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) | 1.89 | -59.7 | -2.52 | 0 | -1.08 | 0 | 1.69 | 0 | -0.63 | 0 | 3.25 | -49.69 | -0.54 | 0 | 5.72 | -43.11 | -0.04 | 0 | 1.04 | -62.45 | 2.55 | -1.16 | 0.05 | -16.67 | 51.92 | -40.11 |
| 2022 (9) | 4.69 | 64.56 | -3.45 | 0 | -6.13 | 0 | -3.66 | 0 | 1.24 | 117.54 | 6.46 | 83.52 | 0 | 0 | 10.06 | 75.64 | -0.16 | 0 | 2.77 | -23.9 | 2.58 | 15.18 | 0.06 | 0.0 | 86.69 | 80.68 |
| 2021 (8) | 2.85 | -20.17 | -2.28 | 0 | -5.01 | 0 | -0.88 | 0 | 0.57 | -81.25 | 3.52 | 155.07 | 0 | 0 | 5.73 | 125.73 | 2.16 | -5.68 | 3.64 | 152.78 | 2.24 | -3.45 | 0.06 | 20.0 | 47.98 | -48.79 |
| 2020 (7) | 3.57 | -24.04 | -0.53 | 0 | 7.45 | 1593.18 | -0.33 | 0 | 3.04 | -14.61 | 1.38 | 14.05 | 0 | 0 | 2.54 | 9.02 | 2.29 | 638.71 | 1.44 | 0 | 2.32 | 0.87 | 0.05 | 25.0 | 93.70 | -77.27 |
| 2019 (6) | 4.7 | 67.86 | -1.14 | 0 | 0.44 | 0 | 0.34 | 0 | 3.56 | 408.57 | 1.21 | -29.24 | 0 | 0 | 2.33 | -29.2 | 0.31 | -82.08 | -1.2 | 0 | 2.3 | 16.16 | 0.04 | -20.0 | 412.28 | 296.08 |
| 2018 (5) | 2.8 | -53.18 | -2.1 | 0 | -2.97 | 0 | -0.08 | 0 | 0.7 | -87.63 | 1.71 | 0.0 | 0 | 0 | 3.29 | 0.31 | 1.73 | -58.11 | 0.66 | -57.42 | 1.98 | 3.12 | 0.05 | 150.0 | 104.09 | -39.25 |
| 2017 (4) | 5.98 | 19.36 | -0.32 | 0 | -2.3 | 0 | -0.71 | 0 | 5.66 | 449.51 | 1.71 | 13.25 | 0 | 0 | 3.28 | 10.25 | 4.13 | -12.68 | 1.55 | -27.91 | 1.92 | -6.8 | 0.02 | -33.33 | 171.35 | 45.01 |
| 2016 (3) | 5.01 | -29.83 | -3.98 | 0 | 0.46 | 0 | 0 | 0 | 1.03 | -72.89 | 1.51 | -16.11 | 0 | 0 | 2.97 | -33.0 | 4.73 | 63.1 | 2.15 | 31.1 | 2.06 | 1.48 | 0.03 | 0.0 | 118.16 | -38.77 |
| 2015 (2) | 7.14 | 218.75 | -3.34 | 0 | -2.18 | 0 | -0.4 | 0 | 3.8 | 0 | 1.8 | -26.23 | 0 | 0 | 4.44 | -23.34 | 2.9 | 6.62 | 1.64 | 80.22 | 2.03 | -1.93 | 0.03 | 200.0 | 192.97 | 157.58 |
| 2014 (1) | 2.24 | -40.58 | -2.74 | 0 | 1.0 | 0 | 1.12 | 0 | -0.5 | 0 | 2.44 | 29.1 | 0 | 0 | 5.79 | 24.91 | 2.72 | 9.24 | 0.91 | -60.09 | 2.07 | -2.82 | 0.01 | 0.0 | 74.92 | -12.17 |
| 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) | 2.57 | 0 | 471.11 | -3.62 | -423.21 | -168.15 | -0.57 | 63.46 | 79.93 | 0.38 | -55.81 | -48.65 | -1.05 | -193.75 | -16.67 | 3.87 | 46.59 | 163.27 | 0 | 0 | 100.0 | 28.21 | 44.99 | 175.74 | 0.41 | 7.89 | 127.78 | 0.37 | -84.96 | -11.9 | 0.5 | 0.0 | -18.03 | 0.01 | 0.0 | 0.0 | 292.05 | 0 | 574.95 |
| 24Q2 (19) | 0 | 100.0 | -100.0 | 1.12 | 167.47 | 486.21 | -1.56 | -394.34 | -122.86 | 0.86 | 159.31 | -58.65 | 1.12 | 135.22 | -55.2 | 2.64 | 60.0 | 398.11 | 0 | 0 | 100.0 | 19.45 | 68.14 | 406.56 | 0.38 | 192.68 | 575.0 | 2.46 | 1437.5 | 602.86 | 0.5 | -23.08 | -21.88 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (18) | -1.52 | -267.03 | 32.74 | -1.66 | -100.0 | -3220.0 | 0.53 | 307.69 | -77.25 | -1.45 | -445.24 | 6.45 | -3.18 | -4075.0 | -37.66 | 1.65 | 120.0 | 230.0 | 0 | 100.0 | 0 | 11.57 | 128.18 | 220.05 | -0.41 | 18.0 | -213.89 | 0.16 | 164.0 | -69.23 | 0.65 | -2.99 | 3.17 | 0.01 | 0.0 | 0.0 | -185.37 | -187.59 | 4.86 |
| 23Q4 (17) | 0.91 | 102.22 | -48.3 | -0.83 | 38.52 | -180.58 | 0.13 | 104.58 | 105.33 | 0.42 | -43.24 | 197.67 | 0.08 | 108.89 | -97.13 | 0.75 | -48.98 | -39.52 | -0.03 | 88.46 | 0 | 5.07 | -50.43 | -36.78 | -0.5 | -377.78 | -85.19 | -0.25 | -159.52 | -142.37 | 0.67 | 9.84 | 11.67 | 0.01 | 0.0 | 0.0 | 211.63 | 389.1 | 44.29 |
| 23Q3 (16) | 0.45 | -83.87 | -69.8 | -1.35 | -365.52 | -27.36 | -2.84 | -305.71 | 37.58 | 0.74 | -64.42 | 196.1 | -0.9 | -136.0 | -309.3 | 1.47 | 177.36 | 53.12 | -0.26 | 0.0 | 0 | 10.23 | 166.36 | 67.4 | 0.18 | 325.0 | 156.25 | 0.42 | 20.0 | -37.31 | 0.61 | -4.69 | -7.58 | 0.01 | 0.0 | 0.0 | 43.27 | -84.49 | -61.09 |
| 23Q2 (15) | 2.79 | 223.45 | -41.63 | -0.29 | -480.0 | 87.97 | -0.7 | -130.04 | -227.27 | 2.08 | 234.19 | 34.19 | 2.5 | 208.23 | 5.49 | 0.53 | 6.0 | -79.22 | -0.26 | 0 | 0 | 3.84 | 6.23 | -74.86 | -0.08 | -122.22 | -60.0 | 0.35 | -32.69 | -50.0 | 0.64 | 1.59 | -3.03 | 0.01 | 0.0 | -50.0 | 279.00 | 243.2 | -19.45 |
| 23Q1 (14) | -2.26 | -228.41 | 32.34 | -0.05 | -104.85 | 95.05 | 2.33 | 195.49 | 676.67 | -1.55 | -260.47 | -30.25 | -2.31 | -182.8 | 46.9 | 0.5 | -59.68 | -70.76 | 0 | 0 | 0 | 3.62 | -54.93 | -65.43 | 0.36 | 233.33 | -25.0 | 0.52 | -11.86 | -35.8 | 0.63 | 5.0 | -3.08 | 0.01 | 0.0 | -50.0 | -194.83 | -232.84 | 13.67 |
| 22Q4 (13) | 1.76 | 18.12 | 2300.0 | 1.03 | 197.17 | 143.46 | -2.44 | 46.37 | -588.0 | -0.43 | 44.16 | -2.38 | 2.79 | 548.84 | 213.88 | 1.24 | 29.17 | -1.59 | 0 | 0 | 0 | 8.02 | 31.26 | 6.69 | -0.27 | 15.62 | -145.45 | 0.59 | -11.94 | 742.86 | 0.6 | -9.09 | -4.76 | 0.01 | 0.0 | -50.0 | 146.67 | 31.9 | 1420.0 |
| 22Q3 (12) | 1.49 | -68.83 | 380.65 | -1.06 | 56.02 | -65.62 | -4.55 | -927.27 | -37.46 | -0.77 | -149.68 | -650.0 | 0.43 | -81.86 | 230.3 | 0.96 | -62.35 | 7.87 | 0 | 0 | 0 | 6.11 | -60.0 | 0.11 | -0.32 | -540.0 | -178.05 | 0.67 | -4.29 | -45.97 | 0.66 | 0.0 | 20.0 | 0.01 | -50.0 | -50.0 | 111.19 | -67.9 | 549.23 |
| 22Q2 (11) | 4.78 | 243.11 | 273.44 | -2.41 | -138.61 | -383.53 | 0.55 | 83.33 | 111.18 | 1.55 | 230.25 | 460.47 | 2.37 | 154.48 | 11.27 | 2.55 | 49.12 | 292.31 | 0 | 0 | 0 | 15.28 | 46.08 | 259.16 | -0.05 | -110.42 | -107.69 | 0.7 | -13.58 | -41.67 | 0.66 | 1.54 | 22.22 | 0.02 | 0.0 | 100.0 | 346.38 | 253.48 | 373.56 |
| 22Q1 (10) | -3.34 | -4075.0 | -349.25 | -1.01 | 57.38 | -818.18 | 0.3 | -40.0 | -89.01 | -1.19 | -183.33 | -600.0 | -4.35 | -77.55 | -453.66 | 1.71 | 35.71 | 134.25 | 0 | 0 | 0 | 10.46 | 39.12 | 112.61 | 0.48 | 536.36 | -60.0 | 0.81 | 1057.14 | -28.32 | 0.65 | 3.17 | 25.0 | 0.02 | 0.0 | 100.0 | -225.68 | -1931.08 | -379.57 |
| 21Q4 (9) | -0.08 | -125.81 | -112.31 | -2.37 | -270.31 | -19.1 | 0.5 | 115.11 | -92.09 | -0.42 | -400.0 | -195.45 | -2.45 | -642.42 | -82.84 | 1.26 | 41.57 | 65.79 | 0 | 0 | 0 | 7.52 | 23.16 | 45.91 | -0.11 | -126.83 | -123.4 | 0.07 | -94.35 | -81.58 | 0.63 | 14.55 | 12.5 | 0.02 | 0.0 | 100.0 | -11.11 | -164.87 | -116.24 |
| 21Q3 (8) | 0.31 | -75.78 | -69.61 | -0.64 | -175.29 | -133.68 | -3.31 | 32.72 | -113.55 | 0.14 | 132.56 | 142.42 | -0.33 | -115.49 | -111.3 | 0.89 | 36.92 | 345.0 | 0 | 0 | 0 | 6.10 | 43.5 | 359.65 | 0.41 | -36.92 | -55.43 | 1.24 | 3.33 | 110.17 | 0.55 | 1.85 | -3.51 | 0.02 | 100.0 | 100.0 | 17.13 | -76.58 | -80.35 |
| 21Q2 (7) | 1.28 | -4.48 | -10.49 | 0.85 | 872.73 | 350.0 | -4.92 | -280.22 | -446.48 | -0.43 | -152.94 | -38.71 | 2.13 | 73.17 | 95.41 | 0.65 | -10.96 | 225.0 | 0 | 0 | 0 | 4.25 | -13.52 | 176.08 | 0.65 | -45.83 | -20.73 | 1.2 | 6.19 | 172.73 | 0.54 | 3.85 | -11.48 | 0.01 | 0.0 | 0.0 | 73.14 | -9.39 | -45.78 |
| 21Q1 (6) | 1.34 | 106.15 | 191.3 | -0.11 | 94.47 | -22.22 | 2.73 | -56.8 | 118.4 | -0.17 | -138.64 | 19.05 | 1.23 | 191.79 | 232.43 | 0.73 | -3.95 | 231.82 | 0 | 0 | 0 | 4.92 | -4.53 | 159.37 | 1.2 | 155.32 | 1614.29 | 1.13 | 197.37 | 2725.0 | 0.52 | -7.14 | -8.77 | 0.01 | 0.0 | 0.0 | 80.72 | 17.98 | 8.8 |
| 20Q4 (5) | 0.65 | -36.27 | 8.33 | -1.99 | -204.74 | -256.69 | 6.32 | 507.74 | 843.28 | 0.44 | 233.33 | 393.33 | -1.34 | -145.89 | -171.66 | 0.76 | 280.0 | 105.41 | 0 | 0 | 0 | 5.15 | 287.99 | 85.77 | 0.47 | -48.91 | 143.52 | 0.38 | -35.59 | 122.89 | 0.56 | -1.75 | -1.75 | 0.01 | 0.0 | 0.0 | 68.42 | -21.52 | 0 |
| 20Q3 (4) | 1.02 | -28.67 | 0.0 | 1.9 | 658.82 | 0.0 | -1.55 | -209.15 | 0.0 | -0.33 | -6.45 | 0.0 | 2.92 | 167.89 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.33 | -13.81 | 0.0 | 0.92 | 12.2 | 0.0 | 0.59 | 34.09 | 0.0 | 0.57 | -6.56 | 0.0 | 0.01 | 0.0 | 0.0 | 87.18 | -35.38 | 0.0 |
| 20Q2 (3) | 1.43 | 210.87 | 0.0 | -0.34 | -277.78 | 0.0 | 1.42 | 13.6 | 0.0 | -0.31 | -47.62 | 0.0 | 1.09 | 194.59 | 0.0 | 0.2 | -9.09 | 0.0 | 0 | 0 | 0.0 | 1.54 | -18.76 | 0.0 | 0.82 | 1071.43 | 0.0 | 0.44 | 1000.0 | 0.0 | 0.61 | 7.02 | 0.0 | 0.01 | 0.0 | 0.0 | 134.91 | 81.83 | 0.0 |
| 20Q1 (2) | 0.46 | -23.33 | 0.0 | -0.09 | -107.09 | 0.0 | 1.25 | 86.57 | 0.0 | -0.21 | -40.0 | 0.0 | 0.37 | -80.21 | 0.0 | 0.22 | -40.54 | 0.0 | 0 | 0 | 0.0 | 1.90 | -31.62 | 0.0 | 0.07 | 106.48 | 0.0 | 0.04 | 102.41 | 0.0 | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 74.19 | 0 | 0.0 |
| 19Q4 (1) | 0.6 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
