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) | 15.0 | 32.16 | -2.85 | 0 | -11.8 | 0 | 0.59 | 1375.0 | 12.15 | 33.08 | 1.24 | 40.91 | -0.04 | 0 | 1.77 | 33.17 | 5.19 | 124.68 | 10.68 | 300.0 | 1.38 | -6.76 | 0.1 | 0.0 | 123.36 | -53.81 |
| 2022 (9) | 11.35 | 544.89 | -2.22 | 0 | -8.34 | 0 | 0.04 | 0 | 9.13 | 602.31 | 0.88 | -7.37 | -0.11 | 0 | 1.33 | -8.28 | 2.31 | -55.83 | 2.67 | -65.9 | 1.48 | 2.07 | 0.1 | 11.11 | 267.06 | 1321.78 |
| 2021 (8) | 1.76 | 0 | -0.46 | 0 | 1.67 | 4075.0 | -0.87 | 0 | 1.3 | 0 | 0.95 | 131.71 | -0.05 | 0 | 1.45 | 79.25 | 5.23 | 95.88 | 7.83 | 99.24 | 1.45 | 5.07 | 0.09 | 12.5 | 18.78 | 0 |
| 2020 (7) | -0.48 | 0 | -0.64 | 0 | 0.04 | 0 | -0.22 | 0 | -1.12 | 0 | 0.41 | -81.94 | 0.04 | 0 | 0.81 | -84.04 | 2.67 | 5.12 | 3.93 | -10.07 | 1.38 | 42.27 | 0.08 | 60.0 | -8.91 | 0 |
| 2019 (6) | 6.17 | 64.1 | -1.5 | 0 | -4.94 | 0 | 0.23 | 0 | 4.67 | 9.11 | 2.27 | 345.1 | -0.11 | 0 | 5.06 | 370.22 | 2.54 | 36.56 | 4.37 | 45.18 | 0.97 | 36.62 | 0.05 | -16.67 | 114.47 | 15.08 |
| 2018 (5) | 3.76 | 76.53 | 0.52 | -21.21 | -4.8 | 0 | -0.03 | 0 | 4.28 | 53.41 | 0.51 | 50.0 | -0.07 | 0 | 1.08 | 54.15 | 1.86 | -51.44 | 3.01 | -11.73 | 0.71 | -5.33 | 0.06 | -33.33 | 99.47 | 98.47 |
| 2017 (4) | 2.13 | -61.69 | 0.66 | 0 | -4.04 | 0 | 0.1 | 0 | 2.79 | -1.06 | 0.34 | -63.04 | 0.52 | 0 | 0.70 | -65.94 | 3.83 | -21.19 | 3.41 | -13.01 | 0.75 | -7.41 | 0.09 | -25.0 | 50.12 | -56.28 |
| 2016 (3) | 5.56 | 195.74 | -2.74 | 0 | -1.41 | 0 | -0.04 | 0 | 2.82 | 55.8 | 0.92 | 109.09 | -0.1 | 0 | 2.05 | 106.81 | 4.86 | 1700.0 | 3.92 | 0 | 0.81 | 1.25 | 0.12 | -14.29 | 114.64 | 0 |
| 2015 (2) | 1.88 | -28.24 | -0.07 | 0 | -1.2 | 0 | -0.13 | 0 | 1.81 | -18.47 | 0.44 | 25.71 | -0.27 | 0 | 0.99 | 60.94 | 0.27 | -91.92 | -3.7 | 0 | 0.8 | -20.0 | 0.14 | 16.67 | 0.00 | 0 |
| 2014 (1) | 2.62 | -50.1 | -0.4 | 0 | -1.45 | 0 | 1.34 | 88.73 | 2.22 | -74.0 | 0.35 | -2.78 | -0.47 | 0 | 0.62 | -8.74 | 3.34 | 30.47 | 2.4 | 34.83 | 1.0 | 4.17 | 0.12 | 20.0 | 74.43 | -59.74 |
| 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) | 0.83 | 66.0 | -81.84 | -1.22 | -150.21 | -74.29 | -2.23 | 8.61 | 63.74 | 0.24 | 60.0 | 500.0 | -0.39 | -113.31 | -110.08 | 0.1 | -33.33 | -33.33 | 0 | 100.0 | 0 | 0.81 | -23.34 | -1.73 | 1.04 | -32.47 | 0.0 | 1.91 | 3.24 | -40.68 | 0.35 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 36.40 | 61.63 | -71.32 |
| 24Q2 (19) | 0.5 | 136.23 | -92.75 | 2.43 | 224.62 | 219.7 | -2.44 | -175.78 | 41.9 | 0.15 | 188.24 | -77.61 | 2.93 | 187.99 | -39.84 | 0.15 | -64.29 | -42.31 | -0.01 | 66.67 | 0.0 | 1.06 | -64.24 | -15.19 | 1.54 | 27.27 | -6.1 | 1.85 | -51.82 | 20.13 | 0.35 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 22.52 | 168.71 | -93.73 |
| 24Q1 (18) | -1.38 | -137.3 | -762.5 | -1.95 | -419.67 | -167.12 | 3.22 | 375.21 | 1292.59 | -0.17 | 57.5 | -160.71 | -3.33 | -177.26 | -274.16 | 0.42 | 2.44 | 0.0 | -0.03 | 25.0 | -400.0 | 2.96 | 4.75 | 16.19 | 1.21 | 18.63 | -18.24 | 3.84 | -9.65 | 128.57 | 0.35 | 6.06 | -2.78 | 0.02 | 0.0 | -33.33 | -32.78 | -140.75 | -324.08 |
| 23Q4 (17) | 3.7 | -19.04 | 17.46 | 0.61 | 187.14 | 458.82 | -1.17 | 80.98 | -21.88 | -0.4 | -1100.0 | -42.86 | 4.31 | 11.37 | 44.63 | 0.41 | 173.33 | 46.43 | -0.04 | 0 | -100.0 | 2.82 | 242.18 | 69.81 | 1.02 | -1.92 | 64.52 | 4.25 | 31.99 | 525.0 | 0.33 | -5.71 | -8.33 | 0.02 | -33.33 | -33.33 | 80.43 | -36.64 | -72.68 |
| 23Q3 (16) | 4.57 | -33.77 | 29.46 | -0.7 | 65.52 | 76.19 | -6.15 | -46.43 | -876.19 | 0.04 | -94.03 | -86.21 | 3.87 | -20.53 | 555.93 | 0.15 | -42.31 | -57.14 | 0 | 100.0 | 100.0 | 0.82 | -33.84 | -61.12 | 1.04 | -36.59 | 397.14 | 3.22 | 109.09 | 970.27 | 0.35 | 0.0 | -5.41 | 0.03 | 0.0 | 0.0 | 126.94 | -64.68 | -98.92 |
| 23Q2 (15) | 6.9 | 4412.5 | 80.63 | -2.03 | -178.08 | -475.93 | -4.2 | -1455.56 | 23.5 | 0.67 | 139.29 | 2133.33 | 4.87 | 647.19 | 11.7 | 0.26 | -38.1 | 100.0 | -0.01 | -200.0 | 83.33 | 1.25 | -51.0 | 60.88 | 1.64 | 10.81 | 53.27 | 1.54 | -8.33 | 175.0 | 0.35 | -2.78 | -5.41 | 0.03 | 0.0 | 50.0 | 359.38 | 4749.41 | -10.63 |
| 23Q1 (14) | -0.16 | -105.08 | -118.82 | -0.73 | -329.41 | -314.71 | -0.27 | 71.88 | 78.57 | 0.28 | 200.0 | 2700.0 | -0.89 | -129.87 | -174.79 | 0.42 | 50.0 | 223.08 | 0.01 | 150.0 | 200.0 | 2.54 | 53.09 | 215.25 | 1.48 | 138.71 | 54.17 | 1.68 | 147.06 | -6.67 | 0.36 | 0.0 | -2.7 | 0.03 | 0.0 | 50.0 | -7.73 | -102.63 | -119.91 |
| 22Q4 (13) | 3.15 | -10.76 | 1360.0 | -0.17 | 94.22 | 90.06 | -0.96 | -52.38 | -133.57 | -0.28 | -196.55 | -148.28 | 2.98 | 405.08 | 252.04 | 0.28 | -20.0 | -40.43 | -0.02 | 33.33 | 0.0 | 1.66 | -21.66 | -41.45 | 0.62 | 277.14 | 6.9 | 0.68 | 283.78 | -23.6 | 0.36 | -2.7 | -2.7 | 0.03 | 0.0 | 50.0 | 294.39 | -97.5 | 1607.29 |
| 22Q3 (12) | 3.53 | -7.59 | 253.0 | -2.94 | -644.44 | -444.44 | -0.63 | 88.52 | -350.0 | 0.29 | 866.67 | 187.88 | 0.59 | -86.47 | 28.26 | 0.35 | 169.23 | 59.09 | -0.03 | 50.0 | -200.0 | 2.12 | 173.8 | 80.3 | -0.35 | -132.71 | -120.59 | -0.37 | -166.07 | -119.17 | 0.37 | 0.0 | 2.78 | 0.03 | 50.0 | 50.0 | 11766.67 | 2826.27 | 27081.0 |
| 22Q2 (11) | 3.82 | 349.41 | 565.85 | 0.54 | 58.82 | -50.46 | -5.49 | -335.71 | -461.18 | 0.03 | 200.0 | 102.26 | 4.36 | 266.39 | 1514.81 | 0.13 | 0.0 | 44.44 | -0.06 | -500.0 | -500.0 | 0.77 | -3.99 | 43.67 | 1.07 | 11.46 | -39.55 | 0.56 | -68.89 | -67.82 | 0.37 | 0.0 | 2.78 | 0.02 | 0.0 | 0.0 | 402.11 | 936.01 | 1139.59 |
| 22Q1 (10) | 0.85 | 440.0 | -53.55 | 0.34 | 119.88 | -51.43 | -1.26 | -144.06 | 50.78 | 0.01 | -98.28 | -95.0 | 1.19 | 160.71 | -52.96 | 0.13 | -72.34 | -23.53 | -0.01 | 50.0 | 0.0 | 0.81 | -71.57 | -35.25 | 0.96 | 65.52 | -17.95 | 1.8 | 102.25 | -45.12 | 0.37 | 0.0 | 2.78 | 0.02 | 0.0 | 0.0 | 38.81 | 298.72 | -22.37 |
| 21Q4 (9) | -0.25 | -125.0 | -113.44 | -1.71 | -216.67 | -128.0 | 2.86 | 2142.86 | 205.93 | 0.58 | 275.76 | 61.11 | -1.96 | -526.09 | -276.58 | 0.47 | 113.64 | 147.37 | -0.02 | -100.0 | -128.57 | 2.84 | 141.24 | 94.19 | 0.58 | -65.88 | -45.79 | 0.89 | -53.89 | -9.18 | 0.37 | 2.78 | 2.78 | 0.02 | 0.0 | 0.0 | -19.53 | -145.12 | -114.28 |
| 21Q3 (8) | 1.0 | 221.95 | 242.86 | -0.54 | -149.54 | -285.71 | -0.14 | -109.21 | -106.25 | -0.33 | 75.19 | 43.1 | 0.46 | 70.37 | 154.76 | 0.22 | 144.44 | 340.0 | -0.01 | 0.0 | 0.0 | 1.18 | 118.17 | 212.0 | 1.7 | -3.95 | 109.88 | 1.93 | 10.92 | 14.88 | 0.36 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 43.29 | 211.92 | 227.4 |
| 21Q2 (7) | -0.82 | -144.81 | -188.17 | 1.09 | 55.71 | 2825.0 | 1.52 | 159.38 | 167.26 | -1.33 | -765.0 | 0 | 0.27 | -89.33 | -69.66 | 0.09 | -47.06 | -30.77 | -0.01 | 0.0 | 0 | 0.54 | -56.73 | -50.51 | 1.77 | 51.28 | 420.59 | 1.74 | -46.95 | 32.82 | 0.36 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | -38.68 | -177.36 | -169.04 |
| 21Q1 (6) | 1.83 | -1.61 | 171.21 | 0.7 | 193.33 | 133.33 | -2.56 | 5.19 | -192.75 | 0.2 | -44.44 | 0 | 2.53 | 127.93 | 211.45 | 0.17 | -10.53 | 240.0 | -0.01 | -114.29 | 50.0 | 1.25 | -14.72 | 212.83 | 1.17 | 9.35 | 154.35 | 3.28 | 234.69 | 6660.0 | 0.36 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 50.00 | -63.44 | 105.84 |
| 20Q4 (5) | 1.86 | 365.71 | -1.06 | -0.75 | -435.71 | -53.06 | -2.7 | -220.54 | 38.64 | 0.36 | 162.07 | 80.0 | 1.11 | 232.14 | -20.14 | 0.19 | 280.0 | -62.75 | 0.07 | 800.0 | 216.67 | 1.46 | 287.6 | -70.0 | 1.07 | 32.1 | 345.83 | 0.98 | -41.67 | 30.67 | 0.36 | 0.0 | 28.57 | 0.02 | 0.0 | 100.0 | 136.76 | 502.48 | -24.34 |
| 20Q3 (4) | -0.7 | -175.27 | 0.0 | -0.14 | -250.0 | 0.0 | 2.24 | 199.12 | 0.0 | -0.58 | 0 | 0.0 | -0.84 | -194.38 | 0.0 | 0.05 | -61.54 | 0.0 | -0.01 | 0 | 0.0 | 0.38 | -65.4 | 0.0 | 0.81 | 138.24 | 0.0 | 1.68 | 28.24 | 0.0 | 0.36 | 9.09 | 0.0 | 0.02 | 0.0 | 0.0 | -33.98 | -160.65 | 0.0 |
| 20Q2 (3) | 0.93 | 136.19 | 0.0 | -0.04 | -113.33 | 0.0 | -2.26 | -181.88 | 0.0 | 0 | 0 | 0.0 | 0.89 | 139.21 | 0.0 | 0.13 | 160.0 | 0.0 | 0 | 100.0 | 0.0 | 1.09 | 173.51 | 0.0 | 0.34 | -26.09 | 0.0 | 1.31 | 2720.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 56.02 | 106.54 | 0.0 |
| 20Q1 (2) | -2.57 | -236.7 | 0.0 | 0.3 | 161.22 | 0.0 | 2.76 | 162.73 | 0.0 | 0 | -100.0 | 0.0 | -2.27 | -263.31 | 0.0 | 0.05 | -90.2 | 0.0 | -0.02 | 66.67 | 0.0 | 0.40 | -91.82 | 0.0 | 0.46 | 91.67 | 0.0 | -0.05 | -106.67 | 0.0 | 0.33 | 17.86 | 0.0 | 0.02 | 100.0 | 0.0 | -856.67 | -573.9 | 0.0 |
| 19Q4 (1) | 1.88 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -4.4 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 4.87 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 180.77 | 0.0 | 0.0 |
