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) | 6.64 | -33.47 | -21.87 | 0 | 4.28 | -40.31 | -0.01 | 0 | -15.23 | 0 | 0.42 | -10.64 | -0.02 | 0 | 2.41 | 52.22 | 1.75 | -69.62 | 3.41 | -19.58 | 1.14 | -12.31 | 0.01 | 0.0 | 145.61 | -19.02 |
| 2022 (9) | 9.98 | 77.9 | -1.66 | 0 | 7.17 | 0 | 0.88 | 137.84 | 8.32 | 141.16 | 0.47 | -34.72 | 0 | 0 | 1.58 | -43.96 | 5.76 | 175.6 | 4.24 | 59.4 | 1.3 | -13.91 | 0.01 | 0.0 | 179.82 | 33.98 |
| 2021 (8) | 5.61 | 0 | -2.16 | 0 | -4.65 | 0 | 0.37 | 94.74 | 3.45 | 100.58 | 0.72 | -60.22 | -0.18 | 0 | 2.82 | -47.89 | 2.09 | -54.27 | 2.66 | -51.72 | 1.51 | 11.85 | 0.01 | 0.0 | 134.21 | 0 |
| 2020 (7) | -0.25 | 0 | 1.97 | 0 | -3.48 | 0 | 0.19 | 0 | 1.72 | -75.6 | 1.81 | 21.48 | 0 | 0 | 5.42 | -7.81 | 4.57 | 41.05 | 5.51 | 106.37 | 1.35 | 11.57 | 0.01 | 0.0 | -3.64 | 0 |
| 2019 (6) | 9.19 | 720.54 | -2.14 | 0 | 0.93 | 0 | -0.02 | 0 | 7.05 | 0 | 1.49 | 3.47 | 0 | 0 | 5.88 | -21.15 | 3.24 | 30.65 | 2.67 | 1.14 | 1.21 | 30.11 | 0.01 | -50.0 | 236.25 | 657.26 |
| 2018 (5) | 1.12 | -79.07 | -1.31 | 0 | -1.86 | 0 | -1.03 | 0 | -0.19 | 0 | 1.44 | -74.91 | 0 | 0 | 7.46 | -73.15 | 2.48 | -21.52 | 2.64 | -6.71 | 0.93 | 55.0 | 0.02 | 0.0 | 31.20 | -79.88 |
| 2017 (4) | 5.35 | 0 | -6.59 | 0 | 0.66 | 0 | -0.13 | 0 | -1.24 | 0 | 5.74 | 341.54 | 0 | 0 | 27.77 | 313.56 | 3.16 | 3.61 | 2.83 | -14.5 | 0.6 | 11.11 | 0.02 | 0.0 | 155.07 | 0 |
| 2016 (3) | -0.54 | 0 | -1.31 | 0 | -0.37 | 0 | -0.02 | 0 | -1.85 | 0 | 1.3 | 233.33 | 0 | 0 | 6.71 | 197.52 | 3.05 | 40.55 | 3.31 | 23.51 | 0.54 | 8.0 | 0.02 | 100.0 | -13.95 | 0 |
| 2015 (2) | 2.45 | 8.89 | -0.34 | 0 | -3.46 | 0 | -0.05 | 0 | 2.11 | -63.18 | 0.39 | -50.0 | 0 | 0 | 2.26 | -48.5 | 2.17 | -7.26 | 2.68 | 5.93 | 0.5 | 21.95 | 0.01 | 0.0 | 76.80 | 0.7 |
| 2014 (1) | 2.25 | 71.76 | 3.48 | 0 | -1.86 | 0 | 0.08 | -85.19 | 5.73 | 0 | 0.78 | 200.0 | 0 | 0 | 4.38 | 187.02 | 2.34 | 13.04 | 2.53 | 28.43 | 0.41 | 28.12 | 0.01 | -50.0 | 76.27 | 34.49 |
| 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) | -5.29 | -327.04 | -234.26 | 4.84 | -32.78 | 349.48 | -1.26 | 40.0 | 9.35 | 0 | 0 | 0 | -0.45 | -104.72 | -122.5 | 0.07 | -30.0 | 250.0 | 0 | -100.0 | 0 | 1.96 | -60.11 | 125.84 | 0.46 | 235.29 | 231.43 | 0.89 | 4550.0 | 178.12 | 0.23 | -4.17 | -14.81 | 0 | 0 | 0 | -472.32 | -144.6 | -170.73 |
| 24Q2 (19) | 2.33 | 398.72 | 2.64 | 7.2 | 288.98 | 153.33 | -2.1 | -179.25 | -362.5 | 0 | 0 | 0 | 9.53 | 307.63 | 184.86 | 0.1 | 233.33 | -54.55 | 0.19 | 258.33 | 0 | 4.90 | 123.86 | 17.87 | -0.34 | -36.0 | -172.34 | -0.02 | -116.67 | -101.56 | 0.24 | -4.0 | -14.29 | 0 | 0 | 0 | 1059.09 | 602.39 | 627.83 |
| 24Q1 (18) | -0.78 | 62.68 | -130.95 | -3.81 | -136.65 | 20.95 | 2.65 | -5.36 | 28.02 | 0 | 0 | 0 | -4.59 | -24.05 | -99.57 | 0.03 | -82.35 | 0 | -0.12 | -300.0 | 0 | 2.19 | -73.85 | 0 | -0.25 | -2600.0 | -115.34 | 0.12 | 160.0 | -94.0 | 0.25 | -13.79 | -16.67 | 0 | 0 | 0 | -210.81 | 90.92 | -292.41 |
| 23Q4 (17) | -2.09 | -153.05 | -139.36 | -1.61 | 17.01 | 9.55 | 2.8 | 301.44 | -68.99 | 0 | 0 | 0 | -3.7 | -285.0 | -204.82 | 0.17 | 750.0 | -10.53 | -0.03 | 0 | -250.0 | 8.37 | 867.24 | 303.73 | 0.01 | 102.86 | -99.53 | -0.2 | -162.5 | -109.95 | 0.29 | 7.41 | -6.45 | 0 | 0 | 0 | -2322.22 | -447.74 | -1114.61 |
| 23Q3 (16) | 3.94 | 73.57 | 4.23 | -1.94 | 85.63 | -1285.71 | -1.39 | -273.75 | 19.19 | 0 | 0 | 0 | 2.0 | 117.81 | -45.05 | 0.02 | -90.91 | -60.0 | 0 | 0 | -100.0 | 0.87 | -79.18 | 41.99 | -0.35 | -174.47 | -120.35 | 0.32 | -75.0 | -76.81 | 0.27 | -3.57 | -15.62 | 0 | 0 | 0 | 667.80 | 358.93 | 200.33 |
| 23Q2 (15) | 2.27 | -9.92 | 62.14 | -13.5 | -180.08 | -134900.0 | 0.8 | -61.35 | 1433.33 | 0 | 0 | 0 | -11.23 | -388.26 | -907.91 | 0.22 | 0 | 266.67 | 0 | 0 | -100.0 | 4.16 | 0 | 377.57 | 0.47 | -71.17 | -62.4 | 1.28 | -36.0 | 204.76 | 0.28 | -6.67 | -17.65 | 0 | 0 | 0 | 145.51 | 32.81 | -21.01 |
| 23Q1 (14) | 2.52 | -52.54 | 841.18 | -4.82 | -170.79 | -5455.56 | 2.07 | -77.08 | 2400.0 | 0 | 0 | -100.0 | -2.3 | -165.16 | -820.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | -100.0 | 1.63 | -23.11 | 143.28 | 2.0 | -0.5 | 365.12 | 0.3 | -3.23 | -11.76 | 0 | 0 | 0 | 109.57 | -52.13 | 348.13 |
| 22Q4 (13) | 5.31 | 40.48 | 704.55 | -1.78 | -1171.43 | -641.67 | 9.03 | 625.0 | 1257.69 | 0 | 0 | 100.0 | 3.53 | -3.02 | 740.48 | 0.19 | 280.0 | -51.28 | 0.02 | 0.0 | 111.11 | 2.07 | 240.17 | -72.66 | 2.12 | 23.26 | 488.89 | 2.01 | 45.65 | 235.0 | 0.31 | -3.12 | -32.61 | 0 | 0 | 0 | 228.88 | 2.94 | 267.59 |
| 22Q3 (12) | 3.78 | 170.0 | 329.55 | -0.14 | -1300.0 | 93.46 | -1.72 | -2766.67 | -173.02 | 0 | 0 | 100.0 | 3.64 | 161.87 | 388.89 | 0.05 | -16.67 | -64.29 | 0.02 | -60.0 | 0 | 0.61 | -29.98 | -75.26 | 1.72 | 37.6 | 290.91 | 1.38 | 228.57 | 160.38 | 0.32 | -5.88 | -3.03 | 0 | 0 | 0 | 222.35 | 20.71 | 117.3 |
| 22Q2 (11) | 1.4 | 511.76 | -36.65 | -0.01 | -111.11 | -102.44 | -0.06 | 33.33 | 98.1 | 0 | -100.0 | -100.0 | 1.39 | 656.0 | -46.95 | 0.06 | -64.71 | -50.0 | 0.05 | -37.5 | 0 | 0.87 | -72.13 | -47.61 | 1.25 | 86.57 | 108.33 | 0.42 | -2.33 | -59.62 | 0.34 | 0.0 | -5.56 | 0 | 0 | 0 | 184.21 | 517.18 | 16.69 |
| 22Q1 (10) | -0.34 | -151.52 | -118.28 | 0.09 | 137.5 | 147.37 | -0.09 | 88.46 | -12.5 | 0.88 | 466.67 | 166.67 | -0.25 | -159.52 | -114.97 | 0.17 | -56.41 | 142.86 | 0.08 | 144.44 | 0 | 3.12 | -58.81 | 232.59 | 0.67 | 86.11 | -2.9 | 0.43 | -28.33 | -12.24 | 0.34 | -26.09 | -2.86 | 0 | 0 | 0 | -44.16 | -170.92 | -119.94 |
| 21Q4 (9) | 0.66 | -25.0 | -29.79 | -0.24 | 88.79 | 4.0 | -0.78 | -23.81 | -1850.0 | -0.24 | -2300.0 | -900.0 | 0.42 | 133.33 | -39.13 | 0.39 | 178.57 | 62.5 | -0.18 | 0 | 0 | 7.59 | 207.84 | 190.54 | 0.36 | -18.18 | -64.71 | 0.6 | 13.21 | -61.54 | 0.46 | 39.39 | 31.43 | 0 | 0 | 0 | 62.26 | -39.15 | 26.52 |
| 21Q3 (8) | 0.88 | -60.18 | 144.44 | -2.14 | -621.95 | -135.16 | -0.63 | 80.06 | 74.29 | -0.01 | -103.33 | 50.0 | -1.26 | -148.09 | -129.09 | 0.14 | 16.67 | -56.25 | 0 | 0 | 0 | 2.46 | 48.3 | -27.13 | 0.44 | -26.67 | -67.88 | 0.53 | -49.04 | -74.27 | 0.33 | -8.33 | -5.71 | 0 | 0 | 0 | 102.33 | -35.18 | 585.01 |
| 21Q2 (7) | 2.21 | 18.82 | 167.79 | 0.41 | 315.79 | -79.7 | -3.16 | -3850.0 | -732.0 | 0.3 | -9.09 | 193.75 | 2.62 | 56.89 | 311.29 | 0.12 | 71.43 | -89.38 | 0 | 0 | 0 | 1.66 | 76.89 | -87.95 | 0.6 | -13.04 | -57.75 | 1.04 | 112.24 | -30.67 | 0.36 | 2.86 | 16.13 | 0 | 0 | 0 | 157.86 | -28.71 | 187.64 |
| 21Q1 (6) | 1.86 | 97.87 | 7.51 | -0.19 | 24.0 | -117.27 | -0.08 | -100.0 | 94.67 | 0.33 | 1000.0 | -36.54 | 1.67 | 142.03 | -40.99 | 0.07 | -70.83 | -36.36 | 0 | 0 | 0 | 0.94 | -64.02 | -44.05 | 0.69 | -32.35 | -9.21 | 0.49 | -68.59 | 25.64 | 0.35 | 0.0 | 2.94 | 0 | 0 | 0 | 221.43 | 349.92 | -6.56 |
| 20Q4 (5) | 0.94 | 161.11 | -76.14 | -0.25 | 72.53 | -115.43 | -0.04 | 98.37 | 97.7 | 0.03 | 250.0 | 137.5 | 0.69 | 225.45 | -87.59 | 0.24 | -25.0 | -4.0 | 0 | 0 | -100.0 | 2.61 | -22.8 | -23.12 | 1.02 | -25.55 | 39.73 | 1.56 | -24.27 | 132.84 | 0.35 | 0.0 | 20.69 | 0 | 0 | 0 | 49.21 | 229.46 | -88.01 |
| 20Q3 (4) | 0.36 | 111.04 | 0.0 | -0.91 | -145.05 | 0.0 | -2.45 | -590.0 | 0.0 | -0.02 | 93.75 | 0.0 | -0.55 | 55.65 | 0.0 | 0.32 | -71.68 | 0.0 | 0 | 0 | 0.0 | 3.38 | -75.48 | 0.0 | 1.37 | -3.52 | 0.0 | 2.06 | 37.33 | 0.0 | 0.35 | 12.9 | 0.0 | 0 | 0 | 0.0 | 14.94 | 108.29 | 0.0 |
| 20Q2 (3) | -3.26 | -288.44 | 0.0 | 2.02 | 83.64 | 0.0 | 0.5 | 133.33 | 0.0 | -0.32 | -161.54 | 0.0 | -1.24 | -143.82 | 0.0 | 1.13 | 927.27 | 0.0 | 0 | 0 | 0.0 | 13.80 | 721.57 | 0.0 | 1.42 | 86.84 | 0.0 | 1.5 | 284.62 | 0.0 | 0.31 | -8.82 | 0.0 | 0 | 0 | 0.0 | -180.11 | -176.0 | 0.0 |
| 20Q1 (2) | 1.73 | -56.09 | 0.0 | 1.1 | -32.1 | 0.0 | -1.5 | 13.79 | 0.0 | 0.52 | 750.0 | 0.0 | 2.83 | -49.1 | 0.0 | 0.11 | -56.0 | 0.0 | 0 | -100.0 | 0.0 | 1.68 | -50.56 | 0.0 | 0.76 | 4.11 | 0.0 | 0.39 | -41.79 | 0.0 | 0.34 | 17.24 | 0.0 | 0 | 0 | 0.0 | 236.99 | -42.26 | 0.0 |
| 19Q4 (1) | 3.94 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | -1.74 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 5.56 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 3.40 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 410.42 | 0.0 | 0.0 |
