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) | -9.37 | 0 | 0.78 | 0 | 8.7 | -33.74 | 1.46 | 0 | -8.59 | 0 | 0.33 | -41.07 | 0 | 0 | 6.37 | -90.1 | -0.07 | 0 | -1.46 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -14.97 | 0 | -0.71 | 0 | 13.13 | 435.92 | -0.61 | 0 | -15.68 | 0 | 0.56 | 0 | 0 | 0 | 64.37 | 0 | -0.66 | 0 | -1.44 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 1.41 | 0 | -0.1 | 0 | 2.45 | -89.11 | -0.51 | 0 | 1.31 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.99 | 0 | 1.34 | 0 | 0.07 | 75.0 | 0 | 0 | 100.00 | 0 |
| 2020 (7) | -18.9 | 0 | -5.56 | 0 | 22.49 | 6715.15 | -1.7 | 0 | -24.46 | 0 | 0.02 | 0 | 0 | 0 | 0.91 | 0 | -0.44 | 0 | -1.06 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 5.22 | 260.0 | -3.81 | 0 | 0.33 | -86.13 | -1.68 | 0 | 1.41 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.2 | -44.7 | -1.44 | 0 | 0.04 | 300.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 1.45 | 0 | -3.53 | 0 | 2.38 | -43.2 | -0.87 | 0 | -2.08 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.17 | 73.6 | 1.45 | 70.59 | 0.01 | 0.0 | 0 | 0 | 99.32 | 0 |
| 2017 (4) | -4.0 | 0 | -0.3 | 0 | 4.19 | -15.86 | 0.03 | 0 | -4.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.25 | 42.05 | 0.85 | 193.1 | 0.01 | 0.0 | 0 | 0 | -465.12 | 0 |
| 2016 (3) | -6.12 | 0 | -1.33 | 0 | 4.98 | 0 | -0.73 | 0 | -7.45 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.88 | -61.23 | 0.29 | -89.26 | 0.01 | -50.0 | 0 | 0 | -2040.00 | 0 |
| 2015 (2) | -7.79 | 0 | 2.39 | 2887.5 | -0.86 | 0 | 0.93 | 0 | -5.4 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.27 | -74.55 | 2.7 | -67.11 | 0.02 | 100.0 | 0 | 0 | -286.40 | 0 |
| 2014 (1) | -9.6 | 0 | 0.08 | -97.19 | 15.98 | 63.73 | -0.04 | 0 | -9.52 | 0 | 0.06 | 0 | 0 | 0 | 0.24 | 0 | 8.92 | 50.93 | 8.21 | 44.29 | 0.01 | 0.0 | 0 | 0 | -116.79 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 12.28 | 415.97 | 548.18 | 0.1 | -62.96 | 117.54 | -10.16 | -313.01 | -391.95 | 0.79 | 102.56 | 8000.0 | 12.38 | 367.17 | 474.02 | 0.03 | 0.0 | -75.0 | 0 | 0 | 0 | 0.13 | -45.65 | -99.43 | 5.77 | 170.89 | 4908.33 | 4.59 | 328.97 | 681.01 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 266.96 | 22.26 | 0 |
| 24Q1 (19) | 2.38 | 1352.63 | 174.84 | 0.27 | -27.03 | -63.01 | -2.46 | -1125.0 | -189.45 | 0.39 | -61.76 | 2050.0 | 2.65 | 1372.22 | 208.16 | 0.03 | -50.0 | -57.14 | 0 | 0 | 0 | 0.24 | -90.35 | -94.83 | 2.13 | 10550.0 | 5425.0 | 1.07 | 528.0 | 482.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 218.35 | 0 | 0 |
| 23Q4 (18) | -0.19 | 94.17 | 95.51 | 0.37 | 54.17 | -5.13 | 0.24 | -89.24 | -93.12 | 1.02 | 0 | 2650.0 | 0.18 | 105.96 | 104.69 | 0.06 | -25.0 | -73.91 | 0 | 0 | 0 | 2.50 | -76.25 | 0 | 0.02 | -75.0 | 105.41 | -0.25 | -78.57 | 50.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (17) | -3.26 | -18.98 | 7.91 | 0.24 | 142.11 | 140.0 | 2.23 | -35.92 | -55.84 | 0 | 100.0 | 100.0 | -3.02 | 8.76 | 12.21 | 0.08 | -33.33 | -52.94 | 0 | 0 | 0 | 10.53 | -54.39 | 0 | 0.08 | 166.67 | 144.44 | -0.14 | 82.28 | 69.57 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (16) | -2.74 | 13.84 | 44.42 | -0.57 | -178.08 | -714.29 | 3.48 | 26.55 | 34900.0 | -0.01 | 50.0 | 80.0 | -3.31 | -35.1 | 33.8 | 0.12 | 71.43 | 9.09 | 0 | 0 | 0 | 23.08 | 394.51 | 0 | -0.12 | -200.0 | 33.33 | -0.79 | -182.14 | -107.89 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (15) | -3.18 | 24.82 | -40.09 | 0.73 | 87.18 | 164.6 | 2.75 | -21.2 | -40.22 | -0.02 | 50.0 | 95.12 | -2.45 | 36.2 | 27.94 | 0.07 | -69.57 | 40.0 | 0 | 0 | 0 | 4.67 | 0 | -19.73 | -0.04 | 89.19 | -166.67 | -0.28 | 44.0 | -180.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (14) | -4.23 | -19.49 | -750.77 | 0.39 | 290.0 | -82.97 | 3.49 | -30.89 | 2784.62 | -0.04 | 63.64 | 63.64 | -3.84 | -11.63 | -230.61 | 0.23 | 35.29 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.37 | -105.56 | -157.81 | -0.5 | -8.7 | -204.17 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (13) | -3.54 | 28.19 | -293.33 | 0.1 | 242.86 | 107.09 | 5.05 | 50600.0 | 1478.12 | -0.11 | -120.0 | -57.14 | -3.44 | 31.2 | -48.92 | 0.17 | 54.55 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.18 | 0.0 | -128.57 | -0.46 | -21.05 | -200.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (12) | -4.93 | -117.18 | -280.59 | -0.07 | 93.81 | 92.55 | -0.01 | -100.22 | -100.72 | -0.05 | 87.8 | -66.67 | -5.0 | -47.06 | -379.33 | 0.11 | 120.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -0.18 | -400.0 | -125.0 | -0.38 | -280.0 | -169.09 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (11) | -2.27 | -449.23 | -114.15 | -1.13 | -149.34 | -3666.67 | 4.6 | 3638.46 | 428.74 | -0.41 | -272.73 | -36.67 | -3.4 | -215.65 | -211.93 | 0.05 | 0 | 0 | 0 | 0 | 0 | 5.81 | 0 | 0 | 0.06 | -90.62 | 0 | -0.1 | -120.83 | 37.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (10) | 0.65 | 172.22 | 149.62 | 2.29 | 262.41 | 1054.17 | -0.13 | -140.62 | -108.72 | -0.11 | -57.14 | 50.0 | 2.94 | 227.27 | 289.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.64 | 1.59 | 436.84 | 0.48 | 4.35 | 237.14 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 130.00 | 169.33 | 0 |
| 21Q3 (9) | -0.9 | -132.97 | -328.57 | -1.41 | -50.0 | -48.42 | 0.32 | -76.98 | -60.0 | -0.07 | -133.33 | 82.5 | -2.31 | -229.05 | -99.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.63 | -12.5 | 672.73 | 0.46 | -16.36 | 270.37 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -187.50 | -139.15 | 0 |
| 21Q2 (8) | 2.73 | 357.55 | 116.5 | -0.94 | -3033.33 | 33.33 | 1.39 | 59.77 | -92.21 | -0.03 | 90.0 | 94.12 | 1.79 | 264.22 | 109.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.72 | 0 | 1128.57 | 0.55 | 443.75 | 361.9 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 478.95 | 0 | 0 |
| 21Q1 (7) | -1.06 | 19.08 | -27.71 | -0.03 | 87.5 | 98.98 | 0.87 | -41.61 | -62.82 | -0.3 | -36.36 | 47.37 | -1.09 | 29.68 | 71.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0 | 100.0 | 100.0 | -0.16 | 54.29 | 30.43 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (6) | -1.31 | -523.81 | -444.74 | -0.24 | 74.74 | 91.27 | 1.49 | 86.25 | -62.94 | -0.22 | 45.0 | 81.36 | -1.55 | -33.62 | 34.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -72.73 | -375.0 | -0.35 | -29.63 | 78.26 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (5) | -0.21 | 98.73 | -125.3 | -0.95 | 32.62 | 2.06 | 0.8 | -95.52 | 208.11 | -0.4 | 21.57 | -900.0 | -1.16 | 93.54 | -728.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -57.14 | -161.11 | -0.27 | -28.57 | 10.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (4) | -16.55 | -1893.98 | 0.0 | -1.41 | 52.2 | 0.0 | 17.85 | 662.82 | 0.0 | -0.51 | 10.53 | 0.0 | -17.96 | -375.13 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.21 | 8.7 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (3) | -0.83 | -318.42 | 0.0 | -2.95 | -7.27 | 0.0 | 2.34 | -41.79 | 0.0 | -0.57 | 51.69 | 0.0 | -3.78 | -59.49 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 4.08 | 0 | 0.0 | -0.07 | -75.0 | 0.0 | -0.23 | 85.71 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (2) | 0.38 | -54.22 | 0.0 | -2.75 | -183.51 | 0.0 | 4.02 | 643.24 | 0.0 | -1.18 | -2460.0 | 0.0 | -2.37 | -1592.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.04 | -122.22 | 0.0 | -1.61 | -436.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (1) | 0.83 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
