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) | 17.72 | 0 | -4.86 | 0 | -17.71 | 0 | 0.19 | 0 | 12.86 | 0 | 0.56 | -8.2 | 0 | 0 | 0.24 | -0.45 | 5.08 | -26.7 | 3.85 | -22.69 | 0.9 | 5.88 | 0.18 | -14.29 | 359.43 | 0 |
| 2022 (9) | -5.16 | 0 | 1.8 | 0 | 7.01 | 873.61 | -0.28 | 0 | -3.36 | 0 | 0.61 | -28.24 | 0 | 0 | 0.24 | -31.58 | 6.93 | -5.97 | 4.98 | -10.43 | 0.85 | 7.59 | 0.21 | -8.7 | -85.43 | 0 |
| 2021 (8) | 5.14 | -11.68 | -2.46 | 0 | 0.72 | 0 | 0.81 | -30.17 | 2.68 | -42.49 | 0.85 | 10.39 | 0 | 0 | 0.36 | -0.44 | 7.37 | 58.84 | 5.56 | 52.33 | 0.79 | -1.25 | 0.23 | -4.17 | 78.12 | -37.05 |
| 2020 (7) | 5.82 | 133.73 | -1.16 | 0 | -4.29 | 0 | 1.16 | 7.41 | 4.66 | 0 | 0.77 | -75.08 | 0 | 0 | 0.36 | -78.07 | 4.64 | 26.43 | 3.65 | 24.15 | 0.8 | -2.44 | 0.24 | 0.0 | 124.09 | 99.35 |
| 2019 (6) | 2.49 | 0 | -4.37 | 0 | 2.89 | 0 | 1.08 | 248.39 | -1.88 | 0 | 3.09 | 653.66 | 0 | 0 | 1.63 | 581.13 | 3.67 | 21.52 | 2.94 | 15.29 | 0.82 | 78.26 | 0.24 | 0.0 | 62.25 | 0 |
| 2018 (5) | -0.01 | 0 | -0.26 | 0 | -1.3 | 0 | 0.31 | 0 | -0.27 | 0 | 0.41 | 28.12 | 0 | 0 | 0.24 | 25.86 | 3.02 | -11.18 | 2.55 | -1.16 | 0.46 | 6.98 | 0.24 | 0.0 | -0.31 | 0 |
| 2017 (4) | 6.46 | 4.87 | -0.83 | 0 | -5.72 | 0 | -0.38 | 0 | 5.63 | 4.45 | 0.32 | -17.95 | 0 | 0 | 0.19 | -21.19 | 3.4 | 14.86 | 2.58 | 10.26 | 0.43 | 0.0 | 0.24 | -7.69 | 198.77 | -2.23 |
| 2016 (3) | 6.16 | 3142.11 | -0.77 | 0 | -3.47 | 0 | 0.52 | 67.74 | 5.39 | 0 | 0.39 | 50.0 | 0 | 0 | 0.24 | 45.79 | 2.96 | -4.21 | 2.34 | 4.46 | 0.43 | -4.44 | 0.26 | 30.0 | 203.30 | 2992.31 |
| 2015 (2) | 0.19 | -95.81 | -0.59 | 0 | 0.39 | 0 | 0.31 | 244.44 | -0.4 | 0 | 0.26 | 73.33 | 0 | 0 | 0.17 | 70.08 | 3.09 | -0.32 | 2.24 | -11.11 | 0.45 | -8.16 | 0.2 | 42.86 | 6.57 | -95.44 |
| 2014 (1) | 4.54 | 120.39 | -0.57 | 0 | -5.52 | 0 | 0.09 | 0 | 3.97 | 136.31 | 0.15 | -46.43 | 0 | 0 | 0.10 | -49.7 | 3.1 | 59.79 | 2.52 | 60.51 | 0.49 | 0.0 | 0.14 | 133.33 | 144.13 | 48.32 |
| 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) | -3.8 | 13.24 | -1800.0 | 4.15 | 1986.36 | 3558.33 | 4.36 | 21.79 | 500.0 | -0.3 | -372.73 | -433.33 | 0.35 | 107.61 | 209.38 | 0.04 | -71.43 | -75.0 | 0 | 0 | 0 | 0.06 | -75.04 | -76.57 | 1.81 | 32.12 | 44.8 | 1.28 | 31.96 | 25.49 | 0.23 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -243.59 | 30.48 | -1483.33 |
| 24Q2 (19) | -4.38 | -334.22 | -313.66 | -0.22 | 43.59 | 58.49 | 3.58 | 1378.57 | 497.78 | 0.11 | 120.0 | -21.43 | -4.6 | -410.81 | -402.63 | 0.14 | 55.56 | 7.69 | 0 | 0 | 0 | 0.25 | 44.26 | 11.44 | 1.37 | 33.01 | 10.48 | 0.97 | 6.59 | 0.0 | 0.23 | 4.55 | 0.0 | 0.05 | 0.0 | 0.0 | -350.40 | -321.11 | -313.66 |
| 24Q1 (18) | 1.87 | -73.88 | -78.53 | -0.39 | -1400.0 | 90.82 | -0.28 | 95.98 | 96.8 | 0.05 | 183.33 | 150.0 | 1.48 | -79.42 | -66.82 | 0.09 | 350.0 | -64.0 | 0 | 0 | 0 | 0.17 | 369.88 | -60.87 | 1.03 | -19.53 | -21.37 | 0.91 | 5.81 | -8.08 | 0.22 | -4.35 | 0.0 | 0.05 | 25.0 | 25.0 | 158.47 | -74.99 | -77.26 |
| 23Q4 (17) | 7.16 | 3680.0 | -20.53 | 0.03 | 125.0 | -98.64 | -6.97 | -539.45 | 14.79 | -0.06 | -166.67 | -116.67 | 7.19 | 2346.88 | -35.86 | 0.02 | -87.5 | -91.3 | 0 | 0 | 0 | 0.04 | -86.16 | -90.18 | 1.28 | 2.4 | 28.0 | 0.86 | -15.69 | 26.47 | 0.23 | 0.0 | 4.55 | 0.04 | -20.0 | -20.0 | 633.63 | 4218.58 | -33.19 |
| 23Q3 (16) | -0.2 | -109.76 | 98.61 | -0.12 | 77.36 | -140.0 | -1.09 | -21.11 | -107.67 | 0.09 | -35.71 | -47.06 | -0.32 | -121.05 | 97.78 | 0.16 | 23.08 | 6.67 | 0 | 0 | 0 | 0.26 | 18.76 | 28.84 | 1.25 | 0.81 | -40.76 | 1.02 | 5.15 | -35.03 | 0.23 | 0.0 | 4.55 | 0.05 | 0.0 | 0.0 | -15.38 | -109.38 | 98.03 |
| 23Q2 (15) | 2.05 | -76.46 | 107.07 | -0.53 | 87.53 | -152.38 | -0.9 | 89.71 | -238.46 | 0.14 | 600.0 | 119.18 | 1.52 | -65.92 | 94.87 | 0.13 | -48.0 | -13.33 | 0 | 0 | 0 | 0.22 | -49.35 | -11.56 | 1.24 | -5.34 | -40.95 | 0.97 | -2.02 | -36.6 | 0.23 | 4.55 | 9.52 | 0.05 | 25.0 | 0.0 | 164.00 | -76.46 | 196.53 |
| 23Q1 (14) | 8.71 | -3.33 | 1216.67 | -4.25 | -293.18 | -2733.33 | -8.75 | -6.97 | -2834.38 | 0.02 | -94.44 | 125.0 | 4.46 | -60.21 | 579.57 | 0.25 | 8.7 | 177.78 | 0 | 0 | 0 | 0.44 | 17.97 | 170.87 | 1.31 | 31.0 | -23.39 | 0.99 | 45.59 | -17.5 | 0.22 | 0.0 | 10.0 | 0.04 | -20.0 | -20.0 | 696.80 | -26.53 | 1395.33 |
| 22Q4 (13) | 9.01 | 162.66 | 1244.78 | 2.2 | 4500.0 | 234.15 | -8.18 | -157.52 | -564.77 | 0.36 | 111.76 | -18.18 | 11.21 | 177.69 | 1255.67 | 0.23 | 53.33 | 53.33 | 0 | 0 | 0 | 0.37 | 81.55 | 47.32 | 1.0 | -52.61 | -23.08 | 0.68 | -56.69 | -37.04 | 0.22 | 0.0 | 0.0 | 0.05 | 0.0 | -16.67 | 948.42 | 221.36 | 1825.15 |
| 22Q3 (12) | -14.38 | -1552.53 | -277.43 | -0.05 | 76.19 | 44.44 | 14.22 | 2087.69 | 148.6 | 0.17 | 123.29 | -59.52 | -14.43 | -1950.0 | -270.0 | 0.15 | 0.0 | -25.0 | 0 | 0 | 0 | 0.20 | -18.48 | -31.26 | 2.11 | 0.48 | 6.03 | 1.57 | 2.61 | 6.08 | 0.22 | 4.76 | 15.79 | 0.05 | 0.0 | -16.67 | -781.52 | -1513.05 | -254.86 |
| 22Q2 (11) | 0.99 | 226.92 | -81.63 | -0.21 | -40.0 | 51.16 | 0.65 | 103.12 | 113.54 | -0.73 | -812.5 | -1012.5 | 0.78 | 183.87 | -84.27 | 0.15 | 66.67 | -37.5 | 0 | 0 | 0 | 0.25 | 55.13 | -40.66 | 2.1 | 22.81 | -2.33 | 1.53 | 27.5 | -5.56 | 0.21 | 5.0 | 10.53 | 0.05 | 0.0 | -16.67 | 55.31 | 202.81 | -80.81 |
| 22Q1 (10) | -0.78 | -216.42 | -126.99 | -0.15 | 90.85 | 50.0 | 0.32 | -81.82 | 116.41 | -0.08 | -118.18 | 38.46 | -0.93 | 4.12 | -135.91 | 0.09 | -40.0 | -64.0 | 0 | 0 | 0 | 0.16 | -35.84 | -64.1 | 1.71 | 31.54 | -11.4 | 1.2 | 11.11 | -13.67 | 0.2 | -9.09 | 5.26 | 0.05 | -16.67 | -16.67 | -53.79 | -209.19 | -130.53 |
| 21Q4 (9) | 0.67 | 117.59 | -81.84 | -1.64 | -1722.22 | -343.24 | 1.76 | -69.23 | 153.17 | 0.44 | 4.76 | 450.0 | -0.97 | 75.13 | -129.22 | 0.15 | -25.0 | -55.88 | 0 | 0 | 0 | 0.25 | -15.28 | -60.39 | 1.3 | -34.67 | 12.07 | 1.08 | -27.03 | 30.12 | 0.22 | 15.79 | 15.79 | 0.06 | 0.0 | 0.0 | 49.26 | 122.37 | -85.58 |
| 21Q3 (8) | -3.81 | -170.69 | -148.29 | -0.09 | 79.07 | 76.92 | 5.72 | 219.17 | 172.41 | 0.42 | 425.0 | 320.0 | -3.9 | -178.63 | -152.0 | 0.2 | -16.67 | 42.86 | 0 | 0 | 0 | 0.30 | -29.62 | 23.67 | 1.99 | -7.44 | 53.08 | 1.48 | -8.64 | 54.17 | 0.19 | 0.0 | -5.0 | 0.06 | 0.0 | 0.0 | -220.23 | -176.41 | -134.05 |
| 21Q2 (7) | 5.39 | 86.51 | 163.64 | -0.43 | -43.33 | -53.57 | -4.8 | -146.15 | -149.18 | 0.08 | 161.54 | 180.0 | 4.96 | 91.51 | 156.69 | 0.24 | -4.0 | 9.09 | 0 | 0 | 0 | 0.42 | -6.15 | 5.04 | 2.15 | 11.4 | 108.74 | 1.62 | 16.55 | 86.21 | 0.19 | 0.0 | -5.0 | 0.06 | 0.0 | 0.0 | 288.24 | 63.57 | 138.45 |
| 21Q1 (6) | 2.89 | -21.68 | 6.25 | -0.3 | 18.92 | -130.77 | -1.95 | 41.09 | 31.58 | -0.13 | -262.5 | -112.04 | 2.59 | -21.99 | 0.0 | 0.25 | -26.47 | 316.67 | 0 | 0 | 0 | 0.45 | -29.21 | 270.12 | 1.93 | 66.38 | 67.83 | 1.39 | 67.47 | 40.4 | 0.19 | 0.0 | -9.52 | 0.06 | 0.0 | 0.0 | 176.22 | -48.42 | -18.37 |
| 20Q4 (5) | 3.69 | -53.23 | 77.4 | -0.37 | 5.13 | 66.06 | -3.31 | 58.1 | -298.8 | 0.08 | -20.0 | -89.87 | 3.32 | -55.73 | 235.35 | 0.34 | 142.86 | 325.0 | 0 | 0 | 0 | 0.64 | 164.49 | 327.62 | 1.16 | -10.77 | 27.47 | 0.83 | -13.54 | 33.87 | 0.19 | -5.0 | -9.52 | 0.06 | 0.0 | 0.0 | 341.67 | -47.17 | 46.19 |
| 20Q3 (4) | 7.89 | 193.15 | 0.0 | -0.39 | -39.29 | 0.0 | -7.9 | -180.94 | 0.0 | 0.1 | 200.0 | 0.0 | 7.5 | 185.71 | 0.0 | 0.14 | -36.36 | 0.0 | 0 | 0 | 0.0 | 0.24 | -40.22 | 0.0 | 1.3 | 26.21 | 0.0 | 0.96 | 10.34 | 0.0 | 0.2 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 646.72 | 186.28 | 0.0 |
| 20Q2 (3) | -8.47 | -411.4 | 0.0 | -0.28 | -115.38 | 0.0 | 9.76 | 442.46 | 0.0 | -0.1 | -109.26 | 0.0 | -8.75 | -437.84 | 0.0 | 0.22 | 266.67 | 0.0 | 0 | 0 | 0.0 | 0.40 | 230.71 | 0.0 | 1.03 | -10.43 | 0.0 | 0.87 | -12.12 | 0.0 | 0.2 | -4.76 | 0.0 | 0.06 | 0.0 | 0.0 | -749.56 | -447.22 | 0.0 |
| 20Q1 (2) | 2.72 | 30.77 | 0.0 | -0.13 | 88.07 | 0.0 | -2.85 | -243.37 | 0.0 | 1.08 | 36.71 | 0.0 | 2.59 | 161.62 | 0.0 | 0.06 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.12 | -18.22 | 0.0 | 1.15 | 26.37 | 0.0 | 0.99 | 59.68 | 0.0 | 0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 215.87 | -7.63 | 0.0 |
| 19Q4 (1) | 2.08 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 233.71 | 0.0 | 0.0 |
