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) | -4.03 | 0 | -3.22 | 0 | 11.42 | 0 | -0.19 | 0 | -7.25 | 0 | 3.07 | 29.54 | 0.03 | 0 | 15.09 | 8.21 | 0.54 | 0 | 0.14 | 0 | 1.8 | 24.14 | 1.64 | 1.86 | -112.57 | 0 |
| 2022 (9) | 3.77 | 219.49 | -2.63 | 0 | -0.36 | 0 | -0.7 | 0 | 1.14 | 2180.0 | 2.37 | -9.2 | -0.22 | 0 | 13.94 | -7.7 | -1.98 | 0 | -2.44 | 0 | 1.45 | -3.97 | 1.61 | 3.87 | 608.06 | 446.23 |
| 2021 (8) | 1.18 | -59.31 | -1.13 | 0 | 0.53 | 0 | -0.58 | 0 | 0.05 | 0 | 2.61 | 9.21 | -0.22 | 0 | 15.10 | -9.19 | -1.83 | 0 | -2.0 | 0 | 1.51 | 0.67 | 1.55 | 2.65 | 111.32 | 7.1 |
| 2020 (7) | 2.9 | 143.7 | -2.94 | 0 | -1.35 | 0 | -0.66 | 0 | -0.04 | 0 | 2.39 | -66.53 | -0.18 | 0 | 16.63 | -64.78 | -0.32 | 0 | -0.22 | 0 | 1.5 | -3.85 | 1.51 | 4.86 | 103.94 | 108.76 |
| 2019 (6) | 1.19 | 0 | -7.17 | 0 | 6.2 | 968.97 | -1.48 | 0 | -5.98 | 0 | 7.14 | 667.74 | 0.47 | 422.22 | 47.22 | 881.0 | -0.77 | 0 | -0.61 | 0 | 1.56 | 41.82 | 1.44 | 10.77 | 49.79 | 0 |
| 2018 (5) | -0.64 | 0 | -0.38 | 0 | 0.58 | -78.75 | -3.03 | 0 | -1.02 | 0 | 0.93 | -35.42 | 0.09 | 0 | 4.81 | -31.57 | -0.31 | 0 | 0.01 | -97.56 | 1.1 | 0.92 | 1.3 | 176.6 | -26.56 | 0 |
| 2017 (4) | -1.73 | 0 | -3.13 | 0 | 2.73 | -38.65 | -3.5 | 0 | -4.86 | 0 | 1.44 | -53.25 | 0 | 0 | 7.03 | -57.81 | 0.4 | -24.53 | 0.41 | -45.33 | 1.09 | 22.47 | 0.47 | 113.64 | -87.82 | 0 |
| 2016 (3) | -5.01 | 0 | -1.83 | 0 | 4.45 | 176.4 | -3.93 | 0 | -6.84 | 0 | 3.08 | 180.0 | -0.74 | 0 | 16.68 | 142.1 | 0.53 | 0 | 0.75 | 1775.0 | 0.89 | 25.35 | 0.22 | 0.0 | -269.35 | 0 |
| 2015 (2) | -7.59 | 0 | -2.07 | 0 | 1.61 | -90.28 | -5.69 | 0 | -9.66 | 0 | 1.1 | -81.42 | -0.11 | 0 | 6.89 | -76.17 | -0.47 | 0 | 0.04 | -96.69 | 0.71 | 29.09 | 0.22 | -4.35 | -782.47 | 0 |
| 2014 (1) | -1.76 | 0 | -6.54 | 0 | 16.56 | 49.73 | -3.86 | 0 | -8.3 | 0 | 5.92 | 85.0 | -0.14 | 0 | 28.91 | 57.9 | 0.29 | -75.42 | 1.21 | -27.11 | 0.55 | 19.57 | 0.23 | 475.0 | -88.44 | 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) | 1.45 | -63.57 | 196.03 | 0.29 | 124.79 | 185.29 | -1.69 | 0.59 | -201.81 | 0.18 | 178.26 | 185.71 | 1.74 | -38.08 | 194.05 | 0.32 | -25.58 | 6.67 | 0.01 | 0.0 | 110.0 | 6.65 | 20.68 | 17.53 | 0.11 | -81.67 | -65.62 | 0.22 | -66.67 | 0 | 0.52 | 1.96 | 10.64 | 0.38 | 0.0 | -7.32 | 129.46 | -49.58 | 175.45 |
| 24Q2 (19) | 3.98 | 2753.33 | 660.56 | -1.17 | -225.0 | 29.94 | -1.7 | 59.72 | -135.64 | -0.23 | -21.05 | 28.12 | 2.81 | 650.98 | 218.07 | 0.43 | 65.38 | -72.08 | 0.01 | 0 | 114.29 | 5.51 | 57.12 | -85.22 | 0.6 | -3.23 | 1100.0 | 0.66 | 53.49 | 6500.0 | 0.51 | 2.0 | 10.87 | 0.38 | 2.7 | -7.32 | 256.77 | 2325.38 | 418.26 |
| 24Q1 (18) | -0.15 | 53.12 | 90.0 | -0.36 | -350.0 | 68.14 | -4.22 | -200.48 | -634.18 | -0.19 | -5.56 | 24.0 | -0.51 | -27.5 | 80.61 | 0.26 | -49.02 | -63.89 | 0 | -100.0 | 100.0 | 3.51 | -52.94 | -80.17 | 0.62 | 616.67 | 55.0 | 0.43 | 0 | 230.77 | 0.5 | 4.17 | 28.21 | 0.37 | -9.76 | -9.76 | -11.54 | 67.91 | 92.85 |
| 23Q4 (17) | -0.32 | 78.81 | -116.75 | -0.08 | 76.47 | 93.8 | 4.2 | 153.01 | 99.05 | -0.18 | 14.29 | 5.26 | -0.4 | 78.38 | -164.52 | 0.51 | 70.0 | -67.52 | 0.29 | 390.0 | 514.29 | 7.46 | 31.73 | -80.96 | -0.12 | -137.5 | 57.14 | 0 | 0 | 100.0 | 0.48 | 2.13 | 33.33 | 0.41 | 0.0 | 0.0 | -35.96 | 79.05 | -103.39 |
| 23Q3 (16) | -1.51 | -112.68 | -189.35 | -0.34 | 79.64 | -47.83 | 1.66 | -65.2 | 174.11 | -0.21 | 34.38 | -133.33 | -1.85 | 22.27 | -226.71 | 0.3 | -80.52 | 30.43 | -0.1 | -42.86 | -100.0 | 5.66 | -84.82 | 16.65 | 0.32 | 633.33 | 390.91 | 0 | -100.0 | 100.0 | 0.47 | 2.17 | 27.03 | 0.41 | 0.0 | 2.5 | -171.59 | -112.68 | -149.75 |
| 23Q2 (15) | -0.71 | 52.67 | -238.1 | -1.67 | -47.79 | -1384.62 | 4.77 | 503.8 | 835.29 | -0.32 | -28.0 | -88.24 | -2.38 | 9.51 | -2875.0 | 1.54 | 113.89 | 431.03 | -0.07 | 30.0 | 0 | 37.29 | 110.78 | 368.03 | -0.06 | -115.0 | 93.18 | 0.01 | -92.31 | 101.03 | 0.46 | 17.95 | 35.29 | 0.41 | 0.0 | 2.5 | -80.68 | 49.98 | 0 |
| 23Q1 (14) | -1.5 | -178.53 | -494.74 | -1.13 | 12.4 | 8.87 | 0.79 | -62.56 | 205.33 | -0.25 | -31.58 | -4.17 | -2.63 | -524.19 | -205.81 | 0.72 | -54.14 | 157.14 | -0.1 | -42.86 | -11.11 | 17.69 | -54.82 | 191.26 | 0.4 | 242.86 | 156.34 | 0.13 | 122.03 | 121.67 | 0.39 | 8.33 | 2.63 | 0.41 | 0.0 | 2.5 | -161.29 | -115.2 | -176.4 |
| 22Q4 (13) | 1.91 | 13.02 | 354.76 | -1.29 | -460.87 | -37.23 | 2.11 | 194.2 | 113.13 | -0.19 | -111.11 | -46.15 | 0.62 | -57.53 | 219.23 | 1.57 | 582.61 | 161.67 | -0.07 | -40.0 | 70.83 | 39.15 | 706.87 | 296.74 | -0.28 | -154.55 | 55.56 | -0.59 | -110.71 | -7.27 | 0.36 | -2.7 | -5.26 | 0.41 | 2.5 | 5.13 | 1061.11 | 207.66 | 455.82 |
| 22Q3 (12) | 1.69 | 904.76 | 493.02 | -0.23 | -276.92 | -117.16 | -2.24 | -539.22 | -14.87 | -0.09 | 47.06 | 87.32 | 1.46 | 1925.0 | 60.44 | 0.23 | -20.69 | -58.93 | -0.05 | 0 | 0 | 4.85 | -39.1 | -64.91 | -0.11 | 87.5 | 80.36 | -0.28 | 71.13 | 61.64 | 0.37 | 8.82 | -2.63 | 0.4 | 0.0 | 2.56 | 344.90 | 0 | 132.08 |
| 22Q2 (11) | -0.21 | -155.26 | -116.03 | 0.13 | 110.48 | 117.57 | 0.51 | 168.0 | -54.46 | -0.17 | 29.17 | -125.0 | -0.08 | 90.7 | -114.04 | 0.29 | 3.57 | -57.35 | 0 | 100.0 | -100.0 | 7.97 | 31.17 | -56.3 | -0.88 | -23.94 | -340.0 | -0.97 | -61.67 | -273.08 | 0.34 | -10.53 | -12.82 | 0.4 | 0.0 | 2.56 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 0.38 | -9.52 | 416.67 | -1.24 | -31.91 | -56.96 | -0.75 | -175.76 | -302.7 | -0.24 | -84.62 | 44.19 | -0.86 | -65.38 | 5.49 | 0.28 | -53.33 | -63.64 | -0.09 | 62.5 | -350.0 | 6.07 | -38.45 | -73.1 | -0.71 | -12.7 | -65.12 | -0.6 | -9.09 | -30.43 | 0.38 | 0.0 | 5.56 | 0.4 | 2.56 | 5.26 | 211.11 | 10.58 | 592.59 |
| 21Q4 (9) | 0.42 | 197.67 | -39.13 | -0.94 | -170.15 | 36.49 | 0.99 | 150.77 | -53.08 | -0.13 | 81.69 | 7.14 | -0.52 | -157.14 | 34.18 | 0.6 | 7.14 | -29.41 | -0.24 | 0 | -380.0 | 9.87 | -28.63 | -54.02 | -0.63 | -12.5 | -142.31 | -0.55 | 24.66 | -450.0 | 0.38 | 0.0 | 5.56 | 0.39 | 0.0 | 2.63 | 190.91 | 117.76 | 77.08 |
| 21Q3 (8) | -0.43 | -132.82 | -119.2 | 1.34 | 281.08 | 224.07 | -1.95 | -274.11 | -75.68 | -0.71 | -204.41 | -446.15 | 0.91 | 59.65 | -21.55 | 0.56 | -17.65 | -23.29 | 0 | -100.0 | -100.0 | 13.83 | -24.15 | -43.93 | -0.56 | -180.0 | -100.0 | -0.73 | -180.77 | -421.43 | 0.38 | -2.56 | 2.7 | 0.39 | 0.0 | 2.63 | -1075.00 | -526.72 | -392.75 |
| 21Q2 (7) | 1.31 | 1191.67 | 372.92 | -0.74 | 6.33 | -346.67 | 1.12 | 202.7 | 164.74 | 0.68 | 258.14 | 241.67 | 0.57 | 162.64 | 416.67 | 0.68 | -11.69 | 119.35 | 0.04 | 300.0 | 166.67 | 18.23 | -19.26 | 145.23 | -0.2 | 53.49 | -281.82 | -0.26 | 43.48 | -1400.0 | 0.39 | 8.33 | 0.0 | 0.39 | 2.63 | 2.63 | 251.92 | 687.82 | 514.62 |
| 21Q1 (6) | -0.12 | -117.39 | -127.27 | -0.79 | 46.62 | -17.91 | 0.37 | -82.46 | 158.73 | -0.43 | -207.14 | -104.76 | -0.91 | -15.19 | -295.65 | 0.77 | -9.41 | 54.0 | -0.02 | 60.0 | 88.24 | 22.58 | 5.2 | 48.58 | -0.43 | -65.38 | -490.91 | -0.46 | -360.0 | 0 | 0.36 | 0.0 | -5.26 | 0.38 | 0.0 | 2.7 | -42.86 | -139.75 | -173.05 |
| 20Q4 (5) | 0.69 | -69.2 | -61.02 | -1.48 | -37.04 | -16.54 | 2.11 | 290.09 | 22.67 | -0.14 | -7.69 | 79.41 | -0.79 | -168.1 | -258.0 | 0.85 | 16.44 | -42.57 | -0.05 | -225.0 | -113.89 | 21.46 | -12.97 | -34.3 | -0.26 | 7.14 | -1400.0 | -0.1 | 28.57 | -152.63 | 0.36 | -2.7 | -7.69 | 0.38 | 0.0 | 2.7 | 107.81 | -70.64 | -42.13 |
| 20Q3 (4) | 2.24 | 566.67 | 0.0 | -1.08 | -460.0 | 0.0 | -1.11 | 35.84 | 0.0 | -0.13 | 72.92 | 0.0 | 1.16 | 744.44 | 0.0 | 0.73 | 135.48 | 0.0 | 0.04 | 166.67 | 0.0 | 24.66 | 231.75 | 0.0 | -0.28 | -354.55 | 0.0 | -0.14 | -800.0 | 0.0 | 0.37 | -5.13 | 0.0 | 0.38 | 0.0 | 0.0 | 367.21 | 704.37 | 0.0 |
| 20Q2 (3) | -0.48 | -209.09 | 0.0 | 0.3 | 144.78 | 0.0 | -1.73 | -174.6 | 0.0 | -0.48 | -128.57 | 0.0 | -0.18 | 21.74 | 0.0 | 0.31 | -38.0 | 0.0 | -0.06 | 64.71 | 0.0 | 7.43 | -51.08 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 0.39 | 2.63 | 0.0 | 0.38 | 2.7 | 0.0 | -60.76 | -203.57 | 0.0 |
| 20Q1 (2) | 0.44 | -75.14 | 0.0 | -0.67 | 47.24 | 0.0 | -0.63 | -136.63 | 0.0 | -0.21 | 69.12 | 0.0 | -0.23 | -146.0 | 0.0 | 0.5 | -66.22 | 0.0 | -0.17 | -147.22 | 0.0 | 15.20 | -53.48 | 0.0 | 0.11 | 450.0 | 0.0 | 0 | -100.0 | 0.0 | 0.38 | -2.56 | 0.0 | 0.37 | 0.0 | 0.0 | 58.67 | -68.51 | 0.0 |
| 19Q4 (1) | 1.77 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 32.67 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 186.32 | 0.0 | 0.0 |
