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) | 7.6 | -55.94 | -14.43 | 0 | -5.19 | 0 | 1.0 | 78.57 | -6.83 | 0 | 14.6 | 27.73 | 0 | 0 | 20.62 | 60.21 | 1.36 | -87.67 | 0.67 | -91.84 | 6.98 | 9.58 | 0.11 | 22.22 | 97.94 | -16.71 |
| 2022 (9) | 17.25 | 68.95 | -7.52 | 0 | 13.6 | 166.14 | 0.56 | 47.37 | 9.73 | 216.94 | 11.43 | 260.57 | 0 | 0 | 12.87 | 195.15 | 11.03 | 126.95 | 8.21 | 253.88 | 6.37 | -0.62 | 0.09 | 0.0 | 117.59 | 1.58 |
| 2021 (8) | 10.21 | 249.66 | -7.14 | 0 | 5.11 | 0 | 0.38 | -2.56 | 3.07 | 88.34 | 3.17 | 28.86 | 0 | 0 | 4.36 | 1.77 | 4.86 | 0 | 2.32 | 0 | 6.41 | 3.55 | 0.09 | -25.0 | 115.76 | -45.69 |
| 2020 (7) | 2.92 | 0 | -1.29 | 0 | -1.48 | 0 | 0.39 | 200.0 | 1.63 | 0 | 2.46 | -56.23 | 0 | 0 | 4.28 | -58.68 | -4.75 | 0 | -4.94 | 0 | 6.19 | 9.95 | 0.12 | -29.41 | 213.14 | 0 |
| 2019 (6) | -0.61 | 0 | -5.06 | 0 | 1.55 | -90.25 | 0.13 | 0 | -5.67 | 0 | 5.62 | -58.0 | 0 | 0 | 10.37 | -50.11 | -5.83 | 0 | -6.07 | 0 | 5.63 | 33.73 | 0.17 | 13.33 | 0.00 | 0 |
| 2018 (5) | 4.28 | 601.64 | -16.26 | 0 | 15.89 | 45.51 | -0.54 | 0 | -11.98 | 0 | 13.38 | 127.94 | 0 | 0 | 20.79 | 86.79 | 3.06 | 750.0 | 0.71 | 0 | 4.21 | 31.56 | 0.15 | -16.67 | 84.42 | 208.61 |
| 2017 (4) | 0.61 | -38.38 | -4.79 | 0 | 10.92 | 178.57 | -0.06 | 0 | -4.18 | 0 | 5.87 | 111.15 | 0 | 0 | 11.13 | 75.28 | 0.36 | 0 | -1.15 | 0 | 3.2 | -8.05 | 0.18 | -14.29 | 27.35 | 0 |
| 2016 (3) | 0.99 | 0 | -4.02 | 0 | 3.92 | -28.73 | -0.11 | 0 | -3.03 | 0 | 2.78 | -34.12 | -1.74 | 0 | 6.35 | -51.97 | -3.51 | 0 | -3.98 | 0 | 3.48 | 45.0 | 0.21 | 162.5 | 0.00 | 0 |
| 2015 (2) | -2.44 | 0 | -6.14 | 0 | 5.5 | 0 | -0.45 | 0 | -8.58 | 0 | 4.22 | 1462.96 | 0 | 0 | 13.22 | 267.24 | -5.4 | 0 | -5.49 | 0 | 2.4 | 321.05 | 0.08 | 700.0 | 0.00 | 0 |
| 2014 (1) | 0.14 | 0 | -0.3 | 0 | -0.05 | 0 | 0.19 | 0 | -0.16 | 0 | 0.27 | 0 | 0 | 0 | 3.60 | 0 | -1.17 | 0 | -1.27 | 0 | 0.57 | 0 | 0.01 | 0 | 0.00 | 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) | 0.11 | -87.91 | -95.07 | -2.33 | -3428.57 | 21.55 | 27.1 | 1134.35 | 634.52 | -0.09 | 65.38 | -111.54 | -2.22 | -326.53 | -200.0 | 2.58 | 11.69 | -12.84 | 0 | 0 | 0 | 17.41 | 11.69 | 5.04 | -1.28 | 37.25 | -1728.57 | -1.5 | -31.58 | -3850.0 | 1.79 | 4.68 | 0.56 | 0.03 | 0.0 | 0.0 | 34.38 | -77.34 | -71.48 |
| 24Q2 (19) | 0.91 | 37.88 | 506.67 | 0.07 | 103.68 | 102.4 | -2.62 | -226.57 | -281.94 | -0.26 | 10.34 | 29.73 | 0.98 | 179.03 | 135.38 | 2.31 | 1.32 | -20.34 | 0 | 0 | 0 | 15.59 | -0.32 | 3.09 | -2.04 | -51.11 | -301.98 | -1.14 | -15.15 | -237.35 | 1.71 | -2.84 | 0.0 | 0.03 | 0.0 | 0.0 | 151.67 | 83.84 | 2498.56 |
| 24Q1 (18) | 0.66 | -69.3 | -78.5 | -1.9 | 54.87 | 56.12 | 2.07 | 192.0 | 195.71 | -0.29 | 27.5 | -129.59 | -1.24 | 39.81 | 1.59 | 2.28 | -48.42 | -47.22 | 0 | 0 | 0 | 15.64 | -43.07 | -36.04 | -1.35 | -6850.0 | -437.5 | -0.99 | -241.38 | -1200.0 | 1.76 | -3.83 | 6.02 | 0.03 | 0.0 | 0.0 | 82.50 | -39.76 | -52.17 |
| 23Q4 (17) | 2.15 | -3.59 | -59.28 | -4.21 | -41.75 | -65.1 | -2.25 | 55.62 | 23.21 | -0.4 | -151.28 | -229.03 | -2.06 | -178.38 | -175.46 | 4.42 | 49.32 | 70.66 | 0 | 0 | 0 | 27.47 | 65.75 | 122.52 | 0.02 | 128.57 | -98.32 | -0.29 | -825.0 | -146.03 | 1.83 | 2.81 | 7.65 | 0.03 | 0.0 | 50.0 | 136.94 | 13.61 | -39.05 |
| 23Q3 (16) | 2.23 | 1386.67 | -11.16 | -2.97 | -1.71 | -219.35 | -5.07 | -452.08 | -387.5 | 0.78 | 310.81 | 358.82 | -0.74 | 73.29 | -146.84 | 2.96 | 2.07 | -27.27 | 0 | 0 | 0 | 16.57 | 9.61 | -1.37 | -0.07 | -106.93 | -102.02 | 0.04 | -95.18 | -98.74 | 1.78 | 4.09 | 12.66 | 0.03 | 0.0 | 50.0 | 120.54 | 1965.26 | 129.08 |
| 23Q2 (15) | 0.15 | -95.11 | -96.93 | -2.92 | 32.56 | -3020.0 | 1.44 | 105.71 | -88.98 | -0.37 | -137.76 | -384.62 | -2.77 | -119.84 | -155.51 | 2.9 | -32.87 | 33.64 | 0 | 0 | 0 | 15.12 | -38.16 | 56.98 | 1.01 | 152.5 | -68.83 | 0.83 | 822.22 | -63.27 | 1.71 | 3.01 | 9.62 | 0.03 | 0.0 | 50.0 | 5.84 | -96.62 | -95.42 |
| 23Q1 (14) | 3.07 | -41.86 | -32.82 | -4.33 | -69.8 | -4.34 | 0.7 | 123.89 | -84.48 | 0.98 | 216.13 | 2060.0 | -1.26 | -146.15 | -400.0 | 4.32 | 66.8 | 65.52 | 0 | 0 | 0 | 24.45 | 98.04 | 97.37 | 0.4 | -66.39 | -87.22 | 0.09 | -85.71 | -95.83 | 1.66 | -2.35 | 8.5 | 0.03 | 50.0 | 50.0 | 172.47 | -23.24 | 40.02 |
| 22Q4 (13) | 5.28 | 110.36 | 5.39 | -2.55 | -174.19 | -39.34 | -2.93 | -181.73 | -225.56 | 0.31 | 82.35 | 720.0 | 2.73 | 72.78 | -14.15 | 2.59 | -36.36 | 208.33 | 0 | 0 | 0 | 12.35 | -26.54 | 189.23 | 1.19 | -65.71 | -42.79 | 0.63 | -80.13 | -52.63 | 1.7 | 7.59 | 5.59 | 0.02 | 0.0 | 0.0 | 224.68 | 326.98 | 32.75 |
| 22Q3 (12) | 2.51 | -48.67 | 70.75 | -0.93 | -1030.0 | 59.03 | -1.04 | -107.96 | 74.57 | 0.17 | 30.77 | -52.78 | 1.58 | -68.34 | 297.5 | 4.07 | 87.56 | 223.02 | 0 | 0 | 0 | 16.80 | 74.47 | 158.07 | 3.47 | 7.1 | 125.32 | 3.17 | 40.27 | 306.41 | 1.58 | 1.28 | -1.86 | 0.02 | 0.0 | 0.0 | 52.62 | -58.68 | -13.73 |
| 22Q2 (11) | 4.89 | 7.0 | 132.86 | 0.1 | 102.41 | 103.75 | 13.07 | 189.8 | 89.42 | 0.13 | 360.0 | 0 | 4.99 | 1088.1 | 975.44 | 2.17 | -16.86 | 442.5 | 0 | 0 | 0 | 9.63 | -22.25 | 319.7 | 3.24 | 3.51 | 202.8 | 2.26 | 4.63 | 451.22 | 1.56 | 1.96 | -2.5 | 0.02 | 0.0 | 0.0 | 127.34 | 3.38 | 23.1 |
| 22Q1 (10) | 4.57 | -8.78 | 178.66 | -4.15 | -126.78 | -1021.62 | 4.51 | 601.11 | 40.94 | -0.05 | 0.0 | -171.43 | 0.42 | -86.79 | -66.93 | 2.61 | 210.71 | 289.55 | 0 | 0 | 0 | 12.39 | 190.22 | 200.25 | 3.13 | 50.48 | 1856.25 | 2.16 | 62.41 | 1180.0 | 1.53 | -4.97 | -3.77 | 0.02 | 0.0 | 0.0 | 123.18 | -27.22 | 5.91 |
| 21Q4 (9) | 5.01 | 240.82 | 75.17 | -1.83 | 19.38 | -325.58 | -0.9 | 78.0 | -212.5 | -0.05 | -113.89 | -129.41 | 3.18 | 497.5 | 30.86 | 0.84 | -33.33 | 23.53 | 0 | 0 | 0 | 4.27 | -34.45 | -4.72 | 2.08 | 35.06 | 339.08 | 1.33 | 70.51 | 241.49 | 1.61 | 0.0 | 2.55 | 0.02 | 0.0 | 0.0 | 169.26 | 177.49 | -61.53 |
| 21Q3 (8) | 1.47 | -30.0 | 7250.0 | -2.27 | 14.98 | -1963.64 | -4.09 | -159.28 | 38.4 | 0.36 | 0 | 111.76 | -0.8 | -40.35 | -788.89 | 1.26 | 215.0 | 110.0 | 0 | 0 | 0 | 6.51 | 183.74 | 48.68 | 1.54 | 43.93 | 192.77 | 0.78 | 90.24 | 150.0 | 1.61 | 0.62 | 2.55 | 0.02 | 0.0 | -33.33 | 61.00 | -41.04 | 21.99 |
| 21Q2 (7) | 2.1 | 28.05 | 388.37 | -2.67 | -621.62 | -403.77 | 6.9 | 115.62 | 407.35 | 0 | -100.0 | 100.0 | -0.57 | -144.88 | -470.0 | 0.4 | -40.3 | -34.43 | 0 | 0 | 0 | 2.29 | -44.37 | -44.92 | 1.07 | 568.75 | 222.99 | 0.41 | 305.0 | 136.61 | 1.6 | 0.63 | 3.23 | 0.02 | 0.0 | -33.33 | 103.45 | -11.06 | 10.67 |
| 21Q1 (6) | 1.64 | -42.66 | 520.51 | -0.37 | 13.95 | -68.18 | 3.2 | 300.0 | 7.02 | 0.07 | -58.82 | 240.0 | 1.27 | -47.74 | 308.2 | 0.67 | -1.47 | 19.64 | 0 | 0 | 0 | 4.13 | -7.9 | 2.4 | 0.16 | 118.39 | 111.94 | -0.2 | 78.72 | 84.85 | 1.59 | 1.27 | 6.0 | 0.02 | 0.0 | -50.0 | 116.31 | -73.57 | 165.61 |
| 20Q4 (5) | 2.86 | 14200.0 | 22.75 | -0.43 | -290.91 | -53.57 | 0.8 | 112.05 | -84.47 | 0.17 | 0.0 | 120.99 | 2.43 | 2800.0 | 18.54 | 0.68 | 13.33 | -19.05 | 0 | 0 | 0 | 4.48 | 2.28 | -28.06 | -0.87 | 47.59 | 57.97 | -0.94 | 39.74 | 53.0 | 1.57 | 0.0 | 9.79 | 0.02 | -33.33 | -50.0 | 440.00 | 780.0 | 0 |
| 20Q3 (4) | 0.02 | -95.35 | 0.0 | -0.11 | 79.25 | 0.0 | -6.64 | -588.24 | 0.0 | 0.17 | 180.95 | 0.0 | -0.09 | 10.0 | 0.0 | 0.6 | -1.64 | 0.0 | 0 | 0 | 0.0 | 4.38 | 5.11 | 0.0 | -1.66 | -90.8 | 0.0 | -1.56 | -39.29 | 0.0 | 1.57 | 1.29 | 0.0 | 0.03 | 0.0 | 0.0 | 50.00 | -46.51 | 0.0 |
| 20Q2 (3) | 0.43 | 210.26 | 0.0 | -0.53 | -140.91 | 0.0 | 1.36 | -54.52 | 0.0 | -0.21 | -320.0 | 0.0 | -0.1 | 83.61 | 0.0 | 0.61 | 8.93 | 0.0 | 0 | 0 | 0.0 | 4.17 | 3.42 | 0.0 | -0.87 | 35.07 | 0.0 | -1.12 | 15.15 | 0.0 | 1.55 | 3.33 | 0.0 | 0.03 | -25.0 | 0.0 | 93.48 | 152.73 | 0.0 |
| 20Q1 (2) | -0.39 | -116.74 | 0.0 | -0.22 | 21.43 | 0.0 | 2.99 | -41.94 | 0.0 | -0.05 | 93.83 | 0.0 | -0.61 | -129.76 | 0.0 | 0.56 | -33.33 | 0.0 | 0 | 0 | 0.0 | 4.03 | -35.3 | 0.0 | -1.34 | 35.27 | 0.0 | -1.32 | 34.0 | 0.0 | 1.5 | 4.9 | 0.0 | 0.04 | 0.0 | 0.0 | -177.27 | 0 | 0.0 |
| 19Q4 (1) | 2.33 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 5.15 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.23 | 0.0 | 0.0 | -2.07 | 0.0 | 0.0 | -2.0 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
