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) | 8.92 | 51.19 | -1.01 | 0 | -5.99 | 0 | -1.79 | 0 | 7.91 | 156.82 | 0.64 | -13.51 | -0.01 | 0 | 0.96 | -18.43 | 7.25 | 70.99 | 3.71 | 8.16 | 1.33 | 22.02 | 0.24 | 33.33 | 168.94 | 34.58 |
| 2022 (9) | 5.9 | 2.79 | -2.82 | 0 | 3.55 | 0 | 1.23 | 146.0 | 3.08 | -65.78 | 0.74 | -10.84 | 0 | 0 | 1.18 | -21.02 | 4.24 | 16.8 | 3.43 | 26.1 | 1.09 | 13.54 | 0.18 | 28.57 | 125.53 | -16.46 |
| 2021 (8) | 5.74 | 0 | 3.26 | 503.7 | -4.94 | 0 | 0.5 | 0 | 9.0 | 0 | 0.83 | 97.62 | 0 | 0 | 1.49 | 90.68 | 3.63 | 12.38 | 2.72 | 11.48 | 0.96 | -5.88 | 0.14 | 16.67 | 150.26 | 0 |
| 2020 (7) | -1.42 | 0 | 0.54 | -97.55 | -2.24 | 0 | -0.12 | 0 | -0.88 | 0 | 0.42 | -64.71 | -0.04 | 0 | 0.78 | -62.91 | 3.23 | 4.19 | 2.44 | -3.17 | 1.02 | -7.27 | 0.12 | 9.09 | -39.66 | 0 |
| 2019 (6) | 9.63 | 1478.69 | 22.06 | -22.13 | -30.51 | 0 | 1.4 | 0 | 31.69 | 9.5 | 1.19 | 221.62 | 0 | 0 | 2.11 | 257.54 | 3.1 | 112.33 | 2.52 | -32.8 | 1.1 | 54.93 | 0.11 | 0.0 | 258.18 | 1834.21 |
| 2018 (5) | 0.61 | 0 | 28.33 | 212.35 | -35.76 | 0 | -0.26 | 0 | 28.94 | 328.74 | 0.37 | -5.13 | 0.01 | -66.67 | 0.59 | 7.4 | 1.46 | -70.8 | 3.75 | 0 | 0.71 | 0.0 | 0.11 | 83.33 | 13.35 | 0 |
| 2017 (4) | -2.32 | 0 | 9.07 | 0 | 1.46 | 0 | 0.13 | 0 | 6.75 | 0 | 0.39 | -58.06 | 0.03 | 50.0 | 0.55 | -65.53 | 5.0 | -4.76 | -0.93 | 0 | 0.71 | -8.97 | 0.06 | 0.0 | 0.00 | 0 |
| 2016 (3) | 8.08 | 55.98 | -9.27 | 0 | -1.3 | 0 | -0.93 | 0 | -1.19 | 0 | 0.93 | -42.59 | 0.02 | 0 | 1.60 | -50.11 | 5.25 | 56.72 | 3.37 | -33.0 | 0.78 | 13.04 | 0.06 | 20.0 | 191.92 | 113.78 |
| 2015 (2) | 5.18 | -41.86 | -23.88 | 0 | 11.67 | 73.4 | -1.07 | 0 | -18.7 | 0 | 1.62 | 107.69 | -0.06 | 0 | 3.20 | 113.64 | 3.35 | 131.03 | 5.03 | 15.1 | 0.69 | 40.82 | 0.05 | -44.44 | 89.77 | -50.13 |
| 2014 (1) | 8.91 | 0 | -12.05 | 0 | 6.73 | -70.89 | 0.9 | -52.88 | -3.14 | 0 | 0.78 | -11.36 | 0 | 0 | 1.50 | 21.73 | 1.45 | -79.37 | 4.37 | -34.48 | 0.49 | 6.52 | 0.09 | -18.18 | 180.00 | 0 |
| 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) | 4.76 | 381.66 | 158.7 | 0.99 | -35.71 | 286.79 | -1.3 | 43.72 | 44.92 | -1.4 | -279.49 | -233.33 | 5.75 | 3933.33 | 338.93 | 0.16 | -5.88 | -15.79 | 0.02 | 166.67 | 0 | 0.88 | 2.49 | -16.07 | 1.83 | -25.61 | -27.95 | 1.15 | -38.5 | -36.46 | 0.36 | 5.88 | 9.09 | 0.06 | 0.0 | 0.0 | 303.18 | 507.24 | 262.5 |
| 24Q2 (19) | -1.69 | -151.84 | 45.48 | 1.54 | -21.03 | 140.62 | -2.31 | 65.0 | 32.46 | 0.78 | 225.81 | 90.24 | -0.15 | -102.88 | 93.9 | 0.17 | -26.09 | -22.73 | -0.03 | -200.0 | -250.0 | 0.86 | -49.98 | -35.86 | 2.46 | 138.83 | 134.29 | 1.87 | 43.85 | 146.05 | 0.34 | 0.0 | 3.03 | 0.06 | 0.0 | 0.0 | -74.45 | -138.82 | 72.38 |
| 24Q1 (18) | 3.26 | -24.19 | -44.65 | 1.95 | 114.29 | 196.06 | -6.6 | -192.04 | -421.95 | -0.62 | 30.34 | 61.96 | 5.21 | 0.0 | 34.97 | 0.23 | 130.0 | 76.92 | -0.01 | -133.33 | 83.33 | 1.71 | 174.56 | 108.96 | 1.03 | -60.98 | 0.98 | 1.3 | 49.43 | 381.48 | 0.34 | 3.03 | 0.0 | 0.06 | 20.0 | 0.0 | 191.76 | -44.25 | -78.19 |
| 23Q4 (17) | 4.3 | 133.7 | 55.23 | 0.91 | 271.7 | -76.36 | -2.26 | 4.24 | -218.95 | -0.89 | -111.9 | -214.1 | 5.21 | 297.71 | -21.3 | 0.1 | -47.37 | -44.44 | 0.03 | 0 | 0 | 0.62 | -40.37 | -22.25 | 2.64 | 3.94 | 2.72 | 0.87 | -51.93 | -8.42 | 0.33 | 0.0 | 22.22 | 0.05 | -16.67 | 0.0 | 344.00 | 311.3 | 57.72 |
| 23Q3 (16) | 1.84 | 159.35 | 8.24 | -0.53 | -182.81 | 65.58 | -2.36 | 30.99 | -145.83 | -0.42 | -202.44 | -1150.0 | 1.31 | 153.25 | 718.75 | 0.19 | -13.64 | 0.0 | 0 | -100.0 | 0 | 1.05 | -21.68 | -12.56 | 2.54 | 141.9 | 179.12 | 1.81 | 138.16 | 37.12 | 0.33 | 0.0 | 13.79 | 0.06 | 0.0 | 50.0 | 83.64 | 131.03 | -18.82 |
| 23Q2 (15) | -3.1 | -152.63 | -620.93 | 0.64 | 131.53 | 3100.0 | -3.42 | -266.83 | -153.33 | 0.41 | 125.15 | -31.67 | -2.46 | -163.73 | -500.0 | 0.22 | 69.23 | 57.14 | 0.02 | 133.33 | 0 | 1.34 | 62.96 | 16.0 | 1.05 | 2.94 | 275.0 | 0.76 | 181.48 | 33.33 | 0.33 | -2.94 | 22.22 | 0.06 | 0.0 | 50.0 | -269.57 | -130.66 | -451.67 |
| 23Q1 (14) | 5.89 | 112.64 | 214.97 | -2.03 | -152.73 | 60.58 | 2.05 | 7.89 | -48.36 | -1.63 | -308.97 | -757.89 | 3.86 | -41.69 | 217.68 | 0.13 | -27.78 | -43.48 | -0.06 | 0 | 0 | 0.82 | 2.16 | -56.32 | 1.02 | -60.31 | 112.5 | 0.27 | -71.58 | -55.0 | 0.34 | 25.93 | 30.77 | 0.06 | 20.0 | 20.0 | 879.10 | 303.06 | 327.8 |
| 22Q4 (13) | 2.77 | 62.94 | 166.35 | 3.85 | 350.0 | -2.53 | 1.9 | 297.92 | 214.46 | 0.78 | 1850.0 | 7900.0 | 6.62 | 4037.5 | 32.67 | 0.18 | -5.26 | -25.0 | 0 | 0 | 0 | 0.80 | -32.94 | -41.22 | 2.57 | 182.42 | 65.81 | 0.95 | -28.03 | -11.21 | 0.27 | -6.9 | 8.0 | 0.05 | 25.0 | 66.67 | 218.11 | 111.7 | 183.12 |
| 22Q3 (12) | 1.7 | 495.35 | -2.3 | -1.54 | -7800.0 | -365.52 | -0.96 | 28.89 | 51.76 | 0.04 | -93.33 | -80.0 | 0.16 | 139.02 | -93.1 | 0.19 | 35.71 | 72.73 | 0 | 0 | 0 | 1.20 | 3.9 | 23.86 | 0.91 | 225.0 | 65.45 | 1.32 | 131.58 | 206.98 | 0.29 | 7.41 | 20.83 | 0.04 | 0.0 | 33.33 | 103.03 | 310.85 | -58.55 |
| 22Q2 (11) | -0.43 | -122.99 | -135.83 | 0.02 | 100.39 | -98.57 | -1.35 | -134.01 | -181.33 | 0.6 | 415.79 | 140.0 | -0.41 | 87.5 | -115.77 | 0.14 | -39.13 | -44.0 | 0 | 0 | 0 | 1.15 | -38.63 | -41.28 | 0.28 | -41.67 | -59.42 | 0.57 | -5.0 | 46.15 | 0.27 | 3.85 | 12.5 | 0.04 | -20.0 | 33.33 | -48.86 | -123.78 | -126.88 |
| 22Q1 (10) | 1.87 | 79.81 | 6.25 | -5.15 | -230.38 | -92.88 | 3.97 | 339.16 | 234.58 | -0.19 | -1800.0 | -371.43 | -3.28 | -165.73 | -260.44 | 0.23 | -4.17 | 0.0 | 0 | 0 | 0 | 1.88 | 37.45 | 13.14 | 0.48 | -69.03 | -42.86 | 0.6 | -43.93 | -27.71 | 0.26 | 4.0 | 13.04 | 0.05 | 66.67 | 25.0 | 205.49 | 166.75 | 28.43 |
| 21Q4 (9) | 1.04 | -40.23 | 353.66 | 3.95 | 581.03 | 219.34 | -1.66 | 16.58 | -460.87 | -0.01 | -105.0 | 98.28 | 4.99 | 115.09 | 234.14 | 0.24 | 118.18 | 140.0 | 0 | 0 | 100.0 | 1.37 | 41.32 | 125.11 | 1.55 | 181.82 | 31.36 | 1.07 | 148.84 | 27.38 | 0.25 | 4.17 | 4.17 | 0.03 | 0.0 | 0.0 | 77.04 | -69.01 | 308.56 |
| 21Q3 (8) | 1.74 | 45.0 | -32.56 | 0.58 | -58.57 | 300.0 | -1.99 | -219.88 | -376.39 | 0.2 | -20.0 | 11.11 | 2.32 | -10.77 | 1.31 | 0.11 | -56.0 | -26.67 | 0 | 0 | 0 | 0.97 | -50.74 | -16.61 | 0.55 | -20.29 | -40.86 | 0.43 | 10.26 | -4.44 | 0.24 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 248.57 | 36.71 | -30.63 |
| 21Q2 (7) | 1.2 | -31.82 | 136.81 | 1.4 | 152.43 | -44.0 | 1.66 | 156.27 | 3220.0 | 0.25 | 257.14 | -60.32 | 2.6 | 385.71 | 442.11 | 0.25 | 8.7 | 400.0 | 0 | 0 | 0 | 1.96 | 18.25 | 463.58 | 0.69 | -17.86 | -37.84 | 0.39 | -53.01 | -53.57 | 0.24 | 4.35 | -7.69 | 0.03 | -25.0 | 0.0 | 181.82 | 13.64 | 163.02 |
| 21Q1 (6) | 1.76 | 529.27 | 650.0 | -2.67 | 19.34 | -262.8 | -2.95 | -741.3 | 14.99 | 0.07 | 112.07 | 135.0 | -0.91 | 75.54 | -168.94 | 0.23 | 130.0 | 91.67 | 0 | 100.0 | -100.0 | 1.66 | 173.48 | 35.8 | 0.84 | -28.81 | 8300.0 | 0.83 | -1.19 | 167.74 | 0.23 | -4.17 | -14.81 | 0.04 | 33.33 | 33.33 | 160.00 | 533.17 | 405.0 |
| 20Q4 (5) | -0.41 | -115.89 | -106.44 | -3.31 | -1041.38 | -119.83 | 0.46 | -36.11 | 102.33 | -0.58 | -422.22 | -26.09 | -3.72 | -262.45 | -116.13 | 0.1 | -33.33 | -60.0 | -0.04 | 0 | -200.0 | 0.61 | -47.65 | -57.52 | 1.18 | 26.88 | -33.71 | 0.84 | 86.67 | 37.7 | 0.24 | 0.0 | -29.41 | 0.03 | 0.0 | -25.0 | -36.94 | -110.31 | -105.74 |
| 20Q3 (4) | 2.58 | 179.14 | 0.0 | -0.29 | -111.6 | 0.0 | 0.72 | 1340.0 | 0.0 | 0.18 | -71.43 | 0.0 | 2.29 | 401.32 | 0.0 | 0.15 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.16 | 232.92 | 0.0 | 0.93 | -16.22 | 0.0 | 0.45 | -46.43 | 0.0 | 0.24 | -7.69 | 0.0 | 0.03 | 0.0 | 0.0 | 358.33 | 224.21 | 0.0 |
| 20Q2 (3) | -3.26 | -918.75 | 0.0 | 2.5 | 52.44 | 0.0 | 0.05 | 101.44 | 0.0 | 0.63 | 415.0 | 0.0 | -0.76 | -157.58 | 0.0 | 0.05 | -58.33 | 0.0 | 0 | -100.0 | 0.0 | 0.35 | -71.51 | 0.0 | 1.11 | 11000.0 | 0.0 | 0.84 | 170.97 | 0.0 | 0.26 | -3.7 | 0.0 | 0.03 | 0.0 | 0.0 | -288.50 | -449.94 | 0.0 |
| 20Q1 (2) | -0.32 | -105.02 | 0.0 | 1.64 | -90.17 | 0.0 | -3.47 | 82.44 | 0.0 | -0.2 | 56.52 | 0.0 | 1.32 | -94.28 | 0.0 | 0.12 | -52.0 | 0.0 | 0.01 | -75.0 | 0.0 | 1.22 | -14.46 | 0.0 | 0.01 | -99.44 | 0.0 | 0.31 | -49.18 | 0.0 | 0.27 | -20.59 | 0.0 | 0.03 | -25.0 | 0.0 | -52.46 | -108.15 | 0.0 |
| 19Q4 (1) | 6.37 | 0.0 | 0.0 | 16.69 | 0.0 | 0.0 | -19.76 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 23.06 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 643.43 | 0.0 | 0.0 |
