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) | 4.75 | -49.58 | 3.59 | 0 | -7.27 | 0 | -0.03 | 0 | 8.34 | 0 | 3.6 | 176.92 | -0.73 | 0 | 19.47 | 245.82 | 4.01 | -46.96 | 4.24 | -48.1 | 0.63 | 28.57 | 0.01 | -50.0 | 97.34 | -10.31 |
| 2022 (9) | 9.42 | 3.29 | -16.04 | 0 | 59.66 | 0 | 0.03 | -66.67 | -6.62 | 0 | 1.3 | 19.27 | 0 | 0 | 5.63 | 37.4 | 7.56 | -25.74 | 8.17 | 11.46 | 0.49 | 6.52 | 0.02 | 0.0 | 108.53 | -7.06 |
| 2021 (8) | 9.12 | 78.82 | 1.07 | 0 | -4.99 | 0 | 0.09 | 0 | 10.19 | 207.85 | 1.09 | -38.07 | 0 | 0 | 4.10 | -45.03 | 10.18 | 17.82 | 7.33 | 15.25 | 0.46 | 2.22 | 0.02 | 0.0 | 116.77 | 56.38 |
| 2020 (7) | 5.1 | 0.79 | -1.79 | 0 | 7.11 | 191.39 | -0.03 | 0 | 3.31 | -10.78 | 1.76 | 31.34 | 0 | 0 | 7.45 | 3.25 | 8.64 | 61.5 | 6.36 | 52.15 | 0.45 | 9.76 | 0.02 | 0.0 | 74.67 | -31.97 |
| 2019 (6) | 5.06 | 63.75 | -1.35 | 0 | 2.44 | 0 | -0.03 | 0 | 3.71 | 0 | 1.34 | -2.9 | 0 | 0 | 7.22 | -13.83 | 5.35 | 13.11 | 4.18 | 2.2 | 0.41 | 46.43 | 0.02 | 0.0 | 109.76 | 55.94 |
| 2018 (5) | 3.09 | -13.69 | -3.25 | 0 | -2.94 | 0 | 0.05 | 0 | -0.16 | 0 | 1.38 | 89.04 | 0 | 0 | 8.38 | 68.61 | 4.73 | 2.38 | 4.09 | 24.7 | 0.28 | 3.7 | 0.02 | 100.0 | 70.39 | -30.01 |
| 2017 (4) | 3.58 | -6.53 | -0.74 | 0 | 4.28 | 0 | 0 | 0 | 2.84 | -65.11 | 0.73 | 630.0 | 0 | 0 | 4.97 | 615.09 | 4.62 | 0.87 | 3.28 | 7.19 | 0.27 | -3.57 | 0.01 | -50.0 | 100.56 | -11.78 |
| 2016 (3) | 3.83 | -5.9 | 4.31 | 0 | -8.86 | 0 | 0.01 | -94.74 | 8.14 | 190.71 | 0.1 | -28.57 | -0.08 | 0 | 0.69 | -27.53 | 4.58 | 2.23 | 3.06 | 4.44 | 0.28 | -12.5 | 0.02 | 0.0 | 113.99 | -8.42 |
| 2015 (2) | 4.07 | 11.81 | -1.27 | 0 | -1.84 | 0 | 0.19 | 0 | 2.8 | 0 | 0.14 | -84.27 | 0 | 0 | 0.96 | -84.42 | 4.48 | 8.74 | 2.93 | -6.69 | 0.32 | 3.23 | 0.02 | 0.0 | 124.46 | 18.65 |
| 2014 (1) | 3.64 | 0 | -3.94 | 0 | -0.94 | 0 | -0.02 | 0 | -0.3 | 0 | 0.89 | 0 | 0.01 | 0 | 6.15 | 0 | 4.12 | 0 | 3.14 | 0 | 0.31 | 0 | 0.02 | 0 | 104.90 | 0 |
| 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) | 1.24 | 110.17 | 629.41 | -14.96 | -385.71 | -211.67 | -1.58 | -6.04 | 21.0 | -0.04 | -150.0 | -123.53 | -13.72 | -451.0 | -196.33 | 0.25 | 158.14 | -76.42 | 0.01 | 101.45 | 105.56 | 4.58 | 155.9 | -79.27 | 1.36 | 81.33 | 40.21 | 0.96 | 15.66 | -15.79 | 0.21 | 0.0 | 31.25 | 0 | 0 | 0 | 105.98 | 86.82 | 710.46 |
| 24Q2 (19) | 0.59 | -53.54 | -65.7 | -3.08 | -470.37 | 73.85 | -1.49 | -432.14 | 66.89 | 0.08 | 300.0 | 14.29 | -2.49 | -441.1 | 75.25 | -0.43 | -123.63 | -133.59 | -0.69 | -246.81 | -305.88 | -8.19 | -118.54 | -132.76 | 0.75 | -2.6 | -36.97 | 0.83 | -17.0 | -44.67 | 0.21 | 31.25 | 31.25 | 0 | 0 | 0 | 56.73 | -48.18 | -45.25 |
| 24Q1 (18) | 1.27 | -21.6 | 2.42 | -0.54 | -102.61 | -5.88 | -0.28 | -460.0 | 61.11 | -0.04 | 78.95 | 50.0 | 0.73 | -96.73 | 0.0 | 1.82 | 83.84 | 600.0 | 0.47 | 393.75 | 313.64 | 44.17 | 109.27 | 557.52 | 0.77 | -28.04 | -1.28 | 1.0 | 20.48 | 28.21 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 109.48 | -33.09 | -17.89 |
| 23Q4 (17) | 1.62 | 852.94 | 74.19 | 20.68 | 530.83 | 326.75 | -0.05 | 97.5 | -100.08 | -0.19 | -211.76 | -205.56 | 22.3 | 581.64 | 372.28 | 0.99 | -6.6 | 200.0 | -0.16 | 11.11 | 0 | 21.11 | -4.41 | 189.13 | 1.07 | 10.31 | -41.53 | 0.83 | -27.19 | -62.27 | 0.16 | 0.0 | 45.45 | 0 | 0 | -100.0 | 163.64 | 1151.34 | 308.21 |
| 23Q3 (16) | 0.17 | -90.12 | -95.06 | -4.8 | 59.25 | -165.04 | -2.0 | 55.56 | -1918.18 | 0.17 | 142.86 | 342.86 | -4.63 | 53.98 | -142.79 | 1.06 | -17.19 | 562.5 | -0.18 | -5.88 | 0 | 22.08 | -11.67 | 775.05 | 0.97 | -18.49 | -41.92 | 1.14 | -24.0 | -49.33 | 0.16 | 0.0 | 33.33 | 0 | 0 | -100.0 | 13.08 | -87.38 | -90.95 |
| 23Q2 (15) | 1.72 | 38.71 | -44.87 | -11.78 | -2209.8 | -14.7 | -4.5 | -525.0 | -6528.57 | 0.07 | 187.5 | -12.5 | -10.06 | -1478.08 | -40.7 | 1.28 | 392.31 | 1500.0 | -0.17 | 22.73 | 0 | 25.00 | 272.12 | 1762.5 | 1.19 | 52.56 | -24.68 | 1.5 | 92.31 | -13.29 | 0.16 | 6.67 | 33.33 | 0 | 0 | -100.0 | 103.61 | -22.29 | -38.23 |
| 23Q1 (14) | 1.24 | 33.33 | -36.08 | -0.51 | 94.41 | 87.34 | -0.72 | -101.21 | -754.55 | -0.08 | -144.44 | 50.0 | 0.73 | 108.91 | 134.93 | 0.26 | -21.21 | -64.38 | -0.22 | 0 | 0 | 6.72 | -7.98 | -42.2 | 0.78 | -57.38 | -68.67 | 0.78 | -64.55 | -60.61 | 0.15 | 36.36 | 15.38 | 0 | -100.0 | -100.0 | 133.33 | 232.62 | 45.7 |
| 22Q4 (13) | 0.93 | -72.97 | -48.33 | -9.12 | -223.58 | -1645.76 | 59.36 | 53863.64 | 8344.44 | 0.18 | 357.14 | 50.0 | -8.19 | -175.69 | -442.68 | 0.33 | 106.25 | 120.0 | 0 | 0 | 0 | 7.30 | 189.3 | 251.42 | 1.83 | 9.58 | -23.43 | 2.2 | -2.22 | 17.65 | 0.11 | -8.33 | -15.38 | 0.01 | 0.0 | 0.0 | 40.09 | -72.27 | -55.24 |
| 22Q3 (12) | 3.44 | 10.26 | 17.01 | 7.38 | 171.86 | 1816.28 | 0.11 | 57.14 | 103.93 | -0.07 | -187.5 | -75.0 | 10.82 | 251.33 | 331.08 | 0.16 | 100.0 | -69.23 | 0 | 0 | 0 | 2.52 | 88.01 | -64.47 | 1.67 | 5.7 | -45.25 | 2.25 | 30.06 | -3.43 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 144.54 | -13.83 | 20.94 |
| 22Q2 (11) | 3.12 | 60.82 | 48.57 | -10.27 | -154.84 | -621.32 | 0.07 | -36.36 | 104.9 | 0.08 | 150.0 | 0.0 | -7.15 | -242.11 | -275.68 | 0.08 | -89.04 | -77.14 | 0 | 0 | 0 | 1.34 | -88.45 | -76.18 | 1.58 | -36.55 | -33.89 | 1.73 | -12.63 | 15.33 | 0.12 | -7.69 | 9.09 | 0.01 | 0.0 | 0.0 | 167.74 | 83.31 | 29.4 |
| 22Q1 (10) | 1.94 | 7.78 | -14.91 | -4.03 | -783.05 | -283.81 | 0.11 | 115.28 | 375.0 | -0.16 | -233.33 | -128.57 | -2.09 | -187.45 | -269.92 | 0.73 | 386.67 | 942.86 | 0 | 0 | 0 | 11.62 | 459.51 | 869.79 | 2.49 | 4.18 | 5.96 | 1.98 | 5.88 | 21.47 | 0.13 | 0.0 | 30.0 | 0.01 | 0.0 | 0.0 | 91.51 | 2.19 | -30.16 |
| 21Q4 (9) | 1.8 | -38.78 | 55.17 | 0.59 | 237.21 | 68.57 | -0.72 | 74.29 | -108.32 | 0.12 | 400.0 | 300.0 | 2.39 | -4.78 | 58.28 | 0.15 | -71.15 | -48.28 | 0 | 0 | 0 | 2.08 | -70.75 | -50.85 | 2.39 | -21.64 | 77.04 | 1.87 | -19.74 | 83.33 | 0.13 | 8.33 | -13.33 | 0.01 | 0.0 | 0.0 | 89.55 | -25.07 | -8.9 |
| 21Q3 (8) | 2.94 | 40.0 | 155.65 | -0.43 | -121.83 | -138.05 | -2.8 | -95.8 | -6.87 | -0.04 | -150.0 | 55.56 | 2.51 | -38.33 | 10.09 | 0.52 | 48.57 | 940.0 | 0 | 0 | 0 | 7.10 | 26.04 | 924.37 | 3.05 | 27.62 | -21.19 | 2.33 | 55.33 | -10.38 | 0.12 | 9.09 | 20.0 | 0.01 | 0.0 | 0.0 | 119.51 | -7.8 | 181.63 |
| 21Q2 (7) | 2.1 | -7.89 | 28.05 | 1.97 | 287.62 | 291.26 | -1.43 | -3475.0 | -231.19 | 0.08 | 214.29 | 166.67 | 4.07 | 230.89 | 567.21 | 0.35 | 400.0 | -73.48 | 0 | 0 | 0 | 5.64 | 370.21 | -74.13 | 2.39 | 1.7 | -2.85 | 1.5 | -7.98 | -18.92 | 0.11 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 129.63 | -1.07 | 55.71 |
| 21Q1 (6) | 2.28 | 96.55 | 98.26 | -1.05 | -400.0 | 53.12 | -0.04 | -100.46 | -300.0 | -0.07 | -333.33 | -800.0 | 1.23 | -18.54 | 212.84 | 0.07 | -75.86 | -30.0 | 0 | 0 | 0 | 1.20 | -71.65 | -58.17 | 2.35 | 74.07 | 144.79 | 1.63 | 59.8 | 83.15 | 0.1 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 131.03 | 33.29 | 13.94 |
| 20Q4 (5) | 1.16 | 0.87 | -25.64 | 0.35 | -69.03 | 150.72 | 8.65 | 430.15 | 251.63 | 0.03 | 133.33 | 0.0 | 1.51 | -33.77 | 73.56 | 0.29 | 480.0 | -3.33 | 0 | 0 | 0 | 4.23 | 509.59 | -28.42 | 1.35 | -65.12 | -3.57 | 1.02 | -60.77 | 14.61 | 0.15 | 50.0 | 25.0 | 0.01 | 0.0 | 0 | 98.31 | 131.66 | -36.35 |
| 20Q3 (4) | 1.15 | -29.88 | 0.0 | 1.13 | 209.71 | 0.0 | -2.62 | -340.37 | 0.0 | -0.09 | -400.0 | 0.0 | 2.28 | 273.77 | 0.0 | 0.05 | -96.21 | 0.0 | 0 | 0 | 0.0 | 0.69 | -96.82 | 0.0 | 3.87 | 57.32 | 0.0 | 2.6 | 40.54 | 0.0 | 0.1 | -9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 42.44 | -49.03 | 0.0 |
| 20Q2 (3) | 1.64 | 42.61 | 0.0 | -1.03 | 54.02 | 0.0 | 1.09 | 11000.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.61 | 155.96 | 0.0 | 1.32 | 1220.0 | 0.0 | 0 | 0 | 0.0 | 21.78 | 660.2 | 0.0 | 2.46 | 156.25 | 0.0 | 1.85 | 107.87 | 0.0 | 0.11 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.25 | -27.61 | 0.0 |
| 20Q1 (2) | 1.15 | -26.28 | 0.0 | -2.24 | -224.64 | 0.0 | -0.01 | -100.41 | 0.0 | 0.01 | -66.67 | 0.0 | -1.09 | -225.29 | 0.0 | 0.1 | -66.67 | 0.0 | 0 | 0 | 0.0 | 2.87 | -51.48 | 0.0 | 0.96 | -31.43 | 0.0 | 0.89 | 0.0 | 0.0 | 0.1 | -16.67 | 0.0 | 0.01 | 0 | 0.0 | 115.00 | -25.54 | 0.0 |
| 19Q4 (1) | 1.56 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.91 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 154.46 | 0.0 | 0.0 |
