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) | 7.64 | 0 | -6.88 | 0 | 0.54 | 0 | -0.03 | 0 | 0.76 | 0 | 2.15 | 61.65 | -1.26 | 0 | 5.65 | 144.41 | -4.67 | 0 | -3.17 | 0 | 1.42 | 23.48 | 0.05 | 150.0 | 0.00 | 0 |
| 2022 (9) | -10.68 | 0 | 4.64 | -31.66 | -2.24 | 0 | 0.41 | 0 | -6.04 | 0 | 1.33 | 107.81 | 0 | 0 | 2.31 | 42.58 | -2.13 | 0 | -3.67 | 0 | 1.15 | -3.36 | 0.02 | 100.0 | 0.00 | 0 |
| 2021 (8) | -1.6 | 0 | 6.79 | 0 | -2.35 | 0 | -0.66 | 0 | 5.19 | 111.84 | 0.64 | 28.0 | 0 | 0 | 1.62 | 56.77 | -2.8 | 0 | 0.24 | 0.0 | 1.19 | 6.25 | 0.01 | 0.0 | -111.11 | 0 |
| 2020 (7) | 3.51 | -69.77 | -1.06 | 0 | 1.28 | 0 | -0.07 | 0 | 2.45 | 0 | 0.5 | -39.76 | 0 | 0 | 1.03 | -28.87 | -0.25 | 0 | 0.24 | -52.94 | 1.12 | -10.4 | 0.01 | -50.0 | 256.20 | -60.72 |
| 2019 (6) | 11.61 | 0 | -12.23 | 0 | -0.32 | 0 | -0.05 | 0 | -0.62 | 0 | 0.83 | 196.43 | 0 | 0 | 1.45 | 346.56 | 0.34 | -57.5 | 0.51 | -69.46 | 1.25 | 50.6 | 0.02 | -33.33 | 652.25 | 0 |
| 2018 (5) | -0.21 | 0 | 2.38 | -28.53 | 0.81 | 0 | 0.09 | -18.18 | 2.17 | 0 | 0.28 | -41.67 | 0 | 0 | 0.33 | -37.33 | 0.8 | -11.11 | 1.67 | 17.61 | 0.83 | 2.47 | 0.03 | -40.0 | -8.30 | 0 |
| 2017 (4) | -6.32 | 0 | 3.33 | 332.47 | -3.07 | 0 | 0.11 | -42.11 | -2.99 | 0 | 0.48 | 33.33 | 0 | 0 | 0.52 | 47.62 | 0.9 | -57.35 | 1.42 | -57.49 | 0.81 | -16.49 | 0.05 | 66.67 | -277.19 | 0 |
| 2016 (3) | -9.81 | 0 | 0.77 | 0 | -3.58 | 0 | 0.19 | -71.64 | -9.04 | 0 | 0.36 | -94.66 | 0 | 0 | 0.35 | -92.48 | 2.11 | -67.74 | 3.34 | -27.23 | 0.97 | -2.02 | 0.03 | 0 | -226.04 | 0 |
| 2015 (2) | 16.65 | 131.25 | -1.27 | 0 | -2.37 | 0 | 0.67 | 91.43 | 15.38 | 489.27 | 6.74 | 1042.37 | 0 | 0 | 4.68 | 1174.77 | 6.54 | 45.33 | 4.59 | 34.21 | 0.99 | -7.48 | 0 | 0 | 298.39 | 86.08 |
| 2014 (1) | 7.2 | 62.9 | -4.59 | 0 | -1.15 | 0 | 0.35 | 0 | 2.61 | 0 | 0.59 | -56.93 | 0 | 0 | 0.37 | -65.42 | 4.5 | 243.51 | 3.42 | 116.46 | 1.07 | 21.59 | 0 | 0 | 160.36 | -10.75 |
| 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) | -1.69 | -125.33 | -119.48 | 5.06 | 345.63 | 39.39 | -1.65 | 42.91 | -450.0 | -0.11 | -266.67 | 90.6 | 3.37 | 219.93 | 17.83 | 2.53 | 532.5 | 4960.0 | 0 | 0 | 100.0 | 24.40 | 366.6 | 5970.05 | -0.79 | -8.22 | 29.46 | 0.05 | -75.0 | 121.74 | 0.41 | 0.0 | 2.5 | 0.03 | 200.0 | 0 | -344.90 | -185.12 | 23.85 |
| 24Q2 (19) | -0.75 | -120.95 | -125.86 | -2.06 | -177.44 | 45.65 | -2.89 | -0.7 | -495.89 | -0.03 | 0 | -116.67 | -2.81 | -145.03 | -215.73 | 0.4 | -78.26 | -41.18 | 0 | 100.0 | 0 | 5.23 | -81.27 | -46.17 | -0.73 | 41.6 | 41.6 | 0.2 | 1100.0 | 120.2 | 0.41 | 2.5 | 7.89 | 0.01 | -50.0 | 0.0 | -120.97 | -113.52 | 0 |
| 24Q1 (18) | 3.58 | 541.98 | -43.35 | 2.66 | 138.95 | 2318.18 | -2.87 | -205.51 | -9.54 | 0 | -100.0 | 100.0 | 6.24 | 181.68 | -2.95 | 1.84 | 35.29 | 2528.57 | -0.07 | 0 | 0 | 27.92 | 105.1 | 3338.28 | -1.25 | -5.04 | -13.64 | -0.02 | 97.22 | 98.37 | 0.4 | 53.85 | 8.11 | 0.02 | -33.33 | 100.0 | 895.00 | 0 | 0 |
| 23Q4 (17) | -0.81 | -5.19 | -10.96 | -6.83 | -288.15 | -243.22 | 2.72 | 1006.67 | 187.46 | 1.02 | 187.18 | 148.78 | -7.64 | -367.13 | -180.88 | 1.36 | 2620.0 | 806.67 | 0 | 100.0 | 0 | 13.61 | 3287.07 | 1620.76 | -1.19 | -6.25 | -750.0 | -0.72 | -213.04 | 67.71 | 0.26 | -35.0 | 136.36 | 0.03 | 0 | 200.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.77 | -126.55 | 86.99 | 3.63 | 195.78 | -59.71 | -0.3 | -141.1 | 90.65 | -1.17 | -750.0 | -4000.0 | 2.86 | 421.35 | -7.44 | 0.05 | -92.65 | -93.98 | -1.26 | 0 | 0 | 0.40 | -95.86 | -90.79 | -1.12 | 10.4 | -600.0 | -0.23 | 76.77 | -144.23 | 0.4 | 5.26 | 8.11 | 0 | -100.0 | -100.0 | -452.94 | 0 | 31.14 |
| 23Q2 (15) | 2.9 | -54.11 | 166.21 | -3.79 | -3545.45 | -535.63 | 0.73 | 127.86 | -82.7 | 0.18 | 357.14 | 800.0 | -0.89 | -113.84 | 74.64 | 0.68 | 871.43 | 300.0 | 0 | 0 | 0 | 9.71 | 1096.24 | 572.0 | -1.25 | -13.64 | -50.6 | -0.99 | 19.51 | 1.98 | 0.38 | 2.7 | 11.76 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.32 | 965.75 | 1758.82 | 0.11 | 105.53 | 103.37 | -2.62 | 15.76 | -1771.43 | -0.07 | -117.07 | -16.67 | 6.43 | 336.4 | 320.21 | 0.07 | -53.33 | -61.11 | 0 | 0 | 0 | 0.81 | 2.65 | -64.81 | -1.1 | -685.71 | -10.0 | -1.23 | 44.84 | -29.47 | 0.37 | 236.36 | 12.12 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.73 | 87.67 | 58.05 | -1.99 | -122.09 | -119.8 | -3.11 | 3.12 | -788.57 | 0.41 | 1266.67 | 167.21 | -2.72 | -188.03 | -132.73 | 0.15 | -81.93 | -61.54 | 0 | 0 | 0 | 0.79 | -81.88 | -79.09 | -0.14 | 12.5 | 88.33 | -2.23 | -528.85 | -792.0 | 0.11 | -70.27 | -62.07 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -5.92 | -35.16 | -165.47 | 9.01 | 935.63 | 719.09 | -3.21 | -176.07 | -441.49 | 0.03 | 50.0 | 150.0 | 3.09 | 188.03 | 373.45 | 0.83 | 388.24 | 1085.71 | 0 | 0 | 0 | 4.37 | 202.03 | 469.47 | -0.16 | 80.72 | 82.8 | 0.52 | 151.49 | -3.7 | 0.37 | 8.82 | 23.33 | 0.01 | 0 | 0 | -657.78 | 0 | -147.77 |
| 22Q2 (11) | -4.38 | -1388.24 | -43900.0 | 0.87 | 126.69 | 111.31 | 4.22 | 3114.29 | 749.23 | 0.02 | 133.33 | 150.0 | -3.51 | -20.21 | 54.3 | 0.17 | -5.56 | 6.25 | 0 | 0 | 0 | 1.45 | -37.36 | -14.26 | -0.83 | 17.0 | -25.76 | -1.01 | -6.32 | -1018.18 | 0.34 | 3.03 | 13.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 0.34 | 119.54 | -85.59 | -3.26 | -132.44 | -197.6 | -0.14 | 60.0 | 93.89 | -0.06 | 90.16 | -220.0 | -2.92 | -135.14 | -151.23 | 0.18 | -53.85 | 500.0 | 0 | 0 | 0 | 2.31 | -38.99 | 710.0 | -1.0 | 16.67 | -9900.0 | -0.95 | -280.0 | -493.75 | 0.33 | 13.79 | 13.79 | 0 | -100.0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -1.74 | 21.97 | -5900.0 | 10.05 | 813.64 | 230.59 | -0.35 | -137.23 | -6.06 | -0.61 | -916.67 | -2133.33 | 8.31 | 835.4 | 170.68 | 0.39 | 457.14 | 178.57 | 0 | 0 | 0 | 3.78 | 393.38 | 273.41 | -1.2 | -29.03 | -400.0 | -0.25 | -146.3 | -180.65 | 0.29 | -3.33 | 0.0 | 0.01 | 0 | 0 | -3480.00 | -1210.85 | -69700.0 |
| 21Q3 (8) | -2.23 | -22400.0 | -337.25 | 1.1 | 114.3 | 182.09 | 0.94 | 244.62 | -75.13 | -0.06 | -50.0 | 0.0 | -1.13 | 85.29 | 38.92 | 0.07 | -56.25 | -63.16 | 0 | 0 | 0 | 0.77 | -54.52 | -48.63 | -0.93 | -40.91 | -2225.0 | 0.54 | 390.91 | 871.43 | 0.3 | 0.0 | 7.14 | 0 | 0 | 0 | -265.48 | -10984.52 | -9.31 |
| 21Q2 (7) | 0.01 | -99.58 | 103.12 | -7.69 | -330.24 | -1608.89 | -0.65 | 71.62 | -282.35 | -0.04 | -180.0 | 60.0 | -7.68 | -234.74 | -897.4 | 0.16 | 433.33 | 77.78 | 0 | 0 | 0 | 1.69 | 491.78 | 134.16 | -0.66 | -6500.0 | -186.96 | 0.11 | 168.75 | -26.67 | 0.3 | 3.45 | -6.25 | 0 | 0 | 0 | 2.44 | -99.87 | 103.58 |
| 21Q1 (6) | 2.36 | 7766.67 | -45.24 | 3.34 | 9.87 | 243.97 | -2.29 | -593.94 | -14.5 | 0.05 | 66.67 | 0 | 5.7 | 85.67 | 186.43 | 0.03 | -78.57 | -57.14 | 0 | 0 | 0 | 0.28 | -71.88 | -62.19 | -0.01 | -102.5 | 97.37 | -0.16 | -151.61 | 0.0 | 0.29 | 0.0 | 3.57 | 0 | 0 | 0 | 1815.38 | 36207.69 | -49.46 |
| 20Q4 (5) | 0.03 | 105.88 | -97.27 | 3.04 | 326.87 | 128.17 | -0.33 | -108.73 | -109.94 | 0.03 | 150.0 | 175.0 | 3.07 | 265.95 | 131.68 | 0.14 | -26.32 | 133.33 | 0 | 0 | 0 | 1.01 | -32.13 | 131.31 | 0.4 | 1100.0 | 110.53 | 0.31 | 542.86 | 520.0 | 0.29 | 3.57 | -19.44 | 0 | 0 | 0 | 5.00 | 102.06 | -98.14 |
| 20Q3 (4) | -0.51 | -59.38 | 0.0 | -1.34 | -197.78 | 0.0 | 3.78 | 2323.53 | 0.0 | -0.06 | 40.0 | 0.0 | -1.85 | -140.26 | 0.0 | 0.19 | 111.11 | 0.0 | 0 | 0 | 0.0 | 1.49 | 107.3 | 0.0 | -0.04 | 82.61 | 0.0 | -0.07 | -146.67 | 0.0 | 0.28 | -12.5 | 0.0 | 0 | 0 | 0.0 | -242.86 | -256.7 | 0.0 |
| 20Q2 (3) | -0.32 | -107.42 | 0.0 | -0.45 | 80.6 | 0.0 | -0.17 | 91.5 | 0.0 | -0.1 | 0 | 0.0 | -0.77 | -138.69 | 0.0 | 0.09 | 28.57 | 0.0 | 0 | 0 | 0.0 | 0.72 | -4.45 | 0.0 | -0.23 | 39.47 | 0.0 | 0.15 | 193.75 | 0.0 | 0.32 | 14.29 | 0.0 | 0 | 0 | 0.0 | -68.09 | -101.9 | 0.0 |
| 20Q1 (2) | 4.31 | 291.82 | 0.0 | -2.32 | 78.5 | 0.0 | -2.0 | -160.24 | 0.0 | 0 | 100.0 | 0.0 | 1.99 | 120.54 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 0.75 | 72.05 | 0.0 | -0.38 | -300.0 | 0.0 | -0.16 | -420.0 | 0.0 | 0.28 | -22.22 | 0.0 | 0 | 0 | 0.0 | 3591.67 | 1238.71 | 0.0 |
| 19Q4 (1) | 1.1 | 0.0 | 0.0 | -10.79 | 0.0 | 0.0 | 3.32 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -9.69 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 268.29 | 0.0 | 0.0 |
