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) | 6.83 | 0 | -11.59 | 0 | -7.02 | 0 | 1.38 | 0 | -4.76 | 0 | 0.37 | 37.04 | 0.01 | -66.67 | 2.72 | 95.18 | 2.0 | -46.09 | 5.19 | -27.11 | 1.03 | -0.96 | 0 | 0 | 109.81 | 0 |
| 2022 (9) | -0.21 | 0 | -3.95 | 0 | 1.87 | 0 | -8.68 | 0 | -4.16 | 0 | 0.27 | 237.5 | 0.03 | 0 | 1.39 | 387.0 | 3.71 | -40.83 | 7.12 | -8.48 | 1.04 | -3.7 | 0 | 0 | -2.57 | 0 |
| 2021 (8) | 17.25 | -16.83 | -7.82 | 0 | -3.03 | 0 | 8.16 | 81500.0 | 9.43 | -45.46 | 0.08 | 0.0 | -0.02 | 0 | 0.29 | 17.42 | 6.27 | -22.69 | 7.78 | -13.75 | 1.08 | -3.57 | 0 | 0 | 194.70 | -4.81 |
| 2020 (7) | 20.74 | 16.32 | -3.45 | 0 | -13.13 | 0 | 0.01 | 0 | 17.29 | -9.71 | 0.08 | -38.46 | 0.01 | 0 | 0.24 | -49.34 | 8.11 | 91.27 | 9.02 | 67.35 | 1.12 | -9.68 | 0 | 0 | 204.54 | -23.94 |
| 2019 (6) | 17.83 | 319.53 | 1.32 | -84.23 | -17.65 | 0 | 0 | 0 | 19.15 | 51.74 | 0.13 | -88.5 | 0 | 0 | 0.48 | -94.15 | 4.24 | 319.8 | 5.39 | 149.54 | 1.24 | 6.9 | 0 | 0 | 268.93 | 110.08 |
| 2018 (5) | 4.25 | -4.49 | 8.37 | 0 | -11.9 | 0 | -0.01 | 0 | 12.62 | 1903.17 | 1.13 | 1.8 | 0 | 0 | 8.22 | 27.96 | 1.01 | -66.78 | 2.16 | 14.29 | 1.16 | 7.41 | 0 | 0 | 128.01 | -14.56 |
| 2017 (4) | 4.45 | 80.16 | -3.82 | 0 | 0.77 | 0 | 1.08 | -20.0 | 0.63 | -92.08 | 1.11 | 146.67 | -0.03 | 0 | 6.43 | 143.95 | 3.04 | 5.92 | 1.89 | -42.2 | 1.08 | 16.13 | 0 | 0 | 149.83 | 154.77 |
| 2016 (3) | 2.47 | 0 | 5.48 | 0 | -8.74 | 0 | 1.35 | 0 | 7.95 | 0 | 0.45 | 95.65 | 0 | 0 | 2.63 | 162.44 | 2.87 | -64.66 | 3.27 | -58.61 | 0.93 | -2.11 | 0 | 0 | 58.81 | 0 |
| 2015 (2) | -10.8 | 0 | -5.41 | 0 | 6.47 | 0 | -16.92 | 0 | -16.21 | 0 | 0.23 | -39.47 | 0 | 0 | 1.00 | 46.47 | 8.12 | -75.76 | 7.9 | -75.83 | 0.95 | -1.04 | 0 | 0 | -122.03 | 0 |
| 2014 (1) | 31.5 | 9.15 | -15.51 | 0 | -11.71 | 0 | 5.46 | 8.33 | 15.99 | -29.12 | 0.38 | 2.7 | 0 | 0 | 0.69 | -23.68 | 33.5 | 68.68 | 32.69 | 69.73 | 0.96 | -5.88 | 0 | 0 | 93.61 | -34.22 |
| 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) | 3.21 | -3.89 | -15.3 | -0.15 | -108.47 | -106.25 | -4.66 | -219.18 | 43.79 | 1.7 | 17100.0 | 5766.67 | 3.06 | -40.12 | -50.57 | 0.11 | -35.29 | -8.33 | 0 | 0 | 0 | 2.89 | -20.01 | -28.54 | 0.77 | -3.75 | 133.33 | 1.98 | -16.81 | -4.35 | 0.26 | 0.0 | 4.0 | 0 | 0 | 0 | 143.30 | 13.27 | -12.28 |
| 24Q2 (19) | 3.34 | 1657.89 | 52.51 | 1.77 | 194.15 | 131.89 | -1.46 | -161.6 | -149.66 | -0.01 | 50.0 | 94.12 | 5.11 | 402.37 | 252.08 | 0.17 | 70.0 | 1600.0 | 0 | 0 | 0 | 3.61 | -2.19 | 1419.53 | 0.8 | 110.53 | 15.94 | 2.38 | 120.37 | -6.3 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 126.52 | 792.26 | 61.75 |
| 24Q1 (18) | 0.19 | -51.28 | -57.78 | -1.88 | 54.59 | 56.28 | 2.37 | 215.05 | 507.69 | -0.02 | -150.0 | -112.5 | -1.69 | 54.93 | 56.1 | 0.1 | -52.38 | 150.0 | 0 | 0 | 0 | 3.69 | -46.41 | 210.89 | 0.38 | 22.58 | -43.28 | 1.08 | 1442.86 | 111.76 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 14.18 | -88.0 | -75.74 |
| 23Q4 (17) | 0.39 | -89.71 | 104.67 | -4.14 | -272.5 | -728.0 | -2.06 | 75.15 | -142.56 | 0.04 | 233.33 | 100.0 | -3.75 | -160.58 | 57.67 | 0.21 | 75.0 | 61.54 | 0 | 0 | -100.0 | 6.89 | 70.41 | 133.57 | 0.31 | -6.06 | -32.61 | 0.07 | -96.62 | -41.67 | 0.26 | 4.0 | 0.0 | 0 | 0 | 0 | 118.18 | -27.66 | 105.37 |
| 23Q3 (16) | 3.79 | 73.06 | -27.39 | 2.4 | 143.24 | 152.63 | -8.29 | -381.97 | -108.29 | -0.03 | 82.35 | -200.0 | 6.19 | 284.23 | 0.32 | 0.12 | 1100.0 | 0.0 | 0 | 0 | -100.0 | 4.04 | 1601.01 | 30.3 | 0.33 | -52.17 | -44.07 | 2.07 | -18.5 | -35.31 | 0.25 | -3.85 | -3.85 | 0 | 0 | 0 | 163.36 | 108.86 | 8.28 |
| 23Q2 (15) | 2.19 | 386.67 | 397.73 | -5.55 | -29.07 | -92.04 | 2.94 | 653.85 | 110.0 | -0.17 | -206.25 | 91.63 | -3.36 | 12.73 | -37.14 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.24 | -79.99 | 24.47 | 0.69 | 2.99 | -52.08 | 2.54 | 398.04 | 17.59 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 78.21 | 33.83 | 330.18 |
| 23Q1 (14) | 0.45 | 105.38 | -81.93 | -4.3 | -760.0 | -186.67 | 0.39 | -91.94 | 202.63 | 0.16 | 700.0 | -92.0 | -3.85 | 56.55 | -488.89 | 0.04 | -69.23 | 100.0 | 0 | -100.0 | 100.0 | 1.19 | -59.74 | 247.18 | 0.67 | 45.65 | -45.08 | 0.51 | 325.0 | -68.9 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | 58.44 | 102.66 | -55.17 |
| 22Q4 (13) | -8.36 | -260.15 | -416.67 | -0.5 | -152.63 | -317.39 | 4.84 | 221.61 | 323.04 | 0.02 | 300.0 | -99.75 | -8.86 | -243.6 | -408.71 | 0.13 | 8.33 | 333.33 | 0.03 | 0.0 | 200.0 | 2.95 | -4.93 | 598.64 | 0.46 | -22.03 | -69.54 | 0.12 | -96.25 | -94.12 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | -2200.00 | -1558.24 | -2016.67 |
| 22Q3 (12) | 5.22 | 1086.36 | 11.54 | 0.95 | 132.87 | 140.77 | -3.98 | -384.29 | -19800.0 | -0.01 | 99.51 | 50.0 | 6.17 | 351.84 | 162.55 | 0.12 | 1100.0 | 1100.0 | 0.03 | 0 | 0 | 3.10 | 1524.81 | 1670.54 | 0.59 | -59.03 | -25.32 | 3.2 | 48.15 | 55.34 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | 150.87 | 729.77 | -24.89 |
| 22Q2 (11) | 0.44 | -82.33 | -86.03 | -2.89 | -92.67 | 43.66 | 1.4 | 468.42 | 4766.67 | -2.03 | -201.5 | 51.55 | -2.45 | -347.47 | -23.74 | 0.01 | -50.0 | -50.0 | 0 | 100.0 | 0 | 0.19 | -44.18 | -44.85 | 1.44 | 18.03 | -7.1 | 2.16 | 31.71 | 42.11 | 0.26 | -3.7 | -3.7 | 0 | 0 | 0 | 18.18 | -86.05 | -89.67 |
| 22Q1 (10) | 2.49 | -5.68 | -63.33 | -1.5 | -752.17 | -154.24 | -0.38 | 82.49 | 53.09 | 2.0 | -75.49 | -52.49 | 0.99 | -65.51 | -84.03 | 0.02 | -33.33 | 100.0 | -0.03 | 0.0 | 0 | 0.34 | -18.97 | 219.32 | 1.22 | -19.21 | -49.59 | 1.64 | -19.61 | -24.07 | 0.27 | 3.85 | -3.57 | 0 | 0 | 0 | 130.37 | 13.58 | -53.15 |
| 21Q4 (9) | 2.64 | -43.59 | -62.39 | 0.23 | 109.87 | 134.85 | -2.17 | -10750.0 | -66.92 | 8.16 | 40900.0 | 27100.0 | 2.87 | 22.13 | -54.87 | 0.03 | 200.0 | -40.0 | -0.03 | 0 | -400.0 | 0.42 | 140.93 | -28.19 | 1.51 | 91.14 | 19.84 | 2.04 | -0.97 | 101.98 | 0.26 | -3.7 | -7.14 | 0 | 0 | 0 | 114.78 | -42.85 | -78.91 |
| 21Q3 (8) | 4.68 | 48.57 | -29.41 | -2.33 | 54.58 | -288.33 | -0.02 | 33.33 | 99.66 | -0.02 | 99.52 | 0 | 2.35 | 218.69 | -61.03 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.18 | -49.39 | 53.94 | 0.79 | -49.03 | -73.84 | 2.06 | 35.53 | -45.21 | 0.27 | 0.0 | -3.57 | 0 | 0 | 0 | 200.86 | 14.14 | 22.39 |
| 21Q2 (7) | 3.15 | -53.61 | 9.0 | -5.13 | -769.49 | -274.45 | -0.03 | 96.3 | 98.33 | -4.19 | -199.52 | -169.14 | -1.98 | -131.94 | -230.26 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.35 | 223.18 | -0.17 | 1.55 | -35.95 | 47.62 | 1.52 | -29.63 | -11.11 | 0.27 | -3.57 | 0.0 | 0 | 0 | 0 | 175.98 | -36.76 | 20.57 |
| 21Q1 (6) | 6.79 | -3.28 | 62.05 | -0.59 | 10.61 | 28.92 | -0.81 | 37.69 | 80.34 | 4.21 | 13933.33 | 42200.0 | 6.2 | -2.52 | 84.52 | 0.01 | -80.0 | 0 | 0 | -100.0 | 0 | 0.11 | -81.78 | 0 | 2.42 | 92.06 | -12.95 | 2.16 | 113.86 | -14.96 | 0.28 | 0.0 | -3.45 | 0 | 0 | 0 | 278.28 | -48.86 | 87.95 |
| 20Q4 (5) | 7.02 | 5.88 | 25.13 | -0.66 | -10.0 | -288.57 | -1.3 | 78.0 | 28.57 | 0.03 | 0 | -98.74 | 6.36 | 5.47 | 6.71 | 0.05 | 400.0 | 400.0 | 0.01 | 0 | 0 | 0.59 | 416.45 | 286.02 | 1.26 | -58.28 | 68.0 | 1.01 | -73.14 | 12.22 | 0.28 | 0.0 | -6.67 | 0 | 0 | 0 | 544.19 | 231.6 | 16.4 |
| 20Q3 (4) | 6.63 | 129.41 | 0.0 | -0.6 | 56.2 | 0.0 | -5.91 | -228.33 | 0.0 | 0 | -100.0 | 0.0 | 6.03 | 296.71 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.11 | -67.18 | 0.0 | 3.02 | 187.62 | 0.0 | 3.76 | 119.88 | 0.0 | 0.28 | 3.7 | 0.0 | 0 | 0 | 0.0 | 164.11 | 12.43 | 0.0 |
| 20Q2 (3) | 2.89 | -31.03 | 0.0 | -1.37 | -65.06 | 0.0 | -1.8 | 56.31 | 0.0 | 6.06 | 60700.0 | 0.0 | 1.52 | -54.76 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.35 | 0 | 0.0 | 1.05 | -62.23 | 0.0 | 1.71 | -32.68 | 0.0 | 0.27 | -6.9 | 0.0 | 0 | 0 | 0.0 | 145.96 | -1.42 | 0.0 |
| 20Q1 (2) | 4.19 | -25.31 | 0.0 | -0.83 | -337.14 | 0.0 | -4.12 | -126.37 | 0.0 | -0.01 | -100.42 | 0.0 | 3.36 | -43.62 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 2.78 | 270.67 | 0.0 | 2.54 | 182.22 | 0.0 | 0.29 | -3.33 | 0.0 | 0 | 0 | 0.0 | 148.06 | -68.33 | 0.0 |
| 19Q4 (1) | 5.61 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -1.82 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 5.96 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 467.50 | 0.0 | 0.0 |
