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) | 5.88 | 790.91 | -3.38 | 0 | -2.78 | 0 | 0.02 | 0 | 2.5 | 0 | 2.29 | -37.6 | 0.11 | -80.7 | 3.76 | -34.5 | -2.69 | 0 | -2.24 | 0 | 6.28 | -6.82 | 0.26 | -10.34 | 136.74 | 633.45 |
| 2022 (9) | 0.66 | -87.76 | -1.55 | 0 | 4.57 | 5612.5 | -0.87 | 0 | -0.89 | 0 | 3.67 | -17.9 | 0.57 | 612.5 | 5.73 | -6.06 | -1.52 | 0 | -3.49 | 0 | 6.74 | -2.18 | 0.29 | 11.54 | 18.64 | -93.5 |
| 2021 (8) | 5.39 | 302.24 | -5.08 | 0 | 0.08 | -98.1 | 0.24 | 0 | 0.31 | 0 | 4.47 | -31.86 | 0.08 | 166.67 | 6.10 | -28.0 | -2.89 | 0 | -5.27 | 0 | 6.89 | -1.43 | 0.26 | 0.0 | 286.70 | 1106.72 |
| 2020 (7) | 1.34 | -70.29 | -5.79 | 0 | 4.2 | -20.6 | -0.64 | 0 | -4.45 | 0 | 6.56 | -14.58 | 0.03 | 0 | 8.48 | -17.51 | 0.32 | 0 | -1.61 | 0 | 6.99 | 6.39 | 0.26 | 4.0 | 23.76 | -78.82 |
| 2019 (6) | 4.51 | 379.79 | -9.18 | 0 | 5.29 | 150.71 | -0.23 | 0 | -4.67 | 0 | 7.68 | 84.62 | -0.15 | 0 | 10.28 | 66.66 | -3.18 | 0 | -2.8 | 0 | 6.57 | 14.66 | 0.25 | -13.79 | 112.19 | 52.77 |
| 2018 (5) | 0.94 | -8.74 | -4.11 | 0 | 2.11 | 0 | 0.17 | 0 | -3.17 | 0 | 4.16 | 0 | -0.12 | 0 | 6.17 | 0 | -5.47 | 0 | -4.74 | 0 | 5.73 | 11360.0 | 0.29 | 0 | 73.44 | 0 |
| 2017 (4) | 1.03 | 0 | 0 | 0 | -1.48 | 0 | 0 | 0 | 1.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.07 | 0 | -0.07 | 0 | 0.05 | 0 | 0 | 0 | 0.00 | 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) | 0.15 | 650.0 | -67.39 | -1.03 | -402.94 | 36.02 | -1.33 | 0.0 | -215.65 | -0.56 | -833.33 | -411.11 | -0.88 | -344.44 | 23.48 | 0.7 | -29.29 | 1.45 | -0.31 | -144.93 | -293.75 | 3.52 | -34.91 | -16.76 | 0.57 | 850.0 | 182.61 | -0.19 | 17.39 | 5.0 | 1.6 | 1.91 | 0.63 | 0.06 | -40.0 | -14.29 | 10.20 | 634.69 | -67.61 |
| 24Q2 (19) | 0.02 | -99.46 | -98.94 | 0.34 | 119.32 | 261.9 | -1.33 | -491.18 | 40.89 | -0.06 | -118.18 | -127.27 | 0.36 | -81.73 | -78.44 | 0.99 | 94.12 | 130.23 | 0.69 | 3350.0 | 2200.0 | 5.41 | 65.07 | 92.76 | 0.06 | 175.0 | 106.74 | -0.23 | 77.23 | 62.9 | 1.57 | 1.95 | -0.63 | 0.1 | 66.67 | 66.67 | 1.39 | -99.78 | -99.25 |
| 24Q1 (18) | 3.73 | 242.2 | 52.24 | -1.76 | -252.0 | -67.62 | 0.34 | 122.97 | 270.0 | 0.33 | 194.29 | 925.0 | 1.97 | 233.9 | 40.71 | 0.51 | -8.93 | -16.39 | 0.02 | 166.67 | 150.0 | 3.28 | 1.31 | -35.51 | -0.08 | -125.0 | 94.41 | -1.01 | -910.0 | 23.48 | 1.54 | 2.67 | -4.35 | 0.06 | 0.0 | -14.29 | 632.20 | 746.8 | -7.1 |
| 23Q4 (17) | 1.09 | 136.96 | 241.56 | -0.5 | 68.94 | -31.58 | -1.48 | -228.7 | -572.73 | -0.35 | -294.44 | -191.67 | 0.59 | 151.3 | 151.3 | 0.56 | -18.84 | 12.0 | -0.03 | -118.75 | -130.0 | 3.23 | -23.53 | 1.14 | 0.32 | 146.38 | 268.42 | -0.1 | 50.0 | 91.94 | 1.5 | -5.66 | -7.98 | 0.06 | -14.29 | -14.29 | 74.66 | 136.96 | 144.6 |
| 23Q3 (16) | 0.46 | -75.53 | 21.05 | -1.61 | -666.67 | -293.98 | 1.15 | 151.11 | -30.72 | 0.18 | -18.18 | 200.0 | -1.15 | -168.86 | -195.04 | 0.69 | 60.47 | -13.75 | 0.16 | 433.33 | -48.39 | 4.23 | 50.73 | -17.61 | -0.69 | 22.47 | -115.62 | -0.2 | 67.74 | 67.74 | 1.59 | 0.63 | -5.36 | 0.07 | 16.67 | 0.0 | 31.51 | -82.91 | -6.31 |
| 23Q2 (15) | 1.88 | -23.27 | 276.0 | -0.21 | 80.0 | 84.09 | -2.25 | -1025.0 | -49.01 | 0.22 | 650.0 | 344.44 | 1.67 | 19.29 | 303.66 | 0.43 | -29.51 | -64.75 | 0.03 | 175.0 | 160.0 | 2.80 | -44.77 | -63.17 | -0.89 | 37.76 | -128.21 | -0.62 | 53.03 | -181.82 | 1.58 | -1.86 | -7.6 | 0.06 | -14.29 | -25.0 | 184.31 | -72.92 | 478.75 |
| 23Q1 (14) | 2.45 | 418.18 | 345.45 | -1.05 | -176.32 | -54.41 | -0.2 | 9.09 | -104.31 | -0.04 | 66.67 | 91.67 | 1.4 | 221.74 | 1176.92 | 0.61 | 22.0 | -46.96 | -0.04 | -140.0 | -119.05 | 5.08 | 58.87 | -26.02 | -1.43 | -652.63 | -126.98 | -1.32 | -6.45 | 6.38 | 1.61 | -1.23 | -6.4 | 0.07 | 0.0 | 0.0 | 680.56 | 506.57 | 370.2 |
| 22Q4 (13) | -0.77 | -302.63 | -147.83 | -0.38 | -145.78 | 32.14 | -0.22 | -113.25 | 81.36 | -0.12 | 33.33 | -233.33 | -1.15 | -195.04 | -209.52 | 0.5 | -37.5 | -63.5 | 0.1 | -67.74 | 400.0 | 3.20 | -37.7 | -55.69 | -0.19 | 40.62 | 50.0 | -1.24 | -100.0 | 52.67 | 1.63 | -2.98 | -5.23 | 0.07 | 0.0 | 0.0 | -167.39 | -597.77 | 0 |
| 22Q3 (12) | 0.38 | -24.0 | 58.33 | 0.83 | 162.88 | 206.41 | 1.66 | 209.93 | 307.5 | -0.18 | -100.0 | -263.64 | 1.21 | 247.56 | 324.07 | 0.8 | -34.43 | -20.0 | 0.31 | 720.0 | 342.86 | 5.13 | -32.62 | -2.81 | -0.32 | 17.95 | 53.62 | -0.62 | -181.82 | -3.33 | 1.68 | -1.75 | -2.33 | 0.07 | -12.5 | 16.67 | 33.63 | 5.59 | 65.34 |
| 22Q2 (11) | 0.5 | -9.09 | -71.75 | -1.32 | -94.12 | 45.23 | -1.51 | -132.54 | -189.88 | -0.09 | 81.25 | -181.82 | -0.82 | -530.77 | -28.12 | 1.22 | 6.09 | 27.08 | -0.05 | -123.81 | -350.0 | 7.62 | 10.92 | 33.43 | -0.39 | 38.1 | 69.53 | -0.22 | 84.4 | 84.83 | 1.71 | -0.58 | -0.58 | 0.08 | 14.29 | 33.33 | 31.85 | -78.0 | -94.06 |
| 22Q1 (10) | 0.55 | -65.84 | -69.1 | -0.68 | -21.43 | 48.87 | 4.64 | 493.22 | 1121.05 | -0.48 | -633.33 | -585.71 | -0.13 | -112.38 | -128.89 | 1.15 | -16.06 | 1.77 | 0.21 | 950.0 | 800.0 | 6.87 | -4.83 | 12.28 | -0.63 | -65.79 | -16.67 | -1.41 | 46.18 | -135.0 | 1.72 | 0.0 | -1.15 | 0.07 | 0.0 | 16.67 | 144.74 | 0 | -2.42 |
| 21Q4 (9) | 1.61 | 570.83 | 208.05 | -0.56 | 28.21 | 60.0 | -1.18 | -47.5 | -210.28 | 0.09 | -18.18 | 124.32 | 1.05 | 294.44 | 136.33 | 1.37 | 37.0 | -5.52 | 0.02 | -71.43 | 111.76 | 7.21 | 36.64 | -2.23 | -0.38 | 44.93 | -186.36 | -2.62 | -336.67 | -315.87 | 1.72 | 0.0 | -3.91 | 0.07 | 16.67 | -12.5 | 0.00 | -100.0 | 100.0 |
| 21Q3 (8) | 0.24 | -86.44 | -78.76 | -0.78 | 67.63 | 45.07 | -0.8 | -147.62 | -148.19 | 0.11 | 0.0 | 237.5 | -0.54 | 15.62 | -86.21 | 1.0 | 4.17 | -45.05 | 0.07 | 250.0 | 240.0 | 5.28 | -7.49 | -35.66 | -0.69 | 46.09 | -200.0 | -0.6 | 58.62 | -36.36 | 1.72 | 0.0 | -5.49 | 0.06 | 0.0 | 0.0 | 20.34 | -96.21 | -74.08 |
| 21Q2 (7) | 1.77 | -0.56 | 187.62 | -2.41 | -81.2 | 18.31 | 1.68 | 342.11 | -60.38 | 0.11 | 257.14 | 450.0 | -0.64 | -242.22 | 87.12 | 0.96 | -15.04 | -45.14 | 0.02 | 166.67 | -94.29 | 5.71 | -6.66 | -26.39 | -1.28 | -137.04 | -231.96 | -1.45 | -141.67 | -246.46 | 1.72 | -1.15 | 4.24 | 0.06 | 0.0 | 0.0 | 536.36 | 261.59 | 816.92 |
| 21Q1 (6) | 1.78 | 219.46 | -57.82 | -1.33 | 5.0 | -6550.0 | 0.38 | -64.49 | 111.59 | -0.07 | 81.08 | 66.67 | 0.45 | 115.57 | -89.29 | 1.13 | -22.07 | -33.53 | -0.03 | 82.35 | -116.67 | 6.11 | -17.14 | -53.24 | -0.54 | -222.73 | 69.83 | -0.6 | 4.76 | 60.53 | 1.74 | -2.79 | 0.58 | 0.06 | -25.0 | 0.0 | 148.33 | 223.45 | -90.51 |
| 20Q4 (5) | -1.49 | -231.86 | -964.29 | -1.4 | 1.41 | -8.53 | 1.07 | -35.54 | 137.78 | -0.37 | -362.5 | -1950.0 | -2.89 | -896.55 | -102.1 | 1.45 | -20.33 | 4.32 | -0.17 | -240.0 | 87.77 | 7.38 | -10.07 | 8.46 | 0.44 | -36.23 | 207.32 | -0.63 | -43.18 | -215.0 | 1.79 | -1.65 | 17.76 | 0.08 | 33.33 | 33.33 | -120.16 | -253.13 | -1084.45 |
| 20Q3 (4) | 1.13 | 155.94 | 0.0 | -1.42 | 51.86 | 0.0 | 1.66 | -60.85 | 0.0 | -0.08 | -500.0 | 0.0 | -0.29 | 94.16 | 0.0 | 1.82 | 4.0 | 0.0 | -0.05 | -114.29 | 0.0 | 8.21 | 5.83 | 0.0 | 0.69 | -28.87 | 0.0 | -0.44 | -144.44 | 0.0 | 1.82 | 10.3 | 0.0 | 0.06 | 0.0 | 0.0 | 78.47 | 204.89 | 0.0 |
| 20Q2 (3) | -2.02 | -147.87 | 0.0 | -2.95 | -14650.0 | 0.0 | 4.24 | 229.27 | 0.0 | 0.02 | 109.52 | 0.0 | -4.97 | -218.33 | 0.0 | 1.75 | 2.94 | 0.0 | 0.35 | 94.44 | 0.0 | 7.75 | -40.71 | 0.0 | 0.97 | 154.19 | 0.0 | 0.99 | 165.13 | 0.0 | 1.65 | -4.62 | 0.0 | 0.06 | 0.0 | 0.0 | -74.81 | -104.79 | 0.0 |
| 20Q1 (2) | 4.22 | 3114.29 | 0.0 | -0.02 | 98.45 | 0.0 | -3.28 | -828.89 | 0.0 | -0.21 | -1150.0 | 0.0 | 4.2 | 393.71 | 0.0 | 1.7 | 22.3 | 0.0 | 0.18 | 112.95 | 0.0 | 13.08 | 92.2 | 0.0 | -1.79 | -336.59 | 0.0 | -1.52 | -660.0 | 0.0 | 1.73 | 13.82 | 0.0 | 0.06 | 0.0 | 0.0 | 1562.96 | 15506.35 | 0.0 |
| 19Q4 (1) | -0.14 | 0.0 | 0.0 | -1.29 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | -1.39 | 0.0 | 0.0 | 6.80 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -10.14 | 0.0 | 0.0 |
