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) | 30.13 | 17.93 | 9.99 | 0 | -25.47 | 0 | 0.15 | 400.0 | 40.12 | 0 | 11.98 | -17.15 | 0.02 | 100.0 | 5.87 | -20.84 | 11.01 | 50.62 | 7.57 | 56.73 | 24.78 | -2.59 | 0.15 | 0.0 | 92.71 | 10.38 |
| 2022 (9) | 25.55 | -28.69 | -30.58 | 0 | -23.83 | 0 | 0.03 | -57.14 | -5.03 | 0 | 14.46 | 52.69 | 0.01 | 0 | 7.41 | 55.41 | 7.31 | -48.34 | 4.83 | -55.81 | 25.44 | -7.32 | 0.15 | -6.25 | 83.99 | -9.66 |
| 2021 (8) | 35.83 | -8.25 | 3.12 | 0 | -34.37 | 0 | 0.07 | 0 | 38.95 | 44.63 | 9.47 | -30.88 | 0 | 0 | 4.77 | -31.51 | 14.15 | -11.01 | 10.93 | 7.68 | 27.45 | -15.98 | 0.16 | -15.79 | 92.97 | 2.4 |
| 2020 (7) | 39.05 | -14.1 | -12.12 | 0 | -21.1 | 0 | -0.64 | 0 | 26.93 | -44.71 | 13.7 | 17.7 | -0.01 | 0 | 6.96 | 38.5 | 15.9 | -6.91 | 10.15 | 8.79 | 32.67 | -5.8 | 0.19 | -17.39 | 90.79 | -11.64 |
| 2019 (6) | 45.46 | 40.18 | 3.25 | 0 | -31.02 | 0 | 0.03 | 200.0 | 48.71 | 434.69 | 11.64 | -38.7 | -3.35 | 0 | 5.03 | -36.17 | 17.08 | -25.25 | 9.33 | -44.06 | 34.68 | 190.45 | 0.23 | 0.0 | 102.76 | -8.59 |
| 2018 (5) | 32.43 | -6.78 | -23.32 | 0 | -15.74 | 0 | 0.01 | -93.75 | 9.11 | 18120.0 | 18.99 | 3.71 | -0.18 | 0 | 7.87 | -1.0 | 22.85 | -19.4 | 16.68 | -21.98 | 11.94 | 10.76 | 0.23 | -28.12 | 112.41 | 4.95 |
| 2017 (4) | 34.79 | 5.91 | -34.74 | 0 | -3.24 | 0 | 0.16 | 0.0 | 0.05 | -99.32 | 18.31 | 31.73 | -1.82 | 0 | 7.95 | 26.17 | 28.35 | 19.92 | 21.38 | 22.8 | 10.78 | -4.85 | 0.32 | -11.11 | 107.11 | -5.12 |
| 2016 (3) | 32.85 | 29.18 | -25.53 | 0 | -5.08 | 0 | 0.16 | 0 | 7.32 | 0 | 13.9 | -21.87 | 0 | 0 | 6.30 | -27.5 | 23.64 | 40.71 | 17.41 | 52.85 | 11.33 | 5.0 | 0.36 | 20.0 | 112.89 | -0.21 |
| 2015 (2) | 25.43 | 36.21 | -28.66 | 0 | 8.42 | 0 | -0.01 | 0 | -3.23 | 0 | 17.79 | -10.2 | 0 | 0 | 8.70 | -21.33 | 16.8 | 98.11 | 11.39 | 115.72 | 10.79 | 20.02 | 0.3 | 36.36 | 113.12 | -12.2 |
| 2014 (1) | 18.67 | 25.3 | -16.9 | 0 | -2.25 | 0 | -1.37 | 0 | 1.77 | -74.01 | 19.81 | 69.61 | 0 | 0 | 11.05 | 43.04 | 8.48 | -9.88 | 5.28 | -8.01 | 8.99 | 20.83 | 0.22 | 29.41 | 128.85 | 15.44 |
| 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) | 6.91 | 15.36 | -27.8 | -2.04 | 62.08 | -148.78 | -10.3 | -257.64 | -2.28 | -0.1 | 16.67 | -11.11 | 4.87 | 698.36 | -44.34 | 2.5 | -54.87 | -5.3 | 0.09 | 0 | 228.57 | 5.28 | -55.37 | 2.98 | 2.22 | -14.62 | -27.92 | 1.52 | 97.4 | -33.62 | 5.61 | -0.88 | -10.38 | 0.03 | 0.0 | -25.0 | 96.51 | 4.08 | -13.37 |
| 24Q2 (19) | 5.99 | 11.75 | 59.73 | -5.38 | -269.72 | -177.86 | -2.88 | 20.0 | 54.36 | -0.12 | -100.0 | -200.0 | 0.61 | -92.85 | -94.28 | 5.54 | 121.6 | 57.39 | 0 | 0 | 0 | 11.84 | 120.04 | 70.1 | 2.6 | -15.31 | -16.93 | 0.77 | -52.17 | -70.94 | 5.66 | 0.71 | -10.87 | 0.03 | -25.0 | -25.0 | 92.72 | 25.77 | 123.53 |
| 24Q1 (18) | 5.36 | -2.19 | -52.73 | 3.17 | 496.25 | -32.7 | -3.6 | -14.29 | 39.39 | -0.06 | -160.0 | -250.0 | 8.53 | 82.26 | -46.85 | 2.5 | -19.87 | -7.41 | 0 | 0 | 0 | 5.38 | -13.46 | 3.55 | 3.07 | 106.04 | -7.25 | 1.61 | 973.33 | -35.08 | 5.62 | -3.1 | -11.77 | 0.04 | 0.0 | 0.0 | 73.73 | -19.41 | -42.2 |
| 23Q4 (17) | 5.48 | -42.74 | -15.95 | -0.8 | 2.44 | 83.81 | -3.15 | 68.72 | 25.53 | 0.1 | 211.11 | 900.0 | 4.68 | -46.51 | 196.2 | 3.12 | 18.18 | 3.31 | 0 | 100.0 | 0 | 6.22 | 21.17 | 5.74 | 1.49 | -51.62 | -27.67 | 0.15 | -93.45 | -88.28 | 5.8 | -7.35 | -7.79 | 0.04 | 0.0 | 0.0 | 91.49 | -17.88 | 6.78 |
| 23Q3 (16) | 9.57 | 155.2 | 26.09 | -0.82 | -111.87 | 88.56 | -10.07 | -59.59 | 21.7 | -0.09 | -175.0 | -200.0 | 8.75 | -17.92 | 1983.33 | 2.64 | -25.0 | -61.85 | -0.07 | 0 | -101.88 | 5.13 | -26.28 | -61.86 | 3.08 | -1.6 | 39.37 | 2.29 | -13.58 | 38.79 | 6.26 | -1.42 | 0.81 | 0.04 | 0.0 | 0.0 | 111.41 | 168.57 | 15.96 |
| 23Q2 (15) | 3.75 | -66.93 | -34.55 | 6.91 | 46.71 | 191.77 | -6.31 | -6.23 | -45.39 | 0.12 | 200.0 | 140.0 | 10.66 | -33.58 | 692.22 | 3.52 | 30.37 | 48.52 | 0 | 0 | 100.0 | 6.96 | 33.95 | 28.56 | 3.13 | -5.44 | 1259.26 | 2.65 | 6.85 | 640.82 | 6.35 | -0.31 | -0.31 | 0.04 | 0.0 | 0.0 | 41.48 | -67.48 | -57.14 |
| 23Q1 (14) | 11.34 | 73.93 | 98.6 | 4.71 | 195.34 | 143.05 | -5.94 | -40.43 | -146.47 | 0.04 | 300.0 | 133.33 | 16.05 | 915.82 | 406.88 | 2.7 | -10.6 | 25.58 | 0 | 0 | 0 | 5.19 | -11.63 | 17.22 | 3.31 | 60.68 | 0.3 | 2.48 | 93.75 | 3.77 | 6.37 | 1.27 | -3.04 | 0.04 | 0.0 | 0.0 | 127.56 | 48.88 | 101.06 |
| 22Q4 (13) | 6.52 | -14.1 | -33.2 | -4.94 | 31.1 | 35.93 | -4.23 | 67.11 | 20.64 | 0.01 | -88.89 | 112.5 | 1.58 | 276.19 | -22.93 | 3.02 | -56.36 | 14.83 | 0 | -100.0 | 0 | 5.88 | -56.3 | 12.3 | 2.06 | -6.79 | -35.83 | 1.28 | -22.42 | -28.09 | 6.29 | 1.29 | -3.97 | 0.04 | 0.0 | 0.0 | 85.68 | -10.82 | -26.53 |
| 22Q3 (12) | 7.59 | 32.46 | -7.89 | -7.17 | 4.78 | -246.33 | -12.86 | -196.31 | 5.72 | 0.09 | 80.0 | 200.0 | 0.42 | 123.33 | -96.8 | 6.92 | 191.98 | 154.41 | 3.72 | 200.0 | 0 | 13.45 | 148.51 | 151.4 | 2.21 | 918.52 | -39.62 | 1.65 | 436.73 | -38.2 | 6.21 | -2.51 | -7.59 | 0.04 | 0.0 | 0.0 | 96.08 | -0.74 | 9.95 |
| 22Q2 (11) | 5.73 | 0.35 | -43.27 | -7.53 | 31.17 | -147.7 | -4.34 | -80.08 | 54.79 | 0.05 | 141.67 | -16.67 | -1.8 | 65.58 | -125.5 | 2.37 | 10.23 | 8.22 | -3.72 | 0 | 0 | 5.41 | 22.14 | 20.55 | -0.27 | -108.18 | -107.32 | -0.49 | -120.5 | -112.37 | 6.37 | -3.04 | -8.87 | 0.04 | 0.0 | 0.0 | 96.79 | 52.56 | 5.32 |
| 22Q1 (10) | 5.71 | -41.5 | -26.23 | -10.94 | -41.89 | -221.96 | -2.41 | 54.78 | 58.45 | -0.12 | -50.0 | -300.0 | -5.23 | -355.12 | -131.3 | 2.15 | -18.25 | 11.4 | 0 | 0 | 0 | 4.43 | -15.34 | 11.93 | 3.3 | 2.8 | -8.08 | 2.39 | 34.27 | -4.78 | 6.57 | 0.31 | -8.62 | 0.04 | 0.0 | 0.0 | 63.44 | -45.59 | -20.16 |
| 21Q4 (9) | 9.76 | 18.45 | -27.27 | -7.71 | -257.35 | -164.95 | -5.33 | 60.92 | 25.14 | -0.08 | -366.67 | -500.0 | 2.05 | -84.4 | -80.49 | 2.63 | -3.31 | -10.85 | 0 | 0 | 100.0 | 5.23 | -2.17 | -6.96 | 3.21 | -12.3 | -43.88 | 1.78 | -33.33 | -48.85 | 6.55 | -2.53 | -25.65 | 0.04 | 0.0 | -20.0 | 116.61 | 33.45 | 7.22 |
| 21Q3 (8) | 8.24 | -18.42 | -29.03 | 4.9 | 261.18 | 141.21 | -13.64 | -42.08 | -10.62 | 0.03 | -50.0 | -83.33 | 13.14 | 86.12 | 4792.86 | 2.72 | 24.2 | 9166.67 | 0 | 0 | 0 | 5.35 | 19.17 | 9575.06 | 3.66 | -0.81 | -38.07 | 2.67 | -32.58 | -32.06 | 6.72 | -3.86 | -13.74 | 0.04 | 0.0 | 0.0 | 87.38 | -4.92 | -11.49 |
| 21Q2 (7) | 10.1 | 30.49 | 71.19 | -3.04 | -133.89 | -146.13 | -9.6 | -65.52 | -126.95 | 0.06 | 0.0 | 106.82 | 7.06 | -57.75 | -43.47 | 2.19 | 13.47 | 97.3 | 0 | 0 | -100.0 | 4.49 | 13.4 | 78.81 | 3.69 | 2.79 | 34.18 | 3.96 | 57.77 | 90.38 | 6.99 | -2.78 | -11.18 | 0.04 | 0.0 | -20.0 | 91.90 | 15.65 | 55.77 |
| 21Q1 (6) | 7.74 | -42.32 | -4.68 | 8.97 | 408.25 | 329.41 | -5.8 | 18.54 | -325.68 | 0.06 | 200.0 | 50.0 | 16.71 | 58.99 | 296.91 | 1.93 | -34.58 | -80.04 | 0 | 100.0 | 100.0 | 3.96 | -29.62 | -80.75 | 3.59 | -37.24 | 136.18 | 2.51 | -27.87 | 280.3 | 7.19 | -18.39 | -12.32 | 0.04 | -20.0 | -20.0 | 79.47 | -26.93 | -12.8 |
| 20Q4 (5) | 13.42 | 15.59 | 13.34 | -2.91 | 75.53 | -170.8 | -7.12 | 42.25 | -7.23 | 0.02 | -88.89 | 118.18 | 10.51 | 3853.57 | -34.11 | 2.95 | 9933.33 | -8.67 | -0.01 | 0 | 99.74 | 5.63 | 10062.72 | 0.2 | 5.72 | -3.21 | 25.44 | 3.48 | -11.45 | 114.81 | 8.81 | 13.09 | 2.68 | 0.05 | 25.0 | -16.67 | 108.75 | 10.16 | -5.76 |
| 20Q3 (4) | 11.61 | 96.78 | 0.0 | -11.89 | -280.42 | 0.0 | -12.33 | -191.49 | 0.0 | 0.18 | 120.45 | 0.0 | -0.28 | -102.24 | 0.0 | -0.03 | -102.7 | 0.0 | 0 | -100.0 | 0.0 | -0.06 | -102.25 | 0.0 | 5.91 | 114.91 | 0.0 | 3.93 | 88.94 | 0.0 | 7.79 | -1.02 | 0.0 | 0.04 | -20.0 | 0.0 | 98.72 | 67.33 | 0.0 |
| 20Q2 (3) | 5.9 | -27.34 | 0.0 | 6.59 | 268.54 | 0.0 | -4.23 | -264.59 | 0.0 | -0.88 | -2300.0 | 0.0 | 12.49 | 196.67 | 0.0 | 1.11 | -88.52 | 0.0 | 0.02 | 200.0 | 0.0 | 2.51 | -87.79 | 0.0 | 2.75 | 80.92 | 0.0 | 2.08 | 215.15 | 0.0 | 7.87 | -4.02 | 0.0 | 0.05 | 0.0 | 0.0 | 59.00 | -35.26 | 0.0 |
| 20Q1 (2) | 8.12 | -31.42 | 0.0 | -3.91 | -195.13 | 0.0 | 2.57 | 138.7 | 0.0 | 0.04 | 136.36 | 0.0 | 4.21 | -73.61 | 0.0 | 9.67 | 199.38 | 0.0 | -0.02 | 99.48 | 0.0 | 20.57 | 266.3 | 0.0 | 1.52 | -66.67 | 0.0 | 0.66 | -59.26 | 0.0 | 8.2 | -4.43 | 0.0 | 0.05 | -16.67 | 0.0 | 91.13 | -21.03 | 0.0 |
| 19Q4 (1) | 11.84 | 0.0 | 0.0 | 4.11 | 0.0 | 0.0 | -6.64 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 15.95 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | -3.86 | 0.0 | 0.0 | 5.61 | 0.0 | 0.0 | 4.56 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 8.58 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 115.40 | 0.0 | 0.0 |
