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) | 2.71 | -64.81 | -3.97 | 0 | 3.21 | 0 | -0.25 | 0 | -1.26 | 0 | 4.01 | -8.03 | -0.05 | 0 | 10.23 | 12.31 | 2.4 | 1042.86 | 2.7 | 29.19 | 0.82 | -6.82 | 0 | 0 | 76.99 | -70.3 |
| 2022 (9) | 7.7 | 0 | -4.32 | 0 | -4.46 | 0 | -0.02 | 0 | 3.38 | 0 | 4.36 | 451.9 | 0 | 0 | 9.11 | 467.81 | 0.21 | 0 | 2.09 | 78.63 | 0.88 | -2.22 | 0 | 0 | 259.26 | 0 |
| 2021 (8) | -1.54 | 0 | -0.58 | 0 | 5.86 | 0 | -0.09 | 0 | -2.12 | 0 | 0.79 | 33.9 | -0.01 | 0 | 1.60 | 23.05 | -1.45 | 0 | 1.17 | -5.65 | 0.9 | 21.62 | 0 | 0 | -74.40 | 0 |
| 2020 (7) | 0.86 | -73.46 | -0.5 | 0 | -0.83 | 0 | 0.03 | -70.0 | 0.36 | -85.54 | 0.59 | -29.76 | -0.01 | 0 | 1.30 | -26.94 | 1.12 | -30.0 | 1.24 | -6.77 | 0.74 | 1.37 | 0 | 0 | 43.43 | -72.38 |
| 2019 (6) | 3.24 | 0 | -0.75 | 0 | -2.55 | 0 | 0.1 | 0 | 2.49 | 0 | 0.84 | -25.66 | -0.01 | 0 | 1.78 | -29.25 | 1.6 | 0 | 1.33 | 1109.09 | 0.73 | 12.31 | 0 | 0 | 157.28 | 0 |
| 2018 (5) | -1.67 | 0 | -1.08 | 0 | -1.25 | 0 | -0.02 | 0 | -2.75 | 0 | 1.13 | -74.43 | 0 | 0 | 2.52 | -74.77 | -0.44 | 0 | 0.11 | -63.33 | 0.65 | 35.42 | 0.05 | -16.67 | -206.17 | 0 |
| 2017 (4) | -3.69 | 0 | -4.14 | 0 | 5.04 | -6.32 | 0.16 | 0 | -7.83 | 0 | 4.42 | 2.55 | 0.12 | -93.44 | 9.99 | -2.25 | 0.71 | -63.96 | 0.3 | -80.0 | 0.48 | -2.04 | 0.06 | 500.0 | -439.29 | 0 |
| 2016 (3) | 1.25 | -48.13 | -2.39 | 0 | 5.38 | 540.48 | -0.49 | 0 | -1.14 | 0 | 4.31 | 281.42 | 1.83 | 0 | 10.22 | 277.16 | 1.97 | 40.71 | 1.5 | -14.77 | 0.49 | -3.92 | 0.01 | -50.0 | 62.50 | -40.61 |
| 2015 (2) | 2.41 | 117.12 | -2.58 | 0 | 0.84 | 0 | -0.41 | 0 | -0.17 | 0 | 1.13 | 197.37 | -1.24 | 0 | 2.71 | 220.62 | 1.4 | 21.74 | 1.76 | 16.56 | 0.51 | -8.93 | 0.02 | 0.0 | 105.24 | 98.15 |
| 2014 (1) | 1.11 | -55.24 | -1.2 | 0 | -1.3 | 0 | 0.13 | -61.76 | -0.09 | 0 | 0.38 | 58.33 | -0.81 | 0 | 0.85 | 59.25 | 1.15 | -52.48 | 1.51 | -21.76 | 0.56 | -8.2 | 0.02 | 100.0 | 53.11 | -45.39 |
| 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) | 0 | -100.0 | -100.0 | -1.88 | -669.7 | -52.85 | 0.69 | 97.14 | -53.69 | -0.45 | -400.0 | 0 | -1.88 | -413.33 | -283.67 | 1.14 | 315.09 | -10.24 | 0.2 | 200.0 | 0 | 10.08 | 305.01 | -14.28 | -0.06 | -112.0 | -105.66 | 0.17 | -80.23 | -90.06 | 0.18 | -21.74 | -5.26 | 0.02 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.27 | 228.57 | -76.11 | 0.33 | 152.38 | 135.11 | 0.35 | -80.0 | 118.75 | -0.09 | -132.14 | -550.0 | 0.6 | 171.43 | 215.79 | -0.53 | -176.81 | -196.36 | -0.2 | -433.33 | 48.72 | -4.92 | -158.0 | -178.57 | 0.5 | 1566.67 | 61.29 | 0.86 | 30.3 | 132.43 | 0.23 | 21.05 | 21.05 | 0 | 0 | 0 | 24.77 | 200.26 | -87.72 |
| 24Q1 (18) | -0.21 | 46.15 | -117.07 | -0.63 | 42.2 | 12.5 | 1.75 | 43.44 | 414.71 | 0.28 | 333.33 | 833.33 | -0.84 | 43.24 | -264.71 | 0.69 | -56.05 | 11.29 | 0.06 | -86.05 | 166.67 | 8.48 | -43.47 | 25.1 | 0.03 | -95.0 | -93.02 | 0.66 | 340.0 | 43.48 | 0.19 | -20.83 | 0.0 | 0 | 0 | 0 | -24.71 | 75.29 | -113.06 |
| 23Q4 (17) | -0.39 | -152.7 | -143.33 | -1.09 | 11.38 | 35.5 | 1.22 | -18.12 | -52.9 | -0.12 | 0 | -124.49 | -1.48 | -202.04 | -87.34 | 1.57 | 23.62 | -8.19 | 0.43 | 0 | 0 | 15.00 | 27.52 | 0.76 | 0.6 | -43.4 | 9.09 | 0.15 | -91.23 | -86.24 | 0.24 | 26.32 | 14.29 | 0 | 0 | 0 | -100.00 | -356.76 | -244.44 |
| 23Q3 (16) | 0.74 | -34.51 | -85.8 | -1.23 | -30.85 | 25.45 | 1.49 | 831.25 | 129.22 | 0 | -100.0 | 100.0 | -0.49 | -357.89 | -113.76 | 1.27 | 130.91 | -23.95 | 0 | 100.0 | 0 | 11.76 | 87.93 | -16.35 | 1.06 | 241.94 | 657.14 | 1.71 | 362.16 | 125.0 | 0.19 | 0.0 | -13.64 | 0 | 0 | 0 | 38.95 | -80.7 | -92.67 |
| 23Q2 (15) | 1.13 | -8.13 | -36.16 | -0.94 | -30.56 | -452.94 | 0.16 | -52.94 | 105.97 | 0.02 | -33.33 | 166.67 | 0.19 | -62.75 | -88.12 | 0.55 | -11.29 | 205.56 | -0.39 | -333.33 | 0 | 6.26 | -7.66 | 349.47 | 0.31 | -27.91 | 720.0 | 0.37 | -19.57 | 294.74 | 0.19 | 0.0 | -13.64 | 0 | 0 | 0 | 201.79 | 6.63 | -96.58 |
| 23Q1 (14) | 1.23 | 36.67 | 783.33 | -0.72 | 57.4 | 10.0 | 0.34 | -86.87 | -52.78 | 0.03 | -93.88 | 0 | 0.51 | 164.56 | 152.04 | 0.62 | -63.74 | -21.52 | -0.09 | 0 | 0 | 6.78 | -54.47 | -0.68 | 0.43 | -21.82 | 202.38 | 0.46 | -57.8 | 6.98 | 0.19 | -9.52 | -13.64 | 0 | 0 | 0 | 189.23 | 173.33 | 783.33 |
| 22Q4 (13) | 0.9 | -82.73 | 266.67 | -1.69 | -2.42 | 0 | 2.59 | 150.78 | -17.52 | 0.49 | 202.08 | 5000.0 | -0.79 | -122.19 | -46.3 | 1.71 | 2.4 | 317.07 | 0 | 0 | -100.0 | 14.88 | 5.87 | 399.47 | 0.55 | 292.86 | 241.03 | 1.09 | 43.42 | 11000.0 | 0.21 | -4.55 | -4.55 | 0 | 0 | 0 | 69.23 | -86.98 | 126.92 |
| 22Q3 (12) | 5.21 | 194.35 | 631.63 | -1.65 | -870.59 | -16400.0 | -5.1 | -90.3 | -477.78 | -0.48 | -1500.0 | -4700.0 | 3.56 | 122.5 | 459.6 | 1.67 | 827.78 | 16600.0 | 0 | 0 | 0 | 14.06 | 909.78 | 16712.46 | 0.14 | 380.0 | -46.15 | 0.76 | 500.0 | 7700.0 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 531.63 | -90.99 | 208.5 |
| 22Q2 (11) | 1.77 | 1083.33 | 132.89 | -0.17 | 78.75 | 46.88 | -2.68 | -472.22 | -3928.57 | -0.03 | 0 | 25.0 | 1.6 | 263.27 | 263.64 | 0.18 | -77.22 | 50.0 | 0 | 0 | 100.0 | 1.39 | -79.59 | 48.14 | -0.05 | 88.1 | 84.85 | -0.19 | -144.19 | -111.73 | 0.22 | 0.0 | -8.33 | 0 | 0 | 0 | 5900.00 | 21405.56 | 14339.47 |
| 22Q1 (10) | -0.18 | 66.67 | 76.92 | -0.8 | 0 | -220.0 | 0.72 | -77.07 | -44.19 | 0 | 100.0 | 100.0 | -0.98 | -81.48 | 4.85 | 0.79 | 92.68 | 216.0 | 0 | -100.0 | 0 | 6.82 | 128.96 | 193.9 | -0.42 | -7.69 | 57.58 | 0.43 | 4400.0 | 200.0 | 0.22 | 0.0 | -4.35 | 0 | 0 | 0 | -27.69 | 89.23 | 0 |
| 21Q4 (9) | -0.54 | 44.9 | 39.33 | 0 | 100.0 | 100.0 | 3.14 | 132.59 | 1595.24 | -0.01 | 0.0 | -120.0 | -0.54 | 45.45 | 46.53 | 0.41 | 4000.0 | 215.38 | 0.02 | 0 | 0 | 2.98 | 3463.66 | 187.42 | -0.39 | -250.0 | -875.0 | -0.01 | 0.0 | -125.0 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | -257.14 | 47.52 | 27.77 |
| 21Q3 (8) | -0.98 | -228.95 | -22.5 | -0.01 | 96.88 | 94.12 | 1.35 | 1828.57 | 610.53 | -0.01 | 75.0 | 0 | -0.99 | -325.0 | -2.06 | 0.01 | -91.67 | -95.45 | 0 | 100.0 | 0 | 0.08 | -91.1 | -95.15 | 0.26 | 178.79 | -61.19 | -0.01 | -100.62 | -101.82 | 0.21 | -12.5 | 31.25 | 0 | 0 | 0 | -490.00 | -1299.21 | -334.88 |
| 21Q2 (7) | 0.76 | 197.44 | 268.89 | -0.32 | -28.0 | -146.15 | 0.07 | -94.57 | 121.21 | -0.04 | -33.33 | 0 | 0.44 | 142.72 | 175.86 | 0.12 | -52.0 | -14.29 | -0.02 | 0 | 0 | 0.94 | -59.52 | -12.88 | -0.33 | 66.67 | -141.77 | 1.62 | 476.74 | 67.01 | 0.24 | 4.35 | 26.32 | 0 | 0 | 0 | 40.86 | 0 | 205.33 |
| 21Q1 (6) | -0.78 | 12.36 | -125.91 | -0.25 | -108.33 | -177.78 | 1.29 | 714.29 | 368.75 | -0.03 | -160.0 | -50.0 | -1.03 | -1.98 | -135.27 | 0.25 | 92.31 | 127.27 | 0 | 0 | 100.0 | 2.32 | 123.91 | 47.72 | -0.99 | -2375.0 | -230.0 | -0.43 | -1175.0 | -34.38 | 0.23 | 9.52 | 21.05 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.89 | -11.25 | -181.65 | -0.12 | 29.41 | 14.29 | -0.21 | -210.53 | 77.42 | 0.05 | 0 | 150.0 | -1.01 | -4.12 | -206.32 | 0.13 | -40.91 | -18.75 | 0 | 0 | 0 | 1.04 | -39.92 | -21.86 | -0.04 | -105.97 | -105.13 | 0.04 | -92.73 | -87.5 | 0.21 | 31.25 | 16.67 | 0 | 0 | 0 | -356.00 | -215.95 | -263.3 |
| 20Q3 (4) | -0.8 | -77.78 | 0.0 | -0.17 | -30.77 | 0.0 | 0.19 | 157.58 | 0.0 | 0 | 0 | 0.0 | -0.97 | -67.24 | 0.0 | 0.22 | 57.14 | 0.0 | 0 | 0 | 0.0 | 1.73 | 59.98 | 0.0 | 0.67 | -15.19 | 0.0 | 0.55 | -43.3 | 0.0 | 0.16 | -15.79 | 0.0 | 0 | 0 | 0.0 | -112.68 | -190.45 | 0.0 |
| 20Q2 (3) | -0.45 | -114.95 | 0.0 | -0.13 | -44.44 | 0.0 | -0.33 | 31.25 | 0.0 | 0 | 100.0 | 0.0 | -0.58 | -119.86 | 0.0 | 0.14 | 27.27 | 0.0 | 0 | 100.0 | 0.0 | 1.08 | -31.36 | 0.0 | 0.79 | 363.33 | 0.0 | 0.97 | 403.12 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | -38.79 | 0 | 0.0 |
| 20Q1 (2) | 3.01 | 176.15 | 0.0 | -0.09 | 35.71 | 0.0 | -0.48 | 48.39 | 0.0 | -0.02 | -200.0 | 0.0 | 2.92 | 207.37 | 0.0 | 0.11 | -31.25 | 0.0 | -0.01 | 0 | 0.0 | 1.57 | 18.45 | 0.0 | -0.3 | -138.46 | 0.0 | -0.32 | -200.0 | 0.0 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.09 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 218.00 | 0.0 | 0.0 |
