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) | 60.59 | 8.6 | -20.49 | 0 | -24.17 | 0 | -0.67 | 0 | 40.1 | 42.3 | 4.05 | 23.85 | 0.07 | 0.0 | 2.70 | 24.16 | 27.58 | 0 | 39.19 | 46.78 | 12.56 | 7.63 | 0.04 | -20.0 | 116.99 | -19.43 |
| 2022 (9) | 55.79 | 79.27 | -27.61 | 0 | -27.65 | 0 | 22.09 | 0 | 28.18 | 58.94 | 3.27 | -37.12 | 0.07 | 0 | 2.17 | -42.94 | -4.89 | 0 | 26.7 | -12.03 | 11.67 | 0.69 | 0.05 | -28.57 | 145.21 | 96.03 |
| 2021 (8) | 31.12 | 135.05 | -13.39 | 0 | -22.8 | 0 | -3.49 | 0 | 17.73 | -33.57 | 5.2 | -44.92 | -0.11 | 0 | 3.81 | -58.99 | 5.07 | -59.38 | 30.35 | 23.73 | 11.59 | 7.91 | 0.07 | 0.0 | 74.08 | 97.73 |
| 2020 (7) | 13.24 | -64.39 | 13.45 | 0 | -21.32 | 0 | -3.9 | 0 | 26.69 | 103.12 | 9.44 | -17.63 | 0.31 | 0 | 9.28 | 4.41 | 12.48 | -23.25 | 24.53 | 18.85 | 10.74 | 6.87 | 0.07 | 0.0 | 37.46 | -69.0 |
| 2019 (6) | 37.18 | 107.94 | -24.04 | 0 | -22.1 | 0 | -3.54 | 0 | 13.14 | -59.47 | 11.46 | 46.17 | -0.08 | 0 | 8.89 | 38.51 | 16.26 | 26.34 | 20.64 | -9.51 | 10.05 | 23.62 | 0.07 | -91.57 | 120.87 | 114.77 |
| 2018 (5) | 17.88 | -32.91 | 14.54 | 143.14 | -20.9 | 0 | 2.26 | 0 | 32.42 | -0.64 | 7.84 | 74.61 | 0.02 | 0 | 6.42 | 66.66 | 12.87 | 4.8 | 22.81 | 40.89 | 8.13 | 10.91 | 0.83 | -2.35 | 56.28 | -48.54 |
| 2017 (4) | 26.65 | 69.85 | 5.98 | 0 | -20.76 | 0 | -0.72 | 0 | 32.63 | 503.14 | 4.49 | -40.37 | 0 | 0 | 3.85 | -37.4 | 12.28 | 106.04 | 16.19 | 0 | 7.33 | 3.24 | 0.85 | 1.19 | 109.36 | -49.75 |
| 2016 (3) | 15.69 | -92.19 | -10.28 | 0 | -19.27 | 0 | -1.69 | 0 | 5.41 | -91.79 | 7.53 | -22.29 | 0 | 0 | 6.15 | 11.01 | 5.96 | -74.58 | -0.73 | 0 | 7.1 | 5.97 | 0.84 | -3.45 | 217.61 | -64.96 |
| 2015 (2) | 200.82 | 0 | -134.91 | 0 | -47.36 | 0 | 148.49 | 3006.49 | 65.91 | 0 | 9.69 | 34.77 | -3.65 | 0 | 5.54 | 34.95 | 23.45 | 41.27 | 24.77 | -16.85 | 6.7 | 14.92 | 0.87 | -6.45 | 620.96 | 0 |
| 2014 (1) | -6.04 | 0 | -5.24 | 0 | 5.48 | 0 | 4.78 | 0 | -11.28 | 0 | 7.19 | -41.4 | 0 | 0 | 4.11 | -46.39 | 16.6 | 110.66 | 29.79 | 17.38 | 5.83 | 101.03 | 0.93 | 8.14 | -16.53 | 0 |
| 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) | 10.33 | 237.58 | -45.4 | -3.8 | -207.04 | -12.76 | -25.54 | -2479.8 | -3.15 | 0.02 | -97.73 | 100.56 | 6.53 | -1.21 | -58.01 | 1.25 | 14.68 | 14.68 | -0.36 | 0 | -1700.0 | 4.23 | 13.28 | 13.24 | 1.7 | -29.75 | -12.82 | 7.38 | 63.64 | 21.98 | 3.5 | -0.85 | 11.46 | 0.01 | 0.0 | 0.0 | 94.86 | 149.54 | -53.87 |
| 24Q2 (19) | 3.06 | -81.68 | -88.93 | 3.55 | 134.07 | 172.3 | -0.99 | -1337.5 | -252.31 | 0.88 | 171.54 | 35.38 | 6.61 | 5.25 | -70.91 | 1.09 | -36.63 | 11.22 | 0 | 0 | -100.0 | 3.73 | -28.42 | 129.8 | 2.42 | 96.75 | -90.02 | 4.51 | 38.77 | -82.63 | 3.53 | 0.57 | 12.42 | 0.01 | 0.0 | 0.0 | 38.01 | -84.59 | -59.95 |
| 24Q1 (18) | 16.7 | 802.7 | 37.0 | -10.42 | -129.52 | -36.03 | 0.08 | 60.0 | 180.0 | -1.23 | -115.79 | 10.22 | 6.28 | 333.46 | 38.63 | 1.72 | 62.26 | 86.96 | 0 | -100.0 | 100.0 | 5.22 | 29.54 | 94.67 | 1.23 | -33.51 | 367.39 | 3.25 | 54.76 | -36.15 | 3.51 | 11.78 | 11.78 | 0.01 | 0.0 | 0.0 | 246.68 | 600.03 | 66.74 |
| 23Q4 (17) | 1.85 | -90.22 | -89.01 | -4.54 | -34.72 | -12.66 | 0.05 | 100.2 | -16.67 | -0.57 | 83.99 | -5600.0 | -2.69 | -117.3 | -121.02 | 1.06 | -2.75 | 60.61 | 0.06 | 400.0 | 200.0 | 4.03 | 7.81 | 114.12 | 1.85 | -5.13 | 10.78 | 2.1 | -65.29 | -57.4 | 3.14 | 0.0 | 2.61 | 0.01 | 0.0 | 0.0 | 35.24 | -82.87 | -83.25 |
| 23Q3 (16) | 18.92 | -31.52 | 70.3 | -3.37 | 31.36 | 67.63 | -24.76 | -3909.23 | 9.27 | -3.56 | -647.69 | -115.46 | 15.55 | -31.56 | 2121.43 | 1.09 | 11.22 | -1.8 | -0.02 | -150.0 | -200.0 | 3.74 | 129.88 | 24.95 | 1.95 | -91.96 | 301.03 | 6.05 | -76.69 | -3.82 | 3.14 | 0.0 | 9.41 | 0.01 | 0.0 | 0.0 | 205.65 | 116.67 | 69.74 |
| 23Q2 (15) | 27.63 | 126.66 | 2092.86 | -4.91 | 35.9 | -5010.0 | 0.65 | 750.0 | 690.91 | 0.65 | 147.45 | 102.45 | 22.72 | 401.55 | 1570.59 | 0.98 | 6.52 | 3.16 | 0.04 | 500.0 | -20.0 | 1.62 | -39.37 | -35.93 | 24.24 | 5369.57 | 685.51 | 25.96 | 410.02 | 237.58 | 3.14 | 0.0 | 9.41 | 0.01 | 0.0 | 0.0 | 94.92 | -35.84 | 696.24 |
| 23Q1 (14) | 12.19 | -27.57 | -54.16 | -7.66 | -90.07 | 42.28 | -0.1 | -266.67 | 68.75 | -1.37 | -13600.0 | -105.35 | 4.53 | -64.61 | -65.99 | 0.92 | 39.39 | 67.27 | -0.01 | -150.0 | 0.0 | 2.68 | 42.48 | 98.99 | -0.46 | -127.54 | 68.28 | 5.09 | 3.25 | -34.66 | 3.14 | 2.61 | 9.03 | 0.01 | 0.0 | -50.0 | 147.94 | -29.68 | -40.52 |
| 22Q4 (13) | 16.83 | 51.49 | 77.72 | -4.03 | 61.29 | 38.1 | 0.06 | 100.22 | -82.86 | -0.01 | -100.04 | 98.25 | 12.8 | 1728.57 | 332.43 | 0.66 | -40.54 | -37.14 | 0.02 | 0.0 | 118.18 | 1.88 | -37.08 | -9.9 | 1.67 | 272.16 | 168.72 | 4.93 | -21.62 | -33.47 | 3.06 | 6.62 | 5.88 | 0.01 | 0.0 | -50.0 | 210.37 | 73.64 | 129.26 |
| 22Q3 (12) | 11.11 | 781.75 | 790.06 | -10.41 | -10510.0 | -248.5 | -27.29 | -24709.09 | -21.56 | 23.02 | 186.7 | 907.72 | 0.7 | -48.53 | -87.04 | 1.11 | 16.84 | 18.09 | 0.02 | -60.0 | 0 | 2.99 | 17.88 | -2.36 | -0.97 | 76.57 | -173.48 | 6.29 | -18.21 | -19.87 | 2.87 | 0.0 | -1.37 | 0.01 | 0.0 | -50.0 | 121.16 | 916.36 | 911.22 |
| 22Q2 (11) | 1.26 | -95.26 | -92.7 | 0.1 | 100.75 | -88.64 | -0.11 | 65.62 | 69.44 | -26.55 | -203.59 | -2954.84 | 1.36 | -89.79 | -92.5 | 0.95 | 72.73 | -9.52 | 0.05 | 600.0 | 200.0 | 2.54 | 88.31 | -36.94 | -4.14 | -185.52 | -264.29 | 7.69 | -1.28 | 1.18 | 2.87 | -0.35 | -1.37 | 0.01 | -50.0 | -50.0 | 11.92 | -95.21 | -92.72 |
| 22Q1 (10) | 26.59 | 180.78 | 342.43 | -13.27 | -103.84 | 10.16 | -0.32 | -191.43 | 8.57 | 25.63 | 4596.49 | 2688.89 | 13.32 | 350.0 | 252.05 | 0.55 | -47.62 | -74.54 | -0.01 | 90.91 | -120.0 | 1.35 | -35.49 | -81.61 | -1.45 | 40.33 | -139.51 | 7.79 | 5.13 | 4.14 | 2.88 | -0.35 | 0.0 | 0.02 | 0.0 | 0.0 | 248.74 | 171.06 | 329.6 |
| 21Q4 (9) | 9.47 | 688.2 | 0 | -6.51 | -192.87 | -52.1 | 0.35 | 101.56 | 288.89 | -0.57 | 80.0 | 46.23 | 2.96 | -45.19 | 169.16 | 1.05 | 11.7 | 87.5 | -0.11 | 0 | -266.67 | 2.09 | -31.82 | -19.82 | -2.43 | -284.09 | -235.0 | 7.41 | -5.61 | 104.7 | 2.89 | -0.69 | 2.12 | 0.02 | 0.0 | 0.0 | 91.76 | 714.42 | 0 |
| 21Q3 (8) | -1.61 | -109.33 | -121.32 | 7.01 | 696.59 | -76.66 | -22.45 | -6136.11 | -3.7 | -2.85 | -406.45 | -290.41 | 5.4 | -70.22 | -85.63 | 0.94 | -10.48 | -58.77 | 0 | 100.0 | -100.0 | 3.06 | -23.86 | -65.5 | 1.32 | -47.62 | -65.8 | 7.85 | 3.29 | 55.14 | 2.91 | 0.0 | 5.82 | 0.02 | 0.0 | 0.0 | -14.94 | -109.12 | -115.49 |
| 21Q2 (7) | 17.25 | 187.02 | 311.69 | 0.88 | 105.96 | 110.9 | -0.36 | -2.86 | -3700.0 | 0.93 | 193.94 | 616.67 | 18.13 | 306.96 | 567.27 | 1.05 | -51.39 | -75.06 | -0.05 | -200.0 | -116.13 | 4.02 | -45.1 | -76.86 | 2.52 | -31.34 | -30.58 | 7.6 | 1.6 | 90.95 | 2.91 | 1.04 | 12.36 | 0.02 | 0.0 | 0.0 | 163.82 | 182.93 | 157.65 |
| 21Q1 (6) | 6.01 | 0 | 300.67 | -14.77 | -245.09 | -248.35 | -0.35 | -488.89 | -259.09 | -0.99 | 6.6 | -10000.0 | -8.76 | -104.67 | -219.71 | 2.16 | 285.71 | -9.24 | 0.05 | 266.67 | 150.0 | 7.32 | 181.34 | -6.81 | 3.67 | 103.89 | 15.05 | 7.48 | 106.63 | -36.93 | 2.88 | 1.77 | 12.06 | 0.02 | 0.0 | 0.0 | 57.90 | 0 | 457.77 |
| 20Q4 (5) | 0 | -100.0 | -100.0 | -4.28 | -114.25 | 48.74 | 0.09 | 100.42 | 0 | -1.06 | -45.21 | -606.67 | -4.28 | -111.39 | -247.08 | 0.56 | -75.44 | -81.76 | -0.03 | -400.0 | 0.0 | 2.60 | -70.67 | -71.6 | 1.8 | -53.37 | -65.52 | 3.62 | -28.46 | -30.25 | 2.83 | 2.91 | 10.12 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 7.55 | 80.19 | 0.0 | 30.04 | 472.24 | 0.0 | -21.65 | -216600.0 | 0.0 | -0.73 | -305.56 | 0.0 | 37.59 | 1068.81 | 0.0 | 2.28 | -45.84 | 0.0 | 0.01 | -96.77 | 0.0 | 8.88 | -48.94 | 0.0 | 3.86 | 6.34 | 0.0 | 5.06 | 27.14 | 0.0 | 2.75 | 6.18 | 0.0 | 0.02 | 0.0 | 0.0 | 96.42 | 51.65 | 0.0 |
| 20Q2 (3) | 4.19 | 179.33 | 0.0 | -8.07 | -90.33 | 0.0 | 0.01 | -95.45 | 0.0 | -0.18 | -1900.0 | 0.0 | -3.88 | -41.61 | 0.0 | 4.21 | 76.89 | 0.0 | 0.31 | 1450.0 | 0.0 | 17.38 | 121.15 | 0.0 | 3.63 | 13.79 | 0.0 | 3.98 | -66.44 | 0.0 | 2.59 | 0.78 | 0.0 | 0.02 | 0.0 | 0.0 | 63.58 | 512.5 | 0.0 |
| 20Q1 (2) | 1.5 | -86.68 | 0.0 | -4.24 | 49.22 | 0.0 | 0.22 | 0 | 0.0 | 0.01 | 106.67 | 0.0 | -2.74 | -194.16 | 0.0 | 2.38 | -22.48 | 0.0 | 0.02 | 166.67 | 0.0 | 7.86 | -14.26 | 0.0 | 3.19 | -38.89 | 0.0 | 11.86 | 128.52 | 0.0 | 2.57 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 10.38 | -92.83 | 0.0 |
| 19Q4 (1) | 11.26 | 0.0 | 0.0 | -8.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 9.17 | 0.0 | 0.0 | 5.22 | 0.0 | 0.0 | 5.19 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 144.73 | 0.0 | 0.0 |
