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) | 55.9 | 121.04 | -12.67 | 0 | -40.49 | 0 | 0.07 | 0 | 43.23 | 288.41 | 12.4 | -17.88 | 0 | 0 | 2.42 | -24.29 | 31.64 | 43.82 | 24.21 | 20.27 | 7.87 | 14.56 | 0.55 | 17.02 | 171.31 | 86.08 |
| 2022 (9) | 25.29 | 0 | -14.16 | 0 | -15.77 | 0 | -0.32 | 0 | 11.13 | 0 | 15.1 | -12.57 | 0.4 | 0 | 3.20 | -29.11 | 22.0 | 0.05 | 20.13 | 12.58 | 6.87 | 29.14 | 0.47 | 30.56 | 92.06 | 0 |
| 2021 (8) | -15.24 | 0 | -17.9 | 0 | 22.4 | 0 | -0.1 | 0 | -33.14 | 0 | 17.27 | 221.6 | 0 | 0 | 4.52 | 183.97 | 21.99 | -3.68 | 17.88 | 4.32 | 5.32 | 9.69 | 0.36 | 9.09 | -64.69 | 0 |
| 2020 (7) | 33.52 | 34.24 | -8.85 | 0 | -9.74 | 0 | 0.24 | 0 | 24.67 | 48.7 | 5.37 | -24.79 | -3.18 | 0 | 1.59 | -26.72 | 22.83 | 32.12 | 17.14 | 30.54 | 4.85 | 23.41 | 0.33 | -5.71 | 150.18 | 4.71 |
| 2019 (6) | 24.97 | 37.58 | -8.38 | 0 | 0.03 | -99.57 | -0.33 | 0 | 16.59 | 14.73 | 7.14 | 111.24 | -0.99 | 0 | 2.17 | 70.94 | 17.28 | 77.96 | 13.13 | 50.57 | 3.93 | 79.45 | 0.35 | 16.67 | 143.42 | -11.42 |
| 2018 (5) | 18.15 | 68.68 | -3.69 | 0 | 7.02 | 0 | 0.03 | -93.18 | 14.46 | 4.78 | 3.38 | 228.16 | 0 | 0 | 1.27 | 147.89 | 9.71 | 5.66 | 8.72 | 43.66 | 2.19 | 1.86 | 0.3 | -18.92 | 161.91 | 29.26 |
| 2017 (4) | 10.76 | -48.86 | 3.04 | 0 | -0.5 | 0 | 0.44 | 0 | 13.8 | -11.76 | 1.03 | -55.22 | 0 | 0 | 0.51 | -46.76 | 9.19 | -48.77 | 6.07 | -55.27 | 2.15 | 3.37 | 0.37 | 12.12 | 125.26 | -4.86 |
| 2016 (3) | 21.04 | 0 | -5.4 | 0 | -3.0 | 0 | -0.17 | 0 | 15.64 | 0 | 2.3 | -52.77 | 0 | 0 | 0.96 | -60.54 | 17.94 | 234.7 | 13.57 | 136.41 | 2.08 | -0.48 | 0.33 | 22.22 | 131.66 | 0 |
| 2015 (2) | -1.53 | 0 | -5.3 | 0 | -2.44 | 0 | 0.1 | 900.0 | -6.83 | 0 | 4.87 | -17.04 | -0.01 | 0 | 2.44 | -27.61 | 5.36 | -34.23 | 5.74 | -17.05 | 2.09 | -20.53 | 0.27 | 28.57 | -18.89 | 0 |
| 2014 (1) | 13.41 | 0.07 | -7.02 | 0 | -1.65 | 0 | 0.01 | 0 | 6.39 | -40.11 | 5.87 | 76.81 | -0.01 | 0 | 3.37 | 72.62 | 8.15 | 31.03 | 6.92 | 17.09 | 2.63 | 1.94 | 0.21 | -19.23 | 137.40 | -10.28 |
| 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) | 6.03 | -50.61 | -84.73 | -2.55 | -30.1 | 19.56 | -12.75 | -1114.29 | 11.76 | 0.15 | 0 | -68.75 | 3.48 | -66.05 | -90.42 | 2.51 | 30.73 | -19.55 | 0 | 0 | 0 | 2.06 | 30.73 | -8.28 | 8.44 | 23.94 | 2.06 | 6.58 | 12.29 | -4.36 | 1.73 | -13.07 | -12.18 | 0.15 | 7.14 | 7.14 | 71.28 | -53.36 | -83.78 |
| 24Q2 (19) | 12.21 | -66.77 | -1.93 | -1.96 | 19.34 | 21.29 | -1.05 | 84.23 | 96.38 | 0 | 100.0 | 100.0 | 10.25 | -70.13 | 2.91 | 1.92 | -9.43 | -38.06 | 0 | 100.0 | 0 | 1.58 | -6.61 | -38.21 | 6.81 | -10.16 | -1.16 | 5.86 | -5.79 | 1.91 | 1.99 | -8.72 | 1.53 | 0.14 | 7.69 | 7.69 | 152.82 | -64.52 | -3.77 |
| 24Q1 (18) | 36.74 | 1630.83 | 477.67 | -2.43 | -26.56 | 52.26 | -6.66 | -181.32 | -26.38 | -0.07 | -133.33 | -133.33 | 34.31 | 894.21 | 2601.57 | 2.12 | 16.48 | -51.38 | -0.21 | 0 | 0 | 1.69 | 31.15 | -57.29 | 7.58 | -20.79 | 9.54 | 6.22 | -5.9 | 25.15 | 2.18 | 7.92 | 12.95 | 0.13 | -13.33 | 0.0 | 430.72 | 1675.7 | 376.09 |
| 23Q4 (17) | -2.4 | -106.08 | -142.25 | -1.92 | 39.43 | 67.24 | 8.19 | 156.68 | 48.1 | 0.21 | -56.25 | 90.91 | -4.32 | -111.89 | -2300.0 | 1.82 | -41.67 | -68.18 | 0 | 0 | 0 | 1.29 | -42.72 | -70.28 | 9.57 | 15.72 | 53.61 | 6.61 | -3.92 | 5.76 | 2.02 | 2.54 | 5.21 | 0.15 | 7.14 | 36.36 | -27.33 | -106.22 | -139.85 |
| 23Q3 (16) | 39.5 | 217.27 | 1221.07 | -3.17 | -27.31 | 20.55 | -14.45 | 50.12 | 68.76 | 0.48 | 180.0 | 242.86 | 36.33 | 264.76 | 3733.0 | 3.12 | 0.65 | -21.41 | 0 | 0 | -100.0 | 2.25 | -11.94 | -27.57 | 8.27 | 20.03 | 39.46 | 6.88 | 19.65 | 20.49 | 1.97 | 0.51 | 12.57 | 0.14 | 7.69 | 16.67 | 439.38 | 176.68 | 1013.87 |
| 23Q2 (15) | 12.45 | 95.75 | -66.94 | -2.49 | 51.08 | -130.56 | -28.97 | -449.72 | -245.14 | -0.6 | -1900.0 | -114.29 | 9.96 | 684.25 | -72.77 | 3.1 | -28.9 | 144.09 | 0 | 0 | 100.0 | 2.55 | -35.44 | 118.96 | 6.89 | -0.43 | 35.63 | 5.75 | 15.69 | 34.66 | 1.96 | 1.55 | 17.37 | 0.13 | 0.0 | 8.33 | 158.80 | 75.53 | -74.45 |
| 23Q1 (14) | 6.36 | 11.97 | 130.24 | -5.09 | 13.14 | -58.07 | -5.27 | -195.3 | -205.82 | -0.03 | -127.27 | 89.66 | 1.27 | 805.56 | 105.24 | 4.36 | -23.78 | 5.31 | 0 | 0 | -100.0 | 3.96 | -8.73 | -1.58 | 6.92 | 11.08 | 45.38 | 4.97 | -20.48 | 27.44 | 1.93 | 0.52 | 25.32 | 0.13 | 18.18 | 8.33 | 90.47 | 31.88 | 123.92 |
| 22Q4 (13) | 5.68 | 89.97 | 170.73 | -5.86 | -46.87 | -113.87 | 5.53 | 111.96 | -73.98 | 0.11 | -21.43 | 375.0 | -0.18 | 82.0 | 98.33 | 5.72 | 44.08 | 187.44 | 0 | -100.0 | -100.0 | 4.33 | 39.58 | 108.8 | 6.23 | 5.06 | 9.68 | 6.25 | 9.46 | 34.41 | 1.92 | 9.71 | 30.61 | 0.11 | -8.33 | 10.0 | 68.60 | 73.91 | 153.14 |
| 22Q3 (12) | 2.99 | -92.06 | 129.09 | -3.99 | -269.44 | 18.9 | -46.25 | -331.71 | -757.89 | 0.14 | 150.0 | 300.0 | -1.0 | -102.73 | 93.42 | 3.97 | 212.6 | -23.51 | 0.03 | 200.0 | 250.0 | 3.11 | 166.24 | -43.27 | 5.93 | 16.73 | 9.61 | 5.71 | 33.72 | 17.25 | 1.75 | 4.79 | 31.58 | 0.12 | 0.0 | 33.33 | 39.45 | -93.65 | 124.14 |
| 22Q2 (11) | 37.66 | 279.08 | 638.0 | -1.08 | 66.46 | 83.9 | 19.96 | 300.8 | 1113.2 | -0.28 | 3.45 | -300.0 | 36.58 | 250.85 | 366.81 | 1.27 | -69.32 | -81.3 | -0.03 | -107.32 | -130.0 | 1.17 | -70.98 | -83.6 | 5.08 | 6.72 | 7.4 | 4.27 | 9.49 | 12.07 | 1.67 | 8.44 | 29.46 | 0.12 | 0.0 | 33.33 | 621.45 | 264.3 | 560.76 |
| 22Q1 (10) | -21.03 | -161.89 | -308.84 | -3.22 | -17.52 | 8.78 | 4.98 | -76.56 | 227.37 | -0.29 | -625.0 | -123.08 | -24.25 | -125.16 | -470.8 | 4.14 | 108.04 | 25.45 | 0.41 | 1950.0 | 510.0 | 4.02 | 93.62 | 17.23 | 4.76 | -16.2 | -22.73 | 3.9 | -16.13 | -14.1 | 1.54 | 4.76 | 25.2 | 0.12 | 20.0 | 50.0 | -378.24 | -192.98 | -319.73 |
| 21Q4 (9) | -8.03 | 21.89 | -139.34 | -2.74 | 44.31 | 8.97 | 21.25 | 202.28 | 313.57 | -0.04 | 42.86 | -126.67 | -10.77 | 29.14 | -161.9 | 1.99 | -61.66 | -32.54 | 0.02 | 200.0 | -33.33 | 2.08 | -62.08 | -35.81 | 5.68 | 4.99 | -10.55 | 4.65 | -4.52 | -11.93 | 1.47 | 10.53 | 17.6 | 0.1 | 11.11 | 11.11 | -129.10 | 21.01 | -141.87 |
| 21Q3 (8) | -10.28 | -46.86 | -164.01 | -4.92 | 26.68 | -267.16 | 7.03 | 456.85 | 136.88 | -0.07 | -150.0 | -158.33 | -15.2 | -10.87 | -203.26 | 5.19 | -23.56 | 311.9 | -0.02 | -120.0 | -200.0 | 5.47 | -23.02 | 314.99 | 5.41 | 14.38 | -25.58 | 4.87 | 27.82 | -15.16 | 1.33 | 3.1 | 9.02 | 0.09 | 0.0 | 12.5 | -163.43 | -21.17 | -171.64 |
| 21Q2 (7) | -7.0 | -169.51 | -155.82 | -6.71 | -90.08 | -982.26 | -1.97 | 49.62 | -154.72 | 0.14 | 207.69 | 182.35 | -13.71 | -309.63 | -215.02 | 6.79 | 105.76 | 960.94 | 0.1 | 200.0 | 400.0 | 7.11 | 107.42 | 783.15 | 4.73 | -23.21 | -4.06 | 3.81 | -16.08 | 8.55 | 1.29 | 4.88 | 1.57 | 0.09 | 12.5 | 12.5 | -134.87 | -178.35 | -152.27 |
| 21Q1 (6) | 10.07 | -50.66 | 165.01 | -3.53 | -17.28 | 8.79 | -3.91 | 60.7 | -124.95 | -0.13 | -186.67 | -186.67 | 6.54 | -62.41 | 133.78 | 3.3 | 11.86 | 534.62 | -0.1 | -433.33 | 96.9 | 3.43 | 6.02 | 370.97 | 6.16 | -2.99 | 43.93 | 4.54 | -14.02 | 73.95 | 1.23 | -1.6 | 10.81 | 0.08 | -11.11 | 0.0 | 172.14 | -44.17 | 142.23 |
| 20Q4 (5) | 20.41 | 27.09 | 123.79 | -3.01 | -124.63 | -262.65 | -9.95 | 47.8 | -653.79 | 0.15 | 25.0 | 183.33 | 17.4 | 18.21 | 109.89 | 2.95 | 134.13 | 321.43 | 0.03 | 50.0 | 160.0 | 3.23 | 145.16 | 256.98 | 6.35 | -12.65 | 71.62 | 5.28 | -8.01 | 95.56 | 1.25 | 2.46 | 7.76 | 0.09 | 12.5 | 0.0 | 308.31 | 35.15 | 33.53 |
| 20Q3 (4) | 16.06 | 28.07 | 0.0 | -1.34 | -116.13 | 0.0 | -19.06 | -629.44 | 0.0 | 0.12 | 170.59 | 0.0 | 14.72 | 23.49 | 0.0 | 1.26 | 96.88 | 0.0 | 0.02 | 0.0 | 0.0 | 1.32 | 63.82 | 0.0 | 7.27 | 47.46 | 0.0 | 5.74 | 63.53 | 0.0 | 1.22 | -3.94 | 0.0 | 0.08 | 0.0 | 0.0 | 228.12 | -11.59 | 0.0 |
| 20Q2 (3) | 12.54 | 180.96 | 0.0 | -0.62 | 83.98 | 0.0 | 3.6 | -77.03 | 0.0 | -0.17 | -213.33 | 0.0 | 11.92 | 161.57 | 0.0 | 0.64 | 23.08 | 0.0 | 0.02 | 100.62 | 0.0 | 0.81 | 10.61 | 0.0 | 4.93 | 15.19 | 0.0 | 3.51 | 34.48 | 0.0 | 1.27 | 14.41 | 0.0 | 0.08 | 0.0 | 0.0 | 258.02 | 163.3 | 0.0 |
| 20Q1 (2) | -15.49 | -269.85 | 0.0 | -3.87 | -366.27 | 0.0 | 15.67 | 1287.12 | 0.0 | 0.15 | 183.33 | 0.0 | -19.36 | -333.53 | 0.0 | 0.52 | -25.71 | 0.0 | -3.23 | -6360.0 | 0.0 | 0.73 | -19.64 | 0.0 | 4.28 | 15.68 | 0.0 | 2.61 | -3.33 | 0.0 | 1.11 | -4.31 | 0.0 | 0.08 | -11.11 | 0.0 | -407.63 | -276.55 | 0.0 |
| 19Q4 (1) | 9.12 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | -1.32 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 8.29 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 2.7 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 230.89 | 0.0 | 0.0 |
