.83 | 0.53 | 35.9 | 0.02 | 100.0 | 126.05 | 7.79 |
| 2018 (5) | 4.28 | 6014.29 | -0.27 | 0 | 0.6 | 25.0 | 0 | 0 | 4.01 | 0 | 0.25 | -53.7 | 0 | 0 | 1.29 | -74.82 | 3.67 | 3977.78 | 3.26 | 6420.0 | 0.39 | 25.81 | 0.01 | 0.0 | 116.94 | 518.11 |
| 2017 (4) | 0.07 | 0 | -0.55 | 0 | 0.48 | 0 | 0.01 | -85.71 | -0.48 | 0 | 0.54 | 74.19 | 0 | 0 | 5.13 | 43.92 | 0.09 | 80.0 | 0.05 | 0.0 | 0.31 | 72.22 | 0.01 | 0.0 | 18.92 | 0 |
| 2016 (3) | -1.09 | 0 | -0.32 | 0 | -0.73 | 0 | 0.07 | 0 | -1.41 | 0 | 0.31 | 0 | 0 | 0 | 3.56 | 0 | 0.05 | 0 | 0.05 | 0 | 0.18 | 0 | 0.01 | 0 | -454.17 | 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) | 3.63 | 280.6 | -1.63 | 4.66 | 440.15 | 167.15 | 0.29 | 104.73 | 293.33 | 0.03 | -57.14 | 175.0 | 8.29 | 345.27 | 355.08 | 0.15 | -44.44 | 200.0 | 0 | 0 | 0 | 1.14 | -52.58 | 175.64 | 0.95 | -6.86 | -48.09 | 1.02 | -12.07 | -51.43 | 0.21 | 0.0 | 10.53 | 0.09 | 12.5 | 28.57 | 275.00 | 298.38 | 75.88 |
| 24Q2 (19) | -2.01 | -348.15 | -182.38 | -1.37 | -141.77 | -52.22 | -6.13 | -61200.0 | 16.6 | 0.07 | 150.0 | 450.0 | -3.38 | -182.64 | -319.48 | 0.27 | -6.9 | 200.0 | 0 | 0 | 0 | 2.40 | 5.35 | 195.73 | 1.02 | -53.21 | -35.03 | 1.16 | -46.05 | -26.11 | 0.21 | 5.0 | 10.53 | 0.08 | 0.0 | 14.29 | -138.62 | -515.86 | -203.97 |
| 24Q1 (18) | 0.81 | -12.9 | -65.68 | 3.28 | 520.51 | -34.53 | -0.01 | -200.0 | 0.0 | -0.14 | -566.67 | -566.67 | 4.09 | 2626.67 | -44.5 | 0.29 | 45.0 | 163.64 | 0 | 0 | 0 | 2.28 | 53.88 | 80.59 | 2.18 | 1.87 | 111.65 | 2.15 | 5.91 | 102.83 | 0.2 | 5.26 | 5.26 | 0.08 | 0.0 | 14.29 | 33.33 | -17.56 | -81.36 |
| 23Q4 (17) | 0.93 | -74.8 | -1.06 | -0.78 | 88.76 | 81.78 | 0.01 | 106.67 | 107.69 | 0.03 | 175.0 | -50.0 | 0.15 | 104.62 | 104.49 | 0.2 | 300.0 | 42.86 | 0 | 0 | 0 | 1.48 | 258.55 | -15.41 | 2.14 | 16.94 | 101.89 | 2.03 | -3.33 | 91.51 | 0.19 | 0.0 | -5.0 | 0.08 | 14.29 | 14.29 | 40.43 | -74.14 | -42.79 |
| 23Q3 (16) | 3.69 | 51.23 | 325.0 | -6.94 | -671.11 | -372.16 | -0.15 | 97.96 | 68.09 | -0.04 | -100.0 | -100.0 | -3.25 | -311.04 | -457.14 | 0.05 | -44.44 | 0.0 | 0 | 0 | 0 | 0.41 | -49.12 | -37.57 | 1.83 | 16.56 | 56.41 | 2.1 | 33.76 | 42.86 | 0.19 | 0.0 | -9.52 | 0.07 | 0.0 | 0.0 | 156.36 | 17.27 | 266.84 |
| 23Q2 (15) | 2.44 | 3.39 | 23.86 | -0.9 | -117.96 | -108.65 | -7.35 | -73400.0 | 55.94 | -0.02 | -166.67 | 94.12 | 1.54 | -79.1 | -87.55 | 0.09 | -18.18 | -55.0 | 0 | 0 | 0 | 0.81 | -35.67 | -54.51 | 1.57 | 52.43 | -45.49 | 1.57 | 48.11 | -37.2 | 0.19 | 0.0 | -20.83 | 0.07 | 0.0 | 0.0 | 133.33 | -25.42 | 90.19 |
| 23Q1 (14) | 2.36 | 151.06 | 67.38 | 5.01 | 217.06 | 1321.95 | -0.01 | 92.31 | -100.7 | 0.03 | -50.0 | -86.96 | 7.37 | 320.66 | 637.0 | 0.11 | -21.43 | -56.0 | 0 | 0 | 0 | 1.26 | -27.92 | -31.93 | 1.03 | -2.83 | -72.97 | 1.06 | 0.0 | -68.73 | 0.19 | -5.0 | -17.39 | 0.07 | 0.0 | 0.0 | 178.79 | 152.97 | 367.89 |
| 22Q4 (13) | 0.94 | 157.32 | 70.91 | -4.28 | -267.84 | -9.74 | -0.13 | 72.34 | 50.0 | 0.06 | 400.0 | 700.0 | -3.34 | -467.03 | 0.3 | 0.14 | 180.0 | -33.33 | 0 | 0 | 0 | 1.75 | 164.6 | -1.67 | 1.06 | -9.4 | -69.63 | 1.06 | -27.89 | -67.38 | 0.2 | -4.76 | -13.04 | 0.07 | 0.0 | -12.5 | 70.68 | 175.42 | 357.47 |
| 22Q3 (12) | -1.64 | -183.25 | -125.91 | 2.55 | -75.48 | 135.81 | -0.47 | 97.18 | 95.23 | -0.02 | 94.12 | 75.0 | 0.91 | -92.64 | 215.19 | 0.05 | -75.0 | -89.36 | 0 | 0 | 0 | 0.66 | -62.93 | -72.9 | 1.17 | -59.38 | -82.82 | 1.47 | -41.2 | -75.08 | 0.21 | -12.5 | -16.0 | 0.07 | 0.0 | 0.0 | -93.71 | -233.67 | -192.09 |
| 22Q2 (11) | 1.97 | 39.72 | -47.04 | 10.4 | 2636.59 | 26.06 | -16.68 | -1266.43 | -83300.0 | -0.34 | -247.83 | -666.67 | 12.37 | 1137.0 | 3.34 | 0.2 | -20.0 | 66.67 | 0 | 0 | 0 | 1.78 | -3.73 | 122.72 | 2.88 | -24.41 | -45.14 | 2.5 | -26.25 | -44.57 | 0.24 | 4.35 | -7.69 | 0.07 | 0.0 | 0.0 | 70.11 | 83.47 | -8.79 |
| 22Q1 (10) | 1.41 | 156.36 | -57.14 | -0.41 | 89.49 | 96.58 | 1.43 | 650.0 | 7250.0 | 0.23 | 2400.0 | 675.0 | 1.0 | 129.85 | 111.51 | 0.25 | 19.05 | -94.65 | 0 | 0 | 0 | 1.85 | 4.13 | -94.96 | 3.81 | 9.17 | 10.43 | 3.39 | 4.31 | 14.53 | 0.23 | 0.0 | -4.17 | 0.07 | -12.5 | 0.0 | 38.21 | 147.33 | -62.02 |
| 21Q4 (9) | 0.55 | -91.31 | -91.24 | -3.9 | 45.22 | -157.18 | -0.26 | 97.36 | -170.27 | -0.01 | 87.5 | -133.33 | -3.35 | -324.05 | -125.57 | 0.21 | -55.32 | -86.62 | 0 | 0 | 0 | 1.78 | -27.07 | -83.89 | 3.49 | -48.75 | -6.43 | 3.25 | -44.92 | -1.22 | 0.23 | -8.0 | 9.52 | 0.08 | 14.29 | 33.33 | 15.45 | -84.82 | -91.24 |
| 21Q3 (8) | 6.33 | 70.16 | -28.15 | -7.12 | -186.3 | -524.56 | -9.86 | -49200.0 | -8.0 | -0.08 | -233.33 | -166.67 | -0.79 | -106.6 | -110.3 | 0.47 | 291.67 | 34.29 | 0 | 0 | 0 | 2.44 | 204.63 | 4.65 | 6.81 | 29.71 | 51.0 | 5.9 | 30.82 | 48.61 | 0.25 | -3.85 | 25.0 | 0.07 | 0.0 | 250.0 | 101.77 | 32.41 | -51.6 |
| 21Q2 (7) | 3.72 | 13.07 | 508.79 | 8.25 | 168.86 | 150.3 | -0.02 | 0.0 | -100.09 | 0.06 | 250.0 | 110.17 | 11.97 | 237.74 | 169.15 | 0.12 | -97.43 | 20.0 | 0 | 0 | 0 | 0.80 | -97.82 | -17.89 | 5.25 | 52.17 | 70.45 | 4.51 | 52.36 | 64.0 | 0.26 | 8.33 | 44.44 | 0.07 | 0.0 | 600.0 | 76.86 | -23.61 | 348.32 |
| 21Q1 (6) | 3.29 | -47.61 | -29.09 | -11.98 | -275.66 | -4093.33 | -0.02 | -105.41 | -103.08 | -0.04 | -233.33 | -109.76 | -8.69 | -166.34 | -275.91 | 4.67 | 197.45 | 2647.06 | 0 | 0 | 0 | 36.80 | 233.08 | 2822.4 | 3.45 | -7.51 | -14.81 | 2.96 | -10.03 | -18.68 | 0.24 | 14.29 | 26.32 | 0.07 | 16.67 | 600.0 | 100.61 | -42.97 | -16.74 |
| 20Q4 (5) | 6.28 | -28.72 | 39.25 | 6.82 | 698.25 | 263.16 | 0.37 | 104.05 | 105.56 | 0.03 | -75.0 | 103.8 | 13.1 | 70.8 | 3869.7 | 1.57 | 348.57 | 292.5 | 0 | 0 | 0 | 11.05 | 373.83 | 284.49 | 3.73 | -17.29 | -9.9 | 3.29 | -17.13 | -10.11 | 0.21 | 5.0 | 23.53 | 0.06 | 200.0 | 500.0 | 176.40 | -16.1 | 50.2 |
| 20Q3 (4) | 8.81 | 1068.13 | 0.0 | -1.14 | 93.05 | 0.0 | -9.13 | -142.23 | 0.0 | 0.12 | 120.34 | 0.0 | 7.67 | 144.31 | 0.0 | 0.35 | 250.0 | 0.0 | 0 | 0 | 0.0 | 2.33 | 139.01 | 0.0 | 4.51 | 46.43 | 0.0 | 3.97 | 44.36 | 0.0 | 0.2 | 11.11 | 0.0 | 0.02 | 100.0 | 0.0 | 210.26 | 779.31 | 0.0 |
| 20Q2 (3) | -0.91 | -119.61 | 0.0 | -16.4 | -5566.67 | 0.0 | 21.62 | 3226.15 | 0.0 | -0.59 | -243.9 | 0.0 | -17.31 | -450.4 | 0.0 | 0.1 | -41.18 | 0.0 | 0 | 0 | 0.0 | 0.98 | -22.53 | 0.0 | 3.08 | -23.95 | 0.0 | 2.75 | -24.45 | 0.0 | 0.18 | -5.26 | 0.0 | 0.01 | 0.0 | 0.0 | -30.95 | -125.62 | 0.0 |
| 20Q1 (2) | 4.64 | 2.88 | 0.0 | 0.3 | 107.18 | 0.0 | 0.65 | 261.11 | 0.0 | 0.41 | 151.9 | 0.0 | 4.94 | 1396.97 | 0.0 | 0.17 | -57.5 | 0.0 | 0 | 0 | 0.0 | 1.26 | -56.18 | 0.0 | 4.05 | -2.17 | 0.0 | 3.64 | -0.55 | 0.0 | 0.19 | 11.76 | 0.0 | 0.01 | 0.0 | 0.0 | 120.83 | 2.88 | 0.0 |
| 19Q4 (1) | 4.51 | 0.0 | 0.0 | -4.18 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.87 | 0.0 | 0.0 | 4.14 | 0.0 | 0.0 | 3.66 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 117.45 | 0.0 | 0.0 |
