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) | 3.23 | -83.32 | -101.53 | 0 | 78.94 | 0 | -6.16 | 0 | -98.3 | 0 | 1.83 | 181.54 | -0.1 | 0 | 1.56 | 121.29 | 57.48 | 67.34 | 5.65 | -4.72 | 0.67 | 6.35 | 0.03 | 0.0 | 50.87 | -82.69 |
| 2022 (9) | 19.37 | 0 | 57.78 | -50.95 | -39.53 | 0 | 28.08 | 1655.0 | 77.15 | -22.08 | 0.65 | 150.0 | 0.03 | 0 | 0.70 | 30.2 | 34.35 | 88.22 | 5.93 | -49.36 | 0.63 | -11.27 | 0.03 | 50.0 | 293.93 | 0 |
| 2021 (8) | -18.78 | 0 | 117.79 | 0 | -96.73 | 0 | 1.6 | -89.54 | 99.01 | 0 | 0.26 | 100.0 | -0.22 | 0 | 0.54 | 458.82 | 18.25 | -44.68 | 11.71 | -0.51 | 0.71 | -5.33 | 0.02 | 0.0 | -150.96 | 0 |
| 2020 (7) | 16.76 | 0 | -23.12 | 0 | -7.18 | 0 | 15.3 | -87.32 | -6.36 | 0 | 0.13 | -53.57 | -0.15 | 0 | 0.10 | -80.15 | 32.99 | 0 | 11.77 | -85.66 | 0.75 | 2.74 | 0.02 | 100.0 | 133.65 | 0 |
| 2019 (6) | -21.3 | 0 | -8.24 | 0 | 78.32 | 270.66 | 120.69 | 0 | -29.54 | 0 | 0.28 | -34.88 | 0 | 0 | 0.49 | -21.35 | -6.49 | 0 | 82.09 | 403.31 | 0.73 | -15.12 | 0.01 | -88.89 | -25.72 | 0 |
| 2018 (5) | 13.13 | 0 | -35.57 | 0 | 21.13 | -36.01 | -3.99 | 0 | -22.44 | 0 | 0.43 | -8.51 | 0 | 0 | 0.62 | -33.64 | 41.73 | 58.01 | 16.31 | 1002.03 | 0.86 | -10.42 | 0.09 | -10.0 | 76.07 | 0 |
| 2017 (4) | -51.4 | 0 | 10.84 | -51.02 | 33.02 | 0 | 3.19 | 0 | -40.56 | 0 | 0.47 | 683.33 | 0 | 0 | 0.94 | 1061.6 | 26.41 | -47.01 | 1.48 | -93.84 | 0.96 | -5.88 | 0.1 | -67.74 | -2023.62 | 0 |
| 2016 (3) | -18.11 | 0 | 22.13 | 0 | -10.79 | 0 | -13.02 | 0 | 4.02 | -67.89 | 0.06 | -94.64 | 0 | 0 | 0.08 | -90.81 | 49.84 | -40.0 | 24.01 | -30.87 | 1.02 | -24.44 | 0.31 | 0.0 | -71.47 | 0 |
| 2015 (2) | 32.17 | 0 | -19.65 | 0 | -3.85 | 0 | -29.31 | 0 | 12.52 | 0 | 1.12 | 6.67 | 0 | 0 | 0.88 | -35.87 | 83.07 | 5.09 | 34.73 | 19.8 | 1.35 | 17.39 | 0.31 | 3.33 | 88.40 | 0 |
| 2014 (1) | -7.68 | 0 | -17.75 | 0 | 5.34 | 0 | -37.59 | 0 | -25.43 | 0 | 1.05 | 23.53 | 0 | 0 | 1.37 | 73.02 | 79.05 | 23.28 | 28.99 | -7.73 | 1.15 | 18.56 | 0.3 | 172.73 | -25.23 | 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) | -1.65 | 91.02 | -166.27 | -10.32 | -893.85 | -45.76 | 95.8 | 1247.31 | 507.66 | -1.05 | -118.45 | -338.64 | -11.97 | 29.92 | -160.78 | 0 | -100.0 | -100.0 | 0.03 | 50.0 | 50.0 | -0.00 | -100.0 | -100.0 | 14.17 | 20342.86 | -10.09 | 0.44 | 110.02 | -42.86 | 0.18 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | -261.90 | 0 | -198.87 |
| 24Q2 (19) | -18.38 | 21.69 | -992.23 | 1.3 | -85.18 | 117.24 | -8.35 | -172.99 | -152.25 | 5.69 | 196.77 | 178.81 | -17.08 | -16.19 | -211.68 | 0.05 | -81.48 | -99.59 | 0.02 | -89.47 | 100.0 | 0.66 | 1.65 | -99.65 | -0.07 | -100.3 | -102.36 | -4.39 | -167.75 | -25.43 | 0.18 | 5.88 | -18.18 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -23.47 | 39.87 | -162.22 | 8.77 | 109.71 | 157.18 | 11.44 | -89.25 | 157.49 | -5.88 | -336.14 | -214.44 | -14.7 | 88.64 | -135.74 | 0.27 | 101.17 | -57.14 | 0.19 | 226.67 | 850.0 | 0.65 | 101.2 | -62.88 | 23.54 | 7.39 | 39.79 | 6.48 | 40.26 | 72.34 | 0.17 | 6.25 | 30.77 | 0.01 | 0.0 | 0.0 | -352.40 | 56.75 | -136.44 |
| 23Q4 (17) | -39.03 | -1667.47 | -431.04 | -90.32 | -1175.71 | -828.39 | 106.37 | 552.64 | 697.92 | 2.49 | 465.91 | -87.7 | -129.35 | -2718.08 | -634.73 | -23.15 | -288.98 | -46400.0 | -0.15 | -850.0 | -1400.0 | -53.95 | -239.74 | -23158.28 | 21.92 | 39.09 | 2987.32 | 4.62 | 500.0 | 716.0 | 0.16 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | -814.82 | -407.6 | 0 |
| 23Q3 (16) | 2.49 | 20.87 | -93.28 | -7.08 | 6.1 | -145.94 | -23.5 | -247.06 | -2203.92 | 0.44 | 106.09 | -86.94 | -4.59 | 16.24 | -108.75 | 12.25 | 1.24 | 61150.0 | 0.02 | 100.0 | 0 | 38.61 | -79.26 | 11366.28 | 15.76 | 430.64 | 665.05 | 0.77 | 122.0 | 118.2 | 0.16 | -27.27 | 6.67 | 0.01 | 0.0 | 0.0 | 264.89 | 0 | 0 |
| 23Q2 (15) | 2.06 | -94.54 | 124.09 | -7.54 | -321.11 | -138.55 | 15.98 | 180.3 | 172.34 | -7.22 | -286.1 | -303.38 | -5.48 | -113.32 | -149.77 | 12.1 | 1820.63 | 4381.48 | 0.01 | -50.0 | -50.0 | 186.15 | 10590.55 | 2120.06 | 2.97 | -82.36 | 186.34 | -3.5 | -193.09 | 0.0 | 0.22 | 69.23 | 37.5 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 37.72 | 219.93 | 280.22 | 3.41 | -72.5 | -67.21 | -19.9 | -11.86 | -1552.55 | -1.87 | -109.24 | -303.26 | 41.13 | 70.03 | 490.6 | 0.63 | 1160.0 | 103.23 | 0.02 | 300.0 | 100.0 | 1.74 | 644.23 | 246.46 | 16.84 | 2271.83 | -51.91 | 3.76 | 601.33 | -73.91 | 0.13 | -7.14 | -23.53 | 0.01 | 0.0 | 0.0 | 967.18 | 0 | 774.21 |
| 22Q4 (13) | 11.79 | -68.19 | -47.62 | 12.4 | -19.53 | -3.65 | -17.79 | -1644.12 | 65.62 | 20.24 | 500.59 | 11805.88 | 24.19 | -53.9 | -31.63 | 0.05 | 150.0 | 66.67 | -0.01 | 0 | 91.67 | 0.23 | -30.51 | -19.05 | 0.71 | -65.53 | -73.31 | -0.75 | 82.27 | -212.5 | 0.14 | -6.67 | -22.22 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 37.06 | 533.45 | 222.59 | 15.41 | -21.22 | -60.63 | -1.02 | 95.38 | 93.93 | 3.37 | -5.07 | 116.03 | 52.47 | 376.57 | 488.89 | 0.02 | -92.59 | -88.89 | 0 | -100.0 | -100.0 | 0.34 | -95.98 | -78.23 | 2.06 | 159.88 | -58.22 | -4.23 | -20.86 | -204.32 | 0.15 | -6.25 | -16.67 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -8.55 | 59.15 | -9400.0 | 19.56 | 88.08 | -59.62 | -22.09 | -1712.41 | 12.45 | 3.55 | 285.87 | 11733.33 | 11.01 | 204.56 | -77.23 | 0.27 | -12.9 | 0 | 0.02 | 100.0 | 100.23 | 8.39 | 1568.36 | 0 | -3.44 | -109.82 | -170.35 | -3.5 | -124.29 | -161.84 | 0.16 | -5.88 | -11.11 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -20.93 | -192.98 | -90.97 | 10.4 | -19.19 | -40.02 | 1.37 | 102.65 | 146.28 | 0.92 | 441.18 | 641.18 | -10.53 | -129.76 | -265.05 | 0.31 | 933.33 | 520.0 | 0.01 | 108.33 | -75.0 | 0.50 | 73.9 | 35.2 | 35.02 | 1216.54 | 506.93 | 14.41 | 6104.17 | 87.39 | 0.17 | -5.56 | -5.56 | 0.01 | 0.0 | 0 | -143.45 | 0 | -3.01 |
| 21Q4 (9) | 22.51 | 174.46 | 633.41 | 12.87 | -67.12 | 135.22 | -51.74 | -207.98 | -139.98 | 0.17 | -89.1 | -71.67 | 35.38 | 297.08 | 186.8 | 0.03 | -83.33 | 160.0 | -0.12 | -101.42 | -300.0 | 0.29 | -81.31 | 213.18 | 2.66 | -46.04 | -11.92 | -0.24 | 82.73 | -104.84 | 0.18 | 0.0 | 0.0 | 0.01 | 0 | 125.0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -30.23 | -33488.89 | -1171.99 | 39.14 | -19.2 | -9.79 | -16.8 | 33.41 | 28.69 | 1.56 | 5100.0 | -85.53 | 8.91 | -81.57 | -80.72 | 0.18 | 0 | 800.0 | 8.45 | 198.37 | 21225.0 | 1.55 | 0 | 5169.33 | 4.93 | 0.82 | -73.44 | -1.39 | -124.56 | -112.3 | 0.18 | 0.0 | -14.29 | 0 | 0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.09 | 99.18 | -100.63 | 48.44 | 179.35 | 3684.38 | -25.23 | -752.36 | -970.0 | 0.03 | 117.65 | -99.39 | 48.35 | 657.84 | 211.53 | 0 | -100.0 | -100.0 | -8.59 | -21575.0 | -9444.44 | -0.00 | -100.0 | -100.0 | 4.89 | -15.25 | -18.23 | 5.66 | -26.4 | 2364.0 | 0.18 | 0.0 | 5.88 | 0 | 0 | -100.0 | -1.54 | 98.89 | 0 |
| 21Q1 (6) | -10.96 | -159.72 | -379.59 | 17.34 | 147.45 | 155.49 | -2.96 | 86.27 | -108.45 | -0.17 | -128.33 | 82.83 | 6.38 | 115.65 | 123.34 | 0.05 | 200.0 | -54.55 | 0.04 | 233.33 | 100.0 | 0.37 | 245.58 | -60.8 | 5.77 | 91.06 | 6.26 | 7.69 | 55.04 | 281.37 | 0.18 | 0.0 | 0.0 | 0 | 100.0 | 0 | -139.26 | -68.3 | 0 |
| 20Q4 (5) | -4.22 | -249.65 | -228.27 | -36.54 | -184.21 | -33.65 | -21.56 | 8.49 | -177.67 | 0.6 | -94.43 | 122.39 | -40.76 | -188.21 | -69.48 | -0.05 | -350.0 | -145.45 | -0.03 | 25.0 | -175.0 | -0.26 | -970.15 | -132.29 | 3.02 | -83.73 | 114.53 | 4.96 | -56.11 | 158.84 | 0.18 | -14.29 | 5.88 | -0.04 | -233.33 | 0 | -82.75 | -438.61 | 0 |
| 20Q3 (4) | 2.82 | -80.2 | 0.0 | 43.39 | 3289.84 | 0.0 | -23.56 | -912.41 | 0.0 | 10.78 | 119.11 | 0.0 | 46.21 | 197.74 | 0.0 | 0.02 | -60.0 | 0.0 | -0.04 | 55.56 | 0.0 | 0.03 | -79.53 | 0.0 | 18.56 | 210.37 | 0.0 | 11.3 | 4620.0 | 0.0 | 0.21 | 23.53 | 0.0 | 0.03 | 50.0 | 0.0 | 24.44 | 0 | 0.0 |
| 20Q2 (3) | 14.24 | 263.27 | 0.0 | 1.28 | 104.1 | 0.0 | 2.9 | -91.72 | 0.0 | 4.92 | 596.97 | 0.0 | 15.52 | 156.79 | 0.0 | 0.05 | -54.55 | 0.0 | -0.09 | -550.0 | 0.0 | 0.14 | -84.88 | 0.0 | 5.98 | 10.13 | 0.0 | -0.25 | 94.1 | 0.0 | 0.17 | -5.56 | 0.0 | 0.02 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 3.92 | 19.15 | 0.0 | -31.25 | -14.3 | 0.0 | 35.04 | 26.22 | 0.0 | -0.99 | 63.06 | 0.0 | -27.33 | -13.64 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | -50.0 | 0.0 | 0.95 | 19.91 | 0.0 | 5.43 | 126.12 | 0.0 | -4.24 | 49.7 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 3.29 | 0.0 | 0.0 | -27.34 | 0.0 | 0.0 | 27.76 | 0.0 | 0.0 | -2.68 | 0.0 | 0.0 | -24.05 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | -20.79 | 0.0 | 0.0 | -8.43 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
