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) | 15.59 | 274.76 | -7.09 | 0 | -3.77 | 0 | -0.71 | 0 | 8.5 | 14.25 | 1.04 | -22.96 | 0 | 0 | 1.14 | 18.77 | 3.58 | -19.19 | 3.51 | -23.19 | 1.88 | -9.62 | 2.67 | 40.53 | 193.42 | 297.54 |
| 2022 (9) | 4.16 | 0 | 3.28 | 0 | -10.46 | 0 | 0.01 | 0 | 7.44 | 0 | 1.35 | -65.56 | 0 | 0 | 0.96 | -77.69 | 4.43 | 90.95 | 4.57 | 103.11 | 2.08 | 7.77 | 1.9 | 45.04 | 48.65 | 0 |
| 2021 (8) | -2.11 | 0 | -0.25 | 0 | 3.27 | 240.62 | -0.07 | 0 | -2.36 | 0 | 3.92 | 542.62 | 0 | 0 | 4.31 | 331.65 | 2.32 | 172.94 | 2.25 | 40.62 | 1.93 | 5.46 | 1.31 | 47.19 | -38.43 | 0 |
| 2020 (7) | 2.84 | -72.43 | -15.23 | 0 | 0.96 | 0 | -0.12 | 0 | -12.39 | 0 | 0.61 | 238.89 | 0 | 0 | 1.00 | 243.66 | 0.85 | 0 | 1.6 | 90.48 | 1.83 | -7.11 | 0.89 | 206.9 | 65.74 | -80.21 |
| 2019 (6) | 10.3 | 46.31 | -5.81 | 0 | -0.75 | 0 | -0.21 | 0 | 4.49 | 1.58 | 0.18 | -37.93 | 0 | 0 | 0.29 | 12.26 | -1.57 | 0 | 0.84 | -35.88 | 1.97 | -10.05 | 0.29 | 0.0 | 332.26 | 78.87 |
| 2018 (5) | 7.04 | -14.25 | -2.62 | 0 | 1.04 | -79.81 | 0.51 | 0 | 4.42 | -46.36 | 0.29 | -68.48 | 0 | 0 | 0.26 | -70.28 | 0.91 | -42.77 | 1.31 | 907.69 | 2.19 | -17.05 | 0.29 | 93.33 | 185.75 | -33.93 |
| 2017 (4) | 8.21 | 0 | 0.03 | 0 | 5.15 | 30.38 | -0.19 | 0 | 8.24 | 0 | 0.92 | -8.0 | 0 | 0 | 0.87 | 0.93 | 1.59 | 245.65 | 0.13 | -75.93 | 2.64 | -22.35 | 0.15 | 0.0 | 281.16 | 0 |
| 2016 (3) | -9.05 | 0 | -0.83 | 0 | 3.95 | 0 | -1.56 | 0 | -9.88 | 0 | 1.0 | 88.68 | 0 | 0 | 0.86 | 103.59 | 0.46 | -79.65 | 0.54 | -80.29 | 3.4 | -20.37 | 0.15 | -6.25 | -221.27 | 0 |
| 2015 (2) | 3.16 | -72.64 | -0.49 | 0 | -0.05 | 0 | -0.83 | 0 | 2.67 | -74.23 | 0.53 | -61.87 | 0 | 0 | 0.42 | -52.9 | 2.26 | -24.92 | 2.74 | -0.36 | 4.27 | 13.26 | 0.16 | -15.79 | 44.07 | -74.4 |
| 2014 (1) | 11.55 | 0 | -1.19 | 0 | -5.54 | 0 | -1.56 | 0 | 10.36 | 0 | 1.39 | -78.42 | 0 | 0 | 0.90 | -73.19 | 3.01 | 0 | 2.75 | 0 | 3.77 | 17.08 | 0.19 | 18.75 | 172.13 | 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) | 1.35 | -67.78 | 1327.27 | 11.61 | 308.44 | 6550.0 | 0.99 | 306.25 | 195.19 | 0.12 | -14.29 | 111.54 | 12.96 | 1039.13 | 4568.97 | 0.34 | 70.0 | 100.0 | 0 | 0 | 0 | 1.81 | 54.0 | 144.02 | 0.71 | -26.04 | -41.8 | 0.79 | 2.6 | -26.17 | 0.46 | 9.52 | 4.55 | 0.1 | -9.09 | -75.0 | 100.00 | -68.97 | 1836.36 |
| 24Q2 (19) | 4.19 | 19.37 | -36.52 | -5.57 | 69.53 | -407.73 | -0.48 | 92.11 | 81.54 | 0.14 | 151.85 | 103.43 | -1.38 | 90.66 | -116.41 | 0.2 | -9.09 | -48.72 | 0 | 0 | 0 | 1.17 | -14.64 | -33.52 | 0.96 | 20.0 | 2.13 | 0.77 | 1.32 | -16.3 | 0.42 | 2.44 | -16.0 | 0.11 | 22.22 | -72.5 | 322.31 | 15.7 | -11.12 |
| 24Q1 (18) | 3.51 | -3.31 | -35.83 | -18.28 | -762.26 | -177.39 | -6.08 | -132.95 | -345.16 | -0.27 | -280.0 | -106.34 | -14.77 | -1078.15 | -1218.75 | 0.22 | -48.84 | 340.0 | 0 | 0 | 0 | 1.38 | -25.11 | 519.85 | 0.8 | 1.27 | 29.03 | 0.76 | -11.63 | 15.15 | 0.41 | 0.0 | -21.15 | 0.09 | -93.96 | -76.92 | 278.57 | 111.81 | -20.04 |
| 23Q4 (17) | 3.63 | 3400.0 | -48.14 | -2.12 | -1077.78 | -132.97 | -2.61 | -150.96 | 44.35 | 0.15 | 114.42 | 175.0 | 1.51 | 620.69 | -75.21 | 0.43 | 152.94 | 377.78 | 0 | 0 | 0 | 1.84 | 147.87 | 570.97 | 0.79 | -35.25 | -46.98 | 0.86 | -19.63 | -24.56 | 0.41 | -6.82 | -21.15 | 1.49 | 272.5 | 964.29 | 131.52 | 2383.7 | -66.18 |
| 23Q3 (16) | -0.11 | -101.67 | -102.66 | -0.18 | -109.94 | 71.88 | -1.04 | 60.0 | -173.68 | -1.04 | 74.51 | -360.0 | -0.29 | -103.45 | -108.31 | 0.17 | -56.41 | 13.33 | 0 | 0 | 0 | 0.74 | -58.04 | 98.22 | 1.22 | 29.79 | 27.08 | 1.07 | 16.3 | -14.4 | 0.44 | -12.0 | -15.38 | 0.4 | 0.0 | -24.53 | -5.76 | -101.59 | -103.21 |
| 23Q2 (15) | 6.6 | 20.66 | 447.37 | 1.81 | 127.47 | 292.55 | -2.6 | -204.84 | 69.08 | -4.08 | -195.77 | -537.5 | 8.41 | 850.89 | 396.13 | 0.39 | 680.0 | -54.12 | 0 | 0 | 0 | 1.77 | 695.89 | -34.53 | 0.94 | 51.61 | -7.84 | 0.92 | 39.39 | -2.13 | 0.5 | -3.85 | -3.85 | 0.4 | 2.56 | -35.48 | 362.64 | 4.08 | 496.99 |
| 23Q1 (14) | 5.47 | -21.86 | 207.68 | -6.59 | -624.18 | -214.41 | 2.48 | 152.88 | -18.15 | 4.26 | 2230.0 | 846.67 | -1.12 | -118.39 | -264.71 | 0.05 | -44.44 | -81.48 | 0 | 0 | 0 | 0.22 | -18.93 | -70.64 | 0.62 | -58.39 | -35.42 | 0.66 | -42.11 | -46.34 | 0.52 | 0.0 | 0.0 | 0.39 | 178.57 | -36.07 | 348.41 | -10.41 | 261.86 |
| 22Q4 (13) | 7.0 | 69.49 | 3281.82 | -0.91 | -42.19 | 56.67 | -4.69 | -1134.21 | -400.64 | -0.2 | -150.0 | 66.1 | 6.09 | 74.5 | 362.5 | 0.09 | -40.0 | -75.68 | 0 | 0 | 0 | 0.27 | -26.77 | -82.75 | 1.49 | 55.21 | 1555.56 | 1.14 | -8.8 | 200.0 | 0.52 | 0.0 | 1.96 | 0.14 | -73.58 | -77.42 | 388.89 | 116.57 | 2769.19 |
| 22Q3 (12) | 4.13 | 317.37 | 221.11 | -0.64 | 31.91 | 39.62 | -0.38 | 95.48 | -125.5 | 0.4 | 162.5 | 0.0 | 3.49 | 222.89 | 178.08 | 0.15 | -82.35 | -94.23 | 0 | 0 | 0 | 0.37 | -86.14 | -96.45 | 0.96 | -5.88 | -34.25 | 1.25 | 32.98 | 32.98 | 0.52 | 0.0 | 10.64 | 0.53 | -14.52 | 130.43 | 179.57 | 296.58 | 186.36 |
| 22Q2 (11) | -1.9 | 62.6 | -162.91 | -0.94 | -116.32 | -139.17 | -8.41 | -377.56 | -84000.0 | -0.64 | -242.22 | 0 | -2.84 | -517.65 | -152.4 | 0.85 | 214.81 | 49.12 | 0 | 0 | 0 | 2.70 | 256.86 | 8.91 | 1.02 | 6.25 | 104.0 | 0.94 | -23.58 | 54.1 | 0.52 | 0.0 | 8.33 | 0.62 | 1.64 | 169.57 | -91.35 | 57.56 | -139.93 |
| 22Q1 (10) | -5.08 | -2209.09 | -236.42 | 5.76 | 374.29 | 1029.41 | 3.03 | 94.23 | 1217.39 | 0.45 | 176.27 | 275.0 | 0.68 | 129.31 | 168.0 | 0.27 | -27.03 | -30.77 | 0 | 0 | 0 | 0.76 | -52.37 | -61.62 | 0.96 | 966.67 | 242.86 | 1.23 | 223.68 | 296.77 | 0.52 | 1.96 | 10.64 | 0.61 | -1.61 | 165.22 | -215.25 | -1377.43 | -43.98 |
| 21Q4 (9) | -0.22 | 93.55 | -266.67 | -2.1 | -98.11 | 47.63 | 1.56 | 4.7 | 7700.0 | -0.59 | -247.5 | -742.86 | -2.32 | 48.1 | 43.0 | 0.37 | -85.77 | -24.49 | 0 | 0 | 0 | 1.59 | -84.93 | -40.1 | 0.09 | -93.84 | 1000.0 | 0.38 | -59.57 | 2.7 | 0.51 | 8.51 | 8.51 | 0.62 | 169.57 | 169.57 | -14.57 | 92.99 | -159.82 |
| 21Q3 (8) | -3.41 | -212.91 | -227.24 | -1.06 | -144.17 | -341.67 | 1.49 | 15000.0 | 2.05 | 0.4 | 0 | 281.82 | -4.47 | -182.47 | -283.2 | 2.6 | 356.14 | 6400.0 | 0 | 0 | 0 | 10.53 | 325.12 | 4150.0 | 1.46 | 192.0 | 247.62 | 0.94 | 54.1 | 129.27 | 0.47 | -2.08 | 2.17 | 0.23 | 0.0 | -17.86 | -207.93 | -190.88 | -189.22 |
| 21Q2 (7) | 3.02 | 300.0 | 439.29 | 2.4 | 370.59 | 284.62 | -0.01 | -104.35 | 99.53 | 0 | -100.0 | -100.0 | 5.42 | 642.0 | 832.43 | 0.57 | 46.15 | 714.29 | 0 | 0 | 0 | 2.48 | 25.77 | 439.08 | 0.5 | 78.57 | -32.43 | 0.61 | 96.77 | 22.0 | 0.48 | 2.13 | 6.67 | 0.23 | 0.0 | 9.52 | 228.79 | 253.03 | 373.92 |
| 21Q1 (6) | -1.51 | -2416.67 | -344.12 | 0.51 | 112.72 | 105.27 | 0.23 | 1050.0 | -85.71 | 0.12 | 271.43 | 500.0 | -1.0 | 75.43 | 90.01 | 0.39 | -20.41 | 1850.0 | 0 | 0 | 0 | 1.97 | -25.67 | 996.57 | 0.28 | 2900.0 | 193.33 | 0.31 | -16.22 | 0.0 | 0.47 | 0.0 | 2.17 | 0.23 | 0.0 | 35.29 | -149.50 | -2566.17 | -313.34 |
| 20Q4 (5) | -0.06 | -102.24 | -105.94 | -4.01 | -1570.83 | -420.78 | 0.02 | -98.63 | 101.98 | -0.07 | 68.18 | -141.18 | -4.07 | -266.8 | -1795.83 | 0.49 | 1125.0 | 880.0 | 0 | 0 | 0 | 2.65 | 969.39 | 637.91 | -0.01 | -102.38 | 98.63 | 0.37 | -9.76 | 3600.0 | 0.47 | 2.17 | 2.17 | 0.23 | -17.86 | 91.67 | -5.61 | -102.41 | -103.28 |
| 20Q3 (4) | 2.68 | 378.57 | 0.0 | -0.24 | 81.54 | 0.0 | 1.46 | 168.54 | 0.0 | -0.22 | -210.0 | 0.0 | 2.44 | 429.73 | 0.0 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0.0 | 0.25 | -46.08 | 0.0 | 0.42 | -43.24 | 0.0 | 0.41 | -18.0 | 0.0 | 0.46 | 2.22 | 0.0 | 0.28 | 33.33 | 0.0 | 233.04 | 382.73 | 0.0 |
| 20Q2 (3) | 0.56 | 264.71 | 0.0 | -1.3 | 86.56 | 0.0 | -2.13 | -232.3 | 0.0 | 0.2 | 766.67 | 0.0 | -0.74 | 92.61 | 0.0 | 0.07 | 250.0 | 0.0 | 0 | 0 | 0.0 | 0.46 | 155.84 | 0.0 | 0.74 | 346.67 | 0.0 | 0.5 | 61.29 | 0.0 | 0.45 | -2.17 | 0.0 | 0.21 | 23.53 | 0.0 | 48.28 | 233.47 | 0.0 |
| 20Q1 (2) | -0.34 | -133.66 | 0.0 | -9.67 | -1155.84 | 0.0 | 1.61 | 259.41 | 0.0 | -0.03 | -117.65 | 0.0 | -10.01 | -4270.83 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0.18 | -49.98 | 0.0 | -0.3 | 58.9 | 0.0 | 0.31 | 3000.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.17 | 41.67 | 0.0 | -36.17 | -121.13 | 0.0 |
| 19Q4 (1) | 1.01 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 171.19 | 0.0 | 0.0 |
