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) | 14.26 | 29.64 | -0.82 | 0 | -12.26 | 0 | 0.03 | 0 | 13.44 | 7.26 | 1.48 | -14.45 | 0 | 0 | 0.72 | -10.4 | 6.33 | -13.99 | 5.09 | -12.69 | 9.17 | 4.68 | 0.12 | -47.83 | 99.17 | 33.6 |
| 2022 (9) | 11.0 | -35.48 | 1.53 | 0 | -11.98 | 0 | -0.11 | 0 | 12.53 | 6.73 | 1.73 | -41.95 | 0 | 0 | 0.81 | -43.58 | 7.36 | -2.65 | 5.83 | -2.83 | 8.76 | 8.96 | 0.23 | 21.05 | 74.22 | -38.05 |
| 2021 (8) | 17.05 | 7.98 | -5.31 | 0 | -11.45 | 0 | 0.03 | -50.0 | 11.74 | -23.07 | 2.98 | 65.56 | 0 | 0 | 1.43 | 55.09 | 7.56 | 2.02 | 6.0 | 3.09 | 8.04 | 7.06 | 0.19 | 5.56 | 119.82 | 2.52 |
| 2020 (7) | 15.79 | -3.54 | -0.53 | 0 | -10.2 | 0 | 0.06 | 200.0 | 15.26 | 44.78 | 1.8 | -6.25 | 0 | 0 | 0.92 | -15.64 | 7.41 | 32.32 | 5.82 | 31.97 | 7.51 | 4.16 | 0.18 | 0.0 | 116.88 | -15.75 |
| 2019 (6) | 16.37 | 1587.63 | -5.83 | 0 | -10.12 | 0 | 0.02 | 0.0 | 10.54 | 242.21 | 1.92 | 25.49 | 0 | 0 | 1.10 | 17.02 | 5.6 | 19.15 | 4.41 | 8.89 | 7.21 | 692.31 | 0.18 | 38.46 | 138.73 | 627.97 |
| 2018 (5) | 0.97 | -67.45 | 2.11 | 0 | -3.96 | 0 | 0.02 | 0 | 3.08 | 58.76 | 1.53 | 5.52 | 0 | 0 | 0.94 | 5.71 | 4.7 | -10.48 | 4.05 | -10.6 | 0.91 | 8.33 | 0.13 | 550.0 | 19.06 | -65.53 |
| 2017 (4) | 2.98 | -8.02 | -1.04 | 0 | -4.27 | 0 | -0.5 | 0 | 1.94 | 424.32 | 1.45 | 314.29 | 0 | 0 | 0.89 | 325.39 | 5.25 | -8.85 | 4.53 | -8.3 | 0.84 | -8.7 | 0.02 | 100.0 | 55.29 | 0.17 |
| 2016 (3) | 3.24 | -65.75 | -2.87 | 0 | -3.65 | 0 | -0.04 | 0 | 0.37 | -96.15 | 0.35 | -64.65 | 0 | 0 | 0.21 | -65.3 | 5.76 | 17.55 | 4.94 | 13.82 | 0.92 | 1.1 | 0.01 | 0.0 | 55.20 | -69.31 |
| 2015 (2) | 9.46 | 111.63 | 0.14 | 0 | -3.88 | 0 | 0.01 | 0 | 9.6 | 229.9 | 0.99 | -28.26 | 0 | 0 | 0.60 | -30.71 | 4.9 | 2.73 | 4.34 | 1.64 | 0.91 | 16.67 | 0.01 | 0.0 | 179.85 | 103.59 |
| 2014 (1) | 4.47 | 71.92 | -1.56 | 0 | -3.51 | 0 | -0.05 | 0 | 2.91 | -42.15 | 1.38 | -12.66 | 0 | 0 | 0.87 | -19.27 | 4.77 | 2.14 | 4.27 | 2.64 | 0.78 | 27.87 | 0.01 | 0.0 | 88.34 | 62.41 |
| 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) | 11.96 | 2400.0 | 342.96 | -2.31 | -143.92 | -600.0 | -1.93 | 69.84 | -4.89 | 0.28 | 27.27 | -47.17 | 9.65 | 103.59 | 307.17 | 0.07 | -87.5 | -79.41 | 0 | 0 | 0 | 0.13 | -87.45 | -79.55 | 1.55 | -16.22 | 3.33 | 1.23 | -13.99 | 0.0 | 2.46 | 0.0 | 7.42 | 0.02 | 0.0 | 0.0 | 322.37 | 2523.99 | 322.67 |
| 24Q2 (19) | -0.52 | 63.12 | -116.77 | 5.26 | 862.32 | 161.69 | -6.4 | -253.59 | 5.47 | 0.22 | 215.79 | 143.14 | 4.74 | 325.71 | -7.24 | 0.56 | 3.7 | 133.33 | 0 | 0 | 0 | 1.01 | -16.5 | 146.82 | 1.85 | 28.47 | -15.91 | 1.43 | 26.55 | -18.29 | 2.46 | 5.13 | 7.42 | 0.02 | 0.0 | -33.33 | -13.30 | 67.08 | -117.46 |
| 24Q1 (18) | -1.41 | -117.83 | -351.79 | -0.69 | 66.01 | -46.81 | -1.81 | 2.69 | -0.56 | -0.19 | -90.0 | -272.73 | -2.1 | -135.71 | -2433.33 | 0.54 | 0.0 | 45.95 | 0 | 0 | 0 | 1.21 | -3.32 | 56.26 | 1.44 | 54.84 | -15.79 | 1.13 | 48.68 | -16.3 | 2.34 | 1.3 | 2.63 | 0.02 | 100.0 | -66.67 | -40.40 | -115.73 | -366.21 |
| 23Q4 (17) | 7.91 | 192.96 | 35.91 | -2.03 | -515.15 | -252.63 | -1.86 | -1.09 | -3.33 | -0.1 | -118.87 | 62.96 | 5.88 | 148.1 | -17.76 | 0.54 | 58.82 | 45.95 | 0 | 0 | 0 | 1.25 | 101.89 | 51.02 | 0.93 | -38.0 | -25.6 | 0.76 | -38.21 | -20.0 | 2.31 | 0.87 | 4.05 | 0.01 | -50.0 | -83.33 | 256.82 | 236.72 | 42.53 |
| 23Q3 (16) | 2.7 | -12.9 | 196.43 | -0.33 | -116.42 | -1550.0 | -1.84 | 72.82 | 72.66 | 0.53 | 203.92 | -19.7 | 2.37 | -53.62 | 184.04 | 0.34 | 41.67 | -38.18 | 0 | 0 | 0 | 0.62 | 51.44 | -33.74 | 1.5 | -31.82 | -20.63 | 1.23 | -29.71 | -19.61 | 2.29 | 0.0 | 4.09 | 0.02 | -33.33 | -66.67 | 76.27 | 0.14 | 203.24 |
| 23Q2 (15) | 3.1 | 453.57 | -51.03 | 2.01 | 527.66 | 3450.0 | -6.77 | -276.11 | -291.33 | -0.51 | -563.64 | 10.53 | 5.11 | 5577.78 | -18.5 | 0.24 | -35.14 | -47.83 | 0 | 0 | 0 | 0.41 | -47.14 | -46.46 | 2.2 | 28.65 | -3.51 | 1.75 | 29.63 | -3.85 | 2.29 | 0.44 | 5.05 | 0.03 | -50.0 | -50.0 | 76.17 | 401.89 | -51.15 |
| 23Q1 (14) | 0.56 | -90.38 | -66.06 | -0.47 | -135.34 | -267.86 | -1.8 | 0.0 | -4.05 | 0.11 | 140.74 | 57.14 | 0.09 | -98.74 | -95.34 | 0.37 | 0.0 | 5.71 | 0 | 0 | 0 | 0.78 | -6.56 | 11.74 | 1.71 | 36.8 | -11.4 | 1.35 | 42.11 | -11.76 | 2.28 | 2.7 | 6.05 | 0.06 | 0.0 | 0.0 | 15.18 | -91.58 | -65.6 |
| 22Q4 (13) | 5.82 | 307.86 | -32.87 | 1.33 | 6750.0 | 174.72 | -1.8 | 73.25 | -5.88 | -0.27 | -140.91 | -1250.0 | 7.15 | 353.55 | 3.77 | 0.37 | -32.73 | -51.95 | 0 | 0 | 0 | 0.83 | -11.42 | -46.07 | 1.25 | -33.86 | -26.04 | 0.95 | -37.91 | -28.57 | 2.22 | 0.91 | 4.72 | 0.06 | 0.0 | 20.0 | 180.19 | 343.89 | -27.26 |
| 22Q3 (12) | -2.8 | -144.23 | 0.36 | -0.02 | 66.67 | 96.49 | -6.73 | -289.02 | -2.75 | 0.66 | 215.79 | -60.0 | -2.82 | -144.98 | 16.57 | 0.55 | 19.57 | -3.51 | 0 | 0 | 0 | 0.94 | 22.35 | -12.66 | 1.89 | -17.11 | 1.07 | 1.53 | -15.93 | 3.38 | 2.2 | 0.92 | 7.84 | 0.06 | 0.0 | 20.0 | -73.88 | -147.39 | 6.14 |
| 22Q2 (11) | 6.33 | 283.64 | -44.08 | -0.06 | -121.43 | 94.17 | -1.73 | 0.0 | -6.79 | -0.57 | -914.29 | 63.69 | 6.27 | 224.87 | -39.07 | 0.46 | 31.43 | -56.19 | 0 | 0 | 0 | 0.77 | 10.33 | -56.58 | 2.28 | 18.13 | -0.87 | 1.82 | 18.95 | 0.0 | 2.18 | 1.4 | 11.22 | 0.06 | 0.0 | 20.0 | 155.91 | 253.4 | -47.25 |
| 22Q1 (10) | 1.65 | -80.97 | 1475.0 | 0.28 | 115.73 | 114.58 | -1.73 | -1.76 | -9.49 | 0.07 | 450.0 | 333.33 | 1.93 | -71.99 | 194.61 | 0.35 | -54.55 | -40.68 | 0 | 0 | 0 | 0.69 | -54.9 | -46.99 | 1.93 | 14.2 | 12.87 | 1.53 | 15.04 | 11.68 | 2.15 | 1.42 | 11.98 | 0.06 | 20.0 | 20.0 | 44.12 | -82.19 | 1327.94 |
| 21Q4 (9) | 8.67 | 408.54 | 114.07 | -1.78 | -212.28 | -190.36 | -1.7 | 74.05 | -7.59 | -0.02 | -101.21 | -128.57 | 6.89 | 303.85 | 14.45 | 0.77 | 35.09 | 63.83 | 0 | 0 | 0 | 1.54 | 43.45 | 34.12 | 1.69 | -9.63 | 40.83 | 1.33 | -10.14 | 46.15 | 2.12 | 3.92 | 10.99 | 0.05 | 0.0 | 25.0 | 247.71 | 414.71 | 74.93 |
| 21Q3 (8) | -2.81 | -124.82 | -232.55 | -0.57 | 44.66 | 80.74 | -6.55 | -304.32 | -18.87 | 1.65 | 205.1 | 81.32 | -3.38 | -132.85 | -302.38 | 0.57 | -45.71 | 0.0 | 0 | 0 | 0 | 1.07 | -39.18 | 8.37 | 1.87 | -18.7 | -25.79 | 1.48 | -18.68 | -26.37 | 2.04 | 4.08 | 8.51 | 0.05 | 0.0 | 25.0 | -78.71 | -126.63 | -245.91 |
| 21Q2 (7) | 11.32 | 9533.33 | 14.34 | -1.03 | 46.35 | -243.33 | -1.62 | -2.53 | -5.88 | -1.57 | -5133.33 | -206.8 | 10.29 | 604.41 | 7.19 | 1.05 | 77.97 | 169.23 | 0 | 0 | 0 | 1.76 | 34.71 | 143.02 | 2.3 | 34.5 | 5.02 | 1.82 | 32.85 | 5.81 | 1.96 | 2.08 | 5.38 | 0.05 | 0.0 | 25.0 | 295.56 | 8326.46 | 8.07 |
| 21Q1 (6) | -0.12 | -102.96 | 57.14 | -1.92 | -197.46 | -352.63 | -1.58 | 0.0 | 0.0 | -0.03 | -142.86 | 98.74 | -2.04 | -133.89 | -525.0 | 0.59 | 25.53 | 59.46 | 0 | 0 | 0 | 1.31 | 14.12 | 49.88 | 1.71 | 42.5 | 14.77 | 1.37 | 50.55 | 16.1 | 1.92 | 0.52 | 2.67 | 0.05 | 25.0 | 0.0 | -3.59 | -102.54 | 60.22 |
| 20Q4 (5) | 4.05 | 91.04 | 44.13 | 1.97 | 166.55 | 258.18 | -1.58 | 71.32 | -1.28 | 0.07 | -92.31 | 170.0 | 6.02 | 816.67 | 79.17 | 0.47 | -17.54 | 27.03 | 0 | 0 | 0 | 1.15 | 15.91 | 14.17 | 1.2 | -52.38 | 36.36 | 0.91 | -54.73 | 35.82 | 1.91 | 1.6 | 3.8 | 0.04 | 0.0 | -20.0 | 141.61 | 162.51 | 29.01 |
| 20Q3 (4) | 2.12 | -78.59 | 0.0 | -2.96 | -886.67 | 0.0 | -5.51 | -260.13 | 0.0 | 0.91 | -38.1 | 0.0 | -0.84 | -108.75 | 0.0 | 0.57 | 46.15 | 0.0 | 0 | 0 | 0.0 | 0.99 | 36.39 | 0.0 | 2.52 | 15.07 | 0.0 | 2.01 | 16.86 | 0.0 | 1.88 | 1.08 | 0.0 | 0.04 | 0.0 | 0.0 | 53.94 | -80.28 | 0.0 |
| 20Q2 (3) | 9.9 | 3635.71 | 0.0 | -0.3 | -139.47 | 0.0 | -1.53 | 3.16 | 0.0 | 1.47 | 161.51 | 0.0 | 9.6 | 1900.0 | 0.0 | 0.39 | 5.41 | 0.0 | 0 | 0 | 0.0 | 0.73 | -16.92 | 0.0 | 2.19 | 46.98 | 0.0 | 1.72 | 45.76 | 0.0 | 1.86 | -0.53 | 0.0 | 0.04 | -20.0 | 0.0 | 273.48 | 3127.82 | 0.0 |
| 20Q1 (2) | -0.28 | -109.96 | 0.0 | 0.76 | 38.18 | 0.0 | -1.58 | -1.28 | 0.0 | -2.39 | -2290.0 | 0.0 | 0.48 | -85.71 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.87 | -13.07 | 0.0 | 1.49 | 69.32 | 0.0 | 1.18 | 76.12 | 0.0 | 1.87 | 1.63 | 0.0 | 0.05 | 0.0 | 0.0 | -9.03 | -108.23 | 0.0 |
| 19Q4 (1) | 2.81 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.56 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 109.77 | 0.0 | 0.0 |
