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) | -1.31 | 0 | -3.64 | 0 | 4.16 | 0 | 0.29 | -87.66 | -4.95 | 0 | 4.21 | 32.81 | -0.01 | 0 | 13.16 | 93.03 | -5.23 | 0 | -6.51 | 0 | 7.05 | -5.5 | 0.01 | 0.0 | -238.18 | 0 |
| 2022 (9) | 15.49 | 32.17 | -3.07 | 0 | -9.65 | 0 | 2.35 | 0 | 12.42 | 38.62 | 3.17 | 29.92 | -0.04 | 0 | 6.82 | 46.82 | 2.23 | -68.32 | 0.32 | -94.68 | 7.46 | -5.09 | 0.01 | -50.0 | 198.84 | 135.66 |
| 2021 (8) | 11.72 | 458.1 | -2.76 | 0 | -6.7 | 0 | -0.08 | 0 | 8.96 | 0 | 2.44 | -43.12 | -0.01 | 0 | 4.64 | -62.9 | 7.04 | 0 | 6.01 | 0 | 7.86 | -1.38 | 0.02 | 0.0 | 84.38 | 28.57 |
| 2020 (7) | 2.1 | 144.19 | -2.79 | 0 | -2.48 | 0 | -0.22 | 0 | -0.69 | 0 | 4.29 | -55.08 | 0 | 0 | 12.51 | -41.29 | -6.18 | 0 | -4.79 | 0 | 7.97 | 3.24 | 0.02 | 0.0 | 65.62 | 414.32 |
| 2019 (6) | 0.86 | -90.54 | -7.92 | 0 | 8.05 | 40.98 | -1.22 | 0 | -7.06 | 0 | 9.55 | -18.58 | -0.05 | 0 | 21.32 | -8.19 | 1.28 | -81.95 | -1.0 | 0 | 7.72 | 11.56 | 0.02 | 0 | 12.76 | -84.55 |
| 2018 (5) | 9.09 | -28.37 | -17.95 | 0 | 5.71 | 134.02 | 0.06 | 0 | -8.86 | 0 | 11.73 | -17.97 | -0.06 | 0 | 23.22 | -21.87 | 7.09 | 0.42 | 4.09 | -15.84 | 6.92 | 10.72 | 0 | 0 | 82.56 | -27.65 |
| 2017 (4) | 12.69 | 14.84 | -10.35 | 0 | 2.44 | 221.05 | -0.5 | 0 | 2.34 | -23.53 | 14.3 | 365.8 | 0.11 | 0 | 29.72 | 364.44 | 7.06 | 18.26 | 4.86 | 11.47 | 6.25 | -1.26 | 0.01 | 0.0 | 114.12 | 10.5 |
| 2016 (3) | 11.05 | 10.5 | -7.99 | 0 | 0.76 | 0 | 0.07 | -74.07 | 3.06 | -64.54 | 3.07 | 130.83 | 0 | 0 | 6.40 | 131.12 | 5.97 | 13.93 | 4.36 | 3.81 | 6.33 | -2.31 | 0.01 | -50.0 | 103.27 | 10.5 |
| 2015 (2) | 10.0 | 23.92 | -1.37 | 0 | -6.67 | 0 | 0.27 | 8.0 | 8.63 | 74.7 | 1.33 | 3.1 | 0 | 0 | 2.77 | -0.18 | 5.24 | 279.71 | 4.2 | 677.78 | 6.48 | 2.37 | 0.02 | 0.0 | 93.46 | -20.21 |
| 2014 (1) | 8.07 | -11.03 | -3.13 | 0 | -10.8 | 0 | 0.25 | -53.7 | 4.94 | 48.35 | 1.29 | -74.2 | 0 | 0 | 2.77 | -77.2 | 1.38 | 105.97 | 0.54 | 86.21 | 6.33 | -5.24 | 0.02 | 0.0 | 117.13 | -9.73 |
| 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) | 0.28 | -76.86 | 125.23 | -6.57 | -251.34 | -1628.95 | 5.67 | 250.0 | 591.46 | 0.13 | 152.0 | 117.81 | -6.29 | -853.03 | -322.15 | 6.37 | 495.33 | 1149.02 | -0.02 | 0 | -100.0 | 56.98 | 474.56 | 769.17 | 0.62 | 663.64 | 143.36 | -0.13 | -550.0 | 87.85 | 1.71 | -4.47 | -0.58 | 0 | 0 | 0 | 17.72 | -74.08 | 110.38 |
| 24Q2 (19) | 1.21 | 337.25 | 764.29 | -1.87 | -3.31 | -192.19 | 1.62 | 258.82 | 217.39 | -0.25 | -2600.0 | -266.67 | -0.66 | 71.55 | -32.0 | 1.07 | -51.14 | 50.7 | 0 | 0 | 0 | 9.92 | -65.45 | 8.1 | -0.11 | 90.98 | 92.62 | -0.02 | 96.72 | 98.68 | 1.79 | 1.13 | 2.87 | 0 | 0 | 0 | 68.36 | 255.49 | 7.43 |
| 24Q1 (18) | -0.51 | -162.96 | 55.26 | -1.81 | -23.13 | -57.39 | -1.02 | -143.04 | -143.4 | 0.01 | -98.51 | -94.74 | -2.32 | -251.52 | -1.31 | 2.19 | -10.61 | 305.56 | 0 | 0 | 0 | 28.70 | -16.94 | 399.1 | -1.22 | 33.7 | -159.57 | -0.61 | 83.06 | -90.62 | 1.77 | 0.0 | -2.75 | 0 | 0 | 0 | -43.97 | 0 | 42.15 |
| 23Q4 (17) | 0.81 | 172.97 | -36.72 | -1.47 | -286.84 | -286.08 | 2.37 | 189.02 | 378.82 | 0.67 | 191.78 | 42.55 | -0.66 | 55.7 | -131.88 | 2.45 | 380.39 | 295.16 | 0 | 100.0 | 100.0 | 34.56 | 427.14 | 464.6 | -1.84 | -28.67 | -348.78 | -3.6 | -236.45 | -339.02 | 1.77 | 2.91 | -3.28 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -1.11 | -892.86 | -128.46 | -0.38 | 40.62 | 69.35 | 0.82 | 159.42 | 117.71 | -0.73 | -586.67 | -1012.5 | -1.49 | -198.0 | -156.02 | 0.51 | -28.17 | -55.26 | -0.01 | 0 | 0.0 | 6.56 | -28.54 | -29.16 | -1.43 | 4.03 | -285.71 | -1.07 | 29.61 | -294.55 | 1.72 | -1.15 | -4.97 | 0 | 0 | 0 | -170.77 | -368.35 | -203.34 |
| 23Q2 (15) | 0.14 | 112.28 | -97.45 | -0.64 | 44.35 | 42.86 | -1.38 | -158.72 | 13.75 | 0.15 | -21.05 | -89.21 | -0.5 | 78.17 | -111.44 | 0.71 | 31.48 | -1.39 | 0 | 0 | 100.0 | 9.17 | 59.51 | 64.86 | -1.49 | -217.02 | -214.62 | -1.52 | -375.0 | -15300.0 | 1.74 | -4.4 | -8.42 | 0 | 0 | 0 | 63.64 | 183.73 | -77.86 |
| 23Q1 (14) | -1.14 | -189.06 | -124.31 | -1.15 | -245.57 | 23.84 | 2.35 | 376.47 | 196.31 | 0.19 | -59.57 | -53.66 | -2.29 | -210.63 | -172.01 | 0.54 | -12.9 | -21.74 | 0 | 100.0 | 0 | 5.75 | -6.04 | -7.32 | -0.47 | -14.63 | -182.46 | -0.32 | 60.98 | -155.17 | 1.82 | -0.55 | -4.71 | 0 | 0 | 0 | -76.00 | -159.97 | -140.35 |
| 22Q4 (13) | 1.28 | -67.18 | -57.05 | 0.79 | 163.71 | 88.1 | -0.85 | 81.64 | 41.78 | 0.47 | 487.5 | 304.35 | 2.07 | -22.18 | -39.12 | 0.62 | -45.61 | -25.3 | -0.01 | 0.0 | -106.67 | 6.12 | -33.86 | -6.94 | -0.41 | -153.25 | -120.4 | -0.82 | -249.09 | -148.24 | 1.83 | 1.1 | -6.63 | 0 | 0 | 0 | 126.73 | -23.31 | 55.65 |
| 22Q3 (12) | 3.9 | -28.96 | 57.89 | -1.24 | -10.71 | -51.22 | -4.63 | -189.38 | -101.3 | 0.08 | -94.24 | 180.0 | 2.66 | -39.13 | 61.21 | 1.14 | 58.33 | 338.46 | -0.01 | 50.0 | 93.33 | 9.25 | 66.3 | 400.74 | 0.77 | -40.77 | -74.75 | 0.55 | 5400.0 | -78.6 | 1.81 | -4.74 | 0.56 | 0 | 0 | 0 | 165.25 | -42.51 | 192.37 |
| 22Q2 (11) | 5.49 | 17.06 | 42.97 | -1.12 | 25.83 | 30.86 | -1.6 | 34.43 | -90.48 | 1.39 | 239.02 | 396.43 | 4.37 | 37.42 | 96.85 | 0.72 | 4.35 | 4.35 | -0.02 | 0 | -100.0 | 5.56 | -10.33 | 11.28 | 1.3 | 128.07 | -30.11 | 0.01 | -98.28 | -99.41 | 1.9 | -0.52 | -10.38 | 0 | 0 | 0 | 287.43 | 52.6 | 185.19 |
| 22Q1 (10) | 4.69 | 57.38 | 92.21 | -1.51 | -459.52 | -104.05 | -2.44 | -67.12 | -16.75 | 0.41 | 278.26 | 1466.67 | 3.18 | -6.47 | 87.06 | 0.69 | -16.87 | 4.55 | 0 | -100.0 | 0 | 6.21 | -5.65 | 13.48 | 0.57 | -71.64 | 375.0 | 0.58 | -65.88 | 866.67 | 1.91 | -2.55 | -4.02 | 0 | 0 | 0 | 188.35 | 131.33 | 58.25 |
| 21Q4 (9) | 2.98 | 20.65 | 223.91 | 0.42 | 151.22 | 700.0 | -1.46 | 36.52 | -2333.33 | -0.23 | -130.0 | 39.47 | 3.4 | 106.06 | 300.0 | 0.83 | 219.23 | 50.91 | 0.15 | 200.0 | 36.36 | 6.58 | 255.91 | 21.25 | 2.01 | -34.1 | 225.62 | 1.7 | -33.85 | 414.81 | 1.96 | 8.89 | -6.22 | 0 | 0 | 0 | 81.42 | 44.05 | 37.18 |
| 21Q3 (8) | 2.47 | -35.68 | 648.89 | -0.82 | 49.38 | 37.88 | -2.3 | -173.81 | -589.36 | -0.1 | -135.71 | 78.72 | 1.65 | -25.68 | 193.22 | 0.26 | -62.32 | -79.2 | -0.15 | -1400.0 | -155.56 | 1.85 | -63.04 | -89.47 | 3.05 | 63.98 | 271.35 | 2.57 | 52.07 | 521.31 | 1.8 | -15.09 | -8.16 | 0 | 0 | 0 | 56.52 | -43.92 | 269.57 |
| 21Q2 (7) | 3.84 | 57.38 | 172.34 | -1.62 | -118.92 | -97.56 | -0.84 | 59.81 | -140.0 | 0.28 | 1033.33 | 16.67 | 2.22 | 30.59 | 276.27 | 0.69 | 4.55 | -32.35 | -0.01 | 0 | 0 | 5.00 | -8.56 | -62.94 | 1.86 | 1450.0 | 200.54 | 1.69 | 2716.67 | 181.64 | 2.12 | 6.53 | 6.53 | 0 | 0 | 0 | 100.79 | -15.32 | 0 |
| 21Q1 (6) | 2.44 | 165.22 | 960.87 | -0.74 | -957.14 | -27.59 | -2.09 | -3383.33 | 17.72 | -0.03 | 92.11 | -107.69 | 1.7 | 100.0 | 585.71 | 0.66 | 20.0 | -64.52 | 0 | -100.0 | 100.0 | 5.47 | 0.81 | -72.19 | 0.12 | 107.5 | 112.77 | 0.06 | 111.11 | 103.8 | 1.99 | -4.78 | 3.11 | 0 | 0 | 0 | 119.02 | 100.53 | 81.12 |
| 20Q4 (5) | 0.92 | 304.44 | 55.93 | -0.07 | 94.7 | 95.78 | -0.06 | -112.77 | -102.59 | -0.38 | 19.15 | 65.14 | 0.85 | 148.02 | 179.44 | 0.55 | -56.0 | -78.76 | 0.11 | -59.26 | 0 | 5.42 | -69.1 | -79.56 | -1.6 | 10.11 | -233.33 | -0.54 | 11.48 | -14.89 | 2.09 | 6.63 | 7.73 | 0 | 0 | 0 | 59.35 | 278.06 | 47.88 |
| 20Q3 (4) | -0.45 | -131.91 | 0.0 | -1.32 | -60.98 | 0.0 | 0.47 | 234.29 | 0.0 | -0.47 | -295.83 | 0.0 | -1.77 | -400.0 | 0.0 | 1.25 | 22.55 | 0.0 | 0.27 | 0 | 0.0 | 17.56 | 30.12 | 0.0 | -1.78 | 3.78 | 0.0 | -0.61 | 70.53 | 0.0 | 1.96 | -1.51 | 0.0 | 0 | 0 | 0.0 | -33.33 | 0 | 0.0 |
| 20Q2 (3) | 1.41 | 513.04 | 0.0 | -0.82 | -41.38 | 0.0 | -0.35 | 86.22 | 0.0 | 0.24 | -38.46 | 0.0 | 0.59 | 268.57 | 0.0 | 1.02 | -45.16 | 0.0 | 0 | 100.0 | 0.0 | 13.49 | -31.38 | 0.0 | -1.85 | -96.81 | 0.0 | -2.07 | -31.01 | 0.0 | 1.99 | 3.11 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.23 | -61.02 | 0.0 | -0.58 | 65.06 | 0.0 | -2.54 | -209.48 | 0.0 | 0.39 | 135.78 | 0.0 | -0.35 | 67.29 | 0.0 | 1.86 | -28.19 | 0.0 | -0.01 | 0 | 0.0 | 19.66 | -25.91 | 0.0 | -0.94 | -95.83 | 0.0 | -1.58 | -236.17 | 0.0 | 1.93 | -0.52 | 0.0 | 0 | 0 | 0.0 | 65.71 | 63.73 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | 2.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 26.54 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 40.14 | 0.0 | 0.0 |
