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) | 9.97 | 0 | 0.04 | -92.59 | -10.09 | 0 | 0.18 | 0 | 10.01 | 0 | 2.03 | -10.57 | 0.01 | 0 | 2.08 | -1.45 | 5.02 | 47.21 | 9.48 | 0 | 2.1 | 0.96 | 0 | 0 | 86.10 | 0 |
| 2022 (9) | -1.61 | 0 | 0.54 | -93.91 | -0.67 | 0 | -0.28 | 0 | -1.07 | 0 | 2.27 | 26.11 | 0 | 0 | 2.11 | 23.0 | 3.41 | -56.56 | -0.36 | 0 | 2.08 | 8.33 | 0 | 0 | -93.60 | 0 |
| 2021 (8) | -1.56 | 0 | 8.86 | 0 | -7.71 | 0 | 0.4 | 0 | 7.3 | 622.77 | 1.8 | -18.92 | 0 | 0 | 1.72 | -42.47 | 7.85 | 356.4 | 13.88 | 328.4 | 1.92 | 14.97 | 0 | 0 | -9.87 | 0 |
| 2020 (7) | 4.56 | 470.0 | -3.55 | 0 | -3.46 | 0 | -0.36 | 0 | 1.01 | 0 | 2.22 | 0.91 | 0 | 0 | 2.98 | 6.24 | 1.72 | 0 | 3.24 | -59.14 | 1.67 | 3.09 | 0 | 0 | 92.87 | 1008.66 |
| 2019 (6) | 0.8 | -93.9 | -2.12 | 0 | 1.03 | 0 | 0.01 | -99.14 | -1.32 | 0 | 2.2 | 73.23 | 0 | 0 | 2.81 | 89.31 | -0.77 | 0 | 7.93 | 0 | 1.62 | 9.46 | 0 | 0 | 8.38 | 0 |
| 2018 (5) | 13.12 | 0 | -2.67 | 0 | -7.68 | 0 | 1.16 | 0 | 10.45 | 0 | 1.27 | -45.73 | 0 | 0 | 1.48 | -47.38 | 1.57 | -56.51 | -6.18 | 0 | 1.48 | -9.76 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -4.46 | 0 | -0.28 | 0 | 3.1 | 761.11 | -0.55 | 0 | -4.74 | 0 | 2.34 | 172.09 | 0 | 0 | 2.82 | 132.26 | 3.61 | 0 | 4.4 | 348.98 | 1.64 | -14.58 | 0 | 0 | -73.84 | 0 |
| 2016 (3) | 1.41 | -64.93 | 0.99 | 0 | 0.36 | 0 | -0.11 | 0 | 2.4 | -30.03 | 0.86 | -15.69 | 0 | 0 | 1.21 | 3.24 | -0.07 | 0 | 0.98 | 0 | 1.92 | -12.73 | 0 | 0 | 48.62 | -90.57 |
| 2015 (2) | 4.02 | 0 | -0.59 | 0 | -4.39 | 0 | 0.33 | 0 | 3.43 | 0 | 1.02 | 32.47 | 0 | 0 | 1.18 | 51.45 | -2.78 | 0 | -1.42 | 0 | 2.2 | -13.73 | 0 | 0 | 515.38 | 0 |
| 2014 (1) | -4.73 | 0 | -1.88 | 0 | 6.4 | 0 | -0.02 | 0 | -6.61 | 0 | 0.77 | 1.32 | -1.2 | 0 | 0.78 | 12.83 | -1.38 | 0 | -0.07 | 0 | 2.55 | -3.77 | 0 | 0 | -190.73 | 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) | 12.05 | 320.7 | 1942.37 | -0.53 | -296.3 | -3.92 | -8.27 | -253.15 | -225.59 | 0.13 | 159.09 | 316.67 | 11.52 | 321.97 | 14300.0 | 0.23 | -32.35 | -20.69 | 0 | 0 | 0 | 0.80 | -25.64 | -33.14 | 1.96 | -23.74 | 40.0 | 0.86 | -59.81 | 22.86 | 0.56 | 1.82 | 5.66 | 0 | 0 | 0 | 848.59 | 518.08 | 1669.1 |
| 24Q2 (19) | -5.46 | -443.4 | -312.45 | 0.27 | 126.21 | 1000.0 | 5.4 | 792.31 | 360.87 | -0.22 | -450.0 | -222.22 | -5.19 | -1026.79 | -304.33 | 0.34 | -8.11 | -32.0 | 0 | 0 | 0 | 1.08 | -23.76 | -51.33 | 2.57 | 135.78 | 321.31 | 2.14 | -26.71 | -4.89 | 0.55 | 3.77 | 5.77 | 0 | 0 | 0 | -202.97 | -540.42 | -318.77 |
| 24Q1 (18) | 1.59 | -62.59 | -37.65 | -1.03 | -481.48 | -421.88 | -0.78 | 81.2 | 41.35 | -0.04 | 0.0 | -136.36 | 0.56 | -87.61 | -80.49 | 0.37 | -54.32 | -15.91 | 0 | 0 | 0 | 1.41 | -55.24 | -19.66 | 1.09 | -21.01 | -33.13 | 2.92 | -1.02 | -18.44 | 0.53 | 0.0 | 1.92 | 0 | 0 | 0 | 46.09 | -62.26 | -25.9 |
| 23Q4 (17) | 4.25 | 620.34 | 933.33 | 0.27 | 152.94 | 128.42 | -4.15 | -63.39 | -99.52 | -0.04 | 33.33 | -140.0 | 4.52 | 5550.0 | 409.59 | 0.81 | 179.31 | -20.59 | 0 | 0 | 0 | 3.15 | 163.54 | -24.89 | 1.38 | -1.43 | 21.05 | 2.95 | 321.43 | 69.54 | 0.53 | 0.0 | 0.0 | 0 | 0 | 0 | 122.13 | 154.6 | 643.58 |
| 23Q3 (16) | 0.59 | -77.04 | -72.04 | -0.51 | -1600.0 | -312.5 | -2.54 | -22.71 | -126.79 | -0.06 | -133.33 | -400.0 | 0.08 | -96.85 | -96.6 | 0.29 | -42.0 | -36.96 | 0 | 0 | 0 | 1.20 | -45.88 | -27.49 | 1.4 | 129.51 | 350.0 | 0.7 | -68.89 | 483.33 | 0.53 | 1.92 | 1.92 | 0 | 0 | 0 | 47.97 | -48.3 | -85.45 |
| 23Q2 (15) | 2.57 | 0.78 | 197.72 | -0.03 | -109.38 | -104.92 | -2.07 | -55.64 | -173.93 | 0.18 | 63.64 | 122.5 | 2.54 | -11.5 | 225.74 | 0.5 | 13.64 | 13.64 | 0 | 0 | 0 | 2.21 | 25.85 | 38.67 | 0.61 | -62.58 | -37.76 | 2.25 | -37.15 | 266.67 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | 92.78 | 49.18 | 0 |
| 23Q1 (14) | 2.55 | 600.0 | 532.2 | 0.32 | 133.68 | -50.0 | -1.33 | 36.06 | -411.54 | 0.11 | 10.0 | -72.5 | 2.87 | 296.58 | 5640.0 | 0.44 | -56.86 | 29.41 | 0 | 0 | 0 | 1.76 | -58.15 | 43.42 | 1.63 | 42.98 | -11.89 | 3.58 | 105.75 | 506.82 | 0.52 | -1.89 | 1.96 | 0 | 0 | 0 | 62.20 | 376.83 | 0 |
| 22Q4 (13) | -0.51 | -124.17 | -1120.0 | -0.95 | -495.83 | -63.79 | -2.08 | -85.71 | -296.23 | 0.1 | 400.0 | -79.59 | -1.46 | -162.13 | -175.47 | 1.02 | 121.74 | 183.33 | 0 | 0 | 0 | 4.20 | 154.42 | 238.51 | 1.14 | 303.57 | -38.38 | 1.74 | 1350.0 | -43.14 | 0.53 | 1.92 | 1.92 | 0 | 0 | 0 | -22.47 | -106.81 | -1708.63 |
| 22Q3 (12) | 2.11 | 180.23 | 397.18 | 0.24 | -60.66 | -57.14 | -1.12 | -140.0 | -566.67 | 0.02 | 102.5 | 105.88 | 2.35 | 216.34 | 1666.67 | 0.46 | 4.55 | -44.58 | 0 | 0 | 0 | 1.65 | 3.5 | -46.15 | -0.56 | -157.14 | -129.79 | 0.12 | 108.89 | -88.35 | 0.52 | 0.0 | 6.12 | 0 | 0 | 0 | 329.69 | 0 | 805.81 |
| 22Q2 (11) | -2.63 | -345.76 | -806.9 | 0.61 | -4.69 | 281.25 | 2.8 | 1176.92 | 975.0 | -0.8 | -300.0 | -1433.33 | -2.02 | -4140.0 | -1453.85 | 0.44 | 29.41 | 83.33 | 0 | 0 | 0 | 1.59 | 30.16 | 74.43 | 0.98 | -47.03 | -56.64 | -1.35 | -53.41 | -229.81 | 0.52 | 1.96 | 10.64 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -0.59 | -1280.0 | 3.28 | 0.64 | 210.34 | -92.66 | -0.26 | -124.53 | 97.01 | 0.4 | -18.37 | 110.53 | 0.05 | 109.43 | -99.38 | 0.34 | -5.56 | -8.11 | 0 | 0 | 0 | 1.23 | -1.23 | -25.49 | 1.85 | 0.0 | -0.54 | -0.88 | -128.76 | -110.06 | 0.51 | -1.92 | 15.91 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.05 | 107.04 | -97.21 | -0.58 | -203.57 | 53.6 | 1.06 | 341.67 | 278.57 | 0.49 | 244.12 | 288.46 | -0.53 | -253.33 | -198.15 | 0.36 | -56.63 | -72.93 | 0 | 0 | 0 | 1.24 | -59.53 | -81.69 | 1.85 | -1.6 | 98.92 | 3.06 | 197.09 | -32.3 | 0.52 | 6.12 | 23.81 | 0 | 0 | 0 | 1.40 | 102.99 | -96.15 |
| 21Q3 (8) | -0.71 | -144.83 | -125.27 | 0.56 | 250.0 | 411.11 | 0.24 | 175.0 | 109.23 | -0.34 | -666.67 | -750.0 | -0.15 | -15.38 | -105.7 | 0.83 | 245.83 | 730.0 | 0 | 0 | 0 | 3.06 | 235.23 | 511.16 | 1.88 | -16.81 | 48.03 | 1.03 | -0.96 | -48.24 | 0.49 | 4.26 | 16.67 | 0 | 0 | 0 | -46.71 | -143.22 | -140.06 |
| 21Q2 (7) | -0.29 | 52.46 | -108.38 | 0.16 | -98.17 | 110.81 | -0.32 | 96.32 | 73.77 | 0.06 | -68.42 | -86.05 | -0.13 | -101.6 | -106.57 | 0.24 | -35.14 | 1100.0 | 0 | 0 | 0 | 0.91 | -44.4 | 710.06 | 2.26 | 21.51 | 201.33 | 1.04 | -88.11 | -85.75 | 0.47 | 6.82 | 11.9 | 0 | 0 | 0 | -19.21 | -189.34 | -142.85 |
| 21Q1 (6) | -0.61 | -134.08 | 82.52 | 8.72 | 797.6 | 1462.5 | -8.69 | -3203.57 | -10962.5 | 0.19 | 173.08 | 138.78 | 8.11 | 1401.85 | 296.37 | 0.37 | -72.18 | -51.95 | 0 | 0 | 0 | 1.64 | -75.73 | -63.46 | 1.86 | 100.0 | 251.22 | 8.75 | 93.58 | 182.78 | 0.44 | 4.76 | 7.32 | 0 | 0 | 0 | -6.64 | -118.32 | 0 |
| 20Q4 (5) | 1.79 | -36.3 | 50.42 | -1.25 | -594.44 | -8.7 | 0.28 | 110.77 | -92.39 | -0.26 | -550.0 | -388.89 | 0.54 | -79.47 | 1250.0 | 1.33 | 1230.0 | 15.65 | 0 | 0 | 0 | 6.78 | 1251.0 | 13.24 | 0.93 | -26.77 | 1262.5 | 4.52 | 127.14 | -14.88 | 0.42 | 0.0 | 5.0 | 0 | 0 | 0 | 36.23 | -68.92 | 73.87 |
| 20Q3 (4) | 2.81 | -18.79 | 0.0 | -0.18 | 87.84 | 0.0 | -2.6 | -113.11 | 0.0 | -0.04 | -109.3 | 0.0 | 2.63 | 32.83 | 0.0 | 0.1 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.50 | 344.33 | 0.0 | 1.27 | 69.33 | 0.0 | 1.99 | -72.74 | 0.0 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0.0 | 116.60 | 160.15 | 0.0 |
| 20Q2 (3) | 3.46 | 199.14 | 0.0 | -1.48 | -131.25 | 0.0 | -1.22 | -1625.0 | 0.0 | 0.43 | 187.76 | 0.0 | 1.98 | 147.94 | 0.0 | 0.02 | -97.4 | 0.0 | 0 | 0 | 0.0 | 0.11 | -97.49 | 0.0 | 0.75 | 160.98 | 0.0 | 7.3 | 169.06 | 0.0 | 0.42 | 2.44 | 0.0 | 0 | 0 | 0.0 | 44.82 | 0 | 0.0 |
| 20Q1 (2) | -3.49 | -393.28 | 0.0 | -0.64 | 44.35 | 0.0 | 0.08 | -97.83 | 0.0 | -0.49 | -644.44 | 0.0 | -4.13 | -10425.0 | 0.0 | 0.77 | -33.04 | 0.0 | 0 | 0 | 0.0 | 4.50 | -24.79 | 0.0 | -1.23 | -1437.5 | 0.0 | -10.57 | -299.06 | 0.0 | 0.41 | 2.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.19 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | 3.68 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.98 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 20.84 | 0.0 | 0.0 |
