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) | -2.43 | 0 | -3.56 | 0 | 1.73 | 0 | 0.86 | 0 | -5.99 | 0 | 1.82 | 28.17 | -2.0 | 0 | 1.20 | 52.44 | -4.64 | 0 | -2.74 | 0 | 2.14 | 3.38 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | 11.03 | 49.86 | -1.0 | 0 | -9.59 | 0 | -0.27 | 0 | 10.03 | 55.5 | 1.42 | 10.94 | 0 | 0 | 0.79 | 27.42 | 2.25 | -89.99 | 4.12 | -77.73 | 2.07 | 3.5 | 0.02 | 0.0 | 177.62 | 395.2 |
| 2021 (8) | 7.36 | -75.84 | -0.91 | 0 | -4.91 | 0 | -0.15 | 0 | 6.45 | -77.96 | 1.28 | -6.57 | 0 | 0 | 0.62 | -30.29 | 22.47 | -7.19 | 18.5 | -3.65 | 2.0 | -1.96 | 0.02 | 0.0 | 35.87 | -74.97 |
| 2020 (7) | 30.46 | 90.02 | -1.2 | 0 | -18.19 | 0 | 0.47 | 0 | 29.26 | 79.73 | 1.37 | 47.31 | 0 | 0 | 0.88 | 67.98 | 24.21 | 370.1 | 19.2 | 382.41 | 2.04 | -1.92 | 0.02 | 0.0 | 143.27 | -45.66 |
| 2019 (6) | 16.03 | 0 | 0.25 | 0 | -8.83 | 0 | -0.57 | 0 | 16.28 | 0 | 0.93 | -41.88 | 0 | 0 | 0.53 | -28.68 | 5.15 | 85.25 | 3.98 | 91.35 | 2.08 | 6.67 | 0.02 | -50.0 | 263.65 | 0 |
| 2018 (5) | -5.03 | 0 | -1.45 | 0 | 7.35 | 0 | 0.39 | 0 | -6.48 | 0 | 1.6 | -1.23 | 0 | 0 | 0.74 | -9.72 | 2.78 | -58.88 | 2.08 | -58.57 | 1.95 | 7.73 | 0.04 | -33.33 | -123.59 | 0 |
| 2017 (4) | 4.2 | -57.27 | -1.22 | 0 | -3.99 | 0 | -0.08 | 0 | 2.98 | -70.78 | 1.62 | -12.43 | 0 | 0 | 0.82 | -27.46 | 6.76 | 192.64 | 5.02 | 314.88 | 1.81 | -2.69 | 0.06 | -14.29 | 60.96 | -80.53 |
| 2016 (3) | 9.83 | -30.68 | 0.37 | -7.5 | -9.73 | 0 | 0.11 | -78.0 | 10.2 | -30.04 | 1.85 | 36.03 | 0 | 0 | 1.13 | 41.07 | 2.31 | 59.31 | 1.21 | 77.94 | 1.86 | -13.89 | 0.07 | 16.67 | 313.06 | -35.98 |
| 2015 (2) | 14.18 | 0 | 0.4 | 0 | -17.8 | 0 | 0.5 | 117.39 | 14.58 | 0 | 1.36 | -32.34 | 0 | 0 | 0.80 | -16.82 | 1.45 | 0 | 0.68 | 0 | 2.16 | 0.47 | 0.06 | 100.0 | 488.97 | 0 |
| 2014 (1) | -3.13 | 0 | -3.97 | 0 | 3.71 | -75.56 | 0.23 | 130.0 | -7.1 | 0 | 2.01 | -64.49 | -0.01 | 0 | 0.96 | -63.63 | -6.48 | 0 | -6.31 | 0 | 2.15 | 26.47 | 0.03 | 200.0 | 0.00 | 0 |
| 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) | -8.15 | -299.27 | -391.07 | -1.05 | -3.96 | -425.0 | 5.2 | 2463.64 | 253.85 | -0.83 | -150.0 | -1975.0 | -9.2 | -398.7 | -453.85 | 0.37 | -32.73 | 2.78 | 0 | 0 | 0 | 0.71 | -35.88 | -21.1 | -0.68 | 29.9 | 57.76 | -0.99 | -153.85 | -37.5 | 0.53 | -1.85 | -1.85 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 4.09 | 203.54 | 271.85 | -1.01 | 46.28 | 50.97 | -0.22 | -106.79 | -109.21 | 1.66 | 198.81 | 425.49 | 3.08 | 152.83 | 169.37 | 0.55 | 17.02 | 27.91 | 0 | 0 | 100.0 | 1.11 | -10.25 | -7.16 | -0.97 | 48.68 | -14.12 | -0.39 | 61.76 | -143.75 | 0.54 | -1.82 | 1.89 | 0 | 0 | 0 | 2726.67 | 0 | 523.89 |
| 24Q1 (18) | -3.95 | -0.51 | -465.74 | -1.88 | -164.79 | -218.64 | 3.24 | -31.65 | 260.4 | -1.68 | -302.41 | -389.66 | -5.83 | -25.65 | -1289.8 | 0.47 | -21.67 | 9.3 | 0 | 0 | 0 | 1.24 | -16.07 | 3.07 | -1.89 | -80.0 | -67.26 | -1.02 | 9.73 | -41.67 | 0.55 | 0.0 | 5.77 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -3.93 | -240.36 | -220.55 | -0.71 | -255.0 | -14.52 | 4.74 | 240.24 | 291.13 | 0.83 | 2175.0 | 2.47 | -4.64 | -278.46 | -275.76 | 0.6 | 66.67 | 106.9 | 0 | 0 | 0 | 1.48 | 63.34 | 95.79 | -1.05 | 34.78 | -110.0 | -1.13 | -56.94 | -162.79 | 0.55 | 1.85 | 5.77 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 2.8 | 217.65 | 900.0 | -0.2 | 90.29 | -150.0 | -3.38 | -241.42 | -482.76 | -0.04 | 92.16 | 88.24 | 2.6 | 158.56 | 5100.0 | 0.36 | -16.28 | 50.0 | 0 | 100.0 | 0 | 0.90 | -24.54 | 76.64 | -1.61 | -89.41 | -147.69 | -0.72 | -350.0 | -300.0 | 0.54 | 1.89 | 3.85 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q2 (15) | -2.38 | -320.37 | -165.21 | -2.06 | -249.15 | -243.33 | 2.39 | 218.32 | 258.28 | -0.51 | -187.93 | -121.74 | -4.44 | -1006.12 | -245.57 | 0.43 | 0.0 | -29.51 | -2.0 | 0 | 0 | 1.20 | -0.36 | -1.47 | -0.85 | 24.78 | -168.0 | -0.16 | 77.78 | -110.0 | 0.53 | 1.92 | 1.92 | 0 | 0 | 0 | -643.24 | 0 | -473.61 |
| 23Q1 (14) | 1.08 | -66.87 | -75.78 | -0.59 | 4.84 | -210.53 | -2.02 | 18.55 | 59.68 | 0.58 | -28.4 | 213.73 | 0.49 | -81.44 | -88.52 | 0.43 | 48.28 | 53.57 | 0 | 0 | 0 | 1.20 | 59.43 | 94.85 | -1.13 | -126.0 | -152.56 | -0.72 | -67.44 | -127.8 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 3.26 | 1031.43 | 334.67 | -0.62 | -255.0 | -148.0 | -2.48 | -327.59 | -31.22 | 0.81 | 338.24 | -59.3 | 2.64 | 5180.0 | 428.0 | 0.29 | 20.83 | -34.09 | 0 | 0 | 0 | 0.75 | 47.36 | -8.95 | -0.5 | 23.08 | -109.62 | -0.43 | -219.44 | -109.56 | 0.52 | 0.0 | 1.96 | 0 | 0 | 0 | 3622.22 | 9207.3 | 24096.44 |
| 22Q3 (12) | -0.35 | -109.59 | -109.31 | 0.4 | 166.67 | 2100.0 | -0.58 | 61.59 | 80.67 | -0.34 | -47.83 | 82.56 | 0.05 | -98.36 | -98.66 | 0.24 | -60.66 | 14.29 | 0 | 0 | 0 | 0.51 | -57.91 | 30.59 | -0.65 | -152.0 | -113.74 | 0.36 | -77.5 | -90.24 | 0.52 | 0.0 | 1.96 | 0 | 0 | 0 | -39.77 | -123.1 | -144.43 |
| 22Q2 (11) | 3.65 | -18.16 | 69.77 | -0.6 | -215.79 | -36.36 | -1.51 | 69.86 | 0.0 | -0.23 | 54.9 | -151.11 | 3.05 | -28.57 | 78.36 | 0.61 | 117.86 | 38.64 | 0 | 0 | 0 | 1.22 | 97.05 | 53.92 | 1.25 | -41.86 | -81.2 | 1.6 | -38.22 | -70.48 | 0.52 | 0.0 | 6.12 | 0 | 0 | 0 | 172.17 | 20.06 | 373.27 |
| 22Q1 (10) | 4.46 | 494.67 | 537.14 | -0.19 | 24.0 | 5.0 | -5.01 | -165.08 | -434.0 | -0.51 | -125.63 | 19.05 | 4.27 | 754.0 | 754.0 | 0.28 | -36.36 | 40.0 | 0 | 0 | 0 | 0.62 | -25.51 | 40.0 | 2.15 | -58.65 | -63.56 | 2.59 | -42.44 | -47.03 | 0.52 | 1.96 | 6.12 | 0 | 0 | 0 | 143.41 | 857.97 | 1002.2 |
| 21Q4 (9) | 0.75 | -80.05 | -94.64 | -0.25 | -1150.0 | 47.92 | -1.89 | 37.0 | 81.23 | 1.99 | 202.05 | 85.98 | 0.5 | -86.63 | -96.3 | 0.44 | 109.52 | -10.2 | 0 | 0 | 0 | 0.83 | 111.38 | -18.3 | 5.2 | 9.94 | -48.46 | 4.5 | 21.95 | -43.11 | 0.51 | 0.0 | 2.0 | 0 | 0 | 0 | 14.97 | -83.28 | -91.0 |
| 21Q3 (8) | 3.76 | 74.88 | -53.0 | -0.02 | 95.45 | -106.45 | -3.0 | -98.68 | 45.65 | -1.95 | -533.33 | -80.56 | 3.74 | 118.71 | -54.99 | 0.21 | -52.27 | -53.33 | 0 | 0 | 0 | 0.39 | -50.39 | -63.91 | 4.73 | -28.87 | -42.18 | 3.69 | -31.92 | -43.92 | 0.51 | 4.08 | 0.0 | 0 | 0 | -100.0 | 89.52 | 146.09 | -20.55 |
| 21Q2 (7) | 2.15 | 207.14 | -34.05 | -0.44 | -120.0 | 43.59 | -1.51 | -200.67 | -2616.67 | 0.45 | 171.43 | 275.0 | 1.71 | 242.0 | -31.05 | 0.44 | 120.0 | 158.82 | 0 | 0 | -100.0 | 0.79 | 79.22 | 65.81 | 6.65 | 12.71 | 52.17 | 5.42 | 10.84 | 66.26 | 0.49 | 0.0 | 4.26 | 0 | 0 | -100.0 | 36.38 | 179.6 | -58.26 |
| 21Q1 (6) | 0.7 | -95.0 | -86.56 | -0.2 | 58.33 | 20.0 | 1.5 | 114.9 | 156.6 | -0.63 | -158.88 | -386.36 | 0.5 | -96.3 | -89.92 | 0.2 | -59.18 | -20.0 | 0 | 0 | 0 | 0.44 | -56.53 | -47.83 | 5.9 | -41.53 | 275.8 | 4.89 | -38.18 | 237.24 | 0.49 | -2.0 | -12.5 | 0 | 0 | -100.0 | 13.01 | -92.18 | -94.96 |
| 20Q4 (5) | 13.99 | 74.88 | 180.36 | -0.48 | -254.84 | -128.57 | -10.07 | -82.43 | -177.41 | 1.07 | 199.07 | 1428.57 | 13.51 | 62.58 | 182.64 | 0.49 | 8.89 | 96.0 | 0 | 0 | 0 | 1.01 | -6.62 | 70.72 | 10.09 | 23.35 | 652.99 | 7.91 | 20.21 | 853.01 | 0.5 | -1.96 | -1.96 | 0 | -100.0 | -100.0 | 166.35 | 47.64 | -55.0 |
| 20Q3 (4) | 8.0 | 145.4 | 0.0 | 0.31 | 139.74 | 0.0 | -5.52 | -9300.0 | 0.0 | -1.08 | -1000.0 | 0.0 | 8.31 | 235.08 | 0.0 | 0.45 | 164.71 | 0.0 | 0 | -100.0 | 0.0 | 1.09 | 127.9 | 0.0 | 8.18 | 87.19 | 0.0 | 6.58 | 101.84 | 0.0 | 0.51 | 8.51 | 0.0 | 0.01 | 0.0 | 0.0 | 112.68 | 29.27 | 0.0 |
| 20Q2 (3) | 3.26 | -37.43 | 0.0 | -0.78 | -212.0 | 0.0 | 0.06 | 102.26 | 0.0 | 0.12 | -45.45 | 0.0 | 2.48 | -50.0 | 0.0 | 0.17 | -32.0 | 0.0 | 0.01 | 0 | 0.0 | 0.48 | -43.61 | 0.0 | 4.37 | 178.34 | 0.0 | 3.26 | 124.83 | 0.0 | 0.47 | -16.07 | 0.0 | 0.01 | 0.0 | 0.0 | 87.17 | -66.2 | 0.0 |
| 20Q1 (2) | 5.21 | 4.41 | 0.0 | -0.25 | -19.05 | 0.0 | -2.65 | 27.0 | 0.0 | 0.22 | 214.29 | 0.0 | 4.96 | 3.77 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.85 | 42.26 | 0.0 | 1.57 | 17.16 | 0.0 | 1.45 | 74.7 | 0.0 | 0.56 | 9.8 | 0.0 | 0.01 | 0.0 | 0.0 | 257.92 | -30.22 | 0.0 |
| 19Q4 (1) | 4.99 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -3.63 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 369.63 | 0.0 | 0.0 |
