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) | 14.98 | 113.39 | -2.87 | 0 | -8.76 | 0 | 0.56 | 0 | 12.11 | 141.24 | 0.56 | -48.15 | -0.13 | 0 | 1.05 | -40.07 | 6.13 | -16.49 | 5.08 | -33.16 | 1.47 | 0.0 | 0.03 | 0.0 | 227.66 | 195.11 |
| 2022 (9) | 7.02 | 0 | -2.0 | 0 | -4.39 | 0 | -0.05 | 0 | 5.02 | 0 | 1.08 | 36.71 | -0.47 | 0 | 1.75 | 23.9 | 7.34 | 65.32 | 7.6 | 120.29 | 1.47 | 1.38 | 0.03 | 0.0 | 77.14 | 0 |
| 2021 (8) | -4.16 | 0 | 2.04 | -11.3 | -0.33 | 0 | -0.05 | 0 | -2.12 | 0 | 0.79 | -27.52 | -0.1 | 0 | 1.42 | -39.48 | 4.44 | -18.23 | 3.45 | -18.63 | 1.45 | 2.11 | 0.03 | 50.0 | -84.38 | 0 |
| 2020 (7) | 2.22 | -82.95 | 2.3 | 0 | -4.85 | 0 | -0.09 | 0 | 4.52 | -54.85 | 1.09 | -59.18 | -0.26 | 0 | 2.34 | -57.42 | 5.43 | -11.56 | 4.24 | -18.46 | 1.42 | -3.4 | 0.02 | -84.62 | 39.08 | -79.59 |
| 2019 (6) | 13.02 | 79.34 | -3.01 | 0 | -6.2 | 0 | 0.24 | 380.0 | 10.01 | 121.46 | 2.67 | 89.36 | 0.03 | -90.62 | 5.49 | 115.07 | 6.14 | -19.95 | 5.2 | -26.55 | 1.47 | 5.76 | 0.13 | -23.53 | 191.47 | 127.87 |
| 2018 (5) | 7.26 | 176.05 | -2.74 | 0 | -8.57 | 0 | 0.05 | -16.67 | 4.52 | 0 | 1.41 | -61.05 | 0.32 | 0 | 2.55 | -64.82 | 7.67 | -4.48 | 7.08 | 34.35 | 1.39 | 2.21 | 0.17 | 6.25 | 84.03 | 116.94 |
| 2017 (4) | 2.63 | -77.88 | -2.93 | 0 | 4.56 | 0 | 0.06 | 0 | -0.3 | 0 | 3.62 | 28.37 | -0.08 | 0 | 7.26 | 26.67 | 8.03 | -4.18 | 5.27 | -24.93 | 1.36 | -14.47 | 0.16 | 14.29 | 38.73 | -71.5 |
| 2016 (3) | 11.89 | 11.12 | -2.89 | 0 | -3.71 | 0 | -0.09 | 0 | 9.0 | 40.62 | 2.82 | -67.13 | 0.35 | -56.25 | 5.73 | -63.79 | 8.38 | 31.14 | 7.02 | -4.49 | 1.59 | 16.91 | 0.14 | -12.5 | 135.89 | 12.65 |
| 2015 (2) | 10.7 | 216.57 | -4.3 | 0 | -2.9 | 0 | 0.16 | 700.0 | 6.4 | 827.54 | 8.58 | 214.29 | 0.8 | 0 | 15.83 | 210.63 | 6.39 | 40.75 | 7.35 | 60.13 | 1.36 | 28.3 | 0.16 | -11.11 | 120.63 | 108.07 |
| 2014 (1) | 3.38 | -33.2 | -2.69 | 0 | -0.95 | 0 | 0.02 | 0.0 | 0.69 | -86.98 | 2.73 | 97.83 | -1.25 | 0 | 5.10 | 94.84 | 4.54 | -10.28 | 4.59 | -3.77 | 1.06 | -7.02 | 0.18 | 200.0 | 57.98 | -31.6 |
| 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) | 0.88 | 152.38 | -71.7 | -0.58 | 90.27 | -100.0 | -1.84 | -2528.57 | 61.1 | 0.01 | -66.67 | -91.67 | 0.3 | 103.93 | -89.36 | 0.48 | 20.0 | 336.36 | -0.02 | 85.71 | -100.0 | 3.06 | 21.91 | 277.4 | 1.95 | -2.5 | 18.9 | 1.17 | -36.07 | -29.09 | 0.38 | 0.0 | 5.56 | 0.01 | 0.0 | 0.0 | 56.41 | 174.54 | -63.36 |
| 24Q2 (19) | -1.68 | -223.53 | -141.48 | -5.96 | -1254.55 | -1762.5 | -0.07 | -240.0 | 97.66 | 0.03 | -50.0 | 0.0 | -7.64 | -930.43 | -304.83 | 0.4 | -11.11 | 566.67 | -0.14 | -600.0 | -133.33 | 2.51 | -23.1 | 473.4 | 2.0 | 11.73 | 62.6 | 1.83 | -3.17 | 27.08 | 0.38 | 2.7 | 2.7 | 0.01 | 0.0 | 0.0 | -75.68 | -226.31 | -134.01 |
| 24Q1 (18) | 1.36 | -67.46 | -62.53 | -0.44 | 74.71 | 15.38 | 0.05 | 162.5 | 105.21 | 0.06 | 175.0 | -53.85 | 0.92 | -62.3 | -70.42 | 0.45 | 181.25 | 95.65 | -0.02 | 60.0 | -100.0 | 3.26 | 165.95 | 84.02 | 1.79 | -0.56 | 22.6 | 1.89 | 80.0 | 101.06 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 59.91 | -79.5 | -78.21 |
| 23Q4 (17) | 4.18 | 34.41 | -13.46 | -1.74 | -500.0 | -255.1 | -0.08 | 98.31 | -260.0 | -0.08 | -166.67 | -900.0 | 2.44 | -13.48 | -43.78 | 0.16 | 45.45 | -5.88 | -0.05 | -400.0 | 84.38 | 1.23 | 51.37 | 6.39 | 1.8 | 9.76 | -13.88 | 1.05 | -36.36 | -18.6 | 0.37 | 2.78 | 0.0 | 0.01 | 0.0 | 0.0 | 292.31 | 89.86 | 1.07 |
| 23Q3 (16) | 3.11 | -23.21 | -17.29 | -0.29 | 9.38 | 65.88 | -4.73 | -58.19 | -42.04 | 0.12 | 300.0 | 209.09 | 2.82 | -24.4 | -3.09 | 0.11 | 83.33 | -63.33 | -0.01 | 83.33 | 80.0 | 0.81 | 85.22 | -54.15 | 1.64 | 33.33 | -40.79 | 1.65 | 14.58 | -50.6 | 0.36 | -2.7 | -2.7 | 0.01 | 0.0 | 0.0 | 153.96 | -30.81 | 52.32 |
| 23Q2 (15) | 4.05 | 11.57 | 841.86 | -0.32 | 38.46 | -3300.0 | -2.99 | -211.46 | -498.0 | 0.03 | -76.92 | -57.14 | 3.73 | 19.94 | 747.73 | 0.06 | -73.91 | 0.0 | -0.06 | -500.0 | -700.0 | 0.44 | -75.32 | 13.27 | 1.23 | -15.75 | -17.45 | 1.44 | 53.19 | -21.31 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 222.53 | -19.08 | 1043.69 |
| 23Q1 (14) | 3.63 | -24.84 | 281.5 | -0.52 | -6.12 | 22.39 | -0.96 | -2020.0 | -60.0 | 0.13 | 1200.0 | 533.33 | 3.11 | -28.34 | 216.48 | 0.23 | 35.29 | -58.18 | -0.01 | 96.88 | 90.91 | 1.77 | 53.76 | -53.73 | 1.46 | -30.14 | 46.0 | 0.94 | -27.13 | -17.54 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 275.00 | -4.92 | 309.0 |
| 22Q4 (13) | 4.83 | 28.46 | 1658.06 | -0.49 | 42.35 | -36.11 | 0.05 | 101.5 | 225.0 | 0.01 | 109.09 | -50.0 | 4.34 | 49.14 | 747.76 | 0.17 | -43.33 | -73.44 | -0.32 | -540.0 | -210.34 | 1.15 | -34.76 | -72.84 | 2.09 | -24.55 | 137.5 | 1.29 | -61.38 | 174.47 | 0.37 | 0.0 | -2.63 | 0.01 | 0.0 | 0.0 | 289.22 | 186.14 | 902.36 |
| 22Q3 (12) | 3.76 | 774.42 | 354.05 | -0.85 | -8600.0 | -232.81 | -3.33 | -566.0 | -445.9 | -0.11 | -257.14 | -22.22 | 2.91 | 561.36 | 446.43 | 0.3 | 400.0 | 150.0 | -0.05 | -600.0 | 86.49 | 1.77 | 357.57 | 126.87 | 2.77 | 85.91 | 83.44 | 3.34 | 82.51 | 176.03 | 0.37 | 0.0 | 2.78 | 0.01 | 0.0 | 0.0 | 101.08 | 419.48 | 207.9 |
| 22Q2 (11) | 0.43 | 121.5 | 113.56 | 0.01 | 101.49 | -99.62 | -0.5 | 16.67 | -1100.0 | 0.07 | 333.33 | 333.33 | 0.44 | 116.48 | 178.57 | 0.06 | -89.09 | 185.71 | 0.01 | 109.09 | 125.0 | 0.39 | -89.92 | 174.62 | 1.49 | 49.0 | 29.57 | 1.83 | 60.53 | 86.73 | 0.37 | 0.0 | 2.78 | 0.01 | 0.0 | 0.0 | 19.46 | 114.79 | 108.29 |
| 22Q1 (10) | -2.0 | -545.16 | -353.16 | -0.67 | -86.11 | 22.09 | -0.6 | -1400.0 | -322.22 | -0.03 | -250.0 | -160.0 | -2.67 | -298.51 | -3714.29 | 0.55 | -14.06 | 450.0 | -0.11 | -137.93 | -650.0 | 3.83 | -9.75 | 353.41 | 1.0 | 13.64 | 11.11 | 1.14 | 142.55 | 44.3 | 0.37 | -2.63 | 2.78 | 0.01 | 0.0 | 0.0 | -131.58 | -265.03 | -293.2 |
| 21Q4 (9) | -0.31 | 79.05 | -128.97 | -0.36 | -156.25 | -176.92 | -0.04 | 93.44 | -102.04 | 0.02 | 122.22 | 0.0 | -0.67 | 20.24 | -171.28 | 0.64 | 433.33 | 966.67 | 0.29 | 178.38 | 176.32 | 4.25 | 445.01 | 785.47 | 0.88 | -41.72 | -20.0 | 0.47 | -61.16 | -11.32 | 0.38 | 5.56 | 5.56 | 0.01 | 0.0 | 0.0 | -36.05 | 61.52 | -130.32 |
| 21Q3 (8) | -1.48 | 53.31 | -43.69 | 0.64 | -75.48 | -71.17 | -0.61 | -1320.0 | 85.34 | -0.09 | -200.0 | 0.0 | -0.84 | -50.0 | -170.59 | 0.12 | 271.43 | -81.54 | -0.37 | -825.0 | -1950.0 | 0.78 | 250.5 | -83.02 | 1.51 | 31.3 | -34.91 | 1.21 | 23.47 | -36.65 | 0.36 | 0.0 | 2.86 | 0.01 | 0.0 | 0.0 | -93.67 | 60.11 | -106.44 |
| 21Q2 (7) | -3.17 | -501.27 | -1609.52 | 2.61 | 403.49 | 915.62 | 0.05 | -81.48 | 105.0 | -0.03 | -160.0 | 88.46 | -0.56 | -700.0 | -409.09 | -0.07 | -170.0 | -200.0 | -0.04 | -300.0 | 55.56 | -0.52 | -161.25 | -181.07 | 1.15 | 27.78 | -15.44 | 0.98 | 24.05 | -4.85 | 0.36 | 0.0 | 2.86 | 0.01 | 0.0 | -66.67 | -234.81 | -444.79 | -1676.61 |
| 21Q1 (6) | 0.79 | -26.17 | -72.95 | -0.86 | -561.54 | -109.76 | 0.27 | -86.22 | 116.36 | 0.05 | 150.0 | -78.26 | -0.07 | -107.45 | -102.79 | 0.1 | 66.67 | -67.74 | 0.02 | 105.26 | -80.0 | 0.85 | 76.25 | -75.51 | 0.9 | -18.18 | 38.46 | 0.79 | 49.06 | 1.28 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 68.10 | -42.72 | -72.71 |
| 20Q4 (5) | 1.07 | 203.88 | -80.62 | -0.13 | -105.86 | 87.74 | 1.96 | 147.12 | 230.67 | 0.02 | 122.22 | 106.9 | 0.94 | -21.01 | -78.92 | 0.06 | -90.77 | -92.11 | -0.38 | -2000.0 | -3900.0 | 0.48 | -89.55 | -93.47 | 1.1 | -52.59 | -25.17 | 0.53 | -72.25 | -39.77 | 0.36 | 2.86 | 0.0 | 0.01 | 0.0 | -66.67 | 118.89 | 362.02 | -72.65 |
| 20Q3 (4) | -1.03 | -590.48 | 0.0 | 2.22 | 793.75 | 0.0 | -4.16 | -316.0 | 0.0 | -0.09 | 65.38 | 0.0 | 1.19 | 1181.82 | 0.0 | 0.65 | 828.57 | 0.0 | 0.02 | 122.22 | 0.0 | 4.59 | 618.72 | 0.0 | 2.32 | 70.59 | 0.0 | 1.91 | 85.44 | 0.0 | 0.35 | 0.0 | 0.0 | 0.01 | -66.67 | 0.0 | -45.37 | -404.66 | 0.0 |
| 20Q2 (3) | 0.21 | -92.81 | 0.0 | -0.32 | 21.95 | 0.0 | -1.0 | 39.39 | 0.0 | -0.26 | -213.04 | 0.0 | -0.11 | -104.38 | 0.0 | 0.07 | -77.42 | 0.0 | -0.09 | -190.0 | 0.0 | 0.64 | -81.5 | 0.0 | 1.36 | 109.23 | 0.0 | 1.03 | 32.05 | 0.0 | 0.35 | -2.78 | 0.0 | 0.03 | 0.0 | 0.0 | 14.89 | -94.03 | 0.0 |
| 20Q1 (2) | 2.92 | -47.1 | 0.0 | -0.41 | 61.32 | 0.0 | -1.65 | -10.0 | 0.0 | 0.23 | 179.31 | 0.0 | 2.51 | -43.72 | 0.0 | 0.31 | -59.21 | 0.0 | 0.1 | 900.0 | 0.0 | 3.45 | -52.99 | 0.0 | 0.65 | -55.78 | 0.0 | 0.78 | -11.36 | 0.0 | 0.36 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 249.57 | -42.58 | 0.0 |
| 19Q4 (1) | 5.52 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | -1.5 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 4.46 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 434.65 | 0.0 | 0.0 |
