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) | 3.82 | -78.74 | -2.29 | 0 | -5.07 | 0 | -1.26 | 0 | 1.53 | -82.61 | 0.34 | 17.24 | -0.01 | 0 | 0.45 | 35.16 | 7.11 | 2.45 | 5.53 | -1.07 | 0.56 | 5.66 | 0.25 | 56.25 | 60.25 | -78.94 |
| 2022 (9) | 17.97 | 0 | -9.17 | 0 | -1.44 | 0 | 0.16 | 220.0 | 8.8 | 771.29 | 0.29 | 20.83 | -0.01 | 0 | 0.33 | 19.25 | 6.94 | 21.12 | 5.59 | 15.02 | 0.53 | 1.92 | 0.16 | 33.33 | 286.15 | 0 |
| 2021 (8) | -3.21 | 0 | 4.22 | 0 | -0.62 | 0 | 0.05 | -80.77 | 1.01 | -45.41 | 0.24 | -27.27 | -0.02 | 0 | 0.28 | -40.09 | 5.73 | 66.09 | 4.86 | 67.59 | 0.52 | -5.45 | 0.12 | -7.69 | -58.36 | 0 |
| 2020 (7) | 3.37 | -62.6 | -1.52 | 0 | -2.49 | 0 | 0.26 | 0 | 1.85 | -41.82 | 0.33 | 22.22 | -0.03 | 0 | 0.46 | 27.93 | 3.45 | -28.72 | 2.9 | -23.08 | 0.55 | -9.84 | 0.13 | 8.33 | 94.13 | -52.99 |
| 2019 (6) | 9.01 | 8.55 | -5.83 | 0 | -3.54 | 0 | -0.04 | 0 | 3.18 | -58.86 | 0.27 | 3.85 | -0.04 | 0 | 0.36 | 30.98 | 4.84 | 10.5 | 3.77 | 5.01 | 0.61 | 69.44 | 0.12 | 20.0 | 200.22 | -2.3 |
| 2018 (5) | 8.3 | 2028.21 | -0.57 | 0 | -6.32 | 0 | 0.06 | 0 | 7.73 | 0 | 0.26 | -45.83 | 0.17 | 0 | 0.28 | -42.39 | 4.38 | -7.79 | 3.59 | -11.36 | 0.36 | 2.86 | 0.1 | 25.0 | 204.94 | 2254.16 |
| 2017 (4) | 0.39 | -71.53 | -0.86 | 0 | 1.31 | 0 | -0.22 | 0 | -0.47 | 0 | 0.48 | 2.13 | -0.23 | 0 | 0.48 | -30.63 | 4.75 | 17.0 | 4.05 | 16.05 | 0.35 | 16.67 | 0.08 | 33.33 | 8.71 | -75.54 |
| 2016 (3) | 1.37 | -80.17 | -0.55 | 0 | -7.47 | 0 | 0.26 | 550.0 | 0.82 | -83.79 | 0.47 | -76.5 | 0 | 0 | 0.69 | -74.58 | 4.06 | 28.89 | 3.49 | 53.07 | 0.3 | 15.38 | 0.06 | -25.0 | 35.58 | -86.51 |
| 2015 (2) | 6.91 | 243.78 | -1.85 | 0 | -1.98 | 0 | 0.04 | 0 | 5.06 | 269.34 | 2.0 | 566.67 | 0 | 0 | 2.71 | 823.04 | 3.15 | -48.78 | 2.28 | -53.56 | 0.26 | 4.0 | 0.08 | 0.0 | 263.74 | 587.56 |
| 2014 (1) | 2.01 | -66.39 | -0.64 | 0 | -0.3 | 0 | -0.02 | 0 | 1.37 | 0 | 0.3 | -95.66 | 0 | 0 | 0.29 | -95.83 | 6.15 | 8.85 | 4.91 | 9.84 | 0.25 | 38.89 | 0.08 | 60.0 | 38.36 | -69.85 |
| 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) | 1.3 | 20.37 | -37.8 | -0.25 | -104.48 | 93.51 | -4.2 | -600.0 | 30.81 | 0.23 | 387.5 | 91.67 | 1.05 | -84.23 | 159.66 | 0.05 | -50.0 | -78.26 | 0 | 0 | 0 | 0.26 | -50.37 | -77.94 | 0.37 | -61.86 | -79.44 | 0.36 | -59.55 | -74.29 | 0.15 | 0.0 | 7.14 | 0.07 | 0.0 | 16.67 | 224.14 | 130.36 | 71.59 |
| 24Q2 (19) | 1.08 | 114.92 | 54.29 | 5.58 | 3000.0 | 50.0 | 0.84 | -77.78 | 8500.0 | -0.08 | -180.0 | 11.11 | 6.66 | 194.33 | 50.68 | 0.1 | 100.0 | 66.67 | 0 | -100.0 | 100.0 | 0.53 | 106.69 | 45.7 | 0.97 | -31.21 | -37.42 | 0.89 | -24.58 | -24.58 | 0.15 | 7.14 | 7.14 | 0.07 | 16.67 | 16.67 | 97.30 | 118.55 | 91.81 |
| 24Q1 (18) | -7.24 | -2596.55 | -1078.38 | 0.18 | -87.32 | 105.03 | 3.78 | 3880.0 | 243.64 | 0.1 | 106.17 | -69.7 | -7.06 | -512.87 | -148.59 | 0.05 | 66.67 | 150.0 | 0.02 | 0 | 0 | 0.26 | 83.87 | 145.38 | 1.41 | -29.15 | -20.34 | 1.18 | -29.34 | -7.81 | 0.14 | -6.67 | 7.69 | 0.06 | 0.0 | 0.0 | -524.64 | -3501.1 | -1142.19 |
| 23Q4 (17) | 0.29 | -86.12 | -96.27 | 1.42 | 136.88 | 119.94 | -0.1 | 98.35 | -102.99 | -1.62 | -1450.0 | -233.88 | 1.71 | 197.16 | 159.09 | 0.03 | -86.96 | -72.73 | 0 | 0 | 100.0 | 0.14 | -88.3 | -72.89 | 1.99 | 10.56 | 20.61 | 1.67 | 19.29 | 29.46 | 0.15 | 7.14 | 15.38 | 0.06 | 0.0 | 0.0 | 15.43 | -88.19 | -97.07 |
| 23Q3 (16) | 2.09 | 198.57 | -69.44 | -3.85 | -203.49 | -60.42 | -6.07 | -60600.0 | -67.68 | 0.12 | 233.33 | 116.0 | -1.76 | -139.82 | -139.64 | 0.23 | 283.33 | 360.0 | 0 | 100.0 | 100.0 | 1.19 | 227.8 | 436.19 | 1.8 | 16.13 | 21.62 | 1.4 | 18.64 | 12.0 | 0.14 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | 130.62 | 157.52 | -72.5 |
| 23Q2 (15) | 0.7 | -5.41 | -88.18 | 3.72 | 203.91 | 464.71 | -0.01 | -100.91 | 99.49 | -0.09 | -127.27 | -325.0 | 4.42 | 255.63 | -9.8 | 0.06 | 200.0 | -40.0 | -0.01 | 0 | -133.33 | 0.36 | 248.09 | -23.02 | 1.55 | -12.43 | -12.92 | 1.18 | -7.81 | -19.73 | 0.14 | 7.69 | 7.69 | 0.06 | 0.0 | 200.0 | 50.72 | 0.76 | -86.12 |
| 23Q1 (14) | 0.74 | -90.49 | 128.79 | -3.58 | 49.72 | -363.24 | 1.1 | -67.16 | 39.24 | 0.33 | -72.73 | 200.0 | -2.84 | -530.3 | -134.71 | 0.02 | -81.82 | 0.0 | 0 | 100.0 | 100.0 | 0.10 | -79.69 | 20.51 | 1.77 | 7.27 | -12.81 | 1.28 | -0.78 | -19.5 | 0.13 | 0.0 | 0.0 | 0.06 | 0.0 | 200.0 | 50.34 | -90.42 | 134.08 |
| 22Q4 (13) | 7.78 | 13.74 | 108.02 | -7.12 | -196.67 | -247.32 | 3.35 | 192.54 | 485.06 | 1.21 | 261.33 | 532.14 | 0.66 | -85.14 | -60.95 | 0.11 | 120.0 | 83.33 | -0.02 | -100.0 | 0 | 0.52 | 131.33 | 86.25 | 1.65 | 11.49 | 111.54 | 1.29 | 3.2 | 61.25 | 0.13 | -7.14 | 0.0 | 0.06 | 20.0 | 100.0 | 525.68 | 10.67 | 34.93 |
| 22Q3 (12) | 6.84 | 15.54 | 73.16 | -2.4 | -135.29 | -3328.57 | -3.62 | -84.69 | -24.4 | -0.75 | -1975.0 | -196.15 | 4.44 | -9.39 | 14.43 | 0.05 | -50.0 | -28.57 | -0.01 | -133.33 | 0 | 0.22 | -52.94 | -32.29 | 1.48 | -16.85 | 12.98 | 1.25 | -14.97 | 11.61 | 0.14 | 7.69 | 7.69 | 0.05 | 150.0 | 66.67 | 475.00 | 29.98 | 53.92 |
| 22Q2 (11) | 5.92 | 330.35 | 391.63 | -1.02 | -175.0 | -131.48 | -1.96 | -348.1 | -76.58 | 0.04 | 112.12 | 128.57 | 4.9 | 504.96 | 304.96 | 0.1 | 400.0 | 150.0 | 0.03 | 400.0 | 400.0 | 0.47 | 444.96 | 170.59 | 1.78 | -12.32 | -16.82 | 1.47 | -7.55 | -13.02 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 365.43 | 347.41 | 433.03 |
| 22Q1 (10) | -2.57 | -168.72 | 71.06 | 1.36 | 166.34 | -56.13 | 0.79 | 190.8 | -81.5 | -0.33 | -17.86 | -6.45 | -1.21 | -171.6 | 79.07 | 0.02 | -66.67 | -71.43 | -0.01 | 0 | 0.0 | 0.09 | -68.61 | -73.96 | 2.03 | 160.26 | 34.44 | 1.59 | 98.75 | 28.23 | 0.13 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | -147.70 | -137.91 | 76.71 |
| 21Q4 (9) | 3.74 | -5.32 | 37.5 | -2.05 | -2828.57 | -46.43 | -0.87 | 70.1 | -825.0 | -0.28 | -135.9 | -193.33 | 1.69 | -56.44 | 28.03 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 0.28 | -15.91 | -17.2 | 0.78 | -40.46 | 30.0 | 0.8 | -28.57 | 45.45 | 0.13 | 0.0 | -7.14 | 0.03 | 0.0 | 0.0 | 389.58 | 26.24 | 3.13 |
| 21Q3 (8) | 3.95 | 294.58 | 41.07 | -0.07 | -102.16 | 93.46 | -2.91 | -162.16 | 26.7 | 0.78 | 657.14 | 400.0 | 3.88 | 220.66 | 124.28 | 0.07 | 75.0 | 16.67 | 0 | 100.0 | 100.0 | 0.33 | 88.08 | -6.8 | 1.31 | -38.79 | 670.59 | 1.12 | -33.73 | 366.67 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 308.59 | 381.23 | -55.92 |
| 21Q2 (7) | -2.03 | 77.14 | -219.41 | 3.24 | 4.52 | 930.77 | -1.11 | -126.0 | -63.24 | -0.14 | 54.84 | -55.56 | 1.21 | 120.93 | -7.63 | 0.04 | -42.86 | -76.47 | -0.01 | 0.0 | 0.0 | 0.17 | -47.55 | -82.59 | 2.14 | 41.72 | 189.19 | 1.69 | 36.29 | 196.49 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -109.73 | 82.7 | -147.12 |
| 21Q1 (6) | -8.88 | -426.47 | -130.65 | 3.1 | 321.43 | 129.63 | 4.27 | 3458.33 | 109.31 | -0.31 | -203.33 | -542.86 | -5.78 | -537.88 | -131.2 | 0.07 | 16.67 | 75.0 | -0.01 | 0 | 0.0 | 0.33 | -0.17 | 63.74 | 1.51 | 151.67 | -22.16 | 1.24 | 125.45 | -20.0 | 0.13 | -7.14 | -18.75 | 0.03 | 0.0 | 0.0 | -634.29 | -267.9 | -186.66 |
| 20Q4 (5) | 2.72 | -2.86 | -1.45 | -1.4 | -30.84 | 66.75 | 0.12 | 103.02 | 50.0 | 0.3 | 215.38 | 30.43 | 1.32 | -23.7 | 191.03 | 0.06 | 0.0 | 50.0 | 0 | 100.0 | 100.0 | 0.33 | -5.35 | 60.52 | 0.6 | 252.94 | -44.95 | 0.55 | 129.17 | -45.0 | 0.14 | 7.69 | -6.67 | 0.03 | 0.0 | 0.0 | 377.78 | -46.03 | 61.51 |
| 20Q3 (4) | 2.8 | 64.71 | 0.0 | -1.07 | -174.36 | 0.0 | -3.97 | -483.82 | 0.0 | -0.26 | -188.89 | 0.0 | 1.73 | 32.06 | 0.0 | 0.06 | -64.71 | 0.0 | -0.01 | 0.0 | 0.0 | 0.35 | -64.87 | 0.0 | 0.17 | -77.03 | 0.0 | 0.24 | -57.89 | 0.0 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 700.00 | 200.59 | 0.0 |
| 20Q2 (3) | 1.7 | 144.16 | 0.0 | -0.39 | -128.89 | 0.0 | -0.68 | -133.33 | 0.0 | -0.09 | -228.57 | 0.0 | 1.31 | 152.4 | 0.0 | 0.17 | 325.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.00 | 393.32 | 0.0 | 0.74 | -61.86 | 0.0 | 0.57 | -63.23 | 0.0 | 0.13 | -18.75 | 0.0 | 0.03 | 0.0 | 0.0 | 232.88 | 205.25 | 0.0 |
| 20Q1 (2) | -3.85 | -239.49 | 0.0 | 1.35 | 132.07 | 0.0 | 2.04 | 2450.0 | 0.0 | 0.07 | -69.57 | 0.0 | -2.5 | -72.41 | 0.0 | 0.04 | 0.0 | 0.0 | -0.01 | 75.0 | 0.0 | 0.20 | -2.14 | 0.0 | 1.94 | 77.98 | 0.0 | 1.55 | 55.0 | 0.0 | 0.16 | 6.67 | 0.0 | 0.03 | 0.0 | 0.0 | -221.26 | -194.6 | 0.0 |
| 19Q4 (1) | 2.76 | 0.0 | 0.0 | -4.21 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -1.45 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 233.90 | 0.0 | 0.0 |
