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) | -17.77 | 0 | -16.54 | 0 | 54.52 | 389.41 | 4.08 | 0 | -34.31 | 0 | 15.64 | 179.79 | -1.73 | 0 | 26.79 | 142.46 | 9.91 | 17.28 | 8.15 | 25.38 | 0.66 | 83.33 | 0.12 | 200.0 | -198.99 | 0 |
| 2022 (9) | 12.42 | 0 | -12.15 | 0 | 11.14 | 23.78 | -1.02 | 0 | 0.27 | 0 | 5.59 | 535.23 | -0.1 | 0 | 11.05 | 236.44 | 8.45 | 278.92 | 6.5 | 293.94 | 0.36 | 50.0 | 0.04 | 100.0 | 180.00 | 0 |
| 2021 (8) | -1.88 | 0 | -2.1 | 0 | 9.0 | 597.67 | -2.39 | 0 | -3.98 | 0 | 0.88 | -36.69 | 0.03 | 0 | 3.28 | -45.71 | 2.23 | -8.98 | 1.65 | -13.61 | 0.24 | 71.43 | 0.02 | 100.0 | -98.43 | 0 |
| 2020 (7) | 4.18 | 202.9 | -3.79 | 0 | 1.29 | -68.15 | -0.32 | 0 | 0.39 | 0 | 1.39 | -30.15 | -1.21 | 0 | 6.05 | -64.86 | 2.45 | 31.72 | 1.91 | 27.33 | 0.14 | 100.0 | 0.01 | 0 | 202.91 | 130.85 |
| 2019 (6) | 1.38 | 527.27 | -4.63 | 0 | 4.05 | 694.12 | -0.81 | 0 | -3.25 | 0 | 1.99 | 804.55 | -0.92 | 0 | 17.21 | 311.58 | 1.86 | 84.16 | 1.5 | 82.93 | 0.07 | 0 | 0 | 0 | 87.90 | 227.62 |
| 2018 (5) | 0.22 | 0 | -0.29 | 0 | 0.51 | 0 | -0.1 | 0 | -0.07 | 0 | 0.22 | 0 | -0.02 | 0 | 4.18 | 0 | 1.01 | 0 | 0.82 | 0 | 0 | 0 | 0 | 0 | 26.83 | 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) | -8.42 | -178.91 | -22.21 | -15.48 | -82.55 | -925.17 | 20.28 | 143.75 | -6.11 | 16.39 | 183.97 | 606.47 | -23.9 | -1191.32 | -184.52 | 15.74 | 703.06 | 1305.36 | 0.6 | 122.22 | 161.86 | 40.94 | 165.67 | 256.73 | 5.57 | 248.13 | 430.48 | 4.36 | 279.13 | 368.82 | 0.26 | 8.33 | 62.5 | 0.05 | 0.0 | 25.0 | -180.30 | -124.33 | 70.43 |
| 24Q2 (19) | 10.67 | -9.5 | 294.0 | -8.48 | -33.54 | -87.2 | 8.32 | 595.24 | 80.48 | -19.52 | -838.46 | -1658.56 | 2.19 | -59.74 | 121.83 | 1.96 | 292.0 | 108.51 | 0.27 | 137.5 | 212.5 | 15.41 | 172.43 | 137.2 | 1.6 | 75.82 | -5.33 | 1.15 | 144.68 | -21.77 | 0.24 | 4.35 | 50.0 | 0.05 | 0.0 | 150.0 | 740.97 | -52.86 | 322.29 |
| 24Q1 (18) | 11.79 | 218.65 | 229.7 | -6.35 | 50.31 | -377.29 | -1.68 | -116.11 | -109.39 | -2.08 | -137.89 | 20.61 | 5.44 | 159.91 | 180.0 | 0.5 | -95.25 | -83.55 | -0.72 | -84.62 | -453.85 | 5.66 | -84.86 | -88.87 | 0.91 | -85.39 | -4.21 | 0.47 | -90.66 | -36.49 | 0.23 | 21.05 | 53.33 | 0.05 | 0.0 | 150.0 | 1572.00 | 2139.04 | 257.37 |
| 23Q4 (17) | 3.7 | 153.7 | -78.59 | -12.78 | -746.36 | -2266.67 | 10.43 | -51.71 | 376.66 | 5.49 | 136.64 | 185.94 | -9.08 | -8.1 | -154.24 | 10.53 | 840.18 | 429.15 | -0.39 | 59.79 | 0 | 37.37 | 225.63 | 499.19 | 6.23 | 493.33 | 11.05 | 5.03 | 440.86 | 14.06 | 0.19 | 18.75 | 58.33 | 0.05 | 25.0 | 400.0 | 70.21 | 111.51 | -81.55 |
| 23Q3 (16) | -6.89 | -25.27 | -1087.93 | -1.51 | 66.67 | 84.58 | 21.6 | 368.55 | 757.14 | 2.32 | 309.01 | 6.91 | -8.4 | 16.25 | 19.0 | 1.12 | 19.15 | -36.72 | -0.97 | -304.17 | -646.15 | 11.48 | 76.65 | -50.86 | 1.05 | -37.87 | 2.94 | 0.93 | -36.73 | 52.46 | 0.16 | 0.0 | 60.0 | 0.04 | 100.0 | 300.0 | -609.73 | -82.92 | -656.91 |
| 23Q2 (15) | -5.5 | 39.49 | -229.34 | -4.53 | -297.82 | -134.72 | 4.61 | -74.23 | -63.96 | -1.11 | 57.63 | 74.6 | -10.03 | -47.5 | -178.61 | 0.94 | -69.08 | -37.33 | -0.24 | -84.62 | -900.0 | 6.50 | -87.22 | -75.7 | 1.69 | 77.89 | 83.7 | 1.47 | 98.65 | 93.42 | 0.16 | 6.67 | 128.57 | 0.02 | 0.0 | 100.0 | -333.33 | 66.63 | -67.66 |
| 23Q1 (14) | -9.09 | -152.6 | -246.95 | 2.29 | 524.07 | 2190.0 | 17.89 | 574.54 | 4463.41 | -2.62 | -236.46 | -258.9 | -6.8 | -140.62 | -169.84 | 3.04 | 52.76 | 821.21 | -0.13 | 0 | 0 | 50.84 | 715.17 | 748.81 | 0.95 | -83.07 | 5.56 | 0.74 | -83.22 | 2.78 | 0.15 | 25.0 | 114.29 | 0.02 | 100.0 | 100.0 | -998.90 | -362.44 | -205.01 |
| 22Q4 (13) | 17.28 | 3079.31 | 968.34 | -0.54 | 94.48 | 62.24 | -3.77 | -249.6 | -273.73 | 1.92 | -11.52 | 217.79 | 16.74 | 261.43 | 589.47 | 1.99 | 12.43 | 231.67 | 0 | 100.0 | -100.0 | 6.24 | -73.29 | 34.08 | 5.61 | 450.0 | 156.16 | 4.41 | 622.95 | 173.91 | 0.12 | 20.0 | 71.43 | 0.01 | 0.0 | 0.0 | 380.62 | 572.49 | 423.24 |
| 22Q3 (12) | -0.58 | 65.27 | -129.44 | -9.79 | -407.25 | -8800.0 | 2.52 | -80.3 | -62.78 | 2.17 | 149.66 | 843.48 | -10.37 | -188.06 | -657.53 | 1.77 | 18.0 | 4325.0 | -0.13 | -533.33 | 43.48 | 23.35 | -12.67 | 4360.03 | 1.02 | 10.87 | 440.0 | 0.61 | -19.74 | 365.22 | 0.1 | 42.86 | 66.67 | 0.01 | 0.0 | 0.0 | -80.56 | 59.48 | 0 |
| 22Q2 (11) | -1.67 | 36.26 | 10.22 | -1.93 | -2030.0 | -238.6 | 12.79 | 3219.51 | 21216.67 | -4.37 | -498.63 | -341.41 | -3.6 | -42.86 | -48.15 | 1.5 | 354.55 | 500.0 | 0.03 | 0 | 127.27 | 26.74 | 346.44 | 569.52 | 0.92 | 2.22 | 170.59 | 0.76 | 5.56 | 171.43 | 0.07 | 0.0 | -36.36 | 0.01 | 0.0 | 0.0 | -198.81 | 39.29 | 57.25 |
| 22Q1 (10) | -2.62 | -31.66 | 0 | 0.1 | 106.99 | 0 | -0.41 | -118.89 | 0 | -0.73 | 55.21 | 0 | -2.52 | 26.32 | 0 | 0.33 | -45.0 | 0 | 0 | -100.0 | 0 | 5.99 | 28.77 | 0 | 0.9 | -58.9 | 0 | 0.72 | -55.28 | 0 | 0.07 | 0.0 | 0 | 0.01 | 0.0 | 0 | -327.50 | -178.13 | 0 |
| 21Q4 (9) | -1.99 | -201.02 | -167.46 | -1.43 | -1200.0 | 47.23 | 2.17 | -67.95 | 155.29 | -1.63 | -808.7 | -126.39 | -3.42 | -283.87 | -1525.0 | 0.6 | 1400.0 | -28.57 | 0.37 | 260.87 | 511.11 | 4.65 | 788.37 | 17.72 | 2.19 | 830.0 | -30.48 | 1.61 | 800.0 | -38.31 | 0.07 | 16.67 | -22.22 | 0.01 | 0.0 | 0 | -117.75 | 0 | -207.77 |
| 21Q3 (8) | 1.97 | 205.91 | 0 | -0.11 | 80.7 | 0 | 6.77 | 11183.33 | 0 | 0.23 | 123.23 | 0 | 1.86 | 176.54 | 0 | 0.04 | -84.0 | 0 | -0.23 | -109.09 | 0 | 0.52 | -86.89 | 0 | -0.3 | -188.24 | 0 | -0.23 | -182.14 | 0 | 0.06 | -45.45 | 0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -1.86 | 0 | -250.0 | -0.57 | 0 | 46.73 | 0.06 | 0 | -86.36 | -0.99 | 0 | -347.5 | -2.43 | 0 | -1529.41 | 0.25 | 0 | -54.55 | -0.11 | 0 | 90.18 | 3.99 | 0 | -87.51 | 0.34 | 0 | 148.57 | 0.28 | 0 | 140.58 | 0.11 | 0 | 120.0 | 0.01 | 0 | 0 | -465.00 | 0 | 0 |
