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) | 5.72 | 0 | -3.63 | 0 | -2.09 | 0 | 0.62 | 0 | 2.09 | 0 | 0.17 | 0 | 2.37 | 0 | 0.46 | 0 | 5.51 | 35.05 | 4.46 | 36.39 | 0.13 | 62.5 | 0 | 0 | 124.62 | 0 |
| 2022 (9) | -4.97 | 0 | -0.43 | 0 | 3.85 | 0 | -0.39 | 0 | -5.4 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.08 | -26.75 | 3.27 | -22.14 | 0.08 | 14.29 | 0 | 0 | -148.36 | 0 |
| 2021 (8) | 11.88 | 0 | -1.44 | 0 | -8.12 | 0 | -1.0 | 0 | 10.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.57 | 15.08 | 4.2 | 10.24 | 0.07 | -12.5 | 0 | 0 | 278.22 | 0 |
| 2020 (7) | -65.1 | 0 | -0.59 | 0 | 59.19 | 173.14 | -4.97 | 0 | -65.69 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.84 | 9.26 | 3.81 | -9.5 | 0.08 | 14.29 | 0 | 0 | -1673.52 | 0 |
| 2019 (6) | -16.74 | 0 | -2.44 | 0 | 21.67 | 219.15 | 3.56 | 0 | -19.18 | 0 | 0.04 | -60.0 | 0 | 0 | 0.14 | -80.77 | 4.43 | 14666.67 | 4.21 | 0 | 0.07 | 600.0 | 0 | 0 | -391.12 | 0 |
| 2018 (5) | 1.74 | 0 | -4.37 | 0 | 6.79 | 34.99 | -0.91 | 0 | -2.63 | 0 | 0.1 | 900.0 | 0 | 0 | 0.75 | 742.03 | 0.03 | 0 | -0.34 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -1.55 | 0 | -2.35 | 0 | 5.03 | 0 | 0.02 | 0 | -3.9 | 0 | 0.01 | 0.0 | 0 | 0 | 0.09 | 100.97 | -0.27 | 0 | 0.06 | -97.58 | 0.01 | 0.0 | 0 | 0 | -2214.29 | 0 |
| 2016 (3) | 0.64 | 814.29 | -0.83 | 0 | -0.76 | 0 | -0.5 | 0 | -0.19 | 0 | 0.01 | 0 | 0.23 | 0 | 0.04 | 0 | 3.01 | -34.42 | 2.48 | -42.33 | 0.01 | 0.0 | 0 | 0 | 25.70 | 1482.56 |
| 2015 (2) | 0.07 | 0 | -1.68 | 0 | 1.38 | -37.27 | 1.04 | 0 | -1.61 | 0 | 0 | 0 | -0.28 | 0 | -0.00 | 0 | 4.59 | 96.15 | 4.3 | 98.16 | 0.01 | 0.0 | 0 | 0 | 1.62 | 0 |
| 2014 (1) | -1.66 | 0 | 0.34 | 0 | 2.2 | -59.11 | -0.31 | 0 | -1.32 | 0 | 0.01 | -66.67 | -0.24 | 0 | 0.09 | -44.74 | 2.34 | -44.15 | 2.17 | -44.64 | 0.01 | 0.0 | 0 | 0 | -76.15 | 0 |
| 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) | -0.88 | -112.31 | -156.77 | -4.68 | -91.02 | -86.45 | 1.28 | -71.11 | -15.23 | 1.07 | -59.0 | -13.01 | -5.56 | -218.3 | -479.17 | 0.02 | -33.33 | 0 | -3.62 | 0 | 0 | 0.15 | 19.76 | 0 | 0.27 | -89.37 | -72.73 | 0.29 | -86.12 | -63.29 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -266.67 | -179.44 | -241.08 |
| 24Q2 (19) | 7.15 | 320.68 | 236.19 | -2.45 | -744.74 | -2962.5 | 4.43 | -1.56 | -16.89 | 2.61 | 192.23 | 289.13 | 4.7 | 264.34 | 188.18 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.13 | 0 | 0 | 2.54 | 54.88 | 1593.33 | 2.09 | 60.77 | 1293.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 335.68 | 238.83 | 111.51 |
| 24Q1 (18) | -3.24 | -120.86 | 46.97 | 0.38 | 144.19 | 311.11 | 4.5 | 130.28 | -24.11 | -2.83 | -429.07 | -3044.44 | -2.86 | -119.5 | 54.53 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.64 | -58.38 | 281.4 | 1.3 | -58.99 | 271.43 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | -241.79 | -149.82 | 84.96 |
| 23Q4 (17) | 15.53 | 901.94 | 53.0 | -0.86 | 65.74 | -171.07 | -14.86 | -1084.11 | -23.22 | 0.86 | -30.08 | 1328.57 | 14.67 | 1628.12 | 29.14 | 0.17 | 0 | 0 | 0 | 0 | 0 | 0.65 | 0 | 0 | 3.94 | 297.98 | -22.29 | 3.17 | 301.27 | -25.93 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 485.31 | 156.75 | 105.6 |
| 23Q3 (16) | 1.55 | 129.52 | 133.92 | -2.51 | -3037.5 | -638.24 | 1.51 | -71.67 | -63.08 | 1.23 | 189.13 | -18.0 | -0.96 | 81.99 | 80.45 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.99 | 560.0 | 530.43 | 0.79 | 426.67 | 443.48 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 189.02 | 106.48 | 0 |
| 23Q2 (15) | -5.25 | 14.08 | 33.88 | -0.08 | 55.56 | -107.69 | 5.33 | -10.12 | -28.74 | -1.38 | -1433.33 | 26.2 | -5.33 | 15.26 | 22.75 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | -65.12 | 134.09 | 0.15 | -57.14 | 133.33 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -2916.67 | -81.4 | 0 |
| 23Q1 (14) | -6.11 | -160.2 | -135.0 | -0.18 | -114.88 | 92.31 | 5.93 | 149.17 | 36.32 | -0.09 | -28.57 | -280.0 | -6.29 | -155.37 | -27.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | -91.52 | 230.3 | 0.35 | -91.82 | 206.06 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | -1607.89 | -781.18 | 0 |
| 22Q4 (13) | 10.15 | 322.1 | 228.64 | 1.21 | 455.88 | 143.53 | -12.06 | -394.87 | -314.21 | -0.07 | -104.67 | 89.06 | 11.36 | 331.36 | 206.47 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 5.07 | 2304.35 | 4325.0 | 4.28 | 1960.87 | 3666.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 236.05 | 0 | 0 |
| 22Q3 (12) | -4.57 | 42.44 | -156.74 | -0.34 | -132.69 | -161.54 | 4.09 | -45.32 | 701.47 | 1.5 | 180.21 | 394.12 | -4.91 | 28.84 | -157.07 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.23 | 47.73 | -109.09 | -0.23 | 48.89 | -43.75 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -7.94 | -205.38 | -177.01 | 1.04 | 144.44 | 700.0 | 7.48 | 71.95 | 201.63 | -1.87 | -3840.0 | -120.0 | -6.9 | -39.68 | -166.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.44 | -33.33 | -116.06 | -0.45 | -36.36 | -122.06 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -2.6 | 67.05 | -123.15 | -2.34 | 15.83 | -274.63 | 4.35 | -22.74 | 176.05 | 0.05 | 107.81 | -95.0 | -4.94 | 53.7 | -139.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.33 | -175.0 | -110.75 | -0.33 | -175.0 | -113.47 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | -7.89 | -343.26 | 45.13 | -2.78 | -2038.46 | -89.12 | 5.63 | 927.94 | -50.0 | -0.64 | -25.49 | 68.47 | -10.67 | -458.64 | 32.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -9.09 | -105.0 | -0.12 | 25.0 | -106.19 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -1.78 | -117.26 | 80.11 | -0.13 | -200.0 | 93.3 | -0.68 | 90.76 | -104.83 | -0.51 | 40.0 | 62.77 | -1.91 | -118.3 | 82.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -104.01 | -150.0 | -0.16 | -107.84 | -180.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q2 (7) | 10.31 | -8.19 | 127.56 | 0.13 | -90.3 | -91.88 | -7.36 | -28.67 | -122.36 | -0.85 | -185.0 | 54.3 | 10.44 | -16.95 | 129.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.74 | -10.75 | 783.87 | 2.04 | -16.73 | 871.43 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 500.49 | 10.08 | 103.08 |
| 21Q1 (6) | 11.23 | 178.09 | 358.16 | 1.34 | 191.16 | 9.84 | -5.72 | -150.8 | -708.51 | 1.0 | 149.26 | 244.83 | 12.57 | 179.31 | 501.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.07 | 27.92 | 60.73 | 2.45 | 26.29 | 65.54 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 454.66 | 161.97 | 256.78 |
| 20Q4 (5) | -14.38 | -60.67 | -504.2 | -1.47 | 24.23 | -56.38 | 11.26 | -19.97 | 56.17 | -2.03 | -48.18 | -175.19 | -15.85 | -45.55 | -377.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 2.4 | 990.91 | -50.82 | 1.94 | 870.0 | -59.16 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -733.67 | 81.97 | -1370.43 |
| 20Q3 (4) | -8.95 | 76.08 | 0.0 | -1.94 | -221.25 | 0.0 | 14.07 | -57.26 | 0.0 | -1.37 | 26.34 | 0.0 | -10.89 | 69.59 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.22 | -29.03 | 0.0 | 0.2 | -4.76 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -4068.18 | 74.99 | 0.0 |
| 20Q2 (3) | -37.41 | -760.0 | 0.0 | 1.6 | 31.15 | 0.0 | 32.92 | 3402.13 | 0.0 | -1.86 | -741.38 | 0.0 | -35.81 | -1044.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.31 | -83.77 | 0.0 | 0.21 | -85.81 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -16265.22 | -5508.7 | 0.0 |
| 20Q1 (2) | -4.35 | -82.77 | 0.0 | 1.22 | 229.79 | 0.0 | 0.94 | -86.96 | 0.0 | 0.29 | -89.26 | 0.0 | -3.13 | 5.72 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.91 | -60.86 | 0.0 | 1.48 | -68.84 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -290.00 | -481.22 | 0.0 |
| 19Q4 (1) | -2.38 | 0.0 | 0.0 | -0.94 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 2.7 | 0.0 | 0.0 | -3.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 | 4.75 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -49.90 | 0.0 | 0.0 |
