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) | 15.74 | 153.05 | 3.54 | 0 | -21.51 | 0 | -0.11 | 0 | 19.28 | 482.48 | 0.24 | -86.59 | -0.02 | 0 | 0.26 | -76.36 | 5.45 | -25.44 | 3.62 | -31.44 | 2.28 | 4.59 | 0.83 | -17.82 | 233.88 | 218.48 |
| 2022 (9) | 6.22 | 0 | -2.91 | 0 | -3.33 | 0 | 0.12 | 0 | 3.31 | 0 | 1.79 | -81.99 | 0.11 | 0 | 1.11 | -85.19 | 7.31 | 38.71 | 5.28 | -14.29 | 2.18 | 12.95 | 1.01 | 50.75 | 73.44 | 0 |
| 2021 (8) | -10.33 | 0 | -5.41 | 0 | 12.42 | 0 | -0.01 | 0 | -15.74 | 0 | 9.94 | 2912.12 | -0.31 | 0 | 7.47 | 1789.36 | 5.27 | -18.67 | 6.16 | 52.1 | 1.93 | 29.53 | 0.67 | 131.03 | -117.92 | 0 |
| 2020 (7) | 4.91 | -69.35 | 0.3 | -92.97 | -6.22 | 0 | -0.25 | 0 | 5.21 | -74.32 | 0.33 | -21.43 | -0.04 | 0 | 0.40 | -33.83 | 6.48 | -17.35 | 4.05 | -35.71 | 1.49 | 28.45 | 0.29 | 45.0 | 84.22 | -59.73 |
| 2019 (6) | 16.02 | 45.64 | 4.27 | 0 | -9.72 | 0 | 0.21 | 2000.0 | 20.29 | 196.64 | 0.42 | -90.58 | -0.02 | 0 | 0.60 | -93.02 | 7.84 | 0.26 | 6.3 | 4.13 | 1.16 | 213.51 | 0.2 | 233.33 | 209.14 | 23.2 |
| 2018 (5) | 11.0 | 127.74 | -4.16 | 0 | -4.95 | 0 | 0.01 | -92.86 | 6.84 | 35.98 | 4.46 | 1174.29 | -0.06 | 0 | 8.56 | 808.95 | 7.82 | 39.39 | 6.05 | 44.74 | 0.37 | 19.35 | 0.06 | -14.29 | 169.75 | 60.26 |
| 2017 (4) | 4.83 | 29.14 | 0.2 | 0 | -5.16 | 0 | 0.14 | -77.42 | 5.03 | 56.21 | 0.35 | -10.26 | -0.07 | 0 | 0.94 | -7.67 | 5.61 | -14.09 | 4.18 | -20.68 | 0.31 | 10.71 | 0.07 | 40.0 | 105.92 | 58.6 |
| 2016 (3) | 3.74 | -40.45 | -0.52 | 0 | -3.27 | 0 | 0.62 | 0 | 3.22 | 27.27 | 0.39 | -88.86 | -0.07 | 0 | 1.02 | -90.94 | 6.53 | 64.48 | 5.27 | 46.8 | 0.28 | 33.33 | 0.05 | 25.0 | 66.79 | -59.16 |
| 2015 (2) | 6.28 | 13.36 | -3.75 | 0 | -2.39 | 0 | -0.04 | 0 | 2.53 | -40.75 | 3.5 | 180.0 | 0 | 0 | 11.26 | 136.59 | 3.97 | 10.89 | 3.59 | 6.53 | 0.21 | 31.25 | 0.04 | 33.33 | 163.54 | 5.09 |
| 2014 (1) | 5.54 | 0 | -1.27 | 0 | -2.69 | 0 | 0.03 | 0 | 4.27 | 184.67 | 1.25 | 681.25 | 0.01 | 0.0 | 4.76 | 587.57 | 3.58 | 38.76 | 3.37 | 33.2 | 0.16 | 6.67 | 0.03 | -25.0 | 155.62 | 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) | 2.31 | -15.38 | -38.07 | -9.29 | -10222.22 | -30866.67 | 13.34 | 66800.0 | 383.23 | 0.07 | 200.0 | 333.33 | -6.98 | -364.39 | -288.65 | 0.07 | 0.0 | 40.0 | 0.02 | 200.0 | 0 | 0.28 | -14.14 | 117.4 | 1.84 | 53.33 | 138.96 | 0.92 | 26.03 | 70.37 | 0.58 | 7.41 | -3.33 | 0.19 | 171.43 | -24.0 | 136.69 | -32.91 | -49.06 |
| 24Q2 (19) | 2.73 | 54.24 | -31.23 | -0.09 | 40.0 | 0.0 | -0.02 | 98.55 | 99.31 | -0.07 | 41.67 | -333.33 | 2.64 | 62.96 | -31.96 | 0.07 | 16.67 | -41.67 | -0.02 | 0 | -100.0 | 0.32 | 2.57 | 1.2 | 1.2 | 62.16 | -3.23 | 0.73 | 40.38 | -25.51 | 0.54 | 1.89 | -6.9 | 0.07 | 0.0 | -70.83 | 203.73 | 28.91 | -7.63 |
| 24Q1 (18) | 1.77 | -39.18 | -65.43 | -0.15 | -104.08 | -400.0 | -1.38 | 79.91 | 80.37 | -0.12 | 25.0 | -340.0 | 1.62 | -75.42 | -68.17 | 0.06 | 100.0 | 50.0 | 0 | 100.0 | -100.0 | 0.31 | 0 | 200.63 | 0.74 | -48.97 | -62.81 | 0.52 | -38.82 | -58.4 | 0.53 | 1.92 | -8.62 | 0.07 | -12.5 | -73.08 | 158.04 | -21.25 | -35.49 |
| 23Q4 (17) | 2.91 | -21.98 | -26.52 | 3.68 | 12366.67 | 1852.38 | -6.87 | -45.86 | -243.5 | -0.16 | -433.33 | -366.67 | 6.59 | 78.11 | 75.73 | 0.03 | -40.0 | -89.29 | -0.02 | 0 | -140.0 | 0.00 | -100.0 | -100.0 | 1.45 | 88.31 | -28.22 | 0.85 | 57.41 | -37.04 | 0.52 | -13.33 | -10.34 | 0.08 | -68.0 | -71.43 | 200.69 | -25.21 | 12.0 |
| 23Q3 (16) | 3.73 | -6.05 | -39.55 | -0.03 | 66.67 | 95.71 | -4.71 | -62.41 | -19.85 | -0.03 | -200.0 | -400.0 | 3.7 | -4.64 | -32.36 | 0.05 | -58.33 | -75.0 | 0 | 100.0 | -100.0 | 0.13 | -60.03 | -73.9 | 0.77 | -37.9 | -65.32 | 0.54 | -44.9 | -72.16 | 0.6 | 3.45 | 13.21 | 0.25 | 4.17 | -3.85 | 268.35 | 21.67 | 18.73 |
| 23Q2 (15) | 3.97 | -22.46 | 346.58 | -0.09 | -200.0 | 91.89 | -2.9 | 58.75 | -546.15 | 0.03 | -40.0 | -57.14 | 3.88 | -23.77 | 242.65 | 0.12 | 200.0 | -73.91 | -0.01 | -200.0 | 0.0 | 0.32 | 204.71 | -73.19 | 1.24 | -37.69 | -26.19 | 0.98 | -21.6 | -14.78 | 0.58 | 0.0 | 9.43 | 0.24 | -7.69 | 0.0 | 220.56 | -9.97 | 363.02 |
| 23Q1 (14) | 5.12 | 29.29 | 321.65 | -0.03 | 85.71 | 96.63 | -7.03 | -251.5 | -460.51 | 0.05 | -16.67 | 600.0 | 5.09 | 35.73 | 259.06 | 0.04 | -85.71 | -95.29 | 0.01 | -80.0 | 107.69 | 0.10 | -83.74 | -95.22 | 1.99 | -1.49 | 43.17 | 1.25 | -7.41 | 48.81 | 0.58 | 0.0 | 5.45 | 0.26 | -7.14 | 13.04 | 244.98 | 36.72 | 271.8 |
| 22Q4 (13) | 3.96 | -35.82 | 221.47 | -0.21 | 70.0 | 61.82 | -2.0 | 49.11 | -152.22 | 0.06 | 500.0 | -14.29 | 3.75 | -31.44 | 198.43 | 0.28 | 40.0 | -94.74 | 0.05 | -75.0 | 66.67 | 0.64 | 31.82 | -94.84 | 2.02 | -9.01 | 288.46 | 1.35 | -30.41 | -67.55 | 0.58 | 9.43 | 0.0 | 0.28 | 7.69 | 27.27 | 179.19 | -20.72 | 372.63 |
| 22Q3 (12) | 6.17 | 483.23 | 325.18 | -0.7 | 36.94 | -94.44 | -3.93 | -704.62 | -247.74 | 0.01 | -85.71 | 0.0 | 5.47 | 301.1 | 276.45 | 0.2 | -56.52 | -95.05 | 0.2 | 2100.0 | -93.57 | 0.49 | -58.94 | -95.44 | 2.22 | 32.14 | 41.4 | 1.94 | 68.7 | 173.24 | 0.53 | 0.0 | 1.92 | 0.26 | 8.33 | 18.18 | 226.01 | 369.52 | 219.6 |
| 22Q2 (11) | -1.61 | 30.3 | 69.91 | -1.11 | -24.72 | 71.32 | 0.65 | -66.67 | -88.41 | 0.07 | 800.0 | 143.75 | -2.72 | 15.0 | 70.5 | 0.46 | -45.88 | 1250.0 | -0.01 | 92.31 | 99.71 | 1.19 | -45.62 | 1073.26 | 1.68 | 20.86 | -13.85 | 1.15 | 36.9 | 82.54 | 0.53 | -3.64 | 23.26 | 0.24 | 4.35 | 41.18 | -83.85 | 41.19 | 80.72 |
| 22Q1 (10) | -2.31 | 29.14 | -328.71 | -0.89 | -61.82 | -43.55 | 1.95 | -49.09 | 509.38 | -0.01 | -114.29 | -114.29 | -3.2 | 16.01 | -920.51 | 0.85 | -84.02 | 39.34 | -0.13 | -533.33 | -550.0 | 2.19 | -82.46 | -27.96 | 1.39 | 167.31 | 13.93 | 0.84 | -79.81 | 27.27 | 0.55 | -5.17 | 41.03 | 0.23 | 4.55 | 228.57 | -142.59 | -116.95 | -258.12 |
| 21Q4 (9) | -3.26 | -18.98 | -180.89 | -0.55 | -52.78 | -5400.0 | 3.83 | 43.98 | 325.29 | 0.07 | 600.0 | 146.67 | -3.81 | -22.9 | -194.78 | 5.32 | 31.68 | 17633.33 | 0.03 | -99.04 | 175.0 | 12.48 | 16.4 | 8600.31 | 0.52 | -66.88 | -66.01 | 4.16 | 485.92 | 433.33 | 0.58 | 11.54 | 56.76 | 0.22 | 0.0 | 214.29 | -65.73 | 65.22 | -119.9 |
| 21Q3 (8) | -2.74 | 48.79 | -328.12 | -0.36 | 90.7 | -175.0 | 2.66 | -52.58 | 198.52 | 0.01 | 106.25 | 105.56 | -3.1 | 66.38 | -1837.5 | 4.04 | 10200.0 | 2593.33 | 3.11 | 190.67 | 15650.0 | 10.72 | 8865.48 | 1357.79 | 1.57 | -19.49 | -7.65 | 0.71 | 12.7 | -33.02 | 0.52 | 20.93 | 44.44 | 0.22 | 29.41 | 214.29 | -188.97 | 56.56 | -339.94 |
| 21Q2 (7) | -5.35 | -629.7 | -744.58 | -3.87 | -524.19 | -7640.0 | 5.61 | 1653.12 | 305.49 | -0.16 | -328.57 | -260.0 | -9.22 | -2464.1 | -1282.05 | -0.04 | -106.56 | -180.0 | -3.43 | -17050.0 | 0 | -0.12 | -104.03 | -149.89 | 1.95 | 59.84 | 52.34 | 0.63 | -4.55 | -18.18 | 0.43 | 10.26 | 19.44 | 0.17 | 142.86 | 240.0 | -434.96 | -582.33 | -718.38 |
| 21Q1 (6) | 1.01 | -74.94 | 31.17 | -0.62 | -6100.0 | -463.64 | 0.32 | 118.82 | -61.45 | 0.07 | 146.67 | 450.0 | 0.39 | -90.3 | -40.91 | 0.61 | 1933.33 | 510.0 | -0.02 | 50.0 | -200.0 | 3.04 | 2018.39 | 561.04 | 1.22 | -20.26 | -39.9 | 0.66 | -15.38 | -54.48 | 0.39 | 5.41 | 5.41 | 0.07 | 0.0 | 40.0 | 90.18 | -72.7 | 119.01 |
| 20Q4 (5) | 4.03 | 729.69 | -18.26 | -0.01 | -102.08 | -100.25 | -1.7 | 37.04 | -1800.0 | -0.15 | 16.67 | -168.18 | 4.02 | 2612.5 | -55.03 | 0.03 | -80.0 | -78.57 | -0.04 | -100.0 | -100.0 | 0.14 | -80.5 | -77.03 | 1.53 | -10.0 | 25.41 | 0.78 | -26.42 | -33.9 | 0.37 | 2.78 | -2.63 | 0.07 | 0.0 | -46.15 | 330.33 | 869.04 | 13.24 |
| 20Q3 (4) | -0.64 | -177.11 | 0.0 | 0.48 | 1060.0 | 0.0 | -2.7 | 1.1 | 0.0 | -0.18 | -280.0 | 0.0 | -0.16 | -120.51 | 0.0 | 0.15 | 200.0 | 0.0 | -0.02 | 0 | 0.0 | 0.74 | 200.0 | 0.0 | 1.7 | 32.81 | 0.0 | 1.06 | 37.66 | 0.0 | 0.36 | 0.0 | 0.0 | 0.07 | 40.0 | 0.0 | -42.95 | -161.07 | 0.0 |
| 20Q2 (3) | 0.83 | 7.79 | 0.0 | -0.05 | 54.55 | 0.0 | -2.73 | -428.92 | 0.0 | 0.1 | 600.0 | 0.0 | 0.78 | 18.18 | 0.0 | 0.05 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | 0.25 | -46.67 | 0.0 | 1.28 | -36.95 | 0.0 | 0.77 | -46.9 | 0.0 | 0.36 | -2.7 | 0.0 | 0.05 | 0.0 | 0.0 | 70.34 | 70.82 | 0.0 |
| 20Q1 (2) | 0.77 | -84.38 | 0.0 | -0.11 | -102.74 | 0.0 | 0.83 | 730.0 | 0.0 | -0.02 | -109.09 | 0.0 | 0.66 | -92.62 | 0.0 | 0.1 | -28.57 | 0.0 | 0.02 | 200.0 | 0.0 | 0.46 | -26.4 | 0.0 | 2.03 | 66.39 | 0.0 | 1.45 | 22.88 | 0.0 | 0.37 | -2.63 | 0.0 | 0.05 | -61.54 | 0.0 | 41.18 | -85.88 | 0.0 |
| 19Q4 (1) | 4.93 | 0.0 | 0.0 | 4.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 8.94 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 291.72 | 0.0 | 0.0 |
