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) | 17.61 | 6189.29 | 4.53 | 0 | -34.05 | 0 | 1.2 | 0 | 22.14 | 0 | 3.93 | 21.67 | 0 | 0 | 1.04 | 43.38 | -0.29 | 0 | 1.59 | 0 | 6.96 | -3.06 | 0 | 0 | 205.96 | 0 |
| 2022 (9) | 0.28 | -98.62 | -7.75 | 0 | 35.08 | 0 | -2.11 | 0 | -7.47 | 0 | 3.23 | -8.76 | 0 | 0 | 0.73 | 10.19 | -17.61 | 0 | -9.9 | 0 | 7.18 | -4.77 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 20.24 | -57.32 | -11.99 | 0 | -6.05 | 0 | 1.21 | 0 | 8.25 | -81.16 | 3.54 | -11.06 | 0 | 0 | 0.66 | -39.11 | 65.24 | 1830.18 | 63.5 | 1102.65 | 7.54 | -35.11 | 0 | 0 | 28.49 | -89.85 |
| 2020 (7) | 47.42 | 88.7 | -3.63 | 0 | -41.58 | 0 | -0.02 | 0 | 43.79 | 110.12 | 3.98 | -21.65 | 0 | 0 | 1.08 | -13.82 | 3.38 | 0 | 5.28 | 4700.0 | 11.62 | -4.28 | 0 | 0 | 280.59 | 36.78 |
| 2019 (6) | 25.13 | 256.45 | -4.29 | 0 | -22.17 | 0 | 0.28 | 0 | 20.84 | 282.39 | 5.08 | 23.3 | 0 | 0 | 1.26 | 46.97 | -2.18 | 0 | 0.11 | -99.64 | 12.14 | 2.79 | 0 | 0 | 205.14 | 1126.2 |
| 2018 (5) | 7.05 | -75.7 | -1.6 | 0 | -5.63 | 0 | -0.39 | 0 | 5.45 | -77.81 | 4.12 | -25.63 | 0 | 0 | 0.85 | -37.11 | 28.76 | 11.73 | 30.33 | 16.39 | 11.81 | -16.77 | 0 | 0 | 16.73 | -76.79 |
| 2017 (4) | 29.01 | -36.1 | -4.45 | 0 | -22.53 | 0 | 0.36 | -65.05 | 24.56 | -38.21 | 5.54 | -5.94 | 0 | 0 | 1.36 | -22.89 | 25.74 | 25.87 | 26.06 | 36.23 | 14.19 | -25.78 | 0 | 0 | 72.07 | -39.28 |
| 2016 (3) | 45.4 | 95.86 | -5.65 | 0 | -39.96 | 0 | 1.03 | 692.31 | 39.75 | 104.69 | 5.89 | 2460.87 | 0 | 0 | 1.76 | 2196.82 | 20.45 | 0 | 19.13 | 0 | 19.12 | -2.55 | 0 | 0 | 118.69 | -59.04 |
| 2015 (2) | 23.18 | 528.18 | -3.76 | 0 | -19.24 | 0 | 0.13 | 0.0 | 19.42 | 0 | 0.23 | -97.66 | -5.23 | 0 | 0.08 | -97.1 | -27.33 | 0 | -11.62 | 0 | 19.62 | 3.15 | 0 | 0 | 289.75 | 1562.33 |
| 2014 (1) | 3.69 | -90.49 | -6.55 | 0 | 2.03 | 0 | 0.13 | 0 | -2.86 | 0 | 9.83 | -67.4 | 0 | 0 | 2.65 | -65.88 | 2.72 | 60.0 | 2.15 | 54.68 | 19.02 | 2.64 | 0 | 0 | 17.43 | -91.05 |
| 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) | -1.33 | -174.72 | -123.42 | 0.01 | 100.6 | 100.74 | -0.14 | 87.61 | 97.45 | -1.82 | -911.11 | -1300.0 | -1.32 | -1200.0 | -130.56 | 1.39 | -30.85 | -21.47 | 0 | 0 | 0 | 2.07 | -15.84 | 10.1 | -8.34 | -151.2 | -174.34 | -6.09 | -128.09 | -453.64 | 1.64 | -0.61 | -5.75 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 1.78 | 136.48 | 139.73 | -1.66 | 59.61 | -154.25 | -1.13 | -125.98 | -121.2 | -0.18 | 45.45 | 75.34 | 0.12 | 101.33 | 108.45 | 2.01 | 67.5 | 252.63 | 0 | 0 | 0 | 2.46 | 87.78 | 320.69 | -3.32 | -750.98 | -32.27 | -2.67 | -545.0 | -24.77 | 1.65 | 0.61 | -1.79 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -4.88 | -192.42 | -143.85 | -4.11 | -230.48 | -1184.38 | 4.35 | 220.17 | 114.37 | -0.33 | -200.0 | -115.49 | -8.99 | -206.64 | -183.16 | 1.2 | 4.35 | 172.73 | 0 | 0 | 0 | 1.31 | 3.86 | 183.94 | 0.51 | -8.93 | -89.17 | 0.6 | -31.82 | -84.81 | 1.64 | -5.75 | -8.89 | 0 | 0 | 0 | -217.86 | -208.1 | -212.55 |
| 23Q4 (17) | 5.28 | -7.04 | -72.43 | 3.15 | 331.62 | 182.03 | -3.62 | 34.18 | 80.89 | -0.11 | 15.38 | 81.36 | 8.43 | 95.14 | -44.94 | 1.15 | -35.03 | 74.24 | 0 | 0 | 0 | 1.26 | -32.92 | 56.6 | 0.56 | 118.42 | 105.36 | 0.88 | 180.0 | 108.41 | 1.74 | 0.0 | 0.0 | 0 | 0 | 0 | 201.53 | -77.29 | 0 |
| 23Q3 (16) | 5.68 | 226.79 | 121.69 | -1.36 | -144.44 | 38.46 | -5.5 | -203.19 | -111.41 | -0.13 | 82.19 | 86.32 | 4.32 | 404.23 | 115.21 | 1.77 | 210.53 | 136.0 | 0 | 0 | 0 | 1.88 | 221.59 | 97.81 | -3.04 | -21.12 | 85.22 | -1.1 | 48.6 | 90.23 | 1.74 | 3.57 | 2.35 | 0 | 0 | 0 | 887.50 | 0 | 0 |
| 23Q2 (15) | -4.48 | -140.25 | -1457.58 | 3.06 | 1056.25 | 502.63 | 5.33 | 117.61 | -29.59 | -0.73 | -134.27 | -143.33 | -1.42 | -113.14 | -230.23 | 0.57 | 29.55 | -35.23 | 0 | 0 | 0 | 0.59 | 26.74 | 6.66 | -2.51 | -153.29 | -128.2 | -2.14 | -154.18 | -131.47 | 1.68 | -6.67 | -11.58 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 11.13 | -41.88 | 59.23 | -0.32 | 91.67 | 65.96 | -30.27 | -59.82 | -517.76 | 2.13 | 461.02 | 888.89 | 10.81 | -29.39 | 78.68 | 0.44 | -33.33 | -53.19 | 0 | 0 | 0 | 0.46 | -42.72 | -39.01 | 4.71 | 145.07 | 4.2 | 3.95 | 137.76 | -21.31 | 1.8 | 3.45 | -2.17 | 0 | 0 | 0 | 193.57 | 0 | 89.97 |
| 22Q4 (13) | 19.15 | 173.12 | 219.61 | -3.84 | -73.76 | 51.39 | -18.94 | -139.29 | -174.04 | -0.59 | 37.89 | 54.26 | 15.31 | 153.91 | 164.03 | 0.66 | -12.0 | -26.67 | 0 | 0 | 0 | 0.81 | -15.27 | 24.4 | -10.45 | 49.2 | -192.23 | -10.46 | 7.1 | -215.45 | 1.74 | 2.35 | -4.4 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -26.19 | -8036.36 | -15305.88 | -2.21 | -190.79 | -1200.0 | 48.21 | 536.86 | 11311.63 | -0.95 | -216.67 | -198.96 | -28.4 | -6504.65 | -8252.94 | 0.75 | -14.77 | 5.63 | 0 | 0 | 0 | 0.95 | 73.41 | 109.62 | -20.57 | -331.12 | -214.98 | -11.26 | -265.59 | -176.91 | 1.7 | -10.53 | -10.05 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (11) | 0.33 | -95.28 | -97.88 | -0.76 | 19.15 | 37.19 | 7.57 | 254.49 | 150.53 | -0.3 | -11.11 | -119.11 | -0.43 | -107.11 | -103.0 | 0.88 | -6.38 | -27.87 | 0 | 0 | 0 | 0.55 | -27.53 | -39.72 | 8.9 | 96.9 | -52.33 | 6.8 | 35.46 | -70.19 | 1.9 | 3.26 | -1.55 | 0 | 0 | 0 | 3.79 | -96.28 | -93.97 |
| 22Q1 (10) | 6.99 | 143.66 | -66.51 | -0.94 | 88.1 | 65.31 | -4.9 | -119.16 | 69.79 | -0.27 | 79.07 | -800.0 | 6.05 | 125.3 | -66.69 | 0.94 | 4.44 | 34.29 | 0 | 0 | 0 | 0.76 | 16.82 | 17.2 | 4.52 | -60.11 | -73.95 | 5.02 | -44.59 | -70.47 | 1.84 | 1.1 | -2.65 | 0 | 0 | 0 | 101.90 | 169.25 | -7.77 |
| 21Q4 (9) | -16.01 | -9317.65 | -197.27 | -7.9 | -4547.06 | -1195.08 | 25.58 | 6048.84 | 231.65 | -1.29 | -234.38 | -41.76 | -23.91 | -6932.35 | -250.85 | 0.9 | 26.76 | 32.35 | 0 | 0 | 0 | 0.65 | 42.78 | -8.49 | 11.33 | -36.67 | 68.35 | 9.06 | -38.11 | 18.12 | 1.82 | -3.7 | -34.06 | 0 | 0 | 0 | -147.15 | -14208.25 | -193.24 |
| 21Q3 (8) | -0.17 | -101.09 | -100.67 | -0.17 | 85.95 | 76.06 | -0.43 | 97.13 | 98.31 | 0.96 | -38.85 | 23.08 | -0.34 | -102.37 | -101.38 | 0.71 | -41.8 | -21.98 | 0 | 0 | 0 | 0.45 | -50.13 | -53.87 | 17.89 | -4.18 | 1265.65 | 14.64 | -35.82 | 485.6 | 1.89 | -2.07 | -36.36 | 0 | 0 | 0 | -1.03 | -101.64 | -100.22 |
| 21Q2 (7) | 15.55 | -25.49 | 129.01 | -1.21 | 55.35 | 33.15 | -14.98 | 7.64 | -1487.04 | 1.57 | 5333.33 | 3240.0 | 14.34 | -21.04 | 187.95 | 1.22 | 74.29 | -32.97 | 0 | 0 | 0 | 0.91 | 40.9 | -60.72 | 18.67 | 7.61 | 617.17 | 22.81 | 34.18 | 726.65 | 1.93 | 2.12 | -33.22 | 0 | 0 | 0 | 62.85 | -43.11 | 0 |
| 21Q1 (6) | 20.87 | 26.79 | 1853.78 | -2.71 | -344.26 | -453.06 | -16.22 | 16.52 | -817.7 | -0.03 | 96.7 | -118.75 | 18.16 | 14.57 | 1180.95 | 0.7 | 2.94 | 22.81 | 0 | 0 | 0 | 0.65 | -8.79 | 14.51 | 17.35 | 157.8 | 1752.38 | 17.0 | 121.64 | 1460.0 | 1.89 | -31.52 | -37.21 | 0 | 0 | 0 | 110.48 | -29.99 | 263.4 |
| 20Q4 (5) | 16.46 | -35.09 | 469.06 | -0.61 | 14.08 | 57.34 | -19.43 | 23.77 | -435.58 | -0.91 | -216.67 | -2933.33 | 15.85 | -35.7 | 369.1 | 0.68 | -25.27 | -56.13 | 0 | 0 | 0 | 0.71 | -28.02 | -66.69 | 6.73 | 413.74 | 230.68 | 7.67 | 206.8 | 287.07 | 2.76 | -7.07 | -5.8 | 0 | 0 | 0 | 157.81 | -65.96 | 0 |
| 20Q3 (4) | 25.36 | 273.49 | 0.0 | -0.71 | 60.77 | 0.0 | -25.49 | -2460.19 | 0.0 | 0.78 | 1660.0 | 0.0 | 24.65 | 394.98 | 0.0 | 0.91 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.98 | -57.54 | 0.0 | 1.31 | 136.29 | 0.0 | 2.5 | 168.68 | 0.0 | 2.97 | 2.77 | 0.0 | 0 | 0 | 0.0 | 463.62 | 0 | 0.0 |
| 20Q2 (3) | 6.79 | 670.59 | 0.0 | -1.81 | -269.39 | 0.0 | 1.08 | -52.21 | 0.0 | -0.05 | -131.25 | 0.0 | 4.98 | 396.43 | 0.0 | 1.82 | 219.3 | 0.0 | 0 | 0 | 0.0 | 2.32 | 310.78 | 0.0 | -3.61 | -243.81 | 0.0 | -3.64 | -191.2 | 0.0 | 2.89 | -3.99 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -1.19 | 73.32 | 0.0 | -0.49 | 65.73 | 0.0 | 2.26 | -60.97 | 0.0 | 0.16 | 633.33 | 0.0 | -1.68 | 71.48 | 0.0 | 0.57 | -63.23 | 0.0 | 0 | 0 | 0.0 | 0.56 | -73.47 | 0.0 | -1.05 | 79.61 | 0.0 | -1.25 | 69.51 | 0.0 | 3.01 | 2.73 | 0.0 | 0 | 0 | 0.0 | -67.61 | 0 | 0.0 |
| 19Q4 (1) | -4.46 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 5.79 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -5.89 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | -5.15 | 0.0 | 0.0 | -4.1 | 0.0 | 0.0 | 2.93 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
