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) | 14.33 | 80.93 | -13.12 | 0 | -0.7 | 0 | 4.33 | 304.67 | 1.21 | 0 | 15.28 | 43.47 | 0 | 0 | 20.84 | 27.74 | 12.21 | 17.63 | 9.21 | -7.9 | 4.56 | 31.41 | 0.56 | 51.35 | 100.00 | 74.75 |
| 2022 (9) | 7.92 | 34.01 | -12.23 | 0 | 6.85 | 0 | 1.07 | 0 | -4.31 | 0 | 10.65 | 80.2 | 0 | 0 | 16.32 | 36.64 | 10.38 | 7.23 | 10.0 | 26.74 | 3.47 | 28.52 | 0.37 | 8.82 | 57.23 | 5.83 |
| 2021 (8) | 5.91 | -2.48 | -5.47 | 0 | -1.07 | 0 | -1.9 | 0 | 0.44 | -71.79 | 5.91 | 10.88 | 0 | 0 | 11.94 | -18.15 | 9.68 | 39.48 | 7.89 | 41.65 | 2.7 | 11.57 | 0.34 | 6.25 | 54.07 | -25.85 |
| 2020 (7) | 6.06 | -38.79 | -4.5 | 0 | -3.75 | 0 | 0.46 | -16.36 | 1.56 | -67.63 | 5.33 | -1.11 | 0 | 0 | 14.59 | 2.62 | 6.94 | 17.23 | 5.57 | 20.04 | 2.42 | 6.14 | 0.32 | -8.57 | 72.92 | -46.45 |
| 2019 (6) | 9.9 | 3.77 | -5.08 | 0 | -4.46 | 0 | 0.55 | 25.0 | 4.82 | 79.18 | 5.39 | -22.89 | 0 | 0 | 14.22 | -17.01 | 5.92 | -20.43 | 4.64 | -20.41 | 2.28 | 23.24 | 0.35 | -7.89 | 136.18 | 15.05 |
| 2018 (5) | 9.54 | 20.45 | -6.85 | 0 | -2.78 | 0 | 0.44 | 0 | 2.69 | 29.33 | 6.99 | 17.88 | 0 | 0 | 17.13 | 17.79 | 7.44 | -39.51 | 5.83 | -40.02 | 1.85 | 20.13 | 0.38 | 52.0 | 118.36 | 72.01 |
| 2017 (4) | 7.92 | -29.66 | -5.84 | 0 | -0.28 | 0 | -0.53 | 0 | 2.08 | -76.5 | 5.93 | 111.79 | 0 | 0 | 14.55 | 106.85 | 12.3 | 0.9 | 9.72 | 8.24 | 1.54 | 6.21 | 0.25 | 47.06 | 68.81 | -35.22 |
| 2016 (3) | 11.26 | 93.14 | -2.41 | 0 | -8.48 | 0 | 0.51 | 168.42 | 8.85 | 183.65 | 2.8 | -15.92 | 0 | 0 | 7.03 | -28.29 | 12.19 | 21.78 | 8.98 | 12.11 | 1.45 | -3.33 | 0.17 | 6.25 | 106.23 | 76.19 |
| 2015 (2) | 5.83 | -14.39 | -2.71 | 0 | -2.51 | 0 | 0.19 | 0 | 3.12 | -24.09 | 3.33 | 47.35 | 0 | 0 | 9.81 | 40.19 | 10.01 | 11.59 | 8.01 | 3.09 | 1.5 | -1.96 | 0.16 | -5.88 | 60.29 | -16.16 |
| 2014 (1) | 6.81 | 7.58 | -2.7 | 0 | -7.27 | 0 | -0.68 | 0 | 4.11 | 0 | 2.26 | 9.18 | 0 | 0 | 6.99 | -5.89 | 8.97 | 25.45 | 7.77 | 26.75 | 1.53 | 6.25 | 0.17 | 21.43 | 71.91 | -12.41 |
| 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) | 4.77 | 391.75 | -8.27 | -3.91 | -66.38 | 1.01 | -2.68 | -181.71 | -411.63 | 0.86 | 196.63 | -46.58 | 0.86 | 162.32 | -31.2 | 4.56 | 84.62 | 2.7 | 0 | 0 | 0 | 21.26 | 71.53 | -9.75 | 3.39 | 4.95 | 6.27 | 3.11 | 7.24 | 7.61 | 1.32 | 2.33 | 11.86 | 0.15 | 0.0 | 15.38 | 104.15 | 365.98 | -15.88 |
| 24Q2 (19) | 0.97 | 10.23 | -75.75 | -2.35 | 3.29 | -36.63 | 3.28 | 72.63 | 349.32 | -0.89 | -304.55 | -169.53 | -1.38 | 10.97 | -160.53 | 2.47 | 34.97 | -36.67 | 0 | 0 | 0 | 12.39 | 28.0 | -49.82 | 3.23 | -6.65 | 62.31 | 2.9 | -12.39 | 297.26 | 1.29 | 4.03 | 13.16 | 0.15 | 15.38 | -6.25 | 22.35 | 18.86 | -88.66 |
| 24Q1 (18) | 0.88 | -82.88 | 4500.0 | -2.43 | 25.23 | 42.14 | 1.9 | 156.21 | 74.31 | -0.22 | -147.83 | -122.45 | -1.55 | -182.01 | 63.27 | 1.83 | -46.18 | -48.31 | 0 | 0 | 0 | 9.68 | -35.73 | -55.94 | 3.46 | -20.28 | 28.62 | 3.31 | -2.07 | 49.1 | 1.24 | 0.81 | 21.57 | 0.13 | 0.0 | 0.0 | 18.80 | -82.66 | 3268.38 |
| 23Q4 (17) | 5.14 | -1.15 | 43.58 | -3.25 | 17.72 | 38.91 | -3.38 | -493.02 | -663.33 | 0.46 | -71.43 | -78.6 | 1.89 | 51.2 | 208.62 | 3.4 | -23.42 | -14.79 | 0 | 0 | 0 | 15.06 | -36.04 | -24.41 | 4.34 | 36.05 | 26.16 | 3.38 | 16.96 | 47.6 | 1.23 | 4.24 | 28.12 | 0.13 | 0.0 | 30.0 | 108.44 | -12.41 | 1.47 |
| 23Q3 (16) | 5.2 | 30.0 | 329.75 | -3.95 | -129.65 | -818.6 | 0.86 | 17.81 | -71.8 | 1.61 | 25.78 | 171.56 | 1.25 | -45.18 | 60.26 | 4.44 | 13.85 | 145.3 | 0 | 0 | 0 | 23.55 | -4.63 | 131.9 | 3.19 | 60.3 | 6.69 | 2.89 | 295.89 | -37.17 | 1.18 | 3.51 | 29.67 | 0.13 | -18.75 | 30.0 | 123.81 | -37.17 | 474.03 |
| 23Q2 (15) | 4.0 | 20100.0 | 830.23 | -1.72 | 59.05 | 63.48 | 0.73 | -33.03 | -46.32 | 1.28 | 30.61 | 2660.0 | 2.28 | 154.03 | 153.27 | 3.9 | 10.17 | 31.76 | 0 | 0 | 0 | 24.70 | 12.4 | 17.82 | 1.99 | -26.02 | 6.99 | 0.73 | -67.12 | -29.81 | 1.14 | 11.76 | 34.12 | 0.16 | 23.08 | 77.78 | 197.04 | 33301.97 | 807.32 |
| 23Q1 (14) | -0.02 | -100.56 | -100.74 | -4.2 | 21.05 | -137.29 | 1.09 | 81.67 | -40.76 | 0.98 | -54.42 | -19.67 | -4.22 | -142.53 | -553.76 | 3.54 | -11.28 | 87.3 | 0 | 0 | 0 | 21.97 | 10.26 | 54.75 | 2.69 | -21.8 | 28.71 | 2.22 | -3.06 | 7.25 | 1.02 | 6.25 | 36.0 | 0.13 | 30.0 | 85.71 | -0.59 | -100.56 | -100.64 |
| 22Q4 (13) | 3.58 | 195.87 | 588.46 | -5.32 | -1137.21 | -218.56 | 0.6 | -80.33 | 189.55 | 2.15 | 195.56 | 352.94 | -1.74 | -323.08 | -51.3 | 3.99 | 120.44 | 112.23 | 0 | 0 | 0 | 19.93 | 96.22 | 55.41 | 3.44 | 15.05 | 40.41 | 2.29 | -50.22 | -0.87 | 0.96 | 5.49 | 33.33 | 0.1 | 0.0 | 25.0 | 106.87 | 395.47 | 539.14 |
| 22Q3 (12) | 1.21 | 181.4 | -59.26 | -0.43 | 90.87 | 74.25 | 3.05 | 124.26 | 316.31 | -2.25 | -4400.0 | -2400.0 | 0.78 | 118.22 | -40.0 | 1.81 | -38.85 | -5.24 | 0 | 0 | 0 | 10.16 | -51.55 | -38.58 | 2.99 | 60.75 | 52.55 | 4.6 | 342.31 | 167.44 | 0.91 | 7.06 | 31.88 | 0.1 | 11.11 | 11.11 | 21.57 | -0.68 | -81.84 |
| 22Q2 (11) | 0.43 | -84.07 | -78.5 | -4.71 | -166.1 | -243.8 | 1.36 | -26.09 | -6.21 | -0.05 | -104.1 | 70.59 | -4.28 | -560.22 | -779.37 | 2.96 | 56.61 | 106.99 | 0 | 0 | 0 | 20.96 | 47.63 | 71.81 | 1.86 | -11.0 | -21.85 | 1.04 | -49.76 | -35.4 | 0.85 | 13.33 | 30.77 | 0.09 | 28.57 | 0.0 | 21.72 | -76.75 | -74.48 |
| 22Q1 (10) | 2.7 | 419.23 | 527.91 | -1.77 | -5.99 | -132.89 | 1.84 | 374.63 | 518.18 | 1.22 | 243.53 | 252.5 | 0.93 | 180.87 | 381.82 | 1.89 | 0.53 | 173.91 | 0 | 0 | 0 | 14.20 | 10.73 | 138.1 | 2.09 | -14.69 | -27.68 | 2.07 | -10.39 | -7.59 | 0.75 | 4.17 | 17.19 | 0.07 | -12.5 | -22.22 | 93.43 | 458.76 | 545.29 |
| 21Q4 (9) | 0.52 | -82.49 | 1833.33 | -1.67 | 0.0 | -45.22 | -0.67 | 52.48 | -182.72 | -0.85 | -844.44 | -357.58 | -1.15 | -188.46 | 2.54 | 1.88 | -1.57 | 0.0 | 0 | 0 | 0 | 12.82 | -22.45 | -13.17 | 2.45 | 25.0 | -31.56 | 2.31 | 34.3 | -22.74 | 0.72 | 4.35 | 18.03 | 0.08 | -11.11 | 0.0 | 16.72 | -85.93 | 2151.02 |
| 21Q3 (8) | 2.97 | 48.5 | 63.19 | -1.67 | -21.9 | -60.58 | -1.41 | -197.24 | 30.2 | -0.09 | 47.06 | -550.0 | 1.3 | 106.35 | 66.67 | 1.91 | 33.57 | 75.23 | 0 | 0 | 0 | 16.54 | 35.53 | 37.45 | 1.96 | -17.65 | 1.55 | 1.72 | 6.83 | 6.17 | 0.69 | 6.15 | 2.99 | 0.09 | 0.0 | 12.5 | 118.80 | 39.59 | 54.7 |
| 21Q2 (7) | 2.0 | 365.12 | -55.36 | -1.37 | -80.26 | 3.52 | 1.45 | 429.55 | 147.7 | -0.17 | 78.75 | -154.84 | 0.63 | 290.91 | -79.41 | 1.43 | 107.25 | -2.05 | 0 | 0 | 0 | 12.20 | 104.59 | -39.58 | 2.38 | -17.65 | 277.78 | 1.61 | -28.12 | 302.5 | 0.65 | 1.56 | 18.18 | 0.09 | 0.0 | 0.0 | 85.11 | 487.83 | -80.24 |
| 21Q1 (6) | 0.43 | 1533.33 | 295.45 | -0.76 | 33.91 | 14.61 | -0.44 | -154.32 | -188.0 | -0.8 | -342.42 | -300.0 | -0.33 | 72.03 | 70.27 | 0.69 | -63.3 | -24.18 | 0 | 0 | 0 | 5.96 | -59.62 | -50.85 | 2.89 | -19.27 | 265.82 | 2.24 | -25.08 | 292.98 | 0.64 | 4.92 | 6.67 | 0.09 | 12.5 | 28.57 | 14.48 | 1875.98 | 181.6 |
| 20Q4 (5) | -0.03 | -101.65 | -100.92 | -1.15 | -10.58 | 33.53 | 0.81 | 140.1 | 252.83 | 0.33 | 1550.0 | 135.71 | -1.18 | -251.28 | -176.62 | 1.88 | 72.48 | 1.62 | 0 | 0 | 0 | 14.77 | 22.75 | -8.92 | 3.58 | 85.49 | 25.61 | 2.99 | 84.57 | 41.71 | 0.61 | -8.96 | 0.0 | 0.08 | 0.0 | -20.0 | -0.82 | -101.06 | -100.7 |
| 20Q3 (4) | 1.82 | -59.38 | 0.0 | -1.04 | 26.76 | 0.0 | -2.02 | 33.55 | 0.0 | 0.02 | -93.55 | 0.0 | 0.78 | -74.51 | 0.0 | 1.09 | -25.34 | 0.0 | 0 | 0 | 0.0 | 12.03 | -40.42 | 0.0 | 1.93 | 206.35 | 0.0 | 1.62 | 305.0 | 0.0 | 0.67 | 21.82 | 0.0 | 0.08 | -11.11 | 0.0 | 76.79 | -82.17 | 0.0 |
| 20Q2 (3) | 4.48 | 2136.36 | 0.0 | -1.42 | -59.55 | 0.0 | -3.04 | -708.0 | 0.0 | 0.31 | 255.0 | 0.0 | 3.06 | 375.68 | 0.0 | 1.46 | 60.44 | 0.0 | 0 | 0 | 0.0 | 20.19 | 66.43 | 0.0 | 0.63 | -20.25 | 0.0 | 0.4 | -29.82 | 0.0 | 0.55 | -8.33 | 0.0 | 0.09 | 28.57 | 0.0 | 430.77 | 2527.97 | 0.0 |
| 20Q1 (2) | -0.22 | -106.73 | 0.0 | -0.89 | 48.55 | 0.0 | 0.5 | 194.34 | 0.0 | -0.2 | -242.86 | 0.0 | -1.11 | -172.08 | 0.0 | 0.91 | -50.81 | 0.0 | 0 | 0 | 0.0 | 12.13 | -25.17 | 0.0 | 0.79 | -72.28 | 0.0 | 0.57 | -72.99 | 0.0 | 0.6 | -1.64 | 0.0 | 0.07 | -30.0 | 0.0 | -17.74 | -115.3 | 0.0 |
| 19Q4 (1) | 3.27 | 0.0 | 0.0 | -1.73 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 16.21 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 2.11 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 115.96 | 0.0 | 0.0 |
