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) | 9.4 | 165.54 | -2.26 | 0 | -4.84 | 0 | -0.97 | 0 | 7.14 | 462.2 | 1.07 | 148.84 | -0.11 | 0 | 2.59 | 128.36 | 13.31 | 66.38 | 7.14 | 14.24 | 0.52 | -3.7 | 0.77 | 16.67 | 111.51 | 134.67 |
| 2022 (9) | 3.54 | 237.14 | -2.27 | 0 | 1.01 | -63.67 | -2.84 | 0 | 1.27 | 0 | 0.43 | -41.89 | 0 | 0 | 1.13 | -29.19 | 8.0 | 34.23 | 6.25 | 39.51 | 0.54 | -61.15 | 0.66 | 11.86 | 47.52 | 192.34 |
| 2021 (8) | 1.05 | 0 | -1.58 | 0 | 2.78 | 59.77 | -1.29 | 0 | -0.53 | 0 | 0.74 | -35.65 | -1.01 | 0 | 1.60 | -48.37 | 5.96 | 62.4 | 4.48 | 258.4 | 1.39 | 2.21 | 0.59 | 7.27 | 16.25 | 0 |
| 2020 (7) | -0.77 | 0 | -2.64 | 0 | 1.74 | -61.07 | -2.19 | 0 | -3.41 | 0 | 1.15 | 576.47 | 0.47 | 0 | 3.10 | 598.0 | 3.67 | -0.54 | 1.25 | -34.9 | 1.36 | -15.0 | 0.55 | 19.57 | -24.37 | 0 |
| 2019 (6) | -3.35 | 0 | 1.19 | 0 | 4.47 | 4.2 | 1.33 | 0 | -2.16 | 0 | 0.17 | -85.83 | -0.75 | 0 | 0.44 | -81.95 | 3.69 | -20.47 | 1.92 | -15.79 | 1.6 | -2.44 | 0.46 | 35.29 | -84.17 | 0 |
| 2018 (5) | -7.0 | 0 | -1.57 | 0 | 4.29 | 0 | -0.97 | 0 | -8.57 | 0 | 1.2 | 57.89 | 0.18 | 0 | 2.46 | 3.7 | 4.64 | 0 | 2.28 | 0 | 1.64 | 26.15 | 0.34 | 9.68 | -164.32 | 0 |
| 2017 (4) | 9.62 | 0 | -4.07 | 0 | -3.49 | 0 | 5.43 | 654.17 | 5.55 | 0 | 0.76 | -26.92 | -1.05 | 0 | 2.37 | -34.71 | -2.84 | 0 | -3.43 | 0 | 1.3 | -12.16 | 0.31 | 19.23 | 0.00 | 0 |
| 2016 (3) | -8.09 | 0 | -0.74 | 0 | 8.99 | -64.63 | 0.72 | 0 | -8.83 | 0 | 1.04 | -16.8 | -1.48 | 0 | 3.64 | 23.0 | -7.04 | 0 | -6.26 | 0 | 1.48 | 72.09 | 0.26 | 44.44 | 0.00 | 0 |
| 2015 (2) | -17.75 | 0 | -10.9 | 0 | 25.42 | 162.87 | -1.24 | 0 | -28.65 | 0 | 1.25 | -77.52 | -4.15 | 0 | 2.96 | -78.95 | 3.41 | -42.4 | 2.16 | -65.05 | 0.86 | 17.81 | 0.18 | 157.14 | -554.69 | 0 |
| 2014 (1) | -9.65 | 0 | -2.37 | 0 | 9.67 | 76.78 | -2.12 | 0 | -12.02 | 0 | 5.56 | 661.64 | 0 | 0 | 14.04 | 346.71 | 5.92 | 26.23 | 6.18 | 67.93 | 0.73 | 17.74 | 0.07 | 40.0 | -138.25 | 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) | -2.6 | 23.75 | -519.35 | -0.46 | 49.45 | -227.78 | 5.5 | 2794.74 | 300.73 | -1.17 | -134.0 | -431.82 | -3.06 | 29.17 | -412.24 | 0.44 | -4.35 | 131.58 | 0.12 | 185.71 | 100.0 | 3.69 | 17.84 | 114.12 | 2.42 | -15.97 | -35.64 | 1.8 | -15.49 | -26.83 | 0.15 | 7.14 | 15.38 | 0.22 | 0.0 | 10.0 | -119.82 | 12.51 | -639.17 |
| 24Q2 (19) | -3.41 | -238.06 | -1411.54 | -0.91 | -188.35 | 59.91 | 0.19 | 113.77 | 167.86 | -0.5 | -308.33 | -614.29 | -4.32 | -223.43 | -114.93 | 0.46 | 84.0 | 475.0 | -0.14 | -1500.0 | -1300.0 | 3.13 | 43.35 | 262.75 | 2.88 | 17.55 | -0.69 | 2.13 | 21.71 | 147.67 | 0.14 | 0.0 | 16.67 | 0.22 | 4.76 | 15.79 | -136.95 | -216.43 | -716.27 |
| 24Q1 (18) | 2.47 | -56.67 | -12.41 | 1.03 | 294.34 | 505.88 | -1.38 | -375.86 | 9.8 | 0.24 | 129.63 | 71.43 | 3.5 | -32.3 | 17.06 | 0.25 | -59.02 | 31.58 | 0.01 | 111.11 | 112.5 | 2.18 | -52.19 | -12.28 | 2.45 | -42.22 | 1.66 | 1.75 | -17.06 | 1.74 | 0.14 | 0.0 | 16.67 | 0.21 | 5.0 | 16.67 | 117.62 | -49.44 | -15.75 |
| 23Q4 (17) | 5.7 | 819.35 | 453.4 | -0.53 | -247.22 | 61.03 | -0.29 | 89.42 | -105.95 | -0.81 | -268.18 | -189.29 | 5.17 | 427.55 | 1666.67 | 0.61 | 221.05 | 771.43 | -0.09 | -250.0 | -200.0 | 4.56 | 165.1 | 475.52 | 4.24 | 12.77 | 42.76 | 2.11 | -14.23 | 12.83 | 0.14 | 7.69 | 275.0 | 0.2 | 0.0 | 17.65 | 232.65 | 946.94 | 342.72 |
| 23Q3 (16) | 0.62 | 138.46 | 183.78 | 0.36 | 115.86 | -84.62 | -2.74 | -878.57 | -640.54 | -0.22 | -214.29 | 89.47 | 0.98 | 148.76 | -38.75 | 0.19 | 137.5 | 280.0 | 0.06 | 700.0 | -89.66 | 1.72 | 99.64 | 219.08 | 3.76 | 29.66 | 58.65 | 2.46 | 186.05 | 79.56 | 0.13 | 8.33 | 0.0 | 0.2 | 5.26 | 17.65 | 22.22 | 0.0 | 150.15 |
| 23Q2 (15) | 0.26 | -90.78 | -82.55 | -2.27 | -1435.29 | -609.38 | -0.28 | 81.7 | 95.14 | -0.07 | -150.0 | 87.93 | -2.01 | -167.22 | -271.79 | 0.08 | -57.89 | 100.0 | -0.01 | 87.5 | 98.08 | 0.86 | -65.34 | 119.18 | 2.9 | 20.33 | 16.47 | 0.86 | -50.0 | -70.55 | 0.12 | 0.0 | -14.29 | 0.19 | 5.56 | 18.75 | 22.22 | -84.08 | -51.98 |
| 23Q1 (14) | 2.82 | 173.79 | 60.23 | 0.17 | 112.5 | 105.8 | -1.53 | -131.42 | -167.4 | 0.14 | 150.0 | 27.27 | 2.99 | 1006.06 | 355.56 | 0.19 | 171.43 | -32.14 | -0.08 | -166.67 | -166.67 | 2.49 | 213.71 | -14.29 | 2.41 | -18.86 | 1238.89 | 1.72 | -8.02 | 1620.0 | 0.12 | 250.0 | -66.67 | 0.18 | 5.88 | 12.5 | 139.60 | 165.65 | -50.82 |
| 22Q4 (13) | 1.03 | 239.19 | -58.47 | -1.36 | -158.12 | -7.94 | 4.87 | 1416.22 | 1375.76 | -0.28 | 86.6 | -411.11 | -0.33 | -120.62 | -127.05 | 0.07 | 40.0 | -63.16 | -0.03 | -105.17 | 84.21 | 0.79 | 46.98 | -47.85 | 2.97 | 25.32 | 110.64 | 1.87 | 36.5 | 36.5 | -0.08 | -161.54 | -121.05 | 0.17 | 0.0 | 13.33 | 52.55 | 218.59 | -59.74 |
| 22Q3 (12) | -0.74 | -149.66 | -85.0 | 2.34 | 831.25 | 327.18 | -0.37 | 93.58 | -562.5 | -2.09 | -260.34 | -46.15 | 1.6 | 36.75 | 211.89 | 0.05 | 25.0 | -84.85 | 0.58 | 211.54 | 216.0 | 0.54 | 37.14 | -80.73 | 2.37 | -4.82 | 46.3 | 1.37 | -53.08 | 57.47 | 0.13 | -7.14 | -62.86 | 0.17 | 6.25 | 13.33 | -44.31 | -195.76 | -51.77 |
| 22Q2 (11) | 1.49 | -15.34 | 63.74 | -0.32 | 89.08 | -159.26 | -5.76 | -353.74 | -1352.17 | -0.58 | -627.27 | -154.21 | 1.17 | 200.0 | -19.31 | 0.04 | -85.71 | -60.0 | -0.52 | -1633.33 | -48.57 | 0.39 | -86.44 | -54.65 | 2.49 | 1283.33 | 69.39 | 2.92 | 2820.0 | 141.32 | 0.14 | -61.11 | -57.58 | 0.16 | 0.0 | 14.29 | 46.27 | -83.7 | -14.57 |
| 22Q1 (10) | 1.76 | -29.03 | 191.19 | -2.93 | -132.54 | -1823.53 | 2.27 | 587.88 | 18.85 | 0.11 | 22.22 | 110.78 | -1.17 | -195.9 | 33.52 | 0.28 | 47.37 | 115.38 | -0.03 | 84.21 | -200.0 | 2.90 | 90.89 | 132.12 | 0.18 | -87.23 | -87.67 | 0.1 | -92.7 | -90.38 | 0.36 | -5.26 | 9.09 | 0.16 | 6.67 | 14.29 | 283.87 | 117.48 | 322.1 |
| 21Q4 (9) | 2.48 | 720.0 | 248.5 | -1.26 | -22.33 | -27.27 | 0.33 | 312.5 | -92.41 | 0.09 | 106.29 | 103.05 | 1.22 | 185.31 | 145.86 | 0.19 | -42.42 | 72.73 | -0.19 | 62.0 | -171.43 | 1.52 | -45.69 | 82.54 | 1.41 | -12.96 | -24.19 | 1.37 | 57.47 | 52.22 | 0.38 | 8.57 | 5.56 | 0.15 | 0.0 | 7.14 | 130.53 | 547.05 | 209.42 |
| 21Q3 (8) | -0.4 | -143.96 | -154.79 | -1.03 | -290.74 | -177.44 | 0.08 | -82.61 | 103.2 | -1.43 | -233.64 | -1887.5 | -1.43 | -198.62 | -169.42 | 0.33 | 230.0 | -38.89 | -0.5 | -42.86 | -228.21 | 2.80 | 222.72 | -51.02 | 1.62 | 10.2 | 211.54 | 0.87 | -28.1 | 400.0 | 0.35 | 6.06 | 2.94 | 0.15 | 7.14 | 7.14 | -29.20 | -153.9 | -107.6 |
| 21Q2 (7) | 0.91 | 147.15 | -64.59 | 0.54 | 217.65 | 129.19 | 0.46 | -75.92 | 188.46 | 1.07 | 204.9 | -5.31 | 1.45 | 182.39 | 101.39 | 0.1 | -23.08 | 1100.0 | -0.35 | -1266.67 | -245.83 | 0.87 | -30.62 | 904.86 | 1.47 | 0.68 | 63.33 | 1.21 | 16.35 | 188.1 | 0.33 | 0.0 | 3.12 | 0.14 | 0.0 | 0.0 | 54.17 | 142.38 | -81.45 |
| 21Q1 (6) | -1.93 | -15.57 | 19.25 | 0.17 | 117.17 | 114.91 | 1.91 | -56.09 | 365.85 | -1.02 | 65.42 | -126.67 | -1.76 | 33.83 | 50.14 | 0.13 | 18.18 | -75.47 | 0.03 | 142.86 | 137.5 | 1.25 | 50.11 | -87.88 | 1.46 | -21.51 | 274.36 | 1.04 | 15.56 | 395.24 | 0.33 | -8.33 | -2.94 | 0.14 | 0.0 | 7.69 | -127.81 | -7.15 | 63.63 |
| 20Q4 (5) | -1.67 | -328.77 | -242.74 | -0.99 | -174.44 | -147.6 | 4.35 | 274.0 | 2275.0 | -2.95 | -3787.5 | -268.75 | -2.66 | -229.13 | -181.85 | 0.11 | -79.63 | 126.19 | -0.07 | -117.95 | 91.86 | 0.83 | -85.43 | 120.04 | 1.86 | 257.69 | 190.62 | 0.9 | 410.34 | 742.86 | 0.36 | 5.88 | 44.0 | 0.14 | 0.0 | 7.69 | -119.29 | -131.05 | -124.47 |
| 20Q3 (4) | 0.73 | -71.6 | 0.0 | 1.33 | 171.89 | 0.0 | -2.5 | -380.77 | 0.0 | 0.08 | -92.92 | 0.0 | 2.06 | 186.11 | 0.0 | 0.54 | 5500.0 | 0.0 | 0.39 | 62.5 | 0.0 | 5.71 | 5402.86 | 0.0 | 0.52 | -42.22 | 0.0 | -0.29 | -169.05 | 0.0 | 0.34 | 6.25 | 0.0 | 0.14 | 0.0 | 0.0 | 384.21 | 31.56 | 0.0 |
| 20Q2 (3) | 2.57 | 207.53 | 0.0 | -1.85 | -62.28 | 0.0 | -0.52 | -226.83 | 0.0 | 1.13 | 351.11 | 0.0 | 0.72 | 120.4 | 0.0 | -0.01 | -101.89 | 0.0 | 0.24 | 400.0 | 0.0 | -0.11 | -101.05 | 0.0 | 0.9 | 130.77 | 0.0 | 0.42 | 100.0 | 0.0 | 0.32 | -5.88 | 0.0 | 0.14 | 7.69 | 0.0 | 292.05 | 183.09 | 0.0 |
| 20Q1 (2) | -2.39 | -304.27 | 0.0 | -1.14 | -154.81 | 0.0 | 0.41 | 305.0 | 0.0 | -0.45 | 43.75 | 0.0 | -3.53 | -208.62 | 0.0 | 0.53 | 226.19 | 0.0 | -0.08 | 90.7 | 0.0 | 10.31 | 348.21 | 0.0 | 0.39 | -39.06 | 0.0 | 0.21 | 250.0 | 0.0 | 0.34 | 36.0 | 0.0 | 0.13 | 0.0 | 0.0 | -351.47 | -172.1 | 0.0 |
| 19Q4 (1) | 1.17 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | 3.25 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | -4.15 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 487.50 | 0.0 | 0.0 |
