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) | 15.46 | -1.28 | 15.15 | 0 | -9.95 | 0 | 0.7 | 1650.0 | 30.61 | 639.37 | 2.49 | -28.86 | 0 | 0 | 2.29 | -57.62 | 18.34 | 214.04 | 15.45 | 117.3 | 1.27 | -3.05 | 0.03 | 0.0 | 92.30 | -50.2 |
| 2022 (9) | 15.66 | 1786.75 | -11.52 | 0 | -5.59 | 0 | 0.04 | -50.0 | 4.14 | -46.16 | 3.5 | 21.53 | 0 | 0 | 5.40 | 89.05 | 5.84 | -52.29 | 7.11 | -27.3 | 1.31 | 3.97 | 0.03 | 0.0 | 185.33 | 2371.75 |
| 2021 (8) | 0.83 | -87.48 | 6.86 | 0 | 0.29 | 0 | 0.08 | 33.33 | 7.69 | 453.24 | 2.88 | -9.43 | 0 | 0 | 2.85 | -32.19 | 12.24 | -2.39 | 9.78 | -5.42 | 1.26 | 18.87 | 0.03 | 50.0 | 7.50 | -87.09 |
| 2020 (7) | 6.63 | 0.15 | -5.24 | 0 | -1.31 | 0 | 0.06 | -76.92 | 1.39 | -72.96 | 3.18 | 128.78 | -0.01 | 0 | 4.21 | 58.68 | 12.54 | 88.57 | 10.34 | 83.01 | 1.06 | -2.75 | 0.02 | -33.33 | 58.06 | -40.63 |
| 2019 (6) | 6.62 | 18.21 | -1.48 | 0 | -5.2 | 0 | 0.26 | 0 | 5.14 | -50.24 | 1.39 | -5.44 | -0.27 | 0 | 2.65 | 13.99 | 6.65 | -5.0 | 5.65 | -10.32 | 1.09 | 5.83 | 0.03 | -40.0 | 97.78 | 28.87 |
| 2018 (5) | 5.6 | -40.36 | 4.73 | 0 | -5.76 | 0 | -0.51 | 0 | 10.33 | 1681.03 | 1.47 | 177.36 | 0 | 0 | 2.33 | 155.63 | 7.0 | -16.86 | 6.3 | -2.48 | 1.03 | 1.98 | 0.05 | 66.67 | 75.88 | -39.39 |
| 2017 (4) | 9.39 | -8.75 | -8.81 | 0 | 0.89 | 0 | -0.23 | 0 | 0.58 | -78.99 | 0.53 | -57.26 | 0 | 0 | 0.91 | -56.37 | 8.42 | -14.34 | 6.46 | -15.99 | 1.01 | -16.53 | 0.03 | 0.0 | 125.20 | 8.65 |
| 2016 (3) | 10.29 | 28.79 | -7.53 | 0 | -2.36 | 0 | 0.43 | 0 | 2.76 | -43.33 | 1.24 | 6.9 | -0.2 | 0 | 2.09 | 4.9 | 9.83 | 51.93 | 7.69 | 29.24 | 1.21 | -11.68 | 0.03 | -25.0 | 115.23 | 6.14 |
| 2015 (2) | 7.99 | 201.51 | -3.12 | 0 | -5.95 | 0 | -0.64 | 0 | 4.87 | 153.65 | 1.16 | 81.25 | 0 | 0 | 1.99 | 73.7 | 6.47 | 24.42 | 5.95 | 22.43 | 1.37 | 7.87 | 0.04 | 0.0 | 108.56 | 152.76 |
| 2014 (1) | 2.65 | -26.18 | -0.73 | 0 | -2.19 | 0 | 0.3 | 900.0 | 1.92 | -36.0 | 0.64 | -7.25 | -0.13 | 0 | 1.14 | -13.87 | 5.2 | 91.18 | 4.86 | 93.63 | 1.27 | 0.0 | 0.04 | 0.0 | 42.95 | -54.3 |
| 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) | 2.85 | -10.09 | -31.16 | -0.24 | 53.85 | -107.38 | -9.42 | -38.53 | -31.75 | 0.01 | -80.0 | -66.67 | 2.61 | -1.51 | -64.68 | 0.25 | 25.0 | -65.75 | 0 | 0 | 0 | 1.14 | 21.76 | -50.82 | 3.21 | -13.94 | -46.59 | 2.41 | -31.14 | -58.16 | 0.34 | 0.0 | 6.25 | 0.01 | 0.0 | 0.0 | 103.26 | 25.41 | 51.9 |
| 24Q2 (19) | 3.17 | -52.97 | 64.25 | -0.52 | -206.12 | -112.5 | -6.8 | -195.65 | -172.0 | 0.05 | 141.67 | 25.0 | 2.65 | -63.35 | -56.49 | 0.2 | -13.04 | -57.45 | 0 | 0 | 0 | 0.93 | -18.61 | -40.39 | 3.73 | 61.47 | -25.84 | 3.5 | 3.24 | -28.57 | 0.34 | 0.0 | 9.68 | 0.01 | 0.0 | 0.0 | 82.34 | -54.31 | 122.7 |
| 24Q1 (18) | 6.74 | 97.08 | 12.9 | 0.49 | -79.92 | -90.77 | -2.3 | -475.0 | -2400.0 | -0.12 | -112.24 | 66.67 | 7.23 | 23.38 | -35.9 | 0.23 | -72.29 | -50.0 | 0 | 0 | 0 | 1.15 | -65.72 | -43.61 | 2.31 | -36.89 | -36.54 | 3.39 | 62.2 | 26.02 | 0.34 | 3.03 | 9.68 | 0.01 | 0.0 | 0.0 | 180.21 | 28.05 | -9.14 |
| 23Q4 (17) | 3.42 | -17.39 | 24.36 | 2.44 | -24.92 | 47.88 | -0.4 | 94.41 | -300.0 | 0.98 | 3166.67 | 4800.0 | 5.86 | -20.7 | 33.18 | 0.83 | 13.7 | 730.0 | 0 | 0 | 0 | 3.35 | 44.76 | 485.82 | 3.66 | -39.1 | 40.77 | 2.09 | -63.72 | 38.41 | 0.33 | 3.12 | 0.0 | 0.01 | 0.0 | 0.0 | 140.74 | 107.03 | -5.32 |
| 23Q3 (16) | 4.14 | 114.51 | 58.02 | 3.25 | -21.88 | 486.9 | -7.15 | -186.0 | -156.27 | 0.03 | -25.0 | -66.67 | 7.39 | 21.35 | 315.17 | 0.73 | 55.32 | 159.35 | 0 | 0 | 0 | 2.31 | 47.59 | 126.09 | 6.01 | 19.48 | 901.67 | 5.76 | 17.55 | 196.91 | 0.32 | 3.23 | -3.03 | 0.01 | 0.0 | 0.0 | 67.98 | 83.86 | -40.84 |
| 23Q2 (15) | 1.93 | -67.67 | -50.64 | 4.16 | -21.66 | 152.33 | -2.5 | -2600.0 | -78.57 | 0.04 | 111.11 | -85.19 | 6.09 | -46.01 | 250.74 | 0.47 | 2.17 | -89.2 | 0 | 0 | 0 | 1.57 | -23.01 | -93.92 | 5.03 | 38.19 | 235.33 | 4.9 | 82.16 | 162.03 | 0.31 | 0.0 | -6.06 | 0.01 | 0.0 | 0.0 | 36.97 | -81.36 | -79.1 |
| 23Q1 (14) | 5.97 | 117.09 | -6.57 | 5.31 | 221.82 | 332.89 | 0.1 | 200.0 | 107.69 | -0.36 | -1900.0 | -2.86 | 11.28 | 156.36 | 174.45 | 0.46 | 360.0 | 70.37 | 0 | 0 | 0 | 2.04 | 256.15 | 25.5 | 3.64 | 40.0 | 219.3 | 2.69 | 78.15 | 50.28 | 0.31 | -6.06 | -6.06 | 0.01 | 0.0 | 0.0 | 198.34 | 33.43 | -33.89 |
| 22Q4 (13) | 2.75 | 4.96 | 1547.37 | 1.65 | 296.43 | -69.72 | -0.1 | 96.42 | -108.33 | 0.02 | -77.78 | -94.74 | 4.4 | 147.19 | -16.35 | 0.1 | 108.13 | -93.1 | 0 | 0 | 0 | 0.57 | 106.45 | -91.3 | 2.6 | 333.33 | 16.07 | 1.51 | -22.16 | -25.98 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 148.65 | 29.36 | 1962.02 |
| 22Q3 (12) | 2.62 | -32.99 | 354.37 | -0.84 | 89.43 | -237.7 | -2.79 | -99.29 | -734.09 | 0.09 | -66.67 | -77.5 | 1.78 | 144.06 | 523.81 | -1.23 | -128.28 | -407.5 | 0 | 0 | 0 | -8.87 | -134.39 | -637.85 | 0.6 | -60.0 | -79.38 | 1.94 | 3.74 | -16.02 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 114.91 | -35.05 | 395.65 |
| 22Q2 (11) | 3.91 | -38.81 | 525.0 | -7.95 | -248.68 | -421.86 | -1.4 | -7.69 | -333.33 | 0.27 | 177.14 | 179.41 | -4.04 | -198.3 | -360.65 | 4.35 | 1511.11 | 521.43 | 0 | 0 | 0 | 25.79 | 1489.15 | 907.47 | 1.5 | 31.58 | -56.65 | 1.87 | 4.47 | -22.08 | 0.33 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 176.92 | -41.03 | 621.15 |
| 22Q1 (10) | 6.39 | 3463.16 | 114.43 | -2.28 | -141.83 | -35.71 | -1.3 | -208.33 | 33.33 | -0.35 | -192.11 | 2.78 | 4.11 | -21.86 | 216.15 | 0.27 | -81.38 | -18.18 | 0 | 0 | 0 | 1.62 | -75.31 | 33.89 | 1.14 | -49.11 | -68.6 | 1.79 | -12.25 | -40.92 | 0.33 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 300.00 | 3857.89 | 236.24 |
| 21Q4 (9) | -0.19 | 81.55 | -416.67 | 5.45 | 793.44 | 221.38 | 1.2 | 172.73 | 14.29 | 0.38 | -5.0 | -51.9 | 5.26 | 1352.38 | 218.74 | 1.45 | 262.5 | 64.77 | 0 | 0 | 100.0 | 6.57 | 298.65 | 92.86 | 2.24 | -23.02 | -44.69 | 2.04 | -11.69 | -43.02 | 0.33 | 0.0 | 13.79 | 0.01 | 0.0 | 0.0 | -7.98 | 79.46 | -616.25 |
| 21Q3 (8) | -1.03 | -11.96 | -134.22 | 0.61 | -75.3 | -73.71 | 0.44 | -26.67 | 125.0 | 0.4 | 217.65 | 176.92 | -0.42 | -127.1 | -107.88 | 0.4 | -42.86 | -32.2 | 0 | 0 | 0 | 1.65 | -35.58 | -37.82 | 2.91 | -15.9 | -30.55 | 2.31 | -3.75 | -30.63 | 0.33 | 10.0 | 32.0 | 0.01 | 0.0 | 0.0 | -38.87 | -14.49 | -146.36 |
| 21Q2 (7) | -0.92 | -130.87 | 16.36 | 2.47 | 247.02 | 951.72 | 0.6 | 130.77 | 20.0 | -0.34 | 5.56 | -142.86 | 1.55 | 19.23 | 211.51 | 0.7 | 112.12 | -17.65 | 0 | 0 | 0 | 2.56 | 111.19 | -44.96 | 3.46 | -4.68 | 1.17 | 2.4 | -20.79 | -5.51 | 0.3 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | -33.95 | -138.05 | 13.28 |
| 21Q1 (6) | 2.98 | 4866.67 | -36.19 | -1.68 | 62.58 | 39.57 | -1.95 | -285.71 | -75.68 | -0.36 | -145.57 | -414.29 | 1.3 | 129.35 | -31.22 | 0.33 | -62.5 | -61.63 | 0 | 100.0 | 0 | 1.21 | -64.44 | -87.02 | 3.63 | -10.37 | 312.5 | 3.03 | -15.36 | 240.45 | 0.3 | 3.45 | 15.38 | 0.01 | 0.0 | 0.0 | 89.22 | 5669.66 | -77.84 |
| 20Q4 (5) | 0.06 | -98.01 | 102.79 | -4.49 | -293.53 | -963.46 | 1.05 | 159.66 | 29.63 | 0.79 | 251.92 | 2733.33 | -4.43 | -183.11 | -171.78 | 0.88 | 49.15 | 4.76 | -0.01 | 0 | 96.3 | 3.41 | 28.53 | -37.07 | 4.05 | -3.34 | 70.89 | 3.58 | 7.51 | 143.54 | 0.29 | 16.0 | 3.57 | 0.01 | 0.0 | 0.0 | 1.55 | -98.16 | 101.27 |
| 20Q3 (4) | 3.01 | 373.64 | 0.0 | 2.32 | 900.0 | 0.0 | -1.76 | -452.0 | 0.0 | -0.52 | -271.43 | 0.0 | 5.33 | 483.45 | 0.0 | 0.59 | -30.59 | 0.0 | 0 | 0 | 0.0 | 2.65 | -42.97 | 0.0 | 4.19 | 22.51 | 0.0 | 3.33 | 31.1 | 0.0 | 0.25 | -3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 83.84 | 314.18 | 0.0 |
| 20Q2 (3) | -1.1 | -123.55 | 0.0 | -0.29 | 89.57 | 0.0 | 0.5 | 145.05 | 0.0 | -0.14 | -100.0 | 0.0 | -1.39 | -173.54 | 0.0 | 0.85 | -1.16 | 0.0 | 0 | 0 | 0.0 | 4.65 | -50.2 | 0.0 | 3.42 | 288.64 | 0.0 | 2.54 | 185.39 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -39.15 | -109.72 | 0.0 |
| 20Q1 (2) | 4.67 | 317.21 | 0.0 | -2.78 | -634.62 | 0.0 | -1.11 | -237.04 | 0.0 | -0.07 | -133.33 | 0.0 | 1.89 | 215.95 | 0.0 | 0.86 | 2.38 | 0.0 | 0 | 100.0 | 0.0 | 9.34 | 72.41 | 0.0 | 0.88 | -62.87 | 0.0 | 0.89 | -39.46 | 0.0 | 0.26 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 402.59 | 429.56 | 0.0 |
| 19Q4 (1) | -2.15 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -1.63 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 5.42 | 0.0 | 0.0 | 2.37 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -122.16 | 0.0 | 0.0 |
