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) | 41.41 | 195.15 | -28.98 | 0 | -12.79 | 0 | -0.27 | 0 | 12.43 | 0 | 24.6 | 9.09 | -0.28 | 0 | 8.44 | 8.34 | 29.27 | 46.06 | 22.69 | 45.92 | 10.42 | 9.22 | 0.22 | 266.67 | 124.24 | 122.72 |
| 2022 (9) | 14.03 | 100.72 | -21.97 | 0 | 9.17 | -62.74 | -0.22 | 0 | -7.94 | 0 | 22.55 | -3.05 | -0.19 | 0 | 7.79 | -16.84 | 20.04 | 25.88 | 15.55 | 14.68 | 9.54 | 18.8 | 0.06 | 20.0 | 55.79 | 72.7 |
| 2021 (8) | 6.99 | -70.78 | -32.19 | 0 | 24.61 | 0 | 0.13 | 0 | -25.2 | 0 | 23.26 | -17.4 | -0.18 | 0 | 9.36 | -26.22 | 15.92 | -16.17 | 13.56 | -18.17 | 8.03 | 10.0 | 0.05 | 25.0 | 32.30 | -67.71 |
| 2020 (7) | 23.92 | 22.04 | -28.83 | 0 | -4.2 | 0 | -0.3 | 0 | -4.91 | 0 | 28.16 | 44.41 | -0.15 | 0 | 12.69 | 37.8 | 18.99 | 30.16 | 16.57 | 13.18 | 7.3 | 9.12 | 0.04 | -20.0 | 100.04 | 9.13 |
| 2019 (6) | 19.6 | 96.98 | -10.72 | 0 | 1.54 | -71.59 | 0.15 | 0 | 8.88 | 0 | 19.5 | 13.57 | 0.22 | 0 | 9.21 | 13.9 | 14.59 | 13.54 | 14.64 | 53.94 | 6.69 | 20.76 | 0.05 | 25.0 | 91.67 | 39.03 |
| 2018 (5) | 9.95 | -42.05 | -16.51 | 0 | 5.42 | -48.23 | -0.07 | 0 | -6.56 | 0 | 17.17 | -34.14 | -0.11 | 0 | 8.09 | -38.39 | 12.85 | -26.45 | 9.51 | -33.64 | 5.54 | 20.17 | 0.04 | 33.33 | 65.94 | -27.15 |
| 2017 (4) | 17.17 | 0.47 | -28.12 | 0 | 10.47 | 0 | -0.01 | 0 | -10.95 | 0 | 26.07 | 127.09 | 0.1 | 0 | 13.12 | 107.75 | 17.47 | 14.03 | 14.33 | 13.55 | 4.61 | 18.81 | 0.03 | 0.0 | 90.51 | -12.45 |
| 2016 (3) | 17.09 | 154.69 | -11.14 | 0 | -5.17 | 0 | -0.15 | 0 | 5.95 | 0 | 11.48 | 21.35 | -0.3 | 0 | 6.32 | 10.54 | 15.32 | 73.3 | 12.62 | 83.43 | 3.88 | 18.29 | 0.03 | -40.0 | 103.39 | 57.32 |
| 2015 (2) | 6.71 | -36.03 | -9.02 | 0 | 1.24 | 0 | 0.01 | 0 | -2.31 | 0 | 9.46 | 89.58 | -0.08 | 0 | 5.71 | 100.73 | 8.84 | -9.15 | 6.88 | -12.13 | 3.28 | 10.44 | 0.05 | 0.0 | 65.72 | -32.02 |
| 2014 (1) | 10.49 | -24.21 | -4.62 | 0 | -4.45 | 0 | -0.08 | 0 | 5.87 | -37.15 | 4.99 | 13.67 | 0.27 | 0 | 2.85 | 17.52 | 9.73 | 80.19 | 7.83 | 72.85 | 2.97 | 4.95 | 0.05 | 25.0 | 96.68 | -48.31 |
| 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) | 12.17 | 12070.0 | 60.77 | -13.1 | -115.11 | -214.9 | 3.25 | -36.27 | 251.87 | 0.27 | 212.5 | 190.0 | -0.93 | 84.47 | -127.27 | 6.25 | 4.69 | 35.57 | -0.07 | 50.0 | 22.22 | 8.91 | 0.08 | 41.22 | 4.31 | -14.82 | -46.99 | 5.13 | 36.07 | -20.96 | 2.82 | 2.92 | 7.63 | 0.05 | 0.0 | -37.5 | 152.12 | 9879.4 | 84.68 |
| 24Q2 (19) | 0.1 | -98.26 | -99.05 | -6.09 | -3.75 | -22.04 | 5.1 | 672.73 | 192.73 | -0.24 | -300.0 | -175.0 | -5.99 | -4891.67 | -207.73 | 5.97 | -0.83 | 22.59 | -0.14 | -200.0 | -27.27 | 8.90 | 2.23 | 35.51 | 5.06 | -1.56 | -34.54 | 3.77 | 2.17 | -37.27 | 2.74 | 2.24 | 6.2 | 0.05 | -16.67 | -37.5 | 1.52 | -98.3 | -98.75 |
| 24Q1 (18) | 5.75 | -37.57 | -59.19 | -5.87 | 61.13 | -24.36 | 0.66 | -86.02 | 106.69 | 0.12 | 180.0 | 148.0 | -0.12 | 97.96 | -101.28 | 6.02 | -42.34 | 28.63 | 0.14 | 566.67 | 333.33 | 8.71 | -39.86 | 34.59 | 5.14 | -34.1 | -8.38 | 3.69 | -38.19 | -12.56 | 2.68 | 0.37 | 5.51 | 0.06 | 50.0 | 200.0 | 89.42 | -15.72 | -56.97 |
| 23Q4 (17) | 9.21 | 21.66 | 589.89 | -15.1 | -262.98 | -112.08 | 4.72 | 320.56 | -52.99 | -0.15 | 50.0 | -36.36 | -5.89 | -272.73 | 34.56 | 10.44 | 126.46 | 48.09 | -0.03 | 66.67 | 75.0 | 14.48 | 129.51 | 58.34 | 7.8 | -4.06 | 62.16 | 5.97 | -8.01 | 65.37 | 2.67 | 1.91 | 5.95 | 0.04 | -50.0 | 100.0 | 106.11 | 28.81 | 447.1 |
| 23Q3 (16) | 7.57 | -28.25 | -36.44 | -4.16 | 16.63 | 7.14 | -2.14 | 61.09 | 69.25 | -0.3 | -193.75 | 0 | 3.41 | -38.67 | -54.1 | 4.61 | -5.34 | -5.92 | -0.09 | 18.18 | 0 | 6.31 | -3.97 | -7.13 | 8.13 | 5.17 | 73.35 | 6.49 | 7.99 | 71.69 | 2.62 | 1.55 | 5.65 | 0.08 | 0.0 | 700.0 | 82.37 | -32.31 | -56.64 |
| 23Q2 (15) | 10.55 | -25.12 | 242.53 | -4.99 | -5.72 | -0.6 | -5.5 | 44.28 | -351.14 | 0.32 | 228.0 | 245.45 | 5.56 | -40.66 | 395.74 | 4.87 | 4.06 | -4.88 | -0.11 | -83.33 | 8.33 | 6.57 | 1.53 | -12.24 | 7.73 | 37.79 | 25.69 | 6.01 | 42.42 | 23.16 | 2.58 | 1.57 | 11.21 | 0.08 | 300.0 | 300.0 | 121.68 | -41.45 | 185.25 |
| 23Q1 (14) | 14.09 | 849.47 | 1448.35 | -4.72 | 33.71 | 12.75 | -9.87 | -198.31 | -352.43 | -0.25 | -127.27 | -327.27 | 9.37 | 204.11 | 308.22 | 4.68 | -33.62 | -14.6 | -0.06 | 50.0 | -220.0 | 6.47 | -29.25 | -14.99 | 5.61 | 16.63 | 27.79 | 4.22 | 16.9 | 28.66 | 2.54 | 0.79 | 13.9 | 0.02 | 0.0 | 100.0 | 207.82 | 779.83 | 1160.6 |
| 22Q4 (13) | -1.88 | -115.79 | -189.52 | -7.12 | -58.93 | -17.69 | 10.04 | 244.25 | 233.55 | -0.11 | 0 | 8.33 | -9.0 | -221.13 | -127.85 | 7.05 | 43.88 | 12.98 | -0.12 | 0 | -209.09 | 9.15 | 34.62 | -0.62 | 4.81 | 2.56 | 41.89 | 3.61 | -4.5 | 24.48 | 2.52 | 1.61 | 19.43 | 0.02 | 100.0 | 100.0 | -30.57 | -116.09 | -173.07 |
| 22Q3 (12) | 11.91 | 286.69 | 111.17 | -4.48 | 9.68 | 67.58 | -6.96 | -417.81 | -183.96 | 0 | 100.0 | -100.0 | 7.43 | 495.21 | 190.83 | 4.9 | -4.3 | 15.84 | 0 | 100.0 | 100.0 | 6.79 | -9.25 | 0.11 | 4.69 | -23.74 | 42.99 | 3.78 | -22.54 | 31.71 | 2.48 | 6.9 | 21.57 | 0.01 | -50.0 | 0.0 | 189.95 | 345.28 | 65.7 |
| 22Q2 (11) | 3.08 | 238.46 | 833.33 | -4.96 | 8.32 | 1.0 | 2.19 | -43.99 | -59.96 | -0.22 | -300.0 | -175.0 | -1.88 | 58.22 | 65.38 | 5.12 | -6.57 | -5.19 | -0.12 | -340.0 | -50.0 | 7.49 | -1.65 | -15.31 | 6.15 | 40.09 | 35.16 | 4.88 | 48.78 | 24.81 | 2.32 | 4.04 | 18.37 | 0.02 | 100.0 | 100.0 | 42.66 | 158.77 | 697.23 |
| 22Q1 (10) | 0.91 | -56.67 | 384.38 | -5.41 | 10.58 | 25.99 | 3.91 | 29.9 | -50.06 | 0.11 | 191.67 | 37.5 | -4.5 | -13.92 | 41.02 | 5.48 | -12.18 | -25.85 | 0.05 | -54.55 | 126.32 | 7.61 | -17.29 | -41.09 | 4.39 | 29.5 | -6.4 | 3.28 | 13.1 | -15.25 | 2.23 | 5.69 | 16.15 | 0.01 | 0.0 | 0.0 | 16.49 | -60.59 | 398.8 |
| 21Q4 (9) | 2.1 | -62.77 | -83.82 | -6.05 | 56.22 | 33.37 | 3.01 | -63.69 | 164.32 | -0.12 | -148.0 | -180.0 | -3.95 | 51.71 | -201.28 | 6.24 | 47.52 | -36.07 | 0.11 | 650.0 | -89.11 | 9.20 | 35.62 | -45.09 | 3.39 | 3.35 | -31.65 | 2.9 | 1.05 | -30.46 | 2.11 | 3.43 | 12.83 | 0.01 | 0.0 | 0.0 | 41.83 | -63.51 | -80.5 |
| 21Q3 (8) | 5.64 | 1442.86 | 120.31 | -13.82 | -175.85 | -76.05 | 8.29 | 51.55 | 52.11 | 0.25 | 412.5 | 350.0 | -8.18 | -50.64 | -54.63 | 4.23 | -21.67 | -43.6 | -0.02 | 75.0 | -105.88 | 6.79 | -23.23 | -48.44 | 3.28 | -27.91 | -48.18 | 2.87 | -26.6 | -46.85 | 2.04 | 4.08 | 10.87 | 0.01 | 0.0 | 0.0 | 114.63 | 1704.88 | 224.65 |
| 21Q2 (7) | -0.42 | -31.25 | -106.83 | -5.01 | 31.46 | 16.5 | 5.47 | -30.14 | 168.63 | -0.08 | -200.0 | 77.78 | -5.43 | 28.83 | -3720.0 | 5.4 | -26.93 | 7.36 | -0.08 | 57.89 | 94.87 | 8.84 | -31.59 | -4.61 | 4.55 | -2.99 | -16.82 | 3.91 | 1.03 | -15.91 | 1.96 | 2.08 | 8.29 | 0.01 | 0.0 | 0.0 | -7.14 | -29.46 | -107.51 |
| 21Q1 (6) | -0.32 | -102.47 | -114.35 | -7.31 | 19.49 | -23.9 | 7.83 | 267.31 | 161.0 | 0.08 | -46.67 | 700.0 | -7.63 | -295.64 | -107.9 | 7.39 | -24.28 | 25.68 | -0.19 | -118.81 | -480.0 | 12.92 | -22.91 | 15.18 | 4.69 | -5.44 | 110.31 | 3.87 | -7.19 | 65.38 | 1.92 | 2.67 | 8.47 | 0.01 | 0.0 | 0.0 | -5.52 | -102.57 | -110.19 |
| 20Q4 (5) | 12.98 | 407.03 | 24.33 | -9.08 | -15.67 | -948.6 | -4.68 | -185.87 | -13.04 | 0.15 | 250.0 | -76.56 | 3.9 | 173.72 | -66.12 | 9.76 | 30.13 | 39.63 | 1.01 | 197.06 | 741.67 | 16.76 | 27.34 | 34.23 | 4.96 | -21.64 | 93.0 | 4.17 | -22.78 | -20.42 | 1.87 | 1.63 | 6.25 | 0.01 | 0.0 | 0.0 | 214.55 | 507.6 | 44.06 |
| 20Q3 (4) | 2.56 | -58.37 | 0.0 | -7.85 | -30.83 | 0.0 | 5.45 | 168.38 | 0.0 | -0.1 | 72.22 | 0.0 | -5.29 | -3626.67 | 0.0 | 7.5 | 49.11 | 0.0 | 0.34 | 121.79 | 0.0 | 13.16 | 42.04 | 0.0 | 6.33 | 15.72 | 0.0 | 5.4 | 16.13 | 0.0 | 1.84 | 1.66 | 0.0 | 0.01 | 0.0 | 0.0 | 35.31 | -62.85 | 0.0 |
| 20Q2 (3) | 6.15 | 175.78 | 0.0 | -6.0 | -1.69 | 0.0 | -7.97 | -365.67 | 0.0 | -0.36 | -3700.0 | 0.0 | 0.15 | 104.09 | 0.0 | 5.03 | -14.46 | 0.0 | -1.56 | -3220.0 | 0.0 | 9.27 | -17.4 | 0.0 | 5.47 | 145.29 | 0.0 | 4.65 | 98.72 | 0.0 | 1.81 | 2.26 | 0.0 | 0.01 | 0.0 | 0.0 | 95.05 | 75.62 | 0.0 |
| 20Q1 (2) | 2.23 | -78.64 | 0.0 | -5.9 | -651.4 | 0.0 | 3.0 | 172.46 | 0.0 | 0.01 | -98.44 | 0.0 | -3.67 | -131.89 | 0.0 | 5.88 | -15.88 | 0.0 | 0.05 | -58.33 | 0.0 | 11.22 | -10.15 | 0.0 | 2.23 | -13.23 | 0.0 | 2.34 | -55.34 | 0.0 | 1.77 | 0.57 | 0.0 | 0.01 | 0.0 | 0.0 | 54.13 | -63.66 | 0.0 |
| 19Q4 (1) | 10.44 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | -4.14 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 11.51 | 0.0 | 0.0 | 6.99 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 12.49 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 5.24 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 148.93 | 0.0 | 0.0 |
