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) | 7.01 | 2.04 | -4.5 | 0 | -2.75 | 0 | 0.49 | 0 | 2.51 | -18.24 | 3.96 | 0.76 | -0.05 | 0 | 12.40 | 17.68 | 0.44 | -76.22 | 0.93 | -11.43 | 1.96 | 4.26 | 0.23 | 4.55 | 224.68 | 3.02 |
| 2022 (9) | 6.87 | 169.41 | -3.8 | 0 | 0.76 | -16.48 | -0.01 | 0 | 3.07 | 0 | 3.93 | 32.77 | 0.13 | 0 | 10.54 | 53.14 | 1.85 | -6.09 | 1.05 | -34.78 | 1.88 | 2.73 | 0.22 | -4.35 | 218.10 | 213.89 |
| 2021 (8) | 2.55 | -66.62 | -2.67 | 0 | 0.91 | 0 | 0.01 | -92.86 | -0.12 | 0 | 2.96 | 161.95 | -0.19 | 0 | 6.88 | 128.15 | 1.97 | 4.23 | 1.61 | 1363.64 | 1.83 | 1.1 | 0.23 | 27.78 | 69.48 | -80.9 |
| 2020 (7) | 7.64 | 511.2 | -3.56 | 0 | -2.08 | 0 | 0.14 | 40.0 | 4.08 | 0 | 1.13 | -15.67 | -0.15 | 0 | 3.02 | -16.08 | 1.89 | 200.0 | 0.11 | 175.0 | 1.81 | -1.09 | 0.18 | -14.29 | 363.81 | 505.38 |
| 2019 (6) | 1.25 | -34.9 | -1.38 | 0 | 0.9 | -80.18 | 0.1 | -88.37 | -0.13 | 0 | 1.34 | -74.95 | -1.06 | 0 | 3.59 | -74.81 | 0.63 | -73.08 | 0.04 | -96.67 | 1.83 | 19.61 | 0.21 | 31.25 | 60.10 | -9.54 |
| 2018 (5) | 1.92 | -36.21 | -5.19 | 0 | 4.54 | 88.38 | 0.86 | 0 | -3.27 | 0 | 5.35 | 152.36 | -0.22 | 0 | 14.27 | 138.16 | 2.34 | -33.71 | 1.2 | -73.86 | 1.53 | 59.38 | 0.16 | 100.0 | 66.44 | 24.26 |
| 2017 (4) | 3.01 | -41.67 | -3.85 | 0 | 2.41 | 0 | -0.55 | 0 | -0.84 | 0 | 2.12 | 90.99 | -1.16 | 0 | 5.99 | 90.4 | 3.53 | -45.52 | 4.59 | -18.18 | 0.96 | 0.0 | 0.08 | 14.29 | 53.46 | -31.2 |
| 2016 (3) | 5.16 | 145.71 | -3.14 | 0 | -0.79 | 0 | -0.07 | 0 | 2.02 | 0 | 1.11 | -52.77 | 0.06 | 0 | 3.15 | -56.76 | 6.48 | 52.11 | 5.61 | 32.62 | 0.96 | -17.24 | 0.07 | 16.67 | 77.71 | 101.68 |
| 2015 (2) | 2.1 | -59.92 | -6.06 | 0 | 2.82 | 0 | -0.06 | 0 | -3.96 | 0 | 2.35 | -68.11 | -0.08 | 0 | 7.28 | -69.15 | 4.26 | -11.98 | 4.23 | -14.72 | 1.16 | 14.85 | 0.06 | 20.0 | 38.53 | -55.73 |
| 2014 (1) | 5.24 | 1.95 | -7.5 | 0 | -1.89 | 0 | -0.59 | 0 | -2.26 | 0 | 7.37 | 311.73 | 0 | 0 | 23.58 | 296.84 | 4.84 | -12.32 | 4.96 | -7.12 | 1.01 | 26.25 | 0.05 | 0.0 | 87.04 | 4.82 |
| 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) | -0.61 | -184.72 | -290.62 | -1.98 | -435.14 | -78.38 | 0.29 | 1066.67 | 106.3 | 0.32 | 1700.0 | 0 | -2.59 | -840.0 | -227.85 | 0.48 | -23.81 | -17.24 | -0.08 | -260.0 | 0 | 4.98 | -33.21 | -23.77 | 0.68 | 112.5 | 38.78 | 0.35 | -2.78 | 288.89 | 0.48 | 2.13 | 11.63 | 0.06 | 0.0 | -25.0 | -68.54 | -184.72 | -228.51 |
| 24Q2 (19) | 0.72 | -41.46 | -65.38 | -0.37 | 71.09 | 62.63 | -0.03 | -106.38 | -105.66 | -0.02 | 71.43 | -106.45 | 0.35 | 800.0 | -67.89 | 0.63 | 200.0 | -19.23 | 0.05 | 150.0 | 400.0 | 7.46 | 161.3 | -22.48 | 0.32 | 540.0 | 88.24 | 0.36 | 1000.0 | -7.69 | 0.47 | 0.0 | 4.44 | 0.06 | 0.0 | 50.0 | 80.90 | -67.77 | -65.77 |
| 24Q1 (18) | 1.23 | -10.87 | -61.8 | -1.28 | 26.86 | -100.0 | 0.47 | -51.04 | 30.56 | -0.07 | -133.33 | 30.0 | -0.05 | 86.49 | -101.94 | 0.21 | -88.71 | -71.62 | 0.02 | 200.0 | 150.0 | 2.85 | -87.18 | -74.63 | 0.05 | 127.78 | 266.67 | -0.04 | -111.11 | -150.0 | 0.47 | -24.19 | 2.17 | 0.06 | 20.0 | 0.0 | 251.02 | 87.36 | -53.23 |
| 23Q4 (17) | 1.38 | 331.25 | -20.23 | -1.75 | -57.66 | -1690.91 | 0.96 | 120.87 | 100.0 | -0.03 | 0 | 0 | -0.37 | 53.16 | -120.11 | 1.86 | 220.69 | 161.97 | -0.02 | 0 | -300.0 | 22.25 | 240.64 | 178.58 | -0.18 | -136.73 | -133.96 | 0.36 | 300.0 | 181.82 | 0.62 | 44.19 | 21.57 | 0.05 | -37.5 | 0.0 | 133.98 | 151.21 | -90.71 |
| 23Q3 (16) | 0.32 | -84.62 | -88.65 | -1.11 | -12.12 | -131.25 | -4.6 | -967.92 | -467.9 | 0 | -100.0 | 0 | -0.79 | -172.48 | -133.76 | 0.58 | -25.64 | -38.3 | 0 | -100.0 | -100.0 | 6.53 | -32.09 | -37.39 | 0.49 | 188.24 | -16.95 | 0.09 | -76.92 | -60.87 | 0.43 | -4.44 | -4.44 | 0.08 | 100.0 | 60.0 | 53.33 | -77.44 | -86.19 |
| 23Q2 (15) | 2.08 | -35.4 | -27.27 | -0.99 | -54.69 | 64.39 | 0.53 | 47.22 | -40.45 | 0.31 | 410.0 | 0 | 1.09 | -57.75 | 1262.5 | 0.78 | 5.41 | -58.95 | 0.01 | 125.0 | 150.0 | 9.62 | -14.48 | -53.83 | 0.17 | 666.67 | -65.31 | 0.39 | 387.5 | -26.42 | 0.45 | -2.17 | 2.27 | 0.04 | -33.33 | -33.33 | 236.36 | -55.96 | -14.88 |
| 23Q1 (14) | 3.22 | 86.13 | 707.55 | -0.64 | -681.82 | 3.03 | 0.36 | -25.0 | 80.0 | -0.1 | 0 | 0 | 2.58 | 40.22 | 316.81 | 0.74 | 4.23 | 100.0 | -0.04 | -500.0 | 63.64 | 11.25 | 40.82 | 212.16 | -0.03 | -105.66 | -112.5 | 0.08 | 118.18 | -88.89 | 0.46 | -9.8 | -4.17 | 0.06 | 20.0 | 0.0 | 536.67 | -62.77 | 1375.85 |
| 22Q4 (13) | 1.73 | -38.65 | 260.19 | 0.11 | 122.92 | 111.96 | 0.48 | 159.26 | -15.79 | 0 | 0 | -100.0 | 1.84 | -21.37 | 192.0 | 0.71 | -24.47 | 97.22 | 0.01 | -96.0 | 120.0 | 7.99 | -23.45 | 151.35 | 0.53 | -10.17 | -37.65 | -0.44 | -291.3 | -153.66 | 0.51 | 13.33 | 18.6 | 0.05 | 0.0 | 0.0 | 1441.67 | 273.2 | 1835.34 |
| 22Q3 (12) | 2.82 | -1.4 | 662.16 | -0.48 | 82.73 | 64.71 | -0.81 | -191.01 | -185.26 | 0 | 0 | 100.0 | 2.34 | 2825.0 | 336.36 | 0.94 | -50.53 | -55.02 | 0.25 | 1350.0 | 212.5 | 10.43 | -49.92 | -43.44 | 0.59 | 20.41 | -4.84 | 0.23 | -56.6 | -30.3 | 0.45 | 2.27 | 2.27 | 0.05 | -16.67 | 0.0 | 386.30 | 39.12 | 756.13 |
| 22Q2 (11) | 2.86 | 639.62 | -12.27 | -2.78 | -321.21 | -275.68 | 0.89 | 345.0 | 250.85 | 0 | 0 | -100.0 | 0.08 | 106.72 | -96.83 | 1.9 | 413.51 | 1166.67 | -0.02 | 81.82 | 77.78 | 20.83 | 478.27 | 1365.28 | 0.49 | 104.17 | 32.43 | 0.53 | -26.39 | 35.9 | 0.44 | -8.33 | -6.38 | 0.06 | 0.0 | 0.0 | 277.67 | 760.12 | -21.64 |
| 22Q1 (10) | -0.53 | 50.93 | -5200.0 | -0.66 | 28.26 | -288.57 | 0.2 | -64.91 | 1100.0 | 0 | -100.0 | 100.0 | -1.19 | 40.5 | -450.0 | 0.37 | 2.78 | 2.78 | -0.11 | -120.0 | 15.38 | 3.60 | 13.39 | -1.93 | 0.24 | -71.76 | 84.62 | 0.72 | -12.2 | 928.57 | 0.48 | 11.63 | 0.0 | 0.06 | 20.0 | 0.0 | -42.06 | 49.37 | -2465.87 |
| 21Q4 (9) | -1.08 | -391.89 | -268.75 | -0.92 | 32.35 | -1633.33 | 0.57 | -40.0 | 175.0 | 0.01 | 125.0 | -83.33 | -2.0 | -102.02 | -385.71 | 0.36 | -82.78 | 33.33 | -0.05 | -162.5 | 80.77 | 3.18 | -82.78 | 22.04 | 0.85 | 37.1 | 37.1 | 0.82 | 148.48 | 334.29 | 0.43 | -2.27 | -31.75 | 0.05 | 0.0 | 25.0 | -83.08 | -284.12 | -141.54 |
| 21Q3 (8) | 0.37 | -88.65 | -68.1 | -1.36 | -83.78 | 4.23 | 0.95 | 261.02 | 237.68 | -0.04 | -157.14 | 33.33 | -0.99 | -139.29 | -280.77 | 2.09 | 1293.33 | 335.42 | 0.08 | 188.89 | -38.46 | 18.45 | 1197.41 | 303.14 | 0.62 | 67.57 | 6.9 | 0.33 | -15.38 | 6.45 | 0.44 | -6.38 | 4.76 | 0.05 | -16.67 | 25.0 | 45.12 | -87.27 | -70.05 |
| 21Q2 (7) | 3.26 | 32700.0 | 23.02 | -0.74 | -311.43 | -1.37 | -0.59 | -2850.0 | 66.09 | 0.07 | 275.0 | -53.33 | 2.52 | 641.18 | 31.25 | 0.15 | -58.33 | -25.0 | -0.09 | 30.77 | -80.0 | 1.42 | -61.3 | -32.54 | 0.37 | 184.62 | -49.32 | 0.39 | 457.14 | -33.9 | 0.47 | -2.08 | 20.51 | 0.06 | 0.0 | 20.0 | 354.35 | 21715.22 | 37.73 |
| 21Q1 (6) | -0.01 | -101.56 | -100.31 | 0.35 | 483.33 | 123.65 | -0.02 | 97.37 | -101.8 | -0.04 | -166.67 | -180.0 | 0.34 | -51.43 | -80.12 | 0.36 | 33.33 | 100.0 | -0.13 | 50.0 | -533.33 | 3.67 | 41.09 | 45.1 | 0.13 | -79.03 | 360.0 | 0.07 | 120.0 | 115.91 | 0.48 | -23.81 | 29.73 | 0.06 | 50.0 | 20.0 | -1.64 | -100.82 | 0 |
| 20Q4 (5) | 0.64 | -44.83 | -47.11 | 0.06 | 104.23 | 111.76 | -0.76 | -10.14 | -300.0 | 0.06 | 200.0 | 0 | 0.7 | 369.23 | 0.0 | 0.27 | -43.75 | 139.13 | -0.26 | -300.0 | 82.43 | 2.60 | -43.1 | 137.7 | 0.62 | 6.9 | 6.9 | -0.35 | -212.9 | -206.06 | 0.63 | 50.0 | 46.51 | 0.04 | 0.0 | 0.0 | 200.00 | 32.76 | 32.23 |
| 20Q3 (4) | 1.16 | -56.23 | 0.0 | -1.42 | -94.52 | 0.0 | -0.69 | 60.34 | 0.0 | -0.06 | -140.0 | 0.0 | -0.26 | -113.54 | 0.0 | 0.48 | 140.0 | 0.0 | 0.13 | 360.0 | 0.0 | 4.58 | 117.12 | 0.0 | 0.58 | -20.55 | 0.0 | 0.31 | -47.46 | 0.0 | 0.42 | 7.69 | 0.0 | 0.04 | -20.0 | 0.0 | 150.65 | -41.45 | 0.0 |
| 20Q2 (3) | 2.65 | -16.93 | 0.0 | -0.73 | 50.68 | 0.0 | -1.74 | -256.76 | 0.0 | 0.15 | 200.0 | 0.0 | 1.92 | 12.28 | 0.0 | 0.2 | 11.11 | 0.0 | -0.05 | -266.67 | 0.0 | 2.11 | -16.75 | 0.0 | 0.73 | 1560.0 | 0.0 | 0.59 | 234.09 | 0.0 | 0.39 | 5.41 | 0.0 | 0.05 | 0.0 | 0.0 | 257.28 | 0 | 0.0 |
| 20Q1 (2) | 3.19 | 163.64 | 0.0 | -1.48 | -190.2 | 0.0 | 1.11 | 192.11 | 0.0 | 0.05 | 0 | 0.0 | 1.71 | 144.29 | 0.0 | 0.18 | 126.09 | 0.0 | 0.03 | 102.03 | 0.0 | 2.53 | 136.65 | 0.0 | -0.05 | -108.62 | 0.0 | -0.44 | -233.33 | 0.0 | 0.37 | -13.95 | 0.0 | 0.05 | 25.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.21 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | -6.91 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 151.25 | 0.0 | 0.0 |
