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) | 22.76 | 87.33 | -17.01 | 0 | -2.2 | 0 | 3.32 | 0 | 5.75 | 0 | 10.11 | -17.94 | -0.64 | 0 | 7.12 | 7.0 | 4.8 | -78.7 | 5.45 | -69.86 | 7.18 | -3.88 | 0.09 | 12.5 | 178.93 | 277.45 |
| 2022 (9) | 12.15 | -45.02 | -19.1 | 0 | -1.63 | 0 | -2.9 | 0 | -6.95 | 0 | 12.32 | 74.26 | 0.1 | 0 | 6.65 | 16.04 | 22.53 | 183.04 | 18.08 | 179.44 | 7.47 | -1.32 | 0.08 | -27.27 | 47.41 | -69.65 |
| 2021 (8) | 22.1 | 75.26 | -10.5 | 0 | 2.03 | 0 | -1.9 | 0 | 11.6 | 118.46 | 7.07 | 35.7 | -1.09 | 0 | 5.73 | 48.67 | 7.96 | 0.76 | 6.47 | 58.19 | 7.57 | -17.27 | 0.11 | -31.25 | 156.18 | 65.97 |
| 2020 (7) | 12.61 | -49.01 | -7.3 | 0 | -8.42 | 0 | -0.49 | 0 | 5.31 | -47.89 | 5.21 | -48.47 | -0.27 | 0 | 3.85 | -34.39 | 7.9 | -50.9 | 4.09 | -61.01 | 9.15 | 6.77 | 0.16 | 6.67 | 94.10 | -26.9 |
| 2019 (6) | 24.73 | 3.17 | -14.54 | 0 | -4.98 | 0 | 0.58 | 0 | 10.19 | -15.65 | 10.11 | -8.26 | -0.33 | 0 | 5.88 | -7.67 | 16.09 | -16.2 | 10.49 | -25.55 | 8.57 | 25.66 | 0.15 | -21.05 | 128.74 | 13.32 |
| 2018 (5) | 23.97 | -2.08 | -11.89 | 0 | 3.61 | 0 | -0.31 | 0 | 12.08 | -18.05 | 11.02 | 26.81 | -3.41 | 0 | 6.36 | 17.29 | 19.2 | -25.03 | 14.09 | -38.2 | 6.82 | 2.25 | 0.19 | 216.67 | 113.60 | 37.04 |
| 2017 (4) | 24.48 | 0 | -9.74 | 0 | -5.66 | 0 | -3.77 | 0 | 14.74 | 0 | 8.69 | 0 | 0.18 | 0 | 5.43 | 0 | 25.61 | 0 | 22.8 | 0 | 6.67 | 0 | 0.06 | 0 | 82.90 | 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) | -0.11 | -100.86 | 92.72 | 1.4 | -62.16 | 158.58 | -10.0 | -643.48 | -1.32 | -1.13 | -294.83 | -216.49 | 1.29 | -92.21 | 133.08 | 1.22 | -71.69 | -60.26 | -0.15 | -50.0 | 73.21 | 2.84 | -67.45 | -72.68 | 3.94 | -15.09 | 2217.65 | 3.44 | -23.39 | 319.51 | 1.64 | -2.96 | -8.38 | 0.02 | 0.0 | 0.0 | -2.16 | -101.04 | 96.24 |
| 24Q2 (19) | 12.86 | 852.05 | -22.25 | 3.7 | 478.12 | 146.19 | 1.84 | 370.59 | -78.85 | 0.58 | 120.49 | 300.0 | 16.56 | 1647.66 | 94.14 | 4.31 | 48.11 | 115.5 | -0.1 | 56.52 | -42.86 | 8.73 | 20.38 | 68.65 | 4.64 | 53.14 | 125.24 | 4.49 | 32.06 | 79.6 | 1.69 | -0.59 | -3.43 | 0.02 | 0.0 | 100.0 | 207.42 | 721.05 | -46.58 |
| 24Q1 (18) | -1.71 | -185.07 | -129.9 | 0.64 | 111.64 | 157.66 | -0.68 | -423.08 | 24.44 | -2.83 | -206.39 | -9333.33 | -1.07 | 69.34 | -123.21 | 2.91 | -15.65 | 81.88 | -0.23 | -2400.0 | -1050.0 | 7.25 | -15.34 | 52.59 | 3.03 | 37.73 | 697.37 | 3.4 | 103.59 | 639.13 | 1.7 | -7.1 | -5.56 | 0.02 | -60.0 | 100.0 | -33.40 | -158.99 | -113.25 |
| 23Q4 (17) | 2.01 | 233.11 | -75.06 | -5.5 | -130.13 | -1717.65 | -0.13 | 98.68 | -107.26 | 2.66 | 174.23 | 92.75 | -3.49 | 10.51 | -141.55 | 3.45 | 12.38 | 6.48 | 0.01 | 101.79 | -50.0 | 8.57 | -17.65 | 26.31 | 2.2 | 1194.12 | -62.71 | 1.67 | 103.66 | -51.87 | 1.83 | 2.23 | -7.11 | 0.05 | 150.0 | 150.0 | 56.62 | 198.62 | -61.64 |
| 23Q3 (16) | -1.51 | -109.13 | -175.12 | -2.39 | 70.16 | 11.48 | -9.87 | -213.45 | -2.28 | 0.97 | 434.48 | 151.87 | -3.9 | -145.72 | -465.22 | 3.07 | 53.5 | 18.08 | -0.56 | -700.0 | -1020.0 | 10.40 | 100.94 | 108.83 | 0.17 | -91.75 | -97.64 | 0.82 | -67.2 | -87.56 | 1.79 | 2.29 | -5.29 | 0.02 | 100.0 | 0.0 | -57.41 | -114.79 | -342.8 |
| 23Q2 (15) | 16.54 | 189.16 | 64.58 | -8.01 | -621.62 | -34.62 | 8.7 | 1066.67 | 1600.0 | -0.29 | -866.67 | 48.21 | 8.53 | 85.03 | 108.05 | 2.0 | 25.0 | -4.76 | -0.07 | -250.0 | -153.85 | 5.18 | 8.92 | 17.33 | 2.06 | 442.11 | -60.0 | 2.5 | 443.48 | -44.81 | 1.75 | -2.78 | -7.41 | 0.01 | 0.0 | -50.0 | 388.26 | 54.08 | 148.8 |
| 23Q1 (14) | 5.72 | -29.03 | 171.68 | -1.11 | -426.47 | 89.71 | -0.9 | -150.28 | -113.2 | -0.03 | -102.17 | 98.38 | 4.61 | -45.12 | 124.56 | 1.6 | -50.62 | -63.55 | -0.02 | -200.0 | 0 | 4.75 | -29.92 | -59.19 | 0.38 | -93.56 | -91.1 | 0.46 | -86.74 | -86.86 | 1.8 | -8.63 | 4.05 | 0.01 | -50.0 | -50.0 | 251.98 | 70.7 | 265.78 |
| 22Q4 (13) | 8.06 | 301.0 | 295.1 | 0.34 | 112.59 | -60.92 | 1.79 | 118.55 | 124.59 | 1.38 | 173.8 | 866.67 | 8.4 | 1317.39 | 188.66 | 3.24 | 24.62 | 69.63 | 0.02 | 140.0 | 102.47 | 6.78 | 36.15 | 2.23 | 5.9 | -18.06 | 218.92 | 3.47 | -47.34 | 139.31 | 1.97 | 4.23 | 9.44 | 0.02 | 0.0 | -33.33 | 147.62 | 524.26 | 137.35 |
| 22Q3 (12) | 2.01 | -80.0 | -77.21 | -2.7 | 54.62 | 53.21 | -9.65 | -1563.79 | -173.37 | -1.87 | -233.93 | -92.78 | -0.69 | -116.83 | -122.62 | 2.6 | 23.81 | 109.68 | -0.05 | -138.46 | 44.44 | 4.98 | 12.9 | -30.17 | 7.2 | 39.81 | 398.76 | 6.59 | 45.47 | 536.42 | 1.89 | 0.0 | 1.07 | 0.02 | 0.0 | -33.33 | 23.65 | -84.85 | -98.95 |
| 22Q2 (11) | 10.05 | 225.94 | 45.65 | -5.95 | 44.86 | -160.96 | -0.58 | -108.5 | -104.43 | -0.56 | 69.73 | -1300.0 | 4.1 | 121.84 | -11.26 | 2.1 | -52.16 | 176.32 | 0.13 | 0 | 425.0 | 4.41 | -62.12 | 133.0 | 5.15 | 20.61 | 8.42 | 4.53 | 29.43 | 25.14 | 1.89 | 9.25 | -1.56 | 0.02 | 0.0 | 0.0 | 156.06 | 202.67 | 25.75 |
| 22Q1 (10) | -7.98 | -491.18 | -283.87 | -10.79 | -1340.23 | -225.0 | 6.82 | 193.68 | 2828.0 | -1.85 | -927.78 | -160.56 | -18.77 | -745.02 | -1940.2 | 4.39 | 129.84 | 38.92 | 0 | 100.0 | 100.0 | 11.65 | 75.57 | 36.64 | 4.27 | 130.81 | 13.26 | 3.5 | 141.38 | 19.86 | 1.73 | -3.89 | -12.63 | 0.02 | -33.33 | 0.0 | -152.00 | -344.39 | -272.31 |
| 21Q4 (9) | 2.04 | -76.87 | 127.68 | 0.87 | 115.08 | 127.8 | -7.28 | -106.23 | -700.0 | -0.18 | 81.44 | 84.07 | 2.91 | -4.59 | 127.71 | 1.91 | 54.03 | 213.11 | -0.81 | -800.0 | -723.08 | 6.63 | -7.01 | 266.73 | 1.85 | 176.76 | -37.5 | 1.45 | 196.03 | -40.82 | 1.8 | -3.74 | -16.67 | 0.03 | 0.0 | 0.0 | 62.20 | -97.25 | 139.16 |
| 21Q3 (8) | 8.82 | 27.83 | -58.84 | -5.77 | -153.07 | -1618.42 | -3.53 | -126.95 | -69.71 | -0.97 | -2325.0 | -221.25 | 3.05 | -33.98 | -86.02 | 1.24 | 63.16 | 117.54 | -0.09 | -125.0 | 60.87 | 7.13 | 276.73 | 154.09 | -2.41 | -150.74 | -121.1 | -1.51 | -141.71 | 14.69 | 1.87 | -2.6 | -18.7 | 0.03 | 50.0 | -25.0 | 2261.54 | 1722.34 | -39.85 |
| 21Q2 (7) | 6.9 | 58.99 | 220.93 | -2.28 | 31.33 | -9.62 | 13.1 | 5340.0 | 321.28 | -0.04 | 94.37 | -105.88 | 4.62 | 352.94 | 6500.0 | 0.76 | -75.95 | -45.32 | -0.04 | 73.33 | -119.05 | 1.89 | -77.78 | -42.91 | 4.75 | 25.99 | 24.35 | 3.62 | 23.97 | 63.8 | 1.92 | -3.03 | -18.99 | 0.02 | 0.0 | -60.0 | 124.10 | 40.69 | 167.25 |
| 21Q1 (6) | 4.34 | 158.89 | 0 | -3.32 | -6.07 | 0 | -0.25 | 72.53 | 0 | -0.71 | 37.17 | 0 | 1.02 | 109.71 | 0 | 3.16 | 418.03 | 0 | -0.15 | -215.38 | 0 | 8.52 | 371.22 | 0 | 3.77 | 27.36 | 0 | 2.92 | 19.18 | 0 | 1.98 | -8.33 | 0 | 0.02 | -33.33 | 0 | 88.21 | 155.54 | 0 |
| 20Q4 (5) | -7.37 | -134.39 | 0 | -3.13 | -923.68 | 0 | -0.91 | 56.25 | 0 | -1.13 | -241.25 | 0 | -10.5 | -148.14 | 0 | 0.61 | 7.02 | 0 | 0.13 | 156.52 | 0 | 1.81 | -35.57 | 0 | 2.96 | 371.56 | 0 | 2.45 | 238.42 | 0 | 2.16 | -6.09 | 0 | 0.03 | -25.0 | 0 | -158.84 | -104.22 | 0 |
| 20Q3 (4) | 21.43 | 896.74 | 0.0 | 0.38 | 118.27 | 0.0 | -2.08 | 64.86 | 0.0 | 0.8 | 17.65 | 0.0 | 21.81 | 31057.14 | 0.0 | 0.57 | -58.99 | 0.0 | -0.23 | -209.52 | 0.0 | 2.81 | -15.36 | 0.0 | -1.09 | -128.53 | 0.0 | -1.77 | -180.09 | 0.0 | 2.3 | -2.95 | 0.0 | 0.04 | -20.0 | 0.0 | 3759.65 | 7996.36 | 0.0 |
| 20Q2 (3) | 2.15 | 0 | 0.0 | -2.08 | 0 | 0.0 | -5.92 | 0 | 0.0 | 0.68 | 0 | 0.0 | 0.07 | 0 | 0.0 | 1.39 | 0 | 0.0 | 0.21 | 0 | 0.0 | 3.32 | 0 | 0.0 | 3.82 | 0 | 0.0 | 2.21 | 0 | 0.0 | 2.37 | 0 | 0.0 | 0.05 | 0 | 0.0 | 46.44 | 0 | 0.0 |
