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) | 5.74 | -78.36 | -3.8 | 0 | -0.88 | 0 | 0.34 | 0 | 1.94 | -92.15 | 4.02 | 55.81 | 0 | 0 | 3.13 | 96.91 | 2.5 | -78.35 | 0.51 | -93.12 | 2.84 | 8.81 | 0 | 0 | 171.34 | -35.29 |
| 2022 (9) | 26.53 | 0 | -1.81 | 0 | -27.15 | 0 | -0.22 | 0 | 24.72 | 0 | 2.58 | -22.29 | 0 | 0 | 1.59 | -27.11 | 11.55 | -33.12 | 7.41 | -38.51 | 2.61 | 3.16 | 0 | 0 | 264.77 | 0 |
| 2021 (8) | -4.97 | 0 | -4.18 | 0 | 8.68 | 0.58 | 0.09 | 0 | -9.15 | 0 | 3.32 | -25.56 | 0 | 0 | 2.18 | -48.41 | 17.27 | 634.89 | 12.05 | 1015.74 | 2.53 | 6.75 | 0 | 0 | -34.09 | 0 |
| 2020 (7) | -2.1 | 0 | -4.48 | 0 | 8.63 | 0 | -0.08 | 0 | -6.58 | 0 | 4.46 | 10.67 | 0 | 0 | 4.22 | 25.58 | 2.35 | -52.81 | 1.08 | -59.7 | 2.37 | 4.87 | 0 | 0 | -60.87 | 0 |
| 2019 (6) | 7.45 | -12.87 | -3.65 | 0 | -0.82 | 0 | -0.26 | 0 | 3.8 | -42.6 | 4.03 | 112.11 | 0 | 0 | 3.36 | 137.24 | 4.98 | -47.19 | 2.68 | -50.74 | 2.26 | 23.5 | 0 | 0 | 150.81 | 28.41 |
| 2018 (5) | 8.55 | 84.67 | -1.93 | 0 | -6.68 | 0 | -0.04 | 0 | 6.62 | 51.14 | 1.9 | 167.61 | 0 | 0 | 1.42 | 152.39 | 9.43 | 12.53 | 5.44 | 1.12 | 1.83 | -2.14 | 0.01 | 0.0 | 117.45 | 84.16 |
| 2017 (4) | 4.63 | -23.6 | -0.25 | 0 | -7.02 | 0 | 0.33 | 3200.0 | 4.38 | -45.86 | 0.71 | 69.05 | 0 | 0 | 0.56 | 46.64 | 8.38 | 44.73 | 5.38 | 79.93 | 1.87 | -5.08 | 0.01 | 0.0 | 63.77 | -47.7 |
| 2016 (3) | 6.06 | -36.21 | 2.03 | 0 | -4.99 | 0 | 0.01 | -83.33 | 8.09 | 442.95 | 0.42 | -91.29 | 0 | 0 | 0.38 | -90.69 | 5.79 | 0 | 2.99 | 0 | 1.97 | -3.9 | 0.01 | 0.0 | 121.93 | 0 |
| 2015 (2) | 9.5 | 660.0 | -8.01 | 0 | -3.23 | 0 | 0.06 | 0 | 1.49 | 0 | 4.82 | 190.36 | 0 | 0 | 4.11 | 245.95 | -1.88 | 0 | -2.87 | 0 | 2.05 | 12.64 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 1.25 | -77.52 | -1.66 | 0 | -0.22 | 0 | -0.24 | 0 | -0.41 | 0 | 1.66 | -39.64 | 0 | 0 | 1.19 | -43.85 | 6.07 | 237.22 | 3.91 | 928.95 | 1.82 | -16.13 | 0.01 | 0.0 | 21.78 | -89.97 |
| 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) | 5.49 | 311.97 | 328.75 | -0.67 | -252.63 | 43.7 | -3.61 | -262.61 | -234.7 | 0.03 | -57.14 | 117.65 | 4.82 | 273.38 | 234.26 | 0.73 | 0.0 | -34.23 | 0 | 0 | 0 | 2.34 | 9.16 | -33.33 | 1.51 | -6.79 | 504.0 | 1.01 | -12.93 | 621.43 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0 | 317.34 | 330.35 | 213.71 |
| 24Q2 (19) | -2.59 | -747.5 | -2254.55 | -0.19 | 79.35 | 32.14 | 2.22 | 258.57 | 367.47 | 0.07 | 130.43 | 133.33 | -2.78 | -434.62 | -612.82 | 0.73 | 62.22 | 128.12 | 0 | 0 | 0 | 2.14 | 36.76 | 131.81 | 1.62 | 1000.0 | 804.35 | 1.16 | 462.5 | 213.73 | 0.72 | 1.41 | 0.0 | 0 | 0 | 0 | -137.77 | -234.32 | 0 |
| 24Q1 (18) | 0.4 | -90.91 | -89.61 | -0.92 | 53.54 | -155.56 | -1.4 | -300.0 | 41.18 | -0.23 | -152.27 | -675.0 | -0.52 | -121.49 | -114.9 | 0.45 | -77.83 | -19.64 | 0 | 0 | 0 | 1.57 | -76.88 | -9.6 | -0.18 | -156.25 | -108.33 | -0.32 | -190.91 | -121.33 | 0.71 | -1.39 | 4.41 | 0 | 0 | 0 | 102.56 | -85.78 | -41.92 |
| 23Q4 (17) | 4.4 | 283.33 | 92.14 | -1.98 | -66.39 | -1750.0 | -0.35 | -113.06 | 94.13 | 0.44 | 358.82 | 375.0 | 2.42 | 167.41 | 0.41 | 2.03 | 82.88 | 314.29 | 0 | 0 | 0 | 6.77 | 93.13 | 349.26 | 0.32 | 28.0 | -61.9 | -0.11 | -178.57 | -145.83 | 0.72 | 0.0 | 9.09 | 0 | 0 | 0 | 721.31 | 358.47 | 183.48 |
| 23Q3 (16) | -2.4 | -2081.82 | -121.43 | -1.19 | -325.0 | -16.67 | 2.68 | 422.89 | 121.61 | -0.17 | -666.67 | -112.5 | -3.59 | -820.51 | -135.27 | 1.11 | 246.88 | 5.71 | 0 | 0 | 0 | 3.51 | 279.53 | 36.38 | 0.25 | 208.7 | -50.98 | 0.14 | 113.73 | 180.0 | 0.72 | 0.0 | 10.77 | 0 | 0 | 0 | -279.07 | 0 | -117.44 |
| 23Q2 (15) | -0.11 | -102.86 | -101.93 | -0.28 | 22.22 | 26.32 | -0.83 | 65.13 | 74.3 | 0.03 | -25.0 | -62.5 | -0.39 | -111.17 | -107.32 | 0.32 | -42.86 | 10.34 | 0 | 0 | 0 | 0.92 | -46.67 | 42.4 | -0.23 | -110.65 | -104.03 | -1.02 | -168.0 | -128.18 | 0.72 | 5.88 | 10.77 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 3.85 | 68.12 | -47.48 | -0.36 | -400.0 | 30.77 | -2.38 | 60.07 | 57.04 | 0.04 | 125.0 | 157.14 | 3.49 | 44.81 | -48.75 | 0.56 | 14.29 | -25.33 | 0 | 0 | 0 | 1.73 | 14.92 | 2.71 | 2.16 | 157.14 | -51.89 | 1.5 | 525.0 | -57.02 | 0.68 | 3.03 | 4.62 | 0 | 0 | 0 | 176.61 | -30.59 | -0.25 |
| 22Q4 (13) | 2.29 | -79.55 | 149.35 | 0.12 | 111.76 | 175.0 | -5.96 | 51.94 | -193.42 | -0.16 | -100.0 | -433.33 | 2.41 | -76.33 | 150.21 | 0.49 | -53.33 | -50.51 | 0 | 0 | 0 | 1.51 | -41.37 | -30.74 | 0.84 | 64.71 | -86.79 | 0.24 | 380.0 | -94.51 | 0.66 | 1.54 | 4.76 | 0 | 0 | 0 | 254.44 | -84.1 | 374.19 |
| 22Q3 (12) | 11.2 | 96.15 | 397.87 | -1.02 | -168.42 | -168.92 | -12.4 | -283.9 | -723.12 | -0.08 | -200.0 | 27.27 | 10.18 | 90.99 | 546.49 | 1.05 | 262.07 | 17.98 | 0 | 0 | 0 | 2.57 | 296.3 | 14.34 | 0.51 | -91.07 | -89.94 | 0.05 | -98.62 | -98.63 | 0.65 | 0.0 | 3.17 | 0 | 0 | 0 | 1600.00 | 1096.5 | 1917.02 |
| 22Q2 (11) | 5.71 | -22.1 | 84.19 | -0.38 | 26.92 | 91.06 | -3.23 | 41.7 | -1800.0 | 0.08 | 214.29 | 100.0 | 5.33 | -21.73 | 563.48 | 0.29 | -61.33 | -61.84 | 0 | 0 | 0 | 0.65 | -61.53 | -67.94 | 5.71 | 27.17 | 48.31 | 3.62 | 3.72 | 30.22 | 0.65 | 0.0 | 3.17 | 0 | 0 | 0 | 133.72 | -24.47 | 47.1 |
| 22Q1 (10) | 7.33 | 257.97 | 2121.21 | -0.52 | -225.0 | 58.4 | -5.54 | -186.83 | -1278.72 | -0.07 | -133.33 | -135.0 | 6.81 | 241.88 | 840.22 | 0.75 | -24.24 | 11.94 | 0 | 0 | 0 | 1.69 | -22.5 | -25.0 | 4.49 | -29.4 | 126.77 | 3.49 | -20.14 | 179.2 | 0.65 | 3.17 | 3.17 | 0 | 0 | 0 | 177.05 | 290.79 | 908.67 |
| 21Q4 (9) | -4.64 | -23.4 | -665.85 | -0.16 | -110.81 | 69.23 | 6.38 | 220.6 | 140.75 | -0.03 | 72.73 | 62.5 | -4.8 | -110.53 | -1700.0 | 0.99 | 11.24 | -21.43 | 0 | 0 | 0 | 2.18 | -3.22 | -51.06 | 6.36 | 25.44 | 354.29 | 4.37 | 20.05 | 320.19 | 0.63 | 0.0 | 3.28 | 0 | 0 | 0 | -92.80 | -5.39 | -286.73 |
| 21Q3 (8) | -3.76 | -221.29 | -717.39 | 1.48 | 134.82 | 46.53 | 1.99 | 1270.59 | -1.97 | -0.11 | -375.0 | -375.0 | -2.28 | -98.26 | -514.55 | 0.89 | 17.11 | -4.3 | 0 | 0 | 0 | 2.25 | 11.13 | -33.18 | 5.07 | 31.69 | 412.12 | 3.64 | 30.94 | 460.0 | 0.63 | 0.0 | 6.78 | 0 | 0 | 0 | -88.06 | -196.86 | -137.37 |
| 21Q2 (7) | 3.1 | 839.39 | 532.65 | -4.25 | -240.0 | -24.63 | -0.17 | -136.17 | -106.56 | 0.04 | -80.0 | 140.0 | -1.15 | -25.0 | 60.62 | 0.76 | 13.43 | -39.68 | 0 | 0 | 0 | 2.02 | -10.01 | -57.87 | 3.85 | 94.44 | 4177.78 | 2.78 | 122.4 | 2627.27 | 0.63 | 0.0 | 8.62 | 0 | 0 | 0 | 90.91 | 417.91 | -12.8 |
| 21Q1 (6) | 0.33 | -59.76 | 111.19 | -1.25 | -140.38 | 19.35 | 0.47 | -82.26 | -65.44 | 0.2 | 350.0 | 233.33 | -0.92 | -406.67 | 79.56 | 0.67 | -46.83 | -33.66 | 0 | 0 | 0 | 2.25 | -49.43 | -47.85 | 1.98 | 41.43 | 1623.08 | 1.25 | 20.19 | 350.0 | 0.63 | 3.28 | 8.62 | 0 | 0 | 0 | 17.55 | -64.68 | 100.48 |
| 20Q4 (5) | 0.82 | 278.26 | -82.33 | -0.52 | -151.49 | -100.0 | 2.65 | 30.54 | 218.83 | -0.08 | -300.0 | 70.37 | 0.3 | -45.45 | -93.15 | 1.26 | 35.48 | 53.66 | 0 | 0 | 0 | 4.45 | 32.14 | 53.88 | 1.4 | 41.41 | 23.89 | 1.04 | 60.0 | 65.08 | 0.61 | 3.39 | 7.02 | 0 | 0 | 0 | 49.70 | 233.97 | -87.15 |
| 20Q3 (4) | -0.46 | -193.88 | 0.0 | 1.01 | 129.62 | 0.0 | 2.03 | -21.62 | 0.0 | 0.04 | 140.0 | 0.0 | 0.55 | 118.84 | 0.0 | 0.93 | -26.19 | 0.0 | 0 | 0 | 0.0 | 3.37 | -29.93 | 0.0 | 0.99 | 1000.0 | 0.0 | 0.65 | 690.91 | 0.0 | 0.59 | 1.72 | 0.0 | 0 | 0 | 0.0 | -37.10 | -135.58 | 0.0 |
| 20Q2 (3) | 0.49 | 116.61 | 0.0 | -3.41 | -120.0 | 0.0 | 2.59 | 90.44 | 0.0 | -0.1 | -266.67 | 0.0 | -2.92 | 35.11 | 0.0 | 1.26 | 24.75 | 0.0 | 0 | 0 | 0.0 | 4.80 | 11.39 | 0.0 | 0.09 | 169.23 | 0.0 | -0.11 | 78.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0.0 | 104.26 | 102.83 | 0.0 |
| 20Q1 (2) | -2.95 | -163.58 | 0.0 | -1.55 | -496.15 | 0.0 | 1.36 | 160.99 | 0.0 | 0.06 | 122.22 | 0.0 | -4.5 | -202.74 | 0.0 | 1.01 | 23.17 | 0.0 | 0 | 0 | 0.0 | 4.31 | 49.2 | 0.0 | -0.13 | -111.5 | 0.0 | -0.5 | -179.37 | 0.0 | 0.58 | 1.75 | 0.0 | 0 | 0 | 0.0 | -3687.50 | -1053.66 | 0.0 |
| 19Q4 (1) | 4.64 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 386.67 | 0.0 | 0.0 |
