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) | 2.23 | -70.23 | -6.97 | 0 | 1.82 | 180.0 | 13.22 | 26340.0 | -4.74 | 0 | 3.64 | 66.97 | 0 | 0 | 12.94 | 113.64 | 3.82 | -42.47 | -9.3 | 0 | 1.46 | -8.75 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 7.49 | 96.59 | -2.21 | 0 | 0.65 | 0 | 0.05 | -28.57 | 5.28 | 158.82 | 2.18 | 26.74 | -0.02 | 0 | 6.06 | -8.13 | 6.64 | 128.18 | 5.89 | 148.52 | 1.6 | 16.79 | 0.01 | 0.0 | 99.87 | -1.71 |
| 2021 (8) | 3.81 | 180.15 | -1.77 | 0 | -1.37 | 0 | 0.07 | 600.0 | 2.04 | 0 | 1.72 | -33.59 | 0 | 0 | 6.60 | -59.59 | 2.91 | 263.75 | 2.37 | 216.0 | 1.37 | 6.2 | 0.01 | 0.0 | 101.60 | 53.15 |
| 2020 (7) | 1.36 | -52.28 | -2.61 | 0 | 1.79 | 371.05 | 0.01 | 0 | -1.25 | 0 | 2.59 | -27.04 | -0.01 | 0 | 16.32 | -16.65 | 0.8 | -50.0 | 0.75 | -41.86 | 1.29 | 26.47 | 0.01 | 0 | 66.34 | -46.23 |
| 2019 (6) | 2.85 | 119.23 | -3.51 | 0 | 0.38 | -62.75 | -0.04 | 0 | -0.66 | 0 | 3.55 | 50.42 | -0.01 | 0 | 19.58 | 31.17 | 1.6 | 92.77 | 1.29 | 59.26 | 1.02 | 14.61 | 0 | 0 | 123.38 | 61.34 |
| 2018 (5) | 1.3 | 78.08 | -2.42 | 0 | 1.02 | 0 | 0.04 | 100.0 | -1.12 | 0 | 2.36 | 143.3 | -0.05 | 0 | 14.93 | 127.29 | 0.83 | 159.38 | 0.81 | 710.0 | 0.89 | 2.3 | 0 | 0 | 76.47 | 2.66 |
| 2017 (4) | 0.73 | -58.52 | -0.96 | 0 | -0.07 | 0 | 0.02 | 100.0 | -0.23 | 0 | 0.97 | 16.87 | 0 | 0 | 6.57 | 8.24 | 0.32 | -76.3 | 0.1 | -90.91 | 0.87 | -1.14 | 0.01 | -88.89 | 74.49 | -12.39 |
| 2016 (3) | 1.76 | -28.16 | -0.82 | 0 | -0.61 | 0 | 0.01 | 0 | 0.94 | -52.04 | 0.83 | 69.39 | 0 | 0 | 6.07 | 57.75 | 1.35 | 0.75 | 1.1 | -12.0 | 0.88 | -5.38 | 0.09 | -10.0 | 85.02 | -20.88 |
| 2015 (2) | 2.45 | 64.43 | -0.49 | 0 | -1.58 | 0 | -0.01 | 0 | 1.96 | 75.0 | 0.49 | 58.06 | 0 | 0 | 3.85 | 36.1 | 1.34 | 362.07 | 1.25 | 443.48 | 0.93 | -5.1 | 0.1 | -9.09 | 107.46 | -4.8 |
| 2014 (1) | 1.49 | -41.57 | -0.37 | 0 | -1.32 | 0 | 0.01 | 0 | 1.12 | -39.78 | 0.31 | -50.0 | -0.06 | 0 | 2.83 | -44.3 | 0.29 | -62.82 | 0.23 | -66.67 | 0.98 | 2.08 | 0.11 | -15.38 | 112.88 | -21.21 |
| 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) | -0.33 | -114.41 | -115.21 | -0.22 | -130.56 | 92.9 | 0.28 | 107.91 | 180.0 | -0.07 | -187.5 | -100.53 | -0.55 | -118.27 | 40.86 | 0.89 | 568.42 | 43.55 | 0.16 | 0 | 0 | 25.07 | 461.54 | 195.59 | -0.2 | -53.85 | -108.85 | -0.14 | -104.83 | 98.61 | 0.26 | 13.04 | -39.53 | 0 | 0 | 0 | -275.00 | -475.87 | 0 |
| 24Q2 (19) | 2.29 | 234.71 | -24.67 | 0.72 | 278.95 | 218.03 | -3.54 | -90.32 | 1.12 | 0.08 | 153.33 | 300.0 | 3.01 | 299.34 | 23.87 | -0.19 | -110.33 | -129.23 | 0 | 100.0 | 0 | -6.93 | -102.68 | -212.76 | -0.13 | 83.12 | -107.03 | 2.9 | 647.17 | 76.83 | 0.23 | 9.52 | -45.24 | 0 | 0 | 0 | 73.16 | 0 | -50.42 |
| 24Q1 (18) | -1.7 | 1.73 | -36.0 | 0.19 | 108.02 | 121.11 | -1.86 | -143.87 | -223.18 | -0.15 | -475.0 | -15.38 | -1.51 | 63.17 | 29.77 | 1.84 | 19.48 | 119.05 | -0.16 | 0 | 0 | 259.15 | -39.42 | 2948.16 | -0.77 | 67.78 | -136.67 | -0.53 | 78.37 | -133.33 | 0.21 | 0.0 | -48.78 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | -1.73 | -179.72 | -185.22 | -2.37 | 23.55 | -355.77 | 4.24 | 1311.43 | 127.96 | 0.04 | -99.7 | 157.14 | -4.1 | -340.86 | -371.52 | 1.54 | 148.39 | 185.19 | 0 | 0 | 100.0 | 427.78 | 4943.64 | 8083.23 | -2.39 | -205.75 | -191.57 | -2.45 | 75.69 | -230.32 | 0.21 | -51.16 | -51.16 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 2.17 | -28.62 | -19.03 | -3.1 | -408.2 | -620.93 | -0.35 | 90.22 | 84.91 | 13.29 | 66350.0 | 10123.08 | -0.93 | -138.27 | -141.33 | 0.62 | -4.62 | 40.91 | 0 | 0 | 0 | 8.48 | 37.92 | 82.16 | 2.26 | 22.16 | 53.74 | -10.08 | -714.63 | -722.22 | 0.43 | 2.38 | 4.88 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 3.04 | 343.2 | 155.46 | -0.61 | 32.22 | 19.74 | -3.58 | -337.09 | -231.62 | 0.02 | 115.38 | 200.0 | 2.43 | 213.02 | 465.12 | 0.65 | -22.62 | -7.14 | 0 | 0 | 100.0 | 6.15 | -27.67 | -20.67 | 1.85 | -11.9 | 14.91 | 1.64 | 3.14 | 9.33 | 0.42 | 2.44 | 7.69 | 0 | 0 | 0 | 147.57 | 336.12 | 134.38 |
| 23Q1 (14) | -1.25 | -161.58 | -178.62 | -0.9 | -73.08 | -80.0 | 1.51 | -18.82 | 193.79 | -0.13 | -85.71 | -1400.0 | -2.15 | -242.38 | -297.25 | 0.84 | 55.56 | 68.0 | 0 | 100.0 | 0 | 8.50 | 62.64 | 22.09 | 2.1 | -19.54 | 121.05 | 1.59 | -15.43 | 78.65 | 0.41 | -4.65 | 10.81 | 0 | 0 | 0 | -62.50 | -171.12 | -149.53 |
| 22Q4 (13) | 2.03 | -24.25 | 41.96 | -0.52 | -20.93 | 0.0 | 1.86 | 180.17 | 616.67 | -0.07 | -153.85 | -275.0 | 1.51 | -32.89 | 65.93 | 0.54 | 22.73 | 14.89 | -0.01 | 0 | 0 | 5.23 | 12.27 | -17.58 | 2.61 | 77.55 | 180.65 | 1.88 | 16.05 | 141.03 | 0.43 | 4.88 | 22.86 | 0 | 0 | 0 | 87.88 | -33.44 | -30.56 |
| 22Q3 (12) | 2.68 | 125.21 | 148.15 | -0.43 | 43.42 | 27.12 | -2.32 | -185.29 | -241.18 | 0.13 | 750.0 | 160.0 | 2.25 | 423.26 | 359.18 | 0.44 | -37.14 | -25.42 | 0 | 100.0 | 0 | 4.66 | -39.94 | -44.13 | 1.47 | -8.7 | 53.12 | 1.62 | 8.0 | 107.69 | 0.41 | 5.13 | 20.59 | 0 | 0 | 0 | 132.02 | 109.68 | 36.91 |
| 22Q2 (11) | 1.19 | -25.16 | -13.77 | -0.76 | -52.0 | -162.07 | 2.72 | 268.94 | 666.67 | -0.02 | -300.0 | -300.0 | 0.43 | -60.55 | -60.55 | 0.7 | 40.0 | 141.38 | -0.01 | 0 | 0 | 7.75 | 11.32 | 67.87 | 1.61 | 69.47 | 133.33 | 1.5 | 68.54 | 154.24 | 0.39 | 5.41 | 14.71 | 0 | 0 | 0 | 62.96 | -50.1 | -57.57 |
| 22Q1 (10) | 1.59 | 11.19 | 2087.5 | -0.5 | 3.85 | -35.14 | -1.61 | -347.22 | -1173.33 | 0.01 | -75.0 | 150.0 | 1.09 | 19.78 | 342.22 | 0.5 | 6.38 | 35.14 | 0 | 0 | 0 | 6.96 | 9.79 | 0.13 | 0.95 | 2.15 | 187.88 | 0.89 | 14.1 | 304.55 | 0.37 | 5.71 | 12.12 | 0 | 0 | 0 | 126.19 | -0.28 | 967.56 |
| 21Q4 (9) | 1.43 | 32.41 | 286.49 | -0.52 | 11.86 | -18.18 | -0.36 | 47.06 | -376.92 | 0.04 | -20.0 | 0 | 0.91 | 85.71 | 1400.0 | 0.47 | -20.34 | 9.3 | 0 | 0 | 100.0 | 6.34 | -23.89 | -24.33 | 0.93 | -3.12 | 55.0 | 0.78 | 0.0 | 95.0 | 0.35 | 2.94 | 2.94 | 0 | 0 | 0 | 126.55 | 31.24 | 153.1 |
| 21Q3 (8) | 1.08 | -21.74 | 163.41 | -0.59 | -103.45 | 7.81 | -0.68 | -41.67 | -172.0 | 0.05 | 400.0 | 400.0 | 0.49 | -55.05 | 313.04 | 0.59 | 103.45 | -7.81 | 0 | 0 | 0 | 8.33 | 80.46 | -44.4 | 0.96 | 39.13 | 104.26 | 0.78 | 32.2 | 110.81 | 0.34 | 0.0 | 3.03 | 0 | 0 | 0 | 96.43 | -35.02 | 64.63 |
| 21Q2 (7) | 1.38 | 1825.0 | 72.5 | -0.29 | 21.62 | 66.28 | -0.48 | -420.0 | 67.79 | 0.01 | 150.0 | -50.0 | 1.09 | 342.22 | 1916.67 | 0.29 | -21.62 | -66.28 | 0 | 0 | 0 | 4.62 | -33.6 | -87.22 | 0.69 | 109.09 | 291.67 | 0.59 | 168.18 | 636.36 | 0.34 | 3.03 | 9.68 | 0 | 0 | 0 | 148.39 | 1120.16 | -62.9 |
| 21Q1 (6) | -0.08 | -121.62 | 63.64 | -0.37 | 15.91 | 43.94 | 0.15 | 15.38 | -95.59 | -0.02 | 0 | 0.0 | -0.45 | -542.86 | 48.86 | 0.37 | -13.95 | -43.94 | 0 | 100.0 | 0 | 6.95 | -17.03 | -57.01 | 0.33 | -45.0 | 266.67 | 0.22 | -45.0 | 144.44 | 0.33 | -2.94 | 10.0 | 0 | 0 | 0 | -14.55 | -129.09 | 74.21 |
| 20Q4 (5) | 0.37 | -9.76 | -44.78 | -0.44 | 31.25 | 41.33 | 0.13 | 152.0 | 0 | 0 | -100.0 | 100.0 | -0.07 | 69.57 | 12.5 | 0.43 | -32.81 | -42.67 | -0.01 | 0 | 0 | 8.38 | -44.08 | -47.36 | 0.6 | 27.66 | 106.9 | 0.4 | 8.11 | 122.22 | 0.34 | 3.03 | 21.43 | 0 | 0 | 0 | 50.00 | -14.63 | -65.67 |
| 20Q3 (4) | 0.41 | -48.75 | 0.0 | -0.64 | 25.58 | 0.0 | -0.25 | 83.22 | 0.0 | 0.01 | -50.0 | 0.0 | -0.23 | -283.33 | 0.0 | 0.64 | -25.58 | 0.0 | 0 | 0 | 0.0 | 14.99 | -58.52 | 0.0 | 0.47 | 230.56 | 0.0 | 0.37 | 436.36 | 0.0 | 0.33 | 6.45 | 0.0 | 0 | 0 | 0.0 | 58.57 | -85.36 | 0.0 |
| 20Q2 (3) | 0.8 | 463.64 | 0.0 | -0.86 | -30.3 | 0.0 | -1.49 | -143.82 | 0.0 | 0.02 | 200.0 | 0.0 | -0.06 | 93.18 | 0.0 | 0.86 | 30.3 | 0.0 | 0 | 0 | 0.0 | 36.13 | 123.38 | 0.0 | -0.36 | -500.0 | 0.0 | -0.11 | -222.22 | 0.0 | 0.31 | 3.33 | 0.0 | 0 | 0 | 0.0 | 400.00 | 809.09 | 0.0 |
| 20Q1 (2) | -0.22 | -132.84 | 0.0 | -0.66 | 12.0 | 0.0 | 3.4 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.88 | -1000.0 | 0.0 | 0.66 | -12.0 | 0.0 | 0 | 0 | 0.0 | 16.18 | 1.59 | 0.0 | 0.09 | -68.97 | 0.0 | 0.09 | -50.0 | 0.0 | 0.3 | 7.14 | 0.0 | 0 | 0 | 0.0 | -56.41 | -138.73 | 0.0 |
| 19Q4 (1) | 0.67 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.92 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 145.65 | 0.0 | 0.0 |
