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) | 9.73 | -15.32 | -4.61 | 0 | -3.22 | 0 | 0.04 | 100.0 | 5.12 | -46.11 | 3.58 | 40.39 | -0.79 | 0 | 4.35 | 19.9 | 5.9 | 30.24 | 5.35 | 12.87 | 3.18 | 6.35 | 0.29 | 20.83 | 110.32 | -23.48 |
| 2022 (9) | 11.49 | 196.9 | -1.99 | 0 | -1.19 | 0 | 0.02 | -94.29 | 9.5 | 0 | 2.55 | -41.91 | -0.08 | 0 | 3.63 | -38.39 | 4.53 | 96.96 | 4.74 | 91.13 | 2.99 | 17.72 | 0.24 | 0.0 | 144.17 | 95.95 |
| 2021 (8) | 3.87 | -33.96 | -5.57 | 0 | 0.8 | -81.57 | 0.35 | -12.5 | -1.7 | 0 | 4.39 | -6.4 | -0.94 | 0 | 5.89 | -30.29 | 2.3 | -25.57 | 2.48 | -18.15 | 2.54 | 14.41 | 0.24 | 14.29 | 73.57 | -31.45 |
| 2020 (7) | 5.86 | -20.7 | -4.56 | 0 | 4.34 | 1786.96 | 0.4 | 0 | 1.3 | 0 | 4.69 | -47.18 | -0.26 | 0 | 8.46 | -45.11 | 3.09 | -40.12 | 3.03 | -34.84 | 2.22 | 19.35 | 0.21 | 23.53 | 107.33 | -2.99 |
| 2019 (6) | 7.39 | 182.06 | -8.79 | 0 | 0.23 | 0 | -0.68 | 0 | -1.4 | 0 | 8.88 | 621.95 | 0.03 | 0 | 15.41 | 623.45 | 5.16 | 18.62 | 4.65 | 4.03 | 1.86 | 38.81 | 0.17 | -29.17 | 110.63 | 155.46 |
| 2018 (5) | 2.62 | -53.55 | -1.41 | 0 | -2.83 | 0 | 0.08 | -11.11 | 1.21 | -80.0 | 1.23 | -48.96 | -0.27 | 0 | 2.13 | -51.64 | 4.35 | -18.69 | 4.47 | 27.71 | 1.34 | 22.94 | 0.24 | 26.32 | 43.31 | -63.3 |
| 2017 (4) | 5.64 | -25.2 | 0.41 | 0 | -1.47 | 0 | 0.09 | 50.0 | 6.05 | 8.04 | 2.41 | 28.19 | -0.4 | 0 | 4.40 | 30.39 | 5.35 | 33.42 | 3.5 | -8.14 | 1.09 | 17.2 | 0.19 | -9.52 | 117.99 | -22.54 |
| 2016 (3) | 7.54 | 386.45 | -1.94 | 0 | 3.11 | 0 | 0.06 | -25.0 | 5.6 | 2445.45 | 1.88 | 111.24 | -0.07 | 0 | 3.38 | 46.88 | 4.01 | 115.59 | 3.81 | 92.42 | 0.93 | 10.71 | 0.21 | 0.0 | 152.32 | 197.77 |
| 2015 (2) | 1.55 | -34.04 | -1.33 | 0 | -2.62 | 0 | 0.08 | -73.33 | 0.22 | 0 | 0.89 | -89.45 | -0.04 | 0 | 2.30 | -89.83 | 1.86 | 32.86 | 1.98 | 15.79 | 0.84 | 9.09 | 0.21 | -16.0 | 51.16 | -40.57 |
| 2014 (1) | 2.35 | -39.43 | -8.62 | 0 | 4.25 | 0 | 0.3 | -57.75 | -6.27 | 0 | 8.44 | 549.23 | -0.08 | 0 | 22.61 | 444.53 | 1.4 | 19.66 | 1.71 | 17.12 | 0.77 | 8.45 | 0.25 | 13.64 | 86.08 | -46.98 |
| 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) | -9.06 | -184.83 | -410.27 | 4.37 | 143.35 | 56.63 | 0.7 | 206.06 | -32.69 | 0.02 | 140.0 | -71.43 | -4.69 | -881.67 | -182.14 | 0.75 | -72.12 | -36.97 | 0.21 | -30.0 | 223.53 | 3.49 | -70.35 | -24.19 | 0.79 | -55.37 | -70.41 | 0.72 | -56.1 | -68.42 | 0.95 | 6.74 | 17.28 | 0.08 | 33.33 | 14.29 | -517.71 | -225.55 | -660.27 |
| 24Q2 (19) | 10.68 | 200.0 | 2704.88 | -10.08 | -82.94 | -2444.19 | -0.66 | -119.08 | 74.52 | -0.05 | -266.67 | -120.0 | 0.6 | 130.77 | 2900.0 | 2.69 | 100.75 | 326.98 | 0.3 | 372.73 | 1600.0 | 11.77 | 109.0 | 268.31 | 1.77 | 8.59 | 86.32 | 1.64 | -0.61 | 34.43 | 0.89 | 9.88 | 12.66 | 0.06 | -40.0 | 0.0 | 412.36 | 196.53 | 2181.89 |
| 24Q1 (18) | 3.56 | -51.03 | 7220.0 | -5.51 | -410.19 | 18.37 | 3.46 | 249.49 | 230.08 | 0.03 | 108.33 | -62.5 | -1.95 | -131.5 | 71.32 | 1.34 | 83.56 | 30.1 | -0.11 | 80.7 | -266.67 | 5.63 | 81.02 | -27.87 | 1.63 | -28.19 | 8050.0 | 1.65 | -9.34 | 5400.0 | 0.81 | -2.41 | 8.0 | 0.1 | 0.0 | 66.67 | 139.06 | -47.4 | 2436.25 |
| 23Q4 (17) | 7.27 | 148.97 | 48.98 | -1.08 | -138.71 | -132.24 | 0.99 | -4.81 | 119.08 | -0.36 | -614.29 | -820.0 | 6.19 | 8.41 | -24.79 | 0.73 | -38.66 | -3.95 | -0.57 | -235.29 | -1040.0 | 3.11 | -32.41 | -30.36 | 2.27 | -14.98 | 110.19 | 1.82 | -20.18 | 219.3 | 0.83 | 2.47 | 10.67 | 0.1 | 42.86 | 66.67 | 264.36 | 186.09 | -25.24 |
| 23Q3 (16) | 2.92 | 812.2 | 868.42 | 2.79 | 548.84 | -19.13 | 1.04 | 140.15 | -73.47 | 0.07 | -72.0 | 146.67 | 5.71 | 28450.0 | 85.99 | 1.19 | 88.89 | 230.56 | -0.17 | -750.0 | -466.67 | 4.60 | 44.02 | 109.59 | 2.67 | 181.05 | 200.0 | 2.28 | 86.89 | 36.53 | 0.81 | 2.53 | 5.19 | 0.07 | 16.67 | 16.67 | 92.41 | 566.53 | 707.93 |
| 23Q2 (15) | -0.41 | -720.0 | -118.64 | 0.43 | 106.37 | 123.76 | -2.59 | 2.63 | -26000.0 | 0.25 | 212.5 | 177.78 | 0.02 | 100.29 | -94.87 | 0.63 | -38.83 | 200.0 | -0.02 | 33.33 | -300.0 | 3.20 | -59.07 | 120.4 | 0.95 | 4650.0 | 79.25 | 1.22 | 3966.67 | 40.23 | 0.79 | 5.33 | 3.95 | 0.06 | 0.0 | -14.29 | -19.81 | -232.75 | -115.31 |
| 23Q1 (14) | -0.05 | -101.02 | -101.04 | -6.75 | -301.49 | 3.3 | -2.66 | 48.75 | -3900.0 | 0.08 | 60.0 | 100.0 | -6.8 | -182.62 | -210.5 | 1.03 | 35.53 | -16.26 | -0.03 | 40.0 | -200.0 | 7.81 | 74.78 | 41.7 | 0.02 | -98.15 | -99.01 | 0.03 | -94.74 | -98.16 | 0.75 | 0.0 | 5.63 | 0.06 | 0.0 | 0.0 | -5.95 | -101.68 | -102.98 |
| 22Q4 (13) | 4.88 | 1384.21 | 284.25 | 3.35 | -2.9 | -9.21 | -5.19 | -232.4 | -2571.43 | 0.05 | 133.33 | -70.59 | 8.23 | 168.08 | 65.93 | 0.76 | 111.11 | -28.3 | -0.05 | -66.67 | 79.17 | 4.47 | 103.42 | 2.68 | 1.08 | 21.35 | -26.53 | 0.57 | -65.87 | -62.75 | 0.75 | -2.6 | 8.7 | 0.06 | 0.0 | 50.0 | 353.62 | 2426.47 | 529.28 |
| 22Q3 (12) | -0.38 | -117.27 | -110.95 | 3.45 | 290.61 | 212.38 | 3.92 | 39100.0 | 157.89 | -0.15 | -266.67 | -1600.0 | 3.07 | 687.18 | 667.5 | 0.36 | 71.43 | -59.55 | -0.03 | -400.0 | 88.89 | 2.20 | 51.45 | -58.42 | 0.89 | 67.92 | 584.62 | 1.67 | 91.95 | 778.95 | 0.77 | 1.32 | 16.67 | 0.06 | -14.29 | -14.29 | -15.20 | -111.75 | -104.03 |
| 22Q2 (11) | 2.2 | -54.07 | 202.8 | -1.81 | 74.07 | 29.84 | 0.01 | -85.71 | -99.26 | 0.09 | 125.0 | -25.0 | 0.39 | 117.81 | 108.26 | 0.21 | -82.93 | -81.9 | 0.01 | 200.0 | 102.33 | 1.45 | -73.68 | -77.53 | 0.53 | -73.89 | 140.91 | 0.87 | -46.63 | 569.23 | 0.76 | 7.04 | 24.59 | 0.07 | 16.67 | 16.67 | 129.41 | -35.16 | 148.38 |
| 22Q1 (10) | 4.79 | 277.17 | 277.17 | -6.98 | -289.16 | -93.89 | 0.07 | -66.67 | 103.07 | 0.04 | -76.47 | -33.33 | -2.19 | -144.15 | 6.01 | 1.23 | 16.04 | -3.15 | -0.01 | 95.83 | 0.0 | 5.51 | 26.64 | -33.7 | 2.03 | 38.1 | 322.92 | 1.63 | 6.54 | 158.73 | 0.71 | 2.9 | 20.34 | 0.06 | 50.0 | 0.0 | 199.58 | 255.16 | 101.15 |
| 21Q4 (9) | 1.27 | -63.4 | -21.12 | 3.69 | 220.2 | 0.54 | 0.21 | -86.18 | -90.75 | 0.17 | 1600.0 | 170.83 | 4.96 | 1140.0 | -6.06 | 1.06 | 19.1 | -39.08 | -0.24 | 11.11 | -129.27 | 4.35 | -17.62 | -58.54 | 1.47 | 1030.77 | 37.38 | 1.53 | 705.26 | 146.77 | 0.69 | 4.55 | 21.05 | 0.04 | -42.86 | -33.33 | 56.19 | -85.1 | -56.37 |
| 21Q3 (8) | 3.47 | 262.15 | 381.94 | -3.07 | -18.99 | 2.23 | 1.52 | 12.59 | 480.0 | 0.01 | -91.67 | -88.89 | 0.4 | 108.47 | 116.53 | 0.89 | -23.28 | -12.75 | -0.27 | 37.21 | 58.46 | 5.28 | -18.18 | -20.82 | 0.13 | -40.91 | -90.58 | 0.19 | 46.15 | -83.76 | 0.66 | 8.2 | 15.79 | 0.07 | 16.67 | 240.0 | 377.17 | 241.0 | 785.31 |
| 21Q2 (7) | -2.14 | -268.5 | -190.68 | -2.58 | 28.33 | -1128.57 | 1.35 | 159.21 | -15.62 | 0.12 | 100.0 | -42.86 | -4.72 | -102.58 | -319.53 | 1.16 | -8.66 | 141.67 | -0.43 | -4200.0 | -16.22 | 6.46 | -22.33 | 85.18 | 0.22 | -54.17 | -66.67 | 0.13 | -79.37 | -87.96 | 0.61 | 3.39 | 12.96 | 0.06 | 0.0 | -60.0 | -267.50 | -369.61 | -300.62 |
| 21Q1 (6) | 1.27 | -21.12 | 8.55 | -3.6 | -198.09 | 26.38 | -2.28 | -200.44 | -365.12 | 0.06 | 125.0 | -82.35 | -2.33 | -144.13 | 37.37 | 1.27 | -27.01 | -12.41 | -0.01 | -101.22 | 83.33 | 8.31 | -20.8 | -43.65 | 0.48 | -55.14 | 2500.0 | 0.63 | 1.61 | 293.75 | 0.59 | 3.51 | 11.32 | 0.06 | 0.0 | 20.0 | 99.22 | -22.97 | -37.25 |
| 20Q4 (5) | 1.61 | 123.61 | 168.33 | 3.67 | 216.88 | 216.38 | 2.27 | 667.5 | 1521.43 | -0.24 | -366.67 | 61.9 | 5.28 | 318.18 | 200.0 | 1.74 | 70.59 | 22.54 | 0.82 | 226.15 | 8300.0 | 10.49 | 57.32 | 6.28 | 1.07 | -22.46 | 8.08 | 0.62 | -47.01 | -33.33 | 0.57 | 0.0 | 21.28 | 0.06 | 220.0 | 200.0 | 128.80 | 202.32 | 204.83 |
| 20Q3 (4) | 0.72 | -69.49 | 0.0 | -3.14 | -1395.24 | 0.0 | -0.4 | -125.0 | 0.0 | 0.09 | -57.14 | 0.0 | -2.42 | -212.56 | 0.0 | 1.02 | 112.5 | 0.0 | -0.65 | -75.68 | 0.0 | 6.67 | 91.38 | 0.0 | 1.38 | 109.09 | 0.0 | 1.17 | 8.33 | 0.0 | 0.57 | 5.56 | 0.0 | -0.05 | -133.33 | 0.0 | 42.60 | -68.05 | 0.0 |
| 20Q2 (3) | 2.36 | 101.71 | 0.0 | -0.21 | 95.71 | 0.0 | 1.6 | 86.05 | 0.0 | 0.21 | -38.24 | 0.0 | 2.15 | 157.8 | 0.0 | 0.48 | -66.9 | 0.0 | -0.37 | -516.67 | 0.0 | 3.49 | -76.37 | 0.0 | 0.66 | 3400.0 | 0.0 | 1.08 | 575.0 | 0.0 | 0.54 | 1.89 | 0.0 | 0.15 | 200.0 | 0.0 | 133.33 | -15.67 | 0.0 |
| 20Q1 (2) | 1.17 | 95.0 | 0.0 | -4.89 | -521.55 | 0.0 | 0.86 | 514.29 | 0.0 | 0.34 | 153.97 | 0.0 | -3.72 | -311.36 | 0.0 | 1.45 | 2.11 | 0.0 | -0.06 | -500.0 | 0.0 | 14.75 | 49.38 | 0.0 | -0.02 | -102.02 | 0.0 | 0.16 | -82.8 | 0.0 | 0.53 | 12.77 | 0.0 | 0.05 | 150.0 | 0.0 | 158.11 | 274.19 | 0.0 |
| 19Q4 (1) | 0.6 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 9.87 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 42.25 | 0.0 | 0.0 |
