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) | 9.1 | 53.98 | 1.01 | 0 | -6.82 | 0 | 0.03 | -40.0 | 10.11 | 86.53 | 0.58 | 28.89 | -0.1 | 0 | 2.09 | 10.52 | 6.51 | 106.67 | 7.45 | 58.51 | 3.35 | -12.76 | 0.01 | 0.0 | 84.18 | 21.79 |
| 2022 (9) | 5.91 | 98.99 | -0.49 | 0 | -5.5 | 0 | 0.05 | 0 | 5.42 | 4.63 | 0.45 | -82.14 | 0 | 0 | 1.89 | -87.36 | 3.15 | 0 | 4.7 | 646.03 | 3.84 | 0.79 | 0.01 | -50.0 | 69.12 | 3.8 |
| 2021 (8) | 2.97 | -70.88 | 2.21 | 0 | -7.92 | 0 | -0.04 | 0 | 5.18 | -35.41 | 2.52 | 152.0 | 0 | 0 | 14.98 | 311.86 | -0.19 | 0 | 0.63 | -90.29 | 3.81 | -4.03 | 0.02 | 0.0 | 66.59 | -31.58 |
| 2020 (7) | 10.2 | 10.39 | -2.18 | 0 | -9.96 | 0 | -0.05 | 0 | 8.02 | -3.61 | 1.0 | 61.29 | 0 | 0 | 3.64 | 75.43 | 5.49 | -14.22 | 6.49 | -19.58 | 3.97 | -9.57 | 0.02 | 0.0 | 97.33 | 31.46 |
| 2019 (6) | 9.24 | 29.05 | -0.92 | 0 | -10.64 | 0 | -0.03 | 0 | 8.32 | 28.4 | 0.62 | -34.74 | 0 | 0 | 2.07 | -34.39 | 6.4 | 2.73 | 8.07 | -9.63 | 4.39 | 196.62 | 0.02 | 100.0 | 74.04 | 7.75 |
| 2018 (5) | 7.16 | 37.69 | -0.68 | 0 | -5.89 | 0 | 0.1 | -80.0 | 6.48 | 27.56 | 0.95 | -48.65 | 0 | 0 | 3.16 | -50.27 | 6.23 | 22.88 | 8.93 | 27.75 | 1.48 | 8.82 | 0.01 | 0 | 68.71 | 10.34 |
| 2017 (4) | 5.2 | -11.86 | -0.12 | 0 | -6.22 | 0 | 0.5 | 0 | 5.08 | -50.29 | 1.85 | -15.14 | -0.02 | 0 | 6.36 | -14.47 | 5.07 | -2.87 | 6.99 | 0.58 | 1.36 | 25.93 | 0 | 0 | 62.28 | -15.14 |
| 2016 (3) | 5.9 | -9.92 | 4.32 | 685.45 | -7.4 | 0 | -0.41 | 0 | 10.22 | 43.94 | 2.18 | 225.37 | 0 | 0 | 7.43 | 241.68 | 5.22 | -15.53 | 6.95 | -30.5 | 1.08 | -2.7 | 0.01 | 0.0 | 73.38 | 24.58 |
| 2015 (2) | 6.55 | -3.82 | 0.55 | -79.32 | -5.6 | 0 | 0.04 | 0.0 | 7.1 | -25.03 | 0.67 | -71.61 | -0.11 | 0 | 2.17 | -70.2 | 6.18 | -2.06 | 10.0 | 54.32 | 1.11 | 8.82 | 0.01 | 0.0 | 58.90 | -35.04 |
| 2014 (1) | 6.81 | 11.09 | 2.66 | 0 | -6.6 | 0 | 0.04 | 0 | 9.47 | 0 | 2.36 | 151.06 | -0.05 | 0 | 7.30 | 154.48 | 6.31 | 8.42 | 6.48 | 63.64 | 1.02 | -19.69 | 0.01 | 0 | 90.68 | -22.63 |
| 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) | 0.87 | -3.33 | -68.13 | 2.22 | -10.84 | 70.77 | -7.17 | -970.15 | -49.38 | -0.01 | 0.0 | 0.0 | 3.09 | -8.85 | -23.33 | 1.92 | 3740.0 | 1029.41 | 0.19 | 200.0 | 0 | 30.72 | 3850.59 | 1136.03 | 0.92 | -18.58 | -32.35 | 1.15 | -19.01 | -42.79 | 0.84 | 1.2 | 1.2 | 0 | 0 | 0 | 43.72 | 9.3 | -54.52 |
| 24Q2 (19) | 0.9 | -62.81 | -56.73 | 2.49 | 155.96 | 297.62 | -0.67 | 1.47 | 0.0 | -0.01 | 0 | 0.0 | 3.39 | 267.0 | 313.41 | 0.05 | -64.29 | -70.59 | -0.19 | -1800.0 | 0 | 0.78 | -61.79 | -68.76 | 1.13 | -25.66 | -20.42 | 1.42 | -40.08 | -27.55 | 0.83 | -3.49 | 1.22 | 0 | 0 | 0 | 40.00 | -46.61 | -46.54 |
| 24Q1 (18) | 2.42 | 43.2 | -6.92 | -4.45 | -406.9 | -846.81 | -0.68 | 0.0 | -1.49 | 0 | -100.0 | 0 | -2.03 | -164.65 | -195.31 | 0.14 | 0.0 | 40.0 | -0.01 | 90.0 | 0 | 2.03 | -5.09 | 52.82 | 1.52 | -2.56 | -29.95 | 2.37 | 125.71 | -2.47 | 0.86 | 1.18 | 2.38 | 0 | 0 | 0 | 74.92 | -15.77 | -5.77 |
| 23Q4 (17) | 1.69 | -38.1 | -38.99 | 1.45 | 11.54 | 246.46 | -0.68 | 85.83 | -4.62 | 0.02 | 300.0 | 300.0 | 3.14 | -22.08 | 76.4 | 0.14 | -17.65 | 0.0 | -0.1 | 0 | 0 | 2.14 | -13.74 | 6.89 | 1.56 | 14.71 | 2.63 | 1.05 | -47.76 | -35.98 | 0.85 | 2.41 | -2.3 | 0 | 0 | 0 | 88.95 | -7.47 | -19.4 |
| 23Q3 (16) | 2.73 | 31.25 | 8.33 | 1.3 | 203.17 | 3.17 | -4.8 | -616.42 | -34.45 | -0.01 | 0.0 | -150.0 | 4.03 | 391.46 | 6.61 | 0.17 | 0.0 | 112.5 | 0 | 0 | 0 | 2.49 | -0.15 | 93.86 | 1.36 | -4.23 | 44.68 | 2.01 | 2.55 | 21.82 | 0.83 | 1.22 | -20.19 | 0 | 0 | 0 | 96.13 | 28.48 | 2.61 |
| 23Q2 (15) | 2.08 | -20.0 | 303.92 | -1.26 | -168.09 | -604.0 | -0.67 | 0.0 | -8.06 | -0.01 | 0 | 50.0 | 0.82 | -61.5 | 206.49 | 0.17 | 70.0 | 21.43 | 0 | 0 | 0 | 2.49 | 86.93 | -29.95 | 1.42 | -34.56 | 373.08 | 1.96 | -19.34 | 1252.94 | 0.82 | -2.38 | -16.33 | 0 | 0 | 0 | 74.82 | -5.9 | 159.42 |
| 23Q1 (14) | 2.6 | -6.14 | 57.58 | -0.47 | 52.53 | 53.0 | -0.67 | -3.08 | -3.08 | 0 | 100.0 | 100.0 | 2.13 | 19.66 | 227.69 | 0.1 | -28.57 | 0.0 | 0 | 0 | 0 | 1.33 | -33.61 | -11.98 | 2.17 | 42.76 | 79.34 | 2.43 | 48.17 | 53.8 | 0.84 | -3.45 | -10.64 | 0 | 0 | 0 | 79.51 | -27.95 | 21.43 |
| 22Q4 (13) | 2.77 | 9.92 | -30.58 | -0.99 | -178.57 | 69.06 | -0.65 | 81.79 | 89.86 | -0.01 | -150.0 | -200.0 | 1.78 | -52.91 | 125.32 | 0.14 | 75.0 | -84.44 | 0 | 0 | 0 | 2.01 | 56.45 | -86.29 | 1.52 | 61.7 | 9.35 | 1.64 | -0.61 | -20.0 | 0.87 | -16.35 | -2.25 | 0 | 0 | 0 | 110.36 | 17.8 | -18.68 |
| 22Q3 (12) | 2.52 | 347.06 | 335.51 | 1.26 | 404.0 | -63.16 | -3.57 | -475.81 | -1222.22 | 0.02 | 200.0 | 133.33 | 3.78 | 590.91 | 60.85 | 0.08 | -42.86 | -94.16 | 0 | 0 | 0 | 1.28 | -63.92 | -99.87 | 0.94 | 280.77 | 138.84 | 1.65 | 1070.59 | 167.07 | 1.04 | 6.12 | 13.04 | 0 | 0 | -100.0 | 93.68 | 174.39 | 0 |
| 22Q2 (11) | -1.02 | -161.82 | 46.03 | 0.25 | 125.0 | -82.39 | -0.62 | 4.62 | -8.77 | -0.02 | 93.1 | 60.0 | -0.77 | -218.46 | -63.83 | 0.14 | 40.0 | 7.69 | 0 | 0 | 0 | 3.55 | 134.87 | -9.8 | -0.52 | -142.98 | 35.8 | -0.17 | -110.76 | 80.9 | 0.98 | 4.26 | -2.0 | 0 | 0 | -100.0 | -125.93 | -292.32 | 92.0 |
| 22Q1 (10) | 1.65 | -58.65 | -14.95 | -1.0 | 68.75 | -278.57 | -0.65 | 89.86 | 4.41 | -0.29 | -3000.0 | -680.0 | 0.65 | -17.72 | -74.0 | 0.1 | -88.89 | -9.09 | 0 | 0 | 0 | 1.51 | -89.66 | -0.56 | 1.21 | -12.95 | -26.67 | 1.58 | -22.93 | -18.13 | 0.94 | 5.62 | -6.93 | 0 | 0 | -100.0 | 65.48 | -51.75 | -0.44 |
| 21Q4 (9) | 3.99 | 472.9 | 81.36 | -3.2 | -193.57 | -442.37 | -6.41 | -2274.07 | -1024.56 | 0.01 | 116.67 | 0.0 | 0.79 | -66.38 | -50.93 | 0.9 | -34.31 | 429.41 | 0 | 0 | 0 | 14.63 | -98.5 | 501.72 | 1.39 | 157.44 | -8.55 | 2.05 | 183.33 | 14.53 | 0.89 | -3.26 | 8.54 | 0 | -100.0 | -100.0 | 135.71 | 0 | 61.62 |
| 21Q3 (8) | -1.07 | 43.39 | -137.41 | 3.42 | 140.85 | 877.27 | -0.27 | 52.63 | 96.56 | -0.06 | -20.0 | -20.0 | 2.35 | 600.0 | -2.89 | 1.37 | 953.85 | 280.56 | 0 | 0 | 0 | 978.57 | 24740.66 | 18819.05 | -2.42 | -198.77 | -305.08 | -2.46 | -176.4 | -245.56 | 0.92 | -8.0 | -22.69 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -1.89 | -197.42 | -161.56 | 1.42 | 153.57 | -36.61 | -0.57 | 16.18 | 19.72 | -0.05 | -200.0 | -400.0 | -0.47 | -118.8 | -108.85 | 0.13 | 18.18 | -56.67 | 0 | 0 | 0 | 3.94 | 158.93 | -20.16 | -0.81 | -149.09 | -195.29 | -0.89 | -146.11 | -215.58 | 1.0 | -0.99 | 4.17 | 0.01 | 0.0 | 0.0 | -1575.00 | -2494.97 | -992.67 |
| 21Q1 (6) | 1.94 | -11.82 | -6.28 | 0.56 | 194.92 | 116.52 | -0.68 | -19.3 | 19.05 | 0.05 | 400.0 | 400.0 | 2.5 | 55.28 | 289.39 | 0.11 | -35.29 | -31.25 | 0 | 0 | 0 | 1.52 | -37.44 | -29.06 | 1.65 | 8.55 | -14.51 | 1.93 | 7.82 | -14.22 | 1.01 | 23.17 | 1.0 | 0.01 | 0.0 | 0.0 | 65.76 | -21.68 | 3.57 |
| 20Q4 (5) | 2.2 | -23.08 | 37.5 | -0.59 | -34.09 | -1375.0 | -0.57 | 92.73 | -16.33 | 0.01 | 120.0 | 116.67 | 1.61 | -33.47 | 3.21 | 0.17 | -52.78 | -5.56 | 0 | 0 | 0 | 2.43 | -52.98 | -4.88 | 1.52 | 28.81 | 14.29 | 1.79 | 5.92 | 17.76 | 0.82 | -31.09 | -18.81 | 0.01 | 0.0 | 0.0 | 83.97 | -15.15 | 33.3 |
| 20Q3 (4) | 2.86 | -6.84 | 0.0 | -0.44 | -119.64 | 0.0 | -7.84 | -1004.23 | 0.0 | -0.05 | -400.0 | 0.0 | 2.42 | -54.43 | 0.0 | 0.36 | 20.0 | 0.0 | 0 | 0 | 0.0 | 5.17 | 4.83 | 0.0 | 1.18 | 38.82 | 0.0 | 1.69 | 119.48 | 0.0 | 1.19 | 23.96 | 0.0 | 0.01 | 0.0 | 0.0 | 98.96 | -43.91 | 0.0 |
| 20Q2 (3) | 3.07 | 48.31 | 0.0 | 2.24 | 166.08 | 0.0 | -0.71 | 15.48 | 0.0 | -0.01 | -200.0 | 0.0 | 5.31 | 502.27 | 0.0 | 0.3 | 87.5 | 0.0 | 0 | 0 | 0.0 | 4.93 | 130.06 | 0.0 | 0.85 | -55.96 | 0.0 | 0.77 | -65.78 | 0.0 | 0.96 | -4.0 | 0.0 | 0.01 | 0.0 | 0.0 | 176.44 | 177.87 | 0.0 |
| 20Q1 (2) | 2.07 | 29.38 | 0.0 | -3.39 | -8375.0 | 0.0 | -0.84 | -71.43 | 0.0 | 0.01 | 116.67 | 0.0 | -1.32 | -184.62 | 0.0 | 0.16 | -11.11 | 0.0 | 0 | 0 | 0.0 | 2.14 | -16.12 | 0.0 | 1.93 | 45.11 | 0.0 | 2.25 | 48.03 | 0.0 | 1.0 | -0.99 | 0.0 | 0.01 | 0.0 | 0.0 | 63.50 | 0.8 | 0.0 |
| 19Q4 (1) | 1.6 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 62.99 | 0.0 | 0.0 |
