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) | 10.85 | -12.22 | -0.03 | 0 | -8.16 | 0 | -0.37 | 0 | 10.82 | -1.9 | 0.78 | -15.22 | -0.6 | 0 | 1.42 | -22.05 | 13.72 | 11.73 | 11.29 | 3.2 | 1.54 | -3.14 | 0.47 | 67.86 | 81.58 | -15.45 |
| 2022 (9) | 12.36 | -1.59 | -1.33 | 0 | -11.03 | 0 | 0.02 | -77.78 | 11.03 | 1.47 | 0.92 | 53.33 | -0.46 | 0 | 1.82 | 37.4 | 12.28 | 7.62 | 10.94 | 31.49 | 1.59 | 9.66 | 0.28 | 27.27 | 96.49 | -23.26 |
| 2021 (8) | 12.56 | 138.78 | -1.69 | 0 | -10.44 | 0 | 0.09 | 0 | 10.87 | 61.52 | 0.6 | -64.29 | -0.69 | 0 | 1.32 | -66.76 | 11.41 | 19.23 | 8.32 | -9.96 | 1.45 | 5.84 | 0.22 | 10.0 | 125.73 | 158.38 |
| 2020 (7) | 5.26 | -56.53 | 1.47 | 0 | -8.07 | 0 | -0.97 | 0 | 6.73 | -28.18 | 1.68 | 140.0 | 0.11 | -68.57 | 3.98 | 153.87 | 9.57 | -22.13 | 9.24 | 2.67 | 1.37 | 3.01 | 0.2 | 5.26 | 48.66 | -57.7 |
| 2019 (6) | 12.1 | 12.66 | -2.73 | 0 | -8.49 | 0 | -0.27 | 0 | 9.37 | -66.17 | 0.7 | -5.41 | 0.35 | 0 | 1.57 | -14.51 | 12.29 | 15.94 | 9.0 | -38.4 | 1.33 | 4.72 | 0.19 | 5.56 | 115.02 | 71.99 |
| 2018 (5) | 10.74 | 7.72 | 16.96 | 0 | -18.62 | 0 | 0.02 | -86.67 | 27.7 | 937.45 | 0.74 | -23.71 | -0.06 | 0 | 1.83 | -22.9 | 10.6 | -15.67 | 14.61 | 8.62 | 1.27 | -4.51 | 0.18 | 125.0 | 66.87 | -0.33 |
| 2017 (4) | 9.97 | -18.74 | -7.3 | 0 | -8.76 | 0 | 0.15 | -46.43 | 2.67 | -76.43 | 0.97 | -4.9 | -0.5 | 0 | 2.38 | -12.32 | 12.57 | 6.53 | 13.45 | 12.74 | 1.33 | 31.68 | 0.08 | -63.64 | 67.09 | -28.04 |
| 2016 (3) | 12.27 | 92.02 | -0.94 | 0 | -7.18 | 0 | 0.28 | 0 | 11.33 | -16.2 | 1.02 | -42.37 | -0.03 | 0 | 2.71 | -51.05 | 11.8 | 49.37 | 11.93 | -1.49 | 1.01 | 4.12 | 0.22 | 0.0 | 93.24 | 94.06 |
| 2015 (2) | 6.39 | 10.55 | 7.13 | 0 | -4.94 | 0 | -0.01 | 0 | 13.52 | 377.74 | 1.77 | -74.12 | -0.07 | 0 | 5.54 | -75.86 | 7.9 | 133.73 | 12.11 | 55.26 | 0.97 | 0.0 | 0.22 | -18.52 | 48.05 | -24.86 |
| 2014 (1) | 5.78 | 8.04 | -2.95 | 0 | -3.71 | 0 | 0.02 | -95.83 | 2.83 | -15.52 | 6.84 | 55.1 | 0.08 | 0 | 22.95 | 61.87 | 3.38 | -0.59 | 7.8 | 32.88 | 0.97 | 25.97 | 0.27 | 12.5 | 63.94 | -17.78 |
| 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) | 1.02 | 6.25 | 52.24 | 1.43 | 196.62 | 561.29 | -1.3 | -4.84 | 35.96 | -0.04 | -136.36 | -233.33 | 2.45 | 571.15 | 580.56 | 0.26 | 30.0 | 4.0 | -0.1 | -600.0 | 0 | 1.70 | 16.6 | -2.78 | 4.51 | 59.36 | -10.52 | 3.73 | 42.37 | -0.8 | 0.4 | 2.56 | 2.56 | 0.12 | 140.0 | 50.0 | 24.00 | -23.5 | 51.52 |
| 24Q2 (19) | 0.96 | -72.57 | -56.36 | -1.48 | -40.95 | -249.49 | -1.24 | 38.31 | 18.42 | 0.11 | 375.0 | 320.0 | -0.52 | -121.22 | -116.3 | 0.2 | -13.04 | 0.0 | 0.02 | 0 | 104.55 | 1.45 | -19.43 | -8.22 | 2.83 | -8.71 | -15.27 | 2.62 | -6.76 | -15.21 | 0.39 | 5.41 | 0.0 | 0.05 | -58.33 | -68.75 | 31.37 | -70.42 | -48.09 |
| 24Q1 (18) | 3.5 | -39.02 | 56.25 | -1.05 | -59.09 | -2000.0 | -2.01 | 40.18 | -59.52 | -0.04 | 83.33 | 66.67 | 2.45 | -51.77 | 11.87 | 0.23 | 4.55 | 109.09 | 0 | 100.0 | -100.0 | 1.81 | 34.99 | 91.37 | 3.1 | 7.27 | 26.53 | 2.81 | 37.07 | 17.57 | 0.37 | -2.63 | -2.63 | 0.12 | 9.09 | 0.0 | 106.06 | -53.07 | 36.84 |
| 23Q4 (17) | 5.74 | 756.72 | 51.45 | -0.66 | -112.9 | 41.59 | -3.36 | -65.52 | 10.16 | -0.24 | -900.0 | -220.0 | 5.08 | 1311.11 | 90.98 | 0.22 | -12.0 | -18.52 | -0.17 | 0 | 57.5 | 1.34 | -23.34 | -24.07 | 2.89 | -42.66 | -8.25 | 2.05 | -45.48 | -16.33 | 0.38 | -2.56 | -5.0 | 0.11 | 37.5 | 0.0 | 225.98 | 1326.74 | 76.49 |
| 23Q3 (16) | 0.67 | -69.55 | -83.04 | -0.31 | -131.31 | -1133.33 | -2.03 | -33.55 | 42.49 | 0.03 | 160.0 | 109.68 | 0.36 | -88.71 | -90.95 | 0.25 | 25.0 | -3.85 | 0 | 100.0 | 100.0 | 1.74 | 10.08 | -11.03 | 5.04 | 50.9 | 36.59 | 3.76 | 21.68 | 11.24 | 0.39 | 0.0 | -2.5 | 0.08 | -50.0 | 33.33 | 15.84 | -73.79 | -84.6 |
| 23Q2 (15) | 2.2 | -1.79 | 52.78 | 0.99 | 2080.0 | 1090.0 | -1.52 | -20.63 | -117.14 | -0.05 | 58.33 | 66.67 | 3.19 | 45.66 | 138.06 | 0.2 | 81.82 | -4.76 | -0.44 | -4500.0 | -2300.0 | 1.58 | 67.99 | -12.01 | 3.34 | 36.33 | 12.08 | 3.09 | 29.29 | 8.8 | 0.39 | 2.63 | -2.5 | 0.16 | 33.33 | 166.67 | 60.44 | -22.02 | 38.51 |
| 23Q1 (14) | 2.24 | -40.9 | -29.56 | -0.05 | 95.58 | 61.54 | -1.26 | 66.31 | 58.96 | -0.12 | -160.0 | -144.44 | 2.19 | -17.67 | -28.2 | 0.11 | -59.26 | -38.89 | 0.01 | 102.5 | 116.67 | 0.94 | -46.44 | -45.65 | 2.45 | -22.22 | -0.81 | 2.39 | -2.45 | 4.82 | 0.38 | -5.0 | -2.56 | 0.12 | 9.09 | 100.0 | 77.51 | -39.47 | -33.46 |
| 22Q4 (13) | 3.79 | -4.05 | -30.07 | -1.13 | -3866.67 | -71.21 | -3.74 | -5.95 | 51.62 | 0.2 | 164.52 | 33.33 | 2.66 | -33.17 | -44.12 | 0.27 | 3.85 | 3.85 | -0.4 | -1900.0 | -81.82 | 1.76 | -10.18 | -0.56 | 3.15 | -14.63 | -16.45 | 2.45 | -27.51 | -28.78 | 0.4 | 0.0 | 5.26 | 0.11 | 83.33 | 83.33 | 128.04 | 24.47 | -8.34 |
| 22Q3 (12) | 3.95 | 174.31 | 252.68 | 0.03 | 130.0 | 104.92 | -3.53 | -404.29 | -2841.67 | -0.31 | -106.67 | -444.44 | 3.98 | 197.01 | 680.39 | 0.26 | 23.81 | 52.94 | -0.02 | -200.0 | 80.0 | 1.96 | 8.87 | 22.26 | 3.69 | 23.83 | 35.16 | 3.38 | 19.01 | 33.6 | 0.4 | 0.0 | 8.11 | 0.06 | 0.0 | 0.0 | 102.86 | 135.73 | 171.86 |
| 22Q2 (11) | 1.44 | -54.72 | -47.45 | -0.1 | 23.08 | 79.59 | -0.7 | 77.2 | 72.55 | -0.15 | -155.56 | -150.0 | 1.34 | -56.07 | -40.44 | 0.21 | 16.67 | 133.33 | 0.02 | 133.33 | 105.41 | 1.80 | 3.76 | 108.72 | 2.98 | 20.65 | 9.56 | 2.84 | 24.56 | 787.5 | 0.4 | 2.56 | 11.11 | 0.06 | 0.0 | 20.0 | 43.64 | -62.54 | -88.37 |
| 22Q1 (10) | 3.18 | -41.33 | -2.75 | -0.13 | 80.3 | -285.71 | -3.07 | 60.28 | -6040.0 | 0.27 | 80.0 | 400.0 | 3.05 | -35.92 | -8.68 | 0.18 | -30.77 | 125.0 | -0.06 | 72.73 | 0 | 1.74 | -2.0 | 109.16 | 2.47 | -34.48 | 12.79 | 2.28 | -33.72 | 12.32 | 0.39 | 2.63 | 11.43 | 0.06 | 0.0 | 20.0 | 116.48 | -16.61 | -13.44 |
| 21Q4 (9) | 5.42 | 383.93 | 143.05 | -0.66 | -8.2 | -306.25 | -7.73 | -6341.67 | -122.13 | 0.15 | 66.67 | 850.0 | 4.76 | 833.33 | 86.67 | 0.26 | 52.94 | 100.0 | -0.22 | -120.0 | -215.79 | 1.77 | 10.43 | 63.9 | 3.77 | 38.1 | 55.14 | 3.44 | 35.97 | 30.8 | 0.38 | 2.7 | 11.76 | 0.06 | 0.0 | 20.0 | 139.69 | 269.18 | 89.18 |
| 21Q3 (8) | 1.12 | -59.12 | 0.0 | -0.61 | -24.49 | -178.21 | -0.12 | 95.29 | 85.37 | 0.09 | 250.0 | 140.91 | 0.51 | -77.33 | -73.16 | 0.17 | 88.89 | -86.51 | -0.1 | 72.97 | -900.0 | 1.60 | 85.86 | -86.97 | 2.73 | 0.37 | 25.81 | 2.53 | 690.62 | 13.96 | 0.37 | 2.78 | 8.82 | 0.06 | 20.0 | 20.0 | 37.84 | -89.92 | -11.82 |
| 21Q2 (7) | 2.74 | -16.21 | 722.73 | -0.49 | -800.0 | -263.33 | -2.55 | -5000.0 | 13.27 | -0.06 | 33.33 | 93.02 | 2.25 | -32.63 | 1707.14 | 0.09 | 12.5 | -35.71 | -0.37 | 0 | -362.5 | 0.86 | 3.98 | -44.47 | 2.72 | 24.2 | 27.7 | 0.32 | -84.24 | -82.8 | 0.36 | 2.86 | 2.86 | 0.05 | 0.0 | 0.0 | 375.34 | 178.92 | 2027.9 |
| 21Q1 (6) | 3.27 | 46.64 | 39.15 | 0.07 | -78.12 | 0.0 | -0.05 | 98.56 | 93.98 | -0.09 | -350.0 | -175.0 | 3.34 | 30.98 | 38.02 | 0.08 | -38.46 | -46.67 | 0 | -100.0 | 0 | 0.83 | -23.2 | -39.53 | 2.19 | -9.88 | -22.89 | 2.03 | -22.81 | -20.08 | 0.35 | 2.94 | 2.94 | 0.05 | 0.0 | 0.0 | 134.57 | 82.24 | 67.78 |
| 20Q4 (5) | 2.23 | 99.11 | -34.99 | 0.32 | -58.97 | -75.94 | -3.48 | -324.39 | -17.17 | -0.02 | 90.91 | 88.24 | 2.55 | 34.21 | -46.43 | 0.13 | -89.68 | -56.67 | 0.19 | 2000.0 | -45.71 | 1.08 | -91.22 | -59.98 | 2.43 | 11.98 | -0.41 | 2.63 | 18.47 | 748.39 | 0.34 | 0.0 | 9.68 | 0.05 | 0.0 | 25.0 | 73.84 | 72.08 | -85.79 |
| 20Q3 (4) | 1.12 | 354.55 | 0.0 | 0.78 | 160.0 | 0.0 | -0.82 | 72.11 | 0.0 | -0.22 | 74.42 | 0.0 | 1.9 | 1457.14 | 0.0 | 1.26 | 800.0 | 0.0 | -0.01 | 87.5 | 0.0 | 12.30 | 691.89 | 0.0 | 2.17 | 1.88 | 0.0 | 2.22 | 19.35 | 0.0 | 0.34 | -2.86 | 0.0 | 0.05 | 0.0 | 0.0 | 42.91 | 320.41 | 0.0 |
| 20Q2 (3) | -0.44 | -118.72 | 0.0 | 0.3 | 328.57 | 0.0 | -2.94 | -254.22 | 0.0 | -0.86 | -816.67 | 0.0 | -0.14 | -105.79 | 0.0 | 0.14 | -6.67 | 0.0 | -0.08 | 0 | 0.0 | 1.55 | 13.22 | 0.0 | 2.13 | -25.0 | 0.0 | 1.86 | -26.77 | 0.0 | 0.35 | 2.94 | 0.0 | 0.05 | 0.0 | 0.0 | -19.47 | -124.27 | 0.0 |
| 20Q1 (2) | 2.35 | -31.49 | 0.0 | 0.07 | -94.74 | 0.0 | -0.83 | 72.05 | 0.0 | 0.12 | 170.59 | 0.0 | 2.42 | -49.16 | 0.0 | 0.15 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | 1.37 | -49.18 | 0.0 | 2.84 | 16.39 | 0.0 | 2.54 | 719.35 | 0.0 | 0.34 | 9.68 | 0.0 | 0.05 | 25.0 | 0.0 | 80.20 | -84.57 | 0.0 |
| 19Q4 (1) | 3.43 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | -2.97 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 2.70 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 519.70 | 0.0 | 0.0 |
