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) | 3.23 | -73.31 | -7.03 | 0 | 1.11 | 0 | 0.19 | -20.83 | -3.8 | 0 | 7.03 | 170.38 | 0 | 0 | 6.71 | 238.44 | 5.07 | -45.13 | 4.15 | -44.67 | 2.65 | 6.85 | 0.01 | 0.0 | 47.43 | -60.84 |
| 2022 (9) | 12.1 | 530.21 | -2.59 | 0 | -8.34 | 0 | 0.24 | 140.0 | 9.51 | 0 | 2.6 | -11.26 | 0 | 0 | 1.98 | -8.23 | 9.24 | -52.91 | 7.5 | -54.9 | 2.48 | -7.81 | 0.01 | 0.0 | 121.12 | 1119.41 |
| 2021 (8) | 1.92 | -62.57 | -2.88 | 0 | 1.51 | 0 | 0.1 | -50.0 | -0.96 | 0 | 2.93 | 89.03 | 0.13 | 0 | 2.16 | 21.04 | 19.62 | 228.64 | 16.63 | 175.79 | 2.69 | -14.33 | 0.01 | 0 | 9.93 | -82.24 |
| 2020 (7) | 5.13 | 43.3 | -1.67 | 0 | -2.27 | 0 | 0.2 | 400.0 | 3.46 | 36.22 | 1.55 | 55.0 | -0.13 | 0 | 1.78 | 72.6 | 5.97 | 228.02 | 6.03 | 209.23 | 3.14 | 11.74 | 0 | 0 | 55.94 | -25.62 |
| 2019 (6) | 3.58 | -26.64 | -1.04 | 0 | -3.31 | 0 | 0.04 | 0 | 2.54 | 2.42 | 1.0 | -56.52 | 0 | 0 | 1.03 | -50.06 | 1.82 | -66.97 | 1.95 | -62.06 | 2.81 | 1.81 | 0 | 0 | 75.21 | 21.75 |
| 2018 (5) | 4.88 | -5.97 | -2.4 | 0 | -2.76 | 0 | 0 | 0 | 2.48 | -37.22 | 2.3 | 76.92 | 0 | 0 | 2.07 | 55.01 | 5.51 | -22.83 | 5.14 | -19.18 | 2.76 | -3.5 | 0 | 0 | 61.77 | 10.21 |
| 2017 (4) | 5.19 | 17.95 | -1.24 | 0 | -4.52 | 0 | 0 | 0 | 3.95 | 44.69 | 1.3 | -23.53 | 0 | 0 | 1.33 | -47.84 | 7.14 | 934.78 | 6.36 | 5200.0 | 2.86 | 9.58 | 0.04 | 0.0 | 56.05 | -64.72 |
| 2016 (3) | 4.4 | 37.93 | -1.67 | 0 | -1.07 | 0 | 0 | 0 | 2.73 | -44.74 | 1.7 | -14.57 | 0 | 0 | 2.56 | -32.29 | 0.69 | 0 | 0.12 | 0 | 2.61 | -10.0 | 0.04 | -20.0 | 158.84 | 0 |
| 2015 (2) | 3.19 | 0 | 1.75 | 0 | -5.26 | 0 | 0 | 0 | 4.94 | 0 | 1.99 | -35.81 | 0 | 0 | 3.78 | 22.03 | -8.62 | 0 | -11.25 | 0 | 2.9 | -7.05 | 0.05 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.27 | 0 | -3.32 | 0 | 4.0 | -58.29 | 0 | 0 | -3.59 | 0 | 3.1 | -34.04 | 0 | 0 | 3.10 | -31.35 | -5.25 | 0 | -6.13 | 0 | 3.12 | 17.29 | 0.05 | 0.0 | 0.00 | 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) | -4.98 | -61.69 | -49900.0 | -1.47 | -56.38 | -126.15 | 4.87 | -18.97 | 310.82 | 0.1 | 150.0 | 0 | -6.45 | -60.45 | -907.81 | 1.14 | -26.92 | 65.22 | 0 | 0 | 0 | 4.89 | -17.55 | 28.02 | 0.46 | -58.56 | 248.39 | 0.27 | -72.73 | 187.1 | 0.91 | 3.41 | 40.0 | 0 | 0 | 0 | -422.03 | -156.23 | -14449.15 |
| 24Q2 (19) | -3.08 | -159.69 | 1.91 | -0.94 | 37.75 | 62.4 | 6.01 | 277.81 | -29.38 | 0.04 | 0 | -33.33 | -4.02 | -210.14 | 28.72 | 1.56 | 33.33 | -35.0 | 0 | 0 | 0 | 5.93 | 45.65 | -32.68 | 1.11 | -35.84 | -34.71 | 0.99 | -32.19 | -34.87 | 0.88 | 7.32 | 39.68 | 0 | 0 | 0 | -164.71 | -172.78 | -12.78 |
| 24Q1 (18) | 5.16 | 324.35 | -40.42 | -1.51 | 43.23 | -23.77 | -3.38 | -172.84 | 65.23 | 0 | -100.0 | -100.0 | 3.65 | 173.59 | -50.94 | 1.17 | -54.47 | -15.83 | 0 | 0 | 0 | 4.07 | -56.58 | -5.96 | 1.73 | 25.36 | -25.11 | 1.46 | 23.73 | -16.57 | 0.82 | 9.33 | 32.26 | 0 | 0 | 0 | 226.32 | 289.91 | -38.06 |
| 23Q4 (17) | -2.3 | -23100.0 | -117.33 | -2.66 | -309.23 | -125.42 | 4.64 | 300.87 | 148.38 | 0.08 | 0 | -11.11 | -4.96 | -675.0 | -141.03 | 2.57 | 272.46 | 102.36 | 0 | 0 | 0 | 9.38 | 145.55 | 171.83 | 1.38 | 545.16 | 58.62 | 1.18 | 480.65 | 61.64 | 0.75 | 15.38 | 20.97 | 0 | 0 | 0 | -119.17 | -4151.81 | -112.12 |
| 23Q3 (16) | 0.01 | 100.32 | 100.1 | -0.65 | 74.0 | -71.05 | -2.31 | -127.14 | -155.0 | 0 | -100.0 | -100.0 | -0.64 | 88.65 | 94.12 | 0.69 | -71.25 | 35.29 | 0 | 0 | 0 | 3.82 | -56.64 | 84.49 | -0.31 | -118.24 | -143.66 | -0.31 | -120.39 | -150.82 | 0.65 | 3.17 | 4.84 | 0 | 0 | 0 | 2.94 | 102.01 | 100.34 |
| 23Q2 (15) | -3.14 | -136.26 | -1844.44 | -2.5 | -104.92 | -468.18 | 8.51 | 187.55 | 918.27 | 0.06 | 20.0 | 100.0 | -5.64 | -175.81 | -2069.23 | 2.4 | 72.66 | 445.45 | 0 | 0 | 0 | 8.81 | 103.46 | 564.95 | 1.7 | -26.41 | -56.07 | 1.52 | -13.14 | -52.05 | 0.63 | 1.61 | 1.61 | 0 | 0 | 0 | -146.05 | -139.97 | -3175.09 |
| 23Q1 (14) | 8.66 | -34.74 | -5.36 | -1.22 | -3.39 | -106.78 | -9.72 | -1.36 | -408.9 | 0.05 | -44.44 | 25.0 | 7.44 | -38.46 | -13.08 | 1.39 | 9.45 | 265.79 | 0 | 0 | 0 | 4.33 | 25.5 | 316.37 | 2.31 | 165.52 | -39.21 | 1.75 | 139.73 | -41.47 | 0.62 | 0.0 | -1.59 | 0 | 0 | 0 | 365.40 | -62.83 | 44.56 |
| 22Q4 (13) | 13.27 | 226.38 | 129.19 | -1.18 | -210.53 | 13.24 | -9.59 | -328.33 | -163.46 | 0.09 | 28.57 | 0 | 12.09 | 211.12 | 172.91 | 1.27 | 149.02 | -7.3 | 0 | 0 | 0 | 3.45 | 66.64 | 1.92 | 0.87 | 22.54 | -84.27 | 0.73 | 19.67 | -83.37 | 0.62 | 0.0 | -1.59 | 0 | 0 | 0 | 982.96 | 215.15 | 752.24 |
| 22Q3 (12) | -10.5 | -5933.33 | -328.57 | -0.38 | 13.64 | -22.58 | 4.2 | 503.85 | 33.76 | 0.07 | 133.33 | 0 | -10.88 | -4084.62 | -294.2 | 0.51 | 15.91 | 64.52 | 0 | 0 | 0 | 2.07 | 56.27 | 135.56 | 0.71 | -81.65 | -88.64 | 0.61 | -80.76 | -87.65 | 0.62 | 0.0 | -20.51 | 0 | 0 | 0 | -853.66 | -18074.25 | -1893.03 |
| 22Q2 (11) | 0.18 | -98.03 | 105.98 | -0.44 | 25.42 | 0.0 | -1.04 | 45.55 | -151.49 | 0.03 | -25.0 | 0 | -0.26 | -103.04 | 92.46 | 0.44 | 15.79 | -27.87 | 0 | 0 | -100.0 | 1.32 | 27.4 | -29.95 | 3.87 | 1.84 | -18.35 | 3.17 | 6.02 | -24.7 | 0.62 | -1.59 | -3.12 | 0 | 0 | 0 | 4.75 | -98.12 | 107.65 |
| 22Q1 (10) | 9.15 | 58.03 | 475.47 | -0.59 | 56.62 | 22.37 | -1.91 | 47.53 | -19000.0 | 0.04 | 0 | -60.0 | 8.56 | 93.23 | 931.33 | 0.38 | -72.26 | -39.68 | 0 | 0 | 0 | 1.04 | -69.28 | -54.3 | 3.8 | -31.28 | 22.58 | 2.99 | -31.89 | -3.24 | 0.63 | 0.0 | -1.56 | 0 | 0 | 0 | 252.76 | 119.15 | 492.96 |
| 21Q4 (9) | 5.79 | 336.33 | 144.3 | -1.36 | -338.71 | -60.0 | -3.64 | -215.92 | -766.67 | 0 | 0 | -100.0 | 4.43 | 260.51 | 191.45 | 1.37 | 341.94 | 92.96 | 0 | 0 | 100.0 | 3.38 | 285.17 | 28.8 | 5.53 | -11.52 | 118.58 | 4.39 | -11.13 | 60.22 | 0.63 | -19.23 | 3.28 | 0 | 0 | 0 | 115.34 | 369.28 | 63.03 |
| 21Q3 (8) | -2.45 | 18.6 | -410.13 | -0.31 | 29.55 | 36.73 | 3.14 | 55.45 | 555.07 | 0 | 0 | 0 | -2.76 | 20.0 | -1020.0 | 0.31 | -49.18 | -36.73 | 0 | -100.0 | 0 | 0.88 | -53.53 | -60.84 | 6.25 | 31.86 | 209.41 | 4.94 | 17.34 | 148.24 | 0.78 | 21.88 | -22.0 | 0 | 0 | 0 | -42.83 | 30.98 | -262.11 |
| 21Q2 (7) | -3.01 | -289.31 | -410.31 | -0.44 | 42.11 | -109.52 | 2.02 | 20300.0 | 796.55 | 0 | -100.0 | 0 | -3.45 | -515.66 | -553.95 | 0.61 | -3.17 | 190.48 | 0.13 | 0 | 0 | 1.89 | -16.89 | 72.07 | 4.74 | 52.9 | 549.32 | 4.21 | 36.25 | 453.95 | 0.64 | 0.0 | -16.88 | 0 | 0 | 0 | -62.06 | -245.59 | -197.89 |
| 21Q1 (6) | 1.59 | -32.91 | 54.37 | -0.76 | 10.59 | -442.86 | -0.01 | 97.62 | 98.84 | 0.1 | -50.0 | 0 | 0.83 | -45.39 | -6.74 | 0.63 | -11.27 | 320.0 | 0 | 100.0 | 0 | 2.28 | -13.41 | 187.13 | 3.1 | 22.53 | 342.86 | 3.09 | 12.77 | 483.02 | 0.64 | 4.92 | -15.79 | 0 | 0 | 0 | 42.63 | -39.75 | -46.61 |
| 20Q4 (5) | 2.37 | 200.0 | 36.21 | -0.85 | -73.47 | -254.17 | -0.42 | 39.13 | 68.42 | 0.2 | 0 | 400.0 | 1.52 | 406.67 | 1.33 | 0.71 | 44.9 | 208.7 | -0.13 | 0 | 0 | 2.63 | 17.12 | 181.96 | 2.53 | 25.25 | 866.67 | 2.74 | 37.69 | 1612.5 | 0.61 | -39.0 | -16.44 | 0 | 0 | 0 | 70.75 | 167.76 | -63.81 |
| 20Q3 (4) | 0.79 | -18.56 | 0.0 | -0.49 | -133.33 | 0.0 | -0.69 | -137.93 | 0.0 | 0 | 0 | 0.0 | 0.3 | -60.53 | 0.0 | 0.49 | 133.33 | 0.0 | 0 | 0 | 0.0 | 2.24 | 104.17 | 0.0 | 2.02 | 176.71 | 0.0 | 1.99 | 161.84 | 0.0 | 1.0 | 29.87 | 0.0 | 0 | 0 | 0.0 | 26.42 | -58.33 | 0.0 |
| 20Q2 (3) | 0.97 | -5.83 | 0.0 | -0.21 | -50.0 | 0.0 | -0.29 | 66.28 | 0.0 | 0 | 0 | 0.0 | 0.76 | -14.61 | 0.0 | 0.21 | 40.0 | 0.0 | 0 | 0 | 0.0 | 1.10 | 38.68 | 0.0 | 0.73 | 4.29 | 0.0 | 0.76 | 43.4 | 0.0 | 0.77 | 1.32 | 0.0 | 0 | 0 | 0.0 | 63.40 | -20.6 | 0.0 |
| 20Q1 (2) | 1.03 | -40.8 | 0.0 | -0.14 | 41.67 | 0.0 | -0.86 | 35.34 | 0.0 | 0 | -100.0 | 0.0 | 0.89 | -40.67 | 0.0 | 0.15 | -34.78 | 0.0 | 0 | 0 | 0.0 | 0.79 | -14.97 | 0.0 | 0.7 | 312.12 | 0.0 | 0.53 | 231.25 | 0.0 | 0.76 | 4.11 | 0.0 | 0 | 0 | 0.0 | 79.84 | -59.16 | 0.0 |
| 19Q4 (1) | 1.74 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 195.51 | 0.0 | 0.0 |
