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) | 15.93 | 69.65 | -8.28 | 0 | -3.95 | 0 | -0.03 | 0 | 7.65 | -9.04 | 8.03 | 175.0 | -0.04 | 0 | 7.82 | 171.25 | 11.3 | 26.12 | 9.66 | 41.64 | 4.54 | 4.85 | 0 | 0 | 112.18 | 33.21 |
| 2022 (9) | 9.39 | -23.53 | -0.98 | 0 | -6.56 | 0 | -0.64 | 0 | 8.41 | -17.63 | 2.92 | 54.5 | 0.85 | 0 | 2.88 | 50.91 | 8.96 | -27.57 | 6.82 | -35.78 | 4.33 | 3.84 | 0 | 0 | 84.22 | 1.57 |
| 2021 (8) | 12.28 | -41.75 | -2.07 | 0 | -5.82 | 0 | 1.78 | 0 | 10.21 | -69.27 | 1.89 | 3.85 | -0.03 | 0 | 1.91 | 6.56 | 12.37 | -19.99 | 10.62 | -28.58 | 4.17 | -6.71 | 0.02 | -60.0 | 82.92 | -23.73 |
| 2020 (7) | 21.08 | 140.36 | 12.15 | 0 | -21.81 | 0 | -0.84 | 0 | 33.23 | 428.3 | 1.82 | 63.96 | 0.11 | 450.0 | 1.79 | 70.44 | 15.46 | 98.71 | 14.87 | 219.78 | 4.47 | -10.42 | 0.05 | -28.57 | 108.72 | 20.37 |
| 2019 (6) | 8.77 | 114.95 | -2.48 | 0 | -7.69 | 0 | 0.71 | 0 | 6.29 | 3600.0 | 1.11 | -57.47 | 0.02 | -75.0 | 1.05 | -52.71 | 7.78 | 162.84 | 4.65 | 190.62 | 4.99 | 10.4 | 0.07 | -30.0 | 90.32 | 37.69 |
| 2018 (5) | 4.08 | -15.53 | -3.91 | 0 | -3.02 | 0 | -0.35 | 0 | 0.17 | -89.82 | 2.61 | -50.66 | 0.08 | 0 | 2.23 | -54.71 | 2.96 | 202.04 | 1.6 | 207.69 | 4.52 | -5.04 | 0.1 | -37.5 | 65.59 | -26.12 |
| 2017 (4) | 4.83 | 0 | -3.16 | 0 | -0.07 | 0 | -1.4 | 0 | 1.67 | 0 | 5.29 | 0 | -0.36 | 0 | 4.91 | 0 | 0.98 | 0 | 0.52 | 0 | 4.76 | 0 | 0.16 | 0 | 88.79 | 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) | -2.01 | -150.89 | -151.8 | 0.85 | 111.97 | 122.43 | -8.55 | -233.8 | -84.67 | -1.19 | -893.33 | -1587.5 | -1.16 | 63.17 | -1388.89 | 1.61 | -66.87 | -55.4 | 0.01 | 114.29 | 0 | 5.68 | -68.19 | -59.48 | 1.73 | -21.72 | -51.13 | 1.44 | -23.4 | -51.35 | 1.2 | -2.44 | 6.19 | 0 | 0 | 0 | -76.14 | -159.95 | -180.26 |
| 24Q2 (19) | 3.95 | 2.33 | 0.0 | -7.1 | -13.96 | -364.05 | 6.39 | 446.15 | 103.5 | 0.15 | -72.22 | 266.67 | -3.15 | -32.91 | -230.17 | 4.86 | 82.71 | 226.17 | -0.07 | -40.0 | -40.0 | 17.87 | 74.78 | 198.83 | 2.21 | -29.84 | -11.95 | 1.88 | -24.5 | -16.44 | 1.23 | 0.0 | 10.81 | 0 | 0 | 0 | 127.01 | 22.4 | 8.04 |
| 24Q1 (18) | 3.86 | -47.05 | 376.54 | -6.23 | -238.59 | -456.25 | 1.17 | 875.0 | 145.35 | 0.54 | 242.11 | 50.0 | -2.37 | -143.49 | -664.52 | 2.66 | 45.36 | 139.64 | -0.05 | -266.67 | -150.0 | 10.22 | 51.33 | 129.32 | 3.15 | -17.11 | 117.24 | 2.49 | -24.09 | 112.82 | 1.23 | 2.5 | 10.81 | 0 | 0 | 0 | 103.76 | -36.23 | 192.07 |
| 23Q4 (17) | 7.29 | 87.89 | 392.57 | -1.84 | 51.45 | -155.56 | 0.12 | 102.59 | 33.33 | -0.38 | -575.0 | 11.63 | 5.45 | 5955.56 | 617.11 | 1.83 | -49.31 | 147.3 | 0.03 | 0 | 400.0 | 6.76 | -51.83 | 150.04 | 3.8 | 7.34 | 130.3 | 3.28 | 10.81 | 154.26 | 1.2 | 6.19 | 10.09 | 0 | 0 | 0 | 162.72 | 71.53 | 161.68 |
| 23Q3 (16) | 3.88 | -1.77 | 391.14 | -3.79 | -147.71 | -1357.69 | -4.63 | -247.45 | -4.28 | 0.08 | 188.89 | 0 | 0.09 | -96.28 | -83.02 | 3.61 | 142.28 | 324.71 | 0 | 100.0 | -100.0 | 14.02 | 134.56 | 313.32 | 3.54 | 41.04 | 92.39 | 2.96 | 31.56 | 96.03 | 1.13 | 1.8 | 3.67 | 0 | 0 | 0 | 94.87 | -19.3 | 212.22 |
| 23Q2 (15) | 3.95 | 387.65 | 17.21 | -1.53 | -36.61 | -1175.0 | 3.14 | 221.71 | 726.32 | -0.09 | -125.0 | 18.18 | 2.42 | 880.65 | -25.54 | 1.49 | 34.23 | 132.81 | -0.05 | -150.0 | -266.67 | 5.98 | 34.13 | 127.86 | 2.51 | 73.1 | -7.04 | 2.25 | 92.31 | 30.06 | 1.11 | 0.0 | 2.78 | 0 | 0 | 0 | 117.56 | 230.91 | -1.98 |
| 23Q1 (14) | 0.81 | -45.27 | -78.4 | -1.12 | -55.56 | -1118.18 | -2.58 | -2966.67 | 0.0 | 0.36 | 183.72 | 550.0 | -0.31 | -140.79 | -108.03 | 1.11 | 50.0 | 58.57 | -0.02 | -100.0 | -102.44 | 4.46 | 65.0 | 55.51 | 1.45 | -12.12 | -47.84 | 1.17 | -9.3 | -48.68 | 1.11 | 1.83 | 3.74 | 0 | 0 | 0 | 35.53 | -42.87 | -68.26 |
| 22Q4 (13) | 1.48 | 87.34 | -55.69 | -0.72 | -176.92 | -2.86 | 0.09 | 102.03 | 100.97 | -0.43 | 0 | -1175.0 | 0.76 | 43.4 | -71.21 | 0.74 | -12.94 | 10.45 | -0.01 | -200.0 | 0.0 | 2.70 | -20.38 | 6.58 | 1.65 | -10.33 | -37.97 | 1.29 | -14.57 | -43.91 | 1.09 | 0.0 | 3.81 | 0 | 0 | 0 | 62.18 | 104.66 | -37.63 |
| 22Q3 (12) | 0.79 | -76.56 | 243.48 | -0.26 | -116.67 | 48.0 | -4.44 | -1268.42 | -189.52 | 0 | 100.0 | 100.0 | 0.53 | -83.69 | 296.3 | 0.85 | 32.81 | 107.32 | 0.01 | -66.67 | 150.0 | 3.39 | 29.31 | 84.56 | 1.84 | -31.85 | -2.65 | 1.51 | -12.72 | -3.82 | 1.09 | 0.93 | 3.81 | 0 | 0 | -100.0 | 30.38 | -74.66 | 247.44 |
| 22Q2 (11) | 3.37 | -10.13 | -28.3 | -0.12 | -209.09 | 68.42 | 0.38 | 114.73 | -71.21 | -0.11 | -37.5 | -110.78 | 3.25 | -15.8 | -24.77 | 0.64 | -8.57 | 88.24 | 0.03 | -96.34 | 0 | 2.62 | -8.46 | 87.39 | 2.7 | -2.88 | -22.64 | 1.73 | -24.12 | -43.09 | 1.08 | 0.93 | 3.85 | 0 | 0 | -100.0 | 119.93 | 7.14 | 4.36 |
| 22Q1 (10) | 3.75 | 12.28 | -6.72 | 0.11 | 115.71 | 122.45 | -2.58 | 72.17 | 8.83 | -0.08 | -300.0 | -107.48 | 3.86 | 46.21 | 9.35 | 0.7 | 4.48 | 48.94 | 0.82 | 8300.0 | 0 | 2.87 | 13.08 | 57.9 | 2.78 | 4.51 | -35.8 | 2.28 | -0.87 | -38.54 | 1.07 | 1.9 | 3.88 | 0 | 0 | -100.0 | 111.94 | 12.28 | 32.27 |
| 21Q4 (9) | 3.34 | 1352.17 | -47.65 | -0.7 | -40.0 | -107.22 | -9.27 | -286.9 | -43.28 | 0.04 | 111.43 | 107.02 | 2.64 | 1077.78 | -83.57 | 0.67 | 63.41 | 109.38 | -0.01 | 50.0 | -200.0 | 2.53 | 37.88 | 113.1 | 2.66 | 40.74 | -26.92 | 2.3 | 46.5 | -33.72 | 1.05 | 0.0 | 0.96 | 0 | -100.0 | -100.0 | 99.70 | 1040.06 | -29.37 |
| 21Q3 (8) | 0.23 | -95.11 | -93.75 | -0.5 | -31.58 | -257.14 | 4.96 | 275.76 | 188.1 | -0.35 | -134.31 | -94.44 | -0.27 | -106.25 | -107.63 | 0.41 | 20.59 | 24.24 | -0.02 | 0 | -140.0 | 1.84 | 31.3 | 36.05 | 1.89 | -45.85 | -47.65 | 1.57 | -48.36 | -68.54 | 1.05 | 0.96 | -1.87 | 0.01 | 0.0 | 0.0 | 8.75 | -92.39 | -85.58 |
| 21Q2 (7) | 4.7 | 16.92 | -37.83 | -0.38 | 22.45 | -115.97 | 1.32 | 146.64 | 120.34 | 1.02 | -4.67 | 920.0 | 4.32 | 22.38 | -56.54 | 0.34 | -27.66 | 3.03 | 0 | 0 | 100.0 | 1.40 | -22.86 | 8.38 | 3.49 | -19.4 | -22.96 | 3.04 | -18.06 | -16.48 | 1.04 | 0.97 | -11.11 | 0.01 | 0.0 | -50.0 | 114.91 | 35.78 | -26.58 |
| 21Q1 (6) | 4.02 | -36.99 | 0 | -0.49 | -105.06 | 0 | -2.83 | 56.26 | 0 | 1.07 | 287.72 | 0 | 3.53 | -78.03 | 0 | 0.47 | 46.88 | 0 | 0 | -100.0 | 0 | 1.82 | 52.6 | 0 | 4.33 | 18.96 | 0 | 3.71 | 6.92 | 0 | 1.03 | -0.96 | 0 | 0.01 | 0.0 | 0 | 84.63 | -40.04 | 0 |
| 20Q4 (5) | 6.38 | 73.37 | 0 | 9.69 | 7021.43 | 0 | -6.47 | -14.92 | 0 | -0.57 | -216.67 | 0 | 16.07 | 353.95 | 0 | 0.32 | -3.03 | 0 | 0.01 | -80.0 | 0 | 1.19 | -11.97 | 0 | 3.64 | 0.83 | 0 | 3.47 | -30.46 | 0 | 1.04 | -2.8 | 0 | 0.01 | 0.0 | 0 | 141.15 | 132.82 | 0 |
| 20Q3 (4) | 3.68 | -51.32 | 0.0 | -0.14 | -105.88 | 0.0 | -5.63 | 13.25 | 0.0 | -0.18 | -280.0 | 0.0 | 3.54 | -64.39 | 0.0 | 0.33 | 0.0 | 0.0 | 0.05 | 600.0 | 0.0 | 1.35 | 4.59 | 0.0 | 3.61 | -20.31 | 0.0 | 4.99 | 37.09 | 0.0 | 1.07 | -8.55 | 0.0 | 0.01 | -50.0 | 0.0 | 60.63 | -61.27 | 0.0 |
| 20Q2 (3) | 7.56 | 0 | 0.0 | 2.38 | 0 | 0.0 | -6.49 | 0 | 0.0 | 0.1 | 0 | 0.0 | 9.94 | 0 | 0.0 | 0.33 | 0 | 0.0 | -0.01 | 0 | 0.0 | 1.29 | 0 | 0.0 | 4.53 | 0 | 0.0 | 3.64 | 0 | 0.0 | 1.17 | 0 | 0.0 | 0.02 | 0 | 0.0 | 156.52 | 0 | 0.0 |
