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) | 12.33 | 15.67 | -0.89 | 0 | -4.27 | 0 | -0.82 | 0 | 11.44 | 24.35 | 0.69 | -53.38 | 0 | 0 | 0.72 | -50.74 | 3.14 | 9.41 | 3.33 | 12.88 | 4.05 | -13.09 | 0.03 | 0.0 | 166.40 | 19.26 |
| 2022 (9) | 10.66 | 0 | -1.46 | 0 | -7.98 | 0 | 1.2 | 605.88 | 9.2 | 0 | 1.48 | -70.81 | 0 | 0 | 1.47 | -66.82 | 2.87 | 8.71 | 2.95 | -4.53 | 4.66 | -1.27 | 0.03 | -25.0 | 139.53 | 0 |
| 2021 (8) | -1.22 | 0 | -3.58 | 0 | 2.99 | 0 | 0.17 | 0 | -4.8 | 0 | 5.07 | 68.44 | 0 | 0 | 4.43 | 41.14 | 2.64 | -16.98 | 3.09 | 1.64 | 4.72 | 16.54 | 0.04 | 33.33 | -15.54 | 0 |
| 2020 (7) | 5.46 | -26.51 | -2.94 | 0 | -0.57 | 0 | -0.17 | 0 | 2.52 | -26.53 | 3.01 | -27.29 | 0 | 0 | 3.14 | -41.79 | 3.18 | 0 | 3.04 | 0 | 4.05 | 9.46 | 0.03 | -25.0 | 76.69 | -73.17 |
| 2019 (6) | 7.43 | 0 | -4.0 | 0 | -3.18 | 0 | 0.02 | -98.02 | 3.43 | 0 | 4.14 | -32.35 | 0 | 0 | 5.39 | -39.0 | -0.64 | 0 | -1.14 | 0 | 3.7 | 25.0 | 0.04 | -20.0 | 285.77 | 0 |
| 2018 (5) | -1.04 | 0 | -5.98 | 0 | 7.01 | 53.73 | 1.01 | 0 | -7.02 | 0 | 6.12 | 6.81 | 0 | 0 | 8.84 | -3.91 | -1.09 | 0 | -1.18 | 0 | 2.96 | 34.55 | 0.05 | 0.0 | -56.83 | 0 |
| 2017 (4) | -0.65 | 0 | -5.77 | 0 | 4.56 | 0 | -0.28 | 0 | -6.42 | 0 | 5.73 | 68.04 | -0.07 | 0 | 9.20 | 65.5 | 0.31 | -76.34 | 0.34 | -56.41 | 2.2 | -20.58 | 0.05 | -54.55 | -25.10 | 0 |
| 2016 (3) | 7.13 | 41.75 | -3.53 | 0 | -3.28 | 0 | -0.64 | 0 | 3.6 | 48.76 | 3.41 | 31.15 | 0 | 0 | 5.56 | 41.09 | 1.31 | 95.52 | 0.78 | 100.0 | 2.77 | -10.65 | 0.11 | -8.33 | 194.81 | 39.81 |
| 2015 (2) | 5.03 | 0 | -2.61 | 0 | -1.79 | 0 | -0.07 | 0 | 2.42 | 0 | 2.6 | 185.71 | 0 | 0 | 3.94 | 133.55 | 0.67 | 0 | 0.39 | 0 | 3.1 | 4.38 | 0.12 | 9.09 | 139.34 | 0 |
| 2014 (1) | -0.05 | 0 | -0.54 | 0 | 1.13 | 0 | 0.23 | -60.34 | -0.59 | 0 | 0.91 | -55.83 | 0 | 0 | 1.69 | -47.56 | -5.55 | 0 | -5.62 | 0 | 2.97 | 0.68 | 0.11 | 10.0 | 0.00 | 0 |
| 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) | 2.92 | -11.25 | -46.32 | -0.72 | -94.59 | -213.04 | -1.93 | -1654.55 | -264.15 | 0.24 | 180.0 | 163.16 | 2.2 | -24.66 | -57.77 | 0.71 | 91.89 | 491.67 | 0 | 0 | 0 | 2.80 | 80.7 | 519.64 | 1.27 | 16.51 | 7.63 | 1.41 | 11.9 | 5.22 | 0.84 | -6.67 | -14.29 | 0.01 | 0.0 | 0.0 | 129.20 | -14.78 | -44.66 |
| 24Q2 (19) | 3.29 | 11.53 | 21.85 | -0.37 | -8.82 | -640.0 | -0.11 | -10.0 | 95.38 | -0.3 | 0 | -287.5 | 2.92 | 11.88 | 10.19 | 0.37 | 8.82 | 640.0 | 0 | 0 | 0 | 1.55 | -6.38 | 687.06 | 1.09 | 194.59 | 6.86 | 1.26 | 125.0 | 13.51 | 0.9 | 0.0 | -10.89 | 0.01 | 0.0 | 0.0 | 151.61 | -24.45 | 19.61 |
| 24Q1 (18) | 2.95 | 12.17 | 91.56 | -0.34 | -6.25 | -17.24 | -0.1 | -25.0 | 92.19 | 0 | -100.0 | 100.0 | 2.61 | 12.99 | 108.8 | 0.34 | 47.83 | 17.24 | 0 | 0 | 0 | 1.65 | 61.92 | 18.55 | 0.37 | -38.33 | 8.82 | 0.56 | -3.45 | 86.67 | 0.9 | -8.16 | -15.89 | 0.01 | 0.0 | 0.0 | 200.68 | 19.8 | 79.83 |
| 23Q4 (17) | 2.63 | -51.65 | -61.55 | -0.32 | -39.13 | -14.29 | -0.08 | 84.91 | 98.31 | 0.27 | 171.05 | -66.67 | 2.31 | -55.66 | -64.79 | 0.23 | 91.67 | -17.86 | 0 | 0 | 0 | 1.02 | 126.22 | -13.59 | 0.6 | -49.15 | -40.0 | 0.58 | -56.72 | -29.27 | 0.98 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 167.52 | -28.25 | -53.96 |
| 23Q3 (16) | 5.44 | 101.48 | 336.52 | -0.23 | -360.0 | 50.0 | -0.53 | 77.73 | -154.64 | -0.38 | -337.5 | -190.48 | 5.21 | 96.6 | 288.77 | 0.12 | 140.0 | -74.47 | 0 | 0 | 0 | 0.45 | 129.53 | -69.91 | 1.18 | 15.69 | -33.71 | 1.34 | 20.72 | -31.63 | 0.98 | -2.97 | -16.24 | 0.01 | 0.0 | 0.0 | 233.48 | 84.19 | 418.75 |
| 23Q2 (15) | 2.7 | 75.32 | 201.89 | -0.05 | 82.76 | 78.26 | -2.38 | -85.94 | -376.0 | 0.16 | 118.18 | 147.06 | 2.65 | 112.0 | 192.01 | 0.05 | -82.76 | -78.26 | 0 | 0 | 0 | 0.20 | -85.9 | -80.58 | 1.02 | 200.0 | 1600.0 | 1.11 | 270.0 | 825.0 | 1.01 | -5.61 | -15.83 | 0.01 | 0.0 | 0.0 | 126.76 | 13.59 | 163.62 |
| 23Q1 (14) | 1.54 | -77.49 | -82.42 | -0.29 | -3.57 | 39.58 | -1.28 | 73.0 | 65.41 | -0.88 | -208.64 | -383.87 | 1.25 | -80.95 | -84.9 | 0.29 | 3.57 | -40.82 | 0 | 0 | 0 | 1.39 | 18.02 | -34.61 | 0.34 | -66.0 | 750.0 | 0.3 | -63.41 | 500.0 | 1.07 | 1.9 | -14.4 | 0.01 | 0.0 | 0.0 | 111.59 | -69.33 | -83.31 |
| 22Q4 (13) | 6.84 | 397.39 | 114.42 | -0.28 | 39.13 | -131.11 | -4.74 | -588.66 | -25.07 | 0.81 | 92.86 | 910.0 | 6.56 | 337.68 | 60.39 | 0.28 | -40.43 | -51.72 | 0 | 0 | 0 | 1.18 | -21.21 | -36.91 | 1.0 | -43.82 | 49.25 | 0.82 | -58.16 | -34.4 | 1.05 | -10.26 | -13.22 | 0.01 | 0.0 | 0.0 | 363.83 | 596.71 | 181.71 |
| 22Q3 (12) | -2.3 | 13.21 | -319.05 | -0.46 | -100.0 | 43.9 | 0.97 | 294.0 | 488.0 | 0.42 | 223.53 | 321.05 | -2.76 | 4.17 | -1300.0 | 0.47 | 104.35 | -42.68 | 0 | 0 | 0 | 1.50 | 48.12 | -44.49 | 1.78 | 2866.67 | 43.55 | 1.96 | 1533.33 | 60.66 | 1.17 | -2.5 | -4.1 | 0.01 | 0.0 | 0.0 | -73.25 | 63.24 | -270.91 |
| 22Q2 (11) | -2.65 | -130.25 | 20.42 | -0.23 | 52.08 | 89.59 | -0.5 | 86.49 | -111.04 | -0.34 | -209.68 | -161.82 | -2.88 | -134.78 | 48.01 | 0.23 | -53.06 | -89.59 | 0 | 0 | 0 | 1.01 | -52.52 | -86.81 | 0.06 | 50.0 | -90.32 | 0.12 | 140.0 | -78.57 | 1.2 | -4.0 | 0.84 | 0.01 | 0.0 | 0.0 | -199.25 | -129.8 | -5.31 |
| 22Q1 (10) | 8.76 | 174.61 | 511.27 | -0.48 | -153.33 | 66.9 | -3.7 | 2.37 | -248.0 | 0.31 | 410.0 | 444.44 | 8.28 | 102.44 | 331.28 | 0.49 | -15.52 | -66.67 | 0 | 0 | 0 | 2.13 | 13.87 | -64.59 | 0.04 | -94.03 | -63.64 | 0.05 | -96.0 | -16.67 | 1.25 | 3.31 | 13.64 | 0.01 | 0.0 | 0.0 | 668.70 | 417.77 | 467.32 |
| 21Q4 (9) | 3.19 | 203.81 | -11.39 | 0.9 | 209.76 | 177.59 | -3.79 | -1416.0 | -316.48 | -0.1 | 47.37 | 62.96 | 4.09 | 1678.26 | 67.62 | 0.58 | -29.27 | -49.12 | 0 | 0 | 0 | 1.87 | -30.68 | -55.37 | 0.67 | -45.97 | 4.69 | 1.25 | 2.46 | 115.52 | 1.21 | -0.82 | 21.0 | 0.01 | 0.0 | 0.0 | 129.15 | 201.35 | -42.96 |
| 21Q3 (8) | 1.05 | 131.53 | -68.28 | -0.82 | 62.9 | 10.87 | -0.25 | -105.52 | 72.53 | -0.19 | -134.55 | -11.76 | 0.23 | 104.15 | -90.38 | 0.82 | -62.9 | -11.83 | 0 | 0 | 0 | 2.70 | -64.8 | -17.93 | 1.24 | 100.0 | -13.89 | 1.22 | 117.86 | -14.69 | 1.22 | 2.52 | 19.61 | 0.01 | 0.0 | 0.0 | 42.86 | 122.65 | -68.15 |
| 21Q2 (7) | -3.33 | -56.34 | -1133.33 | -2.21 | -52.41 | -256.45 | 4.53 | 81.2 | 335.58 | 0.55 | 711.11 | 5400.0 | -5.54 | -54.75 | -522.47 | 2.21 | 50.34 | 220.29 | 0 | 0 | 0 | 7.68 | 27.46 | 196.03 | 0.62 | 463.64 | -67.71 | 0.56 | 833.33 | -69.23 | 1.19 | 8.18 | 19.0 | 0.01 | 0.0 | 0.0 | -189.20 | -3.93 | -1883.14 |
| 21Q1 (6) | -2.13 | -159.17 | -80.51 | -1.45 | -25.0 | -530.43 | 2.5 | 374.73 | 1036.36 | -0.09 | 66.67 | -133.33 | -3.58 | -246.72 | -153.9 | 1.47 | 28.95 | 488.0 | 0 | 0 | 0 | 6.02 | 43.53 | 235.45 | 0.11 | -82.81 | 113.58 | 0.06 | -89.66 | 107.69 | 1.1 | 10.0 | 6.8 | 0.01 | 0.0 | 0.0 | -182.05 | -180.41 | 59.89 |
| 20Q4 (5) | 3.6 | 8.76 | -32.33 | -1.16 | -26.09 | 27.5 | -0.91 | 0.0 | 63.16 | -0.27 | -58.82 | -575.0 | 2.44 | 2.09 | -34.41 | 1.14 | 22.58 | -34.86 | 0 | 0 | 0 | 4.20 | 27.45 | -52.2 | 0.64 | -55.56 | 60.0 | 0.58 | -59.44 | 314.29 | 1.0 | -1.96 | -2.91 | 0.01 | 0.0 | 0.0 | 226.42 | 68.27 | -49.78 |
| 20Q3 (4) | 3.31 | 1325.93 | 0.0 | -0.92 | -48.39 | 0.0 | -0.91 | -187.5 | 0.0 | -0.17 | -1800.0 | 0.0 | 2.39 | 368.54 | 0.0 | 0.93 | 34.78 | 0.0 | 0 | 0 | 0.0 | 3.29 | 26.96 | 0.0 | 1.44 | -25.0 | 0.0 | 1.43 | -21.43 | 0.0 | 1.02 | 2.0 | 0.0 | 0.01 | 0.0 | 0.0 | 134.55 | 1510.31 | 0.0 |
| 20Q2 (3) | -0.27 | 77.12 | 0.0 | -0.62 | -169.57 | 0.0 | 1.04 | 372.73 | 0.0 | 0.01 | -96.3 | 0.0 | -0.89 | 36.88 | 0.0 | 0.69 | 176.0 | 0.0 | 0 | 0 | 0.0 | 2.59 | 44.43 | 0.0 | 1.92 | 337.04 | 0.0 | 1.82 | 333.33 | 0.0 | 1.0 | -2.91 | 0.0 | 0.01 | 0.0 | 0.0 | -9.54 | 97.9 | 0.0 |
| 20Q1 (2) | -1.18 | -122.18 | 0.0 | -0.23 | 85.62 | 0.0 | 0.22 | 108.91 | 0.0 | 0.27 | 775.0 | 0.0 | -1.41 | -137.9 | 0.0 | 0.25 | -85.71 | 0.0 | 0 | 0 | 0.0 | 1.80 | -79.55 | 0.0 | -0.81 | -302.5 | 0.0 | -0.78 | -657.14 | 0.0 | 1.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -453.85 | -200.67 | 0.0 |
| 19Q4 (1) | 5.32 | 0.0 | 0.0 | -1.6 | 0.0 | 0.0 | -2.47 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.78 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 450.85 | 0.0 | 0.0 |
