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) | 4.92 | -56.46 | -3.02 | 0 | -4.98 | 0 | -0.6 | 0 | 1.9 | -71.39 | 2.65 | -44.44 | 0 | 0 | 7.35 | -22.88 | -2.02 | 0 | -1.15 | 0 | 4.62 | -9.94 | 0.78 | 8.33 | 115.76 | -0.01 |
| 2022 (9) | 11.3 | 8.55 | -4.66 | 0 | -0.35 | 0 | -0.73 | 0 | 6.64 | 12.16 | 4.77 | 37.86 | 0 | 0 | 9.53 | 31.44 | 3.69 | -9.78 | 3.91 | 24.13 | 5.13 | 1.18 | 0.72 | -32.71 | 115.78 | 3.32 |
| 2021 (8) | 10.41 | 111.16 | -4.49 | 0 | -4.31 | 0 | -0.79 | 0 | 5.92 | 0 | 3.46 | -31.21 | 0.16 | 0 | 7.25 | -28.76 | 4.09 | -30.91 | 3.15 | -20.25 | 5.07 | 0.2 | 1.07 | 13.83 | 112.06 | 126.16 |
| 2020 (7) | 4.93 | -27.92 | -5.4 | 0 | -0.09 | 0 | -0.52 | 0 | -0.47 | 0 | 5.03 | -28.45 | 0 | 0 | 10.18 | -35.76 | 5.92 | 128.57 | 3.95 | 249.56 | 5.06 | 3.05 | 0.94 | -24.8 | 49.55 | -47.19 |
| 2019 (6) | 6.84 | 312.05 | -7.0 | 0 | 1.05 | -83.94 | -0.98 | 0 | -0.16 | 0 | 7.03 | -21.45 | 0 | 0 | 15.85 | -36.86 | 2.59 | 25.12 | 1.13 | 189.74 | 4.91 | 23.06 | 1.25 | -14.38 | 93.83 | 230.09 |
| 2018 (5) | 1.66 | -69.71 | -9.14 | 0 | 6.54 | 4.98 | -1.12 | 0 | -7.48 | 0 | 8.95 | 20.13 | 0 | 0 | 25.10 | 21.01 | 2.07 | -53.38 | 0.39 | -85.17 | 3.99 | 49.44 | 1.46 | -25.13 | 28.42 | -62.39 |
| 2017 (4) | 5.48 | -10.46 | -7.52 | 0 | 6.23 | 0 | -1.35 | 0 | -2.04 | 0 | 7.45 | 268.81 | 0 | 0 | 20.74 | 192.22 | 4.44 | 100.9 | 2.63 | 44.51 | 2.67 | 20.27 | 1.95 | -4.88 | 75.59 | -24.78 |
| 2016 (3) | 6.12 | 0 | -1.92 | 0 | -2.35 | 0 | -2.24 | 0 | 4.2 | 0 | 2.02 | 59.06 | 0 | 0 | 7.10 | 31.11 | 2.21 | 0 | 1.82 | 0 | 2.22 | -1.77 | 2.05 | -12.77 | 100.49 | 0 |
| 2015 (2) | -0.11 | 0 | -1.23 | 0 | -2.2 | 0 | -4.55 | 0 | -1.34 | 0 | 1.27 | 41.11 | 0 | 0 | 5.41 | 59.34 | -2.72 | 0 | -3.16 | 0 | 2.26 | 3.2 | 2.35 | -10.31 | -7.59 | 0 |
| 2014 (1) | -1.44 | 0 | 0.55 | 0 | -0.1 | 0 | -4.25 | 0 | -0.89 | 0 | 0.9 | -84.9 | 0 | 0 | 3.40 | -84.89 | -0.8 | 0 | -0.66 | 0 | 2.19 | 12.89 | 2.62 | -27.62 | -34.70 | 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) | 1.17 | 1850.0 | -22.52 | -0.55 | 70.27 | 58.33 | -0.6 | -140.0 | 87.23 | -0.36 | 14.29 | -620.0 | 0.62 | 134.64 | 226.32 | 0.63 | -66.13 | -10.0 | 0 | 0 | 0 | 7.42 | -69.28 | 3.46 | -0.89 | 19.09 | -8800.0 | -1.2 | -55.84 | -306.9 | 1.05 | -1.87 | -7.08 | 0.26 | 23.81 | 23.81 | 1063.64 | 8940.91 | 1252.44 |
| 24Q2 (19) | 0.06 | -97.25 | -98.18 | -1.85 | -77.88 | -585.19 | -0.25 | 71.26 | 91.38 | -0.42 | -162.5 | -162.5 | -1.79 | -257.02 | -159.27 | 1.86 | 78.85 | 500.0 | 0 | 0 | 0 | 24.16 | 44.24 | 623.12 | -1.1 | -37.5 | -746.15 | -0.77 | -3950.0 | -396.15 | 1.07 | -2.73 | -6.14 | 0.21 | 16.67 | 5.0 | 11.76 | -92.98 | -94.28 |
| 24Q1 (18) | 2.18 | 45.33 | 259.12 | -1.04 | -13.04 | -103.92 | -0.87 | -193.55 | -151.79 | -0.16 | -14.29 | 36.0 | 1.14 | 96.55 | 160.64 | 1.04 | 0.0 | 73.33 | 0 | 0 | 0 | 16.75 | 33.17 | 143.95 | -0.8 | -45.45 | 39.85 | 0.02 | 103.08 | 101.48 | 1.1 | -0.9 | -10.57 | 0.18 | 0.0 | -5.26 | 167.69 | -28.45 | 108.57 |
| 23Q4 (17) | 1.5 | -0.66 | 138.1 | -0.92 | 30.3 | -119.05 | 0.93 | 119.79 | -17.7 | -0.14 | -180.0 | 60.0 | 0.58 | 205.26 | 176.19 | 1.04 | 48.57 | 62.5 | 0 | 0 | 0 | 12.58 | 75.34 | 104.55 | -0.55 | -5400.0 | -161.11 | -0.65 | -212.07 | -364.29 | 1.11 | -1.77 | -13.95 | 0.18 | -14.29 | -5.26 | 234.38 | 198.01 | 398.51 |
| 23Q3 (16) | 1.51 | -54.1 | -66.37 | -1.32 | -388.89 | 4.35 | -4.7 | -62.07 | -1324.24 | -0.05 | 68.75 | 84.38 | 0.19 | -93.71 | -93.89 | 0.7 | 125.81 | -52.7 | 0 | 0 | 0 | 7.17 | 114.7 | -45.72 | -0.01 | 92.31 | -103.33 | 0.58 | 123.08 | -51.26 | 1.13 | -0.88 | -13.74 | 0.21 | 5.0 | 23.53 | 78.65 | -61.75 | -53.23 |
| 23Q2 (15) | 3.29 | 340.15 | 122.3 | -0.27 | 47.06 | 73.79 | -2.9 | -272.62 | -324.81 | -0.16 | 36.0 | -1500.0 | 3.02 | 260.64 | 571.11 | 0.31 | -48.33 | -69.61 | 0 | 0 | 0 | 3.34 | -51.34 | -55.85 | -0.13 | 90.23 | -113.0 | 0.26 | 119.26 | -81.56 | 1.14 | -7.32 | -11.63 | 0.2 | 5.26 | 11.11 | 205.62 | 110.51 | 300.14 |
| 23Q1 (14) | -1.37 | -317.46 | -129.09 | -0.51 | -21.43 | 69.82 | 1.68 | 48.67 | 168.85 | -0.25 | 28.57 | -400.0 | -1.88 | -995.24 | -162.25 | 0.6 | -6.25 | -63.19 | 0 | 0 | 0 | 6.86 | 11.66 | -37.04 | -1.33 | -247.78 | -189.26 | -1.35 | -864.29 | -192.47 | 1.23 | -4.65 | -1.6 | 0.19 | 0.0 | 0.0 | -1957.14 | -4262.81 | -1305.03 |
| 22Q4 (13) | 0.63 | -85.97 | -83.11 | -0.42 | 69.57 | 51.72 | 1.13 | 442.42 | 132.66 | -0.35 | -9.38 | -3400.0 | 0.21 | -93.25 | -92.66 | 0.64 | -56.76 | -28.89 | 0 | 0 | 0 | 6.15 | -53.48 | -1.09 | 0.9 | 200.0 | -41.18 | -0.14 | -111.76 | -110.45 | 1.29 | -1.53 | 2.38 | 0.19 | 11.76 | -13.64 | 47.01 | -72.04 | -64.46 |
| 22Q3 (12) | 4.49 | 203.38 | 195.39 | -1.38 | -33.98 | 36.7 | -0.33 | -125.58 | -127.27 | -0.32 | -3100.0 | -220.0 | 3.11 | 591.11 | 571.21 | 1.48 | 45.1 | 70.11 | 0 | 0 | 0 | 13.21 | 74.64 | 85.61 | 0.3 | -70.0 | -68.09 | 1.19 | -15.6 | 43.37 | 1.31 | 1.55 | 4.8 | 0.17 | -5.56 | -34.62 | 168.16 | 227.24 | 158.89 |
| 22Q2 (11) | 1.48 | -68.58 | -53.75 | -1.03 | 39.05 | -80.7 | 1.29 | 152.87 | 2250.0 | -0.01 | 80.0 | 96.97 | 0.45 | -85.1 | -82.89 | 1.02 | -37.42 | 30.77 | 0 | 0 | -100.0 | 7.57 | -30.6 | -5.51 | 1.0 | -32.89 | 78.57 | 1.41 | -3.42 | 422.22 | 1.29 | 3.2 | 0.78 | 0.18 | -5.26 | -35.71 | 51.39 | -68.36 | -70.61 |
| 22Q1 (10) | 4.71 | 26.27 | 140.31 | -1.69 | -94.25 | -94.25 | -2.44 | 29.48 | -22.0 | -0.05 | -400.0 | 85.71 | 3.02 | 5.59 | 177.06 | 1.63 | 81.11 | 79.12 | 0 | 0 | 0 | 10.90 | 75.42 | 34.91 | 1.49 | -2.61 | 43.27 | 1.46 | 8.96 | 105.63 | 1.25 | -0.79 | -2.34 | 0.19 | -13.64 | -38.71 | 162.41 | 22.79 | 90.59 |
| 21Q4 (9) | 3.73 | 145.39 | 25.17 | -0.87 | 60.09 | 53.72 | -3.46 | -385.95 | -20.14 | -0.01 | 90.0 | -110.0 | 2.86 | 533.33 | 160.0 | 0.9 | 3.45 | -21.05 | 0 | 0 | 0 | 6.22 | -12.7 | -31.3 | 1.53 | 62.77 | 2.0 | 1.34 | 61.45 | 27.62 | 1.26 | 0.8 | -0.79 | 0.22 | -15.38 | 15.79 | 132.27 | 103.63 | 11.41 |
| 21Q3 (8) | 1.52 | -52.5 | 234.51 | -2.18 | -282.46 | -251.61 | 1.21 | 2116.67 | 142.0 | -0.1 | 69.7 | 60.0 | -0.66 | -125.1 | 62.29 | 0.87 | 11.54 | -2.25 | 0 | -100.0 | 0 | 7.12 | -11.1 | 2.23 | 0.94 | 67.86 | -50.0 | 0.83 | 207.41 | -29.66 | 1.25 | -2.34 | 0.0 | 0.26 | -7.14 | 4.0 | 64.96 | -62.85 | 254.06 |
| 21Q2 (7) | 3.2 | 63.27 | 17.22 | -0.57 | 34.48 | 62.75 | -0.06 | 97.0 | -102.91 | -0.33 | 5.71 | -200.0 | 2.63 | 141.28 | 119.17 | 0.78 | -14.29 | -49.35 | 0.16 | 0 | 0 | 8.01 | -0.91 | -23.35 | 0.56 | -46.15 | -73.58 | 0.27 | -61.97 | -82.47 | 1.28 | 0.0 | 2.4 | 0.28 | -9.68 | 16.67 | 174.86 | 105.2 | 94.08 |
| 21Q1 (6) | 1.96 | -34.23 | 460.0 | -0.87 | 53.72 | 36.5 | -2.0 | 30.56 | -969.57 | -0.35 | -450.0 | -133.33 | 1.09 | -0.91 | 206.86 | 0.91 | -20.18 | -37.24 | 0 | 0 | 0 | 8.08 | -10.68 | -48.22 | 1.04 | -30.67 | 141.86 | 0.71 | -32.38 | 317.65 | 1.28 | 0.79 | 0.0 | 0.31 | 63.16 | 19.23 | 85.22 | -28.22 | 316.35 |
| 20Q4 (5) | 2.98 | 363.72 | 58.51 | -1.88 | -203.23 | 6.0 | -2.88 | -676.0 | -3700.0 | 0.1 | 140.0 | 225.0 | 1.1 | 162.86 | 1016.67 | 1.14 | 28.09 | -46.23 | 0 | 0 | 0 | 9.05 | 29.92 | -42.73 | 1.5 | -20.21 | 4.17 | 1.05 | -11.02 | 56.72 | 1.27 | 1.6 | -6.62 | 0.19 | -24.0 | -40.62 | 118.73 | 381.58 | 48.41 |
| 20Q3 (4) | -1.13 | -141.39 | 0.0 | -0.62 | 59.48 | 0.0 | 0.5 | -75.73 | 0.0 | -0.25 | -127.27 | 0.0 | -1.75 | -245.83 | 0.0 | 0.89 | -42.21 | 0.0 | 0 | 0 | 0.0 | 6.96 | -33.34 | 0.0 | 1.88 | -11.32 | 0.0 | 1.18 | -23.38 | 0.0 | 1.25 | 0.0 | 0.0 | 0.25 | 4.17 | 0.0 | -42.16 | -146.8 | 0.0 |
| 20Q2 (3) | 2.73 | 680.0 | 0.0 | -1.53 | -11.68 | 0.0 | 2.06 | 795.65 | 0.0 | -0.11 | 26.67 | 0.0 | 1.2 | 217.65 | 0.0 | 1.54 | 6.21 | 0.0 | 0 | 0 | 0.0 | 10.45 | -33.06 | 0.0 | 2.12 | 393.02 | 0.0 | 1.54 | 805.88 | 0.0 | 1.25 | -2.34 | 0.0 | 0.24 | -7.69 | 0.0 | 90.10 | 340.2 | 0.0 |
| 20Q1 (2) | 0.35 | -81.38 | 0.0 | -1.37 | 31.5 | 0.0 | 0.23 | 187.5 | 0.0 | -0.15 | -87.5 | 0.0 | -1.02 | -750.0 | 0.0 | 1.45 | -31.6 | 0.0 | 0 | 0 | 0.0 | 15.61 | -1.2 | 0.0 | 0.43 | -70.14 | 0.0 | 0.17 | -74.63 | 0.0 | 1.28 | -5.88 | 0.0 | 0.26 | -18.75 | 0.0 | 20.47 | -74.42 | 0.0 |
| 19Q4 (1) | 1.88 | 0.0 | 0.0 | -2.0 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.80 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 80.00 | 0.0 | 0.0 |
