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) | 5.71 | -38.73 | -2.35 | 0 | -5.07 | 0 | 0.4 | 73.91 | 3.36 | -70.24 | 2.12 | 44.22 | 0 | 0 | 1.86 | 48.05 | 3.23 | -47.56 | 3.29 | -59.18 | 2.43 | 3.4 | 0.86 | 1.18 | 86.78 | 4.84 |
| 2022 (9) | 9.32 | 0 | 1.97 | 0 | -5.45 | 0 | 0.23 | 0 | 11.29 | 0 | 1.47 | -95.61 | 0 | 0 | 1.25 | -96.37 | 6.16 | 346.38 | 8.06 | 577.31 | 2.35 | 9.81 | 0.85 | -14.14 | 82.77 | 0 |
| 2021 (8) | -11.69 | 0 | -33.43 | 0 | 38.52 | 1525.32 | -0.89 | 0 | -45.12 | 0 | 33.45 | 516.02 | 0 | 0 | 34.58 | 513.67 | 1.38 | -70.95 | 1.19 | -51.23 | 2.14 | -11.57 | 0.99 | 11.24 | -270.60 | 0 |
| 2020 (7) | 6.53 | -57.4 | -7.27 | 0 | 2.37 | 0 | 1.0 | 170.27 | -0.74 | 0 | 5.43 | 23.97 | 0 | 0 | 5.64 | 35.05 | 4.75 | -38.07 | 2.44 | -44.92 | 2.42 | -2.81 | 0.89 | -7.29 | 113.57 | -41.62 |
| 2019 (6) | 15.33 | 846.3 | -6.46 | 0 | -4.06 | 0 | 0.37 | 0 | 8.87 | 29466.67 | 4.38 | 397.73 | 0 | 0 | 4.17 | 396.78 | 7.67 | 164.48 | 4.43 | 81.56 | 2.49 | 40.68 | 0.96 | -4.0 | 194.54 | 525.66 |
| 2018 (5) | 1.62 | -60.1 | -1.59 | 0 | -0.13 | 0 | -0.18 | 0 | 0.03 | -99.44 | 0.88 | -21.43 | 0 | 0 | 0.84 | -20.0 | 2.9 | -38.95 | 2.44 | -37.28 | 1.77 | -6.35 | 1.0 | -7.41 | 31.09 | -47.46 |
| 2017 (4) | 4.06 | -40.99 | 1.25 | 0 | -5.8 | 0 | 0.27 | 0 | 5.31 | 65.94 | 1.12 | -5.88 | 0 | 0 | 1.05 | -15.57 | 4.75 | -20.3 | 3.89 | -9.74 | 1.89 | -1.56 | 1.08 | 9.09 | 59.18 | -37.89 |
| 2016 (3) | 6.88 | -24.23 | -3.68 | 0 | -3.24 | 0 | -0.16 | 0 | 3.2 | 0 | 1.19 | -53.88 | 0 | 0 | 1.24 | -56.3 | 5.96 | -24.08 | 4.31 | -29.0 | 1.92 | 6.08 | 0.99 | 41.43 | 95.29 | -9.96 |
| 2015 (2) | 9.08 | 82.33 | -10.07 | 0 | 4.68 | 0 | -0.14 | 0 | -0.99 | 0 | 2.58 | 50.0 | 0 | 0 | 2.85 | 33.11 | 7.85 | 13.6 | 6.07 | 3.23 | 1.81 | 16.77 | 0.7 | -11.39 | 105.83 | 74.68 |
| 2014 (1) | 4.98 | -32.15 | -4.53 | 0 | -0.66 | 0 | 0 | 0 | 0.45 | -93.86 | 1.72 | 181.97 | 0 | 0 | 2.14 | 127.06 | 6.91 | 34.17 | 5.88 | 41.69 | 1.55 | 16.54 | 0.79 | 27.42 | 60.58 | -49.65 |
| 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) | 1.93 | -30.58 | 275.45 | -0.86 | -59.26 | -616.67 | -3.14 | -460.71 | -130.88 | 0.93 | 34.78 | 1960.0 | 1.07 | -52.23 | 187.7 | 0.22 | 4.76 | -61.4 | 0 | 0 | 0 | 0.90 | 8.59 | -57.61 | 0.42 | 1150.0 | -28.81 | 0.4 | 144.44 | -62.62 | 0.62 | -1.59 | 1.64 | 0.19 | 0.0 | -9.52 | 159.50 | 0 | 374.06 |
| 24Q2 (19) | 2.78 | 80.52 | 101.45 | -0.54 | -12.5 | 16.92 | -0.56 | 69.57 | 84.14 | 0.69 | 7000.0 | 3350.0 | 2.24 | 111.32 | 206.85 | 0.21 | 5.0 | -57.14 | 0 | 0 | 0 | 0.83 | -14.48 | -50.04 | -0.04 | 96.72 | -104.6 | -0.9 | -16.88 | -236.36 | 0.63 | 3.28 | 3.28 | 0.19 | -13.64 | -5.0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 1.54 | -40.77 | -45.58 | -0.48 | 9.43 | 53.85 | -1.84 | -121.69 | -378.79 | -0.01 | -102.86 | -112.5 | 1.06 | -48.79 | -40.78 | 0.2 | -23.08 | -75.0 | 0 | 0 | 0 | 0.97 | 9.5 | -64.96 | -1.22 | -438.89 | -186.52 | -0.77 | -204.05 | -193.9 | 0.61 | 0.0 | 1.67 | 0.22 | 4.76 | -4.35 | 2566.67 | 1440.0 | 1396.47 |
| 23Q4 (17) | 2.6 | 336.36 | -55.25 | -0.53 | -341.67 | -260.61 | -0.83 | 38.97 | 63.27 | 0.35 | 800.0 | 29.63 | 2.07 | 269.67 | -66.29 | 0.26 | -54.39 | 13.04 | 0 | 0 | 0 | 0.89 | -58.32 | 27.12 | 0.36 | -38.98 | -79.66 | 0.74 | -30.84 | -12.94 | 0.61 | 0.0 | 3.39 | 0.21 | 0.0 | -4.55 | 166.67 | 386.36 | -52.38 |
| 23Q3 (16) | -1.1 | -179.71 | -121.57 | -0.12 | 81.54 | 89.09 | -1.36 | 61.47 | 9.93 | -0.05 | -350.0 | 85.71 | -1.22 | -267.12 | -130.5 | 0.57 | 16.33 | 26.67 | 0 | 0 | 0 | 2.13 | 27.99 | 45.11 | 0.59 | -32.18 | -78.55 | 1.07 | 62.12 | -53.88 | 0.61 | 0.0 | 3.39 | 0.21 | 5.0 | -4.55 | -58.20 | -162.0 | -135.72 |
| 23Q2 (15) | 1.38 | -51.24 | 294.37 | -0.65 | 37.5 | -114.04 | -3.53 | -634.85 | -87.77 | 0.02 | -75.0 | -88.89 | 0.73 | -59.22 | -81.38 | 0.49 | -38.75 | 276.92 | 0 | 0 | 0 | 1.67 | -40.02 | 257.44 | 0.87 | -38.3 | -46.95 | 0.66 | -19.51 | -84.93 | 0.61 | 1.67 | 3.39 | 0.2 | -13.04 | -4.76 | 93.88 | -45.27 | 784.91 |
| 23Q1 (14) | 2.83 | -51.29 | 421.59 | -1.04 | -415.15 | 44.97 | 0.66 | 129.2 | 214.29 | 0.08 | -70.37 | -38.46 | 1.79 | -70.85 | 164.62 | 0.8 | 247.83 | 21.21 | 0 | 0 | 0 | 2.78 | 297.24 | 8.67 | 1.41 | -20.34 | 14000.0 | 0.82 | -3.53 | 60.78 | 0.6 | 1.69 | 3.45 | 0.23 | 4.55 | 15.0 | 171.52 | -51.0 | 351.43 |
| 22Q4 (13) | 5.81 | 13.92 | 194.47 | 0.33 | 130.0 | 136.26 | -2.26 | -49.67 | -124.73 | 0.27 | 177.14 | 28.57 | 6.14 | 53.5 | 186.97 | 0.23 | -48.89 | -72.94 | 0 | 0 | 0 | 0.70 | -52.42 | -75.11 | 1.77 | -35.64 | 18.0 | 0.85 | -63.36 | -15.84 | 0.59 | 0.0 | -7.81 | 0.22 | 0.0 | -15.38 | 350.00 | 114.8 | 208.7 |
| 22Q3 (12) | 5.1 | 818.31 | 190.43 | -1.1 | -123.76 | 32.93 | -1.51 | 19.68 | -118.53 | -0.35 | -294.44 | -1266.67 | 4.0 | 2.04 | 154.95 | 0.45 | 246.15 | -65.65 | 0 | 0 | 0 | 1.47 | 215.28 | -74.28 | 2.75 | 67.68 | 805.13 | 2.32 | -47.03 | 554.9 | 0.59 | 0.0 | 11.32 | 0.22 | 4.76 | -21.43 | 162.94 | 1288.77 | 108.67 |
| 22Q2 (11) | -0.71 | 19.32 | 71.26 | 4.63 | 344.97 | 297.86 | -1.88 | -995.24 | -193.75 | 0.18 | 38.46 | 126.09 | 3.92 | 241.52 | 181.5 | 0.13 | -80.3 | -93.16 | 0 | 0 | 0 | 0.47 | -81.77 | -94.46 | 1.64 | 16300.0 | 1125.0 | 4.38 | 758.82 | 553.73 | 0.59 | 1.72 | 31.11 | 0.21 | 5.0 | -12.5 | -13.71 | 79.91 | 92.45 |
| 22Q1 (10) | -0.88 | 85.69 | -134.24 | -1.89 | -107.69 | 93.38 | 0.21 | -97.7 | -99.04 | 0.13 | -38.1 | 129.55 | -2.77 | 60.76 | 89.33 | 0.66 | -22.35 | -97.75 | 0 | 0 | 0 | 2.56 | -9.03 | -98.17 | 0.01 | -99.33 | -97.73 | 0.51 | -49.5 | 2450.0 | 0.58 | -9.38 | 13.73 | 0.2 | -23.08 | -9.09 | -68.22 | 78.81 | -119.91 |
| 21Q4 (9) | -6.15 | -9.04 | -302.3 | -0.91 | 44.51 | 4.21 | 9.14 | 12.15 | 388.77 | 0.21 | 600.0 | -60.38 | -7.06 | 3.02 | -437.8 | 0.85 | -35.11 | -19.05 | 0 | 0 | 0 | 2.81 | -50.82 | -27.21 | 1.5 | 484.62 | -7.98 | 1.01 | 298.04 | 38.36 | 0.64 | 20.75 | 8.47 | 0.26 | -7.14 | 13.04 | -321.99 | 82.87 | -264.17 |
| 21Q3 (8) | -5.64 | -128.34 | -1475.61 | -1.64 | 29.91 | 71.02 | 8.15 | 1373.44 | 712.78 | 0.03 | 104.35 | 160.0 | -7.28 | -51.35 | -38.67 | 1.31 | -31.05 | -67.09 | 0 | 0 | 0 | 5.72 | -32.05 | -67.2 | -0.39 | -143.75 | -145.35 | -0.51 | -176.12 | -191.07 | 0.53 | 17.78 | -10.17 | 0.28 | 16.67 | 27.27 | -1880.00 | -935.14 | -6381.95 |
| 21Q2 (7) | -2.47 | -196.11 | 50.1 | -2.34 | 91.8 | -341.51 | -0.64 | -102.93 | -121.69 | -0.69 | -56.82 | -216.95 | -4.81 | 81.48 | 12.23 | 1.9 | -93.53 | 493.75 | 0 | 0 | 0 | 8.41 | -94.0 | 465.89 | -0.16 | -136.36 | -124.24 | 0.67 | 3250.0 | 139.29 | 0.45 | -11.76 | -26.23 | 0.24 | 9.09 | 9.09 | -181.62 | -153.0 | 59.27 |
| 21Q1 (6) | 2.57 | -15.46 | -68.0 | -28.54 | -2904.21 | -21853.85 | 21.86 | 1068.98 | 2051.79 | -0.44 | -183.02 | -528.57 | -25.97 | -1342.58 | -428.73 | 29.38 | 2698.1 | 32544.44 | 0 | 0 | 0 | 140.10 | 3528.05 | 38506.69 | 0.44 | -73.01 | -72.33 | 0.02 | -97.26 | -97.7 | 0.51 | -13.56 | -19.05 | 0.22 | -4.35 | 0.0 | 342.67 | 74.71 | -26.6 |
| 20Q4 (5) | 3.04 | 641.46 | -55.23 | -0.95 | 83.22 | 79.53 | 1.87 | 240.6 | 205.06 | 0.53 | 1160.0 | -20.9 | 2.09 | 139.81 | -2.79 | 1.05 | -73.62 | -74.58 | 0 | 0 | 0 | 3.86 | -77.84 | -73.11 | 1.63 | 89.53 | -47.25 | 0.73 | 30.36 | -40.65 | 0.59 | 0.0 | -4.84 | 0.23 | 4.55 | -4.17 | 196.13 | 555.36 | -39.63 |
| 20Q3 (4) | 0.41 | 108.28 | 0.0 | -5.66 | -967.92 | 0.0 | -1.33 | -145.08 | 0.0 | -0.05 | -108.47 | 0.0 | -5.25 | 4.2 | 0.0 | 3.98 | 1143.75 | 0.0 | 0 | 0 | 0.0 | 17.43 | 1072.41 | 0.0 | 0.86 | 30.3 | 0.0 | 0.56 | 100.0 | 0.0 | 0.59 | -3.28 | 0.0 | 0.22 | 0.0 | 0.0 | 29.93 | 106.71 | 0.0 |
| 20Q2 (3) | -4.95 | -161.64 | 0.0 | -0.53 | -307.69 | 0.0 | 2.95 | 363.39 | 0.0 | 0.59 | 942.86 | 0.0 | -5.48 | -169.37 | 0.0 | 0.32 | 255.56 | 0.0 | 0 | 0 | 0.0 | 1.49 | 309.56 | 0.0 | 0.66 | -58.49 | 0.0 | 0.28 | -67.82 | 0.0 | 0.61 | -3.17 | 0.0 | 0.22 | 0.0 | 0.0 | -445.95 | -195.52 | 0.0 |
| 20Q1 (2) | 8.03 | 18.26 | 0.0 | -0.13 | 97.2 | 0.0 | -1.12 | 37.08 | 0.0 | -0.07 | -110.45 | 0.0 | 7.9 | 267.44 | 0.0 | 0.09 | -97.82 | 0.0 | 0 | 0 | 0.0 | 0.36 | -97.47 | 0.0 | 1.59 | -48.54 | 0.0 | 0.87 | -29.27 | 0.0 | 0.63 | 1.61 | 0.0 | 0.22 | -8.33 | 0.0 | 466.86 | 43.7 | 0.0 |
| 19Q4 (1) | 6.79 | 0.0 | 0.0 | -4.64 | 0.0 | 0.0 | -1.78 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 4.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.36 | 0.0 | 0.0 | 3.09 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 324.88 | 0.0 | 0.0 |
