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) | 8.29 | -5.26 | -0.06 | 0 | -8.46 | 0 | -0.69 | 0 | 8.23 | 96.42 | 1.92 | -50.13 | 0 | 0 | 3.37 | -46.22 | 20.03 | -6.05 | 16.83 | -5.24 | 1.63 | 45.54 | 0.05 | -16.67 | 44.79 | -3.06 |
| 2022 (9) | 8.75 | -41.04 | -4.56 | 0 | -7.91 | 0 | 0.34 | 0 | 4.19 | -73.68 | 3.85 | -10.05 | 0 | 0 | 6.27 | -43.81 | 21.32 | 78.56 | 17.76 | 83.85 | 1.12 | 21.74 | 0.06 | 0.0 | 46.20 | -66.88 |
| 2021 (8) | 14.84 | 99.46 | 1.08 | 0 | 13.26 | 0 | -0.94 | 0 | 15.92 | 333.79 | 4.28 | -17.37 | 0 | 0 | 11.16 | -43.3 | 11.94 | 78.74 | 9.66 | 83.65 | 0.92 | 46.03 | 0.06 | 50.0 | 139.47 | 11.17 |
| 2020 (7) | 7.44 | 203.67 | -3.77 | 0 | -0.93 | 0 | -0.05 | 0 | 3.67 | 592.45 | 5.18 | 257.24 | 0 | 0 | 19.69 | 251.0 | 6.68 | 5.7 | 5.26 | 5.2 | 0.63 | -3.08 | 0.04 | 0.0 | 125.46 | 191.38 |
| 2019 (6) | 2.45 | -39.36 | -1.92 | 0 | -0.84 | 0 | -0.07 | 0 | 0.53 | 0 | 1.45 | 184.31 | 0 | 0 | 5.61 | 161.99 | 6.32 | -7.74 | 5.0 | 0.81 | 0.65 | 20.37 | 0.04 | -60.0 | 43.06 | -40.32 |
| 2018 (5) | 4.04 | 11.91 | -6.7 | 0 | 4.25 | 0 | -0.03 | 0 | -2.66 | 0 | 0.51 | 131.82 | 0 | 0 | 2.14 | 123.45 | 6.85 | -15.33 | 4.96 | -16.36 | 0.54 | 3.85 | 0.1 | 900.0 | 72.14 | 29.1 |
| 2017 (4) | 3.61 | 0 | -2.03 | 0 | -3.35 | 0 | 0.68 | 0 | 1.58 | 0 | 0.22 | 0 | 0 | 0 | 0.96 | 0 | 8.09 | 0 | 5.93 | 0 | 0.52 | 0 | 0.01 | 0 | 55.88 | 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) | 3.41 | 255.21 | 83.33 | 1.24 | 172.51 | 196.88 | -0.25 | 97.45 | -316.67 | 0.19 | -40.62 | 46.15 | 4.65 | 720.0 | 701.72 | 0.35 | -7.89 | -28.57 | 0 | 0 | 0 | 1.98 | -17.41 | -50.22 | 5.1 | 0.2 | 25.0 | 4.22 | 5.5 | 10.18 | 0.46 | 4.55 | 2.22 | 0.01 | 0.0 | 0.0 | 72.71 | 237.03 | 67.7 |
| 24Q2 (19) | 0.96 | -83.67 | 257.38 | -1.71 | 25.0 | -308.54 | -9.82 | -16266.67 | -3.92 | 0.32 | -17.95 | 210.34 | -0.75 | -120.83 | -457.14 | 0.38 | -64.49 | -22.45 | 0 | 0 | 0 | 2.39 | -66.94 | -28.5 | 5.09 | -4.68 | 5.17 | 4.0 | -18.37 | 6.38 | 0.44 | 2.33 | 15.79 | 0.01 | 0.0 | 0.0 | 21.57 | -80.41 | 246.77 |
| 24Q1 (18) | 5.88 | 25.11 | 151.28 | -2.28 | -232.56 | -72.73 | -0.06 | 45.45 | -105.17 | 0.39 | 153.42 | 160.0 | 3.6 | -43.93 | 252.94 | 1.07 | 197.22 | 84.48 | 0 | 0 | 0 | 7.23 | 158.84 | 112.55 | 5.34 | 12.18 | -15.91 | 4.9 | 26.94 | -8.92 | 0.43 | 0.0 | 16.22 | 0.01 | 0.0 | 0.0 | 110.11 | 0.74 | 171.05 |
| 23Q4 (17) | 4.7 | 152.69 | 138.58 | 1.72 | 234.38 | 191.98 | -0.11 | -83.33 | -450.0 | -0.73 | -661.54 | -248.98 | 6.42 | 1006.9 | 6320.0 | 0.36 | -26.53 | -47.06 | 0 | 0 | 0 | 2.80 | -29.55 | -32.96 | 4.76 | 16.67 | -20.53 | 3.86 | 0.78 | -23.56 | 0.43 | -4.44 | 38.71 | 0.01 | 0.0 | 0.0 | 109.30 | 152.1 | 197.95 |
| 23Q3 (16) | 1.86 | 404.92 | 10.06 | -1.28 | -256.1 | 7.25 | -0.06 | 99.37 | 0 | 0.13 | 144.83 | -82.43 | 0.58 | 176.19 | 87.1 | 0.49 | 0.0 | -50.51 | 0 | 0 | 0 | 3.97 | 18.62 | -38.68 | 4.08 | -15.7 | -25.14 | 3.83 | 1.86 | -17.99 | 0.45 | 18.42 | 60.71 | 0.01 | 0.0 | -50.0 | 43.36 | 394.97 | 27.5 |
| 23Q2 (15) | -0.61 | -126.07 | -121.33 | 0.82 | 162.12 | 392.86 | -9.45 | -914.66 | -28.05 | -0.29 | -293.33 | 67.05 | 0.21 | -79.41 | -91.86 | 0.49 | -15.52 | -62.02 | 0 | 0 | 0 | 3.34 | -1.73 | -58.7 | 4.84 | -23.78 | -14.18 | 3.76 | -30.11 | -15.32 | 0.38 | 2.7 | 40.74 | 0.01 | 0.0 | 0.0 | -14.70 | -136.18 | -124.26 |
| 23Q1 (14) | 2.34 | 18.78 | 4.93 | -1.32 | 29.41 | -26.92 | 1.16 | 5900.0 | 327.45 | 0.15 | -69.39 | 0 | 1.02 | 920.0 | -14.29 | 0.58 | -14.71 | -34.09 | 0 | 0 | 0 | 3.40 | -18.36 | -46.47 | 6.35 | 6.01 | 49.76 | 5.38 | 6.53 | 49.86 | 0.37 | 19.35 | 42.31 | 0.01 | 0.0 | 0.0 | 40.62 | 10.74 | -29.68 |
| 22Q4 (13) | 1.97 | 16.57 | -52.87 | -1.87 | -35.51 | -3840.0 | -0.02 | 0 | -100.11 | 0.49 | -33.78 | 216.67 | 0.1 | -67.74 | -97.64 | 0.68 | -31.31 | -43.33 | 0 | 0 | 0 | 4.17 | -35.57 | -60.53 | 5.99 | 9.91 | 82.07 | 5.05 | 8.14 | 75.96 | 0.31 | 10.71 | -18.42 | 0.01 | -50.0 | -50.0 | 36.69 | 7.89 | -71.3 |
| 22Q3 (12) | 1.69 | -40.91 | -77.99 | -1.38 | -392.86 | -2071.43 | 0 | 100.0 | 100.0 | 0.74 | 184.09 | 470.0 | 0.31 | -87.98 | -96.0 | 0.99 | -23.26 | 8.79 | 0 | 0 | 0 | 6.47 | -20.1 | -26.19 | 5.45 | -3.37 | 57.51 | 4.67 | 5.18 | 67.99 | 0.28 | 3.7 | 40.0 | 0.02 | 100.0 | 100.0 | 34.00 | -43.88 | -86.76 |
| 22Q2 (11) | 2.86 | 28.25 | 9433.33 | -0.28 | 73.08 | -380.0 | -7.38 | -1347.06 | -1606.12 | -0.88 | 0 | -8700.0 | 2.58 | 116.81 | 1884.62 | 1.29 | 46.59 | 30.3 | 0 | 0 | 0 | 8.10 | 27.36 | -26.71 | 5.64 | 33.02 | 102.15 | 4.44 | 23.68 | 112.44 | 0.27 | 3.85 | 50.0 | 0.01 | 0.0 | -50.0 | 60.59 | 4.88 | 4525.28 |
| 22Q1 (10) | 2.23 | -46.65 | -24.15 | -1.04 | -2180.0 | -220.93 | -0.51 | -102.81 | 77.92 | 0 | 100.0 | 100.0 | 1.19 | -71.87 | -68.68 | 0.88 | -26.67 | -25.42 | 0 | 0 | 0 | 6.36 | -39.81 | -58.89 | 4.24 | 28.88 | 75.93 | 3.59 | 25.09 | 86.98 | 0.26 | -31.58 | 62.5 | 0.01 | -50.0 | -50.0 | 57.77 | -54.81 | -58.73 |
| 21Q4 (9) | 4.18 | -45.57 | 175.0 | 0.05 | -28.57 | -86.84 | 18.12 | 696.05 | 1912.0 | -0.42 | -110.0 | -268.0 | 4.23 | -45.42 | 122.63 | 1.2 | 31.87 | 114.29 | 0 | 0 | 0 | 10.56 | 20.49 | 62.41 | 3.29 | -4.91 | 22.76 | 2.87 | 3.24 | 28.7 | 0.38 | 90.0 | 660.0 | 0.02 | 100.0 | 100.0 | 127.83 | -50.23 | 92.58 |
| 21Q3 (8) | 7.68 | 25500.0 | 178.26 | 0.07 | -30.0 | 107.22 | -3.04 | -720.41 | -70.79 | -0.2 | -1900.0 | -211.11 | 7.75 | 5861.54 | 332.96 | 0.91 | -8.08 | -25.41 | 0 | 0 | 0 | 8.77 | -20.66 | -52.57 | 3.46 | 24.01 | 164.12 | 2.78 | 33.01 | 159.81 | 0.2 | 11.11 | -23.08 | 0.01 | -50.0 | 0.0 | 256.86 | 19506.69 | 24.71 |
| 21Q2 (7) | 0.03 | -98.98 | -97.69 | 0.1 | -88.37 | 104.65 | 0.49 | 121.21 | -73.51 | -0.01 | 96.88 | 97.62 | 0.13 | -96.58 | 115.29 | 0.99 | -16.1 | -62.78 | 0 | 0 | 0 | 11.05 | -28.56 | -71.21 | 2.79 | 15.77 | 27.4 | 2.09 | 8.85 | 34.84 | 0.18 | 12.5 | 20.0 | 0.02 | 0.0 | 100.0 | 1.31 | -99.06 | -98.28 |
| 21Q1 (6) | 2.94 | 93.42 | 0 | 0.86 | 126.32 | 0 | -2.31 | -131.0 | 0 | -0.32 | -228.0 | 0 | 3.8 | 100.0 | 0 | 1.18 | 110.71 | 0 | 0 | 0 | 0 | 15.47 | 137.78 | 0 | 2.41 | -10.07 | 0 | 1.92 | -13.9 | 0 | 0.16 | 220.0 | 0 | 0.02 | 100.0 | 0 | 140.00 | 110.92 | 0 |
| 20Q4 (5) | 1.52 | -44.93 | 0 | 0.38 | 139.18 | 0 | -1.0 | 43.82 | 0 | 0.25 | 38.89 | 0 | 1.9 | 6.15 | 0 | 0.56 | -54.1 | 0 | 0 | 0 | 0 | 6.50 | -64.81 | 0 | 2.68 | 104.58 | 0 | 2.23 | 108.41 | 0 | 0.05 | -80.77 | 0 | 0.01 | 0.0 | 0 | 66.38 | -67.77 | 0 |
| 20Q3 (4) | 2.76 | 112.31 | 0.0 | -0.97 | 54.88 | 0.0 | -1.78 | -196.22 | 0.0 | 0.18 | 142.86 | 0.0 | 1.79 | 310.59 | 0.0 | 1.22 | -54.14 | 0.0 | 0 | 0 | 0.0 | 18.48 | -51.84 | 0.0 | 1.31 | -40.18 | 0.0 | 1.07 | -30.97 | 0.0 | 0.26 | 73.33 | 0.0 | 0.01 | 0.0 | 0.0 | 205.97 | 170.93 | 0.0 |
| 20Q2 (3) | 1.3 | 0 | 0.0 | -2.15 | 0 | 0.0 | 1.85 | 0 | 0.0 | -0.42 | 0 | 0.0 | -0.85 | 0 | 0.0 | 2.66 | 0 | 0.0 | 0 | 0 | 0.0 | 38.38 | 0 | 0.0 | 2.19 | 0 | 0.0 | 1.55 | 0 | 0.0 | 0.15 | 0 | 0.0 | 0.01 | 0 | 0.0 | 76.02 | 0 | 0.0 |
