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) | 9.87 | 127.94 | -1.0 | 0 | 1.32 | -47.62 | 0.24 | 0 | 8.87 | 0 | 3.15 | -80.53 | 0 | 0 | 5.25 | -78.01 | 4.55 | -54.18 | 7.16 | -36.92 | 2.04 | 24.39 | 0.14 | 7.69 | 105.67 | 220.2 |
| 2022 (9) | 4.33 | 6.91 | -9.41 | 0 | 2.52 | 0 | -0.33 | 0 | -5.08 | 0 | 16.18 | 880.61 | 0 | 0 | 23.88 | 726.02 | 9.93 | 536.54 | 11.35 | 262.62 | 1.64 | 20.59 | 0.13 | 18.18 | 33.00 | -62.52 |
| 2021 (8) | 4.05 | 0 | 3.41 | 0 | -1.5 | 0 | -0.04 | 0 | 7.46 | 0 | 1.65 | -79.6 | 0 | 0 | 2.89 | -84.85 | 1.56 | 0 | 3.13 | 255.68 | 1.36 | 22.52 | 0.11 | 22.22 | 88.04 | 0 |
| 2020 (7) | -3.73 | 0 | -10.63 | 0 | 18.72 | 670.37 | -0.21 | 0 | -14.36 | 0 | 8.09 | -14.03 | 0 | 0 | 19.08 | -22.12 | -0.4 | 0 | 0.88 | -65.49 | 1.11 | 3.74 | 0.09 | -10.0 | -179.33 | 0 |
| 2019 (6) | 1.83 | 0 | -6.3 | 0 | 2.43 | 120.91 | -0.76 | 0 | -4.47 | 0 | 9.41 | 2195.12 | 0 | 0 | 24.51 | 2248.32 | 1.41 | 6.82 | 2.55 | -16.94 | 1.07 | 87.72 | 0.1 | 0.0 | 49.19 | 0 |
| 2018 (5) | -0.93 | 0 | -0.19 | 0 | 1.1 | 0 | -0.63 | 0 | -1.12 | 0 | 0.41 | 0.0 | 0 | 0 | 1.04 | 13.59 | 1.32 | -69.66 | 3.07 | 0.66 | 0.57 | 9.62 | 0.1 | -9.09 | -24.87 | 0 |
| 2017 (4) | 0.84 | -88.57 | 0.32 | 0 | -0.04 | 0 | 0.35 | 0 | 1.16 | 30.34 | 0.41 | -14.58 | 0 | 0 | 0.92 | -7.62 | 4.35 | -45.08 | 3.05 | -49.08 | 0.52 | -1.89 | 0.11 | 37.5 | 22.83 | -79.5 |
| 2016 (3) | 7.35 | 34.62 | -6.46 | 0 | -1.25 | 0 | -0.32 | 0 | 0.89 | -75.48 | 0.48 | -34.25 | -0.08 | 0 | 0.99 | -41.89 | 7.92 | 49.43 | 5.99 | 24.79 | 0.53 | 17.78 | 0.08 | -11.11 | 111.36 | 8.92 |
| 2015 (2) | 5.46 | 157.55 | -1.83 | 0 | -2.18 | 0 | 0.04 | 0 | 3.63 | 0 | 0.73 | -22.34 | 0 | 0 | 1.71 | -31.41 | 5.3 | 22.4 | 4.8 | 21.52 | 0.45 | 28.57 | 0.09 | 0.0 | 102.25 | 111.73 |
| 2014 (1) | 2.12 | -47.52 | -2.35 | 0 | 0.82 | 0 | -0.11 | 0 | -0.23 | 0 | 0.94 | 147.37 | -0.04 | 0 | 2.49 | 80.8 | 4.33 | 39.68 | 3.95 | 61.89 | 0.35 | 25.0 | 0.09 | 28.57 | 48.29 | -66.65 |
| 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) | -0.81 | -237.29 | -123.68 | -2.23 | -7333.33 | 54.21 | 2.16 | 168.35 | 360.24 | 0.72 | 550.0 | 244.0 | -3.04 | -642.86 | -109.66 | 0.85 | 123.68 | 34.92 | 0 | 0 | 0 | 5.97 | 106.86 | 43.17 | 0.77 | -6.1 | -32.46 | 0.89 | -47.65 | -66.67 | 0.61 | 5.17 | 12.96 | 0.04 | 0.0 | 33.33 | -52.60 | -306.82 | -149.83 |
| 24Q2 (19) | 0.59 | -60.93 | -86.8 | -0.03 | -101.25 | -107.32 | -3.16 | 66.91 | -204.98 | -0.16 | -233.33 | -23.08 | 0.56 | -85.68 | -88.52 | 0.38 | 2.7 | -54.22 | 0 | 100.0 | 0 | 2.89 | -23.05 | -46.46 | 0.82 | 2150.0 | 18.84 | 1.7 | -14.57 | -23.77 | 0.58 | 0.0 | 20.83 | 0.04 | 0.0 | 33.33 | 25.43 | -56.04 | -84.41 |
| 24Q1 (18) | 1.51 | 2.03 | 202.0 | 2.4 | -35.66 | 988.89 | -9.55 | -177.62 | -471.6 | 0.12 | -66.67 | 140.0 | 3.91 | -24.95 | 1600.0 | 0.37 | -65.74 | -39.34 | -0.04 | 0 | 0 | 3.75 | -53.75 | -0.53 | -0.04 | -105.48 | -102.01 | 1.99 | 1047.62 | -19.43 | 0.58 | 5.45 | 23.4 | 0.04 | 0.0 | 33.33 | 57.85 | -85.15 | 243.66 |
| 23Q4 (17) | 1.48 | -56.73 | -60.22 | 3.73 | 176.59 | 159.39 | -3.44 | -314.46 | -184.52 | 0.36 | 172.0 | -29.41 | 5.21 | 459.31 | 303.52 | 1.08 | 71.43 | -89.1 | 0 | 0 | 0 | 8.11 | 94.48 | -84.09 | 0.73 | -35.96 | -74.39 | -0.21 | -107.87 | -107.24 | 0.55 | 1.85 | 22.22 | 0.04 | 33.33 | 33.33 | 389.47 | 268.98 | 253.88 |
| 23Q3 (16) | 3.42 | -23.49 | 25.27 | -4.87 | -1287.8 | -115.49 | -0.83 | -127.57 | -138.07 | -0.5 | -284.62 | 15.25 | -1.45 | -129.71 | -408.51 | 0.63 | -24.1 | -85.0 | 0 | 0 | 0 | 4.17 | -22.64 | -81.34 | 1.14 | 65.22 | -64.15 | 2.67 | 19.73 | -36.12 | 0.54 | 12.5 | 25.58 | 0.03 | 0.0 | 0.0 | 105.56 | -35.3 | 79.41 |
| 23Q2 (15) | 4.47 | 794.0 | 5487.5 | 0.41 | 251.85 | 141.18 | 3.01 | 17.12 | 318.06 | -0.13 | -360.0 | 69.05 | 4.88 | 2021.74 | 1852.0 | 0.83 | 36.07 | -43.54 | 0 | 0 | 0 | 5.39 | 42.96 | -46.11 | 0.69 | -65.33 | -66.99 | 2.23 | -9.72 | -11.86 | 0.48 | 2.13 | 23.08 | 0.03 | 0.0 | 0.0 | 163.14 | 869.04 | 5915.74 |
| 23Q1 (14) | 0.5 | -86.56 | 122.62 | -0.27 | 95.7 | 73.79 | 2.57 | -36.86 | 157.75 | 0.05 | -90.2 | -70.59 | 0.23 | 108.98 | 107.1 | 0.61 | -93.84 | 0.0 | 0 | 0 | 0 | 3.77 | -92.6 | -8.23 | 1.99 | -30.18 | 10.56 | 2.47 | -14.83 | 41.95 | 0.47 | 4.44 | 27.03 | 0.03 | 0.0 | 0.0 | 16.84 | -84.7 | 116.3 |
| 22Q4 (13) | 3.72 | 36.26 | -31.37 | -6.28 | -177.88 | -206.98 | 4.07 | 86.7 | 202.52 | 0.51 | 186.44 | 0.0 | -2.56 | -644.68 | -122.67 | 9.91 | 135.95 | 954.26 | 0 | 0 | 0 | 51.00 | 128.06 | 620.02 | 2.85 | -10.38 | 171.43 | 2.9 | -30.62 | 62.92 | 0.45 | 4.65 | 36.36 | 0.03 | 0.0 | 0.0 | 110.06 | 87.06 | -56.54 |
| 22Q3 (12) | 2.73 | 3312.5 | 30.62 | -2.26 | -1429.41 | -470.49 | 2.18 | 202.78 | 353.49 | -0.59 | -40.48 | -555.56 | 0.47 | 88.0 | -82.59 | 4.2 | 185.71 | 2525.0 | 0 | 0 | 0 | 22.36 | 123.49 | 1816.33 | 3.18 | 52.15 | 536.0 | 4.18 | 65.22 | 608.47 | 0.43 | 10.26 | 22.86 | 0.03 | 0.0 | 0.0 | 58.84 | 2069.59 | -72.69 |
| 22Q2 (11) | 0.08 | 103.62 | 103.01 | 0.17 | 116.5 | 112.32 | 0.72 | 116.18 | 700.0 | -0.42 | -347.06 | -261.54 | 0.25 | 107.72 | 106.19 | 1.47 | 140.98 | 568.18 | 0 | 0 | 0 | 10.01 | 143.44 | 799.7 | 2.09 | 16.11 | 1000.0 | 2.53 | 45.4 | 548.72 | 0.39 | 5.41 | 11.43 | 0.03 | 0.0 | 0.0 | 2.71 | 102.63 | 100.79 |
| 22Q1 (10) | -2.21 | -140.77 | -172.84 | -1.03 | -117.55 | 39.05 | -4.45 | -12.09 | -237.35 | 0.17 | -66.67 | 123.94 | -3.24 | -128.7 | -29.6 | 0.61 | -35.11 | 84.85 | 0 | 0 | 0 | 4.11 | -41.97 | 28.42 | 1.8 | 71.43 | 1100.0 | 1.74 | -2.25 | 370.27 | 0.37 | 12.12 | 12.12 | 0.03 | 0.0 | 0.0 | -103.27 | -140.77 | 6.93 |
| 21Q4 (9) | 5.42 | 159.33 | 1278.26 | 5.87 | 862.3 | 238.44 | -3.97 | -361.63 | -146.27 | 0.51 | 666.67 | 30.77 | 11.29 | 318.15 | 340.21 | 0.94 | 487.5 | 135.0 | 0 | 0 | 0 | 7.08 | 506.98 | 118.88 | 1.05 | 110.0 | 537.5 | 1.78 | 201.69 | 1012.5 | 0.33 | -5.71 | 3.12 | 0.03 | 0.0 | 0.0 | 253.27 | 17.55 | 380.8 |
| 21Q3 (8) | 2.09 | 178.57 | 213.59 | 0.61 | 144.2 | -69.65 | -0.86 | -1055.56 | 16.5 | -0.09 | -134.62 | 83.02 | 2.7 | 166.83 | 1488.24 | 0.16 | -27.27 | -38.46 | 0 | 0 | 0 | 1.17 | 4.93 | -53.14 | 0.5 | 163.16 | 225.0 | 0.59 | 51.28 | 353.85 | 0.35 | 0.0 | 25.0 | 0.03 | 0.0 | 50.0 | 215.46 | 162.37 | 150.35 |
| 21Q2 (7) | -2.66 | -228.4 | 5.34 | -1.38 | 18.34 | 18.82 | 0.09 | -97.22 | -97.97 | 0.26 | 136.62 | -55.93 | -4.04 | -61.6 | 10.42 | 0.22 | -33.33 | -43.59 | 0 | 0 | 0 | 1.11 | -65.25 | -73.76 | 0.19 | 205.56 | 211.76 | 0.39 | 5.41 | -26.42 | 0.35 | 6.06 | 29.63 | 0.03 | 0.0 | 50.0 | -345.45 | -211.34 | -0.81 |
| 21Q1 (6) | -0.81 | -76.09 | -158.7 | -1.69 | 60.14 | 74.81 | 3.24 | -62.24 | -51.93 | -0.71 | -282.05 | -438.1 | -2.5 | 46.81 | 53.1 | 0.33 | -17.5 | -95.32 | 0 | 0 | 0 | 3.20 | -1.1 | -95.28 | -0.18 | 25.0 | -143.9 | 0.37 | 131.25 | 428.57 | 0.33 | 3.12 | 37.5 | 0.03 | 0.0 | 50.0 | -110.96 | -23.02 | -126.53 |
| 20Q4 (5) | -0.46 | 75.0 | 62.6 | -4.24 | -310.95 | -241.94 | 8.58 | 933.01 | 423.17 | 0.39 | 173.58 | 333.33 | -4.7 | -2864.71 | -90.28 | 0.4 | 53.85 | -91.53 | 0 | 0 | -100.0 | 3.24 | 29.95 | -92.28 | -0.24 | 40.0 | -220.0 | 0.16 | 23.08 | -78.08 | 0.32 | 14.29 | 18.52 | 0.03 | 50.0 | 50.0 | -90.20 | 78.92 | 25.2 |
| 20Q3 (4) | -1.84 | 34.52 | 0.0 | 2.01 | 218.24 | 0.0 | -1.03 | -123.25 | 0.0 | -0.53 | -189.83 | 0.0 | 0.17 | 103.77 | 0.0 | 0.26 | -33.33 | 0.0 | 0 | 0 | 0.0 | 2.49 | -41.25 | 0.0 | -0.4 | -135.29 | 0.0 | 0.13 | -75.47 | 0.0 | 0.28 | 3.7 | 0.0 | 0.02 | 0.0 | 0.0 | -427.91 | -24.87 | 0.0 |
| 20Q2 (3) | -2.81 | -303.62 | 0.0 | -1.7 | 74.66 | 0.0 | 4.43 | -34.27 | 0.0 | 0.59 | 180.95 | 0.0 | -4.51 | 15.38 | 0.0 | 0.39 | -94.47 | 0.0 | 0 | 0 | 0.0 | 4.24 | -93.75 | 0.0 | -0.17 | -141.46 | 0.0 | 0.53 | 657.14 | 0.0 | 0.27 | 12.5 | 0.0 | 0.02 | 0.0 | 0.0 | -342.68 | -181.95 | 0.0 |
| 20Q1 (2) | 1.38 | 212.2 | 0.0 | -6.71 | -441.13 | 0.0 | 6.74 | 310.98 | 0.0 | 0.21 | 133.33 | 0.0 | -5.33 | -115.79 | 0.0 | 7.05 | 49.36 | 0.0 | 0 | -100.0 | 0.0 | 67.79 | 61.72 | 0.0 | 0.41 | 105.0 | 0.0 | 0.07 | -90.41 | 0.0 | 0.24 | -11.11 | 0.0 | 0.02 | 0.0 | 0.0 | 418.18 | 446.78 | 0.0 |
| 19Q4 (1) | -1.23 | 0.0 | 0.0 | -1.24 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -2.47 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 41.92 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -120.59 | 0.0 | 0.0 |
