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) | -8.53 | 0 | -9.15 | 0 | 16.72 | 16.76 | -1.73 | 0 | -17.68 | 0 | 0.05 | -96.53 | -1.78 | 0 | 0.11 | -94.83 | 12.53 | -37.72 | 7.62 | -59.81 | 1.67 | -4.57 | 0.01 | 0.0 | -91.72 | 0 |
| 2022 (9) | -13.13 | 0 | 1.06 | 0 | 14.32 | -49.35 | -1.26 | 0 | -12.07 | 0 | 1.44 | 24.14 | 0 | 0 | 2.04 | 37.85 | 20.12 | -29.38 | 18.96 | -22.49 | 1.75 | 0.0 | 0.01 | -75.0 | -63.37 | 0 |
| 2021 (8) | -12.93 | 0 | -4.66 | 0 | 28.27 | 0 | -0.23 | 0 | -17.59 | 0 | 1.16 | -29.7 | 0 | 0 | 1.48 | -42.18 | 28.49 | 37.37 | 24.46 | 40.01 | 1.75 | 15.13 | 0.04 | -20.0 | -49.26 | 0 |
| 2020 (7) | 9.59 | 127.79 | -9.53 | 0 | -1.25 | 0 | 0.14 | -83.13 | 0.06 | 0 | 1.65 | -11.29 | 0 | 0 | 2.56 | -56.13 | 20.74 | 448.68 | 17.47 | 12378.57 | 1.52 | 0.66 | 0.05 | 25.0 | 50.37 | -79.78 |
| 2019 (6) | 4.21 | -47.51 | -7.5 | 0 | 2.05 | 0 | 0.83 | 0 | -3.29 | 0 | 1.86 | -15.45 | 0 | 0 | 5.83 | -18.95 | 3.78 | -31.77 | 0.14 | -98.35 | 1.51 | 259.52 | 0.04 | -66.67 | 249.11 | 179.86 |
| 2018 (5) | 8.02 | 0 | 2.51 | 0 | -18.15 | 0 | -0.22 | 0 | 10.53 | 0 | 2.2 | 7.84 | 0 | 0 | 7.19 | 5.52 | 5.54 | 82.24 | 8.47 | 271.49 | 0.42 | 162.5 | 0.12 | 1100.0 | 89.01 | 0 |
| 2017 (4) | -7.93 | 0 | -9.73 | 0 | 27.62 | 0 | -0.07 | 0 | -17.66 | 0 | 2.04 | 13.33 | 0 | 0 | 6.81 | 405.36 | 3.04 | -89.24 | 2.28 | -88.41 | 0.16 | 0.0 | 0.01 | 0.0 | -323.67 | 0 |
| 2016 (3) | 69.48 | 0 | -5.24 | 0 | -76.31 | 0 | -0.94 | 0 | 64.24 | 0 | 1.8 | -8.16 | 0 | 0 | 1.35 | -87.71 | 28.26 | 832.67 | 19.68 | 2062.64 | 0.16 | 33.33 | 0.01 | -97.96 | 350.03 | 0 |
| 2015 (2) | -20.82 | 0 | -3.74 | 0 | 19.05 | 0 | 0.46 | 557.14 | -24.56 | 0 | 1.96 | 9700.0 | 0 | 0 | 10.97 | 25422.78 | 3.03 | -85.07 | 0.91 | -95.04 | 0.12 | 0.0 | 0.49 | 0.0 | -1369.74 | 0 |
| 2014 (1) | 10.63 | -41.59 | -2.12 | 0 | -8.14 | 0 | 0.07 | -93.64 | 8.51 | 88.69 | 0.02 | -94.12 | -1.87 | 0 | 0.04 | -93.51 | 20.29 | -1.41 | 18.36 | 11.14 | 0.12 | 50.0 | 0.49 | 2.08 | 56.04 | -47.41 |
| 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) | 23.36 | -14.9 | 2113.79 | -6.12 | -241.9 | -169.6 | -10.19 | 58.64 | -370.29 | 0.09 | -40.0 | 124.32 | 17.24 | -32.81 | 602.62 | -0.62 | -464.71 | -231.91 | -0.67 | 0 | 0 | -1.39 | -369.65 | -125.15 | 14.56 | 49.49 | 600.0 | 10.82 | 34.74 | 589.17 | 0.83 | 97.62 | 97.62 | 0 | 0 | 0 | 200.52 | -38.27 | 443.99 |
| 24Q2 (19) | 27.45 | 371.65 | 656.8 | -1.79 | 55.14 | 18.64 | -24.64 | -113.89 | -523.37 | 0.15 | 1400.0 | 125.0 | 25.66 | 1302.19 | 459.89 | 0.17 | -66.67 | -59.52 | 0 | 0 | 0 | 0.52 | -75.36 | -92.54 | 9.74 | 19.95 | 1808.77 | 8.03 | 34.06 | 665.49 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0 | 324.85 | 257.78 | 0 |
| 24Q1 (18) | 5.82 | 23.04 | 181.17 | -3.99 | -77.33 | -64.88 | -11.52 | -244.0 | -1209.09 | 0.01 | 102.78 | 102.5 | 1.83 | -26.21 | 119.08 | 0.51 | 4.08 | 13.33 | 0 | 0 | 0 | 2.10 | 16.5 | -73.28 | 8.12 | -21.17 | 1027.78 | 5.99 | -25.77 | 1098.33 | 0.42 | 2.44 | 0.0 | 0 | 0 | 0 | 90.80 | 62.78 | 0 |
| 23Q4 (17) | 4.73 | 507.76 | 173.41 | -2.25 | 0.88 | 21.6 | 8.0 | 112.2 | -32.26 | -0.36 | 2.7 | -176.92 | 2.48 | 172.3 | 317.54 | 0.49 | 4.26 | 25.64 | 0 | 0 | 0 | 1.80 | -67.5 | -42.17 | 10.3 | 395.19 | 299.22 | 8.07 | 414.01 | 392.07 | 0.41 | -2.38 | -2.38 | 0 | 0 | 0 | 55.78 | 195.69 | -33.58 |
| 23Q3 (16) | -1.16 | 76.47 | -112.5 | -2.27 | -3.18 | -640.48 | 3.77 | -35.22 | 148.09 | -0.37 | 38.33 | -68.18 | -3.43 | 51.89 | -135.36 | 0.47 | 11.9 | 14.63 | 0 | 0 | 0 | 5.54 | -20.03 | 143.6 | 2.08 | 464.91 | -51.74 | 1.57 | 210.56 | -50.94 | 0.42 | 0.0 | -4.55 | 0 | 0 | 0 | -58.29 | 0 | -122.86 |
| 23Q2 (15) | -4.93 | 31.24 | -162.33 | -2.2 | 9.09 | -1566.67 | 5.82 | 761.36 | 166.36 | -0.6 | -50.0 | -81.82 | -7.13 | 25.65 | -188.46 | 0.42 | -6.67 | 23.53 | 0 | 0 | 0 | 6.93 | -11.75 | 285.47 | -0.57 | -179.17 | -111.52 | -1.42 | -136.67 | -136.79 | 0.42 | 0.0 | -4.55 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -7.17 | -514.45 | 77.62 | -2.42 | 15.68 | -172.02 | -0.88 | -107.45 | -104.6 | -0.4 | -207.69 | 32.2 | -9.59 | -741.23 | 66.56 | 0.45 | 15.38 | 55.17 | 0 | 0 | 0 | 7.85 | 152.11 | 475.46 | 0.72 | -72.09 | -91.31 | -0.6 | -136.59 | -105.85 | 0.42 | 0.0 | -6.67 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 1.73 | -81.36 | 139.41 | -2.87 | -783.33 | -131.45 | 11.81 | 250.64 | -19.0 | -0.13 | 40.91 | 67.5 | -1.14 | -111.75 | 79.75 | 0.39 | -4.88 | 30.0 | 0 | 0 | 0 | 3.12 | 36.91 | 260.41 | 2.58 | -40.14 | -83.39 | 1.64 | -48.75 | -88.65 | 0.42 | -4.55 | -6.67 | 0 | 0 | -100.0 | 83.98 | -67.06 | 385.23 |
| 22Q3 (12) | 9.28 | 17.32 | 205.22 | 0.42 | 180.0 | 147.73 | -7.84 | 10.6 | -550.57 | -0.22 | 33.33 | -344.44 | 9.7 | 20.35 | 200.0 | 0.41 | 20.59 | 41.38 | 0 | 0 | 0 | 2.28 | 26.54 | -4.91 | 4.31 | -12.93 | 35.53 | 3.2 | -17.1 | 472.09 | 0.44 | 0.0 | -2.22 | 0 | 0 | -100.0 | 254.95 | 38.59 | 0 |
| 22Q2 (11) | 7.91 | 124.69 | 30.96 | 0.15 | -95.54 | 114.15 | -8.77 | -145.87 | -327.79 | -0.33 | 44.07 | -450.0 | 8.06 | 128.1 | 61.85 | 0.34 | 17.24 | 13.33 | 0 | 0 | 0 | 1.80 | 31.75 | 22.56 | 4.95 | -40.29 | -27.31 | 3.86 | -62.38 | -55.27 | 0.44 | -2.22 | -2.22 | 0 | 0 | -100.0 | 183.95 | 161.49 | 176.84 |
| 22Q1 (10) | -32.04 | -629.84 | -457.22 | 3.36 | 370.97 | 327.03 | 19.12 | 31.14 | 136.05 | -0.59 | -47.5 | -521.43 | -28.68 | -409.41 | -296.68 | 0.29 | -3.33 | 7.41 | 0 | 0 | 0 | 1.36 | 57.9 | -43.29 | 8.29 | -46.62 | 179.12 | 10.26 | -29.0 | 358.04 | 0.45 | 0.0 | 12.5 | 0 | -100.0 | -100.0 | -299.16 | -916.05 | -37.87 |
| 21Q4 (9) | -4.39 | 50.23 | 69.17 | -1.24 | -40.91 | 34.74 | 14.58 | 737.93 | 28.91 | -0.4 | -544.44 | -66.67 | -5.63 | 41.96 | 65.12 | 0.3 | 3.45 | -28.57 | 0 | 0 | 0 | 0.86 | -63.88 | -63.45 | 15.53 | 388.36 | 262.85 | 14.45 | 1780.23 | 202.94 | 0.45 | 0.0 | 18.42 | 0.01 | 0.0 | 0.0 | -29.44 | 0 | 89.33 |
| 21Q3 (8) | -8.82 | -246.03 | -143.51 | -0.88 | 16.98 | 58.69 | 1.74 | -54.81 | 107.75 | 0.09 | 250.0 | 125.0 | -9.7 | -294.78 | -153.47 | 0.29 | -3.33 | -27.5 | 0 | 0 | 0 | 2.39 | 63.11 | 50.62 | 3.18 | -53.3 | -72.8 | -0.86 | -109.97 | -108.73 | 0.45 | 0.0 | 18.42 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 6.04 | 205.04 | 437.43 | -1.06 | 28.38 | 64.43 | 3.85 | -52.47 | -63.37 | -0.06 | -142.86 | -175.0 | 4.98 | 168.88 | 204.4 | 0.3 | 11.11 | 169.77 | 0 | 0 | 100.0 | 1.47 | -39.04 | 137.97 | 6.81 | 129.29 | 247.45 | 8.63 | 285.27 | 471.52 | 0.45 | 12.5 | 18.42 | 0.01 | 0.0 | 0.0 | 66.45 | 130.62 | 170.53 |
| 21Q1 (6) | -5.75 | 59.62 | -207.48 | -1.48 | 22.11 | 41.27 | 8.1 | -28.38 | 1406.45 | 0.14 | 158.33 | -46.15 | -7.23 | 55.2 | -355.48 | 0.27 | -35.71 | 0 | 0 | 0 | 100.0 | 2.41 | 1.76 | 0 | 2.97 | -30.61 | 5.69 | 2.24 | -53.04 | 68.42 | 0.4 | 5.26 | 5.26 | 0.01 | 0.0 | 0.0 | -216.98 | 21.37 | -169.76 |
| 20Q4 (5) | -14.24 | -170.25 | -667.33 | -1.9 | 10.8 | 12.44 | 11.31 | 150.4 | 400.0 | -0.24 | -700.0 | -160.0 | -16.14 | -188.97 | -4847.06 | 0.42 | 5.0 | 162.5 | 0 | 0 | 100.0 | 2.36 | 48.87 | 81.21 | 4.28 | -63.39 | 69.17 | 4.77 | -51.57 | 178.95 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -275.97 | -239.41 | -330.89 |
| 20Q3 (4) | 20.27 | 1232.4 | 0.0 | -2.13 | 28.52 | 0.0 | -22.44 | -313.51 | 0.0 | 0.04 | -50.0 | 0.0 | 18.14 | 480.29 | 0.0 | 0.4 | 193.02 | 0.0 | 0 | 100.0 | 0.0 | 1.59 | 141.12 | 0.0 | 11.69 | 496.43 | 0.0 | 9.85 | 552.32 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 197.95 | 310.11 | 0.0 |
| 20Q2 (3) | -1.79 | -133.46 | 0.0 | -2.98 | -18.25 | 0.0 | 10.51 | 1795.16 | 0.0 | 0.08 | -69.23 | 0.0 | -4.77 | -268.55 | 0.0 | -0.43 | 0 | 0.0 | -0.83 | -93.02 | 0.0 | -3.86 | 0 | 0.0 | 1.96 | -30.25 | 0.0 | 1.51 | 13.53 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -94.21 | -130.29 | 0.0 |
| 20Q1 (2) | 5.35 | 113.15 | 0.0 | -2.52 | -16.13 | 0.0 | -0.62 | 83.55 | 0.0 | 0.26 | -35.0 | 0.0 | 2.83 | 732.35 | 0.0 | 0 | -100.0 | 0.0 | -0.43 | 0.0 | 0.0 | -0.00 | -100.0 | 0.0 | 2.81 | 11.07 | 0.0 | 1.33 | -22.22 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 311.05 | 160.24 | 0.0 |
| 19Q4 (1) | 2.51 | 0.0 | 0.0 | -2.17 | 0.0 | 0.0 | -3.77 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 119.52 | 0.0 | 0.0 |
