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) | 7.42 | 29.72 | -3.38 | 0 | -3.3 | 0 | 0.55 | 266.67 | 4.04 | 65.57 | 2.42 | -10.04 | -0.01 | 0 | 9.37 | -11.67 | 4.42 | 1.14 | 3.87 | 5.16 | 2.95 | 4.24 | 0.04 | -20.0 | 108.16 | 24.05 |
| 2022 (9) | 5.72 | -16.74 | -3.28 | 0 | -1.61 | 0 | 0.15 | 25.0 | 2.44 | 24.49 | 2.69 | -16.72 | -0.02 | 0 | 10.61 | -24.5 | 4.37 | 12.05 | 3.68 | 12.88 | 2.83 | 8.85 | 0.05 | -28.57 | 87.20 | -24.74 |
| 2021 (8) | 6.87 | 38.23 | -4.91 | 0 | -2.02 | 0 | 0.12 | -40.0 | 1.96 | 250.0 | 3.23 | -16.32 | 0 | 0 | 14.05 | -15.85 | 3.9 | -3.7 | 3.26 | 0.62 | 2.6 | 19.82 | 0.07 | 16.67 | 115.85 | 27.51 |
| 2020 (7) | 4.97 | -13.11 | -4.41 | 0 | -1.31 | 0 | 0.2 | 100.0 | 0.56 | -80.62 | 3.86 | -4.46 | 0 | 0 | 16.70 | 1.41 | 4.05 | -5.81 | 3.24 | -11.48 | 2.17 | 15.43 | 0.06 | 50.0 | 90.86 | -11.36 |
| 2019 (6) | 5.72 | 16.5 | -2.83 | 0 | -2.47 | 0 | 0.1 | 42.86 | 2.89 | 0 | 4.04 | 29.49 | -0.01 | 0 | 16.46 | 1.05 | 4.3 | 49.31 | 3.66 | 50.62 | 1.88 | 17.5 | 0.04 | 33.33 | 102.51 | -15.24 |
| 2018 (5) | 4.91 | 7.91 | -5.69 | 0 | -1.67 | 0 | 0.07 | -97.84 | -0.78 | 0 | 3.12 | 19.08 | 0 | 0 | 16.29 | 2.98 | 2.88 | 21.01 | 2.43 | 14.62 | 1.6 | 11.89 | 0.03 | -25.0 | 120.94 | -4.58 |
| 2017 (4) | 4.55 | -24.92 | -2.52 | 0 | -1.46 | 0 | 3.24 | 59.61 | 2.03 | 33.55 | 2.62 | 43.96 | 0 | 0 | 15.82 | 29.44 | 2.38 | 21.43 | 2.12 | 23.26 | 1.43 | 10.85 | 0.04 | 0.0 | 126.74 | -36.21 |
| 2016 (3) | 6.06 | 20.24 | -4.54 | 0 | -1.07 | 0 | 2.03 | 43.97 | 1.52 | 87.65 | 1.82 | 38.93 | 0 | 0 | 12.22 | 49.38 | 1.96 | 13.95 | 1.72 | 13.16 | 1.29 | 10.26 | 0.04 | 0.0 | 198.69 | 7.62 |
| 2015 (2) | 5.04 | 17.76 | -4.23 | 0 | -1.15 | 0 | 1.41 | 42.42 | 0.81 | -78.68 | 1.31 | 43.96 | 0 | 0 | 8.18 | 84.42 | 1.72 | 10.97 | 1.52 | 9.35 | 1.17 | 3.54 | 0.04 | -20.0 | 184.62 | 10.86 |
| 2014 (1) | 4.28 | 3.63 | -0.48 | 0 | -1.18 | 0 | 0.99 | 19.28 | 3.8 | 68.89 | 0.91 | -42.04 | 0 | 0 | 4.44 | -44.69 | 1.55 | -8.82 | 1.39 | -6.08 | 1.13 | 9.71 | 0.05 | 25.0 | 166.54 | 2.83 |
| 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) | 2.22 | 21.31 | -22.11 | -2.26 | -107.34 | -3128.57 | -3.56 | -35500.0 | -9.54 | -0.36 | -1000.0 | -1900.0 | -0.04 | -105.41 | -101.44 | 0.53 | -10.17 | -13.11 | 0 | 0 | 0 | 8.48 | -4.85 | -19.09 | 0.92 | -29.23 | -7.07 | 0.86 | -30.08 | -5.49 | 0.78 | 0.0 | 5.41 | 0.01 | 0.0 | 0.0 | 134.55 | 48.51 | -21.63 |
| 24Q2 (19) | 1.83 | 45.24 | 8.93 | -1.09 | -15.96 | -87.93 | -0.01 | 0 | 0.0 | 0.04 | 0 | 0.0 | 0.74 | 131.25 | -32.73 | 0.59 | -14.49 | 5.36 | 0 | 0 | 0 | 8.91 | -7.65 | 2.33 | 1.3 | 10.17 | -1.52 | 1.23 | 18.27 | 6.96 | 0.78 | 1.3 | 6.85 | 0.01 | 0.0 | 0.0 | 90.59 | 30.86 | 1.92 |
| 24Q1 (18) | 1.26 | -18.71 | -5.97 | -0.94 | 60.34 | -154.05 | 0 | 100.0 | 100.0 | 0 | -100.0 | -100.0 | 0.32 | 139.02 | -67.01 | 0.69 | -14.81 | 56.82 | 0 | 100.0 | 0 | 9.65 | -23.39 | 57.04 | 1.18 | 49.37 | -9.92 | 1.04 | 48.57 | -6.31 | 0.77 | 1.32 | 5.48 | 0.01 | 0.0 | 0.0 | 69.23 | -34.34 | -4.42 |
| 23Q4 (17) | 1.55 | -45.61 | -4.32 | -2.37 | -3285.71 | -30.22 | -0.01 | 99.69 | 0.0 | 0.08 | 300.0 | 100.0 | -0.82 | -129.5 | -310.0 | 0.81 | 32.79 | 14.08 | -0.01 | 0 | 50.0 | 12.60 | 20.19 | 9.47 | 0.79 | -20.2 | -2.47 | 0.7 | -23.08 | 2.94 | 0.76 | 2.7 | 4.11 | 0.01 | 0.0 | 0.0 | 105.44 | -38.58 | -7.58 |
| 23Q3 (16) | 2.85 | 69.64 | 187.88 | -0.07 | 87.93 | 93.14 | -3.25 | -32400.0 | -111.04 | 0.02 | -50.0 | 0.0 | 2.78 | 152.73 | 9366.67 | 0.61 | 8.93 | -28.24 | 0 | 0 | 0 | 10.48 | 20.35 | -27.5 | 0.99 | -25.0 | -7.48 | 0.91 | -20.87 | -8.08 | 0.74 | 1.37 | 4.23 | 0.01 | 0.0 | 0.0 | 171.69 | 93.15 | 196.55 |
| 23Q2 (15) | 1.68 | 25.37 | -11.11 | -0.58 | -56.76 | 10.77 | -0.01 | 50.0 | 50.0 | 0.04 | 33.33 | 0.0 | 1.1 | 13.4 | -11.29 | 0.56 | 27.27 | -13.85 | 0 | 0 | 0 | 8.71 | 41.72 | -12.37 | 1.32 | 0.76 | 8.2 | 1.15 | 3.6 | 22.34 | 0.73 | 0.0 | 4.29 | 0.01 | 0.0 | 0.0 | 88.89 | 22.72 | -22.4 |
| 23Q1 (14) | 1.34 | -17.28 | 8.94 | -0.37 | 79.67 | -276.19 | -0.02 | -100.0 | 50.0 | 0.03 | -25.0 | -40.0 | 0.97 | 585.0 | -32.64 | 0.44 | -38.03 | -6.38 | 0 | 100.0 | 0 | 6.15 | -46.6 | -11.35 | 1.31 | 61.73 | 2.34 | 1.11 | 63.24 | 3.74 | 0.73 | 0.0 | 5.8 | 0.01 | 0.0 | 0.0 | 72.43 | -36.51 | 4.23 |
| 22Q4 (13) | 1.62 | 63.64 | -12.43 | -1.82 | -78.43 | 14.15 | -0.01 | 99.35 | 99.51 | 0.04 | 100.0 | -50.0 | -0.2 | -566.67 | 25.93 | 0.71 | -16.47 | -43.65 | -0.02 | 0 | 0 | 11.51 | -20.4 | -45.93 | 0.81 | -24.3 | 22.73 | 0.68 | -31.31 | 23.64 | 0.73 | 2.82 | 8.96 | 0.01 | 0.0 | -50.0 | 114.08 | 97.06 | -23.53 |
| 22Q3 (12) | 0.99 | -47.62 | -35.29 | -1.02 | -56.92 | -41.67 | -1.54 | -7600.0 | -3180.0 | 0.02 | -50.0 | 300.0 | -0.03 | -102.42 | -103.7 | 0.85 | 30.77 | 18.06 | 0 | 0 | 0 | 14.46 | 45.45 | 4.2 | 1.07 | -12.3 | 9.18 | 0.99 | 5.32 | 17.86 | 0.71 | 1.43 | 7.58 | 0.01 | 0.0 | -50.0 | 57.89 | -49.46 | -42.48 |
| 22Q2 (11) | 1.89 | 53.66 | -17.11 | -0.65 | -409.52 | 47.58 | -0.02 | 50.0 | -100.0 | 0.04 | -20.0 | 33.33 | 1.24 | -13.89 | 19.23 | 0.65 | 38.3 | 10.17 | 0 | 0 | 0 | 9.94 | 43.37 | -1.96 | 1.22 | -4.69 | 4.27 | 0.94 | -12.15 | -2.08 | 0.7 | 1.45 | 9.38 | 0.01 | 0.0 | -50.0 | 114.55 | 64.83 | -18.61 |
| 22Q1 (10) | 1.23 | -33.51 | 1.65 | 0.21 | 109.91 | 125.3 | -0.04 | 98.05 | -300.0 | 0.05 | -37.5 | 150.0 | 1.44 | 633.33 | 278.95 | 0.47 | -62.7 | -27.69 | 0 | 0 | 0 | 6.93 | -67.43 | -35.37 | 1.28 | 93.94 | 16.36 | 1.07 | 94.55 | 17.58 | 0.69 | 2.99 | 9.52 | 0.01 | -50.0 | -50.0 | 69.49 | -53.42 | -10.41 |
| 21Q4 (9) | 1.85 | 20.92 | 110.23 | -2.12 | -194.44 | -54.74 | -2.05 | -4200.0 | -6733.33 | 0.08 | 900.0 | 14.29 | -0.27 | -133.33 | 44.9 | 1.26 | 75.0 | -15.44 | 0 | 0 | 0 | 21.28 | 53.42 | -21.58 | 0.66 | -32.65 | -1.49 | 0.55 | -34.52 | 1.85 | 0.67 | 1.52 | 13.56 | 0.02 | 0.0 | 0.0 | 149.19 | 48.22 | 94.97 |
| 21Q3 (8) | 1.53 | -32.89 | -14.53 | -0.72 | 41.94 | 20.0 | 0.05 | 600.0 | 104.07 | -0.01 | -133.33 | -120.0 | 0.81 | -22.12 | -8.99 | 0.72 | 22.03 | -29.41 | 0 | 0 | 0 | 13.87 | 36.85 | -31.72 | 0.98 | -16.24 | -3.92 | 0.84 | -12.5 | -3.45 | 0.66 | 3.12 | 20.0 | 0.02 | 0.0 | 100.0 | 100.66 | -28.48 | -19.59 |
| 21Q2 (7) | 2.28 | 88.43 | 18.75 | -1.24 | -49.4 | 17.33 | -0.01 | 0.0 | 80.0 | 0.03 | 50.0 | -95.45 | 1.04 | 173.68 | 147.62 | 0.59 | -9.23 | -22.37 | 0 | 0 | 0 | 10.14 | -5.49 | -22.64 | 1.17 | 6.36 | -4.88 | 0.96 | 5.49 | -6.8 | 0.64 | 1.59 | 20.75 | 0.02 | 0.0 | 100.0 | 140.74 | 81.45 | 15.08 |
| 21Q1 (6) | 1.21 | 37.5 | 218.42 | -0.83 | 39.42 | -29.69 | -0.01 | 66.67 | 0.0 | 0.02 | -71.43 | 122.22 | 0.38 | 177.55 | 246.15 | 0.65 | -56.38 | 10.17 | 0 | 0 | 0 | 10.73 | -60.48 | 23.8 | 1.1 | 64.18 | -2.65 | 0.91 | 68.52 | 12.35 | 0.63 | 6.78 | 23.53 | 0.02 | 0.0 | 100.0 | 77.56 | 1.36 | 171.47 |
| 20Q4 (5) | 0.88 | -50.84 | -46.34 | -1.37 | -52.22 | 6.8 | -0.03 | 97.56 | -50.0 | 0.07 | 40.0 | -95.04 | -0.49 | -155.06 | -388.24 | 1.49 | 46.08 | 2.76 | 0 | 0 | 100.0 | 27.14 | 33.57 | 45.25 | 0.67 | -34.31 | -62.57 | 0.54 | -37.93 | -62.76 | 0.59 | 7.27 | 18.0 | 0.02 | 100.0 | 100.0 | 76.52 | -38.87 | -8.55 |
| 20Q3 (4) | 1.79 | -6.77 | 0.0 | -0.9 | 40.0 | 0.0 | -1.23 | -2360.0 | 0.0 | 0.05 | -92.42 | 0.0 | 0.89 | 111.9 | 0.0 | 1.02 | 34.21 | 0.0 | 0 | 0 | 0.0 | 20.32 | 55.06 | 0.0 | 1.02 | -17.07 | 0.0 | 0.87 | -15.53 | 0.0 | 0.55 | 3.77 | 0.0 | 0.01 | 0.0 | 0.0 | 125.17 | 2.36 | 0.0 |
| 20Q2 (3) | 1.92 | 405.26 | 0.0 | -1.5 | -134.38 | 0.0 | -0.05 | -400.0 | 0.0 | 0.66 | 833.33 | 0.0 | 0.42 | 261.54 | 0.0 | 0.76 | 28.81 | 0.0 | 0 | 0 | 0.0 | 13.10 | 51.24 | 0.0 | 1.23 | 8.85 | 0.0 | 1.03 | 27.16 | 0.0 | 0.53 | 3.92 | 0.0 | 0.01 | 0.0 | 0.0 | 122.29 | 328.03 | 0.0 |
| 20Q1 (2) | 0.38 | -76.83 | 0.0 | -0.64 | 56.46 | 0.0 | -0.01 | 50.0 | 0.0 | -0.09 | -106.38 | 0.0 | -0.26 | -252.94 | 0.0 | 0.59 | -59.31 | 0.0 | 0 | 100.0 | 0.0 | 8.66 | -53.63 | 0.0 | 1.13 | -36.87 | 0.0 | 0.81 | -44.14 | 0.0 | 0.51 | 2.0 | 0.0 | 0.01 | 0.0 | 0.0 | 28.57 | -65.85 | 0.0 |
| 19Q4 (1) | 1.64 | 0.0 | 0.0 | -1.47 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 18.69 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.67 | 0.0 | 0.0 |
