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) | -7.12 | 0 | -13.96 | 0 | 17.78 | 57.9 | -6.13 | 0 | -21.08 | 0 | 0.22 | -4.35 | 0 | 0 | 0.58 | -66.34 | -2.8 | 0 | -1.95 | 0 | 5.41 | -1.28 | 0.52 | 1.96 | -178.89 | 0 |
| 2022 (9) | -16.0 | 0 | -4.85 | 0 | 11.26 | -66.97 | 0.32 | 0 | -20.85 | 0 | 0.23 | -88.02 | 0 | 0 | 1.73 | -68.71 | -9.41 | 0 | -13.76 | 0 | 5.48 | 3.59 | 0.51 | -34.62 | 0.00 | 0 |
| 2021 (8) | -27.92 | 0 | -1.59 | 0 | 34.09 | 0 | -0.14 | 0 | -29.51 | 0 | 1.92 | -53.85 | 0.74 | 0 | 5.53 | -21.4 | -4.12 | 0 | -6.54 | 0 | 5.29 | 9.98 | 0.78 | 20.0 | 0.00 | 0 |
| 2020 (7) | 20.51 | -37.22 | -6.61 | 0 | -9.35 | 0 | 0.11 | -93.89 | 13.9 | -57.32 | 4.16 | 324.49 | -0.76 | 0 | 7.03 | 459.96 | 4.06 | -73.81 | 1.67 | 156.92 | 4.81 | 64.73 | 0.65 | 10.17 | 287.66 | -63.37 |
| 2019 (6) | 32.67 | 1833.14 | -0.1 | 0 | -32.49 | 0 | 1.8 | 0 | 32.57 | 9205.71 | 0.98 | -5.77 | -0.01 | 0 | 1.26 | -11.7 | 15.5 | 125.95 | 0.65 | -59.88 | 2.92 | -4.89 | 0.59 | 1.72 | 785.34 | 2348.95 |
| 2018 (5) | 1.69 | -79.31 | -1.34 | 0 | -2.7 | 0 | -0.57 | 0 | 0.35 | -89.86 | 1.04 | 3366.67 | 0 | 0 | 1.42 | 2228.49 | 6.86 | 9.76 | 1.62 | -72.26 | 3.07 | 94.3 | 0.58 | 13.73 | 32.07 | -68.87 |
| 2017 (4) | 8.17 | -24.21 | -4.72 | 0 | -10.45 | 0 | -1.37 | 0 | 3.45 | -83.44 | 0.03 | -99.24 | 0.42 | 0 | 0.06 | -98.85 | 6.25 | -34.62 | 5.84 | 15.64 | 1.58 | -7.6 | 0.51 | -25.0 | 103.03 | -28.89 |
| 2016 (3) | 10.78 | 0 | 10.05 | 13.05 | -34.44 | 0 | -0.99 | 0 | 20.83 | 646.59 | 3.94 | 1359.26 | 0 | 0 | 5.29 | 845.67 | 9.56 | 123.89 | 5.05 | 126.46 | 1.71 | 44.92 | 0.68 | 74.36 | 144.89 | 0 |
| 2015 (2) | -6.1 | 0 | 8.89 | 0 | 11.17 | -89.17 | 1.65 | 0 | 2.79 | 0 | 0.27 | 92.86 | -0.07 | 0 | 0.56 | 101.89 | 4.27 | -62.01 | 2.23 | -79.63 | 1.18 | 2260.0 | 0.39 | 200.0 | -160.53 | 0 |
| 2014 (1) | -32.89 | 0 | -68.9 | 0 | 103.18 | 151.17 | -0.31 | 0 | -101.79 | 0 | 0.14 | 133.33 | -0.01 | 0 | 0.28 | 260.11 | 11.24 | -61.13 | 10.95 | -55.92 | 0.05 | 66.67 | 0.13 | 62.5 | -295.51 | 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) | 6.47 | 5981.82 | 208.56 | -2.1 | -2000.0 | 79.96 | 1.53 | 8.51 | -90.01 | 0.57 | 1240.0 | 147.9 | 4.37 | 2180.95 | 126.58 | 0.08 | 100.0 | 166.67 | 0 | 0 | 0 | 0.75 | -62.9 | 67.23 | 1.28 | 160.38 | 179.01 | 2.42 | 156.02 | 259.21 | 1.37 | 0.74 | 2.24 | 0.11 | 37.5 | -15.38 | 165.90 | 0 | 0 |
| 24Q2 (19) | -0.11 | 97.6 | 98.81 | -0.1 | 95.19 | 91.23 | 1.41 | -70.62 | -84.89 | -0.05 | 96.12 | 96.93 | -0.21 | 96.85 | 97.97 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 2.03 | 245.18 | 596.45 | -2.12 | 18.15 | -43.24 | -4.32 | -42.57 | -28.57 | 1.36 | 2.26 | 0.74 | 0.08 | 0.0 | -27.27 | 0.00 | 0 | 0 |
| 24Q1 (18) | -4.58 | -94.07 | -143.95 | -2.08 | 4.59 | -1200.0 | 4.8 | 427.47 | 161.78 | -1.29 | 19.88 | 24.56 | -6.66 | -46.7 | -164.91 | 0.01 | -93.75 | -50.0 | 0 | 0 | 0 | 0.59 | -84.41 | 589.71 | -2.59 | 10.69 | -180.94 | -3.03 | -741.67 | -192.1 | 1.33 | -0.75 | -2.92 | 0.08 | -50.0 | -27.27 | 0.00 | 100.0 | -100.0 |
| 23Q4 (17) | -2.36 | 60.4 | -391.67 | -2.18 | 79.2 | -3533.33 | 0.91 | -94.06 | -35.92 | -1.61 | -35.29 | -351.56 | -4.54 | 72.38 | -740.74 | 0.16 | 433.33 | 433.33 | 0 | 0 | 0 | 3.77 | 737.74 | 232.08 | -2.9 | -79.01 | 1.36 | -0.36 | 76.32 | 85.37 | 1.34 | 0.0 | -1.47 | 0.16 | 23.08 | 23.08 | -207.02 | 0 | 0 |
| 23Q3 (16) | -5.96 | 35.36 | 26.87 | -10.48 | -819.3 | -879.44 | 15.31 | 64.09 | 509.96 | -1.19 | 26.99 | -561.11 | -16.44 | -58.69 | -78.31 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0 | 0.45 | 54.5 | -48.8 | -1.62 | -9.46 | 13.37 | -1.52 | 54.76 | 66.74 | 1.34 | -0.74 | -2.19 | 0.13 | 18.18 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -9.22 | -188.48 | -100.43 | -1.14 | -612.5 | 60.69 | 9.33 | 220.08 | 250.75 | -1.63 | 4.68 | -957.89 | -10.36 | -200.97 | -38.13 | 0.01 | -50.0 | -92.31 | 0 | 0 | 0 | 0.29 | 241.84 | -90.83 | -1.48 | -146.25 | 18.68 | -3.36 | -202.13 | 16.63 | 1.35 | -1.46 | -2.17 | 0.11 | 0.0 | -15.38 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 10.42 | 2270.83 | 477.54 | -0.16 | -166.67 | 80.49 | -7.77 | -647.18 | -266.38 | -1.71 | -367.19 | -418.18 | 10.26 | 2000.0 | 386.59 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | 0.09 | -92.49 | -94.59 | 3.2 | 208.84 | 215.11 | 3.29 | 233.74 | 221.4 | 1.37 | 0.74 | 0.74 | 0.11 | -15.38 | -8.33 | 218.45 | 0 | 0 |
| 22Q4 (13) | -0.48 | 94.11 | -110.62 | -0.06 | 94.39 | 97.35 | 1.42 | -43.43 | 168.93 | 0.64 | 455.56 | 1500.0 | -0.54 | 94.14 | -123.89 | 0.03 | 0.0 | -97.39 | 0 | 0 | -100.0 | 1.14 | 29.17 | -78.43 | -2.94 | -57.22 | -220.49 | -2.46 | 46.17 | -490.48 | 1.36 | -0.73 | 12.4 | 0.13 | 0.0 | -55.17 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -8.15 | -77.17 | 72.71 | -1.07 | 63.1 | -409.52 | 2.51 | -5.64 | -93.05 | -0.18 | -194.74 | -190.0 | -9.22 | -22.93 | 69.34 | 0.03 | -76.92 | 102.5 | 0 | 0 | 0 | 0.88 | -72.32 | 102.77 | -1.87 | -2.75 | 7.43 | -4.57 | -13.4 | -133.16 | 1.37 | -0.72 | 17.09 | 0.13 | 0.0 | -23.53 | 0.00 | 0 | 0 |
| 22Q2 (11) | -4.6 | -66.67 | -533.96 | -2.9 | -253.66 | -575.41 | 2.66 | -43.04 | 200.76 | 0.19 | 157.58 | 480.0 | -7.5 | -109.5 | -549.1 | 0.13 | 160.0 | 135.14 | 0 | 0 | 0 | 3.18 | 101.52 | 163.66 | -1.82 | 34.53 | -10.98 | -4.03 | -48.71 | -106.67 | 1.38 | 1.47 | -2.82 | 0.13 | 8.33 | -13.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | -2.76 | -161.06 | 24.38 | -0.82 | 63.72 | -403.7 | 4.67 | 326.7 | 75.56 | -0.33 | -925.0 | 0.0 | -3.58 | -258.41 | -5.92 | 0.05 | -95.65 | -97.87 | 0 | -100.0 | 0 | 1.58 | -70.06 | -98.85 | -2.78 | -213.93 | 4.47 | -2.71 | -530.16 | 16.87 | 1.36 | 12.4 | -8.72 | 0.12 | -58.62 | -25.0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 4.52 | 115.14 | -65.6 | -2.26 | -976.19 | 51.81 | -2.06 | -105.7 | 76.13 | 0.04 | -80.0 | 150.0 | 2.26 | 107.52 | -73.25 | 1.15 | 195.83 | -33.91 | 0.74 | 0 | 198.67 | 5.27 | 116.59 | 11.29 | 2.44 | 220.79 | -68.1 | 0.63 | 132.14 | -91.32 | 1.21 | 3.42 | 4.31 | 0.29 | 70.59 | 52.63 | 212.21 | 0 | 39.05 |
| 21Q3 (8) | -29.86 | -2916.98 | -638.99 | -0.21 | -134.43 | 92.39 | 36.13 | 1468.56 | 1050.64 | 0.2 | 500.0 | -42.86 | -30.07 | -1900.6 | -1181.65 | -1.2 | -224.32 | -366.67 | 0 | 0 | 100.0 | -31.75 | -535.78 | -830.86 | -2.02 | -23.17 | -134.88 | -1.96 | -0.51 | -70.43 | 1.17 | -17.61 | -5.65 | 0.17 | 13.33 | 21.43 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 1.06 | 129.04 | -73.76 | 0.61 | 125.93 | -41.9 | -2.64 | -199.25 | 42.86 | -0.05 | 84.85 | 79.17 | 1.67 | 149.41 | -67.19 | -0.37 | -115.74 | -134.91 | 0 | 0 | 0 | -4.99 | -103.65 | -134.72 | -1.64 | 43.64 | -102.47 | -1.95 | 40.18 | -37.32 | 1.42 | -4.7 | 17.36 | 0.15 | -6.25 | -6.25 | 0.00 | 0 | 0 |
| 21Q1 (6) | -3.65 | -127.78 | -65.16 | 0.27 | 105.76 | 235.0 | 2.66 | 130.82 | 245.45 | -0.33 | -312.5 | -571.43 | -3.38 | -140.0 | -40.25 | 2.35 | 35.06 | 158.24 | 0 | 100.0 | 0 | 136.63 | 2786.46 | 599.65 | -2.91 | -138.04 | -50.78 | -3.26 | -144.9 | -8.31 | 1.49 | 28.45 | 24.17 | 0.16 | -15.79 | -5.88 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 13.14 | 137.18 | -42.87 | -4.69 | -69.93 | -426.97 | -8.63 | -374.84 | 55.28 | -0.08 | -122.86 | 96.89 | 8.45 | 203.96 | -61.78 | 1.74 | 286.67 | 83.16 | -0.75 | -7400.0 | -7400.0 | 4.73 | 8.97 | 118.53 | 7.65 | 989.53 | -47.71 | 7.26 | 731.3 | -23.82 | 1.16 | -6.45 | -12.12 | 0.19 | 35.71 | 46.15 | 152.61 | -93.66 | -27.14 |
| 20Q3 (4) | 5.54 | 37.13 | 0.0 | -2.76 | -362.86 | 0.0 | 3.14 | 167.97 | 0.0 | 0.35 | 245.83 | 0.0 | 2.78 | -45.38 | 0.0 | 0.45 | -57.55 | 0.0 | -0.01 | 0 | 0.0 | 4.34 | -69.8 | 0.0 | -0.86 | -6.17 | 0.0 | -1.15 | 19.01 | 0.0 | 1.24 | 2.48 | 0.0 | 0.14 | -12.5 | 0.0 | 2408.70 | 0 | 0.0 |
| 20Q2 (3) | 4.04 | 282.81 | 0.0 | 1.05 | 625.0 | 0.0 | -4.62 | -700.0 | 0.0 | -0.24 | -442.86 | 0.0 | 5.09 | 311.2 | 0.0 | 1.06 | 16.48 | 0.0 | 0 | 0 | 0.0 | 14.38 | -26.35 | 0.0 | -0.81 | 58.03 | 0.0 | -1.42 | 52.82 | 0.0 | 1.21 | 0.83 | 0.0 | 0.16 | -5.88 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -2.21 | -109.61 | 0.0 | -0.2 | 77.53 | 0.0 | 0.77 | 103.99 | 0.0 | 0.07 | 102.72 | 0.0 | -2.41 | -110.9 | 0.0 | 0.91 | -4.21 | 0.0 | 0 | 100.0 | 0.0 | 19.53 | 801.57 | 0.0 | -1.93 | -113.19 | 0.0 | -3.01 | -131.58 | 0.0 | 1.2 | -9.09 | 0.0 | 0.17 | 30.77 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 23.0 | 0.0 | 0.0 | -0.89 | 0.0 | 0.0 | -19.3 | 0.0 | 0.0 | -2.57 | 0.0 | 0.0 | 22.11 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 14.63 | 0.0 | 0.0 | 9.53 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 209.47 | 0.0 | 0.0 |
