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) | 12.14 | 42.32 | -19.6 | 0 | 24.89 | 167.63 | 0.01 | -80.0 | -7.46 | 0 | 14.27 | 39.49 | 0.01 | 0 | 28.10 | 23.45 | 10.6 | -2.93 | 9.05 | -3.0 | 3.17 | 34.89 | 0.2 | -13.04 | 97.75 | 36.48 |
| 2022 (9) | 8.53 | 92.55 | -12.2 | 0 | 9.3 | -58.5 | 0.05 | 400.0 | -3.67 | 0 | 10.23 | -51.49 | -0.01 | 0 | 22.76 | -66.31 | 10.92 | 137.39 | 9.33 | 176.85 | 2.35 | 33.52 | 0.23 | 15.0 | 71.62 | -13.83 |
| 2021 (8) | 4.43 | 168.48 | -25.3 | 0 | 22.41 | 262.04 | 0.01 | 0 | -20.87 | 0 | 21.09 | 70.22 | -0.01 | 0 | 67.57 | 37.06 | 4.6 | 369.39 | 3.37 | -26.74 | 1.76 | 24.82 | 0.2 | 233.33 | 83.11 | 205.76 |
| 2020 (7) | 1.65 | -71.25 | 2.36 | 0 | 6.19 | 206.44 | -6.61 | 0 | 4.01 | 213.28 | 12.39 | 414.11 | 16.38 | 0 | 49.30 | 385.88 | 0.98 | -51.0 | 4.6 | 105.36 | 1.41 | 15.57 | 0.06 | 20.0 | 27.18 | -83.38 |
| 2019 (6) | 5.74 | 0 | -4.46 | 0 | 2.02 | 47.45 | 0 | 0 | 1.28 | 0 | 2.41 | 249.28 | -9.84 | 0 | 10.15 | 140.45 | 2.0 | 0 | 2.24 | 1078.95 | 1.22 | 7.02 | 0.05 | 0.0 | 163.53 | 0 |
| 2018 (5) | -0.05 | 0 | -1.06 | 0 | 1.37 | 0 | 0 | 0 | -1.11 | 0 | 0.69 | -52.08 | 0 | 0 | 4.22 | -48.45 | -0.24 | 0 | 0.19 | 11.76 | 1.14 | -5.0 | 0.05 | -16.67 | -3.62 | 0 |
| 2017 (4) | 0.73 | -32.41 | -0.35 | 0 | -0.19 | 0 | 0.06 | 0 | 0.38 | 0 | 1.44 | -77.36 | 0 | 0 | 8.19 | -72.9 | -1.68 | 0 | 0.17 | -48.48 | 1.2 | 13.21 | 0.06 | 0.0 | 51.05 | -31.46 |
| 2016 (3) | 1.08 | 0 | -3.64 | 0 | 2.2 | -41.49 | -0.02 | 0 | -2.56 | 0 | 6.36 | 98.13 | 0 | 0 | 30.21 | 81.94 | -0.32 | 0 | 0.33 | 200.0 | 1.06 | -6.19 | 0.06 | -72.73 | 74.48 | 0 |
| 2015 (2) | -0.2 | 0 | -3.37 | 0 | 3.76 | 93.81 | 0.06 | 0 | -3.57 | 0 | 3.21 | 55.07 | -0.01 | 0 | 16.61 | 49.54 | 0.05 | -81.48 | 0.11 | -65.62 | 1.13 | 21.51 | 0.22 | 22.22 | -13.70 | 0 |
| 2014 (1) | -0.79 | 0 | -2.52 | 0 | 1.94 | -75.22 | -0.03 | 0 | -3.31 | 0 | 2.07 | -72.62 | 0.27 | 0 | 11.11 | -75.42 | 0.27 | 0 | 0.32 | 60.0 | 0.93 | 17.72 | 0.18 | 5.88 | -55.24 | 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) | 1.67 | -9.73 | 18.44 | -7.95 | -33.17 | -27.81 | 11.05 | 38.64 | 41.3 | 0.04 | 500.0 | 0 | -6.28 | -52.43 | -30.56 | 4.76 | -25.62 | 12.0 | 0 | 0 | 0 | 25.13 | -31.04 | -20.94 | 4.76 | 24.28 | 102.55 | 4.15 | 46.64 | 142.69 | 1.2 | 5.26 | 48.15 | 0.09 | 12.5 | 80.0 | 30.70 | -32.8 | -44.05 |
| 24Q2 (19) | 1.85 | 3.93 | -63.51 | -5.97 | 15.92 | 13.6 | 7.97 | 240.56 | 340.33 | -0.01 | 66.67 | -150.0 | -4.12 | 22.56 | -123.91 | 6.4 | 42.54 | 77.29 | 0 | -100.0 | 0 | 36.45 | 15.27 | -1.26 | 3.83 | 66.52 | 271.84 | 2.83 | 34.12 | 93.84 | 1.14 | 5.56 | 52.0 | 0.08 | 14.29 | 100.0 | 45.68 | -16.34 | -79.73 |
| 24Q1 (18) | 1.78 | -64.61 | 182.54 | -7.1 | -765.85 | -25.66 | -5.67 | -165.47 | -186.04 | -0.03 | -400.0 | -50.0 | -5.32 | -226.37 | -5.98 | 4.49 | 97.8 | 8.19 | 0.01 | 0.0 | 0 | 31.62 | 84.15 | 9.79 | 2.3 | -19.86 | -47.13 | 2.11 | -16.6 | -37.2 | 1.08 | 18.68 | 54.29 | 0.07 | 16.67 | 40.0 | 54.60 | -62.01 | 256.21 |
| 23Q4 (17) | 5.03 | 256.74 | 333.62 | -0.82 | 86.82 | 79.65 | 8.66 | 10.74 | 35.74 | 0.01 | 0 | 0 | 4.21 | 187.53 | 246.69 | 2.27 | -46.59 | 45.51 | 0.01 | 0 | 0 | 17.17 | -45.98 | 46.72 | 2.87 | 22.13 | -17.77 | 2.53 | 47.95 | 10.96 | 0.91 | 12.35 | 40.0 | 0.06 | 20.0 | 0.0 | 143.71 | 161.95 | 270.44 |
| 23Q3 (16) | 1.41 | -72.19 | -30.54 | -6.22 | 9.99 | -162.45 | 7.82 | 332.04 | 463.72 | 0 | -100.0 | 100.0 | -4.81 | -161.41 | -1314.71 | 4.25 | 17.73 | 70.68 | 0 | 0 | 100.0 | 31.79 | -13.88 | 36.47 | 2.35 | 128.16 | -10.31 | 1.71 | 17.12 | -24.67 | 0.81 | 8.0 | 35.0 | 0.05 | 25.0 | -16.67 | 54.86 | -75.65 | -20.81 |
| 23Q2 (15) | 5.07 | 704.76 | 134.72 | -6.91 | -22.3 | -360.67 | 1.81 | -72.53 | 448.08 | 0.02 | 200.0 | -77.78 | -1.84 | 63.35 | -378.79 | 3.61 | -13.01 | 60.44 | 0 | 0 | 0 | 36.91 | 28.17 | 74.88 | 1.03 | -76.32 | -57.26 | 1.46 | -56.55 | -48.59 | 0.75 | 7.14 | 38.89 | 0.04 | -20.0 | -33.33 | 225.33 | 1370.03 | 258.86 |
| 23Q1 (14) | 0.63 | -45.69 | -80.19 | -5.65 | -40.2 | -31.09 | 6.59 | 3.29 | 17.89 | -0.02 | 0 | 0.0 | -5.02 | -74.91 | -344.25 | 4.15 | 166.03 | 5.6 | 0 | 0 | 0 | 28.80 | 146.09 | -24.89 | 4.35 | 24.64 | 80.5 | 3.36 | 47.37 | 73.2 | 0.7 | 7.69 | 27.27 | 0.05 | -16.67 | 0.0 | 15.33 | -60.49 | -87.76 |
| 22Q4 (13) | 1.16 | -42.86 | -35.56 | -4.03 | -70.04 | 23.24 | 6.38 | 396.74 | 212.75 | 0 | 100.0 | -100.0 | -2.87 | -744.12 | 16.81 | 1.56 | -37.35 | -69.11 | 0 | 100.0 | 100.0 | 11.70 | -49.76 | -72.26 | 3.49 | 33.21 | 22.03 | 2.28 | 0.44 | 12.32 | 0.65 | 8.33 | 27.45 | 0.06 | 0.0 | -14.29 | 38.80 | -44.0 | -43.75 |
| 22Q3 (12) | 2.03 | -6.02 | -26.45 | -2.37 | -58.0 | 70.19 | -2.15 | -313.46 | -137.01 | -0.02 | -122.22 | -300.0 | -0.34 | -151.52 | 93.45 | 2.49 | 10.67 | -37.28 | -0.01 | 0 | 0 | 23.29 | 10.36 | -60.4 | 2.62 | 8.71 | 309.38 | 2.27 | -20.07 | 284.75 | 0.6 | 11.11 | 39.53 | 0.06 | 0.0 | 20.0 | 69.28 | 10.34 | -73.14 |
| 22Q2 (11) | 2.16 | -32.08 | 244.97 | -1.5 | 65.2 | 85.22 | -0.52 | -109.3 | -108.48 | 0.09 | 550.0 | 800.0 | 0.66 | 158.41 | 105.67 | 2.25 | -42.75 | -77.7 | 0 | 0 | 0 | 21.11 | -44.95 | -87.34 | 2.41 | 0.0 | 295.08 | 2.84 | 46.39 | 531.11 | 0.54 | -1.82 | 31.71 | 0.06 | 20.0 | 50.0 | 62.79 | -49.85 | 137.93 |
| 22Q1 (10) | 3.18 | 76.67 | 133.82 | -4.31 | 17.9 | -121.03 | 5.59 | 174.02 | -33.69 | -0.02 | -300.0 | 0.0 | -1.13 | 67.25 | -91.53 | 3.93 | -22.18 | 97.49 | 0 | 100.0 | 0 | 38.34 | -9.12 | 24.27 | 2.41 | -15.73 | 391.84 | 1.94 | -4.43 | 546.67 | 0.55 | 7.84 | 34.15 | 0.05 | -28.57 | 25.0 | 125.20 | 81.54 | -30.96 |
| 21Q4 (9) | 1.8 | -34.78 | 6100.0 | -5.25 | 33.96 | -159.32 | 2.04 | -64.89 | 3.03 | 0.01 | 0.0 | 0 | -3.45 | 33.53 | -139.12 | 5.05 | 27.2 | 25.0 | -0.02 | 0 | -100.14 | 42.19 | -28.27 | -24.39 | 2.86 | 346.88 | 1291.67 | 2.03 | 244.07 | 825.0 | 0.51 | 18.6 | 30.77 | 0.07 | 40.0 | 133.33 | 68.97 | -73.26 | 421.84 |
| 21Q3 (8) | 2.76 | 285.23 | 688.57 | -7.95 | 21.67 | -423.03 | 5.81 | -5.22 | 372.36 | 0.01 | 0.0 | 100.15 | -5.19 | 55.41 | -343.59 | 3.97 | -60.65 | 1.02 | 0 | 0 | -100.0 | 58.81 | -64.73 | -16.49 | 0.64 | 4.92 | 185.33 | 0.59 | 31.11 | -83.47 | 0.43 | 4.88 | 19.44 | 0.05 | 25.0 | 400.0 | 257.94 | 255.81 | 2803.71 |
| 21Q2 (7) | -1.49 | -209.56 | -234.23 | -10.15 | -420.51 | -246.42 | 6.13 | -27.28 | 152.26 | 0.01 | 150.0 | 200.0 | -11.64 | -1872.88 | -539.56 | 10.09 | 407.04 | 306.85 | 0 | 0 | 0 | 166.78 | 440.56 | 421.85 | 0.61 | 24.49 | -66.11 | 0.45 | 50.0 | -62.5 | 0.41 | 0.0 | 24.24 | 0.04 | 0.0 | 300.0 | -165.56 | -191.3 | -329.69 |
| 21Q1 (6) | 1.36 | 4633.33 | 547.62 | -1.95 | -122.03 | 4.41 | 8.43 | 325.76 | 1405.36 | -0.02 | 0 | 0 | -0.59 | -106.69 | 67.76 | 1.99 | -50.74 | 3.11 | 0 | -100.0 | 0 | 30.85 | -44.71 | -27.26 | 0.49 | 304.17 | 172.22 | 0.3 | 207.14 | 172.73 | 0.41 | 5.13 | 24.24 | 0.04 | 33.33 | 300.0 | 181.33 | 946.22 | 288.57 |
| 20Q4 (5) | -0.03 | -108.57 | -111.11 | 8.85 | 682.24 | 678.43 | 1.98 | 60.98 | -56.96 | 0 | 100.0 | 100.0 | 8.82 | 853.85 | 800.0 | 4.04 | 2.8 | 296.08 | 14.41 | 627.78 | 0 | 55.80 | -20.77 | 292.8 | -0.24 | 68.0 | -150.0 | -0.28 | -107.84 | -177.78 | 0.39 | 8.33 | 18.18 | 0.03 | 200.0 | 200.0 | -21.43 | -341.22 | -155.56 |
| 20Q3 (4) | 0.35 | -68.47 | 0.0 | -1.52 | 48.12 | 0.0 | 1.23 | -49.38 | 0.0 | -6.6 | -65900.0 | 0.0 | -1.17 | 35.71 | 0.0 | 3.93 | 58.47 | 0.0 | 1.98 | 0 | 0.0 | 70.43 | 120.38 | 0.0 | -0.75 | -141.67 | 0.0 | 3.57 | 197.5 | 0.0 | 0.36 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 8.88 | -87.68 | 0.0 |
| 20Q2 (3) | 1.11 | 428.57 | 0.0 | -2.93 | -43.63 | 0.0 | 2.43 | 333.93 | 0.0 | -0.01 | 0 | 0.0 | -1.82 | 0.55 | 0.0 | 2.48 | 28.5 | 0.0 | 0 | 0 | 0.0 | 31.96 | -24.66 | 0.0 | 1.8 | 900.0 | 0.0 | 1.2 | 990.91 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 72.08 | 54.45 | 0.0 |
| 20Q1 (2) | 0.21 | -22.22 | 0.0 | -2.04 | -33.33 | 0.0 | 0.56 | -87.83 | 0.0 | 0 | 100.0 | 0.0 | -1.83 | -45.24 | 0.0 | 1.93 | 89.22 | 0.0 | 0 | 0 | 0.0 | 42.42 | 198.59 | 0.0 | 0.18 | -62.5 | 0.0 | 0.11 | -69.44 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 46.67 | 20.99 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | -1.53 | 0.0 | 0.0 | 4.6 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.21 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 38.57 | 0.0 | 0.0 |
