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) | 0.35 | 0 | 9.98 | 0 | -12.62 | 0 | 2.08 | 0 | 10.33 | 0 | 9.14 | -19.75 | 4.99 | 0 | 4.39 | -14.88 | -6.8 | 0 | 2.66 | 582.05 | 10.64 | -1.66 | 0.14 | 0.0 | 2.60 | 0 |
| 2022 (9) | -10.46 | 0 | -19.77 | 0 | 30.5 | 0 | -2.12 | 0 | -30.23 | 0 | 11.39 | 10.15 | -4.23 | 0 | 5.16 | 37.1 | -11.58 | 0 | 0.39 | -95.67 | 10.82 | 0.09 | 0.14 | -6.67 | -92.16 | 0 |
| 2021 (8) | 36.91 | 390.82 | -19.28 | 0 | -23.94 | 0 | 1.61 | -76.77 | 17.63 | 93.52 | 10.34 | 101.56 | -4.32 | 0 | 3.76 | 37.61 | 14.22 | 0 | 9.0 | 0 | 10.81 | 3.54 | 0.15 | -11.76 | 184.92 | 0 |
| 2020 (7) | 7.52 | 0 | 1.59 | 0 | -12.93 | 0 | 6.93 | 0 | 9.11 | 0 | 5.13 | 25.74 | 1.46 | 0 | 2.73 | 49.71 | -4.56 | 0 | -10.65 | 0 | 10.44 | -2.34 | 0.17 | 30.77 | 0.00 | 0 |
| 2019 (6) | -7.47 | 0 | -12.38 | 0 | 32.3 | 0 | -5.07 | 0 | -19.85 | 0 | 4.08 | -22.43 | -0.78 | 0 | 1.83 | 11.5 | -10.11 | 0 | 0.34 | -98.06 | 10.69 | 0.38 | 0.13 | -31.58 | -66.94 | 0 |
| 2018 (5) | 42.2 | -0.96 | -22.69 | 0 | -19.75 | 0 | -0.59 | 0 | 19.51 | -29.85 | 5.26 | -40.23 | -13.18 | 0 | 1.64 | -46.18 | 32.99 | -5.8 | 17.51 | 0.11 | 10.65 | 4.41 | 0.19 | 5.56 | 148.85 | -2.64 |
| 2017 (4) | 42.61 | 308.93 | -14.8 | 0 | -22.49 | 0 | 5.54 | 21.49 | 27.81 | 0 | 8.8 | -48.24 | -3.76 | 0 | 3.04 | -65.04 | 35.02 | 2419.42 | 17.49 | 0 | 10.2 | 20.0 | 0.18 | 12.5 | 152.89 | -55.4 |
| 2016 (3) | 10.42 | 345.3 | -12.19 | 0 | -9.06 | 0 | 4.56 | 0 | -1.77 | 0 | 17.0 | -52.47 | 4.22 | 0 | 8.70 | -66.12 | 1.39 | -74.02 | -5.62 | 0 | 8.5 | 42.86 | 0.16 | -33.33 | 342.76 | 630.94 |
| 2015 (2) | 2.34 | 0 | -37.55 | 0 | 30.77 | -59.69 | -2.61 | 0 | -35.21 | 0 | 35.77 | -45.86 | -0.51 | 0 | 25.69 | -45.08 | 5.35 | 38.6 | -1.2 | 0 | 5.95 | 14.42 | 0.24 | -4.0 | 46.89 | 0 |
| 2014 (1) | -4.37 | 0 | -57.23 | 0 | 76.33 | 0 | -6.99 | 0 | -61.6 | 0 | 66.07 | 1745.53 | -0.03 | 0 | 46.77 | 1916.42 | 3.86 | -76.3 | 1.17 | -90.75 | 5.2 | -3.17 | 0.25 | 8.7 | -66.01 | 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) | 4.63 | -9.75 | 66.55 | -5.64 | -212.13 | -224.78 | -1.99 | 77.77 | 34.32 | -0.28 | 36.36 | -110.41 | -1.01 | -109.94 | -113.84 | 6.43 | 97.24 | 185.78 | 0.6 | -69.39 | -90.42 | 9.84 | 96.12 | 130.45 | 0.96 | 540.0 | 138.71 | 0.52 | 246.67 | 134.9 | 2.83 | 1.07 | 6.39 | 0.04 | 0.0 | 0.0 | 136.58 | -20.4 | -40.55 |
| 24Q2 (19) | 5.13 | 2542.86 | 1873.08 | 5.03 | 83.58 | 56.21 | -8.95 | -63.32 | 37.02 | -0.44 | -170.97 | 37.14 | 10.16 | 301.58 | 191.95 | 3.26 | 23.02 | 47.51 | 1.96 | 1131.58 | 141.0 | 5.02 | -2.39 | 18.93 | 0.15 | 162.5 | 110.56 | 0.15 | -34.78 | 119.74 | 2.8 | 4.87 | 6.06 | 0.04 | 0.0 | 0.0 | 171.57 | 2502.01 | 1166.99 |
| 24Q1 (18) | -0.21 | 94.9 | -114.69 | 2.74 | 258.38 | -30.81 | -5.48 | -189.69 | -267.79 | 0.62 | 146.97 | -56.03 | 2.53 | 143.25 | -53.06 | 2.65 | 4.33 | 23.83 | -0.19 | -124.05 | -109.31 | 5.14 | 2.93 | 25.51 | -0.24 | 85.0 | 81.68 | 0.23 | 116.43 | -96.35 | 2.67 | 0.0 | -0.37 | 0.04 | 0.0 | 0.0 | -7.14 | 97.73 | -145.05 |
| 23Q4 (17) | -4.12 | -248.2 | -48.2 | -1.73 | -138.27 | 59.86 | 6.11 | 301.65 | 241.34 | -1.32 | -149.07 | 60.48 | -5.85 | -180.14 | 17.49 | 2.54 | 12.89 | 15.98 | 0.79 | -87.38 | 130.27 | 4.99 | 16.95 | 16.78 | -1.6 | 35.48 | 41.18 | -1.4 | 6.04 | -125.09 | 2.67 | 0.38 | -1.11 | 0.04 | 0.0 | 33.33 | -314.50 | -236.89 | -840.12 |
| 23Q3 (16) | 2.78 | 969.23 | -53.2 | 4.52 | 40.37 | 345.65 | -3.03 | 78.68 | -142.08 | 2.69 | 484.29 | 50.28 | 7.3 | 109.77 | 78.05 | 2.25 | 1.81 | -14.77 | 6.26 | 230.96 | 794.29 | 4.27 | 1.21 | -20.48 | -2.48 | -74.65 | 41.23 | -1.49 | -96.05 | 42.25 | 2.66 | 0.76 | -1.48 | 0.04 | 0.0 | 33.33 | 229.75 | 1596.63 | -94.2 |
| 23Q2 (15) | 0.26 | -81.82 | 103.63 | 3.22 | -18.69 | 145.16 | -14.21 | -853.69 | -247.41 | -0.7 | -149.65 | -164.81 | 3.48 | -35.44 | 124.35 | 2.21 | 3.27 | -20.79 | -4.78 | -334.31 | -985.19 | 4.22 | 3.01 | -16.54 | -1.42 | -8.4 | 56.71 | -0.76 | -112.06 | 59.57 | 2.64 | -1.49 | -2.22 | 0.04 | 0.0 | 0.0 | 13.54 | -14.58 | 101.63 |
| 23Q1 (14) | 1.43 | 151.44 | 122.17 | 3.96 | 191.88 | 161.02 | -1.49 | -183.24 | -112.56 | 1.41 | 142.22 | 184.94 | 5.39 | 176.02 | 141.65 | 2.14 | -2.28 | -43.24 | 2.04 | 178.16 | 171.33 | 4.10 | -4.23 | -29.11 | -1.31 | 51.84 | 3.68 | 6.3 | 12.9 | 963.01 | 2.68 | -0.74 | -1.47 | 0.04 | 33.33 | 33.33 | 15.85 | 147.39 | 104.97 |
| 22Q4 (13) | -2.78 | -146.8 | -125.25 | -4.31 | -134.24 | 44.17 | 1.79 | -75.14 | 143.03 | -3.34 | -286.59 | -447.54 | -7.09 | -272.93 | -315.5 | 2.19 | -17.05 | -5.6 | -2.61 | -472.86 | 58.77 | 4.28 | -20.37 | 22.54 | -2.72 | 35.55 | -239.49 | 5.58 | 316.28 | 771.88 | 2.7 | 0.0 | -0.37 | 0.03 | 0.0 | 0.0 | -33.45 | -100.84 | -110.27 |
| 22Q3 (12) | 5.94 | 182.96 | -15.98 | -1.84 | 74.19 | 74.62 | 7.2 | -25.31 | 290.98 | 1.79 | 65.74 | -45.92 | 4.1 | 128.69 | 2377.78 | 2.64 | -5.38 | -21.19 | 0.7 | 29.63 | 877.78 | 5.37 | 6.23 | 11.94 | -4.22 | -28.66 | -211.64 | -2.58 | -37.23 | -212.66 | 2.7 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 3960.00 | 575.64 | 2711.77 |
| 22Q2 (11) | -7.16 | -11.01 | -217.96 | -7.13 | -9.86 | -140.88 | 9.64 | -18.72 | 195.92 | 1.08 | 165.06 | 303.77 | -14.29 | -10.43 | -559.49 | 2.79 | -25.99 | 4.1 | 0.54 | 118.88 | -42.55 | 5.06 | -12.51 | 37.23 | -3.28 | -141.18 | -237.24 | -1.88 | -157.53 | -500.0 | 2.7 | -0.74 | -0.37 | 0.04 | 33.33 | 0.0 | -832.56 | -160.74 | -541.65 |
| 22Q1 (10) | -6.45 | -158.58 | -150.51 | -6.49 | 15.93 | -380.74 | 11.86 | 385.1 | 298.99 | -1.66 | -172.13 | -201.82 | -12.94 | -493.31 | -213.31 | 3.77 | 62.5 | 90.4 | -2.86 | 54.82 | -344.44 | 5.78 | 65.56 | 91.86 | -1.36 | -169.74 | -122.33 | -0.73 | -214.06 | -113.06 | 2.72 | 0.37 | 1.12 | 0.03 | 0.0 | -40.0 | -319.31 | -198.03 | -308.29 |
| 21Q4 (9) | 11.01 | 55.73 | 110200.0 | -7.72 | -6.48 | -1106.25 | -4.16 | -10.34 | 62.15 | -0.61 | -118.43 | -115.44 | 3.29 | 1927.78 | 606.15 | 2.32 | -30.75 | 50.65 | -6.33 | -6933.33 | -752.58 | 3.49 | -27.26 | 20.44 | 1.95 | -48.41 | 151.86 | 0.64 | -72.05 | 113.47 | 2.71 | 0.37 | 2.65 | 0.03 | 0.0 | -25.0 | 325.74 | 131.29 | 0 |
| 21Q3 (8) | 7.07 | 16.47 | 542.73 | -7.25 | -144.93 | -1150.0 | -3.77 | 62.49 | -20.45 | 3.31 | 724.53 | 25.38 | -0.18 | -105.79 | -134.62 | 3.35 | 25.0 | 181.51 | -0.09 | -109.57 | 76.32 | 4.80 | 30.23 | 71.17 | 3.78 | 58.16 | 775.0 | 2.29 | 387.23 | 234.71 | 2.7 | -0.37 | 3.85 | 0.03 | -25.0 | -25.0 | 140.84 | -25.29 | 20.35 |
| 21Q2 (7) | 6.07 | -52.47 | -35.56 | -2.96 | -119.26 | -357.39 | -10.05 | -68.62 | -664.61 | -0.53 | 3.64 | -8.16 | 3.11 | -72.77 | -70.58 | 2.68 | 35.35 | 76.32 | 0.94 | -19.66 | -56.48 | 3.68 | 22.33 | 18.54 | 2.39 | -60.76 | 73.19 | 0.47 | -91.59 | 132.19 | 2.71 | 0.74 | 5.04 | 0.04 | -20.0 | -20.0 | 188.51 | 22.97 | -76.59 |
| 21Q1 (6) | 12.77 | 127800.0 | 527.09 | -1.35 | -110.94 | -181.33 | -5.96 | 45.77 | -910.17 | -0.55 | -113.92 | -166.27 | 11.42 | 1856.92 | 958.65 | 1.98 | 28.57 | 125.0 | 1.17 | 20.62 | 190.7 | 3.01 | 3.93 | 47.56 | 6.09 | 261.97 | 475.93 | 5.59 | 217.68 | 304.01 | 2.69 | 1.89 | 3.07 | 0.05 | 25.0 | 66.67 | 153.30 | 0 | 0 |
| 20Q4 (5) | -0.01 | -100.91 | 96.3 | -0.64 | -10.34 | 84.83 | -10.99 | -251.12 | -146.47 | 3.95 | 49.62 | 159.4 | -0.65 | -225.0 | 85.52 | 1.54 | 29.41 | 32.76 | 0.97 | 355.26 | 135.53 | 2.90 | 3.38 | 1.76 | -3.76 | -571.43 | 49.05 | -4.75 | -179.41 | -1030.95 | 2.64 | 1.54 | 3.12 | 0.04 | 0.0 | 33.33 | 0.00 | -100.0 | 100.0 |
| 20Q3 (4) | 1.1 | -88.32 | 0.0 | -0.58 | -150.43 | 0.0 | -3.13 | -275.84 | 0.0 | 2.64 | 638.78 | 0.0 | 0.52 | -95.08 | 0.0 | 1.19 | -21.71 | 0.0 | -0.38 | -117.59 | 0.0 | 2.80 | -9.82 | 0.0 | -0.56 | -140.58 | 0.0 | -1.7 | -16.44 | 0.0 | 2.6 | 0.78 | 0.0 | 0.04 | -20.0 | 0.0 | 117.02 | -85.47 | 0.0 |
| 20Q2 (3) | 9.42 | 415.05 | 0.0 | 1.15 | -30.72 | 0.0 | 1.78 | 401.69 | 0.0 | -0.49 | -159.04 | 0.0 | 10.57 | 894.74 | 0.0 | 1.52 | 72.73 | 0.0 | 2.16 | 267.44 | 0.0 | 3.11 | 52.28 | 0.0 | 1.38 | 185.19 | 0.0 | -1.46 | 46.72 | 0.0 | 2.58 | -1.15 | 0.0 | 0.05 | 66.67 | 0.0 | 805.13 | 0 | 0.0 |
| 20Q1 (2) | -2.99 | -1007.41 | 0.0 | 1.66 | 139.34 | 0.0 | -0.59 | -102.49 | 0.0 | 0.83 | 112.48 | 0.0 | -1.33 | 70.38 | 0.0 | 0.88 | -24.14 | 0.0 | -1.29 | 52.75 | 0.0 | 2.04 | -28.33 | 0.0 | -1.62 | 78.05 | 0.0 | -2.74 | -552.38 | 0.0 | 2.61 | 1.95 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.27 | 0.0 | 0.0 | -4.22 | 0.0 | 0.0 | 23.65 | 0.0 | 0.0 | -6.65 | 0.0 | 0.0 | -4.49 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | -2.73 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | -7.38 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -12.44 | 0.0 | 0.0 |
