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) | 11.75 | 34.29 | -0.38 | 0 | -1.69 | 0 | -0.05 | 0 | 11.37 | -32.96 | 0.62 | -45.13 | 0 | 0 | 0.58 | -33.95 | 5.72 | 72.29 | 5.33 | 44.05 | 1.76 | 6.02 | 0.13 | -31.58 | 162.74 | 3.23 |
| 2022 (9) | 8.75 | 0 | 8.21 | 110.51 | -11.4 | 0 | 0 | 0 | 16.96 | 0 | 1.13 | -22.6 | 0 | 0 | 0.88 | -43.13 | 3.32 | 0 | 3.7 | 0.82 | 1.66 | -4.6 | 0.19 | -73.61 | 157.66 | 0 |
| 2021 (8) | -8.98 | 0 | 3.9 | 0 | -0.67 | 0 | 0 | 0 | -5.08 | 0 | 1.46 | -70.45 | 0 | 0 | 1.55 | -71.92 | -3.02 | 0 | 3.67 | 0 | 1.74 | -11.68 | 0.72 | 9.09 | -146.49 | 0 |
| 2020 (7) | -4.56 | 0 | -5.57 | 0 | 7.7 | 0 | 0 | 0 | -10.13 | 0 | 4.94 | 127.65 | 0 | 0 | 5.53 | 168.11 | -6.05 | 0 | -6.76 | 0 | 1.97 | 3.68 | 0.66 | -1.49 | 0.00 | 0 |
| 2019 (6) | 14.45 | 274.35 | -3.37 | 0 | -5.34 | 0 | 0 | 0 | 11.08 | 575.61 | 2.17 | 69.53 | -0.5 | 0 | 2.06 | 48.34 | 3.58 | 23.45 | 3.08 | 24.19 | 1.9 | 9.2 | 0.67 | 28.85 | 255.75 | 214.06 |
| 2018 (5) | 3.86 | 0 | -2.22 | 0 | -0.04 | 0 | 0 | 0 | 1.64 | 0 | 1.28 | 40.66 | 0 | 0 | 1.39 | 17.46 | 2.9 | 28900.0 | 2.48 | 98.4 | 1.74 | -10.31 | 0.52 | 79.31 | 81.43 | 0 |
| 2017 (4) | -2.34 | 0 | -0.17 | 0 | 0.74 | 0 | 3.97 | 0 | -2.51 | 0 | 0.91 | 31.88 | 0 | 0 | 1.18 | 10.89 | 0.01 | -99.06 | 1.25 | -6.72 | 1.94 | -8.92 | 0.29 | 81.25 | -67.24 | 0 |
| 2016 (3) | 6.41 | -2.29 | -1.03 | 0 | -3.39 | 0 | -1.31 | 0 | 5.38 | 32.19 | 0.69 | -78.03 | 0 | 0 | 1.07 | -72.26 | 1.06 | -50.0 | 1.34 | -47.45 | 2.13 | 3.9 | 0.16 | -23.81 | 176.58 | 29.48 |
| 2015 (2) | 6.56 | 163.45 | -2.49 | 0 | -0.87 | 0 | -5.24 | 0 | 4.07 | 0 | 3.14 | 190.74 | 0 | 0 | 3.85 | 102.41 | 2.12 | -28.14 | 2.55 | -3.77 | 2.05 | 141.18 | 0.21 | 61.54 | 136.38 | 98.82 |
| 2014 (1) | 2.49 | -54.73 | -2.67 | 0 | -2.91 | 0 | 1.77 | 0 | -0.18 | 0 | 1.08 | -14.96 | 0 | 0 | 1.90 | -21.93 | 2.95 | -18.51 | 2.65 | -19.45 | 0.85 | 25.0 | 0.13 | 0 | 68.60 | -50.49 |
| 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) | 6.53 | 130.74 | 36.33 | -0.62 | -47.62 | -264.71 | -0.01 | 99.8 | 0 | 0.09 | 0 | 0 | 5.91 | 145.23 | 27.92 | 0.63 | 53.66 | 186.36 | 0 | 0 | 0 | 1.66 | 24.05 | 169.5 | 3.95 | 63.9 | 88.1 | 3.41 | 28.2 | 54.3 | 0.58 | 5.45 | 34.88 | 0.01 | 0.0 | -66.67 | 163.25 | 85.75 | -9.0 |
| 24Q2 (19) | 2.83 | 314.39 | 13.65 | -0.42 | 2.33 | -180.0 | -5.07 | -4509.09 | -158.67 | 0 | 0 | 0 | 2.41 | 237.71 | 2.99 | 0.41 | -6.82 | 272.73 | 0 | 0 | 0 | 1.34 | -16.16 | 207.19 | 2.41 | 55.48 | 67.36 | 2.66 | 43.78 | 101.52 | 0.55 | 10.0 | 27.91 | 0.01 | 0.0 | -75.0 | 87.89 | 257.13 | -36.82 |
| 24Q1 (18) | -1.32 | -130.21 | -1566.67 | -0.43 | -2250.0 | -377.78 | -0.11 | 15.38 | -127.5 | 0 | 100.0 | 0 | -1.75 | -139.86 | 0 | 0.44 | 144.44 | 300.0 | 0 | 0 | 0 | 1.59 | 122.15 | 192.15 | 1.55 | 18.32 | 80.23 | 1.85 | 65.18 | 172.06 | 0.5 | 8.7 | 13.64 | 0.01 | -50.0 | -75.0 | -55.93 | -120.48 | -820.9 |
| 23Q4 (17) | 4.37 | -8.77 | -20.98 | 0.02 | 111.76 | 112.5 | -0.13 | 0 | 93.23 | -0.05 | 0 | 0 | 4.39 | -4.98 | -18.25 | 0.18 | -18.18 | 12.5 | 0 | 0 | 0 | 0.72 | 16.65 | 21.95 | 1.31 | -37.62 | 27.18 | 1.12 | -49.32 | 89.83 | 0.46 | 6.98 | 6.98 | 0.02 | -33.33 | -50.0 | 273.12 | 52.24 | -47.65 |
| 23Q3 (16) | 4.79 | 92.37 | 134.8 | -0.17 | -13.33 | 37.04 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 4.62 | 97.44 | 161.02 | 0.22 | 100.0 | -18.52 | 0 | 0 | 0 | 0.61 | 41.4 | -4.66 | 2.1 | 45.83 | 3.96 | 2.21 | 67.42 | -11.6 | 0.43 | 0.0 | 2.38 | 0.03 | -25.0 | -40.0 | 179.40 | 28.97 | 161.19 |
| 23Q2 (15) | 2.49 | 2666.67 | 1085.71 | -0.15 | -66.67 | 65.12 | -1.96 | -590.0 | 55.45 | 0 | 0 | 0 | 2.34 | 0 | 1163.64 | 0.11 | 0.0 | -74.42 | 0 | 0 | 0 | 0.43 | -20.27 | -66.41 | 1.44 | 67.44 | 414.29 | 1.32 | 94.12 | 120.0 | 0.43 | -2.27 | 16.22 | 0.04 | 0.0 | -20.0 | 139.11 | 1692.92 | 575.66 |
| 23Q1 (14) | 0.09 | -98.37 | -90.72 | -0.09 | 43.75 | -100.99 | 0.4 | 120.83 | 112.62 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.11 | -31.25 | -60.71 | 0 | 0 | 0 | 0.55 | -7.27 | -49.83 | 0.86 | -16.5 | 8700.0 | 0.68 | 15.25 | 6700.0 | 0.44 | 2.33 | 2.33 | 0.04 | 0.0 | -20.0 | 7.76 | -98.51 | -96.08 |
| 22Q4 (13) | 5.53 | 171.08 | 177.67 | -0.16 | 40.74 | -102.71 | -1.92 | -1.05 | 34.02 | 0 | 0 | 0 | 5.37 | 203.39 | 540.16 | 0.16 | -40.74 | -23.81 | 0 | 0 | 0 | 0.59 | -8.8 | -37.78 | 1.03 | -49.01 | 144.02 | 0.59 | -76.4 | -83.57 | 0.43 | 2.38 | 13.16 | 0.04 | -20.0 | -75.0 | 521.70 | 659.53 | 402.61 |
| 22Q3 (12) | 2.04 | 871.43 | 195.77 | -0.27 | 37.21 | 49.06 | -1.9 | 56.82 | -154.91 | 0 | 0 | 0 | 1.77 | 904.55 | 166.54 | 0.27 | -37.21 | 80.0 | 0 | 0 | 0 | 0.64 | -50.19 | 19.28 | 2.02 | 621.43 | 461.11 | 2.5 | 316.67 | 110.08 | 0.42 | 13.51 | 13.51 | 0.05 | 0.0 | -73.68 | 68.69 | 233.62 | 156.43 |
| 22Q2 (11) | 0.21 | -78.35 | -94.26 | -0.43 | -104.75 | 44.87 | -4.4 | -38.8 | -37.07 | 0 | 0 | 0 | -0.22 | -102.19 | -107.64 | 0.43 | 53.57 | -28.33 | 0 | 0 | 0 | 1.29 | 19.1 | -45.98 | 0.28 | 2900.0 | 27.27 | 0.6 | 5900.0 | 71.43 | 0.37 | -13.95 | -19.57 | 0.05 | 0.0 | -72.22 | 20.59 | -89.6 | -94.43 |
| 22Q1 (10) | 0.97 | 113.62 | 128.53 | 9.06 | 53.56 | 1432.35 | -3.17 | -8.93 | -260.1 | 0 | 0 | 0 | 10.03 | 922.13 | 345.83 | 0.28 | 33.33 | -42.86 | 0 | 0 | 0 | 1.09 | 15.02 | -57.67 | -0.01 | 99.57 | 99.21 | 0.01 | -99.72 | 100.69 | 0.43 | 13.16 | -18.87 | 0.05 | -68.75 | -73.68 | 197.96 | 214.83 | 0 |
| 21Q4 (9) | -7.12 | -234.27 | -170.72 | 5.9 | 1213.21 | 435.23 | -2.91 | -184.1 | -1365.22 | 0 | 0 | 0 | -1.22 | 54.14 | 72.21 | 0.21 | 40.0 | -88.65 | 0 | 0 | 0 | 0.94 | 74.83 | -86.57 | -2.34 | -750.0 | 2.09 | 3.59 | 201.68 | 222.11 | 0.38 | 2.7 | -32.14 | 0.16 | -15.79 | 0.0 | -172.40 | -41.64 | 0 |
| 21Q3 (8) | -2.13 | -158.2 | -197.71 | -0.53 | 32.05 | 72.54 | 3.46 | 207.79 | 141.96 | 0 | 0 | 0 | -2.66 | -192.36 | -1164.0 | 0.15 | -75.0 | -89.93 | 0 | 0 | 0 | 0.54 | -77.44 | -88.2 | 0.36 | 63.64 | 414.29 | 1.19 | 240.0 | 483.87 | 0.37 | -19.57 | -22.92 | 0.19 | 5.56 | 11.76 | -121.71 | -132.92 | -118.98 |
| 21Q2 (7) | 3.66 | 207.65 | 246.99 | -0.78 | -14.71 | 48.0 | -3.21 | -262.12 | -178.1 | 0 | 0 | -100.0 | 2.88 | 170.59 | 172.18 | 0.6 | 22.45 | -55.88 | 0 | 0 | 0 | 2.40 | -6.68 | -66.61 | 0.22 | 117.46 | 120.95 | 0.35 | 124.14 | 138.89 | 0.46 | -13.21 | -14.81 | 0.18 | -5.26 | 5.88 | 369.70 | 0 | 0 |
| 21Q1 (6) | -3.4 | -29.28 | -112.5 | -0.68 | 61.36 | -74.36 | 1.98 | 760.87 | 2.59 | 0 | 0 | 100.0 | -4.08 | 7.06 | -105.03 | 0.49 | -73.51 | 113.04 | 0 | 0 | 0 | 2.57 | -63.5 | 29.23 | -1.26 | 47.28 | 52.99 | -1.45 | 50.68 | 44.44 | 0.53 | -5.36 | 39.47 | 0.19 | 18.75 | 26.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | -2.63 | -220.64 | -178.27 | -1.76 | 8.81 | -43.09 | 0.23 | -83.92 | 109.47 | 0 | 0 | 100.0 | -4.39 | -1856.0 | -306.1 | 1.85 | 24.16 | 83.17 | 0 | 0 | -100.0 | 7.03 | 53.61 | 63.67 | -2.39 | -3514.29 | -1891.67 | -2.94 | -848.39 | -880.0 | 0.56 | 16.67 | -18.84 | 0.16 | -5.88 | 6.67 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 2.18 | 187.55 | 0.0 | -1.93 | -28.67 | 0.0 | 1.43 | -65.21 | 0.0 | 0 | -100.0 | 0.0 | 0.25 | 106.27 | 0.0 | 1.49 | 9.56 | 0.0 | 0 | 0 | 0.0 | 4.58 | -36.18 | 0.0 | 0.07 | 106.67 | 0.0 | -0.31 | 65.56 | 0.0 | 0.48 | -11.11 | 0.0 | 0.17 | 0.0 | 0.0 | 641.18 | 0 | 0.0 |
| 20Q2 (3) | -2.49 | -55.62 | 0.0 | -1.5 | -284.62 | 0.0 | 4.11 | 112.95 | 0.0 | 1.25 | 420.51 | 0.0 | -3.99 | -100.5 | 0.0 | 1.36 | 491.3 | 0.0 | 0 | 0 | 0.0 | 7.17 | 261.14 | 0.0 | -1.05 | 60.82 | 0.0 | -0.9 | 65.52 | 0.0 | 0.54 | 42.11 | 0.0 | 0.17 | 13.33 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -1.6 | -147.62 | 0.0 | -0.39 | 68.29 | 0.0 | 1.93 | 179.42 | 0.0 | -0.39 | -5.41 | 0.0 | -1.99 | -193.43 | 0.0 | 0.23 | -77.23 | 0.0 | 0 | -100.0 | 0.0 | 1.99 | -53.77 | 0.0 | -2.68 | -2133.33 | 0.0 | -2.61 | -770.0 | 0.0 | 0.38 | -44.93 | 0.0 | 0.15 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 3.36 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | -2.43 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 4.30 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 622.22 | 0.0 | 0.0 |
