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) | 12.91 | 337.63 | -1.95 | 0 | -9.08 | 0 | 0.16 | 0 | 10.96 | 74.52 | 0.46 | -40.26 | -0.58 | 0 | 0.79 | -46.59 | 7.08 | 4957.14 | 7.99 | -23.98 | 1.03 | 6.19 | 2.24 | -2.61 | 114.65 | 435.57 |
| 2022 (9) | 2.95 | -89.32 | 3.33 | 0 | -15.14 | 0 | -1.35 | 0 | 6.28 | -60.45 | 0.77 | -25.96 | -0.91 | 0 | 1.47 | 24.69 | 0.14 | -99.24 | 10.51 | -33.31 | 0.97 | -3.0 | 2.3 | -20.14 | 21.41 | -84.78 |
| 2021 (8) | 27.63 | 66.75 | -11.75 | 0 | -11.5 | 0 | 0.09 | 0 | 15.88 | 0 | 1.04 | -14.75 | -0.91 | 0 | 1.18 | -21.08 | 18.32 | -0.38 | 15.76 | 8.17 | 1.0 | 12.36 | 2.88 | 7.06 | 140.68 | 54.1 |
| 2020 (7) | 16.57 | 4.35 | -17.9 | 0 | -2.24 | 0 | -0.33 | 0 | -1.33 | 0 | 1.22 | 54.43 | -1.42 | 0 | 1.50 | 15.14 | 18.39 | 91.36 | 14.57 | 74.28 | 0.89 | 25.35 | 2.69 | 6.32 | 91.29 | -33.31 |
| 2019 (6) | 15.88 | -2.99 | -3.79 | 0 | -5.93 | 0 | 0.38 | 3700.0 | 12.09 | -0.98 | 0.79 | 192.59 | -0.8 | 0 | 1.30 | 165.52 | 9.61 | 4.23 | 8.36 | -2.56 | 0.71 | 61.36 | 2.53 | 8.12 | 136.90 | -5.0 |
| 2018 (5) | 16.37 | 44.48 | -4.16 | 0 | -5.63 | 0 | 0.01 | -93.75 | 12.21 | 97.25 | 0.27 | -69.32 | -1.13 | 0 | 0.49 | -71.52 | 9.22 | 21.96 | 8.58 | 22.05 | 0.44 | 12.82 | 2.34 | -10.34 | 144.10 | 27.57 |
| 2017 (4) | 11.33 | 324.34 | -5.14 | 0 | -2.92 | 0 | 0.16 | 0 | 6.19 | 0 | 0.88 | -58.29 | -0.57 | 0 | 1.72 | -64.65 | 7.56 | 869.23 | 7.03 | 362.5 | 0.39 | 50.0 | 2.61 | 3.98 | 112.96 | 81.5 |
| 2016 (3) | 2.67 | -59.67 | -6.49 | 0 | -2.56 | 0 | -0.04 | 0 | -3.82 | 0 | 2.11 | 1072.22 | -0.78 | 0 | 4.86 | 1067.36 | 0.78 | -61.76 | 1.52 | -50.65 | 0.26 | 23.81 | 2.51 | 11.56 | 62.24 | -47.92 |
| 2015 (2) | 6.62 | -12.32 | -4.56 | 0 | -4.01 | 0 | 0.02 | -71.43 | 2.06 | -48.63 | 0.18 | 38.46 | -0.26 | 0 | 0.42 | 52.21 | 2.04 | -34.82 | 3.08 | -18.3 | 0.21 | -27.59 | 2.25 | 1.35 | 119.49 | -0.61 |
| 2014 (1) | 7.55 | 97.13 | -3.54 | 0 | -3.22 | 0 | 0.07 | 0 | 4.01 | 13.28 | 0.13 | 0.0 | -0.38 | 0 | 0.27 | -2.53 | 3.13 | 27.24 | 3.77 | 43.89 | 0.29 | -19.44 | 2.22 | 22.65 | 120.22 | 50.36 |
| 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) | 6.73 | 47.26 | 21.48 | -1.92 | 60.57 | 27.55 | -6.83 | -9657.14 | 22.74 | 0.17 | 221.43 | 135.42 | 4.81 | 1703.33 | 66.44 | 0.33 | -29.79 | 200.0 | -0.47 | -370.0 | -370.0 | 1.46 | -36.58 | 111.22 | 5.44 | 16.49 | 129.54 | 4.79 | -1.64 | 60.2 | 0.29 | 7.41 | 11.54 | 0.61 | 17.31 | 8.93 | 118.28 | 46.49 | -18.66 |
| 24Q2 (19) | 4.57 | -3.99 | 69.89 | -4.87 | -576.39 | -749.33 | -0.07 | 0.0 | 0.0 | -0.14 | 73.08 | 60.0 | -0.3 | -107.43 | -108.72 | 0.47 | -2.08 | 840.0 | -0.1 | 52.38 | 41.18 | 2.30 | -16.21 | 540.76 | 4.67 | 101.29 | 443.02 | 4.87 | 67.35 | 123.39 | 0.27 | 3.85 | 8.0 | 0.52 | -1.89 | -7.14 | 80.74 | -37.24 | -10.25 |
| 24Q1 (18) | 4.76 | -23.6 | 407.1 | -0.72 | -523.53 | -227.27 | -0.07 | 0.0 | 30.0 | -0.52 | -157.14 | -750.0 | 4.04 | -36.88 | 328.25 | 0.48 | 700.0 | 100.0 | -0.21 | -40.0 | -31.25 | 2.74 | 708.69 | 24.23 | 2.32 | -37.3 | 1350.0 | 2.91 | 5.05 | 5720.0 | 0.26 | 0.0 | 4.0 | 0.53 | -3.64 | -5.36 | 128.65 | -26.07 | 171.38 |
| 23Q4 (17) | 6.23 | 12.45 | 221.13 | 0.17 | 106.42 | 221.43 | -0.07 | 99.21 | -16.67 | 0.91 | 289.58 | 810.0 | 6.4 | 121.45 | 255.56 | 0.06 | -45.45 | -33.33 | -0.15 | -50.0 | 0.0 | 0.34 | -50.85 | -61.52 | 3.7 | 56.12 | 5185.71 | 2.77 | -7.36 | 532.81 | 0.26 | 0.0 | 13.04 | 0.55 | -1.79 | -1.79 | 174.02 | 19.68 | -86.54 |
| 23Q3 (16) | 5.54 | 105.95 | 40.25 | -2.65 | -453.33 | -142.88 | -8.84 | -12528.57 | 35.66 | -0.48 | -37.14 | 33.33 | 2.89 | -15.99 | -71.47 | 0.11 | 120.0 | -8.33 | -0.1 | 41.18 | 47.37 | 0.69 | 92.4 | -29.73 | 2.37 | 175.58 | 193.68 | 2.99 | 37.16 | -58.76 | 0.26 | 4.0 | 4.0 | 0.56 | 0.0 | 0.0 | 145.41 | 61.62 | 196.7 |
| 23Q2 (15) | 2.69 | 273.55 | 1069.57 | 0.75 | 440.91 | 200.0 | -0.07 | 30.0 | 95.88 | -0.35 | -537.5 | 25.53 | 3.44 | 294.35 | 616.67 | 0.05 | -79.17 | -70.59 | -0.17 | -6.25 | 22.73 | 0.36 | -83.75 | -66.47 | 0.86 | 437.5 | -55.44 | 2.18 | 4260.0 | -16.79 | 0.25 | 0.0 | 8.7 | 0.56 | 0.0 | 9.8 | 89.97 | 149.92 | 1214.29 |
| 23Q1 (14) | -1.55 | -179.9 | 51.1 | -0.22 | -57.14 | 92.57 | -0.1 | -66.67 | -128.57 | 0.08 | -20.0 | 130.77 | -1.77 | -198.33 | 71.13 | 0.24 | 166.67 | -38.46 | -0.16 | -6.67 | 52.94 | 2.21 | 150.48 | -21.14 | 0.16 | 128.57 | -76.12 | 0.05 | 107.81 | -96.06 | 0.25 | 8.7 | -3.85 | 0.56 | 0.0 | -16.42 | -180.23 | -113.94 | -25.08 |
| 22Q4 (13) | 1.94 | -50.89 | -71.68 | -0.14 | -102.27 | 95.02 | -0.06 | 99.56 | -108.33 | 0.1 | 113.89 | 100.0 | 1.8 | -82.23 | -55.45 | 0.09 | -25.0 | -76.32 | -0.15 | 21.05 | 28.57 | 0.88 | -10.24 | -61.86 | 0.07 | 102.77 | -96.0 | -0.64 | -108.83 | -140.0 | 0.23 | -8.0 | -8.0 | 0.56 | 0.0 | -21.13 | 1293.33 | 2539.05 | 383.35 |
| 22Q3 (12) | 3.95 | 1617.39 | -35.03 | 6.18 | 2372.0 | 281.23 | -13.74 | -708.24 | -10.99 | -0.72 | -53.19 | -7300.0 | 10.13 | 2010.42 | 279.4 | 0.12 | -29.41 | -67.57 | -0.19 | 13.64 | 34.48 | 0.98 | -8.21 | -37.28 | -2.53 | -231.09 | -147.29 | 7.25 | 176.72 | 51.99 | 0.25 | 8.7 | 0.0 | 0.56 | 9.8 | -24.32 | 49.01 | 615.93 | -53.57 |
| 22Q2 (11) | 0.23 | 107.26 | -97.04 | 0.25 | 108.45 | 107.49 | -1.7 | -585.71 | -359.46 | -0.47 | -80.77 | -683.33 | 0.48 | 107.83 | -89.19 | 0.17 | -56.41 | -10.53 | -0.22 | 35.29 | -57.14 | 1.07 | -61.79 | 43.53 | 1.93 | 188.06 | -70.85 | 2.62 | 106.3 | -48.83 | 0.23 | -11.54 | -11.54 | 0.51 | -23.88 | -29.17 | 6.85 | 104.75 | -94.63 |
| 22Q1 (10) | -3.17 | -146.28 | -145.74 | -2.96 | -5.34 | -34.55 | 0.35 | -51.39 | -33.96 | -0.26 | -620.0 | -388.89 | -6.13 | -251.73 | -229.6 | 0.39 | 2.63 | 290.0 | -0.34 | -61.9 | -30.77 | 2.80 | 21.12 | 528.54 | 0.67 | -61.71 | -85.47 | 1.27 | -20.62 | -70.19 | 0.26 | 4.0 | 8.33 | 0.67 | -5.63 | -5.63 | -144.09 | -153.85 | -208.33 |
| 21Q4 (9) | 6.85 | 12.66 | -1.15 | -2.81 | 17.6 | -47.12 | 0.72 | 105.82 | -45.45 | 0.05 | 400.0 | 117.86 | 4.04 | 51.31 | -19.52 | 0.38 | 2.7 | 2.7 | -0.21 | 27.59 | 34.38 | 2.31 | 47.62 | 54.12 | 1.75 | -67.29 | -73.04 | 1.6 | -66.46 | -66.1 | 0.25 | 0.0 | 4.17 | 0.71 | -4.05 | 2.9 | 267.58 | 153.5 | 118.16 |
| 21Q3 (8) | 6.08 | -21.85 | 42.06 | -3.41 | -2.1 | 59.69 | -12.38 | -3245.95 | -156.31 | 0.01 | 116.67 | 0.0 | 2.67 | -39.86 | 163.88 | 0.37 | 94.74 | 27.59 | -0.29 | -107.14 | -163.64 | 1.57 | 110.07 | 17.87 | 5.35 | -19.18 | -1.11 | 4.77 | -6.84 | 9.4 | 0.25 | -3.85 | 8.7 | 0.74 | 2.78 | 10.45 | 105.56 | -17.24 | 29.72 |
| 21Q2 (7) | 7.78 | 12.27 | 91.63 | -3.34 | -51.82 | 46.73 | -0.37 | -169.81 | -223.33 | -0.06 | -166.67 | 14.29 | 4.44 | -6.13 | 300.9 | 0.19 | 90.0 | 90.0 | -0.14 | 46.15 | 71.43 | 0.75 | 67.34 | 34.39 | 6.62 | 43.6 | 90.23 | 5.12 | 20.19 | 83.51 | 0.26 | 8.33 | 18.18 | 0.72 | 1.41 | 7.46 | 127.54 | -4.11 | 15.6 |
| 21Q1 (6) | 6.93 | 0.0 | 429.01 | -2.2 | -15.18 | -73.23 | 0.53 | -59.85 | -45.36 | 0.09 | 132.14 | 350.0 | 4.73 | -5.78 | 11725.0 | 0.1 | -72.97 | -78.26 | -0.26 | 18.75 | 48.0 | 0.45 | -70.3 | -83.59 | 4.61 | -28.97 | 53.67 | 4.26 | -9.75 | 57.78 | 0.24 | 0.0 | 20.0 | 0.71 | 2.9 | 9.23 | 133.01 | 8.45 | 260.46 |
| 20Q4 (5) | 6.93 | 61.92 | -11.38 | -1.91 | 77.42 | -33.57 | 1.32 | 127.33 | 265.0 | -0.28 | -2900.0 | -168.29 | 5.02 | 220.1 | -21.44 | 0.37 | 27.59 | 94.74 | -0.32 | -190.91 | -23.08 | 1.50 | 12.9 | 52.98 | 6.49 | 19.96 | 54.89 | 4.72 | 8.26 | 43.03 | 0.24 | 4.35 | 26.32 | 0.69 | 2.99 | 1.47 | 122.65 | 50.74 | -34.59 |
| 20Q3 (4) | 4.28 | 5.42 | 0.0 | -8.46 | -34.93 | 0.0 | -4.83 | -1710.0 | 0.0 | 0.01 | 114.29 | 0.0 | -4.18 | -89.14 | 0.0 | 0.29 | 190.0 | 0.0 | -0.11 | 77.55 | 0.0 | 1.33 | 139.52 | 0.0 | 5.41 | 55.46 | 0.0 | 4.36 | 56.27 | 0.0 | 0.23 | 4.55 | 0.0 | 0.67 | 0.0 | 0.0 | 81.37 | -26.25 | 0.0 |
| 20Q2 (3) | 4.06 | 209.92 | 0.0 | -6.27 | -393.7 | 0.0 | 0.3 | -69.07 | 0.0 | -0.07 | -450.0 | 0.0 | -2.21 | -5625.0 | 0.0 | 0.1 | -78.26 | 0.0 | -0.49 | 2.0 | 0.0 | 0.55 | -79.56 | 0.0 | 3.48 | 16.0 | 0.0 | 2.79 | 3.33 | 0.0 | 0.22 | 10.0 | 0.0 | 0.67 | 3.08 | 0.0 | 110.33 | 198.98 | 0.0 |
| 20Q1 (2) | 1.31 | -83.25 | 0.0 | -1.27 | 11.19 | 0.0 | 0.97 | 221.25 | 0.0 | 0.02 | -95.12 | 0.0 | 0.04 | -99.37 | 0.0 | 0.46 | 142.11 | 0.0 | -0.5 | -92.31 | 0.0 | 2.71 | 176.81 | 0.0 | 3.0 | -28.4 | 0.0 | 2.7 | -18.18 | 0.0 | 0.2 | 5.26 | 0.0 | 0.65 | -4.41 | 0.0 | 36.90 | -80.32 | 0.0 |
| 19Q4 (1) | 7.82 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 6.39 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 4.19 | 0.0 | 0.0 | 3.3 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 187.53 | 0.0 | 0.0 |
