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) | 60.28 | 813.33 | -2.97 | 0 | -31.46 | 0 | 1.08 | -86.22 | 57.31 | 914.34 | 4.68 | 2128.57 | 1.88 | 0 | 3.75 | 135.05 | 23.68 | 0 | 18.27 | 0 | 17.27 | 1.47 | 0.23 | -11.54 | 168.52 | 0 |
| 2022 (9) | 6.6 | 0 | -0.95 | 0 | -11.26 | 0 | 7.84 | 0 | 5.65 | 0 | 0.21 | -90.5 | -0.06 | 0 | 1.60 | -98.24 | -28.06 | 0 | -28.5 | 0 | 17.02 | 17.22 | 0.26 | 73.33 | 0.00 | 0 |
| 2021 (8) | -14.05 | 0 | -5.09 | 0 | 18.93 | -33.16 | -2.97 | 0 | -19.14 | 0 | 2.21 | -43.33 | -2.03 | 0 | 90.57 | 336.84 | -27.79 | 0 | -22.69 | 0 | 14.52 | 11.01 | 0.15 | 50.0 | 0.00 | 0 |
| 2020 (7) | -33.08 | 0 | -5.64 | 0 | 28.32 | 0 | -7.03 | 0 | -38.72 | 0 | 3.9 | 27.04 | -1.72 | 0 | 20.73 | 542.47 | -18.09 | 0 | -13.71 | 0 | 13.08 | -1.43 | 0.1 | 11.11 | 0.00 | 0 |
| 2019 (6) | 27.64 | 137.46 | -2.93 | 0 | -13.91 | 0 | 2.44 | 0 | 24.71 | 49.03 | 3.07 | 5.14 | 0.36 | -43.75 | 3.23 | -3.02 | 10.87 | 28.34 | 8.09 | -17.62 | 13.27 | 821.53 | 0.09 | 28.57 | 128.86 | 25.43 |
| 2018 (5) | 11.64 | -29.11 | 4.94 | 0 | -0.89 | 0 | -0.6 | 0 | 16.58 | 129.01 | 2.92 | -9.6 | 0.64 | 0 | 3.33 | -29.94 | 8.47 | 65.43 | 9.82 | 71.38 | 1.44 | 12.5 | 0.07 | 75.0 | 102.74 | -55.89 |
| 2017 (4) | 16.42 | 0 | -9.18 | 0 | -0.83 | 0 | 1.13 | 1030.0 | 7.24 | 0 | 3.23 | 1918.75 | 0 | 0 | 4.75 | 1187.25 | 5.12 | 0 | 5.73 | 0 | 1.28 | 19.63 | 0.04 | 100.0 | 232.91 | 0 |
| 2016 (3) | -1.68 | 0 | 1.17 | 0 | 3.64 | 0 | 0.1 | 0 | -0.51 | 0 | 0.16 | 0 | 0 | 0 | 0.37 | 0 | -7.96 | 0 | -7.78 | 0 | 1.07 | 0 | 0.02 | 0 | 0.00 | 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) | 13.89 | -30.13 | 42.61 | 0.15 | 124.59 | 118.99 | -4.4 | -3.04 | 71.72 | 1.94 | -13.39 | 277.98 | 14.04 | -27.14 | 56.87 | 0.04 | -96.9 | -94.81 | 0 | 0 | 0 | 0.09 | -97.22 | -95.8 | 11.53 | 32.22 | 33.91 | 9.43 | 40.33 | 63.15 | 4.47 | -0.45 | 7.45 | 0.05 | 0.0 | -16.67 | 99.57 | -43.6 | 2.23 |
| 24Q2 (19) | 19.88 | 13.34 | 0.35 | -0.61 | -165.22 | 30.68 | -4.27 | -11.49 | -29.39 | 2.24 | -31.71 | -37.25 | 19.27 | 11.32 | 1.8 | 1.29 | 48.28 | 57.32 | 0 | 0 | 0 | 3.25 | 58.7 | 14.46 | 8.72 | -29.45 | 64.53 | 6.72 | -21.95 | 100.0 | 4.49 | -0.22 | 3.7 | 0.05 | 0.0 | -16.67 | 176.55 | 32.47 | -30.93 |
| 24Q1 (18) | 17.54 | 42.02 | -4.57 | -0.23 | 80.99 | -187.5 | -3.83 | 5.2 | 55.2 | 3.28 | 292.94 | 993.33 | 17.31 | 55.39 | -5.41 | 0.87 | -71.0 | 770.0 | 0 | -100.0 | 0 | 2.05 | -76.65 | 429.74 | 12.36 | 190.82 | 123.91 | 8.61 | 77.89 | 100.7 | 4.5 | 3.69 | 1.35 | 0.05 | 0.0 | -16.67 | 133.28 | -0.39 | -36.26 |
| 23Q4 (17) | 12.35 | 26.8 | 9.88 | -1.21 | -53.16 | -908.33 | -4.04 | 74.04 | 47.46 | -1.7 | -55.96 | -25.93 | 11.14 | 24.47 | 0.18 | 3.0 | 289.61 | 7400.0 | 1.88 | 0 | 3233.33 | 8.77 | 307.5 | 1793.1 | 4.25 | -50.64 | 166.41 | 4.84 | -16.26 | 224.1 | 4.34 | 4.33 | -2.25 | 0.05 | -16.67 | -16.67 | 133.80 | 37.37 | -92.86 |
| 23Q3 (16) | 9.74 | -50.83 | 5311.11 | -0.79 | 10.23 | -1216.67 | -15.56 | -371.52 | -3075.51 | -1.09 | -130.53 | -122.61 | 8.95 | -52.72 | 7358.33 | 0.77 | -6.1 | 7600.0 | 0 | 0 | 0 | 2.15 | -24.19 | 210.07 | 8.61 | 62.45 | 204.11 | 5.78 | 72.02 | 156.95 | 4.16 | -3.93 | -6.09 | 0.06 | 0.0 | 0.0 | 97.40 | -61.9 | 0 |
| 23Q2 (15) | 19.81 | 7.78 | 1219.21 | -0.88 | -1000.0 | -1157.14 | -3.3 | 61.4 | -9.63 | 3.57 | 1090.0 | 60.09 | 18.93 | 3.44 | 1128.8 | 0.82 | 720.0 | 1071.43 | 0 | 0 | 0 | 2.84 | 634.51 | -20.07 | 5.3 | -3.99 | 181.41 | 3.36 | -21.68 | 146.73 | 4.33 | -2.48 | 4.09 | 0.06 | 0.0 | 0.0 | 255.61 | 22.24 | 0 |
| 23Q1 (14) | 18.38 | 63.52 | 700.65 | -0.08 | 33.33 | 88.57 | -8.55 | -11.18 | -12114.29 | 0.3 | 122.22 | -85.92 | 18.3 | 64.57 | 586.7 | 0.1 | 150.0 | 11.11 | 0 | 100.0 | 0 | 0.39 | -16.57 | -95.27 | 5.52 | 186.25 | 180.12 | 4.29 | 210.0 | 159.09 | 4.44 | 0.0 | 11.56 | 0.06 | 0.0 | -25.0 | 209.10 | -88.84 | 0 |
| 22Q4 (13) | 11.24 | 6144.44 | 360.79 | -0.12 | -100.0 | 55.56 | -7.69 | -1469.39 | -445.39 | -1.35 | -128.01 | -25.0 | 11.12 | 9166.67 | 342.79 | 0.04 | 300.0 | -81.82 | -0.06 | 0 | -20.0 | 0.46 | -33.26 | -99.45 | -6.4 | 22.61 | 17.42 | -3.9 | 61.58 | 38.19 | 4.44 | 0.23 | 14.14 | 0.06 | 0.0 | 0.0 | 1873.33 | 0 | 0 |
| 22Q3 (12) | 0.18 | 110.17 | 106.95 | -0.06 | 14.29 | 97.21 | -0.49 | 83.72 | -101.99 | 4.82 | 116.14 | 1220.93 | 0.12 | 106.52 | 102.53 | 0.01 | -85.71 | -96.97 | 0 | 0 | 100.0 | 0.69 | -80.46 | -98.91 | -8.27 | -27.04 | -22.16 | -10.15 | -41.17 | -83.88 | 4.43 | 6.49 | 14.47 | 0.06 | 0.0 | 20.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -1.77 | 42.16 | 0 | -0.07 | 90.0 | 0 | -3.01 | -4200.0 | 0 | 2.23 | 4.69 | 0 | -1.84 | 51.06 | 0 | 0.07 | -22.22 | 0 | 0 | 0 | 0 | 3.55 | -56.57 | 0 | -6.51 | 5.52 | 0 | -7.19 | 0.96 | 0 | 4.16 | 4.52 | 0 | 0.06 | -25.0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -3.06 | 29.0 | 0 | -0.7 | -159.26 | 0 | -0.07 | 95.04 | 0 | 2.13 | 297.22 | 0 | -3.76 | 17.9 | 0 | 0.09 | -59.09 | 0 | 0 | 100.0 | 0 | 8.18 | -90.33 | 0 | -6.89 | 11.1 | 0 | -7.26 | -15.06 | 0 | 3.98 | 2.31 | 0 | 0.08 | 33.33 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -4.31 | -66.41 | 0 | -0.27 | 87.44 | 0 | -1.41 | -105.74 | 0 | -1.08 | -151.16 | 0 | -4.58 | 3.38 | 0 | 0.22 | -33.33 | 0 | -0.05 | 97.46 | 0 | 84.62 | 33.33 | 0 | -7.75 | -14.48 | 0 | -6.31 | -14.31 | 0 | 3.89 | 0.52 | 0 | 0.06 | 20.0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -2.59 | 0 | 0 | -2.15 | 0 | 0 | 24.58 | 0 | 0 | -0.43 | 0 | 0 | -4.74 | 0 | 0 | 0.33 | 0 | 0 | -1.97 | 0 | 0 | 63.46 | 0 | 0 | -6.77 | 0 | 0 | -5.52 | 0 | 0 | 3.87 | 0 | 0 | 0.05 | 0 | 0 | 0.00 | 0 | 0 |
