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) | 26.41 | -7.63 | -25.21 | 0 | -16.8 | 0 | -0.49 | 0 | 1.2 | -87.94 | 5.45 | -74.22 | -0.74 | 0 | 4.18 | -70.68 | 20.3 | -31.21 | 19.9 | -14.22 | 4.0 | 32.89 | 0.1 | -16.67 | 110.04 | 1.34 |
| 2022 (9) | 28.59 | 240.36 | -18.64 | 0 | 24.43 | 922.18 | -0.44 | 0 | 9.95 | 0 | 21.14 | 191.18 | -0.01 | 0 | 14.24 | 140.24 | 29.51 | 48.44 | 23.2 | 55.81 | 3.01 | 27.54 | 0.12 | -33.33 | 108.58 | 125.31 |
| 2021 (8) | 8.4 | -56.5 | -22.75 | 0 | 2.39 | -85.14 | -0.31 | 0 | -14.35 | 0 | 7.26 | 433.82 | -0.74 | 0 | 5.93 | 333.39 | 19.88 | 21.59 | 14.89 | 20.66 | 2.36 | -8.17 | 0.18 | -14.29 | 48.19 | -62.26 |
| 2020 (7) | 19.31 | 56.86 | -2.46 | 0 | 16.08 | 0 | -0.42 | 0 | 16.85 | 240.4 | 1.36 | -25.27 | -0.47 | 0 | 1.37 | -45.09 | 16.35 | 84.95 | 12.34 | 90.14 | 2.57 | 0.39 | 0.21 | 0.0 | 127.71 | -3.93 |
| 2019 (6) | 12.31 | -20.79 | -7.36 | 0 | -7.8 | 0 | -1.24 | 0 | 4.95 | -55.16 | 1.82 | -61.52 | -0.21 | 0 | 2.49 | -50.99 | 8.84 | -33.68 | 6.49 | -44.2 | 2.56 | 12.28 | 0.21 | 16.67 | 132.94 | 20.53 |
| 2018 (5) | 15.54 | 110.28 | -4.5 | 0 | 6.42 | 682.93 | -0.41 | 0 | 11.04 | 9936.36 | 4.73 | 0.21 | -0.3 | 0 | 5.08 | -12.03 | 13.33 | 10.17 | 11.63 | 8.39 | 2.28 | 125.74 | 0.18 | 50.0 | 110.29 | 77.0 |
| 2017 (4) | 7.39 | 986.76 | -7.28 | 0 | 0.82 | 74.47 | 0.37 | 0 | 0.11 | 0 | 4.72 | 239.57 | -1.47 | 0 | 5.78 | 225.85 | 12.1 | 62.85 | 10.73 | 67.13 | 1.01 | 14.77 | 0.12 | 9.09 | 62.31 | 579.0 |
| 2016 (3) | 0.68 | -91.08 | -1.39 | 0 | 0.47 | -78.44 | -0.16 | 0 | -0.71 | 0 | 1.39 | 21.93 | -0.25 | 0 | 1.77 | -15.86 | 7.43 | 44.55 | 6.42 | 24.66 | 0.88 | 22.22 | 0.11 | -21.43 | 9.18 | -92.76 |
| 2015 (2) | 7.62 | 0 | -0.51 | 0 | 2.18 | -9.92 | -0.18 | 0 | 7.11 | 0 | 1.14 | 60.56 | 0.45 | 0 | 2.11 | 36.64 | 5.14 | 235.95 | 5.15 | 59.44 | 0.72 | 18.03 | 0.14 | 0.0 | 126.79 | 0 |
| 2014 (1) | -0.67 | 0 | -0.84 | 0 | 2.42 | 0 | 0.65 | 0 | -1.51 | 0 | 0.71 | 688.89 | -0.46 | 0 | 1.54 | 323.15 | 1.53 | 131.82 | 3.23 | 651.16 | 0.61 | -24.69 | 0.14 | 27.27 | -16.83 | 0 |
| 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) | 4.87 | 30.21 | -27.31 | -2.62 | -156.59 | -177.98 | -11.36 | -22620.0 | 33.72 | -0.29 | -3.57 | -126.85 | 2.25 | -73.12 | -77.63 | 10.14 | 619.15 | 759.32 | 0.34 | 950.0 | 580.0 | 21.99 | 480.22 | 454.68 | 8.1 | 33.66 | 97.56 | 5.82 | -16.38 | 23.04 | 1.44 | 11.63 | 38.46 | 0.04 | 33.33 | 33.33 | 66.71 | 47.69 | -42.25 |
| 24Q2 (19) | 3.74 | 17.98 | -66.12 | 4.63 | 166.71 | 113.48 | -0.05 | -103.21 | -103.03 | -0.28 | -115.38 | -171.79 | 8.37 | 322.02 | 135.92 | 1.41 | -52.2 | 4.44 | -0.04 | -200.0 | 0.0 | 3.79 | -57.33 | -7.6 | 6.06 | 25.73 | 23.42 | 6.96 | 27.71 | 14.29 | 1.29 | 15.18 | 34.38 | 0.03 | 0.0 | 0.0 | 45.17 | -5.96 | -71.03 |
| 24Q1 (18) | 3.17 | -72.07 | 218.73 | -6.94 | -187.41 | -221.3 | 1.56 | 766.67 | 204.7 | -0.13 | 89.34 | 88.5 | -3.77 | -119.54 | 21.95 | 2.95 | 288.16 | 37.21 | 0.04 | 105.41 | 500.0 | 8.88 | 294.93 | 40.55 | 4.82 | -16.75 | -12.52 | 5.45 | 7.92 | 35.24 | 1.12 | 2.75 | 23.08 | 0.03 | 0.0 | 50.0 | 48.03 | -73.89 | 189.22 |
| 23Q4 (17) | 11.35 | 69.4 | -8.98 | 7.94 | 136.31 | 153.9 | 0.18 | 101.05 | -87.84 | -1.22 | -212.96 | -551.85 | 19.29 | 91.75 | 953.54 | 0.76 | -35.59 | -82.03 | -0.74 | -1580.0 | -393.33 | 2.25 | -43.27 | -77.78 | 5.79 | 41.22 | -38.47 | 5.05 | 6.77 | 21.1 | 1.09 | 4.81 | 29.76 | 0.03 | 0.0 | 0.0 | 183.95 | 59.24 | -25.65 |
| 23Q3 (16) | 6.7 | -39.31 | -1.33 | 3.36 | 109.78 | 214.02 | -17.14 | -1138.79 | -372.18 | 1.08 | 176.92 | 930.77 | 10.06 | 143.18 | 27.99 | 1.18 | -12.59 | -84.35 | 0.05 | 225.0 | 350.0 | 3.96 | -3.34 | -78.68 | 4.1 | -16.5 | -50.48 | 4.73 | -22.33 | -39.9 | 1.04 | 8.33 | 28.4 | 0.03 | 0.0 | 0.0 | 115.52 | -25.92 | 48.18 |
| 23Q2 (15) | 11.04 | 513.48 | 358.09 | -34.34 | -1489.81 | -4669.44 | 1.65 | 210.74 | -92.13 | 0.39 | 134.51 | 1400.0 | -23.3 | -382.4 | -1478.7 | 1.35 | -37.21 | -74.67 | -0.04 | -300.0 | 42.86 | 4.10 | -35.09 | -75.4 | 4.91 | -10.89 | -19.9 | 6.09 | 51.12 | 3.05 | 0.96 | 5.49 | 37.14 | 0.03 | 50.0 | -25.0 | 155.93 | 389.67 | 330.27 |
| 23Q1 (14) | -2.67 | -121.41 | -138.64 | -2.16 | 85.34 | 49.3 | -1.49 | -200.68 | -126.51 | -1.13 | -518.52 | -334.62 | -4.83 | -113.72 | -282.26 | 2.15 | -49.17 | -46.91 | -0.01 | 93.33 | -104.17 | 6.32 | -37.55 | -46.8 | 5.51 | -41.45 | -3.16 | 4.03 | -3.36 | -23.09 | 0.91 | 8.33 | 40.0 | 0.02 | -33.33 | -33.33 | -53.83 | -121.76 | -146.12 |
| 22Q4 (13) | 12.47 | 83.65 | 290.91 | -14.73 | -1476.64 | 23.04 | 1.48 | 140.77 | -36.21 | 0.27 | 307.69 | 222.73 | -2.26 | -128.75 | 85.83 | 4.23 | -43.9 | 38.69 | -0.15 | -650.0 | 71.7 | 10.12 | -45.59 | 11.49 | 9.41 | 13.65 | 77.88 | 4.17 | -47.01 | 15.83 | 0.84 | 3.7 | 37.7 | 0.03 | 0.0 | 0.0 | 247.42 | 217.38 | 228.86 |
| 22Q3 (12) | 6.79 | 181.74 | 311.52 | 1.07 | 248.61 | 193.04 | -3.63 | -117.32 | -44.62 | -0.13 | -333.33 | -133.33 | 7.86 | 365.09 | 1472.0 | 7.54 | 41.46 | 239.64 | -0.02 | 71.43 | -104.26 | 18.59 | 11.53 | 166.52 | 8.28 | 35.07 | 53.33 | 7.87 | 33.16 | 83.45 | 0.81 | 15.71 | 39.66 | 0.03 | -25.0 | -50.0 | 77.96 | 115.11 | 132.92 |
| 22Q2 (11) | 2.41 | -65.12 | -30.14 | -0.72 | 83.1 | 47.45 | 20.96 | 272.95 | 3513.79 | -0.03 | 88.46 | 86.96 | 1.69 | -36.23 | -18.75 | 5.33 | 31.6 | 422.55 | -0.07 | -129.17 | 89.23 | 16.67 | 40.37 | 391.33 | 6.13 | 7.73 | 10.25 | 5.91 | 12.79 | 47.38 | 0.7 | 7.69 | 20.69 | 0.04 | 33.33 | 0.0 | 36.24 | -68.95 | -51.36 |
| 22Q1 (10) | 6.91 | 116.61 | 6181.82 | -4.26 | 77.74 | -290.83 | 5.62 | 142.24 | 181.0 | -0.26 | -18.18 | 0.0 | 2.65 | 116.61 | 370.41 | 4.05 | 32.79 | 317.53 | 0.24 | 145.28 | 900.0 | 11.88 | 30.88 | 230.22 | 5.69 | 7.56 | 57.18 | 5.24 | 45.56 | 75.25 | 0.65 | 6.56 | 12.07 | 0.03 | 0.0 | -40.0 | 116.72 | 55.14 | 3741.25 |
| 21Q4 (9) | 3.19 | 93.33 | -65.21 | -19.14 | -1564.35 | -2987.1 | 2.32 | 192.43 | -88.19 | -0.22 | -156.41 | -100.0 | -15.95 | -3290.0 | -286.55 | 3.05 | 37.39 | 486.54 | -0.53 | -212.77 | -657.14 | 9.07 | 30.07 | 344.14 | 5.29 | -2.04 | 43.36 | 3.6 | -16.08 | 29.96 | 0.61 | 5.17 | 1.67 | 0.03 | -50.0 | -57.14 | 75.24 | 124.8 | -71.78 |
| 21Q3 (8) | 1.65 | -52.17 | -60.62 | -1.15 | 16.06 | 3.36 | -2.51 | -532.76 | 20.32 | 0.39 | 269.57 | 157.35 | 0.5 | -75.96 | -83.33 | 2.22 | 117.65 | 722.22 | 0.47 | 172.31 | 527.27 | 6.98 | 105.61 | 585.79 | 5.4 | -2.88 | 20.54 | 4.29 | 6.98 | 28.83 | 0.58 | 0.0 | -6.45 | 0.06 | 50.0 | 50.0 | 33.47 | -55.08 | -68.13 |
| 21Q2 (7) | 3.45 | 3036.36 | 15.77 | -1.37 | -25.69 | -328.12 | 0.58 | -71.0 | 226.09 | -0.23 | 11.54 | -130.0 | 2.08 | 312.24 | -21.8 | 1.02 | 5.15 | 251.72 | -0.65 | -2066.67 | -983.33 | 3.39 | -5.65 | 210.77 | 5.56 | 53.59 | 2.39 | 4.01 | 34.11 | 3.62 | 0.58 | 0.0 | -14.71 | 0.04 | -20.0 | 33.33 | 74.51 | 2352.19 | 14.52 |
| 21Q1 (6) | 0.11 | -98.8 | -96.3 | -1.09 | -75.81 | -220.59 | 2.0 | -89.82 | 6566.67 | -0.26 | -136.36 | -130.95 | -0.98 | -111.46 | -137.26 | 0.97 | 86.54 | 259.26 | -0.03 | 57.14 | 86.96 | 3.60 | 76.03 | 178.0 | 3.62 | -1.9 | 31.64 | 2.99 | 7.94 | 26.69 | 0.58 | -3.33 | -13.43 | 0.05 | -28.57 | -28.57 | 3.04 | -98.86 | -96.83 |
| 20Q4 (5) | 9.17 | 118.85 | 58.65 | -0.62 | 47.9 | -210.71 | 19.65 | 723.81 | 4466.67 | -0.11 | 83.82 | 67.65 | 8.55 | 185.0 | 34.86 | 0.52 | 92.59 | -17.46 | -0.07 | 36.36 | 56.25 | 2.04 | 100.84 | -25.99 | 3.69 | -17.63 | -9.56 | 2.77 | -16.82 | 1.09 | 0.6 | -3.23 | -11.76 | 0.07 | 75.0 | -22.22 | 266.57 | 153.85 | 61.88 |
| 20Q3 (4) | 4.19 | 40.6 | 0.0 | -1.19 | -271.88 | 0.0 | -3.15 | -584.78 | 0.0 | -0.68 | -580.0 | 0.0 | 3.0 | 12.78 | 0.0 | 0.27 | -6.9 | 0.0 | -0.11 | -83.33 | 0.0 | 1.02 | -6.83 | 0.0 | 4.48 | -17.5 | 0.0 | 3.33 | -13.95 | 0.0 | 0.62 | -8.82 | 0.0 | 0.04 | 33.33 | 0.0 | 105.01 | 61.4 | 0.0 |
| 20Q2 (3) | 2.98 | 0.34 | 0.0 | -0.32 | 5.88 | 0.0 | -0.46 | -1633.33 | 0.0 | -0.1 | -111.9 | 0.0 | 2.66 | 1.14 | 0.0 | 0.29 | 7.41 | 0.0 | -0.06 | 73.91 | 0.0 | 1.09 | -15.6 | 0.0 | 5.43 | 97.45 | 0.0 | 3.87 | 63.98 | 0.0 | 0.68 | 1.49 | 0.0 | 0.03 | -57.14 | 0.0 | 65.07 | -32.09 | 0.0 |
| 20Q1 (2) | 2.97 | -48.62 | 0.0 | -0.34 | -160.71 | 0.0 | 0.03 | 106.67 | 0.0 | 0.84 | 347.06 | 0.0 | 2.63 | -58.52 | 0.0 | 0.27 | -57.14 | 0.0 | -0.23 | -43.75 | 0.0 | 1.29 | -53.14 | 0.0 | 2.75 | -32.6 | 0.0 | 2.36 | -13.87 | 0.0 | 0.67 | -1.47 | 0.0 | 0.07 | -22.22 | 0.0 | 95.81 | -41.82 | 0.0 |
| 19Q4 (1) | 5.78 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 164.67 | 0.0 | 0.0 |
