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) | 33.89 | 0 | -17.85 | 0 | -42.9 | 0 | -4.14 | 0 | 16.04 | 0 | 2.11 | 57.46 | -2.58 | 0 | 1.49 | 52.13 | 20.52 | 30.12 | 17.61 | 43.99 | 6.74 | -1.61 | 0.26 | -21.21 | 137.71 | 0 |
| 2022 (9) | -4.58 | 0 | -27.34 | 0 | 18.22 | 0 | -3.33 | 0 | -31.92 | 0 | 1.34 | 19.64 | 0 | 0 | 0.98 | 63.82 | 15.77 | -49.65 | 12.23 | -47.96 | 6.85 | -1.72 | 0.33 | 3.12 | -23.60 | 0 |
| 2021 (8) | 70.32 | 97.86 | -1.59 | 0 | -36.82 | 0 | 5.03 | 98.81 | 68.73 | 108.34 | 1.12 | -13.18 | -0.01 | 0 | 0.60 | -39.66 | 31.32 | 48.09 | 23.5 | 51.42 | 6.97 | 2.5 | 0.32 | 10.34 | 228.39 | 45.3 |
| 2020 (7) | 35.54 | -38.96 | -2.55 | 0 | -45.13 | 0 | 2.53 | 377.36 | 32.99 | -25.73 | 1.29 | 20.56 | -4.93 | 0 | 0.99 | 14.81 | 21.15 | 7.25 | 15.52 | 22.88 | 6.8 | 3.66 | 0.29 | -6.45 | 157.19 | -47.35 |
| 2019 (6) | 58.22 | 196.28 | -13.8 | 0 | -12.61 | 0 | 0.53 | -74.88 | 44.42 | 142.73 | 1.07 | 9.18 | -11.09 | 0 | 0.86 | 13.27 | 19.72 | -25.44 | 12.63 | -16.08 | 6.56 | 424.8 | 0.31 | -6.06 | 298.56 | 152.68 |
| 2018 (5) | 19.65 | 0 | -1.35 | 0 | -11.63 | 0 | 2.11 | -60.11 | 18.3 | 0 | 0.98 | 75.0 | 0.01 | -66.67 | 0.76 | 141.51 | 26.45 | -40.75 | 15.05 | -46.31 | 1.25 | 0.0 | 0.33 | -25.0 | 118.16 | 0 |
| 2017 (4) | -63.14 | 0 | 0.44 | 0 | 69.2 | 0 | 5.29 | 0 | -62.7 | 0 | 0.56 | -12.5 | 0.03 | 0 | 0.31 | -62.71 | 44.64 | 729.74 | 28.03 | 204.67 | 1.25 | -14.38 | 0.44 | -12.0 | -212.45 | 0 |
| 2016 (3) | 29.88 | 81.31 | -8.07 | 0 | -19.78 | 0 | -8.16 | 0 | 21.81 | 351.55 | 0.64 | -39.05 | 0 | 0 | 0.84 | -39.58 | 5.38 | 6.11 | 9.2 | 63.12 | 1.46 | -4.58 | 0.5 | 16.28 | 267.74 | 23.47 |
| 2015 (2) | 16.48 | 0 | -11.65 | 0 | 1.8 | -84.92 | -2.91 | 0 | 4.83 | 0 | 1.05 | -41.67 | -0.01 | 0 | 1.40 | -31.0 | 5.07 | -56.63 | 5.64 | -47.39 | 1.53 | 17.69 | 0.43 | 65.38 | 216.84 | 0 |
| 2014 (1) | -6.55 | 0 | 5.45 | 0 | 11.94 | 71.55 | -1.1 | 0 | -1.1 | 0 | 1.8 | -54.66 | 0.21 | 75.0 | 2.02 | -38.39 | 11.69 | -58.13 | 10.72 | -56.69 | 1.3 | 0.78 | 0.26 | 52.94 | -53.34 | 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) | 11.44 | -2.64 | 24.62 | -22.85 | -227.36 | -243.09 | 11.23 | 185.99 | 262.75 | 1.01 | -72.25 | 17.44 | -11.41 | -339.2 | -552.78 | 1.35 | 50.0 | 159.62 | -1.84 | -18300.0 | 21.37 | 4.56 | 117.34 | 163.3 | 2.58 | -70.14 | -42.67 | 4.05 | -40.27 | 18.42 | 1.67 | -1.76 | -0.6 | 0.07 | 0.0 | 0.0 | 197.58 | 43.77 | 11.27 |
| 24Q2 (19) | 11.75 | 362.86 | 23.81 | -6.98 | -1.75 | -605.8 | -13.06 | -307.63 | -122.87 | 3.64 | 443.4 | 141.06 | 4.77 | 142.1 | -56.12 | 0.9 | -1.1 | 125.0 | -0.01 | 98.77 | 0 | 2.10 | -27.54 | 82.74 | 8.64 | 65.52 | 49.48 | 6.78 | 47.71 | 32.94 | 1.7 | -0.58 | 0.59 | 0.07 | 0.0 | 16.67 | 137.43 | 295.84 | -0.8 |
| 24Q1 (18) | -4.47 | -141.66 | -199.55 | -6.86 | 59.48 | -256.98 | 6.29 | 190.76 | 127.1 | -1.06 | -386.49 | 84.57 | -11.33 | -82.74 | -227.88 | 0.91 | -1.09 | 237.04 | -0.81 | 0 | -237.5 | 2.90 | 7.01 | 364.45 | 5.22 | 32.15 | -17.01 | 4.59 | 12.78 | -8.38 | 1.71 | 3.64 | -0.58 | 0.07 | 0.0 | 16.67 | -70.17 | -137.87 | -206.12 |
| 23Q4 (17) | 10.73 | 16.88 | -17.84 | -16.93 | -154.2 | 39.9 | -6.93 | -0.43 | -169.02 | 0.37 | -56.98 | 110.03 | -6.2 | -346.03 | 58.97 | 0.92 | 76.92 | 41.54 | 0 | 100.0 | -100.0 | 2.71 | 56.25 | 53.54 | 3.95 | -12.22 | 6.47 | 4.07 | 19.01 | 73.93 | 1.65 | -1.79 | -4.07 | 0.07 | 0.0 | -12.5 | 185.32 | 4.37 | -41.25 |
| 23Q3 (16) | 9.18 | -3.27 | 846.34 | -6.66 | -582.61 | -559.41 | -6.9 | -17.75 | -168.86 | 0.86 | -43.05 | 21.13 | 2.52 | -76.82 | 212.5 | 0.52 | 30.0 | 62.5 | -2.34 | 0 | -23300.0 | 1.73 | 50.84 | 61.15 | 4.5 | -22.15 | 102.7 | 3.42 | -32.94 | 71.86 | 1.68 | -0.59 | -1.18 | 0.07 | 16.67 | -12.5 | 177.56 | 28.17 | 644.24 |
| 23Q2 (15) | 9.49 | 111.36 | 392.9 | 1.38 | -68.42 | 11.29 | -5.86 | 74.75 | -70.85 | 1.51 | 121.98 | 13.53 | 10.87 | 22.69 | 643.5 | 0.4 | 48.15 | 60.0 | 0 | 100.0 | 0 | 1.15 | 84.15 | 50.9 | 5.78 | -8.11 | 45.23 | 5.1 | 1.8 | 62.94 | 1.69 | -1.74 | -1.17 | 0.06 | 0.0 | -25.0 | 138.54 | 109.51 | 310.38 |
| 23Q1 (14) | 4.49 | -65.62 | 134.09 | 4.37 | 115.51 | 616.39 | -23.21 | -331.18 | -1559.75 | -6.87 | -86.18 | -311.38 | 8.86 | 158.64 | 170.54 | 0.27 | -58.46 | 125.0 | -0.24 | -2500.0 | 0 | 0.62 | -64.62 | 96.61 | 6.29 | 69.54 | 7.34 | 5.01 | 114.1 | 4.81 | 1.72 | 0.0 | -0.58 | 0.06 | -25.0 | -33.33 | 66.13 | -79.04 | 133.14 |
| 22Q4 (13) | 13.06 | 1161.79 | -50.77 | -28.17 | -2689.11 | -3214.12 | 10.04 | 0.2 | 151.78 | -3.69 | -619.72 | -259.05 | -15.11 | -574.55 | -158.84 | 0.65 | 103.12 | 71.05 | 0.01 | 200.0 | 200.0 | 1.76 | 63.99 | 164.59 | 3.71 | 67.12 | -64.6 | 2.34 | 17.59 | -65.28 | 1.72 | 1.18 | -1.71 | 0.08 | 0.0 | 0.0 | 315.46 | 1066.89 | 1.9 |
| 22Q3 (12) | -1.23 | 62.04 | -105.31 | -1.01 | -181.45 | -125.96 | 10.02 | 392.13 | 183.36 | 0.71 | -46.62 | -69.53 | -2.24 | -12.0 | -108.28 | 0.32 | 28.0 | 28.0 | -0.01 | 0 | 0 | 1.08 | 41.25 | 131.0 | 2.22 | -44.22 | -75.0 | 1.99 | -36.42 | -72.55 | 1.7 | -0.58 | -1.73 | 0.08 | 0.0 | 0.0 | -32.63 | 50.46 | -112.76 |
| 22Q2 (11) | -3.24 | 75.4 | -113.6 | 1.24 | 103.28 | 118.13 | -3.43 | -315.72 | 61.37 | 1.33 | 179.64 | -2.92 | -2.0 | 84.08 | -111.78 | 0.25 | 108.33 | -21.88 | 0 | 0 | -100.0 | 0.76 | 139.94 | -2.43 | 3.98 | -32.08 | -30.18 | 3.13 | -34.52 | -36.25 | 1.71 | -1.16 | -1.16 | 0.08 | -11.11 | 0.0 | -65.85 | 67.0 | -118.58 |
| 22Q1 (10) | -13.17 | -149.64 | -311.56 | 0.61 | 171.76 | -72.27 | 1.59 | 108.2 | -54.18 | -1.67 | -171.98 | -68.69 | -12.56 | -148.91 | -1156.0 | 0.12 | -68.42 | -25.0 | 0 | 100.0 | 0 | 0.32 | -52.39 | -28.15 | 5.86 | -44.08 | -6.39 | 4.78 | -29.08 | 3.91 | 1.73 | -1.14 | -1.14 | 0.09 | 12.5 | 12.5 | -199.55 | -164.46 | -300.96 |
| 21Q4 (9) | 26.53 | 14.5 | 28.66 | -0.85 | -121.85 | -325.0 | -19.39 | -61.31 | -7.9 | 2.32 | -0.43 | 47.77 | 25.68 | -5.1 | 25.76 | 0.38 | 52.0 | 31.03 | -0.01 | 0 | -125.0 | 0.67 | 43.17 | -5.24 | 10.48 | 18.02 | 27.96 | 6.74 | -7.03 | 9.77 | 1.75 | 1.16 | 1.74 | 0.08 | 0.0 | 0.0 | 309.57 | 21.05 | 19.2 |
| 21Q3 (8) | 23.17 | -2.73 | 43.91 | 3.89 | 156.87 | 167.18 | -12.02 | -35.36 | 22.45 | 2.33 | 70.07 | 253.03 | 27.06 | 59.36 | 162.46 | 0.25 | -21.88 | -16.67 | 0 | -100.0 | 100.0 | 0.47 | -40.34 | -43.39 | 8.88 | 55.79 | 24.72 | 7.25 | 47.66 | 30.16 | 1.73 | 0.0 | 1.17 | 0.08 | 0.0 | 0.0 | 255.74 | -27.85 | 16.91 |
| 21Q2 (7) | 23.82 | 844.38 | 156.96 | -6.84 | -410.91 | -274.49 | -8.88 | -355.91 | 62.12 | 1.37 | 238.38 | -24.31 | 16.98 | 1798.0 | 28.73 | 0.32 | 100.0 | -13.51 | 0.01 | 0 | -95.0 | 0.78 | 76.68 | -34.52 | 5.7 | -8.95 | 10.25 | 4.91 | 6.74 | 43.15 | 1.73 | -1.14 | 1.76 | 0.08 | 0.0 | 14.29 | 354.46 | 812.25 | 98.84 |
| 21Q1 (6) | -3.2 | -115.52 | 69.38 | 2.2 | 1200.0 | 558.33 | 3.47 | 119.31 | -70.52 | -0.99 | -163.06 | 34.0 | -1.0 | -104.9 | 90.85 | 0.16 | -44.83 | -51.52 | 0 | -100.0 | 100.0 | 0.44 | -37.21 | -70.7 | 6.26 | -23.57 | 848.48 | 4.6 | -25.08 | 1079.49 | 1.75 | 1.74 | 4.79 | 0.08 | 0.0 | 33.33 | -49.77 | -119.16 | 89.9 |
| 20Q4 (5) | 20.62 | 28.07 | 326.03 | -0.2 | 96.55 | 98.4 | -17.97 | -15.94 | -454.63 | 1.57 | 137.88 | 40.18 | 20.42 | 98.06 | 366.93 | 0.29 | -3.33 | -9.38 | 0.04 | 100.8 | 100.4 | 0.70 | -14.47 | -31.12 | 8.19 | 15.03 | 143.03 | 6.14 | 10.23 | 138.91 | 1.72 | 0.58 | 7.5 | 0.08 | 0.0 | 33.33 | 259.70 | 18.72 | 126.97 |
| 20Q3 (4) | 16.1 | 73.68 | 0.0 | -5.79 | -247.7 | 0.0 | -15.5 | 33.87 | 0.0 | 0.66 | -63.54 | 0.0 | 10.31 | -21.83 | 0.0 | 0.3 | -18.92 | 0.0 | -5.0 | -2600.0 | 0.0 | 0.82 | -30.99 | 0.0 | 7.12 | 37.72 | 0.0 | 5.57 | 62.39 | 0.0 | 1.71 | 0.59 | 0.0 | 0.08 | 14.29 | 0.0 | 218.75 | 22.71 | 0.0 |
| 20Q2 (3) | 9.27 | 188.71 | 0.0 | 3.92 | 916.67 | 0.0 | -23.44 | -299.15 | 0.0 | 1.81 | 220.67 | 0.0 | 13.19 | 220.68 | 0.0 | 0.37 | 12.12 | 0.0 | 0.2 | 217.65 | 0.0 | 1.19 | -20.93 | 0.0 | 5.17 | 683.33 | 0.0 | 3.43 | 779.49 | 0.0 | 1.7 | 1.8 | 0.0 | 0.07 | 16.67 | 0.0 | 178.27 | 136.17 | 0.0 |
| 20Q1 (2) | -10.45 | -315.91 | 0.0 | -0.48 | 96.16 | 0.0 | 11.77 | 463.27 | 0.0 | -1.5 | -233.93 | 0.0 | -10.93 | -42.88 | 0.0 | 0.33 | 3.12 | 0.0 | -0.17 | 98.31 | 0.0 | 1.51 | 47.6 | 0.0 | 0.66 | -80.42 | 0.0 | 0.39 | -84.82 | 0.0 | 1.67 | 4.38 | 0.0 | 0.06 | 0.0 | 0.0 | -492.92 | -530.8 | 0.0 |
| 19Q4 (1) | 4.84 | 0.0 | 0.0 | -12.49 | 0.0 | 0.0 | -3.24 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | -7.65 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -10.07 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 3.37 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 114.42 | 0.0 | 0.0 |
