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) | 27.62 | -31.92 | -28.86 | 0 | -2.74 | 0 | -0.54 | 0 | -1.24 | 0 | 12.13 | -19.62 | -0.03 | 0 | 10.47 | 0.17 | 14.48 | -53.62 | 15.65 | -44.42 | 8.04 | 12.45 | 0.15 | 15.38 | 115.86 | 1.21 |
| 2022 (9) | 40.57 | 145.28 | -29.68 | 0 | 6.4 | 0 | 0.33 | 0 | 10.89 | -13.23 | 15.09 | 74.86 | 0 | 0 | 10.46 | 55.0 | 31.22 | 41.27 | 28.16 | 64.29 | 7.15 | 15.88 | 0.13 | 18.18 | 114.48 | 62.09 |
| 2021 (8) | 16.54 | 67.58 | -3.99 | 0 | -0.31 | 0 | -0.31 | 0 | 12.55 | 0 | 8.63 | 29.77 | -0.02 | 0 | 6.75 | -1.82 | 22.1 | 130.21 | 17.14 | 121.45 | 6.17 | 4.75 | 0.11 | 0.0 | 70.62 | -1.69 |
| 2020 (7) | 9.87 | -32.67 | -23.46 | 0 | 8.55 | 2342.86 | -0.19 | 0 | -13.59 | 0 | 6.65 | 24.3 | 0 | 0 | 6.87 | 19.7 | 9.6 | 15.25 | 7.74 | 27.51 | 5.89 | -9.66 | 0.11 | -21.43 | 71.83 | -37.62 |
| 2019 (6) | 14.66 | 0.76 | -6.36 | 0 | 0.35 | 0 | -0.51 | 0 | 8.3 | 33.01 | 5.35 | -33.04 | -0.01 | 0 | 5.74 | -29.7 | 8.33 | -23.86 | 6.07 | -28.0 | 6.52 | 5.5 | 0.14 | -33.33 | 115.16 | 17.3 |
| 2018 (5) | 14.55 | 42.65 | -8.31 | 0 | -4.7 | 0 | 0.7 | 0 | 6.24 | 0 | 7.99 | 34.74 | -0.29 | 0 | 8.17 | 3.34 | 10.94 | 30.7 | 8.43 | 95.59 | 6.18 | 34.64 | 0.21 | 50.0 | 98.18 | -12.99 |
| 2017 (4) | 10.2 | 553.85 | -19.6 | 0 | 25.19 | 995.22 | -0.61 | 0 | -9.4 | 0 | 5.93 | 841.27 | -0.07 | 0 | 7.90 | 109.2 | 8.37 | 762.89 | 4.31 | 857.78 | 4.59 | 691.38 | 0.14 | 1300.0 | 112.83 | -24.78 |
| 2016 (3) | 1.56 | 300.0 | -1.45 | 0 | 2.3 | 0 | 0.05 | 66.67 | 0.11 | 0 | 0.63 | -26.74 | 0 | 0 | 3.78 | -83.4 | 0.97 | 56.45 | 0.45 | -23.73 | 0.58 | 11.54 | 0.01 | 0 | 150.00 | 326.92 |
| 2015 (2) | 0.39 | -58.95 | -0.85 | 0 | -0.44 | 0 | 0.03 | 0 | -0.46 | 0 | 0.86 | -41.89 | 0 | 0 | 22.75 | -39.43 | 0.62 | -10.14 | 0.59 | -6.35 | 0.52 | 13.04 | 0 | 0 | 35.14 | -59.69 |
| 2014 (1) | 0.95 | 58.33 | -1.69 | 0 | 3.4 | 151.85 | -0.01 | 0 | -0.74 | 0 | 1.48 | -0.67 | 0 | 0 | 37.56 | -13.53 | 0.69 | 38.0 | 0.63 | 186.36 | 0.46 | 21.05 | 0 | 0 | 87.16 | -12.84 |
| 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) | 2.17 | -28.85 | -68.64 | -5.72 | -521.74 | 0.35 | -3.54 | -853.19 | 59.31 | -0.37 | -27.59 | -182.22 | -3.55 | -266.67 | -400.85 | 0.55 | -43.3 | -69.1 | 0 | 100.0 | 0 | 1.76 | -46.47 | -71.95 | 4.68 | 9.86 | 61.94 | 4.25 | -16.34 | 1.19 | 1.88 | -2.08 | -7.39 | 0.05 | 0.0 | 25.0 | 35.11 | -18.84 | -68.18 |
| 24Q2 (19) | 3.05 | -59.01 | -59.17 | -0.92 | 67.14 | 90.98 | 0.47 | 109.16 | -91.01 | -0.29 | -625.0 | 27.5 | 2.13 | -54.09 | 178.02 | 0.97 | 6.59 | -78.87 | -0.01 | 0 | 0 | 3.28 | -1.2 | -78.6 | 4.26 | 28.7 | 8.95 | 5.08 | 16.25 | 4.96 | 1.92 | -1.03 | -4.95 | 0.05 | 0.0 | 25.0 | 43.26 | -63.02 | -60.04 |
| 24Q1 (18) | 7.44 | 29.84 | -0.93 | -2.8 | 35.03 | 67.48 | -5.13 | -164.43 | -291.42 | -0.04 | 80.95 | -144.44 | 4.64 | 226.76 | 521.82 | 0.91 | -60.94 | -73.47 | 0 | 0 | 100.0 | 3.32 | -58.33 | -72.57 | 3.31 | -9.32 | -18.07 | 4.37 | 56.07 | 15.0 | 1.94 | -3.48 | -2.02 | 0.05 | 25.0 | 25.0 | 116.98 | -0.98 | -9.34 |
| 23Q4 (17) | 5.73 | -17.2 | -48.7 | -4.31 | 24.91 | 2.49 | -1.94 | 77.7 | -246.43 | -0.21 | -146.67 | 63.79 | 1.42 | 20.34 | -78.96 | 2.33 | 30.9 | -6.8 | 0 | 0 | -100.0 | 7.98 | 27.31 | 6.54 | 3.65 | 26.3 | -41.22 | 2.8 | -33.33 | -28.21 | 2.01 | -0.99 | 5.24 | 0.04 | 0.0 | 0.0 | 118.14 | 7.05 | -38.12 |
| 23Q3 (16) | 6.92 | -7.36 | -47.3 | -5.74 | 43.73 | 58.79 | -8.7 | -266.35 | -180.65 | 0.45 | 212.5 | -35.71 | 1.18 | 143.22 | 247.5 | 1.78 | -61.22 | -48.55 | 0 | 0 | 100.0 | 6.27 | -59.16 | -33.27 | 2.89 | -26.09 | -65.1 | 4.2 | -13.22 | -55.27 | 2.03 | 0.5 | 11.54 | 0.04 | 0.0 | 33.33 | 110.37 | 1.95 | -5.52 |
| 23Q2 (15) | 7.47 | -0.53 | -8.0 | -10.2 | -18.47 | -7.94 | 5.23 | 95.15 | -36.45 | -0.4 | -544.44 | -200.0 | -2.73 | -148.18 | -105.26 | 4.59 | 33.82 | -15.93 | 0 | 100.0 | 0 | 15.35 | 26.62 | 6.19 | 3.91 | -3.22 | -54.38 | 4.84 | 27.37 | -38.34 | 2.02 | 2.02 | 16.76 | 0.04 | 0.0 | 33.33 | 108.26 | -16.1 | 28.13 |
| 23Q1 (14) | 7.51 | -32.77 | -7.74 | -8.61 | -94.8 | -103.07 | 2.68 | 578.57 | 46.45 | 0.09 | 115.52 | 147.37 | -1.1 | -116.3 | -128.21 | 3.43 | 37.2 | -6.79 | -0.04 | -300.0 | 0 | 12.12 | 61.83 | 19.59 | 4.04 | -34.94 | -50.49 | 3.8 | -2.56 | -45.87 | 1.98 | 3.66 | 17.86 | 0.04 | 0.0 | 33.33 | 129.04 | -32.42 | 38.39 |
| 22Q4 (13) | 11.17 | -14.93 | 61.42 | -4.42 | 68.27 | -2004.76 | -0.56 | 81.94 | 87.44 | -0.58 | -182.86 | -114.81 | 6.75 | 943.75 | 0.6 | 2.5 | -27.75 | 19.05 | 0.02 | 166.67 | 300.0 | 7.49 | -20.26 | 30.96 | 6.21 | -25.0 | -19.25 | 3.9 | -58.47 | -34.34 | 1.91 | 4.95 | 13.02 | 0.04 | 33.33 | 33.33 | 190.94 | 63.46 | 111.36 |
| 22Q3 (12) | 13.13 | 61.7 | 138.29 | -13.93 | -47.41 | -9186.67 | -3.1 | -137.67 | -961.11 | 0.7 | 75.0 | 369.23 | -0.8 | 39.85 | -114.93 | 3.46 | -36.63 | 79.27 | -0.03 | 0 | -200.0 | 9.39 | -35.01 | 62.0 | 8.28 | -3.38 | 20.88 | 9.39 | 19.62 | 64.16 | 1.82 | 5.2 | 18.95 | 0.03 | 0.0 | 0.0 | 116.81 | 38.25 | 54.34 |
| 22Q2 (11) | 8.12 | -0.25 | 259.29 | -9.45 | -122.88 | -775.0 | 8.23 | 349.73 | 147.15 | 0.4 | 310.53 | 366.67 | -1.33 | -134.1 | -212.71 | 5.46 | 48.37 | 81.4 | 0 | 0 | 0 | 14.45 | 42.6 | 47.45 | 8.57 | 5.02 | 84.7 | 7.85 | 11.82 | 152.41 | 1.73 | 2.98 | 16.89 | 0.03 | 0.0 | 0.0 | 84.50 | -9.38 | 72.73 |
| 22Q1 (10) | 8.14 | 17.63 | 342.39 | -4.24 | -1919.05 | -66.27 | 1.83 | 141.03 | 289.36 | -0.19 | 29.63 | -151.35 | 3.9 | -41.88 | 649.3 | 3.68 | 75.24 | 130.0 | 0 | 100.0 | 0 | 10.13 | 77.22 | 72.29 | 8.16 | 6.11 | 179.45 | 7.02 | 18.18 | 196.2 | 1.68 | -0.59 | 15.07 | 0.03 | 0.0 | 0.0 | 93.24 | 3.21 | 95.6 |
| 21Q4 (9) | 6.92 | 25.59 | 221.86 | -0.21 | -40.0 | 94.28 | -4.46 | -1338.89 | -459.68 | -0.27 | -3.85 | -68.75 | 6.71 | 25.19 | 541.45 | 2.1 | 8.81 | 20.0 | -0.01 | 0.0 | 0 | 5.72 | -1.36 | -12.25 | 7.69 | 12.26 | 151.31 | 5.94 | 3.85 | 249.41 | 1.69 | 10.46 | 18.18 | 0.03 | 0.0 | 0.0 | 90.34 | 19.36 | 32.78 |
| 21Q3 (8) | 5.51 | 143.81 | 235.98 | -0.15 | 86.11 | 98.36 | 0.36 | -89.19 | 228.57 | -0.26 | -73.33 | -750.0 | 5.36 | 354.24 | 171.56 | 1.93 | -35.88 | -16.81 | -0.01 | 0 | 0 | 5.80 | -40.85 | -39.98 | 6.85 | 47.63 | 174.0 | 5.72 | 83.92 | 107.25 | 1.53 | 3.38 | 4.79 | 0.03 | 0.0 | 0.0 | 75.69 | 54.72 | 96.14 |
| 21Q2 (7) | 2.26 | 22.83 | 7.11 | -1.08 | 57.65 | 85.52 | 3.33 | 608.51 | -4.31 | -0.15 | -140.54 | -200.0 | 1.18 | 266.2 | 122.06 | 3.01 | 88.12 | 113.48 | 0 | 0 | 100.0 | 9.80 | 66.62 | 69.47 | 4.64 | 58.9 | 104.41 | 3.11 | 31.22 | 55.5 | 1.48 | 1.37 | -0.67 | 0.03 | 0.0 | 0.0 | 48.92 | 2.62 | -18.39 |
| 21Q1 (6) | 1.84 | -14.42 | -53.77 | -2.55 | 30.52 | 20.56 | 0.47 | -62.1 | -88.59 | 0.37 | 331.25 | 716.67 | -0.71 | 53.29 | -192.21 | 1.6 | -8.57 | 107.79 | 0 | 0 | 100.0 | 5.88 | -9.75 | 64.55 | 2.92 | -4.58 | 64.97 | 2.37 | 39.41 | 86.61 | 1.46 | 2.1 | -2.67 | 0.03 | 0.0 | 0.0 | 47.67 | -29.94 | -66.46 |
| 20Q4 (5) | 2.15 | 31.1 | -43.27 | -3.67 | 59.8 | -221.93 | 1.24 | 542.86 | -5.34 | -0.16 | -500.0 | -169.57 | -1.52 | 79.71 | -157.36 | 1.75 | -24.57 | 44.63 | 0 | 0 | 100.0 | 6.52 | -32.52 | 31.54 | 3.06 | 22.4 | 38.46 | 1.7 | -38.41 | 8.97 | 1.43 | -2.05 | -8.92 | 0.03 | 0.0 | -25.0 | 68.04 | 76.32 | -43.09 |
| 20Q3 (4) | 1.64 | -22.27 | 0.0 | -9.13 | -22.39 | 0.0 | -0.28 | -108.05 | 0.0 | 0.04 | 180.0 | 0.0 | -7.49 | -40.0 | 0.0 | 2.32 | 64.54 | 0.0 | 0 | 100.0 | 0.0 | 9.66 | 67.01 | 0.0 | 2.5 | 10.13 | 0.0 | 2.76 | 38.0 | 0.0 | 1.46 | -2.01 | 0.0 | 0.03 | 0.0 | 0.0 | 38.59 | -35.63 | 0.0 |
| 20Q2 (3) | 2.11 | -46.98 | 0.0 | -7.46 | -132.4 | 0.0 | 3.48 | -15.53 | 0.0 | -0.05 | 16.67 | 0.0 | -5.35 | -794.81 | 0.0 | 1.41 | 83.12 | 0.0 | -0.07 | 77.42 | 0.0 | 5.78 | 61.79 | 0.0 | 2.27 | 28.25 | 0.0 | 2.0 | 57.48 | 0.0 | 1.49 | -0.67 | 0.0 | 0.03 | 0.0 | 0.0 | 59.94 | -57.83 | 0.0 |
| 20Q1 (2) | 3.98 | 5.01 | 0.0 | -3.21 | -181.58 | 0.0 | 4.12 | 214.5 | 0.0 | -0.06 | -126.09 | 0.0 | 0.77 | -70.94 | 0.0 | 0.77 | -36.36 | 0.0 | -0.31 | -416.67 | 0.0 | 3.57 | -27.86 | 0.0 | 1.77 | -19.91 | 0.0 | 1.27 | -18.59 | 0.0 | 1.5 | -4.46 | 0.0 | 0.03 | -25.0 | 0.0 | 142.14 | 18.89 | 0.0 |
| 19Q4 (1) | 3.79 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 4.95 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 119.56 | 0.0 | 0.0 |
