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) | 26.09 | 172.91 | -0.83 | 0 | -5.2 | 0 | 3.21 | 124.48 | 25.26 | 762.12 | 8.11 | -1.7 | 1.72 | 0 | 3.10 | 4.94 | 4.64 | -36.26 | 6.09 | -8.42 | 4.89 | 12.67 | 1.78 | 35.88 | 204.47 | 163.07 |
| 2022 (9) | 9.56 | 0 | -6.63 | 0 | -7.04 | 0 | 1.43 | -38.36 | 2.93 | 0 | 8.25 | 49.73 | -0.44 | 0 | 2.96 | 22.96 | 7.28 | 104.49 | 6.65 | -2.21 | 4.34 | 17.62 | 1.31 | 23.58 | 77.72 | 0 |
| 2021 (8) | -5.73 | 0 | -1.68 | 0 | 3.09 | -37.32 | 2.32 | 792.31 | -7.41 | 0 | 5.51 | -33.13 | -1.43 | 0 | 2.40 | -41.84 | 3.56 | -23.93 | 6.8 | -50.36 | 3.69 | 12.16 | 1.06 | 17.78 | -49.61 | 0 |
| 2020 (7) | -9.07 | 0 | -4.01 | 0 | 4.93 | 0 | 0.26 | 100.0 | -13.08 | 0 | 8.24 | 102.96 | -1.45 | 0 | 4.13 | 83.89 | 4.68 | 817.65 | 13.7 | 581.59 | 3.29 | 13.06 | 0.9 | 38.46 | -50.70 | 0 |
| 2019 (6) | 27.96 | 0 | -5.63 | 0 | -11.99 | 0 | 0.13 | 0 | 22.33 | 0 | 4.06 | 10.63 | -1.07 | 0 | 2.25 | 6.2 | 0.51 | 0 | 2.01 | 0 | 2.91 | 4.68 | 0.65 | 14.04 | 501.97 | 0 |
| 2018 (5) | -8.74 | 0 | 4.87 | 0 | 7.13 | 41.19 | -0.33 | 0 | -3.87 | 0 | 3.67 | 160.28 | -0.23 | 0 | 2.12 | 103.93 | -0.59 | 0 | -0.23 | 0 | 2.78 | -0.36 | 0.57 | 50.0 | -280.13 | 0 |
| 2017 (4) | -3.01 | 0 | -0.54 | 0 | 5.05 | 0 | 0.21 | 0 | -3.55 | 0 | 1.41 | -2.76 | 0.29 | 0 | 1.04 | 3.9 | -0.42 | 0 | 3.12 | -44.97 | 2.79 | -13.89 | 0.38 | -33.33 | -47.85 | 0 |
| 2016 (3) | 18.88 | 21.57 | -8.12 | 0 | -23.43 | 0 | -0.31 | 0 | 10.76 | -46.47 | 1.45 | -14.71 | -0.26 | 0 | 1.00 | 3.04 | 3.39 | 205.41 | 5.67 | 173.91 | 3.24 | -21.17 | 0.57 | -1.72 | 199.16 | -13.31 |
| 2015 (2) | 15.53 | 0 | 4.57 | 0 | -8.58 | 0 | 0.72 | 0 | 20.1 | 0 | 1.7 | -37.5 | -0.4 | 0 | 0.97 | -36.95 | 1.11 | 0 | 2.07 | 187.5 | 4.11 | -12.92 | 0.58 | -24.68 | 229.73 | 0 |
| 2014 (1) | -5.08 | 0 | -10.4 | 0 | -11.29 | 0 | -0.7 | 0 | -15.48 | 0 | 2.72 | 33.33 | -0.42 | 0 | 1.54 | 50.26 | -2.02 | 0 | 0.72 | -84.21 | 4.72 | -3.08 | 0.77 | -14.44 | -81.80 | 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) | 8.19 | 210.23 | -53.83 | 0.24 | 108.3 | -95.64 | -0.01 | 99.27 | 99.95 | 1.36 | 267.57 | 133.01 | 8.43 | 3472.0 | -63.73 | 1.71 | -36.43 | -36.9 | -0.44 | -164.71 | -2300.0 | 2.77 | -21.66 | -37.09 | 1.78 | -34.8 | 229.63 | 0.95 | -68.65 | -73.24 | 1.38 | -4.17 | 15.0 | 0.54 | 35.0 | 14.89 | 285.37 | 426.41 | -16.03 |
| 24Q2 (19) | 2.64 | -35.92 | -44.65 | -2.89 | -1211.54 | 25.32 | -1.37 | -117.93 | -120.85 | 0.37 | 132.17 | -90.13 | -0.25 | -105.71 | -127.78 | 2.69 | 240.51 | 40.84 | 0.68 | 219.3 | 181.93 | 3.53 | 157.77 | 29.81 | 2.73 | 131.36 | -2.85 | 3.03 | 326.76 | -2.57 | 1.44 | 4.35 | 19.01 | 0.4 | -29.82 | 2.56 | 54.21 | -65.0 | -46.47 |
| 24Q1 (18) | 4.12 | 14.76 | 41300.0 | 0.26 | 126.0 | 117.81 | 7.64 | 22.44 | 496.88 | -1.15 | -134.43 | -1537.5 | 4.38 | 69.11 | 397.96 | 0.79 | -72.47 | 27.42 | -0.57 | -134.55 | -35.71 | 1.37 | -71.8 | 56.22 | 1.18 | 118.52 | 59.46 | 0.71 | 160.17 | 14.52 | 1.38 | 12.2 | 11.29 | 0.57 | 42.5 | 9.62 | 154.89 | -80.59 | 36963.16 |
| 23Q4 (17) | 3.59 | -79.76 | -73.7 | -1.0 | -118.18 | 63.64 | 6.24 | 132.35 | 140.84 | 3.34 | 181.07 | -67.38 | 2.59 | -88.86 | -76.24 | 2.87 | 5.9 | -36.92 | 1.65 | 8150.0 | -36.54 | 4.86 | 10.44 | -8.84 | 0.54 | 0.0 | -89.51 | -1.18 | -133.24 | -136.76 | 1.23 | 2.5 | 6.96 | 0.4 | -14.89 | 25.0 | 797.78 | 134.75 | 173.52 |
| 23Q3 (16) | 17.74 | 271.91 | 370.02 | 5.5 | 242.12 | 1379.07 | -19.29 | -393.61 | -324.83 | -4.12 | -209.87 | 41.06 | 23.24 | 2482.22 | 432.0 | 2.71 | 41.88 | 105.3 | 0.02 | 102.41 | 103.64 | 4.40 | 61.66 | 156.93 | 0.54 | -80.78 | -52.63 | 3.55 | 14.15 | 59.19 | 1.2 | -0.83 | 8.11 | 0.47 | 20.51 | 30.56 | 339.85 | 235.57 | 291.39 |
| 23Q2 (15) | 4.77 | 47800.0 | 164.99 | -3.87 | -165.07 | -3.75 | 6.57 | 413.28 | -29.88 | 3.75 | 4587.5 | 286.6 | 0.9 | 161.22 | 108.13 | 1.91 | 208.06 | 24.84 | -0.83 | -97.62 | 62.78 | 2.72 | 210.22 | 15.56 | 2.81 | 279.73 | 189.69 | 3.11 | 401.61 | 455.36 | 1.21 | -2.42 | 12.04 | 0.39 | -25.0 | 21.88 | 101.27 | 24203.18 | 127.04 |
| 23Q1 (14) | -0.01 | -100.07 | -100.1 | -1.46 | 46.91 | -640.74 | 1.28 | 108.38 | 113.18 | 0.08 | -99.22 | 102.87 | -1.47 | -113.49 | -114.55 | 0.62 | -86.37 | -27.06 | -0.42 | -116.15 | -61.54 | 0.88 | -83.54 | -46.58 | 0.74 | -85.63 | 3600.0 | 0.62 | -80.69 | -3.12 | 1.24 | 7.83 | 24.0 | 0.52 | 62.5 | 67.74 | -0.42 | -100.14 | -100.08 |
| 22Q4 (13) | 13.65 | 307.76 | 1009.76 | -2.75 | -539.53 | -204.56 | -15.28 | -278.09 | -2022.22 | 10.24 | 246.49 | 1302.74 | 10.9 | 255.71 | 182.38 | 4.55 | 244.7 | 302.65 | 2.6 | 572.73 | 2788.89 | 5.33 | 211.28 | 164.79 | 5.15 | 351.75 | 8683.33 | 3.21 | 43.95 | 18.89 | 1.15 | 3.6 | 17.35 | 0.32 | -11.11 | 18.52 | 291.67 | 264.26 | 836.65 |
| 22Q3 (12) | -6.57 | 10.49 | -193.06 | -0.43 | 88.47 | -2050.0 | 8.58 | -8.43 | 165.9 | -6.99 | -820.62 | -2812.5 | -7.0 | 36.77 | -199.43 | 1.32 | -13.73 | 127.59 | -0.55 | 75.34 | 25.68 | 1.71 | -27.29 | 63.6 | 1.14 | 17.53 | 75.38 | 2.23 | 298.21 | 123.0 | 1.11 | 2.78 | 19.35 | 0.36 | 12.5 | 24.14 | -177.57 | 52.58 | -155.84 |
| 22Q2 (11) | -7.34 | -174.67 | 40.57 | -3.73 | -1481.48 | -67.26 | 9.37 | 196.5 | 2.85 | 0.97 | 134.77 | 3.19 | -11.07 | -209.6 | 24.07 | 1.53 | 80.0 | -42.26 | -2.23 | -757.69 | -671.79 | 2.36 | 43.41 | -41.99 | 0.97 | 4750.0 | -42.6 | 0.56 | -12.5 | -69.06 | 1.08 | 8.0 | 20.0 | 0.32 | 3.23 | 23.08 | -374.49 | -174.29 | 9.94 |
| 22Q1 (10) | 9.83 | 699.19 | 692.17 | 0.27 | -89.73 | 113.11 | -9.71 | -1248.61 | -225.78 | -2.79 | -482.19 | -417.05 | 10.1 | 161.66 | 371.51 | 0.85 | -24.78 | -26.09 | -0.26 | -388.89 | 77.78 | 1.64 | -18.42 | -25.13 | 0.02 | 133.33 | -98.44 | 0.64 | -76.3 | -50.0 | 1.0 | 2.04 | 13.64 | 0.31 | 14.81 | 29.17 | 504.10 | 1518.87 | 828.82 |
| 21Q4 (9) | 1.23 | -82.58 | 136.94 | 2.63 | 13250.0 | 324.79 | -0.72 | 94.47 | -311.76 | 0.73 | 404.17 | 65.91 | 3.86 | -45.17 | 185.78 | 1.13 | 94.83 | -45.15 | 0.09 | 112.16 | -84.75 | 2.01 | 92.33 | -52.2 | -0.06 | -109.23 | -106.82 | 2.7 | 170.0 | 147.71 | 0.98 | 5.38 | 13.95 | 0.27 | -6.9 | 12.5 | 31.14 | -90.21 | 120.48 |
| 21Q3 (8) | 7.06 | 157.17 | 41.48 | -0.02 | 99.1 | -100.56 | -13.02 | -242.92 | -112.4 | -0.24 | -125.53 | 20.0 | 7.04 | 148.29 | -17.85 | 0.58 | -78.11 | -66.08 | -0.74 | -289.74 | -311.11 | 1.05 | -74.22 | -58.65 | 0.65 | -61.54 | -79.17 | 1.0 | -44.75 | -91.9 | 0.93 | 3.33 | 12.05 | 0.29 | 11.54 | 38.1 | 318.02 | 176.48 | 753.36 |
| 21Q2 (7) | -12.35 | -643.98 | 8.59 | -2.23 | -8.25 | 32.63 | 9.11 | 18.01 | 72.21 | 0.94 | 6.82 | 954.55 | -14.58 | -291.94 | 13.32 | 2.65 | 130.43 | 38.74 | 0.39 | 133.33 | 132.77 | 4.06 | 85.08 | 20.18 | 1.69 | 32.03 | -3.98 | 1.81 | 41.41 | 19.87 | 0.9 | 2.27 | 8.43 | 0.26 | 8.33 | 13.04 | -415.82 | -501.19 | 20.9 |
| 21Q1 (6) | -1.66 | 50.15 | -159.93 | -2.06 | -76.07 | 33.97 | 7.72 | 2170.59 | 42.17 | 0.88 | 100.0 | 300.0 | -3.72 | 17.33 | -962.86 | 1.15 | -44.17 | -54.9 | -1.17 | -298.31 | -72.06 | 2.19 | -47.91 | -77.3 | 1.28 | 45.45 | 219.63 | 1.28 | 17.43 | 203.23 | 0.88 | 2.33 | 14.29 | 0.24 | 0.0 | 14.29 | -69.17 | 54.51 | 0 |
| 20Q4 (5) | -3.33 | -166.73 | -140.36 | -1.17 | -132.68 | -172.09 | 0.34 | 105.55 | 132.69 | 0.44 | 246.67 | 186.27 | -4.5 | -152.51 | -157.54 | 2.06 | 20.47 | 74.58 | 0.59 | 427.78 | 2066.67 | 4.21 | 66.37 | 29.55 | 0.88 | -71.79 | 500.0 | 1.09 | -91.17 | 232.93 | 0.86 | 3.61 | 13.16 | 0.24 | 14.29 | 20.0 | -152.05 | -508.02 | -102.58 |
| 20Q3 (4) | 4.99 | 136.94 | 0.0 | 3.58 | 208.16 | 0.0 | -6.13 | -215.88 | 0.0 | -0.3 | -172.73 | 0.0 | 8.57 | 150.95 | 0.0 | 1.71 | -10.47 | 0.0 | -0.18 | 84.87 | 0.0 | 2.53 | -25.07 | 0.0 | 3.12 | 77.27 | 0.0 | 12.35 | 717.88 | 0.0 | 0.83 | 0.0 | 0.0 | 0.21 | -8.7 | 0.0 | 37.27 | 107.09 | 0.0 |
| 20Q2 (3) | -13.51 | -587.73 | 0.0 | -3.31 | -6.09 | 0.0 | 5.29 | -2.58 | 0.0 | -0.11 | -150.0 | 0.0 | -16.82 | -4705.71 | 0.0 | 1.91 | -25.1 | 0.0 | -1.19 | -75.0 | 0.0 | 3.38 | -65.05 | 0.0 | 1.76 | 264.49 | 0.0 | 1.51 | 221.77 | 0.0 | 0.83 | 7.79 | 0.0 | 0.23 | 9.52 | 0.0 | -525.68 | 0 | 0.0 |
| 20Q1 (2) | 2.77 | -66.42 | 0.0 | -3.12 | -625.58 | 0.0 | 5.43 | 622.12 | 0.0 | 0.22 | 143.14 | 0.0 | -0.35 | -104.48 | 0.0 | 2.55 | 116.1 | 0.0 | -0.68 | -2166.67 | 0.0 | 9.67 | 197.31 | 0.0 | -1.07 | -386.36 | 0.0 | -1.24 | -51.22 | 0.0 | 0.77 | 1.32 | 0.0 | 0.21 | 5.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 8.25 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 7.82 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 3.25 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 5892.86 | 0.0 | 0.0 |
