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) | 7.14 | 31.73 | -5.71 | 0 | -1.78 | 0 | 0 | 0 | 1.43 | -24.74 | 5.1 | 84.12 | -0.08 | 0 | 18.77 | 93.87 | 3.69 | -15.56 | 2.83 | -23.1 | 2.37 | 2.6 | 0.04 | 100.0 | 136.26 | 51.09 |
| 2022 (9) | 5.42 | 149.77 | -3.52 | 0 | -3.61 | 0 | 0 | 0 | 1.9 | 140.51 | 2.77 | -26.91 | 0 | 0 | 9.68 | -48.96 | 4.37 | 90.83 | 3.68 | 116.47 | 2.31 | 13.24 | 0.02 | 0.0 | 90.18 | 56.26 |
| 2021 (8) | 2.17 | -56.25 | -1.38 | 0 | -1.72 | 0 | 0 | 0 | 0.79 | 0 | 3.79 | -33.97 | 0 | 0 | 18.97 | -39.09 | 2.29 | -12.26 | 1.7 | -6.59 | 2.04 | 40.69 | 0.02 | 0.0 | 57.71 | -61.72 |
| 2020 (7) | 4.96 | 381.55 | -5.41 | 0 | 2.81 | -39.44 | -0.02 | 0 | -0.45 | 0 | 5.74 | -22.95 | 0 | 0 | 31.14 | -31.86 | 2.61 | 44.2 | 1.82 | 23.81 | 1.45 | -7.64 | 0.02 | -33.33 | 150.76 | 349.35 |
| 2019 (6) | 1.03 | -63.86 | -7.45 | 0 | 4.64 | 213.51 | 0.02 | -33.33 | -6.42 | 0 | 7.45 | 38.99 | -0.02 | 0 | 45.71 | 51.7 | 1.81 | 4.62 | 1.47 | 5.76 | 1.57 | 4.67 | 0.03 | 50.0 | 33.55 | -65.74 |
| 2018 (5) | 2.85 | -2.73 | -3.96 | 0 | 1.48 | 0 | 0.03 | 0 | -1.11 | 0 | 5.36 | 665.71 | 0 | 0 | 30.13 | 600.29 | 1.73 | 26.28 | 1.39 | 20.87 | 1.5 | 4.17 | 0.02 | -33.33 | 97.94 | -12.42 |
| 2017 (4) | 2.93 | 253.01 | 0.02 | 0 | -2.36 | 0 | -0.01 | 0 | 2.95 | 851.61 | 0.7 | 27.27 | 0 | 0 | 4.30 | 2.79 | 1.37 | 14.17 | 1.15 | 23.66 | 1.44 | 0.0 | 0.03 | 50.0 | 111.83 | 222.02 |
| 2016 (3) | 0.83 | -82.45 | -0.52 | 0 | 0.08 | 0 | 0 | 0 | 0.31 | -91.8 | 0.55 | -42.11 | 0 | 0 | 4.19 | -40.7 | 1.2 | -1.64 | 0.93 | 6.9 | 1.44 | -24.21 | 0.02 | 0.0 | 34.73 | -79.52 |
| 2015 (2) | 4.73 | 275.4 | -0.95 | 0 | -2.06 | 0 | 0.01 | 0 | 3.78 | 0 | 0.95 | -63.6 | 0 | 0 | 7.06 | -62.33 | 1.22 | -25.15 | 0.87 | -35.07 | 1.9 | 23.38 | 0.02 | -33.33 | 169.53 | 291.54 |
| 2014 (1) | 1.26 | -56.4 | -2.6 | 0 | 0.19 | -86.9 | -0.01 | 0 | -1.34 | 0 | 2.61 | -29.46 | 0 | 0 | 18.74 | -33.46 | 1.63 | 15.6 | 1.34 | 11.67 | 1.54 | 11.59 | 0.03 | 50.0 | 43.30 | -61.05 |
| 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) | 3.46 | 632.31 | 6.46 | -2.18 | -111.65 | -8.46 | -2.15 | -315.0 | -277.19 | 0 | 0 | 0 | 1.28 | 176.19 | 3.23 | 2.04 | 245.76 | 22.89 | 0 | 0 | 100.0 | 30.09 | 213.63 | 18.54 | 1.23 | 41.38 | 8.85 | 0.87 | 22.54 | -7.45 | 0.62 | 3.33 | 5.08 | 0.01 | 0.0 | 0.0 | 230.67 | 568.43 | 9.3 |
| 24Q2 (19) | -0.65 | -130.81 | -150.78 | -1.03 | 25.9 | 32.68 | 1.0 | -10.71 | -32.89 | 0 | 0 | -100.0 | -1.68 | -333.33 | -572.0 | 0.59 | -48.7 | -53.91 | 0 | -100.0 | 0 | 9.59 | -52.2 | -50.53 | 0.87 | 26.09 | 93.33 | 0.71 | 42.0 | 77.5 | 0.6 | 0.0 | 1.69 | 0.01 | 0.0 | 0.0 | -49.24 | -125.9 | -138.47 |
| 24Q1 (18) | 2.11 | 90.09 | 40.67 | -1.39 | 34.12 | -2216.67 | 1.12 | 262.32 | 155.72 | 0 | 0 | 100.0 | 0.72 | 172.0 | -50.0 | 1.15 | -44.44 | 1177.78 | 0.04 | 200.0 | 0 | 20.07 | -40.86 | 1668.37 | 0.69 | -16.87 | -46.09 | 0.5 | -5.66 | -47.92 | 0.6 | 1.69 | 1.69 | 0.01 | 0.0 | 0.0 | 190.09 | 93.52 | 97.69 |
| 23Q4 (17) | 1.11 | -65.85 | -75.76 | -2.11 | -4.98 | -290.74 | -0.69 | -21.05 | 73.76 | 0 | 0 | 0 | -1.0 | -180.65 | -124.75 | 2.07 | 24.7 | 298.08 | -0.04 | 0.0 | 0 | 33.93 | 33.69 | 505.6 | 0.83 | -26.55 | -53.63 | 0.53 | -43.62 | -62.14 | 0.59 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 98.23 | -53.45 | -57.1 |
| 23Q3 (16) | 3.25 | 153.91 | 398.17 | -2.01 | -31.37 | -20000.0 | -0.57 | -138.26 | 40.62 | 0 | -100.0 | 0 | 1.24 | 596.0 | 212.73 | 1.66 | 29.69 | 730.0 | -0.04 | 0 | 0 | 25.38 | 30.88 | 1042.2 | 1.13 | 151.11 | -42.35 | 0.94 | 135.0 | -44.38 | 0.59 | 0.0 | 1.72 | 0.01 | 0.0 | 0.0 | 211.04 | 64.87 | 541.44 |
| 23Q2 (15) | 1.28 | -14.67 | -36.0 | -1.53 | -2450.0 | 15.47 | 1.49 | 174.13 | 5066.67 | 0.01 | 200.0 | 0 | -0.25 | -117.36 | -231.58 | 1.28 | 1322.22 | -18.47 | 0 | 0 | 0 | 19.39 | 1608.82 | -28.97 | 0.45 | -64.84 | -4.26 | 0.4 | -58.33 | -18.37 | 0.59 | 0.0 | 3.51 | 0.01 | 0.0 | 0.0 | 128.00 | 33.12 | -31.52 |
| 23Q1 (14) | 1.5 | -67.25 | 2242.86 | -0.06 | 88.89 | 94.83 | -2.01 | 23.57 | 0 | -0.01 | 0 | 0 | 1.44 | -64.36 | 217.07 | 0.09 | -82.69 | -81.25 | 0 | 0 | 0 | 1.13 | -79.75 | -89.17 | 1.28 | -28.49 | 814.29 | 0.96 | -31.43 | 860.0 | 0.59 | 0.0 | 3.51 | 0.01 | 0.0 | 0.0 | 96.15 | -58.01 | 1034.07 |
| 22Q4 (13) | 4.58 | 520.18 | 388.05 | -0.54 | -5300.0 | -143.55 | -2.63 | -173.96 | -455.41 | 0 | 0 | 100.0 | 4.04 | 467.27 | 1254.29 | 0.52 | 160.0 | -58.4 | 0 | 0 | 0 | 5.60 | 152.16 | -78.48 | 1.79 | -8.67 | 842.11 | 1.4 | -17.16 | 13900.0 | 0.59 | 1.72 | 5.36 | 0.01 | 0.0 | 0.0 | 229.00 | 579.01 | 183.53 |
| 22Q3 (12) | -1.09 | -154.5 | -161.58 | -0.01 | 99.45 | 98.59 | -0.96 | -3100.0 | 51.27 | 0 | 0 | 0 | -1.1 | -678.95 | -203.77 | 0.2 | -87.26 | -72.22 | 0 | 0 | 0 | 2.22 | -91.86 | -81.6 | 1.96 | 317.02 | 216.13 | 1.69 | 244.9 | 186.44 | 0.58 | 1.75 | 11.54 | 0.01 | 0.0 | 0.0 | -47.81 | -125.58 | -130.25 |
| 22Q2 (11) | 2.0 | 2957.14 | -6.54 | -1.81 | -56.03 | -223.21 | -0.03 | 0 | 88.0 | 0 | 0 | 0 | 0.19 | 115.45 | -87.97 | 1.57 | 227.08 | 234.04 | 0 | 0 | 0 | 27.30 | 160.53 | 200.93 | 0.47 | 235.71 | -52.53 | 0.49 | 390.0 | -32.88 | 0.57 | 0.0 | 18.75 | 0.01 | 0.0 | 0 | 186.92 | 1915.75 | 5.69 |
| 22Q1 (10) | -0.07 | 95.6 | 56.25 | -1.16 | -193.55 | 14.71 | 0 | -100.0 | 100.0 | 0 | 100.0 | -100.0 | -1.23 | -251.43 | 19.08 | 0.48 | -61.6 | -64.18 | 0 | 0 | 0 | 10.48 | -59.76 | -68.48 | 0.14 | -26.32 | -71.43 | 0.1 | 900.0 | -72.97 | 0.57 | 1.79 | 21.28 | 0.01 | 0.0 | 0 | -10.29 | 96.24 | 45.96 |
| 21Q4 (9) | -1.59 | -189.83 | -168.24 | 1.24 | 274.65 | 296.83 | 0.74 | 137.56 | 198.67 | -0.01 | 0 | 0 | -0.35 | -133.02 | -120.59 | 1.25 | 73.61 | 150.0 | 0 | 0 | 0 | 26.04 | 115.57 | 145.31 | 0.19 | -69.35 | -66.07 | 0.01 | -98.31 | -97.78 | 0.56 | 7.69 | 24.44 | 0.01 | 0.0 | 0 | -274.14 | -273.47 | -205.89 |
| 21Q3 (8) | 1.77 | -17.29 | 101.14 | -0.71 | -26.79 | 13.41 | -1.97 | -688.0 | -1890.91 | 0 | 0 | 0 | 1.06 | -32.91 | 1666.67 | 0.72 | 53.19 | -1.37 | 0 | 0 | 0 | 12.08 | 33.14 | -19.08 | 0.62 | -37.37 | -19.48 | 0.59 | -19.18 | -9.23 | 0.52 | 8.33 | 57.58 | 0.01 | 0 | 0 | 158.04 | -10.64 | 75.99 |
| 21Q2 (7) | 2.14 | 1437.5 | 114.0 | -0.56 | 58.82 | 77.51 | -0.25 | 3.85 | -110.46 | 0 | -100.0 | 0 | 1.58 | 203.95 | 206.04 | 0.47 | -64.93 | -84.59 | 0 | 0 | 0 | 9.07 | -72.71 | -86.14 | 0.99 | 102.04 | 43.48 | 0.73 | 97.3 | 180.77 | 0.48 | 2.13 | 41.18 | 0 | 0 | 0 | 176.86 | 1028.51 | 6.12 |
| 21Q1 (6) | -0.16 | -106.87 | -121.05 | -1.36 | -115.87 | 7.48 | -0.26 | 65.33 | -124.53 | 0.01 | 0 | 200.0 | -1.52 | -189.41 | -114.08 | 1.34 | 168.0 | -8.84 | 0 | 0 | 0 | 33.25 | 213.22 | -5.68 | 0.49 | -12.5 | -15.52 | 0.37 | -17.78 | -17.78 | 0.47 | 4.44 | 38.24 | 0 | 0 | -100.0 | -19.05 | -107.36 | -120.05 |
| 20Q4 (5) | 2.33 | 164.77 | 2488.89 | -0.63 | 23.17 | 69.12 | -0.75 | -781.82 | -127.27 | 0 | 0 | 0 | 1.7 | 2733.33 | 187.18 | 0.5 | -31.51 | -75.49 | 0 | 0 | 0 | 10.62 | -28.89 | -77.16 | 0.56 | -27.27 | 3.7 | 0.45 | -30.77 | 7.14 | 0.45 | 36.36 | 12.5 | 0 | 0 | -100.0 | 258.89 | 188.31 | 2287.53 |
| 20Q3 (4) | 0.88 | -12.0 | 0.0 | -0.82 | 67.07 | 0.0 | 0.11 | -95.4 | 0.0 | 0 | 0 | 0.0 | 0.06 | 104.03 | 0.0 | 0.73 | -76.07 | 0.0 | 0 | 0 | 0.0 | 14.93 | -77.19 | 0.0 | 0.77 | 11.59 | 0.0 | 0.65 | 150.0 | 0.0 | 0.33 | -2.94 | 0.0 | 0 | 0 | 0.0 | 89.80 | -46.12 | 0.0 |
| 20Q2 (3) | 1.0 | 31.58 | 0.0 | -2.49 | -69.39 | 0.0 | 2.39 | 125.47 | 0.0 | 0 | 100.0 | 0.0 | -1.49 | -109.86 | 0.0 | 3.05 | 107.48 | 0.0 | 0 | 0 | 0.0 | 65.45 | 85.67 | 0.0 | 0.69 | 18.97 | 0.0 | 0.26 | -42.22 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 166.67 | 75.44 | 0.0 |
| 20Q1 (2) | 0.76 | 744.44 | 0.0 | -1.47 | 27.94 | 0.0 | 1.06 | -61.45 | 0.0 | -0.01 | 0 | 0.0 | -0.71 | 63.59 | 0.0 | 1.47 | -27.94 | 0.0 | 0 | 0 | 0.0 | 35.25 | -24.14 | 0.0 | 0.58 | 7.41 | 0.0 | 0.45 | 7.14 | 0.0 | 0.34 | -15.0 | 0.0 | 0.01 | 0.0 | 0.0 | 95.00 | 776.11 | 0.0 |
| 19Q4 (1) | 0.09 | 0.0 | 0.0 | -2.04 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.95 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 46.47 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 10.84 | 0.0 | 0.0 |
