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) | 11.46 | 0 | 0.37 | 0.0 | -8.73 | 0 | 0.47 | 0 | 11.83 | 0 | 0.42 | 16.67 | 0.04 | 0 | 0.13 | 16.26 | 4.25 | 21.43 | 7.06 | 7.29 | 3.48 | -2.79 | 0.26 | -3.7 | 106.11 | 0 |
| 2022 (9) | -3.29 | 0 | 0.37 | -82.79 | -8.26 | 0 | -0.15 | 0 | -2.92 | 0 | 0.36 | 38.46 | -0.02 | 0 | 0.12 | 37.93 | 3.5 | -27.54 | 6.58 | 10.22 | 3.58 | 1.13 | 0.27 | -18.18 | -31.54 | 0 |
| 2021 (8) | 6.54 | -24.13 | 2.15 | 298.15 | -6.9 | 0 | -0.54 | 0 | 8.69 | -5.13 | 0.26 | 85.71 | 1.82 | 0 | 0.08 | 61.59 | 4.83 | 56.31 | 5.97 | 36.61 | 3.54 | -8.76 | 0.33 | -15.38 | 66.46 | -33.38 |
| 2020 (7) | 8.62 | 60.52 | 0.54 | -77.12 | -6.88 | 0 | -0.32 | 0 | 9.16 | 18.5 | 0.14 | -17.65 | -0.43 | 0 | 0.05 | -11.98 | 3.09 | 20.7 | 4.37 | 6.33 | 3.88 | -9.56 | 0.39 | -15.22 | 99.77 | 64.61 |
| 2019 (6) | 5.37 | -22.84 | 2.36 | 0 | -7.18 | 0 | -0.14 | 0 | 7.73 | 13.18 | 0.17 | -72.13 | 0.08 | -27.27 | 0.06 | -69.84 | 2.56 | 115.13 | 4.11 | 1.23 | 4.29 | 361.29 | 0.46 | 15.0 | 60.61 | -53.06 |
| 2018 (5) | 6.96 | -35.62 | -0.13 | 0 | -4.91 | 0 | -0.24 | 0 | 6.83 | -33.3 | 0.61 | -36.46 | 0.11 | 0 | 0.20 | -27.31 | 1.19 | -82.75 | 4.06 | -50.85 | 0.93 | 8.14 | 0.4 | 2.56 | 129.13 | 13.6 |
| 2017 (4) | 10.81 | 103.58 | -0.57 | 0 | -8.97 | 0 | 0.24 | 0 | 10.24 | 54.92 | 0.96 | 7.87 | -0.11 | 0 | 0.27 | 2.89 | 6.9 | -15.75 | 8.26 | -17.15 | 0.86 | -18.87 | 0.39 | -20.41 | 113.67 | 146.61 |
| 2016 (3) | 5.31 | -69.47 | 1.3 | 140.74 | -6.77 | 0 | -0.22 | 0 | 6.61 | -63.13 | 0.89 | 187.1 | -0.08 | 0 | 0.26 | 199.45 | 8.19 | 35.15 | 9.97 | 24.16 | 1.06 | -37.28 | 0.49 | 58.06 | 46.09 | -73.41 |
| 2015 (2) | 17.39 | 41.04 | 0.54 | 0 | -15.3 | 0 | -0.43 | 0 | 17.93 | 60.38 | 0.31 | -78.91 | 0.28 | 300.0 | 0.09 | -75.48 | 6.06 | 120.36 | 8.03 | 46.0 | 1.69 | -30.17 | 0.31 | 93.75 | 173.38 | 13.62 |
| 2014 (1) | 12.33 | 0 | -1.15 | 0 | -5.33 | 0 | 0.15 | -46.43 | 11.18 | 0 | 1.47 | -50.84 | 0.07 | 0 | 0.36 | -49.22 | 2.75 | -80.55 | 5.5 | -61.54 | 2.42 | 26.7 | 0.16 | -30.43 | 152.60 | 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) | 2.75 | -33.41 | -57.43 | -0.25 | -525.0 | 0.0 | -5.92 | -678.95 | 8.07 | 0.04 | 300.0 | -91.49 | 2.5 | -38.88 | -59.74 | 0.12 | 33.33 | -20.0 | 0.01 | 200.0 | -50.0 | 0.15 | 26.56 | -21.77 | 0.86 | 7.5 | -31.2 | 1.11 | 18.09 | -47.89 | 0.86 | 0.0 | 0.0 | 0.09 | 12.5 | 50.0 | 133.50 | -39.23 | -36.97 |
| 24Q2 (19) | 4.13 | 26.3 | -68.85 | -0.04 | 42.86 | 20.0 | -0.76 | -1.33 | 2.56 | 0.01 | 150.0 | 114.29 | 4.09 | 27.81 | -69.04 | 0.09 | 200.0 | 0.0 | -0.01 | 0 | 0 | 0.12 | 229.0 | -4.83 | 0.8 | -38.93 | -9.09 | 0.94 | -30.37 | -44.38 | 0.86 | 0.0 | -2.27 | 0.08 | 14.29 | 33.33 | 219.68 | 53.17 | -56.43 |
| 24Q1 (18) | 3.27 | 203.81 | 163.99 | -0.07 | -109.21 | 30.0 | -0.75 | 0.0 | 1.32 | -0.02 | -200.0 | -140.0 | 3.2 | 233.89 | 161.42 | 0.03 | -72.73 | -62.5 | 0 | -100.0 | 0 | 0.04 | -71.98 | -62.15 | 1.31 | 45.56 | 7.38 | 1.35 | 6.3 | -31.47 | 0.86 | 0.0 | -1.15 | 0.07 | 0.0 | 16.67 | 143.42 | 200.17 | 181.39 |
| 23Q4 (17) | -3.15 | -148.76 | -381.25 | 0.76 | 404.0 | 162.07 | -0.75 | 88.35 | 2.6 | 0.02 | -95.74 | 116.67 | -2.39 | -138.49 | -269.5 | 0.11 | -26.67 | 10.0 | 0.02 | 0.0 | 200.0 | 0.13 | -32.96 | 11.78 | 0.9 | -28.0 | 36.36 | 1.27 | -40.38 | -23.49 | 0.86 | 0.0 | -7.53 | 0.07 | 16.67 | 16.67 | -143.18 | -167.6 | -438.78 |
| 23Q3 (16) | 6.46 | -51.28 | 76.5 | -0.25 | -400.0 | -192.59 | -6.44 | -725.64 | -8.42 | 0.47 | 771.43 | 313.64 | 6.21 | -52.99 | 58.02 | 0.15 | 66.67 | 36.36 | 0.02 | 0 | 0 | 0.20 | 53.97 | 36.06 | 1.25 | 42.05 | 30.21 | 2.13 | 26.04 | 5.97 | 0.86 | -2.27 | -1.15 | 0.06 | 0.0 | 0.0 | 211.80 | -57.99 | 70.14 |
| 23Q2 (15) | 13.26 | 359.49 | 1481.25 | -0.05 | 50.0 | -25.0 | -0.78 | -2.63 | 0.0 | -0.07 | -240.0 | 81.58 | 13.21 | 353.55 | 1421.0 | 0.09 | 12.5 | 80.0 | 0 | 0 | 0 | 0.13 | 30.86 | 77.78 | 0.88 | -27.87 | 8.64 | 1.69 | -14.21 | 53.64 | 0.88 | 1.15 | -1.12 | 0.06 | 0.0 | -14.29 | 504.18 | 386.13 | 1181.89 |
| 23Q1 (14) | -5.11 | -556.25 | 28.13 | -0.1 | -134.48 | 28.57 | -0.76 | 1.3 | 1.3 | 0.05 | 141.67 | -91.07 | -5.21 | -469.5 | 28.14 | 0.08 | -20.0 | -20.0 | 0 | 100.0 | 0 | 0.10 | -17.25 | -21.37 | 1.22 | 84.85 | 12.96 | 1.97 | 18.67 | 8.84 | 0.87 | -6.45 | -1.14 | 0.06 | 0.0 | -14.29 | -176.21 | -516.92 | 31.6 |
| 22Q4 (13) | 1.12 | -69.4 | 486.21 | 0.29 | 7.41 | 207.41 | -0.77 | 87.04 | -1.32 | -0.12 | 45.45 | 40.0 | 1.41 | -64.12 | 351.79 | 0.1 | -9.09 | 42.86 | -0.02 | 0 | 0 | 0.12 | -18.39 | 59.98 | 0.66 | -31.25 | -53.52 | 1.66 | -17.41 | -6.21 | 0.93 | 6.9 | 8.14 | 0.06 | 0.0 | -50.0 | 42.26 | -66.05 | 500.78 |
| 22Q3 (12) | 3.66 | 481.25 | -61.72 | 0.27 | 775.0 | -61.43 | -5.94 | -661.54 | -28.85 | -0.22 | 42.11 | -144.44 | 3.93 | 493.0 | -61.7 | 0.11 | 120.0 | 10.0 | 0 | 0 | 0 | 0.14 | 101.19 | 6.31 | 0.96 | 18.52 | -21.95 | 2.01 | 82.73 | 27.22 | 0.87 | -2.25 | 0.0 | 0.06 | -14.29 | -14.29 | 124.49 | 367.13 | -67.18 |
| 22Q2 (11) | -0.96 | 86.5 | -123.88 | -0.04 | 71.43 | 0.0 | -0.78 | -1.3 | 0.0 | -0.38 | -167.86 | -100.0 | -1.0 | 86.21 | -125.13 | 0.05 | -50.0 | -37.5 | 0 | 0 | 0 | 0.07 | -42.13 | -40.69 | 0.81 | -25.0 | -15.62 | 1.1 | -39.23 | 1.85 | 0.89 | 1.14 | -1.11 | 0.07 | 0.0 | 0.0 | -46.60 | 81.91 | -123.76 |
| 22Q1 (10) | -7.11 | -2351.72 | -5.33 | -0.14 | 48.15 | -107.95 | -0.77 | -1.32 | -1.32 | 0.56 | 380.0 | 1033.33 | -7.25 | -1194.64 | -45.29 | 0.1 | 42.86 | 900.0 | 0 | 0 | -100.0 | 0.12 | 68.37 | 834.82 | 1.08 | -23.94 | -12.2 | 1.81 | 2.26 | 17.53 | 0.88 | 2.33 | -4.35 | 0.07 | -41.67 | 0.0 | -257.61 | -2342.84 | 3.44 |
| 21Q4 (9) | -0.29 | -103.03 | -103.51 | -0.27 | -138.57 | -437.5 | -0.76 | 83.51 | 2.56 | -0.2 | -122.22 | 55.56 | -0.56 | -105.46 | -106.71 | 0.07 | -30.0 | 250.0 | 0 | 0 | 0 | 0.07 | -45.77 | 179.57 | 1.42 | 15.45 | 20.34 | 1.77 | 12.03 | 16.45 | 0.86 | -1.15 | -7.53 | 0.12 | 71.43 | 33.33 | -10.55 | -102.78 | -103.24 |
| 21Q3 (8) | 9.56 | 137.81 | 875.51 | 0.7 | 1850.0 | -2.78 | -4.61 | -491.03 | -2.67 | -0.09 | 52.63 | -152.94 | 10.26 | 157.79 | 503.53 | 0.1 | 25.0 | 66.67 | 0 | 0 | 0 | 0.14 | 12.24 | 52.73 | 1.23 | 28.12 | 24.24 | 1.58 | 46.3 | 19.7 | 0.87 | -3.33 | -7.45 | 0.07 | 0.0 | -22.22 | 379.37 | 93.46 | 809.7 |
| 21Q2 (7) | 4.02 | 159.56 | 264.75 | -0.04 | -102.27 | 80.0 | -0.78 | -2.63 | 1.27 | -0.19 | -216.67 | -216.67 | 3.98 | 179.76 | 250.76 | 0.08 | 700.0 | 166.67 | 0 | -100.0 | 100.0 | 0.12 | 812.21 | 139.06 | 0.96 | -21.95 | 190.91 | 1.08 | -29.87 | 74.19 | 0.9 | -2.17 | -9.09 | 0.07 | 0.0 | -22.22 | 196.10 | 173.5 | 236.63 |
| 21Q1 (6) | -6.75 | -181.62 | -470.88 | 1.76 | 2100.0 | 3033.33 | -0.76 | 2.56 | 7.32 | -0.06 | 86.67 | -700.0 | -4.99 | -159.76 | -383.52 | 0.01 | -50.0 | -75.0 | 1.82 | 0 | 18100.0 | 0.01 | -49.65 | -77.7 | 1.23 | 4.24 | 108.47 | 1.54 | 1.32 | 71.11 | 0.92 | -1.08 | -9.8 | 0.07 | -22.22 | -36.36 | -266.80 | -181.94 | -397.58 |
| 20Q4 (5) | 8.27 | 743.88 | 8.53 | 0.08 | -88.89 | 300.0 | -0.78 | 82.63 | 9.3 | -0.45 | -364.71 | -400.0 | 8.35 | 391.18 | 10.16 | 0.02 | -66.67 | -71.43 | 0 | 0 | -100.0 | 0.03 | -70.37 | -72.87 | 1.18 | 19.19 | 81.54 | 1.52 | 15.15 | 43.4 | 0.93 | -1.06 | -10.58 | 0.09 | 0.0 | -25.0 | 325.59 | 680.75 | -5.14 |
| 20Q3 (4) | 0.98 | 140.16 | 0.0 | 0.72 | 460.0 | 0.0 | -4.49 | -468.35 | 0.0 | 0.17 | 383.33 | 0.0 | 1.7 | 164.39 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.09 | 75.68 | 0.0 | 0.99 | 200.0 | 0.0 | 1.32 | 112.9 | 0.0 | 0.94 | -5.05 | 0.0 | 0.09 | 0.0 | 0.0 | 41.70 | 129.05 | 0.0 |
| 20Q2 (3) | -2.44 | -234.07 | 0.0 | -0.2 | -233.33 | 0.0 | -0.79 | 3.66 | 0.0 | -0.06 | -700.0 | 0.0 | -2.64 | -250.0 | 0.0 | 0.03 | -25.0 | 0.0 | -0.45 | -4600.0 | 0.0 | 0.05 | -14.92 | 0.0 | 0.33 | -44.07 | 0.0 | 0.62 | -31.11 | 0.0 | 0.99 | -2.94 | 0.0 | 0.09 | -18.18 | 0.0 | -143.53 | -260.09 | 0.0 |
| 20Q1 (2) | 1.82 | -76.12 | 0.0 | -0.06 | -50.0 | 0.0 | -0.82 | 4.65 | 0.0 | 0.01 | 111.11 | 0.0 | 1.76 | -76.78 | 0.0 | 0.04 | -42.86 | 0.0 | 0.01 | 0.0 | 0.0 | 0.06 | -38.73 | 0.0 | 0.59 | -9.23 | 0.0 | 0.9 | -15.09 | 0.0 | 1.02 | -1.92 | 0.0 | 0.11 | -8.33 | 0.0 | 89.66 | -73.88 | 0.0 |
| 19Q4 (1) | 7.62 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 7.58 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 343.24 | 0.0 | 0.0 |
