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) | 12.73 | -34.48 | -39.84 | 0 | 25.89 | 0 | -0.16 | 0 | -27.11 | 0 | 31.77 | 127.91 | -0.47 | 0 | 79.13 | 150.33 | 3.74 | -59.74 | 3.28 | -57.18 | 11.72 | 19.59 | 0.03 | 0.0 | 84.70 | -23.76 |
| 2022 (9) | 19.43 | 71.19 | -5.94 | 0 | -6.69 | 0 | -0.19 | 0 | 13.49 | 56.13 | 13.94 | 30.28 | -0.33 | 0 | 31.61 | 4.99 | 9.29 | 162.43 | 7.66 | -26.42 | 9.8 | 10.61 | 0.03 | -25.0 | 111.09 | 89.0 |
| 2021 (8) | 11.35 | 31.37 | -2.71 | 0 | -15.85 | 0 | -0.71 | 0 | 8.64 | 25.95 | 10.7 | 806.78 | -0.62 | 0 | 30.11 | 699.11 | 3.54 | 122.64 | 10.41 | 216.41 | 8.86 | -4.63 | 0.04 | 33.33 | 58.78 | -14.21 |
| 2020 (7) | 8.64 | -36.09 | -1.78 | 0 | -0.84 | 0 | -0.49 | 0 | 6.86 | -12.72 | 1.18 | -51.44 | -0.29 | 0 | 3.77 | -41.66 | 1.59 | -65.43 | 3.29 | 1.54 | 9.29 | -3.33 | 0.03 | 0.0 | 68.52 | -34.73 |
| 2019 (6) | 13.52 | 5.62 | -5.66 | 0 | -7.78 | 0 | -0.47 | 0 | 7.86 | -25.43 | 2.43 | 53.8 | 0.09 | 0.0 | 6.46 | 56.13 | 4.6 | -24.22 | 3.24 | -36.96 | 9.61 | 8.96 | 0.03 | 0.0 | 104.97 | 14.73 |
| 2018 (5) | 12.8 | 58.61 | -2.26 | 0 | -7.39 | 0 | 0.01 | -92.31 | 10.54 | 0 | 1.58 | -92.65 | 0.09 | 0 | 4.14 | -93.81 | 6.07 | 193.24 | 5.14 | 424.49 | 8.82 | 5.25 | 0.03 | -25.0 | 91.49 | 6.57 |
| 2017 (4) | 8.07 | -14.15 | -12.73 | 0 | -1.12 | 0 | 0.13 | 0 | -4.66 | 0 | 21.51 | 37.53 | -0.38 | 0 | 66.84 | 40.82 | 2.07 | -54.61 | 0.98 | 104.17 | 8.38 | 10.41 | 0.04 | 33.33 | 85.85 | -26.02 |
| 2016 (3) | 9.4 | -26.16 | -21.39 | 0 | 4.45 | 0 | -1.09 | 0 | -11.99 | 0 | 15.64 | 179.29 | -0.03 | 0 | 47.47 | 184.88 | 4.56 | -22.84 | 0.48 | -85.59 | 7.59 | 4.83 | 0.03 | -25.0 | 116.05 | -3.28 |
| 2015 (2) | 12.73 | 15.31 | -5.47 | 0 | -9.76 | 0 | -0.1 | 0 | 7.26 | -36.43 | 5.6 | -9.24 | -0.17 | 0 | 16.66 | -5.73 | 5.91 | 5.54 | 3.33 | 0.0 | 7.24 | 3.87 | 0.04 | 0.0 | 119.98 | 12.37 |
| 2014 (1) | 11.04 | 38.17 | 0.38 | 0 | -20.27 | 0 | 0.06 | 0 | 11.42 | 0 | 6.17 | -55.61 | -0.59 | 0 | 17.67 | -57.62 | 5.6 | 16.91 | 3.33 | -16.12 | 6.97 | 4.65 | 0.04 | 0.0 | 106.77 | 42.58 |
| 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) | 4.02 | -12.61 | -9.46 | 1.76 | 106.66 | 133.52 | -3.36 | -112.43 | -70.56 | -0.7 | -350.0 | -404.35 | 5.78 | 126.47 | 813.58 | 0.16 | -99.37 | -94.98 | -0.51 | -112.5 | -155.0 | 1.31 | -99.42 | -95.71 | 1.99 | 28.39 | 184.29 | 1.17 | -36.07 | 80.0 | 3.57 | 5.0 | 13.33 | 0.01 | 0.0 | 0.0 | 84.63 | -3.59 | -27.38 |
| 24Q2 (19) | 4.6 | 36.09 | 92.47 | -26.44 | -796.27 | -63.82 | 27.04 | 909.58 | 115.46 | 0.28 | 137.84 | 173.68 | -21.84 | -5179.07 | -58.84 | 25.35 | 2143.36 | 85.44 | -0.24 | 41.46 | -182.76 | 224.73 | 1920.62 | 61.28 | 1.55 | 40.91 | 84.52 | 1.83 | 42.97 | 258.82 | 3.4 | 7.59 | 20.57 | 0.01 | 0.0 | 0.0 | 87.79 | 15.58 | 22.68 |
| 24Q1 (18) | 3.38 | -2.31 | 38.52 | -2.95 | 8.1 | 80.63 | -3.34 | -5666.67 | -121.9 | -0.74 | -187.06 | 12.94 | 0.43 | 72.0 | 103.36 | 1.13 | -55.51 | -90.86 | -0.41 | -612.5 | 35.94 | 11.12 | -53.59 | -91.65 | 1.1 | -9.09 | 11.11 | 1.28 | 220.0 | -26.01 | 3.16 | -1.86 | 25.4 | 0.01 | 0.0 | 0.0 | 75.96 | -20.31 | 32.61 |
| 23Q4 (17) | 3.46 | -22.07 | 8.12 | -3.21 | 38.86 | 45.78 | 0.06 | 103.05 | 102.96 | 0.85 | 269.57 | 2225.0 | 0.25 | 130.86 | 109.19 | 2.54 | -20.38 | -62.7 | 0.08 | 140.0 | -27.27 | 23.96 | -21.5 | -62.98 | 1.21 | 72.86 | -34.24 | 0.4 | -38.46 | -80.49 | 3.22 | 2.22 | 21.51 | 0.01 | 0.0 | 0.0 | 95.32 | -18.21 | 40.29 |
| 23Q3 (16) | 4.44 | 85.77 | -31.48 | -5.25 | 67.47 | -650.0 | -1.97 | -115.7 | -451.79 | 0.23 | 160.53 | 187.5 | -0.81 | 94.11 | -114.01 | 3.19 | -76.66 | 57.92 | -0.2 | -168.97 | 13.04 | 30.53 | -78.09 | 72.58 | 0.7 | -16.67 | -71.31 | 0.65 | 27.45 | -65.97 | 3.15 | 11.7 | 26.51 | 0.01 | 0.0 | 0.0 | 116.54 | 62.86 | -20.69 |
| 23Q2 (15) | 2.39 | -2.05 | -40.84 | -16.14 | -5.98 | -3264.71 | 12.55 | -17.7 | 365.33 | -0.38 | 55.29 | 75.0 | -13.75 | -7.51 | -402.2 | 13.67 | 10.51 | 6113.64 | 0.29 | 145.31 | 514.29 | 139.35 | 4.65 | 7557.78 | 0.84 | -15.15 | -74.93 | 0.51 | -70.52 | -72.28 | 2.82 | 11.9 | 16.53 | 0.01 | 0.0 | 0.0 | 71.56 | 24.93 | -24.37 |
| 23Q1 (14) | 2.44 | -23.75 | -46.02 | -15.23 | -157.26 | -9058.82 | 15.25 | 851.23 | 3212.24 | -0.85 | -2025.0 | -165.89 | -12.79 | -370.22 | -372.71 | 12.37 | 81.64 | 152.45 | -0.64 | -681.82 | -326.67 | 133.15 | 105.69 | 173.64 | 0.99 | -46.2 | -40.72 | 1.73 | -15.61 | -6.99 | 2.52 | -4.91 | 13.0 | 0.01 | 0.0 | 0.0 | 57.28 | -15.7 | -48.05 |
| 22Q4 (13) | 3.2 | -50.62 | -25.75 | -5.92 | -745.71 | -26.23 | -2.03 | -462.5 | -127.25 | -0.04 | -150.0 | 66.67 | -2.72 | -147.06 | -615.79 | 6.81 | 237.13 | 24.04 | 0.11 | 147.83 | 650.0 | 64.73 | 265.97 | 18.97 | 1.84 | -24.59 | 5.14 | 2.05 | 7.33 | -20.54 | 2.65 | 6.43 | 19.37 | 0.01 | 0.0 | 0.0 | 67.94 | -53.76 | -24.18 |
| 22Q3 (12) | 6.48 | 60.4 | 131.43 | -0.7 | -237.25 | 88.03 | 0.56 | 111.84 | 135.22 | 0.08 | 105.26 | 108.99 | 5.78 | 27.03 | 289.51 | 2.02 | 818.18 | -45.99 | -0.23 | -228.57 | -360.0 | 17.69 | 872.05 | -55.35 | 2.44 | -27.16 | 69.44 | 1.91 | 3.8 | 178.28 | 2.49 | 2.89 | 11.66 | 0.01 | 0.0 | 0.0 | 146.94 | 55.3 | 0 |
| 22Q2 (11) | 4.04 | -10.62 | 35.12 | 0.51 | 200.0 | -82.89 | -4.73 | -865.31 | 44.02 | -1.52 | -217.83 | -341.27 | 4.55 | -2.99 | -23.79 | 0.22 | -95.51 | -82.54 | -0.07 | 53.33 | 75.86 | 1.82 | -96.26 | -88.35 | 3.35 | 100.6 | 11066.67 | 1.84 | -1.08 | -77.17 | 2.42 | 8.52 | 10.0 | 0.01 | 0.0 | 0.0 | 94.61 | -14.18 | 224.98 |
| 22Q1 (10) | 4.52 | 4.87 | 258.73 | 0.17 | 103.62 | -96.49 | -0.49 | -106.58 | 96.3 | 1.29 | 1175.0 | 490.91 | 4.69 | 1334.21 | -23.11 | 4.9 | -10.75 | 2233.33 | -0.15 | -650.0 | 40.0 | 48.66 | -10.57 | 1737.47 | 1.67 | -4.57 | 421.88 | 1.86 | -27.91 | -15.84 | 2.23 | 0.45 | 1.36 | 0.01 | 0.0 | 0.0 | 110.24 | 23.03 | 286.73 |
| 21Q4 (9) | 4.31 | 53.93 | 56.16 | -4.69 | 19.83 | -266.9 | 7.45 | 568.55 | 530.64 | -0.12 | 86.52 | -157.14 | -0.38 | 87.54 | -106.82 | 5.49 | 46.79 | 1383.78 | -0.02 | 60.0 | -200.0 | 54.41 | 37.34 | 1066.15 | 1.75 | 21.53 | 316.67 | 2.58 | 205.74 | 2966.67 | 2.22 | -0.45 | -1.77 | 0.01 | 0.0 | 0.0 | 89.60 | 0 | -29.23 |
| 21Q3 (8) | 2.8 | -6.35 | -8.5 | -5.85 | -296.31 | -154.35 | -1.59 | 81.18 | -153.18 | -0.89 | -241.27 | -990.0 | -3.05 | -151.09 | -501.32 | 3.74 | 196.83 | 1396.0 | -0.05 | 82.76 | 37.5 | 39.62 | 153.75 | 1145.61 | 1.44 | 4700.0 | 380.0 | -2.44 | -130.27 | -220.2 | 2.23 | 1.36 | -3.04 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 2.99 | 137.3 | 86.88 | 2.98 | -38.43 | 265.56 | -8.45 | 36.27 | -576.0 | 0.63 | 290.91 | 80.0 | 5.97 | -2.13 | 3085.0 | 1.26 | 500.0 | 129.09 | -0.29 | -16.0 | -52.63 | 15.61 | 489.59 | 110.07 | 0.03 | -90.62 | -92.31 | 8.06 | 264.71 | 510.61 | 2.2 | 0.0 | -6.38 | 0.01 | 0.0 | 0.0 | 29.11 | 2.13 | -33.04 |
| 21Q1 (6) | 1.26 | -54.35 | -1.56 | 4.84 | 72.24 | 1129.79 | -13.26 | -666.47 | -1478.57 | -0.33 | -257.14 | 70.8 | 6.1 | 9.52 | 653.09 | 0.21 | -43.24 | 2000.0 | -0.25 | -1350.0 | -2400.0 | 2.65 | -43.24 | 2050.32 | 0.32 | -23.81 | -40.74 | 2.21 | 2555.56 | 7266.67 | 2.2 | -2.65 | -7.17 | 0.01 | 0.0 | 0.0 | 28.51 | -77.48 | -46.33 |
| 20Q4 (5) | 2.76 | -9.8 | -21.81 | 2.81 | 222.17 | 251.08 | -1.73 | -157.86 | -592.0 | 0.21 | 110.0 | -8.7 | 5.57 | 632.89 | 233.53 | 0.37 | 48.0 | -59.34 | 0.02 | 125.0 | -88.89 | 4.67 | 46.69 | -52.73 | 0.42 | 40.0 | -50.59 | -0.09 | -104.43 | -120.0 | 2.26 | -1.74 | -5.83 | 0.01 | 0.0 | 0.0 | 126.61 | 79.56 | 2.58 |
| 20Q3 (4) | 3.06 | 91.25 | 0.0 | -2.3 | -27.78 | 0.0 | 2.99 | 339.2 | 0.0 | 0.1 | -71.43 | 0.0 | 0.76 | 480.0 | 0.0 | 0.25 | -54.55 | 0.0 | -0.08 | 57.89 | 0.0 | 3.18 | -57.21 | 0.0 | 0.3 | -23.08 | 0.0 | 2.03 | 53.79 | 0.0 | 2.3 | -2.13 | 0.0 | 0.01 | 0.0 | 0.0 | 70.51 | 62.17 | 0.0 |
| 20Q2 (3) | 1.6 | 25.0 | 0.0 | -1.8 | -282.98 | 0.0 | -1.25 | -48.81 | 0.0 | 0.35 | 130.97 | 0.0 | -0.2 | -124.69 | 0.0 | 0.55 | 5400.0 | 0.0 | -0.19 | -1800.0 | 0.0 | 7.43 | 5935.14 | 0.0 | 0.39 | -27.78 | 0.0 | 1.32 | 4300.0 | 0.0 | 2.35 | -0.84 | 0.0 | 0.01 | 0.0 | 0.0 | 43.48 | -18.14 | 0.0 |
| 20Q1 (2) | 1.28 | -63.74 | 0.0 | -0.47 | 74.73 | 0.0 | -0.84 | -236.0 | 0.0 | -1.13 | -591.3 | 0.0 | 0.81 | -51.5 | 0.0 | 0.01 | -98.9 | 0.0 | -0.01 | -105.56 | 0.0 | 0.12 | -98.75 | 0.0 | 0.54 | -36.47 | 0.0 | 0.03 | -93.33 | 0.0 | 2.37 | -1.25 | 0.0 | 0.01 | 0.0 | 0.0 | 53.11 | -56.97 | 0.0 |
| 19Q4 (1) | 3.53 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 9.87 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 123.43 | 0.0 | 0.0 |
