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) | 11.2 | -51.85 | -2.44 | 0 | -16.41 | 0 | 0.2 | 0 | 8.76 | -70.83 | 6.34 | 66.4 | 0.23 | 64.29 | 3.96 | 92.08 | 14.24 | -4.94 | 8.23 | -34.73 | 4.56 | -0.44 | 0.04 | -20.0 | 87.30 | -35.3 |
| 2022 (9) | 23.26 | 53.84 | 6.77 | -46.65 | -19.44 | 0 | -0.09 | 0 | 30.03 | 7.98 | 3.81 | -12.01 | 0.14 | 133.33 | 2.06 | 0.66 | 14.98 | -37.06 | 12.61 | -32.96 | 4.58 | 5.29 | 0.05 | 25.0 | 134.92 | 107.02 |
| 2021 (8) | 15.12 | -27.76 | 12.69 | 0 | -11.8 | 0 | -0.06 | 0 | 27.81 | 0 | 4.33 | -15.43 | 0.06 | 0 | 2.05 | -27.78 | 23.8 | 4.71 | 18.81 | 5.91 | 4.35 | 12.69 | 0.04 | -20.0 | 65.17 | -32.52 |
| 2020 (7) | 20.93 | 3.51 | -30.33 | 0 | 6.78 | 747.5 | 0.58 | 0 | -9.4 | 0 | 5.12 | -63.92 | -0.23 | 0 | 2.84 | -64.96 | 22.73 | 5.38 | 17.76 | 1.37 | 3.86 | 8.73 | 0.05 | 0.0 | 96.59 | 0.88 |
| 2019 (6) | 20.22 | -20.67 | -8.0 | 0 | 0.8 | -89.06 | -0.7 | 0 | 12.22 | 163.36 | 14.19 | 43.91 | -0.05 | 0 | 8.10 | 46.05 | 21.57 | -10.12 | 17.52 | -4.58 | 3.55 | 2.9 | 0.05 | 0.0 | 95.74 | -17.9 |
| 2018 (5) | 25.49 | 0 | -20.85 | 0 | 7.31 | 0 | -0.02 | 0 | 4.64 | 310.62 | 9.86 | 362.91 | 0.02 | 0 | 5.54 | 319.08 | 24.0 | 78.97 | 18.36 | 83.23 | 3.45 | -1.43 | 0.05 | -16.67 | 116.61 | 0 |
| 2017 (4) | -2.54 | 0 | 3.67 | 0 | -0.62 | 0 | 0.05 | 0 | 1.13 | -82.59 | 2.13 | -47.41 | -0.12 | 0 | 1.32 | -56.16 | 13.41 | 10.19 | 10.02 | 10.23 | 3.5 | -10.49 | 0.06 | 20.0 | -18.70 | 0 |
| 2016 (3) | 13.96 | -10.05 | -7.47 | 0 | -7.45 | 0 | -0.09 | 0 | 6.49 | -41.0 | 4.05 | 29.39 | 0.12 | 0 | 3.02 | 24.38 | 12.17 | 19.08 | 9.09 | 21.04 | 3.91 | -17.51 | 0.05 | -92.54 | 106.97 | -10.95 |
| 2015 (2) | 15.52 | 228.81 | -4.52 | 0 | -9.46 | 0 | 0.08 | 0 | 11.0 | 370.09 | 3.13 | 71.98 | -0.11 | 0 | 2.43 | 78.71 | 10.22 | 9.54 | 7.51 | 0.27 | 4.74 | 0.42 | 0.67 | -16.25 | 120.12 | 231.1 |
| 2014 (1) | 4.72 | -67.22 | -2.38 | 0 | -4.93 | 0 | -0.42 | 0 | 2.34 | -68.72 | 1.82 | -6.19 | -0.24 | 0 | 1.36 | -16.46 | 9.33 | 26.08 | 7.49 | 22.19 | 4.72 | 5.12 | 0.8 | 8.11 | 36.28 | -71.38 |
| 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) | -1.06 | -165.0 | -165.0 | 9.61 | 214.68 | 139.05 | 2.57 | -78.97 | 1411.76 | 0.35 | 185.37 | 218.18 | 8.55 | 197.38 | 136.19 | 3.91 | 574.14 | 475.0 | 0.04 | 300.0 | 300.0 | 5.90 | 480.78 | 262.78 | 9.69 | 11.89 | 135.19 | 7.54 | 8.65 | 104.34 | 1.11 | -1.77 | -2.63 | 0.01 | 0.0 | 0.0 | -12.24 | -147.25 | -48.11 |
| 24Q2 (19) | -0.4 | 54.02 | -110.72 | -8.38 | -147.2 | 12.98 | 12.22 | 1537.65 | 169.55 | -0.41 | -272.73 | -32.26 | -8.78 | -106.1 | -48.81 | 0.58 | -59.44 | -83.66 | -0.02 | 50.0 | -140.0 | 1.02 | -68.48 | -89.24 | 8.66 | 53.27 | 233.08 | 6.94 | 53.54 | 158.96 | 1.13 | 0.0 | -0.88 | 0.01 | 0.0 | 0.0 | -4.95 | 67.79 | -105.08 |
| 24Q1 (18) | -0.87 | -129.9 | -117.54 | -3.39 | -1795.0 | -214.14 | -0.85 | -132.82 | 46.88 | -0.11 | -150.0 | -257.14 | -4.26 | -236.98 | -153.72 | 1.43 | 180.39 | -10.62 | -0.04 | -157.14 | -144.44 | 3.23 | 179.25 | -26.35 | 5.65 | 8.65 | 142.49 | 4.52 | 15.31 | 319.42 | 1.13 | -0.88 | -0.88 | 0.01 | 0.0 | 0.0 | -15.37 | -126.78 | 0 |
| 23Q4 (17) | 2.91 | 827.5 | -72.8 | 0.2 | -95.02 | -96.74 | 2.59 | 1423.53 | 215.62 | 0.22 | 100.0 | 320.0 | 3.11 | -14.09 | -81.53 | 0.51 | -25.0 | -54.05 | 0.07 | 600.0 | 40.0 | 1.16 | -29.03 | -56.88 | 5.2 | 26.21 | 41.69 | 3.92 | 6.23 | 35.17 | 1.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 57.40 | 794.5 | -78.28 |
| 23Q3 (16) | -0.4 | -110.72 | -106.87 | 4.02 | 141.74 | 161.56 | 0.17 | 100.97 | 107.73 | 0.11 | 135.48 | -15.38 | 3.62 | 161.36 | 609.86 | 0.68 | -80.85 | -29.9 | 0.01 | -80.0 | -80.0 | 1.63 | -82.78 | -24.24 | 4.12 | 58.46 | 57.25 | 3.69 | 37.69 | 36.67 | 1.14 | 0.0 | 0.88 | 0.01 | 0.0 | 0.0 | -8.26 | -108.49 | -105.45 |
| 23Q2 (15) | 3.73 | -24.8 | -32.55 | -9.63 | -424.24 | -227.38 | -17.57 | -998.12 | -28.91 | -0.31 | -542.86 | -138.46 | -5.9 | -174.4 | -145.07 | 3.55 | 121.88 | 338.27 | 0.05 | -44.44 | 600.0 | 9.45 | 115.73 | 458.78 | 2.6 | 11.59 | -20.97 | 2.68 | 230.1 | -7.27 | 1.14 | 0.0 | -0.87 | 0.01 | 0.0 | 0.0 | 97.39 | 0 | -28.68 |
| 23Q1 (14) | 4.96 | -53.64 | 309.92 | 2.97 | -51.63 | 824.39 | -1.6 | 28.57 | -17.65 | 0.07 | 170.0 | 250.0 | 7.93 | -52.91 | 891.25 | 1.6 | 44.14 | 73.91 | 0.09 | 80.0 | 80.0 | 4.38 | 63.48 | 139.18 | 2.33 | -36.51 | -56.85 | -2.06 | -171.03 | -150.0 | 1.14 | 0.0 | -1.72 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 10.7 | 83.85 | 97.42 | 6.14 | 194.03 | 198.24 | -2.24 | -1.82 | -514.81 | -0.1 | -176.92 | -600.0 | 16.84 | 2471.83 | 2128.92 | 1.11 | 14.43 | -30.19 | 0.05 | 0.0 | 600.0 | 2.68 | 24.71 | -10.27 | 3.67 | 40.08 | -27.33 | 2.9 | 7.41 | -24.87 | 1.14 | 0.88 | 2.7 | 0.01 | 0.0 | 0.0 | 264.20 | 74.32 | 142.75 |
| 22Q3 (12) | 5.82 | 5.24 | 88.96 | -6.53 | -186.38 | -547.26 | -2.2 | 83.86 | -1394.12 | 0.13 | 200.0 | 168.42 | -0.71 | -105.42 | -115.64 | 0.97 | 19.75 | 14.12 | 0.05 | 600.0 | -44.44 | 2.15 | 27.05 | 43.31 | 2.62 | -20.36 | -63.36 | 2.7 | -6.57 | -51.7 | 1.13 | -1.74 | 2.73 | 0.01 | 0.0 | 0.0 | 151.56 | 11.0 | 229.7 |
| 22Q2 (11) | 5.53 | 357.02 | 225.29 | 7.56 | 1943.9 | -21.33 | -13.63 | -902.21 | -0.96 | -0.13 | -750.0 | -156.52 | 13.09 | 1536.25 | 15.74 | 0.81 | -11.96 | 1.25 | -0.01 | -120.0 | 0 | 1.69 | -7.66 | 15.1 | 3.29 | -39.07 | -52.39 | 2.89 | -29.85 | -51.18 | 1.15 | -0.86 | 5.5 | 0.01 | 0.0 | 0.0 | 136.54 | 496.95 | 463.84 |
| 22Q1 (10) | 1.21 | -77.68 | -75.36 | -0.41 | 93.44 | -105.21 | -1.36 | -351.85 | -238.78 | 0.02 | 0.0 | 116.67 | 0.8 | 196.39 | -93.74 | 0.92 | -42.14 | -15.6 | 0.05 | 600.0 | 600.0 | 1.83 | -38.67 | -21.17 | 5.4 | 6.93 | 15.38 | 4.12 | 6.74 | 19.77 | 1.16 | 4.5 | 10.48 | 0.01 | 0.0 | 0.0 | 22.87 | -78.98 | -79.04 |
| 21Q4 (9) | 5.42 | 75.97 | -34.93 | -6.25 | -528.08 | -37.67 | 0.54 | 217.65 | 210.2 | 0.02 | 110.53 | -80.0 | -0.83 | -118.28 | -121.9 | 1.59 | 87.06 | 16.06 | -0.01 | -111.11 | 91.67 | 2.99 | 99.18 | -12.58 | 5.05 | -29.37 | 26.57 | 3.86 | -30.95 | 29.1 | 1.11 | 0.91 | 6.73 | 0.01 | 0.0 | 0.0 | 108.84 | 136.75 | -47.22 |
| 21Q3 (8) | 3.08 | 81.18 | -59.42 | 1.46 | -84.81 | 115.55 | 0.17 | 101.26 | -94.55 | -0.19 | -182.61 | -246.15 | 4.54 | -59.86 | 352.22 | 0.85 | 6.25 | -24.78 | 0.09 | 0 | 250.0 | 1.50 | 2.03 | -42.87 | 7.15 | 3.47 | 43.0 | 5.59 | -5.57 | 48.67 | 1.1 | 0.92 | 15.79 | 0.01 | 0.0 | 0.0 | 45.97 | 89.83 | -71.41 |
| 21Q2 (7) | 1.7 | -65.38 | -62.14 | 9.61 | 22.11 | 152.72 | -13.5 | -1477.55 | -224.65 | 0.23 | 291.67 | 53.33 | 11.31 | -11.5 | 182.31 | 0.8 | -26.61 | -49.69 | 0 | 100.0 | -100.0 | 1.47 | -36.76 | -51.43 | 6.91 | 47.65 | -15.94 | 5.92 | 72.09 | -12.3 | 1.09 | 3.81 | 19.78 | 0.01 | 0.0 | 0.0 | 24.22 | -77.81 | -58.63 |
| 21Q1 (6) | 4.91 | -41.06 | 862.75 | 7.87 | 273.35 | 330.05 | 0.98 | 300.0 | 114.65 | -0.12 | -220.0 | -160.0 | 12.78 | 237.2 | 446.15 | 1.09 | -20.44 | 5.83 | -0.01 | 91.67 | 90.91 | 2.32 | -31.99 | 0.91 | 4.68 | 17.29 | -15.37 | 3.44 | 15.05 | -19.06 | 1.05 | 0.96 | 9.38 | 0.01 | 0.0 | 0.0 | 109.11 | -47.08 | 1016.78 |
| 20Q4 (5) | 8.33 | 9.75 | 96.0 | -4.54 | 51.65 | 7.91 | -0.49 | -115.71 | -109.28 | 0.1 | -23.08 | -91.53 | 3.79 | 310.56 | 657.35 | 1.37 | 21.24 | -35.98 | -0.12 | -100.0 | -340.0 | 3.42 | 30.16 | -25.0 | 3.99 | -20.2 | -10.14 | 2.99 | -20.48 | -20.27 | 1.04 | 9.47 | 9.47 | 0.01 | 0.0 | 0.0 | 206.19 | 28.22 | 128.5 |
| 20Q3 (4) | 7.59 | 69.04 | 0.0 | -9.39 | 48.49 | 0.0 | 3.12 | -71.19 | 0.0 | 0.13 | -13.33 | 0.0 | -1.8 | 86.9 | 0.0 | 1.13 | -28.93 | 0.0 | -0.06 | -200.0 | 0.0 | 2.62 | -13.25 | 0.0 | 5.0 | -39.17 | 0.0 | 3.76 | -44.3 | 0.0 | 0.95 | 4.4 | 0.0 | 0.01 | 0.0 | 0.0 | 160.81 | 174.69 | 0.0 |
| 20Q2 (3) | 4.49 | 780.39 | 0.0 | -18.23 | -1096.17 | 0.0 | 10.83 | 261.88 | 0.0 | 0.15 | -25.0 | 0.0 | -13.74 | -687.18 | 0.0 | 1.59 | 54.37 | 0.0 | 0.06 | 154.55 | 0.0 | 3.03 | 31.4 | 0.0 | 8.22 | 48.64 | 0.0 | 6.75 | 58.82 | 0.0 | 0.91 | -5.21 | 0.0 | 0.01 | 0.0 | 0.0 | 58.54 | 499.17 | 0.0 |
| 20Q1 (2) | 0.51 | -88.0 | 0.0 | 1.83 | 137.12 | 0.0 | -6.69 | -226.7 | 0.0 | 0.2 | -83.05 | 0.0 | 2.34 | 444.12 | 0.0 | 1.03 | -51.87 | 0.0 | -0.11 | -320.0 | 0.0 | 2.30 | -49.45 | 0.0 | 5.53 | 24.55 | 0.0 | 4.25 | 13.33 | 0.0 | 0.96 | 1.05 | 0.0 | 0.01 | 0.0 | 0.0 | 9.77 | -89.17 | 0.0 |
| 19Q4 (1) | 4.25 | 0.0 | 0.0 | -4.93 | 0.0 | 0.0 | 5.28 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 4.55 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 90.23 | 0.0 | 0.0 |
