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) | 44.23 | 0 | -22.9 | 0 | -6.02 | 0 | 1.03 | 10.75 | 21.33 | 0 | 13.89 | -6.21 | -1.59 | 0 | 8.30 | 7.89 | 10.19 | -38.87 | 1.77 | -77.34 | 9.01 | 2.5 | 0.63 | 5.0 | 387.64 | 0 |
| 2022 (9) | -11.66 | 0 | -6.43 | 0 | 13.65 | 104.95 | 0.93 | 19.23 | -18.09 | 0 | 14.81 | 7.47 | 0 | 0 | 7.69 | 3.56 | 16.67 | -17.64 | 7.81 | -9.4 | 8.79 | 47.24 | 0.6 | 50.0 | -67.79 | 0 |
| 2021 (8) | 10.96 | -53.24 | -7.76 | 0 | 6.66 | -3.9 | 0.78 | -45.45 | 3.2 | 57.64 | 13.78 | 3.92 | 0 | 0 | 7.43 | -17.08 | 20.24 | 14.35 | 8.62 | 22.44 | 5.97 | 35.68 | 0.4 | 100.0 | 73.12 | -63.69 |
| 2020 (7) | 23.44 | 425.56 | -21.41 | 0 | 6.93 | -17.3 | 1.43 | 308.57 | 2.03 | 0 | 13.26 | 33.4 | 0 | 0 | 8.96 | 1.44 | 17.7 | 108.73 | 7.04 | 91.83 | 4.4 | 13.7 | 0.2 | 81.82 | 201.37 | 245.41 |
| 2019 (6) | 4.46 | 69.58 | -9.94 | 0 | 8.38 | 539.69 | 0.35 | -27.08 | -5.48 | 0 | 9.94 | 27.76 | 0 | 0 | 8.83 | -41.76 | 8.48 | 162.54 | 3.67 | 118.45 | 3.87 | 20.19 | 0.11 | 450.0 | 58.30 | 9.06 |
| 2018 (5) | 2.63 | -53.62 | -5.3 | 0 | 1.31 | 0 | 0.48 | 54.84 | -2.67 | 0 | 7.78 | 125.51 | 0 | 0 | 15.16 | 32.81 | 3.23 | 498.15 | 1.68 | 194.74 | 3.22 | 20.6 | 0.02 | -50.0 | 53.46 | -69.08 |
| 2017 (4) | 5.67 | 0 | -3.03 | 0 | -3.19 | 0 | 0.31 | 29.17 | 2.64 | 0 | 3.45 | -29.88 | -1.26 | 0 | 11.41 | -34.03 | 0.54 | 68.75 | 0.57 | 0 | 2.67 | 19.73 | 0.04 | 0.0 | 172.87 | 0 |
| 2016 (3) | -1.38 | 0 | -3.43 | 0 | 3.33 | 49.33 | 0.24 | 0 | -4.81 | 0 | 4.92 | 27.46 | 0 | 0 | 17.30 | 3.89 | 0.32 | -73.98 | -0.45 | 0 | 2.23 | 120.79 | 0.04 | 33.33 | -75.82 | 0 |
| 2015 (2) | 3.1 | 40.27 | -1.2 | 0 | 2.23 | 0 | -0.05 | 0 | 1.9 | 91.92 | 3.86 | 129.76 | 0 | 0 | 16.65 | 105.08 | 1.23 | 78.26 | 2.21 | -29.84 | 1.01 | 34.67 | 0.03 | -50.0 | 95.38 | 70.92 |
| 2014 (1) | 2.21 | 2.31 | -1.22 | 0 | -0.52 | 0 | 1.0 | 0 | 0.99 | 1000.0 | 1.68 | -44.92 | 0.09 | -10.0 | 8.12 | -60.63 | 0.69 | 0 | 3.15 | 2150.0 | 0.75 | -29.25 | 0.06 | 50.0 | 55.81 | -67.96 |
| 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) | 17.72 | 220.43 | 6.81 | -10.61 | -18.42 | -24.53 | -3.31 | 50.74 | 77.38 | -0.05 | -133.33 | -107.04 | 7.11 | 307.29 | -11.9 | 8.21 | 81.64 | 168.3 | 0.01 | -50.0 | 100.61 | 11.53 | 25.51 | 79.92 | 7.65 | 1196.61 | 29.22 | 2.57 | 25600.0 | 15.25 | 2.44 | 8.44 | 10.41 | 0.16 | -11.11 | 0.0 | 342.75 | 51.23 | -4.96 |
| 24Q2 (19) | 5.53 | -76.5 | -25.17 | -8.96 | 9.77 | -3418.52 | -6.72 | -143.48 | 52.24 | 0.15 | 25.0 | 138.46 | -3.43 | -125.22 | -144.78 | 4.52 | -21.66 | 93.16 | 0.02 | 166.67 | 0 | 9.19 | -33.61 | 67.05 | 0.59 | -64.02 | -47.32 | 0.01 | -97.62 | 0.0 | 2.25 | 10.84 | -1.32 | 0.18 | 5.88 | 12.5 | 226.64 | -74.76 | -24.86 |
| 24Q1 (18) | 23.53 | 1869.17 | 9.09 | -9.93 | -0.61 | -107.74 | -2.76 | -114.67 | -171.5 | 0.12 | -75.0 | -47.83 | 13.6 | 221.43 | -19.0 | 5.77 | 71.22 | 12.92 | -0.03 | -142.86 | 0 | 13.84 | 77.05 | -7.83 | 1.64 | -32.23 | 124.66 | 0.42 | 90.91 | 160.87 | 2.03 | -10.96 | -9.78 | 0.17 | 6.25 | 6.25 | 898.09 | 1896.18 | -28.39 |
| 23Q4 (17) | -1.33 | -108.02 | -118.5 | -9.87 | -15.85 | -239.18 | 18.81 | 228.57 | 499.36 | 0.48 | -32.39 | 860.0 | -11.2 | -238.79 | -361.68 | 3.37 | 10.13 | -5.87 | 0.07 | 104.24 | 0 | 7.82 | 21.96 | -2.28 | 2.42 | -59.12 | -31.25 | 0.22 | -90.13 | -72.84 | 2.28 | 3.17 | 1.33 | 0.16 | 0.0 | 6.67 | -50.00 | -113.86 | -122.32 |
| 23Q3 (16) | 16.59 | 124.49 | 254.61 | -8.52 | -3255.56 | -316.79 | -14.63 | -3.98 | -604.48 | 0.71 | 282.05 | 86.84 | 8.07 | 5.35 | 218.68 | 3.06 | 30.77 | 33.62 | -1.65 | 0 | 0 | 6.41 | 16.53 | 63.1 | 5.92 | 428.57 | 3.68 | 2.23 | 22200.0 | -35.36 | 2.21 | -3.07 | -8.3 | 0.16 | 0.0 | 6.67 | 360.65 | 19.57 | 302.01 |
| 23Q2 (15) | 7.39 | -65.74 | 324.62 | 0.27 | 105.65 | 107.07 | -14.07 | -464.51 | -212.74 | -0.39 | -269.57 | -186.67 | 7.66 | -54.38 | 207.74 | 2.34 | -54.21 | -55.17 | 0 | 0 | 0 | 5.50 | -63.37 | -51.21 | 1.12 | 53.42 | -72.95 | 0.01 | 101.45 | -99.5 | 2.28 | 1.33 | 8.57 | 0.16 | 0.0 | 6.67 | 301.63 | -75.95 | 490.56 |
| 23Q1 (14) | 21.57 | 200.0 | 546.58 | -4.78 | -64.26 | -59.87 | 3.86 | 181.95 | 29.53 | 0.23 | 360.0 | 475.0 | 16.79 | 292.29 | 314.71 | 5.11 | 42.74 | 37.74 | 0 | 0 | 0 | 15.02 | 87.7 | 75.13 | 0.73 | -79.26 | -77.88 | -0.69 | -185.19 | -144.81 | 2.25 | 0.0 | 10.84 | 0.16 | 6.67 | 6.67 | 1254.07 | 459.88 | 1065.87 |
| 22Q4 (13) | 7.19 | 167.01 | 278.42 | -2.91 | -174.05 | 15.16 | -4.71 | -262.41 | -190.75 | 0.05 | -86.84 | -86.49 | 4.28 | 162.94 | 379.74 | 3.58 | 56.33 | 3.47 | 0 | 0 | 0 | 8.00 | 103.56 | 40.88 | 3.52 | -38.35 | -36.69 | 0.81 | -76.52 | -64.47 | 2.25 | -6.64 | 25.7 | 0.15 | 0.0 | -11.76 | 223.99 | 225.46 | 399.85 |
| 22Q3 (12) | -10.73 | -226.14 | -303.61 | 3.93 | 202.88 | 124.57 | 2.9 | -76.76 | 391.53 | 0.38 | -15.56 | 22.58 | -6.8 | 4.36 | -196.87 | 2.29 | -56.13 | -45.48 | 0 | 0 | 0 | 3.93 | -65.14 | -48.75 | 5.71 | 37.92 | -8.64 | 3.45 | 71.64 | 13.49 | 2.41 | 14.76 | 57.52 | 0.15 | 0.0 | 36.36 | -178.54 | -131.17 | -258.55 |
| 22Q2 (11) | -3.29 | 31.88 | -28.02 | -3.82 | -27.76 | -14.37 | 12.48 | 318.79 | 381.85 | 0.45 | 1025.0 | 542.86 | -7.11 | 9.08 | -20.3 | 5.22 | 40.7 | 73.42 | 0 | 0 | 0 | 11.27 | 31.49 | 29.82 | 4.14 | 25.45 | -11.91 | 2.01 | 30.52 | 16.86 | 2.1 | 3.45 | 61.54 | 0.15 | 0.0 | 150.0 | -77.23 | 40.52 | 7.44 |
| 22Q1 (10) | -4.83 | -354.21 | -176.06 | -2.99 | 12.83 | -9.52 | 2.98 | -42.58 | 275.29 | 0.04 | -89.19 | 33.33 | -7.82 | -411.11 | -316.02 | 3.71 | 7.23 | 19.29 | 0 | 0 | 0 | 8.57 | 50.99 | -2.93 | 3.3 | -40.65 | -11.53 | 1.54 | -32.46 | -2.53 | 2.03 | 13.41 | 51.49 | 0.15 | -11.76 | 150.0 | -129.84 | -389.75 | -160.93 |
| 21Q4 (9) | 1.9 | -63.95 | -87.2 | -3.43 | -296.0 | 43.86 | 5.19 | 779.66 | 338.07 | 0.37 | 19.35 | 15.62 | -1.53 | -121.79 | -117.53 | 3.46 | -17.62 | 22.26 | 0 | 0 | 0 | 5.68 | -25.95 | -14.76 | 5.56 | -11.04 | -3.81 | 2.28 | -25.0 | 5.07 | 1.79 | 16.99 | 36.64 | 0.17 | 54.55 | 240.0 | 44.81 | -60.21 | -89.34 |
| 21Q3 (8) | 5.27 | 305.06 | 147.42 | 1.75 | 152.4 | 126.96 | 0.59 | -77.22 | -88.08 | 0.31 | 342.86 | 675.0 | 7.02 | 218.78 | 261.01 | 4.2 | 39.53 | 14.44 | 0 | 0 | 0 | 7.67 | -11.7 | -15.25 | 6.25 | 32.98 | 39.51 | 3.04 | 76.74 | 62.57 | 1.53 | 17.69 | 41.67 | 0.11 | 83.33 | 120.0 | 112.61 | 234.95 | 58.6 |
| 21Q2 (7) | -2.57 | -140.47 | 47.23 | -3.34 | -22.34 | 41.91 | 2.59 | 252.35 | -66.58 | 0.07 | 133.33 | -65.0 | -5.91 | -263.26 | 44.35 | 3.01 | -3.22 | -18.65 | 0 | 0 | 0 | 8.68 | -1.68 | -18.18 | 4.7 | 26.01 | 23.04 | 1.72 | 8.86 | 9.55 | 1.3 | -2.99 | 31.31 | 0.06 | 0.0 | 20.0 | -83.44 | -139.16 | 55.28 |
| 21Q1 (6) | 6.35 | -57.21 | -44.0 | -2.73 | 55.32 | 11.07 | -1.7 | 22.02 | 52.65 | 0.03 | -90.62 | -96.51 | 3.62 | -58.53 | -56.23 | 3.11 | 9.89 | 1.63 | 0 | 0 | 0 | 8.83 | 32.58 | -12.91 | 3.73 | -35.47 | 3.04 | 1.58 | -27.19 | 11.27 | 1.34 | 2.29 | 32.67 | 0.06 | 20.0 | 20.0 | 213.09 | -49.31 | -53.4 |
| 20Q4 (5) | 14.84 | 596.71 | 1932.88 | -6.11 | 5.86 | -139.61 | -2.18 | -144.04 | -163.19 | 0.32 | 700.0 | 39.13 | 8.73 | 300.23 | 579.67 | 2.83 | -22.89 | 2.54 | 0 | 0 | 0 | 6.66 | -26.37 | 13.83 | 5.78 | 29.02 | 36.32 | 2.17 | 16.04 | 58.39 | 1.31 | 21.3 | 25.96 | 0.05 | 0.0 | 0.0 | 420.40 | 492.11 | 1316.68 |
| 20Q3 (4) | 2.13 | 143.74 | 0.0 | -6.49 | -12.87 | 0.0 | 4.95 | -36.13 | 0.0 | 0.04 | -80.0 | 0.0 | -4.36 | 58.95 | 0.0 | 3.67 | -0.81 | 0.0 | 0 | 0 | 0.0 | 9.05 | -14.75 | 0.0 | 4.48 | 17.28 | 0.0 | 1.87 | 19.11 | 0.0 | 1.08 | 9.09 | 0.0 | 0.05 | 0.0 | 0.0 | 71.00 | 138.05 | 0.0 |
| 20Q2 (3) | -4.87 | -142.95 | 0.0 | -5.75 | -87.3 | 0.0 | 7.75 | 315.88 | 0.0 | 0.2 | -76.74 | 0.0 | -10.62 | -228.42 | 0.0 | 3.7 | 20.92 | 0.0 | 0 | 0 | 0.0 | 10.61 | 4.65 | 0.0 | 3.82 | 5.52 | 0.0 | 1.57 | 10.56 | 0.0 | 0.99 | -1.98 | 0.0 | 0.05 | 0.0 | 0.0 | -186.59 | -140.81 | 0.0 |
| 20Q1 (2) | 11.34 | 1453.42 | 0.0 | -3.07 | -20.39 | 0.0 | -3.59 | -204.06 | 0.0 | 0.86 | 273.91 | 0.0 | 8.27 | 554.4 | 0.0 | 3.06 | 10.87 | 0.0 | 0 | 0 | 0.0 | 10.14 | 73.3 | 0.0 | 3.62 | -14.62 | 0.0 | 1.42 | 3.65 | 0.0 | 1.01 | -2.88 | 0.0 | 0.05 | 0.0 | 0.0 | 457.26 | 1440.9 | 0.0 |
| 19Q4 (1) | 0.73 | 0.0 | 0.0 | -2.55 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -1.82 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.85 | 0.0 | 0.0 | 4.24 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 29.67 | 0.0 | 0.0 |
