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) | 11.57 | 0 | 60.47 | 86.75 | -22.2 | 0 | 1.1 | -70.03 | 72.04 | 500.83 | 0.41 | -79.9 | 0 | 0 | 0.16 | -81.85 | 1.18 | 3.51 | 11.61 | -51.85 | 3.86 | -35.67 | 0.15 | 87.5 | 74.07 | 0 |
| 2022 (9) | -20.39 | 0 | 32.38 | 9.84 | -27.74 | 0 | 3.67 | -14.45 | 11.99 | -57.15 | 2.04 | -48.22 | 0 | 0 | 0.86 | -45.9 | 1.14 | -7.32 | 24.11 | -20.32 | 6.0 | -10.45 | 0.08 | -63.64 | -67.54 | 0 |
| 2021 (8) | -1.5 | 0 | 29.48 | -28.62 | -56.13 | 0 | 4.29 | -22.14 | 27.98 | -41.51 | 3.94 | -15.45 | 0 | 0 | 1.60 | 1.66 | 1.23 | -58.86 | 30.26 | -53.74 | 6.7 | 6.18 | 0.22 | -15.38 | -4.03 | 0 |
| 2020 (7) | 6.54 | 0 | 41.3 | -48.42 | -64.37 | 0 | 5.51 | 3.96 | 47.84 | -32.67 | 4.66 | -36.77 | 0 | 0 | 1.57 | -30.72 | 2.99 | -78.08 | 65.41 | -10.18 | 6.31 | 29.3 | 0.26 | 160.0 | 9.09 | 0 |
| 2019 (6) | -9.02 | 0 | 80.07 | 63.41 | -53.55 | 0 | 5.3 | 0 | 71.05 | 11.26 | 7.37 | 18.3 | 0 | 0 | 2.27 | 13.78 | 13.64 | 2.02 | 72.82 | 23.63 | 4.88 | 19.61 | 0.1 | 25.0 | -11.59 | 0 |
| 2018 (5) | 14.86 | -31.11 | 49.0 | -4.76 | -63.0 | 0 | -0.96 | 0 | 63.86 | -12.54 | 6.23 | 23.12 | -0.14 | 0 | 1.99 | 30.86 | 13.37 | -35.6 | 58.9 | -11.34 | 4.08 | -15.53 | 0.08 | 60.0 | 23.56 | -22.1 |
| 2017 (4) | 21.57 | 0 | 51.45 | 2.69 | -102.3 | 0 | 1.09 | -80.47 | 73.02 | 87.42 | 5.06 | 79.43 | 0 | 0 | 1.52 | 88.28 | 20.76 | 72.71 | 66.43 | 43.45 | 4.83 | 9.03 | 0.05 | 0.0 | 30.25 | 0 |
| 2016 (3) | -11.14 | 0 | 50.1 | -34.06 | -37.5 | 0 | 5.58 | 4.69 | 38.96 | -39.53 | 2.82 | -36.05 | 0 | 0 | 0.81 | -39.07 | 12.02 | -2.67 | 46.31 | 11.16 | 4.43 | 2.55 | 0.05 | -16.67 | -21.93 | 0 |
| 2015 (2) | -11.55 | 0 | 75.98 | -26.28 | -90.0 | 0 | 5.33 | 0 | 64.43 | -33.9 | 4.41 | -16.48 | 0 | 0 | 1.33 | -16.58 | 12.35 | 57.12 | 41.66 | -36.14 | 4.32 | -3.36 | 0.06 | 20.0 | -25.09 | 0 |
| 2014 (1) | -5.58 | 0 | 103.06 | 363.19 | -58.41 | 0 | -4.64 | 0 | 97.48 | 170.4 | 5.28 | -51.29 | -3.03 | 0 | 1.59 | -53.77 | 7.86 | -57.1 | 65.24 | -10.63 | 4.47 | -3.25 | 0.05 | -28.57 | -8.00 | 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) | 14.26 | 191.47 | -40.26 | -0.54 | -214.89 | -307.69 | -10.56 | -8700.0 | 51.54 | 1.3 | 266.67 | 184.42 | 13.72 | 190.74 | -43.14 | 0.02 | -50.0 | -50.0 | 0 | 0 | 0 | 0.04 | -43.79 | -38.86 | -0.33 | -170.21 | -353.85 | 1.02 | -73.37 | -73.44 | 0.86 | 30.3 | 22.86 | 0.04 | 33.33 | 0.0 | 742.71 | 315.33 | 42.51 |
| 24Q2 (19) | -15.59 | -162.02 | -396.5 | 0.47 | 74.07 | -64.39 | -0.12 | 7.69 | 7.69 | -0.78 | -490.0 | -252.94 | -15.12 | -166.2 | -730.77 | 0.04 | -63.64 | -50.0 | 0 | 0 | 0 | 0.07 | -53.32 | -47.96 | 0.47 | -82.97 | -57.27 | 3.83 | -36.06 | 196.9 | 0.66 | -2.94 | -25.84 | 0.03 | 50.0 | -25.0 | -344.91 | -287.81 | -143.85 |
| 24Q1 (18) | -5.95 | 42.29 | -621.93 | 0.27 | -99.54 | 145.45 | -0.13 | 7.14 | 7.14 | 0.2 | -78.49 | 300.0 | -5.68 | -111.72 | -554.4 | 0.11 | -57.69 | 175.0 | 0 | 0 | 0 | 0.14 | -64.01 | 156.32 | 2.76 | 284.0 | 90.34 | 5.99 | 128.63 | 55.18 | 0.68 | -20.93 | -51.43 | 0.02 | -50.0 | -50.0 | -88.94 | 69.63 | -513.49 |
| 23Q4 (17) | -10.31 | -143.19 | -96.38 | 58.77 | 22503.85 | 4601.6 | -0.14 | 99.36 | 0.0 | 0.93 | 160.39 | -62.2 | 48.46 | 100.83 | 1311.5 | 0.26 | 550.0 | -58.73 | 0 | 0 | 0 | 0.40 | 547.38 | -58.01 | -1.5 | -1253.85 | -982.35 | 2.62 | -31.77 | -41.12 | 0.86 | 22.86 | -34.85 | 0.04 | 0.0 | 0.0 | -292.90 | -156.2 | -224.14 |
| 23Q3 (16) | 23.87 | 860.19 | 821.15 | 0.26 | -80.3 | -99.22 | -21.79 | -16661.54 | 20.24 | -1.54 | -401.96 | -283.33 | 24.13 | 1425.82 | -19.35 | 0.04 | -50.0 | -89.19 | 0 | 0 | 0 | 0.06 | -52.16 | -91.3 | 0.13 | -88.18 | -67.5 | 3.84 | 197.67 | -58.89 | 0.7 | -21.35 | -49.64 | 0.04 | 0.0 | 100.0 | 521.18 | 468.48 | 1792.65 |
| 23Q2 (15) | -3.14 | -375.44 | 69.28 | 1.32 | 1100.0 | 176.74 | -0.13 | 7.14 | 7.14 | 0.51 | 610.0 | -60.47 | -1.82 | -245.6 | 84.76 | 0.08 | 100.0 | -85.71 | 0 | 0 | 0 | 0.13 | 129.94 | -90.52 | 1.1 | -24.14 | 280.33 | 1.29 | -66.58 | -42.15 | 0.89 | -36.43 | -39.46 | 0.04 | 0.0 | 300.0 | -141.44 | -757.58 | 48.65 |
| 23Q1 (14) | 1.14 | 121.71 | 170.81 | 0.11 | -91.2 | 128.21 | -0.14 | 0.0 | 0.0 | -0.1 | -104.07 | 89.13 | 1.25 | 131.25 | 162.5 | 0.04 | -93.65 | -91.67 | 0 | 0 | 0 | 0.06 | -94.1 | -90.86 | 1.45 | 752.94 | 22.88 | 3.86 | -13.26 | -52.29 | 1.4 | 6.06 | -23.08 | 0.04 | 0.0 | 100.0 | 21.51 | 123.8 | 232.66 |
| 22Q4 (13) | -5.25 | -58.61 | 22.45 | 1.25 | -96.24 | -96.07 | -0.14 | 99.49 | 99.13 | 2.46 | 192.86 | -29.71 | -4.0 | -113.37 | -116.0 | 0.63 | 70.27 | 1.61 | 0 | 0 | 0 | 0.96 | 34.19 | -17.74 | 0.17 | -57.5 | 153.12 | 4.45 | -52.36 | -44.38 | 1.32 | -5.04 | -13.16 | 0.04 | 100.0 | 33.33 | -90.36 | -193.47 | -27.47 |
| 22Q3 (12) | -3.31 | 67.61 | -108.06 | 33.23 | 2031.98 | 11558.62 | -27.32 | -19414.29 | 31.22 | 0.84 | -34.88 | 42.37 | 29.92 | 350.59 | -26.59 | 0.37 | -33.93 | -2.63 | 0 | 0 | 0 | 0.71 | -47.88 | -0.51 | 0.4 | 165.57 | -6.98 | 9.34 | 318.83 | 29.18 | 1.39 | -5.44 | -20.57 | 0.02 | 100.0 | -66.67 | -30.79 | 88.82 | -106.78 |
| 22Q2 (11) | -10.22 | -534.78 | 8.42 | -1.72 | -341.03 | -319.51 | -0.14 | 0.0 | 0.0 | 1.29 | 240.22 | 0.78 | -11.94 | -497.0 | -3.2 | 0.56 | 16.67 | 14.29 | 0 | 0 | 0 | 1.37 | 121.63 | 72.03 | -0.61 | -151.69 | -274.29 | 2.23 | -72.44 | -67.87 | 1.47 | -19.23 | -13.02 | 0.01 | -50.0 | -83.33 | -275.47 | -1599.03 | -114.5 |
| 22Q1 (10) | -1.61 | 76.22 | 93.46 | -0.39 | -101.23 | 75.32 | -0.14 | 99.13 | 0.0 | -0.92 | -126.29 | 15.6 | -2.0 | -108.0 | 92.37 | 0.48 | -22.58 | -80.41 | 0 | 0 | 0 | 0.62 | -46.93 | -80.06 | 1.18 | 468.75 | 55.26 | 8.09 | 1.12 | 0.0 | 1.82 | 19.74 | 4.6 | 0.02 | -33.33 | -66.67 | -16.21 | 77.13 | 93.49 |
| 21Q4 (9) | -6.77 | -116.49 | -29.69 | 31.77 | 11055.17 | 83.64 | -16.13 | 59.39 | 25.8 | 3.5 | 493.22 | -26.78 | 25.0 | -38.67 | 106.95 | 0.62 | 63.16 | -27.06 | 0 | 0 | 0 | 1.16 | 62.3 | 10.0 | -0.32 | -174.42 | -119.16 | 8.0 | 10.65 | -70.58 | 1.52 | -13.14 | 16.92 | 0.03 | -50.0 | -83.33 | -70.89 | -115.61 | -289.35 |
| 21Q3 (8) | 41.05 | 467.83 | 37.75 | -0.29 | 29.27 | -100.78 | -39.72 | -28271.43 | 6.21 | 0.59 | -53.91 | -7.81 | 40.76 | 452.29 | -38.97 | 0.38 | -22.45 | -87.54 | 0 | 0 | 0 | 0.72 | -9.88 | -83.36 | 0.43 | 22.86 | -12.24 | 7.23 | 4.18 | -66.56 | 1.75 | 3.55 | 32.58 | 0.06 | 0.0 | 200.0 | 454.09 | 453.59 | 249.86 |
| 21Q2 (7) | -11.16 | 54.69 | -1428.57 | -0.41 | 74.05 | -57.69 | -0.14 | 0.0 | -7.69 | 1.28 | 217.43 | 592.31 | -11.57 | 55.86 | -2094.83 | 0.49 | -80.0 | 19.51 | 0 | 0 | -100.0 | 0.80 | -74.31 | 39.93 | 0.35 | -53.95 | -57.32 | 6.94 | -14.22 | -53.17 | 1.69 | -2.87 | -7.65 | 0.06 | 0.0 | 100.0 | -128.42 | 48.43 | -2650.12 |
| 21Q1 (6) | -24.63 | -371.84 | -30.46 | -1.58 | -109.13 | 87.59 | -0.14 | 99.36 | 0.0 | -1.09 | -122.8 | -212.37 | -26.21 | -316.97 | 17.08 | 2.45 | 188.24 | 600.0 | 0 | 0 | 100.0 | 3.10 | 192.8 | 552.16 | 0.76 | -54.49 | 3700.0 | 8.09 | -70.25 | 351.96 | 1.74 | 33.85 | -5.95 | 0.06 | -66.67 | 100.0 | -249.04 | -1267.81 | 51.59 |
| 20Q4 (5) | -5.22 | -117.52 | -1.75 | 17.3 | -53.23 | -4.1 | -21.74 | 48.67 | -15428.57 | 4.78 | 646.88 | 5211.11 | 12.08 | -81.91 | -6.43 | 0.85 | -72.13 | 631.25 | 0 | 0 | 0 | 1.06 | -75.45 | 676.06 | 1.67 | 240.82 | -70.02 | 27.19 | 25.76 | 22.64 | 1.3 | -1.52 | 9.24 | 0.18 | 800.0 | 500.0 | -18.21 | -114.03 | 16.99 |
| 20Q3 (4) | 29.8 | 3447.62 | 0.0 | 36.99 | 14326.92 | 0.0 | -42.35 | -32476.92 | 0.0 | 0.64 | 346.15 | 0.0 | 66.79 | 11415.52 | 0.0 | 3.05 | 643.9 | 0.0 | 0 | -100.0 | 0.0 | 4.31 | 657.79 | 0.0 | 0.49 | -40.24 | 0.0 | 21.62 | 45.88 | 0.0 | 1.32 | -27.87 | 0.0 | 0.02 | -33.33 | 0.0 | 129.79 | 2477.28 | 0.0 |
| 20Q2 (3) | 0.84 | 104.45 | 0.0 | -0.26 | 97.96 | 0.0 | -0.13 | 7.14 | 0.0 | -0.26 | -126.8 | 0.0 | 0.58 | 101.83 | 0.0 | 0.41 | 17.14 | 0.0 | 11.71 | 200.0 | 0.0 | 0.57 | 19.71 | 0.0 | 0.82 | 4000.0 | 0.0 | 14.82 | 727.93 | 0.0 | 1.83 | -1.08 | 0.0 | 0.03 | 0.0 | 0.0 | 5.04 | 100.98 | 0.0 |
| 20Q1 (2) | -18.88 | -268.03 | 0.0 | -12.73 | -170.57 | 0.0 | -0.14 | 0.0 | 0.0 | 0.97 | 977.78 | 0.0 | -31.61 | -344.85 | 0.0 | 0.35 | 318.75 | 0.0 | -11.71 | 0 | 0.0 | 0.48 | 358.63 | 0.0 | 0.02 | -99.64 | 0.0 | 1.79 | -91.93 | 0.0 | 1.85 | 55.46 | 0.0 | 0.03 | 0.0 | 0.0 | -514.44 | -2245.57 | 0.0 |
| 19Q4 (1) | -5.13 | 0.0 | 0.0 | 18.04 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 12.91 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 5.57 | 0.0 | 0.0 | 22.17 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -21.93 | 0.0 | 0.0 |
