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) | 0.33 | -97.1 | -4.42 | 0 | 3.03 | 0 | 0.19 | -44.12 | -4.09 | 0 | 1.93 | -46.83 | -0.02 | 0 | 5.00 | -30.43 | 1.76 | 85.26 | -0.07 | 0 | 4.94 | 8.81 | 0.03 | -25.0 | 6.73 | -96.85 |
| 2022 (9) | 11.36 | 0 | -3.28 | 0 | -7.51 | 0 | 0.34 | 0 | 8.08 | 0 | 3.63 | -80.94 | 0 | 0 | 7.19 | -78.58 | 0.95 | 0 | 0.73 | 0 | 4.54 | 6.82 | 0.04 | -20.0 | 213.94 | 0 |
| 2021 (8) | -8.71 | 0 | -18.79 | 0 | 17.38 | -25.69 | -0.05 | 0 | -27.5 | 0 | 19.05 | 82.82 | 0 | 0 | 33.54 | 60.9 | -0.19 | 0 | -0.49 | 0 | 4.25 | 140.11 | 0.05 | 0.0 | -228.61 | 0 |
| 2020 (7) | -2.56 | 0 | -11.34 | 0 | 23.39 | 462.26 | 0 | 0 | -13.9 | 0 | 10.42 | 38.75 | 0 | 0 | 20.85 | -35.4 | 6.73 | 406.02 | 4.89 | 365.71 | 1.77 | 35.11 | 0.05 | 25.0 | -38.15 | 0 |
| 2019 (6) | 0.49 | -92.78 | -7.38 | 0 | 4.16 | 0 | -0.16 | 0 | -6.89 | 0 | 7.51 | 734.44 | 0 | 0 | 32.27 | 1219.98 | 1.33 | -69.43 | 1.05 | -67.19 | 1.31 | 95.52 | 0.04 | 33.33 | 20.42 | -88.27 |
| 2018 (5) | 6.79 | 332.48 | -1.47 | 0 | -1.97 | 0 | -0.03 | 0 | 5.32 | 0 | 0.9 | -82.59 | 0 | 0 | 2.44 | -87.07 | 4.35 | 40.32 | 3.2 | 45.45 | 0.67 | 11.67 | 0.03 | 50.0 | 174.10 | 212.72 |
| 2017 (4) | 1.57 | -75.08 | -4.47 | 0 | 1.03 | 0 | 0.11 | 0 | -2.9 | 0 | 5.17 | 455.91 | -0.03 | 0 | 18.91 | 441.07 | 3.1 | -32.17 | 2.2 | -16.03 | 0.6 | 17.65 | 0.02 | 0.0 | 55.67 | -72.16 |
| 2016 (3) | 6.3 | 0 | -0.72 | 0 | -4.3 | 0 | -0.23 | 0 | 5.58 | 0 | 0.93 | 0 | 0.01 | 0 | 3.49 | 0 | 4.57 | 0 | 2.62 | 0 | 0.51 | 0 | 0.02 | 0 | 200.00 | 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) | 1.72 | 156.77 | 1128.57 | -1.0 | 64.41 | 49.75 | 0.5 | -89.36 | -64.79 | -0.71 | -171.0 | -607.14 | 0.72 | 112.33 | 138.92 | 0.75 | -62.31 | 56.25 | 0 | 0 | 100.0 | 3.07 | -72.12 | -34.82 | 2.9 | 62.01 | 339.39 | 2.64 | 146.73 | 13100.0 | 1.11 | 2.78 | -7.5 | 0 | 0 | -100.0 | 45.87 | 132.55 | 302.97 |
| 24Q2 (19) | -3.03 | -7475.0 | -1046.88 | -2.81 | -401.79 | -659.46 | 4.7 | 158.24 | 3515.38 | 1.0 | 455.56 | 0 | -5.84 | -873.33 | -11580.0 | 1.99 | 342.22 | 1005.56 | 0 | 0 | 100.0 | 11.00 | 179.9 | 534.98 | 1.79 | 306.82 | 588.46 | 1.07 | 381.58 | 2040.0 | 1.08 | -4.42 | -10.74 | 0 | -100.0 | -100.0 | -140.93 | -2577.67 | -659.32 |
| 24Q1 (18) | -0.04 | -111.76 | 91.3 | -0.56 | 77.42 | -236.59 | 1.82 | -21.21 | 319.28 | 0.18 | 158.06 | -48.57 | -0.6 | 71.96 | -1100.0 | 0.45 | -38.36 | -16.67 | 0 | -100.0 | 0 | 3.93 | -50.09 | -36.32 | 0.44 | -6.38 | 15.79 | -0.38 | -522.22 | -72.73 | 1.13 | -11.02 | -11.02 | 0.01 | 0.0 | 0.0 | -5.26 | -121.21 | 87.87 |
| 23Q4 (17) | 0.34 | 142.86 | -91.35 | -2.48 | -24.62 | -955.17 | 2.31 | 62.68 | 166.38 | -0.31 | -321.43 | 36.73 | -2.14 | -15.68 | -150.71 | 0.73 | 52.08 | -56.55 | 0.94 | 197.92 | 0 | 7.87 | 67.34 | -56.55 | 0.47 | -28.79 | 291.67 | 0.09 | 350.0 | 190.0 | 1.27 | 5.83 | -4.51 | 0.01 | 0.0 | 0.0 | 24.82 | 118.04 | -92.17 |
| 23Q3 (16) | 0.14 | -56.25 | -95.74 | -1.99 | -437.84 | -188.41 | 1.42 | 992.31 | 171.0 | 0.14 | 0 | -72.55 | -1.85 | -3600.0 | -171.15 | 0.48 | 166.67 | 9.09 | -0.96 | -9500.0 | 0 | 4.71 | 171.63 | 29.73 | 0.66 | 153.85 | 8.2 | 0.02 | -60.0 | -94.74 | 1.2 | -0.83 | 12.15 | 0.01 | 0.0 | 0.0 | 11.38 | -54.83 | -94.95 |
| 23Q2 (15) | 0.32 | 169.57 | -34.69 | -0.37 | -190.24 | 80.0 | 0.13 | 115.66 | -89.52 | 0 | -100.0 | -100.0 | -0.05 | 0.0 | 96.32 | 0.18 | -66.67 | -76.32 | -0.01 | 0 | 0 | 1.73 | -71.93 | -68.04 | 0.26 | -31.58 | 85.71 | 0.05 | 122.73 | -54.55 | 1.21 | -4.72 | 32.97 | 0.01 | 0.0 | 0.0 | 25.20 | 158.06 | -47.04 |
| 23Q1 (14) | -0.46 | -111.7 | -112.57 | 0.41 | 41.38 | 139.81 | -0.83 | 76.15 | 74.62 | 0.35 | 171.43 | 234.62 | -0.05 | -101.18 | -101.9 | 0.54 | -67.86 | -28.95 | 0 | 0 | 0 | 6.17 | -65.95 | 22.62 | 0.38 | 216.67 | 375.0 | -0.22 | -120.0 | -164.71 | 1.27 | -4.51 | 2.42 | 0.01 | 0.0 | 0.0 | -43.40 | -113.69 | -118.85 |
| 22Q4 (13) | 3.93 | 19.45 | 200.26 | 0.29 | 142.03 | -66.28 | -3.48 | -74.0 | -627.27 | -0.49 | -196.08 | -880.0 | 4.22 | 62.31 | 237.91 | 1.68 | 281.82 | 833.33 | 0 | 0 | 0 | 18.12 | 399.62 | 1544.16 | 0.12 | -80.33 | 150.0 | -0.1 | -126.32 | 80.0 | 1.33 | 24.3 | -0.75 | 0.01 | 0.0 | 0.0 | 316.94 | 40.65 | 168.72 |
| 22Q3 (12) | 3.29 | 571.43 | 289.08 | -0.69 | 62.7 | 68.06 | -2.0 | -261.29 | -180.32 | 0.51 | -12.07 | 0 | 2.6 | 291.18 | 166.67 | 0.44 | -42.11 | -72.15 | 0 | 0 | 0 | 3.63 | -33.08 | -70.34 | 0.61 | 335.71 | 158.65 | 0.38 | 245.45 | 166.67 | 1.07 | 17.58 | 5.94 | 0.01 | 0.0 | 0.0 | 225.34 | 373.68 | 158.28 |
| 22Q2 (11) | 0.49 | -86.61 | 116.07 | -1.85 | -79.61 | 86.0 | 1.24 | 137.92 | -89.14 | 0.58 | 323.08 | 138.16 | -1.36 | -151.71 | 91.64 | 0.76 | 0.0 | -93.79 | 0 | 0 | 0 | 5.42 | 7.7 | -92.93 | 0.14 | 75.0 | -84.62 | 0.11 | -67.65 | -72.5 | 0.91 | -26.61 | 3.41 | 0.01 | 0.0 | 0.0 | 47.57 | -79.33 | 120.12 |
| 22Q1 (10) | 3.66 | 193.37 | 36500.0 | -1.03 | -219.77 | 75.82 | -3.27 | -595.45 | -216.37 | -0.26 | -420.0 | -117.11 | 2.63 | 185.95 | 161.88 | 0.76 | 322.22 | -84.98 | 0 | 0 | 0 | 5.03 | 356.62 | -88.48 | 0.08 | 133.33 | -57.89 | 0.34 | 168.0 | 100.0 | 1.24 | -7.46 | 22.77 | 0.01 | 0.0 | 0.0 | 230.19 | 149.91 | 27292.45 |
| 21Q4 (9) | -3.92 | -125.29 | -3820.0 | 0.86 | 139.81 | 115.06 | 0.66 | -73.49 | -95.78 | -0.05 | 0 | 58.33 | -3.06 | 21.54 | 47.33 | 0.18 | -88.61 | -92.04 | 0 | 0 | 0 | 1.10 | -90.99 | -92.27 | -0.24 | 76.92 | -112.31 | -0.5 | 12.28 | -143.1 | 1.34 | 32.67 | 123.33 | 0.01 | 0.0 | 0.0 | -461.18 | -19.27 | -8062.82 |
| 21Q3 (8) | -1.74 | 42.95 | -97.73 | -2.16 | 83.65 | -35.0 | 2.49 | -78.2 | -22.19 | 0 | 100.0 | -100.0 | -3.9 | 76.01 | -57.26 | 1.58 | -87.08 | -53.8 | 0 | 0 | 0 | 12.23 | -84.04 | -25.77 | -1.04 | -214.29 | -126.4 | -0.57 | -242.5 | -119.26 | 1.01 | 14.77 | 172.97 | 0.01 | 0.0 | 0.0 | -386.67 | -63.54 | -1367.58 |
| 21Q2 (7) | -3.05 | -30600.0 | -93.04 | -13.21 | -210.09 | -227.79 | 11.42 | 306.41 | 150.44 | -1.52 | -200.0 | -2000.0 | -16.26 | -282.59 | -189.84 | 12.23 | 141.7 | 157.47 | 0 | 0 | 0 | 76.63 | 75.37 | 115.69 | 0.91 | 378.95 | 8.33 | 0.4 | 135.29 | -47.37 | 0.88 | -12.87 | 8.64 | 0.01 | 0.0 | -50.0 | -236.43 | -28235.66 | -137.93 |
| 21Q1 (6) | 0.01 | 110.0 | -87.5 | -4.26 | 25.39 | -273.68 | 2.81 | -82.02 | 2261.54 | 1.52 | 1366.67 | 0 | -4.25 | 26.85 | -300.94 | 5.06 | 123.89 | 248.97 | 0 | 0 | 0 | 43.70 | 206.45 | -14.11 | 0.19 | -90.26 | 129.69 | 0.17 | -85.34 | 142.5 | 1.01 | 68.33 | 172.97 | 0.01 | 0.0 | 0.0 | 0.84 | 114.87 | 0 |
| 20Q4 (5) | -0.1 | 88.64 | -107.09 | -5.71 | -256.88 | -42.75 | 15.63 | 388.44 | 350.43 | -0.12 | -200.0 | 36.84 | -5.81 | -134.27 | -124.32 | 2.26 | -33.92 | -42.2 | 0 | 0 | 0 | 14.26 | -13.45 | -76.3 | 1.95 | -50.51 | 150.0 | 1.16 | -60.81 | 118.87 | 0.6 | 62.16 | 76.47 | 0.01 | 0.0 | 0.0 | -5.65 | 78.56 | -103.53 |
| 20Q3 (4) | -0.88 | 44.3 | 0.0 | -1.6 | 60.3 | 0.0 | 3.2 | -29.82 | 0.0 | 0.12 | 50.0 | 0.0 | -2.48 | 55.79 | 0.0 | 3.42 | -28.0 | 0.0 | 0 | 0 | 0.0 | 16.47 | -53.63 | 0.0 | 3.94 | 369.05 | 0.0 | 2.96 | 289.47 | 0.0 | 0.37 | -54.32 | 0.0 | 0.01 | -50.0 | 0.0 | -26.35 | 73.49 | 0.0 |
| 20Q2 (3) | -1.58 | -2075.0 | 0.0 | -4.03 | -253.51 | 0.0 | 4.56 | 3607.69 | 0.0 | 0.08 | 0 | 0.0 | -5.61 | -429.25 | 0.0 | 4.75 | 227.59 | 0.0 | 0 | 0 | 0.0 | 35.53 | -30.17 | 0.0 | 0.84 | 231.25 | 0.0 | 0.76 | 290.0 | 0.0 | 0.81 | 118.92 | 0.0 | 0.02 | 100.0 | 0.0 | -99.37 | 0 | 0.0 |
| 20Q1 (2) | 0.08 | -94.33 | 0.0 | -1.14 | 71.5 | 0.0 | -0.13 | -103.75 | 0.0 | 0 | 100.0 | 0.0 | -1.06 | 59.07 | 0.0 | 1.45 | -62.92 | 0.0 | 0 | 0 | 0.0 | 50.88 | -15.42 | 0.0 | -0.64 | -182.05 | 0.0 | -0.4 | -175.47 | 0.0 | 0.37 | 8.82 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.41 | 0.0 | 0.0 | -4.0 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -2.59 | 0.0 | 0.0 | 3.91 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 60.15 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 160.23 | 0.0 | 0.0 |
