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) | 12.3 | 342.45 | -13.69 | 0 | -7.51 | 0 | 0.42 | 0 | -1.39 | 0 | 2.49 | 336.84 | 0.06 | -83.33 | 5.49 | 291.95 | 11.98 | 1.53 | 10.34 | 49.86 | 3.09 | -5.79 | 0.16 | 6.67 | 90.51 | 236.31 |
| 2022 (9) | 2.78 | -84.54 | 9.63 | 0 | -16.04 | 0 | -0.22 | 0 | 12.41 | 1.72 | 0.57 | -40.62 | 0.36 | 125.0 | 1.40 | -23.09 | 11.8 | -33.41 | 6.9 | -49.08 | 3.28 | 4.79 | 0.15 | 7.14 | 26.91 | -74.82 |
| 2021 (8) | 17.98 | 18.13 | -5.78 | 0 | -4.4 | 0 | 0.44 | 76.0 | 12.2 | 61.38 | 0.96 | -3.03 | 0.16 | 14.29 | 1.82 | -25.38 | 17.72 | 58.21 | 13.55 | 41.15 | 3.13 | 7.93 | 0.14 | -41.67 | 106.90 | -10.52 |
| 2020 (7) | 15.22 | -17.01 | -7.66 | 0 | -8.14 | 0 | 0.25 | -16.67 | 7.56 | -59.18 | 0.99 | -48.17 | 0.14 | 0 | 2.44 | -34.33 | 11.2 | -37.4 | 9.6 | -32.96 | 2.9 | 25.0 | 0.24 | -11.11 | 119.47 | 10.15 |
| 2019 (6) | 18.34 | 39.26 | 0.18 | 0 | -0.9 | 0 | 0.3 | 0 | 18.52 | 135.92 | 1.91 | -65.77 | -0.59 | 0 | 3.72 | -69.5 | 17.89 | 14.46 | 14.32 | 17.47 | 2.32 | 134.34 | 0.27 | 12.5 | 108.46 | 10.52 |
| 2018 (5) | 13.17 | 83.17 | -5.32 | 0 | -2.19 | 0 | -0.16 | 0 | 7.85 | 7.68 | 5.58 | 685.92 | 0.02 | -60.0 | 12.19 | 464.85 | 15.63 | 94.65 | 12.19 | 109.09 | 0.99 | 15.12 | 0.24 | 60.0 | 98.14 | -6.64 |
| 2017 (4) | 7.19 | -52.32 | 0.1 | 0 | -7.91 | 0 | 0.33 | 0 | 7.29 | -38.27 | 0.71 | 10.94 | 0.05 | 0 | 2.16 | 13.3 | 8.03 | -20.02 | 5.83 | -20.25 | 0.86 | -1.15 | 0.15 | -6.25 | 105.12 | -41.87 |
| 2016 (3) | 15.08 | 174.18 | -3.27 | 0 | -8.38 | 0 | -0.2 | 0 | 11.81 | 76.01 | 0.64 | 72.97 | -1.39 | 0 | 1.90 | 126.14 | 10.04 | -26.77 | 7.31 | -37.36 | 0.87 | -12.12 | 0.16 | 23.08 | 180.82 | 320.48 |
| 2015 (2) | 5.5 | -33.25 | 1.21 | 0 | 3.33 | 0 | 0.68 | 28.3 | 6.71 | 10.36 | 0.37 | -60.64 | 0.02 | 100.0 | 0.84 | -72.49 | 13.71 | 56.15 | 11.67 | 54.37 | 0.99 | 15.12 | 0.13 | 550.0 | 43.00 | -55.95 |
| 2014 (1) | 8.24 | 3.65 | -2.16 | 0 | -9.46 | 0 | 0.53 | -62.94 | 6.08 | 121.09 | 0.94 | -85.63 | 0.01 | 0 | 3.06 | -87.36 | 8.78 | 8.26 | 7.56 | 9.09 | 0.86 | 45.76 | 0.02 | 0 | 97.63 | -7.65 |
| 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) | 0.95 | -40.62 | -77.8 | -14.36 | -535.15 | -257.63 | -8.3 | -828.07 | -912.2 | -0.02 | 90.48 | 33.33 | -13.41 | -373.67 | -200.15 | 0.22 | -94.72 | -15.38 | -0.02 | -150.0 | 0.0 | 2.15 | -94.75 | 1.82 | 1.79 | -17.89 | -53.51 | 1.26 | -41.67 | -29.61 | 0.79 | 0.0 | 3.95 | 0.04 | 33.33 | 0.0 | 45.45 | -15.34 | -72.49 |
| 24Q2 (19) | 1.6 | 627.27 | -56.4 | 3.3 | 317.72 | 392.04 | 1.14 | 385.0 | 80.95 | -0.21 | 0 | -520.0 | 4.9 | 385.15 | 92.91 | 4.17 | 2506.25 | 1637.5 | 0.04 | 300.0 | 33.33 | 40.96 | 2455.05 | 1825.25 | 2.18 | 3.32 | -34.73 | 2.16 | 200.0 | 36.71 | 0.79 | 3.95 | 2.6 | 0.03 | -25.0 | -25.0 | 53.69 | 270.96 | -65.03 |
| 24Q1 (18) | 0.22 | -84.93 | -92.36 | 0.79 | 177.45 | 103.83 | -0.4 | 94.14 | 18.37 | 0 | -100.0 | -100.0 | 1.01 | 129.55 | 105.68 | 0.16 | -91.62 | 100.0 | 0.01 | -50.0 | -66.67 | 1.60 | -89.68 | 89.58 | 2.11 | 0.0 | -21.27 | 0.72 | -76.0 | -81.86 | 0.76 | -1.3 | -2.56 | 0.04 | 0.0 | 0.0 | 14.47 | -62.23 | -75.93 |
| 23Q4 (17) | 1.46 | -65.89 | 87.18 | -1.02 | -111.2 | -162.58 | -6.83 | -732.93 | -5591.67 | 0.15 | 600.0 | 225.0 | 0.44 | -96.71 | -81.74 | 1.91 | 634.62 | 961.11 | 0.02 | 200.0 | -71.43 | 15.54 | 635.81 | 810.02 | 2.11 | -45.19 | -0.47 | 3.0 | 67.6 | 47.06 | 0.77 | 1.32 | -2.53 | 0.04 | 0.0 | 0.0 | 38.32 | -76.81 | 41.0 |
| 23Q3 (16) | 4.28 | 16.62 | 139.11 | 9.11 | 906.19 | 127.18 | -0.82 | -230.16 | -10.81 | -0.03 | -160.0 | 90.91 | 13.39 | 427.17 | 130.86 | 0.26 | 8.33 | 100.0 | -0.02 | -166.67 | -122.22 | 2.11 | -0.73 | 97.89 | 3.85 | 15.27 | -25.24 | 1.79 | 13.29 | 22.6 | 0.76 | -1.3 | -9.52 | 0.04 | 0.0 | 0.0 | 165.25 | 7.62 | 116.03 |
| 23Q2 (15) | 3.67 | 27.43 | 153.1 | -1.13 | 94.53 | -121.69 | 0.63 | 228.57 | 107.14 | 0.05 | -80.0 | -64.29 | 2.54 | 114.29 | -61.86 | 0.24 | 200.0 | 84.62 | 0.03 | 0.0 | -66.67 | 2.13 | 151.6 | 25.04 | 3.34 | 24.63 | 143.8 | 1.58 | -60.2 | 338.89 | 0.77 | -1.28 | -7.23 | 0.04 | 0.0 | 0.0 | 153.56 | 155.39 | 30.26 |
| 23Q1 (14) | 2.88 | 269.23 | 332.26 | -20.65 | -1366.87 | -1592.62 | -0.49 | -308.33 | 92.3 | 0.25 | 308.33 | 177.78 | -17.77 | -837.34 | -622.36 | 0.08 | -55.56 | -42.86 | 0.03 | -57.14 | -70.0 | 0.85 | -50.48 | -37.6 | 2.68 | 26.42 | -15.46 | 3.97 | 94.61 | 31.02 | 0.78 | -1.27 | -4.88 | 0.04 | 0.0 | 0.0 | 60.13 | 121.23 | 288.62 |
| 22Q4 (13) | 0.78 | -56.42 | -89.59 | 1.63 | -59.35 | 5333.33 | -0.12 | 83.78 | 94.89 | -0.12 | 63.64 | 7.69 | 2.41 | -58.45 | -67.95 | 0.18 | 38.46 | -41.94 | 0.07 | -22.22 | -41.67 | 1.71 | 60.01 | -17.09 | 2.12 | -58.83 | -56.2 | 2.04 | 39.73 | -40.0 | 0.79 | -5.95 | 1.28 | 0.04 | 0.0 | 33.33 | 27.18 | -64.47 | -84.72 |
| 22Q3 (12) | 1.79 | 23.45 | -65.31 | 4.01 | -23.03 | 168.78 | -0.74 | 91.61 | 41.73 | -0.33 | -335.71 | -175.0 | 5.8 | -12.91 | 965.67 | 0.13 | 0.0 | -63.89 | 0.09 | 0.0 | 550.0 | 1.07 | -37.27 | -58.7 | 5.15 | 275.91 | 12.45 | 1.46 | 305.56 | -61.27 | 0.84 | 1.2 | 3.7 | 0.04 | 0.0 | 0.0 | 76.50 | -35.11 | -31.51 |
| 22Q2 (11) | 1.45 | 216.94 | -0.68 | 5.21 | 527.05 | 10520.0 | -8.82 | -38.68 | -2051.22 | 0.14 | 55.56 | -54.84 | 6.66 | 370.73 | 372.34 | 0.13 | -7.14 | -31.58 | 0.09 | -10.0 | 350.0 | 1.70 | 25.55 | 13.29 | 1.37 | -56.78 | -68.72 | 0.36 | -88.12 | -89.02 | 0.83 | 1.22 | 6.41 | 0.04 | 0.0 | 33.33 | 117.89 | 469.82 | 230.24 |
| 22Q1 (10) | -1.24 | -116.56 | -132.04 | -1.22 | -4166.67 | -1842.86 | -6.36 | -170.64 | -1618.92 | 0.09 | 169.23 | -75.68 | -2.46 | -132.71 | -162.44 | 0.14 | -54.84 | 40.0 | 0.1 | -16.67 | 150.0 | 1.36 | -34.2 | 50.16 | 3.17 | -34.5 | -18.93 | 3.03 | -10.88 | -2.57 | 0.82 | 5.13 | 7.89 | 0.04 | 33.33 | 0.0 | -31.88 | -117.92 | -132.21 |
| 21Q4 (9) | 7.49 | 45.16 | -21.82 | 0.03 | 100.51 | 101.23 | -2.35 | -85.04 | 65.64 | -0.13 | -8.33 | -176.47 | 7.52 | 1222.39 | 5.17 | 0.31 | -13.89 | -6.06 | 0.12 | 700.0 | 300.0 | 2.06 | -20.3 | -9.43 | 4.84 | 5.68 | 33.33 | 3.4 | -9.81 | 5.26 | 0.78 | -3.7 | -1.27 | 0.03 | -25.0 | -70.0 | 177.91 | 59.29 | -23.49 |
| 21Q3 (8) | 5.16 | 253.42 | -0.39 | -5.83 | -11560.0 | -42.89 | -1.27 | -209.76 | -273.53 | -0.12 | -138.71 | -1300.0 | -0.67 | -147.52 | -160.91 | 0.36 | 89.47 | 63.64 | -0.02 | -200.0 | -118.18 | 2.58 | 72.06 | 21.23 | 4.58 | 4.57 | 41.8 | 3.77 | 14.94 | 28.67 | 0.81 | 3.85 | 1.25 | 0.04 | 33.33 | 0.0 | 111.69 | 212.88 | -18.71 |
| 21Q2 (7) | 1.46 | -62.27 | 10.61 | -0.05 | -171.43 | 28.57 | -0.41 | -10.81 | -51.85 | 0.31 | -16.22 | 121.43 | 1.41 | -64.21 | 12.8 | 0.19 | 90.0 | 18.75 | 0.02 | -50.0 | -60.0 | 1.50 | 66.42 | -13.92 | 4.38 | 12.02 | 45.03 | 3.28 | 5.47 | 32.26 | 0.78 | 2.63 | 18.18 | 0.03 | -25.0 | -25.0 | 35.70 | -63.93 | -14.0 |
| 21Q1 (6) | 3.87 | -59.6 | 550.0 | 0.07 | 102.88 | 106.48 | -0.37 | 94.59 | 45.59 | 0.37 | 117.65 | 628.57 | 3.94 | -44.9 | 303.09 | 0.1 | -69.7 | -62.96 | 0.04 | 33.33 | 300.0 | 0.90 | -60.32 | -78.11 | 3.91 | 7.71 | 196.21 | 3.11 | -3.72 | 223.96 | 0.76 | -3.8 | 16.92 | 0.04 | -60.0 | -20.0 | 98.98 | -57.43 | 291.05 |
| 20Q4 (5) | 9.58 | 84.94 | 76.75 | -2.43 | 40.44 | -205.19 | -6.84 | -1911.76 | -643.48 | 0.17 | 1600.0 | 54.55 | 7.15 | 550.0 | -7.5 | 0.33 | 50.0 | -54.17 | 0.03 | -72.73 | 106.52 | 2.27 | 6.69 | -55.21 | 3.63 | 12.38 | -23.9 | 3.23 | 10.24 | -14.32 | 0.79 | -1.25 | 16.18 | 0.1 | 150.0 | 66.67 | 232.52 | 69.23 | 93.48 |
| 20Q3 (4) | 5.18 | 292.42 | 0.0 | -4.08 | -5728.57 | 0.0 | -0.34 | -25.93 | 0.0 | 0.01 | -92.86 | 0.0 | 1.1 | -12.0 | 0.0 | 0.22 | 37.5 | 0.0 | 0.11 | 120.0 | 0.0 | 2.13 | 22.18 | 0.0 | 3.23 | 6.95 | 0.0 | 2.93 | 18.15 | 0.0 | 0.8 | 21.21 | 0.0 | 0.04 | 0.0 | 0.0 | 137.40 | 231.01 | 0.0 |
| 20Q2 (3) | 1.32 | 253.49 | 0.0 | -0.07 | 93.52 | 0.0 | -0.27 | 60.29 | 0.0 | 0.14 | 300.0 | 0.0 | 1.25 | 164.43 | 0.0 | 0.16 | -40.74 | 0.0 | 0.05 | 400.0 | 0.0 | 1.74 | -57.67 | 0.0 | 3.02 | 128.79 | 0.0 | 2.48 | 158.33 | 0.0 | 0.66 | 1.54 | 0.0 | 0.04 | -20.0 | 0.0 | 41.51 | 180.12 | 0.0 |
| 20Q1 (2) | -0.86 | -115.87 | 0.0 | -1.08 | -146.75 | 0.0 | -0.68 | 26.09 | 0.0 | -0.07 | -163.64 | 0.0 | -1.94 | -125.1 | 0.0 | 0.27 | -62.5 | 0.0 | 0.01 | 102.17 | 0.0 | 4.12 | -18.82 | 0.0 | 1.32 | -72.33 | 0.0 | 0.96 | -74.54 | 0.0 | 0.65 | -4.41 | 0.0 | 0.05 | -16.67 | 0.0 | -51.81 | -143.11 | 0.0 |
| 19Q4 (1) | 5.42 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 7.73 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 5.08 | 0.0 | 0.0 | 4.77 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 120.18 | 0.0 | 0.0 |
