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) | 10.97 | 77.8 | -3.65 | 0 | 0.87 | 0 | -0.32 | 0 | 7.32 | 0 | 3.35 | -23.17 | 0 | 0 | 2.04 | -13.36 | -0.36 | 0 | 0.65 | -77.43 | 4.58 | -5.76 | 0.1 | 0 | 205.82 | 158.19 |
| 2022 (9) | 6.17 | -53.47 | -7.36 | 0 | -3.9 | 0 | -1.95 | 0 | -1.19 | 0 | 4.36 | 87.12 | 0 | 0 | 2.35 | 90.09 | 1.09 | -71.01 | 2.88 | -30.77 | 4.86 | -1.02 | 0 | 0 | 79.72 | -45.47 |
| 2021 (8) | 13.26 | 5.66 | -1.69 | 0 | -3.92 | 0 | 0.19 | -84.68 | 11.57 | 41.44 | 2.33 | -54.67 | 0 | 0 | 1.24 | -61.55 | 3.76 | -2.84 | 4.16 | 12.13 | 4.91 | -0.41 | 0 | 0 | 146.20 | 0.65 |
| 2020 (7) | 12.55 | 0 | -4.37 | 0 | -5.25 | 0 | 1.24 | 1277.78 | 8.18 | 0 | 5.14 | 0.98 | 0 | 0 | 3.22 | 14.0 | 3.87 | 122.41 | 3.71 | 27.49 | 4.93 | 6.71 | 0 | 0 | 145.25 | 0 |
| 2019 (6) | -0.49 | 0 | -2.48 | 0 | -0.42 | 0 | 0.09 | -82.69 | -2.97 | 0 | 5.09 | 34.66 | 0 | 0 | 2.83 | 42.15 | 1.74 | -19.44 | 2.91 | 23.31 | 4.62 | 100.87 | 0 | 0 | -6.51 | 0 |
| 2018 (5) | 6.21 | 11.89 | -1.76 | 0 | -2.08 | 0 | 0.52 | 0 | 4.45 | 23.27 | 3.78 | -30.9 | 0 | 0 | 1.99 | -38.12 | 2.16 | -27.03 | 2.36 | -56.46 | 2.3 | 6.48 | 0.01 | 0.0 | 132.98 | 81.85 |
| 2017 (4) | 5.55 | -21.28 | -1.94 | 0 | -0.93 | 0 | -0.31 | 0 | 3.61 | 65.6 | 5.47 | -37.34 | 0 | 0 | 3.21 | -42.74 | 2.96 | -20.64 | 5.42 | 52.68 | 2.16 | 3.85 | 0.01 | 0 | 73.12 | -41.61 |
| 2016 (3) | 7.05 | 197.47 | -4.87 | 0 | -0.86 | 0 | 0.5 | 0 | 2.18 | 0 | 8.73 | 175.39 | 3.19 | 0 | 5.61 | 180.07 | 3.73 | 62.88 | 3.55 | 67.45 | 2.08 | 11.23 | 0 | 0 | 125.22 | 110.82 |
| 2015 (2) | 2.37 | 33.15 | -4.12 | 0 | -1.74 | 0 | -0.33 | 0 | -1.75 | 0 | 3.17 | -20.35 | 0 | 0 | 2.00 | 2.12 | 2.29 | 0.0 | 2.12 | -6.19 | 1.87 | 13.33 | 0 | 0 | 59.40 | 30.48 |
| 2014 (1) | 1.78 | -74.5 | -5.46 | 0 | 5.31 | 0 | 0.24 | 71.43 | -3.68 | 0 | 3.98 | 40.64 | -0.06 | 0 | 1.96 | 37.35 | 2.29 | -10.89 | 2.26 | -9.24 | 1.65 | 10.0 | 0 | 0 | 45.52 | -73.98 |
| 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) | -1.15 | 31.14 | -111.64 | 0.74 | 234.55 | 152.48 | 1.92 | 38.13 | 125.84 | 0.16 | 328.57 | 194.12 | -0.41 | 81.53 | -104.84 | 0.84 | 47.37 | -13.4 | 0 | 0 | 0 | 3.87 | 101.58 | 65.66 | -2.41 | -338.18 | -2290.91 | -2.36 | -23700.0 | -1785.71 | 1.12 | 1.82 | -0.88 | 0.07 | 0.0 | 75.0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -1.67 | 79.38 | -263.04 | -0.55 | 71.35 | 73.43 | 1.39 | 172.55 | -57.23 | -0.07 | 94.74 | 50.0 | -2.22 | 77.84 | 12.25 | 0.57 | 338.46 | -71.64 | 0 | 0 | 0 | 1.92 | 432.62 | -61.16 | -0.55 | -1200.0 | -41.03 | 0.01 | 0.0 | -96.0 | 1.1 | -2.65 | -5.98 | 0.07 | 0.0 | 250.0 | -141.53 | 78.86 | -343.04 |
| 24Q1 (18) | -8.1 | -535.48 | -2512.9 | -1.92 | -868.0 | -357.14 | 0.51 | -86.89 | -56.41 | -1.33 | -558.62 | -343.33 | -10.02 | -574.88 | -1272.6 | 0.13 | 1400.0 | -66.67 | 0 | 0 | 0 | 0.36 | 1631.26 | -63.53 | 0.05 | 113.51 | -82.76 | 0.01 | 125.0 | -96.77 | 1.13 | 0.0 | -1.74 | 0.07 | 40.0 | 0 | -669.42 | -510.29 | -3052.76 |
| 23Q4 (17) | 1.86 | -81.17 | -3.63 | 0.25 | 117.73 | 137.88 | 3.89 | 152.36 | 2892.31 | 0.29 | 270.59 | 142.65 | 2.11 | -75.09 | 66.14 | -0.01 | -101.03 | -101.09 | 0 | 0 | 0 | -0.02 | -101.01 | -101.13 | -0.37 | -436.36 | -511.11 | -0.04 | -128.57 | -105.71 | 1.13 | 0.0 | -6.61 | 0.05 | 25.0 | 0 | 163.16 | -78.37 | 61.47 |
| 23Q3 (16) | 9.88 | 2247.83 | 238.36 | -1.41 | 31.88 | 74.13 | -7.43 | -328.62 | -167.27 | -0.17 | -21.43 | 0.0 | 8.47 | 434.78 | 434.78 | 0.97 | -51.74 | -55.3 | 0 | 0 | 0 | 2.33 | -52.74 | -51.13 | 0.11 | 128.21 | 0 | 0.14 | -44.0 | -30.0 | 1.13 | -3.42 | -5.83 | 0.04 | 100.0 | 0 | 754.20 | 2460.97 | 261.6 |
| 23Q2 (15) | -0.46 | -48.39 | -243.75 | -2.07 | -392.86 | -527.27 | 3.25 | 177.78 | 641.67 | -0.14 | 53.33 | -163.64 | -2.53 | -246.58 | -25200.0 | 2.01 | 415.38 | 458.33 | 0 | 0 | 0 | 4.94 | 400.19 | 555.62 | -0.39 | -234.48 | -184.78 | 0.25 | -19.35 | -83.77 | 1.17 | 1.74 | -4.88 | 0.02 | 0 | 0 | -31.94 | -50.45 | -376.52 |
| 23Q1 (14) | -0.31 | -116.06 | -131.0 | -0.42 | 36.36 | 53.85 | 1.17 | 800.0 | 280.0 | -0.3 | 55.88 | 77.1 | -0.73 | -157.48 | -911.11 | 0.39 | -57.61 | -57.14 | 0 | 0 | 0 | 0.99 | -52.58 | -48.1 | 0.29 | 222.22 | -47.27 | 0.31 | -55.71 | -29.55 | 1.15 | -4.96 | -4.96 | 0 | 0 | 0 | -21.23 | -121.01 | -135.03 |
| 22Q4 (13) | 1.93 | -33.9 | -39.12 | -0.66 | 87.89 | 4.35 | 0.13 | 104.68 | 124.07 | -0.68 | -300.0 | -185.0 | 1.27 | 150.2 | -48.79 | 0.92 | -57.6 | 67.27 | 0 | 0 | 0 | 2.08 | -56.39 | 92.8 | 0.09 | 0 | -86.76 | 0.7 | 250.0 | 14.75 | 1.21 | 0.83 | 1.68 | 0 | 0 | 0 | 101.05 | -51.55 | -42.62 |
| 22Q3 (12) | 2.92 | 812.5 | -59.33 | -5.45 | -1551.52 | -27350.0 | -2.78 | -363.33 | 17.26 | -0.17 | -177.27 | -122.67 | -2.53 | -25200.0 | -135.14 | 2.17 | 502.78 | 167.9 | 0 | 0 | 0 | 4.78 | 533.96 | 182.11 | 0 | -100.0 | -100.0 | 0.2 | -87.01 | -90.05 | 1.2 | -2.44 | -2.44 | 0 | 0 | 0 | 208.57 | 1705.45 | -5.88 |
| 22Q2 (11) | 0.32 | -68.0 | -90.75 | -0.33 | 63.74 | 50.75 | -0.6 | 7.69 | -3.45 | 0.22 | 116.79 | -15.38 | -0.01 | -111.11 | -100.36 | 0.36 | -60.44 | -43.75 | 0 | 0 | 0 | 0.75 | -60.41 | -45.94 | 0.46 | -16.36 | -45.24 | 1.54 | 250.0 | 129.85 | 1.23 | 1.65 | -0.81 | 0 | 0 | 0 | 11.55 | -80.94 | -93.62 |
| 22Q1 (10) | 1.0 | -68.45 | 281.82 | -0.91 | -31.88 | -152.78 | -0.65 | -20.37 | -216.07 | -1.31 | -263.75 | 19.14 | 0.09 | -96.37 | 109.89 | 0.91 | 65.45 | 184.38 | 0 | 0 | 0 | 1.90 | 76.15 | 158.39 | 0.55 | -19.12 | -47.12 | 0.44 | -27.87 | -49.43 | 1.21 | 1.68 | -3.2 | 0 | 0 | 0 | 60.61 | -65.59 | 333.61 |
| 21Q4 (9) | 3.17 | -55.85 | -0.31 | -0.69 | -3550.0 | 74.06 | -0.54 | 83.93 | 43.16 | 0.8 | 6.67 | -13.98 | 2.48 | -65.56 | 376.92 | 0.55 | -32.1 | -79.17 | 0 | 0 | 0 | 1.08 | -36.19 | -83.29 | 0.68 | -42.86 | -26.09 | 0.61 | -69.65 | 0.0 | 1.19 | -3.25 | -5.56 | 0 | 0 | 0 | 176.11 | -20.53 | 3.56 |
| 21Q3 (8) | 7.18 | 107.51 | 49.9 | 0.02 | 102.99 | 102.41 | -3.36 | -479.31 | -38.27 | 0.75 | 188.46 | -13.79 | 7.2 | 158.06 | 81.82 | 0.81 | 26.56 | -11.96 | 0 | 0 | 0 | 1.69 | 21.48 | -22.74 | 1.19 | 41.67 | -7.75 | 2.01 | 200.0 | 16.18 | 1.23 | -0.81 | 0.0 | 0 | 0 | 0 | 221.60 | 22.33 | 36.94 |
| 21Q2 (7) | 3.46 | 729.09 | 67.96 | -0.67 | -86.11 | -509.09 | -0.58 | -203.57 | 37.63 | 0.26 | 116.05 | -57.38 | 2.79 | 406.59 | 43.08 | 0.64 | 100.0 | -23.81 | 0 | 0 | 0 | 1.39 | 89.24 | -42.24 | 0.84 | -19.23 | -8.7 | 0.67 | -22.99 | -9.46 | 1.24 | -0.8 | 0.81 | 0 | 0 | 0 | 181.15 | 798.26 | 73.24 |
| 21Q1 (6) | -0.55 | -117.3 | -121.83 | -0.36 | 86.47 | 53.85 | 0.56 | 158.95 | 160.22 | -1.62 | -274.19 | -38.46 | -0.91 | -275.0 | -152.3 | 0.32 | -87.88 | -57.33 | 0 | 0 | 0 | 0.74 | -88.61 | -58.83 | 1.04 | 13.04 | 40.54 | 0.87 | 42.62 | 38.1 | 1.25 | -0.79 | 3.31 | 0 | 0 | 0 | -25.94 | -115.26 | -118.94 |
| 20Q4 (5) | 3.18 | -33.61 | 287.8 | -2.66 | -220.48 | 11.04 | -0.95 | 60.91 | -1050.0 | 0.93 | 6.9 | 173.53 | 0.52 | -86.87 | 123.96 | 2.64 | 186.96 | 1.93 | 0 | 0 | 0 | 6.46 | 194.97 | 14.53 | 0.92 | -28.68 | 31.43 | 0.61 | -64.74 | 19.61 | 1.26 | 2.44 | 8.62 | 0 | 0 | 0 | 170.05 | 5.09 | 246.33 |
| 20Q3 (4) | 4.79 | 132.52 | 0.0 | -0.83 | -654.55 | 0.0 | -2.43 | -161.29 | 0.0 | 0.87 | 42.62 | 0.0 | 3.96 | 103.08 | 0.0 | 0.92 | 9.52 | 0.0 | 0 | 0 | 0.0 | 2.19 | -9.18 | 0.0 | 1.29 | 40.22 | 0.0 | 1.73 | 133.78 | 0.0 | 1.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 161.82 | 54.75 | 0.0 |
| 20Q2 (3) | 2.06 | -18.25 | 0.0 | -0.11 | 85.9 | 0.0 | -0.93 | 0.0 | 0.0 | 0.61 | 152.14 | 0.0 | 1.95 | 12.07 | 0.0 | 0.84 | 12.0 | 0.0 | 0 | 0 | 0.0 | 2.41 | 34.91 | 0.0 | 0.92 | 24.32 | 0.0 | 0.74 | 17.46 | 0.0 | 1.23 | 1.65 | 0.0 | 0 | 0 | 0.0 | 104.57 | -23.65 | 0.0 |
| 20Q1 (2) | 2.52 | 207.32 | 0.0 | -0.78 | 73.91 | 0.0 | -0.93 | -1030.0 | 0.0 | -1.17 | -444.12 | 0.0 | 1.74 | 180.18 | 0.0 | 0.75 | -71.04 | 0.0 | 0 | 0 | 0.0 | 1.79 | -68.31 | 0.0 | 0.74 | 5.71 | 0.0 | 0.63 | 23.53 | 0.0 | 1.21 | 4.31 | 0.0 | 0 | 0 | 0.0 | 136.96 | 178.92 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | -2.99 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -2.17 | 0.0 | 0.0 | 2.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.64 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 49.10 | 0.0 | 0.0 |
