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) | 19.76 | 508.0 | -2.72 | 0 | -11.01 | 0 | 0.14 | 7.69 | 17.04 | 1043.62 | 2.37 | 64.58 | 0 | 0 | 1.01 | 72.39 | 15.22 | 3.26 | 12.05 | -1.71 | 2.36 | 12.38 | 0.01 | 0.0 | 137.03 | 505.89 |
| 2022 (9) | 3.25 | 13.64 | -1.76 | 0 | -10.96 | 0 | 0.13 | 160.0 | 1.49 | 101.35 | 1.44 | -20.88 | 0 | 0 | 0.58 | -34.34 | 14.74 | -3.72 | 12.26 | -1.29 | 2.1 | 9.38 | 0.01 | 0.0 | 22.62 | 13.48 |
| 2021 (8) | 2.86 | -86.1 | -2.12 | 0 | -9.95 | 0 | 0.05 | 25.0 | 0.74 | -95.88 | 1.82 | -28.35 | 0 | 0 | 0.89 | -38.97 | 15.31 | -5.38 | 12.42 | -3.87 | 1.92 | 18.52 | 0.01 | -50.0 | 19.93 | -85.89 |
| 2020 (7) | 20.57 | 83.17 | -2.61 | 0 | -9.0 | 0 | 0.04 | -50.0 | 17.96 | 86.89 | 2.54 | 60.76 | 0 | 0 | 1.46 | 58.08 | 16.18 | 31.44 | 12.92 | 32.51 | 1.62 | 0.62 | 0.02 | 0.0 | 141.28 | 43.16 |
| 2019 (6) | 11.23 | -19.21 | -1.62 | 0 | -8.0 | 0 | 0.08 | 300.0 | 9.61 | -22.06 | 1.58 | 8.97 | 0 | 0 | 0.92 | 7.69 | 12.31 | 10.7 | 9.75 | 7.5 | 1.61 | 67.71 | 0.02 | 0.0 | 98.68 | -28.65 |
| 2018 (5) | 13.9 | 14.97 | -1.57 | 0 | -8.99 | 0 | 0.02 | -75.0 | 12.33 | 15.34 | 1.45 | 2.11 | 0 | 0 | 0.86 | 1.72 | 11.12 | 9.56 | 9.07 | 11.02 | 0.96 | 5.49 | 0.02 | 0.0 | 138.31 | 4.1 |
| 2017 (4) | 12.09 | 48.89 | -1.4 | 0 | -10.47 | 0 | 0.08 | 14.29 | 10.69 | 45.44 | 1.42 | 102.86 | 0 | 0 | 0.84 | 108.86 | 10.15 | -7.73 | 8.17 | -8.41 | 0.91 | -4.21 | 0.02 | 100.0 | 132.86 | 61.65 |
| 2016 (3) | 8.12 | -41.33 | -0.77 | 0 | -5.33 | 0 | 0.07 | 16.67 | 7.35 | -42.89 | 0.7 | -41.18 | 0 | 0 | 0.40 | -39.86 | 11.0 | 6.08 | 8.92 | -2.19 | 0.95 | 3.26 | 0.01 | 0.0 | 82.19 | -40.32 |
| 2015 (2) | 13.84 | 1404.35 | -0.97 | 0 | -10.35 | 0 | 0.06 | -33.33 | 12.87 | 9092.86 | 1.19 | 60.81 | 0 | 0 | 0.67 | 97.69 | 10.37 | -4.6 | 9.12 | -7.6 | 0.92 | -19.3 | 0.01 | 0.0 | 137.71 | 1549.54 |
| 2014 (1) | 0.92 | -95.13 | -0.78 | 0 | -3.78 | 0 | 0.09 | 0 | 0.14 | -99.24 | 0.74 | 34.55 | 0 | 0 | 0.34 | 23.45 | 10.87 | 43.21 | 9.87 | 39.6 | 1.14 | -29.63 | 0.01 | 0.0 | 8.35 | -96.16 |
| 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) | 2.22 | 89.74 | -61.53 | -0.9 | -246.15 | -26.76 | -11.59 | -3963.33 | -25.3 | -0.07 | 0 | -200.0 | 1.32 | 45.05 | -73.91 | 0.84 | 211.11 | 35.48 | -0.01 | 0 | 0 | 1.55 | 206.86 | 46.15 | 3.35 | -36.07 | 1.52 | 2.57 | -39.53 | -4.81 | 0.74 | 4.23 | 21.31 | 0 | 0 | 0 | 67.07 | 184.33 | -61.53 |
| 24Q2 (19) | 1.17 | -90.98 | 831.25 | -0.26 | 13.33 | 55.17 | 0.3 | 287.5 | 151.72 | 0 | 0 | 0 | 0.91 | -92.82 | 222.97 | 0.27 | -3.57 | -32.5 | 0 | 0 | 0 | 0.51 | 1.63 | -28.42 | 5.24 | 58.79 | 57.83 | 4.25 | 50.71 | 64.73 | 0.71 | 7.58 | 31.48 | 0 | 0 | 0 | 23.59 | -93.67 | 559.98 |
| 24Q1 (18) | 12.97 | 279.24 | 20.99 | -0.3 | 69.7 | 31.82 | -0.16 | 81.61 | 48.39 | 0 | -100.0 | -100.0 | 12.67 | 421.4 | 23.25 | 0.28 | -67.06 | -44.0 | 0 | 0 | 100.0 | 0.50 | -65.73 | -38.21 | 3.3 | -23.08 | -23.43 | 2.82 | -14.55 | -18.73 | 0.66 | -1.49 | 22.22 | 0 | 0 | 0 | 372.70 | 332.64 | 39.42 |
| 23Q4 (17) | 3.42 | -40.73 | 500.0 | -0.99 | -39.44 | -130.23 | -0.87 | 90.59 | -335.0 | 0.06 | -14.29 | 100.0 | 2.43 | -51.98 | 1635.71 | 0.85 | 37.1 | 254.17 | 0 | 0 | 0 | 1.45 | 36.75 | 322.91 | 4.29 | 30.0 | 18.18 | 3.3 | 22.22 | 33.06 | 0.67 | 9.84 | 24.07 | 0 | 0 | 0 | 86.15 | -50.58 | 356.42 |
| 23Q3 (16) | 5.77 | 3706.25 | -10.12 | -0.71 | -22.41 | -57.78 | -9.25 | -1494.83 | 4.84 | 0.07 | 0 | 600.0 | 5.06 | 783.78 | -15.24 | 0.62 | 55.0 | 44.19 | 0 | 0 | 0 | 1.06 | 50.3 | 49.55 | 3.3 | -0.6 | 371.43 | 2.7 | 4.65 | 117.74 | 0.61 | 12.96 | 10.91 | 0 | 0 | 0 | 174.32 | 3499.24 | -51.4 |
| 23Q2 (15) | -0.16 | -101.49 | 95.06 | -0.58 | -31.82 | -31.82 | -0.58 | -87.1 | 0 | 0 | -100.0 | -100.0 | -0.74 | -107.2 | 79.89 | 0.4 | -20.0 | -14.89 | 0 | 100.0 | 0 | 0.71 | -12.27 | -10.77 | 3.32 | -22.97 | -26.87 | 2.58 | -25.65 | -31.56 | 0.54 | 0.0 | 5.88 | 0 | 0 | 0 | -5.13 | -101.92 | 93.23 |
| 23Q1 (14) | 10.72 | 1780.7 | 2201.96 | -0.44 | -2.33 | 0.0 | -0.31 | -55.0 | 70.19 | 0.01 | -66.67 | -50.0 | 10.28 | 7242.86 | 1182.11 | 0.5 | 108.33 | 66.67 | -0.01 | 0 | 0 | 0.81 | 134.54 | 52.97 | 4.31 | 18.73 | -26.58 | 3.47 | 39.92 | -27.25 | 0.54 | 0.0 | 8.0 | 0 | 0 | 0 | 267.33 | 1316.39 | 2862.43 |
| 22Q4 (13) | 0.57 | -91.12 | -94.27 | -0.43 | 4.44 | -72.0 | -0.2 | 97.94 | -33.33 | 0.03 | 200.0 | 200.0 | 0.14 | -97.65 | -98.56 | 0.24 | -44.19 | 0.0 | 0 | 0 | 0 | 0.34 | -51.64 | -15.93 | 3.63 | 418.57 | -16.74 | 2.48 | 100.0 | -28.94 | 0.54 | -1.82 | 8.0 | 0 | 0 | 0 | 18.87 | -94.74 | -92.43 |
| 22Q3 (12) | 6.42 | 298.15 | -39.38 | -0.45 | -2.27 | -50.0 | -9.72 | 0 | 24.83 | 0.01 | -85.71 | -66.67 | 5.97 | 262.23 | -41.98 | 0.43 | -8.51 | 95.45 | 0 | 0 | 0 | 0.71 | -10.32 | 56.3 | 0.7 | -84.58 | -57.83 | 1.24 | -67.11 | -8.15 | 0.55 | 7.84 | 10.0 | 0 | 0 | 0 | 358.66 | 573.78 | -37.34 |
| 22Q2 (11) | -3.24 | -535.29 | 66.97 | -0.44 | 0.0 | 31.25 | 0 | 100.0 | -100.0 | 0.07 | 250.0 | 600.0 | -3.68 | -287.37 | 64.78 | 0.47 | 56.67 | 6.82 | 0 | 0 | 0 | 0.79 | 50.41 | -11.49 | 4.54 | -22.66 | 24.38 | 3.77 | -20.96 | 40.67 | 0.51 | 2.0 | 8.51 | 0 | 0 | 0 | -75.70 | -682.24 | 75.69 |
| 22Q1 (10) | -0.51 | -105.13 | 93.51 | -0.44 | -76.0 | 53.19 | -1.04 | -593.33 | -1255.56 | 0.02 | 100.0 | 0 | -0.95 | -109.79 | 89.2 | 0.3 | 25.0 | -67.39 | 0 | 0 | 0 | 0.53 | 28.9 | -72.28 | 5.87 | 34.63 | 4.08 | 4.77 | 36.68 | -2.45 | 0.5 | 0.0 | 11.11 | 0 | 0 | 0 | -9.68 | -103.88 | 93.43 |
| 21Q4 (9) | 9.95 | -6.04 | -18.24 | -0.25 | 16.67 | 66.22 | -0.15 | 98.84 | -236.36 | 0.01 | -66.67 | 0 | 9.7 | -5.73 | -15.14 | 0.24 | 9.09 | -61.9 | 0 | 0 | 0 | 0.41 | -10.11 | -67.88 | 4.36 | 162.65 | -17.58 | 3.49 | 158.52 | -18.08 | 0.5 | 0.0 | 19.05 | 0 | 0 | 0 | 249.37 | -56.44 | -4.1 |
| 21Q3 (8) | 10.59 | 207.95 | 74.46 | -0.3 | 53.12 | 40.0 | -12.93 | -523.93 | -31.14 | 0.03 | 200.0 | 0.0 | 10.29 | 198.47 | 84.74 | 0.22 | -50.0 | -55.1 | 0 | 0 | 0 | 0.45 | -49.22 | -58.63 | 1.66 | -54.52 | -61.84 | 1.35 | -49.63 | -61.1 | 0.5 | 6.38 | 21.95 | 0 | 0 | 0 | 572.43 | 283.81 | 265.9 |
| 21Q2 (7) | -9.81 | -24.81 | -295.42 | -0.64 | 31.91 | -1.59 | 3.05 | 3288.89 | 159.45 | 0.01 | 0 | 0.0 | -10.45 | -18.75 | -338.04 | 0.44 | -52.17 | -34.33 | 0 | 0 | 0 | 0.89 | -52.9 | -47.23 | 3.65 | -35.28 | 11.96 | 2.68 | -45.19 | 5.93 | 0.47 | 4.44 | 17.5 | 0 | 0 | 0 | -311.43 | -111.58 | -281.77 |
| 21Q1 (6) | -7.86 | -164.59 | -191.11 | -0.94 | -27.03 | -25.33 | 0.09 | -18.18 | -98.47 | 0 | 0 | -100.0 | -8.8 | -176.99 | -155.07 | 0.92 | 46.03 | 24.32 | 0 | 0 | 0 | 1.90 | 49.41 | 4.58 | 5.64 | 6.62 | 72.48 | 4.89 | 14.79 | 83.83 | 0.45 | 7.14 | 12.5 | 0 | 0 | 0 | -147.19 | -156.6 | -66.82 |
| 20Q4 (5) | 12.17 | 100.49 | 94.72 | -0.74 | -48.0 | -27.59 | 0.11 | 101.12 | 104.2 | 0 | -100.0 | -100.0 | 11.43 | 105.21 | 101.59 | 0.63 | 28.57 | 23.53 | 0 | 0 | 0 | 1.27 | 15.75 | 13.21 | 5.29 | 21.61 | 67.94 | 4.26 | 22.77 | 82.05 | 0.42 | 2.44 | 5.0 | 0 | 0 | 0 | 260.04 | 66.22 | 14.0 |
| 20Q3 (4) | 6.07 | 20.92 | 0.0 | -0.5 | 20.63 | 0.0 | -9.86 | -92.2 | 0.0 | 0.03 | 200.0 | 0.0 | 5.57 | 26.88 | 0.0 | 0.49 | -26.87 | 0.0 | 0 | 0 | 0.0 | 1.10 | -35.21 | 0.0 | 4.35 | 33.44 | 0.0 | 3.47 | 37.15 | 0.0 | 0.41 | 2.5 | 0.0 | 0 | 0 | 0.0 | 156.44 | -8.69 | 0.0 |
| 20Q2 (3) | 5.02 | 285.93 | 0.0 | -0.63 | 16.0 | 0.0 | -5.13 | -187.39 | 0.0 | 0.01 | 0.0 | 0.0 | 4.39 | 227.25 | 0.0 | 0.67 | -9.46 | 0.0 | 0 | 0 | 0.0 | 1.70 | -6.66 | 0.0 | 3.26 | -0.31 | 0.0 | 2.53 | -4.89 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 171.33 | 294.18 | 0.0 |
| 20Q1 (2) | -2.7 | -143.2 | 0.0 | -0.75 | -29.31 | 0.0 | 5.87 | 324.05 | 0.0 | 0.01 | -50.0 | 0.0 | -3.45 | -160.85 | 0.0 | 0.74 | 45.1 | 0.0 | 0 | 0 | 0.0 | 1.82 | 61.73 | 0.0 | 3.27 | 3.81 | 0.0 | 2.66 | 13.68 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | -88.24 | -138.68 | 0.0 |
| 19Q4 (1) | 6.25 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -2.62 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 5.67 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 3.15 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 228.10 | 0.0 | 0.0 |
