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) | 6.95 | -56.99 | -6.16 | 0 | -6.41 | 0 | 0.15 | 0 | 0.79 | -89.47 | 6.12 | -33.69 | 0 | 0 | 11.34 | -16.78 | 1.81 | -70.23 | -0.76 | 0 | 8.74 | 8.98 | 0.04 | -20.0 | 86.66 | -46.43 |
| 2022 (9) | 16.16 | 28.97 | -8.66 | 0 | -4.25 | 0 | -1.6 | 0 | 7.5 | 0 | 9.23 | -45.67 | 0 | 0 | 13.62 | -42.29 | 6.08 | -45.37 | 1.92 | -48.25 | 8.02 | 22.44 | 0.05 | 25.0 | 161.76 | 32.97 |
| 2021 (8) | 12.53 | 6.46 | -16.59 | 0 | 2.2 | 0 | -0.19 | 0 | -4.06 | 0 | 16.99 | 110.53 | 0 | 0 | 23.60 | 81.61 | 11.13 | 25.34 | 3.71 | 53.94 | 6.55 | 10.64 | 0.04 | 33.33 | 121.65 | -13.59 |
| 2020 (7) | 11.77 | 10.0 | -7.81 | 0 | -5.82 | 0 | 0.52 | 420.0 | 3.96 | -40.09 | 8.07 | 92.6 | 0 | 0 | 13.00 | 78.39 | 8.88 | 23.16 | 2.41 | 0.84 | 5.92 | 2.96 | 0.03 | 0.0 | 140.79 | 7.5 |
| 2019 (6) | 10.7 | -38.54 | -4.09 | 0 | -7.45 | 0 | 0.1 | 0 | 6.61 | 3.61 | 4.19 | -62.72 | 0.06 | -87.5 | 7.29 | -55.65 | 7.21 | -36.92 | 2.39 | -59.83 | 5.75 | 21.31 | 0.03 | -25.0 | 130.97 | -19.28 |
| 2018 (5) | 17.41 | 29.15 | -11.03 | 0 | -4.9 | 0 | -0.84 | 0 | 6.38 | -0.93 | 11.24 | 25.17 | 0.48 | 0 | 16.43 | 32.98 | 11.43 | -24.55 | 5.95 | -20.67 | 4.74 | 13.94 | 0.04 | -20.0 | 162.26 | 40.95 |
| 2017 (4) | 13.48 | -29.9 | -7.04 | 0 | -8.65 | 0 | 0.69 | 0 | 6.44 | -55.71 | 8.98 | 536.88 | -0.03 | 0 | 12.35 | 619.06 | 15.15 | -17.35 | 7.5 | -36.92 | 4.16 | -3.48 | 0.05 | -16.67 | 115.12 | -2.66 |
| 2016 (3) | 19.23 | 6.95 | -4.69 | 0 | -2.34 | 0 | -0.99 | 0 | 14.54 | 41.72 | 1.41 | -66.02 | -3.44 | 0 | 1.72 | -70.51 | 18.33 | 10.49 | 11.89 | 3.75 | 4.31 | -6.91 | 0.06 | -25.0 | 118.27 | 6.36 |
| 2015 (2) | 17.98 | -6.35 | -7.72 | 0 | -4.14 | 0 | 0.95 | 0 | 10.26 | -15.76 | 4.15 | 33.87 | -1.69 | 0 | 5.83 | 27.88 | 16.59 | 51.37 | 11.46 | 53.0 | 4.63 | -14.58 | 0.08 | -83.33 | 111.19 | -22.45 |
| 2014 (1) | 19.2 | 47.35 | -7.02 | 0 | -11.46 | 0 | -0.52 | 0 | 12.18 | 31.96 | 3.1 | 44.86 | -3.95 | 0 | 4.56 | 18.36 | 10.96 | 60.47 | 7.49 | 59.7 | 5.42 | -5.74 | 0.48 | -5.88 | 143.39 | 20.5 |
| 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) | 4.95 | 23.75 | 9800.0 | -1.75 | -52.17 | 16.27 | 0.56 | 127.86 | 114.11 | 0.57 | 216.67 | 303.57 | 3.2 | 12.28 | 256.86 | 1.79 | 55.65 | -13.94 | 0 | 0 | 0 | 8.52 | 26.31 | -42.37 | 3.58 | 63.47 | 1690.0 | 1.51 | 118.84 | 819.05 | 2.11 | -0.94 | -3.65 | 0.01 | 0.0 | 0.0 | 136.36 | -3.52 | 5327.27 |
| 24Q2 (19) | 4.0 | 109.42 | 69.49 | -1.15 | -422.73 | 11.54 | -2.01 | -1727.27 | 29.72 | 0.18 | 119.35 | 181.82 | 2.85 | 68.64 | 168.87 | 1.15 | 296.55 | -14.18 | 0 | 0 | 0 | 6.74 | 198.87 | -35.02 | 2.19 | 160.71 | 742.31 | 0.69 | 56.82 | 630.77 | 2.13 | -0.93 | -1.39 | 0.01 | 0.0 | 0.0 | 141.34 | 92.4 | 22.18 |
| 24Q1 (18) | 1.91 | -48.24 | 124.71 | -0.22 | 72.15 | 88.89 | -0.11 | -108.33 | 87.78 | -0.93 | -230.99 | -830.0 | 1.69 | -41.72 | 249.56 | 0.29 | -67.05 | -83.98 | 0 | 0 | 0 | 2.26 | -63.12 | -84.25 | 0.84 | 16.67 | 31.25 | 0.44 | 2300.0 | 210.0 | 2.15 | -4.02 | -0.46 | 0.01 | 0.0 | 0.0 | 73.46 | -55.6 | 52.97 |
| 23Q4 (17) | 3.69 | 7280.0 | -20.47 | -0.79 | 62.2 | 30.7 | 1.32 | 133.25 | 21.1 | 0.71 | 353.57 | 9.23 | 2.9 | 242.16 | -17.14 | 0.88 | -57.69 | -47.62 | 0 | 0 | 0 | 6.12 | -58.6 | -44.7 | 0.72 | 260.0 | -11.11 | -0.02 | 90.48 | 93.75 | 2.24 | 2.28 | 4.19 | 0.01 | 0.0 | 0.0 | 165.47 | 6485.74 | -34.38 |
| 23Q3 (16) | 0.05 | -97.88 | -99.18 | -2.09 | -60.77 | 3.69 | -3.97 | -38.81 | 35.34 | -0.28 | -27.27 | 70.53 | -2.04 | -292.45 | -152.31 | 2.08 | 55.22 | -4.15 | 0 | 0 | 0 | 14.78 | 42.43 | 21.4 | 0.2 | -23.08 | -89.74 | -0.21 | -61.54 | -123.86 | 2.19 | 1.39 | 5.8 | 0.01 | 0.0 | 0.0 | 2.51 | -97.83 | -98.77 |
| 23Q2 (15) | 2.36 | 177.65 | 156.52 | -1.3 | 34.34 | 46.5 | -2.86 | -217.78 | -672.0 | -0.22 | -120.0 | 58.49 | 1.06 | 193.81 | 170.2 | 1.34 | -25.97 | -45.75 | 0 | 0 | 0 | 10.38 | -27.57 | -23.94 | 0.26 | -59.38 | -82.67 | -0.13 | 67.5 | -117.33 | 2.16 | 0.0 | 9.64 | 0.01 | 0.0 | 0.0 | 115.69 | 140.9 | 243.29 |
| 23Q1 (14) | 0.85 | -81.68 | -81.28 | -1.98 | -73.68 | 32.19 | -0.9 | -182.57 | -400.0 | -0.1 | -115.38 | 87.01 | -1.13 | -132.29 | -169.75 | 1.81 | 7.74 | -37.8 | 0 | 0 | 0 | 14.33 | 29.49 | -18.0 | 0.64 | -20.99 | -64.84 | -0.4 | -25.0 | -164.52 | 2.16 | 0.47 | 18.68 | 0.01 | 0.0 | 0.0 | 48.02 | -80.96 | -74.08 |
| 22Q4 (13) | 4.64 | -23.56 | 51.14 | -1.14 | 47.47 | 43.56 | 1.09 | 117.75 | 118.0 | 0.65 | 168.42 | 150.0 | 3.5 | -10.26 | 233.33 | 1.68 | -22.58 | -16.0 | 0 | 0 | 0 | 11.07 | -9.12 | -1.23 | 0.81 | -58.46 | -66.25 | -0.32 | -136.36 | -149.23 | 2.15 | 3.86 | 25.0 | 0.01 | 0.0 | 0.0 | 252.17 | 22.97 | 95.5 |
| 22Q3 (12) | 6.07 | 559.78 | 291.61 | -2.17 | 10.7 | 58.98 | -6.14 | -1328.0 | -58.25 | -0.95 | -79.25 | -102.13 | 3.9 | 358.28 | 204.28 | 2.17 | -12.15 | -60.97 | 0 | 0 | 0 | 12.18 | -10.77 | -59.94 | 1.95 | 30.0 | -33.45 | 0.88 | 17.33 | -17.76 | 2.07 | 5.08 | 23.95 | 0.01 | 0.0 | 0.0 | 205.07 | 508.52 | 263.83 |
| 22Q2 (11) | 0.92 | -79.74 | -80.38 | -2.43 | 16.78 | 37.37 | 0.5 | 66.67 | -84.66 | -0.53 | 31.17 | -1160.0 | -1.51 | -193.21 | -286.42 | 2.47 | -15.12 | -38.56 | 0 | 0 | 0 | 13.65 | -21.92 | -37.47 | 1.5 | -17.58 | -52.53 | 0.75 | 20.97 | -31.19 | 1.97 | 8.24 | 21.6 | 0.01 | 0.0 | 0.0 | 33.70 | -81.81 | -80.46 |
| 22Q1 (10) | 4.54 | 47.88 | 41.43 | -2.92 | -44.55 | 45.93 | 0.3 | -40.0 | -87.07 | -0.77 | -396.15 | -2466.67 | 1.62 | 54.29 | 173.97 | 2.91 | 45.5 | -46.31 | 0 | 0 | 0 | 17.48 | 55.99 | -43.83 | 1.82 | -24.17 | -31.06 | 0.62 | -4.62 | -31.87 | 1.82 | 5.81 | 18.18 | 0.01 | 0.0 | 0.0 | 185.31 | 43.66 | 42.01 |
| 21Q4 (9) | 3.07 | 98.06 | -36.57 | -2.02 | 61.81 | 35.87 | 0.5 | 112.89 | 142.74 | 0.26 | 155.32 | 36.84 | 1.05 | 128.07 | -37.87 | 2.0 | -64.03 | -39.76 | 0 | 0 | 0 | 11.20 | -63.14 | -45.23 | 2.4 | -18.09 | 5.26 | 0.65 | -39.25 | 35.42 | 1.72 | 2.99 | 15.44 | 0.01 | 0.0 | 0.0 | 128.99 | 128.86 | -47.23 |
| 21Q3 (8) | 1.55 | -66.95 | 0.0 | -5.29 | -36.34 | -164.5 | -3.88 | -219.02 | -0.52 | -0.47 | -1040.0 | -238.24 | -3.74 | -561.73 | -731.11 | 5.56 | 38.31 | 172.55 | 0 | 0 | 0 | 30.40 | 39.29 | 144.24 | 2.93 | -7.28 | 21.07 | 1.07 | -1.83 | 132.61 | 1.67 | 3.09 | 11.33 | 0.01 | 0.0 | 0.0 | 56.36 | -67.31 | -28.36 |
| 21Q2 (7) | 4.69 | 46.11 | 6.11 | -3.88 | 28.15 | -175.18 | 3.26 | 40.52 | 1815.79 | 0.05 | 266.67 | -85.29 | 0.81 | 136.99 | -73.09 | 4.02 | -25.83 | 177.24 | 0 | 0 | 0 | 21.82 | -29.86 | 150.15 | 3.16 | 19.7 | 12.86 | 1.09 | 19.78 | 29.76 | 1.62 | 5.19 | 11.72 | 0.01 | 0.0 | 0.0 | 172.43 | 32.14 | -10.28 |
| 21Q1 (6) | 3.21 | -33.68 | 234.38 | -5.4 | -71.43 | -332.0 | 2.32 | 298.29 | 486.67 | -0.03 | -115.79 | 90.62 | -2.19 | -229.59 | -655.17 | 5.42 | 63.25 | 330.16 | 0 | 0 | 0 | 31.11 | 52.1 | 217.06 | 2.64 | 15.79 | 89.93 | 0.91 | 89.58 | 44.44 | 1.54 | 3.36 | 4.05 | 0.01 | 0.0 | 0.0 | 130.49 | -46.62 | 188.16 |
| 20Q4 (5) | 4.84 | 212.26 | 45.35 | -3.15 | -57.5 | -303.85 | -1.17 | 69.69 | -457.14 | 0.19 | -44.12 | -55.81 | 1.69 | 475.56 | -33.73 | 3.32 | 62.75 | 342.67 | 0 | 0 | 0 | 20.46 | 64.35 | 272.84 | 2.28 | -5.79 | 25.27 | 0.48 | 4.35 | 6.67 | 1.49 | -0.67 | 2.76 | 0.01 | 0.0 | 0.0 | 244.44 | 210.68 | 40.21 |
| 20Q3 (4) | 1.55 | -64.93 | 0.0 | -2.0 | -41.84 | 0.0 | -3.86 | -1931.58 | 0.0 | 0.34 | 0.0 | 0.0 | -0.45 | -114.95 | 0.0 | 2.04 | 40.69 | 0.0 | 0 | 0 | 0.0 | 12.45 | 42.66 | 0.0 | 2.42 | -13.57 | 0.0 | 0.46 | -45.24 | 0.0 | 1.5 | 3.45 | 0.0 | 0.01 | 0.0 | 0.0 | 78.68 | -59.06 | 0.0 |
| 20Q2 (3) | 4.42 | 360.42 | 0.0 | -1.41 | -12.8 | 0.0 | -0.19 | 68.33 | 0.0 | 0.34 | 206.25 | 0.0 | 3.01 | 1137.93 | 0.0 | 1.45 | 15.08 | 0.0 | 0 | 0 | 0.0 | 8.72 | -11.09 | 0.0 | 2.8 | 101.44 | 0.0 | 0.84 | 33.33 | 0.0 | 1.45 | -2.03 | 0.0 | 0.01 | 0.0 | 0.0 | 192.17 | 324.38 | 0.0 |
| 20Q1 (2) | 0.96 | -71.17 | 0.0 | -1.25 | -60.26 | 0.0 | -0.6 | -185.71 | 0.0 | -0.32 | -174.42 | 0.0 | -0.29 | -111.37 | 0.0 | 1.26 | 68.0 | 0.0 | 0 | 0 | 0.0 | 9.81 | 78.86 | 0.0 | 1.39 | -23.63 | 0.0 | 0.63 | 40.0 | 0.0 | 1.48 | 2.07 | 0.0 | 0.01 | 0.0 | 0.0 | 45.28 | -74.03 | 0.0 |
| 19Q4 (1) | 3.33 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.49 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 174.35 | 0.0 | 0.0 |
