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) | 12.89 | -33.9 | -9.37 | 0 | -4.89 | 0 | -0.08 | 0 | 3.52 | -75.97 | 5.32 | 177.08 | -0.08 | 0 | 8.34 | 199.97 | 9.89 | -30.89 | 8.52 | -31.68 | 5.97 | -1.97 | 0.1 | 0.0 | 88.35 | -15.46 |
| 2022 (9) | 19.5 | 54.64 | -4.85 | 0 | -22.75 | 0 | 0.27 | 0 | 14.65 | 14.36 | 1.92 | -25.0 | -0.01 | 0 | 2.78 | -34.55 | 14.31 | 53.21 | 12.47 | 84.19 | 6.09 | -1.93 | 0.1 | 0.0 | 104.50 | 8.4 |
| 2021 (8) | 12.61 | 29.87 | 0.2 | 0 | -0.31 | 0 | -0.1 | 0 | 12.81 | 0 | 2.56 | -83.88 | -0.05 | 0 | 4.25 | -86.21 | 9.34 | 32.11 | 6.77 | 32.23 | 6.21 | 23.46 | 0.1 | 11.11 | 96.41 | 1.67 |
| 2020 (7) | 9.71 | -2.61 | -19.26 | 0 | 9.75 | 10.17 | -0.03 | 0 | -9.55 | 0 | 15.88 | 2.32 | -0.13 | 0 | 30.79 | -3.41 | 7.07 | 5.05 | 5.12 | -4.66 | 5.03 | 18.63 | 0.09 | 0.0 | 94.82 | -7.74 |
| 2019 (6) | 9.97 | 42.43 | -16.22 | 0 | 8.85 | 411.56 | 0.17 | 240.0 | -6.25 | 0 | 15.52 | 130.95 | -0.17 | 0 | 31.88 | 143.52 | 6.73 | -12.71 | 5.37 | -22.62 | 4.24 | -0.24 | 0.09 | 800.0 | 102.78 | 64.45 |
| 2018 (5) | 7.0 | -25.37 | -8.73 | 0 | 1.73 | 0 | 0.05 | -61.54 | -1.73 | 0 | 6.72 | 83.11 | -0.01 | 0 | 13.09 | 61.42 | 7.71 | -12.88 | 6.94 | -5.32 | 4.25 | 14.56 | 0.01 | 0 | 62.50 | -26.44 |
| 2017 (4) | 9.38 | 17.99 | -3.62 | 0 | -5.63 | 0 | 0.13 | 0 | 5.76 | 55.68 | 3.67 | -15.63 | 0 | 0 | 8.11 | -23.02 | 8.85 | 40.25 | 7.33 | 37.01 | 3.71 | 6.0 | 0 | 0 | 84.96 | -5.42 |
| 2016 (3) | 7.95 | -23.78 | -4.25 | 0 | -5.42 | 0 | 0 | 0 | 3.7 | -41.36 | 4.35 | -0.46 | 0 | 0 | 10.54 | -2.46 | 6.31 | -8.15 | 5.35 | -8.23 | 3.5 | -1.96 | 0 | 0 | 89.83 | -19.04 |
| 2015 (2) | 10.43 | -7.62 | -4.12 | 0 | -5.08 | 0 | -0.14 | 0 | 6.31 | -7.34 | 4.37 | -10.63 | 0 | 0 | 10.80 | -3.81 | 6.87 | -19.74 | 5.83 | -10.72 | 3.57 | -1.38 | 0 | 0 | 110.96 | -0.25 |
| 2014 (1) | 11.29 | 27.57 | -4.48 | 0 | -6.97 | 0 | 0.09 | 0 | 6.81 | 400.74 | 4.89 | -32.37 | 0 | 0 | 11.23 | -36.92 | 8.56 | 17.42 | 6.53 | 24.14 | 3.62 | -7.42 | 0 | 0 | 111.23 | 15.25 |
| 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) | 2.07 | -41.03 | -25.54 | -0.89 | -64.81 | 50.56 | -13.47 | -259.03 | -211.81 | 0.33 | 430.0 | 237.5 | 1.18 | -60.27 | 20.41 | 0.95 | 102.13 | 131.71 | -0.01 | 0 | 0 | 5.11 | 88.21 | 105.53 | 3.05 | 3.74 | 8.93 | 2.85 | 12.2 | -2.4 | 1.45 | 2.84 | -3.97 | 0.02 | 0.0 | 0.0 | 47.92 | -45.8 | -23.3 |
| 24Q2 (19) | 3.51 | 6.69 | 33.46 | -0.54 | 47.57 | 47.06 | 8.47 | 79.45 | 1628.57 | -0.1 | 81.48 | 23.08 | 2.97 | 31.42 | 84.47 | 0.47 | -27.69 | -54.37 | 0 | 0 | 0 | 2.72 | -33.37 | -58.48 | 2.94 | 12.64 | 30.67 | 2.54 | -1.17 | 14.93 | 1.41 | 1.44 | -4.73 | 0.02 | -33.33 | 0.0 | 88.41 | 7.22 | 24.72 |
| 24Q1 (18) | 3.29 | -25.06 | 6.47 | -1.03 | 73.04 | 62.13 | 4.72 | 242.6 | 109.78 | -0.54 | -235.0 | -390.91 | 2.26 | 296.49 | 510.81 | 0.65 | -79.81 | -2.99 | 0 | 100.0 | 0 | 4.08 | -79.83 | -4.93 | 2.61 | -4.4 | 23.7 | 2.57 | 60.62 | 43.58 | 1.39 | -6.71 | -6.71 | 0.03 | 50.0 | 50.0 | 82.46 | -41.59 | -11.94 |
| 23Q4 (17) | 4.39 | 57.91 | -24.31 | -3.82 | -112.22 | -93.91 | -3.31 | 23.38 | 23.73 | 0.4 | 266.67 | -44.44 | 0.57 | -41.84 | -85.12 | 3.22 | 685.37 | 403.12 | -0.08 | 0 | 0 | 20.20 | 712.46 | 401.55 | 2.73 | -2.5 | 6.23 | 1.6 | -45.21 | -18.37 | 1.49 | -1.32 | -0.67 | 0.02 | 0.0 | 0.0 | 141.16 | 125.95 | -15.31 |
| 23Q3 (16) | 2.78 | 5.7 | -41.84 | -1.8 | -76.47 | -293.55 | -4.32 | -981.63 | 60.33 | -0.24 | -84.62 | 20.0 | 0.98 | -39.13 | -82.84 | 0.41 | -60.19 | -12.77 | 0 | 0 | 100.0 | 2.49 | -61.98 | -3.98 | 2.8 | 24.44 | -24.53 | 2.92 | 32.13 | -16.33 | 1.51 | 2.03 | -1.95 | 0.02 | 0.0 | 0.0 | 62.47 | -11.87 | -34.0 |
| 23Q2 (15) | 2.63 | -14.89 | -46.22 | -1.02 | 62.5 | 0 | 0.49 | -78.22 | 406.25 | -0.13 | -18.18 | -85.71 | 1.61 | 335.14 | -67.08 | 1.03 | 53.73 | 151.22 | 0 | 0 | 0 | 6.54 | 52.56 | 196.36 | 2.25 | 6.64 | -52.83 | 2.21 | 23.46 | -43.19 | 1.48 | -0.67 | -2.63 | 0.02 | 0.0 | 0.0 | 70.89 | -24.29 | -21.28 |
| 23Q1 (14) | 3.09 | -46.72 | -23.51 | -2.72 | -38.07 | 28.98 | 2.25 | 151.84 | 130.53 | -0.11 | -115.28 | -37.5 | 0.37 | -90.34 | 76.19 | 0.67 | 4.69 | 67.5 | 0 | 0 | 0 | 4.29 | 6.43 | 76.29 | 2.11 | -17.9 | -35.28 | 1.79 | -8.67 | -42.81 | 1.49 | -0.67 | -1.97 | 0.02 | 0.0 | 0.0 | 93.64 | -43.82 | 8.24 |
| 22Q4 (13) | 5.8 | 21.34 | 29.75 | -1.97 | -311.83 | -196.57 | -4.34 | 60.15 | -224.71 | 0.72 | 340.0 | 1540.0 | 3.83 | -32.92 | -41.17 | 0.64 | 36.17 | -32.63 | 0 | 100.0 | 100.0 | 4.03 | 55.54 | -34.88 | 2.57 | -30.73 | -6.55 | 1.96 | -43.84 | -14.41 | 1.5 | -2.6 | -0.66 | 0.02 | 0.0 | 0.0 | 166.67 | 76.08 | 42.43 |
| 22Q3 (12) | 4.78 | -2.25 | 229.66 | 0.93 | 0 | 351.35 | -10.89 | -6706.25 | -485.48 | -0.3 | -328.57 | 0 | 5.71 | 16.77 | 428.7 | 0.47 | 14.63 | 27.03 | -0.01 | 0 | 0 | 2.59 | 17.35 | 7.71 | 3.71 | -22.22 | 47.81 | 3.49 | -10.28 | 116.77 | 1.54 | 1.32 | 1.99 | 0.02 | 0.0 | 0.0 | 94.65 | 5.11 | 104.97 |
| 22Q2 (11) | 4.89 | 21.04 | 24.74 | 0 | 100.0 | 100.0 | -0.16 | 97.83 | 90.24 | -0.07 | 12.5 | -75.0 | 4.89 | 2228.57 | 47.73 | 0.41 | 2.5 | -40.58 | 0 | 0 | -100.0 | 2.21 | -9.25 | -52.41 | 4.77 | 46.32 | 112.95 | 3.89 | 24.28 | 181.88 | 1.52 | 0.0 | -5.59 | 0.02 | 0.0 | 0.0 | 90.06 | 4.1 | -30.85 |
| 22Q1 (10) | 4.04 | -9.62 | 45.85 | -3.83 | -287.75 | -345.35 | -7.37 | -311.78 | -2441.38 | -0.08 | -60.0 | -300.0 | 0.21 | -96.77 | -89.01 | 0.4 | -57.89 | -25.93 | 0 | 100.0 | 100.0 | 2.43 | -60.68 | -34.03 | 3.26 | 18.55 | 76.22 | 3.13 | 36.68 | 110.07 | 1.52 | 0.66 | -3.8 | 0.02 | 0.0 | 0.0 | 86.51 | -26.07 | -3.5 |
| 21Q4 (9) | 4.47 | 208.28 | 25.21 | 2.04 | 651.35 | 126.91 | 3.48 | 287.1 | -26.74 | -0.05 | 0 | -171.43 | 6.51 | 502.78 | 262.34 | 0.95 | 156.76 | -80.25 | -0.01 | 0 | -101.85 | 6.18 | 157.26 | -82.94 | 2.75 | 9.56 | 51.1 | 2.29 | 42.24 | 90.83 | 1.51 | 0.0 | -1.95 | 0.02 | 0.0 | 0.0 | 117.02 | 153.4 | -9.53 |
| 21Q3 (8) | 1.45 | -63.01 | 9.85 | -0.37 | 39.34 | 88.62 | -1.86 | -13.41 | 24.08 | 0 | 100.0 | 100.0 | 1.08 | -67.37 | 155.96 | 0.37 | -46.38 | -86.45 | 0 | -100.0 | 100.0 | 2.40 | -48.15 | -88.62 | 2.51 | 12.05 | 45.09 | 1.61 | 16.67 | 25.78 | 1.51 | -6.21 | 11.03 | 0.02 | 0.0 | 0.0 | 46.18 | -64.54 | -6.94 |
| 21Q2 (7) | 3.92 | 41.52 | 81.48 | -0.61 | 29.07 | 67.72 | -1.64 | -465.52 | -137.79 | -0.04 | -100.0 | -121.05 | 3.31 | 73.3 | 1125.93 | 0.69 | 27.78 | -62.3 | 0.29 | 185.29 | 462.5 | 4.64 | 25.8 | -66.86 | 2.24 | 21.08 | 18.52 | 1.38 | -7.38 | 2.22 | 1.61 | 1.9 | 34.17 | 0.02 | 0.0 | 0.0 | 130.23 | 45.28 | 54.95 |
| 21Q1 (6) | 2.77 | -22.41 | 4.53 | -0.86 | 88.65 | 86.85 | -0.29 | -106.11 | -109.32 | -0.02 | -128.57 | 85.71 | 1.91 | 147.63 | 149.1 | 0.54 | -88.77 | -91.71 | -0.34 | -162.96 | -1033.33 | 3.69 | -89.83 | -93.04 | 1.85 | 1.65 | 13.5 | 1.49 | 24.17 | 14.62 | 1.58 | 2.6 | 69.89 | 0.02 | 0.0 | 0.0 | 89.64 | -30.7 | -23.89 |
| 20Q4 (5) | 3.57 | 170.45 | -22.05 | -7.58 | -133.23 | -15.37 | 4.75 | 293.88 | 30.14 | 0.07 | 146.67 | -50.0 | -4.01 | -107.77 | -101.51 | 4.81 | 76.19 | -24.61 | 0.54 | 198.18 | 485.71 | 36.25 | 71.54 | -30.57 | 1.82 | 5.2 | -14.55 | 1.2 | -6.25 | -26.83 | 1.54 | 13.24 | 65.59 | 0.02 | 0.0 | 100.0 | 129.35 | 160.66 | -27.14 |
| 20Q3 (4) | 1.32 | -38.89 | 0.0 | -3.25 | -71.96 | 0.0 | -2.45 | -156.45 | 0.0 | -0.15 | -178.95 | 0.0 | -1.93 | -814.81 | 0.0 | 2.73 | 49.18 | 0.0 | -0.55 | -587.5 | 0.0 | 21.13 | 51.03 | 0.0 | 1.73 | -8.47 | 0.0 | 1.28 | -5.19 | 0.0 | 1.36 | 13.33 | 0.0 | 0.02 | 0.0 | 0.0 | 49.62 | -40.96 | 0.0 |
| 20Q2 (3) | 2.16 | -18.49 | 0.0 | -1.89 | 71.1 | 0.0 | 4.34 | 39.55 | 0.0 | 0.19 | 235.71 | 0.0 | 0.27 | 106.94 | 0.0 | 1.83 | -71.89 | 0.0 | -0.08 | -166.67 | 0.0 | 13.99 | -73.59 | 0.0 | 1.89 | 15.95 | 0.0 | 1.35 | 3.85 | 0.0 | 1.2 | 29.03 | 0.0 | 0.02 | 0.0 | 0.0 | 84.05 | -28.64 | 0.0 |
| 20Q1 (2) | 2.65 | -42.14 | 0.0 | -6.54 | 0.46 | 0.0 | 3.11 | -14.79 | 0.0 | -0.14 | -200.0 | 0.0 | -3.89 | -95.48 | 0.0 | 6.51 | 2.04 | 0.0 | -0.03 | 78.57 | 0.0 | 52.97 | 1.46 | 0.0 | 1.63 | -23.47 | 0.0 | 1.3 | -20.73 | 0.0 | 0.93 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 117.78 | -33.65 | 0.0 |
| 19Q4 (1) | 4.58 | 0.0 | 0.0 | -6.57 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -1.99 | 0.0 | 0.0 | 6.38 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 52.21 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 177.52 | 0.0 | 0.0 |
