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) | 15.37 | -4.18 | -12.31 | 0 | -7.37 | 0 | 0.02 | 0 | 3.06 | 59.38 | 3.26 | -67.2 | 0 | 0 | 8.89 | -64.71 | 8.49 | -19.68 | 8.4 | -8.4 | 5.98 | -0.33 | 0.46 | 17.95 | 103.57 | 0.47 |
| 2022 (9) | 16.04 | 66.39 | -14.12 | 0 | -2.1 | 0 | -0.05 | 0 | 1.92 | -52.48 | 9.94 | -38.38 | 0 | 0 | 25.18 | -51.82 | 10.57 | 120.21 | 9.17 | 132.74 | 6.0 | -0.83 | 0.39 | 56.0 | 103.08 | 9.5 |
| 2021 (8) | 9.64 | -19.47 | -5.6 | 0 | 1.46 | 0 | -0.01 | 0 | 4.04 | -64.25 | 16.13 | 265.76 | 0 | 0 | 52.27 | 209.82 | 4.8 | 111.45 | 3.94 | 88.52 | 6.05 | -8.33 | 0.25 | 127.27 | 94.14 | -30.79 |
| 2020 (7) | 11.97 | 18.05 | -0.67 | 0 | -4.9 | 0 | 0.02 | 0 | 11.3 | 0 | 4.41 | -14.86 | 0 | 0 | 16.87 | -4.15 | 2.27 | -65.4 | 2.09 | -63.2 | 6.6 | -12.7 | 0.11 | 57.14 | 136.02 | 78.55 |
| 2019 (6) | 10.14 | -33.68 | -15.11 | 0 | -3.36 | 0 | -0.02 | 0 | -4.97 | 0 | 5.18 | -17.65 | 0 | 0 | 17.60 | -19.69 | 6.56 | 50.46 | 5.68 | 72.12 | 7.56 | 13.0 | 0.07 | 16.67 | 76.18 | -49.93 |
| 2018 (5) | 15.29 | -21.27 | -6.82 | 0 | -4.51 | 0 | 0.04 | -95.24 | 8.47 | -44.35 | 6.29 | 825.0 | 0 | 0 | 21.92 | 816.3 | 4.36 | -60.04 | 3.3 | -54.67 | 6.69 | -21.48 | 0.06 | -66.67 | 152.14 | 25.19 |
| 2017 (4) | 19.42 | 196.94 | -4.2 | 0 | -18.22 | 0 | 0.84 | -26.96 | 15.22 | -16.05 | 0.68 | -29.9 | -0.11 | 0 | 2.39 | -16.85 | 10.91 | 39.34 | 7.28 | 19.15 | 8.52 | -25.72 | 0.18 | -10.0 | 121.53 | 230.39 |
| 2016 (3) | 6.54 | -42.02 | 11.59 | 0 | -14.11 | 0 | 1.15 | 0 | 18.13 | 2350.0 | 0.97 | -16.38 | 0 | 0 | 2.88 | -27.39 | 7.83 | 0 | 6.11 | 0 | 11.47 | -3.21 | 0.2 | 11.11 | 36.78 | -66.12 |
| 2015 (2) | 11.28 | -41.83 | -10.54 | 0 | -2.21 | 0 | -0.74 | 0 | 0.74 | -90.77 | 1.16 | -88.19 | 0 | 0 | 3.96 | -82.83 | -1.4 | 0 | -1.64 | 0 | 11.85 | -2.87 | 0.18 | 5.88 | 108.57 | -2.41 |
| 2014 (1) | 19.39 | 162.74 | -11.37 | 0 | -3.44 | 0 | -0.25 | 0 | 8.02 | 0 | 9.82 | 34.71 | 0 | 0 | 23.07 | -53.61 | 7.03 | 6.84 | 5.06 | -7.66 | 12.2 | 310.77 | 0.17 | 183.33 | 111.24 | 28.28 |
| 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) | 1.97 | -10.45 | -60.2 | 11.91 | 1267.65 | 94.93 | -8.4 | -1020.0 | -20.86 | -0.02 | -100.0 | 60.0 | 13.88 | 1076.27 | 25.5 | 0.99 | -30.77 | 33.78 | 0 | 0 | 0 | 9.46 | -32.49 | 23.17 | 1.85 | -5.13 | -13.55 | 1.75 | -16.27 | -31.1 | 1.57 | 0.64 | 4.67 | 0.12 | -7.69 | 0.0 | 57.27 | -1.6 | -51.87 |
| 24Q2 (19) | 2.2 | -47.12 | 11.11 | -1.02 | 18.4 | -160.36 | -0.75 | -82.93 | -476.92 | -0.01 | 66.67 | -125.0 | 1.18 | -59.45 | -67.85 | 1.43 | 921.43 | 257.5 | 0 | 0 | 0 | 14.02 | 902.4 | 215.79 | 1.95 | -8.88 | -7.14 | 2.09 | -17.39 | -19.62 | 1.56 | 1.3 | 5.41 | 0.13 | 8.33 | 18.18 | 58.20 | -41.38 | 23.16 |
| 24Q1 (18) | 4.16 | -5.45 | 3.23 | -1.25 | 86.17 | 88.71 | -0.41 | -46.43 | -4000.0 | -0.03 | -200.0 | -175.0 | 2.91 | 162.72 | 141.34 | 0.14 | -90.97 | -75.44 | 0 | 0 | 0 | 1.40 | -91.46 | -78.95 | 2.14 | -8.15 | 11.46 | 2.53 | 72.11 | 40.56 | 1.54 | 1.32 | 4.76 | 0.12 | 0.0 | 9.09 | 99.28 | -29.82 | -16.73 |
| 23Q4 (17) | 4.4 | -11.11 | 99.1 | -9.04 | -247.95 | -0.78 | -0.28 | 95.97 | 9.68 | -0.01 | 80.0 | 0 | -4.64 | -141.95 | 31.36 | 1.55 | 109.46 | 29.17 | 0 | 0 | 0 | 16.38 | 113.22 | 21.52 | 2.33 | 8.88 | 4.48 | 1.47 | -42.13 | 14.84 | 1.52 | 1.33 | -3.8 | 0.12 | 0.0 | 9.09 | 141.48 | 18.9 | 90.13 |
| 23Q3 (16) | 4.95 | 150.0 | -28.98 | 6.11 | 261.54 | -6.72 | -6.95 | -5246.15 | -84.35 | -0.05 | -225.0 | 28.57 | 11.06 | 201.36 | -18.2 | 0.74 | 85.0 | -31.48 | 0 | 0 | 0 | 7.68 | 73.09 | -30.98 | 2.14 | 1.9 | -19.25 | 2.54 | -2.31 | 2.42 | 1.5 | 1.35 | -3.85 | 0.12 | 9.09 | 9.09 | 118.99 | 151.8 | -29.15 |
| 23Q2 (15) | 1.98 | -50.87 | -51.47 | 1.69 | 115.27 | 127.35 | -0.13 | -1200.0 | -106.91 | 0.04 | 0.0 | 33.33 | 3.67 | 152.13 | 274.76 | 0.4 | -29.82 | 2100.0 | 0 | 0 | 0 | 4.44 | -33.17 | 2575.03 | 2.1 | 9.38 | -33.75 | 2.6 | 44.44 | -16.93 | 1.48 | 0.68 | -1.99 | 0.11 | 0.0 | 22.22 | 47.26 | -60.37 | -45.22 |
| 23Q1 (14) | 4.03 | 82.35 | 44.96 | -11.07 | -23.41 | -99.82 | -0.01 | 96.77 | -111.11 | 0.04 | 0 | 500.0 | -7.04 | -4.14 | -155.07 | 0.57 | -52.5 | -92.6 | 0 | 0 | 0 | 6.64 | -50.73 | -91.62 | 1.92 | -13.9 | -23.81 | 1.8 | 40.62 | -21.05 | 1.47 | -6.96 | 8.89 | 0.11 | 0.0 | 37.5 | 119.23 | 60.23 | 59.12 |
| 22Q4 (13) | 2.21 | -68.29 | -40.27 | -8.97 | -236.95 | -886.84 | -0.31 | 91.78 | -118.45 | 0 | 100.0 | -100.0 | -6.76 | -150.0 | -239.67 | 1.2 | 11.11 | -50.82 | 0 | 0 | 0 | 13.48 | 21.1 | -53.42 | 2.23 | -15.85 | 46.71 | 1.28 | -48.39 | 6.67 | 1.58 | 1.28 | 6.76 | 0.11 | 0.0 | 37.5 | 74.41 | -55.7 | -44.49 |
| 22Q3 (12) | 6.97 | 70.83 | 117.81 | 6.55 | 205.99 | 307.28 | -3.77 | -300.53 | -1550.0 | -0.07 | -333.33 | -106.25 | 13.52 | 743.81 | 33700.0 | 1.08 | 5500.0 | -79.81 | 0 | 0 | 0 | 11.13 | 6307.22 | -82.0 | 2.65 | -16.4 | 56.8 | 2.48 | -20.77 | 82.35 | 1.56 | 3.31 | 6.85 | 0.11 | 22.22 | 57.14 | 167.95 | 94.71 | 51.68 |
| 22Q2 (11) | 4.08 | 46.76 | 91.55 | -6.18 | -11.55 | -103.96 | 1.88 | 1988.89 | 4600.0 | 0.03 | 400.0 | -84.21 | -2.1 | 23.91 | -133.33 | -0.02 | -100.26 | -100.36 | 0 | 0 | 0 | -0.18 | -100.23 | -100.23 | 3.17 | 25.79 | 217.0 | 3.13 | 37.28 | 259.77 | 1.51 | 11.85 | 2.03 | 0.09 | 12.5 | 50.0 | 86.26 | 15.11 | -2.4 |
| 22Q1 (10) | 2.78 | -24.86 | 363.33 | -5.54 | -585.96 | -907.27 | 0.09 | -94.64 | 117.31 | -0.01 | -107.69 | 99.31 | -2.76 | -157.02 | -5620.0 | 7.7 | 215.57 | 175.0 | 0 | 0 | 0 | 79.30 | 173.97 | 91.74 | 2.52 | 65.79 | 320.0 | 2.28 | 90.0 | 347.06 | 1.35 | -8.78 | -17.18 | 0.08 | 0.0 | 100.0 | 74.93 | -44.1 | 172.26 |
| 21Q4 (9) | 3.7 | 15.62 | 19.35 | 1.14 | 136.08 | 315.09 | 1.68 | 546.15 | 180.77 | 0.13 | -88.39 | 1400.0 | 4.84 | 12000.0 | 88.33 | 2.44 | -54.39 | 73.05 | 0 | 0 | 0 | 28.94 | -53.2 | 54.78 | 1.52 | -10.06 | 18.75 | 1.2 | -11.76 | 30.43 | 1.48 | 1.37 | -6.33 | 0.08 | 14.29 | 166.67 | 134.06 | 21.07 | 9.41 |
| 21Q3 (8) | 3.2 | 50.23 | -14.44 | -3.16 | -4.29 | -242.99 | 0.26 | 550.0 | 111.45 | 1.12 | 489.47 | 0 | 0.04 | 104.44 | -99.33 | 5.35 | -3.43 | 1063.04 | 0 | 0 | -100.0 | 61.85 | -21.74 | 855.98 | 1.69 | 69.0 | 70.71 | 1.36 | 56.32 | 72.15 | 1.46 | -1.35 | -8.18 | 0.07 | 16.67 | 133.33 | 110.73 | 25.28 | -28.65 |
| 21Q2 (7) | 2.13 | 255.0 | -8.19 | -3.03 | -450.91 | 25.0 | 0.04 | 107.69 | 112.12 | 0.19 | 113.1 | 0 | -0.9 | -1900.0 | 47.67 | 5.54 | 97.86 | 658.9 | 0 | 0 | 0 | 79.03 | 91.08 | 521.41 | 1.0 | 66.67 | 809.09 | 0.87 | 70.59 | 141.67 | 1.48 | -9.2 | -9.2 | 0.06 | 50.0 | 100.0 | 88.38 | 221.12 | -23.05 |
| 21Q1 (6) | 0.6 | -80.65 | -78.1 | -0.55 | -3.77 | -131.43 | -0.52 | 75.0 | -136.36 | -1.45 | -14400.0 | -4933.33 | 0.05 | -98.05 | -98.89 | 2.8 | 98.58 | 55.56 | 0 | 0 | 0 | 41.36 | 121.17 | 31.89 | 0.6 | -53.12 | 645.45 | 0.51 | -44.57 | 2450.0 | 1.63 | 3.16 | -9.44 | 0.04 | 33.33 | 100.0 | 27.52 | -77.54 | -81.52 |
| 20Q4 (5) | 3.1 | -17.11 | 13.55 | -0.53 | -123.98 | 92.93 | -2.08 | 8.37 | -285.19 | -0.01 | 0 | -103.85 | 2.57 | -56.81 | 153.88 | 1.41 | 206.52 | -12.42 | 0 | -100.0 | 0 | 18.70 | 189.04 | 48.91 | 1.28 | 29.29 | -79.42 | 0.92 | 16.46 | -80.87 | 1.58 | -0.63 | -8.67 | 0.03 | 0.0 | 50.0 | 122.53 | -21.04 | 194.43 |
| 20Q3 (4) | 3.74 | 61.21 | 0.0 | 2.21 | 154.7 | 0.0 | -2.27 | -587.88 | 0.0 | 0 | 0 | 0.0 | 5.95 | 445.93 | 0.0 | 0.46 | -36.99 | 0.0 | 0.07 | 0 | 0.0 | 6.47 | -49.13 | 0.0 | 0.99 | 800.0 | 0.0 | 0.79 | 119.44 | 0.0 | 1.59 | -2.45 | 0.0 | 0.03 | 0.0 | 0.0 | 155.19 | 35.12 | 0.0 |
| 20Q2 (3) | 2.32 | -15.33 | 0.0 | -4.04 | -330.86 | 0.0 | -0.33 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | -1.72 | -138.31 | 0.0 | 0.73 | -59.44 | 0.0 | 0 | 0 | 0.0 | 12.72 | -59.44 | 0.0 | 0.11 | 200.0 | 0.0 | 0.36 | 1700.0 | 0.0 | 1.63 | -9.44 | 0.0 | 0.03 | 50.0 | 0.0 | 114.85 | -22.87 | 0.0 |
| 20Q1 (2) | 2.74 | 0.37 | 0.0 | 1.75 | 123.33 | 0.0 | -0.22 | 59.26 | 0.0 | 0.03 | -88.46 | 0.0 | 4.49 | 194.13 | 0.0 | 1.8 | 11.8 | 0.0 | 0 | 0 | 0.0 | 31.36 | 149.7 | 0.0 | -0.11 | -101.77 | 0.0 | 0.02 | -99.58 | 0.0 | 1.8 | 4.05 | 0.0 | 0.02 | 0.0 | 0.0 | 148.91 | 257.83 | 0.0 |
| 19Q4 (1) | 2.73 | 0.0 | 0.0 | -7.5 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -4.77 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.56 | 0.0 | 0.0 | 6.22 | 0.0 | 0.0 | 4.81 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 41.62 | 0.0 | 0.0 |
