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) | -2.74 | 0 | -0.69 | 0 | 1.82 | -49.44 | 0.47 | 0 | -3.43 | 0 | 1.0 | 21.95 | 0.01 | -50.0 | 1.05 | 64.3 | -6.11 | 0 | -4.62 | 0 | 2.78 | 0.72 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.09 | 0 | 1.7 | 0 | 3.6 | 0 | -0.38 | 0 | 1.61 | 0 | 0.82 | -56.61 | 0.02 | 0 | 0.64 | -60.46 | -5.37 | 0 | -3.74 | 0 | 2.76 | 11.29 | 0.02 | -33.33 | 0.00 | 0 |
| 2021 (8) | -3.65 | 0 | -1.65 | 0 | -0.11 | 0 | 0.38 | 0 | -5.3 | 0 | 1.89 | -33.68 | 0 | 0 | 1.61 | -54.07 | -0.86 | 0 | 1.05 | -63.54 | 2.48 | -0.8 | 0.03 | 0.0 | -102.53 | 0 |
| 2020 (7) | 0.2 | -97.89 | -2.26 | 0 | -5.12 | 0 | -0.01 | 0 | -2.06 | 0 | 2.85 | -1.72 | 0 | 0 | 3.51 | 48.01 | 0.9 | -91.6 | 2.88 | -67.35 | 2.5 | -8.76 | 0.03 | 0.0 | 3.70 | -95.48 |
| 2019 (6) | 9.48 | -66.26 | -2.9 | 0 | -12.74 | 0 | -0.04 | 0 | 6.58 | -75.94 | 2.9 | 35.51 | 0 | 0 | 2.37 | 70.6 | 10.71 | -30.23 | 8.82 | -27.47 | 2.74 | 2.62 | 0.03 | -96.2 | 81.79 | -54.53 |
| 2018 (5) | 28.1 | 620.51 | -0.75 | 0 | -16.42 | 0 | -0.11 | 0 | 27.35 | 939.92 | 2.14 | 29.7 | -0.07 | 0 | 1.39 | 24.37 | 15.35 | 19.64 | 12.16 | 15.15 | 2.67 | -6.64 | 0.79 | -7.06 | 179.90 | 558.24 |
| 2017 (4) | 3.9 | -77.59 | -1.27 | 0 | -14.29 | 0 | 0.43 | 258.33 | 2.63 | -84.57 | 1.65 | 91.86 | -0.27 | 0 | 1.12 | 83.04 | 12.83 | -28.72 | 10.56 | -25.16 | 2.86 | -2.05 | 0.85 | -16.67 | 27.33 | -71.65 |
| 2016 (3) | 17.4 | 7.74 | -0.36 | 0 | -21.69 | 0 | 0.12 | 0 | 17.04 | 130.27 | 0.86 | -87.57 | -0.54 | 0 | 0.61 | -88.41 | 18.0 | 90.68 | 14.11 | 103.31 | 2.92 | 38.39 | 1.02 | 20.0 | 96.40 | -40.91 |
| 2015 (2) | 16.15 | 0 | -8.75 | 0 | 4.24 | 43.24 | -0.28 | 0 | 7.4 | 0 | 6.92 | -24.12 | -0.8 | 0 | 5.27 | -1.54 | 9.44 | 0 | 6.94 | 0 | 2.11 | 4.98 | 0.85 | 0.0 | 163.13 | 0 |
| 2014 (1) | -1.8 | 0 | -2.75 | 0 | 2.96 | 0 | 2.96 | 0 | -4.55 | 0 | 9.12 | 291.42 | 9.32 | 0 | 5.36 | 367.8 | -4.88 | 0 | -0.38 | 0 | 2.01 | -12.61 | 0.85 | -13.27 | -72.58 | 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) | 0.16 | 103.01 | -90.42 | -0.12 | -120.0 | 7.69 | -1.29 | -358.0 | -596.15 | -0.43 | 0 | -4200.0 | 0.04 | 100.85 | -97.4 | 0.12 | 0.0 | -14.29 | -0.04 | 0 | 0 | 0.40 | 13.19 | -34.72 | -2.01 | -168.0 | -817.86 | -1.76 | -3620.0 | -5966.67 | 0.69 | 1.47 | -1.43 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -5.32 | -515.62 | -72.17 | 0.6 | 766.67 | 900.0 | 0.5 | 85.19 | -86.81 | 0 | -100.0 | 0 | -4.72 | -496.64 | -55.78 | 0.12 | 33.33 | -40.0 | 0 | 0 | 0 | 0.35 | -13.55 | -59.5 | -0.75 | 3.85 | 80.47 | 0.05 | 115.15 | 101.67 | 0.68 | -1.45 | -1.45 | 0 | 0 | 0 | -728.77 | -304.97 | 0 |
| 24Q1 (18) | 1.28 | 132.73 | 168.45 | -0.09 | 65.38 | 75.0 | 0.27 | 124.55 | 123.89 | 0.02 | 0 | 0 | 1.19 | 310.34 | 153.36 | 0.09 | -64.0 | -78.57 | 0 | 0 | 0 | 0.40 | -58.02 | -77.69 | -0.78 | 64.38 | -122.86 | -0.33 | 79.88 | -1550.0 | 0.69 | -1.43 | 0.0 | 0 | 0 | 0 | 355.56 | 0 | 227.39 |
| 23Q4 (17) | 0.55 | -67.07 | 193.22 | -0.26 | -100.0 | -36.84 | -1.1 | -523.08 | -138.19 | 0 | 100.0 | 0 | 0.29 | -81.17 | 137.18 | 0.25 | 78.57 | 31.58 | 0 | 0 | 0 | 0.96 | 58.9 | 24.43 | -2.19 | -882.14 | -16.49 | -1.64 | -5566.67 | -12.33 | 0.7 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 1.67 | 154.05 | 195.43 | -0.13 | -316.67 | -8.33 | 0.26 | -93.14 | -84.24 | -0.01 | 0 | 0 | 1.54 | 150.83 | 182.35 | 0.14 | -30.0 | 7.69 | 0 | 0 | 0 | 0.61 | -29.79 | 41.77 | 0.28 | 107.29 | 111.2 | 0.03 | 101.0 | 101.7 | 0.7 | 1.45 | 1.45 | 0 | 0 | 0 | 228.77 | 0 | 0 |
| 23Q2 (15) | -3.09 | -65.24 | -203.69 | 0.06 | 116.67 | -83.33 | 3.79 | 435.4 | 801.85 | 0 | 0 | 100.0 | -3.03 | -35.87 | -190.72 | 0.2 | -52.38 | 81.82 | 0 | 0 | 0 | 0.86 | -52.36 | 199.92 | -3.84 | -997.14 | -176.26 | -2.99 | -14850.0 | -103.4 | 0.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -1.87 | -216.95 | -152.7 | -0.36 | -89.47 | -121.82 | -1.13 | -139.24 | -189.74 | 0 | 0 | 100.0 | -2.23 | -185.9 | -345.05 | 0.42 | 121.05 | 10.53 | 0 | 0 | 0 | 1.81 | 134.12 | 68.6 | -0.35 | 81.38 | -187.5 | -0.02 | 98.63 | -102.11 | 0.69 | -1.43 | 0.0 | 0 | 0 | -100.0 | -279.10 | 0 | -522.33 |
| 22Q4 (13) | -0.59 | 66.29 | 90.58 | -0.19 | -58.33 | -137.5 | 2.88 | 74.55 | 20.5 | 0 | 0 | -100.0 | -0.78 | 58.29 | 87.7 | 0.19 | 46.15 | 18.75 | 0 | 0 | 0 | 0.77 | 81.04 | 38.24 | -1.88 | 24.8 | 31.88 | -1.46 | 17.05 | 38.4 | 0.7 | 1.45 | 12.9 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -1.75 | -158.72 | -40.0 | -0.12 | -133.33 | -140.0 | 1.65 | 405.56 | 165.48 | 0 | 100.0 | 0 | -1.87 | -155.99 | -43.85 | 0.13 | 18.18 | -59.38 | 0 | 0 | 0 | 0.43 | 48.53 | -56.08 | -2.5 | -79.86 | -43.68 | -1.76 | -19.73 | -18.92 | 0.69 | 0.0 | 11.29 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.98 | 502.7 | -30.05 | 0.36 | -78.18 | 141.86 | -0.54 | -38.46 | -775.0 | -0.05 | 85.29 | 0 | 3.34 | 267.03 | -1.76 | 0.11 | -71.05 | -87.91 | 0 | 0 | 0 | 0.29 | -73.22 | -89.15 | -1.39 | -447.5 | -195.86 | -1.47 | -254.74 | -158.8 | 0.69 | 0.0 | 11.29 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -0.74 | 88.18 | -85.0 | 1.65 | 2162.5 | 346.27 | -0.39 | -116.32 | -457.14 | -0.34 | -278.95 | -278.95 | 0.91 | 114.35 | 185.05 | 0.38 | 137.5 | -24.0 | 0 | 0 | 0 | 1.07 | 91.96 | -54.05 | 0.4 | 114.49 | -81.74 | 0.95 | 140.08 | -60.25 | 0.69 | 11.29 | 11.29 | 0.01 | 0.0 | 0.0 | -44.85 | 0 | -238.61 |
| 21Q4 (9) | -6.26 | -400.8 | -224.95 | -0.08 | -60.0 | 75.0 | 2.39 | 194.84 | 1938.46 | 0.19 | 0 | 1800.0 | -6.34 | -387.69 | -235.18 | 0.16 | -50.0 | -62.79 | 0 | 0 | 0 | 0.56 | -42.48 | -66.75 | -2.76 | -58.62 | -167.98 | -2.37 | -60.14 | -153.5 | 0.62 | 0.0 | -1.59 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -1.25 | -129.34 | -199.21 | -0.05 | 94.19 | 94.05 | -2.52 | -3250.0 | 52.45 | 0 | 0 | 0 | -1.3 | -138.24 | -409.52 | 0.32 | -64.84 | -42.86 | 0 | 0 | 0 | 0.97 | -63.32 | -65.52 | -1.74 | -220.0 | -770.0 | -1.48 | -159.2 | -1445.45 | 0.62 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 4.26 | 1165.0 | 787.1 | -0.86 | -28.36 | -234.38 | 0.08 | 214.29 | 153.33 | 0 | -100.0 | 100.0 | 3.4 | 417.76 | 16900.0 | 0.91 | 82.0 | 133.33 | 0 | 0 | 0 | 2.65 | 13.44 | 27.55 | 1.45 | -33.79 | 178.85 | 2.5 | 4.6 | 72.41 | 0.62 | 0.0 | -3.12 | 0.01 | 0.0 | 0.0 | 136.10 | 1127.57 | 560.99 |
| 21Q1 (6) | -0.4 | -107.98 | 92.66 | -0.67 | -109.38 | 61.49 | -0.07 | 46.15 | -115.56 | 0.19 | 1800.0 | 0 | -1.07 | -122.81 | 85.12 | 0.5 | 16.28 | -65.99 | 0 | 0 | 0 | 2.34 | 38.9 | -72.95 | 2.19 | -46.06 | 162.93 | 2.39 | -46.05 | 176.85 | 0.62 | -1.59 | 0.0 | 0.01 | 0.0 | 0.0 | -13.25 | -113.4 | 0 |
| 20Q4 (5) | 5.01 | 297.62 | 151.76 | -0.32 | 61.9 | 72.65 | -0.13 | 97.55 | 61.76 | 0.01 | 0 | 125.0 | 4.69 | 1016.67 | 471.95 | 0.43 | -23.21 | -30.65 | 0 | 0 | 0 | 1.68 | -40.35 | -25.08 | 4.06 | 2130.0 | 40500.0 | 4.43 | 3927.27 | 1202.94 | 0.63 | 1.61 | -1.56 | 0.01 | 0.0 | 0.0 | 98.82 | -41.96 | -50.84 |
| 20Q3 (4) | 1.26 | 303.23 | 0.0 | -0.84 | -231.25 | 0.0 | -5.3 | -3433.33 | 0.0 | 0 | 100.0 | 0.0 | 0.42 | 2000.0 | 0.0 | 0.56 | 43.59 | 0.0 | 0 | 0 | 0.0 | 2.82 | 35.7 | 0.0 | -0.2 | -138.46 | 0.0 | 0.11 | -92.41 | 0.0 | 0.62 | -3.12 | 0.0 | 0.01 | 0.0 | 0.0 | 170.27 | 676.72 | 0.0 |
| 20Q2 (3) | -0.62 | 88.62 | 0.0 | 0.64 | 136.78 | 0.0 | -0.15 | -133.33 | 0.0 | -0.01 | 0 | 0.0 | 0.02 | 100.28 | 0.0 | 0.39 | -73.47 | 0.0 | 0 | 0 | 0.0 | 2.08 | -75.95 | 0.0 | 0.52 | 114.94 | 0.0 | 1.45 | 146.62 | 0.0 | 0.64 | 3.23 | 0.0 | 0.01 | 0.0 | 0.0 | -29.52 | 0 | 0.0 |
| 20Q1 (2) | -5.45 | -373.87 | 0.0 | -1.74 | -48.72 | 0.0 | 0.45 | 232.35 | 0.0 | 0 | 100.0 | 0.0 | -7.19 | -976.83 | 0.0 | 1.47 | 137.1 | 0.0 | 0 | 0 | 0.0 | 8.65 | 284.79 | 0.0 | -3.48 | -34900.0 | 0.0 | -3.11 | -1014.71 | 0.0 | 0.62 | -3.12 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.99 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 201.01 | 0.0 | 0.0 |
