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) | 15.04 | -6.29 | -4.09 | 0 | -4.52 | 0 | -0.61 | 0 | 10.95 | -5.68 | 0.95 | -51.03 | -0.04 | 0 | 1.25 | -48.68 | 11.56 | -12.29 | 13.82 | -7.37 | 1.43 | 26.55 | 0.23 | 0.0 | 97.16 | -1.45 |
| 2022 (9) | 16.05 | 124.16 | -4.44 | 0 | -5.41 | 0 | -0.73 | 0 | 11.61 | -15.19 | 1.94 | 32.88 | 0.09 | 0 | 2.44 | 4.47 | 13.18 | 82.8 | 14.92 | 72.29 | 1.13 | 8.65 | 0.23 | 21.05 | 98.59 | 36.18 |
| 2021 (8) | 7.16 | 13.11 | 6.53 | 0 | -3.63 | 0 | -0.47 | 0 | 13.69 | 0 | 1.46 | -28.08 | -0.09 | 0 | 2.34 | -31.49 | 7.21 | -19.26 | 8.66 | -13.14 | 1.04 | 25.3 | 0.19 | 72.73 | 72.40 | 24.78 |
| 2020 (7) | 6.33 | -59.34 | -10.19 | 0 | -2.09 | 0 | 0.31 | 0 | -3.86 | 0 | 2.03 | 341.3 | 0 | 0 | 3.41 | 316.0 | 8.93 | 36.34 | 9.97 | 47.92 | 0.83 | -2.35 | 0.11 | 0.0 | 58.02 | -71.31 |
| 2019 (6) | 15.57 | 140.65 | 2.5 | 0 | -16.28 | 0 | -0.29 | 0 | 18.07 | 0 | 0.46 | 24.32 | -0.06 | 0 | 0.82 | 37.16 | 6.55 | -4.66 | 6.74 | -24.94 | 0.85 | -7.61 | 0.11 | -8.33 | 202.21 | 213.16 |
| 2018 (5) | 6.47 | -61.58 | -6.9 | 0 | -14.96 | 0 | -0.67 | 0 | -0.43 | 0 | 0.37 | 164.29 | 0.03 | 0 | 0.60 | 194.62 | 6.87 | -30.04 | 8.98 | -2.81 | 0.92 | 0.0 | 0.12 | -29.41 | 64.57 | -60.39 |
| 2017 (4) | 16.84 | 130.37 | 3.56 | -75.83 | 0.21 | 0 | -0.38 | 0 | 20.4 | -7.44 | 0.14 | -77.78 | -0.05 | 0 | 0.20 | -75.37 | 9.82 | -26.5 | 9.24 | -32.41 | 0.92 | -5.15 | 0.17 | 0.0 | 163.02 | 230.28 |
| 2016 (3) | 7.31 | -77.19 | 14.73 | 157.07 | -22.37 | 0 | 0.8 | 247.83 | 22.04 | -41.66 | 0.63 | 96.88 | 0.22 | 0 | 0.82 | 75.78 | 13.36 | 34.81 | 13.67 | 17.14 | 0.97 | 0.0 | 0.17 | -19.05 | 49.36 | -80.21 |
| 2015 (2) | 32.05 | 709.34 | 5.73 | 0 | -40.02 | 0 | 0.23 | -91.51 | 37.78 | 0 | 0.32 | -56.16 | -1.66 | 0 | 0.47 | -59.08 | 9.91 | 44.67 | 11.67 | -21.2 | 0.97 | -9.35 | 0.21 | 23.53 | 249.42 | 910.89 |
| 2014 (1) | 3.96 | 0 | -11.66 | 0 | 14.33 | -68.6 | 2.71 | 11.07 | -7.7 | 0 | 0.73 | 37.74 | 2.31 | 0 | 1.15 | 5.72 | 6.85 | 66.26 | 14.81 | 32.11 | 1.07 | -2.73 | 0.17 | -5.56 | 24.67 | 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) | 2.06 | 394.29 | -46.91 | 12.54 | 175.0 | -36.22 | -6.23 | -2296.15 | -40.32 | 1.12 | 19.15 | 174.67 | 14.6 | 278.24 | -37.98 | 0.34 | 325.0 | 209.09 | 0 | 0 | -100.0 | 1.82 | 271.28 | 207.77 | 2.78 | 33.65 | -9.74 | 2.94 | 16.67 | -39.75 | 0.36 | 0.0 | 0.0 | 0.07 | 40.0 | 40.0 | 61.13 | 355.86 | -16.66 |
| 24Q2 (19) | -0.7 | -121.54 | -111.08 | 4.56 | 114.7 | 189.94 | -0.26 | 74.76 | -550.0 | 0.94 | 162.67 | 4800.0 | 3.86 | 113.89 | 208.8 | 0.08 | -55.56 | -78.95 | 0 | -100.0 | -100.0 | 0.49 | -53.57 | -75.29 | 2.08 | -9.57 | -33.33 | 2.52 | -46.5 | -26.96 | 0.36 | 0.0 | 2.86 | 0.05 | -16.67 | 0.0 | -23.89 | -137.71 | -114.55 |
| 24Q1 (18) | 3.25 | -46.01 | 375.42 | -31.03 | -34577.78 | -65.41 | -1.03 | -3333.33 | -5050.0 | -1.5 | -367.86 | -516.67 | -27.78 | -554.66 | -39.32 | 0.18 | -37.93 | 12.5 | 0.04 | 233.33 | 180.0 | 1.06 | -39.86 | 42.21 | 2.3 | 4.55 | -26.98 | 4.71 | 175.44 | 24.27 | 0.36 | 0.0 | 2.86 | 0.06 | -14.29 | 20.0 | 63.35 | -77.48 | 324.96 |
| 23Q4 (17) | 6.02 | 55.15 | -37.36 | 0.09 | -99.54 | 103.96 | -0.03 | 99.32 | 25.0 | 0.56 | 137.33 | 1766.67 | 6.11 | -74.04 | -16.76 | 0.29 | 163.64 | -72.9 | -0.03 | -400.0 | -120.0 | 1.76 | 196.85 | -64.0 | 2.2 | -28.57 | -29.49 | 1.71 | -64.96 | -43.75 | 0.36 | 0.0 | 24.14 | 0.07 | 40.0 | 16.67 | 281.31 | 283.54 | -0.77 |
| 23Q3 (16) | 3.88 | -38.61 | -53.37 | 19.66 | 487.77 | 1236.42 | -4.44 | -11000.0 | 16.38 | -1.5 | -7400.0 | -614.29 | 23.54 | 1783.2 | 257.21 | 0.11 | -71.05 | -85.53 | 0.01 | -50.0 | -93.75 | 0.59 | -70.2 | -80.19 | 3.08 | -1.28 | -43.07 | 4.88 | 41.45 | -20.26 | 0.36 | 2.86 | 28.57 | 0.05 | 0.0 | 0.0 | 73.35 | -55.32 | -43.14 |
| 23Q2 (15) | 6.32 | 635.59 | 618.03 | -5.07 | 72.97 | -159.51 | -0.04 | -100.0 | 0.0 | -0.02 | -105.56 | 92.59 | 1.25 | 106.27 | -82.88 | 0.38 | 137.5 | 533.33 | 0.02 | 140.0 | 109.52 | 1.99 | 167.28 | 445.98 | 3.12 | -0.95 | 19.54 | 3.45 | -8.97 | 4.23 | 0.35 | 0.0 | 25.0 | 0.05 | 0.0 | 0.0 | 164.16 | 682.89 | 589.78 |
| 23Q1 (14) | -1.18 | -112.28 | -78.79 | -18.76 | -726.43 | -109.14 | -0.02 | 50.0 | 33.33 | 0.36 | 1100.0 | 228.57 | -19.94 | -371.66 | -107.06 | 0.16 | -85.05 | 166.67 | -0.05 | -133.33 | -400.0 | 0.74 | -84.78 | 92.63 | 3.15 | 0.96 | 54.41 | 3.79 | 24.67 | 54.69 | 0.35 | 20.69 | 25.0 | 0.05 | -16.67 | -16.67 | -28.16 | -109.93 | -19.05 |
| 22Q4 (13) | 9.61 | 15.5 | 24.97 | -2.27 | -31.21 | -587.88 | -0.04 | 99.25 | -100.0 | 0.03 | 114.29 | 130.0 | 7.34 | 11.38 | -0.27 | 1.07 | 40.79 | 137.78 | 0.15 | -6.25 | 0 | 4.88 | 63.32 | 76.84 | 3.12 | -42.33 | 127.74 | 3.04 | -50.33 | 75.72 | 0.29 | 3.57 | 3.57 | 0.06 | 20.0 | 0.0 | 283.48 | 119.77 | -23.69 |
| 22Q3 (12) | 8.32 | 781.97 | 101.45 | -1.73 | -120.31 | -145.17 | -5.31 | -13175.0 | -49.16 | -0.21 | 22.22 | -520.0 | 6.59 | -9.73 | -17.21 | 0.76 | 1166.67 | 533.33 | 0.16 | 176.19 | 900.0 | 2.99 | 721.54 | 289.86 | 5.41 | 107.28 | 205.65 | 6.12 | 84.89 | 190.05 | 0.28 | 0.0 | 7.69 | 0.05 | 0.0 | -16.67 | 128.99 | 484.86 | -24.1 |
| 22Q2 (11) | -1.22 | -84.85 | 3.94 | 8.52 | 194.98 | 83.62 | -0.04 | -33.33 | -33.33 | -0.27 | 3.57 | -170.0 | 7.3 | 175.8 | 116.62 | 0.06 | 0.0 | -80.65 | -0.21 | -2000.0 | -250.0 | 0.36 | -5.7 | -81.0 | 2.61 | 27.94 | 30.5 | 3.31 | 35.1 | 47.77 | 0.28 | 0.0 | 3.7 | 0.05 | -16.67 | 66.67 | -33.52 | -41.68 | 32.97 |
| 22Q1 (10) | -0.66 | -108.58 | 80.53 | -8.97 | -2618.18 | -453.7 | -0.03 | -50.0 | -50.0 | -0.28 | -180.0 | 12.5 | -9.63 | -230.84 | -92.22 | 0.06 | -86.67 | -89.83 | -0.01 | 0 | 50.0 | 0.39 | -86.02 | -90.67 | 2.04 | 48.91 | -1.45 | 2.45 | 41.62 | -5.04 | 0.28 | 0.0 | 21.74 | 0.06 | 0.0 | 100.0 | -23.66 | -106.37 | 80.18 |
| 21Q4 (9) | 7.69 | 86.2 | 22.06 | -0.33 | -108.62 | -265.0 | -0.02 | 99.44 | 0.0 | -0.1 | -300.0 | 44.44 | 7.36 | -7.54 | 13.23 | 0.45 | 275.0 | -50.55 | 0 | 100.0 | -100.0 | 2.76 | 260.06 | -46.4 | 1.37 | -22.6 | -45.2 | 1.73 | -18.01 | -34.72 | 0.28 | 7.69 | 33.33 | 0.06 | 0.0 | 100.0 | 371.50 | 118.58 | 70.42 |
| 21Q3 (8) | 4.13 | 425.2 | 438.52 | 3.83 | -17.46 | 144.74 | -3.56 | -11766.67 | -98.88 | 0.05 | 150.0 | -88.89 | 7.96 | 136.2 | 181.39 | 0.12 | -61.29 | -88.35 | -0.02 | 66.67 | -103.64 | 0.77 | -59.96 | -88.55 | 1.77 | -11.5 | -33.71 | 2.11 | -5.8 | -17.9 | 0.26 | -3.7 | 23.81 | 0.06 | 100.0 | 100.0 | 169.96 | 439.92 | 491.46 |
| 21Q2 (7) | -1.27 | 62.54 | -189.44 | 4.64 | 386.42 | 300.0 | -0.03 | -50.0 | 86.36 | -0.1 | 68.75 | 52.38 | 3.37 | 167.27 | 30.62 | 0.31 | -47.46 | 342.86 | -0.06 | -200.0 | 93.75 | 1.91 | -53.72 | 346.14 | 2.0 | -3.38 | -26.74 | 2.24 | -13.18 | -17.34 | 0.27 | 17.39 | 35.0 | 0.03 | 0.0 | 0.0 | -50.00 | 58.11 | -203.52 |
| 21Q1 (6) | -3.39 | -153.81 | -1894.12 | -1.62 | -910.0 | 45.82 | -0.02 | 0.0 | 66.67 | -0.32 | -77.78 | -223.08 | -5.01 | -177.08 | -58.54 | 0.59 | -35.16 | 2850.0 | -0.02 | -105.0 | -300.0 | 4.13 | -19.67 | 1983.81 | 2.07 | -17.2 | 100.97 | 2.58 | -2.64 | 26.47 | 0.23 | 9.52 | 9.52 | 0.03 | 0.0 | 0.0 | -119.37 | -154.76 | -1500.91 |
| 20Q4 (5) | 6.3 | 616.39 | -18.29 | 0.2 | 102.34 | -94.88 | -0.02 | 98.88 | 0 | -0.18 | -140.0 | -172.0 | 6.5 | 166.46 | -44.06 | 0.91 | -11.65 | 405.56 | 0.4 | -27.27 | 671.43 | 5.15 | -23.09 | 263.44 | 2.5 | -6.37 | 171.74 | 2.65 | 3.11 | 779.49 | 0.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 217.99 | 602.1 | 0 |
| 20Q3 (4) | -1.22 | -185.92 | 0.0 | -8.56 | -837.93 | 0.0 | -1.79 | -713.64 | 0.0 | 0.45 | 314.29 | 0.0 | -9.78 | -479.07 | 0.0 | 1.03 | 1371.43 | 0.0 | 0.55 | 157.29 | 0.0 | 6.69 | 1460.35 | 0.0 | 2.67 | -2.2 | 0.0 | 2.57 | -5.17 | 0.0 | 0.21 | 5.0 | 0.0 | 0.03 | 0.0 | 0.0 | -43.42 | -189.89 | 0.0 |
| 20Q2 (3) | 1.42 | 935.29 | 0.0 | 1.16 | 138.8 | 0.0 | -0.22 | -266.67 | 0.0 | -0.21 | -180.77 | 0.0 | 2.58 | 181.65 | 0.0 | 0.07 | 250.0 | 0.0 | -0.96 | -9700.0 | 0.0 | 0.43 | 116.18 | 0.0 | 2.73 | 165.05 | 0.0 | 2.71 | 32.84 | 0.0 | 0.2 | -4.76 | 0.0 | 0.03 | 0.0 | 0.0 | 48.30 | 747.78 | 0.0 |
| 20Q1 (2) | -0.17 | -102.2 | 0.0 | -2.99 | -176.47 | 0.0 | -0.06 | 0 | 0.0 | 0.26 | 4.0 | 0.0 | -3.16 | -127.19 | 0.0 | 0.02 | -88.89 | 0.0 | 0.01 | 114.29 | 0.0 | 0.20 | -85.99 | 0.0 | 1.03 | 11.96 | 0.0 | 2.04 | 623.08 | 0.0 | 0.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -7.46 | 0 | 0.0 |
| 19Q4 (1) | 7.71 | 0.0 | 0.0 | 3.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 11.62 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
