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) | 10.14 | 5.41 | -5.52 | 0 | -3.59 | 0 | 0.35 | 0 | 4.62 | 75.0 | 4.44 | 17.46 | 0 | 0 | 19.40 | 14.79 | 4.82 | 1.05 | 4.68 | 3.54 | 3.5 | 4.48 | 0 | 0 | 123.96 | 1.41 |
| 2022 (9) | 9.62 | 8.95 | -6.98 | 0 | -3.59 | 0 | -2.65 | 0 | 2.64 | -43.23 | 3.78 | -1.05 | 0 | 0 | 16.90 | -5.25 | 4.77 | 1.92 | 4.52 | 0.67 | 3.35 | 6.35 | 0 | 0 | 122.24 | 5.76 |
| 2021 (8) | 8.83 | -19.21 | -4.18 | 0 | -3.23 | 0 | -2.39 | 0 | 4.65 | 67.87 | 3.82 | -19.07 | 0 | 0 | 17.83 | -16.95 | 4.68 | 6.36 | 4.49 | 6.9 | 3.15 | 6.42 | 0 | 0 | 115.58 | -24.29 |
| 2020 (7) | 10.93 | 27.39 | -8.16 | 0 | -3.0 | 0 | -2.18 | 0 | 2.77 | 13.52 | 4.72 | 9.26 | 0 | 0 | 21.47 | 19.45 | 4.4 | 14.88 | 4.2 | 15.38 | 2.96 | 7.25 | 0 | 0 | 152.65 | 13.87 |
| 2019 (6) | 8.58 | 9.58 | -6.14 | 0 | -2.62 | 0 | -1.93 | 0 | 2.44 | 54.43 | 4.32 | 1.65 | -0.02 | 0 | 17.98 | -3.34 | 3.83 | 11.34 | 3.64 | 11.31 | 2.76 | 7.81 | 0 | 0 | 134.06 | -0.18 |
| 2018 (5) | 7.83 | 3.03 | -6.25 | 0 | -2.83 | 0 | -1.7 | 0 | 1.58 | -57.53 | 4.25 | -0.23 | 0 | 0 | 18.60 | -5.39 | 3.44 | -3.64 | 3.27 | -9.67 | 2.56 | 6.67 | 0 | 0 | 134.31 | 6.38 |
| 2017 (4) | 7.6 | 8.26 | -3.88 | 0 | -2.82 | 0 | 2.5 | 13.12 | 3.72 | 0 | 4.26 | -26.42 | 0 | 0 | 19.66 | -33.01 | 3.57 | 7.53 | 3.62 | 18.69 | 2.4 | 12.68 | 0 | 0 | 126.25 | -6.84 |
| 2016 (3) | 7.02 | 5.41 | -7.11 | 0 | -2.2 | 0 | 2.21 | -52.68 | -0.09 | 0 | 5.79 | 0.35 | 0 | 0 | 29.35 | 13.67 | 3.32 | 0.0 | 3.05 | -4.39 | 2.13 | 15.14 | 0 | 0 | 135.52 | 2.56 |
| 2015 (2) | 6.66 | -23.27 | -9.04 | 0 | -1.95 | 0 | 4.67 | 38.58 | -2.38 | 0 | 5.77 | 55.11 | 0 | 0 | 25.82 | 92.17 | 3.32 | 9.21 | 3.19 | 19.92 | 1.85 | 12.8 | 0 | 0 | 132.14 | -34.54 |
| 2014 (1) | 8.68 | 50.96 | -3.97 | 0 | -1.84 | 0 | 3.37 | 18.25 | 4.71 | 45.37 | 3.72 | 37.78 | 0 | 0 | 13.43 | 27.53 | 3.04 | 46.15 | 2.66 | 23.72 | 1.64 | 17.99 | 0 | 0 | 201.86 | 24.28 |
| 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) | 2.93 | 24.15 | 4.27 | -0.86 | 7.53 | 34.85 | -3.59 | 0 | 0.0 | 2.51 | 417.72 | 448.61 | 2.07 | 44.76 | 38.93 | 1.16 | -4.92 | 0.87 | 0 | 0 | 0 | 22.66 | 4.92 | -0.51 | 1.05 | -17.32 | -9.48 | 1.35 | -12.9 | 12.5 | 0.95 | 2.15 | 6.74 | 0 | 0 | 0 | 127.39 | 33.87 | -5.25 |
| 24Q2 (19) | 2.36 | 51.28 | -13.55 | -0.93 | 54.85 | 41.88 | 0 | 0 | 0 | -0.79 | -3.95 | -8.22 | 1.43 | 386.0 | 26.55 | 1.22 | -10.95 | 15.09 | 0 | 0 | 0 | 21.59 | 9.23 | 13.67 | 1.27 | -17.53 | -4.51 | 1.55 | 26.02 | 9.15 | 0.93 | 2.2 | 8.14 | 0 | 0 | 0 | 95.16 | 30.54 | -20.52 |
| 24Q1 (18) | 1.56 | -17.46 | -42.44 | -2.06 | -68.85 | -49.28 | 0 | 0 | 0 | -0.76 | -1.33 | -15.15 | -0.5 | -174.63 | -137.59 | 1.37 | 20.18 | 25.69 | 0 | 0 | 0 | 19.77 | -1.5 | 19.34 | 1.54 | 83.33 | 3.36 | 1.23 | 59.74 | -4.65 | 0.91 | 1.11 | 7.06 | 0 | 0 | 0 | 72.90 | -35.59 | -42.44 |
| 23Q4 (17) | 1.89 | -32.74 | -23.17 | -1.22 | 7.58 | 75.98 | 0 | 100.0 | 100.0 | -0.75 | -4.17 | -7.14 | 0.67 | -55.03 | 125.57 | 1.14 | -0.87 | 44.3 | 0 | 0 | 0 | 20.07 | -11.86 | 37.19 | 0.84 | -27.59 | 2.44 | 0.77 | -35.83 | 5.48 | 0.9 | 1.12 | 4.65 | 0 | 0 | 0 | 113.17 | -15.82 | -26.85 |
| 23Q3 (16) | 2.81 | 2.93 | 2.55 | -1.32 | 17.5 | -197.06 | -3.59 | 0 | 0.0 | -0.72 | 1.37 | -10.77 | 1.49 | 31.86 | -63.66 | 1.15 | 8.49 | 41.98 | 0 | 0 | 0 | 22.77 | 19.88 | 37.2 | 1.16 | -12.78 | 6.42 | 1.2 | -15.49 | -19.46 | 0.89 | 3.49 | 4.71 | 0 | 0 | 0 | 134.45 | 12.29 | 14.82 |
| 23Q2 (15) | 2.73 | 0.74 | 45.99 | -1.6 | -15.94 | -175.86 | 0 | 0 | 0 | -0.73 | -10.61 | -7.35 | 1.13 | -15.04 | -12.4 | 1.06 | -2.75 | 9.28 | 0 | 0 | 0 | 19.00 | 14.68 | 10.26 | 1.33 | -10.74 | -2.92 | 1.42 | 10.08 | 33.96 | 0.86 | 1.18 | 3.61 | 0 | 0 | 0 | 119.74 | -5.45 | 21.02 |
| 23Q1 (14) | 2.71 | 10.16 | 6.69 | -1.38 | 72.83 | 48.51 | 0 | 100.0 | 0 | -0.66 | 5.71 | -6.45 | 1.33 | 150.76 | 1050.0 | 1.09 | 37.97 | -10.66 | 0 | 0 | 0 | 16.57 | 13.23 | -12.29 | 1.49 | 81.71 | 0.0 | 1.29 | 76.71 | 4.03 | 0.85 | -1.16 | 4.94 | 0 | 0 | 0 | 126.64 | -18.15 | 2.21 |
| 22Q4 (13) | 2.46 | -10.22 | 83.58 | -5.08 | -473.53 | -615.49 | -0.01 | 99.72 | 0 | -0.7 | -7.69 | -7.69 | -2.62 | -163.9 | -515.87 | 0.79 | -2.47 | -3.66 | 0 | 0 | 0 | 14.63 | -11.86 | -4.19 | 0.82 | -24.77 | 0.0 | 0.73 | -51.01 | -3.95 | 0.86 | 1.18 | 6.17 | 0 | 0 | 0 | 154.72 | 32.13 | 81.27 |
| 22Q3 (12) | 2.74 | 46.52 | -15.17 | 1.36 | 334.48 | 258.14 | -3.59 | 0 | -11.49 | -0.65 | 4.41 | -14.04 | 4.1 | 217.83 | 73.0 | 0.81 | -16.49 | -1.22 | 0 | 0 | -100.0 | 16.60 | -3.66 | -3.65 | 1.09 | -20.44 | -5.22 | 1.49 | 40.57 | 6.43 | 0.85 | 2.41 | 6.25 | 0 | 0 | 0 | 117.09 | 18.35 | -20.25 |
| 22Q2 (11) | 1.87 | -26.38 | -32.49 | -0.58 | 78.36 | 34.09 | 0 | 0 | 100.0 | -0.68 | -9.68 | -13.33 | 1.29 | 1021.43 | -31.75 | 0.97 | -20.49 | 6.59 | 0 | 0 | 100.0 | 17.23 | -8.77 | -3.25 | 1.37 | -8.05 | 12.3 | 1.06 | -14.52 | -1.85 | 0.83 | 2.47 | 6.41 | 0 | 0 | 0 | 98.94 | -20.15 | -33.56 |
| 22Q1 (10) | 2.54 | 89.55 | 70.47 | -2.68 | -277.46 | -54.91 | 0 | 0 | 0 | -0.62 | 4.62 | -8.77 | -0.14 | -122.22 | 41.67 | 1.22 | 48.78 | -3.94 | 0 | 0 | 0 | 18.89 | 23.68 | -8.1 | 1.49 | 81.71 | 0.0 | 1.24 | 63.16 | -0.8 | 0.81 | 0.0 | 5.19 | 0 | 0 | 0 | 123.90 | 45.17 | 67.98 |
| 21Q4 (9) | 1.34 | -58.51 | -19.28 | -0.71 | 17.44 | 62.23 | 0 | 100.0 | 0 | -0.65 | -14.04 | -14.04 | 0.63 | -73.42 | 386.36 | 0.82 | 0.0 | -7.87 | 0 | -100.0 | 0 | 15.27 | -11.36 | -16.27 | 0.82 | -28.7 | 17.14 | 0.76 | -45.71 | 31.03 | 0.81 | 1.25 | 5.19 | 0 | 0 | 0 | 85.35 | -41.87 | -30.59 |
| 21Q3 (8) | 3.23 | 16.61 | -14.55 | -0.86 | 2.27 | 57.64 | -3.22 | -32100.0 | -5.92 | -0.57 | 5.0 | -1.79 | 2.37 | 25.4 | 35.43 | 0.82 | -9.89 | -34.92 | 0.28 | 200.0 | 12.0 | 17.23 | -3.26 | -35.74 | 1.15 | -5.74 | 0.0 | 1.4 | 29.63 | -9.09 | 0.8 | 2.56 | 6.67 | 0 | 0 | 0 | 146.82 | -1.41 | -11.05 |
| 21Q2 (7) | 2.77 | 85.91 | -19.71 | -0.88 | 49.13 | 49.43 | -0.01 | 0 | -200.0 | -0.6 | -5.26 | -227.66 | 1.89 | 887.5 | 10.53 | 0.91 | -28.35 | -24.17 | -0.28 | 0 | -12.0 | 17.81 | -13.34 | -17.64 | 1.22 | -18.12 | -1.61 | 1.08 | -13.6 | -3.57 | 0.78 | 1.3 | 5.41 | 0 | 0 | 0 | 148.92 | 101.9 | -19.71 |
| 21Q1 (6) | 1.49 | -10.24 | -26.96 | -1.73 | 7.98 | 31.08 | 0 | 0 | -100.0 | -0.57 | 0.0 | -239.02 | -0.24 | -9.09 | 48.94 | 1.27 | 42.7 | -7.3 | 0 | 0 | 0 | 20.55 | 12.68 | 2.75 | 1.49 | 112.86 | 13.74 | 1.25 | 115.52 | 30.21 | 0.77 | 0.0 | 8.45 | 0 | 0 | 0 | 73.76 | -40.01 | -39.62 |
| 20Q4 (5) | 1.66 | -56.08 | -13.54 | -1.88 | 7.39 | -168.57 | 0 | 100.0 | -100.0 | -0.57 | -1.79 | -78.12 | -0.22 | -112.57 | -118.03 | 0.89 | -29.37 | -4.3 | 0 | -100.0 | 0 | 18.24 | -31.97 | 10.6 | 0.7 | -39.13 | 12.9 | 0.58 | -62.34 | 9.43 | 0.77 | 2.67 | 8.45 | 0 | 0 | 0 | 122.96 | -25.51 | -20.59 |
| 20Q3 (4) | 3.78 | 9.57 | 0.0 | -2.03 | -16.67 | 0.0 | -3.04 | -30500.0 | 0.0 | -0.56 | -219.15 | 0.0 | 1.75 | 2.34 | 0.0 | 1.26 | 5.0 | 0.0 | 0.25 | 200.0 | 0.0 | 26.81 | 23.99 | 0.0 | 1.15 | -7.26 | 0.0 | 1.54 | 37.5 | 0.0 | 0.75 | 1.35 | 0.0 | 0 | 0 | 0.0 | 165.07 | -11.01 | 0.0 |
| 20Q2 (3) | 3.45 | 69.12 | 0.0 | -1.74 | 30.68 | 0.0 | 0.01 | -66.67 | 0.0 | 0.47 | 14.63 | 0.0 | 1.71 | 463.83 | 0.0 | 1.2 | -12.41 | 0.0 | -0.25 | 0 | 0.0 | 21.62 | 8.11 | 0.0 | 1.24 | -5.34 | 0.0 | 1.12 | 16.67 | 0.0 | 0.74 | 4.23 | 0.0 | 0 | 0 | 0.0 | 185.48 | 51.84 | 0.0 |
| 20Q1 (2) | 2.04 | 6.25 | 0.0 | -2.51 | -258.57 | 0.0 | 0.03 | 50.0 | 0.0 | 0.41 | 228.12 | 0.0 | -0.47 | -138.52 | 0.0 | 1.37 | 47.31 | 0.0 | 0 | 0 | 0.0 | 20.00 | 21.29 | 0.0 | 1.31 | 111.29 | 0.0 | 0.96 | 81.13 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | 0 | 0.0 | 122.16 | -21.11 | 0.0 |
| 19Q4 (1) | 1.92 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 16.49 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 154.84 | 0.0 | 0.0 |
