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) | 22.04 | 84.44 | -6.28 | 0 | -17.33 | 0 | 0.3 | -31.82 | 15.76 | 425.33 | 1.19 | -52.59 | -5.14 | 0 | 1.57 | -54.85 | 5.18 | 43.49 | 2.53 | -48.47 | 6.02 | 46.83 | 0.99 | 120.0 | 231.03 | 82.89 |
| 2022 (9) | 11.95 | 110.39 | -8.95 | 0 | 0.47 | 0 | 0.44 | -40.54 | 3.0 | 215.79 | 2.51 | -31.04 | -1.93 | 0 | 3.49 | -26.04 | 3.61 | -49.37 | 4.91 | -6.48 | 4.1 | 51.85 | 0.45 | -16.67 | 126.32 | 88.81 |
| 2021 (8) | 5.68 | -26.14 | -4.73 | 0 | -1.71 | 0 | 0.74 | 0 | 0.95 | -78.46 | 3.64 | 8.33 | -0.63 | 0 | 4.72 | -2.25 | 7.13 | -40.08 | 5.25 | -36.97 | 2.7 | 3.85 | 0.54 | -1.82 | 66.90 | -0.13 |
| 2020 (7) | 7.69 | 0.0 | -3.28 | 0 | -1.02 | 0 | -1.02 | 0 | 4.41 | 133.33 | 3.36 | -38.91 | -0.44 | 0 | 4.82 | -47.94 | 11.9 | 39.84 | 8.33 | 23.22 | 2.6 | 12.07 | 0.55 | 22.22 | 66.99 | -16.99 |
| 2019 (6) | 7.69 | -45.92 | -5.8 | 0 | -7.59 | 0 | -0.01 | 0 | 1.89 | -82.1 | 5.5 | 49.05 | -0.47 | 0 | 9.27 | 67.48 | 8.51 | -18.33 | 6.76 | -26.84 | 2.32 | 15.42 | 0.45 | 2.27 | 80.69 | -33.66 |
| 2018 (5) | 14.22 | 48.12 | -3.66 | 0 | -11.15 | 0 | -0.53 | 0 | 10.56 | 50.86 | 3.69 | 80.88 | -0.64 | 0 | 5.53 | 62.55 | 10.42 | 17.61 | 9.24 | 76.0 | 2.01 | 8.65 | 0.44 | -13.73 | 121.64 | -3.57 |
| 2017 (4) | 9.6 | 6.19 | -2.6 | 0 | 0.85 | 0 | -0.74 | 0 | 7.0 | 10.94 | 2.04 | 20.71 | 0 | 0 | 3.40 | 21.62 | 8.86 | -16.26 | 5.25 | -38.31 | 1.85 | -2.63 | 0.51 | 0.0 | 126.15 | 52.38 |
| 2016 (3) | 9.04 | -27.16 | -2.73 | 0 | -4.26 | 0 | -0.4 | 0 | 6.31 | -39.27 | 1.69 | 4.97 | 0 | 0 | 2.80 | 4.59 | 10.58 | 12.91 | 8.51 | -0.93 | 1.9 | -5.47 | 0.51 | -16.39 | 82.78 | -25.22 |
| 2015 (2) | 12.41 | 54.74 | -2.02 | 0 | -3.27 | 0 | -0.88 | 0 | 10.39 | 206.49 | 1.61 | -64.77 | 0 | 0 | 2.68 | -63.43 | 9.37 | -0.64 | 8.59 | 3.62 | 2.01 | 26.42 | 0.61 | 48.78 | 110.70 | 42.04 |
| 2014 (1) | 8.02 | -24.48 | -4.63 | 0 | -9.37 | 0 | -0.91 | 0 | 3.39 | -47.36 | 4.57 | 8.04 | -0.02 | 0 | 7.32 | -3.91 | 9.43 | 10.04 | 8.29 | 17.09 | 1.59 | 15.22 | 0.41 | 20.59 | 77.94 | -35.42 |
| 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) | 1.32 | 8.2 | -65.17 | -6.6 | -40.13 | -1366.67 | -1.08 | 27.03 | 84.51 | 0.33 | 213.79 | 83.33 | -5.28 | -51.29 | -258.08 | 2.75 | 554.76 | 3828.57 | 0.04 | 104.44 | 104.88 | 11.26 | 452.92 | 3309.16 | 3.28 | 33.88 | 56.94 | 1.36 | -0.73 | 22.52 | 1.36 | -0.73 | -8.72 | 0.27 | 17.39 | 12.5 | 44.15 | 7.47 | -66.92 |
| 24Q2 (19) | 1.22 | -63.03 | -29.89 | -4.71 | -72.53 | -299.15 | -1.48 | -479.49 | 74.35 | -0.29 | -20.83 | -480.0 | -3.49 | -712.28 | -723.21 | 0.42 | 223.08 | 13.51 | -0.9 | -190.32 | 15.09 | 2.04 | 182.67 | 4.87 | 2.45 | 47.59 | 137.86 | 1.37 | 44.21 | 45.74 | 1.37 | -4.2 | -10.46 | 0.23 | 4.55 | 0.0 | 41.08 | -67.64 | -36.26 |
| 24Q1 (18) | 3.3 | -57.69 | -62.11 | -2.73 | -17.67 | -16.67 | 0.39 | 190.7 | 109.38 | -0.24 | -204.35 | -500.0 | 0.57 | -89.6 | -91.05 | 0.13 | -74.51 | -43.48 | -0.31 | 88.97 | 31.11 | 0.72 | -73.51 | -48.14 | 1.66 | 12.16 | 181.36 | 0.95 | 150.0 | 850.0 | 1.43 | -2.05 | -7.14 | 0.22 | -24.14 | 0.0 | 126.92 | -65.34 | -72.9 |
| 23Q4 (17) | 7.8 | 105.8 | 4.7 | -2.32 | -415.56 | -226.76 | -0.43 | 93.83 | 90.99 | 0.23 | 27.78 | 666.67 | 5.48 | 64.07 | -18.69 | 0.51 | 628.57 | -68.32 | -2.81 | -242.68 | -353.23 | 2.72 | 723.33 | -68.05 | 1.48 | -29.19 | 4.96 | 0.38 | -65.77 | 850.0 | 1.46 | -2.01 | -5.81 | 0.29 | 20.83 | 16.0 | 366.20 | 174.41 | -9.56 |
| 23Q3 (16) | 3.79 | 117.82 | -23.59 | -0.45 | 61.86 | -104.13 | -6.97 | -20.8 | -380.69 | 0.18 | 460.0 | -60.0 | 3.34 | 496.43 | -78.93 | 0.07 | -81.08 | 136.84 | -0.82 | 22.64 | 11.83 | 0.33 | -82.99 | 124.24 | 2.09 | 102.91 | 1050.0 | 1.11 | 18.09 | -10.48 | 1.49 | -2.61 | 44.66 | 0.24 | 4.35 | 60.0 | 133.45 | 107.08 | -34.89 |
| 23Q2 (15) | 1.74 | -80.02 | -1.14 | -1.18 | 49.57 | 93.28 | -5.77 | -38.7 | -170.02 | -0.05 | -25.0 | -110.42 | 0.56 | -91.21 | 103.54 | 0.37 | 60.87 | -24.49 | -1.06 | -135.56 | -783.33 | 1.94 | 39.77 | -23.7 | 1.03 | 74.58 | -24.26 | 0.94 | 840.0 | -53.92 | 1.53 | -0.65 | 96.15 | 0.23 | 4.55 | 109.09 | 64.44 | -86.24 | 7.29 |
| 23Q1 (14) | 8.71 | 16.91 | 492.34 | -2.34 | -229.58 | -50.0 | -4.16 | 12.79 | -168.39 | -0.04 | -233.33 | 92.45 | 6.37 | -5.49 | 268.52 | 0.23 | -85.71 | -61.67 | -0.45 | 27.42 | -73.08 | 1.39 | -83.68 | -54.03 | 0.59 | -58.16 | -43.81 | 0.1 | 150.0 | -93.71 | 1.54 | -0.65 | 110.96 | 0.22 | -12.0 | 83.33 | 468.28 | 15.66 | 614.69 |
| 22Q4 (13) | 7.45 | 50.2 | 701.08 | -0.71 | -106.52 | -2266.67 | -4.77 | -228.97 | -2285.0 | 0.03 | -93.33 | 104.62 | 6.74 | -57.48 | 648.89 | 1.61 | 947.37 | 209.62 | -0.62 | 33.33 | -226.32 | 8.51 | 724.78 | 117.16 | 1.41 | 740.91 | 1181.82 | 0.04 | -96.77 | 116.67 | 1.55 | 50.49 | 127.94 | 0.25 | 66.67 | 78.57 | 404.89 | 97.55 | 152.51 |
| 22Q3 (12) | 4.96 | 181.82 | 30.87 | 10.89 | 162.02 | 108800.0 | -1.45 | -117.6 | -567.74 | 0.45 | -6.25 | -59.09 | 15.85 | 200.32 | 317.11 | -0.19 | -138.78 | -152.78 | -0.93 | -675.0 | -745.45 | -1.36 | -153.54 | -160.23 | -0.22 | -116.18 | -120.0 | 1.24 | -39.22 | 1140.0 | 1.03 | 32.05 | 51.47 | 0.15 | 36.36 | 7.14 | 204.96 | 241.21 | -50.25 |
| 22Q2 (11) | 1.76 | 179.28 | -1.12 | -17.56 | -1025.64 | -778.0 | 8.24 | 631.61 | 476.26 | 0.48 | 190.57 | 17.07 | -15.8 | -317.99 | -7081.82 | 0.49 | -18.33 | -65.73 | -0.12 | 53.85 | 14.29 | 2.54 | -15.79 | -59.86 | 1.36 | 29.52 | -55.84 | 2.04 | 28.3 | -3.32 | 0.78 | 6.85 | 18.18 | 0.11 | -8.33 | -15.38 | 60.07 | 166.02 | -2.14 |
| 22Q1 (10) | -2.22 | -338.71 | -174.07 | -1.56 | -5100.0 | 42.44 | -1.55 | -675.0 | -497.44 | -0.53 | 18.46 | -381.82 | -3.78 | -520.0 | -7.39 | 0.6 | 15.38 | -54.55 | -0.26 | -36.84 | -36.84 | 3.02 | -22.9 | -41.75 | 1.05 | 854.55 | -74.01 | 1.59 | 762.5 | -51.52 | 0.73 | 7.35 | 8.96 | 0.12 | -14.29 | -7.69 | -90.98 | -156.74 | -358.29 |
| 21Q4 (9) | 0.93 | -75.46 | -70.29 | -0.03 | -400.0 | 96.51 | -0.2 | -164.52 | 91.34 | -0.65 | -159.09 | 13.33 | 0.9 | -76.32 | -60.35 | 0.52 | 44.44 | -56.3 | -0.19 | -72.73 | -90.0 | 3.92 | 73.29 | -36.45 | 0.11 | 210.0 | -96.87 | -0.24 | -340.0 | -111.16 | 0.68 | 0.0 | -4.23 | 0.14 | 0.0 | -6.67 | 160.34 | -61.08 | 54.2 |
| 21Q3 (8) | 3.79 | 112.92 | 98.43 | 0.01 | 100.5 | 0.0 | 0.31 | 114.16 | -91.29 | 1.1 | 168.29 | 900.0 | 3.8 | 1827.27 | 97.92 | 0.36 | -74.83 | -53.25 | -0.11 | 21.43 | 15.38 | 2.26 | -64.33 | -33.86 | -0.1 | -103.25 | -102.16 | 0.1 | -95.26 | -96.83 | 0.68 | 3.03 | 7.94 | 0.14 | 7.69 | 0.0 | 411.96 | 571.17 | 745.48 |
| 21Q2 (7) | 1.78 | 319.75 | 42.4 | -2.0 | 26.2 | -36.99 | -2.19 | -661.54 | -776.0 | 0.41 | 472.73 | 612.5 | -0.22 | 93.75 | -4.76 | 1.43 | 8.33 | 110.29 | -0.14 | 26.32 | -55.56 | 6.34 | 22.21 | 50.54 | 3.08 | -23.76 | 14.07 | 2.11 | -35.67 | 14.05 | 0.66 | -1.49 | 6.45 | 0.13 | 0.0 | 0.0 | 61.38 | 409.17 | 27.67 |
| 21Q1 (6) | -0.81 | -125.88 | -157.45 | -2.71 | -215.12 | -179.38 | 0.39 | 116.88 | 119.31 | -0.11 | 85.33 | 60.71 | -3.52 | -255.07 | -900.0 | 1.32 | 10.92 | 83.33 | -0.19 | -90.0 | -72.73 | 5.19 | -15.88 | -15.79 | 4.04 | 15.1 | 277.57 | 3.28 | 52.56 | 177.97 | 0.67 | -5.63 | 6.35 | 0.13 | -13.33 | 8.33 | -19.85 | -119.09 | -127.17 |
| 20Q4 (5) | 3.13 | 63.87 | -48.86 | -0.86 | -8700.0 | -1.18 | -2.31 | -164.89 | -1383.33 | -0.75 | -781.82 | -2600.0 | 2.27 | 18.23 | -56.93 | 1.19 | 54.55 | -23.72 | -0.1 | 23.08 | -42.86 | 6.17 | 80.33 | -49.96 | 3.51 | -24.19 | 122.15 | 2.15 | -31.75 | 85.34 | 0.71 | 12.7 | 20.34 | 0.15 | 7.14 | 25.0 | 103.99 | 113.42 | -68.23 |
| 20Q3 (4) | 1.91 | 52.8 | 0.0 | 0.01 | 100.68 | 0.0 | 3.56 | 1524.0 | 0.0 | 0.11 | 237.5 | 0.0 | 1.92 | 1014.29 | 0.0 | 0.77 | 13.24 | 0.0 | -0.13 | -44.44 | 0.0 | 3.42 | -18.79 | 0.0 | 4.63 | 71.48 | 0.0 | 3.15 | 70.27 | 0.0 | 0.63 | 1.61 | 0.0 | 0.14 | 7.69 | 0.0 | 48.72 | 1.35 | 0.0 |
| 20Q2 (3) | 1.25 | -11.35 | 0.0 | -1.46 | -50.52 | 0.0 | -0.25 | 87.62 | 0.0 | -0.08 | 71.43 | 0.0 | -0.21 | -147.73 | 0.0 | 0.68 | -5.56 | 0.0 | -0.09 | 18.18 | 0.0 | 4.21 | -31.64 | 0.0 | 2.7 | 152.34 | 0.0 | 1.85 | 56.78 | 0.0 | 0.62 | -1.59 | 0.0 | 0.13 | 8.33 | 0.0 | 48.08 | -34.19 | 0.0 |
| 20Q1 (2) | 1.41 | -76.96 | 0.0 | -0.97 | -14.12 | 0.0 | -2.02 | -1222.22 | 0.0 | -0.28 | -1033.33 | 0.0 | 0.44 | -91.65 | 0.0 | 0.72 | -53.85 | 0.0 | -0.11 | -57.14 | 0.0 | 6.16 | -50.02 | 0.0 | 1.07 | -32.28 | 0.0 | 1.18 | 1.72 | 0.0 | 0.63 | 6.78 | 0.0 | 0.12 | 0.0 | 0.0 | 73.06 | -77.68 | 0.0 |
| 19Q4 (1) | 6.12 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 5.27 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 12.32 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 327.27 | 0.0 | 0.0 |
