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) | 9.25 | 76.53 | -2.07 | 0 | -0.53 | 0 | -14.57 | 0 | 7.18 | 26.86 | 0.83 | -29.06 | -0.01 | 0 | 0.79 | -42.46 | 13.08 | 74.63 | 11.51 | 112.36 | 0.85 | 11.84 | 0.02 | 0.0 | 74.72 | -11.59 |
| 2022 (9) | 5.24 | 0 | 0.42 | 0 | -1.64 | 0 | -5.79 | 0 | 5.66 | 0 | 1.17 | 254.55 | -0.25 | 0 | 1.38 | 157.3 | 7.49 | 42.67 | 5.42 | 15.07 | 0.76 | 24.59 | 0.02 | -50.0 | 84.52 | 0 |
| 2021 (8) | -0.77 | 0 | -1.82 | 0 | 6.28 | 0 | 12.73 | 0 | -2.59 | 0 | 0.33 | -77.08 | -0.25 | 0 | 0.54 | -79.93 | 5.25 | 14.63 | 4.71 | -1.26 | 0.61 | 60.53 | 0.04 | 0.0 | -14.37 | 0 |
| 2020 (7) | 4.45 | -77.88 | -0.67 | 0 | -1.62 | 0 | -0.3 | 0 | 3.78 | -72.65 | 1.44 | 19.01 | -0.02 | 0 | 2.67 | 21.81 | 4.58 | -20.21 | 4.77 | -11.17 | 0.38 | 52.0 | 0.04 | 33.33 | 85.74 | -75.92 |
| 2019 (6) | 20.12 | 164.74 | -6.3 | 0 | -16.44 | 0 | 11.16 | 751.91 | 13.82 | 128.43 | 1.21 | 146.94 | 0.29 | 0 | 2.19 | 141.12 | 5.74 | -1.37 | 5.37 | 4.07 | 0.25 | 257.14 | 0.03 | 200.0 | 356.11 | 145.53 |
| 2018 (5) | 7.6 | 0 | -1.55 | 0 | -5.25 | 0 | 1.31 | 0 | 6.05 | 0 | 0.49 | 1125.0 | -1.0 | 0 | 0.91 | 812.27 | 5.82 | 250.6 | 5.16 | 76.11 | 0.07 | 0.0 | 0.01 | 0.0 | 145.04 | 0 |
| 2017 (4) | -23.82 | 0 | 1.41 | 0 | 20.42 | 0 | -0.35 | 0 | -22.41 | 0 | 0.04 | -55.56 | 0 | 0 | 0.10 | -41.06 | 1.66 | -60.0 | 2.93 | -22.89 | 0.07 | -12.5 | 0.01 | 0.0 | -791.36 | 0 |
| 2016 (3) | 13.42 | 0 | -0.24 | 0 | -5.51 | 0 | -2.98 | 0 | 13.18 | 0 | 0.09 | 50.0 | -0.22 | 0 | 0.17 | 10.35 | 4.15 | 41.16 | 3.8 | 35.71 | 0.08 | 0.0 | 0.01 | -50.0 | 344.99 | 0 |
| 2015 (2) | -2.49 | 0 | -0.58 | 0 | -0.28 | 0 | 0.23 | 0 | -3.07 | 0 | 0.06 | -53.85 | 0 | 0 | 0.15 | -39.46 | 2.94 | -55.45 | 2.8 | -52.38 | 0.08 | 0.0 | 0.02 | -33.33 | -85.86 | 0 |
| 2014 (1) | 5.67 | -66.76 | -0.36 | 0 | -3.45 | 0 | -13.76 | 0 | 5.31 | -66.67 | 0.13 | 0.0 | 0 | 0 | 0.25 | 3.29 | 6.6 | 0.15 | 5.88 | -5.62 | 0.08 | 14.29 | 0.03 | 0.0 | 94.66 | -64.88 |
| 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) | 3.17 | 160.73 | 35.47 | -0.16 | 89.04 | 33.33 | -7.5 | -663.91 | -1430.61 | -3.29 | -215.03 | -213.84 | 3.01 | 145.06 | 43.33 | 0.16 | 6.67 | 60.0 | 0 | 100.0 | 0 | 0.64 | -5.36 | 59.42 | 3.93 | 91.71 | 74.67 | 3.49 | 108.98 | 64.62 | 0.2 | 17.65 | -4.76 | 0 | 0 | 0 | 85.91 | 130.28 | -14.46 |
| 24Q2 (19) | -5.22 | -232.82 | -296.98 | -1.46 | 19.78 | -108.57 | 1.33 | 120.81 | 114.52 | 2.86 | 141.57 | 177.51 | -6.68 | -416.59 | -442.56 | 0.15 | 36.36 | -76.92 | -0.01 | 0 | 95.0 | 0.68 | 25.92 | -72.44 | 2.05 | 31.41 | -52.76 | 1.67 | 12.08 | -53.48 | 0.17 | -22.73 | -19.05 | 0 | 0 | 0 | -283.70 | -223.44 | -506.81 |
| 24Q1 (18) | 3.93 | 655.77 | 5.36 | -1.82 | 0 | -61.06 | -6.39 | -587.79 | -226.02 | -6.88 | -467.91 | 56.01 | 2.11 | 305.77 | -18.85 | 0.11 | 168.75 | -54.17 | 0 | 0 | -100.0 | 0.54 | 201.92 | -49.11 | 1.56 | -35.54 | -61.76 | 1.49 | -25.13 | -60.79 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 229.82 | 876.75 | 147.08 |
| 23Q4 (17) | 0.52 | -77.78 | -83.85 | 0 | 100.0 | 100.0 | 1.31 | 367.35 | 670.59 | 1.87 | -35.29 | 619.23 | 0.52 | -75.24 | -83.01 | -0.16 | -260.0 | -1700.0 | 0 | 0 | 100.0 | -0.53 | -231.25 | -1417.8 | 2.42 | 7.56 | -7.98 | 1.99 | -6.13 | -5.24 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | 23.53 | -76.57 | -83.12 |
| 23Q3 (16) | 2.34 | -11.7 | 140.7 | -0.24 | 65.71 | -115.29 | -0.49 | -179.03 | -111.75 | 2.89 | 178.32 | 558.73 | 2.1 | 7.69 | 150.24 | 0.1 | -84.62 | -85.51 | 0 | 100.0 | -100.0 | 0.40 | -83.64 | -88.24 | 2.25 | -48.16 | 28.57 | 2.12 | -40.95 | 92.73 | 0.21 | 0.0 | 10.53 | 0 | 0 | 0 | 100.43 | 44.01 | 122.53 |
| 23Q2 (15) | 2.65 | -28.95 | 153.21 | -0.7 | 38.05 | 30.0 | 0.62 | 131.63 | 134.44 | -3.69 | 76.41 | -1319.23 | 1.95 | -25.0 | 132.61 | 0.65 | 170.83 | 51.16 | -0.2 | -205.26 | 44.44 | 2.45 | 132.52 | 15.58 | 4.34 | 6.37 | 183.66 | 3.59 | -5.53 | 307.95 | 0.21 | 0.0 | 10.53 | 0 | 0 | -100.0 | 69.74 | -25.03 | 115.12 |
| 23Q1 (14) | 3.73 | 15.84 | -70.75 | -1.13 | -606.25 | -11400.0 | -1.96 | -1252.94 | 53.11 | -15.64 | -6115.38 | -203.1 | 2.6 | -15.03 | -79.62 | 0.24 | 2300.0 | 500.0 | 0.19 | 211.76 | 416.67 | 1.05 | 2539.37 | 409.05 | 4.08 | 55.13 | 156.6 | 3.8 | 80.95 | 183.58 | 0.21 | 0.0 | 16.67 | 0 | 0 | -100.0 | 93.02 | -33.27 | -88.84 |
| 22Q4 (13) | 3.22 | 156.0 | 132.26 | -0.16 | -110.19 | -117.78 | 0.17 | -95.92 | -98.27 | 0.26 | 141.27 | 8.33 | 3.06 | 173.21 | 133.7 | 0.01 | -98.55 | -88.89 | -0.17 | -150.0 | -6.25 | 0.04 | -98.83 | -90.74 | 2.63 | 50.29 | 40.64 | 2.1 | 90.91 | 14.75 | 0.21 | 10.53 | 31.25 | 0 | 0 | -100.0 | 139.39 | 131.27 | 127.93 |
| 22Q3 (12) | -5.75 | -15.46 | -255.83 | 1.57 | 257.0 | 315.07 | 4.17 | 331.67 | 5312.5 | -0.63 | -142.31 | -106.54 | -4.18 | 30.1 | -241.22 | 0.69 | 60.47 | 666.67 | 0.34 | 194.44 | 950.0 | 3.41 | 60.78 | 446.48 | 1.75 | 14.38 | -16.27 | 1.1 | 25.0 | -31.68 | 0.19 | 0.0 | 35.71 | 0 | -100.0 | -100.0 | -445.74 | 3.33 | -312.6 |
| 22Q2 (11) | -4.98 | -139.06 | -2590.0 | -1.0 | -10100.0 | -257.14 | -1.8 | 56.94 | 21.05 | -0.26 | 94.96 | -106.99 | -5.98 | -146.87 | -7375.0 | 0.43 | 975.0 | 377.78 | -0.36 | -500.0 | -1100.0 | 2.12 | 924.09 | 258.04 | 1.53 | -3.77 | 96.15 | 0.88 | -34.33 | 31.34 | 0.19 | 5.56 | 18.75 | 0.01 | 0.0 | 0.0 | -461.11 | -155.33 | -2036.67 |
| 22Q1 (10) | 12.75 | 227.76 | 140.11 | 0.01 | -98.89 | 100.58 | -4.18 | -142.57 | -254.24 | -5.16 | -2250.0 | -507.06 | 12.76 | 240.53 | 254.44 | 0.04 | -55.56 | -33.33 | -0.06 | 62.5 | -500.0 | 0.21 | -51.99 | -61.71 | 1.59 | -14.97 | 218.0 | 1.34 | -26.78 | 127.12 | 0.18 | 12.5 | 20.0 | 0.01 | 0.0 | 0.0 | 833.33 | 267.0 | 17.7 |
| 21Q4 (9) | -9.98 | -370.46 | -222.76 | 0.9 | 223.29 | 226.76 | 9.82 | 12375.0 | 420.92 | 0.24 | -97.51 | 112.7 | -9.08 | -406.76 | -222.37 | 0.09 | 0.0 | -88.61 | -0.16 | -300.0 | -151.61 | 0.43 | -30.87 | -90.97 | 1.87 | -10.53 | -13.43 | 1.83 | 13.66 | -5.67 | 0.16 | 14.29 | 60.0 | 0.01 | 0.0 | 0.0 | -499.00 | -338.01 | -225.82 |
| 21Q3 (8) | 3.69 | 1745.0 | 272.43 | -0.73 | -160.71 | -392.0 | -0.08 | 96.49 | -104.73 | 9.63 | 158.87 | 301.25 | 2.96 | 3800.0 | 256.61 | 0.09 | 0.0 | -83.64 | -0.04 | -33.33 | 20.0 | 0.62 | 5.34 | -86.26 | 2.09 | 167.95 | 129.67 | 1.61 | 140.3 | 73.12 | 0.14 | -12.5 | 40.0 | 0.01 | 0.0 | 0.0 | 209.66 | 780.57 | 201.89 |
| 21Q2 (7) | 0.2 | -96.23 | 109.76 | -0.28 | 83.63 | 24.32 | -2.28 | -93.22 | -406.67 | 3.72 | 537.65 | 681.25 | -0.08 | -102.22 | 96.69 | 0.09 | 50.0 | 12.5 | -0.03 | -200.0 | -400.0 | 0.59 | 9.51 | 1.54 | 0.78 | 56.0 | 11.43 | 0.67 | 13.56 | -43.7 | 0.16 | 6.67 | 77.78 | 0.01 | 0.0 | 0.0 | 23.81 | -96.64 | 114.98 |
| 21Q1 (6) | 5.31 | -34.69 | 921.15 | -1.71 | -140.85 | -1168.75 | -1.18 | 61.44 | -661.9 | -0.85 | 55.03 | -372.22 | 3.6 | -51.48 | 429.41 | 0.06 | -92.41 | 50.0 | -0.01 | -103.23 | 96.77 | 0.54 | -88.67 | 56.36 | 0.5 | -76.85 | -37.5 | 0.59 | -69.59 | -15.71 | 0.15 | 50.0 | 66.67 | 0.01 | 0.0 | 0.0 | 708.00 | 78.52 | 989.23 |
| 20Q4 (5) | 8.13 | 479.91 | 92.2 | -0.71 | -384.0 | 81.22 | -3.06 | -281.07 | -350.82 | -1.89 | -178.75 | -203.28 | 7.42 | 492.59 | 1548.89 | 0.79 | 43.64 | 154.84 | 0.31 | 720.0 | 0 | 4.78 | 5.17 | 128.95 | 2.16 | 137.36 | 74.19 | 1.94 | 108.6 | 61.67 | 0.1 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 396.59 | 292.73 | 20.94 |
| 20Q3 (4) | -2.14 | -4.39 | 0.0 | 0.25 | 167.57 | 0.0 | 1.69 | 475.56 | 0.0 | 2.4 | 475.0 | 0.0 | -1.89 | 21.9 | 0.0 | 0.55 | 587.5 | 0.0 | -0.05 | -600.0 | 0.0 | 4.54 | 678.33 | 0.0 | 0.91 | 30.0 | 0.0 | 0.93 | -21.85 | 0.0 | 0.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | -205.77 | -29.48 | 0.0 |
| 20Q2 (3) | -2.05 | -494.23 | 0.0 | -0.37 | -331.25 | 0.0 | -0.45 | -314.29 | 0.0 | -0.64 | -255.56 | 0.0 | -2.42 | -455.88 | 0.0 | 0.08 | 100.0 | 0.0 | 0.01 | 103.23 | 0.0 | 0.58 | 68.64 | 0.0 | 0.7 | -12.5 | 0.0 | 1.19 | 70.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -158.91 | -344.48 | 0.0 |
| 20Q1 (2) | 0.52 | -87.71 | 0.0 | 0.16 | 104.23 | 0.0 | 0.21 | -82.79 | 0.0 | -0.18 | -109.84 | 0.0 | 0.68 | 51.11 | 0.0 | 0.04 | -87.1 | 0.0 | -0.31 | 0 | 0.0 | 0.35 | -83.41 | 0.0 | 0.8 | -35.48 | 0.0 | 0.7 | -41.67 | 0.0 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 65.00 | -80.18 | 0.0 |
| 19Q4 (1) | 4.23 | 0.0 | 0.0 | -3.78 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 327.91 | 0.0 | 0.0 |
