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) | 18.95 | 69.05 | -4.91 | 0 | -13.89 | 0 | 0.34 | 0 | 14.04 | 27.4 | 6.21 | 322.45 | 0.14 | 100.0 | 8.44 | 347.02 | 6.03 | -12.35 | 6.37 | -21.65 | 2.48 | -11.74 | 0.01 | -75.0 | 213.88 | 109.49 |
| 2022 (9) | 11.21 | 0 | -0.19 | 0 | -7.1 | 0 | -0.06 | 0 | 11.02 | 0 | 1.47 | -17.42 | 0.07 | -87.5 | 1.89 | -14.76 | 6.88 | 44.23 | 8.13 | 80.27 | 2.81 | 12.4 | 0.04 | 100.0 | 102.09 | 0 |
| 2021 (8) | -3.87 | 0 | -1.43 | 0 | 11.46 | 0 | -0.37 | 0 | -5.3 | 0 | 1.78 | -52.79 | 0.56 | 0 | 2.21 | -61.21 | 4.77 | -37.57 | 4.51 | -34.26 | 2.5 | 13.64 | 0.02 | 0.0 | -55.05 | 0 |
| 2020 (7) | 9.02 | -29.25 | -4.03 | 0 | -8.9 | 0 | -0.21 | 0 | 4.99 | -52.39 | 3.77 | 75.35 | -0.12 | 0 | 5.71 | 86.42 | 7.64 | -24.58 | 6.86 | -24.2 | 2.2 | -6.38 | 0.02 | -33.33 | 99.34 | -10.95 |
| 2019 (6) | 12.75 | 199.3 | -2.27 | 0 | -3.88 | 0 | 0.46 | 1433.33 | 10.48 | 773.33 | 2.15 | -0.92 | 0 | 0 | 3.06 | 2.44 | 10.13 | 634.06 | 9.05 | 465.62 | 2.35 | 19.29 | 0.03 | -50.0 | 111.55 | -4.95 |
| 2018 (5) | 4.26 | 158.18 | -3.06 | 0 | 1.56 | -22.0 | 0.03 | 0 | 1.2 | 0 | 2.17 | -2.69 | 0.01 | 0 | 2.99 | -15.44 | 1.38 | -45.02 | 1.6 | -29.52 | 1.97 | -4.83 | 0.06 | 20.0 | 117.36 | 212.24 |
| 2017 (4) | 1.65 | -83.48 | -4.01 | 0 | 2.0 | 0 | 0 | 0 | -2.36 | 0 | 2.23 | -0.89 | -0.01 | 0 | 3.54 | 6.13 | 2.51 | -38.48 | 2.27 | -43.95 | 2.07 | -8.81 | 0.05 | -54.55 | 37.59 | -75.81 |
| 2016 (3) | 9.99 | 974.19 | -7.45 | 0 | -2.12 | 0 | 0.18 | -77.5 | 2.54 | 0 | 2.25 | -45.39 | -0.11 | 0 | 3.33 | -40.42 | 4.08 | 50.0 | 4.05 | 36.82 | 2.27 | 12.94 | 0.11 | 57.14 | 155.37 | 741.98 |
| 2015 (2) | 0.93 | -75.65 | -4.28 | 0 | -1.3 | 0 | 0.8 | 0 | -3.35 | 0 | 4.12 | 243.33 | -0.09 | 0 | 5.59 | 241.7 | 2.72 | -23.6 | 2.96 | -19.78 | 2.01 | 2.03 | 0.07 | -36.36 | 18.45 | -72.13 |
| 2014 (1) | 3.82 | -43.15 | -0.79 | 0 | -0.73 | 0 | -0.93 | 0 | 3.03 | -41.84 | 1.2 | -24.53 | -0.01 | 0 | 1.64 | -30.65 | 3.56 | 10.56 | 3.69 | 34.18 | 1.97 | -12.83 | 0.11 | -76.6 | 66.20 | -46.01 |
| 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) | -1.09 | -34.57 | -134.06 | -1.93 | 32.04 | -144.3 | -6.12 | -2960.0 | -48.54 | -0.07 | 53.33 | 0 | -3.02 | 17.26 | -225.31 | 1.89 | 31.25 | 20.38 | -0.13 | 59.38 | -262.5 | 8.79 | 17.09 | 12.27 | 1.55 | -47.1 | -53.03 | 1.19 | -59.66 | -70.69 | 0.46 | 2.22 | -23.33 | 0.02 | 100.0 | 0 | -65.27 | -174.78 | -195.05 |
| 24Q2 (19) | -0.81 | -118.58 | -128.32 | -2.84 | -108.82 | -118.46 | -0.2 | 77.01 | 88.57 | -0.15 | -193.75 | -150.0 | -3.65 | -221.67 | -333.97 | 1.44 | 10.77 | -13.77 | -0.32 | -223.08 | -740.0 | 7.50 | 0.49 | -19.7 | 2.93 | 44.33 | 118.66 | 2.95 | 11.74 | 152.14 | 0.45 | -13.46 | -27.42 | 0.01 | 0 | 0 | -23.75 | -117.22 | -114.87 |
| 24Q1 (18) | 4.36 | -32.4 | -32.3 | -1.36 | -4.62 | 9.93 | -0.87 | -210.71 | 88.76 | 0.16 | 45.45 | 328.57 | 3.0 | -41.75 | -39.15 | 1.3 | -0.76 | -21.69 | 0.26 | 0 | 2500.0 | 7.47 | 12.63 | -28.39 | 2.03 | 93.33 | 497.06 | 2.64 | 543.9 | 261.64 | 0.52 | -8.77 | -25.71 | 0 | 0 | 0 | 137.97 | -79.04 | -69.36 |
| 23Q4 (17) | 6.45 | 101.56 | -18.87 | -1.3 | -64.56 | -465.22 | -0.28 | 93.2 | 87.5 | 0.11 | 0 | 83.33 | 5.15 | 113.69 | -33.29 | 1.31 | -16.56 | 263.89 | 0 | -100.0 | -100.0 | 6.63 | -15.29 | 241.24 | 1.05 | -68.18 | -63.79 | 0.41 | -89.9 | -80.19 | 0.57 | -5.0 | -17.39 | 0 | 0 | -100.0 | 658.16 | 858.45 | 129.32 |
| 23Q3 (16) | 3.2 | 11.89 | 451.65 | -0.79 | 39.23 | -8.22 | -4.12 | -135.43 | -602.44 | 0 | -100.0 | -100.0 | 2.41 | 54.49 | 246.95 | 1.57 | -5.99 | 98.73 | 0.08 | 60.0 | 33.33 | 7.83 | -16.25 | 103.29 | 3.3 | 146.27 | 75.53 | 4.06 | 247.01 | 43.46 | 0.6 | -3.23 | -16.67 | 0 | 0 | -100.0 | 68.67 | -57.02 | 368.64 |
| 23Q2 (15) | 2.86 | -55.59 | 253.09 | -1.3 | 13.91 | -6400.0 | -1.75 | 77.39 | 48.98 | 0.3 | 528.57 | 1100.0 | 1.56 | -68.36 | 97.47 | 1.67 | 0.6 | 943.75 | 0.05 | 400.0 | 400.0 | 9.35 | -10.38 | 1093.86 | 1.34 | 294.12 | -6.29 | 1.17 | 60.27 | -33.14 | 0.62 | -11.43 | -12.68 | 0 | 0 | -100.0 | 159.78 | -64.52 | 387.22 |
| 23Q1 (14) | 6.44 | -18.99 | 91.67 | -1.51 | -556.52 | -288.75 | -7.74 | -245.54 | -244.0 | -0.07 | -216.67 | 53.33 | 4.93 | -36.14 | 18.51 | 1.66 | 361.11 | 876.47 | 0.01 | 0.0 | 200.0 | 10.43 | 436.71 | 1027.97 | 0.34 | -88.28 | -49.25 | 0.73 | -64.73 | -50.68 | 0.7 | 1.45 | 0.0 | 0 | -100.0 | -100.0 | 450.35 | 56.91 | 193.53 |
| 22Q4 (13) | 7.95 | 973.63 | 1161.9 | -0.23 | 68.49 | -475.0 | -2.24 | -373.17 | -135.79 | 0.06 | -14.29 | 119.35 | 7.72 | 570.73 | 1208.47 | 0.36 | -54.43 | -23.4 | 0.01 | -83.33 | -95.65 | 1.94 | -49.54 | -10.05 | 2.9 | 54.26 | 195.92 | 2.07 | -26.86 | 233.87 | 0.69 | -4.17 | -4.17 | 0.01 | 0.0 | 0.0 | 287.00 | 1222.78 | 515.01 |
| 22Q3 (12) | -0.91 | -212.35 | 74.58 | -0.73 | -3550.0 | -204.17 | 0.82 | 123.91 | -92.82 | 0.07 | 333.33 | 240.0 | -1.64 | -307.59 | 57.07 | 0.79 | 393.75 | 125.71 | 0.06 | 500.0 | 200.0 | 3.85 | 391.83 | 127.25 | 1.88 | 31.47 | 184.85 | 2.83 | 61.71 | 558.14 | 0.72 | 1.41 | 16.13 | 0.01 | 0.0 | 0 | -25.56 | -177.95 | 92.5 |
| 22Q2 (11) | 0.81 | -75.89 | 209.46 | -0.02 | -102.5 | -109.09 | -3.43 | -52.44 | -285.41 | -0.03 | 80.0 | 82.35 | 0.79 | -81.01 | 251.92 | 0.16 | -5.88 | -60.98 | 0.01 | 200.0 | 0 | 0.78 | -15.32 | -61.74 | 1.43 | 113.43 | 57.14 | 1.75 | 18.24 | 14.38 | 0.71 | 1.43 | 18.33 | 0.01 | 0.0 | 0 | 32.79 | -78.63 | 194.39 |
| 22Q1 (10) | 3.36 | 433.33 | 2076.47 | 0.8 | 2100.0 | 157.97 | -2.25 | -136.84 | -161.63 | -0.15 | 51.61 | -200.0 | 4.16 | 605.08 | 368.39 | 0.17 | -63.83 | -68.52 | -0.01 | -104.35 | -103.23 | 0.92 | -57.2 | -69.32 | 0.67 | -31.63 | -69.82 | 1.48 | 138.71 | -23.32 | 0.7 | -2.78 | 27.27 | 0.01 | 0.0 | 0 | 153.42 | 228.77 | 2338.2 |
| 21Q4 (9) | 0.63 | 117.6 | -68.81 | -0.04 | 83.33 | 97.66 | -0.95 | -108.32 | -375.0 | -0.31 | -520.0 | -34.78 | 0.59 | 115.45 | 90.32 | 0.47 | 34.29 | -72.67 | 0.23 | 1050.0 | 483.33 | 2.16 | 27.5 | -77.43 | 0.98 | 48.48 | -49.74 | 0.62 | 44.19 | -69.61 | 0.72 | 16.13 | 28.57 | 0.01 | 0 | 0 | 46.67 | 113.69 | -39.93 |
| 21Q3 (8) | -3.58 | -383.78 | -393.44 | -0.24 | -209.09 | 54.72 | 11.42 | 517.3 | 473.2 | -0.05 | 70.59 | -600.0 | -3.82 | -634.62 | -653.62 | 0.35 | -14.63 | -37.5 | 0.02 | 0 | 0 | 1.69 | -17.2 | -44.22 | 0.66 | -27.47 | -74.02 | 0.43 | -71.9 | -80.18 | 0.62 | 3.33 | 12.73 | 0 | 0 | -100.0 | -340.95 | -881.39 | -862.95 |
| 21Q2 (7) | -0.74 | -335.29 | 39.84 | 0.22 | 115.94 | 134.38 | 1.85 | 315.12 | 1127.78 | -0.17 | -213.33 | 0 | -0.52 | 66.45 | 72.19 | 0.41 | -24.07 | -4.65 | 0 | -100.0 | 100.0 | 2.05 | -32.11 | -18.12 | 0.91 | -59.01 | -65.13 | 1.53 | -20.73 | -29.17 | 0.6 | 9.09 | 9.09 | 0 | 0 | 0 | -34.74 | -406.82 | 23.46 |
| 21Q1 (6) | -0.17 | -108.42 | -102.43 | -1.38 | 19.3 | -21.05 | -0.86 | -330.0 | 84.25 | 0.15 | 165.22 | 0 | -1.55 | -600.0 | -126.41 | 0.54 | -68.6 | -48.57 | 0.31 | 616.67 | 0 | 3.01 | -68.52 | -64.33 | 2.22 | 13.85 | 318.87 | 1.93 | -5.39 | 302.08 | 0.55 | -1.79 | 0.0 | 0 | 0 | 0 | -6.85 | -108.82 | -101.01 |
| 20Q4 (5) | 2.02 | 65.57 | -42.94 | -1.71 | -222.64 | -1215.38 | -0.2 | 93.46 | 71.01 | -0.23 | -2400.0 | -221.05 | 0.31 | -55.07 | -90.91 | 1.72 | 207.14 | 391.43 | -0.06 | 0 | 0 | 9.57 | 215.18 | 378.58 | 1.95 | -23.23 | -29.6 | 2.04 | -5.99 | -10.53 | 0.56 | 1.82 | 1.82 | 0 | -100.0 | 100.0 | 77.69 | 73.85 | -38.11 |
| 20Q3 (4) | 1.22 | 199.19 | 0.0 | -0.53 | 17.19 | 0.0 | -3.06 | -1600.0 | 0.0 | 0.01 | 0 | 0.0 | 0.69 | 136.9 | 0.0 | 0.56 | 30.23 | 0.0 | 0 | 100.0 | 0.0 | 3.04 | 21.55 | 0.0 | 2.54 | -2.68 | 0.0 | 2.17 | 0.46 | 0.0 | 0.55 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 44.69 | 198.46 | 0.0 |
| 20Q2 (3) | -1.23 | -117.55 | 0.0 | -0.64 | 43.86 | 0.0 | -0.18 | 96.7 | 0.0 | 0 | 0 | 0.0 | -1.87 | -131.86 | 0.0 | 0.43 | -59.05 | 0.0 | -0.05 | 0 | 0.0 | 2.50 | -70.42 | 0.0 | 2.61 | 392.45 | 0.0 | 2.16 | 350.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0 | 0 | 0.0 | -45.39 | -106.67 | 0.0 |
| 20Q1 (2) | 7.01 | 98.02 | 0.0 | -1.14 | -776.92 | 0.0 | -5.46 | -691.3 | 0.0 | 0 | -100.0 | 0.0 | 5.87 | 72.14 | 0.0 | 1.05 | 200.0 | 0.0 | 0 | 0 | 0.0 | 8.45 | 322.37 | 0.0 | 0.53 | -80.87 | 0.0 | 0.48 | -78.95 | 0.0 | 0.55 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 680.58 | 442.16 | 0.0 |
| 19Q4 (1) | 3.54 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.00 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 125.53 | 0.0 | 0.0 |
