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) | 11.23 | -40.71 | -17.43 | 0 | -5.03 | 0 | -0.12 | 0 | -6.2 | 0 | 13.88 | -10.05 | -0.07 | 0 | 1.89 | 2.7 | 15.94 | -30.85 | -10.82 | 0 | 22.83 | -1.47 | 0.56 | 9.8 | 89.34 | 49.91 |
| 2022 (9) | 18.94 | -53.67 | -14.59 | 0 | 10.28 | -44.31 | -0.01 | 0 | 4.35 | -74.68 | 15.43 | -44.3 | 0.03 | 50.0 | 1.84 | -40.05 | 23.05 | -54.2 | 8.1 | -84.43 | 23.17 | 15.68 | 0.51 | 13.33 | 59.60 | 5.71 |
| 2021 (8) | 40.88 | 121.45 | -23.7 | 0 | 18.46 | 0 | 0.19 | 280.0 | 17.18 | 0 | 27.7 | -39.78 | 0.02 | 0 | 3.08 | -62.94 | 50.33 | 344.22 | 52.03 | 607.89 | 20.03 | 21.25 | 0.45 | 12.5 | 56.38 | -25.88 |
| 2020 (7) | 18.46 | -34.59 | -20.12 | 0 | -10.18 | 0 | 0.05 | -68.75 | -1.66 | 0 | 46.0 | 8.16 | -0.08 | 0 | 8.30 | 16.48 | 11.33 | 0 | 7.35 | 0 | 16.52 | -4.45 | 0.4 | -4.76 | 76.06 | -90.03 |
| 2019 (6) | 28.22 | 20.75 | -33.99 | 0 | -1.96 | 0 | 0.16 | -33.33 | -5.77 | 0 | 42.53 | 0.16 | -0.05 | 0 | 7.13 | 23.94 | -8.95 | 0 | -14.01 | 0 | 17.29 | -0.63 | 0.42 | 281.82 | 762.70 | 572.3 |
| 2018 (5) | 23.37 | 0 | -54.12 | 0 | 6.92 | -87.15 | 0.24 | 166.67 | -30.75 | 0 | 42.46 | 23.83 | 0.04 | -63.64 | 5.75 | 19.3 | 14.59 | -34.01 | 3.09 | -77.4 | 17.4 | 4.76 | 0.11 | -52.17 | 113.45 | 0 |
| 2017 (4) | -14.62 | 0 | -42.71 | 0 | 53.84 | 6234.12 | 0.09 | -47.06 | -57.33 | 0 | 34.29 | -17.85 | 0.11 | 22.22 | 4.82 | -38.99 | 22.11 | -42.48 | 13.67 | -45.36 | 16.61 | 12.69 | 0.23 | 2200.0 | -47.92 | 0 |
| 2016 (3) | 33.75 | -4.88 | -52.47 | 0 | 0.85 | -98.26 | 0.17 | 0 | -18.72 | 0 | 41.74 | -21.67 | 0.09 | -30.77 | 7.90 | -26.21 | 38.44 | 345.94 | 25.02 | 0 | 14.74 | -1.99 | 0.01 | -50.0 | 84.86 | -86.8 |
| 2015 (2) | 35.48 | 224.91 | -78.46 | 0 | 48.86 | 12.66 | -4.79 | 0 | -42.98 | 0 | 53.29 | 13.31 | 0.13 | 0 | 10.70 | 37.85 | 8.62 | -40.22 | -9.54 | 0 | 15.04 | 2.59 | 0.02 | 0.0 | 642.75 | 1493.35 |
| 2014 (1) | 10.92 | -49.58 | -49.53 | 0 | 43.37 | 0 | 0 | 0 | -38.61 | 0 | 47.03 | 647.69 | -0.07 | 0 | 7.76 | 577.25 | 14.42 | 28.64 | 12.39 | 60.49 | 14.66 | -2.72 | 0.02 | 0.0 | 40.34 | -57.52 |
| 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) | 22.4 | 549.8 | 80.94 | -4.69 | -254.28 | 2.09 | -20.82 | -4348.98 | -146.98 | 0.02 | 0 | 100.0 | 17.71 | 1012.89 | 133.33 | 2.62 | 63.75 | -23.84 | 0.01 | 0.0 | 0.0 | 1.57 | 94.45 | -13.95 | -2.18 | -174.15 | -143.43 | -7.64 | -748.89 | -1719.05 | 5.81 | 0.52 | 1.4 | 0.11 | -8.33 | -15.38 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -4.98 | 15.74 | 35.82 | 3.04 | 173.97 | 140.97 | 0.49 | -96.64 | 104.88 | 0 | -100.0 | -100.0 | -1.94 | 80.64 | 87.22 | 1.6 | -21.18 | -71.43 | 0.01 | 0.0 | 0.0 | 0.80 | -22.51 | -73.54 | 2.94 | -42.13 | -38.75 | -0.9 | -364.71 | 41.56 | 5.78 | 0.35 | 6.06 | 0.12 | 9.09 | 9.09 | -99.60 | -4.66 | 48.4 |
| 24Q1 (18) | -5.91 | -164.03 | -125.57 | -4.11 | -49.45 | -67.07 | 14.6 | 263.13 | -34.79 | 0.01 | 107.14 | 0.0 | -10.02 | -254.63 | -97.24 | 2.03 | -45.87 | 87.96 | 0.01 | 110.0 | 0.0 | 1.04 | -49.0 | 68.99 | 5.08 | 118.03 | 34.04 | 0.34 | 103.78 | 161.54 | 5.76 | 0.17 | -2.37 | 0.11 | -45.0 | -8.33 | -95.17 | 0 | -123.39 |
| 23Q4 (17) | 9.23 | -25.44 | 46.97 | -2.75 | 42.59 | -405.56 | -8.95 | -6.17 | 4.99 | -0.14 | -1500.0 | 12.5 | 6.48 | -14.62 | -9.75 | 3.75 | 9.01 | 87.5 | -0.1 | -1100.0 | -1100.0 | 2.04 | 11.98 | 75.01 | 2.33 | -53.59 | 3.1 | -8.99 | -2040.48 | -144.29 | 5.75 | 0.35 | -1.71 | 0.2 | 53.85 | 17.65 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 12.38 | 259.54 | -63.33 | -4.79 | 35.44 | 1.24 | -8.43 | 16.04 | 58.92 | 0.01 | 0.0 | -75.0 | 7.59 | 150.0 | -73.75 | 3.44 | -38.57 | -35.7 | 0.01 | 0.0 | 0.0 | 1.82 | -40.21 | -30.71 | 5.02 | 4.58 | 587.67 | -0.42 | 72.73 | 88.98 | 5.73 | 5.14 | -1.04 | 0.13 | 18.18 | 18.18 | 227.57 | 217.89 | -85.91 |
| 23Q2 (15) | -7.76 | -196.18 | 73.21 | -7.42 | -201.63 | -21.04 | -10.04 | -144.84 | -131.81 | 0.01 | 0.0 | 0.0 | -15.18 | -198.82 | 56.75 | 5.6 | 418.52 | 42.86 | 0.01 | 0.0 | 0.0 | 3.04 | 394.91 | 78.25 | 4.8 | 26.65 | -41.46 | -1.54 | -1284.62 | -136.49 | 5.45 | -7.63 | -5.87 | 0.11 | -8.33 | -8.33 | -193.03 | -353.12 | 32.5 |
| 23Q1 (14) | -2.62 | -141.72 | -133.29 | -2.46 | -373.33 | 45.45 | 22.39 | 337.69 | 158.55 | 0.01 | 106.25 | -88.89 | -5.08 | -170.75 | -251.19 | 1.08 | -46.0 | -74.04 | 0.01 | 0.0 | 0.0 | 0.61 | -47.19 | -65.79 | 3.79 | 67.7 | -68.02 | 0.13 | 103.53 | -98.86 | 5.9 | 0.85 | 2.79 | 0.12 | -29.41 | 9.09 | -42.60 | -115.87 | -193.16 |
| 22Q4 (13) | 6.28 | -81.4 | -90.3 | 0.9 | 118.56 | 462.5 | -9.42 | 54.09 | 72.04 | -0.16 | -500.0 | -206.67 | 7.18 | -75.16 | -88.94 | 2.0 | -62.62 | -58.85 | 0.01 | 0.0 | -80.0 | 1.16 | -55.67 | -42.86 | 2.26 | 209.59 | -78.23 | -3.68 | 3.41 | -133.03 | 5.85 | 1.04 | 6.56 | 0.17 | 54.55 | 0.0 | 268.38 | -83.39 | -30.39 |
| 22Q3 (12) | 33.76 | 216.53 | 568.24 | -4.85 | 20.88 | -3.63 | -20.52 | -165.02 | -200.34 | 0.04 | 300.0 | 33.33 | 28.91 | 182.36 | 343.15 | 5.35 | 36.48 | 8.74 | 0.01 | 0.0 | 0 | 2.63 | 53.82 | 30.03 | 0.73 | -91.1 | -95.15 | -3.81 | -190.28 | -120.99 | 5.79 | 0.0 | 13.09 | 0.11 | -8.33 | 10.0 | 1615.31 | 664.83 | 5335.76 |
| 22Q2 (11) | -28.97 | -468.11 | -42.36 | -6.13 | -35.92 | 53.81 | 31.56 | 264.43 | 36.09 | 0.01 | -88.89 | -50.0 | -35.1 | -1144.64 | -4.4 | 3.92 | -5.77 | -41.23 | 0.01 | 0.0 | 200.0 | 1.71 | -5.03 | -40.81 | 8.2 | -30.8 | -42.54 | 4.22 | -62.85 | -63.9 | 5.79 | 0.87 | 15.34 | 0.12 | 9.09 | 20.0 | -285.98 | -725.38 | -136.23 |
| 22Q1 (10) | 7.87 | -87.85 | 114.44 | -4.51 | -2918.75 | 23.56 | 8.66 | 125.7 | 1.76 | 0.09 | -40.0 | 550.0 | 3.36 | -94.83 | 250.67 | 4.16 | -14.4 | -63.02 | 0.01 | -80.0 | 133.33 | 1.80 | -11.77 | -70.14 | 11.85 | 14.16 | 11.48 | 11.36 | 1.97 | 2.9 | 5.74 | 4.55 | 30.45 | 0.11 | -35.29 | 37.5 | 45.73 | -88.14 | 93.38 |
| 21Q4 (9) | 64.77 | 998.34 | 754.49 | 0.16 | 103.42 | 106.96 | -33.69 | -264.74 | -2552.76 | 0.15 | 400.0 | 400.0 | 64.93 | 646.09 | 1129.73 | 4.86 | -1.22 | -64.5 | 0.05 | 0 | 150.0 | 2.04 | 0.88 | -75.77 | 10.38 | -31.03 | 100.39 | 11.14 | -38.62 | 159.67 | 5.49 | 7.23 | 30.4 | 0.17 | 70.0 | 13.33 | 385.54 | 1349.65 | 339.96 |
| 21Q3 (8) | -7.21 | 64.57 | -1948.72 | -4.68 | 64.73 | -130.54 | 20.45 | -11.82 | 491.01 | 0.03 | 50.0 | 250.0 | -11.89 | 64.63 | -625.0 | 4.92 | -26.24 | -62.27 | 0 | 100.0 | 100.0 | 2.02 | -29.98 | -78.68 | 15.05 | 5.47 | 179.22 | 18.15 | 55.26 | 58.24 | 5.12 | 1.99 | 19.63 | 0.1 | 0.0 | 11.11 | -30.85 | 74.52 | -1353.05 |
| 21Q2 (7) | -20.35 | -654.5 | -263.06 | -13.27 | -124.92 | -115.77 | 23.19 | 172.5 | 363.82 | 0.02 | 200.0 | -33.33 | -33.62 | -1407.62 | -631.12 | 6.67 | -40.71 | 1.68 | -0.01 | 66.67 | -112.5 | 2.88 | -52.09 | -44.12 | 14.27 | 34.24 | 2936.17 | 11.69 | 5.89 | 321.4 | 5.02 | 14.09 | 26.77 | 0.1 | 25.0 | 11.11 | -121.06 | -611.94 | 0 |
| 21Q1 (6) | 3.67 | -51.58 | 284.42 | -5.9 | -156.52 | 38.8 | 8.51 | 770.08 | 66.54 | -0.02 | -166.67 | -300.0 | -2.23 | -142.23 | 80.83 | 11.25 | -17.82 | -11.42 | -0.03 | 70.0 | -250.0 | 6.02 | -28.38 | -40.03 | 10.63 | 105.21 | 3565.52 | 11.04 | 157.34 | 452.72 | 4.4 | 4.51 | 7.84 | 0.08 | -46.67 | 0.0 | 23.65 | -73.02 | 112.24 |
| 20Q4 (5) | 7.58 | 1843.59 | -45.74 | -2.3 | -13.3 | 19.3 | -1.27 | 75.72 | 84.03 | 0.03 | 250.0 | -50.0 | 5.28 | 421.95 | -52.52 | 13.69 | 4.98 | 24.79 | -0.1 | -42.86 | 0 | 8.40 | -11.25 | 7.33 | 5.18 | -3.9 | 307.2 | 4.29 | -62.6 | 203.12 | 4.21 | -1.64 | -1.64 | 0.15 | 66.67 | 0.0 | 87.63 | 3459.13 | -98.31 |
| 20Q3 (4) | 0.39 | -96.88 | 0.0 | -2.03 | 66.99 | 0.0 | -5.23 | 40.5 | 0.0 | -0.02 | -166.67 | 0.0 | -1.64 | -125.91 | 0.0 | 13.04 | 98.78 | 0.0 | -0.07 | -187.5 | 0.0 | 9.47 | 83.49 | 0.0 | 5.39 | 1046.81 | 0.0 | 11.47 | 317.23 | 0.0 | 4.28 | 8.08 | 0.0 | 0.09 | 0.0 | 0.0 | 2.46 | 0 | 0.0 |
| 20Q2 (3) | 12.48 | 727.14 | 0.0 | -6.15 | 36.2 | 0.0 | -8.79 | -272.02 | 0.0 | 0.03 | 200.0 | 0.0 | 6.33 | 154.43 | 0.0 | 6.56 | -48.35 | 0.0 | 0.08 | 300.0 | 0.0 | 5.16 | -48.58 | 0.0 | 0.47 | 62.07 | 0.0 | -5.28 | -68.69 | 0.0 | 3.96 | -2.94 | 0.0 | 0.09 | 12.5 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -1.99 | -114.24 | 0.0 | -9.64 | -238.25 | 0.0 | 5.11 | 164.28 | 0.0 | 0.01 | -83.33 | 0.0 | -11.63 | -204.59 | 0.0 | 12.7 | 15.77 | 0.0 | 0.02 | 0 | 0.0 | 10.04 | 28.18 | 0.0 | 0.29 | 111.6 | 0.0 | -3.13 | 24.76 | 0.0 | 4.08 | -4.67 | 0.0 | 0.08 | -46.67 | 0.0 | -193.20 | -103.73 | 0.0 |
| 19Q4 (1) | 13.97 | 0.0 | 0.0 | -2.85 | 0.0 | 0.0 | -7.95 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 11.12 | 0.0 | 0.0 | 10.97 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.83 | 0.0 | 0.0 | -2.5 | 0.0 | 0.0 | -4.16 | 0.0 | 0.0 | 4.28 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 5174.07 | 0.0 | 0.0 |
