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) | 26.36 | 131.03 | -14.97 | 0 | -16.8 | 0 | 0.46 | 0 | 11.39 | -43.33 | 0.16 | -81.82 | -0.11 | 0 | 0.08 | -83.61 | 11.47 | -3.21 | 9.19 | -13.79 | 1.79 | 40.94 | 0.13 | 62.5 | 237.26 | 149.74 |
| 2022 (9) | 11.41 | 11.43 | 8.69 | 0 | -10.29 | 0 | -1.96 | 0 | 20.1 | 296.45 | 0.88 | 91.3 | -0.01 | 0 | 0.51 | 120.83 | 11.85 | -61.25 | 10.66 | -55.23 | 1.27 | 51.19 | 0.08 | 0.0 | 95.00 | 129.44 |
| 2021 (8) | 10.24 | -24.26 | -5.17 | 0 | -9.53 | 0 | 2.54 | 217.5 | 5.07 | -64.42 | 0.46 | 31.43 | -0.1 | 0 | 0.23 | 19.12 | 30.58 | 64.59 | 23.81 | 74.69 | 0.84 | 15.07 | 0.08 | 60.0 | 41.41 | -55.87 |
| 2020 (7) | 13.52 | 0.45 | 0.73 | 0 | -5.16 | 0 | 0.8 | 0 | 14.25 | 49.53 | 0.35 | 25.0 | 0.02 | 0 | 0.20 | -6.38 | 18.58 | 142.24 | 13.63 | 128.31 | 0.73 | 14.06 | 0.05 | 0.0 | 93.82 | -53.58 |
| 2019 (6) | 13.46 | 0 | -3.93 | 0 | -5.05 | 0 | -0.62 | 0 | 9.53 | 0 | 0.28 | -26.32 | -0.06 | 0 | 0.21 | -44.01 | 7.67 | 15.17 | 5.97 | 0.67 | 0.64 | 113.33 | 0.05 | -37.5 | 202.10 | 0 |
| 2018 (5) | -13.39 | 0 | 1.76 | 0 | -3.72 | 0 | -0.27 | 0 | -11.63 | 0 | 0.38 | -34.48 | 0 | 0 | 0.37 | -40.79 | 6.66 | 31.88 | 5.93 | 26.44 | 0.3 | 42.86 | 0.08 | -20.0 | -212.20 | 0 |
| 2017 (4) | 4.05 | -25.14 | -7.46 | 0 | -0.36 | 0 | 0.61 | 221.05 | -3.41 | 0 | 0.58 | 346.15 | 0 | 0 | 0.63 | 244.88 | 5.05 | 153.77 | 4.69 | 193.12 | 0.21 | 16.67 | 0.1 | 42.86 | 81.00 | -72.3 |
| 2016 (3) | 5.41 | -58.54 | 0.08 | -99.6 | -2.88 | 0 | 0.19 | -13.64 | 5.49 | -83.29 | 0.13 | -50.0 | 0 | 0 | 0.18 | -49.33 | 1.99 | -43.79 | 1.6 | -33.61 | 0.18 | 38.46 | 0.07 | 250.0 | 292.43 | -42.63 |
| 2015 (2) | 13.05 | 0 | 19.81 | 830.05 | -4.6 | 0 | 0.22 | 0 | 32.86 | 0 | 0.26 | -82.89 | -0.01 | 0 | 0.36 | -78.89 | 3.54 | -38.11 | 2.41 | -52.37 | 0.13 | -27.78 | 0.02 | 100.0 | 509.77 | 0 |
| 2014 (1) | -8.4 | 0 | 2.13 | 0 | -11.02 | 0 | -0.26 | 0 | -6.27 | 0 | 1.52 | 462.96 | 0 | 0 | 1.71 | 554.86 | 5.72 | -50.43 | 5.06 | -52.31 | 0.18 | 200.0 | 0.01 | -83.33 | -160.00 | 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) | 11.38 | 208.28 | 334.35 | 9.7 | 1516.67 | 370.87 | -9.25 | -5341.18 | 8.87 | -1.27 | -199.22 | -182.22 | 21.08 | 312.71 | 350.43 | 0.03 | 0.0 | 50.0 | -0.1 | -25.0 | 0 | 0.05 | -16.63 | 17.35 | 4.63 | 22.16 | 63.6 | 3.05 | 15.53 | -1.29 | 0.45 | 0.0 | 2.27 | 0.03 | -25.0 | 0.0 | 322.38 | 196.01 | 338.04 |
| 24Q2 (19) | -10.51 | -2136.17 | -193.09 | 0.6 | 112.68 | 1100.0 | -0.17 | -6.25 | 95.83 | 1.28 | 190.91 | -39.05 | -9.91 | -90.58 | -188.25 | 0.03 | -80.0 | 0.0 | -0.08 | 0.0 | 33.33 | 0.06 | -81.04 | -21.76 | 3.79 | 26.33 | 163.19 | 2.64 | -14.29 | 67.09 | 0.45 | 2.27 | 0.0 | 0.04 | 0.0 | 100.0 | -335.78 | -2443.38 | -160.97 |
| 24Q1 (18) | -0.47 | -103.46 | 58.77 | -4.73 | 55.08 | 26.55 | -0.16 | 0.0 | 93.36 | 0.44 | 125.43 | -18.52 | -5.2 | -269.93 | 31.4 | 0.15 | 66.67 | 650.0 | -0.08 | -500.0 | -700.0 | 0.30 | 88.71 | 565.51 | 3.0 | -47.28 | 98.68 | 3.08 | -5.81 | 146.4 | 0.44 | -2.22 | -2.22 | 0.04 | 0.0 | 100.0 | -13.20 | -103.65 | 80.08 |
| 23Q4 (17) | 13.59 | 418.7 | -37.52 | -10.53 | -611.17 | -469.19 | -0.16 | 98.42 | 95.59 | -1.73 | -284.44 | -343.66 | 3.06 | -34.62 | -84.62 | 0.09 | 350.0 | 125.0 | 0.02 | 0 | 100.0 | 0.16 | 293.35 | 96.55 | 5.69 | 101.06 | 137.08 | 3.27 | 5.83 | 1321.74 | 0.45 | 2.27 | 9.76 | 0.04 | 33.33 | 100.0 | 361.44 | 391.11 | -89.03 |
| 23Q3 (16) | 2.62 | -76.79 | -60.06 | 2.06 | 3533.33 | -68.36 | -10.15 | -148.77 | -8.32 | -0.45 | -121.43 | 55.0 | 4.68 | -58.33 | -64.19 | 0.02 | -33.33 | -83.33 | 0 | 100.0 | 100.0 | 0.04 | -44.42 | -87.88 | 2.83 | 96.53 | 466.0 | 3.09 | 95.57 | 71.67 | 0.44 | -2.22 | 33.33 | 0.03 | 50.0 | 50.0 | 73.60 | -86.64 | -75.88 |
| 23Q2 (15) | 11.29 | 1090.35 | 411.02 | -0.06 | 99.07 | -101.79 | -4.08 | -69.29 | -243.66 | 2.1 | 288.89 | 854.55 | 11.23 | 248.15 | 4259.26 | 0.03 | 50.0 | -94.44 | -0.12 | -1100.0 | 0 | 0.07 | 61.3 | -95.08 | 1.44 | -4.64 | -31.1 | 1.58 | 26.4 | -36.55 | 0.45 | 0.0 | 55.17 | 0.02 | 0.0 | 0.0 | 550.73 | 930.93 | 524.81 |
| 23Q1 (14) | -1.14 | -105.24 | 91.41 | -6.44 | -248.11 | -1061.19 | -2.41 | 33.61 | -1908.33 | 0.54 | -23.94 | 128.57 | -7.58 | -138.09 | 39.84 | 0.02 | -50.0 | -88.89 | -0.01 | -200.0 | 0 | 0.05 | -44.27 | -87.26 | 1.51 | -37.08 | -77.99 | 1.25 | 443.48 | -79.67 | 0.45 | 9.76 | 87.5 | 0.02 | 0.0 | 0.0 | -66.28 | -102.01 | 67.98 |
| 22Q4 (13) | 21.75 | 231.55 | 486.25 | -1.85 | -128.42 | -325.61 | -3.63 | 61.26 | -1007.5 | 0.71 | 171.0 | -70.04 | 19.9 | 52.26 | 339.29 | 0.04 | -66.67 | -75.0 | 0.01 | 200.0 | 109.09 | 0.08 | -75.74 | -71.23 | 2.4 | 380.0 | -72.13 | 0.23 | -87.22 | -96.62 | 0.41 | 24.24 | 86.36 | 0.02 | 0.0 | 0.0 | 3295.45 | 980.07 | 6162.25 |
| 22Q3 (12) | 6.56 | 280.72 | 191.36 | 6.51 | 93.75 | 13.02 | -9.37 | -429.93 | 4.19 | -1.0 | -554.55 | 11.5 | 13.07 | 4940.74 | 1020.42 | 0.12 | -77.78 | 20.0 | -0.01 | 0 | 75.0 | 0.34 | -77.46 | 37.03 | 0.5 | -76.08 | -90.35 | 1.8 | -27.71 | -55.56 | 0.33 | 13.79 | 57.14 | 0.02 | 0.0 | 0.0 | 305.12 | 335.35 | 281.88 |
| 22Q2 (11) | -3.63 | 72.65 | -128.01 | 3.36 | 401.49 | 270.56 | 2.84 | 2466.67 | 7200.0 | 0.22 | 111.64 | -77.08 | -0.27 | 97.86 | -102.46 | 0.54 | 200.0 | 440.0 | 0 | 0 | -100.0 | 1.49 | 317.86 | 702.91 | 2.09 | -69.53 | -79.75 | 2.49 | -59.51 | -68.72 | 0.29 | 20.83 | 38.1 | 0.02 | 0.0 | 0.0 | -129.64 | 37.38 | -181.93 |
| 22Q1 (10) | -13.27 | -457.68 | -1869.33 | 0.67 | -18.29 | 106.85 | -0.12 | -130.0 | -20.0 | -1.89 | -179.75 | -672.73 | -12.6 | -378.15 | -39.53 | 0.18 | 12.5 | 63.64 | 0 | 100.0 | 0 | 0.36 | 25.88 | 51.88 | 6.86 | -20.33 | 6.03 | 6.15 | -9.69 | 23.0 | 0.24 | 9.09 | 20.0 | 0.02 | 0.0 | 0.0 | -207.02 | -493.39 | -1540.86 |
| 21Q4 (9) | 3.71 | 151.67 | 326.44 | 0.82 | -85.76 | 137.44 | 0.4 | 104.09 | 433.33 | 2.37 | 309.73 | 811.54 | 4.53 | 419.01 | 443.18 | 0.16 | 60.0 | 100.0 | -0.11 | -175.0 | -175.0 | 0.28 | 15.58 | 56.04 | 8.61 | 66.22 | 70.83 | 6.81 | 68.15 | 90.76 | 0.22 | 4.76 | 10.0 | 0.02 | 0.0 | 100.0 | 52.62 | 131.37 | 128.64 |
| 21Q3 (8) | -7.18 | -155.4 | -212.72 | 5.76 | 392.39 | 48.84 | -9.78 | -24350.0 | -101.65 | -1.13 | -217.71 | -188.98 | -1.42 | -112.92 | -113.87 | 0.1 | 0.0 | -33.33 | -0.04 | -180.0 | -233.33 | 0.25 | 32.07 | -14.88 | 5.18 | -49.81 | -21.28 | 4.05 | -49.12 | -17.01 | 0.21 | 0.0 | 23.53 | 0.02 | 0.0 | 100.0 | -167.76 | -206.01 | -233.26 |
| 21Q2 (7) | 12.96 | 1628.0 | 193.21 | -1.97 | 79.86 | -230.46 | -0.04 | 60.0 | 63.64 | 0.96 | 190.91 | 166.67 | 10.99 | 221.71 | 85.33 | 0.1 | -9.09 | 11.11 | 0.05 | 0 | 225.0 | 0.19 | -20.96 | -2.55 | 10.32 | 59.51 | 109.76 | 7.96 | 59.2 | 139.76 | 0.21 | 5.0 | 10.53 | 0.02 | 0.0 | 100.0 | 158.24 | 1001.36 | 26.02 |
| 21Q1 (6) | 0.75 | -13.79 | -59.46 | -9.78 | -346.58 | -299.18 | -0.1 | 16.67 | -25.0 | 0.33 | 26.92 | 130.56 | -9.03 | -584.09 | -1405.0 | 0.11 | 37.5 | 266.67 | 0 | 100.0 | -100.0 | 0.24 | 29.33 | 181.98 | 6.47 | 28.37 | 218.72 | 5.0 | 40.06 | 167.38 | 0.2 | 0.0 | 17.65 | 0.02 | 100.0 | 100.0 | 14.37 | -37.57 | -84.08 |
| 20Q4 (5) | 0.87 | -86.34 | -82.35 | -2.19 | -156.59 | -38.61 | -0.12 | 97.53 | -50.0 | 0.26 | -79.53 | -83.44 | -1.32 | -112.89 | -139.4 | 0.08 | -46.67 | -50.0 | -0.04 | -233.33 | 33.33 | 0.18 | -36.95 | -56.08 | 5.04 | -23.4 | 86.67 | 3.57 | -26.84 | 84.02 | 0.2 | 17.65 | 17.65 | 0.01 | 0.0 | 0.0 | 23.02 | -81.72 | -90.1 |
| 20Q3 (4) | 6.37 | 44.12 | 0.0 | 3.87 | 156.29 | 0.0 | -4.85 | -4309.09 | 0.0 | 1.27 | 252.78 | 0.0 | 10.24 | 72.68 | 0.0 | 0.15 | 66.67 | 0.0 | 0.03 | 175.0 | 0.0 | 0.29 | 51.21 | 0.0 | 6.58 | 33.74 | 0.0 | 4.88 | 46.99 | 0.0 | 0.17 | -10.53 | 0.0 | 0.01 | 0.0 | 0.0 | 125.89 | 0.26 | 0.0 |
| 20Q2 (3) | 4.42 | 138.92 | 0.0 | 1.51 | 161.63 | 0.0 | -0.11 | -37.5 | 0.0 | 0.36 | 133.33 | 0.0 | 5.93 | 1088.33 | 0.0 | 0.09 | 200.0 | 0.0 | -0.04 | -166.67 | 0.0 | 0.19 | 128.7 | 0.0 | 4.92 | 142.36 | 0.0 | 3.32 | 77.54 | 0.0 | 0.19 | 11.76 | 0.0 | 0.01 | 0.0 | 0.0 | 125.57 | 39.14 | 0.0 |
| 20Q1 (2) | 1.85 | -62.47 | 0.0 | -2.45 | -55.06 | 0.0 | -0.08 | 0.0 | 0.0 | -1.08 | -168.79 | 0.0 | -0.6 | -117.91 | 0.0 | 0.03 | -81.25 | 0.0 | 0.06 | 200.0 | 0.0 | 0.08 | -79.86 | 0.0 | 2.03 | -24.81 | 0.0 | 1.87 | -3.61 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 90.24 | -61.19 | 0.0 |
| 19Q4 (1) | 4.93 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 2.7 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 232.55 | 0.0 | 0.0 |
