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) | 20.7 | 0 | -1.67 | 0 | -5.89 | 0 | 0.6 | 0 | 19.03 | 0 | 1.73 | -66.6 | 0 | 0 | 2.58 | -77.35 | 4.8 | 0 | 3.09 | 0 | 3.53 | 1.44 | 0.21 | 16.67 | 303.07 | 0 |
| 2022 (9) | -18.74 | 0 | -5.29 | 0 | -2.1 | 0 | -0.08 | 0 | -24.03 | 0 | 5.18 | -48.25 | 0 | 0 | 11.39 | 108.94 | -4.3 | 0 | -2.99 | 0 | 3.48 | 32.32 | 0.18 | 20.0 | -2797.01 | 0 |
| 2021 (8) | 28.36 | 85.48 | -9.54 | 0 | 0.82 | 0 | -0.01 | 0 | 18.82 | 73.14 | 10.01 | 52.36 | 0 | 0 | 5.45 | -5.65 | 14.25 | 23.27 | 10.53 | 28.89 | 2.63 | 59.39 | 0.15 | 25.0 | 213.07 | 38.52 |
| 2020 (7) | 15.29 | -2.24 | -4.42 | 0 | -5.98 | 0 | -0.59 | 0 | 10.87 | -32.61 | 6.57 | 85.07 | 0 | 0 | 5.78 | 28.58 | 11.56 | 66.57 | 8.17 | -35.77 | 1.65 | 20.44 | 0.12 | 33.33 | 153.82 | 39.46 |
| 2019 (6) | 15.64 | 53.18 | 0.49 | -75.38 | -8.57 | 0 | 9.77 | 0 | 16.13 | 32.21 | 3.55 | 44.9 | 0 | 0 | 4.49 | 13.43 | 6.94 | 27.57 | 12.72 | 218.8 | 1.37 | 12.3 | 0.09 | 0.0 | 110.30 | -42.75 |
| 2018 (5) | 10.21 | 51.48 | 1.99 | 0 | -7.57 | 0 | -0.75 | 0 | 12.2 | 129.76 | 2.45 | 78.83 | 4.09 | 0 | 3.96 | 53.68 | 5.44 | 36.34 | 3.99 | 47.78 | 1.22 | 11.93 | 0.09 | -40.0 | 192.64 | 12.61 |
| 2017 (4) | 6.74 | 0 | -1.43 | 0 | -0.6 | 0 | -0.38 | 0 | 5.31 | 0 | 1.37 | 45.74 | 0 | 0 | 2.58 | 0.54 | 3.99 | 256.25 | 2.7 | 154.72 | 1.09 | 13.54 | 0.15 | 0.0 | 171.07 | 0 |
| 2016 (3) | -0.22 | 0 | -0.83 | 0 | -1.03 | 0 | -0.42 | 0 | -1.05 | 0 | 0.94 | -49.19 | 0 | 0 | 2.56 | -52.11 | 1.12 | -9.68 | 1.06 | -17.19 | 0.96 | 11.63 | 0.15 | 36.36 | -10.14 | 0 |
| 2015 (2) | 3.17 | 296.25 | -1.03 | 0 | 0.27 | -84.57 | -0.13 | 0 | 2.14 | 0 | 1.85 | -76.22 | 0 | 0 | 5.35 | -75.19 | 1.24 | 3.33 | 1.28 | -13.51 | 0.86 | 6.17 | 0.11 | 266.67 | 140.89 | 308.58 |
| 2014 (1) | 0.8 | 233.33 | -5.8 | 0 | 1.75 | 0 | 0.1 | 0 | -5.0 | 0 | 7.78 | 620.37 | -0.73 | 0 | 21.58 | 556.64 | 1.2 | 140.0 | 1.48 | -28.5 | 0.81 | 1.25 | 0.03 | -25.0 | 34.48 | 318.1 |
| 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) | -0.44 | 91.91 | -103.65 | -0.18 | 10.0 | 74.29 | -0.39 | 94.6 | 65.18 | -0.11 | -157.89 | -105.37 | -0.62 | 89.01 | -105.45 | 0.15 | 25.0 | -77.61 | 0 | 0 | 0 | 1.03 | 26.12 | -63.98 | 0.27 | -55.0 | -88.05 | 0.08 | -91.75 | -96.21 | 0.79 | -2.47 | -11.24 | 0.05 | 0.0 | 0.0 | -47.83 | 83.91 | -112.09 |
| 24Q2 (19) | -5.44 | -232.04 | -1166.67 | -0.2 | -5.26 | 45.95 | -7.22 | -3181.82 | -581.13 | 0.19 | 152.78 | 171.43 | -5.64 | -243.51 | -4128.57 | 0.12 | -29.41 | -66.67 | 0 | 0 | 0 | 0.82 | 5.38 | -76.75 | 0.6 | -69.7 | 452.94 | 0.97 | -60.08 | 977.78 | 0.81 | -2.41 | -8.99 | 0.05 | 0.0 | -16.67 | -297.27 | -338.82 | -706.19 |
| 24Q1 (18) | 4.12 | -56.08 | 424.41 | -0.19 | -2000.0 | 69.35 | -0.22 | 93.04 | 59.26 | -0.36 | -202.86 | 80.75 | 3.93 | -58.15 | 307.94 | 0.17 | 0.0 | -68.52 | 0 | 0 | 0 | 0.78 | 26.29 | -91.52 | 1.98 | -43.1 | 353.85 | 2.43 | 47.27 | 419.74 | 0.83 | -4.6 | -5.68 | 0.05 | 0.0 | 0.0 | 124.47 | -65.9 | 116.66 |
| 23Q4 (17) | 9.38 | -22.29 | 220.14 | 0.01 | 101.43 | 101.32 | -3.16 | -182.14 | -2006.67 | 0.35 | -82.93 | 106.33 | 9.39 | -17.41 | 332.72 | 0.17 | -74.63 | -77.63 | 0 | 0 | 0 | 0.62 | -78.54 | -92.74 | 3.48 | 53.98 | 416.36 | 1.65 | -21.8 | 242.24 | 0.87 | -2.25 | -2.25 | 0.05 | 0.0 | 0.0 | 364.98 | -7.77 | 0 |
| 23Q3 (16) | 12.07 | 2266.67 | 288.1 | -0.7 | -89.19 | 48.91 | -1.12 | -5.66 | 81.73 | 2.05 | 2828.57 | -44.44 | 11.37 | 8021.43 | 553.45 | 0.67 | 86.11 | -51.09 | 0 | 0 | 0 | 2.87 | -18.58 | -77.54 | 2.26 | 1429.41 | 294.83 | 2.11 | 2244.44 | 590.7 | 0.89 | 0.0 | 4.71 | 0.05 | -16.67 | 0.0 | 395.74 | 706.99 | -40.19 |
| 23Q2 (15) | 0.51 | 140.16 | 109.39 | -0.37 | 40.32 | 68.38 | -1.06 | -96.3 | -197.25 | 0.07 | 103.74 | -87.27 | 0.14 | 107.41 | 102.12 | 0.36 | -33.33 | -66.36 | 0 | 0 | 0 | 3.52 | -61.58 | -68.92 | -0.17 | 78.21 | 86.72 | 0.09 | 111.84 | 110.23 | 0.89 | 1.14 | 1.14 | 0.06 | 20.0 | 50.0 | 49.04 | 106.56 | 100.36 |
| 23Q1 (14) | -1.27 | -143.34 | 93.44 | -0.62 | 18.42 | 68.84 | -0.54 | -260.0 | -117.48 | -1.87 | 66.18 | -254.55 | -1.89 | -187.1 | 91.14 | 0.54 | -28.95 | -72.86 | 0 | 0 | 0 | 9.17 | 8.21 | -24.67 | -0.78 | 29.09 | -2.63 | -0.76 | 34.48 | -49.02 | 0.88 | -1.12 | 2.33 | 0.05 | 0.0 | 25.0 | -747.06 | 0 | 84.94 |
| 22Q4 (13) | 2.93 | -5.79 | -80.74 | -0.76 | 44.53 | 46.48 | -0.15 | 97.55 | -102.95 | -5.53 | -249.86 | -1517.95 | 2.17 | 24.71 | -84.26 | 0.76 | -44.53 | -58.92 | 0 | 0 | 0 | 8.47 | -33.64 | 132.98 | -1.1 | 5.17 | -131.98 | -1.16 | -169.77 | -147.35 | 0.89 | 4.71 | 15.58 | 0.05 | 0.0 | 25.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 3.11 | 157.27 | 465.88 | -1.37 | -17.09 | 64.42 | -6.13 | -662.39 | 37.0 | 3.69 | 570.91 | 668.75 | 1.74 | 126.36 | 137.02 | 1.37 | 28.04 | -64.87 | 0 | 0 | 0 | 12.77 | 12.64 | 39.33 | -1.16 | 9.38 | -138.93 | -0.43 | 51.14 | -117.27 | 0.85 | -3.41 | 21.43 | 0.05 | 25.0 | 25.0 | 661.70 | 104.87 | 2614.47 |
| 22Q2 (11) | -5.43 | 71.94 | -150.65 | -1.17 | 41.21 | 61.39 | 1.09 | -64.72 | -83.05 | 0.55 | -54.55 | 350.0 | -6.6 | 69.07 | -185.83 | 1.07 | -46.23 | -64.8 | 0 | 0 | 0 | 11.33 | -6.87 | 85.87 | -1.28 | -68.42 | -134.5 | -0.88 | -72.55 | -137.61 | 0.88 | 2.33 | 39.68 | 0.04 | 0.0 | 0.0 | -13575.00 | -173.6 | -3911.64 |
| 22Q1 (10) | -19.35 | -227.22 | -689.94 | -1.99 | -40.14 | -60.48 | 3.09 | -39.17 | 421.88 | 1.21 | 210.26 | 280.6 | -21.34 | -254.75 | -1146.08 | 1.99 | 7.57 | 63.11 | 0 | 0 | 0 | 12.17 | 234.68 | 302.95 | -0.76 | -122.09 | -118.45 | -0.51 | -120.82 | -115.74 | 0.86 | 11.69 | 62.26 | 0.04 | 0.0 | 33.33 | -4961.54 | -1163.42 | -5848.12 |
| 21Q4 (9) | 15.21 | 1889.41 | 26.43 | -1.42 | 63.12 | 26.8 | 5.08 | 152.21 | 306.4 | 0.39 | -18.75 | -49.35 | 13.79 | 393.4 | 36.67 | 1.85 | -52.56 | -54.09 | 0 | 0 | 0 | 3.64 | -60.31 | -59.21 | 3.44 | 15.44 | -33.97 | 2.45 | -1.61 | -28.99 | 0.77 | 10.0 | 67.39 | 0.04 | 0.0 | 33.33 | 466.56 | 1872.94 | 52.81 |
| 21Q3 (8) | -0.85 | -107.93 | -114.21 | -3.85 | -27.06 | -116.29 | -9.73 | -251.32 | -41.01 | 0.48 | 318.18 | 187.27 | -4.7 | -161.12 | -211.9 | 3.9 | 28.29 | 126.74 | 0 | 0 | 0 | 9.16 | 50.26 | 89.56 | 2.98 | -19.68 | -14.12 | 2.49 | 6.41 | -1.97 | 0.7 | 11.11 | 70.73 | 0.04 | 0.0 | 33.33 | -26.32 | -107.39 | -113.11 |
| 21Q2 (7) | 10.72 | 226.83 | 459.73 | -3.03 | -144.35 | -494.12 | 6.43 | 769.79 | 374.79 | -0.22 | 67.16 | 67.65 | 7.69 | 276.96 | 320.34 | 3.04 | 149.18 | 367.69 | 0 | 0 | 0 | 6.10 | 101.89 | 76.57 | 3.71 | -9.95 | 93.23 | 2.34 | -27.78 | 80.0 | 0.63 | 18.87 | 57.5 | 0.04 | 33.33 | 33.33 | 356.15 | 312.61 | 306.76 |
| 21Q1 (6) | 3.28 | -72.73 | 1161.54 | -1.24 | 36.08 | -552.63 | -0.96 | -176.8 | -147.76 | -0.67 | -187.01 | -458.33 | 2.04 | -79.78 | 2814.29 | 1.22 | -69.73 | 577.78 | 0 | 0 | 0 | 3.02 | -66.12 | 137.45 | 4.12 | -20.92 | 333.68 | 3.24 | -6.09 | 264.04 | 0.53 | 15.22 | 35.9 | 0.03 | 0.0 | 0.0 | 86.32 | -71.73 | 334.9 |
| 20Q4 (5) | 12.03 | 101.17 | -6.96 | -1.94 | -8.99 | -151.95 | 1.25 | 118.12 | 129.62 | 0.77 | 240.0 | -40.77 | 10.09 | 140.24 | -17.02 | 4.03 | 134.3 | 444.59 | 0 | 0 | 0 | 8.92 | 84.44 | 153.14 | 5.21 | 50.14 | 104.31 | 3.45 | 35.83 | 88.52 | 0.46 | 12.2 | 24.32 | 0.03 | 0.0 | 0.0 | 305.33 | 52.15 | -47.34 |
| 20Q3 (4) | 5.98 | 300.67 | 0.0 | -1.78 | -249.02 | 0.0 | -6.9 | -194.87 | 0.0 | -0.55 | 19.12 | 0.0 | 4.2 | 220.34 | 0.0 | 1.72 | 164.62 | 0.0 | 0 | 0 | 0.0 | 4.83 | 39.97 | 0.0 | 3.47 | 80.73 | 0.0 | 2.54 | 95.38 | 0.0 | 0.41 | 2.5 | 0.0 | 0.03 | 0.0 | 0.0 | 200.67 | 216.5 | 0.0 |
| 20Q2 (3) | -2.98 | -1246.15 | 0.0 | -0.51 | -168.42 | 0.0 | -2.34 | -216.42 | 0.0 | -0.68 | -466.67 | 0.0 | -3.49 | -5085.71 | 0.0 | 0.65 | 261.11 | 0.0 | 0 | 0 | 0.0 | 3.45 | 171.5 | 0.0 | 1.92 | 102.11 | 0.0 | 1.3 | 46.07 | 0.0 | 0.4 | 2.56 | 0.0 | 0.03 | 0.0 | 0.0 | -172.25 | -967.9 | 0.0 |
| 20Q1 (2) | 0.26 | -97.99 | 0.0 | -0.19 | 75.32 | 0.0 | 2.01 | 147.63 | 0.0 | -0.12 | -109.23 | 0.0 | 0.07 | -99.42 | 0.0 | 0.18 | -75.68 | 0.0 | 0 | 0 | 0.0 | 1.27 | -63.88 | 0.0 | 0.95 | -62.75 | 0.0 | 0.89 | -51.37 | 0.0 | 0.39 | 5.41 | 0.0 | 0.03 | 0.0 | 0.0 | 19.85 | -96.58 | 0.0 |
| 19Q4 (1) | 12.93 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -4.22 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 12.16 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 579.82 | 0.0 | 0.0 |
