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) | 3.21 | -5.31 | -3.63 | 0 | 1.29 | 25.24 | -1.12 | 0 | -0.42 | 0 | 2.32 | -39.27 | -0.98 | 0 | 18.89 | -38.33 | 1.71 | 8.23 | 1.73 | 0.0 | 2.25 | 0.9 | 0 | 0 | 80.65 | -5.31 |
| 2022 (9) | 3.39 | -6.35 | -4.57 | 0 | 1.03 | 0 | -1.04 | 0 | -1.18 | 0 | 3.82 | 15.76 | -0.39 | 0 | 30.63 | 10.74 | 1.58 | -4.82 | 1.73 | -27.0 | 2.23 | 3.24 | 0.02 | 0.0 | 85.18 | 7.06 |
| 2021 (8) | 3.62 | -21.81 | -4.51 | 0 | -0.25 | 0 | -0.98 | 0 | -0.89 | 0 | 3.3 | -6.25 | -0.42 | 0 | 27.66 | -3.11 | 1.66 | 4.4 | 2.37 | 24.08 | 2.16 | 5.88 | 0.02 | -60.0 | 79.56 | -31.27 |
| 2020 (7) | 4.63 | 2.66 | -4.05 | 0 | 0.12 | 0 | -0.88 | 0 | 0.58 | 0 | 3.52 | -22.12 | -0.34 | 0 | 28.55 | -8.04 | 1.59 | -15.87 | 1.91 | -1.04 | 2.04 | 10.87 | 0.05 | 400.0 | 115.75 | -2.99 |
| 2019 (6) | 4.51 | -31.25 | -5.49 | 0 | -1.24 | 0 | -0.75 | 0 | -0.98 | 0 | 4.52 | 127.14 | -0.36 | 0 | 31.04 | 131.66 | 1.89 | -8.25 | 1.93 | -8.96 | 1.84 | 13.58 | 0.01 | 0.0 | 119.31 | -31.8 |
| 2018 (5) | 6.56 | 94.66 | -3.16 | 0 | -1.88 | 0 | -0.65 | 0 | 3.4 | 1207.69 | 1.99 | 24.38 | -0.16 | 0 | 13.40 | 3.19 | 2.06 | 50.36 | 2.12 | 22.54 | 1.62 | 7.28 | 0.01 | 0.0 | 174.93 | 68.7 |
| 2017 (4) | 3.37 | 7.32 | -3.11 | 0 | -0.67 | 0 | -0.55 | 0 | 0.26 | -91.53 | 1.6 | -25.93 | -0.4 | 0 | 12.99 | -34.22 | 1.37 | 22.32 | 1.73 | -6.99 | 1.51 | 7.09 | 0.01 | 0.0 | 103.69 | 8.32 |
| 2016 (3) | 3.14 | -15.82 | -0.07 | 0 | -1.61 | 0 | -0.57 | 0 | 3.07 | 151.64 | 2.16 | 16.76 | 1.41 | 0 | 19.74 | 34.69 | 1.12 | -17.65 | 1.86 | 14.81 | 1.41 | 2.17 | 0.01 | 0 | 95.73 | -23.0 |
| 2015 (2) | 3.73 | -6.52 | -2.51 | 0 | -1.77 | 0 | -0.39 | 0 | 1.22 | 3.39 | 1.85 | -23.87 | -0.14 | 0 | 14.66 | -4.87 | 1.36 | -8.72 | 1.62 | 0.62 | 1.38 | 12.2 | 0 | 0 | 124.33 | -11.5 |
| 2014 (1) | 3.99 | -20.83 | -2.81 | 0 | -1.34 | 0 | -0.12 | 0 | 1.18 | -61.94 | 2.43 | 113.16 | -0.31 | 0 | 15.41 | 93.96 | 1.49 | 98.67 | 1.61 | -28.12 | 1.23 | 7.89 | 0 | 0 | 140.49 | -5.5 |
| 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) | 1.68 | -34.88 | 236.0 | -0.81 | 1.22 | -9.46 | -1.78 | -76.24 | -17900.0 | -0.33 | -3.12 | -17.86 | 0.87 | -50.57 | 462.5 | 0.35 | -65.69 | -52.7 | -0.46 | -43.75 | 0 | 10.39 | -36.97 | -61.68 | 0.45 | -69.8 | 80.0 | 0.63 | -44.74 | 53.66 | 0.59 | 0.0 | 5.36 | 0 | 0 | 0 | 137.70 | -7.66 | 167.15 |
| 24Q2 (19) | 2.58 | -33.68 | 116.81 | -0.82 | 4.65 | 0.0 | -1.01 | 63.8 | -290.57 | -0.32 | -6.67 | -10.34 | 1.76 | -41.91 | 375.68 | 1.02 | 17.24 | 121.74 | -0.32 | 0 | 3.03 | 16.48 | 24.82 | 7.82 | 1.49 | 93.51 | 210.42 | 1.14 | 86.89 | 107.27 | 0.59 | 1.72 | 5.36 | 0 | 0 | 0 | 149.13 | -54.38 | 39.11 |
| 24Q1 (18) | 3.89 | 380.25 | 455.71 | -0.86 | 25.86 | 6.52 | -2.79 | -2436.36 | -420.69 | -0.3 | 0.0 | -11.11 | 3.03 | 965.71 | 1477.27 | 0.87 | -23.68 | 40.32 | 0 | 100.0 | 0 | 13.20 | -64.45 | -25.9 | 0.77 | 83.33 | 37.5 | 0.61 | 56.41 | 60.53 | 0.58 | 1.75 | 3.57 | 0 | 0 | 0 | 326.89 | 287.43 | 338.97 |
| 23Q4 (17) | 0.81 | 62.0 | 26.56 | -1.16 | -56.76 | -110.91 | -0.11 | -1200.0 | -466.67 | -0.3 | -7.14 | -11.11 | -0.35 | -45.83 | -488.89 | 1.14 | 54.05 | 115.09 | -0.02 | 0 | 0 | 37.13 | 36.99 | 112.29 | 0.42 | 68.0 | 55.56 | 0.39 | -4.88 | 77.27 | 0.57 | 1.79 | 1.79 | 0 | 0 | 0 | 84.38 | 63.69 | 2.83 |
| 23Q3 (16) | 0.5 | -57.98 | -39.02 | -0.74 | 9.76 | 45.59 | 0.01 | -98.11 | 102.7 | -0.28 | 3.45 | -7.69 | -0.24 | -164.86 | 55.56 | 0.74 | 60.87 | -45.19 | 0 | 100.0 | 0 | 27.11 | 77.37 | -44.38 | 0.25 | -47.92 | -3.85 | 0.41 | -25.45 | -26.79 | 0.56 | 0.0 | 0.0 | 0 | 0 | 0 | 51.55 | -51.92 | -29.6 |
| 23Q2 (15) | 1.19 | 70.0 | 52.56 | -0.82 | 10.87 | 8.89 | 0.53 | -39.08 | 76.67 | -0.29 | -7.41 | -16.0 | 0.37 | 268.18 | 408.33 | 0.46 | -25.81 | -11.54 | -0.33 | 0 | 13.16 | 15.28 | -14.22 | -7.13 | 0.48 | -14.29 | -11.11 | 0.55 | 44.74 | 17.02 | 0.56 | 0.0 | 0.0 | 0 | 0 | 0 | 107.21 | 43.96 | 41.57 |
| 23Q1 (14) | 0.7 | 9.38 | -39.13 | -0.92 | -67.27 | 47.73 | 0.87 | 2800.0 | -18.69 | -0.27 | 0.0 | -8.0 | -0.22 | -344.44 | 63.93 | 0.62 | 16.98 | -56.34 | 0 | 0 | 0 | 17.82 | 1.85 | -55.96 | 0.56 | 107.41 | 9.8 | 0.38 | 72.73 | -22.45 | 0.56 | 0.0 | 1.82 | 0 | 0 | 0 | 74.47 | -9.24 | -32.65 |
| 22Q4 (13) | 0.64 | -21.95 | -47.97 | -0.55 | 59.56 | 31.25 | 0.03 | 108.11 | 200.0 | -0.27 | -3.85 | -8.0 | 0.09 | 116.67 | -79.07 | 0.53 | -60.74 | -20.9 | 0 | 0 | 0 | 17.49 | -64.11 | -21.16 | 0.27 | 3.85 | -20.59 | 0.22 | -60.71 | -70.27 | 0.56 | 0.0 | 1.82 | 0 | 0 | 0 | 82.05 | 12.07 | -13.95 |
| 22Q3 (12) | 0.82 | 5.13 | 17.14 | -1.36 | -51.11 | -25.93 | -0.37 | -223.33 | 7.5 | -0.26 | -4.0 | 0.0 | -0.54 | -350.0 | -42.11 | 1.35 | 159.62 | 90.14 | 0 | 100.0 | 100.0 | 48.74 | 196.17 | 81.22 | 0.26 | -51.85 | -23.53 | 0.56 | 19.15 | 0.0 | 0.56 | 0.0 | 3.7 | 0 | 0 | 0 | 73.21 | -3.32 | 15.05 |
| 22Q2 (11) | 0.78 | -32.17 | 95.0 | -0.9 | 48.86 | 48.28 | 0.3 | -71.96 | 500.0 | -0.25 | 0.0 | -4.17 | -0.12 | 80.33 | 91.04 | 0.52 | -63.38 | -58.73 | -0.38 | 0 | -15.15 | 16.46 | -59.32 | -62.52 | 0.54 | 5.88 | 31.71 | 0.47 | -4.08 | 42.42 | 0.56 | 1.82 | 3.7 | 0 | 0 | 0 | 75.73 | -31.52 | 64.71 |
| 22Q1 (10) | 1.15 | -6.5 | -10.85 | -1.76 | -120.0 | -97.75 | 1.07 | 3666.67 | 791.67 | -0.25 | 0.0 | -4.17 | -0.61 | -241.86 | -252.5 | 1.42 | 111.94 | 111.94 | 0 | 0 | 0 | 40.46 | 82.35 | 105.3 | 0.51 | 50.0 | -10.53 | 0.49 | -33.78 | -34.67 | 0.55 | 0.0 | 3.77 | 0 | 0 | -100.0 | 110.58 | 15.97 | 10.58 |
| 21Q4 (9) | 1.23 | 75.71 | 24.24 | -0.8 | 25.93 | -42.86 | -0.03 | 92.5 | -127.27 | -0.25 | 3.85 | -4.17 | 0.43 | 213.16 | 0.0 | 0.67 | -5.63 | 0.0 | 0 | 100.0 | 0 | 22.19 | -17.51 | -5.63 | 0.34 | 0.0 | 9.68 | 0.74 | 32.14 | 94.74 | 0.55 | 1.85 | 5.77 | 0 | 0 | -100.0 | 95.35 | 49.83 | -9.47 |
| 21Q3 (8) | 0.7 | 75.0 | -54.55 | -1.08 | 37.93 | -56.52 | -0.4 | -900.0 | -110.53 | -0.26 | -8.33 | -30.0 | -0.38 | 71.64 | -144.71 | 0.71 | -43.65 | 1.43 | -0.09 | 72.73 | 0 | 26.89 | -38.74 | -0.88 | 0.34 | -17.07 | 13.33 | 0.56 | 69.7 | 12.0 | 0.54 | 0.0 | 3.85 | 0 | 0 | 0 | 63.64 | 38.41 | -57.85 |
| 21Q2 (7) | 0.4 | -68.99 | -49.37 | -1.74 | -95.51 | -77.55 | 0.05 | -58.33 | 150.0 | -0.24 | 0.0 | -4.35 | -1.34 | -435.0 | -605.26 | 1.26 | 88.06 | 162.5 | -0.33 | 0 | 17.5 | 43.90 | 122.79 | 175.3 | 0.41 | -28.07 | -6.82 | 0.33 | -56.0 | -21.43 | 0.54 | 1.89 | 5.88 | 0 | -100.0 | 0 | 45.98 | -54.02 | -45.88 |
| 21Q1 (6) | 1.29 | 30.3 | -1.53 | -0.89 | -58.93 | 50.83 | 0.12 | 9.09 | -60.0 | -0.24 | 0.0 | -14.29 | 0.4 | -6.98 | 180.0 | 0.67 | 0.0 | -34.31 | 0 | 0 | 100.0 | 19.71 | -16.18 | -25.04 | 0.57 | 83.87 | 3.64 | 0.75 | 97.37 | 25.0 | 0.53 | 1.92 | 8.16 | 0.01 | -75.0 | 0 | 100.00 | -5.05 | -16.79 |
| 20Q4 (5) | 0.99 | -35.71 | -5.71 | -0.56 | 18.84 | 46.15 | 0.11 | 157.89 | -35.29 | -0.24 | -20.0 | -33.33 | 0.43 | -49.41 | 4200.0 | 0.67 | -4.29 | -67.48 | 0 | 0 | -100.0 | 23.51 | -13.35 | -60.74 | 0.31 | 3.33 | -3.12 | 0.38 | -24.0 | 18.75 | 0.52 | 0.0 | 8.33 | 0.04 | 0 | 0 | 105.32 | -30.24 | -19.76 |
| 20Q3 (4) | 1.54 | 94.94 | 0.0 | -0.69 | 29.59 | 0.0 | -0.19 | -90.0 | 0.0 | -0.2 | 13.04 | 0.0 | 0.85 | 547.37 | 0.0 | 0.7 | 45.83 | 0.0 | 0 | 100.0 | 0.0 | 27.13 | 70.14 | 0.0 | 0.3 | -31.82 | 0.0 | 0.5 | 19.05 | 0.0 | 0.52 | 1.96 | 0.0 | 0 | 0 | 0.0 | 150.98 | 77.74 | 0.0 |
| 20Q2 (3) | 0.79 | -39.69 | 0.0 | -0.98 | 45.86 | 0.0 | -0.1 | -133.33 | 0.0 | -0.23 | -9.52 | 0.0 | -0.19 | 62.0 | 0.0 | 0.48 | -52.94 | 0.0 | -0.4 | 32.2 | 0.0 | 15.95 | -39.34 | 0.0 | 0.44 | -20.0 | 0.0 | 0.42 | -30.0 | 0.0 | 0.51 | 4.08 | 0.0 | 0 | 0 | 0.0 | 84.95 | -29.32 | 0.0 |
| 20Q1 (2) | 1.31 | 24.76 | 0.0 | -1.81 | -74.04 | 0.0 | 0.3 | 76.47 | 0.0 | -0.21 | -16.67 | 0.0 | -0.5 | -5100.0 | 0.0 | 1.02 | -50.49 | 0.0 | -0.59 | -157.28 | 0.0 | 26.29 | -56.1 | 0.0 | 0.55 | 71.88 | 0.0 | 0.6 | 87.5 | 0.0 | 0.49 | 2.08 | 0.0 | 0 | 0 | 0.0 | 120.18 | -8.43 | 0.0 |
| 19Q4 (1) | 1.05 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 59.88 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 131.25 | 0.0 | 0.0 |
