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) | 4.99 | -25.19 | -5.02 | 0 | -1.76 | 0 | 0.03 | 200.0 | -0.03 | 0 | 2.9 | -0.34 | 0 | 0 | 15.01 | 0.38 | 2.96 | -10.3 | 3.56 | 147.22 | 2.52 | 3.28 | 0 | 0 | 82.07 | -52.26 |
| 2022 (9) | 6.67 | 32.34 | -3.29 | 0 | -3.06 | 0 | 0.01 | -50.0 | 3.38 | 1.5 | 2.91 | 11.07 | 0 | 0 | 14.95 | 2.39 | 3.3 | 26.44 | 1.44 | -57.89 | 2.44 | 3.39 | 0 | 0 | 171.91 | 97.15 |
| 2021 (8) | 5.04 | -22.46 | -1.71 | 0 | -2.88 | 0 | 0.02 | -60.0 | 3.33 | -5.67 | 2.62 | -16.56 | 0 | 0 | 14.60 | -7.63 | 2.61 | -14.98 | 3.42 | 4.59 | 2.36 | 10.8 | 0 | 0 | 87.20 | -27.56 |
| 2020 (7) | 6.5 | 77.6 | -2.97 | 0 | -2.46 | 0 | 0.05 | 0 | 3.53 | 90.81 | 3.14 | -10.29 | 0 | 0 | 15.81 | -2.38 | 3.07 | 36.44 | 3.27 | 25.29 | 2.13 | 8.12 | 0 | 0 | 120.37 | 50.63 |
| 2019 (6) | 3.66 | -41.9 | -1.81 | 0 | -2.06 | 0 | 0 | 0 | 1.85 | -46.53 | 3.5 | 25.0 | 0 | 0 | 16.20 | 25.12 | 2.25 | -22.68 | 2.61 | 14.98 | 1.97 | 13.22 | 0 | 0 | 79.91 | -49.13 |
| 2018 (5) | 6.3 | -29.53 | -2.84 | 0 | -2.12 | 0 | -0.01 | 0 | 3.46 | 253.06 | 2.8 | 1.82 | 0 | 0 | 12.94 | -8.63 | 2.91 | 42.65 | 2.27 | -9.56 | 1.74 | 9.43 | 0 | 0 | 157.11 | -27.95 |
| 2017 (4) | 8.94 | 166.07 | -7.96 | 0 | -2.04 | 0 | 0.02 | 0 | 0.98 | 0.0 | 2.75 | 82.12 | 0 | 0 | 14.17 | 65.32 | 2.04 | -6.85 | 2.51 | 13.06 | 1.59 | 6.0 | 0 | 0 | 218.05 | 141.41 |
| 2016 (3) | 3.36 | -11.58 | -2.38 | 0 | -2.12 | 0 | 0 | 0 | 0.98 | -73.0 | 1.51 | 45.19 | 0 | 0 | 8.57 | 74.36 | 2.19 | -7.2 | 2.22 | -9.39 | 1.5 | 1.35 | 0 | 0 | 90.32 | -6.59 |
| 2015 (2) | 3.8 | 14.11 | -0.17 | 0 | -1.92 | 0 | 0.04 | 33.33 | 3.63 | 109.83 | 1.04 | -19.38 | 0 | 0 | 4.91 | 6.26 | 2.36 | 0.85 | 2.45 | 33.88 | 1.48 | -0.67 | 0 | 0 | 96.69 | -3.6 |
| 2014 (1) | 3.33 | 17.67 | -1.6 | 0 | -2.11 | 0 | 0.03 | 0 | 1.73 | -34.22 | 1.29 | 24.04 | 0 | 0 | 4.63 | 19.37 | 2.34 | 37.65 | 1.83 | -14.88 | 1.49 | -1.32 | 0 | 0 | 100.30 | 29.72 |
| 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) | 2.48 | 45.03 | 985.71 | -1.82 | -691.3 | -210.3 | -2.71 | -9133.33 | -53.98 | 0 | 100.0 | -100.0 | 0.66 | -55.41 | -51.82 | 3.57 | -14.18 | 432.84 | 0 | 0 | 0 | 94.44 | 7.39 | 415.92 | 0.44 | -45.68 | 33.33 | 0.34 | -68.52 | -5.56 | 0.69 | 6.15 | 9.52 | 0 | 0 | 0 | 240.78 | 143.59 | 951.32 |
| 24Q2 (19) | 1.71 | 159.09 | 80.0 | -0.23 | -192.0 | 81.6 | 0.03 | 0 | 200.0 | -0.93 | -201.09 | -2.2 | 1.48 | 62.64 | 593.33 | 4.16 | 732.0 | 732.0 | 0 | 0 | 0 | 87.95 | 1085.56 | 735.52 | 0.81 | -39.1 | 17.39 | 1.08 | -40.0 | 20.0 | 0.65 | 0.0 | 3.17 | 0 | 0 | 0 | 98.84 | 266.92 | 59.19 |
| 24Q1 (18) | 0.66 | -75.65 | -59.01 | 0.25 | 106.46 | 116.13 | 0 | 100.0 | 0 | 0.92 | 9300.0 | 0.0 | 0.91 | 178.45 | 1416.67 | 0.5 | -44.44 | -40.48 | 0 | 0 | 0 | 7.42 | -61.18 | -45.25 | 1.33 | 104.62 | 2.31 | 1.8 | 122.22 | 20.81 | 0.65 | 1.56 | 4.84 | 0 | 0 | 0 | 26.94 | -85.59 | -64.7 |
| 23Q4 (17) | 2.71 | 1067.86 | 674.29 | -3.87 | -334.55 | -3418.18 | -0.02 | 98.86 | 33.33 | -0.01 | -133.33 | 50.0 | -1.16 | -184.67 | -583.33 | 0.9 | 34.33 | -11.76 | 0 | 0 | 0 | 19.11 | 4.38 | -12.14 | 0.65 | 96.97 | 20.37 | 0.81 | 125.0 | 97.56 | 0.64 | 1.59 | 4.92 | 0 | 0 | 0 | 186.90 | 760.81 | 444.67 |
| 23Q3 (16) | -0.28 | -129.47 | -113.08 | 1.65 | 232.0 | 273.68 | -1.76 | -17700.0 | 41.91 | 0.03 | 103.3 | 50.0 | 1.37 | 556.67 | 15.13 | 0.67 | 34.0 | 9.84 | 0 | 0 | 0 | 18.31 | 73.91 | 11.04 | 0.33 | -52.17 | 43.48 | 0.36 | -60.0 | 157.14 | 0.63 | 0.0 | 3.28 | 0 | 0 | 0 | -28.28 | -145.55 | -109.91 |
| 23Q2 (15) | 0.95 | -40.99 | -44.77 | -1.25 | 19.35 | -98.41 | 0.01 | 0 | 0.0 | -0.91 | -198.91 | 0 | -0.3 | -600.0 | -127.52 | 0.5 | -40.48 | -19.35 | 0 | 0 | 0 | 10.53 | -22.31 | -21.05 | 0.69 | -46.92 | -27.37 | 0.9 | -39.6 | 1000.0 | 0.63 | 1.61 | 3.28 | 0 | 0 | 0 | 62.09 | -18.63 | -81.59 |
| 23Q1 (14) | 1.61 | 360.0 | 6.62 | -1.55 | -1309.09 | -134.85 | 0 | 100.0 | 100.0 | 0.92 | 4700.0 | 9100.0 | 0.06 | -75.0 | -92.94 | 0.84 | -17.65 | 25.37 | 0 | 0 | 0 | 13.55 | -37.7 | 29.82 | 1.3 | 140.74 | -17.72 | 1.49 | 263.41 | 50.51 | 0.62 | 1.64 | 1.64 | 0 | 0 | 0 | 76.30 | 122.37 | -19.15 |
| 22Q4 (13) | 0.35 | -83.64 | -85.29 | -0.11 | 88.42 | -283.33 | -0.03 | 99.01 | 98.95 | -0.02 | -200.0 | -120.0 | 0.24 | -79.83 | -90.16 | 1.02 | 67.21 | 18.6 | 0 | 0 | 0 | 21.75 | 31.92 | 6.72 | 0.54 | 134.78 | -11.48 | 0.41 | 192.86 | -63.39 | 0.61 | 0.0 | 1.67 | 0 | 0 | 0 | 34.31 | -87.97 | -75.2 |
| 22Q3 (12) | 2.14 | 24.42 | 53.96 | -0.95 | -50.79 | -111.11 | -3.03 | -30400.0 | -30200.0 | 0.02 | 0 | 125.0 | 1.19 | 9.17 | 26.6 | 0.61 | -1.61 | 35.56 | 0 | 0 | 0 | 16.49 | 23.65 | 26.4 | 0.23 | -75.79 | 4.55 | 0.14 | 240.0 | 40.0 | 0.61 | 0.0 | 3.39 | 0 | 0 | 0 | 285.33 | -15.4 | 41.64 |
| 22Q2 (11) | 1.72 | 13.91 | 21.99 | -0.63 | 4.55 | -1.61 | 0.01 | 200.0 | 0 | 0 | -100.0 | -100.0 | 1.09 | 28.24 | 37.97 | 0.62 | -7.46 | 1.64 | 0 | 0 | 0 | 13.33 | 27.76 | -6.89 | 0.95 | -39.87 | 15.85 | -0.1 | -110.1 | -111.9 | 0.61 | 0.0 | 3.39 | 0 | 0 | 0 | 337.25 | 257.36 | 242.04 |
| 22Q1 (10) | 1.51 | -36.55 | 1261.54 | -0.66 | -1200.0 | 4.35 | -0.01 | 99.65 | 0 | 0.01 | -90.0 | 107.14 | 0.85 | -65.16 | 203.66 | 0.67 | -22.09 | -4.29 | 0 | 0 | 0 | 10.44 | -48.79 | -10.55 | 1.58 | 159.02 | 62.89 | 0.99 | -11.61 | -27.21 | 0.61 | 1.67 | 5.17 | 0 | 0 | 0 | 94.38 | -31.8 | 1508.37 |
| 21Q4 (9) | 2.38 | 71.22 | -9.85 | 0.06 | 113.33 | 107.06 | -2.87 | -28600.0 | -28600.0 | 0.1 | 225.0 | 0 | 2.44 | 159.57 | 36.31 | 0.86 | 91.11 | 3.61 | 0 | 0 | 0 | 20.38 | 56.24 | 7.54 | 0.61 | 177.27 | 5.17 | 1.12 | 1020.0 | 7.69 | 0.6 | 1.69 | 7.14 | 0 | 0 | 0 | 138.37 | -31.31 | -16.14 |
| 21Q3 (8) | 1.39 | -1.42 | -37.67 | -0.45 | 27.42 | 34.78 | -0.01 | 0 | 99.59 | -0.08 | -157.14 | -900.0 | 0.94 | 18.99 | -38.96 | 0.45 | -26.23 | -34.78 | 0 | 0 | 0 | 13.04 | -8.91 | -38.75 | 0.22 | -73.17 | 100.0 | 0.1 | -88.1 | -78.72 | 0.59 | 0.0 | 9.26 | 0 | 0 | 0 | 201.45 | 104.31 | -8.76 |
| 21Q2 (7) | 1.41 | 1184.62 | 251.61 | -0.62 | 10.14 | 19.48 | 0 | 0 | 100.0 | 0.14 | 200.0 | 600.0 | 0.79 | 196.34 | 146.47 | 0.61 | -12.86 | -36.46 | 0 | 0 | 0 | 14.32 | 22.74 | -21.84 | 0.82 | -15.46 | -8.89 | 0.84 | -38.24 | -28.81 | 0.59 | 1.72 | 11.32 | 0 | 0 | 0 | 98.60 | 1571.44 | 281.3 |
| 21Q1 (6) | -0.13 | -104.92 | -105.1 | -0.69 | 18.82 | -4.55 | 0 | 100.0 | 100.0 | -0.14 | 0 | -566.67 | -0.82 | -145.81 | -143.39 | 0.7 | -15.66 | 6.06 | 0 | 0 | 0 | 11.67 | -38.43 | 23.74 | 0.97 | 67.24 | -34.9 | 1.36 | 30.77 | 138.6 | 0.58 | 3.57 | 13.73 | 0 | 0 | 0 | -6.70 | -104.06 | -102.84 |
| 20Q4 (5) | 2.64 | 18.39 | 547.46 | -0.85 | -23.19 | -191.4 | -0.01 | 99.59 | 0 | 0 | -100.0 | 100.0 | 1.79 | 16.23 | 426.47 | 0.83 | 20.29 | -3.49 | 0 | 0 | 0 | 18.95 | -11.02 | 9.29 | 0.58 | 427.27 | 34.88 | 1.04 | 121.28 | 92.59 | 0.56 | 3.7 | 9.8 | 0 | 0 | 0 | 165.00 | -25.27 | 393.64 |
| 20Q3 (4) | 2.23 | 339.78 | 0.0 | -0.69 | 10.39 | 0.0 | -2.43 | -24200.0 | 0.0 | 0.01 | -50.0 | 0.0 | 1.54 | 190.59 | 0.0 | 0.69 | -28.12 | 0.0 | 0 | 0 | 0.0 | 21.30 | 16.24 | 0.0 | 0.11 | -87.78 | 0.0 | 0.47 | -60.17 | 0.0 | 0.54 | 1.89 | 0.0 | 0 | 0 | 0.0 | 220.79 | 505.97 | 0.0 |
| 20Q2 (3) | -0.93 | -136.47 | 0.0 | -0.77 | -16.67 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | -1.7 | -189.95 | 0.0 | 0.96 | 45.45 | 0.0 | 0 | 0 | 0.0 | 18.32 | 94.31 | 0.0 | 0.9 | -39.6 | 0.0 | 1.18 | 107.02 | 0.0 | 0.53 | 3.92 | 0.0 | 0 | 0 | 0.0 | -54.39 | -123.03 | 0.0 |
| 20Q1 (2) | 2.55 | 532.2 | 0.0 | -0.66 | -170.97 | 0.0 | -0.01 | 0 | 0.0 | 0.03 | 400.0 | 0.0 | 1.89 | 455.88 | 0.0 | 0.66 | -23.26 | 0.0 | 0 | 0 | 0.0 | 9.43 | -45.62 | 0.0 | 1.49 | 246.51 | 0.0 | 0.57 | 5.56 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0.0 | 236.11 | 520.2 | 0.0 |
| 19Q4 (1) | -0.59 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 17.34 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -56.19 | 0.0 | 0.0 |
