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) | 12.81 | 461.84 | -2.36 | 0 | -3.14 | 0 | 0.22 | 0 | 10.45 | 0 | 1.68 | 211.11 | 0.93 | 0 | 0.78 | -52.27 | 9.34 | 0 | 13.92 | 0 | 2.18 | 8.46 | 0.02 | 0.0 | 79.47 | 0 |
| 2022 (9) | 2.28 | 0 | -4.3 | 0 | 2.45 | 124.77 | -0.11 | 0 | -2.02 | 0 | 0.54 | -55.74 | -1.49 | 0 | 1.64 | -76.37 | -7.9 | 0 | -6.84 | 0 | 2.01 | -16.25 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | -3.16 | 0 | -0.05 | 0 | 1.09 | -90.95 | -0.45 | 0 | -3.21 | 0 | 1.22 | -6.87 | 0.02 | 0.0 | 6.92 | 245.93 | -9.61 | 0 | -4.7 | 0 | 2.4 | -31.82 | 0.02 | 0.0 | 0.00 | 0 |
| 2020 (7) | -14.4 | 0 | 0.44 | 0 | 12.05 | 0 | 1.26 | 0 | -13.96 | 0 | 1.31 | 61.73 | 0.02 | -33.33 | 2.00 | 645.26 | -9.58 | 0 | -4.13 | 0 | 3.52 | -12.22 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (6) | 13.4 | 0 | -1.91 | 0 | -4.22 | 0 | 0 | 0 | 11.49 | 0 | 0.81 | -42.14 | 0.03 | 200.0 | 0.27 | -43.17 | 1.32 | -25.0 | 2.2 | -14.06 | 4.01 | 281.9 | 0.02 | 0.0 | 215.09 | 0 |
| 2018 (5) | -0.07 | 0 | -2.27 | 0 | -3.33 | 0 | 0.15 | -34.78 | -2.34 | 0 | 1.4 | 75.0 | 0.01 | 0.0 | 0.47 | 58.23 | 1.76 | -59.16 | 2.56 | -43.74 | 1.05 | 5.0 | 0.02 | -33.33 | -1.93 | 0 |
| 2017 (4) | 6.31 | -8.82 | -1.26 | 0 | -2.2 | 0 | 0.23 | 0 | 5.05 | 15.03 | 0.8 | -49.04 | 0.01 | 0 | 0.30 | -58.38 | 4.31 | 187.33 | 4.55 | 83.47 | 1.0 | 13.64 | 0.03 | 0.0 | 113.08 | -44.6 |
| 2016 (3) | 6.92 | -8.59 | -2.53 | 0 | -3.4 | 0 | -0.16 | 0 | 4.39 | -22.44 | 1.57 | 52.43 | 0 | 0 | 0.72 | 46.36 | 1.5 | -64.03 | 2.48 | -44.89 | 0.88 | -4.35 | 0.03 | -25.0 | 204.13 | 47.23 |
| 2015 (2) | 7.57 | 35.42 | -1.91 | 0 | -2.83 | 0 | -0.07 | 0 | 5.66 | 5.99 | 1.03 | 0.98 | -0.02 | 0 | 0.49 | -14.96 | 4.17 | 20.17 | 4.5 | 17.19 | 0.92 | -6.12 | 0.04 | -33.33 | 138.64 | 21.04 |
| 2014 (1) | 5.59 | 1.82 | -0.25 | 0 | -3.05 | 0 | 0.01 | -85.71 | 5.34 | -20.18 | 1.02 | 155.0 | 0.01 | 0 | 0.58 | 128.53 | 3.47 | -0.29 | 3.84 | 3.23 | 0.98 | -10.09 | 0.06 | -53.85 | 114.55 | 3.07 |
| 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) | 3.42 | -67.27 | -26.45 | -1.46 | -156.14 | -135.48 | -7.79 | -1754.76 | -9637.5 | -0.79 | -209.72 | -443.48 | 1.96 | -80.16 | -51.36 | 0.49 | 53.12 | -22.22 | 0 | 0 | -100.0 | 0.61 | 41.8 | -35.45 | 1.5 | -59.24 | -51.46 | 0.83 | -71.77 | -68.56 | 0.62 | 1.64 | 6.9 | 0.01 | 0.0 | 0 | 234.25 | -20.2 | 62.21 |
| 24Q2 (19) | 10.45 | 1.46 | 319.68 | -0.57 | -216.67 | -83.87 | -0.42 | 10.64 | 87.43 | 0.72 | 500.0 | 1128.57 | 9.88 | -2.37 | 353.21 | 0.32 | -42.86 | 18.52 | 0 | -100.0 | 100.0 | 0.43 | -54.23 | -12.11 | 3.68 | 4.55 | 71.16 | 2.94 | -9.54 | 30.67 | 0.61 | 1.67 | 17.31 | 0.01 | 0 | 0 | 293.54 | 9.72 | 226.55 |
| 24Q1 (18) | 10.3 | 900.0 | 121.98 | -0.18 | 93.57 | -113.04 | -0.47 | 77.07 | -120.09 | 0.12 | 150.0 | -60.0 | 10.12 | 671.75 | 68.11 | 0.56 | -15.15 | 409.09 | 0.6 | -34.07 | -60.0 | 0.94 | -13.45 | 181.91 | 3.52 | 15.03 | 238.46 | 3.25 | -59.88 | 249.46 | 0.6 | 3.45 | 20.0 | 0 | 0 | 0 | 267.53 | 2154.55 | -17.55 |
| 23Q4 (17) | 1.03 | -77.85 | -83.03 | -2.8 | -351.61 | -53.01 | -2.05 | -2462.5 | -441.67 | -0.24 | -204.35 | -1100.0 | -1.77 | -143.92 | -141.75 | 0.66 | 4.76 | 288.24 | 0.91 | 9000.0 | 165.0 | 1.09 | 14.92 | -0.83 | 3.06 | -0.97 | 346.77 | 8.1 | 206.82 | 810.53 | 0.58 | 0.0 | 13.73 | 0 | 0 | 0 | 11.87 | -91.78 | 0 |
| 23Q3 (16) | 4.65 | 86.75 | 1822.22 | -0.62 | -100.0 | 1.59 | -0.08 | 97.6 | -121.62 | 0.23 | 428.57 | -8.0 | 4.03 | 84.86 | 547.78 | 0.63 | 133.33 | 687.5 | 0.01 | 100.67 | 110.0 | 0.95 | 93.06 | -7.42 | 3.09 | 43.72 | 235.53 | 2.64 | 17.33 | 243.48 | 0.58 | 11.54 | 16.0 | 0 | 0 | 0 | 144.41 | 60.65 | 0 |
| 23Q2 (15) | 2.49 | -46.34 | 193.61 | -0.31 | -122.46 | 87.03 | -3.34 | -242.74 | -310.06 | -0.07 | -123.33 | -153.85 | 2.18 | -63.79 | 143.17 | 0.27 | 145.45 | 92.86 | -1.5 | -200.0 | 0 | 0.49 | 46.81 | -85.18 | 2.15 | 106.73 | 191.1 | 2.25 | 141.94 | 205.14 | 0.52 | 4.0 | 4.0 | 0 | 0 | 0 | 89.89 | -72.3 | 0 |
| 23Q1 (14) | 4.64 | -23.56 | 633.33 | 1.38 | 175.41 | 150.91 | 2.34 | 290.0 | 2227.27 | 0.3 | 1600.0 | 163.83 | 6.02 | 41.98 | 1981.25 | 0.11 | -35.29 | -26.67 | 1.5 | 207.14 | 0 | 0.33 | -69.55 | -87.84 | 1.04 | 183.87 | 151.49 | 0.93 | 181.58 | 154.07 | 0.5 | -1.96 | 2.04 | 0 | 0 | 0 | 324.48 | 0 | 0 |
| 22Q4 (13) | 6.07 | 2348.15 | 805.97 | -1.83 | -190.48 | -194.33 | 0.6 | 62.16 | 445.45 | -0.02 | -108.0 | 71.43 | 4.24 | 571.11 | 62.45 | 0.17 | 112.5 | -43.33 | -1.4 | -1300.0 | 0 | 1.10 | 7.28 | -79.04 | -1.24 | 45.61 | 16.78 | -1.14 | 38.04 | 11.63 | 0.51 | 2.0 | -7.27 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.27 | 89.85 | 53.45 | -0.63 | 73.64 | 47.5 | 0.37 | -76.73 | -36.21 | 0.25 | 92.31 | 177.78 | -0.9 | 82.18 | 49.44 | 0.08 | -42.86 | -74.19 | -0.1 | 0 | -600.0 | 1.02 | -69.09 | -91.65 | -2.28 | 3.39 | 14.61 | -1.84 | 14.02 | -14.29 | 0.5 | 0.0 | -18.03 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -2.66 | -205.75 | 10.14 | -2.39 | -534.55 | -1738.46 | 1.59 | 1545.45 | 189.09 | 0.13 | 127.66 | 0.0 | -5.05 | -1478.12 | -63.43 | 0.14 | -6.67 | 133.33 | 0 | 0 | 0 | 3.31 | 20.47 | 110.17 | -2.36 | -16.83 | 10.27 | -2.14 | -24.42 | -224.24 | 0.5 | 2.04 | -18.03 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.87 | -229.85 | -210.71 | 0.55 | -71.65 | 184.62 | -0.11 | -200.0 | 26.67 | -0.47 | -571.43 | 21.67 | -0.32 | -112.26 | 65.59 | 0.15 | -50.0 | -72.73 | 0 | 0 | 0 | 2.75 | -47.53 | -72.28 | -2.02 | -35.57 | 28.37 | -1.72 | -33.33 | -49.57 | 0.49 | -10.91 | -23.44 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.67 | 215.52 | 119.53 | 1.94 | 261.67 | 876.0 | 0.11 | -81.03 | 110.89 | -0.07 | -177.78 | 93.64 | 2.61 | 246.63 | 170.92 | 0.3 | -3.23 | -51.61 | 0 | -100.0 | 0 | 5.24 | -57.27 | -24.0 | -1.49 | 44.19 | 38.43 | -1.29 | 19.88 | -74.32 | 0.55 | -9.84 | -22.54 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.58 | 80.41 | 77.61 | -1.2 | -823.08 | -900.0 | 0.58 | 5.45 | -77.95 | 0.09 | -30.77 | -84.21 | -1.78 | 42.39 | 27.05 | 0.31 | 416.67 | 40.91 | 0.02 | 0 | 0 | 12.25 | 678.06 | 408.5 | -2.67 | -1.52 | 19.09 | -1.61 | -143.94 | 5.29 | 0.61 | 0.0 | -28.24 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -2.96 | -957.14 | -1309.52 | -0.13 | 80.0 | -125.49 | 0.55 | 466.67 | -93.8 | 0.13 | 121.67 | -93.4 | -3.09 | -232.26 | -1130.0 | 0.06 | -89.09 | 20.0 | 0 | 0 | -100.0 | 1.57 | -84.11 | -11.18 | -2.63 | 6.74 | 28.73 | -0.66 | 42.61 | 67.49 | 0.61 | -4.69 | -34.41 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.28 | 91.84 | 96.57 | -0.65 | -160.0 | -2266.67 | -0.15 | 85.15 | -109.68 | -0.6 | 45.45 | -252.94 | -0.93 | 74.73 | 88.57 | 0.55 | -11.29 | 30.95 | 0 | 0 | 0 | 9.91 | 43.85 | 949.98 | -2.82 | -16.53 | -1558.82 | -1.15 | -55.41 | -428.57 | 0.64 | -9.86 | -37.86 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q4 (5) | -3.43 | -32.43 | 31.81 | -0.25 | -266.67 | 63.24 | -1.01 | -138.4 | -250.75 | -1.1 | -292.98 | -11100.0 | -3.68 | -50.82 | 35.55 | 0.62 | 181.82 | 19.23 | 0 | 0 | -100.0 | 6.89 | 185.89 | 844.57 | -2.42 | 26.67 | -996.3 | -0.74 | 56.47 | -234.55 | 0.71 | -16.47 | -31.07 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | -2.59 | -1133.33 | 0.0 | 0.15 | -70.59 | 0.0 | 2.63 | -70.35 | 0.0 | 0.57 | -71.07 | 0.0 | -2.44 | -913.33 | 0.0 | 0.22 | 340.0 | 0.0 | 0 | -100.0 | 0.0 | 2.41 | 35.9 | 0.0 | -3.3 | 10.57 | 0.0 | -1.7 | 16.26 | 0.0 | 0.85 | -8.6 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.21 | 97.43 | 0.0 | 0.51 | 1600.0 | 0.0 | 8.87 | 472.26 | 0.0 | 1.97 | 1258.82 | 0.0 | 0.3 | 103.69 | 0.0 | 0.05 | -88.1 | 0.0 | 0.01 | 0 | 0.0 | 1.77 | 87.86 | 0.0 | -3.69 | -2070.59 | 0.0 | -2.03 | -680.0 | 0.0 | 0.93 | -9.71 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -8.17 | -62.43 | 0.0 | 0.03 | 104.41 | 0.0 | 1.55 | 131.34 | 0.0 | -0.17 | -1800.0 | 0.0 | -8.14 | -42.56 | 0.0 | 0.42 | -19.23 | 0.0 | 0 | -100.0 | 0.0 | 0.94 | 29.41 | 0.0 | -0.17 | -162.96 | 0.0 | 0.35 | -36.36 | 0.0 | 1.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -592.03 | -85.97 | 0.0 |
| 19Q4 (1) | -5.03 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -5.71 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -318.35 | 0.0 | 0.0 |
