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) | 12.88 | 58.43 | 2.23 | 0 | -9.93 | 0 | 0.17 | 0 | 15.11 | 153.95 | 2.47 | 15.96 | 0 | 0 | 2.34 | 4.8 | 7.18 | 20.67 | 9.48 | 7.0 | 3.44 | -0.58 | 0.07 | 16.67 | 99.15 | 50.99 |
| 2022 (9) | 8.13 | -26.43 | -2.18 | 0 | -8.53 | 0 | -0.23 | 0 | 5.95 | 31.06 | 2.13 | -6.17 | 0 | 0 | 2.23 | -9.46 | 5.95 | -1.82 | 8.86 | 11.17 | 3.46 | -0.86 | 0.06 | -14.29 | 65.67 | -31.48 |
| 2021 (8) | 11.05 | -22.89 | -6.51 | 0 | -4.95 | 0 | -0.1 | 0 | 4.54 | -64.61 | 2.27 | 20.74 | 0 | 0 | 2.46 | 20.51 | 6.06 | -1.62 | 7.97 | -10.45 | 3.49 | 1.16 | 0.07 | -12.5 | 95.84 | -16.87 |
| 2020 (7) | 14.33 | 17.27 | -1.5 | 0 | -12.53 | 0 | 0.6 | 0 | 12.83 | -1.38 | 1.88 | -1.57 | 0 | 0 | 2.04 | -2.2 | 6.16 | 29.41 | 8.9 | 5.08 | 3.45 | 3.29 | 0.08 | 14.29 | 115.29 | 12.08 |
| 2019 (6) | 12.22 | 165.08 | 0.79 | -20.2 | -13.61 | 0 | -0.02 | 0 | 13.01 | 132.32 | 1.91 | -19.41 | 0 | 0 | 2.09 | -21.56 | 4.76 | 112.5 | 8.47 | 21.7 | 3.34 | 9.87 | 0.07 | 250.0 | 102.86 | 123.57 |
| 2018 (5) | 4.61 | 0 | 0.99 | 0 | -5.75 | 0 | -0.16 | 0 | 5.6 | 0 | 2.37 | -81.51 | 0 | 0 | 2.66 | -81.12 | 2.24 | 31.76 | 6.96 | 28.18 | 3.04 | 10.14 | 0.02 | 0.0 | 46.01 | 0 |
| 2017 (4) | -6.15 | 0 | -5.88 | 0 | 2.35 | 217.57 | -0.02 | 0 | -12.03 | 0 | 12.82 | 85.8 | 0 | 0 | 14.10 | 79.09 | 1.7 | 13.33 | 5.43 | -50.9 | 2.76 | 16.95 | 0.02 | 0.0 | -74.91 | 0 |
| 2016 (3) | -10.14 | 0 | -1.27 | 0 | 0.74 | 0 | 0.07 | 0 | -11.41 | 0 | 6.9 | 81.58 | 0 | 0 | 7.87 | 31.82 | 1.5 | 89.87 | 11.06 | 78.39 | 2.36 | -15.71 | 0.02 | 0.0 | -75.45 | 0 |
| 2015 (2) | -4.16 | 0 | 3.13 | 0 | -6.08 | 0 | -0.36 | 0 | -1.03 | 0 | 3.8 | -57.45 | 0 | 0 | 5.97 | -59.76 | 0.79 | 0 | 6.2 | 56.96 | 2.8 | 10.67 | 0.02 | 0.0 | -46.12 | 0 |
| 2014 (1) | 6.16 | 0 | -8.21 | 0 | -9.29 | 0 | 0.33 | 0 | -2.05 | 0 | 8.93 | -36.67 | 0.04 | 0 | 14.85 | -31.16 | -0.13 | 0 | 3.95 | 26.6 | 2.53 | 24.63 | 0.02 | 0.0 | 94.77 | 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) | 1.05 | 136.21 | -34.78 | -2.99 | -1050.0 | -188.72 | -0.19 | -107.79 | 96.4 | -0.24 | -1100.0 | 22.58 | -1.94 | 38.61 | -138.96 | 4.16 | 447.37 | 413.58 | 0 | 0 | 0 | 13.61 | 308.06 | 424.5 | 3.28 | 75.4 | -1.2 | 3.66 | 46.4 | -3.43 | 0.85 | 0.0 | -1.16 | 0.02 | 0.0 | 0.0 | 23.18 | 126.94 | -32.77 |
| 24Q2 (19) | -2.9 | -194.16 | -952.94 | -0.26 | 91.28 | 43.48 | 2.44 | 332.38 | 25.13 | -0.02 | -109.09 | -103.28 | -3.16 | -3260.0 | -2533.33 | 0.76 | -54.49 | 61.7 | 0 | 0 | 0 | 3.33 | -47.3 | 63.19 | 1.87 | 78.1 | 37.5 | 2.5 | 42.86 | 22.55 | 0.85 | -1.16 | -1.16 | 0.02 | 0.0 | 0.0 | -86.05 | -173.48 | -839.05 |
| 24Q1 (18) | 3.08 | -41.11 | -45.96 | -2.98 | -1292.0 | -220.43 | -1.05 | 65.57 | 70.42 | 0.22 | 69.23 | 181.48 | 0.1 | -98.18 | -97.9 | 1.67 | 255.32 | 131.94 | 0 | 0 | 0 | 6.33 | 251.68 | 123.42 | 1.05 | -11.02 | -20.45 | 1.75 | 0.0 | -8.38 | 0.86 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 117.11 | -41.11 | -42.88 |
| 23Q4 (17) | 5.23 | 224.84 | -21.0 | 0.25 | -92.58 | 128.09 | -3.05 | 42.23 | 53.29 | 0.13 | 141.94 | 18.18 | 5.48 | 10.04 | -4.36 | 0.47 | -41.98 | 104.35 | 0 | 0 | 0 | 1.80 | -30.65 | 102.94 | 1.18 | -64.46 | -9.23 | 1.75 | -53.83 | -8.85 | 0.86 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 198.86 | 476.82 | -16.19 |
| 23Q3 (16) | 1.61 | 373.53 | -45.05 | 3.37 | 832.61 | 185.59 | -5.28 | -370.77 | -54.84 | -0.31 | -150.82 | -542.86 | 4.98 | 4250.0 | 21.17 | 0.81 | 72.34 | -11.96 | 0 | 0 | 0 | 2.59 | 26.96 | -17.71 | 3.32 | 144.12 | -2.06 | 3.79 | 85.78 | -3.07 | 0.86 | 0.0 | -1.15 | 0.02 | 0.0 | 0.0 | 34.48 | 196.08 | -43.52 |
| 23Q2 (15) | 0.34 | -94.04 | 111.6 | -0.46 | 50.54 | 34.29 | 1.95 | 154.93 | -33.9 | 0.61 | 325.93 | 290.62 | -0.12 | -102.52 | 96.69 | 0.47 | -34.72 | -7.84 | 0 | 0 | 0 | 2.04 | -27.85 | -19.74 | 1.36 | 3.03 | 29.52 | 2.04 | 6.81 | 15.25 | 0.86 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 11.64 | -94.32 | 110.53 |
| 23Q1 (14) | 5.7 | -13.9 | 275.0 | -0.93 | -4.49 | 47.46 | -3.55 | 45.64 | -129.03 | -0.27 | -345.45 | -237.5 | 4.77 | -16.75 | 2008.0 | 0.72 | 213.04 | 53.19 | 0 | 0 | 0 | 2.83 | 219.45 | 23.18 | 1.32 | 1.54 | 528.57 | 1.91 | -0.52 | 52.8 | 0.86 | 0.0 | -1.15 | 0.01 | 0.0 | -50.0 | 205.04 | -13.59 | 188.67 |
| 22Q4 (13) | 6.62 | 125.94 | -9.93 | -0.89 | -175.42 | -17.11 | -6.53 | -91.5 | -60.84 | 0.11 | 57.14 | -72.5 | 5.73 | 39.42 | -13.05 | 0.23 | -75.0 | -48.89 | 0 | 0 | 0 | 0.89 | -71.88 | -52.1 | 1.3 | -61.65 | -18.24 | 1.92 | -50.9 | -26.15 | 0.86 | -1.15 | -1.15 | 0.01 | -50.0 | -50.0 | 237.28 | 288.71 | 12.67 |
| 22Q3 (12) | 2.93 | 200.0 | 146.22 | 1.18 | 268.57 | 125.21 | -3.41 | -215.59 | -90.5 | 0.07 | 121.88 | 124.14 | 4.11 | 213.22 | 217.77 | 0.92 | 80.39 | -1.08 | 0 | 0 | 0 | 3.15 | 23.83 | -18.3 | 3.39 | 222.86 | 46.75 | 3.91 | 120.9 | 59.59 | 0.87 | 1.16 | 0.0 | 0.02 | 0.0 | 0.0 | 61.04 | 155.21 | 71.33 |
| 22Q2 (11) | -2.93 | -292.76 | -198.65 | -0.7 | 60.45 | 24.73 | 2.95 | 290.32 | 636.36 | -0.32 | -300.0 | -146.15 | -3.63 | -1352.0 | -277.94 | 0.51 | 8.51 | 30.77 | 0 | 0 | 0 | 2.55 | 10.73 | 41.48 | 1.05 | 400.0 | -33.96 | 1.77 | 41.6 | 11.32 | 0.86 | -1.15 | -2.27 | 0.02 | 0.0 | 0.0 | -110.57 | -255.67 | -192.7 |
| 22Q1 (10) | 1.52 | -79.32 | 423.4 | -1.77 | -132.89 | -1261.54 | -1.55 | 61.82 | -206.9 | -0.08 | -120.0 | 0.0 | -0.25 | -103.79 | 58.33 | 0.47 | 4.44 | -7.84 | 0 | 0 | 0 | 2.30 | 24.22 | -0.13 | 0.21 | -86.79 | -62.5 | 1.25 | -51.92 | -6.02 | 0.87 | 0.0 | -1.14 | 0.02 | 0.0 | 0.0 | 71.03 | -66.27 | 437.01 |
| 21Q4 (9) | 7.35 | 517.65 | 0.96 | -0.76 | 83.76 | 12.64 | -4.06 | -126.82 | 32.78 | 0.4 | 237.93 | -4.76 | 6.59 | 288.83 | 2.81 | 0.45 | -51.61 | 350.0 | 0 | 0 | 0 | 1.85 | -52.03 | 332.41 | 1.59 | -31.17 | 31.4 | 2.6 | 6.12 | 51.16 | 0.87 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 210.60 | 491.1 | -24.5 |
| 21Q3 (8) | 1.19 | -59.93 | -67.4 | -4.68 | -403.23 | -3220.0 | -1.79 | -225.45 | 66.73 | -0.29 | -123.08 | -480.0 | -3.49 | -271.08 | -191.84 | 0.93 | 138.46 | 45.31 | 0 | 0 | 0 | 3.86 | 114.42 | 68.59 | 2.31 | 45.28 | -37.74 | 2.45 | 54.09 | -44.06 | 0.87 | -1.14 | 0.0 | 0.02 | 0.0 | 0.0 | 35.63 | -70.13 | -48.56 |
| 21Q2 (7) | 2.97 | 731.91 | 2.77 | -0.93 | -615.38 | 4.12 | -0.55 | -137.93 | 73.04 | -0.13 | -62.5 | -333.33 | 2.04 | 440.0 | 6.25 | 0.39 | -23.53 | -44.29 | 0 | 0 | 0 | 1.80 | -21.84 | -45.39 | 1.59 | 183.93 | 67.37 | 1.59 | 19.55 | -7.02 | 0.88 | 0.0 | 2.33 | 0.02 | 0.0 | 0.0 | 119.28 | 665.93 | 6.9 |
| 21Q1 (6) | -0.47 | -106.46 | -192.16 | -0.13 | 85.06 | -168.42 | 1.45 | 124.01 | 54.26 | -0.08 | -119.05 | -132.0 | -0.6 | -109.36 | -185.71 | 0.51 | 410.0 | 15.91 | 0 | 0 | 0 | 2.30 | 437.86 | 1.99 | 0.56 | -53.72 | 100.0 | 1.33 | -22.67 | 22.02 | 0.88 | 1.15 | 3.53 | 0.02 | 0.0 | 0.0 | -21.08 | -107.56 | -181.0 |
| 20Q4 (5) | 7.28 | 99.45 | 2.97 | -0.87 | -680.0 | 4.4 | -6.04 | -12.27 | 7.5 | 0.42 | 940.0 | 400.0 | 6.41 | 68.68 | 4.06 | 0.1 | -84.38 | -83.05 | 0 | 0 | 0 | 0.43 | -81.3 | -82.63 | 1.21 | -67.39 | -11.03 | 1.72 | -60.73 | 6.17 | 0.87 | 0.0 | 4.82 | 0.02 | 0.0 | -33.33 | 278.93 | 302.73 | -2.16 |
| 20Q3 (4) | 3.65 | 26.3 | 0.0 | 0.15 | 115.46 | 0.0 | -5.38 | -163.73 | 0.0 | -0.05 | -66.67 | 0.0 | 3.8 | 97.92 | 0.0 | 0.64 | -8.57 | 0.0 | 0 | 0 | 0.0 | 2.29 | -30.55 | 0.0 | 3.71 | 290.53 | 0.0 | 4.38 | 156.14 | 0.0 | 0.87 | 1.16 | 0.0 | 0.02 | 0.0 | 0.0 | 69.26 | -37.93 | 0.0 |
| 20Q2 (3) | 2.89 | 466.67 | 0.0 | -0.97 | -610.53 | 0.0 | -2.04 | -317.02 | 0.0 | -0.03 | -112.0 | 0.0 | 1.92 | 174.29 | 0.0 | 0.7 | 59.09 | 0.0 | 0 | 0 | 0.0 | 3.30 | 45.98 | 0.0 | 0.95 | 239.29 | 0.0 | 1.71 | 56.88 | 0.0 | 0.86 | 1.18 | 0.0 | 0.02 | 0.0 | 0.0 | 111.58 | 328.83 | 0.0 |
| 20Q1 (2) | 0.51 | -92.79 | 0.0 | 0.19 | 120.88 | 0.0 | 0.94 | 114.4 | 0.0 | 0.25 | 278.57 | 0.0 | 0.7 | -88.64 | 0.0 | 0.44 | -25.42 | 0.0 | 0 | 0 | 0.0 | 2.26 | -8.4 | 0.0 | 0.28 | -79.41 | 0.0 | 1.09 | -32.72 | 0.0 | 0.85 | 2.41 | 0.0 | 0.02 | -33.33 | 0.0 | 26.02 | -90.87 | 0.0 |
| 19Q4 (1) | 7.07 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | -6.53 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 6.16 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 285.08 | 0.0 | 0.0 |
