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) | 24.44 | 355.97 | -4.31 | 0 | -14.42 | 0 | -0.91 | 0 | 20.13 | 100.7 | 7.63 | 9.0 | 0 | 0 | 10.46 | 46.0 | 2.3 | -51.37 | 12.56 | 39.09 | 2.55 | 1.59 | 0.12 | 9.09 | 160.47 | 248.79 |
| 2022 (9) | 5.36 | 20.18 | 4.67 | 0 | -10.45 | 0 | 0.83 | 124.32 | 10.03 | 0 | 7.0 | -35.96 | 0.68 | 0 | 7.16 | -29.8 | 4.73 | 217.45 | 9.03 | 385.48 | 2.51 | 27.41 | 0.11 | 175.0 | 46.01 | -60.08 |
| 2021 (8) | 4.46 | 0.45 | -25.4 | 0 | 29.91 | 0 | 0.37 | 76.19 | -20.94 | 0 | 10.93 | 89.43 | 0 | 0 | 10.21 | 74.54 | 1.49 | -80.99 | 1.86 | -70.29 | 1.97 | 24.68 | 0.04 | 0.0 | 115.25 | 104.53 |
| 2020 (7) | 4.44 | -19.71 | -8.51 | 0 | -1.25 | 0 | 0.21 | -96.18 | -4.07 | 0 | 5.77 | 318.12 | 0 | 0 | 5.85 | 160.71 | 7.84 | 190.37 | 6.26 | -24.12 | 1.58 | 8.22 | 0.04 | 0.0 | 56.35 | -0.66 |
| 2019 (6) | 5.53 | 0 | 6.43 | 1.9 | -1.96 | 0 | 5.5 | 0 | 11.96 | 579.55 | 1.38 | -62.6 | 0 | 0 | 2.24 | -62.35 | 2.7 | -0.37 | 8.25 | -18.56 | 1.46 | 17.74 | 0.04 | -20.0 | 56.72 | 0 |
| 2018 (5) | -4.55 | 0 | 6.31 | 0 | -1.4 | 0 | -0.68 | 0 | 1.76 | -77.14 | 3.69 | -31.16 | 0 | 0 | 5.96 | -45.49 | 2.71 | 24.88 | 10.13 | 362.56 | 1.24 | 18.1 | 0.05 | 66.67 | -39.84 | 0 |
| 2017 (4) | 12.9 | -24.38 | -5.2 | 0 | -11.63 | 0 | 0.6 | -85.26 | 7.7 | 99.48 | 5.36 | -59.24 | -0.6 | 0 | 10.93 | -86.0 | 2.17 | 7.43 | 2.19 | 321.15 | 1.05 | 138.64 | 0.03 | 200.0 | 394.50 | -77.57 |
| 2016 (3) | 17.06 | 0 | -13.2 | 0 | -8.27 | 0 | 4.07 | 0 | 3.86 | 0 | 13.15 | 0 | 0 | 0 | 78.04 | 0 | 2.02 | 0 | 0.52 | 0 | 0.44 | 0 | 0.01 | 0 | 1758.76 | 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) | -2.34 | 17.89 | -120.63 | 3.89 | 7680.0 | 149.87 | -6.43 | -3284.21 | -8.07 | -0.48 | -433.33 | -50.0 | 1.55 | 155.36 | -56.21 | 0.9 | -7.22 | -67.27 | 0.31 | 200.0 | 0 | 4.27 | -15.14 | -70.13 | 1.32 | 65.0 | 57.14 | 0.5 | -35.9 | -90.94 | 0.77 | -1.28 | 20.31 | 0.03 | 0.0 | 200.0 | -180.00 | -0.42 | -197.94 |
| 24Q2 (19) | -2.85 | -260.11 | -137.9 | 0.05 | 100.5 | -94.68 | -0.19 | 54.76 | 96.03 | -0.09 | -350.0 | 74.29 | -2.8 | 66.27 | -133.1 | 0.97 | -55.91 | -42.94 | -0.31 | 0 | 0 | 5.03 | -60.3 | -49.13 | 0.8 | 48.15 | 142.42 | 0.78 | 2.63 | -88.74 | 0.78 | 23.81 | 25.81 | 0.03 | 0.0 | -25.0 | -179.25 | -242.99 | -280.91 |
| 24Q1 (18) | 1.78 | -56.48 | 19.46 | -10.08 | -300.4 | -304.82 | -0.42 | 67.69 | 82.35 | -0.02 | 83.33 | 83.33 | -8.3 | -191.01 | -730.0 | 2.2 | 19.57 | 65.41 | 0 | 0 | 0 | 12.68 | 34.73 | 61.89 | 0.54 | -8.47 | -1.82 | 0.76 | 1050.0 | 300.0 | 0.63 | -1.56 | -1.56 | 0.03 | -25.0 | -25.0 | 125.35 | -81.61 | -26.81 |
| 23Q4 (17) | 4.09 | -63.93 | 11.75 | 5.03 | 164.49 | 103.64 | -1.3 | 78.15 | -370.83 | -0.12 | 62.5 | -150.0 | 9.12 | 157.63 | 48.78 | 1.84 | -33.09 | 85.86 | 0 | 0 | -100.0 | 9.41 | -34.19 | 119.23 | 0.59 | -29.76 | -72.17 | -0.08 | -101.45 | -107.08 | 0.64 | 0.0 | 1.59 | 0.04 | 300.0 | 33.33 | 681.67 | 270.89 | 233.38 |
| 23Q3 (16) | 11.34 | 50.8 | 288.36 | -7.8 | -929.79 | -245.79 | -5.95 | -24.22 | 30.08 | -0.32 | 8.57 | -313.33 | 3.54 | -58.16 | -57.19 | 2.75 | 61.76 | 14.58 | 0 | 0 | 0 | 14.30 | 44.52 | 40.38 | 0.84 | 154.55 | 250.0 | 5.52 | -20.35 | -12.24 | 0.64 | 3.23 | 1.59 | 0.01 | -75.0 | -66.67 | 183.79 | 85.5 | 337.45 |
| 23Q2 (15) | 7.52 | 404.7 | 315.47 | 0.94 | 137.75 | 246.88 | -4.79 | -101.26 | -1430.56 | -0.35 | -191.67 | -234.62 | 8.46 | 946.0 | 304.84 | 1.7 | 27.82 | 40.5 | 0 | 0 | 0 | 9.90 | 26.33 | 114.51 | 0.33 | -40.0 | -80.81 | 6.93 | 3547.37 | 579.41 | 0.62 | -3.12 | -3.12 | 0.04 | 0.0 | 0.0 | 99.08 | -42.15 | 148.26 |
| 23Q1 (14) | 1.49 | -59.29 | -34.36 | -2.49 | -200.81 | 0.4 | -2.38 | -595.83 | 14.7 | -0.12 | -150.0 | -170.59 | -1.0 | -116.31 | -334.78 | 1.33 | 34.34 | -44.35 | 0 | -100.0 | 0 | 7.83 | 82.45 | -18.53 | 0.55 | -74.06 | -16.67 | 0.19 | -83.19 | -67.24 | 0.64 | 1.59 | 4.92 | 0.04 | 33.33 | 100.0 | 171.26 | -16.24 | -8.71 |
| 22Q4 (13) | 3.66 | 25.34 | -33.82 | 2.47 | -53.83 | 121.52 | 0.48 | 105.64 | 108.08 | 0.24 | 60.0 | 14.29 | 6.13 | -25.88 | 203.03 | 0.99 | -58.75 | -38.51 | 0.68 | 0 | 0 | 4.29 | -57.86 | -22.19 | 2.12 | 783.33 | 198.59 | 1.13 | -82.03 | 9.71 | 0.63 | 0.0 | 14.55 | 0.03 | 0.0 | 200.0 | 204.47 | 386.66 | -41.21 |
| 22Q3 (12) | 2.92 | 183.67 | 83.65 | 5.35 | 935.94 | 197.45 | -8.51 | -2463.89 | -139.42 | 0.15 | -42.31 | -71.7 | 8.27 | 300.24 | 312.05 | 2.4 | 98.35 | -32.96 | 0 | 0 | 0 | 10.19 | 120.83 | -32.56 | 0.24 | -86.05 | 134.29 | 6.29 | 516.67 | 7088.89 | 0.63 | -1.56 | 28.57 | 0.03 | -25.0 | 200.0 | 42.01 | 120.47 | -89.17 |
| 22Q2 (11) | -3.49 | -253.74 | -203.56 | -0.64 | 74.4 | 90.62 | 0.36 | 112.9 | -96.96 | 0.26 | 52.94 | 336.36 | -4.13 | -1695.65 | -19.71 | 1.21 | -49.37 | -69.9 | 0 | 0 | 0 | 4.61 | -52.02 | -67.9 | 1.72 | 160.61 | 142.25 | 1.02 | 75.86 | 168.42 | 0.64 | 4.92 | 33.33 | 0.04 | 100.0 | 300.0 | -205.29 | -209.43 | -153.0 |
| 22Q1 (10) | 2.27 | -58.95 | 137.58 | -2.5 | 78.22 | -55.28 | -2.79 | 53.03 | -215.29 | 0.17 | -19.05 | 165.38 | -0.23 | 96.13 | 96.99 | 2.39 | 48.45 | 38.15 | 0 | 0 | 0 | 9.61 | 74.24 | 45.87 | 0.66 | -7.04 | -15.38 | 0.58 | -43.69 | 5.45 | 0.61 | 10.91 | 35.56 | 0.02 | 100.0 | 100.0 | 187.60 | -46.06 | 131.37 |
| 21Q4 (9) | 5.53 | 247.8 | 395.72 | -11.48 | -109.11 | -16500.0 | -5.94 | -127.51 | -270.69 | 0.21 | -60.38 | -16.0 | -5.95 | -52.56 | -230.56 | 1.61 | -55.03 | 11.03 | 0 | 0 | 0 | 5.52 | -63.47 | 29.19 | 0.71 | 201.43 | -63.21 | 1.03 | 1244.44 | -6.36 | 0.55 | 12.24 | 30.95 | 0.01 | 0.0 | 0.0 | 347.80 | -10.32 | 384.56 |
| 21Q3 (8) | 1.59 | -52.82 | 51.43 | -5.49 | 19.5 | -2.43 | 21.59 | 82.35 | 564.3 | 0.53 | 581.82 | 1225.0 | -3.9 | -13.04 | 9.51 | 3.58 | -10.95 | 24.74 | 0 | 0 | 0 | 15.11 | 5.1 | 58.27 | -0.7 | -198.59 | -122.15 | -0.09 | -123.68 | -104.07 | 0.49 | 2.08 | 22.5 | 0.01 | 0.0 | 0.0 | 387.80 | 0.12 | 867.67 |
| 21Q2 (7) | 3.37 | 155.79 | 361.64 | -6.82 | -323.6 | -1362.96 | 11.84 | 389.26 | 1693.94 | -0.11 | 57.69 | -237.5 | -3.45 | 54.9 | -371.65 | 4.02 | 132.37 | 396.3 | 0 | 0 | 0 | 14.37 | 118.08 | 318.4 | 0.71 | -8.97 | -69.79 | 0.38 | -30.91 | -84.8 | 0.48 | 6.67 | 29.73 | 0.01 | 0.0 | 0.0 | 387.36 | 164.77 | 1428.2 |
| 21Q1 (6) | -6.04 | -222.99 | -233.63 | -1.61 | -2400.0 | 57.18 | 2.42 | -30.46 | 422.67 | -0.26 | -204.0 | -73.33 | -7.65 | -325.0 | -1106.58 | 1.73 | 19.31 | 170.31 | 0 | 0 | 0 | 6.59 | 54.31 | 14.1 | 0.78 | -59.59 | 95.0 | 0.55 | -50.0 | 22.22 | 0.45 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | -598.02 | -389.29 | -212.46 |
| 20Q4 (5) | -1.87 | -278.1 | -193.5 | 0.07 | 101.31 | -98.69 | 3.48 | 174.84 | 255.1 | 0.25 | 525.0 | -94.41 | -1.8 | 58.24 | -124.52 | 1.45 | -49.48 | 215.08 | 0 | 0 | 0 | 4.27 | -55.25 | 155.76 | 1.93 | -38.92 | 939.13 | 1.1 | -50.23 | -69.61 | 0.42 | 5.0 | 13.51 | 0.01 | 0.0 | 0.0 | -122.22 | -404.97 | -344.44 |
| 20Q3 (4) | 1.05 | 43.84 | 0.0 | -5.36 | -1092.59 | 0.0 | -4.65 | -804.55 | 0.0 | 0.04 | -50.0 | 0.0 | -4.31 | -439.37 | 0.0 | 2.87 | 254.32 | 0.0 | 0 | 0 | 0.0 | 9.54 | 177.85 | 0.0 | 3.16 | 34.47 | 0.0 | 2.21 | -11.6 | 0.0 | 0.4 | 8.11 | 0.0 | 0.01 | 0.0 | 0.0 | 40.08 | 58.11 | 0.0 |
| 20Q2 (3) | 0.73 | -83.85 | 0.0 | 0.54 | 114.36 | 0.0 | 0.66 | 188.0 | 0.0 | 0.08 | 153.33 | 0.0 | 1.27 | 67.11 | 0.0 | 0.81 | 26.56 | 0.0 | 0 | 0 | 0.0 | 3.44 | -40.53 | 0.0 | 2.35 | 487.5 | 0.0 | 2.5 | 455.56 | 0.0 | 0.37 | -5.13 | 0.0 | 0.01 | 0.0 | 0.0 | 25.35 | -95.23 | 0.0 |
| 20Q1 (2) | 4.52 | 126.0 | 0.0 | -3.76 | -170.41 | 0.0 | -0.75 | -176.53 | 0.0 | -0.15 | -103.36 | 0.0 | 0.76 | -89.65 | 0.0 | 0.64 | 150.79 | 0.0 | 0 | 0 | 0.0 | 5.78 | 175.41 | 0.0 | 0.4 | 273.91 | 0.0 | 0.45 | -87.57 | 0.0 | 0.39 | 5.41 | 0.0 | 0.01 | 0.0 | 0.0 | 531.76 | 963.53 | 0.0 |
| 19Q4 (1) | 2.0 | 0.0 | 0.0 | 5.34 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 4.47 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -7.66 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 3.62 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 50.00 | 0.0 | 0.0 |
