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) | 10.81 | 7.03 | -10.46 | 0 | 1.71 | 0 | -0.78 | 0 | 0.35 | -72.0 | 8.33 | -39.37 | 0.07 | -36.36 | 3.68 | -30.9 | 13.66 | -16.2 | 10.85 | -21.89 | 5.71 | 17.49 | 0.1 | 11.11 | 64.89 | 21.03 |
| 2022 (9) | 10.1 | 86.0 | -8.85 | 0 | -11.08 | 0 | 0.77 | 0 | 1.25 | 0 | 13.74 | 94.62 | 0.11 | -21.43 | 5.33 | 136.6 | 16.3 | 0.8 | 13.89 | 10.59 | 4.86 | 8.24 | 0.09 | 80.0 | 53.61 | 68.82 |
| 2021 (8) | 5.43 | -54.18 | -12.32 | 0 | 16.95 | 0 | -0.63 | 0 | -6.89 | 0 | 7.06 | 100.57 | 0.14 | 250.0 | 2.25 | 70.57 | 16.17 | 1.25 | 12.56 | 48.99 | 4.49 | -11.26 | 0.05 | -37.5 | 31.75 | -63.64 |
| 2020 (7) | 11.85 | 150.53 | 12.47 | 0 | -9.04 | 0 | -0.02 | 0 | 24.32 | 0 | 3.52 | -64.48 | 0.04 | -80.95 | 1.32 | -70.71 | 15.97 | 11.44 | 8.43 | -18.86 | 5.06 | -15.53 | 0.08 | -20.0 | 87.32 | 204.25 |
| 2019 (6) | 4.73 | 0 | -8.5 | 0 | 2.61 | 2.76 | -0.03 | 0 | -3.77 | 0 | 9.91 | 272.56 | 0.21 | 0 | 4.51 | 253.92 | 14.33 | 92.35 | 10.39 | 167.1 | 5.99 | -7.42 | 0.1 | 11.11 | 28.70 | 0 |
| 2018 (5) | -0.44 | 0 | -0.97 | 0 | 2.54 | 0 | 0.03 | 50.0 | -1.41 | 0 | 2.66 | 87.32 | -0.01 | 0 | 1.27 | 41.29 | 7.45 | 76.12 | 3.89 | 238.26 | 6.47 | -11.37 | 0.09 | -25.0 | -4.21 | 0 |
| 2017 (4) | 7.62 | 0 | -1.91 | 0 | -1.32 | 0 | 0.02 | -50.0 | 5.71 | 0 | 1.42 | -83.92 | -0.11 | 0 | 0.90 | -74.21 | 4.23 | 0 | 1.15 | 0 | 7.3 | -19.51 | 0.12 | 20.0 | 88.91 | 0 |
| 2016 (3) | -20.16 | 0 | -23.09 | 0 | 42.68 | 0 | 0.04 | -99.3 | -43.25 | 0 | 8.83 | -27.38 | -0.25 | 0 | 3.49 | 76.4 | -6.59 | 0 | -4.85 | 0 | 9.07 | 0.33 | 0.1 | -88.64 | -466.67 | 0 |
| 2015 (2) | 13.35 | 14.1 | -12.34 | 0 | -0.47 | 0 | 5.74 | 1879.31 | 1.01 | -78.19 | 12.16 | 92.41 | -0.1 | 0 | 1.98 | 67.11 | -10.36 | 0 | -10.56 | 0 | 9.04 | 10.38 | 0.88 | 2.33 | 0.00 | 0 |
| 2014 (1) | 11.7 | -51.23 | -7.07 | 0 | -3.18 | 0 | 0.29 | 0 | 4.63 | -63.28 | 6.32 | -35.97 | -0.24 | 0 | 1.19 | -58.87 | -3.89 | 0 | -0.1 | 0 | 8.19 | 10.08 | 0.86 | 8.86 | 130.73 | -52.32 |
| 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) | 6.47 | 198.03 | -15.09 | -7.06 | -0.71 | -200.43 | 0.64 | -93.06 | 117.83 | -0.14 | -300.0 | -158.33 | -0.59 | 95.66 | -111.2 | 1.6 | 61.62 | 25.0 | 0 | -100.0 | 0 | 2.10 | 61.15 | -2.39 | 6.65 | -15.29 | 61.02 | 4.58 | 24.8 | 12.25 | 1.62 | 2.53 | 15.71 | 0.02 | 0.0 | 0.0 | 104.02 | 183.06 | -24.92 |
| 24Q2 (19) | -6.6 | -414.29 | -734.62 | -7.01 | -51.73 | -3238.1 | 9.22 | 1010.84 | 491.03 | 0.07 | -72.0 | 123.33 | -13.61 | -440.08 | -1739.76 | 0.99 | -41.76 | -47.62 | 0.01 | -50.0 | -66.67 | 1.30 | -51.62 | -60.33 | 7.85 | 129.53 | 185.45 | 3.67 | -14.65 | -19.34 | 1.58 | 3.27 | 9.72 | 0.02 | 0.0 | -33.33 | -125.24 | -448.88 | -824.93 |
| 24Q1 (18) | 2.1 | 450.0 | -23.64 | -4.62 | -62.68 | 8.51 | 0.83 | -38.06 | -65.42 | 0.25 | 152.08 | 204.17 | -2.52 | 26.74 | -9.57 | 1.7 | -5.56 | -49.4 | 0.02 | 0.0 | 100.0 | 2.69 | -9.0 | -61.2 | 3.42 | -28.6 | 71.0 | 4.3 | 616.67 | 167.08 | 1.53 | 4.79 | 9.29 | 0.02 | 0.0 | -33.33 | 35.90 | 224.44 | -60.32 |
| 23Q4 (17) | -0.6 | -107.87 | 87.37 | -2.84 | -20.85 | -208.7 | 1.34 | 137.33 | 52.27 | -0.48 | -300.0 | 81.4 | -3.44 | -165.28 | 39.33 | 1.8 | 40.62 | -46.9 | 0.02 | 0 | -50.0 | 2.96 | 37.57 | -54.92 | 4.79 | 15.98 | 42.99 | 0.6 | -85.29 | -52.38 | 1.46 | 4.29 | 8.96 | 0.02 | 0.0 | -33.33 | -28.85 | -120.82 | 84.03 |
| 23Q3 (16) | 7.62 | 632.69 | 74.37 | -2.35 | -1019.05 | -23600.0 | -3.59 | -330.13 | 32.65 | 0.24 | 180.0 | -82.09 | 5.27 | 534.94 | 20.32 | 1.28 | -32.28 | -63.84 | 0 | -100.0 | -100.0 | 2.15 | -34.51 | -63.37 | 4.13 | 50.18 | 24.02 | 4.08 | -10.33 | -22.58 | 1.4 | -2.78 | 12.0 | 0.02 | -33.33 | 0.0 | 138.55 | 701.97 | 107.34 |
| 23Q2 (15) | 1.04 | -62.18 | -85.75 | -0.21 | 95.84 | 89.39 | 1.56 | -35.0 | 136.97 | -0.3 | -25.0 | -128.85 | 0.83 | 136.09 | -84.4 | 1.89 | -43.75 | -39.23 | 0.03 | 200.0 | -40.0 | 3.28 | -52.68 | -26.49 | 2.75 | 37.5 | -34.52 | 4.55 | 182.61 | 24.66 | 1.44 | 2.86 | 24.14 | 0.03 | 0.0 | 50.0 | 17.28 | -80.9 | -88.57 |
| 23Q1 (14) | 2.75 | 157.89 | -13.52 | -5.05 | -448.91 | 15.27 | 2.4 | 172.73 | 199.59 | -0.24 | 90.7 | -125.0 | -2.3 | 59.44 | 17.27 | 3.36 | -0.88 | -8.94 | 0.01 | -75.0 | 200.0 | 6.94 | 5.75 | 43.61 | 2.0 | -40.3 | -63.17 | 1.61 | 27.78 | -56.49 | 1.4 | 4.48 | 27.27 | 0.03 | 0.0 | 50.0 | 90.46 | 150.09 | 37.11 |
| 22Q4 (13) | -4.75 | -208.7 | -182.9 | -0.92 | -9300.0 | 42.5 | 0.88 | 116.51 | 133.46 | -2.58 | -292.54 | -1620.0 | -5.67 | -229.45 | -237.29 | 3.39 | -4.24 | 70.35 | 0.04 | 33.33 | 0.0 | 6.56 | 11.78 | 166.0 | 3.35 | 0.6 | -31.35 | 1.26 | -76.09 | -60.62 | 1.34 | 7.2 | 24.07 | 0.03 | 50.0 | 50.0 | -180.61 | -370.29 | -235.54 |
| 22Q3 (12) | 4.37 | -40.14 | 171.43 | 0.01 | 100.51 | 100.36 | -5.33 | -26.3 | 5.66 | 1.34 | 28.85 | 605.26 | 4.38 | -17.67 | 480.87 | 3.54 | 13.83 | 46.89 | 0.03 | -40.0 | -25.0 | 5.87 | 31.42 | 101.27 | 3.33 | -20.71 | -6.46 | 5.27 | 44.38 | 45.58 | 1.25 | 7.76 | 12.61 | 0.02 | 0.0 | 100.0 | 66.82 | -55.79 | 96.72 |
| 22Q2 (11) | 7.3 | 129.56 | 2021.05 | -1.98 | 66.78 | 58.58 | -4.22 | -75.1 | -353.76 | 1.04 | 8.33 | 255.22 | 5.32 | 291.37 | 203.1 | 3.11 | -15.72 | 119.01 | 0.05 | 600.0 | 400.0 | 4.47 | -7.56 | 141.07 | 4.2 | -22.65 | 2.44 | 3.65 | -1.35 | 16.99 | 1.16 | 5.45 | 4.5 | 0.02 | 0.0 | 100.0 | 151.14 | 129.08 | 1786.39 |
| 22Q1 (10) | 3.18 | -44.5 | 306.49 | -5.96 | -272.5 | -87.42 | -2.41 | 8.37 | -109.21 | 0.96 | 740.0 | 0 | -2.78 | -167.31 | 41.1 | 3.69 | 85.43 | 200.0 | -0.01 | -125.0 | -116.67 | 4.83 | 95.87 | 189.47 | 5.43 | 11.27 | 49.59 | 3.7 | 15.62 | 41.22 | 1.1 | 1.85 | -7.56 | 0.02 | 0.0 | 100.0 | 65.98 | -50.49 | 263.65 |
| 21Q4 (9) | 5.73 | 255.9 | 22.17 | -1.6 | 42.03 | -171.19 | -2.63 | 53.45 | -100.76 | -0.15 | -178.95 | -650.0 | 4.13 | 459.13 | 0.73 | 1.99 | -17.43 | 89.52 | 0.04 | 0.0 | 100.0 | 2.47 | -15.42 | 71.78 | 4.88 | 37.08 | -26.51 | 3.2 | -11.6 | 30.08 | 1.08 | -2.7 | -12.9 | 0.02 | 100.0 | 100.0 | 133.26 | 292.32 | 5.41 |
| 21Q3 (8) | 1.61 | 523.68 | 193.06 | -2.76 | 42.26 | -214.52 | -5.65 | -507.53 | -21.77 | 0.19 | 128.36 | 0 | -1.15 | 77.71 | -269.12 | 2.41 | 69.72 | 131.73 | 0.04 | 300.0 | 150.0 | 2.92 | 57.41 | 110.78 | 3.56 | -13.17 | -35.62 | 3.62 | 16.03 | 37.64 | 1.11 | 0.0 | -12.6 | 0.01 | 0.0 | -50.0 | 33.97 | 478.99 | 176.96 |
| 21Q2 (7) | -0.38 | 75.32 | -116.38 | -4.78 | -50.31 | -127.44 | -0.93 | -103.56 | 78.96 | -0.67 | 0 | 0 | -5.16 | -9.32 | -126.14 | 1.42 | 15.45 | 132.79 | 0.01 | -83.33 | -87.5 | 1.85 | 11.0 | 95.17 | 4.1 | 12.95 | -30.86 | 3.12 | 19.08 | 70.49 | 1.11 | -6.72 | -12.6 | 0.01 | 0.0 | -50.0 | -8.96 | 77.77 | -112.05 |
| 21Q1 (6) | -1.54 | -132.84 | -122.78 | -3.18 | -438.98 | 54.24 | 26.16 | 2096.95 | 1866.92 | 0 | 100.0 | 0 | -4.72 | -215.12 | -2384.21 | 1.23 | 17.14 | 50.0 | 0.06 | 200.0 | 200.0 | 1.67 | 16.24 | 10.3 | 3.63 | -45.33 | 269.63 | 2.62 | 6.5 | 95.52 | 1.19 | -4.03 | -7.75 | 0.01 | 0.0 | -50.0 | -40.31 | -131.89 | -115.8 |
| 20Q4 (5) | 4.69 | 371.1 | 17.84 | -0.59 | -124.48 | -108.06 | -1.31 | 71.77 | 88.29 | -0.02 | 0 | 0.0 | 4.1 | 502.94 | -63.72 | 1.05 | 0.96 | 191.67 | 0.02 | 125.0 | 100.0 | 1.44 | 3.78 | 124.4 | 6.64 | 20.07 | 106.21 | 2.46 | -6.46 | -59.0 | 1.24 | -2.36 | -7.46 | 0.01 | -50.0 | -66.67 | 126.42 | 386.44 | 134.09 |
| 20Q3 (4) | -1.73 | -174.57 | 0.0 | 2.41 | -86.17 | 0.0 | -4.64 | -4.98 | 0.0 | 0 | 0 | 0.0 | 0.68 | -96.56 | 0.0 | 1.04 | 70.49 | 0.0 | -0.08 | -200.0 | 0.0 | 1.38 | 45.76 | 0.0 | 5.53 | -6.75 | 0.0 | 2.63 | 43.72 | 0.0 | 1.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -44.13 | -159.35 | 0.0 |
| 20Q2 (3) | 2.32 | -65.68 | 0.0 | 17.42 | 350.65 | 0.0 | -4.42 | -432.33 | 0.0 | 0 | 0 | 0.0 | 19.74 | 10489.47 | 0.0 | 0.61 | -25.61 | 0.0 | 0.08 | 300.0 | 0.0 | 0.95 | -37.27 | 0.0 | 5.93 | 377.1 | 0.0 | 1.83 | 36.57 | 0.0 | 1.27 | -1.55 | 0.0 | 0.02 | 0.0 | 0.0 | 74.36 | -70.85 | 0.0 |
| 20Q1 (2) | 6.76 | 69.85 | 0.0 | -6.95 | -194.95 | 0.0 | 1.33 | 111.89 | 0.0 | 0 | 100.0 | 0.0 | -0.19 | -101.68 | 0.0 | 0.82 | 127.78 | 0.0 | 0.02 | 100.0 | 0.0 | 1.51 | 136.48 | 0.0 | -2.14 | -166.46 | 0.0 | 1.34 | -77.67 | 0.0 | 1.29 | -3.73 | 0.0 | 0.02 | -33.33 | 0.0 | 255.09 | 372.37 | 0.0 |
| 19Q4 (1) | 3.98 | 0.0 | 0.0 | 7.32 | 0.0 | 0.0 | -11.19 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 11.3 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 54.00 | 0.0 | 0.0 |
