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) | -2.29 | 0 | -1.22 | 0 | 2.72 | 466.67 | -0.09 | 0 | -3.51 | 0 | 1.58 | 315.79 | 0 | 0 | 3.52 | 165.63 | 4.52 | 101.79 | 3.87 | 56.05 | 0.6 | -4.76 | 0 | 0 | -51.23 | 0 |
| 2022 (9) | -0.99 | 0 | 0.19 | -48.65 | 0.48 | 0 | -0.53 | 0 | -0.8 | 0 | 0.38 | -22.45 | 0 | 0 | 1.33 | -24.07 | 2.24 | -10.76 | 2.48 | 6.44 | 0.63 | 0.0 | 0 | 0 | -31.83 | 0 |
| 2021 (8) | 0.13 | -96.85 | 0.37 | 0 | -5.58 | 0 | 0.24 | 20.0 | 0.5 | -46.81 | 0.49 | -82.12 | 0 | 0 | 1.75 | -82.0 | 2.51 | 4.15 | 2.33 | -3.72 | 0.63 | -17.11 | 0 | 0 | 4.39 | -96.62 |
| 2020 (7) | 4.13 | 0 | -3.19 | 0 | -0.79 | 0 | 0.2 | 0 | 0.94 | 0 | 2.74 | 328.12 | 0 | 0 | 9.71 | 318.27 | 2.41 | 308.47 | 2.42 | 255.88 | 0.76 | -18.28 | 0 | 0 | 129.87 | 0 |
| 2019 (6) | -2.4 | 0 | -0.19 | 0 | -0.79 | 0 | -0.27 | 0 | -2.59 | 0 | 0.64 | 88.24 | 0 | 0 | 2.32 | 44.69 | 0.59 | 555.56 | 0.68 | 0 | 0.93 | -9.71 | 0 | 0 | -149.07 | 0 |
| 2018 (5) | 1.88 | -21.01 | 0.08 | 0 | -0.72 | 0 | -0.11 | 0 | 1.96 | 50.77 | 0.34 | -26.09 | 0 | 0 | 1.60 | -26.12 | 0.09 | -87.67 | -0.1 | 0 | 1.03 | 0.0 | 0 | 0 | 202.15 | 57.98 |
| 2017 (4) | 2.38 | -48.71 | -1.08 | 0 | -0.72 | 0 | -0.01 | 0 | 1.3 | -67.5 | 0.46 | -35.21 | 0 | 0 | 2.17 | -39.8 | 0.73 | 87.18 | 0.83 | 53.7 | 1.03 | 1.98 | 0 | 0 | 127.96 | -57.26 |
| 2016 (3) | 4.64 | 0 | -0.64 | 0 | -0.84 | 0 | 0.01 | -66.67 | 4.0 | 0 | 0.71 | 77.5 | 0 | 0 | 3.61 | 108.6 | 0.39 | -62.5 | 0.54 | -50.0 | 1.01 | -1.94 | 0 | 0 | 299.35 | 0 |
| 2015 (2) | -2.75 | 0 | 0.52 | -73.33 | -0.49 | 0 | 0.03 | 0 | -2.23 | 0 | 0.4 | 81.82 | 0 | 0 | 1.73 | 42.06 | 1.04 | 0 | 1.08 | 0 | 1.03 | -11.21 | 0.01 | 0.0 | -129.72 | 0 |
| 2014 (1) | -2.25 | 0 | 1.95 | 0 | 0 | 0 | -0.05 | 0 | -0.3 | 0 | 0.22 | 37.5 | 0 | 0 | 1.22 | 92.64 | -0.99 | 0 | -0.14 | 0 | 1.16 | -27.04 | 0.01 | 0.0 | -218.45 | 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) | -2.32 | -493.22 | -172.5 | 0.35 | 775.0 | 350.0 | 2.33 | 45.62 | 208.88 | -0.05 | 82.76 | -126.32 | -1.97 | -412.7 | -164.38 | 0.26 | -7.14 | -50.94 | 0 | 0 | 0 | 1.93 | -32.19 | -48.65 | 2.58 | 86.96 | 136.7 | 2.27 | 29.71 | 149.45 | 0.17 | 13.33 | 13.33 | 0 | 0 | 0 | -95.08 | -406.2 | -131.5 |
| 24Q2 (19) | 0.59 | -76.4 | -37.89 | 0.04 | 111.76 | 107.41 | 1.6 | 235.59 | 1.27 | -0.29 | -200.0 | -190.62 | 0.63 | -70.83 | 53.66 | 0.28 | 180.0 | -54.1 | 0 | 0 | 0 | 2.85 | 182.56 | -54.99 | 1.38 | 14.05 | 146.43 | 1.75 | 47.06 | 133.33 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 31.05 | -83.36 | -70.58 |
| 24Q1 (18) | 2.5 | 143.25 | 478.79 | -0.34 | -36.0 | -17.24 | -1.18 | -143.87 | -300.0 | 0.29 | 193.55 | 200.0 | 2.16 | 135.82 | 327.37 | 0.1 | -16.67 | -68.75 | 0 | 0 | 0 | 1.01 | 9.37 | -74.58 | 1.21 | -38.89 | 35.96 | 1.19 | -28.31 | 120.37 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 186.57 | 158.42 | 295.05 |
| 23Q4 (17) | -5.78 | -280.62 | -577.69 | -0.25 | -78.57 | -47.06 | 2.69 | 225.7 | 305.34 | -0.31 | -263.16 | 3.12 | -6.03 | -297.06 | -679.81 | 0.12 | -77.36 | -33.33 | 0 | 0 | 0 | 0.92 | -75.5 | -58.06 | 1.98 | 81.65 | 102.04 | 1.66 | 82.42 | 82.42 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | -319.34 | -205.78 | -382.39 |
| 23Q3 (16) | 3.2 | 236.84 | 371.19 | -0.14 | 74.07 | -145.16 | -2.14 | -235.44 | -414.71 | 0.19 | -40.62 | 272.73 | 3.06 | 646.34 | 451.72 | 0.53 | -13.11 | 253.33 | 0 | 0 | 0 | 3.76 | -40.56 | 104.38 | 1.09 | 94.64 | 127.08 | 0.91 | 21.33 | 133.33 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 301.89 | 186.0 | 240.71 |
| 23Q2 (15) | 0.95 | 243.94 | 235.71 | -0.54 | -86.21 | -1450.0 | 1.58 | 167.8 | 69.89 | 0.32 | 210.34 | 455.56 | 0.41 | 143.16 | 162.12 | 0.61 | 90.62 | 0 | 0 | 0 | 0 | 6.33 | 59.58 | 0 | 0.56 | -37.08 | 273.33 | 0.75 | 38.89 | 41.51 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 105.56 | 210.35 | 204.05 |
| 23Q1 (14) | -0.66 | -154.55 | -106.25 | -0.29 | -70.59 | -3000.0 | 0.59 | 145.04 | 227.78 | -0.29 | 9.38 | -2800.0 | -0.95 | -191.35 | -206.45 | 0.32 | 77.78 | 700.0 | 0 | 0 | 0 | 3.97 | 80.42 | 595.91 | 0.89 | -9.18 | 41.27 | 0.54 | -40.66 | -16.92 | 0.15 | -6.25 | -6.25 | 0 | 0 | 0 | -95.65 | -184.58 | -142.12 |
| 22Q4 (13) | 1.21 | 202.54 | -32.78 | -0.17 | -154.84 | -1800.0 | -1.31 | -292.65 | 72.88 | -0.32 | -190.91 | -557.14 | 1.04 | 219.54 | -42.54 | 0.18 | 20.0 | 700.0 | 0 | 0 | 0 | 2.20 | 19.41 | 664.84 | 0.98 | 104.17 | 38.03 | 0.91 | 133.33 | 35.82 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 113.08 | 152.71 | -47.86 |
| 22Q3 (12) | -1.18 | -68.57 | 46.61 | 0.31 | 675.0 | 542.86 | 0.68 | -26.88 | 193.15 | -0.11 | -22.22 | -83.33 | -0.87 | -31.82 | 61.84 | 0.15 | 0 | -6.25 | 0 | 0 | 0 | 1.84 | 0 | -46.28 | 0.48 | 220.0 | 60.0 | 0.39 | -26.42 | -11.36 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -214.55 | -111.48 | 41.75 |
| 22Q2 (11) | -0.7 | -118.75 | -207.69 | 0.04 | 300.0 | -84.62 | 0.93 | 416.67 | 9400.0 | -0.09 | -800.0 | -160.0 | -0.66 | -112.9 | -172.53 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.15 | -76.19 | -75.0 | 0.53 | -18.46 | -1.85 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | -101.45 | -156.79 | -207.69 |
| 22Q1 (10) | -0.32 | -117.78 | -166.67 | 0.01 | 0.0 | -94.44 | 0.18 | 103.73 | 1000.0 | -0.01 | -114.29 | -112.5 | -0.31 | -117.13 | -616.67 | 0.04 | 233.33 | -69.23 | 0 | 0 | 0 | 0.57 | 246.44 | -64.41 | 0.63 | -11.27 | -30.77 | 0.65 | -2.99 | -4.41 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -39.51 | -118.22 | -176.54 |
| 21Q4 (9) | 1.8 | 181.45 | 91.49 | 0.01 | 114.29 | 100.45 | -4.83 | -561.64 | -48200.0 | 0.07 | 216.67 | 187.5 | 1.81 | 179.39 | 242.52 | -0.03 | -118.75 | -101.31 | 0 | 0 | 0 | -0.39 | -111.36 | -101.04 | 0.71 | 136.67 | 16.39 | 0.67 | 52.27 | 59.52 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 216.87 | 158.88 | 33.81 |
| 21Q3 (8) | -2.21 | -440.0 | -171.29 | -0.07 | -126.92 | -40.0 | -0.73 | -7200.0 | 1.35 | -0.06 | -140.0 | -160.0 | -2.28 | -350.55 | -174.75 | 0.16 | -27.27 | -36.0 | 0 | 0 | 0 | 3.43 | 17.27 | 68.02 | 0.3 | -50.0 | -83.05 | 0.44 | -18.52 | -70.86 | 0.16 | 6.67 | -20.0 | 0 | 0 | 0 | -368.33 | -491.0 | -303.18 |
| 21Q2 (7) | 0.65 | 641.67 | 266.67 | 0.26 | 44.44 | 163.41 | -0.01 | 50.0 | 50.0 | 0.15 | 87.5 | 200.0 | 0.91 | 1416.67 | 213.75 | 0.22 | 69.23 | 214.29 | 0 | 0 | 0 | 2.92 | 82.49 | 129.56 | 0.6 | -34.07 | 160.87 | 0.54 | -20.59 | -3.57 | 0.15 | -6.25 | -25.0 | 0 | 0 | 0 | 94.20 | 759.42 | 283.57 |
| 21Q1 (6) | -0.12 | -112.77 | -125.0 | 0.18 | 108.14 | 134.62 | -0.02 | -100.0 | 0.0 | 0.08 | 200.0 | -73.33 | 0.06 | 104.72 | 250.0 | 0.13 | -94.32 | 0.0 | 0 | 0 | 0 | 1.60 | -95.73 | -46.31 | 0.91 | 49.18 | 555.0 | 0.68 | 61.9 | 1071.43 | 0.16 | 0.0 | -20.0 | 0 | 0 | 0 | -14.29 | -108.81 | -103.87 |
| 20Q4 (5) | 0.94 | -69.68 | 220.51 | -2.21 | -4320.0 | -1478.57 | -0.01 | 98.65 | 50.0 | -0.08 | -180.0 | -33.33 | -1.27 | -141.64 | -38.04 | 2.29 | 816.0 | 1661.54 | 0 | 0 | 0 | 37.48 | 1738.0 | 2512.04 | 0.61 | -65.54 | -18.67 | 0.42 | -72.19 | 2.44 | 0.16 | -20.0 | -23.81 | 0 | 0 | 0 | 162.07 | -10.6 | 228.82 |
| 20Q3 (4) | 3.1 | 894.87 | 0.0 | -0.05 | 87.8 | 0.0 | -0.74 | -3600.0 | 0.0 | 0.1 | 166.67 | 0.0 | 3.05 | 481.25 | 0.0 | 0.25 | 257.14 | 0.0 | 0 | 0 | 0.0 | 2.04 | 60.22 | 0.0 | 1.77 | 669.57 | 0.0 | 1.51 | 169.64 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 181.29 | 453.28 | 0.0 |
| 20Q2 (3) | -0.39 | -181.25 | 0.0 | -0.41 | 21.15 | 0.0 | -0.02 | 0.0 | 0.0 | -0.15 | -150.0 | 0.0 | -0.8 | -1900.0 | 0.0 | 0.07 | -46.15 | 0.0 | 0 | 0 | 0.0 | 1.27 | -57.31 | 0.0 | 0.23 | 215.0 | 0.0 | 0.56 | 900.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | -51.32 | -113.9 | 0.0 |
| 20Q1 (2) | 0.48 | 161.54 | 0.0 | -0.52 | -271.43 | 0.0 | -0.02 | 0.0 | 0.0 | 0.3 | 600.0 | 0.0 | -0.04 | 95.65 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.98 | 107.8 | 0.0 | -0.2 | -126.67 | 0.0 | -0.07 | -117.07 | 0.0 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0.0 | 369.23 | 393.49 | 0.0 |
| 19Q4 (1) | -0.78 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -125.81 | 0.0 | 0.0 |
