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) | 15.84 | -19.18 | -1.96 | 0 | -13.02 | 0 | -0.18 | 0 | 13.88 | -21.49 | 2.26 | -22.07 | -0.17 | 0 | 1.82 | -28.43 | 10.74 | 18.41 | 8.4 | 11.26 | 9.31 | 3.1 | 0.22 | 37.5 | 88.34 | -24.55 |
| 2022 (9) | 19.6 | 4.81 | -1.92 | 0 | -18.78 | 0 | 0.55 | 0 | 17.68 | 38.78 | 2.9 | -47.56 | -0.14 | 0 | 2.55 | -50.38 | 9.07 | 1.57 | 7.55 | 6.34 | 9.03 | 6.99 | 0.16 | 14.29 | 117.08 | -1.82 |
| 2021 (8) | 18.7 | 24.5 | -5.96 | 0 | -14.64 | 0 | -0.2 | 0 | 12.74 | 0 | 5.53 | -12.5 | -0.11 | 0 | 5.13 | -19.0 | 8.93 | -7.75 | 7.1 | -6.82 | 8.44 | 6.03 | 0.14 | -17.65 | 119.26 | 25.06 |
| 2020 (7) | 15.02 | -7.57 | -16.45 | 0 | 3.63 | 0 | -0.26 | 0 | -1.43 | 0 | 6.32 | -25.47 | -0.17 | 0 | 6.34 | -28.95 | 9.68 | -11.36 | 7.62 | -6.62 | 7.96 | 11.17 | 0.17 | -5.56 | 95.37 | -9.04 |
| 2019 (6) | 16.25 | 28.46 | -9.5 | 0 | -6.1 | 0 | -0.18 | 0 | 6.75 | 0 | 8.48 | -3.09 | -1.7 | 0 | 8.92 | -5.91 | 10.92 | 1.49 | 8.16 | -2.28 | 7.16 | 89.92 | 0.18 | 5.88 | 104.84 | 1.86 |
| 2018 (5) | 12.65 | 11.06 | -19.25 | 0 | 8.04 | 0 | -0.04 | 0 | -6.6 | 0 | 8.75 | 65.72 | -0.15 | 0 | 9.48 | 30.47 | 10.76 | 17.98 | 8.35 | 9.72 | 3.77 | 18.55 | 0.17 | 466.67 | 102.93 | -2.22 |
| 2017 (4) | 11.39 | 16.11 | -6.7 | 0 | -4.75 | 0 | 0.01 | -93.33 | 4.69 | -16.99 | 5.28 | -10.66 | -0.03 | 0 | 7.27 | -15.76 | 9.12 | 27.2 | 7.61 | 24.14 | 3.18 | 10.8 | 0.03 | -75.0 | 105.27 | -2.14 |
| 2016 (3) | 9.81 | 4.81 | -4.16 | 0 | -6.19 | 0 | 0.15 | 0 | 5.65 | 77.12 | 5.91 | 21.36 | -0.17 | 0 | 8.63 | 36.68 | 7.17 | -34.1 | 6.13 | -32.04 | 2.87 | 1.06 | 0.12 | -20.0 | 107.57 | 38.02 |
| 2015 (2) | 9.36 | -23.84 | -6.17 | 0 | -2.46 | 0 | -0.35 | 0 | 3.19 | -67.42 | 4.87 | 47.13 | -0.23 | 0 | 6.31 | 34.01 | 10.88 | -12.47 | 9.02 | -12.6 | 2.84 | 5.97 | 0.15 | 15.38 | 77.94 | -16.74 |
| 2014 (1) | 12.29 | 31.16 | -2.5 | 0 | -9.73 | 0 | 0.13 | 160.0 | 9.79 | 90.47 | 3.31 | -13.58 | -0.15 | 0 | 4.71 | -23.17 | 12.43 | 20.33 | 10.32 | 16.61 | 2.68 | 21.82 | 0.13 | 8.33 | 93.60 | 11.58 |
| 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) | 4.18 | 505.8 | -36.09 | -0.47 | 7.84 | 31.88 | -3.87 | -2480.0 | 49.21 | 0.21 | 216.67 | -22.22 | 3.71 | 1961.11 | -36.58 | 0.58 | 13.73 | -19.44 | -0.05 | 0.0 | 0.0 | 1.70 | 12.43 | -28.51 | 3.54 | -5.09 | 38.82 | 2.8 | -4.11 | 30.84 | 2.1 | -3.23 | -9.09 | 0.07 | 16.67 | 16.67 | 84.10 | 527.74 | -42.0 |
| 24Q2 (19) | 0.69 | -92.21 | -84.39 | -0.51 | 36.25 | -96.15 | -0.15 | 97.7 | 92.39 | -0.18 | -156.25 | 30.77 | 0.18 | -97.77 | -95.67 | 0.51 | -42.05 | 59.38 | -0.05 | 16.67 | -25.0 | 1.51 | -49.62 | 53.11 | 3.73 | 0.54 | 26.01 | 2.92 | -0.34 | 28.63 | 2.17 | -2.25 | -6.06 | 0.06 | -14.29 | 20.0 | 13.40 | -92.11 | -85.97 |
| 24Q1 (18) | 8.86 | 117.16 | 993.83 | -0.8 | -196.3 | -8.11 | -6.52 | -61.39 | -1186.67 | 0.32 | 1166.67 | 288.24 | 8.06 | 111.55 | 11414.29 | 0.88 | 66.04 | 29.41 | -0.06 | -50.0 | -50.0 | 2.99 | 73.89 | 33.59 | 3.71 | 30.63 | 55.23 | 2.93 | 35.65 | 60.11 | 2.22 | -6.33 | -3.9 | 0.07 | 16.67 | 40.0 | 169.73 | 90.95 | 778.0 |
| 23Q4 (17) | 4.08 | -37.61 | -28.8 | -0.27 | 60.87 | 68.97 | -4.04 | 46.98 | 28.87 | -0.03 | -111.11 | -137.5 | 3.81 | -34.87 | -21.6 | 0.53 | -26.39 | -13.11 | -0.04 | 20.0 | 0.0 | 1.72 | -27.42 | -20.71 | 2.84 | 11.37 | 54.35 | 2.16 | 0.93 | 53.19 | 2.37 | 2.6 | 2.6 | 0.06 | 0.0 | 20.0 | 88.89 | -38.7 | -41.52 |
| 23Q3 (16) | 6.54 | 47.96 | -15.94 | -0.69 | -165.38 | -56.82 | -7.62 | -286.8 | 9.93 | 0.27 | 203.85 | -56.45 | 5.85 | 40.62 | -20.3 | 0.72 | 125.0 | -2.7 | -0.05 | -25.0 | -66.67 | 2.37 | 140.79 | -10.81 | 2.55 | -13.85 | 19.72 | 2.14 | -5.73 | 0.0 | 2.31 | 0.0 | 4.05 | 0.06 | 20.0 | 50.0 | 145.01 | 51.9 | -17.99 |
| 23Q2 (15) | 4.42 | 445.68 | 27.75 | -0.26 | 64.86 | -273.33 | -1.97 | -428.33 | 22.13 | -0.26 | -52.94 | -225.0 | 4.16 | 5842.86 | 15.24 | 0.32 | -52.94 | -23.81 | -0.04 | 0.0 | -33.33 | 0.99 | -56.04 | -28.81 | 2.96 | 23.85 | 8.82 | 2.27 | 24.04 | 5.58 | 2.31 | 0.0 | 2.67 | 0.05 | 0.0 | 25.0 | 95.46 | 393.82 | 22.5 |
| 23Q1 (14) | 0.81 | -85.86 | -69.08 | -0.74 | 14.94 | 2.63 | 0.6 | 110.56 | 128.44 | -0.17 | -312.5 | -142.86 | 0.07 | -98.56 | -96.24 | 0.68 | 11.48 | -39.29 | -0.04 | 0.0 | -33.33 | 2.24 | 3.21 | -44.83 | 2.39 | 29.89 | 0.42 | 1.83 | 29.79 | -1.61 | 2.31 | 0.0 | 2.67 | 0.05 | 0.0 | 25.0 | 19.33 | -87.28 | -69.38 |
| 22Q4 (13) | 5.73 | -26.35 | -33.45 | -0.87 | -97.73 | -128.95 | -5.68 | 32.86 | 27.92 | 0.08 | -87.1 | -20.0 | 4.86 | -33.79 | -40.95 | 0.61 | -17.57 | 103.33 | -0.04 | -33.33 | -33.33 | 2.17 | -18.36 | 100.08 | 1.84 | -13.62 | -20.69 | 1.41 | -34.11 | -21.67 | 2.31 | 4.05 | 4.52 | 0.05 | 25.0 | 25.0 | 151.99 | -14.04 | -28.51 |
| 22Q3 (12) | 7.78 | 124.86 | 162.84 | -0.44 | -393.33 | 69.01 | -8.46 | -234.39 | -138.98 | 0.62 | 875.0 | 720.0 | 7.34 | 103.32 | 376.62 | 0.74 | 76.19 | -50.0 | -0.03 | 0.0 | -50.0 | 2.66 | 92.21 | -51.11 | 2.13 | -21.69 | 9.23 | 2.14 | -0.47 | 32.1 | 2.22 | -1.33 | 2.78 | 0.04 | 0.0 | 33.33 | 176.82 | 126.9 | 127.59 |
| 22Q2 (11) | 3.46 | 32.06 | -2.26 | 0.15 | 119.74 | 105.58 | -2.53 | -19.91 | -59.12 | -0.08 | -14.29 | 52.94 | 3.61 | 94.09 | 324.71 | 0.42 | -62.5 | -81.9 | -0.03 | 0.0 | 0.0 | 1.38 | -65.93 | -83.92 | 2.72 | 14.29 | 30.14 | 2.15 | 15.59 | 25.0 | 2.25 | 0.0 | 7.66 | 0.04 | 0.0 | 0.0 | 77.93 | 23.44 | -15.25 |
| 22Q1 (10) | 2.62 | -69.57 | -26.82 | -0.76 | -100.0 | 47.95 | -2.11 | 73.22 | -29.45 | -0.07 | -170.0 | -133.33 | 1.86 | -77.4 | -12.26 | 1.12 | 273.33 | -22.22 | -0.03 | 0.0 | 0.0 | 4.06 | 274.28 | -26.88 | 2.38 | 2.59 | -7.03 | 1.86 | 3.33 | -5.58 | 2.25 | 1.81 | 14.21 | 0.04 | 0.0 | 33.33 | 63.13 | -70.3 | -29.99 |
| 21Q4 (9) | 8.61 | 190.88 | 291.36 | -0.38 | 73.24 | 97.23 | -7.88 | -122.6 | -173.99 | 0.1 | 200.0 | 128.57 | 8.23 | 434.42 | 171.57 | 0.3 | -79.73 | -90.85 | -0.03 | -50.0 | 40.0 | 1.09 | -80.05 | -91.28 | 2.32 | 18.97 | -11.45 | 1.8 | 11.11 | -7.69 | 2.21 | 2.31 | 10.5 | 0.04 | 33.33 | -20.0 | 212.59 | 173.64 | 286.53 |
| 21Q3 (8) | 2.96 | -16.38 | -36.21 | -1.42 | 47.21 | -343.75 | -3.54 | -122.64 | 24.03 | -0.1 | 41.18 | -350.0 | 1.54 | 81.18 | -64.35 | 1.48 | -36.21 | 131.25 | -0.02 | 33.33 | 50.0 | 5.44 | -36.77 | 103.96 | 1.95 | -6.7 | -26.14 | 1.62 | -5.81 | -22.86 | 2.16 | 3.35 | 7.46 | 0.03 | -25.0 | -25.0 | 77.69 | -15.51 | -30.51 |
| 21Q2 (7) | 3.54 | -1.12 | -3.8 | -2.69 | -84.25 | -69.18 | -1.59 | 2.45 | 38.85 | -0.17 | -466.67 | -13.33 | 0.85 | -59.91 | -59.33 | 2.32 | 61.11 | 84.13 | -0.03 | 0.0 | 25.0 | 8.61 | 54.9 | 69.17 | 2.09 | -18.36 | -18.36 | 1.72 | -12.69 | -15.27 | 2.09 | 6.09 | 4.5 | 0.04 | 33.33 | 0.0 | 91.95 | 1.96 | 1.69 |
| 21Q1 (6) | 3.58 | 62.73 | -20.44 | -1.46 | 89.34 | -73.81 | -1.63 | -115.31 | -779.17 | -0.03 | 91.43 | -115.0 | 2.12 | 118.43 | -42.08 | 1.44 | -56.1 | 26.32 | -0.03 | 40.0 | 25.0 | 5.56 | -55.35 | 19.83 | 2.56 | -2.29 | 37.63 | 1.97 | 1.03 | 27.92 | 1.97 | -1.5 | 1.03 | 0.03 | -40.0 | -25.0 | 90.18 | 63.96 | -29.26 |
| 20Q4 (5) | 2.2 | -52.59 | -17.29 | -13.7 | -4181.25 | -565.05 | 10.65 | 328.54 | 573.33 | -0.35 | -975.0 | 66.98 | -11.5 | -366.2 | -2016.67 | 3.28 | 412.5 | 68.21 | -0.05 | -25.0 | -66.67 | 12.44 | 366.42 | 59.4 | 2.62 | -0.76 | 3.97 | 1.95 | -7.14 | 10.8 | 2.0 | -0.5 | 2.56 | 0.05 | 25.0 | 0.0 | 55.00 | -50.81 | -22.26 |
| 20Q3 (4) | 4.64 | 26.09 | 0.0 | -0.32 | 79.87 | 0.0 | -4.66 | -79.23 | 0.0 | 0.04 | 126.67 | 0.0 | 4.32 | 106.7 | 0.0 | 0.64 | -49.21 | 0.0 | -0.04 | 0.0 | 0.0 | 2.67 | -47.55 | 0.0 | 2.64 | 3.12 | 0.0 | 2.1 | 3.45 | 0.0 | 2.01 | 0.5 | 0.0 | 0.04 | 0.0 | 0.0 | 111.81 | 23.66 | 0.0 |
| 20Q2 (3) | 3.68 | -18.22 | 0.0 | -1.59 | -89.29 | 0.0 | -2.6 | -1183.33 | 0.0 | -0.15 | -175.0 | 0.0 | 2.09 | -42.9 | 0.0 | 1.26 | 10.53 | 0.0 | -0.04 | 0.0 | 0.0 | 5.09 | 9.72 | 0.0 | 2.56 | 37.63 | 0.0 | 2.03 | 31.82 | 0.0 | 2.0 | 2.56 | 0.0 | 0.04 | 0.0 | 0.0 | 90.42 | -29.07 | 0.0 |
| 20Q1 (2) | 4.5 | 69.17 | 0.0 | -0.84 | 59.22 | 0.0 | 0.24 | 110.67 | 0.0 | 0.2 | 118.87 | 0.0 | 3.66 | 510.0 | 0.0 | 1.14 | -41.54 | 0.0 | -0.04 | -33.33 | 0.0 | 4.64 | -40.61 | 0.0 | 1.86 | -26.19 | 0.0 | 1.54 | -12.5 | 0.0 | 1.95 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | 127.48 | 80.2 | 0.0 |
| 19Q4 (1) | 2.66 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | -2.25 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 7.81 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 70.74 | 0.0 | 0.0 |
