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) | 8.23 | -77.28 | -4.22 | 0 | -7.35 | 0 | 0.11 | -38.89 | 4.01 | -89.44 | 3.7 | 42.86 | 0.05 | -37.5 | 5.51 | 108.75 | 9.24 | -68.65 | 1.16 | -91.98 | 3.19 | 4.59 | 0 | 0 | 189.20 | -8.51 |
| 2022 (9) | 36.23 | 31.89 | 1.74 | 0 | -30.93 | 0 | 0.18 | 0 | 37.97 | 38.48 | 2.59 | -35.89 | 0.08 | 14.29 | 2.64 | -37.52 | 29.47 | -11.21 | 14.47 | -53.34 | 3.05 | -2.24 | 0 | 0 | 206.79 | 156.93 |
| 2021 (8) | 27.47 | -4.55 | -0.05 | 0 | -25.79 | 0 | -0.09 | 0 | 27.42 | 39.76 | 4.04 | 41.75 | 0.07 | -46.15 | 4.22 | -15.47 | 33.19 | 259.98 | 31.01 | 180.89 | 3.12 | -0.95 | 0 | 0 | 80.49 | -60.32 |
| 2020 (7) | 28.78 | 476.75 | -9.16 | 0 | -22.89 | 0 | 0.09 | 125.0 | 19.62 | 0 | 2.85 | 313.04 | 0.13 | 0 | 5.00 | 391.76 | 9.22 | 15.54 | 11.04 | 34.47 | 3.15 | 3.62 | 0 | 0 | 202.82 | 357.26 |
| 2019 (6) | 4.99 | 0 | -11.62 | 0 | 4.79 | -43.78 | 0.04 | -69.23 | -6.63 | 0 | 0.69 | -56.6 | -0.32 | 0 | 1.02 | -59.26 | 7.98 | 1008.33 | 8.21 | 186.06 | 3.04 | 4.11 | 0 | 0 | 44.36 | 0 |
| 2018 (5) | -1.08 | 0 | -17.24 | 0 | 8.52 | 0 | 0.13 | 0 | -18.32 | 0 | 1.59 | 30.33 | -0.02 | 0 | 2.49 | 30.92 | 0.72 | -84.71 | 2.87 | -49.2 | 2.92 | 0.69 | 0 | 0 | -18.65 | 0 |
| 2017 (4) | 9.64 | 0 | -13.53 | 0 | -3.01 | 0 | -0.05 | 0 | -3.89 | 0 | 1.22 | -63.36 | 0 | 0 | 1.91 | -66.29 | 4.71 | -17.08 | 5.65 | -15.17 | 2.9 | 60.22 | 0.01 | -50.0 | 112.62 | 0 |
| 2016 (3) | -6.97 | 0 | -2.74 | 0 | 33.01 | 925.16 | -0.03 | 0 | -9.71 | 0 | 3.33 | -81.52 | 0 | 0 | 5.65 | -83.73 | 5.68 | 37.86 | 6.66 | 25.19 | 1.81 | 92.55 | 0.02 | 100.0 | -82.10 | 0 |
| 2015 (2) | 7.95 | -48.71 | -16.96 | 0 | 3.22 | 0 | -0.01 | 0 | -9.01 | 0 | 18.02 | 56.42 | 0 | 0 | 34.74 | 67.85 | 4.12 | 0.98 | 5.32 | 6.4 | 0.94 | 4.44 | 0.01 | 0.0 | 126.79 | -51.65 |
| 2014 (1) | 15.5 | 262.15 | -13.44 | 0 | -4.67 | 0 | 0 | 0 | 2.06 | -36.22 | 11.52 | 348.25 | 0 | 0 | 20.70 | 367.42 | 4.08 | 46.24 | 5.0 | -6.89 | 0.9 | -6.25 | 0.01 | 0 | 262.27 | 287.89 |
| 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) | 0.09 | 156.25 | -97.64 | -1.04 | 82.89 | -336.36 | -2.71 | -172.27 | 61.99 | 0 | 100.0 | -100.0 | -0.95 | 84.78 | -122.35 | 1.73 | 110.98 | 86.02 | 0 | 0 | -100.0 | 12.17 | 121.81 | 137.04 | -0.55 | -225.0 | -125.94 | -2.15 | -198.61 | -230.3 | 0.85 | 1.19 | 6.25 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.16 | -111.59 | 71.43 | -6.08 | -316.44 | -930.51 | 3.75 | 18850.0 | 482.65 | -0.33 | -243.48 | -265.0 | -6.24 | -7700.0 | -442.61 | 0.82 | -20.39 | 32.26 | 0 | 0 | -100.0 | 5.48 | -16.87 | 46.77 | 0.44 | 181.48 | -87.21 | -0.72 | 61.7 | -156.25 | 0.84 | 0.0 | 6.33 | 0 | 0 | 0 | -133.33 | 0 | -392.86 |
| 24Q1 (18) | 1.38 | -72.78 | 1633.33 | -1.46 | 45.52 | -5.04 | -0.02 | -125.0 | -102.94 | 0.23 | 228.57 | 209.52 | -0.08 | -103.35 | 94.59 | 1.03 | -6.36 | -2.83 | 0 | 0 | -100.0 | 6.60 | 0.59 | -2.33 | -0.54 | -147.37 | -121.34 | -1.88 | -24.5 | -652.0 | 0.84 | 2.44 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 5.07 | 33.07 | -52.84 | -2.68 | -709.09 | -9033.33 | 0.08 | 101.12 | 101.85 | 0.07 | 75.0 | -82.05 | 2.39 | -43.76 | -77.83 | 1.1 | 18.28 | 19.57 | 0 | -100.0 | -100.0 | 6.56 | 27.8 | 78.53 | 1.14 | -46.23 | -84.82 | -1.51 | -191.52 | -150.0 | 0.82 | 2.5 | 6.49 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 3.81 | 780.36 | -71.31 | 0.44 | 174.58 | -84.88 | -7.13 | -627.55 | 63.53 | 0.04 | -80.0 | 109.52 | 4.25 | 469.57 | -73.75 | 0.93 | 50.0 | 63.16 | 0.02 | 0.0 | 0.0 | 5.13 | 37.33 | 154.1 | 2.12 | -38.37 | -78.35 | 1.65 | 28.91 | -63.5 | 0.8 | 1.27 | 3.9 | 0 | 0 | 0 | 155.51 | 674.83 | -38.05 |
| 23Q2 (15) | -0.56 | -522.22 | -113.27 | -0.59 | 57.55 | 21.33 | -0.98 | -244.12 | -9700.0 | 0.2 | 195.24 | 135.09 | -1.15 | 22.3 | -133.14 | 0.62 | -41.51 | 0.0 | 0.02 | 0.0 | 0.0 | 3.74 | -44.68 | 41.53 | 3.44 | 35.97 | -54.19 | 1.28 | 612.0 | -72.29 | 0.79 | 1.28 | 3.95 | 0 | 0 | 0 | -27.05 | -59.31 | -134.49 |
| 23Q1 (14) | -0.09 | -100.84 | -101.12 | -1.39 | -4733.33 | -135.59 | 0.68 | 115.7 | 109.63 | -0.21 | -153.85 | -125.93 | -1.48 | -113.73 | -119.97 | 1.06 | 15.22 | 73.77 | 0.02 | 0.0 | -33.33 | 6.76 | 83.88 | 137.23 | 2.53 | -66.31 | -45.71 | -0.25 | -108.28 | -110.82 | 0.78 | 1.3 | 4.0 | 0 | 0 | 0 | -16.98 | -105.99 | -106.5 |
| 22Q4 (13) | 10.75 | -19.05 | -13.45 | 0.03 | -98.97 | 116.67 | -4.33 | 77.85 | 56.48 | 0.39 | 192.86 | 161.9 | 10.78 | -33.42 | -11.93 | 0.92 | 61.4 | -7.07 | 0.02 | 0.0 | 0.0 | 3.67 | 81.9 | 8.18 | 7.51 | -23.29 | -36.94 | 3.02 | -33.19 | -67.94 | 0.77 | 0.0 | -1.28 | 0 | 0 | 0 | 283.64 | 12.99 | 132.94 |
| 22Q3 (12) | 13.28 | 214.69 | 1797.14 | 2.91 | 488.0 | 50.78 | -19.55 | -195400.0 | -543.09 | -0.42 | 26.32 | -4300.0 | 16.19 | 366.57 | 515.59 | 0.57 | -8.06 | -46.23 | 0.02 | 0.0 | 0.0 | 2.02 | -23.51 | -53.07 | 9.79 | 30.36 | 25.67 | 4.52 | -2.16 | -33.63 | 0.77 | 1.32 | -1.28 | 0 | 0 | 0 | 251.04 | 220.05 | 2621.99 |
| 22Q2 (11) | 4.22 | -47.25 | -46.85 | -0.75 | -27.12 | -17.19 | -0.01 | 99.86 | 99.88 | -0.57 | -170.37 | -239.02 | 3.47 | -53.17 | -52.47 | 0.62 | 1.64 | -6.06 | 0.02 | -33.33 | 0.0 | 2.64 | -7.28 | -6.54 | 7.51 | 61.16 | -3.35 | 4.62 | 100.0 | -49.95 | 0.76 | 1.33 | -2.56 | 0 | 0 | 0 | 78.44 | -70.0 | -1.11 |
| 22Q1 (10) | 8.0 | -35.59 | 25.0 | -0.59 | -227.78 | 48.7 | -7.06 | 29.05 | -56.89 | 0.81 | 228.57 | 575.0 | 7.41 | -39.46 | 41.14 | 0.61 | -38.38 | -53.79 | 0.03 | 50.0 | 50.0 | 2.85 | -16.15 | -60.02 | 4.66 | -60.87 | -18.53 | 2.31 | -75.48 | -58.38 | 0.75 | -3.85 | -3.85 | 0 | 0 | 0 | 261.44 | 114.71 | 158.58 |
| 21Q4 (9) | 12.42 | 1674.29 | 65.6 | -0.18 | -109.33 | 93.88 | -9.95 | -227.3 | -122.1 | -0.63 | -6400.0 | -1475.0 | 12.24 | 365.4 | 168.42 | 0.99 | -6.6 | 41.43 | 0.02 | 0.0 | -75.0 | 3.40 | -21.09 | -16.65 | 11.91 | 52.89 | 158.91 | 9.42 | 38.33 | 73.16 | 0.78 | 0.0 | -1.27 | 0 | 0 | 0 | 121.76 | 1220.28 | 1.15 |
| 21Q3 (8) | 0.7 | -91.18 | 94.44 | 1.93 | 401.56 | 183.82 | -3.04 | 63.42 | -27.73 | 0.01 | -97.56 | -87.5 | 2.63 | -63.97 | 152.88 | 1.06 | 60.61 | 20.45 | 0.02 | 0.0 | 0.0 | 4.30 | 52.32 | -35.79 | 7.79 | 0.26 | 518.25 | 6.81 | -26.22 | 254.69 | 0.78 | 0.0 | -1.27 | 0 | 0 | 0 | 9.22 | -88.37 | -30.57 |
| 21Q2 (7) | 7.94 | 24.06 | 16.76 | -0.64 | 44.35 | 75.48 | -8.31 | -84.67 | 24.52 | 0.41 | 241.67 | 215.38 | 7.3 | 39.05 | 74.22 | 0.66 | -50.0 | -16.46 | 0.02 | 0.0 | 0.0 | 2.83 | -60.34 | -51.43 | 7.77 | 35.84 | 404.55 | 9.23 | 66.31 | 317.65 | 0.78 | 0.0 | -1.27 | 0 | 0 | 0 | 79.32 | -21.55 | -65.01 |
| 21Q1 (6) | 6.4 | -14.67 | -54.71 | -1.15 | 60.88 | 85.92 | -4.5 | -0.45 | 10.18 | 0.12 | 400.0 | 250.0 | 5.25 | 15.13 | -11.91 | 1.32 | 88.57 | 175.0 | 0.02 | -75.0 | 0.0 | 7.12 | 74.83 | 95.01 | 5.72 | 24.35 | 216.02 | 5.55 | 2.02 | 280.14 | 0.78 | -1.27 | 0.0 | 0 | 0 | 0 | 101.11 | -16.01 | -83.97 |
| 20Q4 (5) | 7.5 | 1983.33 | 196.44 | -2.94 | -532.35 | -617.07 | -4.48 | -88.24 | -48.84 | -0.04 | -150.0 | 60.0 | 4.56 | 338.46 | 115.09 | 0.7 | -20.45 | 536.36 | 0.08 | 300.0 | 125.0 | 4.07 | -39.21 | 548.22 | 4.6 | 265.08 | 49.84 | 5.44 | 183.33 | 98.54 | 0.79 | 0.0 | 2.6 | 0 | 0 | 0 | 120.39 | 806.23 | 67.02 |
| 20Q3 (4) | 0.36 | -94.71 | 0.0 | 0.68 | 126.05 | 0.0 | -2.38 | 78.38 | 0.0 | 0.08 | -38.46 | 0.0 | 1.04 | -75.18 | 0.0 | 0.88 | 11.39 | 0.0 | 0.02 | 0.0 | 0.0 | 6.70 | 15.21 | 0.0 | 1.26 | -18.18 | 0.0 | 1.92 | -13.12 | 0.0 | 0.79 | 0.0 | 0.0 | 0 | 0 | 0.0 | 13.28 | -94.14 | 0.0 |
| 20Q2 (3) | 6.8 | -51.88 | 0.0 | -2.61 | 68.05 | 0.0 | -11.01 | -119.76 | 0.0 | 0.13 | 262.5 | 0.0 | 4.19 | -29.7 | 0.0 | 0.79 | 64.58 | 0.0 | 0.02 | 0.0 | 0.0 | 5.82 | 59.25 | 0.0 | 1.54 | -14.92 | 0.0 | 2.21 | 51.37 | 0.0 | 0.79 | 1.28 | 0.0 | 0 | 0 | 0.0 | 226.67 | -64.07 | 0.0 |
| 20Q1 (2) | 14.13 | 458.5 | 0.0 | -8.17 | -1892.68 | 0.0 | -5.01 | -66.45 | 0.0 | -0.08 | 20.0 | 0.0 | 5.96 | 181.13 | 0.0 | 0.48 | 336.36 | 0.0 | 0.02 | 106.25 | 0.0 | 3.65 | 481.15 | 0.0 | 1.81 | -41.04 | 0.0 | 1.46 | -46.72 | 0.0 | 0.78 | 1.3 | 0.0 | 0 | 0 | 0.0 | 630.80 | 775.15 | 0.0 |
| 19Q4 (1) | 2.53 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -3.01 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 72.08 | 0.0 | 0.0 |
