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) | 3.5 | -73.84 | -6.49 | 0 | 1.54 | 0 | -0.33 | 0 | -2.99 | 0 | 4.35 | 22.54 | -0.02 | 0 | 2.71 | 30.78 | 8.58 | 12.16 | 16.55 | 320.05 | 2.31 | 22.22 | 0.12 | 50.0 | 18.44 | -91.85 |
| 2022 (9) | 13.38 | 159.3 | -5.13 | 0 | -6.95 | 0 | 0.19 | 0 | 8.25 | 0 | 3.55 | -52.28 | -0.19 | 0 | 2.07 | -60.78 | 7.65 | -70.99 | 3.94 | -85.51 | 1.89 | 20.38 | 0.08 | 33.33 | 226.40 | 1164.92 |
| 2021 (8) | 5.16 | 0 | -11.21 | 0 | 8.61 | -36.46 | -0.74 | 0 | -6.05 | 0 | 7.44 | -46.86 | -0.01 | 0 | 5.28 | -62.88 | 26.37 | 461.06 | 27.2 | 228.11 | 1.57 | -1.26 | 0.06 | 20.0 | 17.90 | 0 |
| 2020 (7) | -2.74 | 0 | -14.69 | 0 | 13.55 | 0 | 0.17 | 0 | -17.43 | 0 | 14.0 | 158.78 | -0.06 | 0 | 14.21 | 122.69 | 4.7 | 0 | 8.29 | 585.12 | 1.59 | 47.22 | 0.05 | 66.67 | -27.59 | 0 |
| 2019 (6) | 4.11 | 0 | -1.58 | 0 | -7.12 | 0 | -0.92 | 0 | 2.53 | 0 | 5.41 | -6.88 | -0.07 | 0 | 6.38 | -4.51 | -0.98 | 0 | 1.21 | -87.64 | 1.08 | 27.06 | 0.03 | 200.0 | 177.16 | 0 |
| 2018 (5) | -4.27 | 0 | -8.49 | 0 | 20.24 | 212.35 | -0.12 | 0 | -12.76 | 0 | 5.81 | -35.87 | -0.06 | 0 | 6.68 | -38.39 | 4.29 | -56.88 | 9.79 | -8.16 | 0.85 | 10.39 | 0.01 | 0.0 | -40.09 | 0 |
| 2017 (4) | 5.19 | -21.84 | -10.19 | 0 | 6.48 | 0 | -2.42 | 0 | -5.0 | 0 | 9.06 | 176.22 | 0 | 0 | 10.85 | 112.06 | 9.95 | 32.31 | 10.66 | 42.51 | 0.77 | 1.32 | 0.01 | 0.0 | 45.37 | -43.63 |
| 2016 (3) | 6.64 | -55.1 | -3.63 | 0 | -6.32 | 0 | 0.23 | -79.46 | 3.01 | -84.16 | 3.28 | 315.19 | 0 | 0 | 5.12 | 317.65 | 7.52 | 0 | 7.48 | 0 | 0.76 | -12.64 | 0.01 | 0.0 | 80.48 | 0 |
| 2015 (2) | 14.79 | 4381.82 | 4.21 | 0 | -13.04 | 0 | 1.12 | -5.08 | 19.0 | 0 | 0.79 | -90.11 | 0.88 | 0 | 1.22 | -86.73 | -8.55 | 0 | -4.02 | 0 | 0.87 | 2.35 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.33 | -97.19 | -8.13 | 0 | 3.11 | 0 | 1.18 | 32.58 | -7.8 | 0 | 7.99 | 619.82 | 0 | 0 | 9.23 | 617.32 | 4.85 | 8.26 | 2.31 | -30.21 | 0.85 | 11.84 | 0.01 | 0.0 | 10.41 | -96.38 |
| 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) | 4.31 | 199.31 | 145.27 | -5.43 | -546.43 | -376.32 | 2.67 | 20.81 | -66.16 | -1.15 | -600.0 | -402.63 | -1.12 | 78.38 | 89.49 | 6.28 | 1062.96 | 402.4 | 0 | 100.0 | 100.0 | 18.67 | 1169.13 | 563.89 | 1.36 | 78.95 | -27.27 | -6.7 | -146.08 | -256.54 | 0.62 | 0.0 | 8.77 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -4.34 | -136.75 | -1004.17 | -0.84 | -33.33 | 53.33 | 2.21 | 128.15 | -20.79 | 0.23 | -45.24 | -76.53 | -5.18 | -146.33 | -292.42 | 0.54 | -33.33 | -37.93 | -0.01 | 0 | 0.0 | 1.47 | -37.04 | -34.58 | 0.76 | -55.81 | -12.64 | 14.54 | 96.22 | 231.96 | 0.62 | 3.33 | 8.77 | 0.03 | 0.0 | 0.0 | -28.57 | -119.45 | -396.43 |
| 24Q1 (18) | 11.81 | 30.07 | 240.35 | -0.63 | 1.56 | 78.35 | -7.85 | 25.59 | -656.74 | 0.42 | 140.78 | 162.69 | 11.18 | 32.46 | 1896.43 | 0.81 | 14.08 | -46.36 | 0 | 0 | 0 | 2.34 | 35.91 | -43.76 | 1.72 | -8.51 | -56.68 | 7.41 | 113.54 | 67.65 | 0.6 | -1.64 | 5.26 | 0.03 | 0.0 | 0.0 | 146.89 | -33.51 | 112.5 |
| 23Q4 (17) | 9.08 | 195.38 | 245.25 | -0.64 | 43.86 | 78.08 | -10.55 | -233.71 | -278.14 | -1.03 | -371.05 | 44.92 | 8.44 | 179.17 | 3010.34 | 0.71 | -43.2 | -68.58 | 0 | 100.0 | 100.0 | 1.72 | -38.87 | -68.41 | 1.88 | 0.53 | 408.11 | 3.47 | -18.93 | 93.85 | 0.61 | 7.02 | 27.08 | 0.03 | 0.0 | 50.0 | 220.92 | 213.25 | 92.36 |
| 23Q3 (16) | -9.52 | -2083.33 | -223.48 | -1.14 | 36.67 | -770.59 | 7.89 | 182.8 | 183.23 | 0.38 | -61.22 | -49.33 | -10.66 | -707.58 | -235.28 | 1.25 | 43.68 | 316.67 | -0.01 | 0.0 | -200.0 | 2.81 | 25.06 | 299.79 | 1.87 | 114.94 | 246.3 | 4.28 | -2.28 | 376.13 | 0.57 | 0.0 | 16.33 | 0.03 | 0.0 | 50.0 | -195.08 | -2123.98 | 0 |
| 23Q2 (15) | 0.48 | -86.17 | -93.28 | -1.8 | 38.14 | 12.62 | 2.79 | 97.87 | 273.29 | 0.98 | 246.27 | 164.86 | -1.32 | -335.71 | -125.98 | 0.87 | -42.38 | 33.85 | -0.01 | 0 | 83.33 | 2.25 | -45.87 | 42.57 | 0.87 | -78.09 | -77.28 | 4.38 | -0.9 | 219.71 | 0.57 | 0.0 | 21.28 | 0.03 | 0.0 | 50.0 | 9.64 | -86.06 | -97.49 |
| 23Q1 (14) | 3.47 | 31.94 | 184.43 | -2.91 | 0.34 | -809.38 | 1.41 | 150.54 | -79.68 | -0.67 | 64.17 | -171.28 | 0.56 | 293.1 | 112.64 | 1.51 | -33.19 | 357.58 | 0 | 100.0 | 100.0 | 4.16 | -23.66 | 481.6 | 3.97 | 972.97 | 36.9 | 4.42 | 146.93 | 88.89 | 0.57 | 18.75 | 26.67 | 0.03 | 50.0 | 0.0 | 69.12 | -39.81 | 147.43 |
| 22Q4 (13) | 2.63 | -65.89 | 1295.45 | -2.92 | -1817.65 | 29.64 | -2.79 | 70.57 | -229.77 | -1.87 | -349.33 | -35.51 | -0.29 | -103.68 | 93.36 | 2.26 | 653.33 | 169.05 | -0.13 | -1400.0 | -533.33 | 5.44 | 673.65 | 107.49 | 0.37 | -31.48 | -92.49 | 1.79 | 215.48 | -68.92 | 0.48 | -2.04 | 11.63 | 0.02 | 0.0 | 0.0 | 114.85 | 0 | 3341.82 |
| 22Q3 (12) | 7.71 | 7.98 | 403.92 | 0.17 | 108.25 | 104.13 | -9.48 | -488.82 | -378.82 | 0.75 | 102.7 | 275.0 | 7.88 | 55.12 | 404.25 | 0.3 | -53.85 | -91.2 | 0.01 | 116.67 | -66.67 | 0.70 | -55.4 | -92.17 | 0.54 | -85.9 | -93.89 | -1.55 | -213.14 | -126.68 | 0.49 | 4.26 | 25.64 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 7.14 | 273.72 | 155.91 | -2.06 | -543.75 | -338.3 | -1.61 | -123.2 | -1173.33 | 0.37 | -60.64 | 716.67 | 5.08 | 214.67 | 118.97 | 0.65 | 96.97 | -60.12 | -0.06 | -500.0 | 0.0 | 1.58 | 120.83 | -62.54 | 3.83 | 32.07 | -50.77 | 1.37 | -41.45 | -85.55 | 0.47 | 4.44 | 23.68 | 0.02 | -33.33 | 100.0 | 383.87 | 363.39 | 1258.0 |
| 22Q1 (10) | -4.11 | -1768.18 | -484.11 | -0.32 | 92.29 | 87.04 | 6.94 | 222.79 | 139.31 | 0.94 | 168.12 | 91.84 | -4.43 | -1.37 | -216.43 | 0.33 | -60.71 | -78.85 | -0.01 | -133.33 | 0.0 | 0.71 | -72.77 | -85.19 | 2.9 | -41.18 | -39.83 | 2.34 | -59.38 | -62.01 | 0.45 | 4.65 | 21.62 | 0.03 | 50.0 | 200.0 | -145.74 | -4013.97 | -990.81 |
| 21Q4 (9) | -0.22 | -114.38 | -105.29 | -4.15 | -0.73 | -41.16 | 2.15 | -36.76 | 180.52 | -1.38 | -790.0 | -762.5 | -4.37 | -68.73 | -458.2 | 0.84 | -75.37 | -76.2 | 0.03 | 0.0 | 200.0 | 2.62 | -70.79 | -79.98 | 4.93 | -44.23 | 69.42 | 5.76 | -0.86 | 274.03 | 0.43 | 10.26 | 2.38 | 0.02 | 100.0 | 0.0 | -3.54 | -114.38 | -101.69 |
| 21Q3 (8) | 1.53 | -45.16 | 132.14 | -4.12 | -776.6 | -24.1 | 3.4 | 2166.67 | -66.63 | 0.2 | 433.33 | 176.92 | -2.59 | -211.64 | 67.95 | 3.41 | 109.2 | 5.25 | 0.03 | 150.0 | 200.0 | 8.98 | 113.22 | -21.81 | 8.84 | 13.62 | 470.32 | 5.81 | -38.71 | 0.35 | 0.39 | 2.63 | -4.88 | 0.01 | 0.0 | 0.0 | 24.64 | -12.84 | 132.14 |
| 21Q2 (7) | 2.79 | 160.75 | 506.52 | -0.47 | 80.97 | 92.64 | 0.15 | -94.83 | 105.88 | -0.06 | -112.24 | -50.0 | 2.32 | 265.71 | 139.12 | 1.63 | 4.49 | -68.53 | -0.06 | -500.0 | 0.0 | 4.21 | -12.68 | -82.19 | 7.78 | 61.41 | 11014.29 | 9.48 | 53.9 | 360.19 | 0.38 | 2.7 | -2.56 | 0.01 | 0.0 | 0.0 | 28.27 | 72.78 | 51.17 |
| 21Q1 (6) | 1.07 | -74.28 | 141.15 | -2.47 | 15.99 | -21.08 | 2.9 | 208.61 | -66.24 | 0.49 | 406.25 | -23.44 | -1.4 | -214.75 | 69.83 | 1.56 | -55.81 | -24.27 | -0.01 | -200.0 | 0.0 | 4.82 | -63.19 | -49.73 | 4.82 | 65.64 | 2735.29 | 6.16 | 300.0 | 660.0 | 0.37 | -11.9 | 0.0 | 0.01 | -50.0 | 0.0 | 16.36 | -92.21 | 0 |
| 20Q4 (5) | 4.16 | 187.39 | 18.86 | -2.94 | 11.45 | -3366.67 | -2.67 | -126.2 | 13.87 | -0.16 | 38.46 | 81.61 | 1.22 | 115.1 | -66.02 | 3.53 | 8.95 | 720.93 | 0.01 | 0.0 | -66.67 | 13.10 | 14.09 | 615.5 | 2.91 | 87.74 | 463.75 | 1.54 | -73.4 | 408.0 | 0.42 | 2.44 | 23.53 | 0.02 | 100.0 | 100.0 | 210.10 | 374.1 | 0 |
| 20Q3 (4) | -4.76 | -1134.78 | 0.0 | -3.32 | 48.04 | 0.0 | 10.19 | 499.61 | 0.0 | -0.26 | -550.0 | 0.0 | -8.08 | -36.26 | 0.0 | 3.24 | -37.45 | 0.0 | 0.01 | 116.67 | 0.0 | 11.49 | -51.44 | 0.0 | 1.55 | 2114.29 | 0.0 | 5.79 | 181.07 | 0.0 | 0.41 | 5.13 | 0.0 | 0.01 | 0.0 | 0.0 | -76.65 | -509.91 | 0.0 |
| 20Q2 (3) | 0.46 | 117.69 | 0.0 | -6.39 | -213.24 | 0.0 | -2.55 | -129.69 | 0.0 | -0.04 | -106.25 | 0.0 | -5.93 | -27.8 | 0.0 | 5.18 | 151.46 | 0.0 | -0.06 | -500.0 | 0.0 | 23.65 | 146.52 | 0.0 | 0.07 | -58.82 | 0.0 | 2.06 | 287.27 | 0.0 | 0.39 | 5.41 | 0.0 | 0.01 | 0.0 | 0.0 | 18.70 | 0 | 0.0 |
| 20Q1 (2) | -2.6 | -174.29 | 0.0 | -2.04 | -2366.67 | 0.0 | 8.59 | 377.1 | 0.0 | 0.64 | 173.56 | 0.0 | -4.64 | -229.25 | 0.0 | 2.06 | 379.07 | 0.0 | -0.01 | -133.33 | 0.0 | 9.59 | 423.92 | 0.0 | 0.17 | 121.25 | 0.0 | -1.1 | -120.0 | 0.0 | 0.37 | 8.82 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 3.5 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -3.1 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
