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) | 43.08 | 52.82 | -23.83 | 0 | -16.07 | 0 | -0.3 | 0 | 19.25 | 33.13 | 10.15 | 13.53 | -0.47 | 0 | 4.55 | -6.8 | 17.83 | 278.56 | 13.81 | 253.2 | 21.62 | 1.31 | 0.16 | 23.08 | 121.05 | 8.98 |
| 2022 (9) | 28.19 | 28.14 | -13.73 | 0 | -10.8 | 0 | -0.05 | 0 | 14.46 | -6.95 | 8.94 | -15.82 | -0.36 | 0 | 4.88 | -20.98 | 4.71 | 0 | 3.91 | 0 | 21.34 | -1.11 | 0.13 | -13.33 | 111.07 | 4.41 |
| 2021 (8) | 22.0 | -7.17 | -6.46 | 0 | -14.81 | 0 | 0 | 0 | 15.54 | -7.39 | 10.62 | 29.04 | -0.45 | 0 | 6.18 | 14.31 | -0.21 | 0 | -1.05 | 0 | 21.58 | 7.68 | 0.15 | 36.36 | 106.38 | 6.07 |
| 2020 (7) | 23.7 | -5.54 | -6.92 | 0 | -15.16 | 0 | -0.04 | 0 | 16.78 | -2.56 | 8.23 | -2.83 | -0.48 | 0 | 5.40 | 3.53 | 5.55 | -8.11 | 3.48 | -1.97 | 20.04 | -8.53 | 0.11 | 10.0 | 100.30 | 2.18 |
| 2019 (6) | 25.09 | 137.82 | -7.87 | 0 | -16.95 | 0 | 0.08 | 60.0 | 17.22 | 0 | 8.47 | -46.96 | -0.31 | 0 | 5.22 | -46.79 | 6.04 | 6.34 | 3.55 | 2.9 | 21.91 | 165.9 | 0.1 | 11.11 | 98.16 | 9.61 |
| 2018 (5) | 10.55 | -36.64 | -25.15 | 0 | -8.75 | 0 | 0.05 | 150.0 | -14.6 | 0 | 15.97 | 117.87 | 0 | 0 | 9.81 | 111.46 | 5.68 | -44.15 | 3.45 | -25.49 | 8.24 | 2.36 | 0.09 | -25.0 | 89.56 | -31.15 |
| 2017 (4) | 16.65 | -25.13 | -10.43 | 0 | -4.12 | 0 | 0.02 | 0 | 6.22 | -53.89 | 7.33 | 23.61 | 0 | 0 | 4.64 | 25.89 | 10.17 | 17.17 | 4.63 | 43.34 | 8.05 | -5.29 | 0.12 | 9.09 | 130.08 | -30.75 |
| 2016 (3) | 22.24 | 17.73 | -8.75 | 0 | -0.74 | 0 | -0.14 | 0 | 13.49 | 55.24 | 5.93 | -41.46 | 0 | 0 | 3.68 | -38.78 | 8.68 | 21.23 | 3.23 | 822.86 | 8.5 | -3.52 | 0.11 | 120.0 | 187.84 | -8.42 |
| 2015 (2) | 18.89 | 36.39 | -10.2 | 0 | -6.37 | 0 | -0.01 | 0 | 8.69 | 0 | 10.13 | -14.23 | 0 | 0 | 6.02 | -13.81 | 7.16 | -40.83 | 0.35 | -95.02 | 8.81 | 15.92 | 0.05 | 25.0 | 205.10 | 117.25 |
| 2014 (1) | 13.85 | -42.98 | -14.03 | 0 | -9.41 | 0 | -0.21 | 0 | -0.18 | 0 | 11.81 | -10.6 | 0 | 0 | 6.98 | -21.36 | 12.1 | -14.91 | 7.03 | -31.08 | 7.6 | 27.95 | 0.04 | 33.33 | 94.41 | -37.15 |
| 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) | 8.79 | -8.82 | -4.87 | -0.21 | 86.45 | 96.71 | -15.55 | -418.33 | -174.25 | -0.01 | -102.86 | 98.25 | 8.58 | 6.06 | 200.0 | 2.77 | 48.92 | -13.98 | -0.1 | -150.0 | 9.09 | 4.81 | 38.75 | -12.9 | 4.87 | 9.93 | 8.46 | 3.63 | 3.71 | -3.97 | 5.52 | 2.22 | 0.18 | 0.05 | 0.0 | 25.0 | 95.54 | -11.3 | -3.53 |
| 24Q2 (19) | 9.64 | 46.5 | -8.54 | -1.55 | 67.37 | 84.95 | -3.0 | 7.69 | 48.89 | 0.35 | 170.0 | 1650.0 | 8.09 | 342.08 | 3270.83 | 1.86 | -36.52 | -20.85 | -0.04 | -33.33 | 77.78 | 3.47 | -33.06 | -20.53 | 4.43 | 21.04 | 3.99 | 3.5 | 12.9 | -3.05 | 5.4 | -2.0 | 2.86 | 0.05 | 25.0 | 25.0 | 107.71 | 41.59 | -9.05 |
| 24Q1 (18) | 6.58 | -43.23 | -43.76 | -4.75 | -2868.75 | 31.95 | -3.25 | 59.43 | -193.66 | -0.5 | -238.89 | -400.0 | 1.83 | -83.99 | -61.23 | 2.93 | -2.33 | 85.44 | -0.03 | 57.14 | 72.73 | 5.18 | -4.94 | 84.07 | 3.66 | -10.95 | -26.51 | 3.1 | 15.67 | -17.11 | 5.51 | -0.9 | 3.77 | 0.04 | 0.0 | 0.0 | 76.07 | -45.66 | -40.9 |
| 23Q4 (17) | 11.59 | 25.43 | -12.46 | -0.16 | 97.49 | 96.2 | -8.01 | -41.27 | -21.18 | 0.36 | 163.16 | 89.47 | 11.43 | 299.65 | 26.58 | 3.0 | -6.83 | 21.46 | -0.07 | 36.36 | 0.0 | 5.45 | -1.34 | 10.64 | 4.11 | -8.46 | 57.47 | 2.68 | -29.1 | 30.1 | 5.56 | 0.91 | 3.73 | 0.04 | 0.0 | 0.0 | 139.98 | 41.34 | -21.13 |
| 23Q3 (16) | 9.24 | -12.33 | -37.31 | -6.38 | 38.06 | -13.52 | -5.67 | 3.41 | -203.21 | -0.57 | -2950.0 | -338.46 | 2.86 | 1091.67 | -68.64 | 3.22 | 37.02 | 41.85 | -0.11 | 38.89 | 15.38 | 5.53 | 26.6 | 24.34 | 4.49 | 5.4 | 47.7 | 3.78 | 4.71 | 33.1 | 5.51 | 4.95 | 6.58 | 0.04 | 0.0 | 33.33 | 99.04 | -16.37 | -45.98 |
| 23Q2 (15) | 10.54 | -9.91 | 2495.45 | -10.3 | -47.56 | -751.24 | -5.87 | -269.16 | -414.91 | 0.02 | 120.0 | 128.57 | 0.24 | -94.92 | 114.55 | 2.35 | 48.73 | 11.37 | -0.18 | -63.64 | -500.0 | 4.37 | 55.04 | -27.1 | 4.26 | -14.46 | 265.76 | 3.61 | -3.48 | 261.88 | 5.25 | -1.13 | -0.76 | 0.04 | 0.0 | 33.33 | 118.43 | -7.99 | 931.68 |
| 23Q1 (14) | 11.7 | -11.63 | 1672.73 | -6.98 | -65.8 | -159.48 | 3.47 | 152.5 | 394.07 | -0.1 | -152.63 | -150.0 | 4.72 | -47.73 | 332.51 | 1.58 | -36.03 | -24.76 | -0.11 | -57.14 | 15.38 | 2.82 | -42.86 | -37.22 | 4.98 | 90.8 | 205.52 | 3.74 | 81.55 | 204.07 | 5.31 | -0.93 | -3.8 | 0.04 | 0.0 | 33.33 | 128.71 | -27.48 | 1222.23 |
| 22Q4 (13) | 13.24 | -10.18 | 28.92 | -4.21 | 25.09 | -209.56 | -6.61 | -253.48 | -32.46 | 0.19 | 246.15 | 5.56 | 9.03 | -0.99 | 1.35 | 2.47 | 8.81 | 13.82 | -0.07 | 46.15 | 0.0 | 4.93 | 10.87 | 14.48 | 2.61 | -14.14 | 45.0 | 2.06 | -27.46 | 167.53 | 5.36 | 3.68 | 3.08 | 0.04 | 33.33 | 33.33 | 177.48 | -3.19 | 3.69 |
| 22Q3 (12) | 14.74 | 3450.0 | 171.45 | -5.62 | -364.46 | -307.25 | -1.87 | -64.04 | 39.29 | -0.13 | -85.71 | -18.18 | 9.12 | 652.73 | 125.19 | 2.27 | 7.58 | -2.16 | -0.13 | -333.33 | -116.67 | 4.45 | -25.77 | -27.85 | 3.04 | 218.29 | 228.81 | 2.84 | 227.35 | 360.55 | 5.17 | -2.27 | -2.64 | 0.03 | 0.0 | -25.0 | 183.33 | 1387.5 | 43.83 |
| 22Q2 (11) | -0.44 | -166.67 | -177.19 | -1.21 | 55.02 | -164.36 | -1.14 | 3.39 | 26.45 | -0.07 | -75.0 | 58.82 | -1.65 | 18.72 | -167.35 | 2.11 | 0.48 | -25.96 | -0.03 | 76.92 | 76.92 | 5.99 | 33.5 | -22.81 | -2.57 | -257.67 | -27.86 | -2.23 | -281.3 | -6.19 | 5.29 | -4.17 | -6.7 | 0.03 | 0.0 | -25.0 | -14.24 | -246.28 | -190.18 |
| 22Q1 (10) | 0.66 | -93.57 | -88.48 | -2.69 | -97.79 | 51.96 | -1.18 | 76.35 | 77.26 | -0.04 | -122.22 | -144.44 | -2.03 | -122.78 | -1661.54 | 2.1 | -3.23 | -36.17 | -0.13 | -85.71 | 31.58 | 4.49 | 4.2 | -35.65 | 1.63 | -9.44 | -30.93 | 1.23 | 59.74 | -9.56 | 5.52 | 6.15 | 2.22 | 0.03 | 0.0 | -25.0 | 9.73 | -94.31 | -88.45 |
| 21Q4 (9) | 10.27 | 89.13 | 35.85 | -1.36 | 1.45 | 19.05 | -4.99 | -62.01 | -13.41 | 0.18 | 263.64 | 0 | 8.91 | 120.0 | 51.53 | 2.17 | -6.47 | -26.94 | -0.07 | -16.67 | 68.18 | 4.31 | -30.13 | -37.27 | 1.8 | 176.27 | -29.69 | 0.77 | 170.64 | -51.57 | 5.2 | -2.07 | -1.7 | 0.03 | -25.0 | 0.0 | 171.17 | 34.29 | 56.45 |
| 21Q3 (8) | 5.43 | 852.63 | -30.3 | -1.38 | -173.4 | -611.11 | -3.08 | -98.71 | 57.58 | -0.11 | 35.29 | -210.0 | 4.05 | 65.31 | -49.75 | 2.32 | -18.6 | 31.82 | -0.06 | 53.85 | 60.0 | 6.16 | -20.59 | 56.12 | -2.36 | -17.41 | -159.15 | -1.09 | 48.1 | -139.78 | 5.31 | -6.35 | 0.19 | 0.04 | 0.0 | 33.33 | 127.46 | 707.28 | 32.05 |
| 21Q2 (7) | 0.57 | -90.05 | -93.22 | 1.88 | 133.57 | 162.05 | -1.55 | 70.13 | 26.19 | -0.17 | -288.89 | -13.33 | 2.45 | 1784.62 | -54.46 | 2.85 | -13.37 | 96.55 | -0.13 | 31.58 | -1200.0 | 7.76 | 11.3 | 86.44 | -2.01 | -185.17 | -226.42 | -2.1 | -254.41 | -423.08 | 5.67 | 5.0 | 22.73 | 0.04 | 0.0 | 100.0 | 15.79 | -81.26 | -90.07 |
| 21Q1 (6) | 5.73 | -24.21 | 9650.0 | -5.6 | -233.33 | -126.72 | -5.19 | -17.95 | -270.71 | 0.09 | 0 | 800.0 | 0.13 | -97.79 | 105.14 | 3.29 | 10.77 | 60.49 | -0.19 | 13.64 | -111.11 | 6.97 | 1.57 | 0.77 | 2.36 | -7.81 | 191.47 | 1.36 | -14.47 | 191.28 | 5.4 | 2.08 | 11.57 | 0.04 | 33.33 | 100.0 | 84.26 | -22.98 | 4832.87 |
| 20Q4 (5) | 7.56 | -2.95 | 18.87 | -1.68 | -722.22 | -273.2 | -4.4 | 39.39 | -10.0 | 0 | -100.0 | -100.0 | 5.88 | -27.05 | -19.78 | 2.97 | 68.75 | 28.57 | -0.22 | -46.67 | 29.03 | 6.86 | 73.9 | 12.94 | 2.56 | -35.84 | 163.92 | 1.59 | -41.97 | 183.93 | 5.29 | -0.19 | 4.34 | 0.03 | 0.0 | 50.0 | 109.41 | 13.34 | -2.81 |
| 20Q3 (4) | 7.79 | -7.37 | 0.0 | 0.27 | 108.91 | 0.0 | -7.26 | -245.71 | 0.0 | 0.1 | 166.67 | 0.0 | 8.06 | 49.81 | 0.0 | 1.76 | 21.38 | 0.0 | -0.15 | -1400.0 | 0.0 | 3.95 | -5.16 | 0.0 | 3.99 | 150.94 | 0.0 | 2.74 | 321.54 | 0.0 | 5.3 | 14.72 | 0.0 | 0.03 | 50.0 | 0.0 | 96.53 | -39.28 | 0.0 |
| 20Q2 (3) | 8.41 | 14116.67 | 0.0 | -3.03 | -22.67 | 0.0 | -2.1 | -50.0 | 0.0 | -0.15 | -1600.0 | 0.0 | 5.38 | 312.65 | 0.0 | 1.45 | -29.27 | 0.0 | -0.01 | 88.89 | 0.0 | 4.16 | -39.85 | 0.0 | 1.59 | 161.63 | 0.0 | 0.65 | 143.62 | 0.0 | 4.62 | -4.55 | 0.0 | 0.02 | 0.0 | 0.0 | 158.98 | 9029.33 | 0.0 |
| 20Q1 (2) | -0.06 | -100.94 | 0.0 | -2.47 | -354.64 | 0.0 | -1.4 | 65.0 | 0.0 | 0.01 | -88.89 | 0.0 | -2.53 | -134.52 | 0.0 | 2.05 | -11.26 | 0.0 | -0.09 | 70.97 | 0.0 | 6.92 | 13.84 | 0.0 | -2.58 | -365.98 | 0.0 | -1.49 | -366.07 | 0.0 | 4.84 | -4.54 | 0.0 | 0.02 | 0.0 | 0.0 | -1.78 | -101.58 | 0.0 |
| 19Q4 (1) | 6.36 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | -4.0 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 6.08 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 5.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 112.57 | 0.0 | 0.0 |
