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) | 24.12 | 73.15 | -9.19 | 0 | -5.17 | 0 | -2.72 | 0 | 14.93 | 499.6 | 10.25 | -15.78 | 0 | 0 | 8.87 | 2.22 | 8.64 | 3.23 | 5.97 | -25.47 | 5.69 | 4.21 | 0.06 | -45.45 | 205.80 | 100.63 |
| 2022 (9) | 13.93 | 0 | -11.44 | 0 | 3.12 | 85.71 | 1.76 | 0 | 2.49 | 0 | 12.17 | 3.4 | 0 | 0 | 8.67 | -11.27 | 8.37 | 30.17 | 8.01 | 72.63 | 5.46 | 26.1 | 0.11 | -21.43 | 102.58 | 0 |
| 2021 (8) | -3.23 | 0 | -5.01 | 0 | 1.68 | 0 | -0.76 | 0 | -8.24 | 0 | 11.77 | 71.08 | 0 | 0 | 9.77 | 40.5 | 6.43 | -4.6 | 4.64 | 0.65 | 4.33 | 19.28 | 0.14 | 75.0 | -35.46 | 0 |
| 2020 (7) | 4.69 | -76.81 | -14.82 | 0 | -0.69 | 0 | -1.87 | 0 | -10.13 | 0 | 6.88 | 483.05 | -0.73 | 0 | 6.96 | 495.55 | 6.74 | 3.22 | 4.61 | -7.8 | 3.63 | -19.33 | 0.08 | 60.0 | 56.37 | -73.38 |
| 2019 (6) | 20.22 | 94.05 | -1.84 | 0 | -10.38 | 0 | 0.7 | -66.67 | 18.38 | 166.38 | 1.18 | -56.46 | -0.92 | 0 | 1.17 | -55.61 | 6.53 | 53.29 | 5.0 | 35.14 | 4.5 | 7.14 | 0.05 | -44.44 | 211.73 | 62.35 |
| 2018 (5) | 10.42 | 76.91 | -3.52 | 0 | -0.14 | 0 | 2.1 | 0 | 6.9 | 569.9 | 2.71 | -35.48 | 0 | 0 | 2.63 | -31.85 | 4.26 | -25.26 | 3.7 | -14.75 | 4.2 | -2.78 | 0.09 | -30.77 | 130.41 | 94.62 |
| 2017 (4) | 5.89 | -40.92 | -4.86 | 0 | -3.0 | 0 | -0.78 | 0 | 1.03 | -84.35 | 4.2 | 35.05 | 0 | 0 | 3.86 | 34.85 | 5.7 | 48.05 | 4.34 | 15.12 | 4.32 | -9.05 | 0.13 | 18.18 | 67.01 | -42.0 |
| 2016 (3) | 9.97 | 5.95 | -3.39 | 0 | -1.85 | 0 | -0.17 | 0 | 6.58 | -8.1 | 3.11 | -15.72 | -0.31 | 0 | 2.86 | -34.28 | 3.85 | 68.86 | 3.77 | 22.4 | 4.75 | -3.65 | 0.11 | 10.0 | 115.53 | -0.43 |
| 2015 (2) | 9.41 | 20.03 | -2.25 | 0 | -7.24 | 0 | -0.13 | 0 | 7.16 | 569.16 | 3.69 | -43.84 | -0.05 | 0 | 4.36 | -34.71 | 2.28 | -59.93 | 3.08 | -43.38 | 4.93 | 14.92 | 0.1 | -44.44 | 116.03 | 46.66 |
| 2014 (1) | 7.84 | -6.89 | -6.77 | 0 | -0.8 | 0 | -0.31 | 0 | 1.07 | -82.2 | 6.57 | 109.24 | -0.01 | 0 | 6.67 | 81.76 | 5.69 | 54.62 | 5.44 | 37.72 | 4.29 | -2.72 | 0.18 | 5.88 | 79.11 | -19.85 |
| 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) | 1.53 | 26.45 | -85.4 | -1.02 | -36.0 | 57.85 | -4.18 | -448.33 | -151.81 | -0.45 | -225.0 | -542.86 | 0.51 | 10.87 | -93.67 | 0.75 | -33.63 | -69.01 | -0.22 | 0 | 0 | 2.21 | -38.05 | -75.05 | 2.86 | 116.67 | 31.8 | 1.62 | 19.12 | 14.89 | 1.47 | -1.34 | 6.52 | 0.03 | 50.0 | 200.0 | 49.04 | 16.31 | -86.9 |
| 24Q2 (19) | 1.21 | 207.08 | -68.16 | -0.75 | 27.88 | 69.01 | 1.2 | 1233.33 | 132.52 | 0.36 | 157.14 | 138.71 | 0.46 | 121.2 | -66.67 | 1.13 | 10.78 | -71.68 | 0 | 0 | 0 | 3.57 | 0.51 | -71.94 | 1.32 | -27.87 | -44.3 | 1.36 | 34.65 | -35.24 | 1.49 | 11.19 | 12.88 | 0.02 | 0.0 | 0.0 | 42.16 | 188.42 | -61.83 |
| 24Q1 (18) | -1.13 | -123.94 | -122.03 | -1.04 | -5.05 | 69.05 | 0.09 | 106.43 | -94.34 | -0.63 | 46.61 | -16.67 | -2.17 | -158.18 | -222.6 | 1.02 | -47.15 | -46.6 | 0 | 0 | 0 | 3.55 | -50.42 | -44.42 | 1.83 | 21.19 | -29.62 | 1.01 | 20.24 | -38.04 | 1.34 | -4.29 | -15.19 | 0.02 | 100.0 | 0.0 | -47.68 | -122.73 | -130.02 |
| 23Q4 (17) | 4.72 | -54.96 | -47.44 | -0.99 | 59.09 | 53.74 | -1.4 | 15.66 | 44.0 | -1.18 | -1585.71 | -6000.0 | 3.73 | -53.72 | -45.47 | 1.93 | -20.25 | -10.23 | 0 | 0 | 0 | 7.16 | -19.18 | 26.71 | 1.51 | -30.41 | -55.19 | 0.84 | -40.43 | -61.29 | 1.4 | 1.45 | -17.16 | 0.01 | 0.0 | -50.0 | 209.78 | -43.95 | -9.36 |
| 23Q3 (16) | 10.48 | 175.79 | 148.34 | -2.42 | 0.0 | 12.64 | -1.66 | 55.01 | -209.93 | -0.07 | 92.47 | -121.88 | 8.06 | 484.06 | 455.86 | 2.42 | -39.35 | -35.81 | 0 | 0 | 0 | 8.85 | -30.32 | -2.97 | 2.17 | -8.44 | 0.0 | 1.41 | -32.86 | -49.28 | 1.38 | 4.55 | 10.4 | 0.01 | -50.0 | -66.67 | 374.29 | 238.83 | 260.09 |
| 23Q2 (15) | 3.8 | -25.93 | 1004.76 | -2.42 | 27.98 | 32.59 | -3.69 | -332.08 | -224.66 | -0.93 | -72.22 | -158.33 | 1.38 | -22.03 | 134.41 | 3.99 | 108.9 | 3.64 | 0 | 0 | 0 | 12.71 | 99.05 | 4.63 | 2.37 | -8.85 | 97.5 | 2.1 | 28.83 | 36.36 | 1.32 | -16.46 | -12.0 | 0.02 | 0.0 | -33.33 | 110.47 | -30.45 | 907.45 |
| 23Q1 (14) | 5.13 | -42.87 | 350.0 | -3.36 | -57.01 | -14.29 | 1.59 | 163.6 | 38.26 | -0.54 | -2800.0 | -130.34 | 1.77 | -74.12 | 198.33 | 1.91 | -11.16 | -20.42 | 0 | 0 | 0 | 6.38 | 13.04 | -22.23 | 2.6 | -22.85 | 60.49 | 1.63 | -24.88 | 7.24 | 1.58 | -6.51 | 54.9 | 0.02 | 0.0 | -50.0 | 158.82 | -31.38 | 259.44 |
| 22Q4 (13) | 8.98 | 112.8 | 565.19 | -2.14 | 22.74 | -84.48 | -2.5 | -265.56 | 9.09 | 0.02 | -93.75 | 114.29 | 6.84 | 371.72 | 3500.0 | 2.15 | -42.97 | -2.27 | 0 | 0 | 0 | 5.65 | -38.12 | -15.24 | 3.37 | 55.3 | 79.26 | 2.17 | -21.94 | 114.85 | 1.69 | 35.2 | -7.65 | 0.02 | -33.33 | -50.0 | 231.44 | 122.67 | 393.75 |
| 22Q3 (12) | 4.22 | 1104.76 | 251.67 | -2.77 | 22.84 | -13750.0 | 1.51 | -48.99 | 5.59 | 0.32 | 188.89 | -81.07 | 1.45 | 136.16 | 22.88 | 3.77 | -2.08 | 81.25 | 0 | 0 | 0 | 9.13 | -24.86 | 44.75 | 2.17 | 80.83 | 77.87 | 2.78 | 80.52 | 137.61 | 1.25 | -16.67 | 48.81 | 0.03 | 0.0 | 50.0 | 103.94 | 859.76 | 75.83 |
| 22Q2 (11) | -0.42 | -136.84 | 64.41 | -3.59 | -22.11 | -566.23 | 2.96 | 157.39 | 236.36 | -0.36 | -120.22 | 55.56 | -4.01 | -122.78 | -878.05 | 3.85 | 60.42 | 9.07 | 0 | 0 | 0 | 12.15 | 47.97 | -4.83 | 1.2 | -25.93 | -26.38 | 1.54 | 1.32 | 40.0 | 1.5 | 47.06 | 82.93 | 0.03 | -25.0 | -25.0 | -13.68 | -130.96 | 77.28 |
| 22Q1 (10) | 1.14 | -15.56 | 124.78 | -2.94 | -153.45 | 36.23 | 1.15 | 141.82 | -45.75 | 1.78 | 1371.43 | 218.67 | -1.8 | -1047.37 | 80.46 | 2.4 | 9.09 | -39.39 | 0 | 0 | 0 | 8.21 | 23.19 | -44.53 | 1.62 | -13.83 | -4.71 | 1.52 | 50.5 | 11.76 | 1.02 | -44.26 | 21.43 | 0.04 | 0.0 | 33.33 | 44.19 | -5.74 | 121.42 |
| 21Q4 (9) | 1.35 | 12.5 | 55.17 | -1.16 | -5700.0 | 38.62 | -2.75 | -292.31 | -1864.29 | -0.14 | -108.28 | 89.15 | 0.19 | -83.9 | 118.63 | 2.2 | 5.77 | 13.4 | 0 | 0 | 100.0 | 6.66 | 5.67 | 6.57 | 1.88 | 54.1 | -13.76 | 1.01 | -13.68 | -15.83 | 1.83 | 117.86 | 67.89 | 0.04 | 100.0 | 33.33 | 46.88 | -20.7 | 25.0 |
| 21Q3 (8) | 1.2 | 201.69 | -49.79 | -0.02 | -102.6 | 99.53 | 1.43 | 62.5 | 163.27 | 1.69 | 308.64 | 181.67 | 1.18 | 387.8 | 162.11 | 2.08 | -41.08 | -34.8 | 0 | 0 | 100.0 | 6.30 | -50.6 | -42.25 | 1.22 | -25.15 | -52.53 | 1.17 | 6.36 | -23.03 | 0.84 | 2.44 | -1.18 | 0.02 | -50.0 | -33.33 | 59.11 | 198.19 | -40.64 |
| 21Q2 (7) | -1.18 | 74.35 | -197.52 | 0.77 | 116.7 | 118.12 | 0.88 | -58.49 | -48.54 | -0.81 | 46.0 | 0.0 | -0.41 | 95.55 | 86.51 | 3.53 | -10.86 | 124.84 | 0 | 0 | -100.0 | 12.76 | -13.76 | 64.2 | 1.63 | -4.12 | 46.85 | 1.1 | -19.12 | 41.03 | 0.82 | -2.38 | -2.38 | 0.04 | 33.33 | 100.0 | -60.20 | 70.81 | -181.6 |
| 21Q1 (6) | -4.6 | -628.74 | -2290.48 | -4.61 | -143.92 | -5.01 | 2.12 | 1614.29 | 0 | -1.5 | -16.28 | -305.41 | -9.21 | -802.94 | -120.33 | 3.96 | 104.12 | 742.55 | 0 | 100.0 | 100.0 | 14.80 | 136.7 | 481.22 | 1.7 | -22.02 | 93.18 | 1.36 | 13.33 | 22.52 | 0.84 | -22.94 | -1.18 | 0.03 | 0.0 | 200.0 | -206.28 | -650.07 | -2035.08 |
| 20Q4 (5) | 0.87 | -63.6 | -71.75 | -1.89 | 55.94 | -45.38 | -0.14 | 93.81 | 72.55 | -1.29 | -315.0 | -2050.0 | -1.02 | 46.32 | -157.3 | 1.94 | -39.18 | 49.23 | -0.12 | 63.64 | 0 | 6.25 | -42.73 | 16.53 | 2.18 | -15.18 | 52.45 | 1.2 | -21.05 | 21.21 | 1.09 | 28.24 | 6.86 | 0.03 | 0.0 | 0 | 37.50 | -62.34 | -75.53 |
| 20Q3 (4) | 2.39 | 97.52 | 0.0 | -4.29 | -0.94 | 0.0 | -2.26 | -232.16 | 0.0 | 0.6 | 174.07 | 0.0 | -1.9 | 37.5 | 0.0 | 3.19 | 103.18 | 0.0 | -0.33 | -144.0 | 0.0 | 10.92 | 40.46 | 0.0 | 2.57 | 131.53 | 0.0 | 1.52 | 94.87 | 0.0 | 0.85 | 1.19 | 0.0 | 0.03 | 50.0 | 0.0 | 99.58 | 34.97 | 0.0 |
| 20Q2 (3) | 1.21 | 476.19 | 0.0 | -4.25 | 3.19 | 0.0 | 1.71 | 0 | 0.0 | -0.81 | -118.92 | 0.0 | -3.04 | 27.27 | 0.0 | 1.57 | 234.04 | 0.0 | 0.75 | 200.0 | 0.0 | 7.77 | 205.27 | 0.0 | 1.11 | 26.14 | 0.0 | 0.78 | -29.73 | 0.0 | 0.84 | -1.18 | 0.0 | 0.02 | 100.0 | 0.0 | 73.78 | 592.13 | 0.0 |
| 20Q1 (2) | 0.21 | -93.18 | 0.0 | -4.39 | -237.69 | 0.0 | 0 | 100.0 | 0.0 | -0.37 | -516.67 | 0.0 | -4.18 | -334.83 | 0.0 | 0.47 | -63.85 | 0.0 | -0.75 | 0 | 0.0 | 2.55 | -52.55 | 0.0 | 0.88 | -38.46 | 0.0 | 1.11 | 12.12 | 0.0 | 0.85 | -16.67 | 0.0 | 0.01 | 0 | 0.0 | 10.66 | -93.04 | 0.0 |
| 19Q4 (1) | 3.08 | 0.0 | 0.0 | -1.3 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.37 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 153.23 | 0.0 | 0.0 |
