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) | 7.12 | -51.73 | -1.29 | 0 | 1.22 | 0 | 0.5 | 0 | 5.83 | -64.45 | 0.92 | 35.29 | -0.21 | 0 | 1.50 | 86.15 | 3.84 | -4.71 | 2.3 | -56.69 | 0.78 | 8.33 | 0 | 0 | 231.17 | -5.5 |
| 2022 (9) | 14.75 | 0 | 1.65 | 0 | -10.26 | 0 | -0.06 | 0 | 16.4 | 0 | 0.68 | -38.74 | 0.07 | 0 | 0.81 | -39.81 | 4.03 | -53.94 | 5.31 | -13.24 | 0.72 | 5.88 | 0 | 0 | 244.61 | 0 |
| 2021 (8) | -7.61 | 0 | -2.89 | 0 | 10.39 | 11444.44 | 0.36 | 100.0 | -10.5 | 0 | 1.11 | -24.49 | -0.36 | 0 | 1.34 | -51.79 | 8.75 | 212.5 | 6.12 | 243.82 | 0.68 | 0.0 | 0 | 0 | -111.91 | 0 |
| 2020 (7) | -0.7 | 0 | -1.52 | 0 | 0.09 | 0 | 0.18 | 0 | -2.22 | 0 | 1.47 | -53.92 | 0.28 | 0 | 2.78 | -54.41 | 2.8 | 33.33 | 1.78 | 5.33 | 0.68 | -5.56 | 0 | 0 | -28.46 | 0 |
| 2019 (6) | 4.08 | 19.3 | -3.89 | 0 | -2.17 | 0 | -0.47 | 0 | 0.19 | -93.93 | 3.19 | 1229.17 | -0.01 | 0 | 6.11 | 1286.91 | 2.1 | 70.73 | 1.69 | 302.38 | 0.72 | -4.0 | 0 | 0 | 169.29 | -42.08 |
| 2018 (5) | 3.42 | 0 | -0.29 | 0 | -2.99 | 0 | 0.18 | 0 | 3.13 | 0 | 0.24 | -82.35 | 0.16 | 0 | 0.44 | -82.99 | 1.23 | -35.26 | 0.42 | -53.85 | 0.75 | 0.0 | 0 | 0 | 292.31 | 0 |
| 2017 (4) | -0.67 | 0 | -1.47 | 0 | 1.74 | 0 | -0.2 | 0 | -2.14 | 0 | 1.36 | -69.71 | -0.03 | 0 | 2.59 | -72.31 | 1.9 | -49.33 | 0.91 | -63.01 | 0.75 | 5.63 | 0.01 | 0.0 | -40.12 | 0 |
| 2016 (3) | -3.75 | 0 | -5.06 | 0 | -0.61 | 0 | -0.06 | 0 | -8.81 | 0 | 4.49 | 152.25 | -0.01 | 0 | 9.34 | 148.47 | 3.75 | 84.73 | 2.46 | 117.7 | 0.71 | 1.43 | 0.01 | 0.0 | -117.92 | 0 |
| 2015 (2) | 7.89 | 165.66 | -1.2 | 0 | -2.66 | 0 | 0.78 | 0 | 6.69 | 0 | 1.78 | -63.37 | 0.03 | -50.0 | 3.76 | -55.31 | 2.03 | -51.67 | 1.13 | -63.07 | 0.7 | -4.11 | 0.01 | 0.0 | 428.80 | 448.64 |
| 2014 (1) | 2.97 | -65.22 | -4.69 | 0 | 0.19 | 0 | -0.6 | 0 | -1.72 | 0 | 4.86 | 659.38 | 0.06 | 0 | 8.42 | 671.6 | 4.2 | -14.11 | 3.06 | -13.56 | 0.73 | -2.67 | 0.01 | -50.0 | 78.16 | -60.55 |
| 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) | -3.15 | 63.79 | -608.06 | -0.4 | 48.72 | -463.64 | 4.6 | 286.55 | 292.47 | -0.33 | -3.12 | -273.68 | -3.55 | 62.55 | -586.3 | 0.37 | 208.33 | 15.62 | -0.49 | -88.46 | -508.33 | 1.56 | 163.91 | -19.84 | 1.91 | 36.43 | 61.86 | 1.25 | 12.61 | 62.34 | 0.2 | 5.26 | 11.11 | 0 | 0 | 0 | -217.24 | 67.54 | -432.87 |
| 24Q2 (19) | -8.7 | -310.14 | -87100.0 | -0.78 | -271.43 | 0.0 | 1.19 | 272.46 | -73.08 | -0.32 | -420.0 | -433.33 | -9.48 | -341.22 | -1131.17 | 0.12 | 140.0 | -76.47 | -0.26 | -2700.0 | -333.33 | 0.59 | 78.99 | -82.11 | 1.4 | 26.13 | 28.44 | 1.11 | 3.74 | 23.33 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0 | -669.23 | -305.3 | -73046.15 |
| 24Q1 (18) | 4.14 | 220.93 | -20.38 | -0.21 | 25.0 | 38.24 | -0.69 | -131.65 | 76.92 | 0.1 | -50.0 | -41.18 | 3.93 | 289.11 | -19.14 | 0.05 | -16.67 | 66.67 | 0.01 | 112.5 | 105.26 | 0.33 | -20.58 | 65.23 | 1.11 | 73.44 | 20.65 | 1.07 | 409.52 | 160.98 | 0.2 | -9.09 | 5.26 | 0 | 0 | 0 | 325.98 | 8.66 | -62.39 |
| 23Q4 (17) | 1.29 | 108.06 | -72.32 | -0.28 | -354.55 | 75.65 | 2.18 | 191.21 | 180.44 | 0.2 | 5.26 | 253.85 | 1.01 | 38.36 | -71.23 | 0.06 | -81.25 | -64.71 | -0.08 | -166.67 | -144.44 | 0.42 | -78.63 | -60.12 | 0.64 | -45.76 | 3300.0 | 0.21 | -72.73 | 148.84 | 0.22 | 22.22 | 22.22 | 0 | 0 | 0 | 300.00 | 359.68 | 0 |
| 23Q3 (16) | 0.62 | 6100.0 | -93.51 | 0.11 | 114.1 | 1200.0 | -2.39 | -154.07 | 67.31 | 0.19 | 416.67 | -5.0 | 0.73 | 194.81 | -92.36 | 0.32 | -37.25 | 146.15 | 0.12 | 300.0 | 340.0 | 1.95 | -41.12 | 189.5 | 1.18 | 8.26 | 521.05 | 0.77 | -14.44 | 40.0 | 0.18 | -5.26 | 0.0 | 0 | 0 | 0 | 65.26 | 7013.68 | -95.02 |
| 23Q2 (15) | 0.01 | -99.81 | -99.65 | -0.78 | -129.41 | 36.59 | 4.42 | 247.83 | 298.21 | -0.06 | -135.29 | 50.0 | -0.77 | -115.84 | -148.43 | 0.51 | 1600.0 | 168.42 | -0.06 | 68.42 | -700.0 | 3.31 | 1553.64 | 293.74 | 1.09 | 18.48 | -42.63 | 0.9 | 119.51 | -33.33 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 0.92 | -99.89 | -99.5 |
| 23Q1 (14) | 5.2 | 11.59 | 328.07 | -0.34 | 70.43 | -108.42 | -2.99 | -10.33 | -250.25 | 0.17 | 230.77 | 1800.0 | 4.86 | 38.46 | 176.14 | 0.03 | -82.35 | -85.0 | -0.19 | -205.56 | -137.5 | 0.20 | -80.83 | -73.94 | 0.92 | 4700.0 | -53.06 | 0.41 | 195.35 | -89.35 | 0.19 | 5.56 | 11.76 | 0 | 0 | 0 | 866.67 | 0 | 1628.07 |
| 22Q4 (13) | 4.66 | -51.26 | 282.75 | -1.15 | -11400.0 | -9.52 | -2.71 | 62.93 | -164.22 | -0.13 | -165.0 | -138.24 | 3.51 | -63.25 | 197.5 | 0.17 | 30.77 | -29.17 | 0.18 | 460.0 | 194.74 | 1.04 | 55.12 | 9.93 | -0.02 | -110.53 | -100.88 | -0.43 | -178.18 | -126.71 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 9.56 | 239.01 | 471.98 | -0.01 | 99.19 | 99.0 | -7.31 | -227.8 | -449.76 | 0.2 | 266.67 | 33.33 | 9.55 | 500.63 | 367.51 | 0.13 | -31.58 | -43.48 | -0.05 | -600.0 | -66.67 | 0.67 | -19.92 | -35.22 | 0.19 | -90.0 | -92.72 | 0.55 | -59.26 | -70.11 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 1309.59 | 610.52 | 1124.23 |
| 22Q2 (11) | 2.82 | 223.68 | 239.6 | -1.23 | -130.45 | -151.02 | -2.23 | -212.06 | -192.92 | -0.12 | -1100.0 | -140.0 | 1.59 | -9.66 | 163.35 | 0.19 | -5.0 | -47.22 | 0.01 | 112.5 | 110.0 | 0.84 | 9.47 | -57.41 | 1.9 | -3.06 | -14.41 | 1.35 | -64.94 | -6.9 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 184.31 | 424.97 | 247.82 |
| 22Q1 (10) | -2.28 | 10.59 | -385.11 | 4.04 | 484.76 | 1288.24 | 1.99 | -52.84 | 19.16 | -0.01 | -102.94 | 87.5 | 1.76 | 148.89 | 317.28 | 0.2 | -16.67 | -25.93 | -0.08 | 57.89 | -60.0 | 0.77 | -19.16 | -51.28 | 1.96 | -13.27 | 18.07 | 3.85 | 139.13 | 215.57 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | -56.72 | 60.41 | -67.74 |
| 21Q4 (9) | -2.55 | 0.78 | -50.0 | -1.05 | -5.0 | -180.77 | 4.22 | 101.91 | 494.39 | 0.34 | 126.67 | -35.85 | -3.6 | -0.84 | -800.0 | 0.24 | 4.35 | -7.69 | -0.19 | -533.33 | -176.0 | 0.95 | -8.59 | -43.15 | 2.26 | -13.41 | 169.05 | 1.61 | -12.5 | 168.33 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | -143.26 | -12.04 | 34.27 |
| 21Q3 (8) | -2.57 | -27.23 | -32.47 | -1.0 | -104.08 | -270.37 | 2.09 | -12.92 | 596.67 | 0.15 | 400.0 | 150.0 | -3.57 | -42.23 | -61.54 | 0.23 | -36.11 | -76.29 | -0.03 | 70.0 | -103.3 | 1.04 | -47.35 | -83.87 | 2.61 | 17.57 | 135.14 | 1.84 | 26.9 | 166.67 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | -127.86 | -2.54 | 43.98 |
| 21Q2 (7) | -2.02 | -329.79 | -384.51 | -0.49 | -44.12 | 66.21 | 2.4 | 43.71 | 658.14 | -0.05 | 37.5 | -162.5 | -2.51 | -209.88 | -239.19 | 0.36 | 33.33 | 125.0 | -0.1 | -100.0 | 88.89 | 1.97 | 25.21 | 54.03 | 2.22 | 33.73 | 217.14 | 1.45 | 18.85 | 291.89 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | -124.69 | -268.77 | -194.84 |
| 21Q1 (6) | -0.47 | 72.35 | -118.15 | -0.34 | -126.15 | 74.44 | 1.67 | 256.07 | 43.97 | -0.08 | -115.09 | 33.33 | -0.81 | -102.5 | -164.29 | 0.27 | 3.85 | 237.5 | -0.05 | -120.0 | -350.0 | 1.58 | -5.68 | 91.82 | 1.66 | 97.62 | 1006.67 | 1.22 | 103.33 | 1009.09 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0 | -33.81 | 84.49 | -103.66 |
| 20Q4 (5) | -1.7 | 12.37 | -189.01 | 1.3 | 581.48 | 280.56 | -1.07 | -456.67 | -434.38 | 0.53 | 276.67 | 229.27 | -0.4 | 81.9 | -133.61 | 0.26 | -73.2 | -16.13 | 0.25 | -72.53 | 1350.0 | 1.67 | -74.06 | -27.67 | 0.84 | -24.32 | 423.08 | 0.6 | -13.04 | 5900.0 | 0.18 | 12.5 | 5.88 | 0 | 0 | 0 | -217.95 | 4.51 | -120.54 |
| 20Q3 (4) | -1.94 | -373.24 | 0.0 | -0.27 | 81.38 | 0.0 | 0.3 | 169.77 | 0.0 | -0.3 | -475.0 | 0.0 | -2.21 | -198.65 | 0.0 | 0.97 | 506.25 | 0.0 | 0.91 | 201.11 | 0.0 | 6.45 | 402.72 | 0.0 | 1.11 | 58.57 | 0.0 | 0.69 | 86.49 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0.0 | -228.24 | -273.59 | 0.0 |
| 20Q2 (3) | 0.71 | -72.59 | 0.0 | -1.45 | -9.02 | 0.0 | -0.43 | -137.07 | 0.0 | 0.08 | 166.67 | 0.0 | -0.74 | -158.73 | 0.0 | 0.16 | 100.0 | 0.0 | -0.9 | -4600.0 | 0.0 | 1.28 | 55.93 | 0.0 | 0.7 | 366.67 | 0.0 | 0.37 | 236.36 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 131.48 | -85.79 | 0.0 |
| 20Q1 (2) | 2.59 | 35.6 | 0.0 | -1.33 | -84.72 | 0.0 | 1.16 | 262.5 | 0.0 | -0.12 | 70.73 | 0.0 | 1.26 | 5.88 | 0.0 | 0.08 | -74.19 | 0.0 | 0.02 | 200.0 | 0.0 | 0.82 | -64.43 | 0.0 | 0.15 | 157.69 | 0.0 | 0.11 | 1000.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 925.00 | -12.83 | 0.0 |
| 19Q4 (1) | 1.91 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1061.11 | 0.0 | 0.0 |
