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) | 13.36 | 56.62 | -7.83 | 0 | -3.69 | 0 | -0.29 | 0 | 5.53 | 15.69 | 6.36 | 75.21 | -0.33 | 0 | 8.09 | 98.19 | 0.83 | -78.22 | 0.86 | -77.01 | 6.03 | -5.63 | 0.49 | 44.12 | 181.03 | 122.2 |
| 2022 (9) | 8.53 | 12.68 | -3.75 | 0 | -6.84 | 0 | 0.32 | 0 | 4.78 | -1.24 | 3.63 | 55.79 | -0.01 | 0 | 4.08 | 61.21 | 3.81 | -31.1 | 3.74 | -20.93 | 6.39 | -4.63 | 0.34 | 9.68 | 81.47 | 26.35 |
| 2021 (8) | 7.57 | -46.16 | -2.73 | 0 | -3.52 | 0 | -0.29 | 0 | 4.84 | -66.3 | 2.33 | 9.91 | -0.01 | 0 | 2.53 | -7.2 | 5.53 | 169.76 | 4.73 | 122.07 | 6.7 | -1.33 | 0.31 | 6.9 | 64.48 | -57.76 |
| 2020 (7) | 14.06 | 8.99 | 0.3 | 0 | -10.51 | 0 | -0.69 | 0 | 14.36 | 55.08 | 2.12 | -51.82 | -0.03 | 0 | 2.73 | -42.12 | 2.05 | -49.26 | 2.13 | -41.16 | 6.79 | 0.0 | 0.29 | 45.0 | 152.66 | 25.56 |
| 2019 (6) | 12.9 | 72.46 | -3.64 | 0 | -7.63 | 0 | 0.3 | 57.89 | 9.26 | 0 | 4.4 | -27.99 | 0.04 | 0 | 4.71 | -25.76 | 4.04 | -20.32 | 3.62 | -9.95 | 6.79 | 8.64 | 0.2 | 33.33 | 121.58 | 69.37 |
| 2018 (5) | 7.48 | -20.43 | -7.69 | 0 | -0.93 | 0 | 0.19 | -34.48 | -0.21 | 0 | 6.11 | -18.97 | -0.03 | 0 | 6.35 | -22.77 | 5.07 | 40.06 | 4.02 | 9.84 | 6.25 | 5.22 | 0.15 | 36.36 | 71.79 | -25.85 |
| 2017 (4) | 9.4 | -4.47 | -7.72 | 0 | -1.88 | 0 | 0.29 | 0 | 1.68 | -59.32 | 7.54 | -2.58 | -0.07 | 0 | 8.22 | 0.41 | 3.62 | -22.48 | 3.66 | -21.96 | 5.94 | 4.58 | 0.11 | 0.0 | 96.81 | 3.1 |
| 2016 (3) | 9.84 | -25.0 | -5.71 | 0 | -2.6 | 0 | -0.02 | 0 | 4.13 | 49.64 | 7.74 | -27.19 | 0.08 | 0 | 8.19 | -26.52 | 4.67 | -30.61 | 4.69 | -16.99 | 5.68 | 13.6 | 0.11 | 450.0 | 93.89 | -23.64 |
| 2015 (2) | 13.12 | 175.63 | -10.36 | 0 | -1.24 | 0 | 0.33 | 725.0 | 2.76 | 0 | 10.63 | 1.72 | -0.44 | 0 | 11.15 | 5.59 | 6.73 | -0.59 | 5.65 | -2.25 | 5.0 | 14.42 | 0.02 | 0.0 | 122.96 | 162.71 |
| 2014 (1) | 4.76 | -4.42 | -12.33 | 0 | 4.96 | 135.07 | 0.04 | 0 | -7.57 | 0 | 10.45 | 26.36 | 0.04 | 0 | 10.56 | 11.92 | 6.77 | 7.97 | 5.78 | -1.7 | 4.37 | 4.8 | 0.02 | 0.0 | 46.80 | -5.36 |
| 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) | 4.84 | 93.6 | 26.37 | -1.5 | 38.52 | -316.67 | -1.89 | -759.09 | 32.74 | -0.05 | 89.36 | 66.67 | 3.34 | 5466.67 | -3.75 | 1.41 | -6.0 | -21.23 | 0.01 | 150.0 | 200.0 | 6.93 | 1.66 | -19.91 | 0.35 | -68.75 | 191.67 | 0.46 | -62.6 | 2.22 | 1.53 | 0.66 | 1.32 | 0.12 | 0.0 | 0.0 | 229.38 | 163.33 | 24.57 |
| 24Q2 (19) | 2.5 | 35.14 | -4.21 | -2.44 | -125.93 | 20.78 | -0.22 | -161.11 | -137.29 | -0.47 | -683.33 | -1466.67 | 0.06 | -92.21 | 112.77 | 1.5 | 13.64 | -2.6 | -0.02 | 0 | 0 | 6.81 | -1.95 | -15.69 | 1.12 | 2900.0 | 11300.0 | 1.23 | 310.0 | 1130.0 | 1.52 | 0.0 | 1.33 | 0.12 | -7.69 | -7.69 | 87.11 | -8.18 | -42.26 |
| 24Q1 (18) | 1.85 | -66.79 | 38.06 | -1.08 | 56.45 | 43.46 | 0.36 | 127.48 | 325.0 | -0.06 | 81.25 | -128.57 | 0.77 | -75.08 | 235.09 | 1.32 | -16.46 | -8.97 | 0 | 100.0 | -100.0 | 6.95 | -14.56 | -6.95 | -0.04 | -121.05 | -107.41 | 0.3 | 528.57 | -18.92 | 1.52 | -0.65 | 1.33 | 0.13 | 18.18 | -7.14 | 94.87 | -73.26 | 42.31 |
| 23Q4 (17) | 5.57 | 45.43 | 35.85 | -2.48 | -588.89 | -172.53 | -1.31 | 53.38 | 70.23 | -0.32 | -113.33 | -203.23 | 3.09 | -10.95 | -3.13 | 1.58 | -11.73 | 216.0 | -0.01 | 0.0 | 0.0 | 8.13 | -5.96 | 213.24 | 0.19 | 58.33 | -67.8 | -0.07 | -115.56 | -113.21 | 1.53 | 1.32 | -3.16 | 0.11 | -8.33 | 37.5 | 354.78 | 92.67 | 89.5 |
| 23Q3 (16) | 3.83 | 46.74 | 115.17 | -0.36 | 88.31 | -187.8 | -2.81 | -576.27 | -12.85 | -0.15 | -400.0 | 75.41 | 3.47 | 838.3 | 58.45 | 1.79 | 16.23 | 92.47 | -0.01 | 0 | 66.67 | 8.65 | 7.02 | 107.35 | 0.12 | 1300.0 | -85.71 | 0.45 | 350.0 | -46.43 | 1.51 | 0.67 | -3.82 | 0.12 | -7.69 | 50.0 | 184.13 | 22.05 | 157.58 |
| 23Q2 (15) | 2.61 | 94.78 | 76.35 | -3.08 | -61.26 | -62.96 | 0.59 | 468.75 | -65.9 | -0.03 | -114.29 | -160.0 | -0.47 | 17.54 | -14.63 | 1.54 | 6.21 | 17.56 | 0 | -100.0 | -100.0 | 8.08 | 8.21 | 43.34 | -0.01 | -101.85 | -100.95 | 0.1 | -72.97 | -91.45 | 1.5 | 0.0 | -6.83 | 0.13 | -7.14 | 62.5 | 150.87 | 126.3 | 191.54 |
| 23Q1 (14) | 1.34 | -67.32 | 14.53 | -1.91 | -109.89 | -40.44 | -0.16 | 96.36 | 90.53 | 0.21 | -32.26 | -62.5 | -0.57 | -117.87 | -200.0 | 1.45 | 190.0 | 62.92 | 0.01 | 200.0 | 0 | 7.47 | 187.61 | 102.35 | 0.54 | -8.47 | -59.4 | 0.37 | -30.19 | -69.17 | 1.5 | -5.06 | -7.98 | 0.14 | 75.0 | 40.0 | 66.67 | -64.39 | 66.95 |
| 22Q4 (13) | 4.1 | 130.34 | 73.0 | -0.91 | -321.95 | -193.55 | -4.4 | -76.71 | -537.68 | 0.31 | 150.82 | 206.9 | 3.19 | 45.66 | 54.85 | 0.5 | -46.24 | -5.66 | -0.01 | 66.67 | 50.0 | 2.60 | -37.75 | 16.38 | 0.59 | -29.76 | -14.49 | 0.53 | -36.9 | -32.05 | 1.58 | 0.64 | -5.39 | 0.08 | 0.0 | 0.0 | 187.21 | 161.89 | 99.85 |
| 22Q3 (12) | 1.78 | 20.27 | 87.37 | 0.41 | 121.69 | 1266.67 | -2.49 | -243.93 | -74.13 | -0.61 | -1320.0 | -134.62 | 2.19 | 634.15 | 123.47 | 0.93 | -29.01 | 10.71 | -0.03 | -250.0 | 0 | 4.17 | -26.02 | 8.98 | 0.84 | -20.0 | -31.15 | 0.84 | -28.21 | -21.5 | 1.57 | -2.48 | -5.99 | 0.08 | 0.0 | 0.0 | 71.49 | 38.14 | 112.2 |
| 22Q2 (11) | 1.48 | 26.5 | -38.33 | -1.89 | -38.97 | -177.94 | 1.73 | 202.37 | 168.92 | 0.05 | -91.07 | 129.41 | -0.41 | -115.79 | -123.84 | 1.31 | 47.19 | 142.59 | 0.02 | 0 | 0.0 | 5.64 | 52.76 | 145.2 | 1.05 | -21.05 | -42.93 | 1.17 | -2.5 | -30.77 | 1.61 | -1.23 | -4.17 | 0.08 | -20.0 | 14.29 | 51.75 | 29.59 | -25.83 |
| 22Q1 (10) | 1.17 | -50.63 | -36.76 | -1.36 | -338.71 | 23.16 | -1.69 | -144.93 | -252.25 | 0.56 | 293.1 | 33.33 | -0.19 | -109.22 | -337.5 | 0.89 | 67.92 | 106.98 | 0 | 100.0 | 100.0 | 3.69 | 65.42 | 95.74 | 1.33 | 92.75 | -24.86 | 1.2 | 53.85 | 0.84 | 1.63 | -2.4 | -2.98 | 0.1 | 25.0 | 11.11 | 39.93 | -57.37 | -36.11 |
| 21Q4 (9) | 2.37 | 149.47 | -52.51 | -0.31 | -1133.33 | 24.39 | -0.69 | 51.75 | 82.62 | -0.29 | -11.54 | -31.82 | 2.06 | 110.2 | -55.02 | 0.53 | -36.9 | -27.4 | -0.02 | 0 | 75.0 | 2.23 | -41.71 | -35.43 | 0.69 | -43.44 | -45.67 | 0.78 | -27.1 | -8.24 | 1.67 | 0.0 | -2.34 | 0.08 | 0.0 | -42.86 | 93.68 | 178.07 | -49.31 |
| 21Q3 (8) | 0.95 | -60.42 | -75.77 | 0.03 | 104.41 | -95.77 | -1.43 | 43.03 | 67.2 | -0.26 | -52.94 | 16.13 | 0.98 | -43.02 | -78.83 | 0.84 | 55.56 | 154.55 | 0 | -100.0 | -100.0 | 3.83 | 66.47 | 116.04 | 1.22 | -33.7 | 12300.0 | 1.07 | -36.69 | 311.54 | 1.67 | -0.6 | -1.76 | 0.08 | 14.29 | 60.0 | 33.69 | -51.71 | -82.73 |
| 21Q2 (7) | 2.4 | 29.73 | 674.19 | -0.68 | 61.58 | -409.09 | -2.51 | -326.13 | -697.62 | -0.17 | -140.48 | 19.05 | 1.72 | 2050.0 | 224.53 | 0.54 | 25.58 | -22.86 | 0.02 | 300.0 | 100.0 | 2.30 | 21.95 | -49.98 | 1.84 | 3.95 | 2144.44 | 1.69 | 42.02 | 344.74 | 1.68 | 0.0 | -0.59 | 0.07 | -22.22 | 75.0 | 69.77 | 11.63 | 374.87 |
| 21Q1 (6) | 1.85 | -62.93 | -61.78 | -1.77 | -331.71 | -669.57 | 1.11 | 127.96 | 142.86 | 0.42 | 290.91 | 600.0 | 0.08 | -98.25 | -98.26 | 0.43 | -41.1 | 19.44 | -0.01 | 87.5 | -150.0 | 1.89 | -45.43 | 18.87 | 1.77 | 39.37 | 103.45 | 1.19 | 40.0 | 88.89 | 1.68 | -1.75 | -1.18 | 0.09 | -35.71 | 50.0 | 62.50 | -66.18 | -69.14 |
| 20Q4 (5) | 4.99 | 27.3 | -3.67 | -0.41 | -157.75 | 43.06 | -3.97 | 8.94 | -26.43 | -0.22 | 29.03 | -320.0 | 4.58 | -1.08 | 2.69 | 0.73 | 121.21 | -17.05 | -0.08 | -900.0 | -300.0 | 3.45 | 95.04 | -12.22 | 1.27 | 12800.0 | 89.55 | 0.85 | 226.92 | 77.08 | 1.71 | 0.59 | -0.58 | 0.14 | 180.0 | 133.33 | 184.81 | -5.24 | -19.37 |
| 20Q3 (4) | 3.92 | 1164.52 | 0.0 | 0.71 | 222.73 | 0.0 | -4.36 | -1138.1 | 0.0 | -0.31 | -47.62 | 0.0 | 4.63 | 773.58 | 0.0 | 0.33 | -52.86 | 0.0 | 0.01 | 0.0 | 0.0 | 1.77 | -61.46 | 0.0 | -0.01 | 88.89 | 0.0 | 0.26 | -31.58 | 0.0 | 1.7 | 0.59 | 0.0 | 0.05 | 25.0 | 0.0 | 195.02 | 1227.43 | 0.0 |
| 20Q2 (3) | 0.31 | -93.6 | 0.0 | 0.22 | 195.65 | 0.0 | 0.42 | 116.22 | 0.0 | -0.21 | -450.0 | 0.0 | 0.53 | -88.5 | 0.0 | 0.7 | 94.44 | 0.0 | 0.01 | -50.0 | 0.0 | 4.60 | 189.82 | 0.0 | -0.09 | -110.34 | 0.0 | 0.38 | -39.68 | 0.0 | 1.69 | -0.59 | 0.0 | 0.04 | -33.33 | 0.0 | 14.69 | -92.75 | 0.0 |
| 20Q1 (2) | 4.84 | -6.56 | 0.0 | -0.23 | 68.06 | 0.0 | -2.59 | 17.52 | 0.0 | 0.06 | -40.0 | 0.0 | 4.61 | 3.36 | 0.0 | 0.36 | -59.09 | 0.0 | 0.02 | -50.0 | 0.0 | 1.59 | -59.7 | 0.0 | 0.87 | 29.85 | 0.0 | 0.63 | 31.25 | 0.0 | 1.7 | -1.16 | 0.0 | 0.06 | 0.0 | 0.0 | 202.51 | -11.65 | 0.0 |
| 19Q4 (1) | 5.18 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | -3.14 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 4.46 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 3.94 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 229.20 | 0.0 | 0.0 |
