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) | 8.43 | -38.65 | -4.7 | 0 | -5.73 | 0 | 0.43 | 0 | 3.73 | -53.72 | 4.42 | -19.78 | -0.01 | 0 | 4.87 | -15.73 | 11.47 | 26.88 | 9.47 | 4.07 | 2.05 | 6.77 | 0.16 | -38.46 | 72.17 | -40.75 |
| 2022 (9) | 13.74 | 71.54 | -5.68 | 0 | -4.77 | 0 | -0.17 | 0 | 8.06 | 5.5 | 5.51 | 231.93 | -0.02 | 0 | 5.78 | 237.33 | 9.04 | 18.32 | 9.1 | 36.43 | 1.92 | 1.05 | 0.26 | -43.48 | 121.81 | 37.32 |
| 2021 (8) | 8.01 | 249.78 | -0.37 | 0 | -5.14 | 0 | -0.03 | 0 | 7.64 | 918.67 | 1.66 | -4.6 | -0.06 | 0 | 1.71 | -11.02 | 7.64 | -37.33 | 6.67 | -19.05 | 1.9 | 0.0 | 0.46 | 9.52 | 88.70 | 309.05 |
| 2020 (7) | 2.29 | -81.9 | -1.54 | 0 | -6.46 | 0 | -0.84 | 0 | 0.75 | -90.66 | 1.74 | -47.11 | -0.27 | 0 | 1.93 | -49.17 | 12.19 | 6.93 | 8.24 | -0.24 | 1.9 | 15.85 | 0.42 | 40.0 | 21.69 | -82.51 |
| 2019 (6) | 12.65 | 124.69 | -4.62 | 0 | -2.24 | 0 | -0.04 | 0 | 8.03 | 0 | 3.29 | -56.37 | -0.71 | 0 | 3.79 | -58.27 | 11.4 | 38.01 | 8.26 | 19.19 | 1.64 | 13.89 | 0.3 | 20.0 | 124.02 | 89.88 |
| 2018 (5) | 5.63 | -27.63 | -7.76 | 0 | -1.0 | 0 | -0.27 | 0 | -2.13 | 0 | 7.54 | 35.86 | -0.23 | 0 | 9.08 | 31.0 | 8.26 | 2.23 | 6.93 | 26.0 | 1.44 | -4.0 | 0.25 | 31.58 | 65.31 | -39.64 |
| 2017 (4) | 7.78 | -47.33 | -5.24 | 0 | -4.73 | 0 | -0.92 | 0 | 2.54 | -80.08 | 5.55 | 472.16 | -0.1 | 0 | 6.93 | 500.25 | 8.08 | -27.01 | 5.5 | -32.93 | 1.5 | -7.41 | 0.19 | -47.22 | 108.21 | -25.42 |
| 2016 (3) | 14.77 | 39.47 | -2.02 | 0 | -4.94 | 0 | -0.14 | 0 | 12.75 | 15.28 | 0.97 | -56.89 | -0.03 | 0 | 1.15 | -59.0 | 11.07 | 30.08 | 8.2 | 3.02 | 1.62 | 7.28 | 0.36 | 2.86 | 145.09 | 34.54 |
| 2015 (2) | 10.59 | 20.07 | 0.47 | 0 | -4.76 | 0 | 0.07 | 0 | 11.06 | 124.8 | 2.25 | -51.4 | -0.16 | 0 | 2.82 | -56.95 | 8.51 | 70.54 | 7.96 | 56.69 | 1.51 | 7.86 | 0.35 | 2.94 | 107.84 | -16.61 |
| 2014 (1) | 8.82 | 61.54 | -3.9 | 0 | -3.88 | 0 | -0.05 | 0 | 4.92 | -8.55 | 4.63 | 31.16 | -0.09 | 0 | 6.54 | 9.16 | 4.99 | 61.49 | 5.08 | -12.56 | 1.4 | 8.53 | 0.34 | 36.0 | 129.33 | 74.09 |
| 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) | -0.75 | -115.82 | -139.06 | -2.06 | -26.38 | 25.9 | -5.73 | -5630.0 | -14225.0 | 0.05 | 131.25 | -79.17 | -2.81 | -190.35 | -226.74 | 1.13 | 264.52 | -60.35 | 0 | 0 | 0 | 5.08 | 223.05 | -52.42 | 3.3 | 44.74 | -30.23 | 2.17 | -7.26 | -46.15 | 0.49 | -2.0 | -3.92 | 0.04 | 0.0 | 0.0 | -27.78 | -116.88 | -166.26 |
| 24Q2 (19) | 4.74 | -21.78 | 53.4 | -1.63 | -365.71 | -1458.33 | -0.1 | -66.67 | 98.24 | -0.16 | -245.45 | 50.0 | 3.11 | -45.53 | -3.12 | 0.31 | 72.22 | 34.78 | 0 | 0 | 100.0 | 1.57 | 66.72 | 44.29 | 2.28 | 14.57 | 18.13 | 2.34 | -4.49 | 4.0 | 0.5 | 0.0 | -3.85 | 0.04 | 0.0 | 33.33 | 164.58 | -18.79 | 49.14 |
| 24Q1 (18) | 6.06 | 36.18 | 682.69 | -0.35 | 2.78 | 79.29 | -0.06 | 0.0 | -220.0 | 0.11 | 257.14 | -81.03 | 5.71 | 39.61 | 309.16 | 0.18 | -14.29 | -84.21 | 0 | 0 | 0 | 0.94 | 13.25 | -85.32 | 1.99 | -44.72 | 64.46 | 2.45 | 10.36 | 152.58 | 0.5 | -1.96 | -1.96 | 0.04 | -20.0 | 0.0 | 202.68 | 26.62 | 396.22 |
| 23Q4 (17) | 4.45 | 131.77 | 18.35 | -0.36 | 87.05 | 90.45 | -0.06 | -50.0 | -20.0 | -0.07 | -129.17 | 56.25 | 4.09 | 575.58 | 41000.0 | 0.21 | -92.63 | -95.17 | 0 | 0 | 100.0 | 0.83 | -92.2 | -95.92 | 3.6 | -23.89 | 42.29 | 2.22 | -44.91 | 70.77 | 0.51 | 0.0 | 2.0 | 0.05 | 25.0 | 0.0 | 160.07 | 281.84 | -21.24 |
| 23Q3 (16) | 1.92 | -37.86 | -74.4 | -2.78 | -2416.67 | -672.22 | -0.04 | 99.29 | 99.13 | 0.24 | 175.0 | 9.09 | -0.86 | -126.79 | -112.04 | 2.85 | 1139.13 | 418.18 | 0 | 100.0 | 0 | 10.68 | 879.6 | 427.7 | 4.73 | 145.08 | 61.99 | 4.03 | 79.11 | 6.05 | 0.51 | -1.92 | 6.25 | 0.04 | 33.33 | -42.86 | 41.92 | -62.01 | -75.69 |
| 23Q2 (15) | 3.09 | 397.12 | 55.28 | 0.12 | 107.1 | 117.91 | -5.67 | -11440.0 | -6200.0 | -0.32 | -155.17 | 20.0 | 3.21 | 217.58 | 143.18 | 0.23 | -79.82 | -25.81 | -0.01 | 0 | 0 | 1.09 | -83.04 | -12.83 | 1.93 | 59.5 | -28.52 | 2.25 | 131.96 | -19.93 | 0.52 | 1.96 | 10.64 | 0.03 | -25.0 | -57.14 | 110.36 | 261.29 | 85.78 |
| 23Q1 (14) | -1.04 | -127.66 | -312.24 | -1.69 | 55.17 | -92.05 | 0.05 | 200.0 | 200.0 | 0.58 | 462.5 | 241.18 | -2.73 | -27200.0 | -600.0 | 1.14 | -73.79 | 293.1 | 0 | 100.0 | 0 | 6.43 | -68.49 | 387.72 | 1.21 | -52.17 | 35.96 | 0.97 | -25.38 | -17.8 | 0.51 | 2.0 | 8.51 | 0.04 | -20.0 | -42.86 | -68.42 | -133.66 | -340.17 |
| 22Q4 (13) | 3.76 | -49.87 | -10.26 | -3.77 | -947.22 | -1156.67 | -0.05 | 98.91 | 98.44 | -0.16 | -172.73 | 38.46 | -0.01 | -100.14 | -100.26 | 4.35 | 690.91 | 770.0 | -0.01 | 0 | -111.11 | 20.39 | 907.83 | 930.7 | 2.53 | -13.36 | 36.76 | 1.3 | -65.79 | -10.96 | 0.5 | 4.17 | 8.7 | 0.05 | -28.57 | -28.57 | 203.24 | 17.88 | -3.47 |
| 22Q3 (12) | 7.5 | 276.88 | 5869.23 | -0.36 | 46.27 | -145.0 | -4.58 | -4988.89 | -154.44 | 0.22 | 155.0 | 340.0 | 7.14 | 440.91 | 965.67 | 0.55 | 77.42 | 103.7 | 0 | 0 | 0 | 2.02 | 61.82 | 78.75 | 2.92 | 8.15 | 89.61 | 3.8 | 35.23 | 71.95 | 0.48 | 2.13 | 2.13 | 0.07 | 0.0 | -50.0 | 172.41 | 190.24 | 3840.05 |
| 22Q2 (11) | 1.99 | 306.12 | -33.67 | -0.67 | 23.86 | -67.5 | -0.09 | -80.0 | -12.5 | -0.4 | -335.29 | -110.53 | 1.32 | 438.46 | -49.23 | 0.31 | 6.9 | -32.61 | 0 | 0 | 100.0 | 1.25 | -5.09 | -29.21 | 2.7 | 203.37 | 26.17 | 2.81 | 138.14 | 108.15 | 0.47 | 0.0 | -4.08 | 0.07 | 0.0 | -36.36 | 59.40 | 108.52 | -61.39 |
| 22Q1 (10) | 0.49 | -88.31 | -48.96 | -0.88 | -193.33 | -87.23 | -0.05 | 98.44 | 0.0 | 0.17 | 165.38 | -54.05 | -0.39 | -110.03 | -179.59 | 0.29 | -42.0 | -32.56 | 0 | -100.0 | 100.0 | 1.32 | -33.41 | -33.48 | 0.89 | -51.89 | -57.82 | 1.18 | -19.18 | -28.48 | 0.47 | 2.17 | -2.08 | 0.07 | 0.0 | -46.15 | 28.49 | -86.47 | -32.93 |
| 21Q4 (9) | 4.19 | 3323.08 | 437.18 | -0.3 | -137.5 | 61.04 | -3.2 | -77.78 | -6300.0 | -0.26 | -620.0 | 13.33 | 3.89 | 480.6 | 38800.0 | 0.5 | 85.19 | -7.41 | 0.09 | 0 | 160.0 | 1.98 | 74.78 | -11.69 | 1.85 | 20.13 | -36.21 | 1.46 | -33.94 | -5.19 | 0.46 | -2.13 | -4.17 | 0.07 | -50.0 | -50.0 | 210.55 | 4667.38 | 483.07 |
| 21Q3 (8) | -0.13 | -104.33 | -103.38 | 0.8 | 300.0 | 248.15 | -1.8 | -2150.0 | 70.44 | 0.05 | 126.32 | 119.23 | 0.67 | -74.23 | -79.76 | 0.27 | -41.3 | -18.18 | 0 | 100.0 | 100.0 | 1.13 | -35.91 | -9.88 | 1.54 | -28.04 | -63.25 | 2.21 | 63.7 | -19.64 | 0.47 | -4.08 | 0.0 | 0.14 | 27.27 | 40.0 | -4.61 | -103.0 | -103.98 |
| 21Q2 (7) | 3.0 | 212.5 | 248.51 | -0.4 | 14.89 | 32.2 | -0.08 | -60.0 | 63.64 | -0.19 | -151.35 | 57.78 | 2.6 | 430.61 | 199.62 | 0.46 | 6.98 | -6.12 | -0.02 | 85.71 | 0.0 | 1.77 | -10.81 | -19.21 | 2.14 | 1.42 | -38.86 | 1.35 | -18.18 | -44.67 | 0.49 | 2.08 | 2.08 | 0.11 | -15.38 | 22.22 | 153.85 | 262.18 | 329.25 |
| 21Q1 (6) | 0.96 | 23.08 | 409.68 | -0.47 | 38.96 | -230.56 | -0.05 | 0.0 | 50.0 | 0.37 | 223.33 | 117.65 | 0.49 | 4800.0 | 880.0 | 0.43 | -20.37 | 13.16 | -0.14 | 6.67 | -250.0 | 1.98 | -11.6 | -8.42 | 2.11 | -27.24 | 31.06 | 1.65 | 7.14 | 9.27 | 0.48 | 0.0 | 0.0 | 0.13 | -7.14 | 44.44 | 42.48 | 17.63 | 385.01 |
| 20Q4 (5) | 0.78 | -79.74 | -89.88 | -0.77 | -42.59 | 25.24 | -0.05 | 99.18 | 66.67 | -0.3 | -15.38 | -328.57 | 0.01 | -99.7 | -99.85 | 0.54 | 63.64 | -19.4 | -0.15 | -200.0 | 67.39 | 2.24 | 78.37 | -29.87 | 2.9 | -30.79 | 26.09 | 1.54 | -44.0 | 7.69 | 0.48 | 2.13 | 4.35 | 0.14 | 40.0 | 75.0 | 36.11 | -68.86 | -90.77 |
| 20Q3 (4) | 3.85 | 290.59 | 0.0 | -0.54 | 8.47 | 0.0 | -6.09 | -2668.18 | 0.0 | -0.26 | 42.22 | 0.0 | 3.31 | 226.82 | 0.0 | 0.33 | -32.65 | 0.0 | -0.05 | -150.0 | 0.0 | 1.26 | -42.55 | 0.0 | 4.19 | 19.71 | 0.0 | 2.75 | 12.7 | 0.0 | 0.47 | -2.08 | 0.0 | 0.1 | 11.11 | 0.0 | 115.96 | 272.8 | 0.0 |
| 20Q2 (3) | -2.02 | -551.61 | 0.0 | -0.59 | -263.89 | 0.0 | -0.22 | -120.0 | 0.0 | -0.45 | -364.71 | 0.0 | -2.61 | -5320.0 | 0.0 | 0.49 | 28.95 | 0.0 | -0.02 | 50.0 | 0.0 | 2.19 | 1.1 | 0.0 | 3.5 | 117.39 | 0.0 | 2.44 | 61.59 | 0.0 | 0.48 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -67.11 | -350.28 | 0.0 |
| 20Q1 (2) | -0.31 | -104.02 | 0.0 | 0.36 | 134.95 | 0.0 | -0.1 | 33.33 | 0.0 | 0.17 | 342.86 | 0.0 | 0.05 | -99.25 | 0.0 | 0.38 | -43.28 | 0.0 | -0.04 | 91.3 | 0.0 | 2.16 | -32.31 | 0.0 | 1.61 | -30.0 | 0.0 | 1.51 | 5.59 | 0.0 | 0.48 | 4.35 | 0.0 | 0.09 | 12.5 | 0.0 | -14.90 | -103.81 | 0.0 |
| 19Q4 (1) | 7.71 | 0.0 | 0.0 | -1.03 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 6.68 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 3.20 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 391.37 | 0.0 | 0.0 |
