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) | 0.97 | -94.18 | -1.22 | 0 | 1.92 | 0 | -0.17 | 0 | -0.25 | 0 | 1.41 | -21.23 | 0.06 | 0 | 2.37 | -7.94 | -0.7 | 0 | 0.54 | 54.29 | 3.79 | -3.32 | 0.03 | 0.0 | 22.25 | -94.26 |
| 2022 (9) | 16.68 | 2154.05 | -1.6 | 0 | -2.32 | 0 | -0.3 | 0 | 15.08 | 0 | 1.79 | -31.68 | 0 | 0 | 2.57 | -10.57 | -1.43 | 0 | 0.35 | -85.42 | 3.92 | -8.84 | 0.03 | 0.0 | 387.91 | 3427.86 |
| 2021 (8) | 0.74 | 155.17 | -2.51 | 0 | -4.38 | 0 | 1.16 | 510.53 | -1.77 | 0 | 2.62 | -4.03 | -0.01 | 0 | 2.88 | -12.42 | 4.76 | 104.29 | 2.4 | 0 | 4.3 | -12.42 | 0.03 | 50.0 | 11.00 | 55.45 |
| 2020 (7) | 0.29 | -97.69 | -2.72 | 0 | 2.3 | 0 | 0.19 | -47.22 | -2.43 | 0 | 2.73 | -9.0 | 0.03 | -40.0 | 3.29 | -13.28 | 2.33 | -37.37 | -0.83 | 0 | 4.91 | 2.51 | 0.02 | 100.0 | 7.07 | -95.29 |
| 2019 (6) | 12.55 | 44.09 | -2.8 | 0 | -15.21 | 0 | 0.36 | -7.69 | 9.75 | 51.4 | 3.0 | -8.54 | 0.05 | -93.06 | 3.79 | 3.2 | 3.72 | -30.21 | 3.55 | -36.15 | 4.79 | -6.99 | 0.01 | 0 | 150.30 | 84.81 |
| 2018 (5) | 8.71 | -3.44 | -2.27 | 0 | 2.19 | 0 | 0.39 | 0 | 6.44 | -44.91 | 3.28 | -20.19 | 0.72 | 0 | 3.67 | -21.97 | 5.33 | 27.82 | 5.56 | 103.66 | 5.15 | -3.92 | 0 | 0 | 81.33 | -26.52 |
| 2017 (4) | 9.02 | -25.88 | 2.67 | 0 | -1.87 | 0 | -0.4 | 0 | 11.69 | 63.04 | 4.11 | -2.38 | -0.25 | 0 | 4.71 | -4.05 | 4.17 | -32.41 | 2.73 | -45.94 | 5.36 | -10.37 | 0.06 | -33.33 | 110.67 | 1.13 |
| 2016 (3) | 12.17 | 23.43 | -5.0 | 0 | 6.5 | 0 | -0.38 | 0 | 7.17 | 82.91 | 4.21 | -39.6 | 0.25 | 0 | 4.90 | -45.01 | 6.17 | 206.97 | 5.05 | 2557.89 | 5.98 | 2.05 | 0.09 | 12.5 | 109.44 | -31.96 |
| 2015 (2) | 9.86 | 30.25 | -5.94 | 0 | -6.84 | 0 | 0.32 | 0 | 3.92 | 30.23 | 6.97 | 67.95 | -1.12 | 0 | 8.92 | 92.54 | 2.01 | -52.93 | 0.19 | -94.26 | 5.86 | -4.72 | 0.08 | 60.0 | 160.85 | 102.07 |
| 2014 (1) | 7.57 | -16.9 | -4.56 | 0 | -5.85 | 0 | -0.09 | 0 | 3.01 | 0 | 4.15 | -62.27 | -0.14 | 0 | 4.63 | -66.11 | 4.27 | 135.91 | 3.31 | 109.49 | 6.15 | 9.24 | 0.05 | 0.0 | 79.60 | -36.56 |
| 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) | 0.78 | -78.03 | 56.0 | 8.52 | 1770.59 | 2762.5 | -2.14 | 20.74 | 43.83 | -0.36 | -260.0 | -140.0 | 9.3 | 205.92 | 5066.67 | 0.69 | 11.29 | 43.75 | -0.13 | -550.0 | -750.0 | 5.08 | 8.75 | 76.12 | -1.63 | -96.39 | -419.61 | 3.63 | 36200.0 | 266.67 | 0.77 | 0.0 | -18.09 | 0.01 | 0.0 | 0.0 | 17.69 | -96.06 | -31.37 |
| 24Q2 (19) | 3.55 | 367.11 | 139.86 | -0.51 | -6.25 | -45.71 | -2.7 | 30.41 | -1025.0 | -0.1 | -166.67 | -25.0 | 3.04 | 985.71 | 169.03 | 0.62 | 31.91 | 106.67 | -0.02 | 33.33 | 33.33 | 4.67 | 34.5 | 126.59 | -0.83 | -107.5 | -277.27 | 0.01 | 111.11 | -98.65 | 0.77 | -2.53 | -19.79 | 0.01 | 0 | 0.0 | 449.37 | 313.89 | 419.2 |
| 24Q1 (18) | 0.76 | 139.18 | -17.39 | -0.48 | -108.7 | -50.0 | -3.88 | -347.13 | -188.18 | 0.15 | 250.0 | -11.76 | 0.28 | 112.9 | -53.33 | 0.47 | 135.0 | 9.3 | -0.03 | 0.0 | -127.27 | 3.47 | 145.59 | 14.23 | -0.4 | -33.33 | 42.86 | -0.09 | 80.85 | 87.5 | 0.79 | -15.96 | -17.71 | 0 | -100.0 | 0 | 108.57 | 126.86 | -71.68 |
| 23Q4 (17) | -1.94 | -488.0 | -133.98 | -0.23 | 28.12 | 36.11 | 1.57 | 141.21 | 151.64 | -0.1 | 33.33 | 41.18 | -2.17 | -1305.56 | -140.56 | 0.2 | -58.33 | -50.0 | -0.03 | -250.0 | -250.0 | 1.41 | -50.97 | -47.0 | -0.3 | -158.82 | 18.92 | -0.47 | -147.47 | -30.56 | 0.94 | 0.0 | -6.93 | 0.01 | 0.0 | 0.0 | -404.17 | -1668.17 | -146.72 |
| 23Q3 (16) | 0.5 | -66.22 | -82.21 | -0.32 | 8.57 | 36.0 | -3.81 | -1487.5 | -107.07 | -0.15 | -87.5 | -168.18 | 0.18 | -84.07 | -92.21 | 0.48 | 60.0 | -35.14 | 0.02 | 166.67 | -77.78 | 2.88 | 39.92 | -24.89 | 0.51 | 331.82 | 750.0 | 0.99 | 33.78 | 59.68 | 0.94 | -2.08 | -2.08 | 0.01 | 0.0 | 0.0 | 25.77 | -70.22 | -85.42 |
| 23Q2 (15) | 1.48 | 60.87 | -63.73 | -0.35 | -9.38 | -20.69 | -0.24 | -105.45 | -117.02 | -0.08 | -147.06 | -33.33 | 1.13 | 88.33 | -70.18 | 0.3 | -30.23 | -14.29 | -0.03 | -127.27 | -175.0 | 2.06 | -32.2 | 1.31 | -0.22 | 68.57 | 65.08 | 0.74 | 202.78 | 535.29 | 0.96 | 0.0 | -2.04 | 0.01 | 0 | 0.0 | 86.55 | -77.42 | -82.61 |
| 23Q1 (14) | 0.92 | -83.89 | -77.34 | -0.32 | 11.11 | 27.27 | 4.4 | 244.74 | 282.61 | 0.17 | 200.0 | 160.71 | 0.6 | -88.79 | -83.43 | 0.43 | 7.5 | 43.33 | 0.11 | 450.0 | 173.33 | 3.04 | 13.96 | 82.94 | -0.7 | -89.19 | -45.83 | -0.72 | -100.0 | -376.92 | 0.96 | -4.95 | -1.03 | 0 | -100.0 | -100.0 | 383.33 | -55.69 | 17.08 |
| 22Q4 (13) | 5.71 | 103.2 | 109.16 | -0.36 | 28.0 | 42.86 | -3.04 | -65.22 | -231.03 | -0.17 | -177.27 | -121.79 | 5.35 | 131.6 | 154.76 | 0.4 | -45.95 | -46.67 | 0.02 | -77.78 | 0.0 | 2.67 | -30.52 | -21.35 | -0.37 | -716.67 | -1025.0 | -0.36 | -158.06 | -176.6 | 1.01 | 5.21 | -4.72 | 0.01 | 0.0 | 0.0 | 865.15 | 389.53 | 388.03 |
| 22Q3 (12) | 2.81 | -31.13 | 204.46 | -0.5 | -72.41 | 7.41 | -1.84 | -230.5 | 33.33 | 0.22 | 466.67 | 1000.0 | 2.31 | -39.05 | 171.52 | 0.74 | 111.43 | 45.1 | 0.09 | 125.0 | 325.0 | 3.84 | 88.73 | 78.06 | 0.06 | 109.52 | -96.3 | 0.62 | 464.71 | 21.57 | 0.96 | -2.04 | -3.03 | 0.01 | 0.0 | 0.0 | 176.73 | -64.48 | 199.21 |
| 22Q2 (11) | 4.08 | 0.49 | 3300.0 | -0.29 | 34.09 | 52.46 | 1.41 | 22.61 | 491.67 | -0.06 | 78.57 | -400.0 | 3.79 | 4.7 | 873.47 | 0.35 | 16.67 | -40.68 | 0.04 | 126.67 | 0 | 2.03 | 22.43 | -20.13 | -0.63 | -31.25 | -130.88 | -0.17 | -165.38 | -115.45 | 0.98 | 1.03 | -10.91 | 0.01 | 0.0 | 0.0 | 497.56 | 51.96 | 9063.41 |
| 22Q1 (10) | 4.06 | 48.72 | 588.14 | -0.44 | 30.16 | 38.89 | 1.15 | -50.43 | 132.12 | -0.28 | -135.9 | -182.35 | 3.62 | 72.38 | 2884.62 | 0.3 | -60.0 | -61.04 | -0.15 | -850.0 | -1600.0 | 1.66 | -51.01 | -52.34 | -0.48 | -1300.0 | -144.86 | 0.26 | -44.68 | -21.21 | 0.97 | -8.49 | -15.65 | 0.01 | 0.0 | 0.0 | 327.42 | 84.7 | 726.87 |
| 21Q4 (9) | 2.73 | 201.49 | 206.74 | -0.63 | -16.67 | 19.23 | 2.32 | 184.06 | 170.52 | 0.78 | 3800.0 | 7700.0 | 2.1 | 165.02 | 1809.09 | 0.75 | 47.06 | -14.77 | 0.02 | 150.0 | -80.0 | 3.39 | 57.3 | -15.5 | 0.04 | -97.53 | -81.82 | 0.47 | -7.84 | 209.3 | 1.06 | 7.07 | -18.46 | 0.01 | 0.0 | 0.0 | 177.27 | 199.51 | 75.28 |
| 21Q3 (8) | -2.69 | -2341.67 | -46.2 | -0.54 | 11.48 | -125.47 | -2.76 | -666.67 | -2.6 | 0.02 | 0.0 | -85.71 | -3.23 | -559.18 | -1253.57 | 0.51 | -13.56 | -16.39 | -0.04 | 0 | -180.0 | 2.16 | -15.35 | -22.12 | 1.62 | -20.59 | 44.64 | 0.51 | -53.64 | 182.26 | 0.99 | -10.0 | -16.81 | 0.01 | 0.0 | 0 | -178.15 | -3380.85 | 44.81 |
| 21Q2 (7) | 0.12 | -79.66 | -85.71 | -0.61 | 15.28 | 82.27 | -0.36 | 89.94 | -108.57 | 0.02 | -94.12 | -92.31 | -0.49 | -276.92 | 81.15 | 0.59 | -23.38 | -16.9 | 0 | -100.0 | 100.0 | 2.55 | -26.95 | -22.1 | 2.04 | 90.65 | 54.55 | 1.1 | 233.33 | -26.17 | 1.1 | -4.35 | -8.33 | 0.01 | 0.0 | 0 | 5.43 | -86.29 | -82.61 |
| 21Q1 (6) | 0.59 | -33.71 | 47.5 | -0.72 | 7.69 | -18.03 | -3.58 | -8.81 | -187.75 | 0.34 | 3300.0 | 254.55 | -0.13 | -218.18 | 38.1 | 0.77 | -12.5 | 42.59 | 0.01 | -90.0 | 125.0 | 3.49 | -13.13 | 12.25 | 1.07 | 386.36 | 414.71 | 0.33 | 176.74 | 125.98 | 1.15 | -11.54 | -5.74 | 0.01 | 0.0 | 0 | 39.60 | -60.85 | 0 |
| 20Q4 (5) | 0.89 | 148.37 | -41.83 | -0.78 | -136.79 | -343.75 | -3.29 | -22.3 | -162.31 | 0.01 | -92.86 | 105.0 | 0.11 | -60.71 | -94.05 | 0.88 | 44.26 | 4.76 | 0.1 | 100.0 | 225.0 | 4.01 | 44.99 | -3.41 | 0.22 | -80.36 | -81.51 | -0.43 | 30.65 | -430.77 | 1.3 | 9.24 | 16.07 | 0.01 | 0 | 0 | 101.14 | 131.33 | -17.37 |
| 20Q3 (4) | -1.84 | -319.05 | 0.0 | 2.12 | 161.63 | 0.0 | -2.69 | -164.05 | 0.0 | 0.14 | -46.15 | 0.0 | 0.28 | 110.77 | 0.0 | 0.61 | -14.08 | 0.0 | 0.05 | 155.56 | 0.0 | 2.77 | -15.33 | 0.0 | 1.12 | -15.15 | 0.0 | -0.62 | -141.61 | 0.0 | 1.19 | -0.83 | 0.0 | 0 | 0 | 0.0 | -322.81 | -1133.75 | 0.0 |
| 20Q2 (3) | 0.84 | 110.0 | 0.0 | -3.44 | -463.93 | 0.0 | 4.2 | 2.94 | 0.0 | 0.26 | 218.18 | 0.0 | -2.6 | -1138.1 | 0.0 | 0.71 | 31.48 | 0.0 | -0.09 | -125.0 | 0.0 | 3.27 | 5.27 | 0.0 | 1.32 | 488.24 | 0.0 | 1.49 | 217.32 | 0.0 | 1.2 | -1.64 | 0.0 | 0 | 0 | 0.0 | 31.23 | 0 | 0.0 |
| 20Q1 (2) | 0.4 | -73.86 | 0.0 | -0.61 | -290.62 | 0.0 | 4.08 | -22.73 | 0.0 | -0.22 | -10.0 | 0.0 | -0.21 | -111.35 | 0.0 | 0.54 | -35.71 | 0.0 | -0.04 | 50.0 | 0.0 | 3.11 | -25.25 | 0.0 | -0.34 | -128.57 | 0.0 | -1.27 | -1076.92 | 0.0 | 1.22 | 8.93 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.53 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 5.28 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 4.15 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 122.40 | 0.0 | 0.0 |
