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) | 16.4 | 250.43 | -0.34 | 0 | -4.28 | 0 | 2.05 | 412.5 | 16.06 | 307.61 | 1.06 | 30.86 | -0.12 | 0 | 1.16 | 42.09 | 4.23 | -45.91 | 4.89 | -30.34 | 1.18 | 9.26 | 0.62 | -11.43 | 245.14 | 360.95 |
| 2022 (9) | 4.68 | 283.61 | -0.74 | 0 | -3.8 | 0 | 0.4 | 0 | 3.94 | 0 | 0.81 | 14.08 | 0.03 | 0 | 0.81 | -37.48 | 7.82 | 759.34 | 7.02 | 273.4 | 1.08 | -10.74 | 0.7 | -4.11 | 53.18 | 66.52 |
| 2021 (8) | 1.22 | -75.65 | -3.12 | 0 | -2.26 | 0 | -1.11 | 0 | -1.9 | 0 | 0.71 | 73.17 | -0.22 | 0 | 1.30 | 76.09 | 0.91 | -65.66 | 1.88 | -25.1 | 1.21 | -11.03 | 0.73 | -20.65 | 31.94 | -69.47 |
| 2020 (7) | 5.01 | -38.07 | -0.26 | 0 | -0.59 | 0 | 1.15 | 130.0 | 4.75 | -19.35 | 0.41 | -70.92 | -0.04 | 0 | 0.74 | -65.52 | 2.65 | -12.83 | 2.51 | -8.73 | 1.36 | 1.49 | 0.92 | 1.1 | 104.59 | -35.36 |
| 2019 (6) | 8.09 | 993.24 | -2.2 | 0 | -3.65 | 0 | 0.5 | 0 | 5.89 | 0 | 1.41 | -61.48 | -0.13 | 0 | 2.14 | -69.32 | 3.04 | 8.57 | 2.75 | -16.67 | 1.34 | 83.56 | 0.91 | 71.7 | 161.80 | 897.04 |
| 2018 (5) | 0.74 | -82.67 | -4.22 | 0 | -0.37 | 0 | -0.48 | 0 | -3.48 | 0 | 3.66 | 33.58 | -0.14 | 0 | 6.99 | 49.93 | 2.8 | -45.1 | 3.3 | -23.26 | 0.73 | 10.61 | 0.53 | -55.83 | 16.23 | -76.59 |
| 2017 (4) | 4.27 | -45.19 | -4.47 | 0 | -1.93 | 0 | -0.24 | 0 | -0.2 | 0 | 2.74 | 291.43 | -0.27 | 0 | 4.66 | 219.7 | 5.1 | -11.61 | 4.3 | -17.47 | 0.66 | 13.79 | 1.2 | 10.09 | 69.32 | -38.78 |
| 2016 (3) | 7.79 | 140.43 | -1.33 | 0 | -3.21 | 0 | 0.37 | 0 | 6.46 | 258.89 | 0.7 | 25.0 | 0 | 0 | 1.46 | 7.79 | 5.77 | 25.16 | 5.21 | 9.92 | 0.58 | 0.0 | 1.09 | 4.81 | 113.23 | 122.26 |
| 2015 (2) | 3.24 | -38.98 | -1.44 | 0 | -2.65 | 0 | -0.14 | 0 | 1.8 | -40.0 | 0.56 | -12.5 | -0.11 | 0 | 1.35 | -22.16 | 4.61 | 24.59 | 4.74 | 28.8 | 0.58 | 7.41 | 1.04 | 44.44 | 50.94 | -52.61 |
| 2014 (1) | 5.31 | -40.47 | -2.31 | 0 | -2.99 | 0 | -0.03 | 0 | 3.0 | -56.9 | 0.64 | 52.38 | -0.05 | 0 | 1.74 | 70.22 | 3.7 | -55.37 | 3.68 | -49.17 | 0.54 | 8.0 | 0.72 | 53.19 | 107.49 | -1.07 |
| 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) | -3.22 | -263.45 | -143.81 | -0.2 | 13.04 | 20.0 | -1.8 | 2.17 | 45.45 | 0.27 | 0 | 0 | -3.42 | -296.55 | -148.17 | 0.1 | 100.0 | -54.55 | -0.07 | -133.33 | -250.0 | 0.53 | 77.4 | -44.42 | 1.05 | 556.25 | -32.26 | 0.95 | 265.38 | -34.93 | 0.3 | 0.0 | 0.0 | 0.09 | -10.0 | -47.06 | -240.30 | -180.51 | -163.1 |
| 24Q2 (19) | 1.97 | 266.95 | -74.68 | -0.23 | -53.33 | 17.86 | -1.84 | -411.11 | -538.1 | 0 | -100.0 | 100.0 | 1.74 | 230.83 | -76.8 | 0.05 | -16.67 | -68.75 | -0.03 | -50.0 | 75.0 | 0.30 | -21.48 | -52.36 | 0.16 | 188.89 | -85.19 | 0.26 | 1200.0 | -79.69 | 0.3 | -6.25 | 3.45 | 0.1 | 100.0 | -37.5 | 298.48 | 198.65 | -33.63 |
| 24Q1 (18) | -1.18 | -126.64 | 62.78 | -0.15 | 72.73 | -120.27 | -0.36 | 45.45 | 51.35 | 0.14 | -93.4 | 566.67 | -1.33 | -134.28 | 45.27 | 0.06 | -88.46 | -62.5 | -0.02 | -300.0 | -300.0 | 0.38 | -86.44 | -42.53 | -0.18 | -121.18 | -124.32 | 0.02 | -97.62 | -98.48 | 0.32 | 0.0 | 23.08 | 0.05 | -61.54 | -68.75 | -302.56 | -188.11 | -66.08 |
| 23Q4 (17) | 4.43 | -39.73 | -2.21 | -0.55 | -120.0 | -52.78 | -0.66 | 80.0 | 57.14 | 2.12 | 0 | 1866.67 | 3.88 | -45.35 | -6.95 | 0.52 | 136.36 | 116.67 | 0.01 | 150.0 | 0.0 | 2.80 | 194.31 | 295.59 | 0.85 | -45.16 | -69.96 | 0.84 | -42.47 | -65.43 | 0.32 | 6.67 | 23.08 | 0.13 | -23.53 | -18.75 | 343.41 | -9.83 | 116.05 |
| 23Q3 (16) | 7.35 | -5.53 | 111.82 | -0.25 | 10.71 | -19.05 | -3.3 | -885.71 | -4.1 | 0 | 100.0 | 100.0 | 7.1 | -5.33 | 117.79 | 0.22 | 37.5 | 15.79 | -0.02 | 83.33 | 33.33 | 0.95 | 52.05 | 28.34 | 1.55 | 43.52 | -34.87 | 1.46 | 14.06 | -34.23 | 0.3 | 3.45 | 11.11 | 0.17 | 6.25 | -5.56 | 380.83 | -15.32 | 193.03 |
| 23Q2 (15) | 7.78 | 345.43 | 702.06 | -0.28 | -137.84 | -55.56 | 0.42 | 156.76 | 333.33 | -0.05 | -66.67 | -108.62 | 7.5 | 408.64 | 849.37 | 0.16 | 0.0 | -30.43 | -0.12 | -1300.0 | -500.0 | 0.62 | -5.27 | -42.55 | 1.08 | 45.95 | -27.52 | 1.28 | -3.03 | -5.88 | 0.29 | 11.54 | 7.41 | 0.16 | 0.0 | -11.11 | 449.71 | 346.84 | 739.15 |
| 23Q1 (14) | -3.17 | -169.98 | 25.93 | 0.74 | 305.56 | 3600.0 | -0.74 | 51.95 | -167.89 | -0.03 | 75.0 | -105.56 | -2.43 | -158.27 | 42.96 | 0.16 | -33.33 | 6.67 | 0.01 | 0.0 | -50.0 | 0.66 | -6.68 | -17.78 | 0.74 | -73.85 | -34.51 | 1.32 | -45.68 | 30.69 | 0.26 | 0.0 | -3.7 | 0.16 | 0.0 | -11.11 | -182.18 | -214.62 | 37.85 |
| 22Q4 (13) | 4.53 | 30.55 | 235.56 | -0.36 | -71.43 | 26.53 | -1.54 | 51.42 | -43.93 | -0.12 | 80.0 | -140.0 | 4.17 | 27.91 | 384.88 | 0.24 | 26.32 | -25.0 | 0.01 | 133.33 | 0.0 | 0.71 | -4.52 | -68.82 | 2.83 | 18.91 | 708.57 | 2.43 | 9.46 | 237.5 | 0.26 | -3.7 | -10.34 | 0.16 | -11.11 | -5.88 | 158.95 | 22.3 | 38.93 |
| 22Q3 (12) | 3.47 | 257.73 | 323.17 | -0.21 | -16.67 | 30.0 | -3.17 | -1661.11 | -32.64 | -0.6 | -203.45 | -276.47 | 3.26 | 312.66 | 526.92 | 0.19 | -17.39 | 0.0 | -0.03 | -200.0 | 25.0 | 0.74 | -31.94 | -51.93 | 2.38 | 59.73 | 920.69 | 2.22 | 63.24 | 1109.09 | 0.27 | 0.0 | -6.9 | 0.18 | 0.0 | 20.0 | 129.96 | 142.51 | -65.13 |
| 22Q2 (11) | 0.97 | 122.66 | 249.23 | -0.18 | -1000.0 | 0.0 | -0.18 | -116.51 | -136.73 | 0.58 | 7.41 | 281.25 | 0.79 | 118.54 | 195.18 | 0.23 | 53.33 | 53.33 | 0.03 | 50.0 | 150.0 | 1.09 | 35.57 | 10.56 | 1.49 | 31.86 | 727.78 | 1.36 | 34.65 | 58.14 | 0.27 | 0.0 | -15.62 | 0.18 | 0.0 | -10.0 | 53.59 | 118.28 | 213.78 |
| 22Q1 (10) | -4.28 | -417.04 | -1375.86 | 0.02 | 104.08 | 100.93 | 1.09 | 201.87 | 53.52 | 0.54 | 1180.0 | 150.0 | -4.26 | -595.35 | -74.59 | 0.15 | -53.12 | 150.0 | 0.02 | 100.0 | 115.38 | 0.80 | -64.61 | 71.26 | 1.13 | 222.86 | 68.66 | 1.01 | 40.28 | 94.23 | 0.27 | -6.9 | -12.9 | 0.18 | 5.88 | -14.29 | -293.15 | -356.24 | -951.3 |
| 21Q4 (9) | 1.35 | 64.63 | -25.82 | -0.49 | -63.33 | -512.5 | -1.07 | 55.23 | -150.47 | -0.05 | -114.71 | -225.0 | 0.86 | 65.38 | -50.57 | 0.32 | 68.42 | 88.24 | 0.01 | 125.0 | 0 | 2.27 | 47.19 | 64.77 | 0.35 | 220.69 | -22.22 | 0.72 | 427.27 | 41.18 | 0.29 | 0.0 | -9.38 | 0.17 | 13.33 | -22.73 | 114.41 | -69.31 | -34.0 |
| 21Q3 (8) | 0.82 | 226.15 | -76.23 | -0.3 | -66.67 | -87.5 | -2.39 | -587.76 | -2.14 | 0.34 | 206.25 | -45.16 | 0.52 | 162.65 | -84.19 | 0.19 | 26.67 | 216.67 | -0.04 | 33.33 | -33.33 | 1.54 | 56.54 | 240.53 | -0.29 | -261.11 | -129.29 | -0.22 | -125.58 | -133.33 | 0.29 | -9.38 | -14.71 | 0.15 | -25.0 | -34.78 | 372.73 | 891.33 | 32.89 |
| 21Q2 (7) | -0.65 | -124.14 | -690.91 | -0.18 | 91.63 | -50.0 | 0.49 | -30.99 | 357.89 | -0.32 | 70.37 | -162.75 | -0.83 | 65.98 | -8200.0 | 0.15 | 150.0 | 36.36 | -0.06 | 53.85 | -300.0 | 0.98 | 110.0 | 25.37 | 0.18 | -73.13 | -35.71 | 0.86 | 65.38 | 86.96 | 0.32 | 3.23 | -5.88 | 0.2 | -4.76 | -16.67 | -47.10 | -68.92 | -545.32 |
| 21Q1 (6) | -0.29 | -115.93 | 19.44 | -2.15 | -2587.5 | -2488.89 | 0.71 | -66.51 | 494.44 | -1.08 | -2800.0 | 0 | -2.44 | -240.23 | -803.7 | 0.06 | -64.71 | 0.0 | -0.13 | 0 | -225.0 | 0.47 | -65.95 | 23.26 | 0.67 | 48.89 | -27.96 | 0.52 | 1.96 | -40.91 | 0.31 | -3.12 | -13.89 | 0.21 | -4.55 | -8.7 | -27.88 | -116.09 | -13.86 |
| 20Q4 (5) | 1.82 | -47.25 | 388.89 | -0.08 | 50.0 | 91.84 | 2.12 | 190.6 | 1730.77 | 0.04 | -93.55 | -92.31 | 1.74 | -47.11 | 208.07 | 0.17 | 183.33 | -72.58 | 0 | 100.0 | -100.0 | 1.38 | 204.19 | -70.07 | 0.45 | -54.55 | 36.36 | 0.51 | -22.73 | 410.0 | 0.32 | -5.88 | -5.88 | 0.22 | -4.35 | -8.33 | 173.33 | -38.2 | 287.09 |
| 20Q3 (4) | 3.45 | 3036.36 | 0.0 | -0.16 | -33.33 | 0.0 | -2.34 | -1131.58 | 0.0 | 0.62 | 21.57 | 0.0 | 3.29 | 33000.0 | 0.0 | 0.06 | -45.45 | 0.0 | -0.03 | -200.0 | 0.0 | 0.45 | -42.37 | 0.0 | 0.99 | 253.57 | 0.0 | 0.66 | 43.48 | 0.0 | 0.34 | 0.0 | 0.0 | 0.23 | -4.17 | 0.0 | 280.49 | 2551.88 | 0.0 |
| 20Q2 (3) | 0.11 | 130.56 | 0.0 | -0.12 | -233.33 | 0.0 | -0.19 | -5.56 | 0.0 | 0.51 | 0 | 0.0 | -0.01 | 96.3 | 0.0 | 0.11 | 83.33 | 0.0 | 0.03 | 175.0 | 0.0 | 0.78 | 106.48 | 0.0 | 0.28 | -69.89 | 0.0 | 0.46 | -47.73 | 0.0 | 0.34 | -5.56 | 0.0 | 0.24 | 4.35 | 0.0 | 10.58 | 143.19 | 0.0 |
| 20Q1 (2) | -0.36 | 42.86 | 0.0 | 0.09 | 109.18 | 0.0 | -0.18 | -38.46 | 0.0 | 0 | -100.0 | 0.0 | -0.27 | 83.23 | 0.0 | 0.06 | -90.32 | 0.0 | -0.04 | -233.33 | 0.0 | 0.38 | -91.73 | 0.0 | 0.93 | 181.82 | 0.0 | 0.88 | 780.0 | 0.0 | 0.36 | 5.88 | 0.0 | 0.23 | -4.17 | 0.0 | -24.49 | 73.57 | 0.0 |
| 19Q4 (1) | -0.63 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -1.61 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 4.60 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -92.65 | 0.0 | 0.0 |
