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) | 12.85 | 225.32 | 1.92 | 0 | -23.59 | 0 | 0.11 | -26.67 | 14.77 | 0 | 1.06 | 79.66 | 0 | 0 | 1.99 | 115.67 | 4.39 | -46.07 | 7.13 | 0.71 | 2.11 | 0.0 | 0.07 | 0.0 | 138.02 | 223.57 |
| 2022 (9) | 3.95 | -51.35 | -8.13 | 0 | 14.95 | 0 | 0.15 | 87.5 | -4.18 | 0 | 0.59 | -30.59 | 0 | 0 | 0.92 | -26.89 | 8.14 | 34.55 | 7.08 | 94.51 | 2.11 | -1.4 | 0.07 | 40.0 | 42.66 | -69.37 |
| 2021 (8) | 8.12 | 3.44 | -3.3 | 0 | -3.67 | 0 | 0.08 | -20.0 | 4.82 | -42.07 | 0.85 | -35.61 | 0 | 0 | 1.26 | -50.16 | 6.05 | 943.1 | 3.64 | -24.95 | 2.14 | -3.6 | 0.05 | -16.67 | 139.28 | 26.5 |
| 2020 (7) | 7.85 | -46.53 | 0.47 | -79.74 | -15.96 | 0 | 0.1 | -71.43 | 8.32 | -51.06 | 1.32 | -21.43 | 0 | 0 | 2.54 | -7.54 | 0.58 | -87.53 | 4.85 | 80.97 | 2.22 | -3.48 | 0.06 | 0.0 | 110.10 | -62.2 |
| 2019 (6) | 14.68 | 0 | 2.32 | 0 | -13.56 | 0 | 0.35 | 0 | 17.0 | 0 | 1.68 | -46.67 | 0 | 0 | 2.74 | -27.01 | 4.65 | -41.51 | 2.68 | -55.11 | 2.3 | 25.68 | 0.06 | 20.0 | 291.27 | 0 |
| 2018 (5) | -2.25 | 0 | -4.1 | 0 | -6.49 | 0 | -4.45 | 0 | -6.35 | 0 | 3.15 | -56.07 | 0 | 0 | 3.76 | -60.28 | 7.95 | 3.79 | 5.97 | 57.11 | 1.83 | 10.24 | 0.05 | 66.67 | -28.66 | 0 |
| 2017 (4) | 3.52 | -76.66 | -10.55 | 0 | 17.01 | 0 | -0.8 | 0 | -7.03 | 0 | 7.17 | 646.88 | 0 | 0 | 9.46 | 539.15 | 7.66 | 27.88 | 3.8 | 53.85 | 1.66 | -7.26 | 0.03 | 0.0 | 64.12 | -81.76 |
| 2016 (3) | 15.08 | 359.76 | -0.82 | 0 | -16.14 | 0 | 0.27 | 0 | 14.26 | 20271.43 | 0.96 | -46.07 | 0 | 0 | 1.48 | -40.45 | 5.99 | -26.41 | 2.47 | -60.29 | 1.79 | 1.13 | 0.03 | -25.0 | 351.52 | 760.57 |
| 2015 (2) | 3.28 | -64.5 | -3.21 | 0 | 10.65 | 0 | -0.56 | 0 | 0.07 | -98.3 | 1.78 | -61.05 | 0 | 0 | 2.49 | -57.48 | 8.14 | -9.35 | 6.22 | -9.33 | 1.77 | 5.99 | 0.04 | 0.0 | 40.85 | -62.12 |
| 2014 (1) | 9.24 | 54.52 | -5.13 | 0 | -1.0 | 0 | 0.6 | 140.0 | 4.11 | 0 | 4.57 | -16.61 | 0 | 0 | 5.85 | -37.24 | 8.98 | 54.03 | 6.86 | 75.9 | 1.67 | -1.76 | 0.04 | -33.33 | 107.82 | 2.05 |
| 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) | -0.05 | -106.49 | -101.32 | -0.49 | -96.0 | -40.0 | -1.23 | -151.02 | 69.93 | -0.14 | -200.0 | -250.0 | -0.54 | -203.85 | -115.7 | 1.62 | 55.77 | 153.12 | 0 | 100.0 | 0 | 14.49 | 73.46 | 194.1 | 0.07 | -75.86 | -94.12 | 1.68 | 0.0 | -37.55 | 0.53 | 6.0 | 0.0 | 0.02 | 0.0 | 0.0 | -2.24 | -106.41 | -101.92 |
| 24Q2 (19) | 0.77 | 155.4 | -74.92 | -0.25 | 48.98 | -112.02 | -0.49 | -16.67 | 96.69 | 0.14 | 450.0 | 75.0 | 0.52 | 127.66 | -89.9 | 1.04 | 642.86 | 700.0 | -0.03 | -200.0 | 0 | 8.35 | 465.65 | 821.45 | 0.29 | -17.14 | -84.07 | 1.68 | 320.0 | 63.11 | 0.5 | -3.85 | -5.66 | 0.02 | 0.0 | 0.0 | 35.00 | 123.67 | -81.99 |
| 24Q1 (18) | -1.39 | -132.63 | -179.89 | -0.49 | -800.0 | -508.33 | -0.42 | -400.0 | 91.29 | -0.04 | -200.0 | -233.33 | -1.88 | -143.42 | -201.08 | 0.14 | -22.22 | 27.27 | 0.03 | 0 | 0 | 1.48 | 17.49 | 54.93 | 0.35 | -63.92 | -14.63 | 0.4 | -80.3 | -71.01 | 0.52 | 0.0 | -1.89 | 0.02 | 0.0 | 0.0 | -147.87 | -189.21 | -264.02 |
| 23Q4 (17) | 4.26 | 12.4 | 508.57 | 0.07 | 120.0 | 104.17 | 0.14 | 103.42 | -96.71 | 0.04 | 200.0 | -33.33 | 4.33 | 25.87 | 541.84 | 0.18 | -71.88 | 100.0 | 0 | 0 | 0 | 1.26 | -74.49 | 112.43 | 0.97 | -18.49 | -59.07 | 2.03 | -24.54 | 65.04 | 0.52 | -1.89 | -1.89 | 0.02 | 0.0 | 0.0 | 165.76 | 41.7 | 321.5 |
| 23Q3 (16) | 3.79 | 23.45 | 42.48 | -0.35 | -116.83 | 88.05 | -4.09 | 72.4 | -171.01 | -0.04 | -150.0 | 69.23 | 3.44 | -33.2 | 1374.07 | 0.64 | 392.31 | 276.47 | 0 | 0 | 0 | 4.93 | 443.47 | 466.3 | 1.19 | -34.62 | -56.73 | 2.69 | 161.17 | 11.16 | 0.53 | 0.0 | 1.92 | 0.02 | 0.0 | 0.0 | 116.98 | -39.8 | 30.17 |
| 23Q2 (15) | 3.07 | 76.44 | 73.45 | 2.08 | 1633.33 | 185.95 | -14.82 | -207.47 | -333.39 | 0.08 | 166.67 | -55.56 | 5.15 | 176.88 | 892.31 | 0.13 | 18.18 | -50.0 | 0 | 0 | 0 | 0.91 | -4.89 | -46.9 | 1.82 | 343.9 | -14.55 | 1.03 | -25.36 | -53.6 | 0.53 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 194.30 | 115.52 | 204.08 |
| 23Q1 (14) | 1.74 | 148.57 | 247.46 | 0.12 | 107.14 | 110.91 | -4.82 | -213.41 | -241.84 | 0.03 | -50.0 | -25.0 | 1.86 | 289.8 | 181.58 | 0.11 | 22.22 | 57.14 | 0 | 0 | 0 | 0.95 | 61.09 | 88.87 | 0.41 | -82.7 | -53.41 | 1.38 | 12.2 | 14.05 | 0.53 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 90.16 | 129.25 | 234.47 |
| 22Q4 (13) | 0.7 | -73.68 | 55.56 | -1.68 | 42.66 | -64.71 | 4.25 | -26.22 | 42.14 | 0.06 | 146.15 | 50.0 | -0.98 | -262.96 | -71.93 | 0.09 | -47.06 | -57.14 | 0 | 0 | 0 | 0.59 | -31.99 | -50.72 | 2.37 | -13.82 | 50.0 | 1.23 | -49.17 | 41.38 | 0.53 | 1.92 | 0.0 | 0.02 | 0.0 | 0.0 | 39.33 | -56.24 | 24.09 |
| 22Q3 (12) | 2.66 | 50.28 | 75.0 | -2.93 | -21.07 | -240.7 | 5.76 | -9.29 | 219.01 | -0.13 | -172.22 | -62.5 | -0.27 | 58.46 | -140.91 | 0.17 | -34.62 | -29.17 | 0 | 0 | 0 | 0.87 | -49.04 | -37.94 | 2.75 | 29.11 | 76.28 | 2.42 | 9.01 | 791.43 | 0.52 | -1.89 | 0.0 | 0.02 | 0.0 | 100.0 | 89.86 | 40.64 | -89.36 |
| 22Q2 (11) | 1.77 | 250.0 | -58.64 | -2.42 | -120.0 | -43.2 | 6.35 | 550.35 | 178.51 | 0.18 | 350.0 | 1700.0 | -0.65 | 71.49 | -125.1 | 0.26 | 271.43 | 188.89 | 0 | 0 | 0 | 1.71 | 238.26 | 233.27 | 2.13 | 142.05 | 22.41 | 2.22 | 83.47 | 13.27 | 0.53 | 0.0 | -1.85 | 0.02 | 0.0 | 100.0 | 63.90 | 195.31 | -62.53 |
| 22Q1 (10) | -1.18 | -362.22 | -163.1 | -1.1 | -7.84 | -507.41 | -1.41 | -147.16 | 65.61 | 0.04 | 0.0 | -66.67 | -2.28 | -300.0 | -206.54 | 0.07 | -66.67 | -77.42 | 0 | 0 | 0 | 0.50 | -57.97 | -75.47 | 0.88 | -44.3 | -24.79 | 1.21 | 39.08 | 5.22 | 0.53 | 0.0 | -3.64 | 0.02 | 0.0 | 100.0 | -67.05 | -311.57 | -161.31 |
| 21Q4 (9) | 0.45 | -70.39 | -92.8 | -1.02 | -18.6 | 74.05 | 2.99 | 161.78 | 163.35 | 0.04 | 150.0 | -98.49 | -0.57 | -186.36 | -124.57 | 0.21 | -12.5 | 110.0 | 0 | 0 | 0 | 1.20 | -14.35 | 70.38 | 1.58 | 1.28 | 276.19 | 0.87 | 348.57 | 67.31 | 0.53 | 1.92 | -8.62 | 0.02 | 100.0 | 100.0 | 31.69 | -96.25 | -94.37 |
| 21Q3 (8) | 1.52 | -64.49 | 261.7 | -0.86 | 49.11 | 79.28 | -4.84 | -312.28 | -21.61 | -0.08 | -900.0 | 96.91 | 0.66 | -74.52 | 112.97 | 0.24 | 166.67 | -51.02 | 0 | 0 | 0 | 1.40 | 173.68 | -61.18 | 1.56 | -10.34 | 966.67 | -0.35 | -117.86 | -450.0 | 0.52 | -3.7 | -1.89 | 0.01 | 0.0 | 0.0 | 844.44 | 395.22 | 674.94 |
| 21Q2 (7) | 4.28 | 128.88 | 212.41 | -1.69 | -725.93 | -168.25 | 2.28 | 155.61 | 154.55 | 0.01 | -91.67 | 102.44 | 2.59 | 21.03 | 250.0 | 0.09 | -70.97 | -68.97 | 0 | 0 | 0 | 0.51 | -75.1 | -75.57 | 1.74 | 48.72 | 141.67 | 1.96 | 70.43 | 106.32 | 0.54 | -1.82 | -1.82 | 0.01 | 0.0 | 0.0 | 170.52 | 55.93 | 87.94 |
| 21Q1 (6) | 1.87 | -70.08 | 59.83 | 0.27 | 106.87 | -97.06 | -4.1 | 13.14 | -33.12 | 0.12 | -95.47 | -73.91 | 2.14 | -7.76 | -79.3 | 0.31 | 210.0 | -31.11 | 0 | 0 | 0 | 2.06 | 191.9 | -52.18 | 1.17 | 178.57 | 407.89 | 1.15 | 121.15 | -64.94 | 0.55 | -5.17 | 0.0 | 0.01 | 0.0 | 0.0 | 109.36 | -80.58 | 258.91 |
| 20Q4 (5) | 6.25 | 764.89 | 21.36 | -3.93 | 5.3 | -410.39 | -4.72 | -18.59 | -529.33 | 2.65 | 202.32 | 26400.0 | 2.32 | 145.58 | -47.03 | 0.1 | -79.59 | -83.87 | 0 | 0 | 0 | 0.70 | -80.48 | -83.22 | 0.42 | 333.33 | -28.81 | 0.52 | 420.0 | 642.86 | 0.58 | 9.43 | 0.0 | 0.01 | 0.0 | -50.0 | 563.06 | 483.36 | -26.75 |
| 20Q3 (4) | -0.94 | -168.61 | 0.0 | -4.15 | -558.73 | 0.0 | -3.98 | 4.78 | 0.0 | -2.59 | -531.71 | 0.0 | -5.09 | -787.84 | 0.0 | 0.49 | 68.97 | 0.0 | 0 | 0 | 0.0 | 3.61 | 72.2 | 0.0 | -0.18 | -125.0 | 0.0 | 0.1 | -89.47 | 0.0 | 0.53 | -3.64 | 0.0 | 0.01 | 0.0 | 0.0 | -146.88 | -261.88 | 0.0 |
| 20Q2 (3) | 1.37 | 17.09 | 0.0 | -0.63 | -106.87 | 0.0 | -4.18 | -35.71 | 0.0 | -0.41 | -189.13 | 0.0 | 0.74 | -92.84 | 0.0 | 0.29 | -35.56 | 0.0 | 0 | 0 | 0.0 | 2.10 | -51.26 | 0.0 | 0.72 | 289.47 | 0.0 | 0.95 | -71.04 | 0.0 | 0.55 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 90.73 | 197.78 | 0.0 |
| 20Q1 (2) | 1.17 | -77.28 | 0.0 | 9.17 | 1290.91 | 0.0 | -3.08 | -310.67 | 0.0 | 0.46 | 4500.0 | 0.0 | 10.34 | 136.07 | 0.0 | 0.45 | -27.42 | 0.0 | 0 | 0 | 0.0 | 4.30 | 2.42 | 0.0 | -0.38 | -164.41 | 0.0 | 3.28 | 4585.71 | 0.0 | 0.55 | -5.17 | 0.0 | 0.01 | -50.0 | 0.0 | 30.47 | -96.04 | 0.0 |
| 19Q4 (1) | 5.15 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.20 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 768.66 | 0.0 | 0.0 |
