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) | 5.13 | 0 | -3.2 | 0 | -4.25 | 0 | 0.09 | -30.77 | 1.93 | 0 | 3.16 | 26.91 | 0 | 0 | 1.94 | 32.24 | 3.57 | 15.16 | 3.13 | -2.8 | 3.0 | 5.63 | 0.12 | 300.0 | 82.08 | 0 |
| 2022 (9) | -2.46 | 0 | -2.52 | 0 | 7.08 | 345.28 | 0.13 | -59.38 | -4.98 | 0 | 2.49 | 97.62 | 0 | 0 | 1.46 | 71.81 | 3.1 | 2.31 | 3.22 | -0.31 | 2.84 | 1.07 | 0.03 | 50.0 | -40.39 | 0 |
| 2021 (8) | -1.05 | 0 | -1.26 | 0 | 1.59 | 0 | 0.32 | 700.0 | -2.31 | 0 | 1.26 | -34.72 | 0 | 0 | 0.85 | -45.56 | 3.03 | -8.46 | 3.23 | -47.48 | 2.81 | 7.66 | 0.02 | 0.0 | -17.33 | 0 |
| 2020 (7) | 8.23 | 0 | 1.57 | 0 | -10.08 | 0 | 0.04 | -63.64 | 9.8 | 0 | 1.93 | -9.81 | 0.01 | 0 | 1.57 | -10.29 | 3.31 | 903.03 | 6.15 | 202.96 | 2.61 | -2.25 | 0.02 | 0.0 | 93.74 | 0 |
| 2019 (6) | -1.12 | 0 | -1.53 | 0 | 2.49 | 26.4 | 0.11 | -71.05 | -2.65 | 0 | 2.14 | -51.14 | -0.01 | 0 | 1.75 | -53.33 | 0.33 | 0 | 2.03 | 0 | 2.67 | 27.14 | 0.02 | -33.33 | -23.73 | 0 |
| 2018 (5) | 3.29 | 0 | -4.37 | 0 | 1.97 | -66.95 | 0.38 | 123.53 | -1.08 | 0 | 4.38 | -3.95 | -0.05 | 0 | 3.74 | -11.22 | -0.83 | 0 | -0.11 | 0 | 2.1 | 11.7 | 0.03 | 0.0 | 162.87 | 0 |
| 2017 (4) | -3.13 | 0 | -4.12 | 0 | 5.96 | 436.94 | 0.17 | 0 | -7.25 | 0 | 4.56 | 1.56 | 0 | 0 | 4.21 | 2.9 | 0.11 | -85.33 | 1.41 | -9.62 | 1.88 | 25.33 | 0.03 | 50.0 | -94.28 | 0 |
| 2016 (3) | 5.28 | 0 | -4.42 | 0 | 1.11 | -91.94 | 0 | 0 | 0.86 | 0 | 4.49 | -56.62 | -0.13 | 0 | 4.09 | -61.5 | 0.75 | 20.97 | 1.56 | 59.18 | 1.5 | 42.86 | 0.02 | -60.0 | 171.43 | 0 |
| 2015 (2) | -4.05 | 0 | -10.13 | 0 | 13.78 | 155.19 | -0.27 | 0 | -14.18 | 0 | 10.35 | 136.84 | -0.04 | 0 | 10.63 | 156.58 | 0.62 | -34.04 | 0.98 | -27.94 | 1.05 | 8.25 | 0.05 | 0.0 | -194.71 | 0 |
| 2014 (1) | 0.84 | -89.05 | -3.68 | 0 | 5.4 | 0 | -0.16 | 0 | -2.84 | 0 | 4.37 | 233.59 | -0.05 | 0 | 4.14 | 232.54 | 0.94 | 0 | 1.36 | 385.71 | 0.97 | 7.78 | 0.05 | 25.0 | 35.29 | -94.39 |
| 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) | 3.49 | 229.74 | 1.16 | -1.3 | -17.12 | -165.31 | -2.98 | -165.35 | 39.18 | -0.23 | -264.29 | -176.67 | 2.19 | 157.63 | -26.01 | 1.22 | 9.91 | 177.27 | 0 | 0 | 0 | 3.46 | 8.2 | 220.14 | 0 | -100.0 | -100.0 | 0.13 | -78.33 | -86.32 | 0.83 | 2.47 | 9.21 | 0.04 | 0.0 | 33.33 | 349.00 | 288.12 | 76.02 |
| 24Q2 (19) | -2.69 | -153.69 | -133.91 | -1.11 | -4.72 | -26.14 | 4.56 | 229.18 | -8.8 | 0.14 | 0 | 1500.0 | -3.8 | -196.2 | -87.19 | 1.11 | 20.65 | 20.65 | 0 | 0 | 0 | 3.20 | 23.92 | 41.38 | 0.21 | -46.15 | -74.07 | 0.6 | 22.45 | -21.05 | 0.81 | 3.85 | 6.58 | 0.04 | 0.0 | 33.33 | -185.52 | -148.51 | -150.04 |
| 24Q1 (18) | 5.01 | 242.74 | -21.1 | -1.06 | -6.0 | -27.71 | -3.53 | -192.17 | 56.85 | 0 | 100.0 | -100.0 | 3.95 | 187.58 | -28.44 | 0.92 | -9.8 | 17.95 | 0 | 0 | 0 | 2.58 | -0.47 | 40.49 | 0.39 | -45.83 | -52.44 | 0.49 | -38.75 | -20.97 | 0.78 | 6.85 | 2.63 | 0.04 | 0.0 | 100.0 | 382.44 | 271.06 | -15.68 |
| 23Q4 (17) | -3.51 | -201.74 | -161.26 | -1.0 | -104.08 | -66.67 | 3.83 | 178.16 | 243.98 | -0.23 | -176.67 | -228.57 | -4.51 | -252.36 | -187.91 | 1.02 | 131.82 | 59.38 | 0 | 0 | 0 | 2.59 | 139.89 | 76.23 | 0.72 | -40.98 | 1100.0 | 0.8 | -15.79 | 370.59 | 0.73 | -3.95 | 0.0 | 0.04 | 33.33 | 300.0 | -223.57 | -212.76 | -135.51 |
| 23Q3 (16) | 3.45 | 400.0 | 236.9 | -0.49 | 44.32 | -6.52 | -4.9 | -198.0 | -292.16 | 0.3 | 3100.0 | 200.0 | 2.96 | 245.81 | 199.33 | 0.44 | -52.17 | -12.0 | 0 | 0 | 0 | 1.08 | -52.22 | -10.01 | 1.22 | 50.62 | 296.77 | 0.95 | 25.0 | 396.88 | 0.76 | 0.0 | 5.56 | 0.03 | 0.0 | 200.0 | 198.28 | 367.24 | 132.26 |
| 23Q2 (15) | -1.15 | -118.11 | 84.07 | -0.88 | -6.02 | 25.42 | 5.0 | 161.12 | -42.86 | -0.01 | -133.33 | 0.0 | -2.03 | -136.78 | 75.83 | 0.92 | 17.95 | 4.55 | 0 | 0 | 0 | 2.26 | 23.14 | 9.69 | 0.81 | -1.22 | -40.88 | 0.76 | 22.58 | -43.7 | 0.76 | 0.0 | 8.57 | 0.03 | 50.0 | 200.0 | -74.19 | -116.36 | 78.83 |
| 23Q1 (14) | 6.35 | 10.82 | 307.05 | -0.83 | -38.33 | -186.21 | -8.18 | -207.52 | -421.02 | 0.03 | 142.86 | -70.0 | 5.52 | 7.6 | 334.65 | 0.78 | 21.88 | 65.96 | 0 | 0 | 0 | 1.84 | 24.86 | 65.1 | 0.82 | 1266.67 | -64.19 | 0.62 | 264.71 | -69.31 | 0.76 | 4.11 | 10.14 | 0.02 | 100.0 | 100.0 | 453.57 | -27.97 | 690.84 |
| 22Q4 (13) | 5.73 | 327.38 | 1173.33 | -0.6 | -30.43 | -71.43 | -2.66 | -204.31 | -731.25 | -0.07 | -170.0 | -122.58 | 5.13 | 272.15 | 5030.0 | 0.64 | 28.0 | 88.24 | 0 | 0 | 0 | 1.47 | 22.5 | 74.26 | 0.06 | 109.68 | -89.47 | 0.17 | 153.12 | -75.0 | 0.73 | 1.39 | 7.35 | 0.01 | 0.0 | 0.0 | 629.67 | 202.45 | 1817.0 |
| 22Q3 (12) | -2.52 | 65.1 | -136.63 | -0.46 | 61.02 | -53.33 | 2.55 | -70.86 | 159.72 | 0.1 | 1100.0 | 0 | -2.98 | 64.52 | -145.29 | 0.5 | -43.18 | 72.41 | 0 | 0 | 0 | 1.20 | -41.76 | 48.72 | -0.62 | -145.26 | -67.57 | -0.32 | -123.7 | -14.29 | 0.72 | 2.86 | 4.35 | 0.01 | 0.0 | 0.0 | -614.63 | -75.37 | -137.52 |
| 22Q2 (11) | -7.22 | -562.82 | 22.78 | -1.18 | -306.9 | -391.67 | 8.75 | 657.32 | 18.24 | -0.01 | -110.0 | 87.5 | -8.4 | -761.42 | 12.41 | 0.88 | 87.23 | 252.0 | 0 | 0 | 0 | 2.06 | 85.35 | 184.01 | 1.37 | -40.17 | 197.83 | 1.35 | -33.17 | 187.23 | 0.7 | 1.45 | -7.89 | 0.01 | 0.0 | 0.0 | -350.49 | -711.1 | 53.52 |
| 22Q1 (10) | 1.56 | 246.67 | 60.82 | -0.29 | 17.14 | 21.62 | -1.57 | -390.62 | -28.69 | 0.1 | -67.74 | 11.11 | 1.27 | 1170.0 | 111.67 | 0.47 | 38.24 | 23.68 | 0 | 0 | 0 | 1.11 | 31.79 | 8.95 | 2.29 | 301.75 | -3.38 | 2.02 | 197.06 | -14.04 | 0.69 | 1.47 | 0.0 | 0.01 | 0.0 | 0 | 57.35 | 74.61 | 79.75 |
| 21Q4 (9) | 0.45 | -93.46 | -86.8 | -0.35 | -16.67 | 74.64 | -0.32 | 92.51 | 87.2 | 0.31 | 0 | 0.0 | 0.1 | -98.48 | -95.07 | 0.34 | 17.24 | -17.07 | 0 | 0 | -100.0 | 0.84 | 4.54 | -30.71 | 0.57 | 254.05 | -52.1 | 0.68 | 342.86 | -51.43 | 0.68 | -1.45 | 1.49 | 0.01 | 0.0 | 0 | 32.85 | -97.99 | -80.06 |
| 21Q3 (8) | 6.88 | 173.58 | 316.97 | -0.3 | -25.0 | 21.05 | -4.27 | -157.7 | -47.75 | 0 | 100.0 | 100.0 | 6.58 | 168.61 | 418.11 | 0.29 | 16.0 | -40.82 | 0 | 0 | 0 | 0.81 | 11.22 | -49.69 | -0.37 | -180.43 | -127.41 | -0.28 | -159.57 | -121.05 | 0.69 | -9.21 | 4.55 | 0.01 | 0.0 | 0 | 1638.10 | 317.24 | 1875.64 |
| 21Q2 (7) | -9.35 | -1063.92 | -1180.82 | -0.24 | 35.14 | 52.94 | 7.4 | 706.56 | 778.9 | -0.08 | -188.89 | 33.33 | -9.59 | -1698.33 | -673.39 | 0.25 | -34.21 | -55.36 | 0 | 0 | 0 | 0.73 | -28.9 | -62.14 | 0.46 | -80.59 | -36.11 | 0.47 | -80.0 | -37.33 | 0.76 | 10.14 | 18.75 | 0.01 | 0 | 0 | -754.03 | -2463.15 | -1335.76 |
| 21Q1 (6) | 0.97 | -71.55 | -75.75 | -0.37 | 73.19 | -109.84 | -1.22 | 51.2 | 66.11 | 0.09 | -70.97 | 181.82 | 0.6 | -70.44 | -92.27 | 0.38 | -7.32 | -19.15 | 0 | -100.0 | 0 | 1.02 | -16.19 | -35.04 | 2.37 | 99.16 | 4640.0 | 2.35 | 67.86 | -11.99 | 0.69 | 2.99 | 7.81 | 0 | 0 | -100.0 | 31.91 | -80.63 | -73.52 |
| 20Q4 (5) | 3.41 | 106.67 | 399.12 | -1.38 | -263.16 | -790.0 | -2.5 | 13.49 | -201.2 | 0.31 | 616.67 | 416.67 | 2.03 | 59.84 | 315.96 | 0.41 | -16.33 | -38.81 | 0.01 | 0 | 0 | 1.22 | -24.09 | -41.52 | 1.19 | -11.85 | 595.83 | 1.4 | 5.26 | 6.87 | 0.67 | 1.52 | -11.84 | 0 | 0 | -100.0 | 164.73 | 98.68 | 400.57 |
| 20Q3 (4) | 1.65 | 326.03 | 0.0 | -0.38 | 25.49 | 0.0 | -2.89 | -165.14 | 0.0 | -0.06 | 50.0 | 0.0 | 1.27 | 202.42 | 0.0 | 0.49 | -12.5 | 0.0 | 0 | 0 | 0.0 | 1.61 | -16.31 | 0.0 | 1.35 | 87.5 | 0.0 | 1.33 | 77.33 | 0.0 | 0.66 | 3.12 | 0.0 | 0 | 0 | 0.0 | 82.91 | 257.88 | 0.0 |
| 20Q2 (3) | -0.73 | -118.25 | 0.0 | -0.51 | -113.56 | 0.0 | -1.09 | 69.72 | 0.0 | -0.12 | -9.09 | 0.0 | -1.24 | -115.98 | 0.0 | 0.56 | 19.15 | 0.0 | 0 | 0 | 0.0 | 1.92 | 22.01 | 0.0 | 0.72 | 1340.0 | 0.0 | 0.75 | -71.91 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -52.52 | -143.59 | 0.0 |
| 20Q1 (2) | 4.0 | 450.88 | 0.0 | 3.76 | 1780.0 | 0.0 | -3.6 | -333.73 | 0.0 | -0.11 | -283.33 | 0.0 | 7.76 | 925.53 | 0.0 | 0.47 | -29.85 | 0.0 | 0 | 0 | 0.0 | 1.57 | -24.55 | 0.0 | 0.05 | 120.83 | 0.0 | 2.67 | 103.82 | 0.0 | 0.64 | -15.79 | 0.0 | 0.01 | 0.0 | 0.0 | 120.48 | 319.83 | 0.0 |
| 19Q4 (1) | -1.14 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.94 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -54.81 | 0.0 | 0.0 |
