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) | 12.2 | -56.84 | -38.5 | 0 | 27.16 | 30.7 | -0.54 | 0 | -26.3 | 0 | 6.95 | -63.57 | -0.05 | 0 | 23.90 | -59.95 | 9.51 | -33.91 | 8.92 | -18.61 | 5.91 | 51.54 | 0.09 | 28.57 | 81.77 | -56.82 |
| 2022 (9) | 28.27 | 73.33 | -50.08 | 0 | 20.78 | -23.01 | -0.68 | 0 | -21.81 | 0 | 19.08 | -5.59 | 0 | 0 | 59.68 | -25.35 | 14.39 | 40.39 | 10.96 | 91.94 | 3.9 | 6.27 | 0.07 | 40.0 | 189.35 | 9.48 |
| 2021 (8) | 16.31 | 46.54 | -40.7 | 0 | 26.99 | 428.18 | -1.18 | 0 | -24.39 | 0 | 20.21 | 320.17 | 0 | 0 | 79.94 | 216.95 | 10.25 | 51.63 | 5.71 | 23.86 | 3.67 | 9.88 | 0.05 | -16.67 | 172.96 | 24.47 |
| 2020 (7) | 11.13 | 464.97 | -20.4 | 0 | 5.11 | -61.46 | 1.16 | 0 | -9.27 | 0 | 4.81 | 87.89 | -0.62 | 0 | 25.22 | 124.05 | 6.76 | -31.79 | 4.61 | -16.64 | 3.34 | 6.37 | 0.06 | -33.33 | 138.95 | 517.87 |
| 2019 (6) | 1.97 | -25.1 | -11.06 | 0 | 13.26 | 66200.0 | -0.26 | 0 | -9.09 | 0 | 2.56 | 300.0 | 0.8 | 0 | 11.26 | 198.68 | 9.91 | 117.32 | 5.53 | 150.23 | 3.14 | 48.82 | 0.09 | -10.0 | 22.49 | -62.21 |
| 2018 (5) | 2.63 | -34.09 | -1.58 | 0 | 0.02 | 0 | -0.14 | 0 | 1.05 | -70.0 | 0.64 | 60.0 | -0.94 | 0 | 3.77 | 39.74 | 4.56 | 41.61 | 2.21 | -17.84 | 2.11 | 1.93 | 0.1 | -16.67 | 59.50 | -27.23 |
| 2017 (4) | 3.99 | 1.27 | -0.49 | 0 | -3.32 | 0 | -0.06 | 0 | 3.5 | 169.23 | 0.4 | -83.67 | -0.04 | 0 | 2.70 | -85.42 | 3.22 | 19.7 | 2.69 | 44.62 | 2.07 | 1.47 | 0.12 | 20.0 | 81.76 | -16.99 |
| 2016 (3) | 3.94 | 1.55 | -2.64 | 0 | -1.45 | 0 | -0.13 | 0 | 1.3 | -28.18 | 2.45 | 562.16 | -0.18 | 0 | 18.50 | 533.16 | 2.69 | 11.16 | 1.86 | 13.41 | 2.04 | 3.03 | 0.1 | 25.0 | 98.50 | -6.07 |
| 2015 (2) | 3.88 | -38.22 | -2.07 | 0 | -1.85 | 0 | -0.22 | 0 | 1.81 | 0 | 0.37 | -77.98 | -1.58 | 0 | 2.92 | -77.58 | 2.42 | -25.77 | 1.64 | -27.43 | 1.98 | 13.14 | 0.08 | 0.0 | 104.86 | -31.7 |
| 2014 (1) | 6.28 | 39.56 | -10.01 | 0 | 1.72 | 0 | 0.33 | 0 | -3.73 | 0 | 1.68 | 460.0 | -2.45 | 0 | 13.03 | 432.63 | 3.26 | 15.19 | 2.26 | 22.83 | 1.75 | -2.23 | 0.08 | -20.0 | 153.55 | 27.27 |
| 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) | 4.31 | 46.1 | 37.26 | -6.23 | -31250.0 | 40.27 | 2.21 | 67.42 | -71.81 | -0.1 | 28.57 | 44.44 | -1.92 | -164.65 | 73.66 | 0.49 | -62.88 | 115.41 | 0 | 0 | 0 | 5.47 | -64.87 | 112.83 | 3.09 | 12.77 | 29.29 | 2.34 | 49.04 | -38.42 | 2.22 | 3.74 | 26.14 | 0.02 | 0.0 | 0.0 | 94.10 | 18.99 | 67.23 |
| 24Q2 (19) | 2.95 | 25.53 | 5.36 | 0.02 | 100.91 | 100.28 | 1.32 | -60.36 | -80.09 | -0.14 | 26.32 | -40.0 | 2.97 | 1880.0 | 167.04 | 1.32 | 21.1 | -53.85 | 0 | 0 | 100.0 | 15.57 | 14.96 | -62.17 | 2.74 | 0.0 | -3.86 | 1.57 | 0.64 | -21.11 | 2.14 | 4.9 | 94.55 | 0.02 | 0.0 | 0.0 | 79.09 | 21.83 | -12.16 |
| 24Q1 (18) | 2.35 | -41.4 | 3.98 | -2.2 | 81.92 | 74.63 | 3.33 | -53.43 | -39.78 | -0.19 | -46.15 | -46.15 | 0.15 | 101.84 | 102.34 | 1.09 | -67.37 | -72.26 | 0 | 0 | 0 | 13.54 | -68.34 | -76.36 | 2.74 | 101.47 | -6.16 | 1.56 | 85.71 | -31.88 | 2.04 | 3.03 | 92.45 | 0.02 | -33.33 | 0.0 | 64.92 | -53.86 | -3.2 |
| 23Q4 (17) | 4.01 | 27.71 | -62.63 | -12.17 | -16.68 | 28.29 | 7.15 | -8.8 | 68.63 | -0.13 | 27.78 | 27.78 | -8.16 | -11.93 | -30.77 | 3.34 | 205.03 | -55.64 | 0 | 0 | 0 | 42.77 | 200.32 | -55.53 | 1.36 | -43.1 | -47.69 | 0.84 | -77.89 | -72.82 | 1.98 | 12.5 | 102.04 | 0.03 | 50.0 | 50.0 | 140.70 | 150.04 | -46.37 |
| 23Q3 (16) | 3.14 | 12.14 | -60.95 | -10.43 | -44.26 | -5.89 | 7.84 | 18.25 | 101.54 | -0.18 | -80.0 | -5.88 | -7.29 | -64.56 | -302.76 | -3.18 | -211.19 | -229.27 | 0 | 100.0 | 0 | -42.63 | -203.59 | -236.89 | 2.39 | -16.14 | -34.52 | 3.8 | 90.95 | 61.02 | 1.76 | 60.0 | 79.59 | 0.02 | 0.0 | 0.0 | 56.27 | -37.5 | -76.48 |
| 23Q2 (15) | 2.8 | 23.89 | -29.65 | -7.23 | 16.61 | 31.14 | 6.63 | 19.89 | 21.21 | -0.1 | 23.08 | -25.0 | -4.43 | 30.89 | 32.06 | 2.86 | -27.23 | -7.44 | -0.05 | 0 | 0 | 41.15 | -28.17 | 8.67 | 2.85 | -2.4 | -30.32 | 1.99 | -13.1 | -33.67 | 1.1 | 3.77 | 13.4 | 0.02 | 0.0 | 0.0 | 90.03 | 34.25 | -9.74 |
| 23Q1 (14) | 2.26 | -78.94 | -59.06 | -8.67 | 48.91 | 32.11 | 5.53 | 30.42 | -22.98 | -0.13 | 27.78 | 48.0 | -6.41 | -2.72 | 11.59 | 3.93 | -47.81 | -34.5 | 0 | 0 | 0 | 57.29 | -40.43 | -22.85 | 2.92 | 12.31 | -27.72 | 2.29 | -25.89 | -8.76 | 1.06 | 8.16 | 9.28 | 0.02 | 0.0 | 100.0 | 67.06 | -74.44 | -57.6 |
| 22Q4 (13) | 10.73 | 33.46 | 229.14 | -16.97 | -72.28 | -24.87 | 4.24 | 9.0 | -61.63 | -0.18 | -5.88 | 67.86 | -6.24 | -244.75 | 39.59 | 7.53 | 206.1 | 17.47 | 0 | 0 | 0 | 96.17 | 208.83 | 22.27 | 2.6 | -28.77 | -17.2 | 3.09 | 30.93 | 73.6 | 0.98 | 0.0 | 5.38 | 0.02 | 0.0 | 100.0 | 262.35 | 9.64 | 118.89 |
| 22Q3 (12) | 8.04 | 102.01 | 40.56 | -9.85 | 6.19 | -15.61 | 3.89 | -28.88 | 23.49 | -0.17 | -112.5 | -288.89 | -1.81 | 72.24 | 35.36 | 2.46 | -20.39 | -56.92 | 0 | 0 | 0 | 31.14 | -17.77 | -66.79 | 3.65 | -10.76 | 40.93 | 2.36 | -21.33 | 63.89 | 0.98 | 1.03 | 6.52 | 0.02 | 0.0 | 100.0 | 239.29 | 139.89 | -0.86 |
| 22Q2 (11) | 3.98 | -27.9 | 4.74 | -10.5 | 17.78 | 0.1 | 5.47 | -23.82 | -21.18 | -0.08 | 68.0 | 38.46 | -6.52 | 10.07 | 2.83 | 3.09 | -48.5 | -43.82 | 0 | 0 | 0 | 37.87 | -49.0 | -61.1 | 4.09 | 1.24 | 78.6 | 3.0 | 19.52 | 138.1 | 0.97 | 0.0 | 6.59 | 0.02 | 100.0 | 100.0 | 99.75 | -36.93 | -42.78 |
| 22Q1 (10) | 5.52 | 69.33 | 56.37 | -12.77 | 6.03 | -58.04 | 7.18 | -35.02 | 22.53 | -0.25 | 55.36 | 56.9 | -7.25 | 29.82 | -59.34 | 6.0 | -6.4 | 131.66 | 0 | 0 | 0 | 74.26 | -5.59 | 54.54 | 4.04 | 28.66 | 81.98 | 2.51 | 41.01 | 105.74 | 0.97 | 4.3 | 6.59 | 0.01 | 0.0 | 0.0 | 158.17 | 31.97 | -4.11 |
| 21Q4 (9) | 3.26 | -43.01 | -24.01 | -13.59 | -59.51 | -44.73 | 11.05 | 250.79 | 127.84 | -0.56 | -722.22 | -194.74 | -10.33 | -268.93 | -102.55 | 6.41 | 12.26 | 132.25 | 0 | 0 | 100.0 | 78.65 | -16.12 | 53.6 | 3.14 | 21.24 | 82.56 | 1.78 | 23.61 | -4.3 | 0.93 | 1.09 | 0.0 | 0.01 | 0.0 | 0.0 | 119.85 | -50.34 | -21.77 |
| 21Q3 (8) | 5.72 | 50.53 | 43.0 | -8.52 | 18.93 | -184.95 | 3.15 | -54.61 | 503.85 | 0.09 | 169.23 | -88.75 | -2.8 | 58.27 | -377.23 | 5.71 | 3.82 | 739.71 | 0 | 0 | -100.0 | 93.76 | -3.68 | 563.22 | 2.59 | 13.1 | 42.31 | 1.44 | 14.29 | 26.32 | 0.92 | 1.1 | 13.58 | 0.01 | 0.0 | 0.0 | 241.35 | 38.46 | 18.26 |
| 21Q2 (7) | 3.8 | 7.65 | 39.71 | -10.51 | -30.07 | -226.4 | 6.94 | 18.43 | 935.82 | -0.13 | 77.59 | 82.43 | -6.71 | -47.47 | -1242.0 | 5.5 | 112.36 | 787.1 | 0 | 0 | 100.0 | 97.35 | 102.58 | 620.67 | 2.29 | 3.15 | 33.14 | 1.26 | 3.28 | 55.56 | 0.91 | 0.0 | 13.75 | 0.01 | 0.0 | -50.0 | 174.31 | 5.67 | 4.46 |
| 21Q1 (6) | 3.53 | -17.72 | 651.06 | -8.08 | 13.95 | -68.33 | 5.86 | 20.82 | 19433.33 | -0.58 | -205.26 | -262.5 | -4.55 | 10.78 | -5.08 | 2.59 | -6.16 | 245.33 | 0 | 100.0 | 100.0 | 48.05 | -6.16 | 174.86 | 2.22 | 29.07 | 48.0 | 1.22 | -34.41 | 52.5 | 0.91 | -2.15 | 13.75 | 0.01 | 0.0 | -50.0 | 164.95 | 7.66 | 468.56 |
| 20Q4 (5) | 4.29 | 7.25 | 177.44 | -9.39 | -214.05 | -208.88 | 4.85 | 721.79 | -60.63 | -0.19 | -123.75 | -111.11 | -5.1 | -604.95 | 40.56 | 2.76 | 305.88 | 173.27 | -0.59 | -380.95 | -127.06 | 51.21 | 262.21 | 132.2 | 1.72 | -5.49 | 57.8 | 1.86 | 63.16 | 226.32 | 0.93 | 14.81 | 16.25 | 0.01 | 0.0 | -50.0 | 153.21 | -24.92 | 138.44 |
| 20Q3 (4) | 4.0 | 47.06 | 0.0 | -2.99 | 7.14 | 0.0 | -0.78 | -216.42 | 0.0 | 0.8 | 208.11 | 0.0 | 1.01 | 302.0 | 0.0 | 0.68 | 9.68 | 0.0 | 0.21 | 800.0 | 0.0 | 14.14 | 4.66 | 0.0 | 1.82 | 5.81 | 0.0 | 1.14 | 40.74 | 0.0 | 0.81 | 1.25 | 0.0 | 0.01 | -50.0 | 0.0 | 204.08 | 22.3 | 0.0 |
| 20Q2 (3) | 2.72 | 478.72 | 0.0 | -3.22 | 32.92 | 0.0 | 0.67 | 2133.33 | 0.0 | -0.74 | -362.5 | 0.0 | -0.5 | 88.45 | 0.0 | 0.62 | -17.33 | 0.0 | -0.03 | 85.0 | 0.0 | 13.51 | -22.74 | 0.0 | 1.72 | 14.67 | 0.0 | 0.81 | 1.25 | 0.0 | 0.8 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 166.87 | 475.17 | 0.0 |
| 20Q1 (2) | 0.47 | 108.48 | 0.0 | -4.8 | -57.89 | 0.0 | 0.03 | -99.76 | 0.0 | -0.16 | -77.78 | 0.0 | -4.33 | 49.53 | 0.0 | 0.75 | -25.74 | 0.0 | -0.2 | -109.17 | 0.0 | 17.48 | -20.72 | 0.0 | 1.5 | 37.61 | 0.0 | 0.8 | 40.35 | 0.0 | 0.8 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 29.01 | 107.28 | 0.0 |
| 19Q4 (1) | -5.54 | 0.0 | 0.0 | -3.04 | 0.0 | 0.0 | 12.32 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -8.58 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | 22.05 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -398.56 | 0.0 | 0.0 |
