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) | 11.72 | -63.49 | 1.3 | 0 | -14.64 | 0 | 1.63 | 0 | 13.02 | -50.61 | 1.09 | -78.33 | 0 | 0 | 2.27 | -56.6 | 9.68 | -76.62 | 10.17 | -69.94 | 2.26 | -0.44 | 0.05 | 0.0 | 93.91 | 5.76 |
| 2022 (9) | 32.1 | 67.19 | -5.74 | 0 | -17.68 | 0 | -0.05 | 0 | 26.36 | 111.73 | 5.03 | 56.7 | 0 | 0 | 5.22 | 5.69 | 41.41 | 97.66 | 33.83 | 71.29 | 2.27 | 5.09 | 0.05 | 25.0 | 88.80 | 1.51 |
| 2021 (8) | 19.2 | 14.15 | -6.75 | 0 | -6.05 | 0 | -0.39 | 0 | 12.45 | 23.39 | 3.21 | -49.69 | 0 | 0 | 4.94 | -54.25 | 20.95 | 5.7 | 19.75 | 29.85 | 2.16 | -6.09 | 0.04 | -20.0 | 87.47 | -8.68 |
| 2020 (7) | 16.82 | 54.74 | -6.73 | 0 | -9.38 | 0 | 0.06 | -40.0 | 10.09 | 34.0 | 6.38 | 109.18 | 0 | 0 | 10.81 | 46.61 | 19.82 | 146.82 | 15.21 | 129.07 | 2.3 | 11.11 | 0.05 | 0.0 | 95.79 | -22.81 |
| 2019 (6) | 10.87 | 38.83 | -3.34 | 0 | -1.79 | 0 | 0.1 | -81.48 | 7.53 | 0 | 3.05 | -70.7 | 0 | 0 | 7.37 | -69.22 | 8.03 | -18.64 | 6.64 | -24.29 | 2.07 | 10.7 | 0.05 | -37.5 | 124.09 | 69.89 |
| 2018 (5) | 7.83 | 50.29 | -10.61 | 0 | 1.34 | -74.62 | 0.54 | 0 | -2.78 | 0 | 10.41 | 550.62 | 0 | 0 | 23.95 | 400.65 | 9.87 | 55.68 | 8.77 | 106.35 | 1.87 | -6.5 | 0.08 | 60.0 | 73.04 | -11.68 |
| 2017 (4) | 5.21 | -18.08 | -8.39 | 0 | 5.28 | 604.0 | -0.07 | 0 | -3.18 | 0 | 1.6 | -22.33 | 0 | 0 | 4.78 | -26.9 | 6.34 | 0.79 | 4.25 | -13.09 | 2.0 | 4.71 | 0.05 | -16.67 | 82.70 | -10.8 |
| 2016 (3) | 6.36 | 25.2 | -5.29 | 0 | 0.75 | 0 | 0 | 0 | 1.07 | -9.32 | 2.06 | -38.51 | 0 | 0 | 6.54 | -48.49 | 6.29 | 34.4 | 4.89 | 9.89 | 1.91 | 17.9 | 0.06 | -25.0 | 92.71 | 12.24 |
| 2015 (2) | 5.08 | -13.46 | -3.9 | 0 | -1.58 | 0 | 0.08 | 60.0 | 1.18 | -73.06 | 3.35 | 151.88 | 0 | 0 | 12.70 | 140.8 | 4.68 | -1.47 | 4.45 | 3.97 | 1.62 | 5.88 | 0.08 | -20.0 | 82.60 | -16.84 |
| 2014 (1) | 5.87 | 56.53 | -1.49 | 0 | 2.98 | 0 | 0.05 | -79.17 | 4.38 | 18.38 | 1.33 | 15.65 | 0 | 0 | 5.28 | 5.7 | 4.75 | 100.42 | 4.28 | 24.78 | 1.53 | -2.55 | 0.1 | 66.67 | 99.32 | 34.02 |
| 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) | -9.71 | -730.52 | -314.35 | -0.11 | -108.15 | 64.52 | 3.22 | 5466.67 | 152.27 | 0 | 100.0 | -100.0 | -9.82 | -439.79 | -332.7 | 0.52 | -21.21 | -28.77 | 0 | 0 | 0 | 4.22 | -25.62 | -42.12 | 3.12 | 96.23 | 45.12 | 0.99 | -63.06 | -69.82 | 0.38 | -15.56 | -33.33 | 0.01 | 0.0 | 0.0 | -703.62 | -1534.66 | -699.56 |
| 24Q2 (19) | 1.54 | 396.77 | 152.2 | 1.35 | 206.3 | 1250.0 | -0.06 | 98.54 | 33.33 | -0.07 | -275.0 | -250.0 | 2.89 | 401.04 | 201.4 | 0.66 | -13.16 | 560.0 | 0 | 0 | 0 | 5.67 | -19.5 | 574.19 | 1.59 | 27.2 | 3.25 | 2.68 | -33.66 | 54.02 | 0.45 | -8.16 | -22.41 | 0.01 | 0.0 | 0.0 | 49.04 | 618.27 | 138.74 |
| 24Q1 (18) | 0.31 | -96.51 | -75.4 | -1.27 | -162.25 | -139.62 | -4.11 | 50.36 | -4010.0 | 0.04 | 300.0 | 500.0 | -0.96 | -108.79 | -231.51 | 0.76 | 590.91 | 375.0 | 0 | 0 | 0 | 7.05 | 590.91 | 578.57 | 1.25 | -32.43 | -69.73 | 4.04 | 242.37 | 1.51 | 0.49 | -3.92 | -19.67 | 0.01 | 0.0 | 0.0 | 6.83 | -98.69 | -75.07 |
| 23Q4 (17) | 8.88 | 96.03 | 110.93 | 2.04 | 758.06 | 351.85 | -8.28 | -34.42 | -149.4 | 0.01 | -50.0 | 133.33 | 10.92 | 158.77 | 221.18 | 0.11 | -84.93 | -71.05 | 0 | 0 | 0 | 1.02 | -86.01 | -51.34 | 1.85 | -13.95 | -61.86 | 1.18 | -64.02 | -70.13 | 0.51 | -10.53 | -19.05 | 0.01 | 0.0 | 0.0 | 522.35 | 345.1 | 469.5 |
| 23Q3 (16) | 4.53 | 253.56 | -66.64 | -0.31 | -410.0 | 81.21 | -6.16 | -6744.44 | 56.53 | 0.02 | 200.0 | 100.0 | 4.22 | 248.07 | -64.63 | 0.73 | 630.0 | -53.5 | 0 | 0 | 0 | 7.29 | 766.37 | 11.25 | 2.15 | 39.61 | -77.18 | 3.28 | 88.51 | -59.1 | 0.57 | -1.72 | -6.56 | 0.01 | 0.0 | 0.0 | 117.36 | 192.69 | -25.33 |
| 23Q2 (15) | -2.95 | -334.13 | -133.56 | 0.1 | 118.87 | 103.77 | -0.09 | 10.0 | 18.18 | -0.02 | -100.0 | 50.0 | -2.85 | -490.41 | -146.42 | 0.1 | -37.5 | -96.27 | 0 | 0 | 0 | 0.84 | -18.98 | -88.6 | 1.54 | -62.71 | -92.34 | 1.74 | -56.28 | -88.87 | 0.58 | -4.92 | 11.54 | 0.01 | 0.0 | 0.0 | -126.61 | -562.22 | -332.77 |
| 23Q1 (14) | 1.26 | -70.07 | -77.13 | -0.53 | 34.57 | 17.19 | -0.1 | 96.99 | -25.0 | -0.01 | 66.67 | -200.0 | 0.73 | -78.53 | -85.01 | 0.16 | -57.89 | -60.0 | 0 | 0 | 0 | 1.04 | -50.46 | -53.43 | 4.13 | -14.85 | -41.17 | 3.98 | 0.76 | -36.12 | 0.61 | -3.17 | 22.0 | 0.01 | 0.0 | 0.0 | 27.39 | -70.14 | -66.49 |
| 22Q4 (13) | 4.21 | -69.0 | -51.39 | -0.81 | 50.91 | 11.96 | -3.32 | 76.57 | 41.55 | -0.03 | -400.0 | 82.35 | 3.4 | -71.5 | -56.07 | 0.38 | -75.8 | -60.42 | 0 | 0 | 0 | 2.10 | -68.01 | -70.07 | 4.85 | -48.51 | 83.02 | 3.95 | -50.75 | 39.58 | 0.63 | 3.28 | 26.0 | 0.01 | 0.0 | 0.0 | 91.72 | -41.64 | -64.62 |
| 22Q3 (12) | 13.58 | 54.49 | 167.32 | -1.65 | 37.74 | -91.86 | -14.17 | -12781.82 | -7357.89 | 0.01 | 125.0 | -66.67 | 11.93 | 94.3 | 182.7 | 1.57 | -41.42 | 86.9 | 0 | 0 | 0 | 6.56 | -11.26 | 63.81 | 9.42 | -53.16 | 12.14 | 8.02 | -48.69 | 36.86 | 0.61 | 17.31 | 19.61 | 0.01 | 0.0 | 0.0 | 157.18 | 188.96 | 97.4 |
| 22Q2 (11) | 8.79 | 59.53 | 124.23 | -2.65 | -314.06 | -327.42 | -0.11 | -37.5 | -22.22 | -0.04 | -500.0 | 63.64 | 6.14 | 26.08 | 86.06 | 2.68 | 570.0 | 332.26 | 0 | 0 | 0 | 7.39 | 231.12 | 99.93 | 20.11 | 186.47 | 216.19 | 15.63 | 150.88 | 150.88 | 0.52 | 4.0 | -8.77 | 0.01 | 0.0 | 0.0 | 54.39 | -33.46 | -5.51 |
| 22Q1 (10) | 5.51 | -36.37 | 257.79 | -0.64 | 30.43 | 85.32 | -0.08 | 98.59 | 0.0 | 0.01 | 105.88 | 107.14 | 4.87 | -37.08 | 272.7 | 0.4 | -58.33 | -50.0 | 0 | 0 | 0 | 2.23 | -68.16 | -62.44 | 7.02 | 164.91 | 98.31 | 6.23 | 120.14 | 29.25 | 0.5 | 0.0 | -13.79 | 0.01 | 0.0 | 0.0 | 81.75 | -68.47 | 187.19 |
| 21Q4 (9) | 8.66 | 70.47 | 78.19 | -0.92 | -6.98 | 79.65 | -5.68 | -2889.47 | -5580.0 | -0.17 | -666.67 | -112.5 | 7.74 | 83.41 | 2176.47 | 0.96 | 14.29 | -76.7 | 0 | 0 | 0 | 7.01 | 75.1 | -76.12 | 2.65 | -68.45 | -30.45 | 2.83 | -51.71 | 0.35 | 0.5 | -1.96 | -13.79 | 0.01 | 0.0 | 0.0 | 259.28 | 225.63 | 81.92 |
| 21Q3 (8) | 5.08 | 29.59 | 48.97 | -0.86 | -38.71 | 56.35 | -0.19 | -111.11 | 96.59 | 0.03 | 127.27 | -50.0 | 4.22 | 27.88 | 193.06 | 0.84 | 35.48 | -54.1 | 0 | 0 | 0 | 4.00 | 8.31 | -67.35 | 8.4 | 32.08 | 79.49 | 5.86 | -5.94 | 63.23 | 0.51 | -10.53 | -10.53 | 0.01 | 0.0 | 0.0 | 79.62 | 38.33 | -2.63 |
| 21Q2 (7) | 3.92 | 154.55 | 15.29 | -0.62 | 85.78 | -158.33 | -0.09 | -12.5 | 84.75 | -0.11 | 21.43 | -1200.0 | 3.3 | 217.02 | 4.43 | 0.62 | -22.5 | 675.0 | 0 | 0 | 0 | 3.69 | -37.79 | 705.02 | 6.36 | 79.66 | -13.35 | 6.23 | 29.25 | 17.55 | 0.57 | -1.72 | -3.39 | 0.01 | 0.0 | 0.0 | 57.56 | 102.22 | -0.11 |
| 21Q1 (6) | 1.54 | -68.31 | -70.1 | -4.36 | 3.54 | 0 | -0.08 | 20.0 | 97.43 | -0.14 | -75.0 | -1500.0 | -2.82 | -929.41 | -154.76 | 0.8 | -80.58 | 122.22 | 0 | 0 | 0 | 5.94 | -79.76 | 108.53 | 3.54 | -7.09 | -11.28 | 4.82 | 70.92 | 37.71 | 0.58 | 0.0 | 3.57 | 0.01 | 0.0 | 0.0 | 28.47 | -80.03 | -77.5 |
| 20Q4 (5) | 4.86 | 42.52 | 36.52 | -4.52 | -129.44 | -564.71 | -0.1 | 98.21 | -110.0 | -0.08 | -233.33 | 0 | 0.34 | -76.39 | -88.19 | 4.12 | 125.14 | 497.1 | 0 | 0 | 0 | 29.34 | 139.41 | 386.1 | 3.81 | -18.59 | 42.16 | 2.82 | -21.45 | 13.71 | 0.58 | 1.75 | 5.45 | 0.01 | 0.0 | 0.0 | 142.52 | 74.29 | 21.7 |
| 20Q3 (4) | 3.41 | 0.29 | 0.0 | -1.97 | -720.83 | 0.0 | -5.58 | -845.76 | 0.0 | 0.06 | 500.0 | 0.0 | 1.44 | -54.43 | 0.0 | 1.83 | 2187.5 | 0.0 | 0 | 0 | 0.0 | 12.26 | 2570.54 | 0.0 | 4.68 | -36.24 | 0.0 | 3.59 | -32.26 | 0.0 | 0.57 | -3.39 | 0.0 | 0.01 | 0.0 | 0.0 | 81.77 | 41.9 | 0.0 |
| 20Q2 (3) | 3.4 | -33.98 | 0.0 | -0.24 | 0 | 0.0 | -0.59 | 81.03 | 0.0 | 0.01 | 0.0 | 0.0 | 3.16 | -38.64 | 0.0 | 0.08 | -77.78 | 0.0 | 0 | 0 | 0.0 | 0.46 | -83.88 | 0.0 | 7.34 | 83.96 | 0.0 | 5.3 | 51.43 | 0.0 | 0.59 | 5.36 | 0.0 | 0.01 | 0.0 | 0.0 | 57.63 | -54.46 | 0.0 |
| 20Q1 (2) | 5.15 | 44.66 | 0.0 | 0 | 100.0 | 0.0 | -3.11 | -411.0 | 0.0 | 0.01 | 0 | 0.0 | 5.15 | 78.82 | 0.0 | 0.36 | -47.83 | 0.0 | 0 | 0 | 0.0 | 2.85 | -52.82 | 0.0 | 3.99 | 48.88 | 0.0 | 3.5 | 41.13 | 0.0 | 0.56 | 1.82 | 0.0 | 0.01 | 0.0 | 0.0 | 126.54 | 8.05 | 0.0 |
| 19Q4 (1) | 3.56 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.04 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 117.11 | 0.0 | 0.0 |
