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) | 1.87 | 0 | -4.82 | 0 | 0.51 | 0 | 4.49 | 0 | -2.95 | 0 | 5.17 | -59.51 | 0 | 0 | 4.35 | -44.78 | -16.39 | 0 | -12.23 | 0 | 5.39 | 4.86 | 1.67 | 36.89 | 0.00 | 0 |
| 2022 (9) | -35.29 | 0 | -12.74 | 0 | -2.24 | 0 | -11.83 | 0 | -48.03 | 0 | 12.77 | 39.26 | 0 | 0 | 7.88 | 104.88 | 7.93 | -86.5 | 10.42 | -79.06 | 5.14 | 25.37 | 1.22 | 4.27 | -210.31 | 0 |
| 2021 (8) | 82.9 | 1730.02 | -18.11 | 0 | -2.85 | 0 | 0 | 0 | 64.79 | 0 | 9.17 | 159.04 | 0 | 0 | 3.85 | 65.85 | 58.75 | 408.66 | 49.76 | 362.45 | 4.1 | 31.41 | 1.17 | 4.46 | 150.65 | 398.82 |
| 2020 (7) | 4.53 | -75.5 | -5.04 | 0 | 8.92 | 0 | 0.02 | 0 | -0.51 | 0 | 3.54 | 32.09 | 0 | 0 | 2.32 | 3.68 | 11.55 | 100.87 | 10.76 | 116.5 | 3.12 | -21.8 | 1.12 | 31.76 | 30.20 | -83.98 |
| 2019 (6) | 18.49 | 0 | -3.24 | 0 | -6.42 | 0 | -0.02 | 0 | 15.25 | 0 | 2.68 | -37.09 | 0 | 0 | 2.24 | -39.34 | 5.75 | -28.66 | 4.97 | -29.7 | 3.99 | 0.0 | 0.85 | 1.19 | 188.48 | 0 |
| 2018 (5) | -5.97 | 0 | -2.22 | 0 | -1.72 | 0 | -0.09 | 0 | -8.19 | 0 | 4.26 | 30.28 | 0 | 0 | 3.69 | 17.9 | 8.06 | 10.26 | 7.07 | -18.27 | 3.99 | 20.18 | 0.84 | -16.0 | -50.17 | 0 |
| 2017 (4) | 9.51 | -15.54 | -0.59 | 0 | -3.26 | 0 | -0.62 | 0 | 8.92 | -33.93 | 3.27 | 14.34 | 0 | 0 | 3.13 | 1.7 | 7.31 | 135.81 | 8.65 | 44.65 | 3.32 | 32.27 | 1.0 | 203.03 | 73.32 | -42.57 |
| 2016 (3) | 11.26 | 0 | 2.24 | -74.37 | -3.05 | 0 | 0.22 | 0 | 13.5 | 0 | 2.86 | 11.72 | 0 | 0 | 3.07 | 11.3 | 3.1 | -9.88 | 5.98 | 21.79 | 2.51 | 79.29 | 0.33 | -70.54 | 127.66 | 0 |
| 2015 (2) | -15.47 | 0 | 8.74 | 0 | -6.76 | 0 | -0.34 | 0 | -6.73 | 0 | 2.56 | 146.15 | 0 | 0 | 2.76 | 160.18 | 3.44 | -62.97 | 4.91 | -56.32 | 1.4 | 38.61 | 1.12 | -27.74 | -208.21 | 0 |
| 2014 (1) | 13.1 | 6.76 | -1.85 | 0 | -3.58 | 0 | -0.29 | 0 | 11.25 | 38.55 | 1.04 | -65.56 | -0.27 | 0 | 1.06 | -76.08 | 9.29 | 121.19 | 11.24 | 67.76 | 1.01 | 34.67 | 1.55 | 25.0 | 94.93 | -32.77 |
| 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) | -2.62 | -168.23 | -225.36 | -0.61 | 61.88 | 45.54 | 2.77 | 237.13 | 311.45 | -0.49 | -112.63 | -219.51 | -3.23 | -244.2 | -432.99 | 0.8 | -20.79 | 56.86 | 0 | 0 | 0 | 2.34 | -16.92 | 38.89 | 0.41 | 4000.0 | 110.82 | 2.08 | -15.45 | 230.0 | 1.14 | -5.0 | -13.64 | 0.37 | 0.0 | -13.95 | -72.98 | -176.59 | -105.24 |
| 24Q2 (19) | 3.84 | -6.57 | -21.79 | -1.6 | -33.33 | -233.33 | -2.02 | 65.05 | -96.12 | 3.88 | 3427.27 | 1747.62 | 2.24 | -23.02 | -63.34 | 1.01 | 87.04 | -14.41 | 0 | 0 | 0 | 2.82 | 74.39 | -28.73 | 0.01 | 100.37 | 100.21 | 2.46 | 524.14 | 343.56 | 1.2 | -1.64 | -11.11 | 0.37 | 0.0 | -11.9 | 95.29 | -76.58 | -85.25 |
| 24Q1 (18) | 4.11 | 304.48 | 231.73 | -1.2 | -15.38 | 68.83 | -5.78 | -650.65 | -259.67 | 0.11 | -96.65 | -81.36 | 2.91 | 195.41 | 141.75 | 0.54 | -22.86 | -80.51 | 0 | 0 | 0 | 1.62 | -26.88 | -84.13 | -2.71 | 34.38 | 27.35 | -0.58 | 90.22 | 84.28 | 1.22 | -6.15 | -14.08 | 0.37 | -7.5 | -11.9 | 406.93 | 0 | 0 |
| 23Q4 (17) | -2.01 | -196.17 | 85.31 | -1.04 | 7.14 | 85.43 | -0.77 | 41.22 | -107.4 | 3.28 | 700.0 | 247.75 | -3.05 | -414.43 | 85.35 | 0.7 | 37.25 | -90.3 | 0 | 0 | 0 | 2.21 | 31.09 | -91.83 | -4.13 | -8.97 | 45.3 | -5.93 | -270.62 | 36.85 | 1.3 | -1.52 | -4.41 | 0.4 | -6.98 | 17.65 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 2.09 | -57.43 | 114.3 | -1.12 | -193.33 | -273.33 | -1.31 | -27.18 | 92.55 | 0.41 | 95.24 | -87.07 | 0.97 | -84.12 | 106.5 | 0.51 | -56.78 | -58.87 | 0 | 0 | 0 | 1.69 | -57.37 | -52.35 | -3.79 | 19.87 | -1014.71 | -1.6 | -58.42 | -292.77 | 1.32 | -2.22 | 2.33 | 0.43 | 2.38 | 34.38 | 1393.33 | 115.67 | 332.54 |
| 23Q2 (15) | 4.91 | 257.37 | 160.54 | 1.2 | 131.17 | 134.99 | -1.03 | -128.45 | -112.45 | 0.21 | -64.41 | 105.05 | 6.11 | 187.66 | 152.95 | 1.18 | -57.4 | -55.64 | 0 | 0 | 0 | 3.96 | -61.17 | -26.2 | -4.73 | -26.81 | -165.6 | -1.01 | 72.63 | -110.73 | 1.35 | -4.93 | 7.14 | 0.42 | 0.0 | 44.83 | 646.05 | 0 | 973.09 |
| 23Q1 (14) | -3.12 | 77.19 | -378.57 | -3.85 | 46.08 | -105.88 | 3.62 | -65.19 | 208.71 | 0.59 | 126.58 | 106.84 | -6.97 | 66.52 | -829.33 | 2.77 | -61.63 | 67.88 | 0 | 0 | 0 | 10.20 | -62.34 | 213.95 | -3.73 | 50.6 | -143.37 | -3.69 | 60.7 | -138.56 | 1.42 | 4.41 | 14.52 | 0.42 | 23.53 | 50.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -13.68 | 6.43 | -176.9 | -7.14 | -2280.0 | 26.62 | 10.4 | 159.16 | 548.28 | -2.22 | -170.03 | 0 | -20.82 | -39.54 | -358.31 | 7.22 | 482.26 | 759.52 | 0 | 0 | 0 | 27.07 | 664.34 | 1786.96 | -7.55 | -2120.59 | -151.78 | -9.39 | -1231.33 | -182.88 | 1.36 | 5.43 | 15.25 | 0.34 | 6.25 | 30.77 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -14.62 | -80.27 | -146.44 | -0.3 | 91.25 | 91.23 | -17.58 | -312.58 | -563.4 | 3.17 | 176.2 | 0 | -14.92 | -29.29 | -153.17 | 1.24 | -53.38 | -57.97 | 0 | 0 | 0 | 3.54 | -33.97 | -17.84 | -0.34 | -104.72 | -101.57 | 0.83 | -91.18 | -95.64 | 1.29 | 2.38 | 16.22 | 0.32 | 10.34 | 6.67 | -599.18 | -709.74 | -489.43 |
| 22Q2 (11) | -8.11 | -824.11 | -140.92 | -3.43 | -83.42 | -19.1 | 8.27 | 348.35 | 2397.22 | -4.16 | 51.74 | 0 | -11.54 | -1438.67 | -168.12 | 2.66 | 61.21 | -3.27 | 0 | 0 | 0 | 5.36 | 65.18 | 20.45 | 7.21 | -16.16 | -55.6 | 9.41 | -1.67 | -27.28 | 1.26 | 1.61 | 27.27 | 0.29 | 3.57 | -6.45 | -74.00 | -832.7 | -153.16 |
| 22Q1 (10) | 1.12 | -93.7 | -91.88 | -1.87 | 80.78 | 10.1 | -3.33 | -43.53 | -234.82 | -8.62 | 0 | -86100.0 | -0.75 | -109.31 | -106.4 | 1.65 | 96.43 | -37.02 | 0 | 0 | 0 | 3.25 | 126.35 | -38.39 | 8.6 | -41.02 | 35.86 | 9.57 | -15.53 | 48.37 | 1.24 | 5.08 | 53.09 | 0.28 | 7.69 | -9.68 | 10.10 | -92.75 | -94.46 |
| 21Q4 (9) | 17.79 | -43.49 | 52.18 | -9.73 | -184.5 | -672.22 | -2.32 | 12.45 | -180.0 | 0 | 0 | -100.0 | 8.06 | -71.28 | -22.72 | 0.84 | -71.53 | 18.31 | 0 | 0 | 0 | 1.43 | -66.72 | -11.21 | 14.58 | -32.5 | 568.81 | 11.33 | -40.52 | 358.7 | 1.18 | 6.31 | 55.26 | 0.26 | -13.33 | -16.13 | 139.31 | -9.46 | -57.81 |
| 21Q3 (8) | 31.48 | 58.83 | 1486.78 | -3.42 | -18.75 | -72.73 | -2.65 | -636.11 | -206.85 | 0 | 0 | 0 | 28.06 | 65.64 | 760.24 | 2.95 | 7.27 | 109.22 | 0 | 0 | 0 | 4.31 | -3.2 | 22.27 | 21.6 | 33.0 | 721.29 | 19.05 | 47.22 | 700.42 | 1.11 | 12.12 | 40.51 | 0.3 | -3.23 | 3.45 | 153.86 | 10.54 | 334.52 |
| 21Q2 (7) | 19.82 | 43.62 | 781.1 | -2.88 | -38.46 | -166.67 | -0.36 | -114.57 | -118.18 | 0 | 100.0 | -100.0 | 16.94 | 44.54 | 524.56 | 2.75 | 4.96 | 257.14 | 0 | 0 | 0 | 4.45 | -15.5 | 85.71 | 16.24 | 156.56 | 383.33 | 12.94 | 100.62 | 362.14 | 0.99 | 22.22 | 23.75 | 0.31 | 0.0 | 14.81 | 139.19 | -23.65 | 285.1 |
| 21Q1 (6) | 13.8 | 18.05 | 796.97 | -2.08 | -65.08 | -188.89 | 2.47 | -14.83 | 58.33 | -0.01 | -200.0 | 66.67 | 11.72 | 12.37 | 534.07 | 2.62 | 269.01 | 296.97 | 0 | 0 | 0 | 5.27 | 226.18 | 192.6 | 6.33 | 190.37 | 87.28 | 6.45 | 161.13 | 106.73 | 0.81 | 6.58 | 5.19 | 0.31 | 0.0 | 24.0 | 182.30 | -44.8 | 481.17 |
| 20Q4 (5) | 11.69 | 614.98 | 266.46 | -1.26 | 36.36 | -584.62 | 2.9 | 16.94 | 392.93 | 0.01 | 0 | 150.0 | 10.43 | 345.41 | 202.32 | 0.71 | -49.65 | 16.39 | 0 | 0 | 0 | 1.62 | -54.17 | -18.47 | 2.18 | -17.11 | -32.51 | 2.47 | 3.78 | 17.62 | 0.76 | -3.8 | -10.59 | 0.31 | 6.9 | 63.16 | 330.23 | 603.34 | 225.05 |
| 20Q3 (4) | -2.27 | 21.99 | 0.0 | -1.98 | -83.33 | 0.0 | 2.48 | 25.25 | 0.0 | 0 | -100.0 | 0.0 | -4.25 | -6.52 | 0.0 | 1.41 | 83.12 | 0.0 | 0 | 0 | 0.0 | 3.53 | 47.03 | 0.0 | 2.63 | -21.73 | 0.0 | 2.38 | -15.0 | 0.0 | 0.79 | -1.25 | 0.0 | 0.29 | 7.41 | 0.0 | -65.61 | 12.75 | 0.0 |
| 20Q2 (3) | -2.91 | -46.97 | 0.0 | -1.08 | -50.0 | 0.0 | 1.98 | 26.92 | 0.0 | 0.04 | 233.33 | 0.0 | -3.99 | -47.78 | 0.0 | 0.77 | 16.67 | 0.0 | 0 | 0 | 0.0 | 2.40 | 33.13 | 0.0 | 3.36 | -0.59 | 0.0 | 2.8 | -10.26 | 0.0 | 0.8 | 3.9 | 0.0 | 0.27 | 8.0 | 0.0 | -75.19 | -57.22 | 0.0 |
| 20Q1 (2) | -1.98 | -162.07 | 0.0 | -0.72 | -376.92 | 0.0 | 1.56 | 257.58 | 0.0 | -0.03 | -50.0 | 0.0 | -2.7 | -178.26 | 0.0 | 0.66 | 8.2 | 0.0 | 0 | 0 | 0.0 | 1.80 | -9.11 | 0.0 | 3.38 | 4.64 | 0.0 | 3.12 | 48.57 | 0.0 | 0.77 | -9.41 | 0.0 | 0.25 | 31.58 | 0.0 | -47.83 | -147.08 | 0.0 |
| 19Q4 (1) | 3.19 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 101.59 | 0.0 | 0.0 |
