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) | 23.8 | -70.1 | -21.34 | 0 | -7.65 | 0 | -2.64 | 0 | 2.46 | -92.45 | 20.34 | -52.92 | -0.06 | 0 | 9.12 | -39.04 | -40.01 | 0 | -67.83 | 0 | 45.95 | -7.23 | 2.46 | -4.65 | 0.00 | 0 |
| 2022 (9) | 79.59 | 82.84 | -46.99 | 0 | 2.96 | -91.66 | -3.03 | 0 | 32.6 | -21.14 | 43.2 | -8.71 | 0 | 0 | 14.96 | 15.15 | -4.66 | 0 | 0.38 | -98.26 | 49.53 | -1.65 | 2.58 | 10.73 | 151.63 | 159.4 |
| 2021 (8) | 43.53 | 0 | -2.19 | 0 | 35.5 | 0 | 9.52 | 0 | 41.34 | 0 | 47.32 | 0 | 0 | 0 | 12.99 | 0 | 21.1 | 0 | 21.78 | 0 | 50.36 | 0 | 2.33 | 0 | 58.45 | 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) | 8.65 | 27.39 | 118.99 | 3.5 | 20.27 | 132.83 | -18.1 | -13.84 | -1010.43 | 0.15 | 650.0 | 117.86 | 12.15 | 25.26 | 281.07 | 2.65 | -27.79 | -58.98 | -0.59 | 74.89 | -126.92 | 3.96 | -28.71 | -62.24 | -1.23 | 53.58 | 83.9 | 0.07 | 102.32 | 101.05 | 9.94 | -4.51 | -13.79 | 1.25 | 98.41 | 98.41 | 76.82 | -9.26 | 7.16 |
| 24Q2 (19) | 6.79 | -10.78 | -29.2 | 2.91 | 244.78 | 318.8 | -15.9 | -96.3 | -298.01 | 0.02 | 120.0 | -88.89 | 9.7 | 73.21 | 17.43 | 3.67 | 15.77 | -14.25 | -2.35 | -1466.67 | -718.42 | 5.56 | -2.16 | -24.14 | -2.65 | 49.23 | 74.64 | -3.02 | 35.33 | 66.89 | 10.41 | -5.1 | -9.0 | 0.63 | 0.0 | 5.0 | 84.66 | -22.9 | -74.22 |
| 24Q1 (18) | 7.61 | 105.68 | 16.01 | -2.01 | 64.11 | 46.54 | -8.1 | 30.11 | -229.27 | -0.1 | 90.65 | 88.89 | 5.6 | 394.74 | 100.0 | 3.17 | -13.62 | -46.45 | -0.15 | -15.38 | -275.0 | 5.68 | -13.76 | -54.65 | -5.22 | 36.73 | 61.81 | -4.67 | 88.21 | 62.43 | 10.97 | -2.75 | -6.16 | 0.63 | 1.61 | 3.28 | 109.81 | 0 | 0 |
| 23Q4 (17) | 3.7 | -6.33 | -82.24 | -5.6 | 47.47 | 22.22 | -11.59 | -611.04 | -529.26 | -1.07 | -27.38 | -197.22 | -1.9 | 71.68 | -113.94 | 3.67 | -43.19 | -70.43 | -0.13 | 50.0 | 69.05 | 6.58 | -37.23 | -68.87 | -8.25 | -7.98 | 2.83 | -39.62 | -495.79 | -426.86 | 11.28 | -2.17 | -8.52 | 0.62 | -1.59 | -3.12 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 3.95 | -58.81 | -79.1 | -10.66 | -701.5 | 20.27 | -1.63 | -120.3 | -110.3 | -0.84 | -566.67 | 45.81 | -6.71 | -181.23 | -221.34 | 6.46 | 50.93 | -30.69 | -0.26 | -168.42 | -105.73 | 10.49 | 43.22 | -24.78 | -7.64 | 26.89 | -74.83 | -6.65 | 27.08 | -85.75 | 11.53 | 0.79 | -7.69 | 0.63 | 5.0 | -3.08 | 71.69 | -78.17 | -63.74 |
| 23Q2 (15) | 9.59 | 46.19 | -57.45 | -1.33 | 64.63 | 89.92 | 8.03 | 426.42 | 152.9 | 0.18 | 120.0 | 120.93 | 8.26 | 195.0 | -11.66 | 4.28 | -27.7 | -64.74 | 0.38 | 1050.0 | 108.82 | 7.32 | -41.51 | -53.06 | -10.45 | 23.56 | -460.34 | -9.12 | 26.63 | -334.45 | 11.44 | -2.14 | -6.38 | 0.6 | -1.64 | -4.76 | 328.42 | 0 | 143.91 |
| 23Q1 (14) | 6.56 | -68.51 | -62.12 | -3.76 | 47.78 | 71.6 | -2.46 | -191.11 | -547.37 | -0.9 | -150.0 | -246.15 | 2.8 | -79.46 | -31.37 | 5.92 | -52.3 | -36.55 | -0.04 | 90.48 | -122.22 | 12.52 | -40.8 | 14.69 | -13.67 | -61.01 | -357.92 | -12.43 | -65.29 | -263.77 | 11.69 | -5.19 | -6.33 | 0.61 | -4.69 | -6.15 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 20.83 | 10.21 | -27.72 | -7.2 | 46.15 | -108.7 | 2.7 | -82.94 | 125.12 | -0.36 | 76.77 | -119.57 | 13.63 | 146.47 | -46.28 | 12.41 | 33.15 | 22.15 | -0.42 | -109.25 | 85.21 | 21.15 | 51.7 | 105.11 | -8.49 | -94.28 | -213.5 | -7.52 | -110.06 | -270.14 | 12.33 | -1.28 | -4.05 | 0.64 | -1.54 | 12.28 | 382.20 | 93.33 | 136.59 |
| 22Q3 (12) | 18.9 | -16.15 | -20.42 | -13.37 | -1.36 | -416.22 | 15.83 | 204.28 | -43.54 | -1.55 | -80.23 | -131.31 | 5.53 | -40.86 | -73.87 | 9.32 | -23.23 | 3.79 | 4.54 | 205.34 | 60.99 | 13.94 | -10.63 | 60.38 | -4.37 | -250.69 | -141.38 | -3.58 | -192.03 | -127.62 | 12.49 | 2.21 | -2.95 | 0.65 | 3.17 | 16.07 | 197.70 | 46.83 | 119.67 |
| 22Q2 (11) | 22.54 | 30.14 | 17438.46 | -13.19 | 0.38 | -36.68 | -15.18 | -3894.74 | -362.63 | -0.86 | -230.77 | -120.19 | 9.35 | 129.17 | 195.6 | 12.14 | 30.12 | 12.2 | -4.31 | -2494.44 | -67.7 | 15.60 | 42.91 | 35.04 | 2.9 | -45.28 | -54.33 | 3.89 | -48.75 | -44.43 | 12.22 | -2.08 | -3.4 | 0.63 | -3.08 | 10.53 | 134.65 | 61.08 | 21042.87 |
| 22Q1 (10) | 17.32 | -39.9 | 294.39 | -13.24 | -283.77 | -198.07 | -0.38 | 96.47 | -103.06 | -0.26 | -114.13 | 83.01 | 4.08 | -83.92 | -11.11 | 9.33 | -8.17 | -46.26 | 0.18 | 106.34 | -93.05 | 10.92 | 5.86 | -56.74 | 5.3 | -29.14 | 261.09 | 7.59 | 71.72 | 391.92 | 12.48 | -2.88 | 4.09 | 0.65 | 14.04 | 3.17 | 83.59 | -48.26 | 194.0 |
| 21Q4 (9) | 28.82 | 21.35 | 0 | -3.45 | -33.2 | 0 | -10.75 | -138.34 | 0 | 1.84 | -62.83 | 0 | 25.37 | 19.9 | 0 | 10.16 | 13.14 | 0 | -2.84 | -200.71 | 0 | 10.31 | 18.62 | 0 | 7.48 | -29.17 | 0 | 4.42 | -65.9 | 0 | 12.85 | -0.16 | 0 | 0.57 | 1.79 | 0 | 161.55 | 79.5 | 0 |
| 21Q3 (8) | 23.75 | 18369.23 | 0 | -2.59 | 73.16 | 0 | 28.04 | 385.12 | 0 | 4.95 | 16.2 | 0 | 21.16 | 316.36 | 0 | 8.98 | -17.01 | 0 | 2.82 | 209.73 | 0 | 8.69 | -24.75 | 0 | 10.56 | 66.3 | 0 | 12.96 | 85.14 | 0 | 12.87 | 1.74 | 0 | 0.56 | -1.75 | 0 | 90.00 | 14097.87 | 0 |
| 21Q2 (7) | -0.13 | 98.54 | -101.09 | -9.65 | -171.48 | 54.11 | 5.78 | -53.5 | -71.71 | 4.26 | 378.43 | 240.8 | -9.78 | -313.07 | -7.47 | 10.82 | -37.67 | -33.33 | -2.57 | -199.23 | 0 | 11.55 | -54.22 | -53.59 | 6.35 | 293.01 | 128.08 | 7.0 | 369.23 | 129.14 | 12.65 | 5.5 | -42.32 | 0.57 | -9.52 | -55.47 | -0.64 | 99.28 | 0 |
| 21Q1 (6) | -8.91 | 0 | 0 | 13.5 | 0 | 0 | 12.43 | 0 | 0 | -1.53 | 0 | 0 | 4.59 | 0 | 0 | 17.36 | 0 | 0 | 2.59 | 0 | 0 | 25.24 | 0 | 0 | -3.29 | 0 | 0 | -2.6 | 0 | 0 | 11.99 | 0 | 0 | 0.63 | 0 | 0 | -88.92 | 0 | 0 |
