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) | 8.77 | 0 | 0.13 | 0 | -3.43 | 0 | 0.12 | 0 | 8.9 | 0 | 0.53 | -58.59 | 0 | 0 | 1.85 | -13.32 | -0.9 | 0 | -0.66 | 0 | 0.92 | 3.37 | 0.03 | 0.0 | 3024.14 | 0 |
| 2022 (9) | -4.53 | 0 | -1.26 | 0 | 5.85 | 0 | -0.25 | 0 | -5.79 | 0 | 1.28 | 88.24 | -0.02 | 0 | 2.13 | 10.48 | 2.87 | 80.5 | 2.61 | 76.35 | 0.89 | 21.92 | 0.03 | 0.0 | -128.33 | 0 |
| 2021 (8) | -1.01 | 0 | 0.56 | 86.67 | -0.5 | 0 | -0.1 | 0 | -0.45 | 0 | 0.68 | 134.48 | 0.06 | 0 | 1.93 | 87.79 | 1.59 | 27.2 | 1.48 | -1.33 | 0.73 | 14.06 | 0.03 | 200.0 | -45.09 | 0 |
| 2020 (7) | 2.06 | -25.9 | 0.3 | -93.55 | -3.84 | 0 | -0.05 | 0 | 2.36 | -68.24 | 0.29 | -9.38 | -0.06 | 0 | 1.03 | -25.81 | 1.25 | 104.92 | 1.5 | -16.67 | 0.64 | -1.54 | 0.01 | -50.0 | 95.81 | -14.87 |
| 2019 (6) | 2.78 | 334.38 | 4.65 | 0 | -5.03 | 0 | 0.17 | 325.0 | 7.43 | 0 | 0.32 | -53.62 | 0.11 | 0 | 1.38 | -36.1 | 0.61 | 0 | 1.8 | 0 | 0.65 | 0.0 | 0.02 | 0.0 | 112.55 | 0 |
| 2018 (5) | 0.64 | -72.17 | -3.04 | 0 | -2.17 | 0 | 0.04 | 33.33 | -2.4 | 0 | 0.69 | 109.09 | -0.12 | 0 | 2.17 | 170.82 | -1.62 | 0 | -2.3 | 0 | 0.65 | 10.17 | 0.02 | -33.33 | 0.00 | 0 |
| 2017 (4) | 2.3 | 44.65 | 0.14 | 0 | -1.31 | 0 | 0.03 | 0 | 2.44 | 0 | 0.33 | -89.07 | -0.08 | 0 | 0.80 | -86.49 | 0.21 | -89.55 | 1.12 | -37.78 | 0.59 | 18.0 | 0.03 | 50.0 | 132.18 | 92.87 |
| 2016 (3) | 1.59 | 0 | -4.3 | 0 | 6.02 | 40.65 | -0.11 | 0 | -2.71 | 0 | 3.02 | 411.86 | 0.02 | 0 | 5.92 | 234.08 | 2.01 | 28.85 | 1.8 | 5.88 | 0.5 | 66.67 | 0.02 | 100.0 | 68.53 | 0 |
| 2015 (2) | -3.88 | 0 | -1.23 | 0 | 4.28 | 0 | 0.08 | 0 | -5.11 | 0 | 0.59 | 0 | -0.12 | 0 | 1.77 | 0 | 1.56 | 0 | 1.7 | 0 | 0.3 | 0 | 0.01 | 0 | -193.03 | 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) | 0.55 | -63.33 | -71.79 | -0.18 | -1700.0 | -700.0 | -0.71 | -343.75 | 61.2 | -0.01 | 66.67 | -120.0 | 0.37 | -75.17 | -81.31 | 0.2 | 566.67 | 5.26 | 0 | -100.0 | 0 | 2.52 | 311.1 | -32.17 | 0.44 | 291.3 | 188.0 | 0.9 | 662.5 | 792.31 | 0.23 | 0.0 | 0.0 | 0 | 0 | -100.0 | 48.67 | -97.73 | -97.25 |
| 24Q2 (19) | 1.5 | 35.14 | -30.23 | -0.01 | 90.91 | 91.67 | -0.16 | 88.32 | 85.71 | -0.03 | -200.0 | -400.0 | 1.49 | 49.0 | -26.6 | 0.03 | -70.0 | -78.57 | 0.01 | 200.0 | 0.0 | 0.61 | -74.42 | -66.61 | -0.23 | 39.47 | -475.0 | -0.16 | 40.74 | -433.33 | 0.23 | 0.0 | 0.0 | 0 | 0 | -100.0 | 2142.86 | 0 | 109.3 |
| 24Q1 (18) | 1.11 | 76.19 | -72.52 | -0.11 | -1000.0 | -150.0 | -1.37 | -356.67 | -621.05 | -0.01 | -200.0 | -120.0 | 1.0 | 61.29 | -76.53 | 0.1 | 900.0 | -47.37 | -0.01 | 0 | 0.0 | 2.40 | 969.54 | 45.15 | -0.38 | 61.62 | -160.32 | -0.27 | 74.04 | -149.09 | 0.23 | 0.0 | -4.17 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 0.63 | -67.69 | 205.0 | -0.01 | -133.33 | 91.67 | -0.3 | 83.61 | -160.0 | 0.01 | -80.0 | -66.67 | 0.62 | -68.69 | 186.11 | 0.01 | -94.74 | -98.11 | 0 | 0 | -100.0 | 0.22 | -93.97 | -92.98 | -0.99 | -98.0 | -216.47 | -1.04 | -700.0 | -209.47 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | 1.95 | -9.3 | -59.54 | 0.03 | 125.0 | 113.64 | -1.83 | -63.39 | 48.31 | 0.05 | 400.0 | 116.13 | 1.98 | -2.46 | -56.96 | 0.19 | 35.71 | -42.42 | 0 | -100.0 | -100.0 | 3.72 | 102.38 | 103.15 | -0.5 | -1150.0 | -152.63 | -0.13 | -333.33 | -111.02 | 0.23 | 0.0 | 4.55 | 0.01 | 0.0 | 0.0 | 1772.73 | 73.15 | 418.58 |
| 23Q2 (15) | 2.15 | -46.78 | 157.49 | -0.12 | -154.55 | 52.0 | -1.12 | -489.47 | -126.79 | 0.01 | -80.0 | -75.0 | 2.03 | -52.35 | 150.88 | 0.14 | -26.32 | -17.65 | 0.01 | 200.0 | 112.5 | 1.84 | 11.2 | 68.27 | -0.04 | -106.35 | -104.6 | -0.03 | -105.45 | -116.67 | 0.23 | -4.17 | 4.55 | 0.01 | 0.0 | 0.0 | 1023.81 | 102.73 | 212.24 |
| 23Q1 (14) | 4.04 | 773.33 | 180.8 | 0.22 | 283.33 | 132.84 | -0.19 | -138.0 | -104.03 | 0.05 | 66.67 | 600.0 | 4.26 | 691.67 | 175.13 | 0.19 | -64.15 | -20.83 | -0.01 | -102.63 | 97.56 | 1.65 | -48.25 | -32.12 | 0.63 | -25.88 | 215.0 | 0.55 | -42.11 | 83.33 | 0.24 | 4.35 | 14.29 | 0.01 | 0.0 | 0.0 | 505.00 | 1101.58 | 152.52 |
| 22Q4 (13) | -0.6 | -112.45 | 75.41 | -0.12 | 45.45 | -118.18 | 0.5 | 114.12 | 225.0 | 0.03 | 109.68 | 127.27 | -0.72 | -115.65 | 59.55 | 0.53 | 60.61 | 103.85 | 0.38 | 280.0 | 0 | 3.19 | 74.44 | 25.01 | 0.85 | -10.53 | 174.19 | 0.95 | -19.49 | 75.93 | 0.23 | 4.55 | 15.0 | 0.01 | 0.0 | 0.0 | -50.42 | -114.75 | 84.5 |
| 22Q3 (12) | 4.82 | 228.88 | 931.03 | -0.22 | 12.0 | -83.33 | -3.54 | -184.69 | -808.0 | -0.31 | -875.0 | -410.0 | 4.6 | 215.29 | 757.14 | 0.33 | 94.12 | 200.0 | 0.1 | 225.0 | 0 | 1.83 | 67.63 | 39.27 | 0.95 | 9.2 | 111.11 | 1.18 | 555.56 | 594.12 | 0.22 | 0.0 | 15.79 | 0.01 | 0.0 | 0 | 341.84 | 137.47 | 312.18 |
| 22Q2 (11) | -3.74 | 25.2 | -285.15 | -0.25 | 62.69 | -2600.0 | 4.18 | -11.25 | 796.67 | 0.04 | 500.0 | 140.0 | -3.99 | 29.63 | -296.55 | 0.17 | -29.17 | -45.16 | -0.08 | 80.49 | -214.29 | 1.09 | -55.14 | -41.18 | 0.87 | 335.0 | 4.82 | 0.18 | -40.0 | -76.32 | 0.22 | 4.76 | -33.33 | 0.01 | 0.0 | -50.0 | -912.20 | 5.13 | -601.26 |
| 22Q1 (10) | -5.0 | -104.92 | 0 | -0.67 | -201.52 | 0 | 4.71 | 1277.5 | 0 | -0.01 | 90.91 | 0 | -5.67 | -218.54 | 0 | 0.24 | -7.69 | 0 | -0.41 | 0 | 0 | 2.43 | -4.7 | 0 | 0.2 | -35.48 | 0 | 0.3 | -44.44 | 0 | 0.21 | 5.0 | 0 | 0.01 | 0.0 | 0 | -961.54 | -195.55 | 0 |
| 21Q4 (9) | -2.44 | -320.69 | -742.11 | 0.66 | 650.0 | 112.9 | -0.4 | -180.0 | 87.42 | -0.11 | -210.0 | -257.14 | -1.78 | -154.29 | -357.97 | 0.26 | 136.36 | -3.7 | 0 | 0 | 100.0 | 2.55 | 94.34 | 36.97 | 0.31 | -31.11 | -51.56 | 0.54 | 217.65 | -37.93 | 0.2 | 5.26 | -42.86 | 0.01 | 0 | 0.0 | -325.33 | -101.93 | -1153.05 |
| 21Q3 (8) | -0.58 | -128.71 | 0 | -0.12 | -1300.0 | 0 | 0.5 | 183.33 | 0 | 0.1 | 200.0 | 0 | -0.7 | -134.48 | 0 | 0.11 | -64.52 | 0 | 0 | -100.0 | 0 | 1.31 | -29.2 | 0 | 0.45 | -45.78 | 0 | 0.17 | -77.63 | 0 | 0.19 | -42.42 | 0 | 0 | -100.0 | 0 | -161.11 | -188.53 | 0 |
| 21Q2 (7) | 2.02 | 0 | 20.24 | 0.01 | 0 | 0 | -0.6 | 0 | 9.09 | -0.1 | 0 | 16.67 | 2.03 | 0 | 20.83 | 0.31 | 0 | 1450.0 | 0.07 | 0 | 600.0 | 1.86 | 0 | 1177.13 | 0.83 | 0 | 36.07 | 0.76 | 0 | 20.63 | 0.33 | 0 | 13.79 | 0.02 | 0 | 100.0 | 181.98 | 0 | 0.74 |
