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) | 10.51 | 56.87 | -9.53 | 0 | 10.41 | 213.55 | 1.44 | 0 | 0.98 | 0 | 7.59 | 63.93 | 0 | 0 | 13.44 | 21.82 | 3.08 | -22.22 | 7.23 | 28.88 | 4.2 | 31.25 | 0.07 | -22.22 | 91.39 | 21.4 |
| 2022 (9) | 6.7 | 15.52 | -14.15 | 0 | 3.32 | -31.69 | -0.55 | 0 | -7.45 | 0 | 4.63 | -60.29 | 0 | 0 | 11.03 | -64.09 | 3.96 | -6.38 | 5.61 | 17.36 | 3.2 | 16.79 | 0.09 | -18.18 | 75.28 | -0.97 |
| 2021 (8) | 5.8 | 10.69 | -12.04 | 0 | 4.86 | 0 | -0.04 | 0 | -6.24 | 0 | 11.66 | 81.06 | 0 | 0 | 30.72 | 46.43 | 4.23 | 92.27 | 4.78 | 69.5 | 2.74 | 0.0 | 0.11 | 0.0 | 76.02 | -17.75 |
| 2020 (7) | 5.24 | 37.17 | -10.53 | 0 | -1.14 | 0 | 0.05 | 0 | -5.29 | 0 | 6.44 | -6.53 | -0.84 | 0 | 20.98 | 2.3 | 2.2 | -40.54 | 2.82 | -12.42 | 2.74 | 12.3 | 0.11 | 0.0 | 92.42 | 39.59 |
| 2019 (6) | 3.82 | -37.89 | -9.28 | 0 | 18.79 | 0 | -0.76 | 0 | -5.46 | 0 | 6.89 | 70.12 | 0 | 0 | 20.51 | 82.07 | 3.7 | -40.42 | 3.22 | -39.25 | 2.44 | 22.0 | 0.11 | 22.22 | 66.20 | -20.45 |
| 2018 (5) | 6.15 | -13.5 | -6.65 | 0 | -1.99 | 0 | -0.08 | 0 | -0.5 | 0 | 4.05 | 34.11 | 0.01 | 0 | 11.26 | 36.94 | 6.21 | -11.91 | 5.3 | -0.56 | 2.0 | -14.16 | 0.09 | 12.5 | 83.22 | -9.41 |
| 2017 (4) | 7.11 | -33.18 | -9.02 | 0 | -0.47 | 0 | -0.36 | 0 | -1.91 | 0 | 3.02 | 145.53 | -0.33 | 0 | 8.22 | 135.5 | 7.05 | 2.17 | 5.33 | -5.16 | 2.33 | -2.92 | 0.08 | 33.33 | 91.86 | -30.24 |
| 2016 (3) | 10.64 | 2.9 | 0.06 | 0 | -4.68 | 0 | 0.33 | 175.0 | 10.7 | 38.78 | 1.23 | -14.58 | 0 | 0 | 3.49 | -13.95 | 6.9 | 3.76 | 5.62 | -7.41 | 2.4 | 0.84 | 0.06 | 20.0 | 131.68 | 8.25 |
| 2015 (2) | 10.34 | 69.51 | -2.63 | 0 | -4.85 | 0 | 0.12 | 0 | 7.71 | 82.27 | 1.44 | -63.36 | 0 | 0 | 4.06 | -64.07 | 6.65 | -4.45 | 6.07 | 3.06 | 2.38 | 8.18 | 0.05 | 25.0 | 121.65 | 62.13 |
| 2014 (1) | 6.1 | -13.6 | -1.87 | 0 | -5.66 | 0 | -0.28 | 0 | 4.23 | -32.86 | 3.93 | 53.52 | 0 | 0 | 11.30 | 44.91 | 6.96 | 18.97 | 5.89 | -0.84 | 2.2 | 30.18 | 0.04 | 33.33 | 75.03 | -18.59 |
| 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) | 1.99 | -26.02 | -51.23 | -5.26 | 15.71 | 22.99 | -0.06 | 25.0 | 90.0 | 0.26 | 62.5 | 533.33 | -3.27 | 7.89 | -18.91 | 4.64 | 32.57 | -4.33 | 0.23 | 200.0 | 0 | 23.47 | 29.02 | -21.9 | 2.38 | 0.42 | 167.42 | 2.18 | 0.93 | 7.92 | 1.36 | 1.49 | 19.3 | 0.01 | 0.0 | -50.0 | 56.06 | -26.86 | -56.31 |
| 24Q2 (19) | 2.69 | -8.81 | 86.81 | -6.24 | -258.78 | -144.32 | -0.08 | 96.46 | 94.97 | 0.16 | 122.22 | -61.9 | -3.55 | -151.6 | -122.87 | 3.5 | 37.25 | 337.5 | -0.23 | 0 | 0 | 18.19 | 25.56 | 191.52 | 2.37 | 94.26 | 523.68 | 2.16 | -4.0 | -36.09 | 1.34 | 1.52 | 48.89 | 0.01 | 0.0 | -50.0 | 76.64 | -7.0 | 128.85 |
| 24Q1 (18) | 2.95 | -5.75 | 59.46 | 3.93 | 441.74 | 125.14 | -2.26 | -36.97 | -115.86 | -0.72 | -172.0 | -1000.0 | 6.88 | 247.47 | 149.93 | 2.55 | 91.73 | 311.29 | 0 | 0 | 0 | 14.49 | 77.02 | 163.6 | 1.22 | 130.19 | -3.94 | 2.25 | 226.09 | 97.37 | 1.32 | 3.94 | 48.31 | 0.01 | 0.0 | -50.0 | 82.40 | -48.14 | -8.69 |
| 23Q4 (17) | 3.13 | -23.28 | -0.32 | -1.15 | 83.16 | 85.39 | -1.65 | -175.0 | -123.21 | 1.0 | 1766.67 | 104.08 | 1.98 | 172.0 | 141.86 | 1.33 | -72.58 | -1.48 | 0 | 0 | 0 | 8.18 | -72.76 | -30.52 | 0.53 | -40.45 | -65.58 | 0.69 | -65.84 | -36.11 | 1.27 | 11.4 | 51.19 | 0.01 | -50.0 | -50.0 | 158.88 | 23.84 | -1.84 |
| 23Q3 (16) | 4.08 | 183.33 | 187.32 | -6.83 | -148.51 | -273.22 | -0.6 | 62.26 | 15.49 | -0.06 | -114.29 | 92.21 | -2.75 | -117.72 | -570.73 | 4.85 | 506.25 | 766.07 | 0 | 0 | 0 | 30.05 | 381.54 | 491.87 | 0.89 | 134.21 | -7.29 | 2.02 | -40.24 | 15.43 | 1.14 | 26.67 | 37.35 | 0.02 | 0.0 | 0.0 | 128.30 | 283.12 | 134.92 |
| 23Q2 (15) | 1.44 | -22.16 | 9.09 | 14.08 | 190.08 | 786.83 | -1.59 | -111.16 | -3875.0 | 0.42 | 425.0 | 162.5 | 15.52 | 212.63 | 2226.03 | 0.8 | 29.03 | -20.0 | 0 | 0 | 0 | 6.24 | 13.53 | -40.28 | 0.38 | -70.08 | -44.93 | 3.38 | 196.49 | 166.14 | 0.9 | 1.12 | 13.92 | 0.02 | 0.0 | 0.0 | 33.49 | -62.89 | -47.23 |
| 23Q1 (14) | 1.85 | -41.08 | 128.4 | -15.63 | -98.6 | -551.25 | 14.25 | 100.42 | 570.3 | 0.08 | -83.67 | 118.6 | -13.78 | -191.33 | -766.67 | 0.62 | -54.07 | -64.16 | 0 | 0 | 0 | 5.50 | -53.34 | -68.48 | 1.27 | -17.53 | 64.94 | 1.14 | 5.56 | -24.0 | 0.89 | 5.95 | 20.27 | 0.02 | 0.0 | -33.33 | 90.24 | -44.24 | 152.91 |
| 22Q4 (13) | 3.14 | 121.13 | -11.55 | -7.87 | -330.05 | -428.19 | 7.11 | 1101.41 | 268.39 | 0.49 | 163.64 | 145.0 | -4.73 | -1053.66 | -329.61 | 1.35 | 141.07 | -52.46 | 0 | 0 | 0 | 11.78 | 132.03 | -62.46 | 1.54 | 60.42 | 144.44 | 1.08 | -38.29 | 44.0 | 0.84 | 1.2 | 21.74 | 0.02 | 0.0 | -33.33 | 161.86 | 196.36 | -32.98 |
| 22Q3 (12) | 1.42 | 7.58 | 42.0 | -1.83 | 10.73 | 50.41 | -0.71 | -1675.0 | -127.2 | -0.77 | -581.25 | -7600.0 | -0.41 | 43.84 | 84.76 | 0.56 | -44.0 | -80.14 | 0 | 0 | 0 | 5.08 | -51.41 | -83.58 | 0.96 | 39.13 | 17.07 | 1.75 | 37.8 | 27.74 | 0.83 | 5.06 | 20.29 | 0.02 | 0.0 | -33.33 | 54.62 | -13.94 | 14.15 |
| 22Q2 (11) | 1.32 | 62.96 | 238.46 | -2.05 | 14.58 | 23.79 | -0.04 | 98.68 | 90.48 | 0.16 | 137.21 | 45.45 | -0.73 | 54.09 | 68.26 | 1.0 | -42.2 | -68.15 | 0 | 0 | 0 | 10.45 | -40.08 | -67.25 | 0.69 | -10.39 | -49.26 | 1.27 | -15.33 | 14.41 | 0.79 | 6.76 | 16.18 | 0.02 | -33.33 | -33.33 | 63.46 | 77.85 | 196.15 |
| 22Q1 (10) | 0.81 | -77.18 | -5.81 | -2.4 | -61.07 | 42.45 | -3.03 | -256.99 | -509.46 | -0.43 | -315.0 | -26.47 | -1.59 | -177.18 | 51.96 | 1.73 | -39.08 | -39.51 | 0 | 0 | 0 | 17.44 | -44.43 | -39.39 | 0.77 | 22.22 | -45.39 | 1.5 | 100.0 | -3.23 | 0.74 | 7.25 | 8.82 | 0.03 | 0.0 | 0.0 | 35.68 | -85.22 | -6.23 |
| 21Q4 (9) | 3.55 | 255.0 | 77.5 | -1.49 | 59.62 | 65.59 | 1.93 | -26.05 | 2312.5 | 0.2 | 2100.0 | -16.67 | 2.06 | 176.58 | 188.41 | 2.84 | 0.71 | 42.0 | 0 | 0 | -100.0 | 31.38 | 1.49 | 44.67 | 0.63 | -23.17 | -49.6 | 0.75 | -45.26 | -33.04 | 0.69 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 241.50 | 404.73 | 122.18 |
| 21Q3 (8) | 1.0 | 156.41 | -6.54 | -3.69 | -37.17 | -163.57 | 2.61 | 721.43 | 191.26 | -0.01 | -109.09 | 50.0 | -2.69 | -16.96 | -715.15 | 2.82 | -10.19 | 67.86 | 0 | 0 | 0 | 30.92 | -3.1 | 33.07 | 0.82 | -39.71 | 228.0 | 1.37 | 23.42 | 10.48 | 0.69 | 1.47 | 1.47 | 0.03 | 0.0 | 0.0 | 47.85 | 123.29 | -12.8 |
| 21Q2 (7) | 0.39 | -54.65 | -43.48 | -2.69 | 35.49 | 10.93 | -0.42 | -156.76 | -191.3 | 0.11 | 132.35 | -57.69 | -2.3 | 30.51 | 1.29 | 3.14 | 9.79 | 161.67 | 0 | 0 | 100.0 | 31.91 | 10.91 | 50.78 | 1.36 | -3.55 | 568.97 | 1.11 | -28.39 | 496.43 | 0.68 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 21.43 | -43.69 | -86.65 |
| 21Q1 (6) | 0.86 | -57.0 | -41.89 | -4.17 | 3.7 | -134.27 | 0.74 | 825.0 | -37.29 | -0.34 | -241.67 | 20.93 | -3.31 | -42.06 | -1003.33 | 2.86 | 43.0 | 82.17 | 0 | -100.0 | 0 | 28.77 | 32.64 | 57.06 | 1.41 | 12.8 | 42.42 | 1.55 | 38.39 | 109.46 | 0.68 | -1.45 | -1.45 | 0.03 | 0.0 | 0.0 | 38.05 | -64.99 | -62.46 |
| 20Q4 (5) | 2.0 | 86.92 | 18.34 | -4.33 | -209.29 | -58.03 | 0.08 | 102.8 | -99.21 | 0.24 | 1300.0 | -4.0 | -2.33 | -606.06 | -121.9 | 2.0 | 19.05 | 92.31 | 0.96 | 0 | 0 | 21.69 | -6.65 | 98.77 | 1.25 | 400.0 | 8.7 | 1.12 | -9.68 | 67.16 | 0.69 | 1.47 | 4.55 | 0.03 | 0.0 | 0.0 | 108.70 | 98.09 | -12.53 |
| 20Q3 (4) | 1.07 | 55.07 | 0.0 | -1.4 | 53.64 | 0.0 | -2.86 | -721.74 | 0.0 | -0.02 | -107.69 | 0.0 | -0.33 | 85.84 | 0.0 | 1.68 | 40.0 | 0.0 | 0 | 100.0 | 0.0 | 23.24 | 9.79 | 0.0 | 0.25 | 186.21 | 0.0 | 1.24 | 542.86 | 0.0 | 0.68 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 54.87 | -65.8 | 0.0 |
| 20Q2 (3) | 0.69 | -53.38 | 0.0 | -3.02 | -69.66 | 0.0 | 0.46 | -61.02 | 0.0 | 0.26 | 160.47 | 0.0 | -2.33 | -676.67 | 0.0 | 1.2 | -23.57 | 0.0 | -1.8 | 0 | 0.0 | 21.16 | 15.53 | 0.0 | -0.29 | -129.29 | 0.0 | -0.28 | -137.84 | 0.0 | 0.68 | -1.45 | 0.0 | 0.03 | 0.0 | 0.0 | 160.47 | 58.3 | 0.0 |
| 20Q1 (2) | 1.48 | -12.43 | 0.0 | -1.78 | 35.04 | 0.0 | 1.18 | -88.33 | 0.0 | -0.43 | -272.0 | 0.0 | -0.3 | 71.43 | 0.0 | 1.57 | 50.96 | 0.0 | 0 | 0 | 0.0 | 18.32 | 67.87 | 0.0 | 0.99 | -13.91 | 0.0 | 0.74 | 10.45 | 0.0 | 0.69 | 4.55 | 0.0 | 0.03 | 0.0 | 0.0 | 101.37 | -18.42 | 0.0 |
| 19Q4 (1) | 1.69 | 0.0 | 0.0 | -2.74 | 0.0 | 0.0 | 10.11 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -1.05 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 124.26 | 0.0 | 0.0 |
