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) | 16.04 | 28.84 | -4.48 | 0 | -14.44 | 0 | 0.33 | 0 | 11.56 | 387.76 | 6.39 | -46.17 | 0.16 | 0 | 4.83 | -38.72 | 7.12 | -49.58 | 8.51 | -30.87 | 7.05 | 14.63 | 0.03 | 0.0 | 102.89 | 52.8 |
| 2022 (9) | 12.45 | -21.15 | -10.08 | 0 | -8.61 | 0 | -0.08 | 0 | 2.37 | 0 | 11.87 | -18.59 | -0.04 | 0 | 7.88 | -10.32 | 14.12 | -29.82 | 12.31 | -36.94 | 6.15 | 14.95 | 0.03 | 0.0 | 67.33 | 6.18 |
| 2021 (8) | 15.79 | 75.25 | -15.91 | 0 | -4.63 | 0 | 0.13 | 0 | -0.12 | 0 | 14.58 | 111.61 | -0.22 | 0 | 8.78 | 89.02 | 20.12 | 33.25 | 19.52 | 48.78 | 5.35 | 4.29 | 0.03 | 0.0 | 63.41 | 28.66 |
| 2020 (7) | 9.01 | -41.26 | -6.93 | 0 | -3.23 | 0 | -0.08 | 0 | 2.08 | -76.91 | 6.89 | -11.44 | -0.05 | 0 | 4.65 | -12.81 | 15.1 | 75.17 | 13.12 | 65.45 | 5.13 | 6.88 | 0.03 | 0.0 | 49.29 | -59.0 |
| 2019 (6) | 15.34 | -50.28 | -6.33 | 0 | -7.67 | 0 | 0.03 | 0 | 9.01 | -57.01 | 7.78 | -24.47 | -0.03 | 0 | 5.33 | -15.41 | 8.62 | -76.07 | 7.93 | -71.5 | 4.8 | 51.9 | 0.03 | 0.0 | 120.22 | 20.84 |
| 2018 (5) | 30.85 | 94.88 | -9.89 | 0 | -6.75 | 0 | -0.23 | 0 | 20.96 | 54.12 | 10.3 | 204.73 | 0.02 | 0 | 6.30 | 144.31 | 36.02 | 307.47 | 27.82 | 216.5 | 3.16 | 12.06 | 0.03 | -25.0 | 99.48 | -26.79 |
| 2017 (4) | 15.83 | 162.52 | -2.23 | 0 | -17.04 | 0 | -0.28 | 0 | 13.6 | 110.85 | 3.38 | 404.48 | -0.01 | 0 | 2.58 | 406.71 | 8.84 | 100.45 | 8.79 | 73.72 | 2.82 | -1.4 | 0.04 | 33.33 | 135.88 | 79.15 |
| 2016 (3) | 6.03 | -65.8 | 0.42 | 0 | -1.21 | 0 | -0.06 | 0 | 6.45 | -61.35 | 0.67 | -35.58 | 0.5 | 66.67 | 0.51 | -33.48 | 4.41 | -30.44 | 5.06 | -15.38 | 2.86 | -7.14 | 0.03 | 0.0 | 75.85 | -60.89 |
| 2015 (2) | 17.63 | 13.52 | -0.94 | 0 | -13.46 | 0 | 0.11 | -88.89 | 16.69 | 16.39 | 1.04 | -13.33 | 0.3 | 0 | 0.76 | 2.15 | 6.34 | -9.82 | 5.98 | -33.85 | 3.08 | -6.67 | 0.03 | -25.0 | 193.95 | 54.61 |
| 2014 (1) | 15.53 | 889.17 | -1.19 | 0 | -14.83 | 0 | 0.99 | 0 | 14.34 | 439.1 | 1.2 | -53.31 | -0.84 | 0 | 0.75 | -53.67 | 7.03 | 5.87 | 9.04 | 29.89 | 3.3 | -0.9 | 0.04 | -69.23 | 125.44 | 732.57 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 7.03 | 55.19 | 203.02 | -0.45 | 13.46 | 73.37 | 0.34 | 116.75 | 120.61 | -0.08 | 77.14 | -136.36 | 6.58 | 64.09 | 944.44 | 0.41 | -25.45 | -80.93 | -0.03 | -200.0 | 0 | 1.27 | -32.36 | -80.32 | 1.52 | -5.59 | -28.97 | 2.29 | 5.05 | 2.69 | 1.83 | -3.68 | 7.65 | 0.01 | 0.0 | 0.0 | 170.22 | 53.68 | 189.08 |
| 24Q1 (19) | 4.53 | -31.36 | -17.03 | -0.52 | 50.0 | 68.67 | -2.03 | 54.69 | 56.81 | -0.35 | -209.38 | -483.33 | 4.01 | -27.88 | 5.53 | 0.55 | -68.75 | -68.02 | 0.03 | 133.33 | 0 | 1.87 | -68.9 | -61.72 | 1.61 | 696.3 | -51.06 | 2.18 | 198.63 | -41.55 | 1.9 | 3.83 | 10.47 | 0.01 | 0.0 | 0 | 110.76 | -56.87 | 10.56 |
| 23Q4 (18) | 6.6 | 295.21 | 23.13 | -1.04 | -1055.56 | 53.15 | -4.48 | -24.44 | -51.86 | 0.32 | 313.33 | 700.0 | 5.56 | 251.9 | 77.07 | 1.76 | 131.58 | -42.48 | -0.09 | -136.0 | -350.0 | 6.02 | 173.62 | -35.23 | -0.27 | -113.85 | -111.59 | 0.73 | -59.89 | -62.18 | 1.83 | 2.23 | 8.28 | 0.01 | 0.0 | 0.0 | 256.81 | 456.68 | 73.92 |
| 23Q3 (17) | 1.67 | -28.02 | -38.38 | -0.09 | 94.67 | 92.5 | -3.6 | -118.18 | 50.62 | -0.15 | -168.18 | -400.0 | 1.58 | 150.79 | 4.64 | 0.76 | -64.65 | -58.7 | 0.25 | 0 | 0 | 2.20 | -65.82 | -56.66 | 1.95 | -8.88 | 24.2 | 1.82 | -18.39 | -1.09 | 1.79 | 5.29 | 11.18 | 0.01 | 0.0 | 0 | 46.13 | -21.65 | -41.27 |
| 23Q2 (16) | 2.32 | -57.51 | -49.67 | -1.69 | -1.81 | 43.48 | -1.65 | 64.89 | -768.42 | 0.22 | 466.67 | -15.38 | 0.63 | -83.42 | -61.11 | 2.15 | 25.0 | -35.44 | 0 | 0 | 0 | 6.43 | 31.58 | -25.89 | 2.14 | -34.95 | -53.38 | 2.23 | -40.21 | -38.57 | 1.7 | -1.16 | 13.33 | 0.01 | 0 | 0.0 | 58.88 | -41.22 | -34.35 |
| 23Q1 (15) | 5.46 | 1.87 | 2375.0 | -1.66 | 25.23 | 54.89 | -4.7 | -59.32 | -358.24 | -0.06 | -250.0 | 82.86 | 3.8 | 21.02 | 196.94 | 1.72 | -43.79 | -52.62 | 0 | 100.0 | 100.0 | 4.89 | -47.37 | -41.87 | 3.29 | 41.2 | -41.46 | 3.73 | 93.26 | -24.19 | 1.72 | 1.78 | 27.41 | 0 | -100.0 | 0 | 100.18 | -32.15 | 2717.29 |
| 22Q4 (14) | 5.36 | 97.79 | 1040.43 | -2.22 | -85.0 | 28.62 | -2.95 | 59.53 | -126.92 | 0.04 | 233.33 | -84.62 | 3.14 | 107.95 | 218.94 | 3.06 | 66.3 | -4.08 | -0.02 | 0 | 77.78 | 9.29 | 83.07 | 2.13 | 2.33 | 48.41 | -12.41 | 1.93 | 4.89 | -38.34 | 1.69 | 4.97 | 21.58 | 0.01 | 0 | 0.0 | 147.66 | 87.98 | 1323.18 |
| 22Q3 (13) | 2.71 | -41.21 | -2.52 | -1.2 | 59.87 | 73.15 | -7.29 | -3736.84 | -62.36 | -0.03 | -111.54 | 93.88 | 1.51 | -6.79 | 189.35 | 1.84 | -44.74 | -57.41 | 0 | 0 | 100.0 | 5.07 | -41.54 | -49.71 | 1.57 | -65.8 | -71.45 | 1.84 | -49.31 | -64.13 | 1.61 | 7.33 | 18.38 | 0 | -100.0 | 0 | 78.55 | -12.42 | 83.38 |
| 22Q2 (12) | 4.61 | 2020.83 | -40.44 | -2.99 | 18.75 | 39.6 | -0.19 | -110.44 | 84.92 | 0.26 | 174.29 | 1400.0 | 1.62 | 141.33 | -41.94 | 3.33 | -8.26 | -24.49 | 0 | 100.0 | 0 | 8.68 | 3.21 | -13.27 | 4.59 | -18.33 | -26.91 | 3.63 | -26.22 | -37.52 | 1.5 | 11.11 | 13.64 | 0.01 | 0 | 0.0 | 89.69 | 2443.12 | -17.26 |
| 22Q1 (11) | -0.24 | -151.06 | -105.0 | -3.68 | -18.33 | -9.2 | 1.82 | 240.0 | -24.79 | -0.35 | -234.62 | -189.74 | -3.92 | -48.48 | -374.13 | 3.63 | 13.79 | 36.47 | -0.01 | 88.89 | 0 | 8.41 | -7.54 | 39.38 | 5.62 | 111.28 | -1.23 | 4.92 | 57.19 | -9.72 | 1.35 | -2.88 | 6.3 | 0 | -100.0 | -100.0 | -3.83 | -136.89 | -105.37 |
| 21Q4 (10) | 0.47 | -83.09 | -90.31 | -3.11 | 30.43 | -72.78 | -1.3 | 71.05 | -151.79 | 0.26 | 153.06 | 192.86 | -2.64 | -56.21 | -186.56 | 3.19 | -26.16 | 109.87 | -0.09 | 30.77 | 0 | 9.10 | -9.86 | 131.53 | 2.66 | -51.64 | -2.56 | 3.13 | -38.99 | 24.21 | 1.39 | 2.21 | 3.73 | 0.01 | 0 | 0.0 | 10.38 | -75.78 | -91.72 |
| 21Q3 (9) | 2.78 | -64.08 | 196.86 | -4.47 | 9.7 | -325.71 | -4.49 | -256.35 | 28.84 | -0.49 | -2350.0 | -1533.33 | -1.69 | -160.57 | 56.89 | 4.32 | -2.04 | 180.52 | -0.13 | 0 | 0 | 10.09 | 0.82 | 172.39 | 5.5 | -12.42 | 20.09 | 5.13 | -11.7 | 27.93 | 1.36 | 3.03 | 4.62 | 0 | -100.0 | -100.0 | 42.84 | -60.49 | 179.4 |
| 21Q2 (8) | 7.74 | 61.25 | 96.45 | -4.95 | -46.88 | -60.71 | -1.26 | -152.07 | -93.85 | -0.02 | -105.13 | -111.76 | 2.79 | 95.1 | 224.42 | 4.41 | 65.79 | 57.5 | 0 | 0 | 100.0 | 10.01 | 65.86 | 30.05 | 6.28 | 10.37 | 55.83 | 5.81 | 6.61 | 64.12 | 1.32 | 3.94 | 3.94 | 0.01 | 0.0 | 0.0 | 108.40 | 51.99 | 32.62 |
| 21Q1 (7) | 4.8 | -1.03 | 55.34 | -3.37 | -87.22 | -240.4 | 2.42 | -3.59 | 98.36 | 0.39 | 239.29 | 550.0 | 1.43 | -53.11 | -31.9 | 2.66 | 75.0 | 158.25 | 0 | 0 | -100.0 | 6.03 | 53.6 | 85.49 | 5.69 | 108.42 | 51.33 | 5.45 | 116.27 | 78.1 | 1.27 | -5.22 | 3.25 | 0.01 | 0.0 | 0.0 | 71.32 | -43.09 | -0.75 |
| 20Q4 (6) | 4.85 | 268.99 | -15.06 | -1.8 | -71.43 | -83.67 | 2.51 | 139.78 | -63.2 | -0.28 | -833.33 | -566.67 | 3.05 | 177.81 | -35.52 | 1.52 | -1.3 | 80.95 | 0 | 0 | 0 | 3.93 | 6.05 | 75.99 | 2.73 | -40.39 | 352.78 | 2.52 | -37.16 | 389.66 | 1.34 | 3.08 | 4.69 | 0.01 | 0.0 | 0 | 125.32 | 332.31 | -91.0 |
| 20Q3 (5) | -2.87 | -172.84 | -124.22 | -1.05 | 65.91 | 3.67 | -6.31 | -870.77 | 33.72 | -0.03 | -117.65 | 98.78 | -3.92 | -555.81 | -65.4 | 1.54 | -45.0 | -20.62 | 0 | 100.0 | 0 | 3.70 | -51.87 | -22.6 | 4.58 | 13.65 | 13.93 | 4.01 | 13.28 | 16.91 | 1.3 | 2.36 | 4.0 | 0.01 | 0.0 | -50.0 | -53.95 | -166.0 | -98.09 |
| 20Q2 (4) | 3.94 | 27.51 | 0.0 | -3.08 | -211.11 | 0.0 | -0.65 | -153.28 | 0.0 | 0.17 | 183.33 | 0.0 | 0.86 | -59.05 | 0.0 | 2.8 | 171.84 | 0.0 | -0.09 | -325.0 | 0.0 | 7.70 | 136.58 | 0.0 | 4.03 | 7.18 | 0.0 | 3.54 | 15.69 | 0.0 | 1.27 | 3.25 | 0.0 | 0.01 | 0.0 | 0.0 | 81.74 | 13.75 | 0.0 |
| 20Q1 (3) | 3.09 | -45.88 | 0.0 | -0.99 | -1.02 | 0.0 | 1.22 | -82.11 | 0.0 | 0.06 | 0.0 | 0.0 | 2.1 | -55.6 | 0.0 | 1.03 | 22.62 | 0.0 | 0.04 | 0 | 0.0 | 3.25 | 45.74 | 0.0 | 3.76 | 448.15 | 0.0 | 3.06 | 451.72 | 0.0 | 1.23 | -3.91 | 0.0 | 0.01 | 0 | 0.0 | 71.86 | -94.84 | 0.0 |
| 19Q4 (2) | 5.71 | 546.09 | 0.0 | -0.98 | 10.09 | 0.0 | 6.82 | 171.64 | 0.0 | 0.06 | 102.44 | 0.0 | 4.73 | 299.58 | 0.0 | 0.84 | -56.7 | 0.0 | 0 | 0 | 0.0 | 2.23 | -53.36 | 0.0 | -1.08 | -126.87 | 0.0 | -0.87 | -125.36 | 0.0 | 1.28 | 2.4 | 0.0 | 0 | -100.0 | 0.0 | 1392.68 | 5213.76 | 0.0 |
| 19Q3 (1) | -1.28 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | -9.52 | 0.0 | 0.0 | -2.46 | 0.0 | 0.0 | -2.37 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 4.02 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -27.23 | 0.0 | 0.0 |
