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) | 20.53 | 93.68 | -6.91 | 0 | -17.56 | 0 | 0.7 | 0 | 13.62 | 354.0 | 1.98 | -33.78 | -3.56 | 0 | 2.72 | -26.76 | 10.8 | -1.19 | 10.33 | 9.78 | 2.85 | 6.34 | 0.03 | 0.0 | 155.41 | 77.7 |
| 2022 (9) | 10.6 | 0 | -7.6 | 0 | -2.41 | 0 | -0.6 | 0 | 3.0 | 0 | 2.99 | -68.85 | 0 | 0 | 3.72 | -77.82 | 10.93 | 60.03 | 9.41 | 49.84 | 2.68 | 67.5 | 0.03 | -25.0 | 87.46 | 0 |
| 2021 (8) | -0.18 | 0 | -4.57 | 0 | 6.43 | 0 | -0.52 | 0 | -4.75 | 0 | 9.6 | 276.47 | 0 | 0 | 16.77 | 206.48 | 6.83 | 11.06 | 6.28 | 13.56 | 1.6 | 0.63 | 0.04 | -20.0 | -2.27 | 0 |
| 2020 (7) | 6.89 | 13.32 | -6.47 | 0 | -0.2 | 0 | 0.49 | 0 | 0.42 | -83.27 | 2.55 | -13.27 | 0.07 | 0 | 5.47 | -2.54 | 6.15 | -5.09 | 5.53 | -11.52 | 1.59 | -3.05 | 0.05 | 0.0 | 96.09 | 25.49 |
| 2019 (6) | 6.08 | 17.15 | -3.57 | 0 | 2.62 | 0 | -0.21 | 0 | 2.51 | 638.24 | 2.94 | -43.89 | -0.53 | 0 | 5.62 | -50.55 | 6.48 | 15.51 | 6.25 | 13.64 | 1.64 | 38.98 | 0.05 | 25.0 | 76.57 | -0.85 |
| 2018 (5) | 5.19 | -12.77 | -4.85 | 0 | -0.51 | 0 | -1.1 | 0 | 0.34 | -85.41 | 5.24 | 87.14 | -2.21 | 0 | 11.36 | 64.75 | 5.61 | 13.33 | 5.5 | 19.57 | 1.18 | -11.94 | 0.04 | 33.33 | 77.23 | -22.51 |
| 2017 (4) | 5.95 | -10.39 | -3.62 | 0 | -2.49 | 0 | -0.01 | 0 | 2.33 | -39.48 | 2.8 | 75.0 | 0 | 0 | 6.89 | 79.44 | 4.95 | -3.51 | 4.6 | -2.54 | 1.34 | -12.99 | 0.03 | 0.0 | 99.66 | -5.59 |
| 2016 (3) | 6.64 | 30.45 | -2.79 | 0 | -3.16 | 0 | 0 | 0 | 3.85 | -23.91 | 1.6 | 21.21 | 0 | 0 | 3.84 | 16.64 | 5.13 | -3.02 | 4.72 | -2.48 | 1.54 | -4.94 | 0.03 | -25.0 | 105.56 | 34.81 |
| 2015 (2) | 5.09 | 49.71 | -0.03 | 0 | -2.26 | 0 | -0.25 | 0 | 5.06 | 0 | 1.32 | 71.43 | 0 | 0 | 3.29 | 62.49 | 5.29 | 41.82 | 4.84 | 40.7 | 1.62 | 1.89 | 0.04 | 33.33 | 78.31 | 16.54 |
| 2014 (1) | 3.4 | -29.02 | -6.21 | 0 | 2.91 | 0 | 0.13 | 18.18 | -2.81 | 0 | 0.77 | -26.67 | 0 | 0 | 2.03 | -32.94 | 3.73 | 10.36 | 3.44 | 7.84 | 1.59 | 10.42 | 0.03 | -25.0 | 67.19 | -34.49 |
| 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) | 4.99 | -0.99 | 3.96 | 0.96 | -6.8 | 125.0 | -5.01 | -317.5 | 44.52 | -0.17 | -185.0 | 32.0 | 5.95 | -1.98 | 519.79 | 0.26 | -31.58 | 0.0 | 0 | 0 | 100.0 | 1.50 | -25.07 | -0.23 | 2.39 | -20.86 | -6.64 | 1.66 | -44.3 | -38.06 | 0.72 | 2.86 | 1.41 | 0.01 | 0.0 | 0.0 | 208.79 | 52.86 | 47.89 |
| 24Q2 (19) | 5.04 | 141.15 | 4.35 | 1.03 | 132.09 | -50.48 | -1.2 | 50.21 | 81.62 | 0.2 | 158.82 | 281.82 | 6.07 | 641.96 | -12.16 | 0.38 | -56.82 | -22.45 | 0 | 0 | 0 | 2.00 | -59.66 | -26.69 | 3.02 | 13.11 | 24.28 | 2.98 | 14.62 | 34.84 | 0.7 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 136.59 | 116.31 | -17.43 |
| 24Q1 (18) | 2.09 | -62.68 | -60.64 | -3.21 | 23.57 | -237.89 | -2.41 | 2.03 | -623.91 | -0.34 | -288.89 | -138.64 | -1.12 | -180.0 | -125.69 | 0.88 | 49.15 | 35.38 | 0 | 100.0 | 0 | 4.96 | 59.99 | 40.04 | 2.67 | -3.26 | -12.46 | 2.6 | -15.31 | 10.17 | 0.7 | -9.09 | 4.48 | 0.01 | 0.0 | 0.0 | 63.14 | -56.59 | -63.85 |
| 23Q4 (17) | 5.6 | 16.67 | 34.94 | -4.2 | -9.38 | -26.13 | -2.46 | 72.76 | 18.27 | 0.18 | 172.0 | 212.5 | 1.4 | 45.83 | 70.73 | 0.59 | 126.92 | 690.0 | -1.79 | -1.13 | 0 | 3.10 | 106.3 | 806.2 | 2.76 | 7.81 | -13.48 | 3.07 | 14.55 | 1.66 | 0.77 | 8.45 | 11.59 | 0.01 | 0.0 | 0.0 | 145.45 | 3.03 | 30.38 |
| 23Q3 (16) | 4.8 | -0.62 | 1.05 | -3.84 | -284.62 | -284.0 | -9.03 | -38.28 | -60.11 | -0.25 | -127.27 | -1350.0 | 0.96 | -86.11 | -74.4 | 0.26 | -46.94 | -74.76 | -1.77 | 0 | 0 | 1.50 | -44.95 | -69.64 | 2.56 | 5.35 | -14.67 | 2.68 | 21.27 | 1.52 | 0.71 | 1.43 | 0.0 | 0.01 | 0.0 | 0.0 | 141.18 | -14.65 | -0.14 |
| 23Q2 (15) | 4.83 | -9.04 | 76.92 | 2.08 | 318.95 | 228.4 | -6.53 | -1519.57 | -234.09 | -0.11 | -112.5 | -125.58 | 6.91 | 58.49 | 522.52 | 0.49 | -24.62 | 4.26 | 0 | 0 | 0 | 2.73 | -22.94 | 9.31 | 2.43 | -20.33 | -3.57 | 2.21 | -6.36 | 11.06 | 0.7 | 4.48 | 4.48 | 0.01 | 0.0 | 0.0 | 165.41 | -5.3 | 61.78 |
| 23Q1 (14) | 5.31 | 27.95 | 610.58 | -0.95 | 71.47 | 42.42 | 0.46 | 115.28 | -66.42 | 0.88 | 650.0 | 351.43 | 4.36 | 431.71 | 262.08 | 0.65 | 750.0 | -59.12 | 0 | 0 | 0 | 3.54 | 906.84 | -60.08 | 3.05 | -4.39 | 37.39 | 2.36 | -21.85 | 34.09 | 0.67 | -2.9 | 11.67 | 0.01 | 0.0 | 0.0 | 174.67 | 56.57 | 498.05 |
| 22Q4 (13) | 4.15 | -12.63 | 654.55 | -3.33 | -233.0 | -265.93 | -3.01 | 46.63 | -264.48 | -0.16 | -900.0 | -143.24 | 0.82 | -78.13 | 327.78 | -0.1 | -109.71 | -105.59 | 0 | 0 | 0 | -0.44 | -108.87 | -103.84 | 3.19 | 6.33 | 111.26 | 3.02 | 14.39 | 120.44 | 0.69 | -2.82 | 64.29 | 0.01 | 0.0 | 0.0 | 111.56 | -21.09 | 265.1 |
| 22Q3 (12) | 4.75 | 73.99 | 320.93 | -1.0 | 38.27 | -164.1 | -5.64 | -215.81 | -622.22 | 0.02 | -95.35 | 103.39 | 3.75 | 237.84 | 735.59 | 1.03 | 119.15 | -63.6 | 0 | 0 | 0 | 4.95 | 98.2 | -75.96 | 3.0 | 19.05 | 134.38 | 2.64 | 32.66 | 123.73 | 0.71 | 5.97 | 77.5 | 0.01 | 0.0 | 0.0 | 141.37 | 38.26 | 204.55 |
| 22Q2 (11) | 2.73 | 362.5 | 347.54 | -1.62 | 1.82 | 25.0 | 4.87 | 255.47 | 144.72 | 0.43 | 222.86 | 326.32 | 1.11 | 141.26 | 171.61 | 0.47 | -70.44 | -84.12 | 0 | 0 | 0 | 2.50 | -71.85 | -87.66 | 2.52 | 13.51 | 27.92 | 1.99 | 13.07 | 2.05 | 0.67 | 11.67 | 76.32 | 0.01 | 0.0 | 0.0 | 102.25 | 333.01 | 292.23 |
| 22Q1 (10) | -1.04 | -289.09 | -228.4 | -1.65 | -81.32 | 46.25 | 1.37 | -25.14 | -11.04 | -0.35 | -194.59 | -218.18 | -2.69 | -647.22 | -19.03 | 1.59 | -11.17 | -20.9 | 0 | 0 | 0 | 8.87 | -22.32 | -41.85 | 2.22 | 47.02 | 6.73 | 1.76 | 28.47 | -0.56 | 0.6 | 42.86 | 50.0 | 0.01 | 0.0 | 0.0 | -43.88 | -243.61 | -218.1 |
| 21Q4 (9) | 0.55 | 125.58 | -77.37 | -0.91 | -158.33 | 62.24 | 1.83 | 69.44 | 8.28 | 0.37 | 162.71 | 628.57 | -0.36 | 38.98 | -1900.0 | 1.79 | -36.75 | 24.31 | 0 | 0 | 0 | 11.42 | -44.53 | 3.69 | 1.51 | 17.97 | -38.62 | 1.37 | 16.1 | -41.2 | 0.42 | 5.0 | 2.44 | 0.01 | 0.0 | 0.0 | 30.56 | 122.6 | -65.42 |
| 21Q3 (8) | -2.15 | -452.46 | -258.09 | 1.56 | 172.22 | 262.79 | 1.08 | -45.73 | 178.83 | -0.59 | -210.53 | -198.33 | -0.59 | 61.94 | -132.96 | 2.83 | -4.39 | 1079.17 | 0 | 0 | -100.0 | 20.58 | 1.73 | 1019.14 | 1.28 | -35.03 | -33.68 | 1.18 | -39.49 | -28.92 | 0.4 | 5.26 | 0.0 | 0.01 | 0.0 | 0.0 | -135.22 | -618.71 | -305.81 |
| 21Q2 (7) | 0.61 | -24.69 | -77.15 | -2.16 | 29.64 | 37.03 | 1.99 | 29.22 | 449.12 | -0.19 | -72.73 | -575.0 | -1.55 | 31.42 | -103.95 | 2.96 | 47.26 | 658.97 | 0 | 0 | 0 | 20.23 | 32.67 | 306.2 | 1.97 | -5.29 | 1415.38 | 1.95 | 10.17 | 1525.0 | 0.38 | -5.0 | -5.0 | 0.01 | 0.0 | 0.0 | 26.07 | -29.84 | -94.83 |
| 21Q1 (6) | 0.81 | -66.67 | 88.37 | -3.07 | -27.39 | -189.62 | 1.54 | -8.88 | 3750.0 | -0.11 | -57.14 | -37.5 | -2.26 | -11400.0 | -258.73 | 2.01 | 39.58 | 318.75 | 0 | 0 | 0 | 15.25 | 38.52 | 301.28 | 2.08 | -15.45 | 27.61 | 1.77 | -24.03 | 24.65 | 0.4 | -2.44 | 2.56 | 0.01 | 0.0 | 0.0 | 37.16 | -57.95 | 57.26 |
| 20Q4 (5) | 2.43 | 78.68 | -15.03 | -2.41 | -660.47 | -153.68 | 1.69 | 223.36 | 3480.0 | -0.07 | -111.67 | -133.33 | 0.02 | -98.88 | -98.95 | 1.44 | 500.0 | 176.92 | 0 | -100.0 | -100.0 | 11.01 | 498.62 | 169.51 | 2.46 | 27.46 | 75.71 | 2.33 | 40.36 | 41.21 | 0.41 | 2.5 | 5.13 | 0.01 | 0.0 | 0.0 | 88.36 | 34.49 | -36.66 |
| 20Q3 (4) | 1.36 | -49.06 | 0.0 | 0.43 | 112.54 | 0.0 | -1.37 | -140.35 | 0.0 | 0.6 | 1400.0 | 0.0 | 1.79 | 335.53 | 0.0 | 0.24 | -38.46 | 0.0 | 0.08 | 0 | 0.0 | 1.84 | -63.08 | 0.0 | 1.93 | 1384.62 | 0.0 | 1.66 | 1283.33 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 65.70 | -86.96 | 0.0 |
| 20Q2 (3) | 2.67 | 520.93 | 0.0 | -3.43 | -223.58 | 0.0 | -0.57 | -1525.0 | 0.0 | 0.04 | 150.0 | 0.0 | -0.76 | -20.63 | 0.0 | 0.39 | -18.75 | 0.0 | 0 | 0 | 0.0 | 4.98 | 31.06 | 0.0 | 0.13 | -92.02 | 0.0 | 0.12 | -91.55 | 0.0 | 0.4 | 2.56 | 0.0 | 0.01 | 0.0 | 0.0 | 503.77 | 2032.25 | 0.0 |
| 20Q1 (2) | 0.43 | -84.97 | 0.0 | -1.06 | -11.58 | 0.0 | 0.04 | 180.0 | 0.0 | -0.08 | -166.67 | 0.0 | -0.63 | -132.98 | 0.0 | 0.48 | -7.69 | 0.0 | 0 | -100.0 | 0.0 | 3.80 | -6.96 | 0.0 | 1.63 | 16.43 | 0.0 | 1.42 | -13.94 | 0.0 | 0.39 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 23.63 | -83.07 | 0.0 |
| 19Q4 (1) | 2.86 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 139.51 | 0.0 | 0.0 |
