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) | -3.08 | 0 | -4.27 | 0 | 4.94 | 366.04 | -0.89 | 0 | -7.35 | 0 | 4.54 | 2926.67 | 0 | 0 | 0.81 | 3164.88 | 12.28 | -0.08 | 5.96 | -45.12 | 0.78 | -1.27 | 0.01 | 0.0 | -45.63 | 0 |
| 2022 (9) | -4.27 | 0 | -0.15 | 0 | 1.06 | -85.4 | 0.33 | -47.62 | -4.42 | 0 | 0.15 | 36.36 | 0 | 0 | 0.02 | 6.36 | 12.29 | 12.55 | 10.86 | 33.74 | 0.79 | 1.28 | 0.01 | -50.0 | -36.62 | 0 |
| 2021 (8) | -2.94 | 0 | -3.81 | 0 | 7.26 | 0 | 0.63 | -32.26 | -6.75 | 0 | 0.11 | 37.5 | 0 | 0 | 0.02 | 22.37 | 10.92 | 90.91 | 8.12 | 76.14 | 0.78 | -8.24 | 0.02 | 0.0 | -32.96 | 0 |
| 2020 (7) | 12.71 | -5.99 | -0.42 | 0 | -7.83 | 0 | 0.93 | -69.51 | 12.29 | -8.15 | 0.08 | -20.0 | 0 | 0 | 0.02 | -24.53 | 5.72 | 2.88 | 4.61 | 60.07 | 0.85 | 13.33 | 0.02 | 0.0 | 231.93 | -37.38 |
| 2019 (6) | 13.52 | 336.13 | -0.14 | 0 | -12.88 | 0 | 3.05 | 0 | 13.38 | 412.64 | 0.1 | -28.57 | 0 | 0 | 0.03 | -42.61 | 5.56 | 16.32 | 2.88 | 36.49 | 0.75 | 341.18 | 0.02 | -91.3 | 370.41 | 199.91 |
| 2018 (5) | 3.1 | 0 | -0.49 | 0 | -2.45 | 0 | -0.77 | 0 | 2.61 | 0 | 0.14 | 7.69 | 0 | 0 | 0.04 | 7.17 | 4.78 | 47.99 | 2.11 | -25.44 | 0.17 | -10.53 | 0.23 | 4.55 | 123.51 | 0 |
| 2017 (4) | -6.55 | 0 | -0.52 | 0 | 5.08 | -77.04 | 1.54 | 0 | -7.07 | 0 | 0.13 | 62.5 | 0 | 0 | 0.04 | 44.16 | 3.23 | -15.22 | 2.83 | 13.2 | 0.19 | 5.56 | 0.22 | 2100.0 | -202.16 | 0 |
| 2016 (3) | -19.93 | 0 | -0.27 | 0 | 22.13 | 514.72 | -0.82 | 0 | -20.2 | 0 | 0.08 | -94.77 | 0 | 0 | 0.03 | -95.46 | 3.81 | 0.26 | 2.5 | -37.34 | 0.18 | -21.74 | 0.01 | 0.0 | -740.89 | 0 |
| 2015 (2) | -3.48 | 0 | -1.67 | 0 | 3.6 | 104.55 | 0.77 | 0 | -5.15 | 0 | 1.53 | 200.0 | 0 | 0 | 0.63 | 174.19 | 3.8 | 10.14 | 3.99 | 23.53 | 0.23 | -4.17 | 0.01 | 0.0 | -82.27 | 0 |
| 2014 (1) | 0.63 | -90.38 | -0.57 | 0 | 1.76 | 0 | -1.06 | 0 | 0.06 | -99.06 | 0.51 | 142.86 | 0 | 0 | 0.23 | 109.55 | 3.45 | 101.75 | 3.23 | 59.9 | 0.24 | -7.69 | 0.01 | 0 | 18.10 | -93.7 |
| 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) | -8.3 | -180.27 | -149.38 | 0.1 | 126.32 | -71.43 | 6.5 | 200.31 | 137.12 | 0.82 | 137.61 | 134.6 | -8.2 | -182.33 | -147.79 | 0.14 | 0.0 | 133.33 | 0 | 0 | 0 | 0.10 | -15.11 | 146.44 | 4.28 | 19.22 | 6.73 | 2.44 | 27.75 | 5.63 | 0.22 | 0.0 | 10.0 | 0 | 0 | 0 | -312.03 | -164.28 | -146.59 |
| 24Q2 (19) | 10.34 | 178.51 | 132.15 | -0.38 | -3700.0 | -375.0 | -6.48 | -156.06 | -122.4 | -2.18 | -178.99 | -115.84 | 9.96 | 175.57 | 130.89 | 0.14 | 1300.0 | 55.56 | 0 | 0 | 0 | 0.12 | 1213.92 | 80.88 | 3.59 | 29.14 | 23.37 | 1.91 | 61.86 | 76.85 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | 485.45 | 151.24 | 119.47 |
| 24Q1 (18) | -13.17 | -211.7 | -2787.76 | -0.01 | 99.77 | 95.24 | 11.56 | 285.26 | 4724.0 | 2.76 | 573.17 | 32.06 | -13.18 | -276.68 | -4807.14 | 0.01 | -99.76 | -92.86 | 0 | 0 | 0 | 0.01 | -99.72 | -89.8 | 2.78 | 10.32 | -2.46 | 1.18 | -11.94 | -4.84 | 0.21 | 23.53 | 5.0 | 0 | 0 | 0 | -947.48 | -221.35 | -2884.44 |
| 23Q4 (17) | 11.79 | -29.86 | 301.02 | -4.33 | -1337.14 | -2786.67 | -6.24 | 64.36 | -133.71 | 0.41 | 117.3 | 412.5 | 7.46 | -56.53 | 167.38 | 4.24 | 6966.67 | 4611.11 | 0 | 0 | 0 | 3.28 | 7711.5 | 5428.03 | 2.52 | -37.16 | -20.75 | 1.34 | -41.99 | -19.76 | 0.17 | -15.0 | -29.17 | 0 | 0 | 0 | 780.79 | 16.59 | 407.25 |
| 23Q3 (16) | 16.81 | 152.27 | 647.56 | 0.35 | 537.5 | 150.0 | -17.51 | -160.53 | -21987.5 | -2.37 | -134.65 | -265.73 | 17.16 | 153.23 | 685.67 | 0.06 | -33.33 | 200.0 | 0 | 0 | 0 | 0.04 | -37.69 | 233.43 | 4.01 | 37.8 | 33.67 | 2.31 | 113.89 | -24.01 | 0.2 | -4.76 | 11.11 | 0 | 0 | 0 | 669.72 | 126.86 | 802.44 |
| 23Q2 (15) | -32.16 | -6663.27 | -3639.53 | -0.08 | 61.9 | -260.0 | 28.93 | 11672.0 | 8666.67 | -1.01 | -148.33 | -9.78 | -32.24 | -11614.29 | -3880.25 | 0.09 | -35.71 | 350.0 | 0 | 0 | 0 | 0.07 | -25.94 | 415.43 | 2.91 | 2.11 | -20.27 | 1.08 | -12.9 | -69.23 | 0.21 | 5.0 | 16.67 | 0 | 0 | 0 | -2493.02 | -7426.44 | -10596.81 |
| 23Q1 (14) | 0.49 | -83.33 | 114.94 | -0.21 | -40.0 | -16.67 | -0.25 | 90.64 | -107.53 | 2.09 | 2512.5 | 903.85 | 0.28 | -89.96 | 108.09 | 0.14 | 55.56 | 600.0 | 0 | 0 | 0 | 0.09 | 53.35 | 537.65 | 2.85 | -10.38 | 15.85 | 1.24 | -25.75 | -53.03 | 0.2 | -16.67 | 5.26 | 0 | 0 | 0 | 34.03 | -77.89 | 129.36 |
| 22Q4 (13) | 2.94 | 195.77 | 167.74 | -0.15 | -207.14 | -66.67 | -2.67 | -3437.5 | -211.25 | 0.08 | -94.41 | -76.47 | 2.79 | 195.22 | 162.98 | 0.09 | 350.0 | 200.0 | 0 | 0 | 0 | 0.06 | 371.16 | 99.3 | 3.18 | 6.0 | 22.78 | 1.67 | -45.07 | -16.5 | 0.24 | 33.33 | 33.33 | 0 | 0 | 0 | 153.93 | 261.45 | 177.32 |
| 22Q3 (12) | -3.07 | -256.98 | -126.04 | 0.14 | 180.0 | 104.24 | 0.08 | -75.76 | 101.78 | 1.43 | 255.43 | -83.0 | -2.93 | -261.73 | -134.51 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.01 | -3.68 | -56.85 | 3.0 | -17.81 | 0.33 | 3.04 | -13.39 | 33.92 | 0.18 | 0.0 | -10.0 | 0 | 0 | 0 | -95.34 | -309.08 | -119.97 |
| 22Q2 (11) | -0.86 | 73.78 | 94.57 | 0.05 | 127.78 | 150.0 | 0.33 | -90.06 | -97.86 | -0.92 | -253.85 | 89.51 | -0.81 | 76.59 | 94.88 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | -8.38 | -23.4 | 3.65 | 48.37 | 14.06 | 3.51 | 32.95 | 65.57 | 0.18 | -5.26 | -10.0 | 0 | 0 | 0 | -23.31 | 79.89 | 96.58 |
| 22Q1 (10) | -3.28 | 24.42 | -160.29 | -0.18 | -100.0 | 59.09 | 3.32 | 38.33 | 154.97 | -0.26 | -176.47 | -140.62 | -3.46 | 21.9 | -169.2 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.01 | -52.07 | -17.37 | 2.46 | -5.02 | 14.95 | 2.64 | 32.0 | 52.6 | 0.19 | 5.56 | -9.52 | 0 | 0 | -100.0 | -115.90 | 41.78 | -141.55 |
| 21Q4 (9) | -4.34 | -136.81 | -161.39 | -0.09 | 97.27 | 10.0 | 2.4 | 153.33 | 141.38 | 0.34 | -95.96 | -67.31 | -4.43 | -152.18 | -163.56 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.03 | 2.01 | 12.46 | 2.59 | -13.38 | 78.62 | 2.0 | -11.89 | 94.17 | 0.18 | -10.0 | -5.26 | 0 | 0 | 0 | -199.08 | -141.71 | -134.35 |
| 21Q3 (8) | 11.79 | 174.48 | 78.1 | -3.3 | -16600.0 | -16400.0 | -4.5 | -129.22 | -16.88 | 8.41 | 195.9 | 625.0 | 8.49 | 153.7 | 28.64 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 0.03 | 70.99 | 65.48 | 2.99 | -6.56 | 79.04 | 2.27 | 7.08 | 42.77 | 0.2 | 0.0 | -23.08 | 0 | 0 | 0 | 477.33 | 169.96 | 33.39 |
| 21Q2 (7) | -15.83 | -390.99 | -299.87 | 0.02 | 104.55 | 140.0 | 15.4 | 354.97 | 293.22 | -8.77 | -1470.31 | -1561.67 | -15.81 | -416.2 | -300.89 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.02 | -1.17 | -44.72 | 3.2 | 49.53 | 135.29 | 2.12 | 22.54 | 85.96 | 0.2 | -4.76 | -9.09 | 0 | -100.0 | 0 | -682.33 | -344.58 | -217.17 |
| 21Q1 (6) | 5.44 | -23.06 | 161.12 | -0.44 | -340.0 | -76.0 | -6.04 | -4.14 | -161.63 | 0.64 | -38.46 | 134.22 | 5.0 | -28.26 | 154.64 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0.02 | -34.77 | 0 | 2.14 | 47.59 | 73.98 | 1.73 | 67.96 | 103.53 | 0.21 | 10.53 | 10.53 | 0.01 | 0 | 0.0 | 278.97 | -51.86 | 132.91 |
| 20Q4 (5) | 7.07 | 6.8 | -20.2 | -0.1 | -400.0 | -150.0 | -5.8 | -50.65 | 45.44 | 1.04 | -10.34 | 60.0 | 6.97 | 5.61 | -20.98 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.03 | 50.11 | 52.42 | 1.45 | -13.17 | -5.23 | 1.03 | -35.22 | 41.1 | 0.19 | -26.92 | -34.48 | 0 | 0 | -100.0 | 579.51 | 61.95 | -32.63 |
| 20Q3 (4) | 6.62 | -16.41 | 0.0 | -0.02 | 60.0 | 0.0 | -3.85 | 51.69 | 0.0 | 1.16 | 93.33 | 0.0 | 6.6 | -16.14 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.02 | -42.88 | 0.0 | 1.67 | 22.79 | 0.0 | 1.59 | 39.47 | 0.0 | 0.26 | 18.18 | 0.0 | 0 | 0 | 0.0 | 357.84 | -38.55 | 0.0 |
| 20Q2 (3) | 7.92 | 188.99 | 0.0 | -0.05 | 80.0 | 0.0 | -7.97 | -181.33 | 0.0 | 0.6 | 132.09 | 0.0 | 7.87 | 186.01 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0 | 0.0 | 1.36 | 10.57 | 0.0 | 1.14 | 34.12 | 0.0 | 0.22 | 15.79 | 0.0 | 0 | -100.0 | 0.0 | 582.35 | 168.7 | 0.0 |
| 20Q1 (2) | -8.9 | -200.45 | 0.0 | -0.25 | -525.0 | 0.0 | 9.8 | 192.19 | 0.0 | -1.87 | -387.69 | 0.0 | -9.15 | -203.74 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.23 | -19.61 | 0.0 | 0.85 | 16.44 | 0.0 | 0.19 | -34.48 | 0.0 | 0.01 | 0.0 | 0.0 | -847.62 | -198.54 | 0.0 |
| 19Q4 (1) | 8.86 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -10.63 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 8.82 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 860.19 | 0.0 | 0.0 |
