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) | 23.26 | 371.81 | -1.42 | 0 | -6.38 | 0 | -0.04 | 0 | 21.84 | 60.82 | 0.95 | 31.94 | 0 | 0 | 1.03 | 29.77 | 11.36 | 50.86 | 9.94 | 45.96 | 0.64 | 3.23 | 0 | 0 | 219.85 | 231.33 |
| 2022 (9) | 4.93 | -37.99 | 8.65 | 3226.92 | -4.82 | 0 | 0.08 | 0 | 13.58 | 65.41 | 0.72 | 80.0 | -0.01 | 0 | 0.79 | 75.61 | 7.53 | -29.23 | 6.81 | -13.36 | 0.62 | 21.57 | 0 | 0 | 66.35 | -30.14 |
| 2021 (8) | 7.95 | 74.73 | 0.26 | 0 | -9.97 | 0 | -0.07 | 0 | 8.21 | 99.76 | 0.4 | 60.0 | 0 | 0 | 0.45 | 54.46 | 10.64 | 122.59 | 7.86 | 123.3 | 0.51 | -10.53 | 0 | 0 | 94.98 | -14.62 |
| 2020 (7) | 4.55 | 31.12 | -0.44 | 0 | -4.48 | 0 | 0.53 | 0 | 4.11 | 155.28 | 0.25 | -55.36 | -0.01 | 0 | 0.29 | -48.54 | 4.78 | -18.98 | 3.52 | -31.25 | 0.57 | -12.31 | 0 | 0 | 111.25 | 84.98 |
| 2019 (6) | 3.47 | -70.06 | -1.86 | 0 | -9.2 | 0 | -0.68 | 0 | 1.61 | -84.97 | 0.56 | -18.84 | 0.02 | 0 | 0.57 | -12.66 | 5.9 | 18.24 | 5.12 | 40.27 | 0.65 | -17.72 | 0 | 0 | 60.14 | -76.96 |
| 2018 (5) | 11.59 | 146.6 | -0.88 | 0 | -4.5 | 0 | 0.27 | 0 | 10.71 | 163.79 | 0.69 | 32.69 | -0.02 | 0 | 0.65 | 35.92 | 4.99 | -57.6 | 3.65 | -63.54 | 0.79 | 8.22 | 0 | 0 | 261.04 | 496.5 |
| 2017 (4) | 4.7 | 8.29 | -0.64 | 0 | -2.2 | 0 | -0.14 | 0 | 4.06 | -4.69 | 0.52 | -10.34 | 0 | 0 | 0.48 | -23.06 | 11.77 | 30.34 | 10.01 | 25.91 | 0.73 | 4.29 | 0 | 0 | 43.76 | -12.78 |
| 2016 (3) | 4.34 | -65.25 | -0.08 | 0 | -11.32 | 0 | -0.04 | 0 | 4.26 | -63.74 | 0.58 | -13.43 | 0 | 0 | 0.62 | -2.52 | 9.03 | 38.28 | 7.95 | 58.37 | 0.7 | -1.41 | 0 | 0 | 50.17 | -76.94 |
| 2015 (2) | 12.49 | -13.14 | -0.74 | 0 | -4.76 | 0 | -0.16 | 0 | 11.75 | -9.89 | 0.67 | 131.03 | 0 | 0 | 0.64 | 129.82 | 6.53 | -23.8 | 5.02 | -32.53 | 0.71 | 1.43 | 0.01 | 0.0 | 217.60 | 23.32 |
| 2014 (1) | 14.38 | 973.13 | -1.34 | 0 | -9.13 | 0 | 0.04 | -76.47 | 13.04 | 887.88 | 0.29 | 20.83 | 0 | 0 | 0.28 | 3.01 | 8.57 | -1.38 | 7.44 | 4.64 | 0.7 | 0.0 | 0.01 | 0.0 | 176.44 | 929.68 |
| 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) | 0.78 | -17.89 | -78.27 | -0.09 | 88.61 | 89.66 | -0.03 | -108.57 | 99.55 | -0.07 | -170.0 | -240.0 | 0.69 | 331.25 | -74.63 | 0.1 | 0.0 | -70.59 | 0 | 0 | 0 | 0.46 | 0.78 | -68.76 | 2.31 | -27.81 | -15.07 | 1.88 | -39.94 | -44.87 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | 37.86 | 31.93 | -62.35 |
| 24Q2 (19) | 0.95 | 141.13 | -86.66 | -0.79 | -146.88 | -154.84 | 0.35 | 107.0 | -73.68 | 0.1 | 300.0 | -23.08 | 0.16 | 106.08 | -97.65 | 0.1 | -69.7 | -68.75 | 0 | 0 | 0 | 0.45 | -71.07 | -66.29 | 3.2 | 33.33 | 1.91 | 3.13 | -2.49 | 1.62 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | 28.70 | 142.12 | -86.94 |
| 24Q1 (18) | -2.31 | -122.13 | -209.48 | -0.32 | 20.0 | -313.33 | -5.0 | -194.12 | -814.29 | -0.05 | 16.67 | 68.75 | -2.63 | -126.2 | -216.37 | 0.33 | 83.33 | 230.0 | 0 | 0 | 0 | 1.57 | 110.84 | 227.34 | 2.4 | -28.99 | 13.21 | 3.21 | 89.94 | 82.39 | 0.18 | 5.88 | 20.0 | 0 | 0 | 0 | -68.14 | -112.14 | -161.68 |
| 23Q4 (17) | 10.44 | 190.81 | 118.41 | -0.4 | 54.02 | -433.33 | -1.7 | 74.66 | 53.17 | -0.06 | -220.0 | -500.0 | 10.04 | 269.12 | 104.9 | 0.18 | -47.06 | -33.33 | 0 | 0 | 0 | 0.74 | -49.18 | -49.68 | 3.38 | 24.26 | 55.76 | 1.69 | -50.44 | 12.67 | 0.17 | 6.25 | 6.25 | 0 | 0 | 0 | 561.29 | 458.16 | 94.93 |
| 23Q3 (16) | 3.59 | -49.58 | -47.67 | -0.87 | -180.65 | 42.38 | -6.71 | -604.51 | -982.26 | 0.05 | -61.54 | -28.57 | 2.72 | -60.06 | -49.16 | 0.34 | 6.25 | 142.86 | 0 | 0 | 0 | 1.46 | 8.76 | 131.68 | 2.72 | -13.38 | 277.78 | 3.41 | 10.71 | 118.59 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 100.56 | -54.24 | -74.79 |
| 23Q2 (15) | 7.12 | 237.44 | 737.65 | -0.31 | -306.67 | -114.69 | 1.33 | 90.0 | 182.1 | 0.13 | 181.25 | 8.33 | 6.81 | 201.33 | 130.07 | 0.32 | 220.0 | 166.67 | 0 | 0 | 100.0 | 1.34 | 180.87 | 190.53 | 3.14 | 48.11 | 56.22 | 3.08 | 75.0 | 93.71 | 0.16 | 6.67 | 6.67 | 0 | 0 | 0 | 219.75 | 98.92 | 349.85 |
| 23Q1 (14) | 2.11 | -55.86 | 127.91 | 0.15 | 25.0 | -98.11 | 0.7 | 119.28 | -33.33 | -0.16 | -1500.0 | -45.45 | 2.26 | -53.88 | 510.81 | 0.1 | -62.96 | -47.37 | 0 | 0 | 0 | 0.48 | -67.59 | -38.9 | 2.12 | -2.3 | -19.08 | 1.76 | 17.33 | -18.52 | 0.15 | -6.25 | 7.14 | 0 | 0 | 0 | 110.47 | -61.64 | 133.61 |
| 22Q4 (13) | 4.78 | -30.32 | 288.62 | 0.12 | 107.95 | 163.16 | -3.63 | -485.48 | 42.38 | -0.01 | -114.29 | 50.0 | 4.9 | -8.41 | 371.15 | 0.27 | 92.86 | 35.0 | 0 | 0 | 0 | 1.48 | 134.0 | 69.71 | 2.17 | 201.39 | -25.17 | 1.5 | -3.85 | -28.57 | 0.16 | 0.0 | 14.29 | 0 | 0 | 0 | 287.95 | -27.8 | 424.4 |
| 22Q3 (12) | 6.86 | 707.06 | 261.05 | -1.51 | -171.56 | -2920.0 | -0.62 | 61.73 | 72.2 | 0.07 | -41.67 | 146.67 | 5.35 | 80.74 | 189.19 | 0.14 | 16.67 | 180.0 | 0 | 100.0 | 0 | 0.63 | 36.39 | 163.97 | 0.72 | -64.18 | -73.82 | 1.56 | -1.89 | -28.77 | 0.16 | 6.67 | 60.0 | 0 | 0 | 0 | 398.84 | 716.44 | 380.7 |
| 22Q2 (11) | 0.85 | 111.24 | -49.4 | 2.11 | -73.39 | 1341.18 | -1.62 | -254.29 | -1257.14 | 0.12 | 209.09 | 500.0 | 2.96 | 700.0 | 96.03 | 0.12 | -36.84 | 140.0 | -0.01 | 0 | 0 | 0.46 | -40.93 | 123.43 | 2.01 | -23.28 | -19.6 | 1.59 | -26.39 | -10.67 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 48.85 | 114.86 | -44.17 |
| 22Q1 (10) | -7.56 | -714.63 | -341.53 | 7.93 | 4273.68 | 1066.18 | 1.05 | 116.67 | 166.88 | -0.11 | -450.0 | -191.67 | 0.37 | -64.42 | -90.29 | 0.19 | -5.0 | 111.11 | 0 | 0 | 0 | 0.78 | -9.98 | 77.59 | 2.62 | -9.66 | 5.22 | 2.16 | 2.86 | 20.67 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -328.70 | -698.6 | -302.68 |
| 21Q4 (9) | 1.23 | -35.26 | -70.92 | -0.19 | -280.0 | 32.14 | -6.3 | -182.51 | -549.48 | -0.02 | 86.67 | -103.33 | 1.04 | -43.78 | -73.67 | 0.2 | 300.0 | 566.67 | 0 | 0 | 100.0 | 0.87 | 263.97 | 548.1 | 2.9 | 5.45 | 38.76 | 2.1 | -4.11 | 27.27 | 0.14 | 40.0 | 0.0 | 0 | 0 | 0 | 54.91 | -33.82 | -76.76 |
| 21Q3 (8) | 1.9 | 13.1 | -49.74 | -0.05 | 70.59 | -141.67 | -2.23 | -1692.86 | 26.89 | -0.15 | -400.0 | -50.0 | 1.85 | 22.52 | -52.56 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.24 | 15.45 | -11.21 | 2.75 | 10.0 | 14.11 | 2.19 | 23.03 | 11.73 | 0.1 | -28.57 | -28.57 | 0 | 0 | 0 | 82.97 | -5.18 | -53.91 |
| 21Q2 (7) | 1.68 | -46.33 | 149.7 | -0.17 | -125.0 | 5.56 | 0.14 | 108.92 | 117.28 | -0.03 | -125.0 | 93.18 | 1.51 | -60.37 | 142.42 | 0.05 | -44.44 | -37.5 | 0 | 0 | 0 | 0.21 | -53.05 | -51.69 | 2.5 | 0.4 | 1150.0 | 1.78 | -0.56 | 270.83 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 87.50 | -46.05 | 116.05 |
| 21Q1 (6) | 3.13 | -26.0 | 4012.5 | 0.68 | 342.86 | 780.0 | -1.57 | -61.86 | -536.11 | 0.12 | -80.0 | -14.29 | 3.81 | -3.54 | 2216.67 | 0.09 | 200.0 | 28.57 | 0 | 100.0 | 0 | 0.44 | 228.53 | 39.22 | 2.49 | 19.14 | 3012.5 | 1.79 | 8.48 | 414.04 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 162.18 | -31.37 | 0 |
| 20Q4 (5) | 4.23 | 11.9 | 210.73 | -0.28 | -333.33 | -300.0 | -0.97 | 68.2 | 23.02 | 0.6 | 700.0 | 5900.0 | 3.95 | 1.28 | 201.54 | 0.03 | -50.0 | -80.0 | -0.01 | 0 | -150.0 | 0.13 | -50.13 | -76.63 | 2.09 | -13.28 | 35.71 | 1.65 | -15.82 | 70.1 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 236.31 | 31.28 | 168.67 |
| 20Q3 (4) | 3.78 | 211.83 | 0.0 | 0.12 | 166.67 | 0.0 | -3.05 | -276.54 | 0.0 | -0.1 | 77.27 | 0.0 | 3.9 | 209.55 | 0.0 | 0.06 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.27 | -37.19 | 0.0 | 2.41 | 1105.0 | 0.0 | 1.96 | 308.33 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 180.00 | 133.02 | 0.0 |
| 20Q2 (3) | -3.38 | -4125.0 | 0.0 | -0.18 | -80.0 | 0.0 | -0.81 | -325.0 | 0.0 | -0.44 | -414.29 | 0.0 | -3.56 | -1877.78 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 0.43 | 35.29 | 0.0 | 0.2 | 150.0 | 0.0 | 0.48 | 184.21 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0.0 | -545.16 | 0 | 0.0 |
| 20Q1 (2) | -0.08 | 97.91 | 0.0 | -0.1 | -42.86 | 0.0 | 0.36 | 128.57 | 0.0 | 0.14 | 1300.0 | 0.0 | -0.18 | 95.37 | 0.0 | 0.07 | -53.33 | 0.0 | 0 | -100.0 | 0.0 | 0.32 | -44.86 | 0.0 | 0.08 | -94.81 | 0.0 | -0.57 | -158.76 | 0.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -3.82 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -3.89 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -344.14 | 0.0 | 0.0 |
