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) | 5.38 | -49.39 | -1.96 | 0 | -3.9 | 0 | -0.06 | 0 | 3.42 | -43.47 | 1.9 | -13.64 | -0.31 | 0 | 6.27 | 1.48 | -4.43 | 0 | -2.59 | 0 | 1.97 | 1.03 | 0.41 | -4.65 | 0.00 | 0 |
| 2022 (9) | 10.63 | 0 | -4.58 | 0 | -4.37 | 0 | 0.14 | -88.43 | 6.05 | 0 | 2.2 | -34.91 | -0.05 | 0 | 6.18 | -26.17 | 2.72 | -50.18 | 2.4 | -62.96 | 1.95 | 1.04 | 0.43 | -10.42 | 222.38 | 0 |
| 2021 (8) | -2.65 | 0 | -5.05 | 0 | 7.1 | 31.24 | 1.21 | 0 | -7.7 | 0 | 3.38 | -22.65 | -0.17 | 0 | 8.37 | -33.06 | 5.46 | 0 | 6.48 | 4528.57 | 1.93 | -5.39 | 0.48 | -4.0 | -29.81 | 0 |
| 2020 (7) | 1.1 | -81.67 | -5.01 | 0 | 5.41 | 0 | -1.56 | 0 | -3.91 | 0 | 4.37 | 37.85 | -0.11 | 0 | 12.51 | 56.09 | -0.14 | 0 | 0.14 | 0 | 2.04 | -4.23 | 0.5 | -9.09 | 41.04 | -93.02 |
| 2019 (6) | 6.0 | 43.2 | -4.1 | 0 | -2.91 | 0 | -0.22 | 0 | 1.9 | 0 | 3.17 | -11.7 | -0.16 | 0 | 8.02 | 11.43 | -1.83 | 0 | -1.66 | 0 | 2.13 | -13.41 | 0.55 | -12.7 | 588.24 | 573.87 |
| 2018 (5) | 4.19 | -32.31 | -5.79 | 0 | 2.09 | 0 | -0.18 | 0 | -1.6 | 0 | 3.59 | 31.99 | -0.2 | 0 | 7.19 | 16.17 | 1.12 | -66.86 | 1.71 | -46.73 | 2.46 | 13.89 | 0.63 | -1.56 | 87.29 | -15.25 |
| 2017 (4) | 6.19 | 68.66 | -2.59 | 0 | -3.1 | 0 | 0 | 0 | 3.6 | 0 | 2.72 | -11.69 | -0.28 | 0 | 6.19 | -11.45 | 3.38 | 3.36 | 3.21 | 75.41 | 2.16 | -0.46 | 0.64 | 0.0 | 103.00 | 30.22 |
| 2016 (3) | 3.67 | -57.82 | -4.28 | 0 | -0.38 | 0 | 0.01 | -87.5 | -0.61 | 0 | 3.08 | 52.48 | -0.32 | 0 | 6.99 | 66.08 | 3.27 | 0 | 1.83 | 0 | 2.17 | 0.93 | 0.64 | 3.23 | 79.09 | -91.91 |
| 2015 (2) | 8.7 | 0 | 0.1 | 0 | -8.85 | 0 | 0.08 | 0 | 8.8 | 0 | 2.02 | -25.19 | 0.57 | 0 | 4.21 | -8.0 | -0.52 | 0 | -1.88 | 0 | 2.15 | 4.37 | 0.62 | 8.77 | 977.53 | 0 |
| 2014 (1) | -0.91 | 0 | -3.15 | 0 | 3.42 | 0 | -0.26 | 0 | -4.06 | 0 | 2.7 | 44.39 | -0.28 | 0 | 4.58 | 44.04 | -0.07 | 0 | -1.68 | 0 | 2.06 | -5.94 | 0.57 | 23.91 | -95.79 | 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) | -0.99 | -153.8 | -280.0 | -7.87 | -908.97 | -6458.33 | 14.12 | 1266.94 | 85.79 | -0.77 | -333.33 | -1183.33 | -8.86 | -935.85 | -2160.47 | 6.34 | 2436.0 | 1661.11 | -0.01 | 92.86 | 0.0 | 71.64 | 2367.23 | 1673.05 | -0.49 | -113.04 | 60.8 | -0.43 | -437.5 | -2.38 | 0.51 | 0.0 | 4.08 | 0.07 | 0.0 | -30.0 | -660.00 | -279.35 | -304.0 |
| 24Q2 (19) | 1.84 | 206.36 | -23.97 | -0.78 | 43.88 | -16.42 | -1.21 | -141.16 | 30.06 | 0.33 | 3400.0 | 450.0 | 1.06 | 133.97 | -39.43 | 0.25 | -30.56 | -47.92 | -0.14 | -366.67 | 51.72 | 2.90 | -41.36 | -52.09 | -0.23 | 11.54 | 80.99 | -0.08 | -103.02 | 91.11 | 0.51 | -1.92 | 6.25 | 0.07 | -22.22 | -36.36 | 368.00 | 793.46 | 0 |
| 24Q1 (18) | -1.73 | -210.9 | -305.95 | -1.39 | -32.38 | -1058.33 | 2.94 | 133.45 | 400.0 | -0.01 | -114.29 | 92.31 | -3.12 | -711.76 | -533.33 | 0.36 | -40.0 | -25.0 | -0.03 | -200.0 | 0 | 4.95 | -43.96 | -31.29 | -0.26 | 81.56 | 54.39 | 2.65 | 423.17 | 688.89 | 0.52 | 1.96 | 6.12 | 0.09 | 0.0 | -18.18 | -53.07 | 0 | -109.48 |
| 23Q4 (17) | 1.56 | 183.64 | -52.87 | -1.05 | -775.0 | 2.78 | -8.79 | -215.66 | -297.74 | 0.07 | 216.67 | -56.25 | 0.51 | 18.6 | -77.13 | 0.6 | 66.67 | 17.65 | -0.01 | 0.0 | 0.0 | 8.84 | 118.7 | 12.62 | -1.41 | -12.8 | -143.1 | -0.82 | -95.24 | -182.76 | 0.51 | 4.08 | 2.0 | 0.09 | -10.0 | -10.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.55 | -77.27 | 127.92 | -0.12 | 82.09 | -1100.0 | 7.6 | 539.31 | 168.55 | -0.06 | -200.0 | 50.0 | 0.43 | -75.43 | 121.72 | 0.36 | -25.0 | -40.0 | -0.01 | 96.55 | -133.33 | 4.04 | -33.33 | -39.26 | -1.25 | -3.31 | -180.65 | -0.42 | 53.33 | -145.16 | 0.49 | 2.08 | 0.0 | 0.1 | -9.09 | 11.11 | 323.53 | 0 | 347.98 |
| 23Q2 (15) | 2.42 | 188.1 | -43.46 | -0.67 | -458.33 | 66.5 | -1.73 | -76.53 | 31.89 | 0.06 | 146.15 | 400.0 | 1.75 | 143.06 | -23.25 | 0.48 | 0.0 | 166.67 | -0.29 | 0 | -383.33 | 6.06 | -15.91 | 241.41 | -1.21 | -112.28 | -200.83 | -0.9 | -100.0 | -168.18 | 0.48 | -2.04 | 0.0 | 0.11 | 0.0 | -8.33 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 0.84 | -74.62 | -83.2 | -0.12 | 88.89 | 91.95 | -0.98 | 55.66 | 60.0 | -0.13 | -181.25 | -208.33 | 0.72 | -67.71 | -79.49 | 0.48 | -5.88 | -47.83 | 0 | 100.0 | 0 | 7.21 | -8.14 | -22.21 | -0.57 | 1.72 | -205.56 | -0.45 | -55.17 | -202.27 | 0.49 | -2.0 | 2.08 | 0.11 | 10.0 | -8.33 | 560.00 | -47.55 | 16.48 |
| 22Q4 (13) | 3.31 | 268.02 | 40.85 | -1.08 | -10700.0 | 55.56 | -2.21 | -178.09 | -468.33 | 0.16 | 233.33 | -15.79 | 2.23 | 212.63 | 2887.5 | 0.51 | -15.0 | -38.55 | -0.01 | -133.33 | 0 | 7.85 | 17.95 | -9.63 | -0.58 | -137.42 | -149.57 | -0.29 | -131.18 | -126.61 | 0.5 | 2.04 | 4.17 | 0.1 | 11.11 | -16.67 | 1067.74 | 918.42 | 667.87 |
| 22Q3 (12) | -1.97 | -146.03 | -1615.38 | -0.01 | 99.5 | -110.0 | 2.83 | 211.42 | 397.89 | -0.12 | -500.0 | -104.12 | -1.98 | -186.84 | -960.87 | 0.6 | 233.33 | 46.34 | 0.03 | 150.0 | 0 | 6.65 | 274.72 | 40.83 | 1.55 | 29.17 | 44.86 | 0.93 | -29.55 | -34.04 | 0.49 | 2.08 | 2.08 | 0.09 | -25.0 | -25.0 | -130.46 | -158.53 | -2117.17 |
| 22Q2 (11) | 4.28 | -14.4 | 279.83 | -2.0 | -34.23 | -73.91 | -2.54 | -3.67 | -172.99 | -0.02 | -116.67 | 99.34 | 2.28 | -35.04 | 164.59 | 0.18 | -80.43 | -74.29 | -0.06 | 0 | 64.71 | 1.78 | -80.84 | -69.95 | 1.2 | 122.22 | -30.23 | 1.32 | 200.0 | -44.77 | 0.48 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 222.92 | -53.63 | 380.05 |
| 22Q1 (10) | 5.0 | 112.77 | 281.82 | -1.49 | 38.68 | 5.1 | -2.45 | -508.33 | -161.87 | 0.12 | -36.84 | -89.38 | 3.51 | 4487.5 | 181.25 | 0.92 | 10.84 | -36.55 | 0 | 0 | 0 | 9.26 | 6.71 | -34.32 | 0.54 | -53.85 | -63.76 | 0.44 | -59.63 | -72.5 | 0.48 | 0.0 | -2.04 | 0.12 | 0.0 | 0.0 | 480.77 | 245.74 | 486.36 |
| 21Q4 (9) | 2.35 | 1707.69 | 634.38 | -2.43 | -2530.0 | -104.2 | 0.6 | 163.16 | -60.78 | 0.19 | -93.47 | 115.08 | -0.08 | -134.78 | 90.8 | 0.83 | 102.44 | -31.4 | 0 | 0 | 100.0 | 8.68 | 83.8 | -27.89 | 1.17 | 9.35 | 129.41 | 1.09 | -22.7 | 53.52 | 0.48 | 0.0 | -2.04 | 0.12 | 0.0 | 0.0 | 139.05 | 2049.98 | 473.59 |
| 21Q3 (8) | 0.13 | 105.46 | -90.97 | 0.1 | 108.7 | 105.59 | -0.95 | -127.3 | -282.69 | 2.91 | 196.36 | 42.65 | 0.23 | 106.52 | 165.71 | 0.41 | -41.43 | -61.68 | 0 | 100.0 | -100.0 | 4.72 | -20.04 | -53.78 | 1.07 | -37.79 | 67.19 | 1.41 | -41.0 | 1181.82 | 0.48 | 0.0 | -2.04 | 0.12 | 0.0 | 0.0 | 6.47 | 108.13 | -96.77 |
| 21Q2 (7) | -2.38 | 13.45 | -46.01 | -1.15 | 26.75 | -22.34 | 3.48 | -12.12 | 4.5 | -3.02 | -367.26 | -36.65 | -3.53 | 18.29 | -37.35 | 0.7 | -51.72 | -30.0 | -0.17 | 0 | -112.5 | 5.91 | -58.12 | -58.24 | 1.72 | 15.44 | 381.97 | 2.39 | 49.38 | 1427.78 | 0.48 | -2.04 | -9.43 | 0.12 | 0.0 | -7.69 | -79.60 | 36.03 | 76.56 |
| 21Q1 (6) | -2.75 | -959.38 | -383.51 | -1.57 | -31.93 | -45.37 | 3.96 | 158.82 | 13100.0 | 1.13 | 189.68 | 969.23 | -4.32 | -396.55 | -3827.27 | 1.45 | 19.83 | 34.26 | 0 | 100.0 | 100.0 | 14.11 | 17.15 | 3.7 | 1.49 | 192.16 | 319.12 | 1.6 | 125.35 | 413.73 | 0.49 | 0.0 | -7.55 | 0.12 | 0.0 | -7.69 | -124.43 | -613.29 | -119.24 |
| 20Q4 (5) | 0.32 | -77.78 | -80.0 | -1.19 | 33.52 | -11.21 | 1.53 | 194.23 | 224.39 | -1.26 | -161.76 | -1360.0 | -0.87 | -148.57 | -264.15 | 1.21 | 13.08 | 15.24 | -0.02 | -200.0 | 33.33 | 12.04 | 17.81 | -2.65 | 0.51 | -20.31 | 152.04 | 0.71 | 545.45 | 201.43 | 0.49 | 0.0 | -5.77 | 0.12 | 0.0 | -7.69 | 24.24 | -87.88 | 0 |
| 20Q3 (4) | 1.44 | 188.34 | 0.0 | -1.79 | -90.43 | 0.0 | 0.52 | -84.38 | 0.0 | 2.04 | 192.31 | 0.0 | -0.35 | 86.38 | 0.0 | 1.07 | 7.0 | 0.0 | 0.02 | 125.0 | 0.0 | 10.22 | -27.75 | 0.0 | 0.64 | 204.92 | 0.0 | 0.11 | 161.11 | 0.0 | 0.49 | -7.55 | 0.0 | 0.12 | -7.69 | 0.0 | 200.00 | 158.9 | 0.0 |
| 20Q2 (3) | -1.63 | -268.04 | 0.0 | -0.94 | 12.96 | 0.0 | 3.33 | 11000.0 | 0.0 | -2.21 | -1600.0 | 0.0 | -2.57 | -2236.36 | 0.0 | 1.0 | -7.41 | 0.0 | -0.08 | -166.67 | 0.0 | 14.14 | 3.99 | 0.0 | -0.61 | 10.29 | 0.0 | -0.18 | 64.71 | 0.0 | 0.53 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -339.58 | -152.51 | 0.0 |
| 20Q1 (2) | 0.97 | -39.38 | 0.0 | -1.08 | -0.93 | 0.0 | 0.03 | 102.44 | 0.0 | -0.13 | -230.0 | 0.0 | -0.11 | -120.75 | 0.0 | 1.08 | 2.86 | 0.0 | -0.03 | 0.0 | 0.0 | 13.60 | 9.98 | 0.0 | -0.68 | 30.61 | 0.0 | -0.51 | 27.14 | 0.0 | 0.53 | 1.92 | 0.0 | 0.13 | 0.0 | 0.0 | 646.67 | 0 | 0.0 |
| 19Q4 (1) | 1.6 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 12.37 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
