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) | 13.15 | 610.81 | -3.89 | 0 | -5.88 | 0 | 0.4 | 0 | 9.26 | 0 | 2.94 | 15.75 | -0.13 | 0 | 4.59 | 15.42 | 8.55 | 2.64 | 4.28 | -31.52 | 1.27 | -0.78 | 0.15 | 7.14 | 230.70 | 856.48 |
| 2022 (9) | 1.85 | -80.83 | -1.88 | 0 | -4.4 | 0 | -0.79 | 0 | -0.03 | 0 | 2.54 | 126.79 | -0.06 | 0 | 3.98 | 106.86 | 8.33 | -3.81 | 6.25 | 39.51 | 1.28 | -2.29 | 0.14 | 75.0 | 24.12 | -85.33 |
| 2021 (8) | 9.65 | -10.98 | -3.24 | 0 | -4.27 | 0 | 0.16 | -38.46 | 6.41 | -18.45 | 1.12 | 33.33 | -0.11 | 0 | 1.92 | 38.35 | 8.66 | -11.18 | 4.48 | 4.43 | 1.31 | -11.49 | 0.08 | -46.67 | 164.40 | -10.22 |
| 2020 (7) | 10.84 | 143.6 | -2.98 | 0 | -5.75 | 0 | 0.26 | 0 | 7.86 | 30.78 | 0.84 | -32.8 | -0.12 | 0 | 1.39 | -29.7 | 9.75 | 5.52 | 4.29 | -6.13 | 1.48 | 1.37 | 0.15 | -11.76 | 183.11 | 155.12 |
| 2019 (6) | 4.45 | -38.87 | 1.56 | 0 | -3.46 | 0 | -0.2 | 0 | 6.01 | 137.55 | 1.25 | -62.12 | -0.17 | 0 | 1.98 | -63.57 | 9.24 | -5.42 | 4.57 | 5.79 | 1.46 | 14.96 | 0.17 | 0.0 | 71.77 | -43.21 |
| 2018 (5) | 7.28 | -11.65 | -4.75 | 0 | -8.11 | 0 | -1.16 | 0 | 2.53 | 386.54 | 3.3 | 122.97 | -0.19 | 0 | 5.43 | 127.15 | 9.77 | -7.22 | 4.32 | -2.48 | 1.27 | -2.31 | 0.17 | 13.33 | 126.39 | -9.81 |
| 2017 (4) | 8.24 | -22.56 | -7.72 | 0 | -2.14 | 0 | -0.76 | 0 | 0.52 | -94.71 | 1.48 | 322.86 | -0.13 | 0 | 2.39 | 333.23 | 10.53 | 40.4 | 4.43 | 4.73 | 1.3 | 2.36 | 0.15 | -37.5 | 140.14 | -24.4 |
| 2016 (3) | 10.64 | 46.76 | -0.81 | 0 | -2.12 | 0 | -0.62 | 0 | 9.83 | 29.51 | 0.35 | -80.56 | -0.05 | 0 | 0.55 | -79.68 | 7.5 | 4.31 | 4.23 | 58.43 | 1.27 | -9.29 | 0.24 | -11.11 | 185.37 | 10.96 |
| 2015 (2) | 7.25 | 1.4 | 0.34 | 0 | -3.31 | 0 | -1.75 | 0 | 7.59 | 131.4 | 1.8 | 69.81 | -0.07 | 0 | 2.71 | 61.21 | 7.19 | 42.38 | 2.67 | 0.0 | 1.4 | -11.95 | 0.27 | 3.85 | 167.05 | 5.6 |
| 2014 (1) | 7.15 | -15.38 | -3.87 | 0 | -2.59 | 0 | 0.31 | -84.34 | 3.28 | -59.0 | 1.06 | 4.95 | -0.15 | 0 | 1.68 | -0.07 | 5.05 | 13.23 | 2.67 | 1.52 | 1.59 | -9.66 | 0.26 | 52.94 | 158.19 | -14.64 |
| 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) | 1.43 | 32.41 | -61.35 | -0.99 | -807.14 | -253.57 | -0.64 | 83.46 | -288.24 | 0.4 | 5.26 | 400.0 | 0.44 | -63.93 | -87.13 | 0.19 | -58.7 | -82.08 | -0.04 | -100.0 | 20.0 | 1.32 | -56.44 | -79.9 | 1.92 | -21.95 | -15.04 | 1.03 | -14.17 | -32.68 | 0.4 | 17.65 | 25.0 | 0.02 | -33.33 | -50.0 | 98.62 | 43.37 | -49.62 |
| 24Q2 (19) | 1.08 | -50.46 | -38.64 | 0.14 | -78.79 | 0 | -3.87 | -9775.0 | -46.59 | 0.38 | 176.0 | -19.15 | 1.22 | -57.04 | -30.68 | 0.46 | 39.39 | -16.36 | -0.02 | 0.0 | 33.33 | 3.02 | 42.6 | -15.65 | 2.46 | -16.04 | 46.43 | 1.2 | -21.05 | 31.87 | 0.34 | 17.24 | 9.68 | 0.03 | -25.0 | -25.0 | 68.79 | -41.62 | -50.75 |
| 24Q1 (18) | 2.18 | -59.85 | -3.54 | 0.66 | 124.09 | 175.0 | 0.04 | 101.13 | 233.33 | -0.5 | -194.12 | -308.33 | 2.84 | 5.58 | 105.8 | 0.33 | -36.54 | -59.76 | -0.02 | 33.33 | 0.0 | 2.12 | -31.89 | -59.29 | 2.93 | 0.34 | 73.37 | 1.52 | 43.4 | 94.87 | 0.29 | -9.38 | -9.38 | 0.04 | 33.33 | 0.0 | 117.84 | -69.4 | -40.56 |
| 23Q4 (17) | 5.43 | 46.76 | 341.46 | -2.74 | -878.57 | -234.15 | -3.55 | -1144.12 | -361.04 | -0.17 | -312.5 | -194.44 | 2.69 | -21.35 | 556.1 | 0.52 | -50.94 | -66.45 | -0.03 | 40.0 | -50.0 | 3.11 | -52.5 | -66.29 | 2.92 | 29.2 | 57.84 | 1.06 | -30.72 | 20.45 | 0.32 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | 385.11 | 96.72 | 288.24 |
| 23Q3 (16) | 3.7 | 110.23 | 502.17 | -0.28 | 0 | 79.71 | 0.34 | 112.88 | 206.25 | 0.08 | -82.98 | -50.0 | 3.42 | 94.32 | 248.7 | 1.06 | 92.73 | 89.29 | -0.05 | -66.67 | 0 | 6.55 | 82.85 | 85.9 | 2.26 | 34.52 | 15.9 | 1.53 | 68.13 | -57.14 | 0.32 | 3.23 | 0.0 | 0.04 | 0.0 | 33.33 | 195.77 | 40.15 | 934.14 |
| 23Q2 (15) | 1.76 | -22.12 | 18.12 | 0 | 100.0 | -100.0 | -2.64 | -8700.0 | 22.35 | 0.47 | 95.83 | 169.12 | 1.76 | 27.54 | 0.0 | 0.55 | -32.93 | 161.9 | -0.03 | -50.0 | 0.0 | 3.58 | -31.18 | 169.75 | 1.68 | -0.59 | 3.07 | 0.91 | 16.67 | 121.95 | 0.31 | -3.12 | -3.12 | 0.04 | 0.0 | 33.33 | 139.68 | -29.54 | -28.75 |
| 23Q1 (14) | 2.26 | 83.74 | 4420.0 | -0.88 | -7.32 | -1860.0 | -0.03 | 96.1 | -133.33 | 0.24 | 33.33 | 152.17 | 1.38 | 236.59 | 1280.0 | 0.82 | -47.1 | 272.73 | -0.02 | 0.0 | 0.0 | 5.20 | -43.61 | 262.79 | 1.69 | -8.65 | -41.72 | 0.78 | -11.36 | -44.68 | 0.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 198.25 | 99.86 | 6917.89 |
| 22Q4 (13) | 1.23 | 233.7 | -70.99 | -0.82 | 40.58 | 44.22 | -0.77 | -140.62 | 28.04 | 0.18 | 12.5 | -68.97 | 0.41 | 117.83 | -85.2 | 1.55 | 176.79 | 198.08 | -0.02 | 0 | -300.0 | 9.23 | 161.96 | 142.19 | 1.85 | -5.13 | -3.65 | 0.88 | -75.35 | 1.15 | 0.32 | 0.0 | 0.0 | 0.04 | 33.33 | 233.33 | 99.19 | 522.65 | -72.86 |
| 22Q3 (12) | -0.92 | -161.74 | -128.4 | -1.38 | -611.11 | -205.34 | -0.32 | 90.59 | -966.67 | 0.16 | 123.53 | 45.45 | -2.3 | -230.68 | -150.55 | 0.56 | 166.67 | 194.74 | 0 | 100.0 | 100.0 | 3.52 | 165.32 | 177.5 | 1.95 | 19.63 | -9.3 | 3.57 | 770.73 | 236.79 | 0.32 | 0.0 | -3.03 | 0.03 | 0.0 | 0.0 | -23.47 | -111.97 | -110.29 |
| 22Q2 (11) | 1.49 | 2880.0 | 155.39 | 0.27 | 440.0 | 116.67 | -3.4 | -3877.78 | -4.94 | -0.68 | -47.83 | -195.65 | 1.76 | 1660.0 | 140.84 | 0.21 | -4.55 | -8.7 | -0.03 | -50.0 | 0.0 | 1.33 | -7.44 | -15.04 | 1.63 | -43.79 | -18.09 | 0.41 | -70.92 | -67.2 | 0.32 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | 196.05 | 6840.26 | 217.34 |
| 22Q1 (10) | 0.05 | -98.82 | -98.97 | 0.05 | 103.4 | 103.45 | 0.09 | 108.41 | 28.57 | -0.46 | -179.31 | -58.62 | 0.1 | -96.39 | -97.07 | 0.22 | -57.69 | 22.22 | -0.02 | -300.0 | 66.67 | 1.43 | -62.35 | 18.8 | 2.9 | 51.04 | 11.54 | 1.41 | 62.07 | 8.46 | 0.32 | 0.0 | -3.03 | 0.04 | 233.33 | 0.0 | 2.82 | -99.23 | -99.03 |
| 21Q4 (9) | 4.24 | 30.86 | -28.14 | -1.47 | -212.21 | 76.74 | -1.07 | -3466.67 | 43.68 | 0.58 | 427.27 | 155.77 | 2.77 | -39.12 | 759.52 | 0.52 | 173.68 | 62.5 | 0.01 | 133.33 | 125.0 | 3.81 | 200.15 | 77.86 | 1.92 | -10.7 | -20.99 | 0.87 | -17.92 | 16.0 | 0.32 | -3.03 | -5.88 | -0.03 | -200.0 | -200.0 | 365.52 | 60.2 | -30.61 |
| 21Q3 (8) | 3.24 | 220.45 | 32.24 | 1.31 | 180.86 | 61.73 | -0.03 | 99.07 | 50.0 | 0.11 | 147.83 | -91.85 | 4.55 | 205.57 | 39.57 | 0.19 | -17.39 | 5.56 | -0.03 | 0.0 | 25.0 | 1.27 | -18.77 | 7.88 | 2.15 | 8.04 | -21.82 | 1.06 | -15.2 | -19.7 | 0.33 | 3.12 | -5.71 | 0.03 | -25.0 | -25.0 | 228.17 | 236.56 | 59.25 |
| 21Q2 (7) | -2.69 | -155.35 | -1380.95 | -1.62 | -11.72 | -5500.0 | -3.24 | -4728.57 | 8.73 | -0.23 | 20.69 | 0 | -4.31 | -226.39 | -1895.83 | 0.23 | 27.78 | 4.55 | -0.03 | 50.0 | 25.0 | 1.56 | 29.43 | 1.99 | 1.99 | -23.46 | 13.07 | 1.25 | -3.85 | 20.19 | 0.32 | -3.03 | -17.95 | 0.04 | 0.0 | 33.33 | -167.08 | -157.41 | -1261.61 |
| 21Q1 (6) | 4.86 | -17.63 | 112.23 | -1.45 | 77.06 | -158.0 | 0.07 | 103.68 | 129.17 | -0.29 | 72.12 | 12.12 | 3.41 | 911.9 | -28.81 | 0.18 | -43.75 | 63.64 | -0.06 | -50.0 | -500.0 | 1.21 | -43.64 | 73.73 | 2.6 | 7.0 | -7.47 | 1.3 | 73.33 | 10.17 | 0.33 | -2.94 | -15.38 | 0.04 | 33.33 | 0.0 | 291.02 | -44.76 | 104.6 |
| 20Q4 (5) | 5.9 | 140.82 | 229.61 | -6.32 | -880.25 | -942.67 | -1.9 | -3066.67 | -196.88 | -1.04 | -177.04 | 40.91 | -0.42 | -112.88 | -116.54 | 0.32 | 77.78 | -50.0 | -0.04 | 0.0 | -100.0 | 2.14 | 82.06 | -45.82 | 2.43 | -11.64 | 0.41 | 0.75 | -43.18 | -31.82 | 0.34 | -2.86 | -10.53 | 0.03 | -25.0 | -25.0 | 526.79 | 267.67 | 347.33 |
| 20Q3 (4) | 2.45 | 1066.67 | 0.0 | 0.81 | 2600.0 | 0.0 | -0.06 | 98.31 | 0.0 | 1.35 | 0 | 0.0 | 3.26 | 1258.33 | 0.0 | 0.18 | -18.18 | 0.0 | -0.04 | 0.0 | 0.0 | 1.18 | -23.21 | 0.0 | 2.75 | 56.25 | 0.0 | 1.32 | 26.92 | 0.0 | 0.35 | -10.26 | 0.0 | 0.04 | 33.33 | 0.0 | 143.27 | 896.1 | 0.0 |
| 20Q2 (3) | 0.21 | -90.83 | 0.0 | 0.03 | -98.8 | 0.0 | -3.55 | -1379.17 | 0.0 | 0 | 100.0 | 0.0 | 0.24 | -94.99 | 0.0 | 0.22 | 100.0 | 0.0 | -0.04 | -300.0 | 0.0 | 1.53 | 120.47 | 0.0 | 1.76 | -37.37 | 0.0 | 1.04 | -11.86 | 0.0 | 0.39 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 14.38 | -89.89 | 0.0 |
| 20Q1 (2) | 2.29 | 27.93 | 0.0 | 2.5 | 233.33 | 0.0 | -0.24 | 62.5 | 0.0 | -0.33 | 81.25 | 0.0 | 4.79 | 88.58 | 0.0 | 0.11 | -82.81 | 0.0 | -0.01 | 50.0 | 0.0 | 0.69 | -82.42 | 0.0 | 2.81 | 16.12 | 0.0 | 1.18 | 7.27 | 0.0 | 0.39 | 2.63 | 0.0 | 0.04 | 0.0 | 0.0 | 142.24 | 20.78 | 0.0 |
| 19Q4 (1) | 1.79 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -1.76 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 3.95 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 117.76 | 0.0 | 0.0 |
