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) | 30.48 | 0 | 1.0 | -58.16 | -30.29 | 0 | 0.01 | 0 | 31.48 | 0 | 0.09 | -25.0 | -0.11 | 0 | 0.03 | -7.85 | 9.22 | -24.12 | 4.56 | -36.22 | 0.63 | -3.08 | 0.05 | 0.0 | 581.68 | 0 |
| 2022 (9) | -17.05 | 0 | 2.39 | 4680.0 | 9.64 | -24.92 | -0.11 | 0 | -14.66 | 0 | 0.12 | 33.33 | -0.03 | 0 | 0.03 | 40.07 | 12.15 | 14.19 | 7.15 | -18.56 | 0.65 | 0.0 | 0.05 | 25.0 | -217.20 | 0 |
| 2021 (8) | -12.7 | 0 | 0.05 | -89.36 | 12.84 | -56.47 | -0.44 | 0 | -12.65 | 0 | 0.09 | -35.71 | -0.07 | 0 | 0.02 | -47.4 | 10.64 | 149.18 | 8.78 | 86.02 | 0.65 | -4.41 | 0.04 | 0.0 | -134.11 | 0 |
| 2020 (7) | -24.4 | 0 | 0.47 | 0 | 29.5 | 0 | 0.48 | 336.36 | -23.93 | 0 | 0.14 | -17.65 | -0.02 | 0 | 0.04 | -35.38 | 4.27 | 10.62 | 4.72 | 104.33 | 0.68 | -1.45 | 0.04 | -20.0 | -448.53 | 0 |
| 2019 (6) | 22.65 | 0 | -0.05 | 0 | -23.75 | 0 | 0.11 | -21.43 | 22.6 | 0 | 0.17 | 21.43 | -0.03 | 0 | 0.06 | 39.81 | 3.86 | -44.38 | 2.31 | -43.24 | 0.69 | 146.43 | 0.05 | -16.67 | 742.62 | 0 |
| 2018 (5) | -18.78 | 0 | 1.01 | 172.97 | 19.86 | 103.28 | 0.14 | 0 | -17.77 | 0 | 0.14 | 40.0 | -0.06 | 0 | 0.05 | 24.22 | 6.94 | 41.63 | 4.07 | -5.79 | 0.28 | 0.0 | 0.06 | -25.0 | -425.85 | 0 |
| 2017 (4) | -9.63 | 0 | 0.37 | 0 | 9.77 | 0 | -0.42 | 0 | -9.26 | 0 | 0.1 | -71.43 | -0.06 | 0 | 0.04 | -76.93 | 4.9 | 42.44 | 4.32 | 47.44 | 0.28 | 3.7 | 0.08 | 0.0 | -205.77 | 0 |
| 2016 (3) | 8.37 | 44.06 | -0.09 | 0 | -7.95 | 0 | -0.61 | 0 | 8.28 | 27.98 | 0.35 | 45.83 | -0.11 | 0 | 0.16 | 54.85 | 3.44 | -26.34 | 2.93 | -13.31 | 0.27 | -6.9 | 0.08 | 0.0 | 255.18 | 64.7 |
| 2015 (2) | 5.81 | 486.87 | 0.66 | 0 | -9.05 | 0 | 0.11 | 0 | 6.47 | 652.33 | 0.24 | 140.0 | -0.11 | 0 | 0.10 | 183.52 | 4.67 | 27.6 | 3.38 | -7.4 | 0.29 | 0.0 | 0.08 | 0.0 | 154.93 | 529.12 |
| 2014 (1) | 0.99 | 0 | -0.13 | 0 | 1.7 | -81.64 | -0.16 | 0 | 0.86 | 0 | 0.1 | 66.67 | -0.06 | 0 | 0.04 | 79.77 | 3.66 | 190.48 | 3.65 | 58.7 | 0.29 | -12.12 | 0.08 | 0.0 | 24.63 | 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) | 3.44 | 140.95 | 613.43 | 0.07 | -89.06 | -89.23 | -3.42 | -130.0 | -197.16 | 0.32 | -39.62 | -11.11 | 3.51 | 145.23 | 17650.0 | 0.01 | -87.5 | -50.0 | -0.08 | -166.67 | -300.0 | 0.01 | -87.43 | -52.42 | 1.9 | 11.11 | -25.49 | 1.01 | 1.0 | -48.21 | 0.17 | 6.25 | 13.33 | 0.06 | 200.0 | 500.0 | 277.42 | 138.97 | 973.66 |
| 24Q2 (19) | -8.4 | -172.92 | -391.67 | 0.64 | 700.0 | -20.0 | 11.4 | 185.07 | 543.58 | 0.53 | 265.62 | 265.62 | -7.76 | -166.9 | -310.87 | 0.08 | 100.0 | 100.0 | -0.03 | 0 | -200.0 | 0.08 | 77.9 | 63.61 | 1.71 | 55.45 | -15.76 | 1.0 | 25.0 | -13.79 | 0.16 | 6.67 | 0.0 | 0.02 | 100.0 | 100.0 | -711.86 | -159.32 | -428.74 |
| 24Q1 (18) | 11.52 | 35.21 | -41.67 | 0.08 | 117.39 | 700.0 | -13.4 | -33.33 | 36.76 | -0.32 | -196.97 | 11.11 | 11.6 | 43.92 | -41.3 | 0.04 | 100.0 | 300.0 | 0 | 100.0 | 100.0 | 0.05 | 93.37 | 241.2 | 1.1 | -49.07 | -55.82 | 0.8 | 158.06 | -29.82 | 0.15 | 0.0 | -11.76 | 0.01 | 0.0 | 0.0 | 1200.00 | -33.8 | -19.8 |
| 23Q4 (17) | 8.52 | 1371.64 | -20.6 | -0.46 | -170.77 | -2200.0 | -10.05 | -385.51 | -4.91 | 0.33 | -8.33 | 450.0 | 8.06 | 40400.0 | -24.74 | 0.02 | 0.0 | 100.0 | -0.04 | -100.0 | -300.0 | 0.02 | 10.01 | 108.48 | 2.16 | -15.29 | -18.8 | 0.31 | -84.1 | -75.2 | 0.15 | 0.0 | -11.76 | 0.01 | 0.0 | 0.0 | 1812.77 | 5808.86 | 141.59 |
| 23Q3 (16) | -0.67 | -123.26 | 71.97 | 0.65 | -18.75 | 2266.67 | 3.52 | 236.96 | 1000.0 | 0.36 | 212.5 | -50.68 | -0.02 | -100.54 | 99.17 | 0.02 | -50.0 | -75.0 | -0.02 | -100.0 | 0 | 0.02 | -56.77 | -76.27 | 2.55 | 25.62 | -3.77 | 1.95 | 68.1 | 37.32 | 0.15 | -6.25 | -6.25 | 0.01 | 0.0 | 0.0 | -31.75 | -114.66 | 78.88 |
| 23Q2 (15) | 2.88 | -85.42 | 144.93 | 0.8 | 7900.0 | -67.08 | -2.57 | 87.87 | -145.65 | -0.32 | 11.11 | 36.0 | 3.68 | -81.38 | 192.46 | 0.04 | 300.0 | 300.0 | -0.01 | 66.67 | 0 | 0.05 | 271.0 | 443.66 | 2.03 | -18.47 | -45.28 | 1.16 | 1.75 | -45.28 | 0.16 | -5.88 | 0.0 | 0.01 | 0.0 | 0.0 | 216.54 | -85.53 | 177.36 |
| 23Q1 (14) | 19.75 | 84.06 | 204.11 | 0.01 | 150.0 | 0.0 | -21.19 | -121.19 | -259.92 | -0.36 | -700.0 | 12.2 | 19.76 | 84.5 | 204.22 | 0.01 | 0.0 | -66.67 | -0.03 | -200.0 | -50.0 | 0.01 | 18.15 | -45.08 | 2.49 | -6.39 | -20.45 | 1.14 | -8.8 | -51.69 | 0.17 | 0.0 | 6.25 | 0.01 | 0.0 | 0.0 | 1496.21 | 99.4 | 299.55 |
| 22Q4 (13) | 10.73 | 548.95 | 219.75 | -0.02 | 33.33 | 60.0 | -9.58 | -3093.75 | -191.76 | 0.06 | -91.78 | -80.65 | 10.71 | 542.56 | 218.87 | 0.01 | -87.5 | -80.0 | -0.01 | 0 | 0 | 0.01 | -87.48 | -76.11 | 2.66 | 0.38 | 9.92 | 1.25 | -11.97 | -31.32 | 0.17 | 6.25 | 6.25 | 0.01 | 0.0 | 0.0 | 750.35 | 599.19 | 266.65 |
| 22Q3 (12) | -2.39 | 62.71 | 81.77 | -0.03 | -101.23 | -116.67 | 0.32 | -94.32 | -97.66 | 0.73 | 246.0 | 235.19 | -2.42 | 39.2 | 81.28 | 0.08 | 700.0 | 700.0 | 0 | 0 | 100.0 | 0.09 | 890.61 | 907.91 | 2.65 | -28.57 | -9.25 | 1.42 | -33.02 | -44.75 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -150.31 | 46.3 | 68.58 |
| 22Q2 (11) | -6.41 | 66.21 | -203.55 | 2.43 | 24200.0 | 937.93 | 5.63 | -57.51 | 228.25 | -0.5 | -21.95 | -138.1 | -3.98 | 79.01 | -167.46 | 0.01 | -66.67 | -50.0 | 0 | 100.0 | 100.0 | 0.01 | -62.52 | -51.56 | 3.71 | 18.53 | 33.94 | 2.12 | -10.17 | -13.82 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -279.91 | 62.67 | -218.93 |
| 22Q1 (10) | -18.97 | -111.72 | -694.67 | 0.01 | 120.0 | -95.45 | 13.25 | 26.92 | 291.47 | -0.41 | -232.26 | 0 | -18.96 | -110.43 | -656.01 | 0.03 | -40.0 | 200.0 | -0.02 | 0 | 0.0 | 0.02 | -48.6 | 160.87 | 3.13 | 29.34 | 23.23 | 2.36 | 29.67 | 22.28 | 0.16 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | -749.80 | -66.53 | -595.95 |
| 21Q4 (9) | -8.96 | 31.66 | -33.93 | -0.05 | -127.78 | 44.44 | 10.44 | -23.8 | 7.41 | 0.31 | 157.41 | -50.0 | -9.01 | 30.32 | -32.89 | 0.05 | 400.0 | -16.67 | 0 | 100.0 | 100.0 | 0.05 | 428.17 | -17.74 | 2.42 | -17.12 | 142.0 | 1.82 | -29.18 | 36.84 | 0.16 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | -450.25 | 5.9 | -1.63 |
| 21Q3 (8) | -13.11 | -311.79 | 33.75 | 0.18 | 162.07 | -37.93 | 13.7 | 412.07 | -34.85 | -0.54 | -157.14 | -58.82 | -12.93 | -319.15 | 33.69 | 0.01 | -50.0 | -66.67 | -0.03 | -200.0 | 0 | 0.01 | -52.39 | -66.98 | 2.92 | 5.42 | 147.46 | 2.57 | 4.47 | 73.65 | 0.16 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | -478.47 | -303.29 | 59.87 |
| 21Q2 (7) | 6.19 | 94.04 | 62.47 | -0.29 | -231.82 | -680.0 | -4.39 | 36.56 | 11.85 | -0.21 | 0 | -625.0 | 5.9 | 73.02 | 52.85 | 0.02 | 100.0 | -50.0 | -0.01 | 50.0 | 0 | 0.02 | 101.85 | -65.24 | 2.77 | 9.06 | 161.32 | 2.46 | 27.46 | 76.98 | 0.16 | -5.88 | -5.88 | 0.01 | 0.0 | 0.0 | 235.36 | 55.68 | -3.01 |
| 21Q1 (6) | 3.19 | 147.68 | 284.39 | 0.22 | 344.44 | 4.76 | -6.92 | -171.19 | -286.02 | 0 | -100.0 | -100.0 | 3.41 | 150.29 | 324.34 | 0.01 | -83.33 | 0.0 | -0.02 | 0.0 | 0 | 0.01 | -83.79 | -40.56 | 2.54 | 154.0 | 149.02 | 1.93 | 45.11 | 278.43 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 151.18 | 134.12 | 160.3 |
| 20Q4 (5) | -6.69 | 66.2 | -1338.89 | -0.09 | -131.03 | 25.0 | 9.72 | -53.78 | 735.29 | 0.62 | 282.35 | 40.91 | -6.78 | 65.23 | -1714.29 | 0.06 | 100.0 | 50.0 | -0.02 | 0 | 0 | 0.06 | 112.01 | 1.69 | 1.0 | -15.25 | 203.03 | 1.33 | -10.14 | 786.67 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -443.05 | 62.84 | -370.75 |
| 20Q3 (4) | -19.79 | -619.42 | 0.0 | 0.29 | 480.0 | 0.0 | 21.03 | 522.29 | 0.0 | -0.34 | -950.0 | 0.0 | -19.5 | -605.18 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | -49.88 | 0.0 | 1.18 | 11.32 | 0.0 | 1.48 | 6.47 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1192.17 | -591.26 | 0.0 |
| 20Q2 (3) | 3.81 | 320.23 | 0.0 | 0.05 | -76.19 | 0.0 | -4.98 | -233.87 | 0.0 | 0.04 | -75.0 | 0.0 | 3.86 | 353.95 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.06 | 245.14 | 0.0 | 1.06 | 3.92 | 0.0 | 1.39 | 172.55 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 242.68 | 196.79 | 0.0 |
| 20Q1 (2) | -1.73 | -420.37 | 0.0 | 0.21 | 275.0 | 0.0 | 3.72 | 343.14 | 0.0 | 0.16 | -63.64 | 0.0 | -1.52 | -461.9 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | -72.27 | 0.0 | 1.02 | 209.09 | 0.0 | 0.51 | 240.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -250.72 | -253.22 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 163.64 | 0.0 | 0.0 |
