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) | 7.37 | -34.08 | -4.42 | 0 | -6.49 | 0 | 1.31 | 0 | 2.95 | -0.67 | 4.12 | -52.04 | -0.12 | 0 | 7.28 | -49.1 | -2.24 | 0 | -1.56 | 0 | 7.98 | 6.4 | 0 | 0 | 114.80 | -1.73 |
| 2022 (9) | 11.18 | -9.62 | -8.21 | 0 | -3.79 | 0 | -0.12 | 0 | 2.97 | 0 | 8.59 | -39.21 | -0.11 | 0 | 14.30 | -21.74 | 0.38 | -95.73 | 2.07 | -76.32 | 7.5 | -1.57 | 0 | 0 | 116.82 | 54.51 |
| 2021 (8) | 12.37 | 128.23 | -12.94 | 0 | 3.31 | 0 | -0.74 | 0 | -0.57 | 0 | 14.13 | 227.84 | -0.15 | 0 | 18.27 | 131.39 | 8.89 | 0 | 8.74 | 0 | 7.62 | -7.64 | 0 | 0 | 75.61 | -7.79 |
| 2020 (7) | 5.42 | -11.29 | -4.34 | 0 | -4.41 | 0 | -1.0 | 0 | 1.08 | -25.0 | 4.31 | -10.21 | -0.1 | 0 | 7.90 | -22.37 | -1.64 | 0 | -1.64 | 0 | 8.25 | -8.54 | 0 | 0 | 82.00 | -53.03 |
| 2019 (6) | 6.11 | -26.83 | -4.67 | 0 | 3.43 | 0 | 0.97 | 34.72 | 1.44 | -33.94 | 4.8 | -21.05 | -0.04 | 0 | 10.17 | -12.29 | -5.8 | 0 | -5.52 | 0 | 9.02 | -6.04 | 0 | 0 | 174.57 | 57.43 |
| 2018 (5) | 8.35 | -37.96 | -6.17 | 0 | -7.89 | 0 | 0.72 | 0 | 2.18 | -52.51 | 6.08 | -36.34 | -0.04 | 0 | 11.60 | -26.37 | -2.75 | 0 | -2.07 | 0 | 9.6 | -1.64 | 0 | 0 | 110.89 | -8.8 |
| 2017 (4) | 13.46 | 99.41 | -8.87 | 0 | -4.67 | 0 | -0.01 | 0 | 4.59 | -30.35 | 9.55 | 263.12 | -0.06 | 0 | 15.75 | 236.65 | 1.28 | 4.07 | 1.31 | -43.78 | 9.76 | -3.27 | 0 | 0 | 121.59 | 123.73 |
| 2016 (3) | 6.75 | -25.74 | -0.16 | 0 | -2.91 | 0 | 0.35 | 0 | 6.59 | 0 | 2.63 | -72.58 | -0.08 | 0 | 4.68 | -73.12 | 1.23 | 0 | 2.33 | 0 | 10.09 | -6.75 | 0 | 0 | 54.35 | -40.03 |
| 2015 (2) | 9.09 | -10.53 | -9.71 | 0 | 4.81 | -39.34 | -0.61 | 0 | -0.62 | 0 | 9.59 | -49.26 | -0.13 | 0 | 17.40 | -45.34 | -0.6 | 0 | -0.79 | 0 | 10.82 | 7.34 | 0 | 0 | 90.63 | 6.6 |
| 2014 (1) | 10.16 | -33.98 | -18.99 | 0 | 7.93 | 0 | 0.64 | 0 | -8.83 | 0 | 18.9 | 8.06 | 0 | 0 | 31.84 | 10.1 | 2.17 | -41.82 | 1.87 | -48.2 | 10.08 | 0.5 | 0 | 0 | 85.02 | -24.2 |
| 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) | 1.39 | -30.85 | -23.2 | -0.74 | -128.14 | -2.78 | -1.37 | -117.46 | 15.95 | 0.17 | -90.0 | -48.48 | 0.65 | -85.99 | -40.37 | 0.71 | 18.33 | -1.39 | -0.06 | -100.0 | -200.0 | 5.18 | 18.25 | 7.89 | -1.09 | -26.74 | -220.59 | -0.94 | -194.0 | -487.5 | 1.81 | -5.73 | -9.95 | 0 | 0 | 0 | 159.77 | 132.1 | 63.3 |
| 24Q2 (19) | 2.01 | 107.22 | 0.0 | 2.63 | 659.57 | 247.75 | -0.63 | 51.54 | 24.1 | 1.7 | 398.25 | 2733.33 | 4.64 | 828.0 | 1917.39 | 0.6 | 42.86 | -65.52 | -0.03 | 50.0 | 0.0 | 4.38 | 41.29 | -63.73 | -0.86 | -26.47 | -126.32 | 1.0 | 208.7 | 9900.0 | 1.92 | -4.48 | -3.03 | 0 | 0 | 0 | 68.84 | -22.65 | -31.85 |
| 24Q1 (18) | 0.97 | -70.25 | 234.48 | -0.47 | 59.48 | 38.16 | -1.3 | 56.81 | -27.45 | -0.57 | -359.09 | -1525.0 | 0.5 | -76.19 | 206.38 | 0.42 | -55.32 | -42.47 | -0.06 | -50.0 | -100.0 | 3.10 | -51.86 | -46.54 | -0.68 | -58.14 | 37.61 | -0.92 | -87.76 | 1.08 | 2.01 | -0.5 | 2.55 | 0 | 0 | 0 | 88.99 | -58.23 | 216.07 |
| 23Q4 (17) | 3.26 | 80.11 | -1.21 | -1.16 | -61.11 | 12.12 | -3.01 | -84.66 | -1684.21 | 0.22 | -33.33 | -38.89 | 2.1 | 92.66 | 6.06 | 0.94 | 30.56 | -25.98 | -0.04 | -100.0 | 20.0 | 6.44 | 34.13 | -37.29 | -0.43 | -26.47 | 64.17 | -0.49 | -206.25 | -508.33 | 2.02 | 0.5 | 4.12 | 0 | 0 | 0 | 213.07 | 117.78 | 33.01 |
| 23Q3 (16) | 1.81 | -9.95 | -11.27 | -0.72 | 59.55 | 65.05 | -1.63 | -96.39 | -21.64 | 0.33 | 450.0 | 560.0 | 1.09 | 373.91 | 5550.0 | 0.72 | -58.62 | -71.31 | -0.02 | 33.33 | 33.33 | 4.80 | -60.25 | -74.03 | -0.34 | 10.53 | 56.41 | -0.16 | -1700.0 | 50.0 | 2.01 | 1.52 | 4.15 | 0 | 0 | 0 | 97.84 | -3.14 | -22.78 |
| 23Q2 (15) | 2.01 | 593.1 | -27.17 | -1.78 | -134.21 | 26.45 | -0.83 | 18.63 | 45.03 | 0.06 | 50.0 | 137.5 | 0.23 | 148.94 | -32.35 | 1.74 | 138.36 | -27.8 | -0.03 | 0.0 | -50.0 | 12.07 | 108.25 | -17.38 | -0.38 | 65.14 | -147.5 | 0.01 | 101.08 | -98.92 | 1.98 | 1.02 | 7.61 | 0 | 0 | 0 | 101.01 | 258.74 | 1.37 |
| 23Q1 (14) | 0.29 | -91.21 | -90.55 | -0.76 | 42.42 | 68.6 | -1.02 | -636.84 | 9.73 | 0.04 | -88.89 | 110.81 | -0.47 | -123.74 | -172.31 | 0.73 | -42.52 | -69.71 | -0.03 | 40.0 | -50.0 | 5.80 | -43.52 | -57.61 | -1.09 | 9.17 | -169.43 | -0.93 | -875.0 | -169.4 | 1.96 | 1.03 | 9.5 | 0 | 0 | 0 | 28.16 | -82.42 | -71.29 |
| 22Q4 (13) | 3.3 | 61.76 | -37.97 | -1.32 | 35.92 | 62.92 | 0.19 | 114.18 | 120.88 | 0.36 | 620.0 | 376.92 | 1.98 | 10000.0 | 12.5 | 1.27 | -49.4 | -63.82 | -0.05 | -66.67 | -25.0 | 10.27 | -44.45 | -42.47 | -1.2 | -53.85 | -150.21 | 0.12 | 137.5 | -95.74 | 1.94 | 0.52 | 4.3 | 0 | 0 | 0 | 160.19 | 26.43 | 40.92 |
| 22Q3 (12) | 2.04 | -26.09 | -44.72 | -2.06 | 14.88 | 36.22 | -1.34 | 11.26 | -1575.0 | 0.05 | 131.25 | 131.25 | -0.02 | -105.88 | -104.35 | 2.51 | 4.15 | -43.85 | -0.03 | -50.0 | 50.0 | 18.48 | 26.47 | -14.78 | -0.78 | -197.5 | -128.68 | -0.32 | -134.41 | -110.85 | 1.93 | 4.89 | 0.52 | 0 | 0 | 0 | 126.71 | 27.17 | 67.23 |
| 22Q2 (11) | 2.76 | -10.1 | 26.61 | -2.42 | 0.0 | 41.55 | -1.51 | -33.63 | -148.24 | -0.16 | 56.76 | -188.89 | 0.34 | -47.69 | 117.35 | 2.41 | 0.0 | -41.36 | -0.02 | 0.0 | 33.33 | 14.61 | 6.85 | -29.09 | 0.8 | -49.04 | -67.48 | 0.93 | -30.6 | -50.79 | 1.84 | 2.79 | -3.16 | 0 | 0 | 0 | 99.64 | 1.59 | 73.23 |
| 22Q1 (10) | 3.07 | -42.29 | 160.17 | -2.42 | 32.02 | -21.0 | -1.13 | -24.18 | -196.58 | -0.37 | -184.62 | 41.27 | 0.65 | -63.07 | 179.27 | 2.41 | -31.34 | 18.14 | -0.02 | 50.0 | -100.0 | 13.68 | -23.35 | 14.72 | 1.57 | -34.31 | 18.94 | 1.34 | -52.48 | 24.07 | 1.79 | -3.76 | -7.73 | 0 | 0 | 0 | 98.08 | -13.72 | 151.03 |
| 21Q4 (9) | 5.32 | 44.17 | 77.93 | -3.56 | -10.22 | -106.98 | -0.91 | -1037.5 | 51.34 | -0.13 | 18.75 | 66.67 | 1.76 | 282.61 | 38.58 | 3.51 | -21.48 | 107.69 | -0.04 | 33.33 | 0.0 | 17.84 | -17.72 | 60.81 | 2.39 | -12.13 | 1295.0 | 2.82 | -4.41 | 632.08 | 1.86 | -3.12 | -6.06 | 0 | 0 | 0 | 113.68 | 50.03 | -44.87 |
| 21Q3 (8) | 3.69 | 69.27 | 515.0 | -3.23 | 21.98 | -229.59 | -0.08 | -102.56 | -134.78 | -0.16 | -188.89 | 40.74 | 0.46 | 123.47 | 221.05 | 4.47 | 8.76 | 360.82 | -0.06 | -100.0 | -100.0 | 21.69 | 5.22 | 205.2 | 2.72 | 10.57 | 2366.67 | 2.95 | 56.08 | 14850.0 | 1.92 | 1.05 | -5.88 | 0 | 0 | 0 | 75.77 | 31.73 | 155.09 |
| 21Q2 (7) | 2.18 | 84.75 | 23.86 | -4.14 | -107.0 | -989.47 | 3.13 | 167.52 | 358.68 | 0.18 | 128.57 | 800.0 | -1.96 | -139.02 | -242.03 | 4.11 | 101.47 | 1041.67 | -0.03 | -200.0 | -50.0 | 20.61 | 72.88 | 637.45 | 2.46 | 86.36 | 496.77 | 1.89 | 75.0 | 450.0 | 1.9 | -2.06 | -9.52 | 0 | 0 | 0 | 57.52 | 47.21 | -49.02 |
| 21Q1 (6) | 1.18 | -60.54 | 1585.71 | -2.0 | -16.28 | -58.73 | 1.17 | 162.57 | 175.0 | -0.63 | -61.54 | -85.29 | -0.82 | -164.57 | 31.09 | 2.04 | 20.71 | 56.92 | -0.01 | 75.0 | 50.0 | 11.92 | 7.45 | 17.58 | 1.32 | 760.0 | 291.3 | 1.08 | 303.77 | 296.36 | 1.94 | -2.02 | -8.92 | 0 | 0 | 0 | 39.07 | -81.05 | 781.93 |
| 20Q4 (5) | 2.99 | 398.33 | 56.54 | -1.72 | -75.51 | -196.55 | -1.87 | -913.04 | -165.61 | -0.39 | -44.44 | -333.33 | 1.27 | 434.21 | -4.51 | 1.69 | 74.23 | 196.49 | -0.04 | -33.33 | -300.0 | 11.10 | 56.15 | 144.71 | -0.2 | -66.67 | 83.05 | -0.53 | -2550.0 | 51.38 | 1.98 | -2.94 | -10.41 | 0 | 0 | 0 | 206.21 | 594.23 | 20.92 |
| 20Q3 (4) | 0.6 | -65.91 | 0.0 | -0.98 | -157.89 | 0.0 | 0.23 | 119.01 | 0.0 | -0.27 | -1450.0 | 0.0 | -0.38 | -127.54 | 0.0 | 0.97 | 169.44 | 0.0 | -0.03 | -50.0 | 0.0 | 7.11 | 154.25 | 0.0 | -0.12 | 80.65 | 0.0 | -0.02 | 96.3 | 0.0 | 2.04 | -2.86 | 0.0 | 0 | 0 | 0.0 | 29.70 | -73.67 | 0.0 |
| 20Q2 (3) | 1.76 | 2414.29 | 0.0 | -0.38 | 69.84 | 0.0 | -1.21 | 22.44 | 0.0 | 0.02 | 105.88 | 0.0 | 1.38 | 215.97 | 0.0 | 0.36 | -72.31 | 0.0 | -0.02 | 0.0 | 0.0 | 2.80 | -72.44 | 0.0 | -0.62 | 10.14 | 0.0 | -0.54 | 1.82 | 0.0 | 2.1 | -1.41 | 0.0 | 0 | 0 | 0.0 | 112.82 | 2446.52 | 0.0 |
| 20Q1 (2) | 0.07 | -96.34 | 0.0 | -1.26 | -117.24 | 0.0 | -1.56 | -154.74 | 0.0 | -0.34 | -277.78 | 0.0 | -1.19 | -189.47 | 0.0 | 1.3 | 128.07 | 0.0 | -0.02 | -100.0 | 0.0 | 10.14 | 123.62 | 0.0 | -0.69 | 41.53 | 0.0 | -0.55 | 49.54 | 0.0 | 2.13 | -3.62 | 0.0 | 0 | 0 | 0.0 | 4.43 | -97.4 | 0.0 |
| 19Q4 (1) | 1.91 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 170.54 | 0.0 | 0.0 |
