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) | 23.73 | 0 | 1.96 | -84.29 | 0 | 0 | 0 | 0 | 25.69 | 19661.54 | 0 | 0 | 2.81 | 31.31 | 0.00 | 0 | 0 | 0 | 11.01 | 3.28 | 3.03 | 3.41 | 0.32 | 33.33 | 165.25 | 0 |
| 2022 (9) | -12.35 | 0 | 12.48 | 0 | 0 | 0 | 0 | 0 | 0.13 | -99.72 | 0 | 0 | 2.14 | 0 | 0.00 | 0 | 0 | 0 | 10.66 | -54.13 | 2.93 | -0.34 | 0.24 | 9.09 | -89.30 | 0 |
| 2021 (8) | 48.55 | 0 | -2.71 | 0 | 0 | 0 | 0 | 0 | 45.84 | 0 | 0 | 0 | -3.03 | 0 | 0.00 | 0 | 0 | 0 | 23.24 | 7.05 | 2.94 | -4.85 | 0.22 | 0.0 | 183.90 | 0 |
| 2020 (7) | -14.95 | 0 | 4.46 | 0 | 0 | 0 | 0 | 0 | -10.49 | 0 | 0 | 0 | 1.06 | 0 | 0.00 | 0 | 0 | 0 | 21.71 | 4.27 | 3.09 | -7.21 | 0.22 | -12.0 | -59.75 | 0 |
| 2019 (6) | 49.08 | 0 | -7.16 | 0 | 0 | 0 | 0 | 0 | 41.92 | 0 | 0 | 0 | -0.69 | 0 | 0.00 | 0 | 0 | 0 | 20.82 | -5.79 | 3.33 | 344.0 | 0.25 | 4.17 | 201.15 | 0 |
| 2018 (5) | -4.6 | 0 | 1.2 | 0 | 0 | 0 | 0 | 0 | -3.4 | 0 | 0 | 0 | -4.52 | 0 | 0.00 | 0 | 0 | 0 | 22.1 | 5.24 | 0.75 | -17.58 | 0.24 | -27.27 | -19.92 | 0 |
| 2017 (4) | 160.06 | -57.67 | -27.9 | 0 | 0 | 0 | 0.53 | -57.6 | 132.16 | 22.8 | 0 | 0 | 8.11 | -79.37 | 0.00 | 0 | 0 | 0 | 21.0 | 99.05 | 0.91 | -8.08 | 0.33 | -17.5 | 719.69 | -77.27 |
| 2016 (3) | 378.12 | 0 | -270.5 | 0 | 0 | 0 | 1.25 | 0 | 107.62 | 0 | 0 | 0 | 39.31 | 0 | 0.00 | 0 | 0 | 0 | 10.55 | -67.98 | 0.99 | 0.0 | 0.4 | -6.98 | 3166.83 | 0 |
| 2015 (2) | -75.8 | 0 | -30.39 | 0 | 0 | 0 | -0.41 | 0 | -106.19 | 0 | 0 | 0 | -29.65 | 0 | 0.00 | 0 | 0 | 0 | 32.95 | 2.94 | 0.99 | 1.02 | 0.43 | -2.27 | -220.54 | 0 |
| 2014 (1) | 49.21 | 0 | 1.38 | -64.34 | 0 | 0 | -0.16 | 0 | 50.59 | 0 | 0 | 0 | -4.31 | 0 | 0.00 | 0 | 0 | 0 | 32.01 | 21.2 | 0.98 | -3.92 | 0.44 | -4.35 | 147.20 | 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) | 3.07 | -69.87 | -91.1 | 1.35 | 129.93 | 108.53 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | -22.18 | -76.34 | 0 | 0 | 0 | 0.64 | -20.0 | -74.7 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.54 | 29.34 | -34.58 | 0.78 | 1.3 | 2.63 | 0.1 | 0.0 | 25.0 | 56.64 | -75.65 | -87.23 |
| 24Q2 (19) | 10.19 | 268.15 | 166.34 | -4.51 | 40.74 | -404.73 | 0 | 0 | 0 | 0 | 0 | 0 | 5.68 | 141.55 | 140.92 | 0 | 0 | 0 | 0.8 | 126.49 | 189.89 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.51 | 15.08 | -46.74 | 0.77 | 0.0 | 1.32 | 0.1 | 0.0 | 25.0 | 232.65 | 250.49 | 212.54 |
| 24Q1 (18) | -6.06 | -3664.71 | -236.79 | -7.61 | -130.62 | 10.99 | 0 | 0 | 0 | 0 | 0 | 0 | -13.67 | -154.64 | -231.8 | 0 | 0 | 0 | -3.02 | -256.48 | -297.37 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.05 | -8.96 | 151.96 | 0.77 | 2.67 | 1.32 | 0.1 | 25.0 | 25.0 | -154.59 | -3901.14 | 0 |
| 23Q4 (17) | 0.17 | -99.51 | -99.42 | 24.85 | 257.08 | 487.47 | 0 | 0 | 0 | 0 | 0 | 0 | 25.02 | 33.94 | -25.91 | 0 | 0 | 0 | 1.93 | -23.72 | -8.96 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.35 | -51.73 | 161.24 | 0.75 | -1.32 | 1.35 | 0.08 | 0.0 | 33.33 | 4.07 | -99.08 | 0 |
| 23Q3 (16) | 34.5 | 324.61 | 311.66 | -15.82 | -1168.92 | -707.14 | 0 | 0 | 0 | 0 | 0 | 0 | 18.68 | 234.58 | 202.3 | 0 | 0 | 0 | 2.53 | 384.27 | 102.4 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.94 | 5.31 | 49.89 | 0.76 | 0.0 | 5.56 | 0.08 | 0.0 | 33.33 | 443.44 | 314.5 | 247.18 |
| 23Q2 (15) | -15.36 | -446.73 | -695.85 | 1.48 | 117.31 | -93.02 | 0 | 0 | 0 | 0 | 0 | 0 | -13.88 | -236.89 | -171.99 | 0 | 0 | 0 | -0.89 | -17.11 | 75.55 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.59 | 212.27 | 40.81 | 0.76 | 0.0 | 2.7 | 0.08 | 0.0 | 33.33 | -206.73 | 0 | -486.98 |
| 23Q1 (14) | 4.43 | -85.0 | 118.72 | -8.55 | -302.13 | 22.34 | 0 | 0 | 0 | 0 | 0 | 0 | -4.12 | -112.2 | 88.12 | 0 | 0 | 0 | -0.76 | -135.85 | -131.4 | 0.00 | 0 | 0 | 0 | 0 | 0 | -5.87 | -7.31 | -186.2 | 0.76 | 2.7 | 4.11 | 0.08 | 33.33 | 33.33 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 29.54 | 281.23 | 35.5 | 4.23 | 315.82 | 210.44 | 0 | 0 | 0 | 0 | 0 | 0 | 33.77 | 284.94 | 87.92 | 0 | 0 | 0 | 2.12 | 69.6 | 505.71 | 0.00 | 0 | 0 | 0 | 0 | 0 | -5.47 | -218.14 | -218.91 | 0.74 | 2.78 | 2.78 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -16.3 | -744.56 | -97.58 | -1.96 | -109.24 | -107.82 | 0 | 0 | 0 | 0 | 0 | 0 | -18.26 | -194.71 | -208.56 | 0 | 0 | 0 | 1.25 | 134.34 | 142.66 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.63 | -1.07 | -27.09 | 0.72 | -2.7 | -2.7 | 0.06 | 0.0 | 0.0 | -301.29 | -755.49 | -161.12 |
| 22Q2 (11) | -1.93 | 91.84 | -104.58 | 21.21 | 292.64 | 207.66 | 0 | 0 | 0 | 0 | 0 | 0 | 19.28 | 155.61 | -14.12 | 0 | 0 | 0 | -3.64 | -250.41 | -435.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.68 | -31.28 | -29.73 | 0.74 | 1.37 | 1.37 | 0.06 | 0.0 | 20.0 | -35.22 | 88.69 | -106.22 |
| 22Q1 (10) | -23.66 | -208.53 | -230.45 | -11.01 | -187.47 | -159.67 | 0 | 0 | 0 | 0 | 0 | 0 | -34.67 | -292.93 | -204.12 | 0 | 0 | 0 | 2.42 | 591.43 | 908.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.81 | 48.04 | 20.96 | 0.73 | 1.39 | -2.67 | 0.06 | 0.0 | 20.0 | -311.32 | -176.83 | -179.58 |
| 21Q4 (9) | 21.8 | 364.24 | 291.06 | -3.83 | -115.28 | -11.01 | 0 | 0 | 0 | 0 | 0 | 0 | 17.97 | 6.84 | 220.93 | 0 | 0 | 0 | 0.35 | 111.95 | -52.7 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.6 | -27.56 | -26.52 | 0.72 | -2.7 | -6.49 | 0.06 | 0.0 | 20.0 | 405.20 | 451.18 | 351.43 |
| 21Q3 (8) | -8.25 | -119.57 | -90.09 | 25.07 | 227.26 | 35.37 | 0 | 0 | 0 | 0 | 0 | 0 | 16.82 | -25.08 | 18.62 | 0 | 0 | 0 | -2.93 | -330.88 | -674.51 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.35 | -4.65 | 78.87 | 0.74 | 1.37 | -2.63 | 0.06 | 20.0 | 0.0 | -115.38 | -120.37 | -16.18 |
| 21Q2 (7) | 42.15 | 688.69 | 147.5 | -19.7 | -364.62 | -525.49 | 0 | 0 | 0 | 0 | 0 | 100.0 | 22.45 | 296.93 | 3.65 | 0 | 0 | 0 | -0.68 | -383.33 | -111.56 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.66 | 18.29 | 36.48 | 0.73 | -2.67 | -5.19 | 0.05 | 0.0 | -16.67 | 566.53 | 608.77 | 89.95 |
| 21Q1 (6) | -7.16 | 37.25 | 55.88 | -4.24 | -22.9 | 72.18 | 0 | 0 | 0 | 0 | 0 | -100.0 | -11.4 | 23.28 | 63.78 | 0 | 0 | 0 | 0.24 | -67.57 | 103.96 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.63 | -10.06 | -20.03 | 0.75 | -2.6 | -5.06 | 0.05 | 0.0 | -16.67 | -111.35 | 30.9 | 45.87 |
| 20Q4 (5) | -11.41 | -162.9 | -135.1 | -3.45 | -118.63 | -563.46 | 0 | 0 | 0 | 0 | 0 | 0 | -14.86 | -204.8 | -146.45 | 0 | 0 | 0 | 0.74 | 45.1 | 51.02 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.26 | 76.34 | 36.98 | 0.77 | 1.32 | -3.75 | 0.05 | -16.67 | -16.67 | -161.16 | -62.27 | -126.92 |
| 20Q3 (4) | -4.34 | -125.48 | 0.0 | 18.52 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 14.18 | -34.53 | 0.0 | 0 | 0 | 0.0 | 0.51 | -91.33 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.55 | -27.25 | 0.0 | 0.76 | -1.3 | 0.0 | 0.06 | 0.0 | 0.0 | -99.31 | -133.3 | 0.0 |
| 20Q2 (3) | 17.03 | 204.93 | 0.0 | 4.63 | 130.38 | 0.0 | 0 | 0 | 0.0 | -0.04 | -200.0 | 0.0 | 21.66 | 168.83 | 0.0 | 0 | 0 | 0.0 | 5.88 | 197.03 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 4.88 | -30.68 | 0.0 | 0.77 | -2.53 | 0.0 | 0.06 | 0.0 | 0.0 | 298.25 | 244.99 | 0.0 |
| 20Q1 (2) | -16.23 | -149.92 | 0.0 | -15.24 | -2830.77 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0 | 0.0 | -31.47 | -198.37 | 0.0 | 0 | 0 | 0.0 | -6.06 | -1336.73 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 7.04 | 54.05 | 0.0 | 0.79 | -1.25 | 0.0 | 0.06 | 0.0 | 0.0 | -205.70 | -134.36 | 0.0 |
| 19Q4 (1) | 32.51 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 31.99 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.57 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 598.71 | 0.0 | 0.0 |
