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) | -2.64 | 0 | 2.25 | 0 | 0 | 0 | -0.29 | 0 | -0.39 | 0 | 10.54 | 5755.56 | -0.4 | 0 | 136.53 | 4784.69 | -3.91 | 0 | -4.11 | 0 | 1.38 | -16.36 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -3.3 | 0 | -0.18 | 0 | 0 | 0 | 0.03 | -78.57 | -3.48 | 0 | 0.18 | -57.14 | 0 | 0 | 2.80 | -26.33 | -4.68 | 0 | -4.77 | 0 | 1.65 | -19.51 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -3.15 | 0 | 3.92 | 0 | 1.45 | -20.33 | 0.14 | -6.67 | 0.77 | 0 | 0.42 | 133.33 | 0 | 0 | 3.79 | 112.47 | -5.3 | 0 | -4.61 | 0 | 2.05 | -27.56 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -2.15 | 0 | -0.18 | 0 | 1.82 | 0 | 0.15 | 275.0 | -2.33 | 0 | 0.18 | -30.77 | 0 | 0 | 1.79 | -13.6 | -13.49 | 0 | -13.13 | 0 | 2.83 | -5.67 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -3.41 | 0 | -0.25 | 0 | 0 | 0 | 0.04 | -85.71 | -3.66 | 0 | 0.26 | -72.92 | 0 | 0 | 2.07 | -68.46 | -6.63 | 0 | -6.42 | 0 | 3.0 | -9.64 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 3.36 | -53.97 | -5.63 | 0 | -0.1 | 0 | 0.28 | 0 | -2.27 | 0 | 0.96 | -20.66 | -0.09 | 0 | 6.55 | 148.47 | -18.2 | 0 | -18.88 | 0 | 3.32 | 2.79 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 7.3 | -39.22 | -10.13 | 0 | -0.61 | 0 | -0.24 | 0 | -2.83 | 0 | 1.21 | -58.28 | 0 | 0 | 2.64 | -47.44 | 2.15 | -69.42 | 1.82 | -55.17 | 3.23 | -9.52 | 0 | 0 | 144.55 | -8.16 |
| 2016 (3) | 12.01 | 404.62 | -2.89 | 0 | 0.83 | 0 | 1.31 | 670.59 | 9.12 | 0 | 2.9 | -60.22 | 0 | 0 | 5.02 | -65.69 | 7.03 | 28.99 | 4.06 | 4.1 | 3.57 | 12.62 | 0 | 0 | 157.40 | 385.44 |
| 2015 (2) | 2.38 | -86.14 | -2.76 | 0 | -7.44 | 0 | 0.17 | 0 | -0.38 | 0 | 7.29 | -41.59 | -0.1 | 0 | 14.63 | -36.92 | 5.45 | -61.54 | 3.9 | -65.58 | 3.17 | 25.3 | 0.27 | 0 | 32.43 | -73.83 |
| 2014 (1) | 17.17 | 18.17 | -17.27 | 0 | -11.99 | 0 | -0.03 | 0 | -0.1 | 0 | 12.48 | 26.57 | -0.25 | 0 | 23.19 | 68.88 | 14.17 | -27.37 | 11.33 | -11.97 | 2.53 | 25.87 | 0 | 0 | 123.88 | 28.06 |
| 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) | -3.64 | -321.95 | -420.0 | 2.69 | 181.27 | 232.51 | 3.26 | 2.84 | 0 | -0.08 | 0 | -166.67 | -0.95 | 43.11 | 65.2 | 1.48 | -53.61 | -10.84 | 4.17 | 0 | 1142.5 | 81.77 | -54.37 | 0.98 | -0.94 | -8.05 | 7.84 | -0.94 | -3.3 | 21.67 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.64 | 256.52 | 415.38 | -3.31 | 23.91 | -562.0 | 3.17 | -19.34 | 0 | 0 | 0 | 0 | -1.67 | 57.07 | -63.73 | 3.19 | -27.83 | 564.58 | 0 | 0 | 0 | 179.21 | 4.61 | 605.65 | -0.87 | -3.57 | 13.86 | -0.91 | 6.19 | 2.15 | 0.32 | 3.23 | -8.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.46 | 150.0 | 192.0 | -4.35 | -183.82 | -960.98 | 3.93 | 0 | 0 | 0 | 100.0 | 0 | -3.89 | -191.1 | -327.47 | 4.42 | -44.75 | 978.05 | 0 | 0 | 0 | 171.32 | -50.32 | 514.24 | -0.84 | 7.69 | 13.4 | -0.97 | 10.19 | -7.78 | 0.31 | 0.0 | -24.39 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.92 | -31.43 | -91.67 | 5.19 | 355.67 | 0 | 0 | 0 | 0 | -0.01 | 66.67 | -200.0 | 4.27 | 256.41 | 989.58 | 8.0 | 381.93 | 0 | 0 | 100.0 | 0 | 344.83 | 325.84 | 0 | -0.91 | 10.78 | 19.47 | -1.08 | 10.0 | 7.69 | 0.31 | -3.12 | -24.39 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.7 | -34.62 | 20.45 | -2.03 | -306.0 | -1253.33 | 0 | 0 | 0 | -0.03 | 0 | -200.0 | -2.73 | -167.65 | -165.05 | 1.66 | 245.83 | 1006.67 | -0.4 | 0 | 0 | 80.98 | 218.84 | 860.91 | -1.02 | -0.99 | 15.7 | -1.2 | -29.03 | 16.08 | 0.32 | -8.57 | -21.95 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.52 | -4.0 | 50.0 | -0.5 | -21.95 | -4900.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.02 | -12.09 | 2.86 | 0.48 | 17.07 | 4700.0 | 0 | 0 | 0 | 25.40 | -8.94 | 3709.52 | -1.01 | -4.12 | 20.47 | -0.93 | -3.33 | 21.85 | 0.35 | -14.63 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.5 | -4.17 | 44.44 | -0.41 | 0 | -1950.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.91 | -89.58 | 1.09 | 0.41 | 0 | 1950.0 | 0 | 0 | 0 | 27.89 | 0 | 1866.33 | -0.97 | 14.16 | 8.49 | -0.9 | 23.08 | 8.16 | 0.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.48 | 45.45 | 2.04 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | 0.01 | -66.67 | -83.33 | -0.48 | 53.4 | -112.7 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -1.13 | 6.61 | 28.03 | -1.17 | 18.18 | -11.43 | 0.41 | 0.0 | -16.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.88 | 15.38 | -203.45 | -0.15 | -1400.0 | -275.0 | 0 | 0 | 100.0 | 0.03 | 0 | -25.0 | -1.03 | 1.9 | -212.12 | 0.15 | 1400.0 | 275.0 | 0 | 0 | 0 | 8.43 | 1164.04 | 466.71 | -1.21 | 4.72 | 20.92 | -1.43 | -20.17 | 3.38 | 0.41 | -2.38 | -21.15 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -1.04 | -15.56 | -1980.0 | -0.01 | 50.0 | 93.33 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -1.05 | -14.13 | -425.0 | 0.01 | -50.0 | -93.33 | 0 | 0 | 0 | 0.67 | -53.0 | -85.33 | -1.27 | -19.81 | -17.59 | -1.19 | -21.43 | -15.53 | 0.42 | 2.44 | -19.23 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.9 | -83.67 | 61.37 | -0.02 | -100.47 | 87.5 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.92 | -124.34 | 63.05 | 0.02 | -71.43 | -87.5 | 0 | 0 | 0 | 1.42 | -50.76 | -76.51 | -1.06 | 32.48 | 4.5 | -0.98 | 6.67 | 6.67 | 0.41 | -16.33 | -21.15 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.49 | -68.97 | -36.11 | 4.27 | 10775.0 | 8640.0 | 0.51 | 321.74 | 8.51 | 0.06 | 50.0 | 0 | 3.78 | 1245.45 | 1021.95 | 0.07 | 75.0 | 40.0 | 0 | 0 | 0 | 2.88 | 93.72 | 108.56 | -1.57 | -2.61 | 83.71 | -1.05 | 29.05 | 89.03 | 0.49 | -5.77 | -30.99 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.29 | -480.0 | 49.12 | -0.04 | 73.33 | 0.0 | -0.23 | 14.81 | -137.7 | 0.04 | 157.14 | -50.0 | -0.33 | -65.0 | 45.9 | 0.04 | -73.33 | 0.0 | 0 | 0 | 0 | 1.49 | -67.29 | -4.83 | -1.53 | -41.67 | -15.91 | -1.48 | -43.69 | -18.4 | 0.52 | 0.0 | -25.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.05 | 97.85 | 86.11 | -0.15 | 6.25 | -1400.0 | -0.27 | -118.88 | -136.49 | -0.07 | -170.0 | -240.0 | -0.2 | 91.97 | 45.95 | 0.15 | -6.25 | 1400.0 | 0 | 0 | 0 | 4.55 | -24.72 | 836.36 | -1.08 | 2.7 | 7.69 | -1.03 | 1.9 | 7.21 | 0.52 | 0.0 | -25.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -2.33 | -547.22 | -167.82 | -0.16 | -220.0 | -100.0 | 1.43 | 204.26 | 0 | 0.1 | 0 | 900.0 | -2.49 | -507.32 | -162.11 | 0.16 | 220.0 | 100.0 | 0 | 0 | 0 | 6.04 | 337.13 | 38.87 | -1.11 | 88.49 | 18.38 | -1.05 | 89.03 | 11.76 | 0.52 | -26.76 | -27.78 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.36 | 36.84 | 30.77 | -0.05 | -25.0 | 0 | 0.47 | -22.95 | 0 | 0 | -100.0 | -100.0 | -0.41 | 32.79 | 21.15 | 0.05 | 25.0 | 400.0 | 0 | 0 | 0 | 1.38 | -11.6 | 366.85 | -9.64 | -630.3 | -723.93 | -9.57 | -665.6 | -725.0 | 0.71 | 1.43 | -1.39 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.57 | -58.33 | 0.0 | -0.04 | -300.0 | 0.0 | 0.61 | -17.57 | 0.0 | 0.08 | 60.0 | 0.0 | -0.61 | -64.86 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 1.56 | 221.88 | 0.0 | -1.32 | -12.82 | 0.0 | -1.25 | -12.61 | 0.0 | 0.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.36 | 58.62 | 0.0 | -0.01 | 87.5 | 0.0 | 0.74 | 0 | 0.0 | 0.05 | 400.0 | 0.0 | -0.37 | 61.05 | 0.0 | 0.01 | -87.5 | 0.0 | 0 | 0 | 0.0 | 0.49 | -88.83 | 0.0 | -1.17 | 13.97 | 0.0 | -1.11 | 6.72 | 0.0 | 0.7 | -2.78 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.87 | -67.31 | 0.0 | -0.08 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | -50.0 | 0.0 | -0.95 | -82.69 | 0.0 | 0.08 | 700.0 | 0.0 | 0 | 0 | 0.0 | 4.35 | 1369.57 | 0.0 | -1.36 | -16.24 | 0.0 | -1.19 | -2.59 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.30 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | -1.16 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
