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) | 10.1 | -33.16 | -1.21 | 0 | -12.12 | 0 | -0.38 | 0 | 8.89 | -43.7 | 0.86 | -6.52 | -0.15 | 0 | 1.45 | 53.03 | 1.84 | -81.07 | 3.31 | -68.08 | 3.72 | -7.92 | 0 | 0 | 143.67 | 37.01 |
| 2022 (9) | 15.11 | 25.71 | 0.68 | 0 | -11.42 | 0 | -0.07 | 0 | 15.79 | 66.04 | 0.92 | -59.29 | 0 | 0 | 0.95 | -54.44 | 9.72 | -26.86 | 10.37 | -18.67 | 4.04 | -0.49 | 0 | 0 | 104.86 | 46.64 |
| 2021 (8) | 12.02 | -41.11 | -2.51 | 0 | -8.51 | 0 | -0.28 | 0 | 9.51 | -33.03 | 2.26 | -42.64 | 0 | 0 | 2.08 | -40.94 | 13.29 | -15.62 | 12.75 | -5.9 | 4.06 | 0.74 | 0 | 0 | 71.51 | -38.34 |
| 2020 (7) | 20.41 | 137.33 | -6.21 | 0 | -2.81 | 0 | 0.73 | 386.67 | 14.2 | 148.25 | 3.94 | -10.66 | -0.01 | 0 | 3.52 | -57.86 | 15.75 | 375.83 | 13.55 | 292.75 | 4.03 | 0.25 | 0.02 | 0.0 | 115.97 | 1.0 |
| 2019 (6) | 8.6 | 16.69 | -2.88 | 0 | -1.24 | 0 | 0.15 | 0 | 5.72 | 88.16 | 4.41 | 18.55 | -0.01 | 0 | 8.34 | 21.64 | 3.31 | 133.1 | 3.45 | 104.14 | 4.02 | 16.18 | 0.02 | 100.0 | 114.82 | -19.61 |
| 2018 (5) | 7.37 | 112.39 | -4.33 | 0 | -2.03 | 0 | -0.03 | 0 | 3.04 | 75.72 | 3.72 | -30.21 | 0 | 0 | 6.86 | -24.44 | 1.42 | -52.51 | 1.69 | -37.64 | 3.46 | 3.28 | 0.01 | 0.0 | 142.83 | 149.85 |
| 2017 (4) | 3.47 | -71.9 | -1.74 | 0 | -2.49 | 0 | 0.04 | -60.0 | 1.73 | -66.21 | 5.33 | -41.62 | 0 | 0 | 9.08 | -39.7 | 2.99 | -64.95 | 2.71 | -65.7 | 3.35 | 3.08 | 0.01 | 0.0 | 57.17 | -48.34 |
| 2016 (3) | 12.35 | 6.74 | -7.23 | 0 | -2.52 | 0 | 0.1 | 0 | 5.12 | 34.38 | 9.13 | 17.65 | 0 | 0 | 15.05 | 37.0 | 8.53 | -11.42 | 7.9 | -8.56 | 3.25 | 0.0 | 0.01 | 0 | 110.66 | 13.72 |
| 2015 (2) | 11.57 | 42.66 | -7.76 | 0 | 2.15 | 0 | -0.61 | 0 | 3.81 | -42.27 | 7.76 | 427.89 | -0.03 | 0 | 10.99 | 366.6 | 9.63 | 62.67 | 8.64 | 48.45 | 3.25 | 2.85 | 0 | 0 | 97.31 | 7.75 |
| 2014 (1) | 8.11 | 12.17 | -1.51 | 0 | -3.12 | 0 | 0.13 | 0 | 6.6 | 39.83 | 1.47 | -48.06 | 0 | 0 | 2.36 | -62.99 | 5.92 | 185.99 | 5.82 | 168.2 | 3.16 | 7.85 | 0 | 0 | 90.31 | -36.29 |
| 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) | 1.88 | 9.3 | -61.79 | -1.1 | 68.48 | -23.6 | -0.55 | 51.75 | 91.79 | 0.22 | 540.0 | 414.29 | 0.78 | 144.07 | -80.65 | 1.12 | 93.1 | 348.0 | 0 | 100.0 | 100.0 | 5.70 | 77.58 | 250.24 | 1.0 | -15.97 | 25.0 | 0.99 | -39.26 | -37.74 | 0.91 | -3.19 | -1.09 | 0 | 0 | 0 | 98.95 | 47.85 | -49.52 |
| 24Q2 (19) | 1.72 | -39.44 | -39.22 | -3.49 | -114.11 | -505.81 | -1.14 | -222.58 | 76.2 | -0.05 | -129.41 | 68.75 | -1.77 | -246.28 | -147.97 | 0.58 | 123.08 | 176.19 | -0.68 | 47.29 | -518.18 | 3.21 | 73.72 | 168.4 | 1.19 | 128.85 | -1.65 | 1.63 | 26.36 | -30.64 | 0.94 | 1.08 | 1.08 | 0 | 0 | 0 | 66.93 | -47.68 | -22.43 |
| 24Q1 (18) | 2.84 | 116.79 | 173.08 | -1.63 | -726.92 | -13.99 | 0.93 | 201.09 | 232.14 | 0.17 | 177.27 | 466.67 | 1.21 | -22.93 | 410.26 | 0.26 | 73.33 | 0.0 | -1.29 | 0 | 0 | 1.85 | 91.8 | -22.8 | 0.52 | -38.82 | 150.98 | 1.29 | 248.65 | 230.3 | 0.93 | 0.0 | 0.0 | 0 | 0 | 0 | 127.93 | 26.95 | 0 |
| 23Q4 (17) | 1.31 | -73.37 | -81.83 | 0.26 | 129.21 | 174.29 | -0.92 | 86.27 | -64.29 | -0.22 | -214.29 | 63.33 | 1.57 | -61.04 | -77.11 | 0.15 | -40.0 | -51.61 | 0 | 100.0 | 0 | 0.96 | -40.81 | -29.87 | 0.85 | 6.25 | -65.02 | 0.37 | -76.73 | -84.45 | 0.93 | 1.09 | -2.11 | 0 | 0 | 0 | 100.77 | -48.59 | -53.46 |
| 23Q3 (16) | 4.92 | 73.85 | 764.86 | -0.89 | -203.49 | -171.77 | -6.7 | -39.87 | 16.15 | -0.07 | 56.25 | -114.58 | 4.03 | 9.21 | 706.0 | 0.25 | 19.05 | -10.71 | -0.04 | 63.64 | 0 | 1.63 | 36.09 | 84.96 | 0.8 | -33.88 | -82.18 | 1.59 | -32.34 | -67.81 | 0.92 | -1.08 | -8.0 | 0 | 0 | 0 | 196.02 | 127.18 | 1673.43 |
| 23Q2 (15) | 2.83 | 172.12 | -47.4 | 0.86 | 160.14 | 761.54 | -4.79 | -1810.71 | -7883.33 | -0.16 | -633.33 | -77.78 | 3.69 | 1046.15 | -29.71 | 0.21 | -19.23 | 0.0 | -0.11 | 0 | 0 | 1.20 | -50.03 | 4.72 | 1.21 | 218.63 | 348.15 | 2.35 | 337.37 | 319.64 | 0.93 | 0.0 | -10.58 | 0 | 0 | 0 | 86.28 | 0 | -74.34 |
| 23Q1 (14) | 1.04 | -85.58 | -68.1 | -1.43 | -308.57 | -1488.89 | 0.28 | 150.0 | 110.0 | 0.03 | 105.0 | -76.92 | -0.39 | -105.69 | -112.3 | 0.26 | -16.13 | 116.67 | 0 | 0 | 0 | 2.39 | 74.22 | 386.75 | -1.02 | -141.98 | -140.32 | -0.99 | -141.6 | -139.76 | 0.93 | -2.11 | -11.43 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 7.21 | 1074.32 | 217.62 | -0.35 | -128.23 | -164.81 | -0.56 | 92.99 | 93.29 | -0.6 | -225.0 | -142.55 | 6.86 | 1272.0 | 144.13 | 0.31 | 10.71 | -29.55 | 0 | 0 | 0 | 1.37 | 56.12 | -15.97 | 2.43 | -45.88 | -30.37 | 2.38 | -51.82 | -21.45 | 0.95 | -5.0 | -8.65 | 0 | 0 | 0 | 216.52 | 1837.98 | 288.2 |
| 22Q3 (12) | -0.74 | -113.75 | -114.18 | 1.24 | 1053.85 | 208.77 | -7.99 | -13216.67 | -1209.84 | 0.48 | 633.33 | 132.21 | 0.5 | -90.48 | -87.75 | 0.28 | 33.33 | -3.45 | 0 | 0 | 0 | 0.88 | -22.95 | -15.4 | 4.49 | 1562.96 | 17.85 | 4.94 | 782.14 | 31.38 | 1.0 | -3.85 | -0.99 | 0 | 0 | 0 | -12.46 | -103.7 | -111.38 |
| 22Q2 (11) | 5.38 | 65.03 | 1020.83 | -0.13 | -44.44 | 95.85 | -0.06 | 97.86 | 25.0 | -0.09 | -169.23 | 10.0 | 5.25 | 65.62 | 298.11 | 0.21 | 75.0 | -48.78 | 0 | 0 | 0 | 1.14 | 132.26 | -24.01 | 0.27 | -89.33 | -90.49 | 0.56 | -77.51 | -79.26 | 1.04 | -0.95 | 4.0 | 0 | 0 | 0 | 336.25 | 265.13 | 2491.93 |
| 22Q1 (10) | 3.26 | 43.61 | -19.51 | -0.09 | -116.67 | -107.38 | -2.8 | 66.43 | -628.3 | 0.13 | -90.78 | 218.18 | 3.17 | 12.81 | -39.85 | 0.12 | -72.73 | -89.29 | 0 | 0 | 0 | 0.49 | -69.92 | -88.28 | 2.53 | -27.51 | -19.68 | 2.49 | -17.82 | -23.38 | 1.05 | 0.96 | 3.96 | 0 | 0 | 0 | 92.09 | 65.11 | -3.13 |
| 21Q4 (9) | 2.27 | -56.51 | -76.62 | 0.54 | 147.37 | 134.84 | -8.34 | -1267.21 | -6515.38 | 1.41 | 194.63 | 281.08 | 2.81 | -31.13 | -65.56 | 0.44 | 51.72 | 33.33 | 0 | 0 | 0 | 1.63 | 57.19 | 73.09 | 3.49 | -8.4 | -29.07 | 3.03 | -19.41 | -28.03 | 1.04 | 2.97 | 2.97 | 0 | 0 | 0 | 55.77 | -49.03 | -70.02 |
| 21Q3 (8) | 5.22 | 987.5 | 9.43 | -1.14 | 63.58 | 62.75 | -0.61 | -662.5 | 73.82 | -1.49 | -1390.0 | -315.94 | 4.08 | 253.96 | 138.6 | 0.29 | -29.27 | -73.15 | 0 | 0 | 0 | 1.04 | -30.79 | -67.01 | 3.81 | 34.15 | -33.27 | 3.76 | 39.26 | -19.14 | 1.01 | 1.0 | 2.02 | 0 | 0 | -100.0 | 109.43 | 743.55 | 29.62 |
| 21Q2 (7) | 0.48 | -88.15 | -87.72 | -3.13 | -356.56 | -123.57 | -0.08 | -115.09 | 81.4 | -0.1 | 9.09 | 16.67 | -2.65 | -150.28 | -205.58 | 0.41 | -63.39 | -70.71 | 0 | 0 | 0 | 1.50 | -64.18 | -68.86 | 2.84 | -9.84 | -29.7 | 2.7 | -16.92 | -26.83 | 1.0 | -0.99 | -1.96 | 0 | 0 | -100.0 | 12.97 | -86.35 | -84.34 |
| 21Q1 (6) | 4.05 | -58.29 | 100.5 | 1.22 | 178.71 | 710.0 | 0.53 | 307.69 | 394.44 | -0.11 | -129.73 | 50.0 | 5.27 | -35.42 | 189.56 | 1.12 | 239.39 | -0.88 | 0 | 0 | 100.0 | 4.19 | 344.22 | -48.87 | 3.15 | -35.98 | 191.67 | 3.25 | -22.8 | 225.0 | 1.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 95.07 | -48.89 | -4.93 |
| 20Q4 (5) | 9.71 | 103.56 | 189.85 | -1.55 | 49.35 | -321.43 | 0.13 | 105.58 | -55.17 | 0.37 | -46.38 | 428.57 | 8.16 | 377.19 | 101.48 | 0.33 | -69.44 | -70.54 | 0 | 0 | 0 | 0.94 | -70.04 | -86.39 | 4.92 | -13.84 | 306.61 | 4.21 | -9.46 | 245.08 | 1.01 | 2.02 | -1.94 | 0 | -100.0 | 0 | 186.02 | 120.33 | 24.94 |
| 20Q3 (4) | 4.77 | 21.99 | 0.0 | -3.06 | -118.57 | 0.0 | -2.33 | -441.86 | 0.0 | 0.69 | 675.0 | 0.0 | 1.71 | -31.87 | 0.0 | 1.08 | -22.86 | 0.0 | 0 | 0 | 0.0 | 3.15 | -34.67 | 0.0 | 5.71 | 41.34 | 0.0 | 4.65 | 26.02 | 0.0 | 0.99 | -2.94 | 0.0 | 0.01 | 0.0 | 0.0 | 84.42 | 1.91 | 0.0 |
| 20Q2 (3) | 3.91 | 93.56 | 0.0 | -1.4 | -600.0 | 0.0 | -0.43 | -138.89 | 0.0 | -0.12 | 45.45 | 0.0 | 2.51 | 37.91 | 0.0 | 1.4 | 23.89 | 0.0 | 0 | 100.0 | 0.0 | 4.82 | -41.19 | 0.0 | 4.04 | 274.07 | 0.0 | 3.69 | 269.0 | 0.0 | 1.02 | 0.99 | 0.0 | 0.01 | 0.0 | 0.0 | 82.84 | -17.16 | 0.0 |
| 20Q1 (2) | 2.02 | -39.7 | 0.0 | -0.2 | -128.57 | 0.0 | -0.18 | -162.07 | 0.0 | -0.22 | -414.29 | 0.0 | 1.82 | -55.06 | 0.0 | 1.13 | 0.89 | 0.0 | -0.01 | 0 | 0.0 | 8.20 | 18.25 | 0.0 | 1.08 | -10.74 | 0.0 | 1.0 | -18.03 | 0.0 | 1.01 | -1.94 | 0.0 | 0.01 | 0 | 0.0 | 100.00 | -32.84 | 0.0 |
| 19Q4 (1) | 3.35 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 4.05 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.93 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 148.89 | 0.0 | 0.0 |
