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) | -9.69 | 0 | -4.93 | 0 | -1.82 | 0 | -0.04 | 0 | -14.62 | 0 | 3.41 | -39.0 | 0.16 | 0 | 3.69 | -37.27 | -5.33 | 0 | -5.81 | 0 | 4.14 | 2.48 | 0.09 | -10.0 | 0.00 | 0 |
| 2022 (9) | 20.06 | 1810.48 | 50.19 | 0 | -18.73 | 0 | -0.37 | 0 | 70.25 | 0 | 5.59 | 88.22 | -0.22 | 0 | 5.88 | 120.59 | 0.16 | -91.92 | 4.62 | -39.45 | 4.04 | 6.32 | 0.1 | -9.09 | 229.00 | 2416.77 |
| 2021 (8) | 1.05 | 0 | -6.4 | 0 | 8.15 | 526.92 | 0.54 | 671.43 | -5.35 | 0 | 2.97 | 92.86 | -0.02 | 0 | 2.67 | 63.81 | 1.98 | 0 | 7.63 | 0 | 3.8 | -11.21 | 0.11 | -15.38 | 9.10 | 0 |
| 2020 (7) | -3.62 | 0 | 4.87 | 0 | 1.3 | -73.95 | 0.07 | 0 | 1.25 | 0 | 1.54 | -95.26 | -0.02 | 0 | 1.63 | -92.54 | -2.7 | 0 | -0.86 | 0 | 4.28 | -55.83 | 0.13 | -72.34 | -101.97 | 0 |
| 2019 (6) | 7.23 | 0 | -45.28 | 0 | 4.99 | -88.93 | -1.85 | 0 | -38.05 | 0 | 32.52 | 16.27 | -0.24 | 0 | 21.83 | -0.35 | -4.5 | 0 | -6.89 | 0 | 9.69 | -11.59 | 0.47 | -12.96 | 221.10 | 0 |
| 2018 (5) | -10.92 | 0 | -49.6 | 0 | 45.06 | 21.55 | 0.71 | 0 | -60.52 | 0 | 27.97 | 52.43 | -5.87 | 0 | 21.91 | 17.93 | -6.07 | 0 | -6.55 | 0 | 10.96 | 13.22 | 0.54 | 35.0 | -220.61 | 0 |
| 2017 (4) | -16.69 | 0 | -18.55 | 0 | 37.07 | -28.08 | -2.73 | 0 | -35.24 | 0 | 18.35 | -49.46 | 0.01 | 0 | 18.58 | -46.93 | -16.71 | 0 | -12.26 | 0 | 9.68 | 16.63 | 0.4 | 81.82 | 0.00 | 0 |
| 2016 (3) | -10.29 | 0 | -26.98 | 0 | 51.54 | 0 | -8.93 | 0 | -37.27 | 0 | 36.31 | 125.81 | -0.04 | 0 | 35.00 | 177.46 | -16.06 | 0 | -14.84 | 0 | 8.3 | -21.7 | 0.22 | 10.0 | 0.00 | 0 |
| 2015 (2) | 31.86 | 7.89 | -27.91 | 0 | -13.33 | 0 | 0.1 | -96.35 | 3.95 | -83.9 | 16.08 | 135.43 | -3.07 | 0 | 12.61 | 192.15 | 10.83 | -50.32 | 10.49 | -53.36 | 10.6 | 2.91 | 0.2 | 122.22 | 149.65 | 66.62 |
| 2014 (1) | 29.53 | -40.62 | -4.99 | 0 | -4.0 | 0 | 2.74 | 0 | 24.54 | -44.04 | 6.83 | 66.18 | 0 | 0 | 4.32 | 87.56 | 21.8 | -9.02 | 22.49 | -8.05 | 10.3 | -5.85 | 0.09 | 12.5 | 89.81 | -35.92 |
| 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) | -3.83 | 51.4 | -67.25 | 9.61 | 127.98 | 1913.21 | -7.69 | -154.12 | -25733.33 | 0 | 100.0 | -100.0 | 5.78 | 113.69 | 304.96 | 0.52 | -40.91 | -44.09 | 0.06 | 0 | 200.0 | 2.23 | -36.27 | -37.65 | -1.22 | 0.0 | -46.99 | -2.32 | -3214.29 | -727.03 | 1.05 | 1.94 | 0.96 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -7.88 | -315.3 | -158.36 | -34.34 | -803.68 | -6032.14 | 14.21 | 307.16 | 241.96 | -0.03 | -200.0 | 0.0 | -42.22 | -30057.14 | -1069.53 | 0.88 | 27.54 | 3.53 | 0 | 0 | -100.0 | 3.50 | -3.17 | 4.19 | -1.22 | -40.23 | -45.24 | -0.07 | -333.33 | 96.0 | 1.03 | 0.0 | 0.98 | 0.02 | 0.0 | 0.0 | -804.08 | -337.27 | 0 |
| 24Q1 (18) | 3.66 | 171.11 | 164.21 | -3.8 | -341.86 | -27.52 | 3.49 | 279.35 | -51.8 | 0.03 | 160.0 | 250.0 | -0.14 | -128.57 | 98.39 | 0.69 | -12.66 | -18.82 | 0 | -100.0 | -100.0 | 3.62 | 3.13 | -20.99 | -0.87 | 42.38 | 59.72 | 0.03 | 101.2 | 101.55 | 1.03 | -2.83 | 0.98 | 0.02 | 0.0 | 0.0 | 338.89 | 0 | 0 |
| 23Q4 (17) | 1.35 | 158.95 | -82.02 | -0.86 | -62.26 | 21.82 | 0.92 | 2966.67 | 9.52 | -0.05 | -171.43 | -350.0 | 0.49 | 117.38 | -92.36 | 0.79 | -15.05 | -26.17 | 0.03 | 50.0 | 0.0 | 3.51 | -2.05 | -38.59 | -1.51 | -81.93 | -79.76 | -2.5 | -775.68 | -117.39 | 1.06 | 1.92 | 1.92 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -2.29 | 24.92 | -125.16 | -0.53 | 5.36 | -102.34 | 0.03 | 100.3 | 100.2 | 0.07 | 333.33 | 0 | -2.82 | 21.88 | -108.88 | 0.93 | 9.41 | -16.22 | 0.02 | -77.78 | 100.07 | 3.58 | 6.51 | -38.6 | -0.83 | 1.19 | 20.95 | 0.37 | 121.14 | -84.58 | 1.04 | 1.96 | 1.96 | 0.02 | 0.0 | 0.0 | -160.14 | 0 | -160.54 |
| 23Q2 (15) | -3.05 | 46.49 | -58.85 | -0.56 | 81.21 | -102.3 | -10.01 | -238.26 | -5368.42 | -0.03 | -50.0 | -250.0 | -3.61 | 58.41 | -116.07 | 0.85 | 0.0 | -51.98 | 0.09 | 200.0 | -99.66 | 3.36 | -26.57 | -44.21 | -0.84 | 61.11 | -162.22 | -1.75 | 9.33 | -181.02 | 1.02 | 0.0 | 2.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -5.7 | -175.9 | -206.34 | -2.98 | -170.91 | -170.45 | 7.24 | 761.9 | 245.38 | -0.02 | -200.0 | 95.12 | -8.68 | -235.41 | -190.51 | 0.85 | -20.56 | -48.17 | 0.03 | 0.0 | -97.76 | 4.58 | -19.83 | -22.27 | -2.16 | -157.14 | -404.23 | -1.93 | -67.83 | -259.5 | 1.02 | -1.92 | 4.08 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 7.51 | -17.47 | 636.43 | -1.1 | -104.85 | 34.52 | 0.84 | 105.68 | -76.67 | 0.02 | 0 | -95.65 | 6.41 | -79.82 | 308.12 | 1.07 | -3.6 | 46.58 | 0.03 | 100.11 | 250.0 | 5.71 | -2.06 | 120.49 | -0.84 | 20.0 | -304.88 | -1.15 | -147.92 | -373.81 | 1.04 | 1.96 | 8.33 | 0.02 | 0.0 | -33.33 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 9.1 | 573.96 | 259.68 | 22.67 | -7.05 | 661.14 | -14.78 | -7878.95 | -1047.44 | 0 | -100.0 | -100.0 | 31.77 | 41.39 | 2203.97 | 1.11 | -37.29 | -1.77 | -27.92 | -206.04 | 0 | 5.83 | -3.23 | 45.59 | -1.05 | -177.78 | -220.69 | 2.4 | 11.11 | -2.04 | 1.02 | 2.0 | 6.25 | 0.02 | 0.0 | -33.33 | 264.53 | 538.14 | 259.68 |
| 22Q2 (11) | -1.92 | -135.82 | -235.21 | 24.39 | 476.6 | 7721.88 | 0.19 | 103.82 | 145.24 | 0.02 | 104.88 | -60.0 | 22.47 | 134.31 | 1942.73 | 1.77 | 7.93 | 216.07 | 26.33 | 1864.93 | 0 | 6.02 | 2.31 | 195.63 | 1.35 | 90.14 | 117.74 | 2.16 | 78.51 | -4.42 | 1.0 | 2.04 | 7.53 | 0.02 | -33.33 | -33.33 | -60.38 | -125.01 | -236.91 |
| 22Q1 (10) | 5.36 | 482.86 | 457.33 | 4.23 | 351.79 | 1275.0 | -4.98 | -238.33 | -246.04 | -0.41 | -189.13 | 0 | 9.59 | 411.36 | 615.59 | 1.64 | 124.66 | 192.86 | 1.34 | 6800.0 | 0 | 5.89 | 127.4 | 188.76 | 0.71 | 73.17 | 787.5 | 1.21 | 188.1 | -51.41 | 0.98 | 2.08 | 3.16 | 0.03 | 0.0 | 50.0 | 241.44 | 343.17 | 656.92 |
| 21Q4 (9) | -1.4 | -155.34 | 66.51 | -1.68 | 58.42 | -473.33 | 3.6 | 130.77 | 10.77 | 0.46 | 1433.33 | 1433.33 | -3.08 | -103.97 | 17.43 | 0.73 | -35.4 | 114.71 | -0.02 | 0 | 0.0 | 2.59 | -35.33 | 110.29 | 0.41 | -52.87 | 925.0 | 0.42 | -82.86 | -66.13 | 0.96 | 0.0 | -4.0 | 0.03 | 0.0 | 50.0 | -99.29 | -235.0 | 46.32 |
| 21Q3 (8) | 2.53 | 78.17 | -46.96 | -4.04 | -1162.5 | -349.38 | 1.56 | 471.43 | 124.88 | 0.03 | -40.0 | 200.0 | -1.51 | -237.27 | -123.63 | 1.13 | 101.79 | 232.35 | 0 | 0 | 0 | 4.00 | 96.49 | 181.36 | 0.87 | 40.32 | 307.14 | 2.45 | 8.41 | 8066.67 | 0.96 | 3.23 | -11.11 | 0.03 | 0.0 | 0.0 | 73.55 | 66.77 | -82.42 |
| 21Q2 (7) | 1.42 | 194.67 | 141.04 | -0.32 | 11.11 | -134.04 | -0.42 | -112.32 | -109.59 | 0.05 | 0 | 0.0 | 1.1 | 159.14 | 143.65 | 0.56 | 0.0 | -20.0 | 0 | 0 | 0 | 2.04 | -0.07 | -31.38 | 0.62 | 675.0 | 244.19 | 2.26 | -9.24 | 3328.57 | 0.93 | -2.11 | -14.68 | 0.03 | 50.0 | 0.0 | 44.10 | 201.72 | 113.38 |
| 21Q1 (6) | -1.5 | 64.11 | -97.37 | -0.36 | -180.0 | -119.35 | 3.41 | 4.92 | 5783.33 | 0 | -100.0 | 100.0 | -1.86 | 50.13 | -269.09 | 0.56 | 64.71 | 250.0 | 0 | 100.0 | 0 | 2.04 | 65.61 | 148.42 | 0.08 | 100.0 | 104.26 | 2.49 | 100.81 | 220.87 | 0.95 | -5.0 | -14.41 | 0.02 | 0.0 | -50.0 | -43.35 | 76.56 | 0 |
| 20Q4 (5) | -4.18 | -187.63 | -132.3 | 0.45 | -72.22 | 102.47 | 3.25 | 151.83 | 157.12 | 0.03 | 200.0 | 101.67 | -3.73 | -158.37 | 29.49 | 0.34 | 0.0 | -87.41 | -0.02 | 0 | 99.56 | 1.23 | -13.47 | -83.05 | 0.04 | 109.52 | 102.7 | 1.24 | 4033.33 | 375.56 | 1.0 | -7.41 | -55.16 | 0.02 | -33.33 | -81.82 | -184.96 | -144.2 | -127.01 |
| 20Q3 (4) | 4.77 | 237.86 | 0.0 | 1.62 | 72.34 | 0.0 | -6.27 | -243.15 | 0.0 | 0.01 | -80.0 | 0.0 | 6.39 | 353.57 | 0.0 | 0.34 | -51.43 | 0.0 | 0 | 0 | 0.0 | 1.42 | -52.08 | 0.0 | -0.42 | 2.33 | 0.0 | 0.03 | 142.86 | 0.0 | 1.08 | -0.92 | 0.0 | 0.03 | 0.0 | 0.0 | 418.42 | 226.98 | 0.0 |
| 20Q2 (3) | -3.46 | -355.26 | 0.0 | 0.94 | -49.46 | 0.0 | 4.38 | 7400.0 | 0.0 | 0.05 | 600.0 | 0.0 | -2.52 | -329.09 | 0.0 | 0.7 | 337.5 | 0.0 | 0 | 0 | 0.0 | 2.97 | 261.77 | 0.0 | -0.43 | 77.13 | 0.0 | -0.07 | 96.6 | 0.0 | 1.09 | -1.8 | 0.0 | 0.03 | -25.0 | 0.0 | -329.52 | 0 | 0.0 |
| 20Q1 (2) | -0.76 | -105.87 | 0.0 | 1.86 | 110.2 | 0.0 | -0.06 | 98.95 | 0.0 | -0.01 | 99.44 | 0.0 | 1.1 | 120.79 | 0.0 | 0.16 | -94.07 | 0.0 | 0 | 100.0 | 0.0 | 0.82 | -88.7 | 0.0 | -1.88 | -27.03 | 0.0 | -2.06 | -357.78 | 0.0 | 1.11 | -50.22 | 0.0 | 0.04 | -63.64 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 12.94 | 0.0 | 0.0 | -18.23 | 0.0 | 0.0 | -5.69 | 0.0 | 0.0 | -1.8 | 0.0 | 0.0 | -5.29 | 0.0 | 0.0 | 2.7 | 0.0 | 0.0 | -4.57 | 0.0 | 0.0 | 7.27 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 684.66 | 0.0 | 0.0 |
