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) | -1.78 | 0 | 1.01 | -94.82 | -1.64 | 0 | 2.14 | -20.15 | -0.77 | 0 | 1.03 | -25.36 | -0.02 | 0 | 11.52 | 42.18 | -2.16 | 0 | -1.08 | 0 | 1.44 | -0.69 | 0.01 | 0.0 | -481.08 | 0 |
| 2022 (9) | -2.92 | 0 | 19.5 | 0 | -15.97 | 0 | 2.68 | 300.0 | 16.58 | 142.04 | 1.38 | -82.33 | 0 | 0 | 8.10 | -15.31 | 1.99 | -95.44 | 1.75 | -94.97 | 1.45 | 2.84 | 0.01 | -88.89 | -90.97 | 0 |
| 2021 (8) | 38.23 | 47.44 | -31.38 | 0 | -10.7 | 0 | 0.67 | 570.0 | 6.85 | -20.81 | 7.81 | 164.75 | 0 | 0 | 9.57 | 70.87 | 43.66 | 98.27 | 34.76 | 95.5 | 1.41 | 0.0 | 0.09 | 80.0 | 105.43 | -21.77 |
| 2020 (7) | 25.93 | 177.62 | -17.28 | 0 | -4.5 | 0 | 0.1 | -80.39 | 8.65 | 93.08 | 2.95 | 41.83 | 0 | 0 | 5.60 | -11.94 | 22.02 | 252.32 | 17.78 | 238.67 | 1.41 | 19.49 | 0.05 | -28.57 | 134.77 | -6.21 |
| 2019 (6) | 9.34 | 102.6 | -4.86 | 0 | -3.77 | 0 | 0.51 | 264.29 | 4.48 | 7.43 | 2.08 | -29.49 | -0.09 | 0 | 6.36 | -20.44 | 6.25 | 26.01 | 5.25 | 22.95 | 1.18 | -0.84 | 0.07 | -12.5 | 143.69 | 72.68 |
| 2018 (5) | 4.61 | 56.8 | -0.44 | 0 | -3.56 | 0 | 0.14 | -77.42 | 4.17 | 0 | 2.95 | 41.83 | -0.03 | 0 | 7.99 | 14.24 | 4.96 | 14.81 | 4.27 | 23.77 | 1.19 | 4.39 | 0.08 | -20.0 | 83.21 | 32.74 |
| 2017 (4) | 2.94 | -58.88 | -4.96 | 0 | 2.13 | 0 | 0.62 | 3.33 | -2.02 | 0 | 2.08 | 52.94 | -0.03 | 0 | 7.00 | 56.8 | 4.32 | -39.5 | 3.45 | -41.92 | 1.14 | 3.64 | 0.1 | 0.0 | 62.69 | -37.4 |
| 2016 (3) | 7.15 | -34.34 | -4.04 | 0 | -2.87 | 0 | 0.6 | 2900.0 | 3.11 | -34.25 | 1.36 | -13.38 | -0.03 | 0 | 4.46 | 0.86 | 7.14 | -17.84 | 5.94 | -22.56 | 1.1 | 3.77 | 0.1 | -61.54 | 100.14 | -17.33 |
| 2015 (2) | 10.89 | 129.75 | -6.16 | 0 | -4.84 | 0 | 0.02 | -93.1 | 4.73 | 48.74 | 1.57 | 29.75 | -0.34 | 0 | 4.42 | 14.14 | 8.69 | 139.39 | 7.67 | 103.45 | 1.06 | 9.28 | 0.26 | 23.81 | 121.13 | 26.5 |
| 2014 (1) | 4.74 | 25.4 | -1.56 | 0 | -2.89 | 0 | 0.29 | 3.57 | 3.18 | 30.33 | 1.21 | 49.38 | -0.23 | 0 | 3.88 | 40.53 | 3.63 | -0.27 | 3.77 | 19.68 | 0.97 | 6.59 | 0.21 | 5.0 | 95.76 | 7.92 |
| 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) | 1.07 | 923.08 | 122.92 | -0.93 | 67.25 | -172.09 | -0.01 | 0.0 | 99.38 | 0.42 | 50.0 | 10.53 | 0.14 | 104.71 | -92.09 | 0.18 | 125.0 | -5.26 | 0 | 0 | 0 | 3.18 | 86.44 | -68.7 | -0.09 | -132.14 | 83.93 | 1.01 | 158.97 | 288.46 | 0.31 | -6.06 | -13.89 | 0 | 0 | 0 | 81.06 | 548.95 | 4.7 |
| 24Q2 (19) | -0.13 | -156.52 | 90.08 | -2.84 | -210.08 | -425.93 | -0.01 | 0.0 | 0.0 | 0.28 | -33.33 | -62.16 | -2.97 | -205.69 | -60.54 | 0.08 | -11.11 | -81.4 | 0 | 0 | 100.0 | 1.71 | -59.82 | -90.4 | 0.28 | 158.33 | 207.69 | 0.39 | 256.0 | 587.5 | 0.33 | -5.71 | -8.33 | 0 | -100.0 | 0 | -18.06 | -108.64 | 96.14 |
| 24Q1 (18) | 0.23 | 126.44 | 387.5 | 2.58 | 141.12 | 418.52 | -0.01 | 0.0 | 0.0 | 0.42 | -40.0 | 31.25 | 2.81 | 1305.0 | 415.73 | 0.09 | 12.5 | -73.53 | 0 | 0 | 0 | 4.25 | 36.38 | -74.03 | -0.48 | 52.0 | -37.14 | -0.25 | 75.73 | -8.7 | 0.35 | 0.0 | -2.78 | 0.01 | 0 | 0 | 209.09 | 0 | 439.77 |
| 23Q4 (17) | -0.87 | -281.25 | -171.31 | 1.07 | -17.05 | 156.91 | -0.01 | 99.38 | 0.0 | 0.7 | 84.21 | 12.9 | 0.2 | -88.7 | 130.3 | 0.08 | -57.89 | -87.1 | 0 | 0 | 0 | 3.11 | -69.36 | -85.89 | -1.0 | -78.57 | -426.32 | -1.03 | -496.15 | -692.31 | 0.35 | -2.78 | -2.78 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.48 | 136.64 | 60.0 | 1.29 | 338.89 | -92.2 | -1.6 | -15900.0 | 89.96 | 0.38 | -48.65 | -57.3 | 1.77 | 195.68 | -89.48 | 0.19 | -55.81 | 0.0 | 0 | 100.0 | 0 | 10.16 | -42.82 | 68.98 | -0.56 | -115.38 | -1220.0 | 0.26 | 425.0 | -60.0 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | 77.42 | 116.55 | 160.65 |
| 23Q2 (15) | -1.31 | -1537.5 | 76.48 | -0.54 | 33.33 | -111.54 | -0.01 | 0.0 | 0.0 | 0.74 | 131.25 | 32.14 | -1.85 | -107.87 | -107.87 | 0.43 | 26.47 | 152.94 | -0.02 | 0 | 0 | 17.77 | 8.7 | 298.23 | -0.26 | 25.71 | -143.33 | -0.08 | 65.22 | 11.11 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | -467.86 | -660.27 | 77.32 |
| 23Q1 (14) | -0.08 | -106.56 | -107.08 | -0.81 | 56.91 | -576.47 | -0.01 | 0.0 | 0.0 | 0.32 | -48.39 | -47.54 | -0.89 | -34.85 | -168.46 | 0.34 | -45.16 | -15.0 | 0 | 0 | 0 | 16.35 | -25.92 | 196.27 | -0.35 | -84.21 | -122.88 | -0.23 | -76.92 | -117.42 | 0.36 | 0.0 | -2.7 | 0 | 0 | 0 | -61.54 | -111.6 | -192.04 |
| 22Q4 (13) | 1.22 | 306.67 | -59.87 | -1.88 | -111.37 | 66.37 | -0.01 | 99.94 | 50.0 | 0.62 | -30.34 | 16.98 | -0.66 | -103.92 | 74.12 | 0.62 | 226.32 | -57.53 | 0 | 0 | 0 | 22.06 | 266.96 | 41.6 | -0.19 | -480.0 | -105.9 | -0.13 | -120.0 | -104.94 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | 530.43 | 1685.8 | 421.71 |
| 22Q3 (12) | 0.3 | 105.39 | -96.26 | 16.53 | 253.21 | 462.24 | -15.94 | -159300.0 | -49.95 | 0.89 | 58.93 | 584.62 | 16.83 | 1991.01 | 53.42 | 0.19 | 11.76 | -26.92 | 0 | 0 | 0 | 6.01 | 34.75 | 398.36 | 0.05 | -91.67 | -99.55 | 0.65 | 822.22 | -92.94 | 0.36 | 0.0 | 2.86 | 0 | 0 | 0 | 29.70 | 101.44 | -64.64 |
| 22Q2 (11) | -5.57 | -592.92 | -144.0 | 4.68 | 2652.94 | 141.64 | -0.01 | 0.0 | 80.0 | 0.56 | -8.2 | 5500.0 | -0.89 | -168.46 | -162.68 | 0.17 | -57.5 | -43.33 | 0 | 0 | 0 | 4.46 | -19.13 | 312.28 | 0.6 | -60.78 | -96.24 | -0.09 | -106.82 | -100.72 | 0.36 | -2.7 | 2.86 | 0 | 0 | 0 | -2062.96 | -3185.32 | -2192.29 |
| 22Q1 (10) | 1.13 | -62.83 | -92.21 | 0.17 | 103.04 | 100.97 | -0.01 | 50.0 | 0 | 0.61 | 15.09 | 0 | 1.3 | 150.98 | 143.33 | 0.4 | -72.6 | -93.09 | 0 | 0 | 0 | 5.52 | -64.59 | -78.09 | 1.53 | -52.48 | -88.55 | 1.32 | -49.81 | -87.36 | 0.37 | 2.78 | 5.71 | 0 | 0 | -100.0 | 66.86 | -34.24 | -49.83 |
| 21Q4 (9) | 3.04 | -62.14 | -73.45 | -5.59 | -290.14 | 34.62 | -0.02 | 99.81 | -100.0 | 0.53 | 307.69 | 0 | -2.55 | -123.25 | -187.93 | 1.46 | 461.54 | -32.72 | 0 | 0 | -100.0 | 15.58 | 1191.48 | 39.37 | 3.22 | -71.02 | -69.3 | 2.63 | -71.44 | -68.35 | 0.36 | 2.86 | 2.86 | 0 | 0 | -100.0 | 101.67 | 21.04 | -23.01 |
| 21Q3 (8) | 8.03 | -36.57 | 17.06 | 2.94 | 126.16 | 176.17 | -10.63 | -21160.0 | -137.81 | 0.13 | 1200.0 | 262.5 | 10.97 | 672.54 | 265.67 | 0.26 | -13.33 | 8.33 | 0 | 0 | 100.0 | 1.21 | 11.48 | -33.19 | 11.11 | -30.43 | 86.1 | 9.21 | -26.26 | 92.28 | 0.35 | 0.0 | 0.0 | 0 | 0 | -100.0 | 84.00 | -14.81 | -36.94 |
| 21Q2 (7) | 12.66 | -12.69 | 104.52 | -11.24 | 35.77 | -145.41 | -0.05 | 0 | -400.0 | 0.01 | 0 | -87.5 | 1.42 | 147.33 | -11.8 | 0.3 | -94.82 | -21.05 | 0 | 0 | 0 | 1.08 | -95.7 | -69.24 | 15.97 | 19.54 | 298.25 | 12.49 | 19.64 | 266.28 | 0.35 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 98.60 | -26.02 | -39.79 |
| 21Q1 (6) | 14.5 | 26.64 | 913.99 | -17.5 | -104.68 | -6150.0 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | -3.0 | -203.45 | -360.87 | 5.79 | 166.82 | 3305.88 | 0 | -100.0 | 100.0 | 25.18 | 125.27 | 1261.46 | 13.36 | 27.36 | 761.94 | 10.44 | 25.63 | 722.05 | 0.35 | 0.0 | -2.78 | 0.09 | 800.0 | 350.0 | 133.27 | 0.91 | 53.78 |
| 20Q4 (5) | 11.45 | 66.91 | 1131.18 | -8.55 | -121.5 | -441.14 | -0.01 | 99.78 | 0.0 | 0 | 100.0 | -100.0 | 2.9 | -3.33 | 546.15 | 2.17 | 804.17 | 502.78 | 0.02 | 300.0 | 166.67 | 11.18 | 519.08 | 145.65 | 10.49 | 75.71 | 638.73 | 8.31 | 73.49 | 655.45 | 0.35 | 0.0 | 20.69 | 0.01 | 0.0 | -50.0 | 132.06 | -0.86 | 100.23 |
| 20Q3 (4) | 6.86 | 10.82 | 0.0 | -3.86 | 15.72 | 0.0 | -4.47 | -44600.0 | 0.0 | -0.08 | -200.0 | 0.0 | 3.0 | 86.34 | 0.0 | 0.24 | -36.84 | 0.0 | -0.01 | 0 | 0.0 | 1.81 | -48.68 | 0.0 | 5.97 | 48.88 | 0.0 | 4.79 | 40.47 | 0.0 | 0.35 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 133.20 | -18.66 | 0.0 |
| 20Q2 (3) | 6.19 | 332.87 | 0.0 | -4.58 | -1535.71 | 0.0 | -0.01 | 0.0 | 0.0 | 0.08 | -20.0 | 0.0 | 1.61 | 40.0 | 0.0 | 0.38 | 123.53 | 0.0 | 0 | 100.0 | 0.0 | 3.52 | 90.21 | 0.0 | 4.01 | 158.71 | 0.0 | 3.41 | 168.5 | 0.0 | 0.35 | -2.78 | 0.0 | 0.02 | 0.0 | 0.0 | 163.76 | 88.95 | 0.0 |
| 20Q1 (2) | 1.43 | 53.76 | 0.0 | -0.28 | 82.28 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 1.15 | 276.92 | 0.0 | 0.17 | -52.78 | 0.0 | -0.01 | 66.67 | 0.0 | 1.85 | -59.35 | 0.0 | 1.55 | 9.15 | 0.0 | 1.27 | 15.45 | 0.0 | 0.36 | 24.14 | 0.0 | 0.02 | 0.0 | 0.0 | 86.67 | 31.4 | 0.0 |
| 19Q4 (1) | 0.93 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 4.55 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 65.96 | 0.0 | 0.0 |
