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) | 42.81 | 410.86 | -1.84 | 0 | -29.46 | 0 | 3.76 | -34.95 | 40.97 | 837.53 | 1.46 | 5.04 | 0 | 0 | 1.05 | -41.43 | 28.54 | 565.27 | 25.77 | 207.52 | 1.45 | 14.17 | 0.28 | 21.74 | 155.67 | 83.54 |
| 2022 (9) | 8.38 | 0 | -4.01 | 0 | 0.28 | -96.81 | 5.78 | 2212.0 | 4.37 | 0 | 1.39 | 18.8 | 0 | 0 | 1.79 | 38.25 | 4.29 | 9.44 | 8.38 | 188.97 | 1.27 | 3.25 | 0.23 | 35.29 | 84.82 | 0 |
| 2021 (8) | -4.38 | 0 | -4.77 | 0 | 8.77 | 17440.0 | 0.25 | -56.14 | -9.15 | 0 | 1.17 | 44.44 | 0 | 0 | 1.30 | 35.67 | 3.92 | -17.3 | 2.9 | -36.68 | 1.23 | 3.36 | 0.17 | 54.55 | -101.86 | 0 |
| 2020 (7) | 2.16 | -68.97 | -1.64 | 0 | 0.05 | 0 | 0.57 | 0 | 0.52 | -93.53 | 0.81 | 65.31 | 0 | 0 | 0.96 | 40.04 | 4.74 | 43.2 | 4.58 | 11.44 | 1.19 | 7.21 | 0.11 | 10.0 | 36.73 | -71.92 |
| 2019 (6) | 6.96 | 10.48 | 1.08 | 0 | -7.43 | 0 | -1.26 | 0 | 8.04 | 35.81 | 0.49 | 53.12 | 0 | 0 | 0.68 | 27.95 | 3.31 | 2446.15 | 4.11 | 585.0 | 1.11 | 32.14 | 0.1 | 66.67 | 130.83 | -68.85 |
| 2018 (5) | 6.3 | 0 | -0.38 | 0 | -6.0 | 0 | -0.7 | 0 | 5.92 | 0 | 0.32 | -23.81 | 0 | 0 | 0.53 | -25.42 | 0.13 | -91.72 | 0.6 | -35.48 | 0.84 | 1.2 | 0.06 | -25.0 | 420.00 | 0 |
| 2017 (4) | -3.5 | 0 | 0.76 | 72.73 | 2.76 | 0 | 0.09 | 0 | -2.74 | 0 | 0.42 | -43.24 | 0 | 0 | 0.72 | -44.64 | 1.57 | -50.0 | 0.93 | -62.95 | 0.83 | 1.22 | 0.08 | 14.29 | -190.22 | 0 |
| 2016 (3) | 5.07 | 0 | 0.44 | 0 | -4.98 | 0 | -0.06 | 0 | 5.51 | 0 | 0.74 | 7.25 | 0 | 0 | 1.29 | 7.04 | 3.14 | -2.79 | 2.51 | 11.56 | 0.82 | 3.8 | 0.07 | 0.0 | 149.12 | 0 |
| 2015 (2) | -5.39 | 0 | -0.56 | 0 | 2.57 | -45.67 | -0.52 | 0 | -5.95 | 0 | 0.69 | 43.75 | 0 | 0 | 1.21 | 28.86 | 3.23 | -1.22 | 2.25 | -13.46 | 0.79 | -8.14 | 0.07 | 75.0 | -173.31 | 0 |
| 2014 (1) | -0.09 | 0 | -5.68 | 0 | 4.73 | 0 | 0.12 | -45.45 | -5.77 | 0 | 0.48 | 54.84 | 0 | 0 | 0.94 | 34.5 | 3.27 | 172.5 | 2.6 | 128.07 | 0.86 | -3.37 | 0.04 | 33.33 | -2.57 | 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) | 1.45 | 2316.67 | -89.96 | -0.63 | -85.29 | 32.26 | -13.35 | -653.94 | -44.48 | 0.25 | 133.78 | -64.29 | 0.82 | 392.86 | -93.93 | 0.82 | 12.33 | 105.0 | 0 | 0 | 0 | 1.53 | -2.58 | 39.45 | 14.16 | 23.13 | 82.24 | 12.3 | 37.58 | 72.51 | 0.49 | 4.26 | 32.43 | 0.08 | 14.29 | 14.29 | 11.27 | 1680.11 | -94.09 |
| 24Q2 (19) | 0.06 | -99.49 | -99.4 | -0.34 | -47.83 | -180.95 | 2.41 | -45.35 | 118.95 | -0.74 | 80.0 | -311.43 | -0.28 | -102.43 | -102.68 | 0.73 | 135.48 | 708.33 | 0 | 0 | 0 | 1.57 | 53.98 | 506.3 | 11.5 | 85.19 | 94.26 | 8.94 | 49.5 | 64.34 | 0.47 | 6.82 | 30.56 | 0.07 | 0.0 | 0.0 | 0.63 | -99.65 | -99.63 |
| 24Q1 (18) | 11.76 | -43.62 | 570.4 | -0.23 | 68.06 | 62.3 | 4.41 | 132.0 | -29.78 | -3.7 | -212.12 | -460.61 | 11.53 | -42.75 | 470.74 | 0.31 | -54.41 | -38.0 | 0 | 0 | 0 | 1.02 | -15.79 | -68.55 | 6.21 | -50.83 | 179.73 | 5.98 | -46.37 | 190.29 | 0.44 | 12.82 | 29.41 | 0.07 | 0.0 | 0.0 | 181.20 | 0.85 | 279.03 |
| 23Q4 (17) | 20.86 | 44.46 | 1823.97 | -0.72 | 22.58 | 52.94 | -13.78 | -49.13 | -401.09 | 3.3 | 371.43 | 197.3 | 20.14 | 49.07 | 835.04 | 0.68 | 70.0 | -10.53 | 0 | 0 | 0 | 1.21 | 10.38 | -57.51 | 12.63 | 62.55 | 1385.88 | 11.15 | 56.38 | 133.26 | 0.39 | 5.41 | 18.18 | 0.07 | 0.0 | 16.67 | 179.67 | -5.81 | 867.69 |
| 23Q3 (16) | 14.44 | 44.26 | 303.35 | -0.93 | -321.43 | -116.28 | -9.24 | 27.36 | -816.28 | 0.7 | 100.0 | 877.78 | 13.51 | 29.53 | 328.89 | 0.4 | 433.33 | 90.48 | 0 | 0 | 0 | 1.10 | 383.85 | -14.01 | 7.77 | 31.25 | 507.03 | 7.13 | 31.07 | 428.15 | 0.37 | 2.78 | 15.62 | 0.07 | 0.0 | 16.67 | 190.75 | 11.86 | -7.82 |
| 23Q2 (15) | 10.01 | 500.4 | 57.89 | 0.42 | 168.85 | 380.0 | -12.72 | -302.55 | -217.21 | 0.35 | 153.03 | -92.39 | 10.43 | 435.37 | 68.5 | -0.12 | -124.0 | -146.15 | 0 | 0 | 0 | -0.39 | -111.92 | -130.42 | 5.92 | 166.67 | 133.99 | 5.44 | 164.08 | 133.48 | 0.36 | 5.88 | 16.13 | 0.07 | 0.0 | 16.67 | 170.53 | 268.48 | -27.38 |
| 23Q1 (14) | -2.5 | -106.61 | -657.58 | -0.61 | 60.13 | 68.06 | 6.28 | 328.36 | 9.22 | -0.66 | -159.46 | -512.5 | -3.11 | -13.5 | -38.84 | 0.5 | -34.21 | 212.5 | 0 | 0 | 0 | 3.24 | 13.78 | 182.89 | 2.22 | 161.18 | 684.21 | 2.06 | -56.9 | 3042.86 | 0.34 | 3.03 | 6.25 | 0.07 | 16.67 | 40.0 | -101.21 | -332.46 | 7.99 |
| 22Q4 (13) | -1.21 | -133.8 | -130.02 | -1.53 | -255.81 | 11.56 | -2.75 | -313.18 | 4.18 | 1.11 | 1333.33 | 470.0 | -2.74 | -186.98 | -219.13 | 0.76 | 261.9 | 52.0 | 0 | 0 | 0 | 2.85 | 123.39 | 74.7 | 0.85 | -33.59 | -50.87 | 4.78 | 254.07 | 181.18 | 0.33 | 3.12 | 6.45 | 0.06 | 0.0 | 20.0 | -23.40 | -111.31 | -111.96 |
| 22Q3 (12) | 3.58 | -43.53 | 146.86 | -0.43 | -186.67 | 35.82 | 1.29 | 132.17 | -82.08 | -0.09 | -101.96 | -175.0 | 3.15 | -49.11 | 137.91 | 0.21 | -19.23 | 0.0 | 0 | 0 | 0 | 1.28 | 0.41 | 20.49 | 1.28 | -49.41 | 15.32 | 1.35 | -42.06 | 193.48 | 0.32 | 3.23 | 3.23 | 0.06 | 0.0 | 50.0 | 206.94 | -11.87 | 121.94 |
| 22Q2 (11) | 6.34 | 2021.21 | 715.53 | -0.15 | 92.15 | -121.74 | -4.01 | -169.74 | -273.59 | 4.6 | 2775.0 | 1214.29 | 6.19 | 376.34 | 1920.59 | 0.26 | 62.5 | -3.7 | 0 | 0 | 0 | 1.27 | 10.85 | 12.02 | 2.53 | 765.79 | 181.11 | 2.33 | 3428.57 | 264.06 | 0.31 | -3.12 | 3.33 | 0.06 | 20.0 | 50.0 | 234.81 | 313.47 | 323.42 |
| 22Q1 (10) | -0.33 | -108.19 | -226.92 | -1.91 | -10.4 | 37.58 | 5.75 | 300.35 | 169.95 | 0.16 | 153.33 | 77.78 | -2.24 | -197.39 | 20.0 | 0.16 | -68.0 | -20.0 | 0 | 0 | 0 | 1.15 | -29.74 | -8.47 | -0.38 | -121.97 | -311.11 | -0.07 | -104.12 | -177.78 | 0.32 | 3.23 | 6.67 | 0.05 | 0.0 | 25.0 | -110.00 | -156.23 | -281.92 |
| 21Q4 (9) | 4.03 | 152.75 | -45.17 | -1.73 | -158.21 | -78.35 | -2.87 | -139.86 | 75.72 | -0.3 | -350.0 | -900.0 | 2.3 | 127.68 | -63.95 | 0.5 | 138.1 | 150.0 | 0 | 0 | 0 | 1.63 | 54.07 | 112.7 | 1.73 | 55.86 | 42.98 | 1.7 | 269.57 | 11.11 | 0.31 | 0.0 | 3.33 | 0.05 | 25.0 | 66.67 | 195.63 | 120.74 | -50.49 |
| 21Q3 (8) | -7.64 | -641.75 | -1569.23 | -0.67 | -197.1 | -148.15 | 7.2 | 211.69 | 29.26 | 0.12 | -65.71 | -68.42 | -8.31 | -2344.12 | -3424.0 | 0.21 | -22.22 | -16.0 | 0 | 0 | 0 | 1.06 | -6.64 | 0.91 | 1.11 | 23.33 | -46.38 | 0.46 | -28.12 | -73.56 | 0.31 | 3.33 | 3.33 | 0.04 | 0.0 | 33.33 | -943.21 | -797.42 | -3854.7 |
| 21Q2 (7) | -1.03 | -496.15 | 67.91 | 0.69 | 122.55 | 428.57 | 2.31 | 8.45 | -41.07 | 0.35 | 288.89 | 229.63 | -0.34 | 87.86 | 90.06 | 0.27 | 35.0 | 42.11 | 0 | 0 | 0 | 1.13 | -9.43 | 8.0 | 0.9 | 400.0 | -36.17 | 0.64 | 611.11 | -49.21 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | -105.10 | -273.82 | 47.94 |
| 21Q1 (6) | 0.26 | -96.46 | 110.44 | -3.06 | -215.46 | -1600.0 | 2.13 | 118.02 | -10.5 | 0.09 | 400.0 | -81.63 | -2.8 | -143.89 | -4.87 | 0.2 | 0.0 | 25.0 | 0 | 0 | 0 | 1.25 | 63.28 | 31.34 | 0.18 | -85.12 | 260.0 | 0.09 | -94.12 | 125.0 | 0.3 | 0.0 | 7.14 | 0.04 | 33.33 | 33.33 | 60.47 | -84.7 | 108.5 |
| 20Q4 (5) | 7.35 | 1313.46 | -18.69 | -0.97 | -259.26 | -592.86 | -11.82 | -312.21 | 27.62 | -0.03 | -107.89 | -101.96 | 6.38 | 2452.0 | -28.31 | 0.2 | -20.0 | 81.82 | 0 | 0 | 0 | 0.77 | -26.91 | 113.35 | 1.21 | -41.55 | -48.51 | 1.53 | -12.07 | -21.54 | 0.3 | 0.0 | 11.11 | 0.03 | 0.0 | 0.0 | 395.16 | 1473.05 | -1.65 |
| 20Q3 (4) | 0.52 | 116.2 | 0.0 | -0.27 | -28.57 | 0.0 | 5.57 | 42.09 | 0.0 | 0.38 | 240.74 | 0.0 | 0.25 | 107.31 | 0.0 | 0.25 | 31.58 | 0.0 | 0 | 0 | 0.0 | 1.05 | -0.09 | 0.0 | 2.07 | 46.81 | 0.0 | 1.74 | 38.1 | 0.0 | 0.3 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 25.12 | 112.44 | 0.0 |
| 20Q2 (3) | -3.21 | -28.92 | 0.0 | -0.21 | -16.67 | 0.0 | 3.92 | 64.71 | 0.0 | -0.27 | -155.1 | 0.0 | -3.42 | -28.09 | 0.0 | 0.19 | 18.75 | 0.0 | 0 | 0 | 0.0 | 1.05 | 10.15 | 0.0 | 1.41 | 2720.0 | 0.0 | 1.26 | 3050.0 | 0.0 | 0.3 | 7.14 | 0.0 | 0.03 | 0.0 | 0.0 | -201.89 | 71.62 | 0.0 |
| 20Q1 (2) | -2.49 | -127.54 | 0.0 | -0.18 | -28.57 | 0.0 | 2.38 | 114.57 | 0.0 | 0.49 | -67.97 | 0.0 | -2.67 | -130.0 | 0.0 | 0.16 | 45.45 | 0.0 | 0 | 0 | 0.0 | 0.95 | 165.24 | 0.0 | 0.05 | -97.87 | 0.0 | 0.04 | -97.95 | 0.0 | 0.28 | 3.7 | 0.0 | 0.03 | 0.0 | 0.0 | -711.43 | -277.07 | 0.0 |
| 19Q4 (1) | 9.04 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -16.33 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 8.9 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 401.78 | 0.0 | 0.0 |
