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) | 25.24 | 409.9 | -2.34 | 0 | -11.75 | 0 | -0.04 | 0 | 22.9 | 0 | 2.15 | -74.65 | 0.1 | 0 | 1.91 | -76.2 | 14.62 | 28.02 | 10.85 | 8.61 | 2.9 | -20.11 | 0.08 | -42.86 | 182.50 | 407.32 |
| 2022 (9) | 4.95 | 11.74 | -9.12 | 0 | 7.4 | -53.58 | 0.02 | 100.0 | -4.17 | 0 | 8.48 | -57.54 | -0.01 | 0 | 8.03 | -62.1 | 11.42 | 29.48 | 9.99 | 48.44 | 3.63 | 11.69 | 0.14 | 7.69 | 35.97 | -17.9 |
| 2021 (8) | 4.43 | 33.84 | -17.97 | 0 | 15.94 | 542.74 | 0.01 | 0 | -13.54 | 0 | 19.97 | 38.97 | 0.02 | 0 | 21.19 | 11.27 | 8.82 | -8.41 | 6.73 | -31.12 | 3.25 | 49.77 | 0.13 | 160.0 | 43.82 | 58.72 |
| 2020 (7) | 3.31 | -70.99 | -3.55 | 0 | 2.48 | 0 | -0.09 | 0 | -0.24 | 0 | 14.37 | 1005.38 | -0.09 | 0 | 19.05 | 901.37 | 9.63 | -14.7 | 9.77 | 7.13 | 2.17 | 10.15 | 0.05 | 0.0 | 27.61 | -73.05 |
| 2019 (6) | 11.41 | 10.24 | -6.72 | 0 | -7.06 | 0 | -0.01 | 0 | 4.69 | -13.79 | 1.3 | -47.37 | -0.06 | 0 | 1.90 | -49.79 | 11.29 | 35.86 | 9.12 | 42.06 | 1.97 | 5.91 | 0.05 | -16.67 | 102.42 | -17.47 |
| 2018 (5) | 10.35 | 125.98 | -4.91 | 0 | -3.92 | 0 | 0.07 | 0 | 5.44 | 4845.45 | 2.47 | -20.58 | 0 | 0 | 3.79 | -32.84 | 8.31 | 21.67 | 6.42 | 41.1 | 1.86 | 37.78 | 0.06 | 20.0 | 124.10 | 61.22 |
| 2017 (4) | 4.58 | -36.83 | -4.47 | 0 | -1.64 | 0 | -0.08 | 0 | 0.11 | -96.53 | 3.11 | -18.37 | 0.09 | 12.5 | 5.64 | -22.87 | 6.83 | -12.21 | 4.55 | -24.17 | 1.35 | 22.73 | 0.05 | 0.0 | 76.97 | -24.09 |
| 2016 (3) | 7.25 | 53.28 | -4.08 | 0 | -3.68 | 0 | -0.29 | 0 | 3.17 | 8.56 | 3.81 | 58.09 | 0.08 | 0 | 7.31 | 34.7 | 7.78 | 31.2 | 6.0 | 18.81 | 1.1 | -16.03 | 0.05 | -28.57 | 101.40 | 37.84 |
| 2015 (2) | 4.73 | -27.12 | -1.81 | 0 | -4.41 | 0 | 0.05 | 0 | 2.92 | -36.8 | 2.41 | 111.4 | 0 | 0 | 5.43 | 113.02 | 5.93 | -9.05 | 5.05 | -6.65 | 1.31 | 1.55 | 0.07 | 16.67 | 73.56 | -23.38 |
| 2014 (1) | 6.49 | 123.02 | -1.87 | 0 | -2.83 | 0 | 0 | 0 | 4.62 | 0 | 1.14 | -79.31 | 0 | 0 | 2.55 | -82.77 | 6.52 | 54.87 | 5.41 | 58.19 | 1.29 | 4.88 | 0.06 | 100.0 | 96.01 | 54.4 |
| 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) | 12.32 | 874.84 | 110.24 | -3.08 | 32.6 | -321.92 | -5.22 | -336.2 | -114.81 | 0 | -100.0 | 100.0 | 9.24 | 250.0 | 80.12 | 1.08 | -72.52 | 89.47 | 0.01 | 150.0 | -85.71 | 2.53 | -76.8 | 4.54 | 8.94 | 53.34 | 215.9 | 6.44 | 42.16 | 157.6 | 0.93 | 22.37 | 40.91 | 0.03 | 0.0 | 200.0 | 166.49 | 657.05 | -9.94 |
| 24Q2 (19) | -1.59 | -118.09 | -135.41 | -4.57 | -49.35 | -15133.33 | 2.21 | 332.63 | 152.37 | 0.56 | 0 | 0 | -6.16 | -207.5 | -238.12 | 3.93 | 247.79 | 9725.0 | -0.02 | 0 | -200.0 | 10.90 | 167.37 | 6747.81 | 5.83 | 31.31 | 69.97 | 4.53 | 24.11 | 81.93 | 0.76 | -12.64 | 15.15 | 0.03 | 0.0 | 50.0 | -29.89 | -115.47 | -121.1 |
| 24Q1 (18) | 8.79 | -20.16 | 126.55 | -3.06 | -856.25 | -140.94 | -0.95 | 49.2 | 70.5 | 0 | 100.0 | 100.0 | 5.73 | -46.4 | 119.54 | 1.13 | 303.57 | -10.32 | 0 | 0 | -100.0 | 4.08 | 588.24 | -46.73 | 4.44 | -43.87 | 909.09 | 3.65 | -34.59 | 1203.57 | 0.87 | -6.45 | 35.94 | 0.03 | 0.0 | 50.0 | 193.19 | 14.75 | -53.2 |
| 23Q4 (17) | 11.01 | 87.88 | 82.28 | -0.32 | 56.16 | -186.49 | -1.87 | 23.05 | -1000.0 | -0.02 | -100.0 | 0 | 10.69 | 108.38 | 66.77 | 0.28 | -50.88 | -83.23 | 0 | -100.0 | 100.0 | 0.59 | -75.52 | -90.58 | 7.91 | 179.51 | 212.65 | 5.58 | 123.2 | 255.41 | 0.93 | 40.91 | 29.17 | 0.03 | 200.0 | 0.0 | 168.35 | -8.93 | -35.34 |
| 23Q3 (16) | 5.86 | 30.51 | -1.18 | -0.73 | -2333.33 | 61.98 | -2.43 | 42.42 | -1925.0 | -0.01 | 0 | 94.44 | 5.13 | 15.02 | 27.93 | 0.57 | 1325.0 | -69.02 | 0.07 | 250.0 | 0 | 2.42 | 1419.92 | -60.18 | 2.83 | -17.49 | -35.09 | 2.5 | 0.4 | -43.05 | 0.66 | 0.0 | -37.14 | 0.01 | -50.0 | -66.67 | 184.86 | 30.51 | 70.52 |
| 23Q2 (15) | 4.49 | 15.72 | 298.67 | -0.03 | 97.64 | 96.1 | -4.22 | -31.06 | -233.12 | 0 | 100.0 | -100.0 | 4.46 | 70.88 | 247.19 | 0.04 | -96.83 | -93.22 | 0.02 | 100.0 | -33.33 | 0.16 | -97.92 | -92.5 | 3.43 | 679.55 | 14.72 | 2.49 | 789.29 | -10.11 | 0.66 | 3.12 | 26.92 | 0.02 | 0.0 | -33.33 | 141.64 | -65.69 | 308.07 |
| 23Q1 (14) | 3.88 | -35.76 | 181.51 | -1.27 | -443.24 | 81.32 | -3.22 | -1794.12 | -171.24 | -0.01 | 0 | 66.67 | 2.61 | -59.28 | 122.58 | 1.26 | -24.55 | -71.23 | 0.01 | 125.0 | 0 | 7.65 | 21.72 | -63.51 | 0.44 | -82.61 | -71.24 | 0.28 | -82.17 | -77.78 | 0.64 | -11.11 | -52.24 | 0.02 | -33.33 | -33.33 | 412.77 | 58.55 | 328.06 |
| 22Q4 (13) | 6.04 | 1.85 | 65.48 | 0.37 | 119.27 | 113.91 | -0.17 | -41.67 | -107.46 | 0 | 100.0 | 100.0 | 6.41 | 59.85 | 547.47 | 1.67 | -9.24 | -65.21 | -0.04 | 0 | -100.0 | 6.29 | 3.5 | -65.69 | 2.53 | -41.97 | 36.76 | 1.57 | -64.24 | 1.95 | 0.72 | -31.43 | 4.35 | 0.03 | 0.0 | -25.0 | 260.34 | 140.15 | 61.91 |
| 22Q3 (12) | 5.93 | 362.39 | 1311.9 | -1.92 | -149.35 | 57.14 | -0.12 | -103.79 | -102.63 | -0.18 | -178.26 | -1000.0 | 4.01 | 232.34 | 198.77 | 1.84 | 211.86 | -59.02 | 0 | -100.0 | -100.0 | 6.07 | 186.34 | -64.21 | 4.36 | 45.82 | 56.83 | 4.39 | 58.48 | 104.19 | 1.05 | 101.92 | 7.14 | 0.03 | 0.0 | -25.0 | 108.41 | 259.26 | 718.23 |
| 22Q2 (11) | -2.26 | 52.52 | -288.33 | -0.77 | 88.68 | 81.49 | 3.17 | -29.87 | 40.89 | 0.23 | 866.67 | 2400.0 | -3.03 | 73.79 | -2.36 | 0.59 | -86.53 | -85.61 | 0.03 | 0 | 0 | 2.12 | -89.89 | -87.91 | 2.99 | 95.42 | 17.72 | 2.77 | 119.84 | 55.62 | 0.52 | -61.19 | -22.39 | 0.03 | 0.0 | -25.0 | -68.07 | 62.39 | -241.25 |
| 22Q1 (10) | -4.76 | -230.41 | -473.49 | -6.8 | -155.64 | -1.95 | 4.52 | 98.25 | -34.01 | -0.03 | -200.0 | -250.0 | -11.56 | -1267.68 | -54.13 | 4.38 | -8.75 | -33.33 | 0 | 100.0 | 100.0 | 20.97 | 14.44 | -41.95 | 1.53 | -17.3 | -7.27 | 1.26 | -18.18 | 0.0 | 1.34 | 94.2 | 47.25 | 0.03 | -25.0 | 0.0 | -180.99 | -212.56 | -379.73 |
| 21Q4 (9) | 3.65 | 769.05 | 812.5 | -2.66 | 40.62 | 5.34 | 2.28 | -50.0 | 618.18 | -0.01 | -150.0 | 85.71 | 0.99 | 124.38 | 141.08 | 4.8 | 6.9 | -31.62 | -0.02 | -125.0 | 81.82 | 18.32 | 7.97 | -50.54 | 1.85 | -33.45 | -17.41 | 1.54 | -28.37 | -55.62 | 0.69 | -29.59 | 40.82 | 0.04 | 0.0 | 100.0 | 160.79 | 1113.6 | 1499.89 |
| 21Q3 (8) | 0.42 | -65.0 | -79.1 | -4.48 | -7.69 | 29.11 | 4.56 | 102.67 | 176.36 | 0.02 | 300.0 | 100.0 | -4.06 | -37.16 | 5.8 | 4.49 | 9.51 | -29.18 | 0.08 | 0 | -20.0 | 16.97 | -3.24 | -43.42 | 2.78 | 9.45 | -3.47 | 2.15 | 20.79 | -8.12 | 0.98 | 46.27 | 40.0 | 0.04 | 0.0 | 300.0 | 13.25 | -72.51 | -79.9 |
| 21Q2 (7) | 1.2 | 244.58 | 218.81 | -4.16 | 37.63 | -1764.0 | 2.25 | -67.15 | 97.37 | -0.01 | -150.0 | 0.0 | -2.96 | 60.53 | -289.47 | 4.1 | -37.6 | 572.13 | 0 | 100.0 | 100.0 | 17.54 | -51.45 | 532.17 | 2.54 | 53.94 | -22.09 | 1.78 | 41.27 | -31.8 | 0.67 | -26.37 | 36.73 | 0.04 | 33.33 | 300.0 | 48.19 | 227.74 | 248.4 |
| 21Q1 (6) | -0.83 | -307.5 | -143.46 | -6.67 | -137.37 | -226.09 | 6.85 | 1656.82 | 5608.33 | 0.02 | 128.57 | 166.67 | -7.5 | -211.2 | -204.17 | 6.57 | -6.41 | 1502.44 | -0.05 | 54.55 | -183.33 | 36.12 | -2.5 | 1077.82 | 1.65 | -26.34 | 30.95 | 1.26 | -63.69 | -6.67 | 0.91 | 85.71 | 85.71 | 0.03 | 50.0 | 200.0 | -37.73 | -475.39 | -136.54 |
| 20Q4 (5) | 0.4 | -80.1 | -90.02 | -2.81 | 55.54 | -0.36 | -0.44 | -126.67 | -2100.0 | -0.07 | -800.0 | -240.0 | -2.41 | 44.08 | -299.17 | 7.02 | 10.73 | 1250.0 | -0.11 | -210.0 | -175.0 | 37.04 | 23.52 | 1373.25 | 2.24 | -22.22 | -35.63 | 3.47 | 48.29 | 17.63 | 0.49 | -30.0 | -12.5 | 0.02 | 100.0 | 100.0 | 10.05 | -84.75 | -91.18 |
| 20Q3 (4) | 2.01 | 299.01 | 0.0 | -6.32 | -2628.0 | 0.0 | 1.65 | 44.74 | 0.0 | 0.01 | 200.0 | 0.0 | -4.31 | -467.11 | 0.0 | 6.34 | 939.34 | 0.0 | 0.1 | 158.82 | 0.0 | 29.99 | 981.13 | 0.0 | 2.88 | -11.66 | 0.0 | 2.34 | -10.34 | 0.0 | 0.7 | 42.86 | 0.0 | 0.01 | 0.0 | 0.0 | 65.90 | 302.92 | 0.0 |
| 20Q2 (3) | -1.01 | -152.88 | 0.0 | 0.25 | -95.27 | 0.0 | 1.14 | 850.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.76 | -110.56 | 0.0 | 0.61 | 48.78 | 0.0 | -0.17 | -383.33 | 0.0 | 2.77 | -9.54 | 0.0 | 3.26 | 158.73 | 0.0 | 2.61 | 93.33 | 0.0 | 0.49 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -32.48 | -131.46 | 0.0 |
| 20Q1 (2) | 1.91 | -52.37 | 0.0 | 5.29 | 288.93 | 0.0 | 0.12 | 700.0 | 0.0 | -0.03 | -160.0 | 0.0 | 7.2 | 495.04 | 0.0 | 0.41 | -21.15 | 0.0 | 0.06 | 250.0 | 0.0 | 3.07 | 21.96 | 0.0 | 1.26 | -63.79 | 0.0 | 1.35 | -54.24 | 0.0 | 0.49 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 103.24 | -9.37 | 0.0 |
| 19Q4 (1) | 4.01 | 0.0 | 0.0 | -2.8 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 3.48 | 0.0 | 0.0 | 2.95 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 113.92 | 0.0 | 0.0 |
