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) | 8.52 | 0 | -9.42 | 0 | -1.95 | 0 | 1.27 | 0 | -0.9 | 0 | 10.04 | -28.03 | -0.05 | 0 | 15.21 | -19.96 | 4.16 | -22.82 | 3.27 | -47.6 | 7.11 | 10.75 | 0.05 | 0.0 | 81.69 | 0 |
| 2022 (9) | -1.51 | 0 | -15.63 | 0 | 17.65 | 81.4 | -0.33 | 0 | -17.14 | 0 | 13.95 | -11.82 | 0 | 0 | 19.01 | -19.67 | 5.39 | 19.25 | 6.24 | 82.46 | 6.42 | 11.65 | 0.05 | -16.67 | -11.88 | 0 |
| 2021 (8) | 5.16 | -52.88 | -13.45 | 0 | 9.73 | 15.42 | -1.32 | 0 | -8.29 | 0 | 15.82 | -6.39 | 0 | 0 | 23.66 | -27.04 | 4.52 | 13.85 | 3.42 | 19.58 | 5.75 | -7.7 | 0.06 | -40.0 | 55.90 | -53.08 |
| 2020 (7) | 10.95 | 261.39 | -16.69 | 0 | 8.43 | -25.2 | 1.1 | 0 | -5.74 | 0 | 16.9 | -24.28 | 0 | 0 | 32.43 | -13.28 | 3.97 | -51.53 | 2.86 | -55.93 | 6.23 | 2.64 | 0.1 | 0.0 | 119.15 | 397.84 |
| 2019 (6) | 3.03 | -73.65 | -22.24 | 0 | 11.27 | 207.92 | -0.71 | 0 | -19.21 | 0 | 22.32 | 49.6 | 0 | 0 | 37.40 | 79.3 | 8.19 | -38.7 | 6.49 | -47.53 | 6.07 | 26.46 | 0.1 | 0.0 | 23.93 | -64.06 |
| 2018 (5) | 11.5 | 25.14 | -15.11 | 0 | 3.66 | -78.27 | -0.48 | 0 | -3.61 | 0 | 14.92 | -49.82 | 0 | 0 | 20.86 | -52.86 | 13.36 | -6.25 | 12.37 | 2.74 | 4.8 | 20.6 | 0.1 | 66.67 | 66.59 | 16.51 |
| 2017 (4) | 9.19 | -47.4 | -29.98 | 0 | 16.84 | 156.71 | -0.33 | 0 | -20.79 | 0 | 29.73 | 129.4 | -0.21 | 0 | 44.25 | 97.37 | 14.25 | 2.74 | 12.04 | 7.21 | 3.98 | 28.39 | 0.06 | 100.0 | 57.15 | -53.02 |
| 2016 (3) | 17.47 | 74.87 | -13.84 | 0 | 6.56 | 91.25 | -0.18 | 0 | 3.63 | 0 | 12.96 | 1.25 | -0.71 | 0 | 22.42 | -7.19 | 13.87 | 7.94 | 11.23 | 3.41 | 3.1 | 11.51 | 0.03 | 50.0 | 121.66 | 66.35 |
| 2015 (2) | 9.99 | 3.95 | -11.89 | 0 | 3.43 | 0 | 0.23 | -8.0 | -1.9 | 0 | 12.8 | 447.01 | 0.05 | 0 | 24.16 | 337.28 | 12.85 | 68.86 | 10.86 | 52.53 | 2.78 | 2.58 | 0.02 | -71.43 | 73.13 | -24.66 |
| 2014 (1) | 9.61 | 516.03 | -6.05 | 0 | -1.71 | 0 | 0.25 | 0 | 3.56 | 0 | 2.34 | -14.6 | -3.34 | 0 | 5.52 | -24.92 | 7.61 | 64.36 | 7.12 | 65.2 | 2.71 | 21.52 | 0.07 | -85.71 | 97.07 | 337.44 |
| 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) | -0.13 | -103.16 | -102.29 | -1.69 | -52.25 | 30.45 | -0.39 | 84.08 | -136.11 | -0.18 | 88.39 | -138.3 | -1.82 | -160.67 | -156.0 | 1.1 | 1.85 | -40.86 | 0 | -100.0 | 100.0 | 7.55 | 15.06 | -36.52 | -0.43 | -258.33 | -176.79 | -0.84 | -295.35 | -174.34 | 1.76 | -1.68 | -7.37 | 0.01 | 0.0 | 0.0 | -13.98 | -107.58 | -107.48 |
| 24Q2 (19) | 4.11 | 495.65 | 77.16 | -1.11 | 38.33 | 57.95 | -2.45 | -203.81 | -31.02 | -1.55 | -398.08 | -474.07 | 3.0 | 370.27 | 1037.5 | 1.08 | -35.33 | -58.3 | 0.18 | 200.0 | 250.0 | 6.56 | -41.58 | -54.86 | -0.12 | -148.0 | -106.22 | 0.43 | -51.69 | -80.0 | 1.79 | 1.13 | 0.56 | 0.01 | 0.0 | 0.0 | 184.30 | 613.18 | 213.0 |
| 24Q1 (18) | 0.69 | 130.0 | 200.0 | -1.8 | 19.64 | 14.29 | 2.36 | 452.24 | 581.63 | 0.52 | 200.0 | -67.09 | -1.11 | 42.78 | 40.64 | 1.67 | -39.27 | -41.4 | -0.18 | -135.29 | -357.14 | 11.23 | -37.15 | -32.46 | 0.25 | 25.0 | -82.88 | 0.89 | 207.23 | 7.23 | 1.77 | 2.91 | 3.51 | 0.01 | 0.0 | 0.0 | 25.84 | -22.47 | 186.52 |
| 23Q4 (17) | 0.3 | -94.72 | -91.07 | -2.24 | 7.82 | 47.04 | -0.67 | -162.04 | -113.7 | -0.52 | -210.64 | 71.27 | -1.94 | -159.69 | -122.99 | 2.75 | 47.85 | -5.82 | 0.51 | 198.08 | 121.74 | 17.87 | 50.25 | 10.46 | 0.2 | -64.29 | -89.53 | -0.83 | -173.45 | -197.65 | 1.72 | -9.47 | 2.99 | 0.01 | 0.0 | 0.0 | 33.33 | -82.16 | -74.9 |
| 23Q3 (16) | 5.68 | 144.83 | 9366.67 | -2.43 | 7.95 | 43.88 | 1.08 | 157.75 | -69.32 | 0.47 | 274.07 | -2.08 | 3.25 | 1115.62 | 176.11 | 1.86 | -28.19 | -51.05 | -0.52 | -333.33 | -126.09 | 11.89 | -18.18 | -36.81 | 0.56 | -70.98 | -78.12 | 1.13 | -47.44 | -65.34 | 1.9 | 6.74 | 15.85 | 0.01 | 0.0 | 0.0 | 186.84 | 217.31 | 15189.91 |
| 23Q2 (15) | 2.32 | 908.7 | 627.27 | -2.64 | -25.71 | 18.01 | -1.87 | -281.63 | -130.96 | -0.27 | -117.09 | -196.43 | -0.32 | 82.89 | 91.26 | 2.59 | -9.12 | -18.55 | -0.12 | -271.43 | 0 | 14.53 | -12.59 | -11.79 | 1.93 | 32.19 | 33.1 | 2.15 | 159.04 | 15.59 | 1.78 | 4.09 | 12.66 | 0.01 | 0.0 | 0.0 | 58.88 | 552.84 | 561.7 |
| 23Q1 (14) | 0.23 | -93.15 | 105.12 | -2.1 | 50.35 | 45.45 | -0.49 | -110.02 | -115.36 | 1.58 | 187.29 | 116.44 | -1.87 | -114.94 | 77.58 | 2.85 | -2.4 | -29.63 | 0.07 | -69.57 | 0 | 16.63 | 2.78 | -34.93 | 1.46 | -23.56 | 380.77 | 0.83 | -2.35 | 207.41 | 1.71 | 2.4 | 11.76 | 0.01 | 0.0 | 0.0 | 9.02 | -93.21 | 103.64 |
| 22Q4 (13) | 3.36 | 5500.0 | 233.86 | -4.23 | 2.31 | -7.91 | 4.89 | 38.92 | -13.6 | -1.81 | -477.08 | -182.81 | -0.87 | 79.63 | 86.47 | 2.92 | -23.16 | -48.23 | 0.23 | 200.0 | 228.57 | 16.18 | -14.05 | -51.84 | 1.91 | -25.39 | 4875.0 | 0.85 | -73.93 | 466.67 | 1.67 | 1.83 | 13.61 | 0.01 | 0.0 | 0.0 | 132.81 | 10767.98 | 186.24 |
| 22Q3 (12) | 0.06 | 113.64 | -97.88 | -4.33 | -34.47 | 16.09 | 3.52 | -41.72 | -14.77 | 0.48 | 71.43 | 1060.0 | -4.27 | -16.67 | -83.26 | 3.8 | 19.5 | -27.2 | -0.23 | 0 | -228.57 | 18.82 | 14.23 | -36.61 | 2.56 | 76.55 | 21.33 | 3.26 | 75.27 | 78.14 | 1.64 | 3.8 | 13.1 | 0.01 | 0.0 | -50.0 | 1.22 | 109.58 | -98.58 |
| 22Q2 (11) | -0.44 | 90.2 | -112.19 | -3.22 | 16.36 | -51.89 | 6.04 | 89.34 | 3255.56 | 0.28 | -61.64 | -40.43 | -3.66 | 56.12 | -345.64 | 3.18 | -21.48 | 34.75 | 0 | 0 | 0 | 16.48 | -35.52 | 17.01 | 1.45 | 378.85 | -7.05 | 1.86 | 588.89 | 108.99 | 1.58 | 3.27 | 10.49 | 0.01 | 0.0 | -50.0 | -12.75 | 94.86 | -108.27 |
| 22Q1 (10) | -4.49 | -78.88 | -468.03 | -3.85 | 1.79 | -71.11 | 3.19 | -43.64 | 1376.0 | 0.73 | 214.06 | 165.77 | -8.34 | -29.7 | -709.71 | 4.05 | -28.19 | 55.77 | 0 | -100.0 | 0 | 25.55 | -23.93 | 54.59 | -0.52 | -1200.0 | -158.43 | 0.27 | 80.0 | -50.91 | 1.53 | 4.08 | 8.51 | 0.01 | 0.0 | -50.0 | -248.07 | -61.09 | -502.6 |
| 21Q4 (9) | -2.51 | -188.69 | -129.08 | -3.92 | 24.03 | -5.66 | 5.66 | 37.05 | 354.95 | -0.64 | -1180.0 | -260.0 | -6.43 | -175.97 | -230.69 | 5.64 | 8.05 | 58.87 | 0.07 | 200.0 | -22.22 | 33.59 | 13.13 | 63.13 | -0.04 | -101.9 | -102.63 | 0.15 | -91.8 | -87.8 | 1.47 | 1.38 | 2.8 | 0.01 | -50.0 | -50.0 | -153.99 | -279.56 | -147.82 |
| 21Q3 (8) | 2.83 | -21.61 | 184.23 | -5.16 | -143.4 | -121.46 | 4.13 | 2194.44 | -33.17 | -0.05 | -110.64 | 89.58 | -2.33 | -256.38 | 59.05 | 5.22 | 121.19 | 126.96 | -0.07 | 0 | 22.22 | 29.69 | 110.87 | 67.7 | 2.11 | 35.26 | 131.87 | 1.83 | 105.62 | 325.58 | 1.45 | 1.4 | 2.84 | 0.02 | 0.0 | -33.33 | 85.76 | -44.41 | 147.73 |
| 21Q2 (7) | 3.61 | 195.9 | 12.46 | -2.12 | 5.78 | 48.92 | 0.18 | 172.0 | -81.82 | 0.47 | 142.34 | 147.37 | 1.49 | 244.66 | 258.51 | 2.36 | -9.23 | -46.0 | 0 | 0 | 0 | 14.08 | -14.81 | -74.93 | 1.56 | 75.28 | 1660.0 | 0.89 | 61.82 | 486.96 | 1.43 | 1.42 | -15.38 | 0.02 | 0.0 | -33.33 | 154.27 | 150.38 | -28.39 |
| 21Q1 (6) | 1.22 | -85.86 | -50.61 | -2.25 | 39.35 | 65.38 | -0.25 | 88.74 | -107.18 | -1.11 | -377.5 | -212.12 | -1.03 | -120.93 | 74.44 | 2.6 | -26.76 | -61.08 | 0 | -100.0 | -100.0 | 16.53 | -19.73 | -65.09 | 0.89 | -41.45 | -45.4 | 0.55 | -55.28 | -61.81 | 1.41 | -1.4 | -17.06 | 0.02 | 0.0 | -33.33 | 61.62 | -80.87 | -20.92 |
| 20Q4 (5) | 8.63 | 356.85 | 196.56 | -3.71 | -59.23 | 18.82 | -2.22 | -135.92 | -251.02 | 0.4 | 183.33 | 138.83 | 4.92 | 186.47 | 396.39 | 3.55 | 54.35 | -29.7 | 0.09 | 200.0 | 80.0 | 20.59 | 16.3 | -40.75 | 1.52 | 67.03 | -14.12 | 1.23 | 186.05 | 43.02 | 1.43 | 1.42 | -11.73 | 0.02 | -33.33 | 0.0 | 322.01 | 279.22 | 176.65 |
| 20Q3 (4) | -3.36 | -204.67 | 0.0 | -2.33 | 43.86 | 0.0 | 6.18 | 524.24 | 0.0 | -0.48 | -352.63 | 0.0 | -5.69 | -505.32 | 0.0 | 2.3 | -47.37 | 0.0 | -0.09 | 0 | 0.0 | 17.71 | -68.48 | 0.0 | 0.91 | 1010.0 | 0.0 | 0.43 | 286.96 | 0.0 | 1.41 | -16.57 | 0.0 | 0.03 | 0.0 | 0.0 | -179.68 | -183.4 | 0.0 |
| 20Q2 (3) | 3.21 | 29.96 | 0.0 | -4.15 | 36.15 | 0.0 | 0.99 | -71.55 | 0.0 | 0.19 | -80.81 | 0.0 | -0.94 | 76.67 | 0.0 | 4.37 | -34.58 | 0.0 | 0 | -100.0 | 0.0 | 56.17 | 18.65 | 0.0 | -0.1 | -106.13 | 0.0 | -0.23 | -115.97 | 0.0 | 1.69 | -0.59 | 0.0 | 0.03 | 0.0 | 0.0 | 215.44 | 176.49 | 0.0 |
| 20Q1 (2) | 2.47 | -15.12 | 0.0 | -6.5 | -42.23 | 0.0 | 3.48 | 136.73 | 0.0 | 0.99 | 196.12 | 0.0 | -4.03 | -142.77 | 0.0 | 6.68 | 32.28 | 0.0 | 0.15 | 200.0 | 0.0 | 47.34 | 36.21 | 0.0 | 1.63 | -7.91 | 0.0 | 1.44 | 67.44 | 0.0 | 1.7 | 4.94 | 0.0 | 0.03 | 50.0 | 0.0 | 77.92 | -33.06 | 0.0 |
| 19Q4 (1) | 2.91 | 0.0 | 0.0 | -4.57 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | -1.03 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 5.05 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 34.76 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 116.40 | 0.0 | 0.0 |
