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) | 7.78 | -1.27 | 1.66 | 0 | -10.03 | 0 | 1.17 | 14.71 | 9.44 | 21.18 | 0.23 | -17.86 | 0 | 0 | 0.08 | -21.87 | 12.71 | 35.79 | 8.47 | 3.29 | 0.71 | 7.58 | 0.03 | 0.0 | 84.47 | -4.7 |
| 2022 (9) | 7.88 | 374.7 | -0.09 | 0 | -2.24 | 0 | 1.02 | -35.85 | 7.79 | 0 | 0.28 | 12.0 | 0 | 0 | 0.10 | 29.54 | 9.36 | -24.21 | 8.2 | 3.27 | 0.66 | 4.76 | 0.03 | 0.0 | 88.64 | 359.21 |
| 2021 (8) | 1.66 | -68.32 | -7.66 | 0 | 3.99 | 2.05 | 1.59 | 98.75 | -6.0 | 0 | 0.25 | 19.05 | 0 | 0 | 0.08 | -2.06 | 12.35 | 19.67 | 7.94 | 48.13 | 0.63 | 1.61 | 0.03 | -25.0 | 19.30 | -77.82 |
| 2020 (7) | 5.24 | 0 | -3.61 | 0 | 3.91 | 15.0 | 0.8 | 5.26 | 1.63 | 0 | 0.21 | 50.0 | 0 | 0 | 0.08 | 28.17 | 10.32 | 23.59 | 5.36 | 14.04 | 0.62 | -3.12 | 0.04 | 0.0 | 87.04 | 0 |
| 2019 (6) | -3.24 | 0 | -0.34 | 0 | 3.4 | 0 | 0.76 | 1.33 | -3.58 | 0 | 0.14 | 40.0 | 0 | 0 | 0.06 | 20.91 | 8.35 | 6.51 | 4.7 | -9.96 | 0.64 | 88.24 | 0.04 | 0.0 | -60.22 | 0 |
| 2018 (5) | 1.59 | -53.37 | 1.55 | 0 | -0.46 | 0 | 0.75 | 0 | 3.14 | 685.0 | 0.1 | -77.27 | 0 | 0 | 0.05 | -78.69 | 7.84 | 31.32 | 5.22 | 48.72 | 0.34 | 6.25 | 0.04 | 33.33 | 28.39 | -67.86 |
| 2017 (4) | 3.41 | -41.0 | -3.01 | 0 | -0.36 | 0 | -0.82 | 0 | 0.4 | -90.83 | 0.44 | 25.71 | 0 | 0 | 0.24 | 27.98 | 5.97 | -9.55 | 3.51 | -21.65 | 0.32 | 14.29 | 0.03 | 50.0 | 88.34 | -26.94 |
| 2016 (3) | 5.78 | -13.6 | -1.42 | 0 | -4.09 | 0 | 0.43 | -56.57 | 4.36 | -32.51 | 0.35 | 52.17 | 0 | 0 | 0.19 | 42.91 | 6.6 | -5.85 | 4.48 | -22.36 | 0.28 | 3.7 | 0.02 | 0.0 | 120.92 | 9.53 |
| 2015 (2) | 6.69 | 100.3 | -0.23 | 0 | -5.06 | 0 | 0.99 | 0 | 6.46 | 112.5 | 0.23 | -28.12 | 0 | 0 | 0.13 | -16.81 | 7.01 | -6.91 | 5.77 | -7.38 | 0.27 | 12.5 | 0.02 | -50.0 | 110.40 | 115.17 |
| 2014 (1) | 3.34 | -35.52 | -0.3 | 0 | -4.58 | 0 | -0.44 | 0 | 3.04 | -40.39 | 0.32 | 166.67 | -0.03 | 0 | 0.16 | 162.87 | 7.53 | 4.44 | 6.23 | 7.6 | 0.24 | -7.69 | 0.04 | -42.86 | 51.31 | -39.38 |
| 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) | 0.87 | -94.31 | 126.52 | 0.02 | -93.94 | -98.36 | -12.46 | -328.18 | -559.26 | 0.26 | 223.81 | -68.29 | 0.89 | -94.3 | 143.2 | 0.11 | 10.0 | 120.0 | 0 | 0 | 0 | 0.12 | 17.99 | 106.24 | 5.59 | 15.02 | 49.47 | 2.86 | -25.13 | -29.21 | 0.18 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 28.62 | -92.49 | 136.91 |
| 24Q2 (19) | 15.28 | 325.04 | 867.09 | 0.33 | 73.68 | 222.22 | -2.91 | -140.25 | -19.26 | -0.21 | -126.25 | -163.64 | 15.61 | 336.52 | 1091.6 | 0.1 | 400.0 | 25.0 | 0 | 0 | 0 | 0.10 | 493.47 | -11.98 | 4.86 | -4.52 | 100.83 | 3.82 | -20.91 | 58.51 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 381.05 | 381.72 | 527.04 |
| 24Q1 (18) | -6.79 | -206.43 | -319.03 | 0.19 | -70.31 | 216.67 | 7.23 | 351.04 | 356.38 | 0.8 | 342.42 | 370.59 | -6.6 | -194.02 | -308.86 | 0.02 | -50.0 | -66.67 | 0 | 0 | 0 | 0.02 | -67.03 | -79.69 | 5.09 | 37.57 | 78.6 | 4.83 | 1320.59 | 187.5 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -135.26 | -111.24 | -181.59 |
| 23Q4 (17) | 6.38 | 294.51 | -15.5 | 0.64 | -47.54 | -68.93 | -2.88 | -52.38 | 32.87 | -0.33 | -140.24 | 63.33 | 7.02 | 440.78 | -26.95 | 0.04 | -20.0 | -63.64 | 0 | 0 | 0 | 0.05 | -10.66 | -71.25 | 3.7 | -1.07 | 33.09 | 0.34 | -91.58 | -50.72 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 1203.77 | 1652.43 | 38.71 |
| 23Q3 (16) | -3.28 | -307.59 | -204.13 | 1.22 | 551.85 | 114.04 | -1.89 | 22.54 | 25.88 | 0.82 | 148.48 | 215.38 | -2.06 | -257.25 | -155.38 | 0.05 | -37.5 | -16.67 | 0 | 0 | 0 | 0.06 | -49.64 | -40.62 | 3.74 | 54.55 | 172.99 | 4.04 | 67.63 | 104.04 | 0.18 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | -77.54 | -227.6 | -152.93 |
| 23Q2 (15) | 1.58 | -49.03 | 351.43 | -0.27 | -550.0 | 68.6 | -2.44 | 13.48 | -393.98 | 0.33 | 94.12 | 571.43 | 1.31 | -58.54 | 356.86 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 0.12 | 36.93 | 52.8 | 2.42 | -15.09 | 5.68 | 2.41 | 43.45 | -3.6 | 0.18 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 60.77 | -63.34 | 363.58 |
| 23Q1 (14) | 3.1 | -58.94 | 198.73 | 0.06 | -97.09 | 103.21 | -2.82 | 34.27 | -175.2 | 0.17 | 118.89 | -90.5 | 3.16 | -67.12 | 163.07 | 0.06 | -45.45 | 20.0 | 0 | 0 | 0 | 0.09 | -53.33 | 46.82 | 2.85 | 2.52 | -2.4 | 1.68 | 143.48 | -44.55 | 0.18 | 5.88 | 12.5 | 0.01 | 0.0 | 0.0 | 165.78 | -80.9 | 268.94 |
| 22Q4 (13) | 7.55 | 139.68 | 820.73 | 2.06 | 261.4 | 174.91 | -4.29 | -68.24 | -679.73 | -0.9 | -446.15 | -250.0 | 9.61 | 158.33 | 597.93 | 0.11 | 83.33 | 57.14 | 0 | 0 | 0 | 0.19 | 84.51 | 117.8 | 2.78 | 102.92 | 21.93 | 0.69 | -65.15 | -53.69 | 0.17 | 6.25 | 6.25 | 0.01 | 0.0 | 0.0 | 867.82 | 492.32 | 1656.8 |
| 22Q3 (12) | 3.15 | 800.0 | 156.96 | 0.57 | 166.28 | 123.55 | -2.55 | -407.23 | -195.86 | 0.26 | 471.43 | -67.5 | 3.72 | 829.41 | 146.79 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 0.10 | 29.58 | 5.94 | 1.37 | -40.17 | -59.47 | 1.98 | -20.8 | -18.18 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 146.51 | 1017.67 | 168.62 |
| 22Q2 (11) | 0.35 | 111.15 | -84.09 | -0.86 | 54.01 | 74.48 | 0.83 | -77.87 | -73.82 | -0.07 | -103.91 | 70.83 | -0.51 | 89.82 | 56.41 | 0.06 | 20.0 | -25.0 | 0 | 0 | 0 | 0.08 | 31.58 | -22.33 | 2.29 | -21.58 | -35.13 | 2.5 | -17.49 | 36.61 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 13.11 | 113.36 | -88.14 |
| 22Q1 (10) | -3.14 | -482.93 | -175.12 | -1.87 | 32.0 | -312.5 | 3.75 | 406.76 | 245.35 | 1.79 | 198.33 | 316.28 | -5.01 | -159.59 | -199.01 | 0.05 | -28.57 | 150.0 | 0 | 0 | 0 | 0.06 | -30.76 | 131.61 | 2.92 | 28.07 | -7.3 | 3.03 | 103.36 | 37.73 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -98.12 | -298.64 | -155.64 |
| 21Q4 (9) | 0.82 | 114.83 | -81.49 | -2.75 | -13.64 | -44.74 | 0.74 | -72.18 | 207.25 | 0.6 | -25.0 | 140.0 | -1.93 | 75.72 | -176.28 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | 0.09 | -10.25 | -12.98 | 2.28 | -32.54 | -14.61 | 1.49 | -38.43 | 46.08 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 49.40 | 123.14 | -86.73 |
| 21Q3 (8) | -5.53 | -351.36 | -372.65 | -2.42 | 28.19 | -4133.33 | 2.66 | -16.09 | 366.0 | 0.8 | 433.33 | 122.22 | -7.95 | -579.49 | -616.22 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | 0.10 | -5.0 | 133.19 | 3.38 | -4.25 | 21.15 | 2.42 | 32.24 | 83.33 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0.0 | -213.51 | -293.13 | -171.91 |
| 21Q2 (7) | 2.2 | -47.37 | 180.29 | -3.37 | -482.95 | -1103.57 | 3.17 | 222.87 | -43.29 | -0.24 | -155.81 | -700.0 | -1.17 | -123.12 | 61.26 | 0.08 | 300.0 | 33.33 | 0 | 0 | 0 | 0.10 | 292.35 | 10.58 | 3.53 | 12.06 | 26.07 | 1.83 | -16.82 | 12.96 | 0.15 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 110.55 | -37.32 | 171.82 |
| 21Q1 (6) | 4.18 | -5.64 | -11.63 | 0.88 | 146.32 | 159.06 | -2.58 | -273.91 | -25900.0 | 0.43 | 72.0 | 152.94 | 5.06 | 100.0 | 56.17 | 0.02 | -71.43 | -66.67 | 0 | 0 | 0 | 0.03 | -73.99 | -76.32 | 3.15 | 17.98 | 52.91 | 2.2 | 115.69 | 56.03 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 176.37 | -52.62 | -41.46 |
| 20Q4 (5) | 4.43 | 478.63 | 222.38 | -1.9 | -3266.67 | -693.75 | -0.69 | 31.0 | 5.48 | 0.25 | -30.56 | -67.11 | 2.53 | 327.93 | 176.67 | 0.07 | 133.33 | 16.67 | 0 | 0 | 0 | 0.10 | 140.49 | -1.69 | 2.67 | -4.3 | 36.92 | 1.02 | -22.73 | 92.45 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 372.27 | 574.09 | 171.99 |
| 20Q3 (4) | -1.17 | 57.3 | 0.0 | 0.06 | 121.43 | 0.0 | -1.0 | -117.89 | 0.0 | 0.36 | 800.0 | 0.0 | -1.11 | 63.25 | 0.0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -54.95 | 0.0 | 2.79 | -0.36 | 0.0 | 1.32 | -18.52 | 0.0 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0.0 | -78.52 | 48.99 | 0.0 |
| 20Q2 (3) | -2.74 | -157.93 | 0.0 | -0.28 | 81.21 | 0.0 | 5.59 | 55800.0 | 0.0 | 0.04 | -76.47 | 0.0 | -3.02 | -193.21 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.09 | -15.98 | 0.0 | 2.8 | 35.92 | 0.0 | 1.62 | 14.89 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -153.93 | -151.09 | 0.0 |
| 20Q1 (2) | 4.73 | 230.66 | 0.0 | -1.49 | -565.62 | 0.0 | 0.01 | 101.37 | 0.0 | 0.17 | -77.63 | 0.0 | 3.24 | 198.18 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.11 | 8.0 | 0.0 | 2.06 | 5.64 | 0.0 | 1.41 | 166.04 | 0.0 | 0.15 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 301.27 | 158.26 | 0.0 |
| 19Q4 (1) | -3.62 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | -3.3 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -517.14 | 0.0 | 0.0 |
