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) | 6.69 | -51.06 | 0.56 | 0 | -2.53 | 0 | -0.01 | 0 | 7.25 | -46.49 | 1.86 | 43.08 | -0.89 | 0 | 4.46 | 66.27 | 6.89 | -29.91 | 5.43 | -39.33 | 1.12 | 0.9 | 0.05 | -28.57 | 101.36 | -24.89 |
| 2022 (9) | 13.67 | 2256.9 | -0.12 | 0 | -10.31 | 0 | 0.03 | 50.0 | 13.55 | 0 | 1.3 | 25.0 | -0.4 | 0 | 2.68 | 23.61 | 9.83 | -12.31 | 8.95 | 15.48 | 1.11 | 2.78 | 0.07 | 75.0 | 134.95 | 1963.74 |
| 2021 (8) | 0.58 | -87.36 | -2.92 | 0 | 1.36 | 0 | 0.02 | 0 | -2.34 | 0 | 1.04 | -15.45 | -0.5 | 0 | 2.17 | -40.31 | 11.21 | 88.09 | 7.75 | 114.68 | 1.08 | -14.96 | 0.04 | -20.0 | 6.54 | -92.98 |
| 2020 (7) | 4.59 | -41.23 | -5.45 | 0 | -1.18 | 0 | -0.07 | 0 | -0.86 | 0 | 1.23 | 30.85 | -0.56 | 0 | 3.64 | 35.45 | 5.96 | 3.11 | 3.61 | -14.45 | 1.27 | 0.0 | 0.05 | 25.0 | 93.10 | -34.08 |
| 2019 (6) | 7.81 | 203.89 | -2.35 | 0 | -0.79 | 0 | -0.32 | 0 | 5.46 | 0 | 0.94 | -11.32 | -1.08 | 0 | 2.68 | -10.49 | 5.78 | -11.89 | 4.22 | -11.9 | 1.27 | 10.43 | 0.04 | 100.0 | 141.23 | 227.52 |
| 2018 (5) | 2.57 | -63.29 | -2.89 | 0 | -2.12 | 0 | -0.17 | 0 | -0.32 | 0 | 1.06 | 12.77 | -0.31 | 0 | 3.00 | 5.59 | 6.56 | -5.88 | 4.79 | -3.82 | 1.15 | 6.48 | 0.02 | 0.0 | 43.12 | -62.55 |
| 2017 (4) | 7.0 | 14.19 | -1.14 | 0 | -2.91 | 0 | 2.8 | 9233.33 | 5.86 | 25.21 | 0.94 | 25.33 | -0.63 | 0 | 2.84 | 13.1 | 6.97 | 22.93 | 4.98 | 28.35 | 1.08 | -18.8 | 0.02 | -33.33 | 115.13 | -1.58 |
| 2016 (3) | 6.13 | -6.27 | -1.45 | 0 | 0.68 | -15.0 | 0.03 | -85.0 | 4.68 | 47.17 | 0.75 | -46.43 | -0.1 | 0 | 2.51 | -46.93 | 5.67 | 22.2 | 3.88 | 2.65 | 1.33 | -5.67 | 0.03 | 0.0 | 116.98 | -6.63 |
| 2015 (2) | 6.54 | 143.12 | -3.36 | 0 | 0.8 | 0 | 0.2 | 0 | 3.18 | 137.31 | 1.4 | 154.55 | -0.19 | 0 | 4.73 | 162.98 | 4.64 | 0.22 | 3.78 | -2.58 | 1.41 | 2.17 | 0.03 | 0.0 | 125.29 | 146.38 |
| 2014 (1) | 2.69 | -19.22 | -1.35 | 0 | -2.06 | 0 | -0.51 | 0 | 1.34 | 83.56 | 0.55 | -71.5 | 0 | 0 | 1.80 | -74.06 | 4.63 | 23.14 | 3.88 | 24.36 | 1.38 | 2.22 | 0.03 | 0.0 | 50.85 | -31.28 |
| 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) | -1.8 | -2900.0 | -178.95 | -1.17 | -182.98 | -132.32 | -1.4 | 50.88 | 69.83 | 0.06 | 250.0 | 700.0 | -2.97 | -320.0 | -150.34 | 0.06 | -62.5 | -88.24 | -0.15 | -25.0 | -50.0 | 0.51 | -62.79 | -90.15 | 1.78 | 1.14 | 23.61 | 1.24 | -32.97 | -20.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -117.65 | -4096.08 | -194.94 |
| 24Q2 (19) | -0.06 | 53.85 | -107.79 | 1.41 | 461.54 | 327.42 | -2.85 | -262.86 | -200.0 | -0.04 | -33.33 | -300.0 | 1.35 | 359.62 | 800.0 | 0.16 | -44.83 | 23.08 | -0.12 | -9.09 | 80.65 | 1.38 | -51.15 | 18.94 | 1.76 | 36.43 | -12.0 | 1.85 | 26.71 | 12.8 | 0.28 | 3.7 | 0.0 | 0.01 | 0.0 | 0.0 | -2.80 | 62.47 | -107.03 |
| 24Q1 (18) | -0.13 | 35.0 | -103.39 | -0.39 | -457.14 | 83.61 | 1.75 | -42.62 | 17400.0 | -0.03 | -200.0 | 25.0 | -0.52 | -92.59 | -135.62 | 0.29 | 81.25 | -72.64 | -0.11 | -83.33 | 0.0 | 2.82 | 78.6 | -71.82 | 1.29 | -15.69 | -32.81 | 1.46 | 58.7 | 9.77 | 0.27 | -3.57 | -3.57 | 0.01 | 0.0 | 0.0 | -7.47 | 54.8 | -103.15 |
| 23Q4 (17) | -0.2 | -108.77 | -105.39 | -0.07 | -101.93 | 95.83 | 3.05 | 165.73 | 356.3 | 0.03 | 400.0 | 108.57 | -0.27 | -104.58 | -113.3 | 0.16 | -68.63 | -36.0 | -0.06 | 40.0 | 45.45 | 1.58 | -69.65 | -30.12 | 1.53 | 6.25 | -24.26 | 0.92 | -40.65 | -14.81 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -16.53 | -113.34 | -106.15 |
| 23Q3 (16) | 2.28 | 196.1 | -50.33 | 3.62 | 683.87 | 151.39 | -4.64 | -388.42 | -32.57 | -0.01 | -150.0 | -102.22 | 5.9 | 3833.33 | -2.16 | 0.51 | 292.31 | 96.15 | -0.1 | 83.87 | 0 | 5.21 | 349.21 | 153.06 | 1.44 | -28.0 | -37.39 | 1.55 | -5.49 | -41.95 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 123.91 | 210.59 | -19.55 |
| 23Q2 (15) | 0.77 | -79.95 | -76.6 | -0.62 | 73.95 | -203.33 | -0.95 | -9600.0 | 82.73 | 0.02 | 150.0 | 128.57 | 0.15 | -89.73 | -96.14 | 0.13 | -87.74 | -75.47 | -0.62 | -463.64 | -100.0 | 1.16 | -88.43 | -71.8 | 2.0 | 4.17 | -31.03 | 1.64 | 23.31 | -39.93 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 39.90 | -83.17 | -63.38 |
| 23Q1 (14) | 3.84 | 3.5 | 83.73 | -2.38 | -41.67 | -406.38 | 0.01 | 100.84 | 108.33 | -0.04 | 88.57 | 0 | 1.46 | -28.08 | -9.88 | 1.06 | 324.0 | 292.59 | -0.11 | 0.0 | -650.0 | 10.02 | 342.84 | 340.83 | 1.92 | -4.95 | -26.72 | 1.33 | 23.15 | -46.15 | 0.28 | 0.0 | 3.7 | 0.01 | -50.0 | 0.0 | 237.04 | -11.83 | 211.89 |
| 22Q4 (13) | 3.71 | -19.17 | 246.73 | -1.68 | -216.67 | -479.31 | -1.19 | 66.0 | -1091.67 | -0.35 | -177.78 | -3600.0 | 2.03 | -66.33 | 160.26 | 0.25 | -3.85 | -52.83 | -0.11 | 0 | -121.15 | 2.26 | 9.9 | -43.35 | 2.02 | -12.17 | -33.55 | 1.08 | -59.55 | -51.79 | 0.28 | 0.0 | 3.7 | 0.02 | -33.33 | 100.0 | 268.84 | 74.54 | 533.16 |
| 22Q3 (12) | 4.59 | 39.51 | 1175.0 | 1.44 | 140.0 | 785.71 | -3.5 | 36.36 | -579.45 | 0.45 | 742.86 | 0 | 6.03 | 55.01 | 3920.0 | 0.26 | -50.94 | 36.84 | 0 | 100.0 | 100.0 | 2.06 | -49.93 | 31.1 | 2.3 | -20.69 | -21.5 | 2.67 | -2.2 | 34.85 | 0.28 | 0.0 | 3.7 | 0.03 | 200.0 | 200.0 | 154.03 | 41.39 | 866.95 |
| 22Q2 (11) | 3.29 | 57.42 | 383.62 | 0.6 | 227.66 | 222.45 | -5.5 | -4483.33 | -1517.65 | -0.07 | 0 | -600.0 | 3.89 | 140.12 | 335.76 | 0.53 | 96.3 | 381.82 | -0.31 | -1650.0 | 36.73 | 4.11 | 80.92 | 345.93 | 2.9 | 10.69 | -0.68 | 2.73 | 10.53 | 64.46 | 0.28 | 3.7 | 3.7 | 0.01 | 0.0 | 0.0 | 108.94 | 43.34 | 282.19 |
| 22Q1 (10) | 2.09 | 95.33 | 553.12 | -0.47 | -62.07 | 75.52 | -0.12 | -200.0 | -114.12 | 0 | -100.0 | -100.0 | 1.62 | 107.69 | 201.25 | 0.27 | -49.06 | 28.57 | 0.02 | -96.15 | 104.08 | 2.27 | -43.1 | 14.94 | 2.62 | -13.82 | 12.45 | 2.47 | 10.27 | 32.09 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 76.00 | 78.99 | 410.62 |
| 21Q4 (9) | 1.07 | 197.22 | -36.69 | -0.29 | -38.1 | 89.18 | 0.12 | -83.56 | -78.57 | 0.01 | 0 | -75.0 | 0.78 | 420.0 | 178.79 | 0.53 | 178.95 | 178.95 | 0.52 | 1400.0 | 347.62 | 3.99 | 154.35 | 108.95 | 3.04 | 3.75 | 49.75 | 2.24 | 13.13 | 180.0 | 0.27 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 42.46 | 166.56 | -72.11 |
| 21Q3 (8) | 0.36 | 131.03 | -63.64 | -0.21 | 57.14 | 86.88 | 0.73 | 314.71 | 302.78 | 0 | 100.0 | 100.0 | 0.15 | 109.09 | 124.59 | 0.19 | 72.73 | -54.76 | -0.04 | 91.84 | -116.0 | 1.57 | 70.3 | -68.74 | 2.93 | 0.34 | 106.34 | 1.98 | 19.28 | 167.57 | 0.27 | 0.0 | -15.62 | 0.01 | 0.0 | 0.0 | 15.93 | 126.64 | -82.78 |
| 21Q2 (7) | -1.16 | -462.5 | -147.93 | -0.49 | 74.48 | 41.67 | -0.34 | -140.0 | 42.37 | -0.01 | -133.33 | -101.49 | -1.65 | -3.12 | -204.43 | 0.11 | -47.62 | -77.55 | -0.49 | 0.0 | -32.43 | 0.92 | -53.37 | -84.04 | 2.92 | 25.32 | 87.18 | 1.66 | -11.23 | 133.8 | 0.27 | 0.0 | -15.62 | 0.01 | 0.0 | 0.0 | -59.79 | -501.74 | -125.7 |
| 21Q1 (6) | 0.32 | -81.07 | 164.0 | -1.92 | 28.36 | -464.71 | 0.85 | 51.79 | 207.59 | 0.03 | -25.0 | 109.38 | -1.6 | -61.62 | -90.48 | 0.21 | 10.53 | 61.54 | -0.49 | -133.33 | -113.04 | 1.98 | 3.45 | 7.39 | 2.33 | 14.78 | 145.26 | 1.87 | 133.75 | 37.5 | 0.27 | -10.0 | -20.59 | 0.01 | 0.0 | 0.0 | 14.88 | -90.22 | 150.9 |
| 20Q4 (5) | 1.69 | 70.71 | -35.25 | -2.68 | -67.5 | -892.59 | 0.56 | 255.56 | 9.8 | 0.04 | 133.33 | 115.38 | -0.99 | -62.3 | -142.31 | 0.19 | -54.76 | 18.75 | -0.21 | -184.0 | -133.33 | 1.91 | -61.95 | 11.58 | 2.03 | 42.96 | 18.02 | 0.8 | 8.11 | 1.27 | 0.3 | -6.25 | -9.09 | 0.01 | 0.0 | 0.0 | 152.25 | 64.56 | -34.08 |
| 20Q3 (4) | 0.99 | -59.09 | 0.0 | -1.6 | -90.48 | 0.0 | -0.36 | 38.98 | 0.0 | -0.12 | -117.91 | 0.0 | -0.61 | -138.61 | 0.0 | 0.42 | -14.29 | 0.0 | 0.25 | 167.57 | 0.0 | 5.02 | -13.06 | 0.0 | 1.42 | -8.97 | 0.0 | 0.74 | 4.23 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 92.52 | -60.24 | 0.0 |
| 20Q2 (3) | 2.42 | 584.0 | 0.0 | -0.84 | -147.06 | 0.0 | -0.59 | 25.32 | 0.0 | 0.67 | 309.38 | 0.0 | 1.58 | 288.1 | 0.0 | 0.49 | 276.92 | 0.0 | -0.37 | -60.87 | 0.0 | 5.78 | 213.81 | 0.0 | 1.56 | 64.21 | 0.0 | 0.71 | -47.79 | 0.0 | 0.32 | -5.88 | 0.0 | 0.01 | 0.0 | 0.0 | 232.69 | 895.81 | 0.0 |
| 20Q1 (2) | -0.5 | -119.16 | 0.0 | -0.34 | -25.93 | 0.0 | -0.79 | -254.9 | 0.0 | -0.32 | -23.08 | 0.0 | -0.84 | -135.9 | 0.0 | 0.13 | -18.75 | 0.0 | -0.23 | -155.56 | 0.0 | 1.84 | 7.49 | 0.0 | 0.95 | -44.77 | 0.0 | 1.36 | 72.15 | 0.0 | 0.34 | 3.03 | 0.0 | 0.01 | 0.0 | 0.0 | -29.24 | -112.66 | 0.0 |
| 19Q4 (1) | 2.61 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 230.97 | 0.0 | 0.0 |
