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) | -0.57 | 0 | 0.8 | 0 | -0.85 | 0 | -0.36 | 0 | 0.23 | 0 | 0.03 | -95.59 | -0.08 | 0 | 0.26 | -93.95 | -3.11 | 0 | -3.01 | 0 | 1.09 | -18.05 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -2.97 | 0 | -0.43 | 0 | 3.86 | 943.24 | -0.49 | 0 | -3.4 | 0 | 0.68 | 23.64 | -0.06 | 0 | 4.28 | 20.37 | -3.15 | 0 | -2.62 | 0 | 1.33 | 3.1 | 0.01 | -50.0 | 0.00 | 0 |
| 2021 (8) | -0.47 | 0 | 0.74 | 0 | 0.37 | 0 | -0.03 | 0 | 0.27 | -61.43 | 0.55 | 52.78 | 0.05 | 0 | 3.56 | 49.22 | -1.14 | 0 | -0.76 | 0 | 1.29 | -21.82 | 0.02 | -33.33 | -85.45 | 0 |
| 2020 (7) | 0.97 | 0 | -0.27 | 0 | -0.75 | 0 | 0.2 | 0 | 0.7 | 0 | 0.36 | -40.0 | -0.02 | 0 | 2.38 | -41.71 | -2.5 | 0 | -2.48 | 0 | 1.65 | 11.49 | 0.03 | -40.0 | 0.00 | 0 |
| 2019 (6) | -2.42 | 0 | 0.85 | -95.18 | 2.02 | 0 | -0.17 | 0 | -1.57 | 0 | 0.6 | 22.45 | -0.35 | 0 | 4.09 | 35.55 | -2.87 | 0 | -3.08 | 0 | 1.48 | 62.64 | 0.05 | 0.0 | 0.00 | 0 |
| 2018 (5) | -4.04 | 0 | 17.62 | 0 | -13.93 | 0 | -0.32 | 0 | 13.58 | 0 | 0.49 | -9.26 | -0.12 | 0 | 3.02 | -9.32 | -2.65 | 0 | 9.05 | 0 | 0.91 | -2.15 | 0.05 | 25.0 | -40.36 | 0 |
| 2017 (4) | -2.65 | 0 | -0.37 | 0 | 3.05 | -29.72 | -0.05 | 0 | -3.02 | 0 | 0.54 | -91.06 | -0.01 | 0 | 3.33 | -91.24 | -1.94 | 0 | -2.74 | 0 | 0.93 | 52.46 | 0.04 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.12 | 0 | -3.93 | 0 | 4.34 | 83.9 | -0.24 | 0 | -4.05 | 0 | 6.04 | 829.23 | 0.26 | 0 | 37.96 | 971.16 | -1.89 | 0 | -2.12 | 0 | 0.61 | 8.93 | 0.04 | 0.0 | 0.00 | 0 |
| 2015 (2) | -1.77 | 0 | -0.78 | 0 | 2.36 | -40.55 | -0.43 | 0 | -2.55 | 0 | 0.65 | -73.9 | -0.44 | 0 | 3.54 | -76.34 | -0.64 | 0 | -0.84 | 0 | 0.56 | 36.59 | 0.04 | 300.0 | 0.00 | 0 |
| 2014 (1) | -2.34 | 0 | -2.58 | 0 | 3.97 | -9.57 | 0.06 | 0 | -4.92 | 0 | 2.49 | -8.46 | -0.04 | 0 | 14.98 | -26.69 | -2.3 | 0 | -1.95 | 0 | 0.41 | 115.79 | 0.01 | -75.0 | 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) | -0.99 | -80.0 | -890.0 | 0.99 | 2080.0 | 760.0 | -0.18 | -200.0 | 58.14 | 0.12 | 130.77 | 130.77 | 0 | 100.0 | 100.0 | 0.02 | 100.0 | 0 | 0 | 100.0 | 100.0 | 0.39 | 68.02 | 0 | -0.08 | 92.86 | 88.57 | 0.11 | -94.33 | 114.29 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | -282.86 | -1021.14 | 0 |
| 24Q2 (19) | -0.55 | -685.71 | 0.0 | -0.05 | 0 | -155.56 | -0.06 | -140.0 | 60.0 | -0.39 | -333.33 | -550.0 | -0.6 | -757.14 | -30.43 | 0.01 | 0 | -66.67 | -0.04 | 0 | -144.44 | 0.23 | 0 | -79.59 | -1.12 | -286.21 | -20.43 | 1.94 | 725.81 | 286.54 | 0.24 | 0.0 | -7.69 | 0 | 0 | 0 | -25.23 | 0 | 0 |
| 24Q1 (18) | -0.07 | -187.5 | -800.0 | 0 | -100.0 | -100.0 | 0.15 | -83.7 | 112.61 | -0.09 | -228.57 | -1000.0 | -0.07 | -119.44 | -111.67 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.00 | 0 | 0 | -0.29 | 19.44 | 74.11 | -0.31 | 61.25 | 24.39 | 0.24 | -4.0 | -27.27 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.08 | 180.0 | 111.43 | 0.28 | 286.67 | 315.38 | 0.92 | 313.95 | -50.8 | 0.07 | 117.95 | 112.28 | 0.36 | 244.0 | 143.37 | 0 | 0 | -100.0 | -0.02 | 86.67 | -200.0 | -0.00 | 0 | -100.0 | -0.36 | 48.57 | 75.0 | -0.8 | -3.9 | 39.39 | 0.25 | 0.0 | -26.47 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.1 | 81.82 | 83.33 | -0.15 | -266.67 | -650.0 | -0.43 | -186.67 | -138.89 | -0.39 | -550.0 | -550.0 | -0.25 | 45.65 | 59.68 | 0 | -100.0 | -100.0 | -0.15 | -266.67 | 0 | -0.00 | -100.0 | -100.0 | -0.7 | 24.73 | 29.29 | -0.77 | 25.96 | 18.09 | 0.25 | -3.85 | -26.47 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.55 | -5600.0 | 3.51 | 0.09 | -84.75 | 142.86 | -0.15 | 87.39 | -113.76 | -0.06 | -700.0 | -112.77 | -0.46 | -176.67 | 41.03 | 0.03 | 0 | -75.0 | 0.09 | 800.0 | 250.0 | 1.12 | 0 | -59.18 | -0.93 | 16.96 | -111.36 | -1.04 | -153.66 | -215.15 | 0.26 | -21.21 | -21.21 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.01 | 101.43 | 100.91 | 0.59 | 553.85 | 942.86 | -1.19 | -163.64 | -210.19 | 0.01 | 101.75 | 103.03 | 0.6 | 172.29 | 151.28 | 0 | -100.0 | -100.0 | 0.01 | -50.0 | 150.0 | -0.00 | -100.0 | -100.0 | -1.12 | 22.22 | -300.0 | -0.41 | 68.94 | -1266.67 | 0.33 | -2.94 | 3.12 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.7 | -16.67 | -125.81 | -0.13 | -550.0 | -117.57 | 1.87 | 1138.89 | 3216.67 | -0.57 | -850.0 | -147.83 | -0.83 | -33.87 | -293.02 | 0.16 | 300.0 | -20.0 | 0.02 | 0 | 300.0 | 4.46 | 323.4 | -3.06 | -1.44 | -45.45 | -414.29 | -1.32 | -40.43 | -214.29 | 0.34 | 0.0 | 9.68 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.6 | -5.26 | -5900.0 | -0.02 | 90.48 | -109.52 | -0.18 | -116.51 | 37.93 | -0.06 | -112.77 | -154.55 | -0.62 | 20.51 | -410.0 | 0.04 | -66.67 | -71.43 | 0 | 100.0 | -100.0 | 1.05 | -61.75 | -72.86 | -0.99 | -125.0 | -153.85 | -0.94 | -184.85 | -248.15 | 0.34 | 3.03 | 6.25 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.57 | 48.18 | 8.06 | -0.21 | -200.0 | -110.0 | 1.09 | 0.93 | 2.83 | 0.47 | 242.42 | 422.22 | -0.78 | 33.33 | -8.33 | 0.12 | -65.71 | 140.0 | -0.06 | -200.0 | 14.29 | 2.75 | -67.52 | 108.07 | -0.44 | -57.14 | -528.57 | -0.33 | -1000.0 | -1000.0 | 0.33 | 3.12 | 10.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -1.1 | -254.84 | -334.04 | -0.07 | -109.46 | 41.67 | 1.08 | 1900.0 | 417.65 | -0.33 | -43.48 | -3400.0 | -1.17 | -372.09 | -434.29 | 0.35 | 75.0 | 118.75 | -0.02 | -100.0 | 71.43 | 8.47 | 84.32 | 97.03 | -0.28 | 0.0 | 31.71 | -0.03 | 92.86 | 0.0 | 0.32 | 3.23 | -11.11 | 0 | -100.0 | -100.0 | -379.31 | 0 | -374.39 |
| 21Q4 (9) | -0.31 | -3000.0 | -149.21 | 0.74 | 252.38 | 922.22 | -0.06 | 79.31 | 94.59 | -0.23 | -309.09 | -309.09 | 0.43 | 115.0 | -20.37 | 0.2 | 42.86 | 25.0 | -0.01 | -105.26 | 0.0 | 4.60 | 18.56 | 6.61 | -0.28 | 28.21 | 26.32 | -0.42 | -55.56 | -55.56 | 0.31 | -3.12 | -16.22 | 0.01 | 0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -0.01 | 98.39 | -101.33 | 0.21 | 310.0 | 625.0 | -0.29 | -127.36 | 19.44 | 0.11 | 22.22 | 266.67 | 0.2 | 127.78 | -71.83 | 0.14 | 180.0 | 133.33 | 0.19 | 371.43 | 0 | 3.88 | 193.19 | 126.22 | -0.39 | -457.14 | -105.26 | -0.27 | -800.0 | -3.85 | 0.32 | 6.67 | -11.11 | 0 | 0 | -100.0 | -20.00 | 91.29 | -102.93 |
| 21Q2 (7) | -0.62 | -231.91 | -5.08 | -0.1 | 16.67 | 0.0 | 1.06 | 411.76 | 73.77 | 0.09 | 800.0 | 800.0 | -0.72 | -305.71 | -4.35 | 0.05 | -68.75 | -37.5 | -0.07 | 0.0 | -250.0 | 1.32 | -69.25 | -49.07 | -0.07 | 82.93 | 93.27 | -0.03 | 0.0 | 96.74 | 0.3 | -16.67 | -34.78 | 0 | -100.0 | -100.0 | -229.63 | -266.12 | 0 |
| 21Q1 (6) | 0.47 | -25.4 | 135.0 | -0.12 | -33.33 | -140.0 | -0.34 | 69.37 | -409.09 | 0.01 | -90.91 | -85.71 | 0.35 | -35.19 | 133.33 | 0.16 | 0.0 | 166.67 | -0.07 | -600.0 | -600.0 | 4.30 | -0.27 | 244.8 | -0.41 | -7.89 | 54.44 | -0.03 | 88.89 | 97.06 | 0.36 | -2.7 | -21.74 | 0.01 | 0.0 | 0.0 | 138.24 | -75.86 | 0 |
| 20Q4 (5) | 0.63 | -16.0 | 265.79 | -0.09 | -125.0 | -190.0 | -1.11 | -208.33 | -364.29 | 0.11 | 266.67 | 122.45 | 0.54 | -23.94 | 292.86 | 0.16 | 166.67 | -51.52 | -0.01 | 0 | -105.56 | 4.31 | 151.57 | -51.78 | -0.38 | -100.0 | 33.33 | -0.27 | -3.85 | 63.01 | 0.37 | 2.78 | 8.82 | 0.01 | 0.0 | 0.0 | 572.73 | -16.0 | 0 |
| 20Q3 (4) | 0.75 | 227.12 | 0.0 | -0.04 | 60.0 | 0.0 | -0.36 | -159.02 | 0.0 | 0.03 | 200.0 | 0.0 | 0.71 | 202.9 | 0.0 | 0.06 | -25.0 | 0.0 | 0 | 100.0 | 0.0 | 1.71 | -34.0 | 0.0 | -0.19 | 81.73 | 0.0 | -0.26 | 71.74 | 0.0 | 0.36 | -21.74 | 0.0 | 0.01 | 0.0 | 0.0 | 681.82 | 0 | 0.0 |
| 20Q2 (3) | -0.59 | -395.0 | 0.0 | -0.1 | -100.0 | 0.0 | 0.61 | 454.55 | 0.0 | 0.01 | -85.71 | 0.0 | -0.69 | -560.0 | 0.0 | 0.08 | 33.33 | 0.0 | -0.02 | -100.0 | 0.0 | 2.60 | 108.23 | 0.0 | -1.04 | -15.56 | 0.0 | -0.92 | 9.8 | 0.0 | 0.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.2 | 152.63 | 0.0 | -0.05 | -150.0 | 0.0 | 0.11 | -73.81 | 0.0 | 0.07 | 114.29 | 0.0 | 0.15 | 153.57 | 0.0 | 0.06 | -81.82 | 0.0 | -0.01 | -105.56 | 0.0 | 1.25 | -86.05 | 0.0 | -0.9 | -57.89 | 0.0 | -1.02 | -39.73 | 0.0 | 0.46 | 35.29 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.38 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 8.94 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
