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) | 44.36 | 249.02 | -20.26 | 0 | -25.19 | 0 | -0.52 | 0 | 24.1 | 837.74 | 8.08 | -15.75 | -4.41 | 0 | 3.15 | -13.7 | 16.01 | -12.08 | 12.57 | -4.92 | 6.16 | 2.84 | 0.16 | 300.0 | 234.83 | 255.67 |
| 2022 (9) | 12.71 | 541.92 | -10.14 | 0 | 1.77 | 0 | 2.22 | 0 | 2.57 | 0 | 9.59 | 53.44 | -0.39 | 0 | 3.65 | 41.57 | 18.21 | 31.77 | 13.22 | 36.71 | 5.99 | 46.1 | 0.04 | -42.86 | 66.03 | 361.51 |
| 2021 (8) | 1.98 | -88.57 | -4.06 | 0 | -9.63 | 0 | -1.4 | 0 | -2.08 | 0 | 6.25 | 83.82 | -0.62 | 0 | 2.58 | 55.92 | 13.82 | 49.41 | 9.67 | 45.85 | 4.1 | 6.22 | 0.07 | -46.15 | 14.31 | -91.23 |
| 2020 (7) | 17.33 | -29.7 | 1.04 | -86.8 | -6.15 | 0 | -0.77 | 0 | 18.37 | -43.53 | 3.4 | 5.59 | -0.07 | 0 | 1.65 | 31.56 | 9.25 | -22.53 | 6.63 | -35.57 | 3.86 | -5.85 | 0.13 | -7.14 | 163.18 | -3.81 |
| 2019 (6) | 24.65 | 74.08 | 7.88 | 0 | -13.07 | 0 | -0.59 | 0 | 32.53 | 0 | 3.22 | 2.55 | -0.03 | 0 | 1.26 | 8.8 | 11.94 | -1.49 | 10.29 | -13.16 | 4.1 | 23.49 | 0.14 | 16.67 | 169.65 | 83.19 |
| 2018 (5) | 14.16 | 0 | -15.14 | 0 | 0.88 | -71.7 | 0.67 | -52.14 | -0.98 | 0 | 3.14 | 35.34 | -0.09 | 0 | 1.16 | 30.75 | 12.12 | 15.32 | 11.85 | 71.49 | 3.32 | -22.79 | 0.12 | 0.0 | 92.61 | 0 |
| 2017 (4) | -1.35 | 0 | -1.65 | 0 | 3.11 | 0 | 1.4 | 0 | -3.0 | 0 | 2.32 | -16.25 | -0.12 | 0 | 0.88 | -41.23 | 10.51 | 747.58 | 6.91 | -37.12 | 4.3 | -30.08 | 0.12 | -47.83 | -11.92 | 0 |
| 2016 (3) | 15.47 | 0 | -2.26 | 0 | -12.77 | 0 | -0.86 | 0 | 13.21 | 0 | 2.77 | -53.13 | 0 | 0 | 1.50 | -51.8 | 1.24 | -61.13 | 10.99 | 286.97 | 6.15 | -15.64 | 0.23 | -57.41 | 89.06 | 0 |
| 2015 (2) | -2.58 | 0 | -7.55 | 0 | -4.99 | 0 | 0.22 | -75.0 | -10.13 | 0 | 5.91 | 151.49 | -0.71 | 0 | 3.12 | 128.21 | 3.19 | 6.33 | 2.84 | 35.89 | 7.29 | 8.48 | 0.54 | 12.5 | -24.18 | 0 |
| 2014 (1) | 16.97 | 83.86 | 6.19 | 0 | -1.51 | 0 | 0.88 | 0 | 23.16 | 0 | 2.35 | -53.37 | -0.25 | 0 | 1.37 | -58.04 | 3.0 | 4.9 | 2.09 | -35.69 | 6.72 | 5.0 | 0.48 | 0.0 | 182.67 | 100.48 |
| 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) | 5.24 | 1410.0 | -46.48 | -3.82 | -6.41 | 51.4 | -7.16 | -419.64 | 25.88 | 0.37 | 163.79 | 305.56 | 1.42 | 135.59 | -26.42 | 2.09 | -22.59 | 20.81 | 0.11 | 1000.0 | 139.29 | 3.48 | -29.87 | 38.37 | 4.83 | 31.25 | 12.33 | 2.88 | 4.73 | -12.73 | 1.69 | -5.59 | 13.42 | 0.03 | -25.0 | -57.14 | 113.91 | 1404.3 | -43.45 |
| 24Q2 (19) | -0.4 | 79.17 | -105.1 | -3.59 | -420.54 | -54.08 | 2.24 | 36.59 | 123.83 | -0.58 | -625.0 | -866.67 | -3.99 | -398.75 | -172.28 | 2.7 | -6.25 | -2.88 | 0.01 | 110.0 | 133.33 | 4.96 | -19.82 | 10.87 | 3.68 | 119.05 | 33.82 | 2.75 | 61.76 | -14.86 | 1.79 | 16.99 | 14.74 | 0.04 | 100.0 | 33.33 | -8.73 | 85.22 | -105.36 |
| 24Q1 (18) | -1.92 | -114.77 | -114.0 | 1.12 | 110.27 | 31.76 | 1.64 | 2442.86 | 127.11 | -0.08 | -180.0 | 78.95 | -0.8 | -138.28 | -105.49 | 2.88 | 60.89 | 61.8 | -0.1 | 97.33 | 72.22 | 6.18 | 122.83 | 111.23 | 1.68 | -62.75 | -62.33 | 1.7 | -44.63 | -42.76 | 1.53 | 2.0 | -5.56 | 0.02 | -50.0 | 0.0 | -59.08 | -120.95 | -119.86 |
| 23Q4 (17) | 13.0 | 32.79 | 100.93 | -10.91 | -38.8 | -125.88 | -0.07 | 99.28 | 97.96 | 0.1 | 155.56 | 118.52 | 2.09 | 8.29 | 27.44 | 1.79 | 3.47 | -41.88 | -3.74 | -1235.71 | -5242.86 | 2.77 | 10.43 | -31.53 | 4.51 | 4.88 | -35.29 | 3.07 | -6.97 | -11.27 | 1.5 | 0.67 | -6.83 | 0.04 | -42.86 | 500.0 | 282.00 | 39.99 | 120.54 |
| 23Q3 (16) | 9.79 | 24.71 | 120.5 | -7.86 | -237.34 | -627.78 | -9.66 | -2.77 | -1441.67 | -0.18 | -200.0 | -113.64 | 1.93 | -65.04 | -42.56 | 1.73 | -37.77 | -22.42 | -0.28 | -833.33 | -2700.0 | 2.51 | -43.81 | -26.94 | 4.3 | 56.36 | -10.97 | 3.3 | 2.17 | -32.93 | 1.49 | -4.49 | -4.49 | 0.07 | 133.33 | 133.33 | 201.44 | 23.69 | 195.36 |
| 23Q2 (15) | 7.85 | -42.74 | 992.05 | -2.33 | -374.12 | -5.91 | -9.4 | -55.37 | -281.47 | -0.06 | 84.21 | -104.96 | 5.52 | -62.09 | 279.22 | 2.78 | 56.18 | 31.75 | -0.03 | 91.67 | 90.62 | 4.47 | 52.76 | 31.65 | 2.75 | -38.34 | -18.64 | 3.23 | 8.75 | 21.43 | 1.56 | -3.7 | 7.59 | 0.03 | 50.0 | 200.0 | 162.86 | -45.24 | 862.5 |
| 23Q1 (14) | 13.71 | 111.9 | 413.48 | 0.85 | 117.6 | 142.08 | -6.05 | -76.38 | -764.29 | -0.38 | 29.63 | -265.22 | 14.56 | 787.8 | 2140.0 | 1.78 | -42.21 | -17.97 | -0.36 | -414.29 | 0 | 2.93 | -27.77 | -19.58 | 4.46 | -36.01 | 47.19 | 2.97 | -14.16 | 36.24 | 1.62 | 0.62 | 18.25 | 0.02 | 300.0 | 100.0 | 297.40 | 132.59 | 296.53 |
| 22Q4 (13) | 6.47 | 45.72 | 104.1 | -4.83 | -347.22 | -166.85 | -3.43 | -576.39 | 52.03 | -0.54 | -140.91 | 19.4 | 1.64 | -51.19 | 20.59 | 3.08 | 38.12 | 92.5 | -0.07 | -600.0 | 87.93 | 4.05 | 17.84 | 82.34 | 6.97 | 44.31 | 72.95 | 3.46 | -29.67 | 25.36 | 1.61 | 3.21 | 50.47 | -0.01 | -133.33 | -150.0 | 127.87 | 87.48 | 55.29 |
| 22Q3 (12) | 4.44 | 604.55 | 616.28 | -1.08 | 50.91 | 53.04 | 0.72 | -86.1 | 89.47 | 1.32 | 9.09 | 103.08 | 3.36 | 209.09 | 206.33 | 2.23 | 5.69 | 36.81 | -0.01 | 96.88 | 75.0 | 3.44 | 1.25 | 45.63 | 4.83 | 42.9 | 21.36 | 4.92 | 84.96 | 69.07 | 1.56 | 7.59 | 50.0 | 0.03 | 200.0 | 50.0 | 68.20 | 419.31 | 414.84 |
| 22Q2 (11) | -0.88 | -132.96 | 78.33 | -2.2 | -8.91 | -438.46 | 5.18 | 840.0 | 240.79 | 1.21 | 426.09 | 213.08 | -3.08 | -573.85 | 9.68 | 2.11 | -2.76 | -0.47 | -0.32 | 0 | 0 | 3.40 | -6.68 | -15.84 | 3.38 | 11.55 | 4.0 | 2.66 | 22.02 | 15.15 | 1.45 | 5.84 | 47.96 | 0.01 | 0.0 | 0.0 | -21.36 | -128.48 | 82.64 |
| 22Q1 (10) | 2.67 | -15.77 | -28.23 | -2.02 | -11.6 | -231.15 | -0.7 | 90.21 | 84.02 | 0.23 | 134.33 | 176.67 | 0.65 | -52.21 | -79.1 | 2.17 | 35.62 | 141.11 | 0 | 100.0 | 0 | 3.64 | 63.76 | 97.03 | 3.03 | -24.81 | 18.36 | 2.18 | -21.01 | 28.99 | 1.37 | 28.04 | 35.64 | 0.01 | -50.0 | -50.0 | 75.00 | -8.91 | -45.16 |
| 21Q4 (9) | 3.17 | 468.6 | 196.26 | -1.81 | 21.3 | -177.35 | -7.15 | -1981.58 | -371.86 | -0.67 | -203.08 | -116.13 | 1.36 | 143.04 | -60.12 | 1.6 | -1.84 | 119.18 | -0.58 | -1350.0 | -1060.0 | 2.22 | -5.89 | 67.02 | 4.03 | 1.26 | 11.63 | 2.76 | -5.15 | 42.27 | 1.07 | 2.88 | 7.0 | 0.02 | 0.0 | -33.33 | 82.34 | 480.09 | 128.54 |
| 21Q3 (8) | -0.86 | 78.82 | -108.76 | -2.3 | -453.85 | -1433.33 | 0.38 | -75.0 | 103.07 | 0.65 | 160.75 | 6600.0 | -3.16 | 7.33 | -132.68 | 1.63 | -23.11 | 108.97 | -0.04 | 0 | -300.0 | 2.36 | -41.48 | 63.89 | 3.98 | 22.46 | -15.68 | 2.91 | 25.97 | -1.36 | 1.04 | 6.12 | 6.12 | 0.02 | 100.0 | -33.33 | -21.66 | 82.39 | -108.74 |
| 21Q2 (7) | -4.06 | -209.14 | -170.24 | 0.65 | 206.56 | 822.22 | 1.52 | 134.7 | -33.91 | -1.07 | -256.67 | -205.71 | -3.41 | -209.65 | -159.93 | 2.12 | 135.56 | 285.45 | 0 | 0 | 100.0 | 4.04 | 118.47 | 262.19 | 3.25 | 26.95 | 206.6 | 2.31 | 36.69 | 49.03 | 0.98 | -2.97 | 4.26 | 0.01 | -50.0 | -66.67 | -123.03 | -189.96 | -153.64 |
| 21Q1 (6) | 3.72 | 247.66 | 463.64 | -0.61 | -126.07 | 42.45 | -4.38 | -266.54 | -436.92 | -0.3 | 3.23 | -233.33 | 3.11 | -8.8 | 877.5 | 0.9 | 23.29 | -32.84 | 0 | 100.0 | 0 | 1.85 | 38.83 | -35.03 | 2.56 | -29.09 | 1928.57 | 1.69 | -12.89 | 789.47 | 1.01 | 1.0 | 6.32 | 0.02 | -33.33 | -33.33 | 136.76 | 279.62 | 142.45 |
| 20Q4 (5) | 1.07 | -89.1 | -89.22 | 2.34 | 1660.0 | 568.0 | 2.63 | 121.24 | 189.76 | -0.31 | -3000.0 | 16.22 | 3.41 | -64.74 | -63.84 | 0.73 | -6.41 | -23.16 | -0.05 | -400.0 | -150.0 | 1.33 | -7.66 | -12.36 | 3.61 | -23.52 | 99.45 | 1.94 | -34.24 | 331.11 | 1.0 | 2.04 | 7.53 | 0.03 | 0.0 | 0.0 | 36.03 | -85.47 | -94.88 |
| 20Q3 (4) | 9.82 | 69.9 | 0.0 | -0.15 | -66.67 | 0.0 | -12.38 | -638.26 | 0.0 | -0.01 | 97.14 | 0.0 | 9.67 | 69.95 | 0.0 | 0.78 | 41.82 | 0.0 | -0.01 | 0.0 | 0.0 | 1.44 | 29.32 | 0.0 | 4.72 | 345.28 | 0.0 | 2.95 | 90.32 | 0.0 | 0.98 | 4.26 | 0.0 | 0.03 | 0.0 | 0.0 | 247.98 | 8.12 | 0.0 |
| 20Q2 (3) | 5.78 | 775.76 | 0.0 | -0.09 | 91.51 | 0.0 | 2.3 | 76.92 | 0.0 | -0.35 | -288.89 | 0.0 | 5.69 | 1522.5 | 0.0 | 0.55 | -58.96 | 0.0 | -0.01 | 0 | 0.0 | 1.11 | -60.81 | 0.0 | 1.06 | 857.14 | 0.0 | 1.55 | 715.79 | 0.0 | 0.94 | -1.05 | 0.0 | 0.03 | 0.0 | 0.0 | 229.37 | 306.6 | 0.0 |
| 20Q1 (2) | 0.66 | -93.35 | 0.0 | -1.06 | -112.0 | 0.0 | 1.3 | 144.37 | 0.0 | -0.09 | 75.68 | 0.0 | -0.4 | -104.24 | 0.0 | 1.34 | 41.05 | 0.0 | 0 | 100.0 | 0.0 | 2.84 | 87.26 | 0.0 | -0.14 | -107.73 | 0.0 | 0.19 | -57.78 | 0.0 | 0.95 | 2.15 | 0.0 | 0.03 | 0.0 | 0.0 | 56.41 | -91.99 | 0.0 |
| 19Q4 (1) | 9.93 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -2.93 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 9.43 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 704.26 | 0.0 | 0.0 |
