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) | -2.66 | 0 | -3.88 | 0 | -23.47 | 0 | -0.82 | 0 | -6.54 | 0 | 5.0 | -50.3 | 0 | 0 | 4.98 | -25.43 | 21.91 | -44.52 | 19.68 | -38.84 | 2.94 | 31.84 | 0.28 | 16.67 | -11.62 | 0 |
| 2022 (9) | 26.93 | 83.82 | -30.27 | 0 | 12.05 | -71.87 | 1.26 | 85.29 | -3.34 | 0 | 10.06 | 67.11 | 0 | 0 | 6.68 | 28.23 | 39.49 | 30.46 | 32.18 | 32.16 | 2.23 | 57.04 | 0.24 | 33.33 | 77.72 | 37.67 |
| 2021 (8) | 14.65 | 170.79 | -32.84 | 0 | 42.83 | 0 | 0.68 | 61.9 | -18.19 | 0 | 6.02 | 82.98 | 0 | 0 | 5.21 | -0.08 | 30.27 | 146.9 | 24.35 | 169.66 | 1.42 | 44.9 | 0.18 | 28.57 | 56.45 | 5.92 |
| 2020 (7) | 5.41 | -57.1 | -4.05 | 0 | -2.06 | 0 | 0.42 | -71.23 | 1.36 | -86.81 | 3.29 | 98.19 | 0 | 0 | 5.22 | 52.69 | 12.26 | 69.81 | 9.03 | 50.5 | 0.98 | 27.27 | 0.14 | -17.65 | 53.30 | -70.67 |
| 2019 (6) | 12.61 | 473.18 | -2.3 | 0 | -0.13 | 0 | 1.46 | 0 | 10.31 | 521.08 | 1.66 | 107.5 | 0 | 0 | 3.42 | 99.94 | 7.22 | 44.69 | 6.0 | 35.14 | 0.77 | 54.0 | 0.17 | 21.43 | 181.70 | 319.56 |
| 2018 (5) | 2.2 | 0 | -0.54 | 0 | 1.57 | -80.4 | -0.91 | 0 | 1.66 | 0 | 0.8 | -2.44 | 0 | 0 | 1.71 | -19.73 | 4.99 | 117.9 | 4.44 | 19.03 | 0.5 | -20.63 | 0.14 | 55.56 | 43.31 | 0 |
| 2017 (4) | -3.93 | 0 | -0.32 | 0 | 8.01 | 0 | 1.55 | 0 | -4.25 | 0 | 0.82 | 0 | 0 | 0 | 2.13 | 0 | 2.29 | 0 | 3.73 | 0 | 0.63 | 0 | 0.09 | 0 | -88.31 | 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) | 5.81 | -30.17 | 229.4 | 1.14 | -69.27 | -88.16 | -16.36 | 5.54 | 36.86 | 1.01 | 141.39 | 171.13 | 6.95 | -42.23 | 35.21 | 0.75 | -54.55 | -48.28 | 3.5 | 8650.0 | 0 | 3.17 | -58.2 | -50.7 | 5.58 | 14.81 | 18.72 | 5.35 | 19.96 | 19.96 | 0.73 | -2.67 | -2.67 | 0.07 | 16.67 | 0.0 | 94.47 | -40.16 | 211.09 |
| 24Q2 (19) | 8.32 | 337.89 | 182.99 | 3.71 | -71.04 | -73.69 | -17.32 | -243.5 | -369.38 | -2.44 | -513.56 | -275.38 | 12.03 | -18.22 | -29.4 | 1.65 | 184.48 | 0.61 | 0.04 | 200.0 | 300.0 | 7.59 | 201.75 | 9.63 | 4.86 | -6.36 | 2.1 | 4.46 | -3.46 | 1.59 | 0.75 | -3.85 | 4.17 | 0.06 | 0.0 | -14.29 | 157.87 | 353.68 | 178.16 |
| 24Q1 (18) | 1.9 | 162.09 | -2.06 | 12.81 | 862.5 | 149.38 | 12.07 | 1320.0 | 129.03 | 0.59 | -83.19 | 90.32 | 14.71 | 410.34 | 161.29 | 0.58 | -63.06 | 65.71 | -0.04 | 0 | -300.0 | 2.51 | -60.19 | 109.82 | 5.19 | -2.63 | -27.0 | 4.62 | -1.28 | -24.88 | 0.78 | 2.63 | 9.86 | 0.06 | -14.29 | -14.29 | 34.80 | 162.66 | 24.31 |
| 23Q4 (17) | -3.06 | 31.85 | -118.13 | -1.68 | -117.45 | -114.21 | 0.85 | 103.28 | 111.9 | 3.51 | 347.18 | 98.31 | -4.74 | -192.22 | -116.52 | 1.57 | 8.28 | -70.82 | 0 | 0 | 0 | 6.32 | -1.83 | -59.77 | 5.33 | 13.4 | -39.64 | 4.68 | 4.93 | -34.91 | 0.76 | 1.33 | 31.03 | 0.07 | 0.0 | 0.0 | -55.54 | 34.69 | -125.79 |
| 23Q3 (16) | -4.49 | -252.72 | -398.89 | 9.63 | -31.7 | 141.03 | -25.91 | -602.17 | -68.79 | -1.42 | -118.46 | -91.89 | 5.14 | -69.84 | 121.09 | 1.45 | -11.59 | -48.4 | 0 | -100.0 | 0 | 6.43 | -7.04 | -7.63 | 4.7 | -1.26 | -57.35 | 4.46 | 1.59 | -51.2 | 0.75 | 4.17 | 31.58 | 0.07 | 0.0 | 0.0 | -85.04 | -249.83 | -824.08 |
| 23Q2 (15) | 2.94 | 51.55 | 23.53 | 14.1 | 154.36 | 10946.15 | -3.69 | -170.02 | -117.55 | -0.65 | -309.68 | -91.18 | 17.04 | 171.0 | 657.33 | 1.64 | 368.57 | 45.13 | 0.01 | 200.0 | 0 | 6.92 | 477.51 | 144.03 | 4.76 | -33.05 | -54.45 | 4.39 | -28.62 | -47.68 | 0.72 | 1.41 | 28.57 | 0.07 | 0.0 | 16.67 | 56.76 | 102.74 | 114.86 |
| 23Q1 (14) | 1.94 | -88.51 | -77.36 | -25.94 | -319.46 | -40.29 | 5.27 | 173.81 | -61.02 | 0.31 | -82.49 | -45.61 | -24.0 | -183.62 | -141.94 | 0.35 | -93.49 | -52.7 | -0.01 | 0 | 0 | 1.20 | -92.37 | -41.63 | 7.11 | -19.48 | -22.63 | 6.15 | -14.46 | -17.56 | 0.71 | 22.41 | 36.54 | 0.07 | 0.0 | 75.0 | 27.99 | -87.0 | -73.8 |
| 22Q4 (13) | 16.88 | 1975.56 | 170.95 | 11.82 | 150.36 | 620.7 | -7.14 | 53.49 | -1273.08 | 1.77 | 339.19 | 331.71 | 28.7 | 217.77 | 624.75 | 5.38 | 91.46 | 149.07 | 0 | 0 | 0 | 15.70 | 125.43 | 133.16 | 8.83 | -19.87 | 15.12 | 7.19 | -21.33 | 17.48 | 0.58 | 1.75 | 34.88 | 0.07 | 0.0 | 16.67 | 215.31 | 2439.66 | 128.44 |
| 22Q3 (12) | -0.9 | -137.82 | -137.5 | -23.47 | -17953.85 | 18.25 | -15.35 | -173.03 | -253.69 | -0.74 | -117.65 | -8.82 | -24.37 | -1183.11 | 7.37 | 2.81 | 148.67 | 234.52 | 0 | 0 | 0 | 6.96 | 145.59 | 141.92 | 11.02 | 5.45 | 44.62 | 9.14 | 8.94 | 49.84 | 0.57 | 1.79 | 58.33 | 0.07 | 16.67 | 75.0 | -9.20 | -134.84 | -124.92 |
| 22Q2 (11) | 2.38 | -72.23 | 417.39 | -0.13 | 99.3 | 90.65 | 21.02 | 55.47 | 17616.67 | -0.34 | -159.65 | -166.67 | 2.25 | 122.68 | 341.94 | 1.13 | 52.7 | -33.92 | 0 | 0 | 0 | 2.84 | 38.14 | -54.53 | 10.45 | 13.71 | 40.08 | 8.39 | 12.47 | 40.07 | 0.56 | 7.69 | 69.7 | 0.06 | 50.0 | 50.0 | 26.42 | -75.28 | 265.22 |
| 22Q1 (10) | 8.57 | 37.56 | 53.86 | -18.49 | -714.54 | -3834.04 | 13.52 | 2700.0 | -71.73 | 0.57 | 39.02 | 29.55 | -9.92 | -350.51 | -294.51 | 0.74 | -65.74 | -43.51 | 0 | 0 | 0 | 2.05 | -69.51 | -57.97 | 9.19 | 19.82 | 22.21 | 7.46 | 21.9 | 21.3 | 0.52 | 20.93 | 73.33 | 0.04 | -33.33 | 0.0 | 106.86 | 13.38 | 24.51 |
| 21Q4 (9) | 6.23 | 159.58 | -13.95 | -2.27 | 92.09 | 17.15 | -0.52 | 88.02 | 45.26 | 0.41 | 160.29 | -22.64 | 3.96 | 115.05 | -12.0 | 2.16 | 157.14 | 63.64 | 0 | 0 | 0 | 6.73 | 133.9 | 20.48 | 7.67 | 0.66 | 45.27 | 6.12 | 0.33 | 44.34 | 0.43 | 19.44 | 59.26 | 0.06 | 50.0 | 100.0 | 94.25 | 155.26 | -40.9 |
| 21Q3 (8) | 2.4 | 421.74 | 165.93 | -28.71 | -1965.47 | -3200.0 | -4.34 | -3516.67 | -800.0 | -0.68 | -233.33 | -257.89 | -26.31 | -2729.03 | -483.37 | 0.84 | -50.88 | 23.53 | 0 | 0 | 0 | 2.88 | -53.84 | -19.02 | 7.62 | 2.14 | 68.21 | 6.1 | 1.84 | 120.22 | 0.36 | 9.09 | 38.46 | 0.04 | 0.0 | 33.33 | 36.92 | 410.5 | 131.04 |
| 21Q2 (7) | 0.46 | -91.74 | -74.44 | -1.39 | -195.74 | -215.91 | -0.12 | -100.25 | 93.06 | 0.51 | 15.91 | 537.5 | -0.93 | -118.24 | -168.38 | 1.71 | 30.53 | 33.59 | 0 | 0 | 0 | 6.24 | 27.68 | -1.0 | 7.46 | -0.8 | 204.49 | 5.99 | -2.6 | 195.07 | 0.33 | 10.0 | -25.0 | 0.04 | 0.0 | -42.86 | 7.23 | -91.57 | -89.79 |
| 21Q1 (6) | 5.57 | -23.07 | 579.27 | -0.47 | 82.85 | -192.16 | 47.82 | 5133.68 | 239200.0 | 0.44 | -16.98 | 91.3 | 5.1 | 13.33 | 283.46 | 1.31 | -0.76 | 627.78 | 0 | 0 | 0 | 4.88 | -12.6 | 216.13 | 7.52 | 42.42 | 372.96 | 6.15 | 45.05 | 304.61 | 0.3 | 11.11 | 42.86 | 0.04 | 33.33 | 0.0 | 85.82 | -46.18 | 85.25 |
| 20Q4 (5) | 7.24 | 298.9 | 157.65 | -2.74 | -214.94 | -813.33 | -0.95 | -253.23 | -1257.14 | 0.53 | 378.95 | -35.37 | 4.5 | 199.78 | 79.28 | 1.32 | 94.12 | 300.0 | 0 | 0 | 0 | 5.59 | 57.22 | 163.34 | 5.28 | 16.56 | 89.93 | 4.24 | 53.07 | 83.55 | 0.27 | 3.85 | 42.11 | 0.03 | 0.0 | -25.0 | 159.47 | 234.06 | 44.15 |
| 20Q3 (4) | -3.64 | -302.22 | 0.0 | -0.87 | -97.73 | 0.0 | 0.62 | 135.84 | 0.0 | -0.19 | -337.5 | 0.0 | -4.51 | -431.62 | 0.0 | 0.68 | -46.88 | 0.0 | 0 | 0 | 0.0 | 3.55 | -43.57 | 0.0 | 4.53 | 84.9 | 0.0 | 2.77 | 36.45 | 0.0 | 0.26 | -40.91 | 0.0 | 0.03 | -57.14 | 0.0 | -118.95 | -267.86 | 0.0 |
| 20Q2 (3) | 1.8 | 119.51 | 0.0 | -0.44 | -186.27 | 0.0 | -1.73 | -8550.0 | 0.0 | 0.08 | -65.22 | 0.0 | 1.36 | 2.26 | 0.0 | 1.28 | 611.11 | 0.0 | 0 | 0 | 0.0 | 6.30 | 307.7 | 0.0 | 2.45 | 54.09 | 0.0 | 2.03 | 33.55 | 0.0 | 0.44 | 109.52 | 0.0 | 0.07 | 75.0 | 0.0 | 70.87 | 52.97 | 0.0 |
| 20Q1 (2) | 0.82 | -70.82 | 0.0 | 0.51 | 270.0 | 0.0 | -0.02 | 71.43 | 0.0 | 0.23 | -71.95 | 0.0 | 1.33 | -47.01 | 0.0 | 0.18 | -45.45 | 0.0 | 0 | 0 | 0.0 | 1.55 | -27.19 | 0.0 | 1.59 | -42.81 | 0.0 | 1.52 | -34.2 | 0.0 | 0.21 | 10.53 | 0.0 | 0.04 | 0.0 | 0.0 | 46.33 | -58.12 | 0.0 |
| 19Q4 (1) | 2.81 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 110.63 | 0.0 | 0.0 |
