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) | 8.58 | 2.75 | -5.89 | 0 | -4.91 | 0 | -0.05 | 0 | 2.69 | -43.01 | 1.39 | -68.05 | 0 | 0 | 0.47 | -69.3 | -5.99 | 0 | -4.45 | 0 | 6.18 | 0.16 | 0.04 | -66.67 | 484.75 | 243.68 |
| 2022 (9) | 8.35 | 632.46 | -3.63 | 0 | 5.58 | 11.6 | 0.33 | 94.12 | 4.72 | 0 | 4.35 | -21.62 | 0 | 0 | 1.53 | -33.31 | -3.35 | 0 | -0.37 | 0 | 6.17 | 4.93 | 0.12 | 200.0 | 141.05 | 965.28 |
| 2021 (8) | 1.14 | -83.6 | -6.87 | 0 | 5.0 | 0 | 0.17 | -32.0 | -5.73 | 0 | 5.55 | 126.53 | 0 | 0 | 2.29 | 26.65 | 3.54 | 0 | 2.69 | 0 | 5.88 | -4.85 | 0.04 | -33.33 | 13.24 | -95.96 |
| 2020 (7) | 6.95 | 48.19 | -12.26 | 0 | -9.5 | 0 | 0.25 | -86.34 | -5.31 | 0 | 2.45 | -33.6 | 0 | 0 | 1.81 | -28.61 | -3.57 | 0 | -4.12 | 0 | 6.18 | 0.65 | 0.06 | -33.33 | 327.83 | 161.43 |
| 2019 (6) | 4.69 | -81.56 | -3.93 | 0 | 6.65 | 0 | 1.83 | 150.68 | 0.76 | -96.6 | 3.69 | 84.5 | 0 | 0 | 2.53 | 122.72 | -3.1 | 0 | -2.49 | 0 | 6.14 | -11.27 | 0.09 | -10.0 | 125.40 | -57.41 |
| 2018 (5) | 25.44 | -4.0 | -3.09 | 0 | -12.33 | 0 | 0.73 | -22.34 | 22.35 | 10.37 | 2.0 | -54.65 | 0 | 0 | 1.14 | -57.24 | -3.61 | 0 | 1.62 | 0 | 6.92 | -4.02 | 0.1 | 11.11 | 294.44 | -39.56 |
| 2017 (4) | 26.5 | 0 | -6.25 | 0 | -27.99 | 0 | 0.94 | -65.94 | 20.25 | 0 | 4.41 | -60.41 | 0 | 0 | 2.66 | -65.92 | 1.8 | 0 | -1.86 | 0 | 7.21 | 11.44 | 0.09 | 12.5 | 487.13 | 0 |
| 2016 (3) | -0.77 | 0 | -15.96 | 0 | 7.09 | -83.48 | 2.76 | 688.57 | -16.73 | 0 | 11.14 | -26.42 | 0 | 0 | 7.80 | -14.06 | -0.09 | 0 | -0.86 | 0 | 6.47 | 14.72 | 0.08 | -11.11 | -13.53 | 0 |
| 2015 (2) | -1.96 | 0 | -19.54 | 0 | 42.91 | 7051.67 | 0.35 | -58.33 | -21.5 | 0 | 15.14 | 15.4 | 0 | 0 | 9.08 | 54.69 | -2.42 | 0 | 0.21 | -93.97 | 5.64 | 12.13 | 0.09 | -18.18 | -33.00 | 0 |
| 2014 (1) | 15.68 | 237.2 | -14.03 | 0 | 0.6 | -83.83 | 0.84 | 0 | 1.65 | 0 | 13.12 | 113.33 | 0 | 0 | 5.87 | 152.83 | 0.47 | -94.02 | 3.48 | -65.3 | 5.03 | 2.65 | 0.11 | -87.36 | 181.90 | 518.08 |
| 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) | -21.78 | -102.6 | -529.59 | -0.43 | 0.0 | 77.95 | 0.83 | 121.73 | 182.18 | 1.94 | 597.44 | 92.08 | -22.21 | -98.66 | -811.86 | 0.58 | 262.5 | 107.14 | 0 | 0 | 0 | 0.80 | 349.69 | 85.27 | -1.37 | -23.42 | -39.8 | -1.4 | -736.36 | -425.58 | 1.48 | -0.67 | -4.52 | 0.01 | 0.0 | 0.0 | -24200.00 | -3772.0 | -9598.62 |
| 24Q2 (19) | -10.75 | -128.54 | -589.1 | -0.43 | 71.33 | 21.82 | -3.82 | 21.07 | -438.05 | -0.39 | 15.22 | 35.0 | -11.18 | -130.92 | -429.86 | 0.16 | 0.0 | -33.33 | 0 | 0 | 0 | 0.18 | 3.09 | -43.94 | -1.11 | -552.94 | 60.22 | 0.22 | -88.42 | 118.18 | 1.49 | -0.67 | -4.49 | 0.01 | 0.0 | 0.0 | -625.00 | -156.59 | -44.23 |
| 24Q1 (18) | 37.66 | 731.35 | 7005.66 | -1.5 | -27.12 | 31.82 | -4.84 | -47.11 | -178.16 | -0.46 | 73.41 | -136.22 | 36.16 | 979.4 | 2265.27 | 0.16 | -23.81 | -75.76 | 0 | 0 | 0 | 0.17 | -41.48 | -77.83 | -0.17 | 84.96 | 84.4 | 1.9 | 167.86 | 318.39 | 1.5 | -0.66 | -3.85 | 0.01 | 0.0 | 0.0 | 1104.40 | 0 | 1358.64 |
| 23Q4 (17) | 4.53 | -10.65 | 22.1 | -1.18 | 39.49 | -180.95 | -3.29 | -225.74 | 56.07 | -1.73 | -271.29 | -303.53 | 3.35 | 7.37 | 1.82 | 0.21 | -25.0 | -63.16 | 0 | 0 | 0 | 0.29 | -31.7 | -63.2 | -1.13 | -15.31 | 44.33 | -2.8 | -751.16 | 2.44 | 1.51 | -2.58 | -3.21 | 0.01 | 0.0 | -87.5 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 5.07 | 425.0 | -57.64 | -1.95 | -254.55 | -192.86 | -1.01 | -189.38 | -165.79 | 1.01 | 268.33 | 184.17 | 3.12 | 247.87 | -77.83 | 0.28 | 16.67 | -58.21 | 0 | 0 | 0 | 0.43 | 36.07 | -53.15 | -0.98 | 64.87 | 69.18 | 0.43 | 135.54 | 179.63 | 1.55 | -0.64 | -3.12 | 0.01 | 0.0 | 0.0 | 254.77 | 158.79 | -77.23 |
| 23Q2 (15) | -1.56 | -394.34 | 54.52 | -0.55 | 75.0 | 92.12 | 1.13 | 164.94 | -91.12 | -0.6 | -147.24 | -266.67 | -2.11 | -26.35 | 79.73 | 0.24 | -63.64 | -87.17 | 0 | 0 | 0 | 0.32 | -59.23 | -86.87 | -2.79 | -155.96 | -312.98 | -1.21 | -39.08 | -163.68 | 1.56 | 0.0 | 1.3 | 0.01 | 0.0 | 0.0 | -433.33 | -672.33 | -335.86 |
| 23Q1 (14) | 0.53 | -85.71 | 113.59 | -2.2 | -423.81 | -232.53 | -1.74 | 76.77 | -335.14 | 1.27 | 49.41 | 296.88 | -1.67 | -150.76 | 25.45 | 0.66 | 15.79 | -46.77 | 0 | 0 | 0 | 0.78 | -2.88 | -60.06 | -1.09 | 46.31 | -298.18 | -0.87 | 69.69 | -176.99 | 1.56 | 0.0 | 5.41 | 0.01 | -87.5 | 0.0 | 75.71 | 0 | 150.86 |
| 22Q4 (13) | 3.71 | -69.01 | 107.26 | -0.42 | -120.0 | 87.86 | -7.49 | -1871.05 | -219.84 | 0.85 | 170.83 | 128.24 | 3.29 | -76.62 | 297.01 | 0.57 | -14.93 | -81.9 | 0 | 0 | 0 | 0.80 | -13.06 | -83.08 | -2.03 | 36.16 | -651.85 | -2.87 | -431.48 | -7075.0 | 1.56 | -2.5 | 7.59 | 0.08 | 700.0 | 700.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 11.97 | 448.98 | 1000.0 | 2.1 | 130.09 | 503.85 | -0.38 | -102.99 | -110.13 | -1.2 | -433.33 | -134.48 | 14.07 | 235.16 | 860.54 | 0.67 | -64.17 | 28.85 | 0 | 0 | 0 | 0.92 | -61.86 | -1.0 | -3.18 | -342.75 | -31900.0 | -0.54 | -128.42 | -640.0 | 1.6 | 3.9 | 11.11 | 0.01 | 0.0 | 0.0 | 1118.69 | 1225.21 | 1403.74 |
| 22Q2 (11) | -3.43 | 12.05 | 12.72 | -6.98 | -520.48 | -323.03 | 12.72 | 1618.92 | 145.09 | 0.36 | 12.5 | -87.76 | -10.41 | -364.73 | -86.56 | 1.87 | 50.81 | 57.14 | 0 | 0 | 0 | 2.42 | 24.01 | 24.39 | 1.31 | 138.18 | -27.22 | 1.9 | 68.14 | 71.17 | 1.54 | 4.05 | 3.36 | 0.01 | 0.0 | 0.0 | -99.42 | 33.21 | 33.97 |
| 22Q1 (10) | -3.9 | -317.88 | -184.42 | 1.66 | 147.98 | 233.87 | 0.74 | -88.16 | 107.26 | 0.32 | 110.63 | 109.85 | -2.24 | -34.13 | -166.27 | 1.24 | -60.63 | 79.71 | 0 | 0 | 0 | 1.95 | -58.85 | 65.91 | 0.55 | 303.7 | -72.64 | 1.13 | 2925.0 | -25.66 | 1.48 | 2.07 | -1.33 | 0.01 | 0.0 | 0.0 | -148.85 | -218.09 | -197.63 |
| 21Q4 (9) | 1.79 | 234.59 | 2088.89 | -3.46 | -565.38 | -181.3 | 6.25 | 66.67 | 184.92 | -3.01 | -186.49 | -1405.0 | -1.67 | 9.73 | -26.52 | 3.15 | 505.77 | 279.52 | 0 | 0 | 0 | 4.73 | 408.66 | 188.17 | -0.27 | -2800.0 | -128.72 | -0.04 | -140.0 | -110.26 | 1.45 | 0.69 | -5.23 | 0.01 | 0.0 | 0.0 | 126.06 | 246.91 | 2803.21 |
| 21Q3 (8) | -1.33 | 66.16 | -130.3 | -0.52 | 68.48 | -144.07 | 3.75 | -27.75 | 188.65 | 3.48 | 18.37 | 556.6 | -1.85 | 66.85 | -133.21 | 0.52 | -56.3 | 300.0 | 0 | 0 | 0 | 0.93 | -52.08 | 154.5 | 0.01 | -99.44 | 101.27 | 0.1 | -90.99 | 110.2 | 1.44 | -3.36 | -5.88 | 0.01 | 0.0 | -50.0 | -85.81 | 43.01 | -111.14 |
| 21Q2 (7) | -3.93 | -185.06 | -153.76 | -1.65 | -33.06 | 86.46 | 5.19 | 150.93 | 12.83 | 2.94 | 190.46 | 267.5 | -5.58 | -265.09 | -14.34 | 1.19 | 72.46 | 16.67 | 0 | 0 | 0 | 1.94 | 65.4 | -60.81 | 1.8 | -10.45 | 232.35 | 1.11 | -26.97 | 151.87 | 1.49 | -0.67 | -4.49 | 0.01 | 0.0 | -50.0 | -150.57 | -198.75 | 0 |
| 21Q1 (6) | 4.62 | 5233.33 | 199.14 | -1.24 | -0.81 | -12300.0 | -10.19 | -38.45 | -305.98 | -3.25 | -1525.0 | -273.56 | 3.38 | 356.06 | 172.38 | 0.69 | -16.87 | 46.81 | 0 | 0 | 0 | 1.17 | -28.52 | -27.79 | 2.01 | 113.83 | 185.53 | 1.52 | 289.74 | 210.14 | 1.5 | -1.96 | -3.85 | 0.01 | 0.0 | -50.0 | 152.48 | 3369.75 | 106.54 |
| 20Q4 (5) | -0.09 | -102.05 | -104.27 | -1.23 | -204.24 | -125.36 | -7.36 | -74.0 | -287.37 | -0.2 | -137.74 | -120.41 | -1.32 | -123.7 | -118.97 | 0.83 | 538.46 | 25.76 | 0 | 0 | 0 | 1.64 | 349.22 | -18.31 | 0.94 | 218.99 | 152.22 | 0.39 | 139.8 | 109.95 | 1.53 | 0.0 | -1.29 | 0.01 | -50.0 | -50.0 | -4.66 | -100.61 | 0 |
| 20Q3 (4) | 4.39 | -39.95 | 0.0 | 1.18 | 109.68 | 0.0 | -4.23 | -191.96 | 0.0 | 0.53 | -33.75 | 0.0 | 5.57 | 214.14 | 0.0 | 0.13 | -87.25 | 0.0 | 0 | 0 | 0.0 | 0.37 | -92.62 | 0.0 | -0.79 | 41.91 | 0.0 | -0.98 | 54.21 | 0.0 | 1.53 | -1.92 | 0.0 | 0.02 | 0.0 | 0.0 | 770.18 | 0 | 0.0 |
| 20Q2 (3) | 7.31 | 256.87 | 0.0 | -12.19 | -121800.0 | 0.0 | 4.6 | 283.27 | 0.0 | 0.8 | 191.95 | 0.0 | -4.88 | -4.5 | 0.0 | 1.02 | 117.02 | 0.0 | 0 | 0 | 0.0 | 4.95 | 204.72 | 0.0 | -1.36 | 42.13 | 0.0 | -2.14 | -55.07 | 0.0 | 1.56 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -4.66 | -320.85 | 0.0 | -0.01 | -100.21 | 0.0 | -2.51 | -32.11 | 0.0 | -0.87 | -188.78 | 0.0 | -4.67 | -167.1 | 0.0 | 0.47 | -28.79 | 0.0 | 0 | 0 | 0.0 | 1.63 | -19.13 | 0.0 | -2.35 | -30.56 | 0.0 | -1.38 | 64.8 | 0.0 | 1.56 | 0.65 | 0.0 | 0.02 | 0.0 | 0.0 | -2330.00 | 0 | 0.0 |
| 19Q4 (1) | 2.11 | 0.0 | 0.0 | 4.85 | 0.0 | 0.0 | -1.9 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 6.96 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | -1.8 | 0.0 | 0.0 | -3.92 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
