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) | 13.14 | -74.29 | -1.45 | 0 | -24.52 | 0 | -0.28 | 0 | 11.69 | -69.42 | 0.24 | -36.84 | -0.12 | 0 | 0.23 | -27.06 | 18.9 | 25.41 | 19.85 | -19.11 | 1.58 | -18.97 | 0 | 0 | 61.32 | -68.21 |
| 2022 (9) | 51.1 | 109.0 | -12.87 | 0 | -26.3 | 0 | -0.67 | 0 | 38.23 | 41.17 | 0.38 | 153.33 | -0.06 | 0 | 0.31 | 199.16 | 15.07 | -47.89 | 24.54 | -3.12 | 1.95 | -23.23 | 0 | 0 | 192.90 | 119.89 |
| 2021 (8) | 24.45 | 0 | 2.63 | -85.09 | -13.65 | 0 | 0.09 | -85.94 | 27.08 | 78.63 | 0.15 | -50.0 | -0.12 | 0 | 0.10 | -60.02 | 28.92 | 138.61 | 25.33 | 111.44 | 2.54 | -1.17 | 0 | 0 | 87.73 | 0 |
| 2020 (7) | -2.48 | 0 | 17.64 | 60.66 | -20.23 | 0 | 0.64 | 0 | 15.16 | -29.13 | 0.3 | -55.88 | 0.04 | -60.0 | 0.26 | -47.99 | 12.12 | -31.95 | 11.98 | -30.71 | 2.57 | -1.91 | 0 | 0 | -17.04 | 0 |
| 2019 (6) | 10.41 | -76.24 | 10.98 | 0 | -23.07 | 0 | -0.05 | 0 | 21.39 | 471.93 | 0.68 | -41.38 | 0.1 | -83.61 | 0.50 | -23.48 | 17.81 | -16.78 | 17.29 | -16.95 | 2.62 | 24.17 | 0 | 0 | 52.29 | -72.64 |
| 2018 (5) | 43.82 | 44.14 | -40.08 | 0 | -25.85 | 0 | 0.12 | 0 | 3.74 | -91.49 | 1.16 | -40.51 | 0.61 | 0 | 0.66 | -29.2 | 21.4 | -46.47 | 20.82 | -21.61 | 2.11 | 2.43 | 0 | 0 | 191.10 | 79.91 |
| 2017 (4) | 30.4 | 9.59 | 13.56 | 372.47 | -25.85 | 0 | -0.48 | 0 | 43.96 | 43.61 | 1.95 | 306.25 | -0.24 | 0 | 0.93 | 328.34 | 39.98 | 20.86 | 26.56 | -7.87 | 2.06 | -10.43 | 0 | 0 | 106.22 | 19.2 |
| 2016 (3) | 27.74 | -15.99 | 2.87 | 0 | -38.7 | 0 | 0.28 | 0 | 30.61 | 281.67 | 0.48 | -44.83 | -0.19 | 0 | 0.22 | -37.82 | 33.08 | 8.39 | 28.83 | -10.52 | 2.3 | -5.74 | 0 | 0 | 89.11 | -6.46 |
| 2015 (2) | 33.02 | 6.11 | -25.0 | 0 | -33.74 | 0 | -0.2 | 0 | 8.02 | -66.94 | 0.87 | 278.26 | 0.49 | 0 | 0.35 | 313.27 | 30.52 | -18.55 | 32.22 | -13.73 | 2.44 | 2.95 | 0 | 0 | 95.27 | 21.6 |
| 2014 (1) | 31.12 | -16.81 | -6.86 | 0 | -25.43 | 0 | 0.07 | 40.0 | 24.26 | -40.48 | 0.23 | -58.18 | -0.71 | 0 | 0.08 | -59.87 | 37.47 | 11.78 | 37.35 | 16.76 | 2.37 | -0.42 | 0 | 0 | 78.35 | -27.98 |
| 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) | -6.47 | -223.5 | -667.54 | 17.81 | 156.63 | 566.23 | -21.51 | -4788.64 | 10.56 | -0.01 | -109.09 | 0 | 11.34 | 129.55 | 523.13 | 0.09 | -82.0 | 50.0 | 0.05 | 183.33 | 350.0 | 0.36 | -83.32 | 62.51 | 4.5 | -16.36 | -21.33 | 3.48 | -51.4 | -57.92 | 0.34 | 3.03 | -15.0 | 0 | 0 | 0 | -169.37 | -534.3 | -1388.12 |
| 24Q2 (19) | -2.0 | -340.96 | -149.26 | 6.94 | 1488.0 | -39.49 | -0.44 | -1366.67 | -4.76 | 0.11 | 237.5 | 0 | 4.94 | 1396.97 | -68.19 | 0.5 | 284.62 | 2400.0 | -0.06 | 0 | 45.45 | 2.14 | 350.59 | 2547.94 | 5.38 | -9.88 | 81.14 | 7.16 | -11.28 | 79.0 | 0.33 | -2.94 | -19.51 | 0 | 0 | 0 | -26.70 | -370.56 | -129.0 |
| 24Q1 (18) | 0.83 | 152.53 | -91.28 | -0.5 | -109.78 | 96.48 | -0.03 | 0.0 | -50.0 | -0.08 | 38.46 | 46.67 | 0.33 | -90.65 | 107.04 | 0.13 | 18.18 | 160.0 | 0 | -100.0 | 0 | 0.48 | 16.41 | 148.29 | 5.97 | -22.16 | 135.97 | 8.07 | 53.42 | 247.84 | 0.34 | -8.11 | -17.07 | 0 | 0 | 0 | 9.87 | 135.17 | -97.17 |
| 23Q4 (17) | -1.58 | -238.6 | -111.57 | 5.11 | 233.77 | 127.27 | -0.03 | 99.88 | 25.0 | -0.13 | 0 | -533.33 | 3.53 | 231.72 | 169.49 | 0.11 | 83.33 | -15.38 | 0.01 | 150.0 | 0 | 0.41 | 85.79 | -18.25 | 7.67 | 34.09 | 198.44 | 5.26 | -36.4 | 1043.48 | 0.37 | -7.5 | -15.91 | 0 | 0 | 0 | -28.06 | -313.43 | -101.85 |
| 23Q3 (16) | 1.14 | -71.92 | -93.67 | -3.82 | -133.3 | 70.91 | -24.05 | -5626.19 | 6.75 | 0 | 0 | 100.0 | -2.68 | -117.26 | -154.81 | 0.06 | 200.0 | -68.42 | -0.02 | 81.82 | -120.0 | 0.22 | 171.73 | -64.5 | 5.72 | 92.59 | 264.33 | 8.27 | 106.75 | 70.87 | 0.4 | -2.44 | -11.11 | 0 | 0 | 0 | 13.15 | -85.72 | -96.14 |
| 23Q2 (15) | 4.06 | -57.35 | -78.36 | 11.47 | 180.72 | -44.59 | -0.42 | -2000.0 | 2.33 | 0 | 100.0 | 100.0 | 15.53 | 431.13 | -60.64 | 0.02 | -60.0 | 100.0 | -0.11 | 0 | 0.0 | 0.08 | -57.75 | 143.4 | 2.97 | 17.39 | -47.8 | 4.0 | 72.41 | -65.07 | 0.41 | 0.0 | -12.77 | 0 | 0 | 0 | 92.06 | -73.6 | -41.5 |
| 23Q1 (14) | 9.52 | -30.31 | 1342.42 | -14.21 | 24.17 | -730.99 | -0.02 | 50.0 | 33.33 | -0.15 | -600.0 | -103.37 | -4.69 | 7.68 | -346.67 | 0.05 | -61.54 | 0.0 | 0 | 0 | 100.0 | 0.19 | -61.67 | 32.23 | 2.53 | -1.56 | -51.72 | 2.32 | 404.35 | -70.22 | 0.41 | -6.82 | -30.51 | 0 | 0 | 0 | 348.72 | -77.02 | 4327.66 |
| 22Q4 (13) | 13.66 | -24.2 | 55.05 | -18.74 | -42.73 | -284.8 | -0.04 | 99.84 | 0.0 | 0.03 | 114.29 | -94.0 | -5.08 | -203.89 | -228.93 | 0.13 | -31.58 | 225.0 | 0 | -100.0 | 100.0 | 0.50 | -19.32 | 337.25 | 2.57 | 63.69 | -56.37 | 0.46 | -90.5 | -90.57 | 0.44 | -2.22 | -30.16 | 0 | 0 | 0 | 1517.78 | 345.56 | 849.26 |
| 22Q3 (12) | 18.02 | -3.94 | -16.65 | -13.13 | -163.43 | -3851.43 | -25.79 | -5897.67 | -96.42 | -0.21 | 95.74 | -600.0 | 4.89 | -87.61 | -77.74 | 0.19 | 1800.0 | 533.33 | 0.1 | 190.91 | 433.33 | 0.62 | 1762.82 | 627.94 | 1.57 | -72.41 | -80.45 | 4.84 | -57.73 | -27.33 | 0.45 | -4.26 | -28.57 | 0 | 0 | 0 | 340.64 | 116.44 | 14.86 |
| 22Q2 (11) | 18.76 | 2742.42 | 381.26 | 20.7 | 1310.53 | 321.59 | -0.43 | -1333.33 | -2.38 | -4.93 | -210.79 | -16333.33 | 39.46 | 3858.1 | 2342.05 | 0.01 | -80.0 | -75.0 | -0.11 | -120.0 | 0 | 0.03 | -77.05 | -68.45 | 5.69 | 8.59 | -42.06 | 11.45 | 46.98 | 39.63 | 0.47 | -20.34 | -26.56 | 0 | 0 | 0 | 157.38 | 1898.28 | 308.58 |
| 22Q1 (10) | 0.66 | -92.51 | -4.35 | -1.71 | 64.89 | -176.34 | -0.03 | 25.0 | 40.0 | 4.45 | 790.0 | 1371.43 | -1.05 | -126.65 | -135.84 | 0.05 | 25.0 | 25.0 | -0.05 | 50.0 | -600.0 | 0.14 | 26.74 | 26.78 | 5.24 | -11.04 | 1.16 | 7.79 | 59.63 | 39.36 | 0.59 | -6.35 | -7.81 | 0 | 0 | 0 | 7.88 | -95.07 | -28.89 |
| 21Q4 (9) | 8.81 | -59.25 | 788.28 | -4.87 | -1491.43 | -1259.52 | -0.04 | 99.7 | 0.0 | 0.5 | 1766.67 | 733.33 | 3.94 | -82.07 | 558.14 | 0.04 | 33.33 | -50.0 | -0.1 | -233.33 | -1100.0 | 0.11 | 34.32 | -57.46 | 5.89 | -26.65 | 128.29 | 4.88 | -26.73 | 84.15 | 0.63 | 0.0 | 0.0 | 0 | 0 | 0 | 159.89 | -46.09 | 509.72 |
| 21Q3 (8) | 21.62 | 424.14 | 443.17 | 0.35 | -92.87 | -97.46 | -13.13 | -3026.19 | 32.14 | -0.03 | 0.0 | 0 | 21.97 | 1348.3 | 193.32 | 0.03 | -25.0 | -50.0 | -0.03 | 0 | -50.0 | 0.09 | -19.25 | -60.77 | 8.03 | -18.23 | 255.31 | 6.66 | -18.78 | 226.47 | 0.63 | -1.56 | -1.56 | 0 | 0 | 0 | 296.57 | 493.06 | 226.16 |
| 21Q2 (7) | -6.67 | -1066.67 | 21.44 | 4.91 | 119.2 | -76.44 | -0.42 | -740.0 | 0.0 | -0.03 | 91.43 | -117.65 | -1.76 | -160.07 | -114.25 | 0.04 | 0.0 | -20.0 | 0 | -100.0 | -100.0 | 0.11 | -7.78 | -47.58 | 9.82 | 89.58 | 216.77 | 8.2 | 46.69 | 209.43 | 0.64 | 0.0 | 0.0 | 0 | 0 | 0 | -75.45 | -781.26 | 70.76 |
| 21Q1 (6) | 0.69 | 153.91 | -94.92 | 2.24 | 433.33 | 112.87 | -0.05 | -25.0 | 88.1 | -0.35 | -683.33 | -185.37 | 2.93 | 440.7 | 176.7 | 0.04 | -50.0 | -63.64 | 0.01 | 0.0 | -75.0 | 0.11 | -57.47 | -66.54 | 5.18 | 100.78 | 23.92 | 5.59 | 110.94 | 20.47 | 0.64 | 1.59 | -3.03 | 0 | 0 | 0 | 11.08 | 128.38 | -95.68 |
| 20Q4 (5) | -1.28 | 79.68 | 76.64 | 0.42 | -96.95 | -45.45 | -0.04 | 99.79 | 95.92 | 0.06 | 0 | 122.22 | -0.86 | -111.48 | 81.74 | 0.08 | 33.33 | -68.0 | 0.01 | 150.0 | -93.33 | 0.27 | 23.88 | -64.67 | 2.58 | 14.16 | -44.99 | 2.65 | 29.9 | -33.08 | 0.63 | -1.56 | -5.97 | 0 | 0 | 0 | -39.02 | 83.4 | 67.03 |
| 20Q3 (4) | -6.3 | 25.8 | 0.0 | 13.79 | -33.83 | 0.0 | -19.35 | -4507.14 | 0.0 | 0 | -100.0 | 0.0 | 7.49 | -39.35 | 0.0 | 0.06 | 20.0 | 0.0 | -0.02 | -300.0 | 0.0 | 0.22 | 7.89 | 0.0 | 2.26 | -27.1 | 0.0 | 2.04 | -23.02 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | -235.07 | 8.91 | 0.0 |
| 20Q2 (3) | -8.49 | -162.47 | 0.0 | 20.84 | 219.7 | 0.0 | -0.42 | 0.0 | 0.0 | 0.17 | -58.54 | 0.0 | 12.35 | 423.3 | 0.0 | 0.05 | -54.55 | 0.0 | 0.01 | -75.0 | 0.0 | 0.20 | -41.12 | 0.0 | 3.1 | -25.84 | 0.0 | 2.65 | -42.89 | 0.0 | 0.64 | -3.03 | 0.0 | 0 | 0 | 0.0 | -258.05 | -200.64 | 0.0 |
| 20Q1 (2) | 13.59 | 347.99 | 0.0 | -17.41 | -2361.04 | 0.0 | -0.42 | 57.14 | 0.0 | 0.41 | 251.85 | 0.0 | -3.82 | 18.9 | 0.0 | 0.11 | -56.0 | 0.0 | 0.04 | -73.33 | 0.0 | 0.34 | -55.1 | 0.0 | 4.18 | -10.87 | 0.0 | 4.64 | 17.17 | 0.0 | 0.66 | -1.49 | 0.0 | 0 | 0 | 0.0 | 256.42 | 316.64 | 0.0 |
| 19Q4 (1) | -5.48 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -4.71 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 3.96 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -118.36 | 0.0 | 0.0 |
