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) | 10.87 | 463.21 | 12.35 | 1227.96 | -6.82 | 0 | 1.24 | 169.57 | 23.22 | 711.89 | 0.88 | 54.39 | -0.02 | 0 | 0.55 | 65.4 | 1.26 | -77.22 | 5.68 | 421.1 | 3.09 | 48.56 | 0.4 | 29.03 | 118.54 | 113.74 |
| 2022 (9) | 1.93 | 0 | 0.93 | 0 | -3.55 | 0 | 0.46 | 0 | 2.86 | 0 | 0.57 | 35.71 | 2.08 | 0 | 0.33 | 23.37 | 5.53 | 225.29 | 1.09 | -54.39 | 2.08 | -9.57 | 0.31 | -27.91 | 55.46 | 0 |
| 2021 (8) | -16.71 | 0 | -10.54 | 0 | -8.83 | 0 | -0.81 | 0 | -27.25 | 0 | 0.42 | -46.15 | -0.24 | 0 | 0.27 | -47.35 | 1.7 | 112.5 | 2.39 | -80.73 | 2.3 | -6.5 | 0.43 | -24.56 | -326.37 | 0 |
| 2020 (7) | 9.42 | 1947.83 | 28.04 | 23266.67 | -2.31 | 0 | -0.42 | 0 | 37.46 | 6358.62 | 0.78 | 8.33 | 0.6 | 5900.0 | 0.51 | 21.3 | 0.8 | 0 | 12.4 | 0 | 2.46 | -9.56 | 0.57 | 1.79 | 61.05 | 0 |
| 2019 (6) | 0.46 | -95.3 | 0.12 | -86.21 | -12.55 | 0 | -0.76 | 0 | 0.58 | -94.56 | 0.72 | 14.29 | 0.01 | 0.0 | 0.42 | 30.34 | -3.85 | 0 | -5.08 | 0 | 2.72 | 138.6 | 0.56 | 24.44 | 0.00 | 0 |
| 2018 (5) | 9.79 | 2779.41 | 0.87 | 314.29 | -3.04 | 0 | 0.38 | -80.31 | 10.66 | 1838.18 | 0.63 | -34.38 | 0.01 | 0 | 0.33 | -34.6 | 2.49 | 0 | 1.06 | 0 | 1.14 | -16.79 | 0.45 | 0.0 | 369.43 | 0 |
| 2017 (4) | 0.34 | -95.08 | 0.21 | 61.54 | -2.84 | 0 | 1.93 | -38.92 | 0.55 | -92.19 | 0.96 | -20.66 | -0.01 | 0 | 0.50 | -5.85 | -4.58 | 0 | -1.93 | 0 | 1.37 | -5.52 | 0.45 | -11.76 | 0.00 | 0 |
| 2016 (3) | 6.91 | 10.74 | 0.13 | -92.31 | -2.76 | 0 | 3.16 | -16.4 | 7.04 | -11.22 | 1.21 | -25.77 | 0.23 | 27.78 | 0.53 | -13.81 | -8.55 | 0 | -9.54 | 0 | 1.45 | -11.59 | 0.51 | 10.87 | 0.00 | 0 |
| 2015 (2) | 6.24 | 0 | 1.69 | 0 | -0.49 | 0 | 3.78 | 0 | 7.93 | 0 | 1.63 | -33.47 | 0.18 | 1700.0 | 0.61 | -24.24 | -15.87 | 0 | -18.71 | 0 | 1.64 | -9.89 | 0.46 | 27.78 | 0.00 | 0 |
| 2014 (1) | -9.04 | 0 | -2.07 | 0 | 10.65 | 0 | -1.63 | 0 | -11.11 | 0 | 2.45 | 23.12 | 0.01 | 0.0 | 0.81 | 24.14 | 3.07 | -22.86 | 0.62 | -90.43 | 1.82 | -9.9 | 0.36 | 9.09 | -322.86 | 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) | 2.18 | -31.66 | -55.33 | -1.29 | -545.0 | -377.78 | -1.75 | 55.92 | 56.79 | -8.68 | -464.71 | -156.05 | 0.89 | -70.23 | -80.69 | 0.07 | -50.0 | -66.67 | 0 | -100.0 | 0 | 0.19 | -49.46 | -65.36 | 1.72 | 247.01 | 1333.33 | 1.78 | 709.09 | 1086.67 | 0.76 | 1.33 | -11.63 | 0.12 | 9.09 | 50.0 | 81.95 | -72.25 | -81.69 |
| 24Q2 (19) | 3.19 | 317.01 | 131.16 | -0.2 | 20.0 | -101.41 | -3.97 | -510.77 | -233.61 | 2.38 | 264.14 | 6.73 | 2.99 | 273.84 | -80.77 | 0.14 | -26.32 | -30.0 | 0.03 | 0 | 200.0 | 0.38 | -29.43 | -21.89 | -1.17 | -50.0 | -360.0 | 0.22 | 141.51 | -94.29 | 0.75 | -6.25 | -10.71 | 0.11 | 0.0 | 0.0 | 295.37 | 176.35 | 927.38 |
| 24Q1 (18) | -1.47 | -126.63 | -59.78 | -0.25 | 80.47 | 7.41 | -0.65 | 41.96 | -41.3 | -1.45 | -7.41 | -1066.67 | -1.72 | -140.57 | -44.54 | 0.19 | -57.78 | 850.0 | 0 | 0 | 0 | 0.53 | -56.04 | 1034.77 | -0.78 | 9.3 | -150.0 | -0.53 | -289.29 | -138.13 | 0.8 | -9.09 | 56.86 | 0.11 | -21.43 | 57.14 | -386.84 | -191.1 | -728.35 |
| 23Q4 (17) | 5.52 | 13.11 | 101.46 | -1.28 | -374.07 | -197.67 | -1.12 | 72.35 | 53.72 | -1.35 | 60.18 | -686.96 | 4.24 | -8.03 | 83.55 | 0.45 | 114.29 | 114.29 | 0 | 0 | -100.0 | 1.21 | 120.87 | 155.35 | -0.86 | -816.67 | -122.57 | 0.28 | 86.67 | -90.14 | 0.88 | 2.33 | 69.23 | 0.14 | 75.0 | 100.0 | 424.62 | -5.16 | 431.54 |
| 23Q3 (16) | 4.88 | 253.62 | 617.65 | -0.27 | -101.91 | -114.67 | -4.05 | -240.34 | -965.79 | -3.39 | -252.02 | -17050.0 | 4.61 | -70.35 | 82.94 | 0.21 | 5.0 | 133.33 | 0 | 100.0 | 100.0 | 0.55 | 13.98 | 173.67 | 0.12 | -73.33 | -55.56 | 0.15 | -96.1 | 650.0 | 0.86 | 2.38 | 65.38 | 0.08 | -27.27 | 33.33 | 447.71 | 1457.24 | 295.04 |
| 23Q2 (15) | 1.38 | 250.0 | 166.67 | 14.17 | 5348.15 | 4393.94 | -1.19 | -158.7 | -230.56 | 2.23 | 1386.67 | 100.9 | 15.55 | 1406.72 | 747.92 | 0.2 | 900.0 | -9.09 | -0.03 | 0 | -250.0 | 0.48 | 925.3 | -8.96 | 0.45 | -71.15 | -80.18 | 3.85 | 176.98 | 12733.33 | 0.84 | 64.71 | 61.54 | 0.11 | 57.14 | 22.22 | 28.75 | 161.56 | 108.89 |
| 23Q1 (14) | -0.92 | -133.58 | -258.62 | -0.27 | 37.21 | -80.0 | -0.46 | 80.99 | -17.95 | 0.15 | -34.78 | 116.48 | -1.19 | -151.52 | -376.74 | 0.02 | -90.48 | -60.0 | 0 | -100.0 | 100.0 | 0.05 | -90.11 | -62.27 | 1.56 | -59.06 | 290.24 | 1.39 | -51.06 | 177.22 | 0.51 | -1.92 | -3.77 | 0.07 | 0.0 | -22.22 | -46.70 | -158.46 | 0 |
| 22Q4 (13) | 2.74 | 302.94 | 226.85 | -0.43 | -123.37 | 76.5 | -2.42 | -536.84 | 53.1 | 0.23 | 1050.0 | 192.0 | 2.31 | -8.33 | 157.89 | 0.21 | 133.33 | 23.53 | 2.13 | 21400.0 | 21200.0 | 0.48 | 136.71 | 20.18 | 3.81 | 1311.11 | 746.67 | 2.84 | 14100.0 | -33.18 | 0.52 | 0.0 | -3.7 | 0.07 | 16.67 | -22.22 | 79.88 | -29.51 | 280.48 |
| 22Q3 (12) | 0.68 | 132.85 | 108.56 | 1.84 | 657.58 | 2400.0 | -0.38 | -5.56 | 85.44 | 0.02 | -98.2 | -93.33 | 2.52 | 205.0 | 131.42 | 0.09 | -59.09 | 28.57 | -0.01 | -150.0 | -120.0 | 0.20 | -62.08 | 13.46 | 0.27 | -88.11 | -70.97 | 0.02 | -33.33 | 107.41 | 0.52 | 0.0 | -7.14 | 0.06 | -33.33 | -40.0 | 113.33 | 135.04 | 105.57 |
| 22Q2 (11) | -2.07 | -456.9 | 31.46 | -0.33 | -120.0 | -22.22 | -0.36 | 7.69 | 40.98 | 1.11 | 221.98 | 953.85 | -2.4 | -658.14 | 27.05 | 0.22 | 340.0 | 340.0 | 0.02 | 133.33 | 166.67 | 0.53 | 324.97 | 256.59 | 2.27 | 376.83 | 327.0 | 0.03 | 101.67 | 101.37 | 0.52 | -1.89 | -13.33 | 0.09 | 0.0 | -35.71 | -323.44 | 0 | 0 |
| 22Q1 (10) | 0.58 | 126.85 | 116.16 | -0.15 | 91.8 | 98.21 | -0.39 | 92.44 | 15.22 | -0.91 | -264.0 | -24.66 | 0.43 | 110.78 | 103.6 | 0.05 | -70.59 | -61.54 | -0.06 | -700.0 | 77.78 | 0.12 | -68.49 | -62.66 | -0.82 | -282.22 | -162.12 | -1.8 | -142.35 | -395.08 | 0.53 | -1.85 | -11.67 | 0.09 | 0.0 | -18.18 | 0.00 | 100.0 | 100.0 |
| 21Q4 (9) | -2.16 | 72.8 | -225.58 | -1.83 | -2187.5 | -107.12 | -5.16 | -97.7 | -396.15 | -0.25 | -183.33 | -180.65 | -3.99 | 50.25 | -114.55 | 0.17 | 142.86 | -55.26 | 0.01 | -80.0 | 200.0 | 0.40 | 123.49 | -56.78 | 0.45 | -51.61 | 45.16 | 4.25 | 1674.07 | -57.07 | 0.54 | -3.57 | -11.48 | 0.09 | -10.0 | -30.77 | -44.26 | 97.83 | -373.81 |
| 21Q3 (8) | -7.94 | -162.91 | -420.16 | -0.08 | 70.37 | -104.06 | -2.61 | -327.87 | -506.98 | 0.3 | 330.77 | -86.3 | -8.02 | -143.77 | -280.22 | 0.07 | 40.0 | -63.16 | 0.05 | 266.67 | 0 | 0.18 | 19.17 | -61.27 | 0.93 | 193.0 | -53.73 | -0.27 | 87.67 | -108.91 | 0.56 | -6.67 | -8.2 | 0.1 | -28.57 | -33.33 | -2035.90 | 0 | -3211.31 |
| 21Q2 (7) | -3.02 | 15.88 | -158.53 | -0.27 | 96.77 | -155.1 | -0.61 | -32.61 | -38.64 | -0.13 | 82.19 | 88.89 | -3.29 | 72.49 | -158.23 | 0.05 | -61.54 | -28.57 | -0.03 | 88.89 | -105.0 | 0.15 | -55.5 | -32.32 | -1.0 | -175.76 | -2.04 | -2.19 | -459.02 | -4280.0 | 0.6 | 0.0 | -1.64 | 0.14 | 27.27 | -6.67 | 0.00 | 100.0 | -100.0 |
| 21Q1 (6) | -3.59 | -308.72 | -7280.0 | -8.37 | -132.57 | -6338.46 | -0.46 | 55.77 | -12.2 | -0.73 | -335.48 | 26.26 | -11.96 | -143.62 | -14850.0 | 0.13 | -65.79 | -7.14 | -0.27 | -2600.0 | -2800.0 | 0.33 | -63.53 | -12.53 | 1.32 | 325.81 | 344.44 | 0.61 | -93.84 | 227.08 | 0.6 | -1.64 | -4.76 | 0.11 | -15.38 | -26.67 | -271.97 | -1782.42 | -1731.82 |
| 20Q4 (5) | 1.72 | -30.65 | 719.05 | 25.7 | 1204.57 | 15217.65 | -1.04 | -141.86 | -79.31 | 0.31 | -85.84 | 120.53 | 27.42 | 516.18 | 68450.0 | 0.38 | 100.0 | 72.73 | -0.01 | 0 | 0 | 0.91 | 100.29 | 85.24 | 0.31 | -84.58 | 196.88 | 9.9 | 226.73 | 3100.0 | 0.61 | 0.0 | -6.15 | 0.13 | -13.33 | -7.14 | 16.17 | -75.3 | -64.59 |
| 20Q3 (4) | 2.48 | -51.94 | 0.0 | 1.97 | 302.04 | 0.0 | -0.43 | 2.27 | 0.0 | 2.19 | 287.18 | 0.0 | 4.45 | -21.24 | 0.0 | 0.19 | 171.43 | 0.0 | 0 | -100.0 | 0.0 | 0.46 | 108.22 | 0.0 | 2.01 | 305.1 | 0.0 | 3.03 | 6160.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 65.44 | -91.0 | 0.0 |
| 20Q2 (3) | 5.16 | 10220.0 | 0.0 | 0.49 | 476.92 | 0.0 | -0.44 | -7.32 | 0.0 | -1.17 | -18.18 | 0.0 | 5.65 | 7162.5 | 0.0 | 0.07 | -50.0 | 0.0 | 0.6 | 5900.0 | 0.0 | 0.22 | -42.48 | 0.0 | -0.98 | -81.48 | 0.0 | -0.05 | 89.58 | 0.0 | 0.61 | -3.17 | 0.0 | 0.15 | 0.0 | 0.0 | 726.76 | 4260.56 | 0.0 |
| 20Q1 (2) | 0.05 | -76.19 | 0.0 | -0.13 | 23.53 | 0.0 | -0.41 | 29.31 | 0.0 | -0.99 | 34.44 | 0.0 | -0.08 | -300.0 | 0.0 | 0.14 | -36.36 | 0.0 | 0.01 | 0 | 0.0 | 0.38 | -22.78 | 0.0 | -0.54 | -68.75 | 0.0 | -0.48 | -45.45 | 0.0 | 0.63 | -3.08 | 0.0 | 0.15 | 7.14 | 0.0 | 16.67 | -63.49 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -1.51 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 45.65 | 0.0 | 0.0 |
