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) | 7.58 | 88.09 | -4.27 | 0 | -5.66 | 0 | 1.34 | 0 | 3.31 | 1738.89 | 2.16 | -48.08 | 0 | 0 | 3.23 | -46.65 | 7.04 | -25.27 | 5.43 | -19.56 | 2.77 | 30.05 | 0.02 | -33.33 | 92.21 | 103.88 |
| 2022 (9) | 4.03 | 120.22 | -3.85 | 0 | 0.63 | -41.12 | -1.32 | 0 | 0.18 | -70.97 | 4.16 | 271.43 | 0 | 0 | 6.06 | 144.28 | 9.42 | 52.67 | 6.75 | 35.0 | 2.13 | 54.35 | 0.03 | -25.0 | 45.23 | 58.68 |
| 2021 (8) | 1.83 | -6.63 | -1.21 | 0 | 1.07 | 0 | -0.07 | 0 | 0.62 | -18.42 | 1.12 | -30.86 | 0 | 0 | 2.48 | -54.98 | 6.17 | 150.81 | 5.0 | 140.38 | 1.38 | 7.81 | 0.04 | 0.0 | 28.50 | -50.55 |
| 2020 (7) | 1.96 | -56.35 | -1.2 | 0 | -2.46 | 0 | -0.27 | 0 | 0.76 | -60.42 | 1.62 | -40.66 | 0 | 0 | 5.51 | -27.64 | 2.46 | 14.95 | 2.08 | 27.61 | 1.28 | 4.92 | 0.04 | 0.0 | 57.65 | -62.9 |
| 2019 (6) | 4.49 | 131.44 | -2.57 | 0 | -3.34 | 0 | 0.3 | -31.82 | 1.92 | 209.68 | 2.73 | 99.27 | 0 | 0 | 7.62 | 124.51 | 2.14 | 5.94 | 1.63 | 13.19 | 1.22 | 12.96 | 0.04 | -42.86 | 155.36 | 107.42 |
| 2018 (5) | 1.94 | 0 | -1.32 | 0 | -0.04 | 0 | 0.44 | 0 | 0.62 | 0 | 1.37 | -6.16 | 0 | 0 | 3.39 | -20.08 | 2.02 | -8.18 | 1.44 | -17.71 | 1.08 | 11.34 | 0.07 | 40.0 | 74.90 | 0 |
| 2017 (4) | -0.85 | 0 | -1.31 | 0 | 1.39 | 0 | -0.73 | 0 | -2.16 | 0 | 1.46 | 44.55 | 0 | 0 | 4.25 | 53.17 | 2.2 | 51.72 | 1.75 | 50.86 | 0.97 | 8.99 | 0.05 | 25.0 | -30.69 | 0 |
| 2016 (3) | 1.48 | 131.25 | -0.91 | 0 | -0.24 | 0 | 0.39 | 25.81 | 0.57 | 0 | 1.01 | -31.29 | 0 | 0 | 2.77 | -50.22 | 1.45 | 0 | 1.16 | 0 | 0.89 | -5.32 | 0.04 | 0.0 | 70.81 | -77.87 |
| 2015 (2) | 0.64 | -32.63 | -1.47 | 0 | 0.93 | 0 | 0.31 | 0 | -0.83 | 0 | 1.47 | 188.24 | 0 | 0 | 5.57 | 246.76 | -0.79 | 0 | -0.78 | 0 | 0.94 | -6.93 | 0.04 | 0.0 | 320.00 | 452.42 |
| 2014 (1) | 0.95 | -5.94 | 0.25 | 0 | -0.62 | 0 | -0.07 | 0 | 1.2 | 62.16 | 0.51 | 34.21 | 0 | 0 | 1.61 | 21.32 | 0 | 0 | 0.59 | 0 | 1.01 | -12.93 | 0.04 | 0.0 | 57.93 | -49.53 |
| 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) | -0.85 | -117.1 | -154.49 | -1.75 | 36.59 | -4.17 | -0.63 | -250.0 | 72.73 | 0.63 | 96.88 | 5.0 | -2.6 | -217.65 | -2066.67 | 0.78 | 254.55 | -25.71 | 0 | 0 | 0 | 4.01 | 184.22 | -31.21 | 1.2 | -11.76 | -32.58 | 0.78 | -2.5 | -46.21 | 0.72 | 2.86 | 2.86 | 0.01 | 0.0 | 0.0 | -56.29 | -117.1 | -177.94 |
| 24Q2 (19) | 4.97 | 317.65 | 84.07 | -2.76 | -62.35 | -79.22 | 0.42 | -59.22 | 333.33 | 0.32 | 129.63 | -61.45 | 2.21 | 533.33 | 90.52 | 0.22 | -73.17 | -66.67 | 0 | 0 | 0 | 1.41 | -77.47 | -67.09 | 1.36 | 102.99 | -23.6 | 0.8 | 45.45 | -28.57 | 0.7 | 2.94 | -2.78 | 0.01 | 0.0 | 0.0 | 329.14 | 242.97 | 125.52 |
| 24Q1 (18) | 1.19 | -43.33 | -2.46 | -1.7 | -639.13 | -107.32 | 1.03 | 157.22 | 175.18 | -1.08 | -437.5 | -151.16 | -0.51 | -127.27 | -227.5 | 0.82 | 355.56 | 203.7 | 0 | 0 | 0 | 6.26 | 538.82 | 247.98 | 0.67 | -65.99 | -55.63 | 0.55 | -68.57 | -50.45 | 0.68 | 3.03 | -1.45 | 0.01 | 0.0 | 0.0 | 95.97 | 10.59 | 42.38 |
| 23Q4 (17) | 2.1 | 34.62 | 41.89 | -0.23 | 86.31 | 67.61 | -1.8 | 22.08 | -482.98 | 0.32 | -46.67 | 39.13 | 1.87 | 1658.33 | 142.86 | 0.18 | -82.86 | -78.05 | 0 | 0 | 0 | 0.98 | -83.18 | -77.76 | 1.97 | 10.67 | -25.66 | 1.75 | 20.69 | -1.69 | 0.66 | -5.71 | 0.0 | 0.01 | 0.0 | 0.0 | 86.78 | 20.15 | 43.65 |
| 23Q3 (16) | 1.56 | -42.22 | -32.76 | -1.68 | -9.09 | 22.94 | -2.31 | -1183.33 | -175.0 | 0.6 | -27.71 | 174.07 | -0.12 | -110.34 | -185.71 | 1.05 | 59.09 | -55.88 | 0 | 0 | 0 | 5.83 | 35.96 | -53.34 | 1.78 | 0.0 | -25.83 | 1.45 | 29.46 | -10.49 | 0.7 | -2.78 | 11.11 | 0.01 | 0.0 | 0.0 | 72.22 | -50.51 | -29.65 |
| 23Q2 (15) | 2.7 | 121.31 | 22.73 | -1.54 | -87.8 | -180.0 | -0.18 | 86.86 | -121.69 | 0.83 | 293.02 | 407.41 | 1.16 | 190.0 | -29.7 | 0.66 | 144.44 | 22.22 | 0 | 0 | 0 | 4.29 | 138.25 | 18.89 | 1.78 | 17.88 | -21.93 | 1.12 | 0.9 | -30.0 | 0.72 | 4.35 | 63.64 | 0.01 | 0.0 | 0.0 | 145.95 | 116.53 | 36.0 |
| 23Q1 (14) | 1.22 | -17.57 | 162.24 | -0.82 | -15.49 | -100.0 | -1.37 | -391.49 | -956.25 | -0.43 | -286.96 | 6.52 | 0.4 | -48.05 | 116.88 | 0.27 | -67.07 | -34.15 | 0 | 0 | 0 | 1.80 | -59.18 | -29.98 | 1.51 | -43.02 | -27.75 | 1.11 | -37.64 | -36.57 | 0.69 | 4.55 | 76.92 | 0.01 | 0.0 | 0.0 | 67.40 | 11.58 | 173.94 |
| 22Q4 (13) | 1.48 | -36.21 | 28.7 | -0.71 | 67.43 | -1114.29 | 0.47 | 155.95 | 159.49 | 0.23 | 128.4 | -54.0 | 0.77 | 450.0 | -36.89 | 0.82 | -65.55 | 241.67 | 0 | 0 | 0 | 4.41 | -64.71 | 156.11 | 2.65 | 10.42 | -3.64 | 1.78 | 9.88 | -30.2 | 0.66 | 4.76 | 73.68 | 0.01 | 0.0 | 0.0 | 60.41 | -41.15 | 54.43 |
| 22Q3 (12) | 2.32 | 5.45 | 219.59 | -2.18 | -296.36 | -1047.37 | -0.84 | -201.2 | 0.0 | -0.81 | -200.0 | -478.57 | 0.14 | -91.52 | 106.57 | 2.38 | 340.74 | 1222.22 | 0 | 0 | 0 | 12.49 | 246.4 | 626.32 | 2.4 | 5.26 | 258.21 | 1.62 | 1.25 | 211.54 | 0.63 | 43.18 | 90.91 | 0.01 | 0.0 | 0.0 | 102.65 | -4.34 | 145.51 |
| 22Q2 (11) | 2.2 | 212.24 | -51.0 | -0.55 | -34.15 | -52.78 | 0.83 | 418.75 | 33.87 | -0.27 | 41.3 | -170.0 | 1.65 | 169.62 | -60.05 | 0.54 | 31.71 | 50.0 | 0 | 0 | 0 | 3.60 | 40.32 | -3.77 | 2.28 | 9.09 | 54.05 | 1.6 | -8.57 | 66.67 | 0.44 | 12.82 | 33.33 | 0.01 | 0.0 | 0.0 | 107.32 | 217.72 | -68.93 |
| 22Q1 (10) | -1.96 | -270.43 | -4.81 | -0.41 | -685.71 | 44.59 | 0.16 | 120.25 | -92.31 | -0.46 | -192.0 | -39.39 | -2.37 | -294.26 | 9.2 | 0.41 | 70.83 | 17.14 | 0 | 0 | 0 | 2.57 | 49.32 | -18.53 | 2.09 | -24.0 | 64.57 | 1.75 | -31.37 | 80.41 | 0.39 | 2.63 | 18.18 | 0.01 | 0.0 | 0.0 | -91.16 | -333.06 | 36.14 |
| 21Q4 (9) | 1.15 | 159.28 | 538.89 | 0.07 | 136.84 | 146.67 | -0.79 | 5.95 | -19.7 | 0.5 | 457.14 | 400.0 | 1.22 | 157.28 | 3966.67 | 0.24 | 33.33 | 50.0 | 0 | 0 | 0 | 1.72 | 0.07 | 7.1 | 2.75 | 310.45 | 93.66 | 2.55 | 390.38 | 116.1 | 0.38 | 15.15 | 18.75 | 0.01 | 0.0 | 0.0 | 39.12 | 117.34 | 228.14 |
| 21Q3 (8) | -1.94 | -143.21 | -333.73 | -0.19 | 47.22 | 53.66 | -0.84 | -235.48 | -12.0 | -0.14 | -40.0 | -207.69 | -2.13 | -151.57 | -607.14 | 0.18 | -50.0 | -64.71 | 0 | 0 | 0 | 1.72 | -54.11 | -78.09 | 0.67 | -54.73 | 123.33 | 0.52 | -45.83 | 100.0 | 0.33 | 0.0 | 6.45 | 0.01 | 0.0 | 0.0 | -225.58 | -165.31 | -257.64 |
| 21Q2 (7) | 4.49 | 340.11 | 6514.29 | -0.36 | 51.35 | -80.0 | 0.62 | -70.19 | 130.69 | -0.1 | 69.7 | 82.46 | 4.13 | 258.24 | 1629.63 | 0.36 | 2.86 | 20.0 | 0 | 0 | 0 | 3.75 | 18.8 | -10.47 | 1.48 | 16.54 | 127.69 | 0.96 | -1.03 | 77.78 | 0.33 | 0.0 | 3.12 | 0.01 | 0.0 | 0.0 | 345.38 | 341.95 | 4392.64 |
| 21Q1 (6) | -1.87 | -1138.89 | -283.33 | -0.74 | -393.33 | -72.09 | 2.08 | 415.15 | 114.43 | -0.33 | -430.0 | -571.43 | -2.61 | -8800.0 | -542.37 | 0.35 | 118.75 | -46.97 | 0 | 0 | 0 | 3.15 | 96.28 | -72.48 | 1.27 | -10.56 | 1170.0 | 0.97 | -17.8 | 977.78 | 0.33 | 3.12 | 3.12 | 0.01 | 0.0 | 0.0 | -142.75 | -1297.5 | -158.78 |
| 20Q4 (5) | 0.18 | -78.31 | -87.67 | -0.15 | 63.41 | 71.7 | -0.66 | 12.0 | -1.54 | 0.1 | -23.08 | -77.78 | 0.03 | -92.86 | -96.77 | 0.16 | -68.63 | -69.81 | 0 | 0 | 0 | 1.61 | -79.53 | -72.11 | 1.42 | 373.33 | 140.68 | 1.18 | 353.85 | 195.0 | 0.32 | 3.23 | 3.23 | 0.01 | 0.0 | 0.0 | 11.92 | -91.67 | -94.12 |
| 20Q3 (4) | 0.83 | 1285.71 | 0.0 | -0.41 | -105.0 | 0.0 | -0.75 | 62.87 | 0.0 | 0.13 | 122.81 | 0.0 | 0.42 | 255.56 | 0.0 | 0.51 | 70.0 | 0.0 | 0 | 0 | 0.0 | 7.85 | 87.52 | 0.0 | 0.3 | -53.85 | 0.0 | 0.26 | -51.85 | 0.0 | 0.31 | -3.12 | 0.0 | 0.01 | 0.0 | 0.0 | 143.10 | 1878.57 | 0.0 |
| 20Q2 (3) | -0.07 | -106.86 | 0.0 | -0.2 | 53.49 | 0.0 | -2.02 | -308.25 | 0.0 | -0.57 | -914.29 | 0.0 | -0.27 | -145.76 | 0.0 | 0.3 | -54.55 | 0.0 | 0 | 0 | 0.0 | 4.18 | -63.48 | 0.0 | 0.65 | 550.0 | 0.0 | 0.54 | 500.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -8.05 | -103.31 | 0.0 |
| 20Q1 (2) | 1.02 | -30.14 | 0.0 | -0.43 | 18.87 | 0.0 | 0.97 | 249.23 | 0.0 | 0.07 | -84.44 | 0.0 | 0.59 | -36.56 | 0.0 | 0.66 | 24.53 | 0.0 | 0 | 0 | 0.0 | 11.46 | 98.9 | 0.0 | 0.1 | -83.05 | 0.0 | 0.09 | -77.5 | 0.0 | 0.32 | 3.23 | 0.0 | 0.01 | 0.0 | 0.0 | 242.86 | 19.77 | 0.0 |
| 19Q4 (1) | 1.46 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.76 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 202.78 | 0.0 | 0.0 |
