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) | 17.63 | 423.15 | -1.68 | 0 | -14.11 | 0 | 1.87 | -27.24 | 15.95 | 0 | 4.26 | -28.04 | 0 | 0 | 5.43 | -9.97 | -10.32 | 0 | -12.12 | 0 | 7.98 | -1.36 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 3.37 | 0 | -5.02 | 0 | 2.04 | -72.58 | 2.57 | 0 | -1.65 | 0 | 5.92 | 18.16 | 0 | 0 | 6.04 | 20.56 | 0.97 | -73.42 | 0.22 | -87.91 | 8.09 | 7.72 | 0 | 0 | 40.55 | 0 |
| 2021 (8) | -5.23 | 0 | -4.86 | 0 | 7.44 | -36.14 | -0.13 | 0 | -10.09 | 0 | 5.01 | 67.0 | 0 | 0 | 5.01 | 22.56 | 3.65 | 0 | 1.82 | 0 | 7.51 | -0.79 | 0 | 0 | -56.06 | 0 |
| 2020 (7) | -3.15 | 0 | -2.82 | 0 | 11.65 | 37.71 | 0.73 | 630.0 | -5.97 | 0 | 3.0 | -63.86 | 0 | 0 | 4.08 | -56.37 | -8.52 | 0 | -9.37 | 0 | 7.57 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.32 | -90.27 | -8.22 | 0 | 8.46 | 88.0 | 0.1 | 0 | -7.9 | 0 | 8.3 | -20.42 | 0 | 0 | 9.36 | -15.56 | -0.42 | 0 | -2.72 | 0 | 7.57 | 31.65 | 0 | 0 | 6.60 | -85.32 |
| 2018 (5) | 3.29 | 722.5 | -10.32 | 0 | 4.5 | -77.15 | -0.25 | 0 | -7.03 | 0 | 10.43 | -53.54 | 0 | 0 | 11.09 | -56.3 | 2.38 | -32.77 | 1.57 | -26.98 | 5.75 | 18.31 | 0 | 0 | 44.95 | 687.67 |
| 2017 (4) | 0.4 | -90.78 | -22.42 | 0 | 19.69 | 19590.0 | -0.62 | 0 | -22.02 | 0 | 22.45 | 192.32 | 0 | 0 | 25.38 | 191.1 | 3.54 | -40.9 | 2.15 | -58.97 | 4.86 | -4.52 | 0 | 0 | 5.71 | -86.42 |
| 2016 (3) | 4.34 | -56.43 | -7.59 | 0 | 0.1 | -95.52 | 1.03 | 0 | -3.25 | 0 | 7.68 | -4.6 | 0 | 0 | 8.72 | -11.3 | 5.99 | 20.77 | 5.24 | 15.93 | 5.09 | 5.38 | 0 | 0 | 42.01 | -60.56 |
| 2015 (2) | 9.96 | 64.63 | -5.17 | 0 | 2.23 | 3616.67 | -0.14 | 0 | 4.79 | 0 | 8.05 | 12.43 | 0 | 0 | 9.83 | 11.98 | 4.96 | 53.56 | 4.52 | 20.86 | 4.83 | -2.42 | 0 | 0 | 106.52 | 53.01 |
| 2014 (1) | 6.05 | 13.94 | -8.03 | 0 | 0.06 | 0 | 0.56 | 0 | -1.98 | 0 | 7.16 | 168.16 | 0 | 0 | 8.78 | 151.24 | 3.23 | 50.93 | 3.74 | 62.61 | 4.95 | -6.95 | 0 | 0 | 69.62 | -0.09 |
| 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) | 2.58 | 32.31 | 6.17 | 0.14 | 108.59 | 112.84 | -3.3 | 21.62 | -78.38 | -0.41 | -241.67 | -197.62 | 2.72 | 750.0 | 102.99 | 1.28 | -20.99 | 15.32 | 0 | 0 | 0 | 6.03 | -34.81 | 9.93 | -0.59 | 58.45 | 86.31 | -1.56 | -26.83 | 65.02 | 1.94 | 0.0 | -2.02 | 0 | 0 | 0 | 678.95 | 147.21 | 0 |
| 24Q2 (19) | 1.95 | -57.42 | 12.72 | -1.63 | 44.93 | -56.73 | -4.21 | -227.58 | -216.54 | -0.12 | -1100.0 | -140.0 | 0.32 | -80.25 | -53.62 | 1.62 | 0.62 | 54.29 | 0 | 0 | 0 | 9.26 | 11.14 | 41.68 | -1.42 | -610.0 | -5.19 | -1.23 | -1857.14 | 0.0 | 1.94 | 0.52 | -4.9 | 0 | 0 | 0 | 274.65 | 19.93 | 28.59 |
| 24Q1 (18) | 4.58 | -23.28 | -38.93 | -2.96 | -296.03 | -181.9 | 3.3 | 169.18 | 153.57 | -0.01 | -102.94 | -101.18 | 1.62 | -78.34 | -74.88 | 1.61 | 54.81 | 51.89 | 0 | 0 | 0 | 8.33 | 82.84 | 51.42 | -0.2 | 96.4 | -122.47 | 0.07 | 101.08 | 16.67 | 1.93 | 1.05 | -5.85 | 0 | 0 | 0 | 229.00 | 0 | -35.57 |
| 23Q4 (17) | 5.97 | 145.68 | 170.14 | 1.51 | 238.53 | 220.8 | -4.77 | -157.84 | -3280.0 | 0.34 | -19.05 | 36.0 | 7.48 | 458.21 | 679.17 | 1.04 | -6.31 | -18.75 | 0 | 0 | 0 | 4.56 | -17.02 | -21.74 | -5.55 | -28.77 | -1600.0 | -6.48 | -45.29 | -266.58 | 1.91 | -3.54 | -13.96 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 2.43 | 40.46 | 386.0 | -1.09 | -4.81 | 22.7 | -1.85 | -39.1 | -678.12 | 0.42 | 40.0 | 185.71 | 1.34 | 94.2 | 247.25 | 1.11 | 5.71 | -48.13 | 0 | 0 | 0 | 5.49 | -15.98 | -31.59 | -4.31 | -219.26 | -573.44 | -4.46 | -262.6 | -1211.76 | 1.98 | -2.94 | -0.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 1.73 | -76.93 | 288.04 | -1.04 | 0.95 | 22.39 | -1.33 | 78.41 | -158.33 | 0.3 | -64.71 | 132.61 | 0.69 | -89.3 | 130.53 | 1.05 | -0.94 | -29.05 | 0 | 0 | 0 | 6.53 | 18.78 | 1.89 | -1.35 | -251.69 | -550.0 | -1.23 | -2150.0 | -400.0 | 2.04 | -0.49 | 3.55 | 0 | 0 | 0 | 213.58 | -39.91 | 652.52 |
| 23Q1 (14) | 7.5 | 239.37 | 371.7 | -1.05 | 16.0 | -2.94 | -6.16 | -4206.67 | -780.0 | 0.85 | 240.0 | -77.21 | 6.45 | 571.88 | 1031.58 | 1.06 | -17.19 | 3.92 | 0 | 0 | 0 | 5.50 | -5.5 | 42.05 | 0.89 | 140.54 | -5.32 | 0.06 | -98.46 | 101.6 | 2.05 | -7.66 | 7.33 | 0 | 0 | 0 | 355.45 | 882.72 | 0 |
| 22Q4 (13) | 2.21 | 342.0 | 230.0 | -1.25 | 11.35 | -316.67 | 0.15 | -53.12 | -94.12 | 0.25 | 151.02 | -64.79 | 0.96 | 205.49 | 148.0 | 1.28 | -40.19 | -14.67 | 0 | 0 | 0 | 5.82 | -27.46 | 20.1 | 0.37 | 157.81 | -71.54 | 3.89 | 1244.12 | 411.84 | 2.22 | 11.56 | 18.72 | 0 | 0 | 0 | 36.17 | 19.36 | 155.96 |
| 22Q3 (12) | 0.5 | 154.35 | 110.94 | -1.41 | -5.22 | -41.0 | 0.32 | -85.96 | -91.79 | -0.49 | 46.74 | 41.67 | -0.91 | 59.73 | 83.66 | 2.14 | 44.59 | 76.86 | 0 | 0 | 0 | 8.02 | 25.13 | 70.03 | -0.64 | -313.33 | -186.49 | -0.34 | -182.93 | -173.91 | 1.99 | 1.02 | 5.85 | 0 | 0 | 0 | 30.30 | 178.39 | 115.52 |
| 22Q2 (11) | -0.92 | -157.86 | -119.05 | -1.34 | -31.37 | 50.92 | 2.28 | 425.71 | 28.09 | -0.92 | -124.66 | -1214.29 | -2.26 | -496.49 | 28.25 | 1.48 | 45.1 | 1.37 | 0 | 0 | 0 | 6.41 | 65.59 | -3.15 | 0.3 | -68.09 | -66.67 | 0.41 | 110.96 | 2.5 | 1.97 | 3.14 | 5.91 | 0 | 0 | 0 | -38.66 | 0 | -108.0 |
| 22Q1 (10) | 1.59 | 193.53 | 8.9 | -1.02 | -240.0 | -22.89 | -0.7 | -127.45 | 11.39 | 3.73 | 425.35 | 6116.67 | 0.57 | 128.5 | -9.52 | 1.02 | -32.0 | 22.89 | 0 | 0 | 0 | 3.87 | -20.1 | -0.06 | 0.94 | -27.69 | 34.29 | -3.74 | -592.11 | -1970.0 | 1.91 | 2.14 | 1.06 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -1.7 | 62.8 | -288.89 | -0.3 | 70.0 | 82.76 | 2.55 | -34.62 | 12.83 | 0.71 | 184.52 | 102.86 | -2.0 | 64.09 | -138.1 | 1.5 | 23.97 | -10.18 | 0 | 0 | 0 | 4.85 | 2.7 | -28.26 | 1.3 | 75.68 | 126.69 | 0.76 | 65.22 | 113.24 | 1.87 | -0.53 | -5.56 | 0 | 0 | 0 | -64.64 | 66.9 | 0 |
| 21Q3 (8) | -4.57 | -988.1 | -111.57 | -1.0 | 63.37 | -81.82 | 3.9 | 119.1 | 57.26 | -0.84 | -1100.0 | -264.71 | -5.57 | -76.83 | -105.54 | 1.21 | -17.12 | 70.42 | 0 | 0 | 0 | 4.72 | -28.73 | 22.03 | 0.74 | -17.78 | 131.25 | 0.46 | 15.0 | 360.0 | 1.88 | 1.08 | -2.08 | 0 | 0 | 0 | -195.30 | -950.9 | -82.64 |
| 21Q2 (7) | -0.42 | -128.77 | 59.62 | -2.73 | -228.92 | -5360.0 | 1.78 | 325.32 | 33.83 | -0.07 | -216.67 | -117.95 | -3.15 | -600.0 | -188.99 | 1.46 | 75.9 | 1227.27 | 0 | 0 | 0 | 6.62 | 70.88 | 601.26 | 0.9 | 28.57 | 136.44 | 0.4 | 100.0 | 118.18 | 1.86 | -1.59 | 2.2 | 0 | 0 | 0 | -18.58 | -126.6 | 0 |
| 21Q1 (6) | 1.46 | 62.22 | 271.76 | -0.83 | 52.3 | -72.92 | -0.79 | -134.96 | -114.16 | 0.06 | -82.86 | 111.54 | 0.63 | 175.0 | 147.37 | 0.83 | -50.3 | 62.75 | 0 | 0 | 0 | 3.87 | -42.64 | 42.16 | 0.7 | 114.37 | 146.67 | 0.2 | 103.48 | 113.16 | 1.89 | -4.55 | 1.61 | 0 | 0 | 0 | 69.86 | 0 | 127.94 |
| 20Q4 (5) | 0.9 | 141.67 | 50.0 | -1.74 | -216.36 | -46.22 | 2.26 | -8.87 | 169.05 | 0.35 | -31.37 | 0.0 | -0.84 | 69.0 | -42.37 | 1.67 | 135.21 | 41.53 | 0 | 0 | 0 | 6.76 | 74.7 | 40.09 | -4.87 | -1621.88 | -302.48 | -5.74 | -5840.0 | -172.04 | 1.98 | 3.12 | 1.02 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -2.16 | -107.69 | 0.0 | -0.55 | -1000.0 | 0.0 | 2.48 | 86.47 | 0.0 | 0.51 | 30.77 | 0.0 | -2.71 | -148.62 | 0.0 | 0.71 | 545.45 | 0.0 | 0 | 0 | 0.0 | 3.87 | 309.56 | 0.0 | 0.32 | 112.96 | 0.0 | 0.1 | 104.55 | 0.0 | 1.92 | 5.49 | 0.0 | 0 | 0 | 0.0 | -106.93 | 0 | 0.0 |
| 20Q2 (3) | -1.04 | -22.35 | 0.0 | -0.05 | 89.58 | 0.0 | 1.33 | -76.16 | 0.0 | 0.39 | 175.0 | 0.0 | -1.09 | 18.05 | 0.0 | 0.11 | -78.43 | 0.0 | 0 | 0 | 0.0 | 0.94 | -65.36 | 0.0 | -2.47 | -64.67 | 0.0 | -2.2 | -44.74 | 0.0 | 1.82 | -2.15 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.85 | -241.67 | 0.0 | -0.48 | 59.66 | 0.0 | 5.58 | 564.29 | 0.0 | -0.52 | -248.57 | 0.0 | -1.33 | -125.42 | 0.0 | 0.51 | -56.78 | 0.0 | 0 | 0 | 0.0 | 2.73 | -43.47 | 0.0 | -1.5 | -23.97 | 0.0 | -1.52 | 27.96 | 0.0 | 1.86 | -5.1 | 0.0 | 0 | 0 | 0.0 | -250.00 | 0 | 0.0 |
| 19Q4 (1) | 0.6 | 0.0 | 0.0 | -1.19 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.82 | 0.0 | 0.0 | -1.21 | 0.0 | 0.0 | -2.11 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
