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) | 42.11 | 3.77 | -14.13 | 0 | -30.78 | 0 | -1.67 | 0 | 27.98 | -15.85 | 6.06 | -47.12 | -0.11 | 0 | 2.80 | -39.89 | 16.57 | 2.86 | 12.54 | -13.1 | 16.57 | 3.05 | 0.14 | 40.0 | 143.97 | 8.6 |
| 2022 (9) | 40.58 | 292.46 | -7.33 | 0 | -9.58 | 0 | 1.87 | 3016.67 | 33.25 | 0 | 11.46 | -34.92 | -0.18 | 0 | 4.66 | -36.28 | 16.11 | 4.07 | 14.43 | 40.78 | 16.08 | 15.02 | 0.1 | 11.11 | 132.57 | 211.81 |
| 2021 (8) | 10.34 | 15.92 | -20.93 | 0 | 2.76 | -87.28 | 0.06 | -88.68 | -10.59 | 0 | 17.61 | -19.92 | 0.9 | 0 | 7.32 | -29.5 | 15.48 | -22.87 | 10.25 | -16.33 | 13.98 | 38.01 | 0.09 | 0.0 | 42.52 | 7.1 |
| 2020 (7) | 8.92 | 141.08 | -20.68 | 0 | 21.69 | 95.76 | 0.53 | 0 | -11.76 | 0 | 21.99 | -11.93 | -0.29 | 0 | 10.38 | -46.5 | 20.07 | 824.88 | 12.25 | 15212.5 | 10.13 | 27.9 | 0.09 | -10.0 | 39.70 | -13.09 |
| 2019 (6) | 3.7 | 21.31 | -11.46 | 0 | 11.08 | 0 | -0.56 | 0 | -7.76 | 0 | 24.97 | 291.38 | -1.09 | 0 | 19.41 | 217.47 | 2.17 | 52.82 | 0.08 | -93.85 | 7.92 | 13.47 | 0.1 | 0.0 | 45.68 | 25.5 |
| 2018 (5) | 3.05 | -75.91 | -4.46 | 0 | -3.24 | 0 | -0.14 | 0 | -1.41 | 0 | 6.38 | 44.34 | -1.04 | 0 | 6.11 | 61.02 | 1.42 | -74.37 | 1.3 | -38.97 | 6.98 | -1.83 | 0.1 | 0.0 | 36.40 | -73.15 |
| 2017 (4) | 12.66 | -45.38 | -16.98 | 0 | -1.53 | 0 | -0.62 | 0 | -4.32 | 0 | 4.42 | 72.66 | 0.02 | 0 | 3.80 | 100.33 | 5.54 | -27.86 | 2.13 | -64.26 | 7.11 | -12.87 | 0.1 | -37.5 | 135.55 | -16.5 |
| 2016 (3) | 23.18 | 85.29 | -4.51 | 0 | -7.07 | 0 | -0.87 | 0 | 18.67 | 144.05 | 2.56 | -32.98 | -0.25 | 0 | 1.90 | -16.0 | 7.68 | -23.43 | 5.96 | -26.69 | 8.16 | -6.1 | 0.16 | -11.11 | 162.32 | 120.59 |
| 2015 (2) | 12.51 | -1.88 | -4.86 | 0 | -8.27 | 0 | 0.5 | 0 | 7.65 | -1.29 | 3.82 | 30.38 | -1.12 | 0 | 2.26 | 25.52 | 10.03 | -4.57 | 8.13 | 17.49 | 8.69 | 21.03 | 0.18 | 20.0 | 73.59 | -17.75 |
| 2014 (1) | 12.75 | 115.01 | -5.0 | 0 | 0.17 | -90.4 | -0.88 | 0 | 7.75 | 0 | 2.93 | -61.35 | -0.6 | 0 | 1.80 | -69.66 | 10.51 | 178.04 | 6.92 | 559.05 | 7.18 | 22.11 | 0.15 | -31.82 | 89.47 | 7.88 |
| 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) | 6.18 | 281.48 | -12.22 | -3.69 | -202.5 | -192.86 | -6.84 | -19.79 | -84.37 | 1.44 | 221.01 | 300.0 | 2.49 | -52.3 | -56.92 | 1.93 | -11.87 | 15.57 | -0.05 | 0 | -138.46 | 2.87 | -20.86 | 2.99 | 7.18 | 17.9 | 15.62 | 4.2 | 14.75 | -11.02 | 3.33 | -3.2 | -17.16 | 0.04 | 33.33 | 0.0 | 81.64 | 259.31 | 1.82 |
| 24Q2 (19) | 1.62 | -76.92 | -74.37 | 3.6 | 185.92 | 189.55 | -5.71 | -494.79 | 40.71 | -1.19 | -291.94 | -27.96 | 5.22 | 84.45 | 126.96 | 2.19 | -7.98 | 40.38 | 0 | 100.0 | 100.0 | 3.63 | -23.49 | 36.45 | 6.09 | 129.81 | 46.39 | 3.66 | 60.53 | -27.81 | 3.44 | -1.99 | -18.48 | 0.03 | -25.0 | 0.0 | 22.72 | -81.13 | -66.49 |
| 24Q1 (18) | 7.02 | -40.61 | -58.51 | -4.19 | 32.42 | -58.71 | -0.96 | 90.25 | 87.35 | 0.62 | 169.66 | 395.24 | 2.83 | -49.64 | -80.18 | 2.38 | 47.83 | 95.08 | -0.09 | 66.67 | -325.0 | 4.74 | 60.29 | 68.21 | 2.65 | -41.37 | 57.74 | 2.28 | -6.94 | 660.0 | 3.51 | -9.77 | -20.77 | 0.04 | 0.0 | 33.33 | 120.41 | -35.01 | -66.13 |
| 23Q4 (17) | 11.82 | 67.9 | -33.26 | -6.2 | -392.06 | -453.57 | -9.85 | -165.5 | -151.92 | -0.89 | -347.22 | -188.12 | 5.62 | -2.77 | -66.12 | 1.61 | -3.59 | -47.56 | -0.27 | -307.69 | -170.0 | 2.96 | 6.12 | -40.75 | 4.52 | -27.21 | -20.14 | 2.45 | -48.09 | -25.98 | 3.89 | -3.23 | -4.42 | 0.04 | 0.0 | 33.33 | 185.27 | 131.06 | -22.48 |
| 23Q3 (16) | 7.04 | 11.39 | 293.94 | -1.26 | 68.66 | -41.57 | -3.71 | 61.47 | 7.94 | 0.36 | 138.71 | 350.0 | 5.78 | 151.3 | 227.88 | 1.67 | 7.05 | -36.74 | 0.13 | 1400.0 | 200.0 | 2.79 | 4.85 | -22.07 | 6.21 | 49.28 | -3.12 | 4.72 | -6.9 | -23.62 | 4.02 | -4.74 | -2.9 | 0.04 | 33.33 | 100.0 | 80.18 | 18.24 | 328.4 |
| 23Q2 (15) | 6.32 | -62.65 | -23.39 | -4.02 | -52.27 | -41.05 | -9.63 | -26.88 | -99.38 | -0.93 | -342.86 | -232.14 | 2.3 | -83.89 | -57.41 | 1.56 | 27.87 | -35.8 | -0.01 | -125.0 | 0.0 | 2.66 | -5.69 | -45.21 | 4.16 | 147.62 | 109.05 | 5.07 | 1590.0 | 116.67 | 4.22 | -4.74 | 6.3 | 0.03 | 0.0 | 50.0 | 67.81 | -80.92 | -47.97 |
| 23Q1 (14) | 16.92 | -4.46 | -7.29 | -2.64 | -135.71 | -6.88 | -7.59 | -94.12 | -337.93 | -0.21 | -120.79 | -119.81 | 14.28 | -13.92 | -9.51 | 1.22 | -60.26 | -63.14 | 0.04 | 140.0 | -33.33 | 2.82 | -43.54 | -48.48 | 1.68 | -70.32 | -18.45 | 0.3 | -90.94 | -88.46 | 4.43 | 8.85 | 13.59 | 0.03 | 0.0 | 50.0 | 355.46 | 48.73 | 26.99 |
| 22Q4 (13) | 17.71 | 587.88 | 617.0 | -1.12 | -25.84 | 79.64 | -3.91 | 2.98 | -19450.0 | 1.01 | 1162.5 | 27.85 | 16.59 | 467.04 | 647.52 | 3.07 | 16.29 | -35.23 | -0.1 | 23.08 | 9.09 | 5.00 | 39.58 | -29.32 | 5.66 | -11.7 | 74.15 | 3.31 | -46.44 | 64.68 | 4.07 | -1.69 | 7.67 | 0.03 | 50.0 | 150.0 | 239.00 | 780.79 | 454.44 |
| 22Q3 (12) | -3.63 | -144.0 | -159.9 | -0.89 | 68.77 | 67.75 | -4.03 | 16.56 | -3258.33 | 0.08 | 128.57 | 110.53 | -4.52 | -183.7 | -236.97 | 2.64 | 8.64 | -46.88 | -0.13 | -1200.0 | -112.04 | 3.58 | -26.28 | -56.83 | 6.41 | 222.11 | 44.37 | 6.18 | 164.1 | 129.74 | 4.14 | 4.28 | 14.68 | 0.02 | 0.0 | -81.82 | -35.11 | -126.94 | -137.13 |
| 22Q2 (11) | 8.25 | -54.79 | 16400.0 | -2.85 | -15.38 | 27.66 | -4.83 | -251.41 | -1338.46 | -0.28 | -126.42 | 42.86 | 5.4 | -65.78 | 238.82 | 2.43 | -26.59 | -23.1 | -0.01 | -116.67 | 66.67 | 4.86 | -11.32 | -5.77 | 1.99 | -3.4 | -58.37 | 2.34 | -10.0 | -35.54 | 3.97 | 1.79 | 16.08 | 0.02 | 0.0 | 0.0 | 130.33 | -53.44 | 18328.91 |
| 22Q1 (10) | 18.25 | 638.87 | 942.86 | -2.47 | 55.09 | 71.67 | 3.19 | 16050.0 | 26.59 | 1.06 | 34.18 | 103.85 | 15.78 | 620.79 | 326.4 | 3.31 | -30.17 | -30.17 | 0.06 | 154.55 | 250.0 | 5.47 | -22.55 | -39.64 | 2.06 | -36.62 | -31.56 | 2.6 | 29.35 | 35.42 | 3.9 | 3.17 | 23.03 | 0.02 | 133.33 | 0.0 | 279.91 | 549.34 | 717.33 |
| 21Q4 (9) | 2.47 | -59.24 | -54.51 | -5.5 | -99.28 | -35.14 | -0.02 | 83.33 | -100.44 | 0.79 | 203.95 | 315.79 | -3.03 | -191.82 | -322.79 | 4.74 | -4.63 | 1.72 | -0.11 | -110.19 | -142.31 | 7.07 | -14.75 | 1.5 | 3.25 | -26.8 | -54.55 | 2.01 | -25.28 | -50.86 | 3.78 | 4.71 | 28.57 | -0.06 | -154.55 | -400.0 | 43.11 | -54.4 | -44.03 |
| 21Q3 (8) | 6.06 | 12020.0 | -27.51 | -2.76 | 29.95 | 52.66 | -0.12 | -130.77 | -101.84 | -0.76 | -55.1 | 56.32 | 3.3 | 184.83 | 30.43 | 4.97 | 57.28 | -36.28 | 1.08 | 3700.0 | -4.42 | 8.29 | 60.93 | -30.47 | 4.44 | -7.11 | -44.08 | 2.69 | -25.9 | -45.44 | 3.61 | 5.56 | 37.79 | 0.11 | 450.0 | 450.0 | 94.54 | 13267.93 | -14.39 |
| 21Q2 (7) | 0.05 | -97.14 | 101.46 | -3.94 | 54.82 | 47.26 | 0.39 | -84.52 | -91.96 | -0.49 | -194.23 | -124.5 | -3.89 | 44.19 | 64.28 | 3.16 | -33.33 | -51.31 | -0.03 | 25.0 | 97.54 | 5.15 | -43.19 | -58.69 | 4.78 | 58.8 | -13.09 | 3.63 | 89.06 | -10.15 | 3.42 | 7.89 | 43.7 | 0.02 | 0.0 | 0.0 | 0.71 | -97.93 | 101.33 |
| 21Q1 (6) | 1.75 | -67.77 | 220.69 | -8.72 | -114.25 | -163.44 | 2.52 | -44.0 | -56.55 | 0.52 | 173.68 | 477.78 | -6.97 | -612.5 | -46.43 | 4.74 | 1.72 | 55.41 | -0.04 | -115.38 | 91.49 | 9.07 | 30.25 | -18.43 | 3.01 | -57.9 | 678.85 | 1.92 | -53.06 | 334.15 | 3.17 | 7.82 | 44.09 | 0.02 | 0.0 | 0.0 | 34.25 | -55.54 | 133.07 |
| 20Q4 (5) | 5.43 | -35.05 | 308.05 | -4.07 | 30.19 | 57.56 | 4.5 | -31.09 | -65.12 | 0.19 | 110.92 | 135.85 | 1.36 | -46.25 | 111.15 | 4.66 | -40.26 | -48.85 | 0.26 | -76.99 | 125.0 | 6.96 | -41.6 | -71.3 | 7.15 | -9.95 | 637.11 | 4.09 | -17.04 | 901.96 | 2.94 | 12.21 | 10.94 | 0.02 | 0.0 | 0.0 | 77.02 | -30.26 | 163.74 |
| 20Q3 (4) | 8.36 | 344.44 | 0.0 | -5.83 | 21.95 | 0.0 | 6.53 | 34.64 | 0.0 | -1.74 | -187.0 | 0.0 | 2.53 | 123.23 | 0.0 | 7.8 | 20.18 | 0.0 | 1.13 | 192.62 | 0.0 | 11.92 | -4.38 | 0.0 | 7.94 | 44.36 | 0.0 | 4.93 | 22.03 | 0.0 | 2.62 | 10.08 | 0.0 | 0.02 | 0.0 | 0.0 | 110.44 | 307.96 | 0.0 |
| 20Q2 (3) | -3.42 | -135.86 | 0.0 | -7.47 | -125.68 | 0.0 | 4.85 | -16.38 | 0.0 | 2.0 | 2122.22 | 0.0 | -10.89 | -128.78 | 0.0 | 6.49 | 112.79 | 0.0 | -1.22 | -159.57 | 0.0 | 12.47 | 12.16 | 0.0 | 5.5 | 1157.69 | 0.0 | 4.04 | 592.68 | 0.0 | 2.38 | 8.18 | 0.0 | 0.02 | 0.0 | 0.0 | -53.11 | 48.73 | 0.0 |
| 20Q1 (2) | -1.45 | 44.44 | 0.0 | -3.31 | 65.48 | 0.0 | 5.8 | -55.04 | 0.0 | 0.09 | 116.98 | 0.0 | -4.76 | 60.98 | 0.0 | 3.05 | -66.52 | 0.0 | -0.47 | 54.81 | 0.0 | 11.12 | -54.17 | 0.0 | -0.52 | -153.61 | 0.0 | -0.82 | -60.78 | 0.0 | 2.2 | -16.98 | 0.0 | 0.02 | 0.0 | 0.0 | -103.57 | 14.29 | 0.0 |
| 19Q4 (1) | -2.61 | 0.0 | 0.0 | -9.59 | 0.0 | 0.0 | 12.9 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | -12.2 | 0.0 | 0.0 | 9.11 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 24.26 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -120.83 | 0.0 | 0.0 |
