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) | 13.57 | 57.42 | -19.59 | 0 | 2.24 | -83.53 | 0.48 | -79.31 | -6.02 | 0 | 21.12 | 1930.77 | -1.06 | 0 | 31.13 | 1786.18 | 8.32 | -5.02 | 10.14 | 123.35 | 1.4 | 23.89 | 0.04 | 0.0 | 117.18 | -22.38 |
| 2022 (9) | 8.62 | 1226.15 | -14.44 | 0 | 13.6 | 1.12 | 2.32 | 222.22 | -5.82 | 0 | 1.04 | -71.27 | 0.18 | 0 | 1.65 | -90.17 | 8.76 | 274.36 | 4.54 | 100.88 | 1.13 | 32.94 | 0.04 | 300.0 | 150.96 | 624.62 |
| 2021 (8) | 0.65 | 0 | -9.77 | 0 | 13.45 | 634.97 | 0.72 | 0 | -9.12 | 0 | 3.62 | 142.95 | -1.41 | 0 | 16.80 | -76.21 | 2.34 | 0 | 2.26 | 22.16 | 0.85 | 34.92 | 0.01 | 0 | 20.83 | 0 |
| 2020 (7) | -0.48 | 0 | -1.68 | 0 | 1.83 | 103.33 | -0.01 | 0 | -2.16 | 0 | 1.49 | -48.97 | -0.29 | 0 | 70.62 | -57.44 | -0.04 | 0 | 1.85 | 670.83 | 0.63 | 3.28 | 0 | 0 | -19.35 | 0 |
| 2019 (6) | -0.83 | 0 | 0.49 | 0 | 0.9 | -81.63 | -0.1 | 0 | -0.34 | 0 | 2.92 | -65.97 | -0.07 | 0 | 165.91 | -67.71 | 0.06 | -60.0 | 0.24 | -75.0 | 0.61 | 7.02 | 0 | 0 | -97.65 | 0 |
| 2018 (5) | 0.79 | 0 | -4.5 | 0 | 4.9 | 0 | 0.09 | 0 | -3.71 | 0 | 8.58 | 0 | 0 | 0 | 513.77 | 0 | 0.15 | 0 | 0.96 | 0 | 0.57 | 0 | 0 | 0 | 51.63 | 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) | -2.68 | 70.16 | -139.47 | 0.63 | 155.26 | -84.52 | 10.09 | -33.09 | 398.52 | 0.25 | 292.31 | 177.78 | -2.05 | 79.74 | -118.88 | 0.87 | -8.42 | 74.0 | -0.27 | 0.0 | -22.73 | 14.05 | 49.87 | 630.01 | -0.63 | -450.0 | -118.58 | 0.07 | -94.78 | -98.53 | 0.51 | -13.56 | 41.67 | 0.02 | 100.0 | 100.0 | -446.67 | 3.5 | -437.47 |
| 24Q2 (19) | -8.98 | -306.44 | -345.36 | -1.14 | 68.77 | 85.51 | 15.08 | 438.57 | 1000.73 | -0.13 | -8.33 | -218.18 | -10.12 | -1545.71 | -140.38 | 0.95 | -66.78 | -4.04 | -0.27 | 52.63 | -22.73 | 9.38 | -67.14 | 91.35 | 0.18 | 220.0 | -94.38 | 1.34 | 6800.0 | -58.9 | 0.59 | 40.48 | 73.53 | 0.01 | 0.0 | 0.0 | -462.89 | -143.63 | -556.56 |
| 24Q1 (18) | 4.35 | -40.57 | 203.33 | -3.65 | 79.99 | -248.98 | 2.8 | 13.36 | 57.3 | -0.12 | -209.09 | -170.59 | 0.7 | 106.41 | 139.77 | 2.86 | -84.19 | 85.71 | -0.57 | 29.63 | -400.0 | 28.54 | -80.64 | 74.04 | -0.15 | -117.44 | -117.24 | -0.02 | -101.54 | -102.44 | 0.42 | 7.69 | 31.25 | 0.01 | 0.0 | 0.0 | 1060.98 | 146.4 | 389.82 |
| 23Q4 (17) | 7.32 | 7.81 | -17.66 | -18.24 | -548.16 | -31.98 | 2.47 | 173.08 | -67.07 | 0.11 | 22.22 | -85.71 | -10.92 | -200.55 | -121.5 | 18.09 | 3518.0 | 3250.0 | -0.81 | -268.18 | -912.5 | 147.43 | 7557.66 | 5898.33 | 0.86 | -74.63 | -66.14 | 1.3 | -72.69 | -32.29 | 0.39 | 8.33 | 21.88 | 0.01 | 0.0 | 0.0 | 430.59 | 225.32 | 8.98 |
| 23Q3 (16) | 6.79 | 85.52 | 4094.12 | 4.07 | 151.72 | 203.73 | -3.38 | -346.72 | -550.67 | 0.09 | -18.18 | -90.22 | 10.86 | 357.96 | 828.21 | 0.5 | -49.49 | 35.14 | -0.22 | 0.0 | -133.85 | 1.93 | -60.72 | 11.41 | 3.39 | 5.94 | 4.63 | 4.76 | 46.01 | 83.78 | 0.36 | 5.88 | 28.57 | 0.01 | 0.0 | 0.0 | 132.36 | 30.55 | 2342.31 |
| 23Q2 (15) | 3.66 | 186.94 | 187.56 | -7.87 | -421.22 | -3179.17 | 1.37 | -23.03 | -27.89 | 0.11 | -35.29 | -62.07 | -4.21 | -139.2 | 4.75 | 0.99 | -35.71 | 1137.5 | -0.22 | -215.79 | -121.57 | 4.90 | -70.12 | 651.08 | 3.2 | 267.82 | 70.21 | 3.26 | 297.56 | 793.62 | 0.34 | 6.25 | 25.93 | 0.01 | 0.0 | -50.0 | 101.39 | 127.69 | 0 |
| 23Q1 (14) | -4.21 | -147.36 | -203.19 | 2.45 | 117.73 | 242.44 | 1.78 | -76.27 | -48.41 | 0.17 | -77.92 | -48.48 | -1.76 | 64.3 | -174.58 | 1.54 | 185.19 | 2980.0 | 0.19 | 337.5 | 113.48 | 16.40 | 567.25 | 2317.42 | 0.87 | -65.75 | -20.91 | 0.82 | -57.29 | 64.0 | 0.32 | 0.0 | 23.08 | 0.01 | 0.0 | 0.0 | -366.09 | -192.65 | -169.09 |
| 22Q4 (13) | 8.89 | 5329.41 | 429.17 | -13.82 | -1131.34 | -305.28 | 7.5 | 900.0 | 772.09 | 0.77 | -16.3 | 6.94 | -4.93 | -521.37 | -184.97 | 0.54 | 45.95 | -66.04 | -0.08 | -112.31 | 94.56 | 2.46 | 42.23 | -72.11 | 2.54 | -21.6 | -25.51 | 1.92 | -25.87 | -23.51 | 0.32 | 14.29 | 39.13 | 0.01 | 0.0 | 0 | 395.11 | 6793.65 | 544.41 |
| 22Q3 (12) | -0.17 | 95.93 | 80.9 | 1.34 | 658.33 | 207.2 | 0.75 | -60.53 | -78.13 | 0.92 | 217.24 | 9100.0 | 1.17 | 126.47 | 154.67 | 0.37 | 362.5 | 23.33 | 0.65 | -36.27 | 983.33 | 1.73 | 164.84 | -91.76 | 3.24 | 72.34 | 562.86 | 2.59 | 651.06 | 325.22 | 0.28 | 3.7 | 27.27 | 0.01 | -50.0 | 0 | -5.90 | 0 | 0 |
| 22Q2 (11) | -4.18 | -202.45 | -2686.67 | -0.24 | 86.05 | 95.3 | 1.9 | -44.93 | -79.26 | 0.29 | -12.12 | 3000.0 | -4.42 | -287.29 | 15.97 | 0.08 | 60.0 | -95.38 | 1.02 | 172.34 | 10300.0 | 0.65 | -3.82 | -99.22 | 1.88 | 70.91 | 608.11 | -0.47 | -194.0 | -152.22 | 0.27 | 3.85 | -32.5 | 0.02 | 100.0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 4.08 | 142.86 | 0 | -1.72 | 49.56 | 0 | 3.45 | 301.16 | 0 | 0.33 | -54.17 | 0 | 2.36 | 236.42 | 0 | 0.05 | -96.86 | 0 | -1.41 | 4.08 | 0 | 0.68 | -92.3 | 0 | 1.1 | -67.74 | 0 | 0.5 | -80.08 | 0 | 0.26 | 13.04 | 0 | 0.01 | 0 | 0 | 529.87 | 764.19 | 0 |
| 21Q4 (9) | 1.68 | 288.76 | 700.0 | -3.41 | -172.8 | -266.67 | 0.86 | -74.93 | 244.0 | 0.72 | 7100.0 | 2300.0 | -1.73 | 19.16 | -42.98 | 1.59 | 430.0 | 87.06 | -1.47 | -2550.0 | -635.0 | 8.81 | -57.99 | -90.67 | 3.41 | 587.14 | 875.0 | 2.51 | 318.26 | 54.94 | 0.23 | 4.55 | -30.3 | 0 | 0 | 0 | 61.31 | 0 | 527.01 |
| 21Q3 (8) | -0.89 | -493.33 | 0 | -1.25 | 75.54 | 0 | 3.43 | -62.55 | 0 | 0.01 | 200.0 | 0 | -2.14 | 59.32 | 0 | 0.3 | -82.66 | 0 | 0.06 | 700.0 | 0 | 20.98 | -74.78 | 0 | -0.7 | -89.19 | 0 | -1.15 | -227.78 | 0 | 0.22 | -45.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.15 | 0 | 25.0 | -5.11 | 0 | -581.33 | 9.16 | 0 | 479.75 | -0.01 | 0 | 75.0 | -5.26 | 0 | -453.68 | 1.73 | 0 | 170.31 | -0.01 | 0 | 88.89 | 83.17 | 0 | 58.55 | -0.37 | 0 | -192.5 | 0.9 | 0 | 291.3 | 0.4 | 0 | 33.33 | 0 | 0 | 0 | -11.54 | 0 | 69.42 |
