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) | 12.72 | 11.38 | -9.85 | 0 | -5.68 | 0 | 0.8 | -31.03 | 2.87 | -36.78 | 10.15 | 3.89 | 0 | 0 | 12.45 | 11.17 | 4.88 | -24.69 | 4.23 | -39.57 | 4.36 | 6.6 | 0.23 | 0.0 | 144.22 | 42.95 |
| 2022 (9) | 11.42 | 400.88 | -6.88 | 0 | -15.12 | 0 | 1.16 | 136.73 | 4.54 | 0 | 9.77 | 84.69 | 0 | 0 | 11.20 | 99.15 | 6.48 | -31.72 | 7.0 | -4.76 | 4.09 | 9.36 | 0.23 | 0.0 | 100.88 | 400.88 |
| 2021 (8) | 2.28 | -79.88 | -10.72 | 0 | 23.06 | 0 | 0.49 | 250.0 | -8.44 | 0 | 5.29 | -3.99 | 0 | 0 | 5.62 | -10.52 | 9.49 | -9.01 | 7.35 | -4.92 | 3.74 | 19.11 | 0.23 | 15.0 | 20.14 | -80.32 |
| 2020 (7) | 11.33 | -43.18 | -2.03 | 0 | -17.23 | 0 | 0.14 | 0 | 9.3 | -18.13 | 5.51 | -30.08 | 0 | 0 | 6.29 | -39.5 | 10.43 | 40.76 | 7.73 | 22.5 | 3.14 | -3.68 | 0.2 | -16.67 | 102.35 | -49.65 |
| 2019 (6) | 19.94 | 627.74 | -8.58 | 0 | -3.59 | 0 | -0.01 | 0 | 11.36 | 0 | 7.88 | 69.83 | 0 | 0 | 10.39 | 115.93 | 7.41 | -23.53 | 6.31 | -6.1 | 3.26 | 12.03 | 0.24 | -17.24 | 203.26 | 635.9 |
| 2018 (5) | 2.74 | -35.38 | -5.85 | 0 | 2.77 | 0 | 0.83 | 219.23 | -3.11 | 0 | 4.64 | 29.61 | -1.19 | 0 | 4.81 | 50.44 | 9.69 | -2.02 | 6.72 | -8.57 | 2.91 | 6.2 | 0.29 | 3.57 | 27.62 | -32.45 |
| 2017 (4) | 4.24 | -71.66 | -3.64 | 0 | -10.96 | 0 | 0.26 | -13.33 | 0.6 | -94.69 | 3.58 | -20.8 | 0 | 0 | 3.20 | -27.23 | 9.89 | 3.56 | 7.35 | 26.72 | 2.74 | 2.24 | 0.28 | -20.0 | 40.89 | -75.87 |
| 2016 (3) | 14.96 | 54.07 | -3.67 | 0 | -7.66 | 0 | 0.3 | 0 | 11.29 | 174.7 | 4.52 | -7.38 | 0 | 0 | 4.40 | -7.52 | 9.55 | -8.96 | 5.8 | -20.55 | 2.68 | 0.75 | 0.35 | -10.26 | 169.42 | 80.59 |
| 2015 (2) | 9.71 | -3.77 | -5.6 | 0 | -10.76 | 0 | -0.92 | 0 | 4.11 | -35.98 | 4.88 | 65.99 | 0 | 0 | 4.75 | 63.72 | 10.49 | 3.86 | 7.3 | -17.23 | 2.66 | 9.92 | 0.39 | -2.5 | 93.82 | 8.23 |
| 2014 (1) | 10.09 | 14.66 | -3.67 | 0 | -8.05 | 0 | -0.06 | 0 | 6.42 | 25.64 | 2.94 | -33.93 | 0 | 0 | 2.90 | -33.87 | 10.1 | -9.17 | 8.82 | -12.24 | 2.42 | 6.14 | 0.4 | 37.93 | 86.68 | 24.31 |
| 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) | 0.68 | -41.38 | 131.34 | -1.78 | -179.82 | 38.83 | -1.61 | -475.0 | 40.59 | -0.04 | -157.14 | -114.29 | -1.1 | -132.45 | 78.35 | 2.56 | 22.49 | -11.72 | 0 | 0 | 0 | 8.97 | 23.65 | -23.08 | 2.29 | -27.99 | -12.6 | 1.59 | -43.21 | -42.6 | 1.3 | 4.0 | 18.18 | 0.05 | -16.67 | -16.67 | 23.13 | -18.05 | 141.89 |
| 24Q2 (19) | 1.16 | -84.55 | -56.23 | 2.23 | 181.99 | 168.83 | -0.28 | -203.7 | 81.58 | 0.07 | 75.0 | -80.56 | 3.39 | -29.23 | 674.58 | 2.09 | 69.92 | -35.29 | 0 | 0 | 0 | 7.25 | 16.37 | -53.28 | 3.18 | 158.54 | 114.86 | 2.8 | 112.12 | 101.44 | 1.25 | 12.61 | 17.92 | 0.06 | 0.0 | 0.0 | 28.22 | -90.64 | -73.27 |
| 24Q1 (18) | 7.51 | 149.5 | -18.55 | -2.72 | -38.78 | -57.23 | 0.27 | -70.0 | 111.49 | 0.04 | -80.0 | 200.0 | 4.79 | 356.19 | -36.05 | 1.23 | -37.56 | -40.0 | 0 | 0 | 0 | 6.23 | -30.98 | -57.33 | 1.23 | -8.21 | 319.64 | 1.32 | 149.06 | 386.96 | 1.11 | -0.89 | 2.78 | 0.06 | 0.0 | 0.0 | 301.61 | 71.34 | -77.76 |
| 23Q4 (17) | 3.01 | 238.71 | -52.82 | -1.96 | 32.65 | -31.54 | 0.9 | 133.21 | 129.7 | 0.2 | -28.57 | 25.0 | 1.05 | 120.67 | -78.53 | 1.97 | -32.07 | 18.67 | 0 | 0 | 0 | 9.03 | -22.54 | 1.26 | 1.34 | -48.85 | 65.43 | 0.53 | -80.87 | 430.0 | 1.12 | 1.82 | 4.67 | 0.06 | 0.0 | 0.0 | 176.02 | 418.79 | -66.06 |
| 23Q3 (16) | -2.17 | -181.89 | -193.94 | -2.91 | 10.19 | -21.25 | -2.71 | -78.29 | 20.76 | 0.28 | -22.22 | -50.88 | -5.08 | -761.02 | -5544.44 | 2.9 | -10.22 | 20.33 | 0 | 0 | 0 | 11.66 | -24.91 | 14.77 | 2.62 | 77.03 | 31.0 | 2.77 | 99.28 | 7.78 | 1.1 | 3.77 | 4.76 | 0.06 | 0.0 | 0.0 | -55.22 | -152.3 | -187.96 |
| 23Q2 (15) | 2.65 | -71.26 | -10.77 | -3.24 | -87.28 | 9.75 | -1.52 | 35.32 | 62.56 | 0.36 | 1000.0 | -18.18 | -0.59 | -107.88 | 4.84 | 3.23 | 57.56 | -15.0 | 0 | 0 | 0 | 15.53 | 6.28 | -5.81 | 1.48 | 364.29 | -34.8 | 1.39 | 402.17 | -38.22 | 1.06 | -1.85 | 4.95 | 0.06 | 0.0 | 0.0 | 105.58 | -92.21 | 18.02 |
| 23Q1 (14) | 9.22 | 44.51 | 3941.67 | -1.73 | -16.11 | -388.33 | -2.35 | 22.44 | 49.02 | -0.04 | -125.0 | 0 | 7.49 | 53.17 | 1980.56 | 2.05 | 23.49 | 7.89 | 0 | 0 | 0 | 14.61 | 63.81 | 67.96 | -0.56 | -169.14 | -140.0 | -0.46 | -560.0 | -122.12 | 1.08 | 0.93 | 12.5 | 0.06 | 0.0 | 0.0 | 1355.88 | 161.4 | 17613.48 |
| 22Q4 (13) | 6.38 | 176.19 | 46.0 | -1.49 | 37.92 | 66.37 | -3.03 | 11.4 | -118.54 | 0.16 | -71.93 | 45.45 | 4.89 | 5533.33 | 8250.0 | 1.66 | -31.12 | -19.81 | 0 | 0 | 0 | 8.92 | -12.21 | -7.61 | 0.81 | -59.5 | -41.3 | 0.1 | -96.11 | -91.6 | 1.07 | 1.9 | 11.46 | 0.06 | 0.0 | 0.0 | 518.70 | 726.33 | 162.32 |
| 22Q3 (12) | 2.31 | -22.22 | 1104.35 | -2.4 | 33.15 | -93.55 | -3.42 | 15.76 | -385.0 | 0.57 | 29.55 | 1525.0 | -0.09 | 85.48 | 93.88 | 2.41 | -36.58 | 63.95 | 0 | 0 | 0 | 10.16 | -38.37 | 85.65 | 2.0 | -11.89 | -37.11 | 2.57 | 14.22 | 4.05 | 1.05 | 3.96 | 9.38 | 0.06 | 0.0 | 0.0 | 62.77 | -29.83 | 1052.49 |
| 22Q2 (11) | 2.97 | 1337.5 | 174.62 | -3.59 | -698.33 | -10.8 | -4.06 | 11.93 | -187.5 | 0.44 | 0 | 57.14 | -0.62 | -272.22 | 91.41 | 3.8 | 100.0 | 304.26 | 0 | 0 | 0 | 16.49 | 89.5 | 316.01 | 2.27 | 62.14 | -16.85 | 2.25 | 8.17 | 14.8 | 1.01 | 5.21 | 10.99 | 0.06 | 0.0 | 0.0 | 89.46 | 1255.5 | 165.86 |
| 22Q1 (10) | -0.24 | -105.49 | -111.32 | 0.6 | 113.54 | 133.15 | -4.61 | -128.21 | -617.98 | 0 | -100.0 | -100.0 | 0.36 | 700.0 | 16.13 | 1.9 | -8.21 | 134.57 | 0 | 0 | 0 | 8.70 | -9.89 | 136.5 | 1.4 | 1.45 | -36.07 | 2.08 | 74.79 | 20.23 | 0.96 | 0.0 | 5.49 | 0.06 | 0.0 | 20.0 | -7.74 | -103.92 | -109.82 |
| 21Q4 (9) | 4.37 | 2000.0 | 6342.86 | -4.43 | -257.26 | -768.63 | 16.34 | 1261.67 | 946.63 | 0.11 | 375.0 | 83.33 | -0.06 | 95.92 | 89.66 | 2.07 | 40.82 | 88.18 | 0 | 0 | 0 | 9.65 | 76.41 | 112.76 | 1.38 | -56.6 | -55.34 | 1.19 | -51.82 | -43.06 | 0.96 | 0.0 | 9.09 | 0.06 | 0.0 | 20.0 | 197.74 | 3100.45 | 8630.96 |
| 21Q3 (8) | -0.23 | 94.22 | -112.43 | -1.24 | 61.73 | -134.64 | 1.2 | -74.14 | 109.75 | -0.04 | -114.29 | -100.0 | -1.47 | 79.64 | -127.07 | 1.47 | 56.38 | 18.55 | 0 | 0 | 0 | 5.47 | 38.1 | 17.93 | 3.18 | 16.48 | -15.65 | 2.47 | 26.02 | -21.09 | 0.96 | 5.49 | 23.08 | 0.06 | 0.0 | 20.0 | -6.59 | 95.15 | -114.11 |
| 21Q2 (7) | -3.98 | -287.74 | -225.55 | -3.24 | -79.01 | -214.56 | 4.64 | 421.35 | 46500.0 | 0.28 | 100.0 | 47.37 | -7.22 | -2429.03 | -437.38 | 0.94 | 16.05 | 1.08 | 0 | 0 | 0 | 3.96 | 7.73 | -12.39 | 2.73 | 24.66 | 18.18 | 1.96 | 13.29 | 17.37 | 0.91 | 0.0 | 21.33 | 0.06 | 20.0 | 20.0 | -135.84 | -272.36 | -205.84 |
| 21Q1 (6) | 2.12 | 3128.57 | -66.77 | -1.81 | -254.9 | 55.53 | 0.89 | 146.11 | 129.87 | 0.14 | 133.33 | 275.0 | 0.31 | 153.45 | -86.58 | 0.81 | -26.36 | -63.68 | 0 | 0 | 0 | 3.68 | -18.94 | -73.38 | 2.19 | -29.13 | 73.81 | 1.73 | -17.22 | 105.95 | 0.91 | 3.41 | 24.66 | 0.05 | 0.0 | 0.0 | 78.81 | 3500.11 | -79.99 |
| 20Q4 (5) | -0.07 | -103.78 | -100.74 | -0.51 | -114.25 | 80.97 | -1.93 | 84.32 | -22.93 | 0.06 | 400.0 | 175.0 | -0.58 | -110.68 | -108.55 | 1.1 | -11.29 | -51.97 | 0 | 0 | 0 | 4.54 | -2.21 | -61.18 | 3.09 | -18.04 | 21.18 | 2.09 | -33.23 | 29.81 | 0.88 | 12.82 | 8.64 | 0.05 | 0.0 | 0.0 | -2.32 | -104.96 | -100.61 |
| 20Q3 (4) | 1.85 | -41.64 | 0.0 | 3.58 | 447.57 | 0.0 | -12.31 | -123000.0 | 0.0 | -0.02 | -110.53 | 0.0 | 5.43 | 153.74 | 0.0 | 1.24 | 33.33 | 0.0 | 0 | 0 | 0.0 | 4.64 | 2.59 | 0.0 | 3.77 | 63.2 | 0.0 | 3.13 | 87.43 | 0.0 | 0.78 | 4.0 | 0.0 | 0.05 | 0.0 | 0.0 | 46.72 | -63.6 | 0.0 |
| 20Q2 (3) | 3.17 | -50.31 | 0.0 | -1.03 | 74.69 | 0.0 | -0.01 | 99.66 | 0.0 | 0.19 | 337.5 | 0.0 | 2.14 | -7.36 | 0.0 | 0.93 | -58.3 | 0.0 | 0 | 0 | 0.0 | 4.52 | -67.26 | 0.0 | 2.31 | 83.33 | 0.0 | 1.67 | 98.81 | 0.0 | 0.75 | 2.74 | 0.0 | 0.05 | 0.0 | 0.0 | 128.34 | -67.41 | 0.0 |
| 20Q1 (2) | 6.38 | -32.56 | 0.0 | -4.07 | -51.87 | 0.0 | -2.98 | -89.81 | 0.0 | -0.08 | 0.0 | 0.0 | 2.31 | -65.93 | 0.0 | 2.23 | -2.62 | 0.0 | 0 | 0 | 0.0 | 13.82 | 18.2 | 0.0 | 1.26 | -50.59 | 0.0 | 0.84 | -47.83 | 0.0 | 0.73 | -9.88 | 0.0 | 0.05 | 0.0 | 0.0 | 393.83 | 2.83 | 0.0 |
| 19Q4 (1) | 9.46 | 0.0 | 0.0 | -2.68 | 0.0 | 0.0 | -1.57 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 6.78 | 0.0 | 0.0 | 2.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.69 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 383.00 | 0.0 | 0.0 |
