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) | 6.91 | 0 | -3.07 | 0 | -2.41 | 0 | 0.22 | 0 | 3.84 | 0 | 1.22 | -18.67 | -0.1 | 0 | 1.65 | -15.27 | -3.46 | 0 | 17.5 | 0 | 4.63 | -20.31 | 0.59 | -30.59 | 30.41 | 0 |
| 2022 (9) | -4.42 | 0 | -2.3 | 0 | 5.2 | 0 | -0.37 | 0 | -6.72 | 0 | 1.5 | 6.38 | -0.08 | 0 | 1.95 | 20.5 | -5.3 | 0 | -10.78 | 0 | 5.81 | -13.54 | 0.85 | -17.48 | 0.00 | 0 |
| 2021 (8) | -9.09 | 0 | 1.26 | -78.46 | -1.18 | 0 | 0.15 | 0 | -7.83 | 0 | 1.41 | -17.06 | -0.12 | 0 | 1.62 | -10.51 | -1.3 | 0 | 1.61 | 45.05 | 6.72 | -14.61 | 1.03 | -2.83 | -97.12 | 0 |
| 2020 (7) | 2.33 | 0 | 5.85 | 0 | -3.93 | 0 | -0.39 | 0 | 8.18 | 0 | 1.7 | -24.78 | -0.04 | 0 | 1.81 | -43.63 | -2.31 | 0 | 1.11 | -51.53 | 7.87 | -31.33 | 1.06 | 29.27 | 23.21 | 0 |
| 2019 (6) | -9.92 | 0 | -13.84 | 0 | -10.54 | 0 | -18.78 | 0 | -23.76 | 0 | 2.26 | 3.67 | -0.36 | 0 | 3.21 | 28.13 | -0.94 | 0 | 2.29 | -46.74 | 11.46 | -11.64 | 0.82 | -48.43 | -68.09 | 0 |
| 2018 (5) | 2.73 | -6.51 | 39.15 | 194.36 | -9.14 | 0 | 0.33 | -47.62 | 41.88 | 158.2 | 2.18 | 56.83 | -0.34 | 0 | 2.50 | 64.92 | -6.18 | 0 | 4.3 | 0 | 12.97 | -14.95 | 1.59 | -48.54 | 14.48 | -65.0 |
| 2017 (4) | 2.92 | -70.02 | 13.3 | 0 | -20.86 | 0 | 0.63 | 293.75 | 16.22 | 102.75 | 1.39 | 0.0 | -0.27 | 0 | 1.52 | 19.72 | -13.29 | 0 | -11.28 | 0 | 15.25 | -30.4 | 3.09 | 18.85 | 41.36 | -96.6 |
| 2016 (3) | 9.74 | -32.31 | -1.74 | 0 | -14.63 | 0 | 0.16 | -66.67 | 8.0 | -53.84 | 1.39 | -12.03 | -0.36 | 0 | 1.27 | 2.63 | -17.28 | 0 | -23.71 | 0 | 21.91 | -32.04 | 2.6 | 32.65 | 1217.50 | 511.71 |
| 2015 (2) | 14.39 | -46.41 | 2.94 | 0 | -20.42 | 0 | 0.48 | -47.83 | 17.33 | -6.68 | 1.58 | -20.2 | -0.4 | 0 | 1.24 | 0.7 | -16.93 | 0 | -26.97 | 0 | 32.24 | -15.25 | 1.96 | 5.95 | 199.03 | 67.75 |
| 2014 (1) | 26.85 | 88.29 | -8.28 | 0 | -13.22 | 0 | 0.92 | 0 | 18.57 | -37.2 | 1.98 | -7.48 | 2.14 | 0 | 1.23 | -9.95 | -15.51 | 0 | -17.26 | 0 | 38.04 | -8.36 | 1.85 | -11.06 | 118.65 | -31.44 |
| 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) | -1.24 | 70.19 | -131.63 | -0.94 | 47.78 | -95.83 | 3.79 | 40.37 | 190.89 | 0.59 | -32.95 | 68.57 | -2.18 | 63.42 | -163.37 | 0.27 | 22.73 | -6.9 | 0 | -100.0 | -100.0 | 1.42 | 13.58 | -3.87 | -0.85 | 33.07 | -372.22 | -7.2 | -151.43 | 32.14 | 1.08 | 5.88 | -6.09 | 0.15 | -6.25 | 7.14 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -4.16 | 33.44 | -172.85 | -1.8 | -157.14 | -95.65 | 2.7 | 34.33 | 192.15 | 0.88 | 1200.0 | 1660.0 | -5.96 | 14.24 | -224.43 | 0.22 | -38.89 | -43.59 | 0.03 | 0 | 400.0 | 1.25 | -36.26 | -43.3 | -1.27 | -98.44 | -0.79 | 14.0 | 620.45 | 1.01 | 1.02 | -6.42 | -12.82 | 0.16 | 0.0 | 23.08 | -27.40 | 0 | -172.76 |
| 24Q1 (18) | -6.25 | -116.26 | -3572.22 | -0.7 | 16.67 | 15.66 | 2.01 | -68.4 | 220.36 | -0.08 | -33.33 | 33.33 | -6.95 | -86.33 | -969.23 | 0.36 | 63.64 | 16.13 | 0 | 100.0 | -100.0 | 1.96 | 70.04 | 9.31 | -0.64 | 14.67 | 49.61 | -2.69 | -136.11 | -139.56 | 1.09 | -3.54 | -6.84 | 0.16 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q4 (17) | -2.89 | -173.72 | -203.96 | -0.84 | -75.0 | -31.25 | 6.36 | 252.52 | 413.3 | -0.06 | -117.14 | 80.0 | -3.73 | -208.43 | -274.3 | 0.22 | -24.14 | -54.17 | -0.11 | -1200.0 | -283.33 | 1.15 | -21.92 | -55.15 | -0.75 | -316.67 | 69.14 | 7.45 | 170.22 | 809.52 | 1.13 | -1.74 | -29.38 | 0.16 | 14.29 | -27.27 | -33.07 | 0 | -109.16 |
| 23Q3 (16) | 3.92 | -31.35 | 182.18 | -0.48 | 47.83 | -2.13 | -4.17 | -42.32 | -161.5 | 0.35 | 600.0 | 418.18 | 3.44 | -28.18 | 165.65 | 0.29 | -25.64 | -29.27 | 0.01 | 200.0 | 120.0 | 1.47 | -33.01 | -31.6 | -0.18 | 85.71 | 61.7 | -10.61 | -176.55 | -278.93 | 1.15 | -1.71 | -14.81 | 0.14 | 7.69 | -26.32 | 0.00 | -100.0 | 0 |
| 23Q2 (15) | 5.71 | 3072.22 | 771.76 | -0.92 | -10.84 | 26.4 | -2.93 | -75.45 | -423.21 | 0.05 | 141.67 | 66.67 | 4.79 | 836.92 | 328.1 | 0.39 | 25.81 | 62.5 | -0.01 | -200.0 | 80.0 | 2.20 | 22.9 | 71.76 | -1.26 | 0.79 | 13.7 | 13.86 | 103.82 | 349.73 | 1.17 | 0.0 | -17.02 | 0.13 | -18.75 | -35.0 | 37.66 | 1601.2 | 0 |
| 23Q1 (14) | 0.18 | -93.53 | 111.39 | -0.83 | -29.69 | -1483.33 | -1.67 | 17.73 | -265.35 | -0.12 | 60.0 | -1300.0 | -0.65 | -130.37 | 57.24 | 0.31 | -35.42 | -13.89 | 0.01 | -83.33 | 133.33 | 1.79 | -30.23 | 1.67 | -1.27 | 47.74 | -36.56 | 6.8 | 747.62 | 596.35 | 1.17 | -26.88 | -19.31 | 0.16 | -27.27 | -33.33 | 2.21 | -99.39 | 100.45 |
| 22Q4 (13) | 2.78 | 158.28 | -33.81 | -0.64 | -36.17 | 70.09 | -2.03 | -129.94 | 78.88 | -0.3 | -172.73 | 30.23 | 2.14 | 140.84 | 3.88 | 0.48 | 17.07 | 2.13 | 0.06 | 220.0 | 0 | 2.57 | 19.08 | 26.8 | -2.43 | -417.02 | -1835.71 | -1.05 | 62.5 | -166.46 | 1.6 | 18.52 | 1.27 | 0.22 | 15.79 | -4.35 | 361.04 | 0 | 191.41 |
| 22Q3 (12) | -4.77 | -461.18 | -136.14 | -0.47 | 62.4 | -106.66 | 6.78 | 1310.71 | 11200.0 | -0.11 | -466.67 | -168.75 | -5.24 | -149.52 | -203.97 | 0.41 | 70.83 | 57.69 | -0.05 | 0.0 | -66.67 | 2.15 | 68.23 | 85.2 | -0.47 | 67.81 | -6.82 | -2.8 | 49.55 | -157.97 | 1.35 | -4.26 | -18.18 | 0.19 | -5.0 | -13.64 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.85 | 46.2 | 82.9 | -1.25 | -2183.33 | -362.96 | -0.56 | -155.45 | -1.82 | 0.03 | 200.0 | 104.48 | -2.1 | -38.16 | 59.92 | 0.24 | -33.33 | 41.18 | -0.05 | -66.67 | -66.67 | 1.28 | -27.25 | 47.28 | -1.46 | -56.99 | -67.82 | -5.55 | -305.11 | -92.71 | 1.41 | -2.76 | -18.5 | 0.2 | -16.67 | -35.48 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -1.58 | -137.62 | 74.92 | 0.06 | 102.8 | 101.76 | 1.01 | 110.51 | -88.68 | 0.01 | 102.33 | -99.08 | -1.52 | -173.79 | 84.33 | 0.36 | -23.4 | -29.41 | -0.03 | 0 | 50.0 | 1.76 | -12.99 | -24.1 | -0.93 | -764.29 | -615.38 | -1.37 | -186.71 | 28.65 | 1.45 | -8.23 | -18.08 | 0.24 | 4.35 | -11.11 | -493.75 | -498.53 | 90.6 |
| 21Q4 (9) | 4.2 | 307.92 | -32.37 | -2.14 | -130.31 | -311.54 | -9.61 | -16116.67 | -83.75 | -0.43 | -368.75 | 83.71 | 2.06 | -59.13 | -63.8 | 0.47 | 80.77 | -21.67 | 0 | 100.0 | 100.0 | 2.02 | 73.92 | -17.82 | 0.14 | 131.82 | -87.72 | 1.58 | -67.29 | -75.24 | 1.58 | -4.24 | -21.78 | 0.23 | 4.55 | -23.33 | 123.89 | 510.93 | 73.57 |
| 21Q3 (8) | -2.02 | 59.36 | -184.51 | 7.06 | 2714.81 | 68.9 | 0.06 | 110.91 | -70.0 | 0.16 | 123.88 | -70.37 | 5.04 | 196.18 | 45.24 | 0.26 | 52.94 | 4.0 | -0.03 | 0.0 | -200.0 | 1.16 | 33.78 | 10.28 | -0.44 | 49.43 | 21.43 | 4.83 | 267.71 | 239.6 | 1.65 | -4.62 | -15.82 | 0.22 | -29.03 | 4.76 | -30.15 | 0 | 0 |
| 21Q2 (7) | -4.97 | 21.11 | -18.62 | -0.27 | 92.06 | 75.23 | -0.55 | -106.17 | -129.57 | -0.67 | -161.47 | -8.06 | -5.24 | 45.98 | 0.76 | 0.17 | -66.67 | -66.67 | -0.03 | 50.0 | 62.5 | 0.87 | -62.51 | -67.21 | -0.87 | -569.23 | 58.77 | -2.88 | -50.0 | -125.67 | 1.73 | -2.26 | -9.9 | 0.31 | 14.81 | 34.78 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -6.3 | -201.45 | -711.65 | -3.4 | -553.85 | -203.34 | 8.92 | 270.55 | 1289.33 | 1.09 | 141.29 | 147.6 | -9.7 | -270.47 | -324.54 | 0.51 | -15.0 | 45.71 | -0.06 | 50.0 | -101.82 | 2.32 | -5.8 | 76.92 | -0.13 | -111.4 | 83.33 | -1.92 | -130.09 | 85.26 | 1.77 | -12.38 | -10.61 | 0.27 | -10.0 | -15.62 | -5250.00 | -7455.07 | 0 |
| 20Q4 (5) | 6.21 | 974.65 | 283.33 | -0.52 | -112.44 | -133.99 | -5.23 | -2715.0 | -159.5 | -2.64 | -588.89 | 85.36 | 5.69 | 63.98 | 80.63 | 0.6 | 140.0 | 27.66 | -0.12 | -1100.0 | -107.64 | 2.46 | 133.4 | -20.38 | 1.14 | 303.57 | 155.34 | 6.38 | 284.39 | 668.67 | 2.02 | 3.06 | -28.62 | 0.3 | 42.86 | 114.29 | 71.38 | 0 | 67.43 |
| 20Q3 (4) | -0.71 | 83.05 | 0.0 | 4.18 | 483.49 | 0.0 | 0.2 | -89.25 | 0.0 | 0.54 | 187.1 | 0.0 | 3.47 | 165.72 | 0.0 | 0.25 | -50.98 | 0.0 | -0.01 | 87.5 | 0.0 | 1.05 | -60.23 | 0.0 | -0.56 | 73.46 | 0.0 | -3.46 | -130.84 | 0.0 | 1.96 | 2.08 | 0.0 | 0.21 | -8.7 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -4.19 | -506.8 | 0.0 | -1.09 | -133.13 | 0.0 | 1.86 | 348.0 | 0.0 | -0.62 | 72.93 | 0.0 | -5.28 | -222.22 | 0.0 | 0.51 | 45.71 | 0.0 | -0.08 | -102.43 | 0.0 | 2.65 | 102.32 | 0.0 | -2.11 | -170.51 | 0.0 | 11.22 | 186.11 | 0.0 | 1.92 | -3.03 | 0.0 | 0.23 | -28.12 | 0.0 | -31.34 | 0 | 0.0 |
| 20Q1 (2) | 1.03 | -36.42 | 0.0 | 3.29 | 115.03 | 0.0 | -0.75 | -108.53 | 0.0 | -2.29 | 87.3 | 0.0 | 4.32 | 37.14 | 0.0 | 0.35 | -25.53 | 0.0 | 3.29 | 109.55 | 0.0 | 1.31 | -57.61 | 0.0 | -0.78 | 62.14 | 0.0 | -13.03 | -1669.88 | 0.0 | 1.98 | -30.04 | 0.0 | 0.32 | 128.57 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.62 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 8.79 | 0.0 | 0.0 | -18.03 | 0.0 | 0.0 | 3.15 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 3.09 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 42.63 | 0.0 | 0.0 |
