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) | 5.19 | -60.08 | -1.32 | 0 | -8.33 | 0 | -0.81 | 0 | 3.87 | -64.46 | 3.38 | 9.03 | 0.08 | 0 | 9.11 | 35.15 | 5.56 | -46.74 | 5.26 | -38.41 | 5.87 | 7.31 | 0.11 | 22.22 | 46.17 | -49.92 |
| 2022 (9) | 13.0 | 12.17 | -2.11 | 0 | -6.65 | 0 | -0.62 | 0 | 10.89 | 14.87 | 3.1 | -22.69 | -0.08 | 0 | 6.74 | -12.26 | 10.44 | -25.05 | 8.54 | -20.93 | 5.47 | 2.82 | 0.09 | 0.0 | 92.20 | 28.95 |
| 2021 (8) | 11.59 | 112.66 | -2.11 | 0 | -6.79 | 0 | 0.45 | 0 | 9.48 | 930.43 | 4.01 | -31.45 | 0 | 0 | 7.68 | -54.0 | 13.93 | 101.88 | 10.8 | 103.77 | 5.32 | 1.53 | 0.09 | 0.0 | 71.50 | 39.46 |
| 2020 (7) | 5.45 | -57.72 | -4.53 | 0 | -4.11 | 0 | -0.58 | 0 | 0.92 | -93.22 | 5.85 | 59.84 | 0 | 0 | 16.70 | 47.47 | 6.9 | 63.12 | 5.3 | 31.51 | 5.24 | -1.32 | 0.09 | 0.0 | 51.27 | -62.49 |
| 2019 (6) | 12.89 | 62.75 | 0.67 | 0 | -6.72 | 0 | 2.11 | 441.03 | 13.56 | 147.45 | 3.66 | 68.66 | 0 | 0 | 11.32 | 82.12 | 4.23 | -14.2 | 4.03 | -12.58 | 5.31 | -7.49 | 0.09 | 0.0 | 136.69 | 80.18 |
| 2018 (5) | 7.92 | -15.92 | -2.44 | 0 | -6.01 | 0 | 0.39 | 105.26 | 5.48 | -38.5 | 2.17 | 15.43 | 0.01 | 0 | 6.22 | 21.34 | 4.93 | -19.84 | 4.61 | -10.66 | 5.74 | -15.21 | 0.09 | 12.5 | 75.86 | -3.28 |
| 2017 (4) | 9.42 | -9.34 | -0.51 | 0 | -5.97 | 0 | 0.19 | 72.73 | 8.91 | 5.57 | 1.88 | 24.5 | 0 | 0 | 5.12 | 22.67 | 6.15 | 4.06 | 5.16 | 16.48 | 6.77 | -11.96 | 0.08 | -11.11 | 78.43 | -7.83 |
| 2016 (3) | 10.39 | 17.14 | -1.95 | 0 | -3.31 | 0 | 0.11 | 0 | 8.44 | -15.85 | 1.51 | -57.58 | 0.03 | 50.0 | 4.18 | -56.42 | 5.91 | 10.26 | 4.43 | -7.13 | 7.69 | -4.35 | 0.09 | -10.0 | 85.09 | 23.85 |
| 2015 (2) | 8.87 | -9.95 | 1.16 | 0 | -9.8 | 0 | -0.06 | 0 | 10.03 | 1419.7 | 3.56 | -54.59 | 0.02 | -50.0 | 9.58 | -50.0 | 5.36 | -25.97 | 4.77 | -34.75 | 8.04 | 9.09 | 0.1 | 42.86 | 68.71 | 2.89 |
| 2014 (1) | 9.85 | 0.2 | -9.19 | 0 | 0.88 | -56.65 | -1.49 | 0 | 0.66 | 0 | 7.84 | -16.86 | 0.04 | 0 | 19.16 | -25.8 | 7.24 | 29.29 | 7.31 | 47.08 | 7.37 | 7.75 | 0.07 | 250.0 | 66.78 | -19.63 |
| 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) | 1.92 | -21.31 | 368.29 | -2.19 | -106.6 | -343.33 | -5.18 | -8533.33 | 20.18 | -0.35 | -266.67 | 55.7 | -0.27 | -119.57 | -120.61 | 1.89 | 70.27 | 470.59 | 0 | 0 | -100.0 | 19.63 | 101.74 | 417.1 | 0.84 | -61.29 | -20.75 | 0.92 | -50.8 | -48.6 | 1.31 | 15.93 | -8.39 | 0.04 | 0.0 | 33.33 | 84.58 | 5.38 | 570.46 |
| 24Q2 (19) | 2.44 | 22.61 | 300.0 | -1.06 | -430.0 | -229.27 | -0.06 | 0.0 | 96.51 | 0.21 | 172.41 | 425.0 | 1.38 | -22.91 | -3.5 | 1.11 | 311.11 | 23.33 | 0 | 0 | 0 | 9.73 | 237.61 | -6.18 | 2.17 | 112.75 | 161.45 | 1.87 | 64.04 | 289.58 | 1.13 | 6.6 | -24.67 | 0.04 | 33.33 | 33.33 | 80.26 | -10.06 | 164.47 |
| 24Q1 (18) | 1.99 | -51.34 | 2111.11 | -0.2 | 78.02 | 90.61 | -0.06 | 0.0 | 0.0 | -0.29 | -3000.0 | -262.5 | 1.79 | -43.71 | 187.75 | 0.27 | -68.6 | -87.32 | 0 | 0 | 0 | 2.88 | -60.63 | -88.58 | 1.02 | -63.7 | 20.0 | 1.14 | -44.12 | 20.0 | 1.06 | -34.97 | -19.08 | 0.03 | 0.0 | 0.0 | 89.24 | -19.27 | 2170.6 |
| 23Q4 (17) | 4.09 | 897.56 | 80.18 | -0.91 | -201.11 | -911.11 | -0.06 | 99.08 | -20.0 | 0.01 | 101.27 | -92.31 | 3.18 | 142.75 | 45.87 | 0.86 | 268.63 | 53.57 | 0 | -100.0 | 0 | 7.32 | 218.25 | 21.55 | 2.81 | 165.09 | 172.82 | 2.04 | 13.97 | 234.43 | 1.63 | 13.99 | 13.19 | 0.03 | 0.0 | 0.0 | 110.54 | 776.24 | 1.29 |
| 23Q3 (16) | 0.41 | -32.79 | -71.72 | 0.9 | 9.76 | 236.36 | -6.49 | -277.33 | -0.15 | -0.79 | -2075.0 | -216.0 | 1.31 | -8.39 | 65.82 | -0.51 | -156.67 | -156.67 | 0.08 | 0 | 188.89 | -6.19 | -159.69 | -172.42 | 1.06 | 27.71 | -39.08 | 1.79 | 272.92 | -6.77 | 1.43 | -4.67 | 7.52 | 0.03 | 0.0 | 50.0 | 12.62 | -58.43 | -71.55 |
| 23Q2 (15) | 0.61 | 577.78 | -84.03 | 0.82 | 138.5 | 267.35 | -1.72 | -2766.67 | -2766.67 | 0.04 | 150.0 | 500.0 | 1.43 | 170.1 | -57.06 | 0.9 | -57.75 | 40.62 | 0 | 0 | 0 | 10.37 | -58.91 | 113.21 | 0.83 | -2.35 | -77.07 | 0.48 | -49.47 | -84.71 | 1.5 | 14.5 | 4.17 | 0.03 | 0.0 | 50.0 | 30.35 | 672.19 | -63.45 |
| 23Q1 (14) | 0.09 | -96.04 | -98.35 | -2.13 | -2266.67 | -142.05 | -0.06 | -20.0 | 0.0 | -0.08 | -161.54 | 84.0 | -2.04 | -193.58 | -144.54 | 2.13 | 280.36 | 108.82 | 0 | 0 | 0 | 25.24 | 319.11 | 221.65 | 0.85 | -17.48 | -79.01 | 0.95 | 55.74 | -66.9 | 1.31 | -9.03 | 3.97 | 0.03 | 0.0 | 50.0 | 3.93 | -96.4 | -97.01 |
| 22Q4 (13) | 2.27 | 56.55 | -58.58 | -0.09 | 86.36 | 85.48 | -0.05 | 99.23 | 96.55 | 0.13 | 152.0 | -64.86 | 2.18 | 175.95 | -55.14 | 0.56 | -37.78 | -56.59 | 0 | 100.0 | 0 | 6.02 | -29.55 | -42.21 | 1.03 | -40.8 | -57.61 | 0.61 | -68.23 | -69.19 | 1.44 | 8.27 | -25.0 | 0.03 | 50.0 | 50.0 | 109.13 | 146.12 | -21.93 |
| 22Q3 (12) | 1.45 | -62.04 | -57.73 | -0.66 | -34.69 | -22.22 | -6.48 | -10700.0 | -24.38 | -0.25 | -2400.0 | 26.47 | 0.79 | -76.28 | -72.66 | 0.9 | 40.62 | -20.35 | -0.09 | 0 | 0 | 8.55 | 75.75 | 5.97 | 1.74 | -51.93 | -54.57 | 1.92 | -38.85 | -42.69 | 1.33 | -7.64 | 10.83 | 0.02 | 0.0 | 0.0 | 44.34 | -46.6 | -40.92 |
| 22Q2 (11) | 3.82 | -30.04 | 250.46 | -0.49 | 44.32 | -213.95 | -0.06 | 0.0 | 14.29 | -0.01 | 98.0 | -105.88 | 3.33 | -27.29 | 119.08 | 0.64 | -37.25 | 88.24 | 0 | 0 | 0 | 4.86 | -38.02 | 105.69 | 3.62 | -10.62 | -20.44 | 3.14 | 9.41 | 7.53 | 1.44 | 14.29 | 39.81 | 0.02 | 0.0 | 0.0 | 83.04 | -36.88 | 202.46 |
| 22Q1 (10) | 5.46 | -0.36 | 243.4 | -0.88 | -41.94 | 36.23 | -0.06 | 95.86 | 0.0 | -0.5 | -235.14 | -300.0 | 4.58 | -5.76 | 2080.95 | 1.02 | -20.93 | -18.4 | 0 | 0 | 0 | 7.85 | -24.7 | -28.19 | 4.05 | 66.67 | 29.39 | 2.87 | 44.95 | 12.11 | 1.26 | -34.38 | 7.69 | 0.02 | 0.0 | 0.0 | 131.57 | -5.89 | 210.3 |
| 21Q4 (9) | 5.48 | 59.77 | 983.87 | -0.62 | -14.81 | -6300.0 | -1.45 | 72.17 | -2316.67 | 0.37 | 208.82 | 144.05 | 4.86 | 68.17 | 896.72 | 1.29 | 14.16 | 460.87 | 0 | 0 | 0 | 10.42 | 29.19 | 329.03 | 2.43 | -36.55 | 53.8 | 1.98 | -40.9 | 130.23 | 1.92 | 60.0 | 24.68 | 0.02 | 0.0 | 0.0 | 139.80 | 86.26 | 645.66 |
| 21Q3 (8) | 3.43 | 214.68 | 71.5 | -0.54 | -225.58 | 66.67 | -5.21 | -7342.86 | -32.91 | -0.34 | -300.0 | -780.0 | 2.89 | 90.13 | 660.53 | 1.13 | 232.35 | -53.88 | 0 | 0 | 0 | 8.07 | 241.13 | -73.37 | 3.83 | -15.82 | 100.52 | 3.35 | 14.73 | 69.19 | 1.2 | 16.5 | -9.09 | 0.02 | 0.0 | 0.0 | 75.05 | 173.36 | 24.59 |
| 21Q2 (7) | 1.09 | -31.45 | 43.42 | 0.43 | 131.16 | 125.75 | -0.07 | -16.67 | 0.0 | 0.17 | -32.0 | 112.5 | 1.52 | 623.81 | 267.03 | 0.34 | -72.8 | -81.01 | 0 | 0 | 0 | 2.36 | -78.36 | -89.08 | 4.55 | 45.37 | 252.71 | 2.92 | 14.06 | 239.53 | 1.03 | -11.97 | -14.88 | 0.02 | 0.0 | 0.0 | 27.46 | -35.25 | -24.5 |
| 21Q1 (6) | 1.59 | 356.45 | -51.96 | -1.38 | -13900.0 | -11.29 | -0.06 | 0.0 | 0.0 | 0.25 | 129.76 | 78.57 | 0.21 | 134.43 | -89.86 | 1.25 | 443.48 | -8.76 | 0 | 0 | 0 | 10.93 | 349.89 | -26.46 | 3.13 | 98.1 | 47.64 | 2.56 | 197.67 | 61.01 | 1.17 | -24.03 | 0.86 | 0.02 | 0.0 | 0.0 | 42.40 | 265.5 | -64.52 |
| 20Q4 (5) | -0.62 | -131.0 | -112.81 | 0.01 | 100.62 | 105.0 | -0.06 | 98.47 | -20.0 | -0.84 | -1780.0 | -177.06 | -0.61 | -260.53 | -113.15 | 0.23 | -90.61 | -56.6 | 0 | 0 | 0 | 2.43 | -91.98 | -56.74 | 1.58 | -17.28 | -24.4 | 0.86 | -56.57 | -39.44 | 1.54 | 16.67 | 19.38 | 0.02 | 0.0 | -33.33 | -25.62 | -142.53 | -114.5 |
| 20Q3 (4) | 2.0 | 163.16 | 0.0 | -1.62 | 2.99 | 0.0 | -3.92 | -5500.0 | 0.0 | 0.05 | -37.5 | 0.0 | 0.38 | 141.76 | 0.0 | 2.45 | 36.87 | 0.0 | 0 | 0 | 0.0 | 30.28 | 39.92 | 0.0 | 1.91 | 48.06 | 0.0 | 1.98 | 130.23 | 0.0 | 1.32 | 9.09 | 0.0 | 0.02 | 0.0 | 0.0 | 60.24 | 65.66 | 0.0 |
| 20Q2 (3) | 0.76 | -77.04 | 0.0 | -1.67 | -34.68 | 0.0 | -0.07 | -16.67 | 0.0 | 0.08 | -42.86 | 0.0 | -0.91 | -143.96 | 0.0 | 1.79 | 30.66 | 0.0 | 0 | 0 | 0.0 | 21.64 | 45.67 | 0.0 | 1.29 | -39.15 | 0.0 | 0.86 | -45.91 | 0.0 | 1.21 | 4.31 | 0.0 | 0.02 | 0.0 | 0.0 | 36.36 | -69.57 | 0.0 |
| 20Q1 (2) | 3.31 | -31.61 | 0.0 | -1.24 | -520.0 | 0.0 | -0.06 | -20.0 | 0.0 | 0.14 | -87.16 | 0.0 | 2.07 | -55.39 | 0.0 | 1.37 | 158.49 | 0.0 | 0 | 0 | 0.0 | 14.86 | 164.66 | 0.0 | 2.12 | 1.44 | 0.0 | 1.59 | 11.97 | 0.0 | 1.16 | -10.08 | 0.0 | 0.02 | -33.33 | 0.0 | 119.49 | -32.35 | 0.0 |
| 19Q4 (1) | 4.84 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 4.64 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.61 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 176.64 | 0.0 | 0.0 |
