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) | 19.05 | 99.27 | -3.78 | 0 | -19.74 | 0 | -0.36 | 0 | 15.27 | 5.67 | 3.36 | -14.5 | 0.05 | -16.67 | 4.19 | -20.72 | 10.55 | 2.83 | 8.96 | 25.67 | 5.91 | 6.29 | 0.51 | -28.17 | 123.86 | 73.61 |
| 2022 (9) | 9.56 | -39.46 | 4.89 | 0 | -8.33 | 0 | 0.65 | 490.91 | 14.45 | 0 | 3.93 | -43.29 | 0.06 | 100.0 | 5.29 | -34.54 | 10.26 | -40.69 | 7.13 | -53.88 | 5.56 | 23.28 | 0.71 | 491.67 | 71.34 | -9.23 |
| 2021 (8) | 15.79 | -41.45 | -19.87 | 0 | 2.38 | 0 | 0.11 | -15.38 | -4.08 | 0 | 6.93 | -15.18 | 0.03 | 0 | 8.08 | -18.7 | 17.3 | -14.27 | 15.46 | -15.93 | 4.51 | 40.94 | 0.12 | -29.41 | 78.60 | -36.59 |
| 2020 (7) | 26.97 | 83.97 | -9.44 | 0 | -8.33 | 0 | 0.13 | 0 | 17.53 | 4073.81 | 8.17 | -49.72 | -0.15 | 0 | 9.93 | -41.52 | 20.18 | -8.36 | 18.39 | -8.78 | 3.2 | 25.49 | 0.17 | 21.43 | 123.94 | 93.19 |
| 2019 (6) | 14.66 | -58.23 | -14.24 | 0 | -5.24 | 0 | -0.1 | 0 | 0.42 | -98.08 | 16.25 | 38.53 | 0.06 | 0 | 16.99 | 17.27 | 22.02 | 8.1 | 20.16 | 12.31 | 2.55 | 58.39 | 0.14 | 0.0 | 64.16 | -63.99 |
| 2018 (5) | 35.1 | 245.47 | -13.26 | 0 | 8.5 | 0 | -2.35 | 0 | 21.84 | 721.05 | 11.73 | 105.07 | -0.07 | 0 | 14.49 | 3.12 | 20.37 | 131.74 | 17.95 | 152.11 | 1.61 | 50.47 | 0.14 | 75.0 | 178.17 | 45.03 |
| 2017 (4) | 10.16 | 14.8 | -7.5 | 0 | -2.44 | 0 | 0.67 | -6.94 | 2.66 | 28.5 | 5.72 | 31.19 | -1.65 | 0 | 14.05 | 0.2 | 8.79 | 41.09 | 7.12 | 37.98 | 1.07 | 17.58 | 0.08 | 60.0 | 122.85 | -15.04 |
| 2016 (3) | 8.85 | 89.91 | -6.78 | 0 | -0.75 | 0 | 0.72 | 24.14 | 2.07 | 83.19 | 4.36 | 44.37 | 0 | 0 | 14.02 | -4.14 | 6.23 | 132.46 | 5.16 | 108.91 | 0.91 | 56.9 | 0.05 | 25.0 | 144.61 | -4.11 |
| 2015 (2) | 4.66 | 120.85 | -3.53 | 0 | 1.5 | -72.43 | 0.58 | 314.29 | 1.13 | 0 | 3.02 | -21.56 | -0.38 | 0 | 14.62 | -44.73 | 2.68 | 90.07 | 2.47 | 56.33 | 0.58 | 41.46 | 0.04 | 100.0 | 150.81 | 43.66 |
| 2014 (1) | 2.11 | 1658.33 | -3.88 | 0 | 5.44 | 72.15 | 0.14 | 0 | -1.77 | 0 | 3.85 | 337.5 | 0.11 | 0 | 26.46 | 322.16 | 1.41 | 5.22 | 1.58 | 9.72 | 0.41 | 51.85 | 0.02 | 0 | 104.98 | 1395.9 |
| 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) | 2.96 | 31.56 | -55.75 | -6.5 | -892.68 | -324.84 | -5.5 | 36.05 | -387.96 | 0.23 | 2400.0 | 309.09 | -3.54 | -215.31 | -168.6 | 0.81 | 125.0 | -50.0 | 0 | 100.0 | -100.0 | 4.49 | 146.44 | -38.84 | 2.44 | -14.39 | -30.29 | 1.63 | -39.85 | -49.06 | 1.36 | -2.16 | -8.72 | 0.12 | 0.0 | -7.69 | 95.18 | 78.51 | -31.43 |
| 24Q2 (19) | 2.25 | -48.51 | -76.04 | 0.82 | 282.22 | 178.85 | -8.6 | -407.14 | -63.5 | -0.01 | -103.45 | 66.67 | 3.07 | -21.68 | -63.23 | 0.36 | -36.84 | 300.0 | -0.09 | -200.0 | 50.0 | 1.82 | -51.7 | 298.38 | 2.85 | 147.83 | 14.92 | 2.71 | 113.39 | 29.67 | 1.39 | -1.42 | -6.08 | 0.12 | 0.0 | -7.69 | 53.32 | -65.84 | -78.99 |
| 24Q1 (18) | 4.37 | 96.85 | 475.0 | -0.45 | 27.42 | 23.73 | 2.8 | 119.42 | 242.13 | 0.29 | 167.44 | 38.1 | 3.92 | 145.0 | 2205.88 | 0.57 | -37.36 | -22.97 | 0.09 | 28.57 | 12.5 | 3.77 | -18.55 | -4.58 | 1.15 | -56.6 | -40.1 | 1.27 | -37.75 | -22.56 | 1.41 | -3.42 | -4.73 | 0.12 | 0.0 | -7.69 | 156.07 | 154.49 | 567.41 |
| 23Q4 (17) | 2.22 | -66.82 | -61.05 | -0.62 | 59.48 | -116.99 | -14.42 | -854.97 | -4341.18 | -0.43 | -290.91 | -197.73 | 1.6 | -68.99 | -82.89 | 0.91 | -43.83 | -9.9 | 0.07 | -12.5 | -86.27 | 4.63 | -36.91 | -14.62 | 2.65 | -24.29 | -0.38 | 2.04 | -36.25 | -31.77 | 1.46 | -2.01 | -0.68 | 0.12 | -7.69 | -7.69 | 61.33 | -55.82 | -50.62 |
| 23Q3 (16) | 6.69 | -28.75 | 27.67 | -1.53 | -47.12 | -53.0 | 1.91 | 136.31 | 124.61 | -0.11 | -266.67 | -130.56 | 5.16 | -38.2 | 21.7 | 1.62 | 1700.0 | 102.5 | 0.08 | 144.44 | 127.59 | 7.34 | 1505.16 | 88.93 | 3.5 | 41.13 | -8.85 | 3.2 | 53.11 | -8.05 | 1.49 | 0.68 | 5.67 | 0.13 | 0.0 | 0.0 | 138.80 | -45.31 | 32.97 |
| 23Q2 (15) | 9.39 | 1135.53 | 610.33 | -1.04 | -76.27 | -172.22 | -5.26 | -167.01 | -7614.29 | -0.03 | -114.29 | 90.91 | 8.35 | 4811.76 | 2187.5 | 0.09 | -87.84 | -88.31 | -0.18 | -325.0 | 30.77 | 0.46 | -88.43 | -89.01 | 2.48 | 29.17 | 21.57 | 2.09 | 27.44 | 337.5 | 1.48 | 0.0 | 11.28 | 0.13 | 0.0 | -69.77 | 253.78 | 985.26 | 221.37 |
| 23Q1 (14) | 0.76 | -86.67 | 65.22 | -0.59 | -116.16 | 64.46 | -1.97 | -679.41 | -101.02 | 0.21 | -52.27 | 16.67 | 0.17 | -98.18 | 114.17 | 0.74 | -26.73 | -45.19 | 0.08 | -84.31 | -11.11 | 3.95 | -27.12 | -51.48 | 1.92 | -27.82 | 11.63 | 1.64 | -45.15 | 5.81 | 1.48 | 0.68 | 9.63 | 0.13 | 0.0 | 550.0 | 23.38 | -81.17 | 48.44 |
| 22Q4 (13) | 5.7 | 8.78 | 62.39 | 3.65 | 465.0 | 258.01 | 0.34 | 104.38 | 106.65 | 0.44 | 22.22 | 388.89 | 9.35 | 120.52 | 679.17 | 1.01 | 26.25 | -55.9 | 0.51 | 275.86 | 240.0 | 5.42 | 39.6 | -54.64 | 2.66 | -30.73 | -4.32 | 2.99 | -14.08 | 48.76 | 1.47 | 4.26 | 8.89 | 0.13 | 0.0 | 333.33 | 124.18 | 18.97 | 19.94 |
| 22Q3 (12) | 5.24 | 384.78 | 244.74 | -1.0 | -169.44 | 80.28 | -7.76 | -11185.71 | -214.96 | 0.36 | 209.09 | 180.0 | 4.24 | 1160.0 | 219.44 | 0.8 | 3.9 | -50.31 | -0.29 | -11.54 | -20.83 | 3.88 | -6.64 | -42.66 | 3.84 | 88.24 | -33.33 | 3.48 | 495.45 | -26.27 | 1.41 | 6.02 | 13.71 | 0.13 | -69.77 | 333.33 | 104.38 | 149.92 | 311.35 |
| 22Q2 (11) | -1.84 | -500.0 | -123.06 | 1.44 | 186.75 | 27.43 | 0.07 | 107.14 | 103.15 | -0.33 | -283.33 | -194.29 | -0.4 | 66.67 | -104.39 | 0.77 | -42.96 | -48.32 | -0.26 | -388.89 | -550.0 | 4.16 | -48.91 | -34.67 | 2.04 | 18.6 | -54.46 | -0.88 | -156.77 | -117.92 | 1.33 | -1.48 | 33.0 | 0.43 | 2050.0 | 1333.33 | -209.09 | -1427.27 | -255.64 |
| 22Q1 (10) | 0.46 | -86.89 | -83.51 | -1.66 | 28.14 | 87.81 | -0.98 | 80.82 | -133.11 | 0.18 | 100.0 | 50.0 | -1.2 | -200.0 | 88.92 | 1.35 | -41.05 | -12.34 | 0.09 | -40.0 | -43.75 | 8.14 | -31.87 | 2.89 | 1.72 | -38.13 | -59.81 | 1.55 | -22.89 | -59.32 | 1.35 | 0.0 | 46.74 | 0.02 | -33.33 | -33.33 | 15.75 | -84.79 | -73.12 |
| 21Q4 (9) | 3.51 | 130.92 | -52.11 | -2.31 | 54.44 | 31.45 | -5.11 | -175.7 | -7200.0 | 0.09 | 120.0 | 212.5 | 1.2 | 133.8 | -69.7 | 2.29 | 42.24 | 54.73 | 0.15 | 162.5 | 650.0 | 11.95 | 76.46 | 65.95 | 2.78 | -51.74 | -43.95 | 2.01 | -57.42 | -55.13 | 1.35 | 8.87 | 56.98 | 0.03 | 0.0 | -25.0 | 103.54 | 308.03 | -24.0 |
| 21Q3 (8) | 1.52 | -80.95 | -80.34 | -5.07 | -548.67 | -2568.42 | 6.75 | 404.05 | 200.3 | -0.45 | -228.57 | -325.0 | -3.55 | -138.97 | -147.08 | 1.61 | 8.05 | 75.0 | -0.24 | -500.0 | -41.18 | 6.77 | 6.37 | 58.8 | 5.76 | 28.57 | 8.07 | 4.72 | -3.87 | -4.45 | 1.24 | 24.0 | 53.09 | 0.03 | 0.0 | -40.0 | 25.38 | -81.11 | -80.96 |
| 21Q2 (7) | 7.98 | 186.02 | -30.79 | 1.13 | 108.3 | 151.13 | -2.22 | -175.0 | -641.46 | 0.35 | 191.67 | 369.23 | 9.11 | 184.12 | -2.25 | 1.49 | -3.25 | -34.07 | -0.04 | -125.0 | -500.0 | 6.37 | -19.54 | -37.82 | 4.48 | 4.67 | -21.68 | 4.91 | 28.87 | -6.3 | 1.0 | 8.7 | 26.58 | 0.03 | 0.0 | -25.0 | 134.34 | 129.2 | -29.27 |
| 21Q1 (6) | 2.79 | -61.94 | 654.05 | -13.62 | -304.15 | -271.12 | 2.96 | 4328.57 | 253.37 | 0.12 | 250.0 | -7.69 | -10.83 | -373.48 | -228.18 | 1.54 | 4.05 | -56.25 | 0.16 | 700.0 | 1700.0 | 7.91 | 9.88 | -59.42 | 4.28 | -13.71 | 2.88 | 3.81 | -14.96 | 2.42 | 0.92 | 6.98 | 24.32 | 0.03 | -25.0 | -25.0 | 58.61 | -56.98 | 612.87 |
| 20Q4 (5) | 7.33 | -5.17 | 169.49 | -3.37 | -1673.68 | -188.03 | -0.07 | 98.96 | 97.73 | -0.08 | -140.0 | 27.27 | 3.96 | -47.48 | 155.48 | 1.48 | 60.87 | 23.33 | 0.02 | 111.76 | -33.33 | 7.20 | 68.85 | 39.78 | 4.96 | -6.94 | 10.96 | 4.48 | -9.31 | 9.8 | 0.86 | 6.17 | 28.36 | 0.04 | -20.0 | -20.0 | 136.25 | 2.23 | 140.43 |
| 20Q3 (4) | 7.73 | -32.96 | 0.0 | -0.19 | 91.4 | 0.0 | -6.73 | -1741.46 | 0.0 | 0.2 | 253.85 | 0.0 | 7.54 | -19.1 | 0.0 | 0.92 | -59.29 | 0.0 | -0.17 | -1800.0 | 0.0 | 4.27 | -58.35 | 0.0 | 5.33 | -6.82 | 0.0 | 4.94 | -5.73 | 0.0 | 0.81 | 2.53 | 0.0 | 0.05 | 25.0 | 0.0 | 133.28 | -29.84 | 0.0 |
| 20Q2 (3) | 11.53 | 3016.22 | 0.0 | -2.21 | 39.78 | 0.0 | 0.41 | 121.24 | 0.0 | -0.13 | -200.0 | 0.0 | 9.32 | 382.42 | 0.0 | 2.26 | -35.8 | 0.0 | 0.01 | 200.0 | 0.0 | 10.24 | -47.49 | 0.0 | 5.72 | 37.5 | 0.0 | 5.24 | 40.86 | 0.0 | 0.79 | 6.76 | 0.0 | 0.04 | 0.0 | 0.0 | 189.95 | 2210.21 | 0.0 |
| 20Q1 (2) | 0.37 | -86.4 | 0.0 | -3.67 | -213.68 | 0.0 | -1.93 | 37.54 | 0.0 | 0.13 | 218.18 | 0.0 | -3.3 | -312.9 | 0.0 | 3.52 | 193.33 | 0.0 | -0.01 | -133.33 | 0.0 | 19.50 | 278.49 | 0.0 | 4.16 | -6.94 | 0.0 | 3.72 | -8.82 | 0.0 | 0.74 | 10.45 | 0.0 | 0.04 | -20.0 | 0.0 | 8.22 | -85.49 | 0.0 |
| 19Q4 (1) | 2.72 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | -3.09 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 5.15 | 0.0 | 0.0 | 4.47 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 56.67 | 0.0 | 0.0 |
