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) | 10.94 | 181.23 | -40.23 | 0 | 28.88 | 0 | 0.38 | -73.61 | -29.29 | 0 | 15.01 | 26.35 | -0.47 | 0 | 8.76 | 14.63 | 5.92 | -15.06 | 4.14 | -68.06 | 8.89 | 44.55 | 0.57 | 0.0 | 80.44 | 306.96 |
| 2022 (9) | 3.89 | -61.6 | 0.82 | 0 | -1.03 | 0 | 1.44 | 0.0 | 4.71 | 28.34 | 11.88 | 98.0 | -0.43 | 0 | 7.64 | 110.0 | 6.97 | -28.66 | 12.96 | 33.33 | 6.15 | 8.08 | 0.57 | 23.91 | 19.77 | -69.03 |
| 2021 (8) | 10.13 | -8.16 | -6.46 | 0 | -2.13 | 0 | 1.44 | 323.53 | 3.67 | -16.78 | 6.0 | 15.38 | -0.38 | 0 | 3.64 | 5.36 | 9.77 | 78.61 | 9.72 | 145.45 | 5.69 | -1.9 | 0.46 | 15.0 | 63.83 | -41.2 |
| 2020 (7) | 11.03 | -2.56 | -6.62 | 0 | -5.22 | 0 | 0.34 | -76.87 | 4.41 | 6.52 | 5.2 | 7.44 | -1.25 | 0 | 3.46 | -0.46 | 5.47 | 54.52 | 3.96 | 54.09 | 5.8 | -10.22 | 0.4 | 37.93 | 108.56 | -10.62 |
| 2019 (6) | 11.32 | -46.95 | -7.18 | 0 | -4.02 | 0 | 1.47 | 20.49 | 4.14 | -67.43 | 4.84 | 6.14 | -1.31 | 0 | 3.47 | -2.83 | 3.54 | -19.55 | 2.57 | -21.88 | 6.46 | 30.24 | 0.29 | -27.5 | 121.46 | -50.77 |
| 2018 (5) | 21.34 | 556.62 | -8.63 | 0 | -13.38 | 0 | 1.22 | -5.43 | 12.71 | 0 | 4.56 | -72.84 | -1.06 | 0 | 3.57 | -76.31 | 4.4 | 48.65 | 3.29 | -37.33 | 4.96 | -3.69 | 0.4 | 11.11 | 246.71 | 716.78 |
| 2017 (4) | 3.25 | -55.42 | -15.02 | 0 | 11.74 | 0 | 1.29 | 344.83 | -11.77 | 0 | 16.79 | 141.93 | -0.89 | 0 | 15.08 | 177.16 | 2.96 | 0 | 5.25 | 0 | 5.15 | 1.98 | 0.36 | -20.0 | 30.20 | -94.61 |
| 2016 (3) | 7.29 | -58.81 | -6.06 | 0 | -1.63 | 0 | 0.29 | -54.69 | 1.23 | -88.62 | 6.94 | 52.19 | -1.05 | 0 | 5.44 | 74.57 | -1.73 | 0 | -4.2 | 0 | 5.05 | -28.37 | 0.45 | -43.75 | 560.77 | 309.01 |
| 2015 (2) | 17.7 | 152.5 | -6.89 | 0 | -11.9 | 0 | 0.64 | -56.46 | 10.81 | 1615.87 | 4.56 | 165.12 | -1.1 | 0 | 3.12 | 199.33 | 6.53 | -43.51 | 5.06 | -52.26 | 7.05 | -14.65 | 0.8 | 100.0 | 137.10 | 276.69 |
| 2014 (1) | 7.01 | -75.89 | -6.38 | 0 | -0.95 | 0 | 1.47 | 1236.36 | 0.63 | -97.66 | 1.72 | 4.24 | -0.66 | 0 | 1.04 | 14.01 | 11.56 | -14.43 | 10.6 | -25.19 | 8.26 | -31.4 | 0.4 | 5.26 | 36.40 | -66.72 |
| 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) | 0.35 | -92.99 | 169.23 | -5.29 | -2059.26 | -28.4 | 3.71 | 184.51 | -3.89 | 0.04 | 33.33 | 110.53 | -4.94 | -193.92 | -23.81 | 5.61 | -5.4 | 70.0 | -0.18 | -100.0 | -200.0 | 12.50 | -3.27 | 74.32 | 2.29 | 294.83 | -8.03 | 0.44 | -40.54 | -76.47 | 2.43 | 4.74 | 9.46 | 0.16 | -5.88 | 14.29 | 11.55 | -92.52 | 275.86 |
| 24Q2 (19) | 4.99 | 123.77 | 246.53 | 0.27 | 102.92 | 112.33 | -4.39 | -151.47 | -0.23 | 0.03 | 103.57 | -89.66 | 5.26 | 175.04 | 801.33 | 5.93 | -34.04 | 6.08 | -0.09 | 25.0 | -550.0 | 12.92 | -33.98 | 7.15 | 0.58 | -40.21 | -63.52 | 0.74 | 105.56 | -48.61 | 2.32 | 3.57 | 4.04 | 0.17 | -15.0 | 21.43 | 154.49 | 93.98 | 308.75 |
| 24Q1 (18) | 2.23 | -58.32 | -44.53 | -9.24 | 23.76 | 57.61 | 8.53 | 373.89 | -69.09 | -0.84 | -225.37 | -300.0 | -7.01 | -3.55 | 60.57 | 8.99 | 91.28 | 528.67 | -0.12 | -20.0 | 62.5 | 19.57 | 59.21 | 456.67 | 0.97 | 46.97 | -17.09 | 0.36 | 5.88 | -28.0 | 2.24 | 0.9 | 0.9 | 0.2 | 5.26 | 100.0 | 79.64 | -59.06 | -44.13 |
| 23Q4 (17) | 5.35 | 4015.38 | 377.68 | -12.12 | -194.17 | -1453.85 | 1.8 | -53.37 | 133.83 | 0.67 | 276.32 | 709.09 | -6.77 | -69.67 | -2091.18 | 4.7 | 42.42 | 82.88 | -0.1 | -66.67 | -233.33 | 12.29 | 71.45 | 73.07 | 0.66 | -73.49 | -34.65 | 0.34 | -81.82 | -83.57 | 2.22 | 0.0 | 37.89 | 0.19 | 35.71 | 58.33 | 194.55 | 6230.21 | 560.06 |
| 23Q3 (16) | 0.13 | -90.97 | 138.24 | -4.12 | -88.13 | -226.77 | 3.86 | 188.13 | -39.12 | -0.38 | -231.03 | -162.3 | -3.99 | -432.0 | -237.11 | 3.3 | -40.97 | -5.98 | -0.06 | -400.0 | -100.0 | 7.17 | -40.54 | -25.49 | 2.49 | 56.6 | 71.72 | 1.87 | 29.86 | -64.98 | 2.22 | -0.45 | 43.23 | 0.14 | 0.0 | -6.67 | 3.07 | -91.87 | 163.64 |
| 23Q2 (15) | 1.44 | -64.18 | 282.28 | -2.19 | 89.95 | -742.31 | -4.38 | -115.87 | -8860.0 | 0.29 | 238.1 | -79.72 | -0.75 | 95.78 | 28.57 | 5.59 | 290.91 | 299.29 | 0.02 | 106.25 | 107.41 | 12.06 | 243.0 | 254.23 | 1.59 | 35.9 | -35.1 | 1.44 | 188.0 | -45.04 | 2.23 | 0.45 | 49.66 | 0.14 | 40.0 | -6.67 | 37.80 | -73.49 | 303.81 |
| 23Q1 (14) | 4.02 | 258.93 | 3.08 | -21.8 | -2694.87 | -1468.35 | 27.6 | 618.8 | 1420.57 | -0.21 | -90.91 | 57.14 | -17.78 | -5329.41 | -808.37 | 1.43 | -44.36 | -67.5 | -0.32 | -966.67 | -220.0 | 3.52 | -50.5 | -66.72 | 1.17 | 15.84 | -43.2 | 0.5 | -75.85 | -82.94 | 2.22 | 37.89 | 48.99 | 0.1 | -16.67 | -33.33 | 142.55 | 383.66 | 67.04 |
| 22Q4 (13) | 1.12 | 429.41 | -61.38 | -0.78 | -124.0 | 62.32 | -5.32 | -183.91 | -1620.0 | -0.11 | -118.03 | -110.0 | 0.34 | -88.32 | -59.04 | 2.57 | -26.78 | 24.76 | -0.03 | 0.0 | 90.0 | 7.10 | -26.19 | 40.52 | 1.01 | -30.34 | -51.21 | 2.07 | -61.24 | -20.99 | 1.61 | 3.87 | 8.05 | 0.12 | -20.0 | -7.69 | 29.47 | 710.28 | -56.91 |
| 22Q3 (12) | -0.34 | 56.96 | -113.18 | 3.25 | 1350.0 | 355.91 | 6.34 | 12580.0 | 628.33 | 0.61 | -57.34 | 6200.0 | 2.91 | 377.14 | 122.14 | 3.51 | 150.71 | 170.0 | -0.03 | 88.89 | 0 | 9.62 | 182.68 | 199.61 | 1.45 | -40.82 | -52.77 | 5.34 | 103.82 | 99.25 | 1.55 | 4.03 | 8.39 | 0.15 | 0.0 | 25.0 | -4.83 | 73.96 | -107.92 |
| 22Q2 (11) | -0.79 | -120.26 | -134.35 | -0.26 | 81.29 | 84.05 | 0.05 | 102.39 | 117.86 | 1.43 | 391.84 | 142.37 | -1.05 | -141.83 | -256.72 | 1.4 | -68.18 | 6.87 | -0.27 | -170.0 | -575.0 | 3.40 | -67.78 | 11.31 | 2.45 | 18.93 | -22.22 | 2.62 | -10.58 | -4.73 | 1.49 | 0.0 | 6.43 | 0.15 | 0.0 | 36.36 | -18.54 | -121.73 | -134.35 |
| 22Q1 (10) | 3.9 | 34.48 | 66.67 | -1.39 | 32.85 | 6.08 | -2.09 | -697.14 | -109.0 | -0.49 | -144.55 | -104.17 | 2.51 | 202.41 | 191.86 | 4.4 | 113.59 | 230.83 | -0.1 | 66.67 | -150.0 | 10.57 | 109.03 | 223.84 | 2.06 | -0.48 | 38.26 | 2.93 | 11.83 | 76.51 | 1.49 | 0.0 | 8.76 | 0.15 | 15.38 | 36.36 | 85.34 | 24.77 | 14.51 |
| 21Q4 (9) | 2.9 | 12.4 | 375.41 | -2.07 | -62.99 | -55.64 | 0.35 | 129.17 | 132.11 | 1.1 | 11100.0 | 175.0 | 0.83 | -36.64 | 215.28 | 2.06 | 58.46 | 174.67 | -0.3 | 0 | 14.29 | 5.06 | 57.37 | 173.66 | 2.07 | -32.57 | -2.82 | 2.62 | -2.24 | 54.12 | 1.49 | 4.2 | 12.03 | 0.13 | 8.33 | 30.0 | 68.40 | 12.14 | 250.95 |
| 21Q3 (8) | 2.58 | 12.17 | -55.05 | -1.27 | 22.09 | 5.93 | -1.2 | -328.57 | 56.36 | -0.01 | -101.69 | -101.37 | 1.31 | 95.52 | -70.16 | 1.3 | -0.76 | 5.69 | 0 | 100.0 | 100.0 | 3.21 | 5.02 | -0.08 | 3.07 | -2.54 | 101.97 | 2.68 | -2.55 | 131.03 | 1.43 | 2.14 | -3.38 | 0.12 | 9.09 | 20.0 | 60.99 | 12.97 | -70.88 |
| 21Q2 (7) | 2.3 | -1.71 | -0.43 | -1.63 | -10.14 | 19.7 | -0.28 | 72.0 | 81.7 | 0.59 | 345.83 | 144.36 | 0.67 | -22.09 | 139.29 | 1.31 | -1.5 | -22.49 | -0.04 | 0.0 | 85.71 | 3.06 | -6.26 | -32.66 | 3.15 | 111.41 | 215.0 | 2.75 | 65.66 | 257.14 | 1.4 | 2.19 | -6.67 | 0.11 | 0.0 | 10.0 | 53.99 | -27.55 | -44.61 |
| 21Q1 (6) | 2.34 | 283.61 | -1.27 | -1.48 | -11.28 | 22.51 | -1.0 | 8.26 | -766.67 | -0.24 | -160.0 | -144.44 | 0.86 | 219.44 | 86.96 | 1.33 | 77.33 | -13.07 | -0.04 | 88.57 | 87.1 | 3.26 | 76.64 | -26.55 | 1.49 | -30.05 | 79.52 | 1.66 | -2.35 | 403.03 | 1.37 | 3.01 | -8.05 | 0.11 | 10.0 | 10.0 | 74.52 | 282.38 | -39.63 |
| 20Q4 (5) | 0.61 | -89.37 | -90.08 | -1.33 | 1.48 | 48.05 | -1.09 | 60.36 | 70.46 | 0.4 | -45.21 | -41.18 | -0.72 | -116.4 | -120.06 | 0.75 | -39.02 | -50.0 | -0.35 | -12.9 | -29.63 | 1.85 | -42.54 | -58.56 | 2.13 | 40.13 | 619.51 | 1.7 | 46.55 | 431.25 | 1.33 | -10.14 | -18.4 | 0.1 | 0.0 | -16.67 | 19.49 | -90.7 | -93.44 |
| 20Q3 (4) | 5.74 | 148.48 | 0.0 | -1.35 | 33.5 | 0.0 | -2.75 | -79.74 | 0.0 | 0.73 | 154.89 | 0.0 | 4.39 | 1467.86 | 0.0 | 1.23 | -27.22 | 0.0 | -0.31 | -10.71 | 0.0 | 3.21 | -29.22 | 0.0 | 1.52 | 52.0 | 0.0 | 1.16 | 50.65 | 0.0 | 1.48 | -1.33 | 0.0 | 0.1 | 0.0 | 0.0 | 209.49 | 114.93 | 0.0 |
| 20Q2 (3) | 2.31 | -2.53 | 0.0 | -2.03 | -6.28 | 0.0 | -1.53 | -1120.0 | 0.0 | -1.33 | -346.3 | 0.0 | 0.28 | -39.13 | 0.0 | 1.69 | 10.46 | 0.0 | -0.28 | 9.68 | 0.0 | 4.54 | 2.23 | 0.0 | 1.0 | 20.48 | 0.0 | 0.77 | 133.33 | 0.0 | 1.5 | 0.67 | 0.0 | 0.1 | 0.0 | 0.0 | 97.47 | -21.04 | 0.0 |
| 20Q1 (2) | 2.37 | -61.46 | 0.0 | -1.91 | 25.39 | 0.0 | 0.15 | 104.07 | 0.0 | 0.54 | -20.59 | 0.0 | 0.46 | -87.19 | 0.0 | 1.53 | 2.0 | 0.0 | -0.31 | -14.81 | 0.0 | 4.44 | -0.34 | 0.0 | 0.83 | 302.44 | 0.0 | 0.33 | 3.12 | 0.0 | 1.49 | -8.59 | 0.0 | 0.1 | -16.67 | 0.0 | 123.44 | -58.45 | 0.0 |
| 19Q4 (1) | 6.15 | 0.0 | 0.0 | -2.56 | 0.0 | 0.0 | -3.69 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 4.46 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 297.10 | 0.0 | 0.0 |
