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) | 10.21 | 0 | -0.28 | 0 | -10.7 | 0 | -0.45 | 0 | 9.93 | 0 | 0.71 | -68.58 | -0.12 | 0 | 0.49 | -67.01 | 4.63 | 28.25 | 3.68 | -0.27 | 1.91 | 9.14 | 0.03 | 0.0 | 181.67 | 0 |
| 2022 (9) | -0.01 | 0 | -1.01 | 0 | 0.13 | -98.13 | -0.31 | 0 | -1.02 | 0 | 2.26 | -31.31 | 0.01 | 0 | 1.48 | -41.07 | 3.61 | -32.02 | 3.69 | -18.54 | 1.75 | 36.72 | 0.03 | 0.0 | -0.18 | 0 |
| 2021 (8) | -5.99 | 0 | -2.11 | 0 | 6.97 | 0 | -0.21 | 0 | -8.1 | 0 | 3.29 | -24.54 | -0.02 | 0 | 2.51 | -41.19 | 5.31 | 4.53 | 4.53 | 20.48 | 1.28 | -0.78 | 0.03 | 0.0 | -102.57 | 0 |
| 2020 (7) | 5.22 | 26.7 | 2.85 | 0 | -3.96 | 0 | -0.42 | 0 | 8.07 | 0 | 4.36 | -37.71 | 0.01 | 0 | 4.27 | -35.07 | 5.08 | 13.9 | 3.76 | 10.91 | 1.29 | 0.78 | 0.03 | 0.0 | 102.76 | 17.22 |
| 2019 (6) | 4.12 | -46.07 | -8.71 | 0 | 8.02 | 0 | -0.38 | 0 | -4.59 | 0 | 7.0 | 872.22 | 0 | 0 | 6.57 | 926.74 | 4.46 | 30.41 | 3.39 | 32.42 | 1.28 | 14.29 | 0.03 | -40.0 | 87.66 | -57.2 |
| 2018 (5) | 7.64 | 768.18 | -0.3 | 0 | -7.45 | 0 | -0.42 | 0 | 7.34 | 2958.33 | 0.72 | -13.25 | -0.02 | 0 | 0.64 | -17.01 | 3.42 | -27.08 | 2.56 | 3.64 | 1.12 | 1.82 | 0.05 | 0.0 | 204.83 | 742.58 |
| 2017 (4) | 0.88 | -83.55 | -0.64 | 0 | 0.75 | 0 | -0.24 | 0 | 0.24 | -95.73 | 0.83 | 107.5 | -0.06 | 0 | 0.77 | 110.62 | 4.69 | -23.11 | 2.47 | -35.84 | 1.1 | -1.79 | 0.05 | 0.0 | 24.31 | -77.19 |
| 2016 (3) | 5.35 | 27.08 | 0.27 | -88.93 | -5.22 | 0 | -0.37 | 0 | 5.62 | -15.49 | 0.4 | 14.29 | -0.07 | 0 | 0.37 | 13.92 | 6.1 | -32.0 | 3.85 | -31.0 | 1.12 | -5.08 | 0.05 | -28.57 | 106.57 | 72.9 |
| 2015 (2) | 4.21 | 665.45 | 2.44 | 2340.0 | -6.18 | 0 | -2.87 | 0 | 6.65 | 923.08 | 0.35 | 2.94 | 2.68 | 1476.47 | 0.32 | 17.35 | 8.97 | 666.67 | 5.58 | 1140.0 | 1.18 | -3.28 | 0.07 | 0.0 | 61.64 | 95.01 |
| 2014 (1) | 0.55 | -93.49 | 0.1 | 0 | 0.77 | 0 | -0.05 | 0 | 0.65 | -90.83 | 0.34 | -5.56 | 0.17 | 0 | 0.27 | 8.16 | 1.17 | -22.0 | 0.45 | -27.42 | 1.22 | -1.61 | 0.07 | 0.0 | 31.61 | -92.78 |
| 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) | 3.77 | 6183.33 | -39.1 | 0.18 | 228.57 | -60.87 | 1.42 | 63.22 | 117.09 | -0.14 | 17.65 | 0.0 | 3.95 | 5037.5 | -40.6 | 0.12 | -36.84 | -7.69 | -0.13 | 0 | 0 | 0.38 | -39.47 | 5.69 | 1.02 | -33.77 | -39.29 | 0.69 | -49.26 | -46.92 | 0.49 | 0.0 | 0.0 | 0.02 | 0 | 100.0 | 314.17 | 9586.81 | -8.64 |
| 24Q2 (19) | 0.06 | -98.52 | 112.5 | -0.14 | 6.67 | 17.65 | 0.87 | 116.11 | -27.5 | -0.17 | -142.86 | 5.56 | -0.08 | -102.05 | 87.69 | 0.19 | 90.0 | 11.76 | 0 | 0 | 0 | 0.62 | 108.93 | 28.01 | 1.54 | 77.01 | 234.78 | 1.36 | 91.55 | 240.0 | 0.49 | 0.0 | 2.08 | 0 | 0 | -100.0 | 3.24 | -99.04 | 106.01 |
| 24Q1 (18) | 4.06 | 187.88 | -55.43 | -0.15 | 59.46 | 28.57 | -5.4 | -201.69 | 39.39 | -0.07 | -16.67 | 12.5 | 3.91 | 178.36 | -56.07 | 0.1 | -54.55 | -66.67 | 0 | 100.0 | 0 | 0.30 | -50.64 | -62.15 | 0.87 | -50.0 | 16.0 | 0.71 | -46.62 | 9.23 | 0.49 | 6.52 | 2.08 | 0 | -100.0 | -100.0 | 338.33 | 231.82 | -57.66 |
| 23Q4 (17) | -4.62 | -174.64 | -364.0 | -0.37 | -180.43 | -19.35 | 5.31 | 163.9 | 5210.0 | -0.06 | 57.14 | -200.0 | -4.99 | -175.04 | -446.53 | 0.22 | 69.23 | -60.71 | -0.01 | 0 | -200.0 | 0.61 | 69.32 | -56.4 | 1.74 | 3.57 | 1238.46 | 1.33 | 2.31 | 375.0 | 0.46 | -6.12 | -9.8 | 0.01 | 0.0 | 0.0 | -256.67 | -174.64 | -217.33 |
| 23Q3 (16) | 6.19 | 1389.58 | 8742.86 | 0.46 | 370.59 | 475.0 | -8.31 | -792.5 | -364.25 | -0.14 | 22.22 | 36.36 | 6.65 | 1123.08 | 4333.33 | 0.13 | -23.53 | -48.0 | 0 | 0 | 0 | 0.36 | -26.69 | -43.75 | 1.68 | 265.22 | 490.7 | 1.3 | 225.0 | 1281.82 | 0.49 | 2.08 | -2.0 | 0.01 | 0.0 | 0.0 | 343.89 | 737.63 | 1865.08 |
| 23Q2 (15) | -0.48 | -105.27 | 90.16 | -0.17 | 19.05 | -950.0 | 1.2 | 113.47 | -85.83 | -0.18 | -125.0 | -5.88 | -0.65 | -107.3 | 86.63 | 0.17 | -43.33 | -45.16 | 0 | 0 | 0 | 0.49 | -38.22 | -40.04 | 0.46 | -38.67 | -72.78 | 0.4 | -38.46 | -72.79 | 0.48 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | -53.93 | -106.75 | 79.22 |
| 23Q1 (14) | 9.11 | 420.57 | 198.69 | -0.21 | 32.26 | 73.75 | -8.91 | -9010.0 | -34.19 | -0.08 | -300.0 | -188.89 | 8.9 | 518.06 | 295.56 | 0.3 | -46.43 | -73.68 | 0 | -100.0 | 0 | 0.79 | -43.14 | -75.7 | 0.75 | 476.92 | -66.22 | 0.65 | 132.14 | -68.29 | 0.48 | -5.88 | 41.18 | 0.01 | 0.0 | 0.0 | 799.12 | 265.31 | 528.82 |
| 22Q4 (13) | 1.75 | 2400.0 | 143.32 | -0.31 | -487.5 | 64.37 | 0.1 | 105.59 | -98.24 | -0.02 | 90.91 | -100.0 | 1.44 | 860.0 | 129.33 | 0.56 | 124.0 | -22.22 | 0.01 | 0 | 200.0 | 1.39 | 118.44 | -29.44 | 0.13 | 130.23 | -90.37 | 0.28 | 354.55 | -77.24 | 0.51 | 2.0 | 59.38 | 0.01 | 0.0 | 0.0 | 218.75 | 1150.0 | 184.47 |
| 22Q3 (12) | 0.07 | 101.43 | -98.22 | 0.08 | 300.0 | 122.86 | -1.79 | -121.13 | 60.13 | -0.22 | -29.41 | 8.33 | 0.15 | 103.09 | -95.82 | 0.25 | -19.35 | -64.79 | 0 | 0 | -100.0 | 0.64 | -21.86 | -71.48 | -0.43 | -125.44 | -195.56 | -0.11 | -107.48 | -137.93 | 0.5 | 25.0 | 56.25 | 0.01 | 0.0 | 0.0 | 17.50 | 106.74 | -97.25 |
| 22Q2 (11) | -4.88 | -260.0 | 25.72 | 0.02 | 102.5 | 100.94 | 8.47 | 227.56 | 9.57 | -0.17 | -288.89 | -950.0 | -4.86 | -316.0 | 44.14 | 0.31 | -72.81 | -73.04 | 0 | 0 | 100.0 | 0.81 | -74.96 | -77.57 | 1.69 | -23.87 | 36.29 | 1.47 | -28.29 | 44.12 | 0.4 | 17.65 | 21.21 | 0.01 | 0.0 | 0.0 | -259.57 | -304.26 | 46.27 |
| 22Q1 (10) | 3.05 | 175.5 | 348.53 | -0.8 | 8.05 | -165.04 | -6.64 | -217.11 | -240.51 | 0.09 | 1000.0 | 350.0 | 2.25 | 145.82 | 17.8 | 1.14 | 58.33 | 60.56 | 0 | 100.0 | 100.0 | 3.25 | 65.11 | 41.79 | 2.22 | 64.44 | -2.2 | 2.05 | 66.67 | 2.5 | 0.34 | 6.25 | 9.68 | 0.01 | 0.0 | 0.0 | 127.08 | 149.07 | 333.58 |
| 21Q4 (9) | -4.04 | -202.54 | -210.99 | -0.87 | -148.57 | 8.42 | 5.67 | 226.28 | 5570.0 | -0.01 | 95.83 | 92.86 | -4.91 | -236.77 | -282.53 | 0.72 | 1.41 | -38.46 | -0.01 | -150.0 | -200.0 | 1.97 | -11.71 | -54.15 | 1.35 | 200.0 | -25.41 | 1.23 | 324.14 | -16.89 | 0.32 | 0.0 | -3.03 | 0.01 | 0.0 | 0.0 | -258.97 | -140.75 | -229.49 |
| 21Q3 (8) | 3.94 | 159.97 | 688.0 | -0.35 | 83.57 | -117.16 | -4.49 | -158.09 | -358.16 | -0.24 | -1300.0 | -118.18 | 3.59 | 141.26 | 41.34 | 0.71 | -38.26 | -30.39 | 0.02 | 166.67 | 300.0 | 2.23 | -38.53 | -45.11 | 0.45 | -63.71 | -69.18 | 0.29 | -71.57 | -66.28 | 0.32 | -3.03 | 0.0 | 0.01 | 0.0 | 0.0 | 635.48 | 231.55 | 1412.45 |
| 21Q2 (7) | -6.57 | -1066.18 | -295.78 | -2.13 | -273.17 | -224.56 | 7.73 | 496.41 | 0 | 0.02 | 0.0 | 125.0 | -8.7 | -555.5 | -17500.0 | 1.15 | 61.97 | 61.97 | -0.03 | -200.0 | -50.0 | 3.63 | 58.24 | 25.68 | 1.24 | -45.37 | 51.22 | 1.02 | -49.0 | 59.38 | 0.33 | 6.45 | 3.12 | 0.01 | 0.0 | 0.0 | -483.09 | -1748.18 | -182.29 |
| 21Q1 (6) | 0.68 | -81.32 | -75.18 | 1.23 | 229.47 | 2360.0 | -1.95 | -2050.0 | 36.69 | 0.02 | 114.29 | 120.0 | 1.91 | -29.0 | -31.54 | 0.71 | -39.32 | -51.37 | -0.01 | -200.0 | -150.0 | 2.29 | -46.61 | -60.4 | 2.27 | 25.41 | 129.29 | 2.0 | 35.14 | 156.41 | 0.31 | -6.06 | -3.12 | 0.01 | 0.0 | 0.0 | 29.31 | -85.34 | -88.13 |
| 20Q4 (5) | 3.64 | 628.0 | -4.21 | -0.95 | -146.57 | 56.22 | 0.1 | 110.2 | 102.15 | -0.14 | -27.27 | 51.72 | 2.69 | 5.91 | 65.03 | 1.17 | 14.71 | 10.38 | 0.01 | 200.0 | 112.5 | 4.30 | 5.69 | 13.78 | 1.81 | 23.97 | 41.41 | 1.48 | 72.09 | 54.17 | 0.33 | 3.12 | 3.12 | 0.01 | 0.0 | 0.0 | 200.00 | 376.0 | -32.11 |
| 20Q3 (4) | 0.5 | 130.12 | 0.0 | 2.04 | 19.3 | 0.0 | -0.98 | 0 | 0.0 | -0.11 | -37.5 | 0.0 | 2.54 | 4980.0 | 0.0 | 1.02 | 43.66 | 0.0 | -0.01 | 50.0 | 0.0 | 4.06 | 40.74 | 0.0 | 1.46 | 78.05 | 0.0 | 0.86 | 34.38 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 42.02 | 124.55 | 0.0 |
| 20Q2 (3) | -1.66 | -160.58 | 0.0 | 1.71 | 3320.0 | 0.0 | 0 | 100.0 | 0.0 | -0.08 | 20.0 | 0.0 | 0.05 | -98.21 | 0.0 | 0.71 | -51.37 | 0.0 | -0.02 | -200.0 | 0.0 | 2.89 | -50.14 | 0.0 | 0.82 | -17.17 | 0.0 | 0.64 | -17.95 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -171.13 | -169.33 | 0.0 |
| 20Q1 (2) | 2.74 | -27.89 | 0.0 | 0.05 | 102.3 | 0.0 | -3.08 | 33.76 | 0.0 | -0.1 | 65.52 | 0.0 | 2.79 | 71.17 | 0.0 | 1.46 | 37.74 | 0.0 | 0.02 | 125.0 | 0.0 | 5.79 | 53.42 | 0.0 | 0.99 | -22.66 | 0.0 | 0.78 | -18.75 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 246.85 | -16.2 | 0.0 |
| 19Q4 (1) | 3.8 | 0.0 | 0.0 | -2.17 | 0.0 | 0.0 | -4.65 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 294.57 | 0.0 | 0.0 |
