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) | -7.87 | 0 | 0.27 | 0 | 6.86 | 0.73 | -0.29 | 0 | -7.6 | 0 | 0.6 | -50.41 | 0 | 0 | 7.09 | 36.69 | -1.79 | 0 | -1.45 | 0 | 0.54 | 10.2 | 0.03 | 50.0 | 0.00 | 0 |
| 2022 (9) | -5.78 | 0 | -1.61 | 0 | 6.81 | -9.8 | 0.02 | 0 | -7.39 | 0 | 1.21 | 1244.44 | -0.42 | 0 | 5.19 | 497.27 | 1.7 | 0 | 1.4 | 0 | 0.49 | 44.12 | 0.02 | 0.0 | -302.62 | 0 |
| 2021 (8) | -4.47 | 0 | 2.61 | 0 | 7.55 | 247.93 | -0.49 | 0 | -1.86 | 0 | 0.09 | 800.0 | 0 | 0 | 0.87 | 973.75 | -0.99 | 0 | -0.86 | 0 | 0.34 | 54.55 | 0.02 | 100.0 | 0.00 | 0 |
| 2020 (7) | -0.61 | 0 | -2.19 | 0 | 2.17 | -80.45 | 1.64 | 0 | -2.8 | 0 | 0.01 | -80.0 | 0 | 0 | 0.08 | -88.3 | -0.32 | 0 | 0.32 | 0 | 0.22 | -15.38 | 0.01 | -50.0 | -110.91 | 0 |
| 2019 (6) | -24.84 | 0 | 3.81 | 0 | 11.1 | -30.71 | -0.44 | 0 | -21.03 | 0 | 0.05 | -86.11 | 0.85 | 0 | 0.69 | -70.76 | -1.15 | 0 | -1.55 | 0 | 0.26 | 62.5 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | -7.31 | 0 | -3.88 | 0 | 16.02 | 0 | 0.08 | -65.22 | -11.19 | 0 | 0.36 | -40.0 | 0 | 0 | 2.37 | -14.85 | 1.16 | -67.87 | 1.66 | -50.74 | 0.16 | 23.08 | 0.02 | 0.0 | -397.28 | 0 |
| 2017 (4) | 4.29 | 0 | 1.09 | 0 | -1.58 | 0 | 0.23 | 0 | 5.38 | 0 | 0.6 | 757.14 | 0 | 0 | 2.78 | 128.17 | 3.61 | 0 | 3.37 | 0 | 0.13 | 0.0 | 0.02 | 0.0 | 121.88 | 0 |
| 2016 (3) | -3.09 | 0 | -1.07 | 0 | 3.22 | -11.54 | -0.23 | 0 | -4.16 | 0 | 0.07 | 40.0 | -0.05 | 0 | 1.22 | 101.6 | -1.23 | 0 | -1.26 | 0 | 0.13 | -7.14 | 0.02 | 100.0 | 0.00 | 0 |
| 2015 (2) | -3.8 | 0 | -1.5 | 0 | 3.64 | 18.18 | -0.18 | 0 | -5.3 | 0 | 0.05 | -16.67 | 0 | 0 | 0.60 | -20.09 | -1.02 | 0 | -1.35 | 0 | 0.14 | -26.32 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -5.63 | 0 | 2.65 | 0 | 3.08 | -40.88 | -0.04 | 0 | -2.98 | 0 | 0.06 | -57.14 | -0.01 | 0 | 0.76 | -30.8 | -1.64 | 0 | -0.43 | 0 | 0.19 | -64.81 | 0.01 | 0.0 | 0.00 | 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) | -15.25 | -606.02 | -690.16 | -1.6 | 1.84 | 11.11 | 12.3 | 8.08 | 86.93 | -0.11 | 45.0 | -1200.0 | -16.85 | -344.59 | -351.74 | 0.12 | -25.0 | 33.33 | 0 | 0 | -100.0 | 3.31 | -22.93 | -33.88 | -0.19 | -145.24 | 54.76 | -0.32 | -328.57 | -3.23 | 0.15 | 0.0 | 15.38 | 0.03 | 200.0 | 200.0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -2.16 | 12.9 | -11.92 | -1.63 | -158.21 | -858.82 | 11.38 | 219.66 | 136.1 | -0.2 | -17.65 | 28.57 | -3.79 | -1284.38 | -80.48 | 0.16 | 128.57 | 220.0 | 0 | 0 | 100.0 | 4.29 | 40.33 | 39.84 | 0.42 | 171.19 | 195.45 | 0.14 | 120.29 | 151.85 | 0.15 | 7.14 | 0.0 | 0.01 | -66.67 | 0.0 | -720.00 | 0 | 0 |
| 24Q1 (18) | -2.48 | -39.33 | -10.71 | 2.8 | 671.43 | 2.94 | 3.56 | 474.74 | 198.89 | -0.17 | -70.0 | -312.5 | 0.32 | 114.1 | -33.33 | 0.07 | 40.0 | -82.93 | 0 | 0 | 0 | 3.06 | 16.77 | -76.74 | -0.59 | -5.36 | -59.46 | -0.69 | -53.33 | -68.29 | 0.14 | 0.0 | 16.67 | 0.03 | 200.0 | 200.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -1.78 | 7.77 | -235.85 | -0.49 | 72.78 | 74.07 | -0.95 | -114.44 | -136.82 | -0.1 | -1100.0 | -25.0 | -2.27 | 39.14 | 6.2 | 0.05 | -44.44 | -76.19 | 0 | -100.0 | 100.0 | 2.62 | -47.64 | -53.13 | -0.56 | -33.33 | -460.0 | -0.45 | -45.16 | -125.0 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.93 | 0.0 | 32.52 | -1.8 | -958.82 | -620.0 | 6.58 | 36.51 | 683.33 | 0.01 | 103.57 | -97.14 | -3.73 | -77.62 | -19.94 | 0.09 | 80.0 | -86.15 | 0.01 | 200.0 | 0 | 5.00 | 63.0 | -39.92 | -0.42 | 4.55 | -140.0 | -0.31 | -14.81 | -131.31 | 0.13 | -13.33 | 8.33 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -1.93 | 13.84 | -50.78 | -0.17 | -106.25 | 77.03 | 4.82 | 233.89 | 62.29 | -0.28 | -450.0 | 37.78 | -2.1 | -537.5 | -3.96 | 0.05 | -87.8 | -85.29 | -0.01 | 0 | 0 | 3.07 | -76.66 | -25.66 | -0.44 | -18.92 | -150.57 | -0.27 | 34.15 | -140.3 | 0.15 | 25.0 | 25.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -2.24 | -322.64 | -101.8 | 2.72 | 243.92 | 110.85 | -3.6 | -239.53 | -957.14 | 0.08 | 200.0 | -60.0 | 0.48 | 119.83 | 166.67 | 0.41 | 95.24 | 4000.0 | 0 | 100.0 | 0 | 13.14 | 135.29 | 4512.5 | -0.37 | -270.0 | -208.33 | -0.41 | -105.0 | -583.33 | 0.12 | 0.0 | -7.69 | 0.01 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.53 | 81.47 | 69.19 | -1.89 | -656.0 | -959.09 | 2.58 | 207.14 | 281.69 | -0.08 | -122.86 | -147.06 | -2.42 | 22.19 | -61.33 | 0.21 | -67.69 | 320.0 | -0.42 | 0 | 0 | 5.59 | -32.89 | 172.55 | -0.1 | -109.52 | 84.38 | -0.2 | -120.2 | 28.57 | 0.12 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (12) | -2.86 | -123.44 | -368.85 | -0.25 | 66.22 | -104.2 | 0.84 | -71.72 | 0 | 0.35 | 177.78 | 168.63 | -3.11 | -53.96 | -158.24 | 0.65 | 91.18 | 0 | 0 | 0 | 0 | 8.32 | 101.7 | 0 | 1.05 | 20.69 | 520.0 | 0.99 | 47.76 | 925.0 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | -257.66 | -59.02 | 0 |
| 22Q2 (11) | -1.28 | -15.32 | 0.78 | -0.74 | -157.36 | 58.43 | 2.97 | 607.14 | 25.85 | -0.45 | -325.0 | -462.5 | -2.02 | -1222.22 | 34.2 | 0.34 | 3300.0 | 3300.0 | 0 | 0 | 0 | 4.13 | 1348.3 | 902.67 | 0.87 | 825.0 | 2075.0 | 0.67 | 1216.67 | 658.33 | 0.12 | -7.69 | 140.0 | 0 | 0 | 0 | -162.03 | 89.78 | 0 |
| 22Q1 (10) | -1.11 | 35.47 | -29.07 | 1.29 | 486.36 | 172.47 | 0.42 | 129.58 | -93.65 | 0.2 | 17.65 | 433.33 | 0.18 | 112.0 | 106.82 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.28 | -86.1 | -68.95 | -0.12 | 81.25 | 14.29 | -0.06 | 78.57 | 81.82 | 0.13 | -7.14 | 160.0 | 0 | 0 | 0 | -1585.71 | 0 | 0 |
| 21Q4 (9) | -1.72 | -181.97 | -11.69 | 0.22 | -96.3 | 161.11 | -1.42 | 0 | -165.44 | 0.17 | 133.33 | 240.0 | -1.5 | -128.09 | 21.05 | 0.05 | 0 | 0 | 0 | 0 | 0 | 2.05 | 0 | 0 | -0.64 | -156.0 | -272.97 | -0.28 | -133.33 | -216.67 | 0.14 | 27.27 | 180.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -0.61 | 52.71 | 71.89 | 5.95 | 434.27 | 1244.23 | 0 | -100.0 | -100.0 | -0.51 | -537.5 | -146.79 | 5.34 | 273.94 | 298.51 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.25 | -725.0 | -1150.0 | -0.12 | 0.0 | -111.65 | 0.11 | 120.0 | 120.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | -1.29 | -50.0 | -131.93 | -1.78 | 0.0 | -57.52 | 2.36 | -64.3 | 180.55 | -0.08 | -33.33 | 80.95 | -3.07 | -16.29 | -205.5 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.41 | -55.14 | 0 | 0.04 | 128.57 | 109.09 | -0.12 | 63.64 | 72.73 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.86 | 44.16 | 8.51 | -1.78 | -394.44 | -836.84 | 6.61 | 204.61 | 408.46 | -0.06 | -220.0 | -106.52 | -2.64 | -38.95 | -133.63 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.92 | 0 | 0 | -0.14 | -137.84 | 36.36 | -0.33 | -237.5 | 36.54 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -1.54 | 29.03 | 90.0 | -0.36 | 30.77 | -126.87 | 2.17 | 33.95 | -79.17 | 0.05 | -95.41 | 120.83 | -1.9 | 29.37 | 86.49 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | 0.37 | 1950.0 | 19.35 | 0.24 | -76.7 | 196.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -531.03 | -164.29 | 0 |
| 20Q3 (4) | -2.17 | -153.71 | 0.0 | -0.52 | 53.98 | 0.0 | 1.62 | 155.29 | 0.0 | 1.09 | 359.52 | 0.0 | -2.69 | -192.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 95.45 | 0.0 | 1.03 | 334.09 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | -200.93 | 0 | 0.0 |
| 20Q2 (3) | 4.04 | 529.79 | 0.0 | -1.13 | -494.74 | 0.0 | -2.93 | -325.38 | 0.0 | -0.42 | -145.65 | 0.0 | 2.91 | 357.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.44 | -100.0 | 0.0 | -0.44 | 15.38 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.94 | 93.9 | 0.0 | -0.19 | -114.18 | 0.0 | 1.3 | -87.52 | 0.0 | 0.92 | 483.33 | 0.0 | -1.13 | 91.96 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.22 | -170.97 | 0.0 | -0.52 | -108.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -15.4 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 10.42 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -14.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
