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) | 1.32 | -88.76 | -5.77 | 0 | -1.46 | 0 | -0.01 | 0 | -4.45 | 0 | 5.63 | -43.59 | -0.2 | 0 | 6.82 | -40.72 | 1.9 | 183.58 | 0.32 | 0 | 4.22 | 7.38 | 0.03 | -40.0 | 28.88 | -97.79 |
| 2022 (9) | 11.74 | 0 | -9.95 | 0 | 5.29 | -24.21 | -0.14 | 0 | 1.79 | 0 | 9.98 | 121.78 | -0.77 | 0 | 11.50 | 99.68 | 0.67 | -66.5 | -3.08 | 0 | 3.93 | 26.77 | 0.05 | 25.0 | 1304.44 | 0 |
| 2021 (8) | -1.07 | 0 | -13.16 | 0 | 6.98 | 0 | -2.96 | 0 | -14.23 | 0 | 4.5 | 417.24 | -0.05 | 0 | 5.76 | 283.35 | 2.0 | 45.99 | 3.9 | 482.09 | 3.1 | -0.96 | 0.04 | 300.0 | -15.20 | 0 |
| 2020 (7) | 2.23 | -0.45 | 0.65 | 0 | -2.31 | 0 | 2.78 | 0 | 2.88 | 0 | 0.87 | -84.07 | -0.23 | 0 | 1.50 | -83.29 | 1.37 | 552.38 | 0.67 | 0 | 3.13 | 14.23 | 0.01 | 0.0 | 58.53 | -43.82 |
| 2019 (6) | 2.24 | -79.77 | -8.75 | 0 | 9.01 | 0 | -0.15 | 0 | -6.51 | 0 | 5.46 | 6.02 | -1.39 | 0 | 8.99 | -3.27 | 0.21 | 0 | -0.6 | 0 | 2.74 | -5.84 | 0.01 | 0.0 | 104.19 | -85.6 |
| 2018 (5) | 11.07 | 528.98 | -4.98 | 0 | -4.27 | 0 | 3.81 | 486.15 | 6.09 | 0 | 5.15 | 82.62 | 0.15 | 0 | 9.29 | 133.41 | -0.49 | 0 | -1.39 | 0 | 2.91 | 4.3 | 0.01 | 0.0 | 723.53 | 2202.14 |
| 2017 (4) | 1.76 | -46.34 | -3.48 | 0 | 4.77 | -6.65 | 0.65 | 0 | -1.72 | 0 | 2.82 | 33.02 | -0.69 | 0 | 3.98 | 16.45 | 3.46 | -38.65 | 2.8 | -37.78 | 2.79 | 6.9 | 0.01 | 0.0 | 31.43 | -31.78 |
| 2016 (3) | 3.28 | 5.81 | -1.98 | 0 | 5.11 | -0.78 | -3.91 | 0 | 1.3 | 0 | 2.12 | -57.6 | -0.13 | 0 | 3.42 | -56.11 | 5.64 | 54.95 | 4.5 | 97.37 | 2.61 | 15.49 | 0.01 | 0.0 | 46.07 | -32.38 |
| 2015 (2) | 3.1 | -38.37 | -10.96 | 0 | 5.15 | 0 | 1.15 | 0 | -7.86 | 0 | 5.0 | -26.25 | -6.59 | 0 | 7.79 | -34.54 | 3.64 | -6.19 | 2.28 | 7.55 | 2.26 | 30.64 | 0.01 | 0.0 | 68.13 | -47.72 |
| 2014 (1) | 5.03 | 8.41 | -15.02 | 0 | -1.49 | 0 | -1.73 | 0 | -9.99 | 0 | 6.78 | -37.11 | -7.98 | 0 | 11.90 | -4.64 | 3.88 | -60.53 | 2.12 | -70.35 | 1.73 | 14.57 | 0.01 | 0.0 | 130.31 | 143.49 |
| 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) | 4.74 | 364.71 | 11.53 | -2.12 | -78.15 | -63.08 | 0.79 | 238.6 | 125.73 | 1.6 | 331.88 | 2185.71 | 2.62 | 1641.18 | -11.19 | 1.59 | 98.75 | 174.14 | -0.03 | 0 | 85.0 | 7.01 | 90.78 | 180.18 | 0.52 | 248.57 | -50.0 | -1.69 | -703.57 | -512.2 | 1.15 | -12.88 | 17.35 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 1.02 | 22.89 | 492.31 | -1.19 | -120.37 | 36.7 | -0.57 | 35.96 | -26.67 | -0.69 | -64.29 | -176.0 | -0.17 | -158.62 | 92.06 | 0.8 | 73.91 | -48.72 | 0 | 100.0 | 0 | 3.67 | 62.17 | -49.83 | -0.35 | -305.88 | -216.67 | 0.28 | 315.38 | 250.0 | 1.32 | 3.12 | 28.16 | 0.01 | 0.0 | 0.0 | 63.35 | -11.46 | 372.91 |
| 24Q1 (18) | 0.83 | 156.46 | 169.17 | -0.54 | -440.0 | 78.31 | -0.89 | -202.3 | -174.79 | -0.42 | -261.54 | -320.0 | 0.29 | 118.47 | 107.86 | 0.46 | -41.77 | -82.96 | -0.32 | 0 | 0 | 2.27 | -38.36 | -86.03 | 0.17 | -79.76 | 160.71 | -0.13 | -192.86 | 59.38 | 1.28 | 4.92 | 28.0 | 0.01 | 0.0 | 0.0 | 71.55 | 166.68 | 141.14 |
| 23Q4 (17) | -1.47 | -134.59 | -120.19 | -0.1 | 92.31 | 97.23 | 0.87 | 128.34 | -59.35 | 0.26 | 271.43 | 114.61 | -1.57 | -153.22 | -142.78 | 0.79 | 36.21 | -79.43 | 0 | 100.0 | 100.0 | 3.68 | 46.92 | -78.08 | 0.84 | -19.23 | 50.0 | 0.14 | -65.85 | -74.55 | 1.22 | 24.49 | 11.93 | 0.01 | 0.0 | 0.0 | -107.30 | -135.35 | -124.32 |
| 23Q3 (16) | 4.25 | 1734.62 | 108.33 | -1.3 | 30.85 | 41.44 | -3.07 | -582.22 | -277.46 | 0.07 | 128.0 | -90.28 | 2.95 | 237.85 | 1738.89 | 0.58 | -62.82 | -76.61 | -0.2 | 0 | -400.0 | 2.50 | -65.84 | -74.58 | 1.04 | 246.67 | 388.89 | 0.41 | 412.5 | 119.71 | 0.98 | -4.85 | 2.08 | 0.01 | 0.0 | 0.0 | 303.57 | 1407.69 | 0 |
| 23Q2 (15) | -0.26 | 78.33 | -109.77 | -1.88 | 24.5 | 17.54 | -0.45 | -137.82 | -132.61 | -0.25 | -150.0 | -133.78 | -2.14 | 42.01 | -663.16 | 1.56 | -42.22 | -37.6 | 0 | 0 | -100.0 | 7.32 | -54.86 | -40.5 | 0.3 | 207.14 | 287.5 | 0.08 | 125.0 | 105.59 | 1.03 | 3.0 | 8.42 | 0.01 | 0.0 | 0.0 | -23.21 | 86.65 | 0 |
| 23Q1 (14) | -1.2 | -116.48 | -380.0 | -2.49 | 31.02 | -34.59 | 1.19 | -44.39 | 3866.67 | -0.1 | 94.38 | -155.56 | -3.69 | -200.54 | -75.71 | 2.7 | -29.69 | 134.78 | 0 | 100.0 | 100.0 | 16.23 | -3.24 | 159.62 | -0.28 | -150.0 | -144.44 | -0.32 | -158.18 | -166.67 | 1.0 | -8.26 | 7.53 | 0.01 | 0.0 | 0.0 | -173.91 | -139.42 | -470.43 |
| 22Q4 (13) | 7.28 | 256.86 | 144.3 | -3.61 | -62.61 | 63.76 | 2.14 | 23.7 | -73.55 | -1.78 | -347.22 | 37.1 | 3.67 | 2138.89 | 152.58 | 3.84 | 54.84 | 95.92 | -0.04 | 0.0 | -100.0 | 16.77 | 70.32 | 102.25 | 0.56 | 255.56 | 9.8 | 0.55 | 126.44 | -80.7 | 1.09 | 13.54 | 131.91 | 0.01 | 0.0 | -66.67 | 441.21 | 0 | 395.99 |
| 22Q3 (12) | 2.04 | -23.31 | 314.74 | -2.22 | 2.63 | -41.4 | 1.73 | 25.36 | 288.04 | 0.72 | -2.7 | 1100.0 | -0.18 | -147.37 | 92.86 | 2.48 | -0.8 | 175.56 | -0.04 | -104.55 | -300.0 | 9.85 | -20.02 | 120.86 | -0.36 | -125.0 | -137.5 | -2.08 | -45.45 | -500.0 | 0.96 | 1.05 | 24.68 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | 2.66 | 1164.0 | 358.25 | -2.28 | -23.24 | -204.0 | 1.38 | 4500.0 | 228.57 | 0.74 | 311.11 | 535.29 | 0.38 | 118.1 | 121.35 | 2.5 | 117.39 | 101.61 | 0.88 | 156.41 | 87.23 | 12.31 | 96.95 | 76.8 | -0.16 | -125.4 | -132.65 | -1.43 | -1091.67 | -316.67 | 0.95 | 2.15 | -6.86 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.25 | -108.39 | 87.86 | -1.85 | 81.43 | -107.87 | 0.03 | -99.63 | 104.92 | 0.18 | 106.36 | 700.0 | -2.1 | 69.91 | 28.81 | 1.15 | -41.33 | 187.5 | -1.56 | -7700.0 | -225.0 | 6.25 | -24.62 | 157.97 | 0.63 | 23.53 | 1475.0 | -0.12 | -104.21 | 7.69 | 0.93 | 97.87 | 10.71 | 0.01 | -66.67 | 0 | -30.49 | -134.27 | 89.49 |
| 21Q4 (9) | 2.98 | 413.68 | 17.79 | -9.96 | -534.39 | -5433.33 | 8.09 | 979.35 | 1426.42 | -2.83 | -4816.67 | -157.64 | -6.98 | -176.98 | -397.02 | 1.96 | 117.78 | 553.33 | -0.02 | -100.0 | -115.38 | 8.29 | 86.0 | 345.5 | 0.51 | -46.88 | 54.55 | 2.85 | 448.08 | 28600.0 | 0.47 | -38.96 | -43.37 | 0.03 | 0 | 0 | 88.96 | 220.79 | -71.17 |
| 21Q3 (8) | -0.95 | 7.77 | -9.2 | -1.57 | -109.33 | -554.17 | -0.92 | -319.05 | -500.0 | 0.06 | 135.29 | 103.49 | -2.52 | -41.57 | -127.03 | 0.9 | -27.42 | 4600.0 | -0.01 | -102.13 | 96.3 | 4.46 | -35.98 | 3882.32 | 0.96 | 95.92 | 3.23 | 0.52 | -21.21 | -42.22 | 0.77 | -24.51 | 0.0 | 0 | 0 | 0 | -73.64 | -20.12 | -41.36 |
| 21Q2 (7) | -1.03 | 50.0 | -10400.0 | -0.75 | 15.73 | -650.0 | 0.42 | 168.85 | 118.42 | -0.17 | -466.67 | -6.25 | -1.78 | 39.66 | -1877.78 | 1.24 | 210.0 | 254.29 | 0.47 | 197.92 | 1466.67 | 6.96 | 187.37 | 195.4 | 0.49 | 1125.0 | 8.89 | 0.66 | 607.69 | 83.33 | 1.02 | 21.43 | 32.47 | 0 | 0 | 0 | -61.31 | 78.87 | -7027.98 |
| 21Q1 (6) | -2.06 | -181.42 | -461.4 | -0.89 | -394.44 | -154.29 | -0.61 | -215.09 | 22.78 | -0.03 | -100.61 | 87.5 | -2.95 | -225.53 | -1440.91 | 0.4 | 33.33 | 66.67 | -0.48 | -469.23 | -300.0 | 2.42 | 30.18 | 0.75 | 0.04 | -87.88 | 111.43 | -0.13 | -1200.0 | 77.59 | 0.84 | 1.2 | 10.53 | 0 | 0 | 0 | -290.14 | -194.04 | -191.62 |
| 20Q4 (5) | 2.53 | 390.8 | -23.33 | -0.18 | 25.0 | 66.04 | 0.53 | 130.43 | -86.16 | 4.91 | 385.47 | 1069.05 | 2.35 | 311.71 | -15.16 | 0.3 | 1600.0 | 158.82 | 0.13 | 148.15 | 113.4 | 1.86 | 1679.09 | 166.56 | 0.33 | -64.52 | -52.86 | -0.01 | -101.11 | -101.37 | 0.83 | 7.79 | 25.76 | 0 | 0 | 0 | 308.54 | 692.25 | 29.96 |
| 20Q3 (4) | -0.87 | -8800.0 | 0.0 | -0.24 | -140.0 | 0.0 | 0.23 | 110.09 | 0.0 | -1.72 | -975.0 | 0.0 | -1.11 | -1133.33 | 0.0 | -0.02 | -105.71 | 0.0 | -0.27 | -1000.0 | 0.0 | -0.12 | -105.0 | 0.0 | 0.93 | 106.67 | 0.0 | 0.9 | 150.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0 | 0 | 0.0 | -52.10 | -5986.83 | 0.0 |
| 20Q2 (3) | 0.01 | -98.25 | 0.0 | -0.1 | 71.43 | 0.0 | -2.28 | -188.61 | 0.0 | -0.16 | 33.33 | 0.0 | -0.09 | -140.91 | 0.0 | 0.35 | 45.83 | 0.0 | 0.03 | 125.0 | 0.0 | 2.36 | -1.99 | 0.0 | 0.45 | 228.57 | 0.0 | 0.36 | 162.07 | 0.0 | 0.77 | 1.32 | 0.0 | 0 | 0 | 0.0 | 0.88 | -99.72 | 0.0 |
| 20Q1 (2) | 0.57 | -82.73 | 0.0 | -0.35 | 33.96 | 0.0 | -0.79 | -120.63 | 0.0 | -0.24 | -157.14 | 0.0 | 0.22 | -92.06 | 0.0 | 0.24 | 147.06 | 0.0 | -0.12 | 87.63 | 0.0 | 2.40 | 186.01 | 0.0 | -0.35 | -150.0 | 0.0 | -0.58 | -179.45 | 0.0 | 0.76 | 15.15 | 0.0 | 0 | 0 | 0.0 | 316.67 | 33.38 | 0.0 |
| 19Q4 (1) | 3.3 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 3.83 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | -2.80 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 237.41 | 0.0 | 0.0 |
