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) | 10.38 | 79.58 | -7.37 | 0 | -3.26 | 0 | 0.12 | 0 | 3.01 | -23.21 | 6.22 | 73.26 | 0.03 | 200.0 | 10.87 | 37.41 | 5.59 | 232.74 | 4.4 | 296.4 | 6.12 | 10.07 | 0.25 | 150.0 | 96.38 | 12.89 |
| 2022 (9) | 5.78 | -21.04 | -1.86 | 0 | -11.33 | 0 | -0.21 | 0 | 3.92 | -40.7 | 3.59 | -11.79 | 0.01 | 0 | 7.91 | -17.82 | 1.68 | 9.8 | 1.11 | -31.06 | 5.56 | -6.55 | 0.1 | -9.09 | 85.38 | -10.54 |
| 2021 (8) | 7.32 | -44.92 | -0.71 | 0 | -5.73 | 0 | 0 | 0 | 6.61 | -46.13 | 4.07 | 12.74 | -0.04 | 0 | 9.62 | 22.93 | 1.53 | -69.03 | 1.61 | -56.49 | 5.95 | -9.16 | 0.11 | -8.33 | 95.44 | -25.53 |
| 2020 (7) | 13.29 | 24.67 | -1.02 | 0 | -7.13 | 0 | 0.02 | 0 | 12.27 | 0 | 3.61 | -11.52 | 0.02 | 0 | 7.83 | -5.97 | 4.94 | 4.0 | 3.7 | 2.49 | 6.55 | -3.11 | 0.12 | 20.0 | 128.16 | 25.87 |
| 2019 (6) | 10.66 | 66.82 | -10.68 | 0 | 2.26 | 0 | -0.04 | 0 | -0.02 | 0 | 4.08 | 22.89 | -0.08 | 0 | 8.33 | 7.87 | 4.75 | 7.95 | 3.61 | 2.27 | 6.76 | 184.03 | 0.1 | 25.0 | 101.81 | -4.56 |
| 2018 (5) | 6.39 | 31.21 | -5.22 | 0 | -2.91 | 0 | -0.1 | 0 | 1.17 | -52.44 | 3.32 | 48.88 | -0.02 | 0 | 7.72 | 42.16 | 4.4 | 10.55 | 3.53 | 7.29 | 2.38 | 4.85 | 0.08 | -11.11 | 106.68 | 23.76 |
| 2017 (4) | 4.87 | -0.81 | -2.41 | 0 | -2.7 | 0 | -0.3 | 0 | 2.46 | 0 | 2.23 | -65.26 | 0 | 0 | 5.43 | -67.41 | 3.98 | 9.04 | 3.29 | 7.87 | 2.27 | 6.57 | 0.09 | 80.0 | 86.19 | -8.19 |
| 2016 (3) | 4.91 | 10.09 | -6.4 | 0 | -2.45 | 0 | -0.25 | 0 | -1.49 | 0 | 6.42 | 100.0 | -0.04 | 0 | 16.66 | 79.24 | 3.65 | 12.31 | 3.05 | 9.32 | 2.13 | 18.99 | 0.05 | 66.67 | 93.88 | -2.96 |
| 2015 (2) | 4.46 | 2.29 | -3.51 | 0 | -2.33 | 0 | -0.02 | 0 | 0.95 | 0 | 3.21 | -5.59 | -0.04 | 0 | 9.30 | -20.57 | 3.25 | 11.3 | 2.79 | 10.28 | 1.79 | 31.62 | 0.03 | 50.0 | 96.75 | -13.24 |
| 2014 (1) | 4.36 | 35.83 | -4.62 | 0 | -2.02 | 0 | -0.05 | 0 | -0.26 | 0 | 3.4 | 34.92 | 0.53 | 0 | 11.70 | 7.15 | 2.92 | 3.91 | 2.53 | 3.69 | 1.36 | 44.68 | 0.02 | 100.0 | 111.51 | 17.76 |
| 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) | 3.33 | 194.69 | 20.22 | -1.46 | 36.52 | 48.41 | -2.34 | -318.69 | -165.91 | -0.55 | -161.9 | -558.33 | 1.87 | 259.83 | 3216.67 | 1.48 | -31.16 | -38.59 | 0.03 | 200.0 | 400.0 | 9.23 | -35.29 | -42.31 | 1.41 | 18.49 | -6.0 | 1.13 | 21.51 | -4.24 | 1.59 | -4.22 | 4.61 | 0.06 | 50.0 | 20.0 | 119.78 | 178.79 | 18.92 |
| 24Q2 (19) | 1.13 | -32.34 | -52.12 | -2.3 | 11.2 | -318.18 | 1.07 | 386.36 | 204.9 | -0.21 | -261.54 | -1150.0 | -1.17 | -27.17 | -164.64 | 2.15 | -1.38 | 186.67 | -0.03 | -200.0 | -400.0 | 14.27 | 0.59 | 163.08 | 1.19 | 1.71 | -28.31 | 0.93 | 3.33 | -26.19 | 1.66 | 2.47 | 1.22 | 0.04 | -55.56 | -60.0 | 42.97 | -32.85 | -45.38 |
| 24Q1 (18) | 1.67 | -33.47 | -39.05 | -2.59 | -5.71 | -68.18 | 0.22 | -42.11 | 112.64 | 0.13 | 0.0 | 186.67 | -0.92 | -1633.33 | -176.67 | 2.18 | -8.4 | 215.94 | -0.01 | -150.0 | -200.0 | 14.18 | -18.06 | 200.11 | 1.17 | 101.72 | -36.76 | 0.9 | 91.49 | -40.0 | 1.62 | -2.41 | 24.62 | 0.09 | 80.0 | 80.0 | 63.98 | -44.43 | -33.45 |
| 23Q4 (17) | 2.51 | -9.39 | 12.56 | -2.45 | 13.43 | -357.89 | 0.38 | 143.18 | 106.31 | 0.13 | 8.33 | 200.0 | 0.06 | 200.0 | -98.11 | 2.38 | -1.24 | 226.03 | 0.02 | 300.0 | -33.33 | 17.31 | 8.16 | 191.65 | 0.58 | -61.33 | 23.4 | 0.47 | -60.17 | 123.81 | 1.66 | 9.21 | 21.17 | 0.05 | 0.0 | 66.67 | 115.14 | 14.31 | -16.87 |
| 23Q3 (16) | 2.77 | 17.37 | 21.49 | -2.83 | -414.55 | -214.57 | -0.88 | 13.73 | 80.0 | 0.12 | 500.0 | -42.86 | -0.06 | -103.31 | -101.26 | 2.41 | 221.33 | 995.45 | -0.01 | -200.0 | 0.0 | 16.00 | 195.09 | 807.79 | 1.5 | -9.64 | 2.04 | 1.18 | -6.35 | -0.84 | 1.52 | -7.32 | 10.14 | 0.05 | -50.0 | 150.0 | 100.73 | 28.04 | 14.42 |
| 23Q2 (15) | 2.36 | -13.87 | 11900.0 | -0.55 | 64.29 | 20.29 | -1.02 | 41.38 | -96.15 | 0.02 | 113.33 | 118.18 | 1.81 | 50.83 | 354.93 | 0.75 | 8.7 | -2.6 | 0.01 | 0.0 | 200.0 | 5.42 | 14.75 | -39.78 | 1.66 | -10.27 | 248.21 | 1.26 | -16.0 | 232.63 | 1.64 | 26.15 | 16.31 | 0.1 | 100.0 | 400.0 | 78.67 | -18.18 | 1988.0 |
| 23Q1 (14) | 2.74 | 22.87 | 112.4 | -1.54 | -262.11 | 66.45 | -1.74 | 71.1 | -335.0 | -0.15 | -15.38 | -275.0 | 1.2 | -62.26 | 136.36 | 0.69 | -5.48 | -63.1 | 0.01 | -66.67 | 200.0 | 4.73 | -20.37 | -69.52 | 1.85 | 293.62 | 112.64 | 1.5 | 614.29 | 127.27 | 1.3 | -5.11 | -7.14 | 0.05 | 66.67 | 150.0 | 96.14 | -30.59 | 55.02 |
| 22Q4 (13) | 2.23 | -2.19 | 6.7 | 0.95 | -61.54 | -62.45 | -6.02 | -36.82 | -44.36 | -0.13 | -161.9 | -360.0 | 3.18 | -33.05 | -31.17 | 0.73 | 231.82 | -28.43 | 0.03 | 400.0 | 400.0 | 5.93 | 236.67 | -30.64 | 0.47 | -68.03 | -55.24 | 0.21 | -82.35 | -73.75 | 1.37 | -0.72 | -0.72 | 0.03 | 50.0 | 50.0 | 138.51 | 57.34 | 45.8 |
| 22Q3 (12) | 2.28 | 11500.0 | 98.26 | 2.47 | 457.97 | 291.47 | -4.4 | -746.15 | -923.26 | 0.21 | 290.91 | 425.0 | 4.75 | 769.01 | 3492.86 | 0.22 | -71.43 | -85.99 | -0.01 | 0.0 | 50.0 | 1.76 | -80.43 | -90.51 | 1.47 | 231.25 | 258.06 | 1.19 | 225.26 | 595.83 | 1.38 | -2.13 | -6.12 | 0.02 | 0.0 | -33.33 | 88.03 | 2212.74 | -3.55 |
| 22Q2 (11) | -0.02 | -101.55 | -101.29 | -0.69 | 84.97 | -7.81 | -0.52 | -30.0 | -30.0 | -0.11 | -175.0 | 38.89 | -0.71 | 78.48 | -178.02 | 0.77 | -58.82 | 108.11 | -0.01 | 0.0 | 0 | 9.01 | -41.92 | 125.63 | -1.12 | -228.74 | -433.33 | -0.95 | -243.94 | -375.0 | 1.41 | 0.71 | -7.24 | 0.02 | 0.0 | -33.33 | -4.17 | -106.72 | -103.63 |
| 22Q1 (10) | 1.29 | -38.28 | -49.01 | -4.59 | -281.42 | -247.73 | -0.4 | 90.41 | 45.21 | -0.04 | -180.0 | -150.0 | -3.3 | -171.43 | -372.73 | 1.87 | 83.33 | 68.47 | -0.01 | 0.0 | 0.0 | 15.51 | 81.21 | 76.85 | 0.87 | -17.14 | -46.3 | 0.66 | -17.5 | -47.2 | 1.4 | 1.45 | -11.39 | 0.02 | 0.0 | -33.33 | 62.02 | -34.72 | -29.89 |
| 21Q4 (9) | 2.09 | 81.74 | -26.41 | 2.53 | 296.12 | 33.86 | -4.17 | -869.77 | -159.01 | 0.05 | 25.0 | 121.74 | 4.62 | 3400.0 | -2.33 | 1.02 | -35.03 | 17.24 | -0.01 | 50.0 | -125.0 | 8.56 | -53.94 | 17.54 | 1.05 | 212.9 | -25.0 | 0.8 | 433.33 | -29.2 | 1.38 | -6.12 | -10.39 | 0.02 | -33.33 | -33.33 | 95.00 | 4.09 | -9.68 |
| 21Q3 (8) | 1.15 | -25.81 | -77.18 | -1.29 | -101.56 | 67.67 | -0.43 | -7.5 | 87.05 | 0.04 | 122.22 | -89.74 | -0.14 | -115.38 | -113.33 | 1.57 | 324.32 | 61.86 | -0.02 | 0 | -100.0 | 18.58 | 365.5 | 146.9 | -0.93 | -342.86 | -140.26 | -0.24 | -20.0 | -113.56 | 1.47 | -3.29 | -1.34 | 0.03 | 0.0 | 0.0 | 91.27 | -20.51 | -40.42 |
| 21Q2 (7) | 1.55 | -38.74 | -50.0 | -0.64 | 51.52 | -131.07 | -0.4 | 45.21 | 38.46 | -0.18 | -325.0 | 48.57 | 0.91 | -24.79 | -82.36 | 0.37 | -66.67 | -60.64 | 0 | 100.0 | 0 | 3.99 | -54.48 | -56.26 | -0.21 | -112.96 | -125.3 | -0.2 | -116.0 | -139.22 | 1.52 | -3.8 | -13.14 | 0.03 | 0.0 | 0.0 | 114.81 | 29.79 | -15.19 |
| 21Q1 (6) | 2.53 | -10.92 | 9.05 | -1.32 | -169.84 | -34.69 | -0.73 | 54.66 | 52.9 | 0.08 | 134.78 | -61.9 | 1.21 | -74.42 | -9.7 | 1.11 | 27.59 | 33.73 | -0.01 | -125.0 | 0.0 | 8.77 | 20.43 | 15.88 | 1.62 | 15.71 | 315.38 | 1.25 | 10.62 | 331.03 | 1.58 | 2.6 | -10.73 | 0.03 | 0.0 | 0.0 | 88.46 | -15.9 | -20.31 |
| 20Q4 (5) | 2.84 | -43.65 | 20.34 | 1.89 | 147.37 | 124.48 | -1.61 | 51.51 | -121.9 | -0.23 | -158.97 | -91.67 | 4.73 | 350.48 | 188.25 | 0.87 | -10.31 | -26.27 | 0.04 | 500.0 | 300.0 | 7.28 | -3.25 | -29.42 | 1.4 | -39.39 | 112.12 | 1.13 | -36.16 | 140.43 | 1.54 | 3.36 | -13.48 | 0.03 | 0.0 | 0.0 | 105.19 | -31.34 | 1.62 |
| 20Q3 (4) | 5.04 | 62.58 | 0.0 | -3.99 | -293.69 | 0.0 | -3.32 | -410.77 | 0.0 | 0.39 | 211.43 | 0.0 | 1.05 | -79.65 | 0.0 | 0.97 | 3.19 | 0.0 | -0.01 | 0 | 0.0 | 7.53 | -17.54 | 0.0 | 2.31 | 178.31 | 0.0 | 1.77 | 247.06 | 0.0 | 1.49 | -14.86 | 0.0 | 0.03 | 0.0 | 0.0 | 153.19 | 13.16 | 0.0 |
| 20Q2 (3) | 3.1 | 33.62 | 0.0 | 2.06 | 310.2 | 0.0 | -0.65 | 58.06 | 0.0 | -0.35 | -266.67 | 0.0 | 5.16 | 285.07 | 0.0 | 0.94 | 13.25 | 0.0 | 0 | 100.0 | 0.0 | 9.13 | 20.62 | 0.0 | 0.83 | 112.82 | 0.0 | 0.51 | 75.86 | 0.0 | 1.75 | -1.13 | 0.0 | 0.03 | 0.0 | 0.0 | 135.37 | 21.95 | 0.0 |
| 20Q1 (2) | 2.32 | -1.69 | 0.0 | -0.98 | 87.31 | 0.0 | -1.55 | -121.09 | 0.0 | 0.21 | 275.0 | 0.0 | 1.34 | 125.0 | 0.0 | 0.83 | -29.66 | 0.0 | -0.01 | 50.0 | 0.0 | 7.57 | -26.65 | 0.0 | 0.39 | -40.91 | 0.0 | 0.29 | -38.3 | 0.0 | 1.77 | -0.56 | 0.0 | 0.03 | 0.0 | 0.0 | 111.00 | 7.24 | 0.0 |
| 19Q4 (1) | 2.36 | 0.0 | 0.0 | -7.72 | 0.0 | 0.0 | 7.35 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -5.36 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 10.31 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 103.51 | 0.0 | 0.0 |
