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) | 22.44 | -13.46 | -10.04 | 0 | -17.75 | 0 | 0.09 | -35.71 | 12.4 | -53.59 | 6.77 | 149.82 | -0.11 | 0 | 3.19 | 188.75 | 9.28 | 33.14 | 8.76 | 42.9 | 2.76 | 3.76 | 0.17 | -5.56 | 191.96 | -33.6 |
| 2022 (9) | 25.93 | 0 | 0.79 | 0 | -22.79 | 0 | 0.14 | 0 | 26.72 | 0 | 2.71 | -48.77 | -0.19 | 0 | 1.11 | -44.96 | 6.97 | -48.83 | 6.13 | -49.8 | 2.66 | -1.12 | 0.18 | 20.0 | 289.07 | 0 |
| 2021 (8) | -23.71 | 0 | -4.67 | 0 | 29.98 | 6713.64 | -0.13 | 0 | -28.38 | 0 | 5.29 | 17.82 | -0.23 | 0 | 2.01 | -13.93 | 13.62 | 151.29 | 12.21 | 137.55 | 2.69 | -2.89 | 0.15 | -16.67 | -157.54 | 0 |
| 2020 (7) | 4.16 | -59.14 | -5.27 | 0 | 0.44 | 0 | 0.11 | -56.0 | -1.11 | 0 | 4.49 | 22.68 | -0.19 | 0 | 2.34 | 6.77 | 5.42 | 228.48 | 5.14 | 113.28 | 2.77 | 6.54 | 0.18 | -25.0 | 51.42 | -73.48 |
| 2019 (6) | 10.18 | 0 | -2.58 | 0 | -8.05 | 0 | 0.25 | 150.0 | 7.6 | 0 | 3.66 | -15.47 | -0.21 | 0 | 2.19 | -6.5 | 1.65 | -23.96 | 2.41 | -3.6 | 2.6 | 4.0 | 0.24 | -31.43 | 193.90 | 0 |
| 2018 (5) | -3.3 | 0 | -1.82 | 0 | 5.2 | -68.41 | 0.1 | -66.67 | -5.12 | 0 | 4.33 | 53.55 | -0.23 | 0 | 2.34 | 43.22 | 2.17 | -38.18 | 2.5 | -35.4 | 2.5 | 2.04 | 0.35 | -16.67 | -61.68 | 0 |
| 2017 (4) | -14.11 | 0 | -2.54 | 0 | 16.46 | 0 | 0.3 | 76.47 | -16.65 | 0 | 2.82 | 100.0 | -0.19 | 0 | 1.63 | 91.05 | 3.51 | -50.42 | 3.87 | -41.27 | 2.45 | -16.67 | 0.42 | -14.29 | -209.35 | 0 |
| 2016 (3) | 8.1 | -69.87 | 2.01 | 0 | -6.34 | 0 | 0.17 | -80.46 | 10.11 | -40.49 | 1.41 | -43.6 | -0.45 | 0 | 0.85 | -43.65 | 7.08 | 334.36 | 6.59 | -0.6 | 2.94 | -6.67 | 0.49 | -2.0 | 80.84 | -69.08 |
| 2015 (2) | 26.88 | 143.7 | -9.89 | 0 | -20.19 | 0 | 0.87 | 70.59 | 16.99 | 69.9 | 2.5 | 9.65 | -0.4 | 0 | 1.52 | 35.96 | 1.63 | -58.84 | 6.63 | 41.97 | 3.15 | -3.96 | 0.5 | 13.64 | 261.48 | 98.89 |
| 2014 (1) | 11.03 | 31.94 | -1.03 | 0 | -7.27 | 0 | 0.51 | -87.74 | 10.0 | 1233.33 | 2.28 | -63.29 | -0.57 | 0 | 1.12 | -64.45 | 3.96 | -0.25 | 4.67 | -0.21 | 3.28 | 11.95 | 0.44 | 10.0 | 131.47 | 25.96 |
| 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) | 8.77 | 324.3 | 513.68 | -1.34 | 10.67 | 68.1 | -9.22 | -294.51 | -345.87 | -0.13 | -208.33 | -316.67 | 7.43 | 237.34 | 217.56 | 1.5 | 29.31 | 56.25 | 0.07 | 240.0 | 450.0 | 2.43 | 29.77 | 43.52 | 3.25 | 15.66 | 31.05 | 3.03 | 21.69 | 42.92 | 0.75 | 2.74 | 7.14 | 0.05 | 25.0 | 25.0 | 228.98 | 290.92 | 408.91 |
| 24Q2 (19) | -3.91 | -405.47 | -222.96 | -1.5 | -27.12 | -25.0 | 4.74 | 374.0 | 473.23 | 0.12 | 400.0 | 500.0 | -5.41 | -5510.0 | -373.23 | 1.16 | 0.0 | -36.61 | -0.05 | -150.0 | -150.0 | 1.87 | -15.56 | -45.03 | 2.81 | 22.71 | 54.4 | 2.49 | 23.27 | 25.76 | 0.73 | 1.39 | 7.35 | 0.04 | 0.0 | 0.0 | -119.94 | -360.49 | -201.83 |
| 24Q1 (18) | 1.28 | -87.68 | -88.35 | -1.18 | 32.18 | 59.31 | 1.0 | 113.72 | 107.72 | -0.04 | -166.67 | 0 | 0.1 | -98.84 | -98.76 | 1.16 | -49.78 | -30.54 | -0.02 | 66.67 | -100.0 | 2.22 | -49.47 | -35.13 | 2.29 | -17.33 | 3.15 | 2.02 | -21.71 | -2.88 | 0.72 | 4.35 | 4.35 | 0.04 | 0.0 | -20.0 | 46.04 | -85.33 | -88.19 |
| 23Q4 (17) | 10.39 | 590.09 | 4.53 | -1.74 | 58.57 | -380.65 | -7.29 | -294.4 | 12.48 | 0.06 | 0.0 | 175.0 | 8.65 | 236.87 | -18.09 | 2.31 | 140.62 | 117.92 | -0.06 | -200.0 | 40.0 | 4.39 | 159.18 | 125.54 | 2.77 | 11.69 | 85.91 | 2.58 | 21.7 | 126.32 | 0.69 | -1.43 | 0.0 | 0.04 | 0.0 | -20.0 | 313.90 | 523.47 | -40.63 |
| 23Q3 (16) | -2.12 | -166.67 | -122.6 | -4.2 | -250.0 | -1515.38 | 3.75 | 395.28 | 138.15 | 0.06 | 300.0 | 200.0 | -6.32 | -419.19 | -169.3 | 0.96 | -47.54 | 84.62 | -0.02 | 0.0 | 50.0 | 1.69 | -50.3 | 100.6 | 2.48 | 36.26 | 427.66 | 2.12 | 7.07 | 161.73 | 0.7 | 2.94 | 6.06 | 0.04 | 0.0 | 0.0 | -74.13 | -162.94 | -111.93 |
| 23Q2 (15) | 3.18 | -71.06 | 212.77 | -1.2 | 58.62 | 43.13 | -1.27 | 90.19 | -127.02 | -0.03 | 0 | -112.5 | 1.98 | -75.53 | 140.16 | 1.83 | 9.58 | 140.79 | -0.02 | -100.0 | -100.0 | 3.41 | -0.35 | 194.3 | 1.82 | -18.02 | -39.74 | 1.98 | -4.81 | -13.54 | 0.68 | -1.45 | 0.0 | 0.04 | -20.0 | -20.0 | 117.78 | -69.78 | 226.13 |
| 23Q1 (14) | 10.99 | 10.56 | 16.54 | -2.9 | -567.74 | -213.73 | -12.95 | -55.46 | -38.95 | 0 | 100.0 | 100.0 | 8.09 | -23.39 | -32.47 | 1.67 | 57.55 | 351.35 | -0.01 | 90.0 | 75.0 | 3.42 | 75.7 | 483.82 | 2.22 | 48.99 | 11.56 | 2.08 | 82.46 | 9.47 | 0.69 | 0.0 | 9.52 | 0.05 | 0.0 | 25.0 | 389.72 | -26.29 | 6.21 |
| 22Q4 (13) | 9.94 | 5.97 | 509.05 | 0.62 | 338.46 | 226.53 | -8.33 | 15.26 | -344.28 | -0.08 | -500.0 | -14.29 | 10.56 | 15.79 | 461.64 | 1.06 | 103.85 | 0.0 | -0.1 | -150.0 | 9.09 | 1.95 | 130.52 | 31.11 | 1.49 | 217.02 | -34.36 | 1.14 | 40.74 | -55.47 | 0.69 | 4.55 | 1.47 | 0.05 | 25.0 | 25.0 | 528.72 | -14.89 | 813.67 |
| 22Q3 (12) | 9.38 | 432.62 | 484.43 | -0.26 | 87.68 | 91.61 | -9.83 | -309.15 | -516.53 | 0.02 | -91.67 | 120.0 | 9.12 | 284.99 | 264.62 | 0.52 | -31.58 | -62.86 | -0.04 | -300.0 | -33.33 | 0.84 | -27.08 | -57.97 | 0.47 | -84.44 | -89.04 | 0.81 | -64.63 | -75.3 | 0.66 | -2.94 | 0.0 | 0.04 | -20.0 | 0.0 | 621.19 | 765.25 | 1113.26 |
| 22Q2 (11) | -2.82 | -129.9 | 71.31 | -2.11 | -182.75 | -10450.0 | 4.7 | 150.43 | -63.08 | 0.24 | 700.0 | 166.67 | -4.93 | -141.15 | 49.95 | 0.76 | 105.41 | -5.0 | -0.01 | 75.0 | 85.71 | 1.16 | 97.68 | -2.43 | 3.02 | 51.76 | -25.43 | 2.29 | 20.53 | -38.93 | 0.68 | 7.94 | 1.49 | 0.05 | 25.0 | 25.0 | -93.38 | -125.45 | 57.63 |
| 22Q1 (10) | 9.43 | 488.07 | 204.66 | 2.55 | 620.41 | 338.32 | -9.32 | -373.31 | -181.18 | -0.04 | 42.86 | 20.0 | 11.98 | 510.27 | 218.85 | 0.37 | -65.09 | -81.86 | -0.04 | 63.64 | -100.0 | 0.59 | -60.54 | -84.33 | 1.99 | -12.33 | -33.89 | 1.9 | -25.78 | -27.2 | 0.63 | -7.35 | -7.35 | 0.04 | 0.0 | 0.0 | 366.93 | 595.27 | 235.61 |
| 21Q4 (9) | -2.43 | 0.41 | -145.68 | -0.49 | 84.19 | 81.3 | 3.41 | 44.49 | 187.21 | -0.07 | 30.0 | -170.0 | -2.92 | 47.29 | -208.15 | 1.06 | -24.29 | -21.48 | -0.11 | -266.67 | -266.67 | 1.48 | -26.11 | -39.09 | 2.27 | -47.09 | -6.97 | 2.56 | -21.95 | 4.92 | 0.68 | 3.03 | -2.86 | 0.04 | 0.0 | 0.0 | -74.09 | -20.84 | -144.28 |
| 21Q3 (8) | -2.44 | 75.18 | -59.48 | -3.1 | -15400.0 | -443.86 | 2.36 | -81.46 | 47.5 | -0.1 | -211.11 | -300.0 | -5.54 | 43.76 | -163.81 | 1.4 | 75.0 | 34.62 | -0.03 | 57.14 | 66.67 | 2.01 | 69.3 | -2.44 | 4.29 | 5.93 | 200.0 | 3.28 | -12.53 | 180.34 | 0.66 | -1.49 | -4.35 | 0.04 | 0.0 | -20.0 | -61.31 | 72.18 | 23.47 |
| 21Q2 (7) | -9.83 | -9.1 | -7121.43 | -0.02 | 98.13 | 98.28 | 12.73 | 10.89 | 2133.33 | 0.09 | 280.0 | 50.0 | -9.85 | 2.28 | -865.69 | 0.8 | -60.78 | -35.48 | -0.07 | -250.0 | -75.0 | 1.19 | -68.26 | -57.11 | 4.05 | 34.55 | 360.23 | 3.75 | 43.68 | 303.23 | 0.67 | -1.47 | -2.9 | 0.04 | 0.0 | 0.0 | -220.40 | 18.54 | -2713.36 |
| 21Q1 (6) | -9.01 | -269.36 | -4017.39 | -1.07 | 59.16 | -16.3 | 11.48 | 393.61 | 424.2 | -0.05 | -150.0 | 50.0 | -10.08 | -473.33 | -1360.87 | 2.04 | 51.11 | 140.0 | -0.02 | 33.33 | 0.0 | 3.74 | 53.38 | 82.37 | 3.01 | 23.36 | 342.65 | 2.61 | 6.97 | 335.0 | 0.68 | -2.86 | -1.45 | 0.04 | 0.0 | 0.0 | -270.57 | -261.73 | -1664.6 |
| 20Q4 (5) | 5.32 | 447.71 | -9.52 | -2.62 | -359.65 | -2520.0 | -3.91 | -344.38 | 30.8 | 0.1 | 100.0 | -72.22 | 2.7 | 228.57 | -53.29 | 1.35 | 29.81 | 17.39 | -0.03 | 66.67 | 57.14 | 2.44 | 18.35 | 1.57 | 2.44 | 70.63 | 300.0 | 2.44 | 108.55 | 190.48 | 0.7 | 1.45 | 6.06 | 0.04 | -20.0 | -20.0 | 167.30 | 308.85 | -55.9 |
| 20Q3 (4) | -1.53 | -1192.86 | 0.0 | -0.57 | 50.86 | 0.0 | 1.6 | 180.7 | 0.0 | 0.05 | -16.67 | 0.0 | -2.1 | -105.88 | 0.0 | 1.04 | -16.13 | 0.0 | -0.09 | -125.0 | 0.0 | 2.06 | -25.57 | 0.0 | 1.43 | 62.5 | 0.0 | 1.17 | 25.81 | 0.0 | 0.69 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | -80.10 | -1049.81 | 0.0 |
| 20Q2 (3) | 0.14 | -39.13 | 0.0 | -1.16 | -26.09 | 0.0 | 0.57 | -73.97 | 0.0 | 0.06 | 160.0 | 0.0 | -1.02 | -47.83 | 0.0 | 1.24 | 45.88 | 0.0 | -0.04 | -100.0 | 0.0 | 2.77 | 34.98 | 0.0 | 0.88 | 29.41 | 0.0 | 0.93 | 55.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 8.43 | -51.23 | 0.0 |
| 20Q1 (2) | 0.23 | -96.09 | 0.0 | -0.92 | -820.0 | 0.0 | 2.19 | 138.76 | 0.0 | -0.1 | -127.78 | 0.0 | -0.69 | -111.94 | 0.0 | 0.85 | -26.09 | 0.0 | -0.02 | 71.43 | 0.0 | 2.05 | -14.58 | 0.0 | 0.68 | 11.48 | 0.0 | 0.6 | -28.57 | 0.0 | 0.69 | 4.55 | 0.0 | 0.04 | -20.0 | 0.0 | 17.29 | -95.44 | 0.0 |
| 19Q4 (1) | 5.88 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -5.65 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 5.78 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 2.40 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 379.35 | 0.0 | 0.0 |
