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) | 12.88 | 57.26 | -8.29 | 0 | -5.84 | 0 | 0.6 | 900.0 | 4.59 | -27.83 | 4.8 | -13.98 | 0 | 0 | 13.84 | -17.7 | 6.39 | 6.68 | 11.6 | 49.68 | 4.01 | 6.65 | 0 | 0 | 82.51 | 15.96 |
| 2022 (9) | 8.19 | -36.12 | -1.83 | 0 | -5.93 | 0 | 0.06 | 50.0 | 6.36 | -50.35 | 5.58 | 9.41 | 0 | 0 | 16.81 | 4.37 | 5.99 | 6.39 | 7.75 | -11.43 | 3.76 | 6.52 | 0 | 0 | 71.16 | -31.84 |
| 2021 (8) | 12.82 | 21.63 | -0.01 | 0 | -5.93 | 0 | 0.04 | 0 | 12.81 | 43.13 | 5.1 | 10.63 | 0 | 0 | 16.11 | 23.8 | 5.63 | -7.1 | 8.75 | 6.19 | 3.53 | 6.01 | 0 | 0 | 104.40 | 14.6 |
| 2020 (7) | 10.54 | 11.89 | -1.59 | 0 | -5.83 | 0 | -0.15 | 0 | 8.95 | -22.71 | 4.61 | -0.65 | 0 | 0 | 13.01 | 18.81 | 6.06 | 1.51 | 8.24 | -2.14 | 3.33 | 6.73 | 0 | 0 | 91.10 | 11.6 |
| 2019 (6) | 9.42 | 4.32 | 2.16 | 0 | -5.8 | 0 | -0.15 | 0 | 11.58 | 1464.86 | 4.64 | 9.43 | 0 | 0 | 10.95 | 4.86 | 5.97 | 4.55 | 8.42 | 27.38 | 3.12 | 8.33 | 0 | 0 | 81.63 | -14.21 |
| 2018 (5) | 9.03 | -51.61 | -8.29 | 0 | -5.7 | 0 | 0.08 | -95.03 | 0.74 | -96.14 | 4.24 | 30.86 | -0.02 | 0 | 10.44 | 19.39 | 5.71 | 15.59 | 6.61 | -14.6 | 2.88 | 9.51 | 0 | 0 | 95.15 | -46.87 |
| 2017 (4) | 18.66 | 194.32 | 0.5 | 0 | -5.23 | 0 | 1.61 | -3.01 | 19.16 | 562.98 | 3.24 | -4.71 | 0 | 0 | 8.75 | -9.31 | 4.94 | 13.82 | 7.74 | 9.01 | 2.63 | 2.73 | 0.05 | -16.67 | 179.08 | 174.55 |
| 2016 (3) | 6.34 | 18.06 | -3.45 | 0 | -5.74 | 0 | 1.66 | 0.0 | 2.89 | -62.12 | 3.4 | 0.59 | 0 | 0 | 9.65 | 17.91 | 4.34 | -0.91 | 7.1 | 17.36 | 2.56 | 5.35 | 0.06 | 0.0 | 65.23 | 3.73 |
| 2015 (2) | 5.37 | 562.96 | 2.26 | 0 | -4.94 | 0 | 1.66 | -28.45 | 7.63 | 0 | 3.38 | -4.25 | -0.01 | 0 | 8.18 | 27.85 | 4.38 | 6.31 | 6.05 | -7.91 | 2.43 | 6.11 | 0.06 | 0.0 | 62.88 | 592.46 |
| 2014 (1) | 0.81 | -90.87 | -1.45 | 0 | -5.0 | 0 | 2.32 | -8.66 | -0.64 | 0 | 3.53 | -9.49 | 0 | 0 | 6.40 | -12.21 | 4.12 | 21.89 | 6.57 | 5.29 | 2.29 | 5.05 | 0.06 | 0.0 | 9.08 | -91.32 |
| 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) | 3.39 | 21.94 | -29.96 | 2.24 | 473.33 | -35.45 | -6.41 | -15925.0 | -9.76 | -0.07 | -133.33 | -240.0 | 5.63 | 158.26 | -32.25 | 1.15 | 10.58 | -2.54 | 0 | 0 | 0 | 15.80 | 23.64 | 0.27 | 0.95 | -39.87 | -26.36 | 3.19 | 51.18 | -15.16 | 1.07 | 0.94 | 7.0 | 0 | 0 | 0 | 79.58 | -9.26 | -21.74 |
| 24Q2 (19) | 2.78 | 57.95 | 0.72 | -0.6 | 38.78 | 26.83 | -0.04 | -33.33 | -500.0 | -0.03 | 0 | -175.0 | 2.18 | 179.49 | 12.37 | 1.04 | -5.45 | -8.77 | 0 | 0 | 0 | 12.78 | 8.13 | -9.22 | 1.58 | 2.6 | -4.82 | 2.11 | -12.81 | -33.44 | 1.06 | 1.92 | 7.07 | 0 | 0 | 0 | 87.70 | 72.4 | 32.18 |
| 24Q1 (18) | 1.76 | -43.23 | -19.27 | -0.98 | 89.89 | 21.6 | -0.03 | -175.0 | 40.0 | 0 | -100.0 | 100.0 | 0.78 | 111.84 | -16.13 | 1.1 | -11.29 | -11.29 | 0 | 0 | 0 | 11.82 | -6.72 | -11.29 | 1.54 | -11.49 | -9.94 | 2.42 | 14.69 | -5.47 | 1.04 | 0.0 | 7.22 | 0 | 0 | 0 | 50.87 | -48.31 | -17.63 |
| 23Q4 (17) | 3.1 | -35.95 | 6.16 | -9.69 | -379.25 | -483.73 | 0.04 | 100.68 | 233.33 | 0.03 | -40.0 | -50.0 | -6.59 | -179.3 | -623.02 | 1.24 | 5.08 | 0.0 | 0 | 0 | 0 | 12.67 | -19.6 | -10.62 | 1.74 | 34.88 | 28.89 | 2.11 | -43.88 | 31.87 | 1.04 | 4.0 | 8.33 | 0 | 0 | 0 | 98.41 | -3.21 | -13.72 |
| 23Q3 (16) | 4.84 | 75.36 | 97.55 | 3.47 | 523.17 | 62.15 | -5.84 | -58500.0 | 0.0 | 0.05 | 25.0 | 200.0 | 8.31 | 328.35 | 81.05 | 1.18 | 3.51 | -14.49 | 0 | 0 | 0 | 15.75 | 11.94 | -16.09 | 1.29 | -22.29 | -10.42 | 3.76 | 18.61 | 15.69 | 1.0 | 1.01 | 6.38 | 0 | 0 | 0 | 101.68 | 53.26 | 73.89 |
| 23Q2 (15) | 2.76 | 26.61 | 49.19 | -0.82 | 34.4 | 22.64 | 0.01 | 120.0 | 200.0 | 0.04 | 233.33 | 105.97 | 1.94 | 108.6 | 145.57 | 1.14 | -8.06 | -20.28 | 0 | 0 | 0 | 14.07 | 5.67 | -20.18 | 1.66 | -2.92 | -0.6 | 3.17 | 23.83 | 147.66 | 0.99 | 2.06 | 6.45 | 0 | 0 | 0 | 66.35 | 7.43 | -20.74 |
| 23Q1 (14) | 2.18 | -25.34 | 124.74 | -1.25 | 24.7 | 0.0 | -0.05 | -66.67 | 0.0 | -0.03 | -150.0 | -104.17 | 0.93 | -26.19 | 432.14 | 1.24 | 0.0 | -18.42 | 0 | 0 | 0 | 13.32 | -6.02 | -21.4 | 1.71 | 26.67 | 11.04 | 2.56 | 60.0 | 58.02 | 0.97 | 1.04 | 5.43 | 0 | 0 | 0 | 61.76 | -45.86 | 61.71 |
| 22Q4 (13) | 2.92 | 19.18 | 3.55 | -1.66 | -177.57 | -246.9 | -0.03 | 99.49 | 97.06 | 0.06 | 220.0 | -14.29 | 1.26 | -72.55 | -68.1 | 1.24 | -10.14 | -25.75 | 0 | 0 | 0 | 14.17 | -24.52 | -30.42 | 1.35 | -6.25 | 20.54 | 1.6 | -50.77 | -28.25 | 0.96 | 2.13 | 5.49 | 0 | 0 | 0 | 114.06 | 95.07 | 27.01 |
| 22Q3 (12) | 2.45 | 32.43 | -37.34 | 2.14 | 301.89 | 154.76 | -5.84 | -58300.0 | -30.36 | -0.05 | 92.54 | -600.0 | 4.59 | 481.01 | -3.37 | 1.38 | -3.5 | 9.52 | 0 | 0 | 0 | 18.78 | 6.48 | 0.43 | 1.44 | -13.77 | 8.27 | 3.25 | 153.91 | 19.49 | 0.94 | 1.08 | 6.82 | 0 | 0 | 0 | 58.47 | -30.15 | -46.16 |
| 22Q2 (11) | 1.85 | 90.72 | -55.85 | -1.06 | 15.2 | -8.16 | -0.01 | 80.0 | 97.56 | -0.67 | -193.06 | -1240.0 | 0.79 | 382.14 | -75.39 | 1.43 | -5.92 | 52.13 | 0 | 0 | 0 | 17.63 | 4.06 | 41.44 | 1.67 | 8.44 | 9.15 | 1.28 | -20.99 | -27.27 | 0.93 | 1.09 | 5.68 | 0 | 0 | 0 | 83.71 | 119.2 | -47.26 |
| 22Q1 (10) | 0.97 | -65.6 | -48.95 | -1.25 | -210.62 | -25.0 | -0.05 | 95.1 | -66.67 | 0.72 | 928.57 | 3500.0 | -0.28 | -107.09 | -131.11 | 1.52 | -8.98 | 24.59 | 0 | 0 | 0 | 16.95 | -16.8 | 27.51 | 1.54 | 37.5 | -6.67 | 1.62 | -27.35 | -20.98 | 0.92 | 1.1 | 6.98 | 0 | 0 | 0 | 38.19 | -57.48 | -41.51 |
| 21Q4 (9) | 2.82 | -27.88 | -19.2 | 1.13 | 34.52 | -65.12 | -1.02 | 77.23 | 0 | 0.07 | 600.0 | 250.0 | 3.95 | -16.84 | -41.31 | 1.67 | 32.54 | 49.11 | 0 | 0 | 0 | 20.37 | 8.94 | 47.47 | 1.12 | -15.79 | 36.59 | 2.23 | -18.01 | 49.66 | 0.91 | 3.41 | 5.81 | 0 | 0 | 0 | 89.81 | -17.31 | -39.53 |
| 21Q3 (8) | 3.91 | -6.68 | 29.9 | 0.84 | 185.71 | 200.0 | -4.48 | -992.68 | 22.49 | 0.01 | 120.0 | -66.67 | 4.75 | 47.98 | 118.89 | 1.26 | 34.04 | 11.5 | 0 | 0 | 0 | 18.69 | 49.95 | 24.74 | 1.33 | -13.07 | -17.9 | 2.72 | 54.55 | -21.84 | 0.88 | 0.0 | 4.76 | 0 | 0 | 0 | 108.61 | -31.57 | 55.88 |
| 21Q2 (7) | 4.19 | 120.53 | 76.05 | -0.98 | 2.0 | 72.93 | -0.41 | -1266.67 | -925.0 | -0.05 | -350.0 | -110.42 | 3.21 | 256.67 | 358.87 | 0.94 | -22.95 | -27.69 | 0 | 0 | 0 | 12.47 | -6.19 | -17.91 | 1.53 | -7.27 | -1.29 | 1.76 | -14.15 | -35.06 | 0.88 | 2.33 | 6.02 | 0 | 0 | 0 | 158.71 | 143.08 | 136.07 |
| 21Q1 (6) | 1.9 | -45.56 | 14.46 | -1.0 | -130.86 | -170.27 | -0.03 | 0 | -200.0 | 0.02 | 0.0 | -93.1 | 0.9 | -86.63 | -30.23 | 1.22 | 8.93 | 15.09 | 0 | 0 | 0 | 13.29 | -3.77 | 40.55 | 1.65 | 101.22 | -20.29 | 2.05 | 37.58 | 272.73 | 0.86 | 0.0 | 6.17 | 0 | 0 | 0 | 65.29 | -56.04 | -46.51 |
| 20Q4 (5) | 3.49 | 15.95 | -8.88 | 3.24 | 485.71 | 2600.0 | 0 | 100.0 | 100.0 | 0.02 | -33.33 | -92.31 | 6.73 | 210.14 | 70.38 | 1.12 | -0.88 | 13.13 | 0 | 0 | 0 | 13.81 | -7.85 | 38.94 | 0.82 | -49.38 | -14.58 | 1.49 | -57.18 | 15.5 | 0.86 | 2.38 | 8.86 | 0 | 0 | 0 | 148.51 | 113.14 | -19.35 |
| 20Q3 (4) | 3.01 | 26.47 | 0.0 | -0.84 | 76.8 | 0.0 | -5.78 | -14350.0 | 0.0 | 0.03 | -93.75 | 0.0 | 2.17 | 275.0 | 0.0 | 1.13 | -13.08 | 0.0 | 0 | 0 | 0.0 | 14.99 | -1.32 | 0.0 | 1.62 | 4.52 | 0.0 | 3.48 | 28.41 | 0.0 | 0.84 | 1.2 | 0.0 | 0 | 0 | 0.0 | 69.68 | 3.64 | 0.0 |
| 20Q2 (3) | 2.38 | 43.37 | 0.0 | -3.62 | -878.38 | 0.0 | -0.04 | -300.0 | 0.0 | 0.48 | 65.52 | 0.0 | -1.24 | -196.12 | 0.0 | 1.3 | 22.64 | 0.0 | 0 | 0 | 0.0 | 15.19 | 60.61 | 0.0 | 1.55 | -25.12 | 0.0 | 2.71 | 392.73 | 0.0 | 0.83 | 2.47 | 0.0 | 0 | 0 | 0.0 | 67.23 | -44.92 | 0.0 |
| 20Q1 (2) | 1.66 | -56.66 | 0.0 | -0.37 | -408.33 | 0.0 | -0.01 | 0.0 | 0.0 | 0.29 | 11.54 | 0.0 | 1.29 | -67.34 | 0.0 | 1.06 | 7.07 | 0.0 | 0 | 0 | 0.0 | 9.46 | -4.87 | 0.0 | 2.07 | 115.62 | 0.0 | 0.55 | -57.36 | 0.0 | 0.81 | 2.53 | 0.0 | 0 | 0 | 0.0 | 122.06 | -33.71 | 0.0 |
| 19Q4 (1) | 3.83 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 3.95 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.94 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 184.13 | 0.0 | 0.0 |
