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) | 6.79 | -22.93 | -17.4 | 0 | 7.48 | -1.19 | -0.22 | 0 | -10.61 | 0 | 17.63 | -3.34 | 0 | 0 | 75.96 | -2.59 | 3.81 | -16.81 | 2.85 | 9.62 | 5.5 | 21.15 | 0.42 | 2.44 | 77.42 | -33.65 |
| 2022 (9) | 8.81 | -2.11 | -17.16 | 0 | 7.57 | -36.28 | -0.39 | 0 | -8.35 | 0 | 18.24 | 67.19 | -0.02 | 0 | 77.98 | 75.05 | 4.58 | -13.09 | 2.6 | -54.86 | 4.54 | 5.34 | 0.41 | 0.0 | 116.69 | 35.88 |
| 2021 (8) | 9.0 | 40.85 | -14.68 | 0 | 11.88 | 3394.12 | -0.21 | 0 | -5.68 | 0 | 10.91 | 125.88 | 0 | 0 | 44.55 | 75.52 | 5.27 | 73.93 | 5.76 | 159.46 | 4.31 | -0.92 | 0.41 | 0.0 | 85.88 | -6.19 |
| 2020 (7) | 6.39 | -13.41 | -5.98 | 0 | 0.34 | -55.84 | 0.05 | -76.19 | 0.41 | 412.5 | 4.83 | 74.37 | -0.31 | 0 | 25.38 | 68.05 | 3.03 | 4.48 | 2.22 | 42.31 | 4.35 | 12.69 | 0.41 | 13.89 | 91.55 | -28.3 |
| 2019 (6) | 7.38 | 120.96 | -7.3 | 0 | 0.77 | 92.5 | 0.21 | -30.0 | 0.08 | 0 | 2.77 | 19.4 | -2.03 | 0 | 15.10 | 7.42 | 2.9 | 34.88 | 1.56 | 5.41 | 3.86 | 91.09 | 0.36 | 5.88 | 127.68 | 46.8 |
| 2018 (5) | 3.34 | -3.47 | -4.81 | 0 | 0.4 | 0 | 0.3 | -70.87 | -1.47 | 0 | 2.32 | 157.78 | -2.73 | 0 | 14.06 | 142.31 | 2.15 | -0.92 | 1.48 | 8.03 | 2.02 | 3.59 | 0.34 | -2.86 | 86.98 | -7.74 |
| 2017 (4) | 3.46 | 60.93 | -0.99 | 0 | -2.09 | 0 | 1.03 | 255.17 | 2.47 | 0 | 0.9 | -86.65 | -0.21 | 0 | 5.80 | -86.91 | 2.17 | -12.85 | 1.37 | -20.35 | 1.95 | 34.48 | 0.35 | -7.89 | 94.28 | 55.67 |
| 2016 (3) | 2.15 | -60.69 | -6.53 | 0 | 5.83 | 121.67 | 0.29 | 26.09 | -4.38 | 0 | 6.74 | -10.85 | 0 | 0 | 44.34 | -10.26 | 2.49 | -10.75 | 1.72 | -8.02 | 1.45 | 28.32 | 0.38 | 2.7 | 60.56 | -62.69 |
| 2015 (2) | 5.47 | 179.08 | -7.94 | 0 | 2.63 | 70.78 | 0.23 | -30.3 | -2.47 | 0 | 7.56 | 279.9 | 0 | 0 | 49.41 | 221.3 | 2.79 | 102.17 | 1.87 | 156.16 | 1.13 | -13.08 | 0.37 | 2.78 | 162.31 | 97.92 |
| 2014 (1) | 1.96 | 21.74 | -3.17 | 0 | 1.54 | 381.25 | 0.33 | 0 | -1.21 | 0 | 1.99 | -15.68 | -0.94 | 0 | 15.38 | -30.67 | 1.38 | 17.95 | 0.73 | -20.65 | 1.3 | 52.94 | 0.36 | 56.52 | 82.01 | 1.87 |
| 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) | 3.2 | -17.1 | 92.77 | -4.51 | -64.0 | -2.73 | -1.26 | -223.53 | -306.56 | 0.01 | 150.0 | 105.26 | -1.31 | -218.02 | 52.01 | 3.47 | 23.49 | -26.64 | 0 | 0 | 0 | 46.89 | 27.49 | -43.69 | 1.7 | -12.82 | 82.8 | 0.83 | -20.19 | 48.21 | 1.84 | 1.66 | 35.29 | 0.11 | 0.0 | 0.0 | 115.11 | -11.73 | 40.76 |
| 24Q2 (19) | 3.86 | 58.2 | 96.94 | -2.75 | 41.24 | 22.54 | 1.02 | -67.41 | 500.0 | -0.02 | -103.51 | -104.65 | 1.11 | 149.55 | 169.81 | 2.81 | -41.09 | -19.94 | 0 | 0 | 0 | 36.78 | -51.81 | -44.25 | 1.95 | 85.71 | 150.0 | 1.04 | 82.46 | 96.23 | 1.81 | 1.69 | 37.12 | 0.11 | 0.0 | 10.0 | 130.41 | 31.47 | 29.74 |
| 24Q1 (18) | 2.44 | 54.43 | 53.46 | -4.68 | 13.49 | -15.56 | 3.13 | -11.83 | -0.63 | 0.57 | 371.43 | 337.5 | -2.24 | 41.51 | 8.94 | 4.77 | -6.47 | 11.19 | 0 | 0 | 0 | 76.32 | 5.05 | -7.85 | 1.05 | -21.64 | 38.16 | 0.57 | -38.04 | -32.14 | 1.78 | 14.84 | 40.16 | 0.11 | 0.0 | 10.0 | 99.19 | 61.96 | 37.86 |
| 23Q4 (17) | 1.58 | -4.82 | -54.2 | -5.41 | -23.23 | -29.12 | 3.55 | 481.97 | 203.42 | -0.21 | -10.53 | 0 | -3.83 | -40.29 | -417.57 | 5.1 | 7.82 | 14.09 | 0 | 0 | 0 | 72.65 | -12.76 | -7.52 | 1.34 | 44.09 | 54.02 | 0.92 | 64.29 | 39.39 | 1.55 | 13.97 | 28.1 | 0.11 | 0.0 | 10.0 | 61.24 | -25.11 | -65.03 |
| 23Q3 (16) | 1.66 | -15.31 | -50.15 | -4.39 | -23.66 | -48.31 | 0.61 | 258.82 | 192.42 | -0.19 | -144.19 | 34.48 | -2.73 | -71.7 | -837.84 | 4.73 | 34.76 | 30.3 | 0 | 0 | 0 | 83.27 | 26.22 | 49.8 | 0.93 | 19.23 | -43.98 | 0.56 | 5.66 | -53.72 | 1.36 | 3.03 | 19.3 | 0.11 | 10.0 | 10.0 | 81.77 | -18.64 | -39.84 |
| 23Q2 (15) | 1.96 | 23.27 | -0.51 | -3.55 | 12.35 | 43.02 | 0.17 | -94.6 | -94.08 | 0.43 | 279.17 | 514.29 | -1.59 | 35.37 | 62.68 | 3.51 | -18.18 | -43.84 | 0 | 0 | 0 | 65.98 | -20.33 | -39.2 | 0.78 | 2.63 | -36.59 | 0.53 | -36.9 | 488.89 | 1.32 | 3.94 | 21.1 | 0.1 | 0.0 | 0.0 | 100.51 | 39.71 | -34.69 |
| 23Q1 (14) | 1.59 | -53.91 | 2171.43 | -4.05 | 3.34 | -7.43 | 3.15 | 169.23 | -24.64 | -0.24 | 0 | -33.33 | -2.46 | -232.43 | 33.51 | 4.29 | -4.03 | 10.0 | 0 | 0 | 100.0 | 82.82 | 5.42 | 14.88 | 0.76 | -12.64 | -6.17 | 0.84 | 27.27 | 31.25 | 1.27 | 4.96 | 16.51 | 0.1 | 0.0 | 0.0 | 71.95 | -58.92 | 1780.87 |
| 22Q4 (13) | 3.45 | 3.6 | -26.6 | -4.19 | -41.55 | 42.37 | 1.17 | 277.27 | -83.43 | 0 | 100.0 | 0 | -0.74 | -300.0 | 71.21 | 4.47 | 23.14 | 121.29 | 0 | 0 | 0 | 78.56 | 41.32 | 148.12 | 0.87 | -47.59 | -28.1 | 0.66 | -45.45 | -7.04 | 1.21 | 6.14 | 10.0 | 0.1 | 0.0 | 0.0 | 175.13 | 28.85 | -28.83 |
| 22Q3 (12) | 3.33 | 69.04 | 66.5 | -2.96 | 52.49 | 27.45 | -0.66 | -123.0 | -136.26 | -0.29 | -514.29 | -262.5 | 0.37 | 108.69 | 117.79 | 3.63 | -41.92 | -28.4 | 0 | 0 | 0 | 55.59 | -48.77 | -16.89 | 1.66 | 34.96 | -31.12 | 1.21 | 1244.44 | 72.86 | 1.14 | 4.59 | 4.59 | 0.1 | 0.0 | 0.0 | 135.92 | -11.69 | 28.44 |
| 22Q2 (11) | 1.97 | 2714.29 | 50.38 | -6.23 | -65.25 | -12360.0 | 2.87 | -31.34 | 334.85 | 0.07 | 138.89 | 153.85 | -4.26 | -15.14 | -438.1 | 6.25 | 60.26 | 325.17 | 0 | 100.0 | 0 | 108.51 | 50.52 | 315.57 | 1.23 | 51.85 | 36.67 | 0.09 | -85.94 | -97.49 | 1.09 | 0.0 | 0.93 | 0.1 | 0.0 | 0.0 | 153.91 | 3923.55 | 460.41 |
| 22Q1 (10) | 0.07 | -98.51 | -92.93 | -3.77 | 48.14 | -15.29 | 4.18 | -40.79 | 78.63 | -0.18 | 0 | 0 | -3.7 | -43.97 | -62.28 | 3.9 | 93.07 | 65.96 | -0.02 | 0 | 0 | 72.09 | 127.69 | 50.31 | 0.81 | -33.06 | 9.46 | 0.64 | -9.86 | -15.79 | 1.09 | -0.91 | 4.81 | 0.1 | 0.0 | 0.0 | 3.83 | -98.45 | -92.66 |
| 21Q4 (9) | 4.7 | 135.0 | 96.65 | -7.27 | -78.19 | -348.77 | 7.06 | 287.91 | 17750.0 | 0 | 100.0 | 100.0 | -2.57 | -23.56 | -433.77 | 2.02 | -60.16 | 197.06 | 0 | 0 | 0 | 31.66 | -52.66 | 122.1 | 1.21 | -49.79 | 49.38 | 0.71 | 1.43 | -7.79 | 1.1 | 0.92 | 11.11 | 0.1 | 0.0 | 0.0 | 246.07 | 132.54 | 91.5 |
| 21Q3 (8) | 2.0 | 52.67 | 47.06 | -4.08 | -8060.0 | -52.24 | 1.82 | 175.76 | 333.33 | -0.08 | 38.46 | -60.0 | -2.08 | -265.08 | -57.58 | 5.07 | 244.9 | 116.67 | 0 | 0 | 0 | 66.89 | 156.17 | 32.92 | 2.41 | 167.78 | 230.14 | 0.7 | -80.5 | 34.62 | 1.09 | 0.93 | -4.39 | 0.1 | 0.0 | -9.09 | 105.82 | 285.31 | 37.72 |
| 21Q2 (7) | 1.31 | 32.32 | -34.5 | -0.05 | 98.47 | 95.28 | 0.66 | -71.79 | 1550.0 | -0.13 | 0 | -218.18 | 1.26 | 155.26 | 34.04 | 1.47 | -37.45 | 33.64 | 0 | 0 | 100.0 | 26.11 | -45.56 | 15.6 | 0.9 | 21.62 | 18.42 | 3.59 | 372.37 | 508.47 | 1.08 | 3.85 | -6.09 | 0.1 | 0.0 | 0.0 | 27.46 | -47.29 | -74.73 |
| 21Q1 (6) | 0.99 | -58.58 | 54.69 | -3.27 | -101.85 | -436.07 | 2.34 | 5950.0 | 3025.0 | 0 | 100.0 | -100.0 | -2.28 | -396.1 | -7700.0 | 2.35 | 245.59 | 230.99 | 0 | 0 | 0 | 47.96 | 236.42 | 219.5 | 0.74 | -8.64 | 1.37 | 0.76 | -1.3 | 123.53 | 1.04 | 5.05 | -2.8 | 0.1 | 0.0 | 0.0 | 52.11 | -59.45 | 22.94 |
| 20Q4 (5) | 2.39 | 75.74 | -16.72 | -1.62 | 39.55 | 34.15 | -0.04 | -109.52 | 90.7 | -0.05 | 0.0 | -110.2 | 0.77 | 158.33 | 87.8 | 0.68 | -70.94 | -23.6 | 0 | 0 | 100.0 | 14.26 | -71.67 | -18.31 | 0.81 | 10.96 | -21.36 | 0.77 | 48.08 | 20.31 | 0.99 | -13.16 | -1.98 | 0.1 | -9.09 | 11.11 | 128.49 | 67.23 | -22.1 |
| 20Q3 (4) | 1.36 | -32.0 | 0.0 | -2.68 | -152.83 | 0.0 | 0.42 | 950.0 | 0.0 | -0.05 | -145.45 | 0.0 | -1.32 | -240.43 | 0.0 | 2.34 | 112.73 | 0.0 | 0 | 100.0 | 0.0 | 50.32 | 122.79 | 0.0 | 0.73 | -3.95 | 0.0 | 0.52 | -11.86 | 0.0 | 1.14 | -0.87 | 0.0 | 0.11 | 10.0 | 0.0 | 76.84 | -29.31 | 0.0 |
| 20Q2 (3) | 2.0 | 212.5 | 0.0 | -1.06 | -73.77 | 0.0 | 0.04 | 150.0 | 0.0 | 0.11 | 175.0 | 0.0 | 0.94 | 3033.33 | 0.0 | 1.1 | 54.93 | 0.0 | -0.31 | 0 | 0.0 | 22.59 | 50.48 | 0.0 | 0.76 | 4.11 | 0.0 | 0.59 | 73.53 | 0.0 | 1.15 | 7.48 | 0.0 | 0.1 | 0.0 | 0.0 | 108.70 | 156.45 | 0.0 |
| 20Q1 (2) | 0.64 | -77.7 | 0.0 | -0.61 | 75.2 | 0.0 | -0.08 | 81.4 | 0.0 | 0.04 | -91.84 | 0.0 | 0.03 | -92.68 | 0.0 | 0.71 | -20.22 | 0.0 | 0 | 100.0 | 0.0 | 15.01 | -13.98 | 0.0 | 0.73 | -29.13 | 0.0 | 0.34 | -46.88 | 0.0 | 1.07 | 5.94 | 0.0 | 0.1 | 11.11 | 0.0 | 42.38 | -74.3 | 0.0 |
| 19Q4 (1) | 2.87 | 0.0 | 0.0 | -2.46 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 17.45 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 164.94 | 0.0 | 0.0 |
