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) | 7.1 | -50.25 | -2.09 | 0 | -6.88 | 0 | -0.08 | 0 | 5.01 | -48.67 | 2.65 | -50.37 | 0 | 0 | 7.34 | -29.74 | 3.87 | -55.72 | 3.09 | -62.99 | 1.77 | 17.22 | 0.02 | 0.0 | 145.49 | 0.73 |
| 2022 (9) | 14.27 | 78.15 | -4.51 | 0 | -6.21 | 0 | -0.08 | 0 | 9.76 | 231.97 | 5.34 | -40.73 | -0.29 | 0 | 10.44 | -42.38 | 8.74 | 4.42 | 8.35 | -2.57 | 1.51 | 18.9 | 0.02 | 0.0 | 144.43 | 77.79 |
| 2021 (8) | 8.01 | 19.91 | -5.07 | 0 | -5.43 | 0 | -0.01 | 0 | 2.94 | 0 | 9.01 | 247.88 | -0.21 | 0 | 18.12 | 167.97 | 8.37 | 24.93 | 8.57 | 31.64 | 1.27 | 0.0 | 0.02 | 0.0 | 81.24 | -5.14 |
| 2020 (7) | 6.68 | -20.0 | -7.0 | 0 | -7.73 | 0 | 0 | 0 | -0.32 | 0 | 2.59 | 26.34 | -1.1 | 0 | 6.76 | 32.84 | 6.7 | -14.21 | 6.51 | -22.68 | 1.27 | 38.04 | 0.02 | 0.0 | 85.64 | -4.0 |
| 2019 (6) | 8.35 | -21.0 | -4.76 | 0 | -13.92 | 0 | -0.05 | 0 | 3.59 | -72.28 | 2.05 | 120.43 | -0.93 | 0 | 5.09 | 142.98 | 7.81 | -25.41 | 8.42 | -16.8 | 0.92 | 48.39 | 0.02 | 100.0 | 89.21 | -9.27 |
| 2018 (5) | 10.57 | -3.12 | 2.38 | 0 | 3.78 | 0 | 0 | 0 | 12.95 | 37.77 | 0.93 | -42.59 | -0.05 | 0 | 2.10 | -41.35 | 10.47 | -10.74 | 10.12 | -4.8 | 0.62 | 26.53 | 0.01 | 0.0 | 98.33 | 0.31 |
| 2017 (4) | 10.91 | -14.7 | -1.51 | 0 | -12.25 | 0 | 0.2 | 0 | 9.4 | 12.17 | 1.62 | -15.18 | -0.48 | 0 | 3.57 | -14.53 | 11.73 | 6.35 | 10.63 | -2.74 | 0.49 | 11.36 | 0.01 | 0.0 | 98.02 | -12.78 |
| 2016 (3) | 12.79 | 4.07 | -4.41 | 0 | -7.52 | 0 | -0.01 | 0 | 8.38 | -38.29 | 1.91 | 45.8 | -0.42 | 0 | 4.18 | 44.75 | 11.03 | 9.97 | 10.93 | 30.27 | 0.44 | 12.82 | 0.01 | 0.0 | 112.39 | -19.62 |
| 2015 (2) | 12.29 | 53.43 | 1.29 | -69.06 | -9.42 | 0 | -0.31 | 0 | 13.58 | 11.49 | 1.31 | 114.75 | 0 | 0 | 2.89 | 100.36 | 10.03 | 19.55 | 8.39 | 36.2 | 0.39 | 8.33 | 0.01 | 0.0 | 139.82 | 13.98 |
| 2014 (1) | 8.01 | 140.54 | 4.17 | 121.81 | -5.64 | 0 | -0.1 | 0 | 12.18 | 133.78 | 0.61 | -60.39 | 5.63 | 24.28 | 1.44 | -65.51 | 8.39 | 78.89 | 6.16 | 123.19 | 0.36 | 0.0 | 0.01 | 0 | 122.66 | 14.93 |
| 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) | 1.38 | 35.29 | -33.01 | -0.09 | -125.0 | 70.0 | -2.48 | -6100.0 | 63.15 | 0.12 | 1300.0 | 50.0 | 1.29 | 31.63 | -26.7 | 0.15 | 650.0 | -57.14 | 0 | 0 | 0 | 1.53 | 630.87 | -58.24 | 1.36 | -0.73 | -19.05 | 1.16 | -14.07 | -24.18 | 0.55 | 0.0 | 12.24 | 0 | 0 | -100.0 | 80.70 | 50.33 | -20.47 |
| 24Q2 (19) | 1.02 | -1.92 | -51.43 | -0.04 | 85.71 | 95.45 | -0.04 | -300.0 | 33.33 | -0.01 | 0.0 | 85.71 | 0.98 | 28.95 | -19.67 | 0.02 | -97.33 | -98.51 | 0 | 0 | 0 | 0.21 | -97.87 | -98.61 | 1.37 | 226.19 | 6.2 | 1.35 | 50.0 | -4.93 | 0.55 | 0.0 | 41.03 | 0 | 0 | -100.0 | 53.68 | -25.15 | -53.47 |
| 24Q1 (18) | 1.04 | -25.71 | -32.47 | -0.28 | 39.13 | 37.78 | -0.01 | 87.5 | 50.0 | -0.01 | -150.0 | 90.91 | 0.76 | -19.15 | -30.28 | 0.75 | 63.04 | 50.0 | 0 | 0 | 0 | 9.83 | 84.84 | 76.93 | 0.42 | 423.08 | -59.22 | 0.9 | 550.0 | 172.73 | 0.55 | 1.85 | 57.14 | 0 | -100.0 | -100.0 | 71.72 | -82.07 | -67.86 |
| 23Q4 (17) | 1.4 | -32.04 | -62.26 | -0.46 | -53.33 | 71.25 | -0.08 | 98.81 | 94.07 | 0.02 | -75.0 | 109.52 | 0.94 | -46.59 | -55.45 | 0.46 | 31.43 | -55.34 | 0 | 0 | 100.0 | 5.32 | 45.1 | -36.7 | -0.13 | -107.74 | -107.78 | -0.2 | -113.07 | -116.81 | 0.54 | 10.2 | 38.46 | 0.01 | 0.0 | 0.0 | 400.00 | 294.17 | 71.43 |
| 23Q3 (16) | 2.06 | -1.9 | -43.56 | -0.3 | 65.91 | 69.7 | -6.73 | -11116.67 | -42.89 | 0.08 | 214.29 | -27.27 | 1.76 | 44.26 | -33.83 | 0.35 | -73.88 | -60.67 | 0 | 0 | 100.0 | 3.66 | -75.6 | -41.9 | 1.68 | 30.23 | -37.31 | 1.53 | 7.75 | -41.6 | 0.49 | 25.64 | 25.64 | 0.01 | 0.0 | 0.0 | 101.48 | -12.05 | -16.04 |
| 23Q2 (15) | 2.1 | 36.36 | -39.13 | -0.88 | -95.56 | -37.5 | -0.06 | -200.0 | -20.0 | -0.07 | 36.36 | -75.0 | 1.22 | 11.93 | -56.58 | 1.34 | 168.0 | -15.19 | 0 | 0 | 0 | 15.02 | 170.4 | 35.77 | 1.29 | 25.24 | -52.75 | 1.42 | 330.3 | -50.35 | 0.39 | 11.43 | 2.63 | 0.01 | 0.0 | 0.0 | 115.38 | -48.3 | 8.7 |
| 23Q1 (14) | 1.54 | -58.49 | -55.62 | -0.45 | 71.88 | 64.84 | -0.02 | 98.52 | 81.82 | -0.11 | 47.62 | -283.33 | 1.09 | -48.34 | -50.23 | 0.5 | -51.46 | -72.97 | 0 | 100.0 | 0 | 5.56 | -33.87 | -68.5 | 1.03 | -38.32 | -38.32 | 0.33 | -72.27 | -80.36 | 0.35 | -10.26 | 0.0 | 0.01 | 0.0 | 0.0 | 223.19 | -4.35 | 31.21 |
| 22Q4 (13) | 3.71 | 1.64 | 4.8 | -1.6 | -61.62 | 44.44 | -1.35 | 71.34 | -1828.57 | -0.21 | -290.91 | -2000.0 | 2.11 | -20.68 | 219.7 | 1.03 | 15.73 | -63.99 | -0.16 | -14.29 | 0 | 8.40 | 33.19 | -57.61 | 1.67 | -37.69 | -33.73 | 1.19 | -54.58 | -52.02 | 0.39 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | 233.33 | 93.06 | 85.88 |
| 22Q3 (12) | 3.65 | 5.8 | 99.45 | -0.99 | -54.69 | -4.21 | -4.71 | -9320.0 | 9.94 | 0.11 | 375.0 | 0 | 2.66 | -5.34 | 202.27 | 0.89 | -43.67 | -4.3 | -0.14 | 0 | 0 | 6.31 | -42.99 | -16.1 | 2.68 | -1.83 | 12.61 | 2.62 | -8.39 | 4.38 | 0.39 | 2.63 | 25.81 | 0.01 | 0.0 | 0.0 | 120.86 | 13.85 | 86.91 |
| 22Q2 (11) | 3.45 | -0.58 | 167.44 | -0.64 | 50.0 | -128.7 | -0.05 | 54.55 | 94.62 | -0.04 | -166.67 | 0.0 | 2.81 | 28.31 | -20.17 | 1.58 | -14.59 | -24.4 | 0 | 0 | 100.0 | 11.06 | -37.26 | -31.55 | 2.73 | 63.47 | 2.25 | 2.86 | 70.24 | 10.42 | 0.38 | 8.57 | 22.58 | 0.01 | 0.0 | 0 | 106.15 | -37.59 | 138.64 |
| 22Q1 (10) | 3.47 | -1.98 | 157.04 | -1.28 | 55.56 | 63.01 | -0.11 | -57.14 | -113.58 | 0.06 | 700.0 | 100.0 | 2.19 | 231.82 | 203.79 | 1.85 | -35.31 | -40.89 | 0 | 0 | 0 | 17.64 | -11.02 | -43.66 | 1.67 | -33.73 | 108.75 | 1.68 | -32.26 | 71.43 | 0.35 | 6.06 | 6.06 | 0.01 | 0.0 | 0 | 170.10 | 35.5 | 65.06 |
| 21Q4 (9) | 3.54 | 93.44 | 139.19 | -2.88 | -203.16 | 51.27 | -0.07 | 98.66 | -113.46 | -0.01 | 0 | 0 | 0.66 | -25.0 | 114.9 | 2.86 | 207.53 | 64.37 | 0 | 0 | 100.0 | 19.82 | 163.62 | 27.92 | 2.52 | 5.88 | 44.83 | 2.48 | -1.2 | 45.03 | 0.33 | 6.45 | 0.0 | 0.01 | 0.0 | 0 | 125.53 | 94.13 | 73.03 |
| 21Q3 (8) | 1.83 | 41.86 | -24.38 | -0.95 | -142.6 | -21.79 | -5.23 | -462.37 | 22.29 | 0 | 100.0 | 0 | 0.88 | -75.0 | -46.34 | 0.93 | -55.5 | 200.0 | 0 | 100.0 | 0 | 7.52 | -53.49 | 174.05 | 2.38 | -10.86 | -10.86 | 2.51 | -3.09 | 1.21 | 0.31 | 0.0 | -6.06 | 0.01 | 0 | 0 | 64.66 | 45.37 | -24.91 |
| 21Q2 (7) | 1.29 | -4.44 | -25.86 | 2.23 | 164.45 | 359.3 | -0.93 | -214.81 | -19.23 | -0.04 | -233.33 | -300.0 | 3.52 | 266.82 | 300.0 | 2.09 | -33.23 | 450.0 | -0.21 | 0 | 0 | 16.16 | -48.36 | 294.74 | 2.67 | 233.75 | 25.94 | 2.59 | 164.29 | 23.33 | 0.31 | -6.06 | 0.0 | 0 | 0 | 0 | 44.48 | -56.84 | -38.39 |
| 21Q1 (6) | 1.35 | -8.78 | 29.81 | -3.46 | 41.46 | -717.86 | 0.81 | 55.77 | 208.0 | 0.03 | 0 | 50.0 | -2.11 | 52.37 | -231.88 | 3.13 | 79.89 | 1856.25 | 0 | 100.0 | 0 | 31.30 | 102.01 | 1171.56 | 0.8 | -54.02 | 370.59 | 0.98 | -42.69 | 345.45 | 0.33 | 0.0 | 10.0 | 0 | 0 | 0 | 103.05 | 42.05 | -48.47 |
| 20Q4 (5) | 1.48 | -38.84 | 19.35 | -5.91 | -657.69 | -133.6 | 0.52 | 107.73 | 236.84 | 0 | 0 | 100.0 | -4.43 | -370.12 | -243.41 | 1.74 | 461.29 | 987.5 | -1.1 | 0 | -14.58 | 15.49 | 464.79 | 920.68 | 1.74 | -34.83 | -1.69 | 1.71 | -31.05 | -5.52 | 0.33 | 0.0 | 32.0 | 0 | 0 | 0 | 72.55 | -15.76 | 20.52 |
| 20Q3 (4) | 2.42 | 39.08 | 0.0 | -0.78 | 9.3 | 0.0 | -6.73 | -762.82 | 0.0 | 0 | 100.0 | 0.0 | 1.64 | 86.36 | 0.0 | 0.31 | -18.42 | 0.0 | 0 | 0 | 0.0 | 2.74 | -33.0 | 0.0 | 2.67 | 25.94 | 0.0 | 2.48 | 18.1 | 0.0 | 0.33 | 6.45 | 0.0 | 0 | 0 | 0.0 | 86.12 | 19.28 | 0.0 |
| 20Q2 (3) | 1.74 | 67.31 | 0.0 | -0.86 | -253.57 | 0.0 | -0.78 | -4.0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.88 | -45.0 | 0.0 | 0.38 | 137.5 | 0.0 | 0 | 0 | 0.0 | 4.09 | 66.35 | 0.0 | 2.12 | 1147.06 | 0.0 | 2.1 | 854.55 | 0.0 | 0.31 | 3.33 | 0.0 | 0 | 0 | 0.0 | 72.20 | -63.9 | 0.0 |
| 20Q1 (2) | 1.04 | -16.13 | 0.0 | 0.56 | 122.13 | 0.0 | -0.75 | -97.37 | 0.0 | 0.02 | 128.57 | 0.0 | 1.6 | 224.03 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 2.46 | 62.15 | 0.0 | 0.17 | -90.4 | 0.0 | 0.22 | -87.85 | 0.0 | 0.3 | 20.0 | 0.0 | 0 | 0 | 0.0 | 200.00 | 232.26 | 0.0 |
| 19Q4 (1) | 1.24 | 0.0 | 0.0 | -2.53 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -1.29 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 60.19 | 0.0 | 0.0 |
