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) | -2.62 | 0 | -6.03 | 0 | -10.84 | 0 | -2.08 | 0 | -8.65 | 0 | 1.2 | -13.67 | 0.02 | 0 | 0.44 | 17.18 | 33.86 | -1.48 | 16.92 | -50.07 | 3.15 | 1.29 | 0.2 | 5.26 | -12.93 | 0 |
| 2022 (9) | 17.3 | 119.54 | -1.02 | 0 | 0.12 | 0 | 10.9 | 0 | 16.28 | 156.38 | 1.39 | -7.95 | -0.14 | 0 | 0.38 | -26.88 | 34.37 | 116.3 | 33.89 | -27.12 | 3.11 | 13.09 | 0.19 | 90.0 | 46.52 | 191.33 |
| 2021 (8) | 7.88 | -62.69 | -1.53 | 0 | -7.82 | 0 | -4.39 | 0 | 6.35 | -63.38 | 1.51 | -66.81 | 0.02 | -97.37 | 0.51 | -69.43 | 15.89 | -15.66 | 46.5 | 16.45 | 2.75 | 2.61 | 0.1 | 25.0 | 15.97 | -67.72 |
| 2020 (7) | 21.12 | 74.55 | -3.78 | 0 | -10.62 | 0 | -3.03 | 0 | 17.34 | 85.85 | 4.55 | 57.44 | 0.76 | 0 | 1.68 | 64.25 | 18.84 | 10.11 | 39.93 | 59.59 | 2.68 | 2.68 | 0.08 | -20.0 | 49.47 | 13.38 |
| 2019 (6) | 12.1 | 64.4 | -2.77 | 0 | -8.1 | 0 | 0.84 | -68.89 | 9.33 | 52.95 | 2.89 | 134.96 | -0.1 | 0 | 1.02 | 115.08 | 17.11 | 26.65 | 25.02 | 46.4 | 2.61 | 7.85 | 0.1 | 11.11 | 43.64 | 16.2 |
| 2018 (5) | 7.36 | 140.52 | -1.26 | 0 | -5.17 | 0 | 2.7 | 0 | 6.1 | 162.93 | 1.23 | -13.38 | 0 | 0 | 0.48 | -24.96 | 13.51 | 31.29 | 17.09 | 114.43 | 2.42 | -0.41 | 0.09 | -10.0 | 37.55 | 28.85 |
| 2017 (4) | 3.06 | -82.14 | -0.74 | 0 | -9.53 | 0 | -2.34 | 0 | 2.32 | -87.39 | 1.42 | 8.4 | 0.02 | -92.31 | 0.63 | 10.84 | 10.29 | -33.14 | 7.97 | -58.47 | 2.43 | 0.83 | 0.1 | 42.86 | 29.14 | -63.13 |
| 2016 (3) | 17.13 | -11.47 | 1.27 | 126.79 | -18.61 | 0 | -1.24 | 0 | 18.4 | -7.58 | 1.31 | -25.99 | 0.26 | 0 | 0.57 | -9.21 | 15.39 | -45.5 | 19.19 | -36.88 | 2.41 | 3.88 | 0.07 | 16.67 | 79.05 | 33.91 |
| 2015 (2) | 19.35 | -40.52 | 0.56 | 0 | -18.71 | 0 | -0.51 | 0 | 19.91 | -4.14 | 1.77 | -73.3 | 0 | 0 | 0.63 | -74.14 | 28.24 | 6.13 | 30.4 | -9.25 | 2.32 | 7.91 | 0.06 | 50.0 | 59.03 | -35.24 |
| 2014 (1) | 32.53 | 20.04 | -11.76 | 0 | -14.22 | 0 | 2.49 | 522.5 | 20.77 | 43.24 | 6.63 | -27.78 | 0 | 0 | 2.44 | -32.84 | 26.61 | 0.08 | 33.5 | 15.24 | 2.15 | 51.41 | 0.04 | 0.0 | 91.15 | 2.68 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 3.43 | -52.75 | 110.09 | -0.45 | 86.57 | -66.67 | -2.22 | 84.59 | -114.95 | -1.67 | -198.21 | -85.56 | 2.98 | -23.79 | 108.7 | 0.15 | -62.5 | -34.78 | 0.13 | 533.33 | 160.0 | 0.26 | -69.67 | -6.42 | 5.32 | -7.16 | -44.98 | 4.16 | 237.29 | -26.37 | 0.69 | -11.54 | -11.54 | 0.05 | 0.0 | 0.0 | 70.00 | 0 | 113.34 |
| 23Q4 (19) | 7.26 | -73.53 | 254.8 | -3.35 | -60.29 | -915.15 | -14.41 | 38.05 | -193.94 | -0.56 | -177.78 | -124.35 | 3.91 | -84.57 | 177.89 | 0.4 | 60.0 | 42.86 | -0.03 | -400.0 | 70.0 | 0.85 | 126.38 | 220.68 | 5.73 | -33.91 | -50.13 | -3.03 | -139.97 | -199.67 | 0.78 | -2.5 | -1.27 | 0.05 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (18) | 27.43 | 928.7 | 133.05 | -2.09 | -553.12 | -736.0 | -23.26 | -293.99 | -21.97 | 0.72 | 153.73 | -80.22 | 25.34 | 798.07 | 119.97 | 0.25 | -21.88 | 38.89 | 0.01 | 200.0 | 125.0 | 0.37 | -12.87 | 95.79 | 8.67 | -11.44 | -8.93 | 7.58 | 12.8 | -17.97 | 0.8 | 0.0 | 2.56 | 0.05 | 0.0 | 0.0 | 325.39 | 844.16 | 178.39 |
| 23Q2 (17) | -3.31 | 90.26 | -181.93 | -0.32 | -18.52 | -288.24 | 11.99 | -19.26 | 505.07 | -1.34 | -48.89 | -123.84 | -3.63 | 89.41 | -186.22 | 0.32 | 39.13 | -5.88 | -0.01 | -120.0 | 0 | 0.43 | 56.44 | 11.15 | 9.79 | 1.24 | 26.49 | 6.72 | 18.94 | -29.49 | 0.8 | 2.56 | 2.56 | 0.05 | 0.0 | 0.0 | -43.73 | 91.67 | -212.13 |
| 23Q1 (16) | -34.0 | -624.95 | -649.27 | -0.27 | 18.18 | 56.45 | 14.85 | -3.19 | 118.06 | -0.9 | -139.13 | -36.36 | -34.27 | -582.67 | -715.26 | 0.23 | -17.86 | -61.02 | 0.05 | 150.0 | 600.0 | 0.27 | 3.92 | -62.09 | 9.67 | -15.84 | 72.06 | 5.65 | 85.86 | -53.19 | 0.78 | -1.27 | 2.63 | 0.05 | 0.0 | 25.0 | -524.69 | -334.07 | -1190.92 |
| 22Q4 (15) | -4.69 | -139.85 | 19.28 | -0.33 | -32.0 | 25.0 | 15.34 | 180.44 | 3586.36 | 2.3 | -36.81 | 721.43 | -5.02 | -143.58 | 19.68 | 0.28 | 55.56 | -39.13 | -0.1 | -150.0 | -600.0 | 0.26 | 38.21 | -62.3 | 11.49 | 20.69 | 325.56 | 3.04 | -67.1 | -78.13 | 0.79 | 1.28 | 8.22 | 0.05 | 0.0 | 66.67 | -120.88 | -203.42 | -205.0 |
| 22Q3 (14) | 11.77 | 191.34 | 5.0 | -0.25 | -247.06 | -8.7 | -19.07 | -544.26 | -138.97 | 3.64 | -35.23 | 218.95 | 11.52 | 173.63 | 4.92 | 0.18 | -47.06 | -14.29 | -0.04 | 0 | -300.0 | 0.19 | -50.53 | -31.74 | 9.52 | 23.0 | 94.68 | 9.24 | -3.04 | -24.14 | 0.78 | 0.0 | 16.42 | 0.05 | 0.0 | 150.0 | 116.88 | 199.73 | 34.19 |
| 22Q2 (13) | 4.04 | -34.73 | -4.04 | 0.17 | 127.42 | 137.78 | -2.96 | -143.47 | -402.04 | 5.62 | 951.52 | 473.47 | 4.21 | -24.42 | 11.97 | 0.34 | -42.37 | -29.17 | 0 | 100.0 | 100.0 | 0.39 | -46.64 | -41.36 | 7.74 | 37.72 | 59.59 | 9.53 | -21.04 | 7.2 | 0.78 | 2.63 | 11.43 | 0.05 | 25.0 | 66.67 | 39.00 | -18.92 | -10.89 |
| 22Q1 (12) | 6.19 | 206.54 | 459.88 | -0.62 | -40.91 | -51.22 | 6.81 | 1647.73 | 1940.54 | -0.66 | -335.71 | 74.42 | 5.57 | 189.12 | 361.5 | 0.59 | 28.26 | 63.89 | -0.01 | -150.0 | 0 | 0.72 | 3.35 | 61.12 | 5.62 | 108.15 | 62.9 | 12.07 | -13.17 | 4.68 | 0.76 | 4.11 | 15.15 | 0.04 | 33.33 | 33.33 | 48.10 | 221.36 | 441.71 |
| 21Q4 (11) | -5.81 | -151.83 | 20.63 | -0.44 | -91.3 | 58.49 | -0.44 | 94.49 | -111.14 | 0.28 | 109.15 | 182.35 | -6.25 | -156.92 | 25.42 | 0.46 | 119.05 | -37.84 | 0.02 | 0.0 | 166.67 | 0.70 | 150.24 | -34.27 | 2.7 | -44.79 | -27.03 | 13.9 | 14.12 | 28.82 | 0.73 | 8.96 | 7.35 | 0.03 | 50.0 | 0.0 | -39.63 | -145.5 | 37.74 |
| 21Q3 (10) | 11.21 | 166.27 | -11.8 | -0.23 | 48.89 | 80.99 | -7.98 | -914.29 | 40.09 | -3.06 | -412.24 | -62.77 | 10.98 | 192.02 | -4.52 | 0.21 | -56.25 | -82.05 | 0.02 | 200.0 | 0 | 0.28 | -57.5 | -82.6 | 4.89 | 0.82 | -9.11 | 12.18 | 37.01 | -9.71 | 0.67 | -4.29 | 1.52 | 0.02 | -33.33 | 0.0 | 87.10 | 99.03 | -2.89 |
| 21Q2 (9) | 4.21 | 344.77 | -80.24 | -0.45 | -9.76 | 27.42 | 0.98 | 364.86 | 112.25 | 0.98 | 137.98 | -24.03 | 3.76 | 276.53 | -81.83 | 0.48 | 33.33 | -66.43 | -0.02 | 0 | -102.53 | 0.66 | 46.59 | -65.07 | 4.85 | 40.58 | -21.65 | 8.89 | -22.9 | -18.81 | 0.7 | 6.06 | 7.69 | 0.03 | 0.0 | 50.0 | 43.76 | 410.92 | -76.14 |
| 21Q1 (8) | -1.72 | 76.5 | 69.18 | -0.41 | 61.32 | 53.93 | -0.37 | -109.37 | -105.48 | -2.58 | -658.82 | -86.96 | -2.13 | 74.58 | 67.08 | 0.36 | -51.35 | -70.0 | 0 | 100.0 | 0 | 0.45 | -57.84 | -80.33 | 3.45 | -6.76 | -3.36 | 11.53 | 6.86 | 145.32 | 0.66 | -2.94 | -4.35 | 0.03 | 0.0 | 50.0 | -14.08 | 77.89 | 86.35 |
| 20Q4 (7) | -7.32 | -157.59 | -36.31 | -1.06 | 12.4 | 59.85 | 3.95 | 129.65 | 1695.45 | -0.34 | 81.91 | 49.25 | -8.38 | -172.87 | -4.62 | 0.74 | -36.75 | -67.83 | -0.03 | 0 | 72.73 | 1.06 | -33.77 | -66.02 | 3.7 | -31.23 | -8.87 | 10.79 | -20.01 | 81.96 | 0.68 | 3.03 | -12.82 | 0.03 | 50.0 | 0.0 | -63.65 | -170.96 | 20.11 |
| 20Q3 (6) | 12.71 | -40.36 | 220.96 | -1.21 | -95.16 | -436.11 | -13.32 | -66.5 | -50.0 | -1.88 | -245.74 | -508.7 | 11.5 | -44.42 | 166.2 | 1.17 | -18.18 | 350.0 | 0 | -100.0 | -100.0 | 1.61 | -14.66 | 383.89 | 5.38 | -13.09 | -0.92 | 13.49 | 23.2 | 56.5 | 0.66 | 1.54 | 8.2 | 0.02 | 0.0 | 0.0 | 89.70 | -51.09 | 109.52 |
| 20Q2 (5) | 21.31 | 481.9 | 12.63 | -0.62 | 30.34 | -321.43 | -8.0 | -218.52 | -733.33 | 1.29 | 193.48 | -34.85 | 20.69 | 419.78 | 7.76 | 1.43 | 19.17 | 853.33 | 0.79 | 0 | 0 | 1.88 | -17.48 | 842.66 | 6.19 | 73.39 | 31.7 | 10.95 | 132.98 | 92.78 | 0.65 | -5.8 | 8.33 | 0.02 | 0.0 | 0.0 | 183.39 | 277.8 | -38.93 |
| 20Q1 (4) | -5.58 | -3.91 | 0.0 | -0.89 | 66.29 | 0.0 | 6.75 | 2968.18 | 0.0 | -1.38 | -105.97 | 0.0 | -6.47 | 19.23 | 0.0 | 1.2 | -47.83 | 0.0 | 0 | 100.0 | 0.0 | 2.28 | -27.15 | 0.0 | 3.57 | -12.07 | 0.0 | 4.7 | -20.74 | 0.0 | 0.69 | -11.54 | 0.0 | 0.02 | -33.33 | 0.0 | -103.14 | -29.46 | 0.0 |
| 19Q4 (3) | -5.37 | -235.61 | 0.0 | -2.64 | -833.33 | 0.0 | 0.22 | 102.48 | 0.0 | -0.67 | -245.65 | 0.0 | -8.01 | -285.42 | 0.0 | 2.3 | 784.62 | 0.0 | -0.11 | -650.0 | 0.0 | 3.13 | 843.2 | 0.0 | 4.06 | -25.23 | 0.0 | 5.93 | -31.21 | 0.0 | 0.78 | 27.87 | 0.0 | 0.03 | 50.0 | 0.0 | -79.67 | -286.11 | 0.0 |
| 19Q3 (2) | 3.96 | -79.07 | 0.0 | 0.36 | 28.57 | 0.0 | -8.88 | -825.0 | 0.0 | 0.46 | -76.77 | 0.0 | 4.32 | -77.5 | 0.0 | 0.26 | 73.33 | 0.0 | 0.02 | 0 | 0.0 | 0.33 | 66.24 | 0.0 | 5.43 | 15.53 | 0.0 | 8.62 | 51.76 | 0.0 | 0.61 | 1.67 | 0.0 | 0.02 | 0.0 | 0.0 | 42.81 | -85.74 | 0.0 |
| 19Q2 (1) | 18.92 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 19.2 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.20 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 5.68 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 300.32 | 0.0 | 0.0 |
