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) | 8.28 | 127.47 | -7.18 | 0 | 0.9 | -50.28 | 0.03 | 0 | 1.1 | 0 | 4.84 | -51.26 | 0.14 | 366.67 | 6.95 | -49.44 | 6.64 | 0.0 | 5.2 | -1.89 | 4.17 | 10.32 | 0 | 0 | 88.37 | 120.43 |
| 2022 (9) | 3.64 | -48.15 | -8.88 | 0 | 1.81 | 60.18 | 0 | 0 | -5.24 | 0 | 9.93 | 8.76 | 0.03 | 0 | 13.75 | -2.17 | 6.64 | 9.03 | 5.3 | 9.5 | 3.78 | 9.88 | 0 | 0 | 40.09 | -52.72 |
| 2021 (8) | 7.02 | 119.38 | -7.21 | 0 | 1.13 | -68.08 | 0.02 | 0 | -0.19 | 0 | 9.13 | 10.13 | -0.23 | 0 | 14.06 | 7.44 | 6.09 | 30.41 | 4.84 | 25.71 | 3.44 | 10.61 | 0 | 0 | 84.78 | 84.4 |
| 2020 (7) | 3.2 | -61.17 | -7.42 | 0 | 3.54 | 0 | -0.04 | 0 | -4.22 | 0 | 8.29 | 200.36 | -0.05 | 0 | 13.09 | 292.3 | 4.67 | -7.52 | 3.85 | -4.23 | 3.11 | 5.78 | 0 | 0 | 45.98 | -61.17 |
| 2019 (6) | 8.24 | 20.64 | -3.37 | 0 | -2.87 | 0 | 0.02 | -60.0 | 4.87 | 34.16 | 2.76 | -8.61 | -0.24 | 0 | 3.34 | -19.96 | 5.05 | 22.87 | 4.02 | 22.19 | 2.94 | 5.0 | 0 | 0 | 118.39 | 5.56 |
| 2018 (5) | 6.83 | 37.98 | -3.2 | 0 | -0.85 | 0 | 0.05 | -94.74 | 3.63 | 0 | 3.02 | -42.48 | 0 | 0 | 4.17 | -52.31 | 4.11 | 25.3 | 3.29 | 22.76 | 2.8 | 3.32 | 0 | 0 | 112.15 | 22.12 |
| 2017 (4) | 4.95 | 1.43 | -5.25 | 0 | 0.1 | 0 | 0.95 | 251.85 | -0.3 | 0 | 5.25 | 33.93 | 0 | 0 | 8.74 | 9.94 | 3.28 | 33.88 | 2.68 | 34.0 | 2.71 | 4.23 | 0 | 0 | 91.84 | -13.43 |
| 2016 (3) | 4.88 | 2.74 | -3.92 | 0 | -0.6 | 0 | 0.27 | 8.0 | 0.96 | 21.52 | 3.92 | -2.0 | 0 | 0 | 7.95 | 6.43 | 2.45 | -4.67 | 2.0 | -3.38 | 2.6 | 12.55 | 0 | 0 | 106.09 | -2.18 |
| 2015 (2) | 4.75 | 54.72 | -3.96 | 0 | 0.21 | 0 | 0.25 | -66.22 | 0.79 | -20.2 | 4.0 | 92.31 | 0 | 0 | 7.47 | 115.61 | 2.57 | -19.18 | 2.07 | -20.69 | 2.31 | 7.94 | 0 | 0 | 108.45 | 67.79 |
| 2014 (1) | 3.07 | -45.57 | -2.08 | 0 | -1.55 | 0 | 0.74 | 85.0 | 0.99 | -53.74 | 2.08 | -41.08 | 0 | 0 | 3.46 | -44.57 | 3.18 | 16.48 | 2.61 | 16.52 | 2.14 | 9.18 | 0 | 0 | 64.63 | -51.87 |
| 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) | 1.67 | 427.45 | 0.6 | -0.92 | -33.33 | -1.1 | 2.17 | 198.19 | 334.0 | 0.61 | 182.43 | 916.67 | 0.75 | 162.5 | 0.0 | 1.04 | -44.97 | 44.44 | 0.02 | 300.0 | -33.33 | 5.24 | -51.52 | 23.62 | 1.74 | -1.69 | 21.68 | 1.36 | 0.74 | 25.93 | 1.06 | 0.95 | 0.0 | 0 | 0 | 0 | 69.01 | 424.74 | -11.04 |
| 24Q2 (19) | -0.51 | -113.25 | -127.42 | -0.69 | 35.51 | 54.0 | -2.21 | -10950.0 | -9.95 | -0.74 | -7300.0 | -825.0 | -1.2 | -143.17 | -433.33 | 1.89 | 52.42 | 48.82 | -0.01 | -125.0 | -114.29 | 10.81 | 50.5 | 53.93 | 1.77 | 39.37 | -3.28 | 1.35 | 43.62 | -7.53 | 1.05 | 0.0 | 0.96 | 0 | 0 | 0 | -21.25 | -110.98 | -128.56 |
| 24Q1 (18) | 3.85 | 36.52 | 98.45 | -1.07 | 59.16 | 50.23 | -0.02 | -101.23 | -102.56 | -0.01 | -133.33 | -150.0 | 2.78 | 1290.0 | 1423.81 | 1.24 | 19.23 | -31.49 | 0.04 | 33.33 | 300.0 | 7.18 | 19.51 | -31.57 | 1.27 | -41.47 | 4.96 | 0.94 | -45.03 | -1.05 | 1.05 | 0.0 | 2.94 | 0 | 0 | 0 | 193.47 | 89.35 | 96.46 |
| 23Q4 (17) | 2.82 | 69.88 | 1040.0 | -2.62 | -187.91 | -16.96 | 1.63 | 226.0 | -31.8 | 0.03 | -50.0 | 0.0 | 0.2 | -73.33 | 107.87 | 1.04 | 44.44 | -54.98 | 0.03 | 0.0 | 160.0 | 6.01 | 41.77 | -52.22 | 2.17 | 51.75 | 13.61 | 1.71 | 58.33 | 10.32 | 1.05 | -0.94 | 7.14 | 0 | 0 | 0 | 102.17 | 31.72 | 961.67 |
| 23Q3 (16) | 1.66 | -10.75 | 88.64 | -0.91 | 39.33 | 72.42 | 0.5 | 124.88 | -72.97 | 0.06 | 175.0 | 250.0 | 0.75 | 108.33 | 130.99 | 0.72 | -43.31 | -79.31 | 0.03 | -57.14 | -40.0 | 4.24 | -39.63 | -78.69 | 1.43 | -21.86 | -13.86 | 1.08 | -26.03 | -18.18 | 1.06 | 1.92 | 10.42 | 0 | 0 | 0 | 77.57 | 4.26 | 100.98 |
| 23Q2 (15) | 1.86 | -4.12 | 23.18 | -1.5 | 30.23 | 29.91 | -2.01 | -357.69 | -25.62 | -0.08 | -500.0 | -366.67 | 0.36 | 271.43 | 157.14 | 1.27 | -29.83 | -42.53 | 0.07 | 600.0 | 800.0 | 7.02 | -33.09 | -39.16 | 1.83 | 51.24 | 2.81 | 1.46 | 53.68 | 3.55 | 1.04 | 1.96 | 11.83 | 0 | 0 | 0 | 74.40 | -24.45 | 15.3 |
| 23Q1 (14) | 1.94 | 746.67 | 25.16 | -2.15 | 4.02 | -79.17 | 0.78 | -67.36 | 193.98 | 0.02 | -33.33 | 200.0 | -0.21 | 91.73 | -160.0 | 1.81 | -21.65 | -5.73 | 0.01 | 120.0 | -66.67 | 10.50 | -16.55 | -5.89 | 1.21 | -36.65 | -6.2 | 0.95 | -38.71 | -6.86 | 1.02 | 4.08 | 12.09 | 0 | 0 | 0 | 98.48 | 930.49 | 22.62 |
| 22Q4 (13) | -0.3 | -134.09 | -113.51 | -2.24 | 32.12 | 7.82 | 2.39 | 29.19 | 206.41 | 0.03 | 175.0 | 150.0 | -2.54 | -4.96 | -1109.52 | 2.31 | -33.62 | -41.37 | -0.05 | -200.0 | 73.68 | 12.58 | -36.77 | -46.16 | 1.91 | 15.06 | 17.18 | 1.55 | 17.42 | 20.16 | 0.98 | 2.08 | 10.11 | 0 | 0 | 0 | -11.86 | -130.72 | -111.64 |
| 22Q3 (12) | 0.88 | -41.72 | -41.72 | -3.3 | -54.21 | -223.53 | 1.85 | 215.62 | 537.93 | -0.04 | -233.33 | -200.0 | -2.42 | -284.13 | -593.88 | 3.48 | 57.47 | 216.36 | 0.05 | 600.0 | 350.0 | 19.90 | 72.32 | 196.65 | 1.66 | -6.74 | 11.41 | 1.32 | -6.38 | 5.6 | 0.96 | 3.23 | 11.63 | 0 | 0 | 0 | 38.60 | -40.19 | -46.07 |
| 22Q2 (11) | 1.51 | -2.58 | -14.69 | -2.14 | -78.33 | -92.79 | -1.6 | -92.77 | -900.0 | 0.03 | 250.0 | 400.0 | -0.63 | -280.0 | -195.45 | 2.21 | 15.1 | 88.89 | -0.01 | -133.33 | 66.67 | 11.55 | 3.5 | 64.12 | 1.78 | 37.98 | 9.2 | 1.41 | 38.24 | 11.02 | 0.93 | 2.2 | 6.9 | 0 | 0 | 0 | 64.53 | -19.65 | -21.98 |
| 22Q1 (10) | 1.55 | -30.18 | 2.65 | -1.2 | 50.62 | 54.72 | -0.83 | -206.41 | -477.27 | -0.02 | 66.67 | -140.0 | 0.35 | 266.67 | 130.7 | 1.92 | -51.27 | -34.02 | 0.03 | 115.79 | 0 | 11.16 | -52.26 | -42.26 | 1.29 | -20.86 | -3.73 | 1.02 | -20.93 | -0.97 | 0.91 | 2.25 | 9.64 | 0 | 0 | 0 | 80.31 | -21.14 | -1.07 |
| 21Q4 (9) | 2.22 | 47.02 | 1918.18 | -2.43 | -138.24 | 5.45 | 0.78 | 168.97 | -76.58 | -0.06 | -250.0 | -128.57 | -0.21 | -142.86 | 91.46 | 3.94 | 258.18 | 21.23 | -0.19 | -850.0 | -171.43 | 23.37 | 248.41 | 9.94 | 1.63 | 9.4 | 25.38 | 1.29 | 3.2 | 18.35 | 0.89 | 3.49 | 9.88 | 0 | 0 | 0 | 101.83 | 42.3 | 1658.97 |
| 21Q3 (8) | 1.51 | -14.69 | 519.44 | -1.02 | 8.11 | 36.65 | 0.29 | 281.25 | -77.52 | 0.04 | 500.0 | 128.57 | 0.49 | -25.76 | 124.87 | 1.1 | -5.98 | -59.56 | -0.02 | 33.33 | -300.0 | 6.71 | -4.66 | -65.06 | 1.49 | -8.59 | 47.52 | 1.25 | -1.57 | 56.25 | 0.86 | -1.15 | 10.26 | 0 | 0 | 0 | 71.56 | -13.48 | 414.09 |
| 21Q2 (7) | 1.77 | 17.22 | 41.6 | -1.11 | 58.11 | 13.95 | -0.16 | -172.73 | 76.81 | -0.01 | -120.0 | 85.71 | 0.66 | 157.89 | 1750.0 | 1.17 | -59.79 | 7.34 | -0.03 | 0 | -200.0 | 7.04 | -63.59 | -2.92 | 1.63 | 21.64 | 35.83 | 1.27 | 23.3 | 7.63 | 0.87 | 4.82 | 14.47 | 0 | 0 | 0 | 82.71 | 1.88 | 28.37 |
| 21Q1 (6) | 1.51 | 1272.73 | -31.36 | -2.65 | -3.11 | -36.6 | 0.22 | -93.39 | 156.41 | 0.05 | -76.19 | 266.67 | -1.14 | 53.66 | -538.46 | 2.91 | -10.46 | 142.5 | 0 | 100.0 | -100.0 | 19.32 | -9.09 | 203.37 | 1.34 | 3.08 | 15.52 | 1.03 | -5.5 | 11.96 | 0.83 | 2.47 | 9.21 | 0 | 0 | 0 | 81.18 | 1302.25 | -38.01 |
| 20Q4 (5) | 0.11 | 130.56 | -96.3 | -2.57 | -59.63 | -5240.0 | 3.33 | 158.14 | 766.0 | 0.21 | 250.0 | 210.53 | -2.46 | -24.87 | -181.46 | 3.25 | 19.49 | 316.67 | -0.07 | -800.0 | 0 | 21.26 | 10.73 | 433.3 | 1.3 | 28.71 | -10.34 | 1.09 | 36.25 | -6.03 | 0.81 | 3.85 | 8.0 | 0 | 0 | 0 | 5.79 | 125.41 | -96.28 |
| 20Q3 (4) | -0.36 | -128.8 | 0.0 | -1.61 | -24.81 | 0.0 | 1.29 | 286.96 | 0.0 | -0.14 | -100.0 | 0.0 | -1.97 | -4825.0 | 0.0 | 2.72 | 149.54 | 0.0 | 0.01 | 200.0 | 0.0 | 19.20 | 164.86 | 0.0 | 1.01 | -15.83 | 0.0 | 0.8 | -32.2 | 0.0 | 0.78 | 2.63 | 0.0 | 0 | 0 | 0.0 | -22.78 | -135.36 | 0.0 |
| 20Q2 (3) | 1.25 | -43.18 | 0.0 | -1.29 | 33.51 | 0.0 | -0.69 | -76.92 | 0.0 | -0.07 | -133.33 | 0.0 | -0.04 | -115.38 | 0.0 | 1.09 | -9.17 | 0.0 | -0.01 | -200.0 | 0.0 | 7.25 | 13.78 | 0.0 | 1.2 | 3.45 | 0.0 | 1.18 | 28.26 | 0.0 | 0.76 | 0.0 | 0.0 | 0 | 0 | 0.0 | 64.43 | -50.8 | 0.0 |
| 20Q1 (2) | 2.2 | -25.93 | 0.0 | -1.94 | -3980.0 | 0.0 | -0.39 | 22.0 | 0.0 | -0.03 | 84.21 | 0.0 | 0.26 | -91.39 | 0.0 | 1.2 | 53.85 | 0.0 | 0.01 | 0 | 0.0 | 6.37 | 59.81 | 0.0 | 1.16 | -20.0 | 0.0 | 0.92 | -20.69 | 0.0 | 0.76 | 1.33 | 0.0 | 0 | 0 | 0.0 | 130.95 | -15.78 | 0.0 |
| 19Q4 (1) | 2.97 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 155.50 | 0.0 | 0.0 |
