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) | 21.29 | 13.97 | -16.99 | 0 | -13.35 | 0 | 0.1 | 0 | 4.3 | -70.85 | 8.62 | -1.37 | -0.99 | 0 | 12.18 | 4.01 | 15.92 | 13.71 | 13.08 | -4.8 | 3.73 | 0.54 | 0.18 | 63.64 | 125.31 | 17.8 |
| 2022 (9) | 18.68 | 18.68 | -3.93 | 0 | -5.46 | 0 | -0.55 | 0 | 14.75 | 485.32 | 8.74 | 2.46 | -0.95 | 0 | 11.71 | 2.97 | 14.0 | -34.12 | 13.74 | -12.87 | 3.71 | 18.53 | 0.11 | 22.22 | 106.38 | 28.34 |
| 2021 (8) | 15.74 | 17.2 | -13.22 | 0 | -1.69 | 0 | -1.48 | 0 | 2.52 | -48.88 | 8.53 | 131.17 | -0.12 | 0 | 11.37 | 82.47 | 21.25 | 15.3 | 15.77 | 13.86 | 3.13 | 12.59 | 0.09 | 50.0 | 82.89 | 3.01 |
| 2020 (7) | 13.43 | -18.46 | -8.5 | 0 | 1.93 | 0 | 1.18 | 90.32 | 4.93 | -23.21 | 3.69 | 34.18 | 0 | 0 | 6.23 | 31.78 | 18.43 | 27.19 | 13.85 | 24.1 | 2.78 | 4.91 | 0.06 | -33.33 | 80.47 | -32.09 |
| 2019 (6) | 16.47 | 22.54 | -10.05 | 0 | -5.82 | 0 | 0.62 | 148.0 | 6.42 | 77.35 | 2.75 | -41.86 | -0.05 | 0 | 4.73 | -39.8 | 14.49 | 4.62 | 11.16 | 13.53 | 2.65 | 18.83 | 0.09 | 200.0 | 118.49 | 6.59 |
| 2018 (5) | 13.44 | 22.18 | -9.82 | 0 | -5.14 | 0 | 0.25 | 0 | 3.62 | -70.3 | 4.73 | 2.83 | -0.17 | 0 | 7.86 | -0.47 | 13.85 | 11.78 | 9.83 | -9.4 | 2.23 | 17.99 | 0.03 | -40.0 | 111.17 | 29.26 |
| 2017 (4) | 11.0 | 11.68 | 1.19 | 0 | -6.53 | 0 | -0.13 | 0 | 12.19 | 162.15 | 4.6 | -12.71 | -0.02 | 0 | 7.89 | -18.99 | 12.39 | 24.65 | 10.85 | 20.42 | 1.89 | 13.17 | 0.05 | 25.0 | 86.00 | -6.4 |
| 2016 (3) | 9.85 | -7.08 | -5.2 | 0 | -1.93 | 0 | -0.36 | 0 | 4.65 | -10.92 | 5.27 | 86.88 | -0.69 | 0 | 9.74 | 76.79 | 9.94 | 16.12 | 9.01 | 30.96 | 1.67 | 6.37 | 0.04 | 33.33 | 91.88 | -26.49 |
| 2015 (2) | 10.6 | 72.64 | -5.38 | 0 | -4.87 | 0 | 0.15 | 0 | 5.22 | -1.88 | 2.82 | 115.27 | -0.55 | 0 | 5.51 | 91.7 | 8.56 | 19.89 | 6.88 | 11.15 | 1.57 | 6.8 | 0.03 | 0.0 | 125.00 | 56.56 |
| 2014 (1) | 6.14 | 8.67 | -0.82 | 0 | -1.77 | 0 | -0.34 | 0 | 5.32 | 44.17 | 1.31 | -48.63 | -0.01 | 0 | 2.88 | -51.85 | 7.14 | 8.84 | 6.19 | 21.61 | 1.47 | -2.65 | 0.03 | -40.0 | 79.84 | -6.02 |
| 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) | 2.75 | -45.65 | -28.2 | 5.27 | 173.6 | 170.93 | 1.55 | 61.46 | 127.68 | -0.26 | 42.22 | -140.0 | 8.02 | 481.9 | 322.78 | 1.1 | -28.57 | -33.73 | 0 | 100.0 | 100.0 | 5.56 | -29.55 | -40.91 | 4.8 | -0.41 | 17.94 | 3.79 | -13.47 | 13.81 | 1.08 | 10.2 | 16.13 | 0.04 | 33.33 | -20.0 | 56.01 | -40.34 | -36.97 |
| 24Q2 (19) | 5.06 | 35.29 | -10.28 | -7.16 | -274.87 | -829.87 | 0.96 | 1.05 | 585.71 | -0.45 | -255.17 | -4600.0 | -2.1 | -214.75 | -143.12 | 1.54 | 46.67 | -47.26 | -0.01 | 50.0 | -150.0 | 7.90 | 17.41 | -50.88 | 4.82 | 30.27 | 34.26 | 4.38 | 31.53 | 40.38 | 0.98 | 6.52 | 4.26 | 0.03 | 0.0 | -25.0 | 93.88 | 7.43 | -31.76 |
| 24Q1 (18) | 3.74 | -48.91 | -17.07 | -1.91 | 74.63 | -51.59 | 0.95 | 152.2 | 115.68 | 0.29 | 323.08 | 231.82 | 1.83 | 971.43 | -43.69 | 1.05 | -10.26 | -63.41 | -0.02 | -128.57 | -300.0 | 6.73 | 2.22 | -59.71 | 3.7 | -14.55 | -6.09 | 3.33 | -8.26 | 11.0 | 0.92 | 1.1 | -3.16 | 0.03 | -25.0 | -25.0 | 87.38 | -45.33 | -22.69 |
| 23Q4 (17) | 7.32 | 91.12 | 17.31 | -7.53 | -1.35 | -6175.0 | -1.82 | 67.5 | 26.02 | -0.13 | -120.0 | 78.33 | -0.21 | 94.17 | -103.43 | 1.17 | -29.52 | -50.21 | 0.07 | 106.42 | 800.0 | 6.58 | -30.11 | -47.5 | 4.33 | 6.39 | 92.44 | 3.63 | 9.01 | 114.79 | 0.91 | -2.15 | -2.15 | 0.04 | -20.0 | 33.33 | 159.83 | 79.86 | -32.13 |
| 23Q3 (16) | 3.83 | -32.09 | -18.68 | -7.43 | -864.94 | -136.62 | -5.6 | -4100.0 | -118.75 | 0.65 | 6400.0 | 170.83 | -3.6 | -173.92 | -329.3 | 1.66 | -43.15 | -16.58 | -1.09 | -5550.0 | 0 | 9.42 | -41.44 | -10.62 | 4.07 | 13.37 | 16.95 | 3.33 | 6.73 | -16.75 | 0.93 | -1.06 | -3.12 | 0.05 | 25.0 | 66.67 | 88.86 | -35.4 | -5.85 |
| 23Q2 (15) | 5.64 | 25.06 | 4.25 | -0.77 | 38.89 | 75.32 | 0.14 | 102.31 | -95.04 | 0.01 | 104.55 | 102.56 | 4.87 | 49.85 | 112.66 | 2.92 | 1.74 | 24.79 | 0.02 | 100.0 | 100.0 | 16.08 | -3.69 | 30.56 | 3.59 | -8.88 | -10.7 | 3.12 | 4.0 | -23.34 | 0.94 | -1.05 | 0.0 | 0.04 | 0.0 | 33.33 | 137.56 | 21.7 | 28.15 |
| 23Q1 (14) | 4.51 | -27.72 | 94.4 | -1.26 | -950.0 | -151.43 | -6.06 | -146.34 | -85.89 | -0.22 | 63.33 | -210.0 | 3.25 | -46.9 | -31.87 | 2.87 | 22.13 | 39.32 | 0.01 | 200.0 | 101.05 | 16.70 | 33.21 | 45.89 | 3.94 | 75.11 | -7.29 | 3.0 | 77.51 | -24.43 | 0.95 | 2.15 | 9.2 | 0.04 | 33.33 | 100.0 | 113.03 | -52.0 | 136.78 |
| 22Q4 (13) | 6.24 | 32.48 | 19.31 | -0.12 | 96.18 | -1300.0 | -2.46 | 3.91 | 52.51 | -0.6 | -350.0 | -42.86 | 6.12 | 289.81 | 16.79 | 2.35 | 18.09 | -3.69 | -0.01 | 0 | 87.5 | 12.53 | 18.97 | -4.2 | 2.25 | -35.34 | -48.39 | 1.69 | -57.75 | -52.79 | 0.93 | -3.12 | 13.41 | 0.03 | 0.0 | 50.0 | 235.47 | 149.47 | 99.0 |
| 22Q3 (12) | 4.71 | -12.94 | 41.87 | -3.14 | -0.64 | -2.28 | -2.56 | -190.78 | -408.43 | 0.24 | 161.54 | 161.54 | 1.57 | -31.44 | 528.0 | 1.99 | -14.96 | -5.69 | 0 | -100.0 | -100.0 | 10.53 | -14.46 | -4.34 | 3.48 | -13.43 | -34.95 | 4.0 | -1.72 | 6.1 | 0.96 | 2.13 | 21.52 | 0.03 | 0.0 | 50.0 | 94.39 | -12.07 | 30.21 |
| 22Q2 (11) | 5.41 | 133.19 | 29.12 | -3.12 | -227.35 | -69.57 | 2.82 | 186.5 | 18.99 | -0.39 | -295.0 | -333.33 | 2.29 | -51.99 | -2.55 | 2.34 | 13.59 | -6.77 | 0.01 | 101.05 | 0 | 12.32 | 7.61 | -3.83 | 4.02 | -5.41 | -35.78 | 4.07 | 2.52 | -6.44 | 0.94 | 8.05 | 22.08 | 0.03 | 50.0 | 50.0 | 107.34 | 124.86 | 31.68 |
| 22Q1 (10) | 2.32 | -55.64 | -22.41 | 2.45 | 24400.0 | 129.41 | -3.26 | 37.07 | -1186.67 | 0.2 | 147.62 | 135.09 | 4.77 | -8.97 | 189.33 | 2.06 | -15.57 | 40.14 | -0.95 | -1087.5 | -2275.0 | 11.44 | -12.53 | 36.94 | 4.25 | -2.52 | -19.51 | 3.97 | 10.89 | -2.46 | 0.87 | 6.1 | 14.47 | 0.02 | 0.0 | 0.0 | 47.74 | -59.66 | -22.57 |
| 21Q4 (9) | 5.23 | 57.53 | 58.48 | 0.01 | 100.33 | -99.26 | -5.18 | -724.1 | -1718.75 | -0.42 | -7.69 | -193.33 | 5.24 | 1996.0 | 12.45 | 2.44 | 15.64 | 121.82 | -0.08 | -900.0 | -700.0 | 13.08 | 18.8 | 102.91 | 4.36 | -18.5 | -19.71 | 3.58 | -5.04 | -16.36 | 0.82 | 3.8 | 10.81 | 0.02 | 0.0 | 0.0 | 118.33 | 63.23 | 80.72 |
| 21Q3 (8) | 3.32 | -20.76 | 14.09 | -3.07 | -66.85 | 47.16 | 0.83 | -64.98 | -43.54 | -0.39 | -333.33 | -316.67 | 0.25 | -89.36 | 108.62 | 2.11 | -15.94 | 50.71 | 0.01 | 0 | 0 | 11.01 | -14.01 | 27.43 | 5.35 | -14.54 | -7.6 | 3.77 | -13.33 | -10.02 | 0.79 | 2.6 | 19.7 | 0.02 | 0.0 | 0.0 | 72.49 | -11.08 | 21.31 |
| 21Q2 (7) | 4.19 | 40.13 | 71.72 | -1.84 | 77.91 | -348.78 | 2.37 | 690.0 | 4050.0 | -0.09 | 84.21 | -113.04 | 2.35 | 144.01 | 15.76 | 2.51 | 70.75 | 280.3 | 0 | 100.0 | 0 | 12.81 | 53.24 | 190.85 | 6.26 | 18.56 | 30.69 | 4.35 | 6.88 | 28.7 | 0.77 | 1.32 | 11.59 | 0.02 | 0.0 | 100.0 | 81.52 | 32.23 | 36.31 |
| 21Q1 (6) | 2.99 | -9.39 | -37.45 | -8.33 | -712.5 | -128.85 | 0.3 | -6.25 | 50.0 | -0.57 | -226.67 | -307.14 | -5.34 | -214.59 | -568.42 | 1.47 | 33.64 | 177.36 | -0.04 | -300.0 | 0 | 8.36 | 29.61 | 72.82 | 5.28 | -2.76 | 118.18 | 4.07 | -4.91 | 103.5 | 0.76 | 2.7 | 10.14 | 0.02 | 0.0 | 100.0 | 61.65 | -5.84 | -65.18 |
| 20Q4 (5) | 3.3 | 13.4 | -19.51 | 1.36 | 123.41 | 1460.0 | 0.32 | -78.23 | 557.14 | 0.45 | 150.0 | 421.43 | 4.66 | 260.69 | 16.5 | 1.1 | -21.43 | 50.68 | -0.01 | 0 | 0 | 6.45 | -25.39 | 34.43 | 5.43 | -6.22 | 36.78 | 4.28 | 2.15 | 48.61 | 0.74 | 12.12 | 10.45 | 0.02 | 0.0 | 0.0 | 65.48 | 9.58 | -42.99 |
| 20Q3 (4) | 2.91 | 19.26 | 0.0 | -5.81 | -1317.07 | 0.0 | 1.47 | 2550.0 | 0.0 | 0.18 | -73.91 | 0.0 | -2.9 | -242.86 | 0.0 | 1.4 | 112.12 | 0.0 | 0 | 0 | 0.0 | 8.64 | 96.28 | 0.0 | 5.79 | 20.88 | 0.0 | 4.19 | 23.96 | 0.0 | 0.66 | -4.35 | 0.0 | 0.02 | 100.0 | 0.0 | 59.75 | -0.08 | 0.0 |
| 20Q2 (3) | 2.44 | -48.95 | 0.0 | -0.41 | 88.74 | 0.0 | -0.06 | -130.0 | 0.0 | 0.69 | 592.86 | 0.0 | 2.03 | 78.07 | 0.0 | 0.66 | 24.53 | 0.0 | 0 | 0 | 0.0 | 4.40 | -8.95 | 0.0 | 4.79 | 97.93 | 0.0 | 3.38 | 69.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 59.80 | -66.22 | 0.0 |
| 20Q1 (2) | 4.78 | 16.59 | 0.0 | -3.64 | -3540.0 | 0.0 | 0.2 | 385.71 | 0.0 | -0.14 | 0.0 | 0.0 | 1.14 | -71.5 | 0.0 | 0.53 | -27.4 | 0.0 | 0 | 0 | 0.0 | 4.84 | 0.82 | 0.0 | 2.42 | -39.04 | 0.0 | 2.0 | -30.56 | 0.0 | 0.69 | 2.99 | 0.0 | 0.01 | -50.0 | 0.0 | 177.04 | 54.15 | 0.0 |
| 19Q4 (1) | 4.1 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 4.0 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.80 | 0.0 | 0.0 | 3.97 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 114.85 | 0.0 | 0.0 |
