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) | 5.91 | -20.78 | -2.41 | 0 | -4.04 | 0 | -0.05 | 0 | 3.5 | -22.05 | 1.95 | -29.09 | 0 | 0 | 2.32 | -25.97 | 4.68 | -10.34 | 4.42 | -6.55 | 3.87 | -4.91 | 0.02 | -75.0 | 71.12 | -15.34 |
| 2022 (9) | 7.46 | -40.56 | -2.97 | 0 | -4.33 | 0 | -0.03 | 0 | 4.49 | -31.03 | 2.75 | 84.56 | 0 | 0 | 3.13 | 82.46 | 5.22 | -25.96 | 4.73 | -21.43 | 4.07 | -7.29 | 0.08 | -27.27 | 84.01 | -29.58 |
| 2021 (8) | 12.55 | 246.69 | -6.04 | 0 | -4.82 | 0 | -0.04 | 0 | 6.51 | 0 | 1.49 | 19.2 | 0 | 0 | 1.72 | -0.27 | 7.05 | 11.73 | 6.02 | 7.69 | 4.39 | -13.75 | 0.11 | 0.0 | 119.30 | 255.58 |
| 2020 (7) | 3.62 | -58.15 | -3.69 | 0 | -2.41 | 0 | -0.01 | 0 | -0.07 | 0 | 1.25 | -43.44 | 0 | 0 | 1.72 | -37.18 | 6.31 | 14.52 | 5.59 | 17.19 | 5.09 | -0.2 | 0.11 | 83.33 | 33.55 | -61.49 |
| 2019 (6) | 8.65 | -39.89 | -5.68 | 0 | -4.0 | 0 | 0.02 | -77.78 | 2.97 | -65.59 | 2.21 | -39.29 | 0 | 0 | 2.74 | -46.28 | 5.51 | 29.95 | 4.77 | 6.47 | 5.1 | 4.51 | 0.06 | 200.0 | 87.11 | -43.22 |
| 2018 (5) | 14.39 | 260.65 | -5.76 | 0 | -5.13 | 0 | 0.09 | 0 | 8.63 | 101.64 | 3.64 | 46.77 | 0 | 0 | 5.10 | 46.92 | 4.24 | -17.99 | 4.48 | -23.68 | 4.88 | 5.63 | 0.02 | 0.0 | 153.41 | 304.1 |
| 2017 (4) | 3.99 | -72.93 | 0.29 | 0 | -4.99 | 0 | -0.85 | 0 | 4.28 | -43.31 | 2.48 | -61.96 | 0 | 0 | 3.47 | -62.25 | 5.17 | -23.52 | 5.87 | 0.0 | 4.62 | 10.79 | 0.02 | 100.0 | 37.96 | -74.12 |
| 2016 (3) | 14.74 | 59.52 | -7.19 | 0 | -7.34 | 0 | 1.51 | 439.29 | 7.55 | -22.56 | 6.52 | -4.12 | 0 | 0 | 9.20 | 7.63 | 6.76 | -13.78 | 5.87 | -14.93 | 4.17 | 14.56 | 0.01 | 0.0 | 146.67 | 67.46 |
| 2015 (2) | 9.24 | -36.58 | 0.51 | 0 | -10.92 | 0 | 0.28 | 0 | 9.75 | 26.95 | 6.8 | -12.26 | 0 | 0 | 8.55 | -11.3 | 7.84 | -10.71 | 6.9 | -11.65 | 3.64 | 8.98 | 0.01 | 0.0 | 87.58 | -32.92 |
| 2014 (1) | 14.57 | 37.84 | -6.89 | 0 | -6.35 | 0 | -0.18 | 0 | 7.68 | 481.82 | 7.75 | 100.26 | 0 | 0 | 9.64 | 107.26 | 8.78 | -12.64 | 7.81 | -11.05 | 3.34 | 15.17 | 0.01 | 0.0 | 130.56 | 44.39 |
| 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) | 3.76 | 40.82 | -46.51 | -1.37 | 47.91 | 56.37 | -3.2 | -6500.0 | 20.2 | -0.01 | 50.0 | -150.0 | 2.39 | 5875.0 | -38.56 | 0.39 | 56.0 | 77.27 | 0 | 0 | 0 | 1.58 | 39.0 | 80.07 | 2.17 | 87.07 | 9.6 | 1.85 | 59.48 | 2.78 | 0.95 | -1.04 | 0.0 | 0 | 0 | 0 | 134.29 | 6.62 | -47.47 |
| 24Q2 (19) | 2.67 | 351.89 | 841.67 | -2.63 | -596.23 | -103.88 | 0.05 | 106.67 | 105.0 | -0.02 | 0.0 | -300.0 | 0.04 | 107.55 | 102.42 | 0.25 | -21.88 | -56.9 | 0 | 0 | 0 | 1.14 | -31.43 | -53.9 | 1.16 | 24.73 | -14.07 | 1.16 | 12.62 | -4.92 | 0.96 | 3.23 | -1.03 | 0 | 0 | 0 | 125.94 | 332.88 | 866.16 |
| 24Q1 (18) | -1.06 | 28.38 | -247.22 | 0.53 | 23.26 | -66.67 | -0.75 | -287.5 | -231.58 | -0.02 | 60.0 | 0.0 | -0.53 | 49.52 | -122.94 | 0.32 | -45.76 | -41.82 | 0 | 0 | 0 | 1.66 | -54.9 | -41.49 | 0.93 | 45.31 | 30.99 | 1.03 | 63.49 | 33.77 | 0.93 | -3.12 | -6.06 | 0 | -100.0 | -100.0 | -54.08 | 41.53 | -232.95 |
| 23Q4 (17) | -1.48 | -121.05 | -137.76 | 0.43 | 113.69 | 111.23 | 0.4 | 109.98 | 253.85 | -0.05 | -350.0 | -66.67 | -1.05 | -126.99 | -1266.67 | 0.59 | 168.18 | -35.16 | 0 | 0 | 0 | 3.68 | 318.9 | -29.43 | 0.64 | -67.68 | -24.71 | 0.63 | -65.0 | -16.0 | 0.96 | 1.05 | -2.04 | 0.01 | 0 | 0.0 | -92.50 | -136.18 | -141.06 |
| 23Q3 (16) | 7.03 | 2052.78 | -14.37 | -3.14 | -143.41 | 2.48 | -4.01 | -301.0 | 19.32 | 0.02 | 100.0 | -33.33 | 3.89 | 335.76 | -22.04 | 0.22 | -62.07 | -53.19 | 0 | 0 | 0 | 0.88 | -64.41 | -48.39 | 1.98 | 46.67 | 21.47 | 1.8 | 47.54 | 11.8 | 0.95 | -2.06 | -4.04 | 0 | 0 | -100.0 | 255.64 | 1655.12 | -18.42 |
| 23Q2 (15) | -0.36 | -150.0 | -129.27 | -1.29 | -181.13 | -175.44 | -1.0 | -275.44 | -1528.57 | 0.01 | 150.0 | 133.33 | -1.65 | -171.43 | -156.12 | 0.58 | 5.45 | -48.21 | 0 | 0 | 0 | 2.47 | -12.97 | -48.46 | 1.35 | 90.14 | -16.15 | 1.22 | 58.44 | -7.58 | 0.97 | -2.02 | -6.73 | 0 | -100.0 | -100.0 | -16.44 | -140.41 | -131.81 |
| 23Q1 (14) | 0.72 | -81.63 | 112.22 | 1.59 | 141.51 | -32.91 | 0.57 | 319.23 | -32.14 | -0.02 | 33.33 | -100.0 | 2.31 | 2466.67 | 165.62 | 0.55 | -39.56 | 120.0 | 0 | 0 | 0 | 2.83 | -45.6 | 117.85 | 0.71 | -16.47 | -37.72 | 0.77 | 2.67 | -26.67 | 0.99 | 1.02 | -6.6 | 0.01 | 0.0 | -50.0 | 40.68 | -81.94 | 114.71 |
| 22Q4 (13) | 3.92 | -52.25 | -57.06 | -3.83 | -18.94 | -74.89 | -0.26 | 94.77 | 94.79 | -0.03 | -200.0 | 83.33 | 0.09 | -98.2 | -98.7 | 0.91 | 93.62 | 203.33 | 0 | 0 | 0 | 5.21 | 206.33 | 222.09 | 0.85 | -47.85 | 1.19 | 0.75 | -53.42 | -3.85 | 0.98 | -1.01 | -6.67 | 0.01 | -50.0 | -66.67 | 225.29 | -28.11 | -54.1 |
| 22Q3 (12) | 8.21 | 567.48 | 414.56 | -3.22 | -288.3 | -212.62 | -4.97 | -7200.0 | -1653.12 | 0.03 | 200.0 | 175.0 | 4.99 | 69.73 | 237.09 | 0.47 | -58.04 | -6.0 | 0 | 0 | 0 | 1.70 | -64.46 | -13.21 | 1.63 | 1.24 | -38.49 | 1.61 | 21.97 | -28.76 | 0.99 | -4.81 | -6.6 | 0.02 | 0.0 | -33.33 | 313.36 | 506.34 | 502.2 |
| 22Q2 (11) | 1.23 | 120.88 | -50.8 | 1.71 | -27.85 | 192.43 | 0.07 | -91.67 | -70.83 | -0.03 | -200.0 | -127.27 | 2.94 | 183.52 | 352.31 | 1.12 | 348.0 | 348.0 | 0 | 0 | 0 | 4.78 | 267.82 | 364.08 | 1.61 | 41.23 | -27.48 | 1.32 | 25.71 | -25.0 | 1.04 | -1.89 | -5.45 | 0.02 | 0.0 | -33.33 | 51.68 | 118.69 | -40.26 |
| 22Q1 (10) | -5.89 | -164.51 | -266.38 | 2.37 | 208.22 | 341.84 | 0.84 | 116.83 | 321.05 | -0.01 | 94.44 | -114.29 | -3.52 | -150.72 | -237.5 | 0.25 | -16.67 | -41.86 | 0 | 0 | 0 | 1.30 | -19.57 | -44.25 | 1.14 | 35.71 | -14.29 | 1.05 | 34.62 | -13.93 | 1.06 | 0.95 | -10.92 | 0.02 | -33.33 | -33.33 | -276.53 | -156.33 | -290.6 |
| 21Q4 (9) | 9.13 | 449.81 | 642.28 | -2.19 | -112.62 | -329.41 | -4.99 | -1659.38 | -1367.65 | -0.18 | -350.0 | -500.0 | 6.94 | 290.66 | 863.89 | 0.3 | -40.0 | 0.0 | 0 | 0 | 0 | 1.62 | -17.46 | -19.57 | 0.84 | -68.3 | 20.0 | 0.78 | -65.49 | 13.04 | 1.05 | -0.94 | -20.45 | 0.03 | 0.0 | 0.0 | 490.86 | 730.03 | 714.11 |
| 21Q3 (8) | -2.61 | -204.4 | -146.28 | -1.03 | 44.32 | 70.74 | 0.32 | 33.33 | 109.38 | -0.04 | -136.36 | -150.0 | -3.64 | -660.0 | -271.7 | 0.5 | 100.0 | 47.06 | 0 | 0 | 0 | 1.96 | 90.05 | 29.25 | 2.65 | 19.37 | -3.28 | 2.26 | 28.41 | -6.22 | 1.06 | -3.64 | -15.2 | 0.03 | 0.0 | 0.0 | -77.91 | -190.06 | -150.97 |
| 21Q2 (7) | 2.5 | -29.38 | 185.62 | -1.85 | -88.78 | -83.17 | 0.24 | 163.16 | -80.0 | 0.11 | 57.14 | 257.14 | 0.65 | -74.61 | 116.54 | 0.25 | -41.86 | -13.79 | 0 | 0 | 0 | 1.03 | -55.81 | -24.07 | 2.22 | 66.92 | 1.83 | 1.76 | 44.26 | -4.86 | 1.1 | -7.56 | -12.0 | 0.03 | 0.0 | 0.0 | 86.51 | -40.37 | 192.73 |
| 21Q1 (6) | 3.54 | 187.8 | 1172.73 | -0.98 | -92.16 | -173.13 | -0.38 | -11.76 | -353.33 | 0.07 | 333.33 | 600.0 | 2.56 | 255.56 | 153.47 | 0.43 | 43.33 | 34.38 | 0 | 0 | 0 | 2.33 | 16.04 | 1.05 | 1.33 | 90.0 | 95.59 | 1.22 | 76.81 | 87.69 | 1.19 | -9.85 | -6.3 | 0.03 | 0.0 | 0.0 | 145.08 | 140.62 | 957.3 |
| 20Q4 (5) | 1.23 | -78.19 | -42.79 | -0.51 | 85.51 | 72.58 | -0.34 | 90.03 | 15.0 | -0.03 | -137.5 | 0 | 0.72 | -66.04 | 148.28 | 0.3 | -11.76 | -62.96 | 0 | 0 | 0 | 2.01 | 32.65 | -57.33 | 0.7 | -74.45 | -30.69 | 0.69 | -71.37 | -24.18 | 1.32 | 5.6 | 3.94 | 0.03 | 0.0 | 50.0 | 60.29 | -60.55 | -38.3 |
| 20Q3 (4) | 5.64 | 293.15 | 0.0 | -3.52 | -248.51 | 0.0 | -3.41 | -384.17 | 0.0 | 0.08 | 214.29 | 0.0 | 2.12 | 153.94 | 0.0 | 0.34 | 17.24 | 0.0 | 0 | 0 | 0.0 | 1.52 | 11.65 | 0.0 | 2.74 | 25.69 | 0.0 | 2.41 | 30.27 | 0.0 | 1.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 152.85 | 263.84 | 0.0 |
| 20Q2 (3) | -2.92 | -784.85 | 0.0 | -1.01 | -175.37 | 0.0 | 1.2 | 700.0 | 0.0 | -0.07 | -800.0 | 0.0 | -3.93 | -489.11 | 0.0 | 0.29 | -9.38 | 0.0 | 0 | 0 | 0.0 | 1.36 | -41.2 | 0.0 | 2.18 | 220.59 | 0.0 | 1.85 | 184.62 | 0.0 | 1.25 | -1.57 | 0.0 | 0.03 | 0.0 | 0.0 | -93.29 | -451.26 | 0.0 |
| 20Q1 (2) | -0.33 | -115.35 | 0.0 | 1.34 | 172.04 | 0.0 | 0.15 | 137.5 | 0.0 | 0.01 | 0 | 0.0 | 1.01 | 248.28 | 0.0 | 0.32 | -60.49 | 0.0 | 0 | 0 | 0.0 | 2.31 | -51.0 | 0.0 | 0.68 | -32.67 | 0.0 | 0.65 | -28.57 | 0.0 | 1.27 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | -16.92 | -117.32 | 0.0 |
| 19Q4 (1) | 2.15 | 0.0 | 0.0 | -1.86 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.71 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 97.73 | 0.0 | 0.0 |
