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) | 14.05 | 115.49 | -5.91 | 0 | -8.97 | 0 | -0.47 | 0 | 8.14 | 80.09 | 2.23 | 54.86 | 0 | 0 | 2.67 | 47.72 | 11.97 | -4.85 | 9.27 | -3.94 | 2.22 | 15.03 | 0.75 | -6.25 | 114.79 | 117.96 |
| 2022 (9) | 6.52 | -31.51 | -2.0 | 0 | -5.59 | 0 | -0.53 | 0 | 4.52 | -43.5 | 1.44 | -5.88 | 0 | 0 | 1.81 | -19.09 | 12.58 | 19.81 | 9.65 | 23.09 | 1.93 | 6.63 | 0.8 | 6.67 | 52.67 | -42.47 |
| 2021 (8) | 9.52 | -15.38 | -1.52 | 0 | -8.88 | 0 | 0.7 | 0 | 8.0 | -17.95 | 1.53 | 86.59 | 0 | 0 | 2.23 | 54.85 | 10.5 | 14.5 | 7.84 | 9.65 | 1.81 | -4.23 | 0.75 | -1.32 | 91.54 | -20.26 |
| 2020 (7) | 11.25 | 18.42 | -1.5 | 0 | -5.91 | 0 | -0.35 | 0 | 9.75 | 0 | 0.82 | -33.33 | 0 | 0 | 1.44 | -31.3 | 9.17 | -7.0 | 7.15 | -6.04 | 1.89 | 5.59 | 0.76 | 1.33 | 114.80 | 22.65 |
| 2019 (6) | 9.5 | 12.83 | -12.23 | 0 | -0.75 | 0 | 0.44 | 37.5 | -2.73 | 0 | 1.23 | 98.39 | 0 | 0 | 2.10 | 32.95 | 9.86 | 13.33 | 7.61 | 10.61 | 1.79 | 280.85 | 0.75 | 29.31 | 93.60 | -11.85 |
| 2018 (5) | 8.42 | 50.09 | -0.4 | 0 | -5.47 | 0 | 0.32 | 0 | 8.02 | 49.63 | 0.62 | 16.98 | 0 | 0 | 1.58 | 10.45 | 8.7 | 12.84 | 6.88 | 11.33 | 0.47 | 0.0 | 0.58 | 9.43 | 106.18 | 35.89 |
| 2017 (4) | 5.61 | 35.51 | -0.25 | 0 | -2.53 | 0 | -0.09 | 0 | 5.36 | 0 | 0.53 | -62.14 | 0 | 0 | 1.43 | -64.89 | 7.71 | 11.42 | 6.18 | 13.39 | 0.47 | 14.63 | 0.53 | -1.85 | 78.13 | 20.79 |
| 2016 (3) | 4.14 | -32.79 | -13.47 | 0 | -2.34 | 0 | 0.05 | 0 | -9.33 | 0 | 1.4 | 211.11 | 0 | 0 | 4.07 | 140.69 | 6.92 | -5.85 | 5.45 | -5.55 | 0.41 | 24.24 | 0.54 | 800.0 | 64.69 | -35.31 |
| 2015 (2) | 6.16 | 42.59 | -5.12 | 0 | 9.62 | 0 | 0 | 0 | 1.04 | -65.79 | 0.45 | -64.29 | 0 | 0 | 1.69 | -67.21 | 7.35 | 15.38 | 5.77 | 14.03 | 0.33 | 17.86 | 0.06 | 0.0 | 100.00 | 25.0 |
| 2014 (1) | 4.32 | -2.92 | -1.28 | 0 | -3.6 | 0 | 0.04 | 0 | 3.04 | 2.36 | 1.26 | 641.18 | 0 | 0 | 5.16 | 538.85 | 6.37 | 16.24 | 5.06 | 13.71 | 0.28 | 0.0 | 0.06 | 0.0 | 80.00 | -13.89 |
| 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) | -0.47 | -119.67 | -116.79 | -3.09 | -398.39 | -2709.09 | 1.16 | 227.47 | 226.09 | 0.32 | 239.13 | 233.33 | -3.56 | -301.13 | -232.34 | 0.52 | -14.75 | -23.53 | 0 | 0 | 0 | 2.33 | -20.84 | -27.65 | 2.19 | -17.05 | -27.96 | 1.46 | -35.96 | -36.52 | 0.68 | 6.25 | 15.25 | 0.16 | 0.0 | -11.11 | -20.43 | -126.33 | -122.41 |
| 24Q2 (19) | 2.39 | -15.55 | -21.64 | -0.62 | 54.07 | 85.51 | -0.91 | 39.74 | -171.65 | -0.23 | -192.0 | -171.88 | 1.77 | 19.59 | 243.9 | 0.61 | 52.5 | 205.0 | 0 | 0 | 0 | 2.95 | 38.2 | 223.57 | 2.64 | 32.0 | -31.43 | 2.28 | 42.5 | -30.49 | 0.64 | 3.23 | 20.75 | 0.16 | 23.08 | 0.0 | 77.60 | -35.56 | 1.0 |
| 24Q1 (18) | 2.83 | -45.05 | -7.21 | -1.35 | -15.38 | -285.71 | -1.51 | 75.84 | 50.97 | 0.25 | 204.17 | 183.33 | 1.48 | -62.81 | -45.19 | 0.4 | -62.62 | 42.86 | 0 | 0 | 0 | 2.13 | -57.31 | 45.37 | 2.0 | -12.28 | -28.57 | 1.6 | -3.03 | -21.57 | 0.62 | 3.33 | 24.0 | 0.13 | -48.0 | -23.53 | 120.43 | -41.54 | 7.0 |
| 23Q4 (17) | 5.15 | 83.93 | 9.34 | -1.17 | -963.64 | -138.78 | -6.25 | -579.35 | -557.89 | -0.24 | 0.0 | -442.86 | 3.98 | 47.96 | -5.69 | 1.07 | 57.35 | 148.84 | 0 | 0 | 0 | 5.00 | 54.93 | 153.6 | 2.28 | -25.0 | -41.54 | 1.65 | -28.26 | -37.97 | 0.6 | 1.69 | 17.65 | 0.25 | 38.89 | 13.64 | 206.00 | 125.86 | 48.27 |
| 23Q3 (16) | 2.8 | -8.2 | 80.65 | -0.11 | 97.43 | -466.67 | -0.92 | -172.44 | 77.28 | -0.24 | -175.0 | 22.58 | 2.69 | 318.7 | 70.25 | 0.68 | 240.0 | 134.48 | 0 | 0 | 0 | 3.23 | 254.03 | 120.24 | 3.04 | -21.04 | -3.8 | 2.3 | -29.88 | -6.12 | 0.59 | 11.32 | 20.41 | 0.18 | 12.5 | -10.0 | 91.21 | 18.72 | 84.76 |
| 23Q2 (15) | 3.05 | 0.0 | 291.03 | -4.28 | -1122.86 | -1280.65 | 1.27 | 141.23 | 36.56 | 0.32 | 206.67 | 174.42 | -1.23 | -145.56 | -361.7 | 0.2 | -28.57 | -42.86 | 0 | 0 | 0 | 0.91 | -37.91 | -46.84 | 3.85 | 37.5 | 10.95 | 3.28 | 60.78 | 10.07 | 0.53 | 6.0 | 10.42 | 0.16 | -5.88 | -20.0 | 76.83 | -31.74 | 260.49 |
| 23Q1 (14) | 3.05 | -35.24 | 686.54 | -0.35 | 28.57 | 71.54 | -3.08 | -224.21 | -101.31 | -0.3 | -528.57 | -314.29 | 2.7 | -36.02 | 254.29 | 0.28 | -34.88 | -26.32 | 0 | 0 | 0 | 1.47 | -25.53 | -31.95 | 2.8 | -28.21 | 36.59 | 2.04 | -23.31 | 30.77 | 0.5 | -1.96 | 8.7 | 0.17 | -22.73 | -10.53 | 112.55 | -19.0 | 578.32 |
| 22Q4 (13) | 4.71 | 203.87 | 5.61 | -0.49 | -1733.33 | -25.64 | -0.95 | 76.54 | 81.84 | 0.07 | 122.58 | 0.0 | 4.22 | 167.09 | 3.69 | 0.43 | 48.28 | 48.28 | 0 | 0 | 0 | 1.97 | 34.55 | 23.06 | 3.9 | 23.42 | 52.94 | 2.66 | 8.57 | 43.78 | 0.51 | 4.08 | 10.87 | 0.22 | 10.0 | 15.79 | 138.94 | 181.46 | -22.12 |
| 22Q3 (12) | 1.55 | 98.72 | -5.49 | 0.03 | 109.68 | 116.67 | -4.05 | -535.48 | -419.23 | -0.31 | 27.91 | -247.62 | 1.58 | 236.17 | 8.22 | 0.29 | -17.14 | -19.44 | 0 | 0 | 0 | 1.46 | -14.55 | -27.7 | 3.16 | -8.93 | 14.08 | 2.45 | -17.79 | 15.57 | 0.49 | 2.08 | 8.89 | 0.2 | 0.0 | 5.26 | 49.36 | 131.63 | -16.93 |
| 22Q2 (11) | 0.78 | 250.0 | -42.22 | -0.31 | 74.8 | 44.64 | 0.93 | 160.78 | 286.0 | -0.43 | -407.14 | -458.33 | 0.47 | 126.86 | -40.51 | 0.35 | -7.89 | -33.96 | 0 | 0 | 0 | 1.71 | -20.52 | -43.86 | 3.47 | 69.27 | 24.37 | 2.98 | 91.03 | 39.91 | 0.48 | 4.35 | 4.35 | 0.2 | 5.26 | 5.26 | 21.31 | 190.57 | -56.11 |
| 22Q1 (10) | -0.52 | -111.66 | -125.12 | -1.23 | -215.38 | -207.5 | -1.53 | 70.75 | 35.17 | 0.14 | 100.0 | -53.33 | -1.75 | -143.0 | -204.79 | 0.38 | 31.03 | 8.57 | 0 | 0 | 0 | 2.16 | 34.68 | -6.03 | 2.05 | -19.61 | -14.23 | 1.56 | -15.68 | -10.86 | 0.46 | 0.0 | 2.22 | 0.19 | 0.0 | 0.0 | -23.53 | -113.19 | -127.17 |
| 21Q4 (9) | 4.46 | 171.95 | -1.33 | -0.39 | -116.67 | -4000.0 | -5.23 | -570.51 | -84.15 | 0.07 | -66.67 | 133.33 | 4.07 | 178.77 | -10.15 | 0.29 | -19.44 | 825.0 | 0 | 0 | 0 | 1.60 | -20.96 | 766.55 | 2.55 | -7.94 | -14.43 | 1.85 | -12.74 | -27.45 | 0.46 | 2.22 | -2.13 | 0.19 | 0.0 | 0.0 | 178.40 | 200.23 | 26.7 |
| 21Q3 (8) | 1.64 | 21.48 | -50.0 | -0.18 | 67.86 | -800.0 | -0.78 | -56.0 | 49.68 | 0.21 | 75.0 | 223.53 | 1.46 | 84.81 | -55.21 | 0.36 | -32.08 | 80.0 | 0 | 0 | 0 | 2.03 | -33.64 | 47.69 | 2.77 | -0.72 | 2.97 | 2.12 | -0.47 | 10.42 | 0.45 | -2.17 | -6.25 | 0.19 | 0.0 | 0.0 | 59.42 | 22.36 | -53.08 |
| 21Q2 (7) | 1.35 | -34.78 | -2.88 | -0.56 | -40.0 | 55.56 | -0.5 | 78.81 | -139.68 | 0.12 | -60.0 | 146.15 | 0.79 | -52.69 | 507.69 | 0.53 | 51.43 | 12.77 | 0 | 0 | 0 | 3.05 | 33.02 | -17.37 | 2.79 | 16.74 | 56.74 | 2.13 | 21.71 | 53.24 | 0.46 | 2.22 | -2.13 | 0.19 | 0.0 | 0.0 | 48.56 | -43.93 | -28.38 |
| 21Q1 (6) | 2.07 | -54.2 | 0.49 | -0.4 | -4100.0 | -73.91 | -2.36 | 16.9 | 15.11 | 0.3 | 242.86 | 3.45 | 1.67 | -63.13 | -8.74 | 0.35 | 975.0 | 84.21 | 0 | 0 | 0 | 2.30 | 1055.33 | 55.7 | 2.39 | -19.8 | 38.95 | 1.75 | -31.37 | 35.66 | 0.45 | -4.26 | -4.26 | 0.19 | 0.0 | 0.0 | 86.61 | -38.49 | -18.01 |
| 20Q4 (5) | 4.52 | 37.8 | 242.42 | 0.01 | 150.0 | 102.22 | -2.84 | -83.23 | -329.03 | -0.21 | -23.53 | 0 | 4.53 | 38.96 | 420.69 | -0.04 | -120.0 | -114.81 | 0 | 0 | 0 | -0.24 | -117.51 | -114.16 | 2.98 | 10.78 | 6.81 | 2.55 | 32.81 | 22.01 | 0.47 | -2.08 | -2.08 | 0.19 | 0.0 | 0.0 | 140.81 | 11.19 | 194.42 |
| 20Q3 (4) | 3.28 | 135.97 | 0.0 | -0.02 | 98.41 | 0.0 | -1.55 | -223.02 | 0.0 | -0.17 | 34.62 | 0.0 | 3.26 | 2407.69 | 0.0 | 0.2 | -57.45 | 0.0 | 0 | 0 | 0.0 | 1.37 | -62.88 | 0.0 | 2.69 | 51.12 | 0.0 | 1.92 | 38.13 | 0.0 | 0.48 | 2.13 | 0.0 | 0.19 | 0.0 | 0.0 | 126.64 | 86.77 | 0.0 |
| 20Q2 (3) | 1.39 | -32.52 | 0.0 | -1.26 | -447.83 | 0.0 | 1.26 | 145.32 | 0.0 | -0.26 | -189.66 | 0.0 | 0.13 | -92.9 | 0.0 | 0.47 | 147.37 | 0.0 | 0 | 0 | 0.0 | 3.69 | 150.67 | 0.0 | 1.78 | 3.49 | 0.0 | 1.39 | 7.75 | 0.0 | 0.47 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 67.80 | -35.82 | 0.0 |
| 20Q1 (2) | 2.06 | 56.06 | 0.0 | -0.23 | 48.89 | 0.0 | -2.78 | -324.19 | 0.0 | 0.29 | 0 | 0.0 | 1.83 | 110.34 | 0.0 | 0.19 | -29.63 | 0.0 | 0 | 0 | 0.0 | 1.47 | -13.14 | 0.0 | 1.72 | -38.35 | 0.0 | 1.29 | -38.28 | 0.0 | 0.47 | -2.08 | 0.0 | 0.19 | 0.0 | 0.0 | 105.64 | 120.89 | 0.0 |
| 19Q4 (1) | 1.32 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 47.83 | 0.0 | 0.0 |
