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) | 22.23 | -52.53 | -13.53 | 0 | -20.17 | 0 | 1.71 | 147.83 | 8.7 | -81.68 | 5.3 | -11.07 | 0.03 | 50.0 | 1.44 | -14.2 | 11.38 | 6.06 | 13.2 | -9.28 | 6.81 | 10.73 | 1.42 | -4.7 | 103.73 | -50.85 |
| 2022 (9) | 46.83 | 76.05 | 0.67 | 0 | -28.15 | 0 | 0.69 | -62.7 | 47.5 | 362.06 | 5.96 | -51.94 | 0.02 | -95.83 | 1.68 | -50.87 | 10.73 | -2.37 | 14.55 | 28.99 | 6.15 | 3.54 | 1.49 | 12.88 | 211.04 | 47.09 |
| 2021 (8) | 26.6 | 0 | -16.32 | 0 | 8.44 | -61.62 | 1.85 | 0 | 10.28 | 0 | 12.4 | -21.77 | 0.48 | 0 | 3.43 | -25.52 | 10.99 | -3.68 | 11.28 | -14.67 | 5.94 | 24.53 | 1.32 | -0.75 | 143.47 | 0 |
| 2020 (7) | -31.95 | 0 | -25.46 | 0 | 21.99 | 0 | -1.0 | 0 | -57.41 | 0 | 15.85 | 161.12 | -0.66 | 0 | 4.60 | 175.93 | 11.41 | -48.95 | 13.22 | -48.14 | 4.77 | 70.36 | 1.33 | 0.76 | -165.37 | 0 |
| 2019 (6) | 42.48 | 161.9 | -4.38 | 0 | -56.09 | 0 | 2.22 | -62.5 | 38.1 | 0 | 6.07 | -2.72 | -0.03 | 0 | 1.67 | -5.14 | 22.35 | -2.95 | 25.49 | 23.5 | 2.8 | 41.41 | 1.32 | 34.69 | 143.47 | 108.74 |
| 2018 (5) | 16.22 | -20.53 | -19.64 | 0 | 24.06 | 4196.43 | 5.92 | 0 | -3.42 | 0 | 6.24 | -9.43 | 0.04 | 0 | 1.76 | -31.93 | 23.03 | -10.46 | 20.64 | -43.01 | 1.98 | 37.5 | 0.98 | 84.91 | 68.73 | 28.6 |
| 2017 (4) | 20.41 | -32.37 | 0.82 | 0 | 0.56 | 0 | -5.55 | 0 | 21.23 | -10.04 | 6.89 | 270.43 | -0.15 | 0 | 2.58 | 135.19 | 25.72 | 55.6 | 36.22 | 80.11 | 1.44 | -45.66 | 0.53 | 23.26 | 53.44 | -58.93 |
| 2016 (3) | 30.18 | 129.16 | -6.58 | 0 | -2.58 | 0 | -2.58 | 0 | 23.6 | 1538.89 | 1.86 | -80.11 | -2.06 | 0 | 1.10 | -85.63 | 16.53 | 93.79 | 20.11 | 213.73 | 2.65 | -16.4 | 0.43 | 10.26 | 130.14 | -1.48 |
| 2015 (2) | 13.17 | -14.03 | -11.73 | 0 | 5.71 | 0 | 0.7 | 0 | 1.44 | -74.24 | 9.35 | -3.51 | -0.19 | 0 | 7.64 | -2.91 | 8.53 | -40.72 | 6.41 | -48.47 | 3.17 | 11.62 | 0.39 | 21.88 | 132.10 | 34.51 |
| 2014 (1) | 15.32 | -18.16 | -9.73 | 0 | -9.59 | 0 | -0.14 | 0 | 5.59 | -59.73 | 9.69 | 111.11 | -0.63 | 0 | 7.87 | 92.98 | 14.39 | 10.02 | 12.44 | 20.66 | 2.84 | 2.53 | 0.32 | 77.78 | 98.21 | -30.44 |
| 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) | -12.43 | -90.64 | -198.26 | -0.44 | -186.27 | 89.19 | 3.81 | -13.21 | 188.4 | -0.77 | -196.25 | -527.78 | -12.87 | -114.14 | -250.0 | 0.79 | 31.67 | -68.77 | 0.01 | 0.0 | 0 | 0.61 | 5.43 | -77.04 | 7.56 | 85.29 | 88.06 | 6.26 | 27.24 | 48.34 | 1.78 | 1.14 | 1.14 | 0.24 | 0.0 | -38.46 | -150.12 | -59.33 | -175.59 |
| 24Q2 (19) | -6.52 | -122.44 | -265.06 | 0.51 | -89.22 | 113.35 | 4.39 | 2008.7 | 198.43 | 0.8 | 145.98 | -35.48 | -6.01 | -117.79 | -4723.08 | 0.6 | -38.14 | -34.78 | 0.01 | -91.67 | 0.0 | 0.58 | -49.81 | -47.06 | 4.08 | 126.67 | 118.18 | 4.92 | 34.79 | 35.54 | 1.76 | 0.57 | 3.53 | 0.24 | -4.0 | -36.84 | -94.22 | -118.32 | -236.2 |
| 24Q1 (18) | 29.06 | 771.13 | 191.77 | 4.73 | 279.17 | 257.67 | -0.23 | -107.57 | 98.41 | -1.74 | -304.71 | -216.36 | 33.79 | 584.79 | 385.49 | 0.97 | 40.58 | -16.38 | 0.12 | 500.0 | 140.0 | 1.16 | 97.72 | -28.61 | 1.8 | -62.66 | 168.66 | 3.65 | -23.96 | 551.79 | 1.75 | -2.23 | 11.46 | 0.25 | -13.79 | -34.21 | 514.34 | 917.24 | 29.62 |
| 23Q4 (17) | -4.33 | -134.23 | -130.03 | -2.64 | 35.14 | -131.54 | 3.04 | 170.53 | 122.77 | 0.85 | 372.22 | -58.13 | -6.97 | -181.24 | -130.58 | 0.69 | -72.73 | -57.93 | -0.03 | 0 | -200.0 | 0.59 | -78.05 | -63.02 | 4.82 | 19.9 | 15.59 | 4.8 | 13.74 | 31.15 | 1.79 | 1.7 | 11.18 | 0.29 | -25.64 | -23.68 | -62.94 | -131.69 | -124.66 |
| 23Q3 (16) | 12.65 | 220.25 | -7.46 | -4.07 | -6.54 | -1030.56 | -4.31 | 3.36 | 61.76 | 0.18 | -85.48 | 123.08 | 8.58 | 6500.0 | -35.54 | 2.53 | 175.0 | 666.67 | 0 | -100.0 | 100.0 | 2.68 | 143.04 | 796.0 | 4.02 | 114.97 | -0.99 | 4.22 | 16.25 | -27.99 | 1.76 | 3.53 | 12.82 | 0.39 | 2.63 | 5.41 | 198.59 | 187.07 | 13.17 |
| 23Q2 (15) | 3.95 | -60.34 | -48.03 | -3.82 | -27.33 | -84.54 | -4.46 | 69.11 | -91.42 | 1.24 | 325.45 | 444.44 | 0.13 | -98.13 | -97.65 | 0.92 | -20.69 | -65.15 | 0.01 | -80.0 | 133.33 | 1.10 | -32.32 | -66.62 | 1.87 | 179.1 | -32.49 | 3.63 | 548.21 | -7.63 | 1.7 | 8.28 | 14.86 | 0.38 | 0.0 | 2.7 | 69.18 | -82.57 | -47.39 |
| 23Q1 (14) | 9.96 | -30.93 | -10.59 | -3.0 | -135.84 | 43.18 | -14.44 | -8.16 | -1103.33 | -0.55 | -127.09 | -189.47 | 6.96 | -69.46 | 18.77 | 1.16 | -29.27 | -14.07 | 0.05 | 66.67 | 66.67 | 1.63 | 2.41 | -27.49 | 0.67 | -83.93 | 348.15 | 0.56 | -84.7 | -49.09 | 1.57 | -2.48 | 4.67 | 0.38 | 0.0 | 2.7 | 396.81 | 55.48 | 5.79 |
| 22Q4 (13) | 14.42 | 5.49 | 260.5 | 8.37 | 2425.0 | 164.14 | -13.35 | -18.46 | -121.39 | 2.03 | 360.26 | 712.0 | 22.79 | 71.22 | 351.82 | 1.64 | 396.97 | -43.84 | 0.03 | 400.0 | -70.0 | 1.59 | 431.87 | -35.73 | 4.17 | 2.71 | -43.03 | 3.66 | -37.54 | -32.1 | 1.61 | 3.21 | 3.87 | 0.38 | 2.7 | 5.56 | 255.22 | 45.44 | 365.78 |
| 22Q3 (12) | 13.67 | 79.87 | 35.48 | -0.36 | 82.61 | -109.11 | -11.27 | -383.69 | -73.65 | -0.78 | -116.67 | -154.17 | 13.31 | 140.69 | -5.2 | 0.33 | -87.5 | -92.09 | -0.01 | 66.67 | -102.78 | 0.30 | -90.95 | -93.94 | 4.06 | 46.57 | -17.65 | 5.86 | 49.11 | 27.95 | 1.56 | 5.41 | 16.42 | 0.37 | 0.0 | 15.62 | 175.48 | 33.46 | 8.52 |
| 22Q2 (11) | 7.6 | -31.78 | 189.1 | -2.07 | 60.8 | -69.67 | -2.33 | -94.17 | -118.06 | -0.36 | -89.47 | 40.0 | 5.53 | -5.63 | 156.72 | 2.64 | 95.56 | 50.86 | -0.03 | -200.0 | 91.18 | 3.30 | 47.03 | 53.97 | 2.77 | 1125.93 | 643.14 | 3.93 | 257.27 | 254.05 | 1.48 | -1.33 | 85.0 | 0.37 | 0.0 | 19.35 | 131.49 | -64.94 | 134.22 |
| 22Q1 (10) | 11.14 | 178.5 | -47.03 | -5.28 | 59.54 | 11.71 | -1.2 | 80.1 | -114.91 | -0.19 | -176.0 | -125.33 | 5.86 | 164.75 | -61.06 | 1.35 | -53.77 | -62.08 | 0.03 | -70.0 | -91.67 | 2.24 | -9.23 | -51.26 | -0.27 | -103.69 | 64.47 | 1.1 | -79.59 | 423.81 | 1.5 | -3.23 | -33.33 | 0.37 | 2.78 | 12.12 | 375.08 | 584.53 | -50.24 |
| 21Q4 (9) | 4.0 | -60.36 | 122.79 | -13.05 | -430.38 | -159.44 | -6.03 | 7.09 | -157.48 | 0.25 | -82.64 | -90.0 | -9.05 | -164.46 | 59.92 | 2.92 | -29.98 | -3.63 | 0.1 | -72.22 | 120.83 | 2.47 | -49.84 | 3.48 | 7.32 | 48.48 | 42.69 | 5.39 | 17.69 | -6.75 | 1.55 | 15.67 | 6.9 | 0.36 | 12.5 | 12.5 | 54.79 | -66.11 | 123.57 |
| 21Q3 (8) | 10.09 | 218.29 | 217.05 | 3.95 | 423.77 | 122.38 | -6.49 | -150.31 | -212.28 | 1.44 | 340.0 | 144.86 | 14.04 | 244.0 | 153.44 | 4.17 | 138.29 | -53.09 | 0.36 | 205.88 | 0 | 4.93 | 129.98 | -43.83 | 4.93 | 1066.67 | 25.45 | 4.58 | 312.61 | 16.24 | 1.34 | 67.5 | 3.88 | 0.32 | 3.23 | -3.03 | 161.70 | 142.08 | 204.3 |
| 21Q2 (7) | -8.53 | -140.56 | -47.58 | -1.22 | 79.6 | 18.67 | 12.9 | 60.25 | 1132.0 | -0.6 | -180.0 | 74.9 | -9.75 | -164.78 | -33.93 | 1.75 | -50.84 | -5.41 | -0.34 | -194.44 | -112.5 | 2.14 | -53.45 | -25.37 | -0.51 | 32.89 | -118.21 | 1.11 | 428.57 | -63.37 | 0.8 | -64.44 | -10.11 | 0.31 | -6.06 | -6.06 | -384.23 | -150.98 | -182.53 |
| 21Q1 (6) | 21.03 | 219.83 | 105050.0 | -5.98 | -18.89 | -367.19 | 8.05 | -23.26 | 15.83 | 0.75 | -70.0 | -62.69 | 15.05 | 166.65 | 1294.44 | 3.56 | 17.49 | 70.33 | 0.36 | 175.0 | 3700.0 | 4.60 | 92.71 | 14.0 | -0.76 | -114.81 | -68.89 | 0.21 | -96.37 | -55.32 | 2.25 | 55.17 | 95.65 | 0.33 | 3.12 | -5.71 | 753.76 | 424.27 | 74145.7 |
| 20Q4 (5) | -17.55 | -103.6 | -149.33 | -5.03 | 71.5 | -94.96 | 10.49 | 81.49 | 152.09 | 2.5 | 177.88 | 346.43 | -22.58 | 14.05 | -168.42 | 3.03 | -65.92 | -5.61 | -0.48 | 0 | -700.0 | 2.39 | -72.77 | -36.01 | 5.13 | 30.53 | 83.21 | 5.78 | 46.7 | 24.03 | 1.45 | 12.4 | 113.24 | 0.32 | -3.03 | -3.03 | -232.45 | -49.93 | -137.04 |
| 20Q3 (4) | -8.62 | -49.13 | 0.0 | -17.65 | -1076.67 | 0.0 | 5.78 | 562.4 | 0.0 | -3.21 | -34.31 | 0.0 | -26.27 | -260.85 | 0.0 | 8.89 | 380.54 | 0.0 | 0 | 100.0 | 0.0 | 8.77 | 205.55 | 0.0 | 3.93 | 40.36 | 0.0 | 3.94 | 30.03 | 0.0 | 1.29 | 44.94 | 0.0 | 0.33 | 0.0 | 0.0 | -155.04 | -14.0 | 0.0 |
| 20Q2 (3) | -5.78 | -29000.0 | 0.0 | -1.5 | -17.19 | 0.0 | -1.25 | -117.99 | 0.0 | -2.39 | -218.91 | 0.0 | -7.28 | -477.78 | 0.0 | 1.85 | -11.48 | 0.0 | -0.16 | -1500.0 | 0.0 | 2.87 | -28.9 | 0.0 | 2.8 | 722.22 | 0.0 | 3.03 | 544.68 | 0.0 | 0.89 | -22.61 | 0.0 | 0.33 | -5.71 | 0.0 | -136.00 | -13496.0 | 0.0 |
| 20Q1 (2) | 0.02 | -99.94 | 0.0 | -1.28 | 50.39 | 0.0 | 6.95 | 134.51 | 0.0 | 2.01 | 258.93 | 0.0 | -1.26 | -103.82 | 0.0 | 2.09 | -34.89 | 0.0 | -0.01 | 83.33 | 0.0 | 4.04 | 8.17 | 0.0 | -0.45 | -116.07 | 0.0 | 0.47 | -89.91 | 0.0 | 1.15 | 69.12 | 0.0 | 0.35 | 6.06 | 0.0 | 1.02 | -99.84 | 0.0 |
| 19Q4 (1) | 35.58 | 0.0 | 0.0 | -2.58 | 0.0 | 0.0 | -20.14 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 33.0 | 0.0 | 0.0 | 3.21 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 2.8 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 627.51 | 0.0 | 0.0 |
