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) | 33.27 | 11.72 | -13.0 | 0 | -24.9 | 0 | 2.39 | 0 | 20.27 | 16.63 | 16.76 | 31.25 | -0.42 | 0 | 9.82 | 18.05 | 26.4 | 7.14 | 25.91 | 0.47 | 15.46 | 7.06 | 0.84 | 20.0 | 78.82 | 8.33 |
| 2022 (9) | 29.78 | -8.9 | -12.4 | 0 | -12.5 | 0 | -1.29 | 0 | 17.38 | -9.05 | 12.77 | -3.26 | -0.09 | 0 | 8.32 | -10.96 | 24.64 | -7.58 | 25.79 | 2.06 | 14.44 | 1.33 | 0.7 | 12.9 | 72.76 | -10.66 |
| 2021 (8) | 32.69 | -6.22 | -13.58 | 0 | -27.55 | 0 | 0.43 | 126.32 | 19.11 | -7.19 | 13.2 | -3.37 | 1.06 | 43.24 | 9.34 | -6.3 | 26.66 | 0.98 | 25.27 | 5.78 | 14.25 | 0.28 | 0.62 | 6.9 | 81.44 | -9.64 |
| 2020 (7) | 34.86 | 12.27 | -14.27 | 0 | -28.64 | 0 | 0.19 | 0 | 20.59 | -19.82 | 13.66 | 25.21 | 0.74 | 138.71 | 9.97 | 22.52 | 26.4 | 4.22 | 23.89 | 11.79 | 14.21 | 2.97 | 0.58 | -3.33 | 90.12 | 3.82 |
| 2019 (6) | 31.05 | 9.64 | -5.37 | 0 | -12.79 | 0 | -1.77 | 0 | 25.68 | 63.25 | 10.91 | 16.56 | 0.31 | 0 | 8.13 | 16.4 | 25.33 | -1.09 | 21.37 | 4.4 | 13.8 | 21.59 | 0.6 | -9.09 | 86.80 | -0.44 |
| 2018 (5) | 28.32 | -17.02 | -12.59 | 0 | -18.32 | 0 | 0.88 | 0 | 15.73 | -34.35 | 9.36 | -27.78 | -0.41 | 0 | 6.99 | -29.61 | 25.61 | 15.26 | 20.47 | -7.21 | 11.35 | -1.73 | 0.66 | -13.16 | 87.19 | -12.19 |
| 2017 (4) | 34.13 | -4.85 | -10.17 | 0 | -19.53 | 0 | -0.02 | 0 | 23.96 | 26.84 | 12.96 | 13.98 | 1.41 | 0 | 9.93 | 17.69 | 22.22 | -15.48 | 22.06 | 258.7 | 11.55 | 3.68 | 0.76 | 0.0 | 99.30 | -50.03 |
| 2016 (3) | 35.87 | 8.11 | -16.98 | 0 | -10.05 | 0 | 0.24 | 0 | 18.89 | 48.04 | 11.37 | -47.39 | -0.25 | 0 | 8.43 | -48.13 | 26.29 | 9.04 | 6.15 | -70.17 | 11.14 | 9.43 | 0.76 | -26.92 | 198.73 | 90.7 |
| 2015 (2) | 33.18 | -25.69 | -20.42 | 0 | -11.63 | 0 | -0.77 | 0 | 12.76 | -56.95 | 21.61 | 58.9 | 0.7 | 0 | 16.26 | 56.31 | 24.11 | -0.7 | 20.62 | 1.38 | 10.18 | 10.77 | 1.04 | 11.83 | 104.21 | -28.91 |
| 2014 (1) | 44.65 | 252.69 | -15.01 | 0 | -19.43 | 0 | 8.0 | 0 | 29.64 | 0 | 13.6 | -38.15 | -0.4 | 0 | 10.40 | -40.33 | 24.28 | 2.58 | 20.34 | 4.52 | 9.19 | 2.8 | 0.93 | -16.96 | 146.59 | 241.8 |
| 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) | 11.86 | 9.81 | -15.16 | 0.26 | 109.35 | 18.18 | -12.66 | -573.4 | 41.74 | 0.54 | 146.15 | -55.74 | 12.12 | 51.12 | -14.65 | 3.5 | 41.7 | 8.02 | 0.08 | 166.67 | 111.11 | 7.83 | 37.64 | 3.65 | 7.05 | 3.37 | 5.07 | 7.26 | -7.98 | 10.67 | 4.16 | 1.71 | 4.79 | 0.29 | 45.0 | 38.1 | 101.28 | 14.22 | -22.19 |
| 24Q2 (19) | 10.8 | 10900.0 | 323.14 | -2.78 | 29.44 | -29.3 | -1.88 | -187.04 | -422.22 | -1.17 | -354.35 | -234.29 | 8.02 | 298.51 | 214.74 | 2.47 | -16.84 | -36.99 | 0.03 | 112.5 | -76.92 | 5.69 | -17.95 | -38.01 | 6.82 | -2.01 | 1.04 | 7.89 | 27.26 | 22.71 | 4.09 | -0.49 | 9.07 | 0.2 | 0.0 | -4.76 | 88.67 | 9419.21 | 290.35 |
| 24Q1 (18) | -0.1 | -100.94 | -100.74 | -3.94 | 51.48 | -33.56 | 2.16 | 408.57 | 201.89 | 0.46 | 195.83 | -77.11 | -4.04 | -258.43 | -138.4 | 2.97 | -59.03 | 26.92 | -0.24 | -209.09 | -300.0 | 6.94 | -57.44 | 20.55 | 6.96 | 12.62 | 2.96 | 6.2 | -9.49 | 2.14 | 4.11 | 1.48 | 11.08 | 0.2 | -4.76 | -4.76 | -0.95 | -100.99 | -100.7 |
| 23Q4 (17) | 10.67 | -23.68 | -32.38 | -8.12 | -3790.91 | -156.15 | -0.7 | 96.78 | 80.0 | -0.48 | -139.34 | 80.17 | 2.55 | -82.04 | -79.78 | 7.25 | 123.77 | 103.08 | 0.22 | 130.56 | 2100.0 | 16.30 | 115.62 | 83.54 | 6.18 | -7.9 | -7.76 | 6.85 | 4.42 | 0.15 | 4.05 | 2.02 | 10.35 | 0.21 | 0.0 | 5.0 | 96.04 | -26.22 | -34.82 |
| 23Q3 (16) | 13.98 | 388.84 | 89.95 | 0.22 | 110.23 | -47.62 | -21.73 | -5936.11 | -79.44 | 1.22 | 448.57 | 93.65 | 14.2 | 303.15 | 82.52 | 3.24 | -17.35 | 22.26 | -0.72 | -653.85 | -300.0 | 7.56 | -17.67 | 8.52 | 6.71 | -0.59 | 4.19 | 6.56 | 2.02 | 3.8 | 3.97 | 5.87 | 11.52 | 0.21 | 0.0 | 16.67 | 130.17 | 379.43 | 77.92 |
| 23Q2 (15) | -4.84 | -135.93 | -172.78 | -2.15 | 27.12 | 25.35 | -0.36 | 83.02 | 95.02 | -0.35 | -117.41 | -1650.0 | -6.99 | -166.44 | -285.41 | 3.92 | 67.52 | -6.67 | 0.13 | 316.67 | -48.0 | 9.18 | 59.56 | -17.11 | 6.75 | -0.15 | 18.21 | 6.43 | 5.93 | 14.21 | 3.75 | 1.35 | 4.46 | 0.21 | 0.0 | 31.25 | -46.58 | -134.51 | -165.71 |
| 23Q1 (14) | 13.47 | -14.64 | 134800.0 | -2.95 | 6.94 | 56.43 | -2.12 | 39.43 | -120.48 | 2.01 | 183.06 | 286.54 | 10.52 | -16.57 | 255.16 | 2.34 | -34.45 | -0.85 | -0.06 | -700.0 | 64.71 | 5.75 | -35.2 | -8.82 | 6.76 | 0.9 | 16.75 | 6.07 | -11.26 | -13.29 | 3.7 | 0.82 | 2.49 | 0.21 | 5.0 | 31.25 | 134.97 | -8.39 | 145462.63 |
| 22Q4 (13) | 15.78 | 114.4 | -14.33 | -3.17 | -854.76 | 18.09 | -3.5 | 71.1 | 73.46 | -2.42 | -484.13 | -317.24 | 12.61 | 62.08 | -13.33 | 3.57 | 34.72 | -17.36 | 0.01 | 105.56 | -98.57 | 8.88 | 27.48 | -23.4 | 6.7 | 4.04 | -1.03 | 6.84 | 8.23 | -3.53 | 3.67 | 3.09 | 3.09 | 0.2 | 11.11 | 25.0 | 147.34 | 101.39 | -13.53 |
| 22Q3 (12) | 7.36 | 10.68 | 24.11 | 0.42 | 114.58 | 131.82 | -12.11 | -67.5 | 33.28 | 0.63 | 3250.0 | -52.99 | 7.78 | 106.37 | 68.76 | 2.65 | -36.9 | -7.67 | -0.18 | -172.0 | -194.74 | 6.96 | -37.12 | -17.11 | 6.44 | 12.78 | -0.77 | 6.32 | 12.26 | 2.6 | 3.56 | -0.84 | -0.28 | 0.18 | 12.5 | 5.88 | 73.16 | 3.2 | 22.14 |
| 22Q2 (11) | 6.65 | 66600.0 | -1.34 | -2.88 | 57.46 | 31.75 | -7.23 | -169.86 | -210.3 | -0.02 | -103.85 | 97.89 | 3.77 | 155.6 | 49.6 | 4.2 | 77.97 | 5.79 | 0.25 | 247.06 | 127.27 | 11.08 | 75.53 | -3.61 | 5.71 | -1.38 | -12.02 | 5.63 | -19.57 | -8.46 | 3.59 | -0.55 | 0.84 | 0.16 | 0.0 | 14.29 | 70.90 | 76454.48 | 3.61 |
| 22Q1 (10) | -0.01 | -100.05 | -100.63 | -6.77 | -74.94 | -62.35 | 10.35 | 178.47 | 69.12 | 0.52 | 189.66 | -17.46 | -6.78 | -146.6 | -163.81 | 2.36 | -45.37 | 15.69 | -0.17 | -124.29 | -383.33 | 6.31 | -45.56 | 9.41 | 5.79 | -14.48 | -16.09 | 7.0 | -1.27 | 19.25 | 3.61 | 1.4 | 1.4 | 0.16 | 0.0 | 6.67 | -0.09 | -100.05 | -100.56 |
| 21Q4 (9) | 18.42 | 210.62 | 37.46 | -3.87 | -193.18 | -98.46 | -13.19 | 27.33 | -217.07 | -0.58 | -143.28 | -866.67 | 14.55 | 215.62 | 27.07 | 4.32 | 50.52 | 74.19 | 0.7 | 268.42 | 252.17 | 11.59 | 37.96 | 65.27 | 6.77 | 4.31 | -2.87 | 7.09 | 15.1 | -2.21 | 3.56 | -0.28 | -6.07 | 0.16 | -5.88 | 6.67 | 170.40 | 184.48 | 42.29 |
| 21Q3 (8) | 5.93 | -12.02 | -48.21 | -1.32 | 68.72 | 71.91 | -18.15 | -678.97 | 21.83 | 1.34 | 241.05 | 3.08 | 4.61 | 82.94 | -31.7 | 2.87 | -27.71 | -28.61 | 0.19 | 72.73 | -79.57 | 8.40 | -26.88 | -28.13 | 6.49 | 0.0 | -3.99 | 6.16 | 0.16 | 3.01 | 3.57 | 0.28 | 1.42 | 0.17 | 21.43 | 21.43 | 59.90 | -12.46 | -49.57 |
| 21Q2 (7) | 6.74 | 321.25 | 79.26 | -4.22 | -1.2 | -61.69 | -2.33 | -138.07 | -713.16 | -0.95 | -250.79 | -1257.14 | 2.52 | 198.05 | 119.13 | 3.97 | 94.61 | 21.04 | 0.11 | 83.33 | -63.33 | 11.49 | 99.23 | 20.3 | 6.49 | -5.94 | 3.02 | 6.15 | 4.77 | 15.6 | 3.56 | 0.0 | 2.89 | 0.14 | -6.67 | -6.67 | 68.43 | 309.7 | 62.51 |
| 21Q1 (6) | 1.6 | -88.06 | -74.36 | -4.17 | -113.85 | 16.93 | 6.12 | 247.12 | 473.17 | 0.63 | 1150.0 | 163.64 | -2.57 | -122.45 | -310.66 | 2.04 | -17.74 | -47.56 | 0.06 | 113.04 | 300.0 | 5.77 | -17.77 | -51.12 | 6.9 | -1.0 | 8.49 | 5.87 | -19.03 | 10.13 | 3.56 | -6.07 | 3.49 | 0.15 | 0.0 | 0.0 | 16.70 | -86.05 | -76.13 |
| 20Q4 (5) | 13.4 | 17.03 | 71.57 | -1.95 | 58.51 | 14.1 | -4.16 | 82.08 | -170.63 | -0.06 | -104.62 | 94.34 | 11.45 | 69.63 | 106.68 | 2.48 | -38.31 | 2.9 | -0.46 | -149.46 | -130.0 | 7.01 | -40.0 | -0.76 | 6.97 | 3.11 | 15.02 | 7.25 | 21.24 | 36.02 | 3.79 | 7.67 | 10.5 | 0.15 | 7.14 | 0.0 | 119.75 | 0.82 | 36.62 |
| 20Q3 (4) | 11.45 | 204.52 | 0.0 | -4.7 | -80.08 | 0.0 | -23.22 | -6210.53 | 0.0 | 1.3 | 1957.14 | 0.0 | 6.75 | 486.96 | 0.0 | 4.02 | 22.56 | 0.0 | 0.93 | 210.0 | 0.0 | 11.69 | 22.38 | 0.0 | 6.76 | 7.3 | 0.0 | 5.98 | 12.41 | 0.0 | 3.52 | 1.73 | 0.0 | 0.14 | -6.67 | 0.0 | 118.78 | 182.09 | 0.0 |
| 20Q2 (3) | 3.76 | -39.74 | 0.0 | -2.61 | 48.01 | 0.0 | 0.38 | 123.17 | 0.0 | -0.07 | 92.93 | 0.0 | 1.15 | -5.74 | 0.0 | 3.28 | -15.68 | 0.0 | 0.3 | 1100.0 | 0.0 | 9.55 | -19.05 | 0.0 | 6.3 | -0.94 | 0.0 | 5.32 | -0.19 | 0.0 | 3.46 | 0.58 | 0.0 | 0.15 | 0.0 | 0.0 | 42.11 | -39.81 | 0.0 |
| 20Q1 (2) | 6.24 | -20.1 | 0.0 | -5.02 | -121.15 | 0.0 | -1.64 | -127.84 | 0.0 | -0.99 | 6.6 | 0.0 | 1.22 | -77.98 | 0.0 | 3.89 | 61.41 | 0.0 | -0.03 | 85.0 | 0.0 | 11.80 | 66.94 | 0.0 | 6.36 | 4.95 | 0.0 | 5.33 | 0.0 | 0.0 | 3.44 | 0.29 | 0.0 | 0.15 | 0.0 | 0.0 | 69.96 | -20.19 | 0.0 |
| 19Q4 (1) | 7.81 | 0.0 | 0.0 | -2.27 | 0.0 | 0.0 | 5.89 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 5.54 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 7.07 | 0.0 | 0.0 | 6.06 | 0.0 | 0.0 | 5.33 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 87.65 | 0.0 | 0.0 |
