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) | 11.43 | -17.53 | 4.41 | 20.49 | -10.12 | 0 | 0.31 | -57.53 | 15.84 | -9.59 | 1.98 | 70.69 | 0 | 0 | 1.50 | 79.96 | 4.69 | -13.47 | 5.99 | -17.04 | 3.79 | 3.55 | 0.06 | -25.0 | 116.16 | -8.15 |
| 2022 (9) | 13.86 | 4370.97 | 3.66 | 6.09 | -8.84 | 0 | 0.73 | 1725.0 | 17.52 | 365.96 | 1.16 | -46.79 | 0 | 0 | 0.83 | -41.78 | 5.42 | -19.35 | 7.22 | -4.24 | 3.66 | 7.65 | 0.08 | 60.0 | 126.46 | 4383.21 |
| 2021 (8) | 0.31 | -92.65 | 3.45 | 6.81 | -6.08 | 0 | 0.04 | 0.0 | 3.76 | -49.53 | 2.18 | -3.54 | 0 | 0 | 1.43 | -14.65 | 6.72 | 45.45 | 7.54 | 12.71 | 3.4 | 7.26 | 0.05 | 25.0 | 2.82 | -93.38 |
| 2020 (7) | 4.22 | 9.04 | 3.23 | -10.28 | -5.02 | 0 | 0.04 | 0 | 7.45 | -0.27 | 2.26 | 83.74 | 0 | 0 | 1.68 | 78.77 | 4.62 | 0 | 6.69 | 395.56 | 3.17 | -5.09 | 0.04 | 0.0 | 42.63 | -47.9 |
| 2019 (6) | 3.87 | 0 | 3.6 | 0 | -3.8 | 0 | -0.18 | 0 | 7.47 | 0 | 1.23 | -60.83 | 0 | 0 | 0.94 | -59.52 | -0.32 | 0 | 1.35 | 73.08 | 3.34 | 106.17 | 0.04 | 100.0 | 81.82 | 0 |
| 2018 (5) | -2.49 | 0 | -0.82 | 0 | -2.75 | 0 | -0.03 | 0 | -3.31 | 0 | 3.14 | 17.16 | 0 | 0 | 2.32 | 24.86 | -2.46 | 0 | 0.78 | -75.24 | 1.62 | 15.71 | 0.02 | 0.0 | -102.89 | 0 |
| 2017 (4) | -2.74 | 0 | 3.03 | 0 | -3.02 | 0 | -0.04 | 0 | 0.29 | 0 | 2.68 | -20.94 | 0 | 0 | 1.86 | -15.94 | -2.04 | 0 | 3.15 | 1.61 | 1.4 | -11.39 | 0.02 | -33.33 | -59.96 | 0 |
| 2016 (3) | 1.74 | 0 | -1.9 | 0 | -3.33 | 0 | 0.15 | -46.43 | -0.16 | 0 | 3.39 | 56.94 | 0 | 0 | 2.21 | 42.0 | 1.03 | 0 | 3.1 | -17.99 | 1.58 | -17.71 | 0.03 | 0 | 36.94 | 0 |
| 2015 (2) | -0.38 | 0 | 1.57 | 0 | -4.84 | 0 | 0.28 | -12.5 | 1.19 | -72.77 | 2.16 | 38.46 | -0.21 | 0 | 1.56 | 57.49 | -1.89 | 0 | 3.78 | -5.74 | 1.92 | -6.8 | 0 | 0 | -6.67 | 0 |
| 2014 (1) | 5.28 | -13.58 | -0.91 | 0 | -3.5 | 0 | 0.32 | 128.57 | 4.37 | -7.81 | 1.56 | -11.86 | 0 | 0 | 0.99 | -14.11 | 1.95 | -51.25 | 4.01 | -18.99 | 2.06 | 0.98 | 0 | 0 | 86.99 | -0.2 |
| 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) | 2.9 | 445.24 | 13.28 | 2.54 | 267.11 | 38.8 | -6.92 | -902.9 | 14.46 | 0.17 | 136.96 | 142.86 | 5.44 | 330.51 | 23.92 | 1.13 | -48.4 | 85.25 | -0.32 | 0 | 0 | 3.62 | -52.12 | 105.06 | 0.38 | -29.63 | -73.61 | 1.79 | 115.66 | -51.88 | 1.01 | 1.0 | 6.32 | 0.01 | -50.0 | -50.0 | 103.20 | 327.29 | 89.07 |
| 24Q2 (19) | -0.84 | 38.24 | -138.53 | -1.52 | -590.32 | -207.8 | -0.69 | 0.0 | -7.81 | -0.46 | -866.67 | -370.59 | -2.36 | -124.76 | -165.74 | 2.19 | 584.38 | 630.0 | 0 | 0 | 0 | 7.56 | 539.27 | 754.69 | 0.54 | 1180.0 | -51.35 | 0.83 | -27.19 | -33.6 | 1.0 | 1.01 | 7.53 | 0.02 | 100.0 | 100.0 | -45.41 | 28.55 | -145.61 |
| 24Q1 (18) | -1.36 | -138.1 | -143.59 | 0.31 | -8.82 | -63.1 | -0.69 | 6.76 | -7.81 | 0.06 | 120.0 | -83.78 | -1.05 | -126.85 | -126.52 | 0.32 | -59.49 | 18.52 | 0 | 0 | 0 | 1.18 | -56.68 | 50.39 | -0.05 | -105.43 | -104.13 | 1.14 | 500.0 | 37.35 | 0.99 | 1.02 | 6.45 | 0.01 | -50.0 | -50.0 | -63.55 | -121.18 | -136.26 |
| 23Q4 (17) | 3.57 | 39.45 | 2.88 | 0.34 | -81.42 | -79.39 | -0.74 | 90.85 | -13.85 | -0.3 | -528.57 | -400.0 | 3.91 | -10.93 | -23.63 | 0.79 | 29.51 | 154.84 | 0 | 0 | 0 | 2.73 | 54.65 | 183.45 | 0.92 | -36.11 | -38.26 | 0.19 | -94.89 | -83.76 | 0.98 | 3.16 | 6.52 | 0.02 | 0.0 | 0.0 | 300.00 | 449.61 | 82.42 |
| 23Q3 (16) | 2.56 | 17.43 | -65.55 | 1.83 | 29.79 | 8.28 | -8.09 | -1164.06 | -16.07 | 0.07 | -58.82 | -76.67 | 4.39 | 22.28 | -51.86 | 0.61 | 103.33 | 205.0 | 0 | 0 | 0 | 1.76 | 99.57 | 232.97 | 1.44 | 29.73 | -3.36 | 3.72 | 197.6 | 16.25 | 0.95 | 2.15 | 3.26 | 0.02 | 100.0 | 0.0 | 54.58 | -45.17 | -69.59 |
| 23Q2 (15) | 2.18 | -30.13 | 45.33 | 1.41 | 67.86 | 80.77 | -0.64 | 0.0 | 0.0 | 0.17 | -54.05 | -43.33 | 3.59 | -9.34 | 57.46 | 0.3 | 11.11 | 0.0 | 0 | 0 | 0 | 0.88 | 12.49 | 2.15 | 1.11 | -8.26 | 1.83 | 1.25 | 50.6 | -18.3 | 0.93 | 0.0 | 1.09 | 0.01 | -50.0 | -50.0 | 99.54 | -43.21 | 63.91 |
| 23Q1 (14) | 3.12 | -10.09 | 113.7 | 0.84 | -49.09 | 282.61 | -0.64 | 1.54 | -8.47 | 0.37 | 716.67 | 94.74 | 3.96 | -22.66 | 296.0 | 0.27 | -12.9 | -25.0 | 0 | 0 | 0 | 0.79 | -18.35 | -24.98 | 1.21 | -18.79 | -10.37 | 0.83 | -29.06 | -37.59 | 0.93 | 1.09 | 3.33 | 0.02 | 0.0 | 0.0 | 175.28 | 6.58 | 170.12 |
| 22Q4 (13) | 3.47 | -53.3 | 20.07 | 1.65 | -2.37 | -30.96 | -0.65 | 90.67 | -506.25 | -0.06 | -120.0 | 87.23 | 5.12 | -43.86 | -3.03 | 0.31 | 55.0 | -43.64 | 0 | 0 | 0 | 0.96 | 81.67 | -34.36 | 1.49 | 0.0 | 43.27 | 1.17 | -63.44 | -39.06 | 0.92 | 0.0 | -1.08 | 0.02 | 0.0 | 0.0 | 164.45 | -8.37 | 63.32 |
| 22Q3 (12) | 7.43 | 395.33 | 740.52 | 1.69 | 116.67 | 160.0 | -6.97 | -989.06 | -15.02 | 0.3 | 0.0 | -37.5 | 9.12 | 300.0 | 1888.24 | 0.2 | -33.33 | -67.74 | 0 | 0 | 0 | 0.53 | -38.77 | -62.61 | 1.49 | 36.7 | -31.65 | 3.2 | 109.15 | 13.88 | 0.92 | 0.0 | 10.84 | 0.02 | 0.0 | 0.0 | 179.47 | 195.52 | 666.25 |
| 22Q2 (11) | 1.5 | 2.74 | 141.44 | 0.78 | 269.57 | 4.0 | -0.64 | -8.47 | -30.61 | 0.3 | 57.89 | 314.29 | 2.28 | 128.0 | 179.44 | 0.3 | -16.67 | -55.88 | 0 | 0 | 0 | 0.87 | -17.39 | -46.53 | 1.09 | -19.26 | -37.71 | 1.53 | 15.04 | 2.0 | 0.92 | 2.22 | 12.2 | 0.02 | 0.0 | 100.0 | 60.73 | -6.41 | 139.09 |
| 22Q1 (10) | 1.46 | -49.48 | -33.64 | -0.46 | -119.25 | -35.29 | -0.59 | -468.75 | -290.32 | 0.19 | 140.43 | 11.76 | 1.0 | -81.06 | -46.24 | 0.36 | -34.55 | 5.88 | 0 | 0 | 0 | 1.05 | -28.56 | 21.69 | 1.35 | 29.81 | -23.3 | 1.33 | -30.73 | 1.53 | 0.9 | -3.23 | 9.76 | 0.02 | 0.0 | 100.0 | 64.89 | -35.56 | -36.88 |
| 21Q4 (9) | 2.89 | 349.14 | -28.64 | 2.39 | 267.69 | -15.25 | 0.16 | 102.64 | 110.96 | -0.47 | -197.92 | -4600.0 | 5.28 | 1135.29 | -23.14 | 0.55 | -11.29 | 0.0 | 0 | 0 | 0 | 1.47 | 3.47 | 8.16 | 1.04 | -52.29 | -19.38 | 1.92 | -31.67 | 48.84 | 0.93 | 12.05 | 14.81 | 0.02 | 0.0 | 100.0 | 100.70 | 417.72 | -47.54 |
| 21Q3 (8) | -1.16 | 67.96 | -145.67 | 0.65 | -13.33 | 332.14 | -6.06 | -1136.73 | -436.28 | 0.48 | 442.86 | 182.35 | -0.51 | 82.23 | -122.57 | 0.62 | -8.82 | -20.51 | 0 | 0 | 0 | 1.42 | -12.43 | -18.59 | 2.18 | 24.57 | -8.4 | 2.81 | 87.33 | -3.77 | 0.83 | 1.22 | 7.79 | 0.02 | 100.0 | 100.0 | -31.69 | 79.6 | -146.17 |
| 21Q2 (7) | -3.62 | -264.55 | 48.14 | 0.75 | 320.59 | -34.78 | -0.49 | -258.06 | 71.68 | -0.14 | -182.35 | 0.0 | -2.87 | -254.3 | 50.77 | 0.68 | 100.0 | 41.67 | 0 | 0 | 0 | 1.62 | 88.0 | 21.97 | 1.75 | -0.57 | 32.58 | 1.5 | 14.5 | -44.03 | 0.82 | 0.0 | 3.8 | 0.01 | 0.0 | 0.0 | -155.36 | -251.13 | 22.54 |
| 21Q1 (6) | 2.2 | -45.68 | -52.28 | -0.34 | -112.06 | 26.09 | 0.31 | 121.23 | 144.29 | 0.17 | 1800.0 | 750.0 | 1.86 | -72.93 | -55.18 | 0.34 | -38.18 | -26.09 | 0 | 0 | 0 | 0.86 | -36.51 | -50.51 | 1.76 | 36.43 | 575.68 | 1.31 | 1.55 | 789.47 | 0.82 | 1.23 | 2.5 | 0.01 | 0.0 | 0.0 | 102.80 | -46.44 | -86.17 |
| 20Q4 (5) | 4.05 | 59.45 | 29.39 | 2.82 | 1107.14 | 179.21 | -1.46 | -29.2 | -758.82 | -0.01 | -105.88 | 97.37 | 6.87 | 203.98 | 65.94 | 0.55 | -29.49 | 96.43 | 0 | 0 | 0 | 1.36 | -22.12 | 85.53 | 1.29 | -45.8 | 81.69 | 1.29 | -55.82 | 230.77 | 0.81 | 5.19 | 6.58 | 0.01 | 0.0 | -50.0 | 191.94 | 179.6 | -28.25 |
| 20Q3 (4) | 2.54 | 136.39 | 0.0 | -0.28 | -124.35 | 0.0 | -1.13 | 34.68 | 0.0 | 0.17 | 221.43 | 0.0 | 2.26 | 138.77 | 0.0 | 0.78 | 62.5 | 0.0 | 0 | 0 | 0.0 | 1.74 | 31.2 | 0.0 | 2.38 | 80.3 | 0.0 | 2.92 | 8.96 | 0.0 | 0.77 | -2.53 | 0.0 | 0.01 | 0.0 | 0.0 | 68.65 | 134.23 | 0.0 |
| 20Q2 (3) | -6.98 | -251.41 | 0.0 | 1.15 | 350.0 | 0.0 | -1.73 | -147.14 | 0.0 | -0.14 | -800.0 | 0.0 | -5.83 | -240.48 | 0.0 | 0.48 | 4.35 | 0.0 | 0 | 0 | 0.0 | 1.33 | -23.72 | 0.0 | 1.32 | 456.76 | 0.0 | 2.68 | 1510.53 | 0.0 | 0.79 | -1.25 | 0.0 | 0.01 | 0.0 | 0.0 | -200.57 | -126.98 | 0.0 |
| 20Q1 (2) | 4.61 | 47.28 | 0.0 | -0.46 | -145.54 | 0.0 | -0.7 | -311.76 | 0.0 | 0.02 | 105.26 | 0.0 | 4.15 | 0.24 | 0.0 | 0.46 | 64.29 | 0.0 | 0 | 0 | 0.0 | 1.74 | 138.04 | 0.0 | -0.37 | -152.11 | 0.0 | -0.19 | -148.72 | 0.0 | 0.8 | 5.26 | 0.0 | 0.01 | -50.0 | 0.0 | 743.55 | 177.94 | 0.0 |
| 19Q4 (1) | 3.13 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 4.14 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 267.52 | 0.0 | 0.0 |
