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) | -6.02 | 0 | -8.27 | 0 | 2.82 | 0 | -1.83 | 0 | -14.29 | 0 | 6.22 | 68.56 | 0 | 0 | 14.14 | 51.7 | 4.42 | -2.43 | 4.44 | -29.52 | 2.2 | 10.0 | 0.63 | 1.61 | -82.81 | 0 |
| 2022 (9) | 11.55 | 57.36 | -8.84 | 0 | -4.27 | 0 | 0.68 | -64.21 | 2.71 | 8933.33 | 3.69 | -36.71 | 0 | 0 | 9.32 | -34.76 | 4.53 | -23.61 | 6.3 | 22.09 | 2.0 | 4.17 | 0.62 | 40.91 | 129.48 | 32.66 |
| 2021 (8) | 7.34 | 187.84 | -7.31 | 0 | 10.99 | 0 | 1.9 | 0 | 0.03 | 0 | 5.83 | 141.91 | 0 | 0 | 14.29 | 98.03 | 5.93 | 53.63 | 5.16 | 110.61 | 1.92 | 18.52 | 0.44 | 69.23 | 97.61 | 65.74 |
| 2020 (7) | 2.55 | -60.34 | -2.86 | 0 | -1.72 | 0 | -2.2 | 0 | -0.31 | 0 | 2.41 | 48.77 | 0 | 0 | 7.22 | 82.39 | 3.86 | -67.23 | 2.45 | -74.95 | 1.62 | 4.52 | 0.26 | -3.7 | 58.89 | 6.24 |
| 2019 (6) | 6.43 | -22.06 | -1.49 | 0 | -6.01 | 0 | -0.36 | 0 | 4.94 | 24.12 | 1.62 | -57.48 | 0 | 0 | 3.96 | -58.22 | 11.78 | -5.15 | 9.78 | -10.11 | 1.55 | 8.39 | 0.27 | 28.57 | 55.43 | -15.88 |
| 2018 (5) | 8.25 | 12.55 | -4.27 | 0 | -9.94 | 0 | -0.51 | 0 | 3.98 | 0 | 3.81 | -42.79 | -0.09 | 0 | 9.47 | -49.96 | 12.42 | -4.61 | 10.88 | 7.51 | 1.43 | 9.16 | 0.21 | 16.67 | 65.89 | 4.37 |
| 2017 (4) | 7.33 | -40.02 | -7.59 | 0 | -8.17 | 0 | -0.25 | 0 | -0.26 | 0 | 6.66 | 552.94 | 0 | 0 | 18.92 | 533.84 | 13.02 | -3.91 | 10.12 | -9.32 | 1.31 | 8.26 | 0.18 | 260.0 | 63.14 | -35.83 |
| 2016 (3) | 12.22 | 29.72 | -5.36 | 0 | 13.3 | 0 | -0.31 | 0 | 6.86 | -16.24 | 1.02 | -15.0 | 0 | 0 | 2.99 | -29.8 | 13.55 | 8.49 | 11.16 | -0.36 | 1.21 | 19.8 | 0.05 | 0.0 | 98.39 | 28.05 |
| 2015 (2) | 9.42 | 48.35 | -1.23 | 0 | -2.93 | 0 | -0.26 | 0 | 8.19 | 72.06 | 1.2 | -20.0 | 0 | 0 | 4.25 | -38.91 | 12.49 | 52.13 | 11.2 | 50.34 | 1.01 | 18.82 | 0.05 | 66.67 | 76.84 | 0.79 |
| 2014 (1) | 6.35 | 86.76 | -1.59 | 0 | -4.42 | 0 | -0.58 | 0 | 4.76 | 56.07 | 1.5 | 476.92 | 0 | 0 | 6.96 | 301.3 | 8.21 | 99.27 | 7.45 | 104.67 | 0.85 | 3.66 | 0.03 | 0.0 | 76.23 | 0.67 |
| 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) | -0.76 | 67.52 | 20.0 | 0.52 | -79.03 | 113.03 | -2.74 | -177.62 | -27.44 | -1.54 | -333.33 | -14.07 | -0.24 | -271.43 | 95.14 | 1.45 | 141.67 | -11.04 | 0 | 0 | 0 | 12.58 | 105.83 | -18.45 | 1.03 | 1960.0 | -20.77 | 0.84 | 366.67 | -40.43 | 0.52 | 0.0 | -5.45 | 0.16 | 0.0 | 0.0 | -50.00 | 81.62 | -11.58 |
| 24Q2 (19) | -2.34 | -167.83 | -31.46 | 2.48 | 193.58 | 188.26 | 3.53 | 82.9 | 59.73 | 0.66 | 273.68 | 6500.0 | 0.14 | -82.5 | 103.05 | 0.6 | -48.72 | -69.7 | 0 | 0 | 0 | 6.11 | -44.49 | -68.25 | 0.05 | -93.67 | -96.73 | 0.18 | -86.15 | -88.54 | 0.52 | -1.89 | -5.45 | 0.16 | 6.67 | 0.0 | -272.09 | -256.16 | -248.52 |
| 24Q1 (18) | 3.45 | 221.91 | 866.67 | -2.65 | -295.52 | -231.25 | 1.93 | 7.82 | 98.97 | -0.38 | 9.52 | -442.86 | 0.8 | 122.86 | 164.0 | 1.17 | -23.53 | 8.33 | 0 | 0 | 0 | 11.01 | -23.1 | 26.58 | 0.79 | 279.55 | -63.93 | 1.3 | 822.22 | -24.42 | 0.53 | -3.64 | -3.64 | 0.15 | -6.25 | 0.0 | 174.24 | 132.63 | 1037.04 |
| 23Q4 (17) | -2.83 | -197.89 | -145.43 | -0.67 | 83.21 | 77.13 | 1.79 | 183.26 | 323.75 | -0.42 | 68.89 | -481.82 | -3.5 | 29.15 | -206.06 | 1.53 | -6.13 | -40.7 | 0 | 0 | 0 | 14.31 | -7.19 | -35.26 | -0.44 | -133.85 | -115.28 | -0.18 | -112.77 | -110.84 | 0.55 | 0.0 | 5.77 | 0.16 | 0.0 | -5.88 | -533.96 | -1091.58 | -301.41 |
| 23Q3 (16) | -0.95 | 46.63 | -137.25 | -3.99 | -41.99 | 16.7 | -2.15 | -197.29 | -202.82 | -1.35 | -13600.0 | -1327.27 | -4.94 | -7.63 | -120.54 | 1.63 | -17.68 | 297.56 | 0 | 0 | 0 | 15.42 | -19.86 | 260.32 | 1.3 | -15.03 | 900.0 | 1.41 | -10.19 | -16.57 | 0.55 | 0.0 | 10.0 | 0.16 | 0.0 | 14.29 | -44.81 | 42.6 | -140.95 |
| 23Q2 (15) | -1.78 | -295.56 | -439.39 | -2.81 | -251.25 | -1177.27 | 2.21 | 127.84 | 233.94 | 0.01 | 114.29 | -94.44 | -4.59 | -267.2 | -734.55 | 1.98 | 83.33 | 360.47 | 0 | 0 | 0 | 19.24 | 121.28 | 276.78 | 1.53 | -30.14 | 188.68 | 1.57 | -8.72 | 33.05 | 0.55 | 0.0 | 19.57 | 0.16 | 6.67 | 0.0 | -78.07 | -319.84 | -325.84 |
| 23Q1 (14) | -0.45 | -107.22 | -114.47 | -0.8 | 72.7 | 11.11 | 0.97 | 221.25 | 188.18 | -0.07 | -163.64 | -125.0 | -1.25 | -137.88 | -156.56 | 1.08 | -58.14 | 300.0 | 0 | 0 | 0 | 8.70 | -60.67 | 219.16 | 2.19 | -23.96 | 123.47 | 1.72 | 3.61 | -2.27 | 0.55 | 5.77 | 5.77 | 0.15 | -11.76 | -6.25 | -18.60 | -107.01 | -114.59 |
| 22Q4 (13) | 6.23 | 144.31 | 175.66 | -2.93 | 38.83 | -4783.33 | -0.8 | -12.68 | -121.05 | 0.11 | 0.0 | -95.2 | 3.3 | 247.32 | 50.0 | 2.58 | 529.27 | 416.0 | 0 | 0 | 0 | 22.11 | 416.57 | 358.52 | 2.88 | 2115.38 | 200.0 | 1.66 | -1.78 | 88.64 | 0.52 | 4.0 | 1.96 | 0.17 | 21.43 | 21.43 | 265.11 | 142.23 | 79.47 |
| 22Q3 (12) | 2.55 | 872.73 | -45.97 | -4.79 | -2077.27 | -180.12 | -0.71 | 56.97 | -148.97 | 0.11 | -38.89 | -85.33 | -2.24 | -307.27 | -174.42 | 0.41 | -4.65 | -84.53 | 0 | 0 | 0 | 4.28 | -16.2 | -85.55 | 0.13 | -75.47 | -87.96 | 1.69 | 43.22 | 34.13 | 0.5 | 8.7 | 0.0 | 0.14 | -12.5 | 16.67 | 109.44 | 696.96 | -56.41 |
| 22Q2 (11) | -0.33 | -110.61 | 84.13 | -0.22 | 75.56 | 93.99 | -1.65 | -50.0 | -129.05 | 0.18 | -35.71 | 263.64 | -0.55 | -124.89 | 90.42 | 0.43 | 59.26 | -77.6 | 0 | 0 | 0 | 5.11 | 87.44 | -73.77 | 0.53 | -45.92 | -55.46 | 1.18 | -32.95 | 12.38 | 0.46 | -11.54 | -6.12 | 0.16 | 0.0 | 60.0 | -18.33 | -114.38 | 85.54 |
| 22Q1 (10) | 3.11 | 37.61 | 27.98 | -0.9 | -1400.0 | 52.13 | -1.1 | -128.95 | -1933.33 | 0.28 | -87.77 | 127.18 | 2.21 | 0.45 | 301.82 | 0.27 | -46.0 | -64.47 | 0 | 0 | 0 | 2.72 | -43.49 | -58.31 | 0.98 | 2.08 | -63.7 | 1.76 | 100.0 | -10.66 | 0.52 | 1.96 | 20.93 | 0.16 | 14.29 | 100.0 | 127.46 | -13.71 | 30.08 |
| 21Q4 (9) | 2.26 | -52.12 | 303.6 | -0.06 | 96.49 | 94.59 | 3.8 | 162.07 | 141.39 | 2.29 | 205.33 | 154.44 | 2.2 | -26.91 | 199.1 | 0.5 | -81.13 | -41.86 | 0 | 0 | 0 | 4.82 | -83.72 | -40.68 | 0.96 | -11.11 | -44.83 | 0.88 | -30.16 | -3.3 | 0.51 | 2.0 | 59.38 | 0.14 | 16.67 | 133.33 | 147.71 | -41.17 | 271.67 |
| 21Q3 (8) | 4.72 | 326.92 | 263.08 | -1.71 | 53.28 | -375.0 | 1.45 | -74.47 | -73.64 | 0.75 | 781.82 | 367.86 | 3.01 | 152.44 | 220.21 | 2.65 | 38.02 | 754.84 | 0 | 0 | 0 | 29.61 | 52.05 | 654.55 | 1.08 | -9.24 | -9.24 | 1.26 | 20.0 | 103.23 | 0.5 | 2.04 | -1.96 | 0.12 | 20.0 | 100.0 | 251.06 | 297.95 | 129.82 |
| 21Q2 (7) | -2.08 | -185.6 | -139.08 | -3.66 | -94.68 | -454.55 | 5.68 | 9366.67 | 113.53 | -0.11 | 89.32 | 95.02 | -5.74 | -1143.64 | -275.16 | 1.92 | 152.63 | 242.86 | 0 | 0 | 0 | 19.47 | 197.98 | 120.11 | 1.19 | -55.93 | 12000.0 | 1.05 | -46.7 | 10400.0 | 0.49 | 13.95 | 22.5 | 0.1 | 25.0 | 42.86 | -126.83 | -229.44 | 30.03 |
| 21Q1 (6) | 2.43 | 318.92 | -24.77 | -1.88 | -69.37 | -161.11 | 0.06 | 100.65 | 108.45 | -1.03 | -214.44 | -71.67 | 0.55 | 124.77 | -78.09 | 0.76 | -11.63 | 13.43 | 0 | 0 | 0 | 6.53 | -19.61 | -16.32 | 2.7 | 55.17 | 187.23 | 1.97 | 116.48 | 118.89 | 0.43 | 34.38 | 7.5 | 0.08 | 33.33 | 14.29 | 97.98 | 213.87 | -58.44 |
| 20Q4 (5) | -1.11 | -185.38 | -121.98 | -1.11 | -208.33 | -270.0 | -9.18 | -266.91 | -733.1 | 0.9 | 421.43 | 1185.71 | -2.22 | -336.17 | -146.74 | 0.86 | 177.42 | 145.71 | 0 | 0 | 100.0 | 8.13 | 107.15 | 144.79 | 1.74 | 46.22 | 18.37 | 0.91 | 46.77 | 7.06 | 0.32 | -37.25 | -11.11 | 0.06 | 0.0 | -14.29 | -86.05 | -178.77 | -121.81 |
| 20Q3 (4) | 1.3 | 249.43 | 0.0 | -0.36 | 45.45 | 0.0 | 5.5 | 106.77 | 0.0 | -0.28 | 87.33 | 0.0 | 0.94 | 161.44 | 0.0 | 0.31 | -44.64 | 0.0 | 0 | 0 | 0.0 | 3.92 | -55.64 | 0.0 | 1.19 | 12000.0 | 0.0 | 0.62 | 6100.0 | 0.0 | 0.51 | 27.5 | 0.0 | 0.06 | -14.29 | 0.0 | 109.24 | 160.27 | 0.0 |
| 20Q2 (3) | -0.87 | -126.93 | 0.0 | -0.66 | 8.33 | 0.0 | 2.66 | 474.65 | 0.0 | -2.21 | -268.33 | 0.0 | -1.53 | -160.96 | 0.0 | 0.56 | -16.42 | 0.0 | 0 | 0 | 0.0 | 8.85 | 13.29 | 0.0 | -0.01 | -101.06 | 0.0 | 0.01 | -98.89 | 0.0 | 0.4 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -181.25 | -176.88 | 0.0 |
| 20Q1 (2) | 3.23 | -36.04 | 0.0 | -0.72 | -140.0 | 0.0 | -0.71 | -148.97 | 0.0 | -0.6 | -957.14 | 0.0 | 2.51 | -47.16 | 0.0 | 0.67 | 91.43 | 0.0 | 0 | 100.0 | 0.0 | 7.81 | 135.16 | 0.0 | 0.94 | -36.05 | 0.0 | 0.9 | 5.88 | 0.0 | 0.4 | 11.11 | 0.0 | 0.07 | 0.0 | 0.0 | 235.77 | -40.24 | 0.0 |
| 19Q4 (1) | 5.05 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 4.75 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 3.32 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 394.53 | 0.0 | 0.0 |
