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) | 6.81 | -34.71 | -6.55 | 0 | -1.21 | 0 | 0.14 | -30.0 | 0.26 | 0 | 6.96 | -36.96 | -0.01 | 0 | 11.28 | -24.32 | 6.91 | -40.07 | 5.33 | -44.88 | 1.22 | -29.07 | 0.01 | 0.0 | 103.81 | 13.47 |
| 2022 (9) | 10.43 | -37.73 | -11.04 | 0 | -11.9 | 0 | 0.2 | 0 | -0.61 | 0 | 11.04 | 38.87 | 0.01 | 0.0 | 14.90 | 67.14 | 11.53 | -39.57 | 9.67 | -36.51 | 1.72 | -14.0 | 0.01 | 0.0 | 91.49 | -5.83 |
| 2021 (8) | 16.75 | 120.98 | -7.94 | 0 | -5.74 | 0 | -0.03 | 0 | 8.81 | 32.68 | 7.95 | 745.74 | 0.01 | 0 | 8.92 | 472.72 | 19.08 | 158.19 | 15.23 | 181.0 | 2.0 | -17.01 | 0.01 | 0.0 | 97.16 | 0.49 |
| 2020 (7) | 7.58 | 22.65 | -0.94 | 0 | -7.73 | 0 | 0.23 | -17.86 | 6.64 | 25.05 | 0.94 | -2.08 | -0.01 | 0 | 1.56 | -15.32 | 7.39 | 26.32 | 5.42 | 36.52 | 2.41 | -3.6 | 0.01 | 0.0 | 96.68 | 1.38 |
| 2019 (6) | 6.18 | -48.41 | -0.87 | 0 | -5.63 | 0 | 0.28 | 0 | 5.31 | -28.92 | 0.96 | -79.66 | 0.07 | 0 | 1.84 | -75.69 | 5.85 | -39.94 | 3.97 | -46.42 | 2.5 | 5.04 | 0.01 | 0.0 | 95.37 | -21.98 |
| 2018 (5) | 11.98 | -28.82 | -4.51 | 0 | -10.26 | 0 | -0.02 | 0 | 7.47 | -55.22 | 4.72 | 271.65 | -0.03 | 0 | 7.56 | 294.17 | 9.74 | -29.22 | 7.41 | -33.66 | 2.38 | -18.21 | 0.01 | -50.0 | 122.24 | 2.42 |
| 2017 (4) | 16.83 | 209.38 | -0.15 | 0 | 6.32 | 361.31 | 0.19 | 137.5 | 16.68 | 302.9 | 1.27 | 32.29 | 0.01 | 0 | 1.92 | 7.86 | 13.76 | 86.7 | 11.17 | 73.72 | 2.91 | -3.0 | 0.02 | 100.0 | 119.36 | 107.13 |
| 2016 (3) | 5.44 | 194.05 | -1.3 | 0 | 1.37 | 35.64 | 0.08 | 0 | 4.14 | 0 | 0.96 | -75.63 | -0.31 | 0 | 1.78 | -80.74 | 7.37 | 0 | 6.43 | 0 | 3.0 | -9.91 | 0.01 | 0.0 | 57.63 | -58.88 |
| 2015 (2) | 1.85 | 320.45 | -4.05 | 0 | 1.01 | -82.09 | -0.16 | 0 | -2.2 | 0 | 3.94 | -5.97 | -0.1 | 0 | 9.24 | -13.13 | -1.37 | 0 | -2.02 | 0 | 3.33 | 5.38 | 0.01 | 0 | 140.15 | -45.85 |
| 2014 (1) | 0.44 | -81.67 | -4.35 | 0 | 5.64 | 0 | -0.12 | 0 | -3.91 | 0 | 4.19 | 229.92 | -0.08 | 0 | 10.63 | 238.29 | -2.7 | 0 | -2.99 | 0 | 3.16 | -0.32 | 0 | 0 | 258.82 | 97.35 |
| 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) | 1.56 | 2128.57 | 524.0 | -1.17 | -82.81 | 0.0 | -1.07 | -153.5 | 62.19 | 0.36 | 280.0 | -14.29 | 0.39 | 168.42 | 142.39 | 1.17 | 82.81 | -0.85 | 0 | -100.0 | -100.0 | 6.53 | 85.26 | -21.81 | 2.81 | -22.59 | 155.45 | 2.23 | -23.63 | 142.39 | 0.23 | -4.17 | -25.81 | 0 | 0 | 0 | 63.41 | 2762.72 | 212.0 |
| 24Q2 (19) | 0.07 | -97.59 | -97.37 | -0.64 | 53.62 | 67.01 | 2.0 | 15.61 | 250.38 | -0.2 | -25.0 | 44.44 | -0.57 | -137.25 | -179.17 | 0.64 | -53.96 | -66.67 | 0.01 | 0.0 | 150.0 | 3.52 | -61.86 | -77.01 | 3.63 | 40.7 | 239.25 | 2.92 | 37.09 | 247.62 | 0.24 | -7.69 | -22.58 | 0 | 0 | 0 | 2.22 | -98.18 | -99.04 |
| 24Q1 (18) | 2.91 | 148.72 | 6.59 | -1.38 | -20.0 | 39.47 | 1.73 | -49.42 | 468.09 | -0.16 | -33.33 | -176.19 | 1.53 | 7550.0 | 240.0 | 1.39 | 20.87 | -48.52 | 0.01 | 0 | 0 | 9.24 | 40.55 | -40.04 | 2.58 | 6.17 | 11.69 | 2.13 | 20.34 | 18.99 | 0.26 | -16.13 | -16.13 | 0 | 0 | 0 | 121.76 | 116.46 | -6.34 |
| 23Q4 (17) | 1.17 | 368.0 | 150.43 | -1.15 | 1.71 | 43.63 | 3.42 | 220.85 | 15.54 | -0.12 | -128.57 | -144.44 | 0.02 | 102.17 | 100.46 | 1.15 | -2.54 | -43.07 | 0 | -100.0 | 100.0 | 6.57 | -21.25 | -36.24 | 2.43 | 120.91 | 12.5 | 1.77 | 92.39 | 7.93 | 0.31 | 0.0 | -20.51 | 0 | 0 | 0 | 56.25 | 176.75 | 149.22 |
| 23Q3 (16) | 0.25 | -90.6 | -94.59 | -1.17 | 39.69 | 63.21 | -2.83 | -112.78 | 82.3 | 0.42 | 216.67 | 320.0 | -0.92 | -227.78 | -163.89 | 1.18 | -38.54 | -62.89 | 0.01 | 150.0 | 0.0 | 8.35 | -45.54 | -61.92 | 1.1 | 2.8 | 6.8 | 0.92 | 9.52 | -20.69 | 0.31 | 0.0 | -29.55 | 0 | 0 | 0 | 20.33 | -91.21 | -92.96 |
| 23Q2 (15) | 2.66 | -2.56 | -42.55 | -1.94 | 14.91 | 43.77 | -1.33 | -182.98 | -214.66 | -0.36 | -271.43 | -1100.0 | 0.72 | 60.0 | -38.98 | 1.92 | -28.89 | -44.35 | -0.02 | 0 | 0 | 15.32 | -0.51 | -15.74 | 1.07 | -53.68 | -71.08 | 0.84 | -53.07 | -72.55 | 0.31 | 0.0 | -29.55 | 0 | 0 | 0 | 231.30 | 77.93 | 74.85 |
| 23Q1 (14) | 2.73 | 217.67 | -22.0 | -2.28 | -11.76 | 3.8 | -0.47 | -115.88 | -1466.67 | 0.21 | -22.22 | 261.54 | 0.45 | 110.32 | -60.18 | 2.7 | 33.66 | 13.45 | 0 | 100.0 | -100.0 | 15.40 | 49.45 | 35.9 | 2.31 | 6.94 | -50.22 | 1.79 | 9.15 | -53.14 | 0.31 | -20.51 | -29.55 | 0 | 0 | 0 | 130.00 | 213.75 | 58.23 |
| 22Q4 (13) | -2.32 | -150.22 | -121.44 | -2.04 | 35.85 | 51.54 | 2.96 | 118.51 | 211.7 | 0.27 | 170.0 | 169.23 | -4.36 | -402.78 | -165.96 | 2.02 | -36.48 | -52.36 | -0.01 | -200.0 | -133.33 | 10.31 | -52.97 | -40.93 | 2.16 | 109.71 | -62.95 | 1.64 | 41.38 | -64.5 | 0.39 | -11.36 | -17.02 | 0 | 0 | 0 | -114.29 | -139.58 | -153.76 |
| 22Q3 (12) | 4.62 | -0.22 | 50.98 | -3.18 | 7.83 | -102.55 | -15.99 | -1478.45 | -250.66 | 0.1 | 433.33 | -85.29 | 1.44 | 22.03 | -3.36 | 3.18 | -7.83 | 107.84 | 0.01 | 0 | 125.0 | 21.92 | 20.51 | 247.5 | 1.03 | -72.16 | -81.07 | 1.16 | -62.09 | -73.64 | 0.44 | 0.0 | -10.2 | 0 | 0 | 0 | 288.75 | 118.28 | 361.43 |
| 22Q2 (11) | 4.63 | 32.29 | 92.12 | -3.45 | -45.57 | -100.58 | 1.16 | 3966.67 | -46.05 | -0.03 | 76.92 | 75.0 | 1.18 | 4.42 | 71.01 | 3.45 | 44.96 | 100.58 | 0 | -100.0 | -100.0 | 18.19 | 60.47 | 135.37 | 3.7 | -20.26 | -24.34 | 3.06 | -19.9 | -21.34 | 0.44 | 0.0 | -13.73 | 0 | 0 | 0 | 132.29 | 61.01 | 141.52 |
| 22Q1 (10) | 3.5 | -67.65 | 660.87 | -2.37 | 43.71 | -438.64 | -0.03 | 98.87 | 95.59 | -0.13 | 66.67 | 35.0 | 1.13 | -82.9 | 5550.0 | 2.38 | -43.87 | 428.89 | 0.01 | -66.67 | 0.0 | 11.33 | -35.05 | 361.39 | 4.64 | -20.41 | 59.45 | 3.82 | -17.32 | 63.95 | 0.44 | -6.38 | -15.38 | 0 | 0 | 0 | 82.16 | -61.35 | 409.03 |
| 21Q4 (9) | 10.82 | 253.59 | 354.62 | -4.21 | -168.15 | -6916.67 | -2.65 | 41.89 | -13150.0 | -0.39 | -157.35 | -1075.0 | 6.61 | 343.62 | 184.91 | 4.24 | 177.12 | 5957.14 | 0.03 | 175.0 | 200.0 | 17.45 | 176.67 | 3850.85 | 5.83 | 7.17 | 215.14 | 4.62 | 5.0 | 366.67 | 0.47 | -4.08 | -21.67 | 0 | 0 | 0 | 212.57 | 239.7 | 42.01 |
| 21Q3 (8) | 3.06 | 26.97 | 7550.0 | -1.57 | 8.72 | -647.62 | -4.56 | -312.09 | 0.65 | 0.68 | 666.67 | 88.89 | 1.49 | 115.94 | 976.47 | 1.53 | -11.05 | 628.57 | -0.04 | -500.0 | 0 | 6.31 | -18.38 | 342.97 | 5.44 | 11.25 | 250.97 | 4.4 | 13.11 | 243.75 | 0.49 | -3.92 | -18.33 | 0 | 0 | 0 | 62.58 | 14.25 | 2841.1 |
| 21Q2 (7) | 2.41 | 423.91 | -20.98 | -1.72 | -290.91 | -201.75 | 2.15 | 416.18 | 186.67 | -0.12 | 40.0 | -9.09 | 0.69 | 3350.0 | -72.18 | 1.72 | 282.22 | 207.14 | 0.01 | 0.0 | 150.0 | 7.73 | 214.57 | 107.94 | 4.89 | 68.04 | 139.71 | 3.89 | 66.95 | 147.77 | 0.51 | -1.92 | -16.39 | 0 | 0 | 0 | 54.77 | 239.35 | -60.85 |
| 21Q1 (6) | 0.46 | -80.67 | -78.2 | -0.44 | -633.33 | -340.0 | -0.68 | -3300.0 | 82.43 | -0.2 | -600.0 | -300.0 | 0.02 | -99.14 | -99.0 | 0.45 | 542.86 | 350.0 | 0.01 | 0.0 | 0 | 2.46 | 456.18 | 261.08 | 2.91 | 57.3 | 50.0 | 2.33 | 135.35 | 48.41 | 0.52 | -13.33 | -14.75 | 0 | 0 | 0 | 16.14 | -89.22 | -83.32 |
| 20Q4 (5) | 2.38 | 5850.0 | 73.72 | -0.06 | 71.43 | 66.67 | -0.02 | 99.56 | 98.62 | 0.04 | -88.89 | 200.0 | 2.32 | 1464.71 | 94.96 | 0.07 | -66.67 | -70.83 | 0.01 | 0 | -80.0 | 0.44 | -68.98 | -70.28 | 1.85 | 19.35 | -11.48 | 0.99 | -22.66 | -13.16 | 0.6 | 0.0 | -4.76 | 0 | 0 | 0 | 149.69 | 6935.22 | 93.39 |
| 20Q3 (4) | 0.04 | -98.69 | 0.0 | -0.21 | 63.16 | 0.0 | -4.59 | -712.0 | 0.0 | 0.36 | 427.27 | 0.0 | -0.17 | -106.85 | 0.0 | 0.21 | -62.5 | 0.0 | 0 | 100.0 | 0.0 | 1.42 | -61.69 | 0.0 | 1.55 | -24.02 | 0.0 | 1.28 | -18.47 | 0.0 | 0.6 | -1.64 | 0.0 | 0 | 0 | 0.0 | 2.13 | -98.48 | 0.0 |
| 20Q2 (3) | 3.05 | 44.55 | 0.0 | -0.57 | -470.0 | 0.0 | 0.75 | 119.38 | 0.0 | -0.11 | -120.0 | 0.0 | 2.48 | 23.38 | 0.0 | 0.56 | 460.0 | 0.0 | -0.02 | 0 | 0.0 | 3.72 | 446.25 | 0.0 | 2.04 | 5.15 | 0.0 | 1.57 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0 | 0.0 | 139.91 | 44.55 | 0.0 |
| 20Q1 (2) | 2.11 | 54.01 | 0.0 | -0.1 | 44.44 | 0.0 | -3.87 | -166.9 | 0.0 | -0.05 | -25.0 | 0.0 | 2.01 | 68.91 | 0.0 | 0.1 | -58.33 | 0.0 | 0 | -100.0 | 0.0 | 0.68 | -54.22 | 0.0 | 1.94 | -7.18 | 0.0 | 1.57 | 37.72 | 0.0 | 0.61 | -3.17 | 0.0 | 0 | 0 | 0.0 | 96.79 | 25.05 | 0.0 |
| 19Q4 (1) | 1.37 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -1.45 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 77.40 | 0.0 | 0.0 |
