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) | -4.48 | 0 | -0.35 | 0 | -3.16 | 0 | 0.58 | 0 | -4.83 | 0 | 0.52 | -49.02 | -0.32 | 0 | 2.30 | -47.17 | 1.76 | 22.22 | -0.2 | 0 | 2.3 | 11.11 | 0.23 | -25.81 | -192.27 | 0 |
| 2022 (9) | 18.42 | 0 | -2.21 | 0 | -9.77 | 0 | -0.94 | 0 | 16.21 | 0 | 1.02 | -30.61 | -0.5 | 0 | 4.35 | -27.62 | 1.44 | -66.97 | 0.01 | -99.54 | 2.07 | 5.08 | 0.31 | 34.78 | 770.71 | 0 |
| 2021 (8) | -18.92 | 0 | -6.76 | 0 | 26.45 | 2180.17 | -0.4 | 0 | -25.68 | 0 | 1.47 | 32.43 | -0.29 | 0 | 6.01 | 6.35 | 4.36 | 89.57 | 2.18 | 311.32 | 1.97 | 2.07 | 0.23 | -14.81 | -431.96 | 0 |
| 2020 (7) | 6.26 | 45.58 | -10.24 | 0 | 1.16 | -19.44 | 0.46 | 43.75 | -3.98 | 0 | 1.11 | -26.49 | -0.29 | 0 | 5.65 | -18.11 | 2.3 | 29.94 | 0.53 | 6.0 | 1.93 | 0.52 | 0.27 | -12.9 | 229.30 | 45.58 |
| 2019 (6) | 4.3 | 0 | -2.02 | 0 | 1.44 | -59.21 | 0.32 | 0 | 2.28 | 0 | 1.51 | -43.23 | -0.25 | 0 | 6.90 | -43.03 | 1.77 | -16.9 | 0.5 | -50.5 | 1.92 | 40.15 | 0.31 | 3.33 | 157.51 | 0 |
| 2018 (5) | -0.58 | 0 | -5.98 | 0 | 3.53 | 27.44 | -2.48 | 0 | -6.56 | 0 | 2.66 | 15.15 | -0.15 | 0 | 12.11 | 18.56 | 2.13 | -14.8 | 1.01 | -28.37 | 1.37 | 7.03 | 0.3 | 30.43 | -21.64 | 0 |
| 2017 (4) | 2.48 | -19.22 | -2.93 | 0 | 2.77 | 0 | 0.36 | 227.27 | -0.45 | 0 | 2.31 | 40.85 | -0.32 | 0 | 10.21 | 46.21 | 2.5 | -27.11 | 1.41 | -34.42 | 1.28 | -5.88 | 0.23 | 9.52 | 84.93 | 2.91 |
| 2016 (3) | 3.07 | 0 | -1.45 | 0 | -1.05 | 0 | 0.11 | -56.0 | 1.62 | 0 | 1.64 | -36.19 | -0.22 | 0 | 6.98 | -41.24 | 3.43 | 143.26 | 2.15 | 186.67 | 1.36 | 0.74 | 0.21 | 0.0 | 82.53 | 0 |
| 2015 (2) | -0.33 | 0 | -2.71 | 0 | 2.73 | 13.75 | 0.25 | 0 | -3.04 | 0 | 2.57 | -3.38 | -0.08 | 0 | 11.89 | -4.63 | 1.41 | -16.07 | 0.75 | -59.46 | 1.35 | 14.41 | 0.21 | 16.67 | -14.29 | 0 |
| 2014 (1) | -0.52 | 0 | -1.61 | 0 | 2.4 | -13.67 | -0.19 | 0 | -2.13 | 0 | 2.66 | 171.43 | -0.17 | 0 | 12.46 | 135.81 | 1.68 | 54.13 | 1.85 | 125.61 | 1.18 | 3.51 | 0.18 | 0.0 | -16.20 | 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) | 5.47 | 972.55 | 759.04 | 1.34 | 222.94 | 357.69 | -3.86 | -467.62 | -939.13 | -0.38 | -1166.67 | -205.56 | 6.81 | 1274.14 | 604.44 | 0.15 | -55.88 | 7.14 | 0.23 | 2400.0 | 253.33 | 2.45 | -59.93 | 6.62 | 0.77 | 156.67 | 741.67 | 0.44 | 238.46 | 331.58 | 0.57 | 0.0 | -1.72 | 0.03 | 0.0 | -57.14 | 525.96 | 652.85 | 391.5 |
| 24Q2 (19) | 0.51 | -85.95 | 152.58 | -1.09 | -673.68 | -554.17 | 1.05 | 124.08 | -21.64 | -0.03 | -113.64 | -109.38 | -0.58 | -115.18 | 20.55 | 0.34 | 209.09 | 1233.33 | -0.01 | -106.25 | 75.0 | 6.13 | 231.92 | 1172.07 | 0.3 | -57.14 | 0.0 | 0.13 | -40.91 | 159.09 | 0.57 | -1.72 | 3.64 | 0.03 | -25.0 | -62.5 | 69.86 | -83.83 | 129.53 |
| 24Q1 (18) | 3.63 | 12.04 | 161.32 | 0.19 | -74.32 | 123.46 | -4.36 | -0.93 | -581.25 | 0.22 | 139.29 | -51.11 | 3.82 | -4.02 | 156.76 | 0.11 | -57.69 | -26.67 | 0.16 | 220.0 | 188.89 | 1.85 | -54.14 | -40.45 | 0.7 | -45.31 | 141.38 | 0.22 | -43.59 | 237.5 | 0.58 | -9.38 | 7.41 | 0.04 | 0 | -50.0 | 432.14 | 37.38 | 133.58 |
| 23Q4 (17) | 3.24 | 490.36 | -70.92 | 0.74 | 242.31 | 155.64 | -4.32 | -1039.13 | 16.12 | -0.56 | -255.56 | 71.13 | 3.98 | 394.81 | -59.43 | 0.26 | 85.71 | 420.0 | 0.05 | 133.33 | 133.33 | 4.02 | 74.79 | 300.87 | 1.28 | 1166.67 | 236.84 | 0.39 | 305.26 | 378.57 | 0.64 | 10.34 | 16.36 | 0 | -100.0 | -100.0 | 314.56 | 274.34 | -85.88 |
| 23Q3 (16) | -0.83 | 14.43 | -13.7 | -0.52 | -316.67 | -125.74 | 0.46 | -65.67 | 118.33 | 0.36 | 12.5 | -86.76 | -1.35 | -84.93 | -204.65 | 0.14 | 566.67 | 27.27 | -0.15 | -275.0 | -87.5 | 2.30 | 502.96 | 4.04 | -0.12 | -140.0 | 81.54 | -0.19 | 13.64 | 66.07 | 0.58 | 5.45 | 11.54 | 0.07 | -12.5 | -12.5 | -180.43 | 23.73 | 90.11 |
| 23Q2 (15) | -0.97 | 83.61 | -116.99 | 0.24 | 129.63 | 124.74 | 1.34 | 309.38 | 187.01 | 0.32 | -28.89 | 118.5 | -0.73 | 89.15 | -115.4 | -0.03 | -120.0 | -105.45 | -0.04 | 77.78 | 73.33 | -0.57 | -118.44 | -106.33 | 0.3 | 3.45 | 11.11 | -0.22 | -37.5 | -414.29 | 0.55 | 1.85 | 7.84 | 0.08 | 0.0 | 0.0 | -236.59 | 81.62 | -127.35 |
| 23Q1 (14) | -5.92 | -153.14 | -351.91 | -0.81 | 39.1 | 58.88 | -0.64 | 87.57 | -10.34 | 0.45 | 123.2 | 4400.0 | -6.73 | -168.6 | -1871.05 | 0.15 | 200.0 | -25.0 | -0.18 | -20.0 | -63.64 | 3.10 | 208.68 | 14.82 | 0.29 | -23.68 | -79.86 | -0.16 | -14.29 | -125.0 | 0.54 | -1.82 | 10.2 | 0.08 | -11.11 | 33.33 | -1286.96 | -157.76 | -751.69 |
| 22Q4 (13) | 11.14 | 1626.03 | 157.72 | -1.33 | -165.84 | -109.82 | -5.15 | -105.18 | -202.79 | -1.94 | -171.32 | -725.81 | 9.81 | 660.47 | 270.61 | 0.05 | -54.55 | -64.29 | -0.15 | -87.5 | -50.0 | 1.00 | -54.64 | -52.52 | 0.38 | 158.46 | -62.0 | -0.14 | 75.0 | -132.56 | 0.55 | 5.77 | 10.0 | 0.09 | 12.5 | 80.0 | 2228.00 | 222.08 | 213.13 |
| 22Q3 (12) | -0.73 | -112.78 | 51.97 | 2.02 | 308.25 | 120.65 | -2.51 | -62.99 | -126.31 | 2.72 | 257.23 | 531.75 | 1.29 | -72.78 | 111.42 | 0.11 | -80.0 | -47.62 | -0.08 | 46.67 | -166.67 | 2.21 | -75.49 | -56.37 | -0.65 | -340.74 | -285.71 | -0.56 | -900.0 | -315.38 | 0.52 | 1.96 | 6.12 | 0.08 | 0.0 | 33.33 | -1825.00 | -310.95 | -872.53 |
| 22Q2 (11) | 5.71 | 142.98 | 778.46 | -0.97 | 50.76 | 80.32 | -1.54 | -165.52 | -118.53 | -1.73 | -17400.0 | -324.68 | 4.74 | 1147.37 | 210.75 | 0.55 | 175.0 | 323.08 | -0.15 | -36.36 | -36.36 | 9.03 | 234.61 | 416.17 | 0.27 | -81.25 | -84.48 | 0.07 | -89.06 | -92.13 | 0.51 | 4.08 | 4.08 | 0.08 | 33.33 | 33.33 | 865.15 | 338.1 | 1816.64 |
| 22Q1 (10) | 2.35 | 112.18 | 88.0 | -1.97 | -114.54 | 64.82 | -0.58 | -111.58 | -116.16 | 0.01 | -96.77 | 101.18 | 0.38 | 106.61 | 108.74 | 0.2 | 42.86 | -79.8 | -0.11 | -10.0 | -83.33 | 2.70 | 27.63 | -82.88 | 1.44 | 44.0 | 13.39 | 0.64 | 48.84 | 4.92 | 0.49 | -2.0 | 0.0 | 0.06 | 20.0 | 0.0 | 197.48 | 110.03 | 83.26 |
| 21Q4 (9) | -19.3 | -1169.74 | -845.17 | 13.55 | 238.55 | 402.46 | 5.01 | -47.48 | 427.37 | 0.31 | 149.21 | -3.12 | -5.75 | 49.12 | -204.23 | 0.14 | -33.33 | 240.0 | -0.1 | -233.33 | 41.18 | 2.11 | -58.31 | 232.39 | 1.0 | 185.71 | -18.7 | 0.43 | 65.38 | -35.82 | 0.5 | 2.04 | 4.17 | 0.05 | -16.67 | -16.67 | -1969.39 | -949.48 | -1020.06 |
| 21Q3 (8) | -1.52 | -333.85 | -184.92 | -9.78 | -98.38 | -69.2 | 9.54 | 14.8 | 1063.41 | -0.63 | -181.82 | -125.0 | -11.3 | -164.02 | -183.21 | 0.21 | 61.54 | -72.73 | -0.03 | 72.73 | 25.0 | 5.07 | 189.91 | -67.65 | 0.35 | -79.89 | -23.91 | 0.26 | -70.79 | 136.36 | 0.49 | 0.0 | 4.26 | 0.06 | 0.0 | -14.29 | -187.65 | -515.73 | -168.14 |
| 21Q2 (7) | 0.65 | -48.0 | -76.79 | -4.93 | 11.96 | -625.0 | 8.31 | 131.48 | 488.32 | 0.77 | 190.59 | -14.44 | -4.28 | 1.61 | -301.89 | 0.13 | -86.87 | -45.83 | -0.11 | -83.33 | -266.67 | 1.75 | -88.9 | -76.16 | 1.74 | 37.01 | 1060.0 | 0.89 | 45.9 | 281.63 | 0.49 | 0.0 | 2.08 | 0.06 | 0.0 | -14.29 | 45.14 | -58.11 | -99.03 |
| 21Q1 (6) | 1.25 | -51.74 | 235.87 | -5.6 | -25.0 | -900.0 | 3.59 | 277.89 | 136.18 | -0.85 | -365.62 | -73.47 | -4.35 | -130.16 | -1877.27 | 0.99 | 1090.0 | 395.0 | -0.06 | 64.71 | -20.0 | 15.76 | 1086.85 | 309.87 | 1.27 | 3.25 | 176.09 | 0.61 | -8.96 | 154.17 | 0.49 | 2.08 | -3.92 | 0.06 | 0.0 | -14.29 | 107.76 | -49.66 | 196.05 |
| 20Q4 (5) | 2.59 | 44.69 | 56.02 | -4.48 | 22.49 | -467.09 | 0.95 | 15.85 | -74.6 | 0.32 | 214.29 | 113.33 | -1.89 | 52.63 | -317.24 | -0.1 | -112.99 | -145.45 | -0.17 | -325.0 | -325.0 | -1.60 | -110.19 | -137.69 | 1.23 | 167.39 | 215.38 | 0.67 | 509.09 | 415.38 | 0.48 | 2.13 | -5.88 | 0.06 | -14.29 | -25.0 | 214.05 | -22.27 | -7.16 |
| 20Q3 (4) | 1.79 | -36.07 | 0.0 | -5.78 | -750.0 | 0.0 | 0.82 | 138.32 | 0.0 | -0.28 | -131.11 | 0.0 | -3.99 | -288.21 | 0.0 | 0.77 | 220.83 | 0.0 | -0.04 | -33.33 | 0.0 | 15.68 | 113.67 | 0.0 | 0.46 | 206.67 | 0.0 | 0.11 | 122.45 | 0.0 | 0.47 | -2.08 | 0.0 | 0.07 | 0.0 | 0.0 | 275.38 | -94.1 | 0.0 |
| 20Q2 (3) | 2.8 | 404.35 | 0.0 | -0.68 | -197.14 | 0.0 | -2.14 | -240.79 | 0.0 | 0.9 | 283.67 | 0.0 | 2.12 | 1063.64 | 0.0 | 0.24 | 20.0 | 0.0 | -0.03 | 40.0 | 0.0 | 7.34 | 90.83 | 0.0 | 0.15 | -67.39 | 0.0 | -0.49 | -304.17 | 0.0 | 0.48 | -5.88 | 0.0 | 0.07 | 0.0 | 0.0 | 4666.67 | 4259.42 | 0.0 |
| 20Q1 (2) | -0.92 | -155.42 | 0.0 | 0.7 | 188.61 | 0.0 | 1.52 | -59.36 | 0.0 | -0.49 | -426.67 | 0.0 | -0.22 | -125.29 | 0.0 | 0.2 | -9.09 | 0.0 | -0.05 | -25.0 | 0.0 | 3.85 | -9.27 | 0.0 | 0.46 | 17.95 | 0.0 | 0.24 | 84.62 | 0.0 | 0.51 | 0.0 | 0.0 | 0.07 | -12.5 | 0.0 | -112.20 | -148.66 | 0.0 |
| 19Q4 (1) | 1.66 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 3.74 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 4.24 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 230.56 | 0.0 | 0.0 |
