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) | -60.51 | 0 | -13.24 | 0 | 68.53 | 0 | -65.62 | 0 | -73.75 | 0 | 1.87 | 325.0 | 0.33 | 0 | 0.99 | 238.34 | 9.32 | 20.1 | 6.25 | -23.87 | 1.66 | 3.75 | 0 | 0 | -764.98 | 0 |
| 2022 (9) | -7.66 | 0 | 26.9 | 0 | -8.74 | 0 | -0.34 | 0 | 19.24 | 0 | 0.44 | -30.16 | -0.07 | 0 | 0.29 | -20.42 | 7.76 | 0 | 8.21 | -69.33 | 1.6 | -0.62 | 0 | 0 | -78.08 | 0 |
| 2021 (8) | 1.97 | -63.99 | -12.76 | 0 | 13.47 | 0 | 3.78 | 0 | -10.79 | 0 | 0.63 | 8.62 | -0.31 | 0 | 0.37 | -14.91 | -3.59 | 0 | 26.77 | 332.47 | 1.61 | -1.83 | 0 | 0 | 6.94 | -90.06 |
| 2020 (7) | 5.47 | 475.79 | 9.56 | 58.54 | -17.43 | 0 | -4.52 | 0 | 15.03 | 115.33 | 0.58 | 87.1 | -1.88 | 0 | 0.43 | 74.87 | 3.75 | -26.76 | 6.19 | 97.76 | 1.64 | -9.39 | 0 | 0 | 69.86 | 263.27 |
| 2019 (6) | 0.95 | 0 | 6.03 | 0 | 12.28 | -9.71 | -5.58 | 0 | 6.98 | 0 | 0.31 | -65.93 | -0.23 | 0 | 0.25 | -70.07 | 5.12 | 45.04 | 3.13 | -13.77 | 1.81 | 41.41 | 0 | 0 | 19.23 | 0 |
| 2018 (5) | -8.88 | 0 | -13.34 | 0 | 13.6 | 0 | -0.2 | 0 | -22.22 | 0 | 0.91 | 139.47 | 0.15 | 0 | 0.82 | 111.76 | 3.53 | -8.79 | 3.63 | 37.5 | 1.28 | -9.22 | 0 | 0 | -180.86 | 0 |
| 2017 (4) | -4.95 | 0 | 21.32 | 0 | -13.3 | 0 | -3.3 | 0 | 16.37 | 0 | 0.38 | -89.95 | -0.15 | 0 | 0.39 | -90.23 | 3.87 | 60.58 | 2.64 | -1.12 | 1.41 | -25.4 | 0 | 0 | -122.22 | 0 |
| 2016 (3) | 0.32 | -88.24 | -28.93 | 0 | 22.07 | 0 | -7.05 | 0 | -28.61 | 0 | 3.78 | 440.0 | 0.28 | -26.32 | 3.98 | 791.02 | 2.41 | -78.71 | 2.67 | -48.95 | 1.89 | -12.5 | 0 | 0 | 7.02 | -80.93 |
| 2015 (2) | 2.72 | -86.47 | 9.35 | 0 | -15.94 | 0 | -9.06 | 0 | 12.07 | -1.23 | 0.7 | -42.15 | 0.38 | 0 | 0.45 | -48.73 | 11.32 | 178.82 | 5.23 | 1.16 | 2.16 | 14.29 | 0 | 0 | 36.81 | -87.07 |
| 2014 (1) | 20.1 | 140.14 | -7.88 | 0 | 5.23 | 0 | -5.79 | 0 | 12.22 | 631.74 | 1.21 | -62.07 | -0.66 | 0 | 0.87 | -60.99 | 4.06 | 60.47 | 5.17 | 102.75 | 1.89 | 17.39 | 0 | 0 | 284.70 | 41.5 |
| 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) | -6.53 | 47.25 | 73.99 | -1.41 | 86.92 | -166.82 | 8.23 | -48.04 | -34.11 | -43.33 | -1690.5 | -2024.02 | -7.94 | 65.72 | 65.48 | 1.1 | 103.7 | 74.6 | 0.04 | 166.67 | 33.33 | 1.73 | 66.8 | 36.88 | 2.5 | 1.63 | 6.84 | 2.47 | 64.67 | 62.5 | 0.42 | 0.0 | -2.33 | 0 | 0 | 0 | -225.95 | 64.96 | 82.45 |
| 24Q2 (19) | -12.38 | 39.55 | -34.42 | -10.78 | -2025.0 | -15300.0 | 15.84 | 23.17 | 41.81 | -2.42 | 30.26 | -604.17 | -23.16 | -16.27 | -149.57 | 0.54 | 31.71 | -28.95 | -0.06 | -300.0 | -300.0 | 1.04 | 24.47 | -33.86 | 2.46 | 20.0 | -9.56 | 1.5 | 36.36 | -10.71 | 0.42 | -6.67 | 7.69 | 0 | 0 | 0 | -644.79 | 51.2 | -44.92 |
| 24Q1 (18) | -20.48 | -203.41 | -5.35 | 0.56 | 103.43 | -45.1 | 12.86 | -66.32 | 91.94 | -3.47 | 58.69 | -236.89 | -19.92 | 13.62 | -8.14 | 0.41 | 5.13 | 412.5 | 0.03 | 0.0 | -87.5 | 0.83 | 9.96 | 314.5 | 2.05 | -24.91 | 33.99 | 1.1 | -45.0 | 4.76 | 0.45 | 0.0 | 15.38 | 0 | 0 | 0 | -1321.29 | -379.58 | 2.13 |
| 23Q4 (17) | -6.75 | 73.12 | -251.01 | -16.31 | -872.99 | -312.37 | 38.18 | 205.68 | 603.03 | -8.4 | -311.76 | -663.76 | -23.06 | -0.26 | -289.79 | 0.39 | -38.1 | 116.67 | 0.03 | 0.0 | 123.08 | 0.76 | -40.04 | 89.73 | 2.73 | 16.67 | -37.67 | 2.0 | 31.58 | -13.79 | 0.45 | 4.65 | 7.14 | 0 | 0 | 0 | -275.51 | 78.6 | -268.88 |
| 23Q3 (16) | -25.11 | -172.64 | -286.83 | 2.11 | 3114.29 | 235.26 | 12.49 | 11.82 | 202.42 | -2.04 | -525.0 | -258.14 | -23.0 | -147.84 | -293.6 | 0.63 | -17.11 | 472.73 | 0.03 | 0.0 | -40.0 | 1.26 | -19.4 | 368.06 | 2.34 | -13.97 | 48.1 | 1.52 | -9.52 | 50.5 | 0.43 | 10.26 | 7.5 | 0 | 0 | 0 | -1287.69 | -189.42 | -235.09 |
| 23Q2 (15) | -9.21 | 52.62 | 31.32 | -0.07 | -106.86 | 97.15 | 11.17 | 66.72 | 212.01 | 0.48 | 146.6 | 110.6 | -9.28 | 49.62 | 41.52 | 0.76 | 850.0 | 660.0 | 0.03 | -87.5 | 250.0 | 1.57 | 680.07 | 343.9 | 2.72 | 77.78 | 312.12 | 1.68 | 60.0 | 211.11 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | -444.93 | 67.04 | 69.14 |
| 23Q1 (14) | -19.44 | -534.9 | -59.74 | 1.02 | -86.72 | -95.61 | 6.7 | 188.27 | 175.71 | -1.03 | -169.13 | -173.05 | -18.42 | -251.6 | -266.25 | 0.08 | -55.56 | 60.0 | 0.24 | 284.62 | 700.0 | 0.20 | -49.67 | 48.02 | 1.53 | -65.07 | 33.04 | 1.05 | -54.74 | -75.86 | 0.39 | -7.14 | 0.0 | 0 | 0 | 0 | -1350.00 | -927.52 | -425.8 |
| 22Q4 (13) | 4.47 | -66.74 | -45.29 | 7.68 | 592.31 | 43.28 | -7.59 | -283.78 | -41.87 | 1.49 | 15.5 | -61.89 | 12.15 | 2.27 | -10.2 | 0.18 | 63.64 | 38.46 | -0.13 | -360.0 | -360.0 | 0.40 | 47.92 | 47.03 | 4.38 | 177.22 | 152.14 | 2.32 | 129.7 | -90.26 | 0.42 | 5.0 | 5.0 | 0 | 0 | 0 | 163.14 | -82.89 | 383.63 |
| 22Q3 (12) | 13.44 | 200.22 | 2233.33 | -1.56 | 36.59 | 78.09 | 4.13 | 15.36 | -64.91 | 1.29 | 128.48 | -45.34 | 11.88 | 174.86 | 253.29 | 0.11 | 10.0 | -26.67 | 0.05 | 350.0 | 0 | 0.27 | -23.56 | -15.69 | 1.58 | 139.39 | -34.71 | 1.01 | 87.04 | -26.81 | 0.4 | 2.56 | -4.76 | 0 | 0 | 0 | 953.19 | 166.11 | 2823.4 |
| 22Q2 (11) | -13.41 | -10.19 | -871.74 | -2.46 | -110.58 | 74.82 | 3.58 | 140.45 | -74.68 | -4.53 | -421.28 | -190.38 | -15.87 | -243.23 | -42.33 | 0.1 | 100.0 | -65.52 | -0.02 | -166.67 | -118.18 | 0.35 | 160.12 | -52.69 | 0.66 | -42.61 | -31.25 | 0.54 | -87.59 | -22.86 | 0.39 | 0.0 | -2.5 | 0 | 0 | 0 | -1441.94 | -461.61 | -1049.37 |
| 22Q1 (10) | -12.17 | -248.96 | -190.45 | 23.25 | 333.77 | 1990.24 | -8.85 | -65.42 | -24.82 | 1.41 | -63.94 | 251.61 | 11.08 | -18.11 | 304.43 | 0.05 | -61.54 | -28.57 | 0.03 | -40.0 | 106.38 | 0.14 | -50.01 | -25.45 | 1.15 | 113.69 | -20.14 | 4.35 | -81.74 | 400.0 | 0.39 | -2.5 | -2.5 | 0 | 0 | 0 | -256.75 | -861.14 | 22.18 |
| 21Q4 (9) | 8.17 | 1396.83 | -10.51 | 5.36 | 175.28 | 1588.89 | -5.35 | -145.45 | 39.41 | 3.91 | 65.68 | 837.74 | 13.53 | 274.58 | 54.28 | 0.13 | -13.33 | 18.18 | 0.05 | 0 | 102.23 | 0.27 | -15.18 | -6.63 | -8.4 | -447.11 | -1500.0 | 23.82 | 1626.09 | 1018.31 | 0.4 | -4.76 | -2.44 | 0 | 0 | 0 | 33.73 | 196.38 | -90.62 |
| 21Q3 (8) | -0.63 | 54.35 | -119.15 | -7.12 | 27.12 | -164.96 | 11.77 | -16.76 | 236.86 | 2.36 | 251.28 | 312.61 | -7.75 | 30.49 | -154.39 | 0.15 | -48.28 | 0.0 | 0 | -100.0 | -100.0 | 0.32 | -57.11 | -26.96 | 2.42 | 152.08 | 52.2 | 1.38 | 97.14 | 7.81 | 0.42 | 5.0 | 5.0 | 0 | 0 | 0 | -35.00 | 72.1 | -117.87 |
| 21Q2 (7) | -1.38 | 67.06 | -228.57 | -9.77 | -694.31 | -3251.61 | 14.14 | 299.44 | 118.21 | -1.56 | -67.74 | -360.0 | -11.15 | -105.72 | -10036.36 | 0.29 | 314.29 | 222.22 | 0.11 | 123.4 | 237.5 | 0.75 | 309.91 | 182.57 | 0.96 | -33.33 | 62.71 | 0.7 | -19.54 | -74.36 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0 | -125.45 | 61.97 | -834.94 |
| 21Q1 (6) | -4.19 | -145.89 | 35.83 | -1.23 | -241.67 | 8.89 | -7.09 | 19.71 | -9.41 | -0.93 | -75.47 | 64.09 | -5.42 | -161.8 | 31.22 | 0.07 | -36.36 | -69.57 | -0.47 | 79.02 | -211.9 | 0.18 | -37.39 | -77.33 | 1.44 | 140.0 | 48.45 | 0.87 | -59.15 | 2075.0 | 0.4 | -2.44 | -6.98 | 0 | 0 | 0 | -329.92 | -191.79 | 76.25 |
| 20Q4 (5) | 9.13 | 177.51 | -6.45 | -0.36 | -103.28 | -148.0 | -8.83 | -2.67 | -260.25 | -0.53 | 52.25 | 97.94 | 8.77 | -38.46 | -16.56 | 0.11 | -26.67 | 22.22 | -2.24 | -11300.0 | -833.33 | 0.29 | -33.65 | 9.23 | 0.6 | -62.26 | -35.48 | 2.13 | 66.41 | 97.22 | 0.41 | 2.5 | -8.89 | 0 | 0 | 0 | 359.45 | 83.55 | -43.65 |
| 20Q3 (4) | 3.29 | 883.33 | 0.0 | 10.96 | 3435.48 | 0.0 | -8.6 | -232.72 | 0.0 | -1.11 | -285.0 | 0.0 | 14.25 | 13054.55 | 0.0 | 0.15 | 66.67 | 0.0 | 0.02 | 125.0 | 0.0 | 0.44 | 65.94 | 0.0 | 1.59 | 169.49 | 0.0 | 1.28 | -53.11 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 195.83 | 1559.42 | 0.0 |
| 20Q2 (3) | -0.42 | 93.57 | 0.0 | 0.31 | 122.96 | 0.0 | 6.48 | 200.0 | 0.0 | 0.6 | 123.17 | 0.0 | -0.11 | 98.6 | 0.0 | 0.09 | -60.87 | 0.0 | -0.08 | -119.05 | 0.0 | 0.26 | -67.11 | 0.0 | 0.59 | -39.18 | 0.0 | 2.73 | 6725.0 | 0.0 | 0.4 | -6.98 | 0.0 | 0 | 0 | 0.0 | -13.42 | 99.03 | 0.0 |
| 20Q1 (2) | -6.53 | -166.91 | 0.0 | -1.35 | -280.0 | 0.0 | -6.48 | -217.6 | 0.0 | -2.59 | 89.91 | 0.0 | -7.88 | -174.98 | 0.0 | 0.23 | 155.56 | 0.0 | 0.42 | 275.0 | 0.0 | 0.80 | 201.61 | 0.0 | 0.97 | 4.3 | 0.0 | 0.04 | -96.3 | 0.0 | 0.43 | -4.44 | 0.0 | 0 | 0 | 0.0 | -1389.36 | -317.8 | 0.0 |
| 19Q4 (1) | 9.76 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 5.51 | 0.0 | 0.0 | -25.67 | 0.0 | 0.0 | 10.51 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 637.91 | 0.0 | 0.0 |
