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) | 25.19 | -15.75 | -6.55 | 0 | -17.09 | 0 | 0.09 | 0 | 18.64 | -29.92 | 5.87 | 20.53 | 0 | 0 | 5.52 | 17.77 | 24.97 | -2.16 | 14.53 | -0.27 | 4.34 | -0.23 | 0.26 | 85.71 | 131.68 | -16.06 |
| 2022 (9) | 29.9 | 17.62 | -3.3 | 0 | -16.29 | 0 | -0.15 | 0 | 26.6 | 27.88 | 4.87 | 77.09 | 0.02 | -50.0 | 4.69 | 66.98 | 25.52 | 10.38 | 14.57 | 12.08 | 4.35 | 4.57 | 0.14 | 27.27 | 156.87 | 6.58 |
| 2021 (8) | 25.42 | -6.51 | -4.62 | 0 | -13.69 | 0 | 0 | 0 | 20.8 | 39.41 | 2.75 | -77.35 | 0.04 | 0 | 2.81 | -78.8 | 23.12 | 0.3 | 13.0 | 2.2 | 4.16 | 2.97 | 0.11 | 0.0 | 147.19 | -8.68 |
| 2020 (7) | 27.19 | 25.24 | -12.27 | 0 | -7.23 | 0 | 0.05 | 0 | 14.92 | 0.74 | 12.14 | 92.7 | -0.07 | 0 | 13.24 | 94.19 | 23.05 | -1.28 | 12.72 | -2.83 | 4.04 | 30.74 | 0.11 | 10.0 | 161.17 | 20.86 |
| 2019 (6) | 21.71 | -10.18 | -6.9 | 0 | -13.69 | 0 | -0.14 | 0 | 14.81 | 14.9 | 6.3 | -43.55 | 0.19 | 0 | 6.82 | -43.89 | 23.35 | -0.64 | 13.09 | 1.08 | 3.09 | 21.65 | 0.1 | 42.86 | 133.35 | -14.15 |
| 2018 (5) | 24.17 | -3.17 | -11.28 | 0 | -11.46 | 0 | -0.29 | 0 | 12.89 | -18.83 | 11.16 | 44.56 | -0.07 | 0 | 12.15 | 47.79 | 23.5 | 4.26 | 12.95 | -4.22 | 2.54 | 16.51 | 0.07 | 0.0 | 155.33 | -1.86 |
| 2017 (4) | 24.96 | -10.95 | -9.08 | 0 | -15.62 | 0 | -0.54 | 0 | 15.88 | -20.36 | 7.72 | 4.89 | -0.03 | 0 | 8.22 | 2.62 | 22.54 | 0.9 | 13.52 | 4.24 | 2.18 | 6.34 | 0.07 | 75.0 | 158.28 | -14.96 |
| 2016 (3) | 28.03 | 114.46 | -8.09 | 0 | -15.27 | 0 | 1.16 | 0 | 19.94 | 0 | 7.36 | -72.07 | -0.03 | 0 | 8.01 | -77.96 | 22.34 | 23.29 | 12.97 | 23.29 | 2.05 | 36.67 | 0.04 | 300.0 | 186.12 | 71.31 |
| 2015 (2) | 13.07 | -32.0 | -26.47 | 0 | 13.99 | 0 | -0.11 | 0 | -13.4 | 0 | 26.35 | 304.14 | 0 | 0 | 36.35 | 250.33 | 18.12 | 13.25 | 10.52 | 11.68 | 1.5 | 16.28 | 0.01 | 0 | 108.65 | -39.46 |
| 2014 (1) | 19.22 | 21.95 | -7.19 | 0 | -8.98 | 0 | -0.01 | 0 | 12.03 | 74.6 | 6.52 | -23.47 | -0.03 | 0 | 10.38 | -31.32 | 16.0 | 20.3 | 9.42 | 12.68 | 1.29 | 4.88 | 0 | 0 | 179.46 | 9.2 |
| 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) | 4.61 | 401.09 | 310.5 | -1.28 | 56.76 | -172.73 | -10.3 | -55.59 | 0.29 | -0.15 | -168.18 | -162.5 | 3.33 | 263.24 | 874.42 | 1.85 | 31.21 | 83.17 | 0 | 0 | 0 | 6.38 | 24.82 | 61.18 | 7.47 | 35.33 | 17.82 | 4.16 | 26.83 | 13.35 | 1.22 | 6.09 | 12.96 | 0.1 | 11.11 | 25.0 | 84.12 | 313.31 | 285.53 |
| 24Q2 (19) | 0.92 | -18.58 | -90.88 | -2.96 | -205.15 | 26.73 | -6.62 | -7255.56 | -1.38 | 0.22 | 229.41 | 2300.0 | -2.04 | -1375.0 | -133.72 | 1.41 | -4.08 | 36.89 | 0 | 100.0 | 0 | 5.11 | -18.34 | 32.28 | 5.52 | 26.61 | -1.78 | 3.28 | 27.13 | -2.96 | 1.15 | 2.68 | 6.48 | 0.09 | 0.0 | 80.0 | 20.35 | -31.73 | -90.9 |
| 24Q1 (18) | 1.13 | -93.14 | 36.14 | -0.97 | 69.3 | 11.82 | -0.09 | 40.0 | -12.5 | -0.17 | -342.86 | 15.0 | 0.16 | -98.8 | 159.26 | 1.47 | -35.24 | -5.77 | -0.01 | 0 | 0 | 6.26 | -11.74 | -10.91 | 4.36 | -46.96 | -8.79 | 2.58 | -44.87 | -7.86 | 1.12 | 2.75 | 2.75 | 0.09 | 0.0 | 125.0 | 29.82 | -89.39 | 41.17 |
| 23Q4 (17) | 16.47 | 852.05 | -3.0 | -3.16 | -279.55 | -25.9 | -0.15 | 98.55 | 0.0 | 0.07 | -70.83 | -88.52 | 13.31 | 3195.35 | -8.02 | 2.27 | 124.75 | 26.11 | 0 | 0 | 0 | 7.09 | 79.17 | 23.12 | 8.22 | 29.65 | -0.12 | 4.68 | 27.52 | -0.85 | 1.09 | 0.93 | -0.91 | 0.09 | 12.5 | 125.0 | 281.06 | 719.87 | -3.0 |
| 23Q3 (16) | -2.19 | -121.7 | -1584.62 | 1.76 | 143.56 | -80.18 | -10.33 | -58.19 | -12.9 | 0.24 | 2500.0 | 136.36 | -0.43 | -107.11 | -104.91 | 1.01 | -1.94 | -28.37 | 0 | 0 | -100.0 | 3.96 | 2.44 | -30.03 | 6.34 | 12.81 | -0.78 | 3.67 | 8.58 | 0.55 | 1.08 | 0.0 | -1.82 | 0.08 | 60.0 | 100.0 | -45.34 | -120.27 | -1570.66 |
| 23Q2 (15) | 10.09 | 1115.66 | -16.61 | -4.04 | -267.27 | 51.44 | -6.53 | -8062.5 | -10.12 | -0.01 | 95.0 | -108.33 | 6.05 | 2340.74 | 60.05 | 1.03 | -33.97 | 39.19 | 0 | 0 | 0 | 3.86 | -45.0 | 42.17 | 5.62 | 17.57 | -15.87 | 3.38 | 20.71 | -12.21 | 1.08 | -0.92 | -0.92 | 0.05 | 25.0 | 66.67 | 223.73 | 959.32 | -8.11 |
| 23Q1 (14) | 0.83 | -95.11 | -13.54 | -1.1 | 56.18 | 18.52 | -0.08 | 46.67 | 92.45 | -0.2 | -132.79 | 9.09 | -0.27 | -101.87 | 30.77 | 1.56 | -13.33 | 71.43 | 0 | 0 | 0 | 7.03 | 21.96 | 58.53 | 4.78 | -41.92 | 13.27 | 2.8 | -40.68 | 18.64 | 1.09 | -0.91 | 1.87 | 0.04 | 0.0 | 33.33 | 21.12 | -92.71 | -23.88 |
| 22Q4 (13) | 16.98 | 13161.54 | 23.85 | -2.51 | -128.27 | -348.21 | -0.15 | 98.36 | 88.1 | 0.61 | 192.42 | 1425.0 | 14.47 | 65.37 | 10.04 | 1.8 | 27.66 | 221.43 | 0 | -100.0 | -100.0 | 5.76 | 1.83 | 200.34 | 8.23 | 28.79 | 7.16 | 4.72 | 29.32 | 7.27 | 1.1 | 0.0 | 4.76 | 0.04 | 0.0 | 33.33 | 289.76 | 10776.58 | 15.82 |
| 22Q3 (12) | -0.13 | -101.07 | -103.34 | 8.88 | 206.73 | 0.0 | -9.15 | -54.3 | 5.38 | -0.66 | -650.0 | -1200.0 | 8.75 | 131.48 | -31.48 | 1.41 | 90.54 | 29.36 | 0.02 | 0 | 100.0 | 5.66 | 108.13 | 24.79 | 6.39 | -4.34 | 10.55 | 3.65 | -5.19 | 20.86 | 1.1 | 0.92 | 5.77 | 0.04 | 33.33 | 33.33 | -2.71 | -101.11 | -102.85 |
| 22Q2 (11) | 12.1 | 1160.42 | 77.16 | -8.32 | -516.3 | 12.97 | -5.93 | -459.43 | -3.31 | 0.12 | 154.55 | 271.43 | 3.78 | 1069.23 | 238.46 | 0.74 | -18.68 | 19.35 | 0 | 0 | -100.0 | 2.72 | -38.67 | 9.8 | 6.68 | 58.29 | 21.01 | 3.85 | 63.14 | 18.1 | 1.09 | 1.87 | 4.81 | 0.03 | 0.0 | 0.0 | 243.46 | 777.47 | 54.35 |
| 22Q1 (10) | 0.96 | -93.0 | -3.03 | -1.35 | -141.07 | 60.18 | -1.06 | 15.87 | -135.45 | -0.22 | -650.0 | -450.0 | -0.39 | -102.97 | 83.75 | 0.91 | 62.5 | 85.71 | 0 | -100.0 | 100.0 | 4.43 | 131.05 | 78.39 | 4.22 | -45.05 | 1.93 | 2.36 | -46.36 | 1.29 | 1.07 | 1.9 | 2.88 | 0.03 | 0.0 | 0.0 | 27.75 | -88.91 | -4.71 |
| 21Q4 (9) | 13.71 | 252.44 | -3.38 | -0.56 | -106.31 | -27.27 | -1.26 | 86.97 | 3.82 | 0.04 | -33.33 | 140.0 | 13.15 | 2.98 | -4.36 | 0.56 | -48.62 | 16.67 | 0.01 | 0.0 | 0 | 1.92 | -57.69 | 9.63 | 7.68 | 32.87 | 0.52 | 4.4 | 45.7 | 4.51 | 1.05 | 0.96 | 1.94 | 0.03 | 0.0 | 0.0 | 250.18 | 163.05 | -7.09 |
| 21Q3 (8) | 3.89 | -43.05 | 8.96 | 8.88 | 192.89 | 1025.0 | -9.67 | -68.47 | -4735.0 | 0.06 | 185.71 | -78.57 | 12.77 | 567.77 | 389.27 | 1.09 | 75.81 | 23.86 | 0.01 | -92.31 | 114.29 | 4.53 | 83.12 | 11.7 | 5.78 | 4.71 | 2.85 | 3.02 | -7.36 | -0.66 | 1.04 | 0.0 | 1.96 | 0.03 | 0.0 | 0.0 | 95.11 | -39.7 | 8.96 |
| 21Q2 (7) | 6.83 | 589.9 | -13.98 | -9.56 | -182.01 | -20.55 | -5.74 | -291.97 | 18.93 | -0.07 | -75.0 | -177.78 | -2.73 | -13.75 | -27400.0 | 0.62 | 26.53 | -92.17 | 0.13 | 230.0 | 0 | 2.48 | -0.35 | -92.97 | 5.52 | 33.33 | 8.24 | 3.26 | 39.91 | 14.39 | 1.04 | 0.0 | 2.97 | 0.03 | 0.0 | 50.0 | 157.74 | 441.72 | -22.92 |
| 21Q1 (6) | 0.99 | -93.02 | -34.0 | -3.39 | -670.45 | -15.31 | 2.99 | 328.24 | 119.85 | -0.04 | 60.0 | 80.95 | -2.4 | -117.45 | -66.67 | 0.49 | 2.08 | -82.81 | -0.1 | 0 | 0 | 2.48 | 42.0 | -82.48 | 4.14 | -45.81 | -11.54 | 2.33 | -44.66 | -11.41 | 1.04 | 0.97 | 5.05 | 0.03 | 0.0 | 0.0 | 29.12 | -89.19 | -29.15 |
| 20Q4 (5) | 14.19 | 297.48 | 17.66 | -0.44 | 54.17 | 21.43 | -1.31 | -555.0 | 29.19 | -0.1 | -135.71 | -600.0 | 13.75 | 426.82 | 19.57 | 0.48 | -45.45 | -15.79 | 0 | 100.0 | -100.0 | 1.75 | -56.89 | -16.71 | 7.64 | 35.94 | 1.73 | 4.21 | 38.49 | -1.64 | 1.03 | 0.98 | 32.05 | 0.03 | 0.0 | 0.0 | 269.26 | 208.48 | 13.64 |
| 20Q3 (4) | 3.57 | -55.04 | 0.0 | -0.96 | 87.89 | 0.0 | -0.2 | 97.18 | 0.0 | 0.28 | 211.11 | 0.0 | 2.61 | 26000.0 | 0.0 | 0.88 | -88.89 | 0.0 | -0.07 | 0 | 0.0 | 4.06 | -88.48 | 0.0 | 5.62 | 10.2 | 0.0 | 3.04 | 6.67 | 0.0 | 1.02 | 0.99 | 0.0 | 0.03 | 50.0 | 0.0 | 87.29 | -57.35 | 0.0 |
| 20Q2 (3) | 7.94 | 429.33 | 0.0 | -7.93 | -169.73 | 0.0 | -7.08 | -620.59 | 0.0 | 0.09 | 142.86 | 0.0 | 0.01 | 100.69 | 0.0 | 7.92 | 177.89 | 0.0 | 0 | 0 | 0.0 | 35.23 | 148.35 | 0.0 | 5.1 | 8.97 | 0.0 | 2.85 | 8.37 | 0.0 | 1.01 | 2.02 | 0.0 | 0.02 | -33.33 | 0.0 | 204.64 | 397.96 | 0.0 |
| 20Q1 (2) | 1.5 | -87.56 | 0.0 | -2.94 | -425.0 | 0.0 | 1.36 | 173.51 | 0.0 | -0.21 | -1150.0 | 0.0 | -1.44 | -112.52 | 0.0 | 2.85 | 400.0 | 0.0 | 0 | -100.0 | 0.0 | 14.19 | 575.21 | 0.0 | 4.68 | -37.68 | 0.0 | 2.63 | -38.55 | 0.0 | 0.99 | 26.92 | 0.0 | 0.03 | 0.0 | 0.0 | 41.10 | -82.66 | 0.0 |
| 19Q4 (1) | 12.06 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | -1.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 11.5 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 2.10 | 0.0 | 0.0 | 7.51 | 0.0 | 0.0 | 4.28 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 236.94 | 0.0 | 0.0 |
