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) | -4.96 | 0 | -33.14 | 0 | 39.45 | 17.8 | -1.19 | 0 | -38.1 | 0 | 30.83 | -16.34 | -0.09 | 0 | 35.56 | -9.46 | -1.73 | 0 | -2.7 | 0 | 4.98 | -4.41 | 0.07 | -22.22 | -211.06 | 0 |
| 2022 (9) | -3.0 | 0 | -29.65 | 0 | 33.49 | 224.2 | 1.86 | 0 | -32.65 | 0 | 36.85 | 42.06 | -0.03 | 0 | 39.27 | 35.46 | 0.98 | -68.99 | -4.38 | 0 | 5.21 | -1.7 | 0.09 | 50.0 | -326.09 | 0 |
| 2021 (8) | 9.96 | 66.56 | -27.58 | 0 | 10.33 | -32.13 | -1.64 | 0 | -17.62 | 0 | 25.94 | 211.78 | -0.04 | 0 | 28.99 | 185.16 | 3.16 | -42.02 | 2.16 | -57.89 | 5.3 | -0.75 | 0.06 | 20.0 | 132.45 | 133.0 |
| 2020 (7) | 5.98 | 0 | -8.99 | 0 | 15.22 | 0 | -0.25 | 0 | -3.01 | 0 | 8.32 | 92.59 | 0.45 | 0 | 10.17 | 85.91 | 5.45 | 157.08 | 5.13 | 214.72 | 5.34 | -3.09 | 0.05 | -28.57 | 56.84 | 0 |
| 2019 (6) | -3.25 | 0 | -2.91 | 0 | -8.85 | 0 | 0.05 | -86.84 | -6.16 | 0 | 4.32 | 7.46 | -0.1 | 0 | 5.47 | -15.72 | 2.12 | 0 | 1.63 | 0 | 5.51 | 4.75 | 0.07 | -22.22 | -45.08 | 0 |
| 2018 (5) | -1.37 | 0 | -7.75 | 0 | 8.4 | 0 | 0.38 | 0 | -9.12 | 0 | 4.02 | -47.59 | -0.19 | 0 | 6.49 | -45.83 | -2.45 | 0 | -2.79 | 0 | 5.26 | 7.13 | 0.09 | 0.0 | -53.52 | 0 |
| 2017 (4) | 6.72 | -49.81 | -9.09 | 0 | -5.44 | 0 | -1.02 | 0 | -2.37 | 0 | 7.67 | -16.72 | -0.57 | 0 | 11.98 | -4.11 | 2.95 | -74.21 | 2.7 | -73.21 | 4.91 | 4.91 | 0.09 | 50.0 | 87.27 | -3.41 |
| 2016 (3) | 13.39 | -10.13 | -8.57 | 0 | -13.61 | 0 | 0.9 | 0 | 4.82 | 0 | 9.21 | -44.28 | 0.09 | 0 | 12.49 | -38.63 | 11.44 | -24.54 | 10.08 | -25.39 | 4.68 | 0.43 | 0.06 | 100.0 | 90.35 | 10.36 |
| 2015 (2) | 14.9 | -0.33 | -16.77 | 0 | 27.56 | 763.95 | -0.02 | 0 | -1.87 | 0 | 16.53 | 170.98 | -0.79 | 0 | 20.35 | 140.42 | 15.16 | 12.38 | 13.51 | 34.83 | 4.66 | 8.88 | 0.03 | 50.0 | 81.87 | -21.58 |
| 2014 (1) | 14.95 | 120.5 | -5.48 | 0 | 3.19 | 0 | -0.32 | 0 | 9.47 | 93.27 | 6.1 | 200.49 | -0.07 | 0 | 8.47 | 145.99 | 13.49 | 56.5 | 10.02 | 85.21 | 4.28 | 4.65 | 0.02 | 0.0 | 104.40 | 46.59 |
| 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) | -3.75 | 43.44 | 16.48 | 0.31 | 121.68 | 111.88 | 1.46 | -64.39 | -69.77 | 2.43 | 217.39 | 219.74 | -3.44 | 57.32 | 51.55 | 3.87 | 67.53 | -14.76 | -0.24 | 20.0 | -242.86 | 20.95 | 57.74 | -10.51 | -2.73 | 11.65 | -173.0 | 3.34 | 184.99 | 253.21 | 1.78 | 0.0 | 42.4 | 0.02 | 0.0 | 0.0 | -72.96 | 0 | 0 |
| 24Q2 (19) | -6.63 | -266.17 | -126.28 | -1.43 | -695.83 | 84.41 | 4.1 | 294.23 | -71.11 | -2.07 | -459.46 | -350.0 | -8.06 | -290.54 | 33.39 | 2.31 | -2.94 | -74.13 | -0.3 | -144.78 | 0 | 13.28 | -20.75 | -65.16 | -3.09 | 22.56 | -394.29 | -3.93 | 28.02 | -585.19 | 1.78 | 2.3 | 43.55 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | 3.99 | -42.92 | 188.27 | 0.24 | 101.66 | 103.48 | 1.04 | -87.98 | -91.17 | -0.37 | 30.19 | 64.08 | 4.23 | 156.55 | 137.04 | 2.38 | -76.85 | -66.38 | 0.67 | 1775.0 | 6600.0 | 16.76 | -64.59 | -47.49 | -3.99 | -43.01 | -491.18 | -5.46 | -170.3 | -891.3 | 1.74 | 34.88 | 43.8 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 6.99 | 255.68 | 4211.76 | -14.47 | -454.41 | -165.99 | 8.65 | 79.09 | 62.29 | -0.53 | -169.74 | 56.91 | -7.48 | -5.35 | -33.33 | 10.28 | 126.43 | 40.25 | -0.04 | 42.86 | -300.0 | 47.33 | 102.14 | 78.21 | -2.79 | -179.0 | -260.34 | -2.02 | 7.34 | -861.9 | 1.29 | 3.2 | 0.78 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | -4.49 | -53.24 | -49.17 | -2.61 | 71.54 | 69.33 | 4.83 | -65.96 | 12.06 | 0.76 | 265.22 | -82.03 | -7.1 | 41.32 | 38.37 | 4.54 | -49.16 | -51.18 | -0.07 | 0 | -250.0 | 23.41 | -38.59 | -37.54 | -1.0 | -195.24 | -269.49 | -2.18 | -369.14 | -62.69 | 1.25 | 0.81 | -3.1 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q2 (15) | -2.93 | 35.18 | -147.8 | -9.17 | -32.9 | 4.97 | 14.19 | 20.46 | 22.86 | -0.46 | 55.34 | 16.36 | -12.1 | -5.95 | -243.75 | 8.93 | 26.13 | -28.56 | 0 | -100.0 | -100.0 | 38.13 | 19.45 | -28.93 | 1.05 | 2.94 | 717.65 | 0.81 | 17.39 | 190.0 | 1.24 | 2.48 | -6.06 | 0.02 | 0.0 | 0.0 | -141.55 | 39.87 | -110.16 |
| 23Q1 (14) | -4.52 | -2558.82 | 23.91 | -6.9 | -26.84 | -13.86 | 11.78 | 121.01 | -4.23 | -1.03 | 16.26 | -77.59 | -11.42 | -103.57 | 4.83 | 7.08 | -3.41 | -8.29 | 0.01 | 200.0 | 114.29 | 31.92 | 20.19 | -25.04 | 1.02 | -41.38 | 186.44 | 0.69 | 428.57 | 135.57 | 1.21 | -5.47 | -9.02 | 0.02 | 0.0 | 0.0 | -235.42 | -1409.44 | 0 |
| 22Q4 (13) | -0.17 | 94.35 | -104.07 | -5.44 | 36.08 | -10.34 | 5.33 | 23.67 | 465.07 | -1.23 | -129.08 | -232.43 | -5.61 | 51.3 | -648.0 | 7.33 | -21.18 | -28.83 | -0.01 | 50.0 | -100.76 | 26.56 | -29.15 | -40.77 | 1.74 | 194.92 | 8800.0 | -0.21 | 84.33 | 73.75 | 1.28 | -0.78 | -3.76 | 0.02 | 0.0 | 0.0 | -15.60 | 0 | -102.05 |
| 22Q3 (12) | -3.01 | -149.1 | -225.42 | -8.51 | 11.81 | -38.15 | 4.31 | -62.68 | -31.37 | 4.23 | 869.09 | 1862.5 | -11.52 | -227.27 | -206.38 | 9.3 | -25.6 | 156.91 | -0.02 | -128.57 | 97.92 | 37.48 | -30.13 | 135.06 | 0.59 | 447.06 | 63.89 | -1.34 | -48.89 | -546.67 | 1.29 | -2.27 | -1.53 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 6.13 | 203.2 | 112.85 | -9.65 | -59.24 | -31.11 | 11.55 | -6.1 | 156.67 | -0.55 | 5.17 | 41.49 | -3.52 | 70.67 | 21.43 | 12.5 | 61.92 | 255.11 | 0.07 | 200.0 | 118.92 | 53.65 | 25.99 | 240.63 | -0.17 | 85.59 | -120.48 | -0.9 | 53.61 | -163.83 | 1.32 | -0.75 | 0.0 | 0.02 | 0.0 | 0.0 | 1393.18 | 0 | 1230.3 |
| 22Q1 (10) | -5.94 | -242.11 | -1312.24 | -6.06 | -22.92 | 33.7 | 12.3 | 942.47 | 1117.82 | -0.58 | -56.76 | -544.44 | -12.0 | -1500.0 | -38.73 | 7.72 | -25.05 | -9.18 | -0.07 | -105.34 | -600.0 | 42.58 | -5.04 | 7.51 | -1.18 | -5800.0 | -159.0 | -1.94 | -142.5 | -255.2 | 1.33 | 0.0 | -1.48 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 4.18 | 74.17 | 28.62 | -4.93 | 19.97 | -8.59 | -1.46 | -123.25 | -142.94 | -0.37 | -54.17 | -5.71 | -0.75 | 80.05 | 41.86 | 10.3 | 184.53 | 92.52 | 1.31 | 236.46 | 285.29 | 44.84 | 181.19 | 108.53 | -0.02 | -105.56 | -100.94 | -0.8 | -366.67 | -135.09 | 1.33 | 1.53 | -0.75 | 0.02 | 100.0 | 100.0 | 760.00 | 413.0 | 748.86 |
| 21Q3 (8) | 2.4 | -16.67 | 191.25 | -6.16 | 16.3 | -321.58 | 6.28 | 39.56 | -20.51 | -0.24 | 74.47 | 88.89 | -3.76 | 16.07 | -2606.67 | 3.62 | 2.84 | 273.2 | -0.96 | -159.46 | 0 | 15.95 | 1.26 | 299.66 | 0.36 | -56.63 | -87.59 | 0.3 | -78.72 | -85.37 | 1.31 | -0.76 | 0.77 | 0.01 | -50.0 | 0.0 | 148.15 | 41.46 | 289.27 |
| 21Q2 (7) | 2.88 | 487.76 | 146.15 | -7.36 | 19.47 | -955.81 | 4.5 | 345.54 | 637.7 | -0.94 | -944.44 | -100.0 | -4.48 | 48.21 | -320.69 | 3.52 | -58.59 | 181.6 | -0.37 | -3600.0 | -470.0 | 15.75 | -60.24 | 169.13 | 0.83 | -58.5 | -46.1 | 1.41 | 12.8 | -26.56 | 1.32 | -2.22 | -0.75 | 0.02 | 100.0 | 100.0 | 104.73 | 457.83 | 191.8 |
| 21Q1 (6) | 0.49 | -84.92 | -88.31 | -9.14 | -101.32 | -13.12 | 1.01 | -70.29 | -69.39 | -0.09 | 74.29 | -107.56 | -8.65 | -570.54 | -122.37 | 8.5 | 58.88 | 1018.42 | -0.01 | -102.94 | -150.0 | 39.61 | 84.2 | 488.92 | 2.0 | -5.66 | 280.18 | 1.25 | -45.18 | 211.61 | 1.35 | 0.75 | -1.46 | 0.01 | 0.0 | 0.0 | 18.77 | -79.03 | -98.84 |
| 20Q4 (5) | 3.25 | 223.57 | 0.62 | -4.54 | -263.31 | -196.73 | 3.4 | -56.96 | 374.19 | -0.35 | 83.8 | 78.79 | -1.29 | -960.0 | -175.88 | 5.35 | 451.55 | 404.72 | 0.34 | 0 | 750.0 | 21.50 | 438.91 | 352.18 | 2.12 | -26.9 | 116.33 | 2.28 | 11.22 | 33.33 | 1.34 | 3.08 | 0.0 | 0.01 | 0.0 | -50.0 | 89.53 | 214.38 | -14.9 |
| 20Q3 (4) | -2.63 | -324.79 | 0.0 | 2.78 | 223.26 | 0.0 | 7.9 | 1195.08 | 0.0 | -2.16 | -359.57 | 0.0 | 0.15 | -92.61 | 0.0 | 0.97 | -22.4 | 0.0 | 0 | -100.0 | 0.0 | 3.99 | -31.82 | 0.0 | 2.9 | 88.31 | 0.0 | 2.05 | 6.77 | 0.0 | 1.3 | -2.26 | 0.0 | 0.01 | 0.0 | 0.0 | -78.27 | -318.1 | 0.0 |
| 20Q2 (3) | 1.17 | -72.08 | 0.0 | 0.86 | 110.64 | 0.0 | 0.61 | -81.52 | 0.0 | -0.47 | -139.5 | 0.0 | 2.03 | 152.19 | 0.0 | 1.25 | 64.47 | 0.0 | 0.1 | 400.0 | 0.0 | 5.85 | -12.99 | 0.0 | 1.54 | 238.74 | 0.0 | 1.92 | 271.43 | 0.0 | 1.33 | -2.92 | 0.0 | 0.01 | 0.0 | 0.0 | 35.89 | -97.77 | 0.0 |
| 20Q1 (2) | 4.19 | 29.72 | 0.0 | -8.08 | -428.1 | 0.0 | 3.3 | 366.13 | 0.0 | 1.19 | 172.12 | 0.0 | -3.89 | -328.82 | 0.0 | 0.76 | -28.3 | 0.0 | 0.02 | -50.0 | 0.0 | 6.73 | 41.43 | 0.0 | -1.11 | -213.27 | 0.0 | -1.12 | -165.5 | 0.0 | 1.37 | 2.24 | 0.0 | 0.01 | -50.0 | 0.0 | 1611.54 | 1431.71 | 0.0 |
| 19Q4 (1) | 3.23 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | -1.24 | 0.0 | 0.0 | -1.65 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 105.21 | 0.0 | 0.0 |
