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) | -3.64 | 0 | -6.65 | 0 | 10.89 | 0 | 0.34 | 0 | -10.29 | 0 | 5.21 | 121.7 | -0.31 | 0 | 6.73 | 166.38 | -5.15 | 0 | -2.4 | 0 | 3.61 | -10.64 | 0.36 | 12.5 | -231.85 | 0 |
| 2022 (9) | 9.52 | 1279.71 | -2.7 | 0 | -6.68 | 0 | -0.54 | 0 | 6.82 | 0 | 2.35 | -46.35 | -0.34 | 0 | 2.53 | -35.28 | -2.45 | 0 | -2.82 | 0 | 4.04 | -12.74 | 0.32 | 18.52 | 618.18 | 12532.41 |
| 2021 (8) | 0.69 | -93.0 | -4.86 | 0 | 4.18 | 0 | 0.01 | 0 | -4.17 | 0 | 4.38 | 56.99 | -0.41 | 0 | 3.90 | 7.41 | 6.48 | 0 | 9.2 | 0 | 4.63 | -20.99 | 0.27 | -3.57 | 4.89 | -97.15 |
| 2020 (7) | 9.86 | -43.62 | -3.12 | 0 | -6.84 | 0 | 0 | 0 | 6.74 | -39.93 | 2.79 | -54.49 | -0.21 | 0 | 3.63 | -29.79 | -2.8 | 0 | -0.4 | 0 | 5.86 | 6.35 | 0.28 | -6.67 | 171.78 | -72.7 |
| 2019 (6) | 17.49 | 329.73 | -6.27 | 0 | -10.92 | 0 | 0 | 0 | 11.22 | 429.25 | 6.13 | 278.4 | -0.22 | 0 | 5.18 | 405.93 | -4.41 | 0 | -3.03 | 0 | 5.51 | 0.55 | 0.3 | -6.25 | 629.14 | 935.68 |
| 2018 (5) | 4.07 | 115.34 | -1.95 | 0 | -2.34 | 0 | 0 | 0 | 2.12 | 0 | 1.62 | 8.0 | -0.32 | 0 | 1.02 | 2.15 | -0.26 | 0 | 0.9 | -75.07 | 5.48 | -8.05 | 0.32 | 0.0 | 60.75 | 217.87 |
| 2017 (4) | 1.89 | -60.21 | -2.03 | 0 | 0.1 | 0 | 0 | 0 | -0.14 | 0 | 1.5 | -6.25 | -0.28 | 0 | 1.00 | -18.33 | 3.21 | 61.31 | 3.61 | 73.56 | 5.96 | -14.61 | 0.32 | 0.0 | 19.11 | -62.26 |
| 2016 (3) | 4.75 | -48.59 | -1.85 | 0 | -4.43 | 0 | 0 | 0 | 2.9 | -36.68 | 1.6 | -61.63 | -0.29 | 0 | 1.23 | -55.91 | 1.99 | 0 | 2.08 | 57.58 | 6.98 | -0.85 | 0.32 | -3.03 | 50.64 | -52.37 |
| 2015 (2) | 9.24 | -59.42 | -4.66 | 0 | -4.25 | 0 | -0.01 | 0 | 4.58 | -77.55 | 4.17 | 39.93 | -0.33 | 0 | 2.78 | 69.63 | -0.75 | 0 | 1.32 | 131.58 | 7.04 | 1.73 | 0.33 | 0.0 | 106.33 | -63.48 |
| 2014 (1) | 22.77 | 254.67 | -2.37 | 0 | -19.86 | 0 | 0 | 0 | 20.4 | 0 | 2.98 | -70.5 | -0.26 | 0 | 1.64 | -70.33 | -0.28 | 0 | 0.57 | -84.47 | 6.92 | 8.29 | 0.33 | -2.94 | 291.18 | 371.69 |
| 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) | 7.58 | 576.73 | 190.42 | -4.33 | -76.02 | -174.05 | -3.43 | -176.73 | -198.26 | 0.29 | 314.29 | 3000.0 | 3.25 | 180.25 | 215.53 | 3.8 | 77.57 | 313.04 | -0.1 | 9.09 | -25.0 | 15.99 | 101.63 | 234.64 | -0.77 | -54.0 | 59.26 | -0.6 | -196.77 | 30.23 | 0.81 | -5.81 | -8.99 | 0.1 | 0.0 | 11.11 | 2445.16 | 2529.78 | 12.42 |
| 24Q2 (19) | -1.59 | 54.7 | -3.92 | -2.46 | -2.07 | -115.79 | 4.47 | -11.49 | 45.6 | 0.07 | -50.0 | 600.0 | -4.05 | 31.59 | -51.69 | 2.14 | 24.42 | 181.58 | -0.11 | 0.0 | -37.5 | 7.93 | 3.48 | 81.07 | -0.5 | -233.33 | 78.35 | 0.62 | -16.22 | 141.61 | 0.86 | -2.27 | -4.44 | 0.1 | 0.0 | 11.11 | -100.63 | 50.69 | 0 |
| 24Q1 (18) | -3.51 | -42.11 | -56.0 | -2.41 | -72.14 | 5.12 | 5.05 | 15.03 | 10.26 | 0.14 | 170.0 | -74.07 | -5.92 | -52.97 | -23.59 | 1.72 | 21.13 | -18.48 | -0.11 | -57.14 | -57.14 | 7.66 | 22.91 | -34.5 | -0.15 | 31.82 | 79.73 | 0.74 | 111.43 | 280.49 | 0.88 | 0.0 | -6.38 | 0.1 | 0.0 | 11.11 | -204.07 | -9.88 | 43.77 |
| 23Q4 (17) | -2.47 | -194.64 | -218.18 | -1.4 | 11.39 | -169.23 | 4.39 | 481.74 | 341.21 | -0.2 | -1900.0 | 62.96 | -3.87 | -475.73 | -346.5 | 1.42 | 54.35 | 215.56 | -0.07 | 12.5 | -40.0 | 6.24 | 30.49 | 146.13 | -0.22 | 88.36 | 90.09 | 0.35 | 140.7 | 133.65 | 0.88 | -1.12 | -8.33 | 0.1 | 11.11 | 25.0 | -185.71 | -108.54 | 0 |
| 23Q3 (16) | 2.61 | 270.59 | -57.14 | -1.58 | -38.6 | -119.44 | -1.15 | -137.46 | 75.89 | -0.01 | -200.0 | 50.0 | 1.03 | 138.58 | -80.82 | 0.92 | 21.05 | 130.0 | -0.08 | 0.0 | -14.29 | 4.78 | 9.1 | 156.88 | -1.89 | 18.18 | 16.74 | -0.86 | 42.28 | 61.61 | 0.89 | -1.11 | -6.32 | 0.09 | 0.0 | 12.5 | 2175.00 | 0 | 0 |
| 23Q2 (15) | -1.53 | 32.0 | -264.29 | -1.14 | 55.12 | -356.0 | 3.07 | -32.97 | 395.16 | 0.01 | -98.15 | -50.0 | -2.67 | 44.26 | -298.51 | 0.76 | -63.98 | 153.33 | -0.08 | -14.29 | 20.0 | 4.38 | -62.57 | 272.92 | -2.31 | -212.16 | -353.85 | -1.49 | -263.41 | -338.24 | 0.9 | -4.26 | -10.89 | 0.09 | 0.0 | 12.5 | 0.00 | 100.0 | 100.0 |
| 23Q1 (14) | -2.25 | -207.66 | -227.84 | -2.54 | -388.46 | -109.92 | 4.58 | 351.65 | 736.11 | 0.54 | 200.0 | 0 | -4.79 | -405.1 | -970.91 | 2.11 | 368.89 | 75.83 | -0.07 | -40.0 | 36.36 | 11.70 | 361.87 | 175.21 | -0.74 | 66.67 | -166.07 | -0.41 | 60.58 | -151.25 | 0.94 | -2.08 | -16.07 | 0.09 | 12.5 | 12.5 | -362.90 | 0 | -512.39 |
| 22Q4 (13) | 2.09 | -65.68 | -42.58 | -0.52 | 27.78 | 57.72 | -1.82 | 61.84 | 30.53 | -0.54 | -2600.0 | -5500.0 | 1.57 | -70.76 | -34.85 | 0.45 | 12.5 | -58.33 | -0.05 | 28.57 | 50.0 | 2.53 | 36.19 | -26.78 | -2.22 | 2.2 | -865.52 | -1.04 | 53.57 | -233.33 | 0.96 | 1.05 | -13.51 | 0.08 | 0.0 | 14.29 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 6.09 | 1550.0 | 1284.09 | -0.72 | -188.0 | 30.1 | -4.77 | -869.35 | -607.45 | -0.02 | -200.0 | -100.0 | 5.37 | 901.49 | 1010.17 | 0.4 | 33.33 | -47.37 | -0.07 | 30.0 | 46.15 | 1.86 | 58.39 | -26.81 | -2.27 | -349.45 | -241.88 | -2.24 | -558.82 | -169.88 | 0.95 | -5.94 | -10.38 | 0.08 | 0.0 | 14.29 | 0.00 | 100.0 | -100.0 |
| 22Q2 (11) | -0.42 | -123.86 | 89.83 | -0.25 | 79.34 | 75.96 | 0.62 | 186.11 | -87.67 | 0.02 | 0 | 0 | -0.67 | -221.82 | 87.04 | 0.3 | -75.0 | -71.15 | -0.1 | 9.09 | 0.0 | 1.17 | -72.38 | -69.01 | 0.91 | -18.75 | -65.4 | -0.34 | -142.5 | -106.27 | 1.01 | -9.82 | -14.41 | 0.08 | 0.0 | 14.29 | -56.00 | -163.64 | 9.56 |
| 22Q1 (10) | 1.76 | -51.65 | 137.84 | -1.21 | 1.63 | 22.93 | -0.72 | 72.52 | -186.75 | 0 | -100.0 | 0 | 0.55 | -77.18 | 166.27 | 1.2 | 11.11 | -19.46 | -0.11 | -10.0 | -57.14 | 4.25 | 22.88 | -32.56 | 1.12 | 286.21 | -42.56 | 0.8 | 2.56 | -79.06 | 1.12 | 0.9 | -11.81 | 0.08 | 14.29 | 14.29 | 88.00 | -52.62 | 513.62 |
| 21Q4 (9) | 3.64 | 727.27 | 13.4 | -1.23 | -19.42 | -35.16 | -2.62 | -378.72 | -15.93 | 0.01 | 200.0 | 200.0 | 2.41 | 508.47 | 4.78 | 1.08 | 42.11 | 27.06 | -0.1 | 23.08 | -66.67 | 3.46 | 36.14 | -7.26 | 0.29 | -81.88 | -81.99 | 0.78 | 193.98 | -72.82 | 1.11 | 4.72 | -22.92 | 0.07 | 0.0 | 0.0 | 185.71 | 26.62 | 153.4 |
| 21Q3 (8) | 0.44 | 110.65 | -16.98 | -1.03 | 0.96 | -139.53 | 0.94 | -81.31 | 244.62 | -0.01 | 0 | 0 | -0.59 | 88.59 | -690.0 | 0.76 | -26.92 | 85.37 | -0.13 | -30.0 | -225.0 | 2.54 | -32.94 | 22.07 | 1.6 | -39.16 | 490.24 | -0.83 | -115.31 | -302.44 | 1.06 | -10.17 | -26.9 | 0.07 | 0.0 | 0.0 | 146.67 | 336.87 | 434.09 |
| 21Q2 (7) | -4.13 | -658.11 | -181.14 | -1.04 | 33.76 | -70.49 | 5.03 | 506.02 | 173.32 | 0 | 0 | 0 | -5.17 | -522.89 | -215.4 | 1.04 | -30.2 | 82.46 | -0.1 | -42.86 | -150.0 | 3.79 | -39.89 | -14.62 | 2.63 | 34.87 | 182.97 | 5.42 | 41.88 | 426.51 | 1.18 | -7.09 | -19.73 | 0.07 | 0.0 | 0.0 | -61.92 | -531.76 | 0 |
| 21Q1 (6) | 0.74 | -76.95 | -28.16 | -1.57 | -72.53 | -35.34 | 0.83 | 136.73 | -71.67 | 0 | 100.0 | 0 | -0.83 | -136.09 | -538.46 | 1.49 | 75.29 | 56.84 | -0.07 | -16.67 | -16.67 | 6.31 | 68.99 | 42.31 | 1.95 | 21.12 | 337.8 | 3.82 | 33.1 | 289.11 | 1.27 | -11.81 | -15.89 | 0.07 | 0.0 | 0.0 | 14.34 | -80.43 | 0 |
| 20Q4 (5) | 3.21 | 505.66 | -62.01 | -0.91 | -111.63 | 48.88 | -2.26 | -247.69 | 66.17 | -0.01 | 0 | 0.0 | 2.3 | 2200.0 | -65.52 | 0.85 | 107.32 | -52.51 | -0.06 | -50.0 | -20.0 | 3.73 | 79.2 | -48.34 | 1.61 | 492.68 | 168.8 | 2.87 | 600.0 | 240.69 | 1.44 | -0.69 | 5.11 | 0.07 | 0.0 | 0.0 | 73.29 | 166.88 | 0 |
| 20Q3 (4) | 0.53 | -89.59 | 0.0 | -0.43 | 29.51 | 0.0 | -0.65 | 90.52 | 0.0 | 0 | 0 | 0.0 | 0.1 | -97.77 | 0.0 | 0.41 | -28.07 | 0.0 | -0.04 | 0.0 | 0.0 | 2.08 | -53.09 | 0.0 | -0.41 | 87.07 | 0.0 | 0.41 | 124.7 | 0.0 | 1.45 | -1.36 | 0.0 | 0.07 | 0.0 | 0.0 | 27.46 | 0 | 0.0 |
| 20Q2 (3) | 5.09 | 394.17 | 0.0 | -0.61 | 47.41 | 0.0 | -6.86 | -334.13 | 0.0 | 0 | 0 | 0.0 | 4.48 | 3546.15 | 0.0 | 0.57 | -40.0 | 0.0 | -0.04 | 33.33 | 0.0 | 4.44 | 0.19 | 0.0 | -3.17 | -286.59 | 0.0 | -1.66 | 17.82 | 0.0 | 1.47 | -2.65 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 1.03 | -87.81 | 0.0 | -1.16 | 34.83 | 0.0 | 2.93 | 143.86 | 0.0 | 0 | 100.0 | 0.0 | -0.13 | -101.95 | 0.0 | 0.95 | -46.93 | 0.0 | -0.06 | -20.0 | 0.0 | 4.43 | -38.66 | 0.0 | -0.82 | 64.96 | 0.0 | -2.02 | 0.98 | 0.0 | 1.51 | 10.22 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 8.45 | 0.0 | 0.0 | -1.78 | 0.0 | 0.0 | -6.68 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 6.67 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 7.22 | 0.0 | 0.0 | -2.34 | 0.0 | 0.0 | -2.04 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
