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) | 11.0 | 0 | -7.68 | 0 | -6.67 | 0 | -1.19 | 0 | 3.32 | -61.66 | 1.87 | -30.22 | 0.02 | 0 | 3.38 | -15.46 | -2.47 | 0 | -4.93 | 0 | 3.8 | 10.47 | 1.19 | -14.39 | 18333.33 | 0 |
| 2022 (9) | -3.16 | 0 | 11.82 | 0 | -13.15 | 0 | -3.15 | 0 | 8.66 | -3.88 | 2.68 | 117.89 | 0 | 0 | 4.00 | 158.66 | 2.88 | -68.83 | 2.16 | -81.74 | 3.44 | 23.3 | 1.39 | 4.51 | -45.21 | 0 |
| 2021 (8) | 18.75 | 136.74 | -9.74 | 0 | 5.47 | 13575.0 | 6.36 | 234.74 | 9.01 | 138.99 | 1.23 | -36.92 | 0 | 0 | 1.55 | -49.18 | 9.24 | 79.07 | 11.83 | 266.25 | 2.79 | -7.31 | 1.33 | 47.78 | 117.55 | 5.98 |
| 2020 (7) | 7.92 | 21.47 | -4.15 | 0 | 0.04 | 0 | 1.9 | 1361.54 | 3.77 | -8.27 | 1.95 | 40.29 | 0 | 0 | 3.04 | 20.01 | 5.16 | 290.91 | 3.23 | 2053.33 | 3.01 | 6.36 | 0.9 | 15.38 | 110.92 | -36.03 |
| 2019 (6) | 6.52 | 129.58 | -2.41 | 0 | -6.23 | 0 | 0.13 | 0 | 4.11 | 0 | 1.39 | -20.11 | 0 | 0 | 2.53 | -11.92 | 1.32 | 0 | 0.15 | 150.0 | 2.83 | 2.54 | 0.78 | -4.88 | 173.40 | 122.25 |
| 2018 (5) | 2.84 | -9.84 | -3.13 | 0 | -8.95 | 0 | -1.23 | 0 | -0.29 | 0 | 1.74 | 74.0 | 0.04 | 0 | 2.88 | 95.14 | -0.9 | 0 | 0.06 | -98.57 | 2.76 | 6.15 | 0.82 | -16.33 | 78.02 | 92.95 |
| 2017 (4) | 3.15 | -75.06 | 6.4 | 81.82 | -15.93 | 0 | -0.01 | 0 | 9.55 | -40.87 | 1.0 | -39.02 | -1.42 | 0 | 1.47 | -32.1 | 0.47 | -80.08 | 4.21 | 250.83 | 2.6 | -2.62 | 0.98 | -16.24 | 40.44 | -83.86 |
| 2016 (3) | 12.63 | 25.42 | 3.52 | 0 | -12.48 | 0 | 1.01 | 0 | 16.15 | 124.62 | 1.64 | -56.96 | 1.06 | 0 | 2.17 | -51.77 | 2.36 | -58.38 | 1.2 | -79.63 | 2.67 | 0.75 | 1.17 | 17.0 | 250.60 | 137.41 |
| 2015 (2) | 10.07 | 234.55 | -2.88 | 0 | 1.19 | 0 | -0.78 | 0 | 7.19 | 0 | 3.81 | -67.82 | -1.65 | 0 | 4.50 | -70.08 | 5.67 | 2.53 | 5.89 | 39.24 | 2.65 | -7.67 | 1.0 | -35.06 | 105.56 | 202.99 |
| 2014 (1) | 3.01 | -78.0 | -9.72 | 0 | -1.03 | 0 | -2.01 | 0 | -6.71 | 0 | 11.84 | 33.79 | -0.35 | 0 | 15.04 | 44.83 | 5.53 | 0 | 4.23 | 698.11 | 2.87 | 7.49 | 1.54 | -24.88 | 34.84 | -86.63 |
| 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) | -1.66 | -144.86 | -131.38 | 2.43 | 479.69 | -63.51 | -1.65 | -1016.67 | 84.13 | -1.79 | -175.85 | -348.61 | 0.77 | -74.84 | -93.56 | 1.05 | 87.5 | 377.27 | 0.89 | 0 | 0 | 5.88 | 87.6 | 312.91 | 1.36 | 74.36 | 1233.33 | 0.09 | 200.0 | 116.98 | 0.86 | 4.88 | -8.51 | 0.34 | 25.93 | 17.24 | -128.68 | -138.95 | -117.03 |
| 24Q2 (19) | 3.7 | 233.33 | -11.9 | -0.64 | -185.33 | 91.1 | 0.18 | -86.36 | -76.0 | 2.36 | 188.39 | 107.02 | 3.06 | 64.52 | 202.34 | 0.56 | 100.0 | -40.43 | 0 | 0 | 0 | 3.13 | 50.67 | -52.75 | 0.78 | 1850.0 | 285.71 | 0.03 | -98.71 | 103.61 | 0.82 | -3.53 | -20.39 | 0.27 | -10.0 | -6.9 | 330.36 | 932.74 | -61.46 |
| 24Q1 (18) | 1.11 | -63.49 | 172.08 | 0.75 | 127.08 | 117.12 | 1.32 | 633.33 | -53.02 | -2.67 | -656.25 | 22.38 | 1.86 | 588.89 | 131.42 | 0.28 | 47.37 | -47.17 | 0 | 0 | 0 | 2.08 | 50.76 | -53.17 | 0.04 | 103.81 | 104.49 | 2.32 | 187.55 | 352.17 | 0.85 | -3.41 | -10.53 | 0.3 | 3.45 | -6.25 | 31.99 | 0 | 107.27 |
| 23Q4 (17) | 3.04 | -42.53 | 139.37 | -2.77 | -141.59 | -174.26 | 0.18 | 101.73 | -89.83 | 0.48 | -33.33 | 4700.0 | 0.27 | -97.74 | 3.85 | 0.19 | -13.64 | 2000.0 | 0 | 0 | 0 | 1.38 | -3.11 | 1711.83 | -1.05 | -775.0 | 36.75 | -2.65 | -400.0 | -102.29 | 0.88 | -6.38 | -8.33 | 0.29 | 0.0 | -9.38 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 5.29 | 25.95 | 335.11 | 6.66 | 192.63 | -50.37 | -10.4 | -1486.67 | 30.11 | 0.72 | -36.84 | 162.61 | 11.95 | 499.67 | 6.98 | 0.22 | -76.6 | -83.21 | 0 | 0 | 0 | 1.42 | -78.53 | -84.39 | -0.12 | 71.43 | 84.42 | -0.53 | 36.14 | -365.0 | 0.94 | -8.74 | 2.17 | 0.29 | 0.0 | -12.12 | 755.71 | -11.83 | 587.02 |
| 23Q2 (15) | 4.2 | 372.73 | 77.97 | -7.19 | -64.16 | -912.68 | 0.75 | -73.31 | 11.94 | 1.14 | 133.14 | -32.54 | -2.99 | 49.49 | -281.21 | 0.94 | 77.36 | 42.42 | 0 | 0 | 0 | 6.63 | 49.34 | 99.37 | -0.42 | 52.81 | -116.03 | -0.83 | 9.78 | -88.64 | 1.03 | 8.42 | 25.61 | 0.29 | -9.38 | -23.68 | 857.14 | 294.81 | 176.03 |
| 23Q1 (14) | -1.54 | -221.26 | 66.0 | -4.38 | -333.66 | -3469.23 | 2.81 | 58.76 | 495.77 | -3.44 | -34500.0 | 7.03 | -5.92 | -2376.92 | -34.55 | 0.53 | 5400.0 | -26.39 | 0 | 0 | 0 | 4.44 | 5289.03 | 30.39 | -0.89 | 46.39 | -133.09 | -0.92 | 29.77 | -124.8 | 0.95 | -1.04 | 28.38 | 0.32 | 0.0 | -13.51 | -440.00 | 0 | -368.17 |
| 22Q4 (13) | 1.27 | 156.44 | -87.95 | -1.01 | -107.53 | 67.21 | 1.77 | 111.9 | 1461.54 | 0.01 | 100.87 | -99.75 | 0.26 | -97.67 | -96.51 | -0.01 | -100.76 | -102.78 | 0 | 0 | 0 | -0.09 | -100.94 | -104.82 | -1.66 | -115.58 | -194.32 | -1.31 | -755.0 | -134.66 | 0.96 | 4.35 | 39.13 | 0.32 | -3.03 | -11.11 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -2.25 | -195.34 | -156.39 | 13.42 | 1990.14 | 889.41 | -14.88 | -2320.9 | -535.09 | -1.15 | -168.05 | -157.21 | 11.17 | 576.97 | 387.77 | 1.31 | 98.48 | 773.33 | 0 | 0 | 0 | 9.12 | 174.18 | 1195.72 | -0.77 | -129.39 | -124.84 | 0.2 | 145.45 | -93.38 | 0.92 | 12.2 | 43.75 | 0.33 | -13.16 | -2.94 | -155.17 | -149.97 | -255.56 |
| 22Q2 (11) | 2.36 | 152.1 | -15.41 | -0.71 | -646.15 | 36.04 | 0.67 | 194.37 | 52.27 | 1.69 | 145.68 | -23.87 | 1.65 | 137.5 | -1.79 | 0.66 | -8.33 | 53.49 | 0 | 0 | 0 | 3.32 | -2.33 | 62.54 | 2.62 | -2.6 | -17.09 | -0.44 | -111.86 | -115.44 | 0.82 | 10.81 | 15.49 | 0.38 | 2.7 | 18.75 | 310.53 | 430.41 | 331.84 |
| 22Q1 (10) | -4.53 | -142.98 | -416.78 | 0.13 | 104.22 | 103.37 | -0.71 | -446.15 | -140.57 | -3.7 | -192.96 | -98.92 | -4.4 | -158.98 | -81.07 | 0.72 | 100.0 | 140.0 | 0 | 0 | 0 | 3.40 | 91.77 | 92.68 | 2.69 | 52.84 | 120.49 | 3.71 | -1.85 | 70.18 | 0.74 | 7.25 | -1.33 | 0.37 | 2.78 | 15.62 | -93.98 | -143.07 | -313.6 |
| 21Q4 (9) | 10.54 | 164.16 | 115.54 | -3.08 | -81.18 | 21.83 | -0.13 | -103.8 | -192.86 | 3.98 | 98.01 | 208.53 | 7.46 | 225.76 | 685.26 | 0.36 | 140.0 | 38.46 | 0 | 0 | 0 | 1.78 | 152.31 | 28.22 | 1.76 | -43.23 | -13.3 | 3.78 | 25.17 | 97.91 | 0.69 | 7.81 | -10.39 | 0.36 | 5.88 | 38.46 | 218.22 | 118.77 | 31.2 |
| 21Q3 (8) | 3.99 | 43.01 | -4.77 | -1.7 | -53.15 | -142.29 | 3.42 | 677.27 | 733.33 | 2.01 | -9.46 | 21.08 | 2.29 | 36.31 | -72.11 | 0.15 | -65.12 | -74.58 | 0 | 0 | 0 | 0.70 | -65.61 | -76.25 | 3.1 | -1.9 | 18.77 | 3.02 | 5.96 | 43.13 | 0.64 | -9.86 | -14.67 | 0.34 | 6.25 | 30.77 | 99.75 | 38.72 | -25.72 |
| 21Q2 (7) | 2.79 | 95.1 | 316.42 | -1.11 | 71.24 | 72.25 | 0.44 | -74.86 | -58.88 | 2.22 | 219.35 | 208.33 | 1.68 | 169.14 | 150.45 | 0.43 | 43.33 | -12.24 | 0 | 0 | 100.0 | 2.05 | 15.78 | -36.12 | 3.16 | 159.02 | 216.0 | 2.85 | 30.73 | 519.57 | 0.71 | -5.33 | -2.74 | 0.32 | 0.0 | 68.42 | 71.91 | 63.43 | 48.11 |
| 21Q1 (6) | 1.43 | -70.76 | 178.57 | -3.86 | 2.03 | -1508.33 | 1.75 | 1150.0 | 377.78 | -1.86 | -244.19 | -4.49 | -2.43 | -355.79 | -17.96 | 0.3 | 15.38 | -50.82 | 0 | 0 | 100.0 | 1.77 | 27.62 | -69.82 | 1.22 | -39.9 | 354.17 | 2.18 | 14.14 | 274.4 | 0.75 | -2.6 | -1.32 | 0.32 | 23.08 | 68.42 | 44.00 | -73.55 | 0 |
| 20Q4 (5) | 4.89 | 16.71 | 21.95 | -3.94 | -198.01 | -76.68 | 0.14 | 125.93 | 182.35 | 1.29 | -22.29 | 158.0 | 0.95 | -88.43 | -46.63 | 0.26 | -55.93 | 36.84 | 0 | 0 | 0 | 1.38 | -53.26 | -3.53 | 2.03 | -22.22 | 680.77 | 1.91 | -9.48 | 19000.0 | 0.77 | 2.67 | 5.48 | 0.26 | 0.0 | 30.0 | 166.33 | 23.85 | -61.01 |
| 20Q3 (4) | 4.19 | 525.37 | 0.0 | 4.02 | 200.5 | 0.0 | -0.54 | -150.47 | 0.0 | 1.66 | 130.56 | 0.0 | 8.21 | 346.55 | 0.0 | 0.59 | 20.41 | 0.0 | 0 | 100.0 | 0.0 | 2.96 | -7.52 | 0.0 | 2.61 | 161.0 | 0.0 | 2.11 | 358.7 | 0.0 | 0.75 | 2.74 | 0.0 | 0.26 | 36.84 | 0.0 | 134.29 | 176.61 | 0.0 |
| 20Q2 (3) | 0.67 | 136.81 | 0.0 | -4.0 | -1566.67 | 0.0 | 1.07 | 269.84 | 0.0 | 0.72 | 140.45 | 0.0 | -3.33 | -61.65 | 0.0 | 0.49 | -19.67 | 0.0 | -0.6 | -1400.0 | 0.0 | 3.20 | -45.29 | 0.0 | 1.0 | 308.33 | 0.0 | 0.46 | 136.8 | 0.0 | 0.73 | -3.95 | 0.0 | 0.19 | 0.0 | 0.0 | 48.55 | 0 | 0.0 |
| 20Q1 (2) | -1.82 | -145.39 | 0.0 | -0.24 | 89.24 | 0.0 | -0.63 | -270.59 | 0.0 | -1.78 | -456.0 | 0.0 | -2.06 | -215.73 | 0.0 | 0.61 | 221.05 | 0.0 | -0.04 | 0 | 0.0 | 5.85 | 307.94 | 0.0 | -0.48 | -284.62 | 0.0 | -1.25 | -12600.0 | 0.0 | 0.76 | 4.11 | 0.0 | 0.19 | -5.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 4.01 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 426.60 | 0.0 | 0.0 |
