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) | -4.22 | 0 | 1.64 | -76.64 | -3.2 | 0 | 0.2 | 0 | -2.58 | 0 | 1.92 | 61.34 | -0.01 | 0 | 1.97 | 46.22 | 4.65 | 39.64 | 5.57 | 6.91 | 0.58 | 7.41 | 0.07 | 40.0 | -67.85 | 0 |
| 2022 (9) | -0.17 | 0 | 7.02 | 0 | -3.54 | 0 | -0.38 | 0 | 6.85 | 0 | 1.19 | -76.62 | 0 | 0 | 1.35 | -77.57 | 3.33 | 37.6 | 5.21 | 28.96 | 0.54 | 1.89 | 0.05 | 25.0 | -2.93 | 0 |
| 2021 (8) | 2.37 | -81.67 | -9.25 | 0 | -1.97 | 0 | -0.05 | 0 | -6.88 | 0 | 5.09 | 2113.04 | 0.01 | 0 | 6.00 | 2204.59 | 2.42 | 272.31 | 4.04 | 105.08 | 0.53 | 1.92 | 0.04 | -20.0 | 51.41 | -89.9 |
| 2020 (7) | 12.93 | 31.4 | -3.1 | 0 | -4.87 | 0 | 0.53 | 0 | 9.83 | 14.17 | 0.23 | 360.0 | 0 | 0 | 0.26 | 384.99 | 0.65 | 103.12 | 1.97 | 55.12 | 0.52 | 8.33 | 0.05 | 0.0 | 509.06 | -6.88 |
| 2019 (6) | 9.84 | 0 | -1.23 | 0 | -9.08 | 0 | -0.48 | 0 | 8.61 | 976.25 | 0.05 | -44.44 | 0 | 0 | 0.05 | -35.51 | 0.32 | 10.34 | 1.27 | 29.59 | 0.48 | 152.63 | 0.05 | -28.57 | 546.67 | 0 |
| 2018 (5) | -3.79 | 0 | 4.59 | -22.99 | -1.19 | 0 | -0.85 | 0 | 0.8 | -91.76 | 0.09 | -30.77 | 0 | 0 | 0.08 | -36.17 | 0.29 | -88.45 | 0.98 | -47.59 | 0.19 | 0.0 | 0.07 | -12.5 | -305.65 | 0 |
| 2017 (4) | 3.75 | 0 | 5.96 | 0 | -11.7 | 0 | 4.42 | 34.35 | 9.71 | 0 | 0.13 | -7.14 | 0.04 | 300.0 | 0.13 | -21.07 | 2.51 | -51.54 | 1.87 | -24.6 | 0.19 | 0.0 | 0.08 | 0.0 | 175.23 | 0 |
| 2016 (3) | -3.52 | 0 | -4.45 | 0 | 10.42 | 0 | 3.29 | -27.69 | -7.97 | 0 | 0.14 | -33.33 | 0.01 | 0 | 0.17 | -24.71 | 5.18 | 35.6 | 2.48 | -51.28 | 0.19 | -5.0 | 0.08 | -11.11 | -128.00 | 0 |
| 2015 (2) | -7.75 | 0 | 5.89 | 0 | -0.27 | 0 | 4.55 | 160.0 | -1.86 | 0 | 0.21 | -59.62 | 0 | 0 | 0.22 | -56.32 | 3.82 | -28.73 | 5.09 | -25.26 | 0.2 | 0.0 | 0.09 | 12.5 | -144.05 | 0 |
| 2014 (1) | -2.84 | 0 | -7.29 | 0 | -4.34 | 0 | 1.75 | 0 | -10.13 | 0 | 0.52 | 73.33 | 1.34 | 0 | 0.50 | 71.81 | 5.36 | 0.19 | 6.81 | 10.73 | 0.2 | 11.11 | 0.08 | 33.33 | -40.06 | 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) | 3.69 | 330.62 | -20.3 | 0.73 | 198.65 | -50.0 | -4.19 | -106.4 | -9.11 | 0.68 | 2366.67 | 251.11 | 4.42 | 288.89 | -27.42 | 0.48 | -4.0 | 71.43 | 0 | 0 | 100.0 | 1.85 | -2.96 | 45.82 | 1.08 | 38.46 | 4.85 | 1.13 | -6.61 | -5.04 | 0.17 | 0.0 | 21.43 | 0.02 | -33.33 | 0.0 | 279.55 | 346.35 | -18.49 |
| 24Q2 (19) | -1.6 | -128.07 | 72.03 | -0.74 | -260.87 | -129.37 | -2.03 | -313.68 | -1094.12 | -0.03 | -250.0 | 90.0 | -2.34 | -137.99 | 26.88 | 0.5 | 56.25 | -20.63 | 0 | 0 | 0 | 1.91 | 55.36 | -24.54 | 0.78 | -28.44 | -38.1 | 1.21 | 0.83 | -16.55 | 0.17 | 0.0 | 21.43 | 0.03 | 50.0 | 50.0 | -113.48 | -127.67 | 68.06 |
| 24Q1 (18) | 5.7 | 322.66 | 1082.76 | 0.46 | 387.5 | 121.0 | 0.95 | 4.4 | 1050.0 | 0.02 | -97.75 | 100.0 | 6.16 | 326.47 | 322.38 | 0.32 | -15.79 | -49.21 | 0 | 0 | 100.0 | 1.23 | -1.11 | -60.85 | 1.09 | -39.44 | 91.23 | 1.2 | -32.58 | 4.35 | 0.17 | 13.33 | 21.43 | 0.02 | 0.0 | 100.0 | 410.07 | 412.36 | 1019.13 |
| 23Q4 (17) | -2.56 | -155.29 | -187.07 | -0.16 | -110.96 | -108.08 | 0.91 | 123.7 | 2375.0 | 0.89 | 297.78 | 1383.33 | -2.72 | -144.66 | -155.28 | 0.38 | 35.71 | -13.64 | 0 | 100.0 | 0 | 1.24 | -2.19 | -29.96 | 1.8 | 74.76 | 80.0 | 1.78 | 49.58 | 122.5 | 0.15 | 7.14 | 7.14 | 0.02 | 0.0 | 100.0 | -131.28 | -138.28 | -142.42 |
| 23Q3 (16) | 4.63 | 180.94 | 129.21 | 1.46 | -42.06 | 10.61 | -3.84 | -2158.82 | -15.66 | -0.45 | -50.0 | -200.0 | 6.09 | 290.31 | 82.34 | 0.28 | -55.56 | -57.58 | -0.01 | 0 | 0 | 1.27 | -49.79 | -57.58 | 1.03 | -18.25 | 33.77 | 1.19 | -17.93 | -7.03 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 342.96 | 196.53 | 142.79 |
| 23Q2 (15) | -5.72 | -886.21 | -347.62 | 2.52 | 215.07 | 389.66 | -0.17 | -70.0 | -142.86 | -0.3 | -3100.0 | -20.0 | -3.2 | -15.52 | -322.22 | 0.63 | 0.0 | 2000.0 | 0 | 100.0 | 0 | 2.53 | -19.4 | 1642.41 | 1.26 | 121.05 | 90.91 | 1.45 | 26.09 | -29.27 | 0.14 | 0.0 | 7.69 | 0.02 | 100.0 | 100.0 | -355.28 | -696.32 | -436.82 |
| 23Q1 (14) | -0.58 | -119.73 | 92.21 | -2.19 | -210.61 | -147.71 | -0.1 | -150.0 | 9.09 | 0.01 | -83.33 | 120.0 | -2.77 | -156.3 | 3.15 | 0.63 | 43.18 | 800.0 | -0.01 | 0 | 0 | 3.14 | 76.93 | 839.01 | 0.57 | -43.0 | -36.67 | 1.15 | 43.75 | 7.48 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -44.62 | -114.42 | 92.69 |
| 22Q4 (13) | 2.94 | 45.54 | 694.59 | 1.98 | 50.0 | -8.33 | -0.04 | 98.8 | 55.56 | 0.06 | 140.0 | -77.78 | 4.92 | 47.31 | 94.47 | 0.44 | -33.33 | 780.0 | 0 | 0 | 0 | 1.77 | -40.75 | 744.87 | 1.0 | 29.87 | 78.57 | 0.8 | -37.5 | -18.37 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 309.47 | 119.08 | 845.15 |
| 22Q3 (12) | 2.02 | -12.55 | -53.88 | 1.32 | 251.72 | 146.48 | -3.32 | -4642.86 | -91.91 | -0.15 | 40.0 | 25.0 | 3.34 | 131.94 | 116.88 | 0.66 | 2100.0 | 1000.0 | 0 | 0 | 0 | 2.99 | 1962.25 | 900.68 | 0.77 | 16.67 | 57.14 | 1.28 | -37.56 | 29.29 | 0.14 | 7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 141.26 | 33.92 | -63.23 |
| 22Q2 (11) | 2.31 | 131.01 | 259.31 | -0.87 | -118.95 | 69.58 | -0.07 | 36.36 | 0.0 | -0.25 | -400.0 | -525.0 | 1.44 | 150.35 | 133.41 | 0.03 | -57.14 | -99.39 | 0 | 0 | 0 | 0.15 | -56.56 | -99.43 | 0.66 | -26.67 | -16.46 | 2.05 | 91.59 | 73.73 | 0.13 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 105.48 | 117.27 | 196.02 |
| 22Q1 (10) | -7.45 | -2113.51 | -701.08 | 4.59 | 112.5 | 180.39 | -0.11 | -22.22 | -22.22 | -0.05 | -118.52 | 44.44 | -2.86 | -213.04 | 56.93 | 0.07 | 40.0 | -12.5 | 0 | 0 | 0 | 0.33 | 59.19 | -9.16 | 0.9 | 60.71 | 52.54 | 1.07 | 9.18 | 21.59 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | -610.66 | -1964.98 | -569.75 |
| 21Q4 (9) | 0.37 | -91.55 | -91.63 | 2.16 | 176.06 | 360.24 | -0.09 | 94.8 | -1000.0 | 0.27 | 235.0 | 22.73 | 2.53 | 64.29 | -29.53 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 0.21 | -29.83 | 9.03 | 0.56 | 14.29 | 64.71 | 0.98 | -1.01 | 44.12 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | 32.74 | -91.48 | -93.93 |
| 21Q3 (8) | 4.38 | 402.07 | -36.34 | -2.84 | 0.7 | -711.43 | -1.73 | -2371.43 | -6.13 | -0.2 | -400.0 | -205.26 | 1.54 | 135.73 | -76.42 | 0.06 | -98.78 | 100.0 | 0 | 0 | 0 | 0.30 | -98.82 | 124.04 | 0.49 | -37.97 | 716.67 | 0.99 | -16.1 | 76.79 | 0.14 | 7.69 | 7.69 | 0.01 | 0.0 | 0.0 | 384.21 | 449.76 | -60.91 |
| 21Q2 (7) | -1.45 | -55.91 | -261.11 | -2.86 | 49.91 | -941.18 | -0.07 | 22.22 | 97.78 | -0.04 | 55.56 | 77.78 | -4.31 | 35.09 | -447.58 | 4.9 | 6025.0 | 24400.0 | 0 | 0 | 0 | 25.47 | 6820.87 | 25062.16 | 0.79 | 33.9 | 887.5 | 1.18 | 34.09 | 174.42 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -109.85 | -20.48 | -169.57 |
| 21Q1 (6) | -0.93 | -121.04 | -227.4 | -5.71 | -587.95 | -152.65 | -0.09 | -1000.0 | 0.0 | -0.09 | -140.91 | -130.0 | -6.64 | -284.96 | -333.99 | 0.08 | 60.0 | -38.46 | 0 | 0 | 100.0 | 0.37 | 91.06 | -42.88 | 0.59 | 73.53 | 268.75 | 0.88 | 29.41 | 193.33 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -91.18 | -116.92 | -154.96 |
| 20Q4 (5) | 4.42 | -35.76 | -62.73 | -0.83 | -137.14 | 85.15 | 0.01 | 100.61 | 100.39 | 0.22 | 15.79 | -40.54 | 3.59 | -45.02 | -42.74 | 0.05 | 66.67 | 0 | 0 | 0 | 0 | 0.19 | 44.2 | 0 | 0.34 | 466.67 | 183.33 | 0.68 | 21.43 | 70.0 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | -50.0 | 539.02 | -45.16 | -75.46 |
| 20Q3 (4) | 6.88 | 664.44 | 0.0 | -0.35 | -202.94 | 0.0 | -1.63 | 48.25 | 0.0 | 0.19 | 205.56 | 0.0 | 6.53 | 426.61 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.13 | 31.97 | 0.0 | 0.06 | -25.0 | 0.0 | 0.56 | 30.23 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 982.86 | 522.48 | 0.0 |
| 20Q2 (3) | 0.9 | 23.29 | 0.0 | 0.34 | 115.04 | 0.0 | -3.15 | -3400.0 | 0.0 | -0.18 | -160.0 | 0.0 | 1.24 | 181.05 | 0.0 | 0.02 | -84.62 | 0.0 | 0 | 100.0 | 0.0 | 0.10 | -84.29 | 0.0 | 0.08 | -50.0 | 0.0 | 0.43 | 43.33 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 157.89 | -4.83 | 0.0 |
| 20Q1 (2) | 0.73 | -93.84 | 0.0 | -2.26 | 59.57 | 0.0 | -0.09 | 96.53 | 0.0 | 0.3 | -18.92 | 0.0 | -1.53 | -124.4 | 0.0 | 0.13 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.64 | 0 | 0.0 | 0.16 | 33.33 | 0.0 | 0.3 | -25.0 | 0.0 | 0.13 | 8.33 | 0.0 | 0.01 | -50.0 | 0.0 | 165.91 | -92.45 | 0.0 |
| 19Q4 (1) | 11.86 | 0.0 | 0.0 | -5.59 | 0.0 | 0.0 | -2.59 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 2196.30 | 0.0 | 0.0 |
