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) | 11.8 | 22.03 | -4.03 | 0 | -12.02 | 0 | -0.67 | 0 | 7.77 | -44.1 | 0.86 | -49.11 | -0.37 | 0 | 1.22 | -47.06 | 9.3 | 22.85 | 8.27 | -1.43 | 2.81 | -20.4 | 0.14 | -36.36 | 105.17 | 32.03 |
| 2022 (9) | 9.67 | -0.1 | 4.23 | 931.71 | -7.02 | 0 | 1.03 | 98.08 | 13.9 | 37.76 | 1.69 | -3.43 | 0.02 | -33.33 | 2.31 | 3.08 | 7.57 | -20.98 | 8.39 | 13.84 | 3.53 | -7.35 | 0.22 | -15.38 | 79.65 | -5.86 |
| 2021 (8) | 9.68 | -20.98 | 0.41 | 0 | -12.28 | 0 | 0.52 | 0 | 10.09 | 21.86 | 1.75 | -44.62 | 0.03 | -72.73 | 2.24 | -42.63 | 9.58 | -0.31 | 7.37 | -6.94 | 3.81 | -0.26 | 0.26 | 30.0 | 84.62 | -17.53 |
| 2020 (7) | 12.25 | 24.11 | -3.97 | 0 | -6.74 | 0 | -1.81 | 0 | 8.28 | 65.27 | 3.16 | -55.37 | 0.11 | 0 | 3.91 | -54.78 | 9.61 | 7.74 | 7.92 | 5.74 | 3.82 | 1.06 | 0.2 | 11.11 | 102.60 | 19.02 |
| 2019 (6) | 9.87 | 3.46 | -4.86 | 0 | -3.52 | 0 | 0.8 | 0 | 5.01 | 9.15 | 7.08 | 53.58 | -0.54 | 0 | 8.64 | 40.87 | 8.92 | 11.22 | 7.49 | 6.7 | 3.78 | 11.18 | 0.18 | 5.88 | 86.20 | -4.31 |
| 2018 (5) | 9.54 | 81.71 | -4.95 | 0 | -3.48 | 0 | -0.15 | 0 | 4.59 | 0 | 4.61 | -35.88 | 0.02 | 0 | 6.14 | -43.49 | 8.02 | 53.35 | 7.02 | 36.58 | 3.4 | 4.94 | 0.17 | 70.0 | 90.08 | 45.51 |
| 2017 (4) | 5.25 | -18.73 | -8.36 | 0 | 3.19 | -8.6 | -0.26 | 0 | -3.11 | 0 | 7.19 | 155.87 | -1.27 | 0 | 10.86 | 139.18 | 5.23 | -0.95 | 5.14 | -21.88 | 3.24 | 0.93 | 0.1 | 0.0 | 61.91 | -5.22 |
| 2016 (3) | 6.46 | 15.98 | -11.54 | 0 | 3.49 | 0 | -1.45 | 0 | -5.08 | 0 | 2.81 | -45.12 | -1.31 | 0 | 4.54 | -46.51 | 5.28 | -37.22 | 6.58 | -26.32 | 3.21 | 3.55 | 0.1 | 0.0 | 65.32 | 42.25 |
| 2015 (2) | 5.57 | -53.35 | -5.54 | 0 | -1.61 | 0 | -1.61 | 0 | 0.03 | -99.52 | 5.12 | -5.36 | -0.3 | 0 | 8.49 | -8.61 | 8.41 | 2.69 | 8.93 | 24.03 | 3.1 | 0.65 | 0.1 | -16.67 | 45.92 | -60.0 |
| 2014 (1) | 11.94 | 0.0 | -5.65 | 0 | -4.79 | 0 | 0.61 | 17.31 | 6.29 | -0.47 | 5.41 | 93.21 | -0.18 | 0 | 9.28 | 67.85 | 8.19 | 34.48 | 7.2 | 16.32 | 3.08 | -14.44 | 0.12 | -14.29 | 114.81 | -4.52 |
| 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) | 3.82 | 0.79 | 70.54 | -1.27 | -429.17 | 46.64 | -3.11 | -498.08 | 37.42 | 1.2 | 215.38 | 2900.0 | 2.55 | -28.17 | 1921.43 | 0.84 | 189.66 | 4100.0 | 0.01 | 107.69 | 103.57 | 3.99 | 172.03 | 3333.46 | 3.42 | 0.0 | 64.42 | 2.18 | -34.73 | -9.92 | 0.74 | 4.23 | 5.71 | 0.01 | 0.0 | -66.67 | 130.38 | 39.66 | 83.34 |
| 24Q2 (19) | 3.79 | 54.69 | 5.87 | -0.24 | 27.27 | 61.29 | -0.52 | 83.06 | 63.89 | -1.04 | -700.0 | -5100.0 | 3.55 | 67.45 | 19.93 | 0.29 | -23.68 | 20.83 | -0.13 | -333.33 | -140.62 | 1.47 | -30.6 | 3.47 | 3.42 | 19.58 | 53.36 | 3.34 | 24.63 | 63.73 | 0.71 | 4.41 | 2.9 | 0.01 | 0.0 | -75.0 | 93.35 | 28.4 | -27.77 |
| 24Q1 (18) | 2.45 | -6.84 | -26.87 | -0.33 | 17.5 | 47.62 | -3.07 | -130.83 | 28.1 | -0.13 | 73.47 | 38.1 | 2.12 | -4.93 | -22.06 | 0.38 | 31.03 | 18.75 | -0.03 | 62.5 | 90.91 | 2.11 | 41.75 | 10.42 | 2.86 | 1.06 | 32.41 | 2.68 | 28.23 | 55.81 | 0.68 | -2.86 | -5.56 | 0.01 | 0.0 | -80.0 | 72.70 | -22.6 | -45.96 |
| 23Q4 (17) | 2.63 | 17.41 | -39.26 | -0.4 | 83.19 | 34.43 | -1.33 | 73.24 | 29.26 | -0.49 | -1325.0 | -120.0 | 2.23 | 1692.86 | -40.05 | 0.29 | 1350.0 | -14.71 | -0.08 | 71.43 | 0 | 1.49 | 1182.92 | -22.03 | 2.83 | 36.06 | 119.38 | 2.09 | -13.64 | 145.88 | 0.7 | 0.0 | -9.09 | 0.01 | -66.67 | -80.0 | 93.93 | 32.09 | -63.77 |
| 23Q3 (16) | 2.24 | -37.43 | 286.21 | -2.38 | -283.87 | -600.0 | -4.97 | -245.14 | 17.99 | 0.04 | 300.0 | 104.4 | -0.14 | -104.73 | -158.33 | 0.02 | -91.67 | -94.29 | -0.28 | -187.5 | -1500.0 | 0.12 | -91.8 | -94.6 | 2.08 | -6.73 | 18.18 | 2.42 | 18.63 | -5.1 | 0.7 | 1.45 | -6.67 | 0.03 | -25.0 | -40.0 | 71.11 | -44.98 | 310.73 |
| 23Q2 (15) | 3.58 | 6.87 | 42.63 | -0.62 | 1.59 | -113.36 | -1.44 | 66.28 | -205.88 | -0.02 | 90.48 | 93.1 | 2.96 | 8.82 | -58.6 | 0.24 | -25.0 | -69.62 | 0.32 | 196.97 | 0 | 1.42 | -25.93 | -64.9 | 2.23 | 3.24 | 6.7 | 2.04 | 18.6 | -25.55 | 0.69 | -4.17 | -37.27 | 0.04 | -20.0 | -33.33 | 129.24 | -3.94 | 100.81 |
| 23Q1 (14) | 3.35 | -22.63 | 48.23 | -0.63 | -3.28 | -216.67 | -4.27 | -127.13 | -848.89 | -0.21 | -108.57 | 4.55 | 2.72 | -26.88 | -2.86 | 0.32 | -5.88 | 52.38 | -0.33 | 0 | 0 | 1.92 | 0.09 | 78.19 | 2.16 | 67.44 | -11.48 | 1.72 | 102.35 | -23.56 | 0.72 | -6.49 | -20.88 | 0.05 | 0.0 | -16.67 | 134.54 | -48.11 | 91.69 |
| 22Q4 (13) | 4.33 | 646.55 | 1.17 | -0.61 | -79.41 | -27.08 | -1.88 | 68.98 | 32.37 | 2.45 | 369.23 | 562.16 | 3.72 | 1450.0 | -2.11 | 0.34 | -2.86 | -50.72 | 0 | -100.0 | 0 | 1.91 | -11.17 | -42.27 | 1.29 | -26.7 | -49.81 | 0.85 | -66.67 | -59.33 | 0.77 | 2.67 | -16.3 | 0.05 | 0.0 | -16.67 | 259.28 | 1397.57 | 85.98 |
| 22Q3 (12) | 0.58 | -76.89 | -67.6 | -0.34 | -107.33 | 30.61 | -6.06 | -545.59 | -150.41 | -0.91 | -213.79 | -4450.0 | 0.24 | -96.64 | -81.54 | 0.35 | -55.7 | 20.69 | 0.02 | 0 | 0 | 2.15 | -46.7 | 50.4 | 1.76 | -15.79 | -28.74 | 2.55 | -6.93 | 46.55 | 0.75 | -31.82 | -23.47 | 0.05 | -16.67 | -16.67 | 17.31 | -73.1 | -73.11 |
| 22Q2 (11) | 2.51 | 11.06 | 1.21 | 4.64 | 759.26 | 714.04 | 1.36 | 402.22 | 302.99 | -0.29 | -31.82 | -307.14 | 7.15 | 155.36 | 134.43 | 0.79 | 276.19 | 172.41 | 0 | 0 | -100.0 | 4.04 | 276.0 | 167.4 | 2.09 | -14.34 | -15.73 | 2.74 | 21.78 | 45.74 | 1.1 | 20.88 | 15.79 | 0.06 | 0.0 | -14.29 | 64.36 | -8.3 | -24.74 |
| 22Q1 (10) | 2.26 | -47.2 | 100.0 | 0.54 | 212.5 | -32.5 | -0.45 | 83.81 | 92.99 | -0.22 | -159.46 | -833.33 | 2.8 | -26.32 | 45.08 | 0.21 | -69.57 | -56.25 | 0 | 0 | 0 | 1.07 | -67.57 | -60.17 | 2.44 | -5.06 | 19.02 | 2.25 | 7.66 | 35.54 | 0.91 | -1.09 | -5.21 | 0.06 | 0.0 | -14.29 | 70.19 | -49.66 | 67.08 |
| 21Q4 (9) | 4.28 | 139.11 | -23.71 | -0.48 | 2.04 | 11.11 | -2.78 | -14.88 | -334.38 | 0.37 | 1950.0 | 139.36 | 3.8 | 192.31 | -25.05 | 0.69 | 137.93 | -1.43 | 0 | 0 | 100.0 | 3.31 | 131.42 | 4.87 | 2.57 | 4.05 | 17.35 | 2.09 | 20.11 | 7.73 | 0.92 | -6.12 | 1.1 | 0.06 | 0.0 | 0.0 | 139.41 | 116.52 | -27.68 |
| 21Q3 (8) | 1.79 | -27.82 | 250.98 | -0.49 | -185.96 | -4.26 | -2.42 | -261.19 | -455.88 | -0.02 | -114.29 | 77.78 | 1.3 | -57.38 | 3150.0 | 0.29 | 0.0 | -68.13 | 0 | -100.0 | -100.0 | 1.43 | -5.23 | -69.41 | 2.47 | -0.4 | 4.66 | 1.74 | -7.45 | 0.0 | 0.98 | 3.16 | -2.0 | 0.06 | -14.29 | 20.0 | 64.39 | -24.71 | 252.24 |
| 21Q2 (7) | 2.48 | 119.47 | 55.0 | 0.57 | -28.75 | 129.84 | -0.67 | 89.56 | 76.82 | 0.14 | 366.67 | 156.0 | 3.05 | 58.03 | 1083.87 | 0.29 | -39.58 | -75.21 | 0.02 | 0 | -97.01 | 1.51 | -43.99 | -74.93 | 2.48 | 20.98 | 16.43 | 1.88 | 13.25 | 10.59 | 0.95 | -1.04 | 4.4 | 0.07 | 0.0 | 40.0 | 85.52 | 103.58 | 42.17 |
| 21Q1 (6) | 1.13 | -79.86 | -72.9 | 0.8 | 248.15 | 214.29 | -6.42 | -903.12 | -65.46 | 0.03 | 103.19 | 106.0 | 1.93 | -61.93 | -44.38 | 0.48 | -31.43 | 23.08 | 0 | 100.0 | 100.0 | 2.70 | -14.62 | 37.33 | 2.05 | -6.39 | -30.03 | 1.66 | -14.43 | -34.9 | 0.96 | 5.49 | -4.0 | 0.07 | 16.67 | 75.0 | 42.01 | -78.21 | -63.84 |
| 20Q4 (5) | 5.61 | 1000.0 | -0.18 | -0.54 | -14.89 | -158.7 | -0.64 | -194.12 | 81.29 | -0.94 | -944.44 | -264.91 | 5.07 | 12575.0 | -22.48 | 0.7 | -23.08 | -38.05 | -0.03 | -117.65 | -142.86 | 3.16 | -32.49 | -36.35 | 2.19 | -7.2 | -17.36 | 1.94 | 11.49 | -19.5 | 0.91 | -9.0 | -5.21 | 0.06 | 20.0 | 20.0 | 192.78 | 954.64 | 17.32 |
| 20Q3 (4) | 0.51 | -68.12 | 0.0 | -0.47 | 75.39 | 0.0 | 0.68 | 123.53 | 0.0 | -0.09 | 64.0 | 0.0 | 0.04 | 112.9 | 0.0 | 0.91 | -22.22 | 0.0 | 0.17 | -74.63 | 0.0 | 4.68 | -22.34 | 0.0 | 2.36 | 10.8 | 0.0 | 1.74 | 2.35 | 0.0 | 1.0 | 9.89 | 0.0 | 0.05 | 0.0 | 0.0 | 18.28 | -69.61 | 0.0 |
| 20Q2 (3) | 1.6 | -61.63 | 0.0 | -1.91 | -172.86 | 0.0 | -2.89 | 25.52 | 0.0 | -0.25 | 50.0 | 0.0 | -0.31 | -108.93 | 0.0 | 1.17 | 200.0 | 0.0 | 0.67 | 276.32 | 0.0 | 6.03 | 206.8 | 0.0 | 2.13 | -27.3 | 0.0 | 1.7 | -33.33 | 0.0 | 0.91 | -9.0 | 0.0 | 0.05 | 25.0 | 0.0 | 60.15 | -48.22 | 0.0 |
| 20Q1 (2) | 4.17 | -25.8 | 0.0 | -0.7 | -176.09 | 0.0 | -3.88 | -13.45 | 0.0 | -0.5 | -187.72 | 0.0 | 3.47 | -46.94 | 0.0 | 0.39 | -65.49 | 0.0 | -0.38 | -642.86 | 0.0 | 1.96 | -60.43 | 0.0 | 2.93 | 10.57 | 0.0 | 2.55 | 5.81 | 0.0 | 1.0 | 4.17 | 0.0 | 0.04 | -20.0 | 0.0 | 116.16 | -29.31 | 0.0 |
| 19Q4 (1) | 5.62 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -3.42 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 164.33 | 0.0 | 0.0 |
