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) | 18.06 | 198.51 | -6.1 | 0 | -10.15 | 0 | -0.01 | 0 | 11.96 | 607.69 | 2.04 | 45.71 | -0.03 | 0 | 2.06 | 39.6 | 6.24 | -7.69 | 3.86 | -37.54 | 2.8 | 1.08 | 0.36 | -2.7 | 257.26 | 296.32 |
| 2022 (9) | 6.05 | 132.69 | -4.36 | 0 | -4.15 | 0 | -0.12 | 0 | 1.69 | -36.7 | 1.4 | -21.35 | -0.5 | 0 | 1.47 | -30.57 | 6.76 | 34.93 | 6.18 | 32.62 | 2.77 | -5.14 | 0.37 | 27.59 | 64.91 | 96.49 |
| 2021 (8) | 2.6 | -41.83 | 0.07 | 0 | 1.58 | 0 | -0.41 | 0 | 2.67 | 57.99 | 1.78 | 15.58 | 2.28 | 0 | 2.12 | -2.29 | 5.01 | 231.79 | 4.66 | 67.03 | 2.92 | -2.34 | 0.29 | 26.09 | 33.04 | -55.58 |
| 2020 (7) | 4.47 | 52.56 | -2.78 | 0 | -1.02 | 0 | 0.12 | -67.57 | 1.69 | 111.25 | 1.54 | -26.67 | -0.41 | 0 | 2.17 | -24.93 | 1.51 | 0 | 2.79 | 0 | 2.99 | -6.27 | 0.23 | -25.81 | 74.38 | -59.64 |
| 2019 (6) | 2.93 | -43.22 | -2.13 | 0 | 1.74 | 0 | 0.37 | 516.67 | 0.8 | 158.06 | 2.1 | -43.24 | -0.02 | 0 | 2.89 | -41.85 | -2.04 | 0 | -1.91 | 0 | 3.19 | 23.17 | 0.31 | -3.12 | 184.28 | -89.29 |
| 2018 (5) | 5.16 | -53.85 | -4.85 | 0 | -7.22 | 0 | 0.06 | -97.26 | 0.31 | -96.77 | 3.7 | 4.52 | -0.14 | 0 | 4.97 | 9.72 | -2.49 | 0 | -2.61 | 0 | 2.59 | 18.26 | 0.32 | 6.67 | 1720.00 | 944.62 |
| 2017 (4) | 11.18 | 847.46 | -1.57 | 0 | -2.55 | 0 | 2.19 | 10850.0 | 9.61 | 0 | 3.54 | 32.09 | -0.34 | 0 | 4.53 | 66.85 | 5.31 | -68.87 | 4.3 | -64.29 | 2.19 | 19.67 | 0.3 | 11.11 | 164.65 | 1873.06 |
| 2016 (3) | 1.18 | 40.48 | -6.4 | 0 | -2.92 | 0 | 0.02 | 0 | -5.22 | 0 | 2.68 | 13.08 | -1.75 | 0 | 2.72 | -19.3 | 17.06 | 55.94 | 12.04 | 52.41 | 1.83 | 22.0 | 0.27 | -3.57 | 8.35 | -3.83 |
| 2015 (2) | 0.84 | -81.78 | 2.41 | 0 | 2.01 | 1335.71 | -0.01 | 0 | 3.25 | 0 | 2.37 | -10.23 | -1.29 | 0 | 3.37 | -34.42 | 10.94 | 66.26 | 7.9 | 65.97 | 1.5 | 25.0 | 0.28 | 21.74 | 8.68 | -88.35 |
| 2014 (1) | 4.61 | 8.22 | -9.19 | 0 | 0.14 | -89.86 | -0.08 | 0 | -4.58 | 0 | 2.64 | 107.87 | -0.95 | 0 | 5.13 | 82.41 | 6.58 | 41.51 | 4.76 | 17.24 | 1.2 | 10.09 | 0.23 | 4.55 | 74.47 | -6.12 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 8.61 | 606.47 | -3.26 | -2.46 | 11.51 | -30.85 | 3.99 | 1073.53 | 1.79 | 0.27 | 2600.0 | 1450.0 | 6.15 | 237.28 | -12.39 | 1.87 | 57.14 | 179.1 | 0.04 | 200.0 | -50.0 | 9.08 | 58.74 | 218.12 | 0.36 | -35.71 | -82.35 | 0.3 | -60.0 | -37.5 | 0.71 | 4.41 | 2.9 | 0.09 | 0.0 | 0.0 | 782.73 | 799.85 | 10.81 |
| 24Q1 (19) | -1.7 | -146.2 | -128.96 | -2.78 | -135.59 | -135.59 | 0.34 | 104.1 | 112.69 | 0.01 | 0 | 0 | -4.48 | -279.2 | -195.52 | 1.19 | 296.67 | 77.61 | -0.04 | -119.05 | 50.0 | 5.72 | 465.93 | 65.32 | 0.56 | -59.42 | 33.33 | 0.75 | -26.47 | 7.14 | 0.68 | -4.23 | -1.45 | 0.09 | 0.0 | 0.0 | -111.84 | -155.31 | -128.2 |
| 23Q4 (18) | 3.68 | 1068.42 | -19.3 | -1.18 | 36.22 | -19.19 | -8.3 | -167.74 | -87.78 | 0 | 0 | 0 | 2.5 | 212.11 | -29.97 | 0.3 | -25.0 | 3.45 | 0.21 | 200.0 | 132.31 | 1.01 | -32.68 | -12.61 | 1.38 | -42.26 | 66.27 | 1.02 | -38.55 | -31.54 | 0.71 | 1.43 | 0.0 | 0.09 | -10.0 | 0.0 | 202.20 | 1408.96 | 1.54 |
| 23Q3 (17) | -0.38 | -104.27 | -111.73 | -1.85 | 1.6 | 2.12 | -3.1 | -179.08 | 49.18 | 0 | 100.0 | 0 | -2.23 | -131.77 | -265.19 | 0.4 | -40.3 | -9.09 | 0.07 | -12.5 | -56.25 | 1.50 | -47.4 | -12.02 | 2.39 | 17.16 | 8.64 | 1.66 | 245.83 | -11.7 | 0.7 | 1.45 | 2.94 | 0.1 | 11.11 | -9.09 | -15.45 | -102.19 | -112.73 |
| 23Q2 (16) | 8.9 | 51.62 | 433.33 | -1.88 | -59.32 | -104.35 | 3.92 | 246.27 | -62.88 | -0.02 | 0 | 60.0 | 7.02 | 49.68 | 295.54 | 0.67 | 0.0 | 123.33 | 0.08 | 200.0 | 0 | 2.85 | -17.5 | 97.75 | 2.04 | 385.71 | 25.93 | 0.48 | -31.43 | -29.41 | 0.69 | 0.0 | -1.43 | 0.09 | 0.0 | 0.0 | 706.35 | 78.09 | 488.89 |
| 23Q1 (15) | 5.87 | 28.73 | 531.18 | -1.18 | -19.19 | -107.02 | -2.68 | 39.37 | 36.04 | 0 | 0 | 100.0 | 4.69 | 31.37 | 1202.78 | 0.67 | 131.03 | 81.08 | -0.08 | 87.69 | -700.0 | 3.46 | 199.14 | 118.48 | 0.42 | -49.4 | -80.09 | 0.7 | -53.02 | -67.14 | 0.69 | -2.82 | 0.0 | 0.09 | 0.0 | 0.0 | 396.62 | 99.18 | 1141.04 |
| 22Q4 (14) | 4.56 | 40.74 | 159.09 | -0.99 | 47.62 | -57.14 | -4.42 | 27.54 | -325.51 | 0 | 0 | 100.0 | 3.57 | 164.44 | 215.93 | 0.29 | -34.09 | -40.82 | -0.65 | -506.25 | -828.57 | 1.16 | -32.23 | -41.74 | 0.83 | -62.27 | -57.22 | 1.49 | -20.74 | -16.76 | 0.71 | 4.41 | -2.74 | 0.09 | -18.18 | 12.5 | 199.13 | 64.1 | 194.16 |
| 22Q3 (13) | 3.24 | 221.35 | 511.32 | -1.89 | -105.43 | -220.38 | -6.1 | -157.77 | -265.27 | 0 | 100.0 | -100.0 | 1.35 | 137.6 | -35.71 | 0.44 | 46.67 | 300.0 | 0.16 | 0 | -93.33 | 1.71 | 18.23 | 244.4 | 2.2 | 35.8 | 2544.44 | 1.88 | 176.47 | 2250.0 | 0.68 | -2.86 | -4.23 | 0.11 | 22.22 | 22.22 | 121.35 | 166.81 | 101.48 |
| 22Q2 (12) | -2.67 | -387.1 | -584.62 | -0.92 | -61.4 | -170.59 | 10.56 | 352.03 | 1408.57 | -0.05 | 28.57 | -138.46 | -3.59 | -1097.22 | -391.78 | 0.3 | -18.92 | -65.52 | 0 | 100.0 | 100.0 | 1.44 | -8.86 | -68.4 | 1.62 | -23.22 | 62.0 | 0.68 | -68.08 | -32.0 | 0.7 | 1.45 | -5.41 | 0.09 | 0.0 | 50.0 | -181.63 | -668.33 | -738.3 |
| 22Q1 (11) | 0.93 | -47.16 | 34.78 | -0.57 | 9.52 | -5.56 | -4.19 | -313.78 | -810.17 | -0.07 | 68.18 | 80.0 | 0.36 | -68.14 | 140.0 | 0.37 | -24.49 | -42.19 | -0.01 | 85.71 | -103.12 | 1.58 | -20.22 | -46.74 | 2.11 | 8.76 | -1.86 | 2.13 | 18.99 | 19.66 | 0.69 | -5.48 | -6.76 | 0.09 | 12.5 | 50.0 | 31.96 | -52.79 | 19.5 |
| 21Q4 (10) | 1.76 | 232.08 | 408.77 | -0.63 | -140.13 | -350.0 | 1.96 | 217.37 | 43.07 | -0.22 | -1200.0 | -229.41 | 1.13 | -46.19 | 259.15 | 0.49 | 322.73 | 113.04 | -0.07 | -102.92 | -40.0 | 1.98 | 267.97 | 132.03 | 1.94 | 2255.56 | -1.52 | 1.79 | 2137.5 | -31.15 | 0.73 | 2.82 | -2.67 | 0.08 | -11.11 | 33.33 | 67.69 | 12.39 | 504.97 |
| 21Q3 (9) | 0.53 | 235.9 | -80.66 | 1.57 | 561.76 | 524.32 | -1.67 | -338.57 | 7.22 | 0.02 | -84.62 | 0 | 2.1 | 387.67 | -11.39 | -0.22 | -125.29 | -145.83 | 2.4 | 748.65 | 766.67 | -1.18 | -125.87 | -147.78 | -0.09 | -109.0 | -112.86 | 0.08 | -92.0 | -94.12 | 0.71 | -4.05 | -1.39 | 0.09 | 50.0 | 50.0 | 60.23 | 377.97 | -52.96 |
| 21Q2 (8) | -0.39 | -156.52 | -360.0 | -0.34 | 37.04 | -1033.33 | 0.7 | 18.64 | 144.59 | 0.13 | 137.14 | 1400.0 | -0.73 | -586.67 | -708.33 | 0.87 | 35.94 | 135.14 | -0.37 | -215.62 | 0 | 4.57 | 53.63 | 73.17 | 1.0 | -53.49 | 1009.09 | 1.0 | -43.82 | 688.24 | 0.74 | 0.0 | -1.33 | 0.06 | 0.0 | 20.0 | -21.67 | -181.01 | -191.0 |
| 21Q1 (7) | 0.69 | 221.05 | -67.91 | -0.54 | -285.71 | 75.89 | 0.59 | -56.93 | -40.4 | -0.35 | -305.88 | -775.0 | 0.15 | 121.13 | 266.67 | 0.64 | 178.26 | 36.17 | 0.32 | 740.0 | 3300.0 | 2.97 | 247.54 | -33.08 | 2.15 | 9.14 | 304.76 | 1.78 | -31.54 | 279.8 | 0.74 | -1.33 | -3.9 | 0.06 | 0.0 | -14.29 | 26.74 | 260.0 | 0 |
| 20Q4 (6) | -0.57 | -120.8 | -135.85 | -0.14 | 62.16 | -227.27 | 1.37 | 176.11 | 191.33 | 0.17 | 0 | 383.33 | -0.71 | -129.96 | -141.76 | 0.23 | -52.08 | -61.67 | -0.05 | 86.11 | -400.0 | 0.86 | -65.41 | -68.11 | 1.97 | 181.43 | 3.14 | 2.6 | 91.18 | 57.58 | 0.75 | 4.17 | 0.0 | 0.06 | 0.0 | -14.29 | -16.72 | -113.06 | -125.97 |
| 20Q3 (5) | 2.74 | 1726.67 | 291.43 | -0.37 | -1133.33 | -197.37 | -1.8 | -14.65 | -247.54 | 0 | 100.0 | 100.0 | 2.37 | 1875.0 | 119.44 | 0.48 | 29.73 | 433.33 | -0.36 | 0 | -3500.0 | 2.47 | -6.23 | 350.35 | 0.7 | 736.36 | 152.24 | 1.36 | 900.0 | 180.95 | 0.72 | -4.0 | -10.0 | 0.06 | 20.0 | -25.0 | 128.04 | 437.76 | 0 |
| 20Q2 (4) | 0.15 | -93.02 | 0.0 | -0.03 | 98.66 | 0.0 | -1.57 | -258.59 | 0.0 | -0.01 | 75.0 | 0.0 | 0.12 | 233.33 | 0.0 | 0.37 | -21.28 | 0.0 | 0 | 100.0 | 0.0 | 2.64 | -40.63 | 0.0 | -0.11 | 89.52 | 0.0 | -0.17 | 82.83 | 0.0 | 0.75 | -2.6 | 0.0 | 0.05 | -28.57 | 0.0 | 23.81 | 0 | 0.0 |
| 20Q1 (3) | 2.15 | 35.22 | 0.0 | -2.24 | -2136.36 | 0.0 | 0.99 | 166.0 | 0.0 | -0.04 | 33.33 | 0.0 | -0.09 | -105.29 | 0.0 | 0.47 | -21.67 | 0.0 | -0.01 | 0.0 | 0.0 | 4.44 | 65.63 | 0.0 | -1.05 | -154.97 | 0.0 | -0.99 | -160.0 | 0.0 | 0.77 | 2.67 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (2) | 1.59 | 127.14 | 0.0 | 0.11 | -71.05 | 0.0 | -1.5 | -222.95 | 0.0 | -0.06 | 14.29 | 0.0 | 1.7 | 57.41 | 0.0 | 0.6 | 566.67 | 0.0 | -0.01 | 0.0 | 0.0 | 2.68 | 388.45 | 0.0 | 1.91 | 242.54 | 0.0 | 1.65 | 198.21 | 0.0 | 0.75 | -6.25 | 0.0 | 0.07 | -12.5 | 0.0 | 64.37 | 0 | 0.0 |
| 19Q3 (1) | 0.7 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.34 | 0.0 | 0.0 | -1.68 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
