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) | -13.82 | 0 | 0.38 | 0 | 13.74 | 680.68 | -0.2 | 0 | -13.44 | 0 | 0.04 | -60.0 | 0 | 0 | 0.16 | -47.0 | 8.05 | -41.67 | 4.42 | -56.24 | 0.72 | 2.86 | 0.04 | -20.0 | -266.80 | 0 |
| 2022 (9) | -6.11 | 0 | -0.3 | 0 | 1.76 | -68.52 | -0.35 | 0 | -6.41 | 0 | 0.1 | 150.0 | 0 | 0 | 0.30 | 391.8 | 13.8 | -33.46 | 10.1 | -40.13 | 0.7 | 0.0 | 0.05 | 0.0 | -56.31 | 0 |
| 2021 (8) | -1.58 | 0 | 0.42 | 0 | 5.59 | 0 | -0.75 | 0 | -1.16 | 0 | 0.04 | -76.47 | 0 | 0 | 0.06 | -69.36 | 20.74 | -4.64 | 16.87 | 0.12 | 0.7 | 1.45 | 0.05 | 0.0 | -8.97 | 0 |
| 2020 (7) | 51.26 | 9220.0 | -0.33 | 0 | -48.63 | 0 | 0.01 | -99.65 | 50.93 | 0 | 0.17 | -5.56 | 0 | 0 | 0.20 | -34.73 | 21.75 | 11.83 | 16.85 | 1.69 | 0.69 | 1.47 | 0.05 | 0.0 | 291.42 | 9066.34 |
| 2019 (6) | 0.55 | 0 | -0.6 | 0 | 1.55 | -63.01 | 2.84 | 0 | -0.05 | 0 | 0.18 | -78.31 | 0 | 0 | 0.30 | -88.06 | 19.45 | 193.36 | 16.57 | 233.4 | 0.68 | 3.03 | 0.05 | 0.0 | 3.18 | 0 |
| 2018 (5) | -3.6 | 0 | -1.66 | 0 | 4.19 | -46.76 | -0.53 | 0 | -5.26 | 0 | 0.83 | -72.05 | 0 | 0 | 2.52 | -64.54 | 6.63 | -32.96 | 4.97 | -35.87 | 0.66 | 50.0 | 0.05 | 66.67 | -63.38 | 0 |
| 2017 (4) | -3.81 | 0 | -3.04 | 0 | 7.87 | 1.16 | -6.38 | 0 | -6.85 | 0 | 2.97 | 1.02 | 0 | 0 | 7.10 | -36.73 | 9.89 | 29.45 | 7.75 | 35.49 | 0.44 | 0 | 0.03 | 0 | -46.35 | 0 |
| 2016 (3) | -4.26 | 0 | -3.04 | 0 | 7.78 | -47.33 | 1.13 | -12.4 | -7.3 | 0 | 2.94 | 0 | 0 | 0 | 11.22 | 0 | 7.64 | 62.21 | 5.72 | 144.44 | 0 | 0 | 0 | 0 | -74.48 | 0 |
| 2015 (2) | -13.23 | 0 | -1.44 | 0 | 14.77 | -40.03 | 1.29 | 74.32 | -14.67 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.71 | -62.88 | 2.34 | -76.02 | 0 | 0 | 0 | 0 | -565.38 | 0 |
| 2014 (1) | -22.56 | 0 | -1.7 | 0 | 24.63 | -43.52 | 0.74 | 0 | -24.26 | 0 | 1.12 | 14.29 | 0 | 0 | 3.45 | 68.33 | 12.69 | -32.82 | 9.76 | -37.6 | 0 | 0 | 0.01 | 0.0 | -230.91 | 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) | 3.97 | 354.49 | 425.41 | -2.58 | -218.52 | -426.58 | -0.24 | -136.92 | -106.22 | 0.57 | 618.18 | 119.23 | 1.39 | 158.65 | 423.26 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 3.35 | -28.17 | 5.31 | 10.17 | 68.57 | 3.9 | 10.8 | 90.24 | 0.18 | 0.0 | -5.26 | 0.01 | 0.0 | 0.0 | 97.07 | 330.84 | 279.02 |
| 24Q2 (19) | -1.56 | -151.32 | 72.09 | -0.81 | -338.24 | -2600.0 | 0.65 | 126.97 | -78.04 | -0.11 | -57.14 | 68.57 | -2.37 | -170.12 | 57.83 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.08 | -77.04 | -62.93 | 4.82 | 52.53 | 382.0 | 3.52 | 77.78 | 2807.69 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | -42.05 | -130.01 | 99.62 |
| 24Q1 (18) | 3.04 | 195.9 | 179.17 | 0.34 | 187.18 | 1600.0 | -2.41 | -156.84 | -189.93 | -0.07 | -800.0 | 41.67 | 3.38 | 194.94 | 188.48 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.34 | 164.69 | -34.75 | 3.16 | 18.35 | 159.02 | 1.98 | 5.32 | 224.59 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 140.09 | 191.48 | 128.82 |
| 23Q4 (17) | -3.17 | -159.84 | -546.94 | -0.39 | -149.37 | -680.0 | 4.24 | 9.84 | 5.47 | 0.01 | -96.15 | -87.5 | -3.56 | -727.91 | -559.26 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.13 | 14.36 | -71.89 | 2.67 | -15.24 | -60.44 | 1.88 | -8.29 | -67.08 | 0.18 | -5.26 | 5.88 | 0.01 | 0.0 | 0.0 | -153.14 | -182.43 | -1740.81 |
| 23Q3 (16) | -1.22 | 78.18 | -38.64 | 0.79 | 2733.33 | 0 | 3.86 | 30.41 | 157.53 | 0.26 | 174.29 | 136.36 | -0.43 | 92.35 | 51.14 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.11 | -46.67 | -73.39 | 3.15 | 215.0 | 123.4 | 2.05 | 1676.92 | 156.25 | 0.19 | 11.76 | 11.76 | 0.01 | 0.0 | 0.0 | -54.22 | 99.52 | 39.62 |
| 23Q2 (15) | -5.59 | -45.57 | 38.77 | -0.03 | -250.0 | 75.0 | 2.96 | 10.45 | -68.54 | -0.35 | -191.67 | 2.78 | -5.62 | -47.12 | 39.24 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.21 | -59.58 | 69.58 | 1.0 | -18.03 | -61.24 | -0.13 | -121.31 | -110.83 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -11180.00 | -2200.05 | -1589.86 |
| 23Q1 (14) | -3.84 | -683.67 | -187.47 | 0.02 | 140.0 | 114.29 | 2.68 | -33.33 | 154.03 | -0.12 | -250.0 | 33.33 | -3.82 | -607.41 | -189.88 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0 | 0.52 | 14.02 | 153.87 | 1.22 | -81.93 | -60.26 | 0.61 | -89.32 | -74.37 | 0.17 | 0.0 | -5.56 | 0.01 | 0.0 | 0.0 | -486.08 | -5742.83 | -384.56 |
| 22Q4 (13) | -0.49 | 44.32 | 91.11 | -0.05 | 0 | -108.06 | 4.02 | 159.91 | -57.14 | 0.08 | -27.27 | -85.71 | -0.54 | 38.64 | 88.96 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | 0.45 | 8.27 | 385.31 | 6.75 | 378.72 | -2.17 | 5.71 | 613.75 | -3.87 | 0.17 | 0.0 | -5.56 | 0.01 | 0.0 | 0.0 | -8.32 | 90.74 | 90.74 |
| 22Q3 (12) | -0.88 | 90.36 | -2833.33 | 0 | 100.0 | 100.0 | -6.71 | -171.31 | -169.48 | 0.11 | 130.56 | 106.75 | -0.88 | 90.49 | -1366.67 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.42 | 239.87 | 318.37 | 1.41 | -45.35 | -56.21 | 0.8 | -33.33 | -71.33 | 0.17 | 0.0 | -5.56 | 0.01 | 0.0 | 0.0 | -89.80 | 86.43 | -8819.73 |
| 22Q2 (11) | -9.13 | -307.97 | -481.53 | -0.12 | 14.29 | -300.0 | 9.41 | 289.72 | 67.44 | -0.36 | -100.0 | -427.27 | -9.25 | -317.65 | -512.58 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.12 | -39.5 | 0 | 2.58 | -15.96 | -57.57 | 1.2 | -49.58 | -72.73 | 0.17 | -5.56 | -5.56 | 0.01 | 0.0 | 0.0 | -661.59 | -487.31 | -1834.21 |
| 22Q1 (10) | 4.39 | 179.67 | -20.61 | -0.14 | -122.58 | 36.36 | -4.96 | -152.88 | 28.32 | -0.18 | -132.14 | -190.0 | 4.25 | 186.91 | -19.96 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.20 | 117.97 | 191.17 | 3.07 | -55.51 | -32.38 | 2.38 | -59.93 | -36.53 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 170.82 | 290.04 | 21.7 |
| 21Q4 (9) | -5.51 | -18266.67 | -176.96 | 0.62 | 2166.67 | 180.52 | 9.38 | 476.71 | 398.73 | 0.56 | 134.36 | 157.73 | -4.89 | -8050.0 | -176.53 | 0.02 | 100.0 | -71.43 | 0 | 0 | 0 | 0.09 | -6.66 | -69.53 | 6.9 | 114.29 | 26.84 | 5.94 | 112.9 | 32.59 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | -89.89 | -8828.66 | -158.5 |
| 21Q3 (8) | -0.03 | 98.09 | -100.17 | -0.03 | -150.0 | -127.27 | -2.49 | -144.31 | 85.77 | -1.63 | -1581.82 | -779.17 | -0.06 | 96.03 | -100.33 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.10 | 0 | -18.36 | 3.22 | -47.04 | -48.97 | 2.79 | -36.59 | -48.24 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.01 | 97.06 | -100.31 |
| 21Q2 (7) | -1.57 | -128.39 | -112.12 | 0.06 | 127.27 | 117.14 | 5.62 | 181.21 | 139.8 | 0.11 | -45.0 | -84.93 | -1.51 | -128.44 | -111.98 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 6.08 | 33.92 | 28.0 | 4.4 | 17.33 | 54.39 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | -34.20 | -124.37 | -108.0 |
| 21Q1 (6) | 5.53 | -22.77 | -57.66 | -0.22 | 71.43 | -132.35 | -6.92 | -120.38 | 50.07 | 0.2 | 120.62 | 900.0 | 5.31 | -16.9 | -61.35 | 0.01 | -85.71 | -83.33 | 0 | 0 | 0 | 0.07 | -77.19 | -80.01 | 4.54 | -16.54 | -13.52 | 3.75 | -16.29 | -9.2 | 0.18 | 5.88 | 5.88 | 0.01 | 0.0 | 0.0 | 140.36 | -8.65 | -53.68 |
| 20Q4 (5) | 7.16 | -60.42 | 77.23 | -0.77 | -800.0 | -862.5 | -3.14 | 82.06 | 9.77 | -0.97 | -504.17 | -310.87 | 6.39 | -64.89 | 61.36 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0 | 0.31 | 150.04 | -6.16 | 5.44 | -13.79 | 1.87 | 4.48 | -16.88 | -5.08 | 0.17 | -5.56 | 0.0 | 0.01 | 0.0 | 0.0 | 153.65 | -52.61 | 86.36 |
| 20Q3 (4) | 18.09 | 39.69 | 0.0 | 0.11 | 131.43 | 0.0 | -17.5 | -23.94 | 0.0 | 0.24 | -67.12 | 0.0 | 18.2 | 44.44 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.12 | 169.44 | 0.0 | 6.31 | 32.84 | 0.0 | 5.39 | 89.12 | 0.0 | 0.18 | 5.88 | 0.0 | 0.01 | 0.0 | 0.0 | 324.19 | -24.15 | 0.0 |
| 20Q2 (3) | 12.95 | -0.84 | 0.0 | -0.35 | -151.47 | 0.0 | -14.12 | -1.88 | 0.0 | 0.73 | 3550.0 | 0.0 | 12.6 | -8.3 | 0.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0.0 | 0.05 | -86.99 | 0.0 | 4.75 | -9.52 | 0.0 | 2.85 | -30.99 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 427.39 | 41.05 | 0.0 |
| 20Q1 (2) | 13.06 | 223.27 | 0.0 | 0.68 | 950.0 | 0.0 | -13.86 | -298.28 | 0.0 | 0.02 | -95.65 | 0.0 | 13.74 | 246.97 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 0.35 | 7.09 | 0.0 | 5.25 | -1.69 | 0.0 | 4.13 | -12.5 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 303.02 | 267.52 | 0.0 |
| 19Q4 (1) | 4.04 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -3.48 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 3.96 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 5.34 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 82.45 | 0.0 | 0.0 |
