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) | 2.45 | -56.56 | -1.82 | 0 | -1.82 | 0 | -0.06 | 0 | 0.63 | -87.09 | 1.19 | 376.0 | 0 | 0 | 2.20 | 458.06 | 1.03 | -36.42 | 0.44 | -53.19 | 0.47 | -2.08 | 0 | 0 | 269.23 | -31.74 |
| 2022 (9) | 5.64 | 0 | -0.76 | 0 | -3.14 | 0 | 0 | 0 | 4.88 | 0 | 0.25 | -3.85 | 0 | 0 | 0.39 | 5.73 | 1.62 | -65.16 | 0.94 | -60.67 | 0.48 | 9.09 | 0.01 | 0.0 | 394.41 | 0 |
| 2021 (8) | -2.68 | 0 | -0.28 | 0 | 1.6 | 3.9 | 0.21 | 0 | -2.96 | 0 | 0.26 | 136.36 | 0.12 | 0 | 0.37 | 65.41 | 4.65 | 78.16 | 2.39 | 91.2 | 0.44 | 25.71 | 0.01 | -50.0 | -94.37 | 0 |
| 2020 (7) | 0.01 | -99.81 | -0.21 | 0 | 1.54 | 0 | -0.16 | 0 | -0.2 | 0 | 0.11 | 120.0 | -0.12 | 0 | 0.23 | 116.75 | 2.61 | 141.67 | 1.25 | 247.22 | 0.35 | -14.63 | 0.02 | 0.0 | 0.62 | -99.9 |
| 2019 (6) | 5.13 | 90.0 | -0.97 | 0 | -5.1 | 0 | 0.02 | -87.5 | 4.16 | 17.85 | 0.05 | -86.84 | 0 | 0 | 0.10 | -85.33 | 1.08 | 620.0 | 0.36 | 227.27 | 0.41 | 17.14 | 0.02 | 0.0 | 649.37 | 15.44 |
| 2018 (5) | 2.7 | 0 | 0.83 | -21.7 | -2.57 | 0 | 0.16 | 0 | 3.53 | 0 | 0.38 | 192.31 | 0 | 0 | 0.71 | 237.82 | 0.15 | -80.77 | 0.11 | 1000.0 | 0.35 | 0.0 | 0.02 | 100.0 | 562.50 | 0 |
| 2017 (4) | -2.45 | 0 | 1.06 | 292.59 | 0.67 | 0 | -0.16 | 0 | -1.39 | 0 | 0.13 | -60.61 | 0 | 0 | 0.21 | -66.54 | 0.78 | 16.42 | 0.01 | -96.67 | 0.35 | -12.5 | 0.01 | 0.0 | -662.16 | 0 |
| 2016 (3) | 0.96 | -15.79 | 0.27 | 0 | -1.2 | 0 | 0.03 | 0 | 1.23 | 101.64 | 0.33 | -19.51 | 0 | 0 | 0.63 | -13.13 | 0.67 | 9.84 | 0.3 | 36.36 | 0.4 | -2.44 | 0.01 | -85.71 | 135.21 | -16.98 |
| 2015 (2) | 1.14 | -83.21 | -0.53 | 0 | -1.36 | 0 | -0.55 | 0 | 0.61 | -95.35 | 0.41 | 241.67 | 0 | 0 | 0.72 | 328.14 | 0.61 | -32.22 | 0.22 | -58.49 | 0.41 | -8.89 | 0.07 | 0.0 | 162.86 | -74.82 |
| 2014 (1) | 6.79 | 127.85 | 6.34 | 0 | -11.93 | 0 | 0.21 | 950.0 | 13.13 | 1213.0 | 0.12 | -62.5 | 0 | 0 | 0.17 | -60.7 | 0.9 | -18.18 | 0.53 | 17.78 | 0.45 | -4.26 | 0.07 | 0.0 | 646.67 | 114.83 |
| 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) | -0.77 | -83.33 | -139.09 | -0.47 | -62.07 | -327.27 | 0.8 | 86.05 | 5.26 | 0.01 | -83.33 | -91.67 | -1.24 | -74.65 | -166.67 | 0.07 | 133.33 | 131.82 | 0 | 0 | 100.0 | 0.47 | 127.69 | 129.64 | 0.33 | -21.43 | -15.38 | -0.09 | -137.5 | -145.0 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | -7700.00 | -6133.33 | -1350.76 |
| 24Q2 (19) | -0.42 | -185.71 | 31.15 | -0.29 | -153.7 | 49.12 | 0.43 | 38.71 | 130.71 | 0.06 | 250.0 | 135.29 | -0.71 | -168.93 | 39.83 | 0.03 | -50.0 | -88.89 | 0 | 0 | 0 | 0.21 | -53.86 | -89.66 | 0.42 | 121.05 | 223.08 | 0.24 | 60.0 | 118.18 | 0.1 | 11.11 | -16.67 | 0 | 0 | 0 | -123.53 | -160.5 | 53.42 |
| 24Q1 (18) | 0.49 | 225.64 | -66.89 | 0.54 | 149.09 | 1900.0 | 0.31 | 188.57 | 137.8 | -0.04 | -150.0 | 50.0 | 1.03 | 169.13 | -28.97 | 0.06 | -94.69 | 500.0 | 0 | -100.0 | 0 | 0.45 | -94.7 | 495.97 | 0.19 | -32.14 | -13.64 | 0.15 | 87.5 | 150.0 | 0.09 | -18.18 | -25.0 | 0 | 0 | 0 | 204.17 | 199.47 | -75.17 |
| 23Q4 (17) | -0.39 | -119.8 | -110.26 | -1.1 | -900.0 | -139.13 | -0.35 | -146.05 | 88.18 | 0.08 | -33.33 | 260.0 | -1.49 | -180.11 | -144.61 | 1.13 | 613.64 | 707.14 | 1.1 | 200.0 | 0 | 8.45 | 632.46 | 722.84 | 0.28 | -28.21 | 33.33 | 0.08 | -60.0 | 100.0 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | -205.26 | -133.34 | -108.64 |
| 23Q3 (16) | 1.97 | 422.95 | -61.97 | -0.11 | 80.7 | -175.0 | 0.76 | 154.29 | 115.64 | 0.12 | 170.59 | 233.33 | 1.86 | 257.63 | -63.81 | -0.22 | -181.48 | -833.33 | -1.1 | 0 | 0 | -1.59 | -179.42 | -842.86 | 0.39 | 200.0 | 14.71 | 0.2 | 81.82 | -35.48 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 615.62 | 332.12 | -48.9 |
| 23Q2 (15) | -0.61 | -141.22 | -12.96 | -0.57 | -1800.0 | -1800.0 | -1.4 | -70.73 | -167.63 | -0.17 | -112.5 | -168.0 | -1.18 | -181.38 | -107.02 | 0.27 | 2600.0 | 2600.0 | 0 | 0 | 0 | 2.00 | 2560.03 | 3173.58 | 0.13 | -40.91 | -67.5 | 0.11 | 83.33 | -35.29 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -265.22 | -132.26 | -42.43 |
| 23Q1 (14) | 1.48 | -61.05 | 152.48 | -0.03 | 93.48 | 86.36 | -0.82 | 72.3 | -131.3 | -0.08 | -60.0 | 20.0 | 1.45 | -56.59 | 147.7 | 0.01 | -92.86 | -85.71 | 0 | 0 | 0 | 0.08 | -92.69 | -79.25 | 0.22 | 4.76 | -67.16 | 0.06 | 50.0 | -85.71 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 822.22 | -65.38 | 257.45 |
| 22Q4 (13) | 3.8 | -26.64 | 236.28 | -0.46 | -1050.0 | -204.55 | -2.96 | 39.09 | -45.1 | -0.05 | 44.44 | -138.46 | 3.34 | -35.02 | 112.74 | 0.14 | 366.67 | 40.0 | 0 | 0 | 0 | 1.03 | 380.7 | 92.49 | 0.21 | -38.24 | -75.86 | 0.04 | -87.1 | -89.74 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 2375.00 | 97.15 | 992.92 |
| 22Q3 (12) | 5.18 | 1059.26 | 482.02 | -0.04 | -33.33 | -108.33 | -4.86 | -334.78 | -237.5 | -0.09 | -136.0 | 25.0 | 5.14 | 1001.75 | 275.18 | 0.03 | 200.0 | -72.73 | 0 | 0 | 0 | 0.21 | 250.0 | -66.51 | 0.34 | -15.0 | -62.64 | 0.31 | 82.35 | -31.11 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 1204.65 | 746.94 | 671.52 |
| 22Q2 (11) | -0.54 | 80.85 | 62.76 | -0.03 | 86.36 | 94.92 | 2.07 | -20.99 | -21.89 | 0.25 | 350.0 | 31.58 | -0.57 | 81.25 | 72.06 | 0.01 | -85.71 | -50.0 | 0 | 0 | -100.0 | 0.06 | -83.14 | -48.53 | 0.4 | -40.3 | -70.59 | 0.17 | -59.52 | -74.63 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | -186.21 | 64.34 | -0.17 |
| 22Q1 (10) | -2.82 | -349.56 | 13.5 | -0.22 | -150.0 | 64.52 | 2.62 | 228.43 | 7.38 | -0.1 | -176.92 | -600.0 | -3.04 | -293.63 | 21.65 | 0.07 | -30.0 | 250.0 | 0 | 0 | 100.0 | 0.36 | -32.14 | 205.1 | 0.67 | -22.99 | -55.63 | 0.42 | 7.69 | -51.72 | 0.12 | -7.69 | 33.33 | 0 | 0 | 0 | -522.22 | -340.31 | -53.78 |
| 21Q4 (9) | 1.13 | 26.97 | 161.75 | 0.44 | -8.33 | 188.0 | -2.04 | -41.67 | -169.62 | 0.13 | 208.33 | 186.67 | 1.57 | 14.6 | 167.38 | 0.1 | -9.09 | 900.0 | 0 | 0 | 100.0 | 0.53 | -16.37 | 688.69 | 0.87 | -4.4 | -30.4 | 0.39 | -13.33 | -7.14 | 0.13 | 8.33 | 44.44 | 0 | 0 | 0 | 217.31 | 39.17 | 160.56 |
| 21Q3 (8) | 0.89 | 161.38 | 297.78 | 0.48 | 181.36 | 1700.0 | -1.44 | -154.34 | -289.19 | -0.12 | -163.16 | -500.0 | 1.37 | 167.16 | 385.42 | 0.11 | 450.0 | 175.0 | 0 | -100.0 | 0 | 0.64 | 437.88 | 106.73 | 0.91 | -33.09 | 37.88 | 0.45 | -32.84 | -2.17 | 0.12 | 9.09 | 33.33 | 0 | 0 | 0 | 156.14 | 183.99 | 290.84 |
| 21Q2 (7) | -1.45 | 55.52 | -172.86 | -0.59 | 4.84 | -210.53 | 2.65 | 8.61 | 345.37 | 0.19 | 850.0 | 195.0 | -2.04 | 47.42 | -213.33 | 0.02 | 0.0 | -50.0 | 0.72 | 220.0 | 0 | 0.12 | -0.06 | -67.02 | 1.36 | -9.93 | 195.65 | 0.67 | -22.99 | 168.0 | 0.11 | 22.22 | 22.22 | 0 | 0 | 0 | -185.90 | 45.26 | -131.76 |
| 21Q1 (6) | -3.26 | -78.14 | -1186.67 | -0.62 | -24.0 | -224.0 | 2.44 | -16.72 | 3966.67 | 0.02 | 113.33 | -87.5 | -3.88 | -66.52 | -585.0 | 0.02 | 100.0 | -33.33 | -0.6 | -400.0 | 0 | 0.12 | 75.43 | -60.79 | 1.51 | 20.8 | 504.0 | 0.87 | 107.14 | 625.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -339.58 | 5.36 | -337.71 |
| 20Q4 (5) | -1.83 | -306.67 | -191.04 | -0.5 | -1566.67 | 56.9 | 2.93 | 891.89 | 321.97 | -0.15 | -600.0 | -600.0 | -2.33 | -385.42 | -374.12 | 0.01 | -75.0 | -50.0 | -0.12 | 0 | 0 | 0.07 | -78.08 | -62.25 | 1.25 | 89.39 | 197.62 | 0.42 | -8.7 | 740.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -358.82 | -338.56 | -126.78 |
| 20Q3 (4) | -0.45 | -122.61 | 0.0 | -0.03 | 84.21 | 0.0 | -0.37 | 65.74 | 0.0 | 0.03 | 115.0 | 0.0 | -0.48 | -126.67 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.31 | -14.2 | 0.0 | 0.66 | 43.48 | 0.0 | 0.46 | 84.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -81.82 | -113.98 | 0.0 |
| 20Q2 (3) | 1.99 | 563.33 | 0.0 | -0.19 | -138.0 | 0.0 | -1.08 | -1900.0 | 0.0 | -0.2 | -225.0 | 0.0 | 1.8 | 125.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.36 | 18.82 | 0.0 | 0.46 | 84.0 | 0.0 | 0.25 | 108.33 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 585.29 | 309.71 | 0.0 |
| 20Q1 (2) | 0.3 | -85.07 | 0.0 | 0.5 | 143.1 | 0.0 | 0.06 | 104.55 | 0.0 | 0.16 | 433.33 | 0.0 | 0.8 | -5.88 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.30 | 68.92 | 0.0 | 0.25 | -40.48 | 0.0 | 0.12 | 140.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 142.86 | -89.34 | 0.0 |
| 19Q4 (1) | 2.01 | 0.0 | 0.0 | -1.16 | 0.0 | 0.0 | -1.32 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1340.00 | 0.0 | 0.0 |
