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) | 0.32 | -23.81 | 9.63 | 354.25 | -8.67 | 0 | 0.13 | 0 | 9.95 | 291.73 | 0.02 | -71.43 | 0 | 0 | 0.17 | -53.56 | -2.73 | 0 | 0.24 | 0 | 1.48 | -2.63 | 0 | 0 | 18.60 | 0 |
| 2022 (9) | 0.42 | -48.15 | 2.12 | -58.19 | -5.32 | 0 | -0.19 | 0 | 2.54 | -56.8 | 0.07 | 600.0 | 0 | 0 | 0.36 | 783.14 | -1.18 | 0 | -4.43 | 0 | 1.52 | -17.39 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.81 | 39.66 | 5.07 | 0 | -3.21 | 0 | -0.04 | 0 | 5.88 | 0 | 0.01 | 0.0 | 0.02 | 100.0 | 0.04 | -27.74 | -0.63 | 0 | 6.38 | 0 | 1.84 | -4.66 | 0 | 0 | 9.85 | -98.47 |
| 2020 (7) | 0.58 | -89.12 | -0.99 | 0 | 0.16 | 0 | -0.01 | 0 | -0.41 | 0 | 0.01 | -66.67 | 0.01 | 0.0 | 0.06 | -41.67 | -2.26 | 0 | -1.84 | 0 | 1.93 | -0.52 | 0 | 0 | 644.44 | 31.79 |
| 2019 (6) | 5.33 | 479.35 | 6.52 | 0 | -9.56 | 0 | 0.11 | -91.97 | 11.85 | 0 | 0.03 | -87.5 | 0.01 | -50.0 | 0.10 | -85.91 | -1.98 | 0 | -0.85 | 0 | 1.94 | -1.02 | 0 | 0 | 488.99 | 0 |
| 2018 (5) | 0.92 | 155.56 | -2.35 | 0 | -0.9 | 0 | 1.37 | 1041.67 | -1.43 | 0 | 0.24 | -90.94 | 0.02 | -33.33 | 0.68 | -91.23 | -1.61 | 0 | -3.75 | 0 | 1.96 | 2.08 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.36 | 0 | -8.28 | 0 | 6.3 | 0 | 0.12 | 0 | -7.92 | 0 | 2.65 | 25.59 | 0.03 | -72.73 | 7.78 | 8.67 | -1.17 | 0 | 0.95 | 0 | 1.92 | -11.11 | 0 | 0 | 12.54 | 0 |
| 2016 (3) | -2.46 | 0 | 3.72 | 0 | -1.88 | 0 | -0.1 | 0 | 1.26 | 186.36 | 2.11 | 48.59 | 0.11 | 175.0 | 7.16 | 97.9 | -0.5 | 0 | -4.38 | 0 | 2.16 | -8.47 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | 4.03 | -22.35 | -3.59 | 0 | -4.93 | 0 | 0.01 | -97.62 | 0.44 | -18.52 | 1.42 | 647.37 | 0.04 | 0 | 3.62 | 674.6 | 1.7 | 4150.0 | 2.27 | 28.98 | 2.36 | 2.16 | 0.02 | 0.0 | 86.67 | -31.7 |
| 2014 (1) | 5.19 | 299.23 | -4.65 | 0 | 3.63 | 0 | 0.42 | 320.0 | 0.54 | -90.56 | 0.19 | 111.11 | -0.06 | 0 | 0.47 | 112.2 | 0.04 | 0 | 1.76 | 0.0 | 2.31 | 3.12 | 0.02 | 0.0 | 126.89 | 292.4 |
| 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) | -0.02 | -105.56 | 92.31 | -1.38 | 69.47 | -149.29 | -2.71 | -171.13 | -120.33 | 0.07 | 16.67 | 122.58 | -1.4 | 66.35 | -155.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.55 | -7.84 | 32.1 | 0.59 | -48.7 | 20.41 | 0.33 | -2.94 | -10.81 | 0 | 0 | 0 | -2.17 | -109.0 | 92.81 |
| 24Q2 (19) | 0.36 | 256.52 | 357.14 | -4.52 | -591.3 | -318.36 | 3.81 | 677.55 | 282.3 | 0.06 | 142.86 | -75.0 | -4.16 | -702.9 | -315.54 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.51 | 5.56 | 23.88 | 1.15 | 2775.0 | 161.36 | 0.34 | -2.86 | -8.11 | 0 | 0 | 0 | 24.16 | 140.97 | 239.79 |
| 24Q1 (18) | -0.23 | -235.29 | -141.82 | 0.92 | 1740.0 | -80.47 | 0.49 | 183.05 | 110.29 | -0.14 | -158.33 | -250.0 | 0.69 | 213.64 | -86.88 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0 | -0.54 | -3.85 | 25.0 | 0.04 | 106.67 | 144.44 | 0.35 | -5.41 | -5.41 | 0 | 0 | 0 | -58.97 | 0 | -130.02 |
| 23Q4 (17) | 0.17 | 165.38 | 127.42 | 0.05 | -98.21 | 120.0 | -0.59 | 52.03 | -468.75 | 0.24 | 177.42 | 233.33 | 0.22 | -91.34 | 125.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.52 | 35.8 | 3.7 | -0.6 | -222.45 | -433.33 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -0.26 | -85.71 | -204.0 | 2.8 | 35.27 | -15.66 | -1.23 | 41.15 | 64.45 | -0.31 | -229.17 | -19.23 | 2.54 | 31.61 | -28.85 | 0.01 | 0 | -80.0 | 0 | 0 | 0 | 0.36 | 0 | -70.51 | -0.81 | -20.9 | -42.11 | 0.49 | 11.36 | 122.07 | 0.37 | 0.0 | -2.63 | 0 | 0 | 0 | -30.23 | -74.92 | 0 |
| 23Q2 (15) | -0.14 | -125.45 | -145.16 | 2.07 | -56.05 | 237.09 | -2.09 | 56.09 | 2.34 | 0.24 | 700.0 | -35.14 | 1.93 | -63.31 | 260.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.67 | 6.94 | -644.44 | 0.44 | 588.89 | 113.5 | 0.37 | 0.0 | -2.63 | 0 | 0 | 0 | -17.28 | -108.8 | 0 |
| 23Q1 (14) | 0.55 | 188.71 | 17.02 | 4.71 | 1984.0 | 741.07 | -4.76 | -3075.0 | -4427.27 | -0.04 | 77.78 | 66.67 | 5.26 | 704.6 | 410.68 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.72 | -33.33 | -3700.0 | -0.09 | -150.0 | -110.47 | 0.37 | 0.0 | -5.13 | 0 | 0 | 0 | 196.43 | 274.25 | 422.42 |
| 22Q4 (13) | -0.62 | -348.0 | -282.35 | -0.25 | -107.53 | -105.72 | 0.16 | 104.62 | 105.57 | -0.18 | 30.77 | -63.64 | -0.87 | -124.37 | -118.47 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0 | 0.28 | -77.37 | 63.87 | -0.54 | 5.26 | -42.11 | 0.18 | 108.11 | -66.04 | 0.37 | -2.63 | -11.9 | 0 | 0 | 0 | -112.73 | 0 | -414.97 |
| 22Q3 (12) | 0.25 | -19.35 | 108.33 | 3.32 | 319.87 | 449.47 | -3.46 | -61.68 | -141.96 | -0.26 | -170.27 | -750.0 | 3.57 | 397.5 | 530.12 | 0.05 | 0 | 0 | 0 | 0 | 100.0 | 1.24 | 0 | 0 | -0.57 | -533.33 | -62.86 | -2.22 | 31.9 | -178.45 | 0.38 | 0.0 | -17.39 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 0.31 | -34.04 | -29.55 | -1.51 | -369.64 | -146.6 | -2.14 | -2045.45 | -328.0 | 0.37 | 408.33 | 346.67 | -1.2 | -216.5 | -132.61 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.09 | -550.0 | -550.0 | -3.26 | -479.07 | -318.79 | 0.38 | -2.56 | -19.15 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 0.47 | 38.24 | 570.0 | 0.56 | -87.19 | 135.22 | 0.11 | 103.83 | -93.12 | -0.12 | -9.09 | -166.67 | 1.03 | -78.13 | 160.95 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 105.26 | -75.0 | 0.86 | 62.26 | -43.42 | 0.39 | -7.14 | -20.41 | 0 | 0 | 0 | 37.60 | 5.06 | 855.76 |
| 21Q4 (9) | 0.34 | 183.33 | -46.03 | 4.37 | 560.0 | 38.73 | -2.87 | -100.7 | -12.55 | -0.11 | -375.0 | -257.14 | 4.71 | 667.47 | 24.6 | 0.01 | 0 | 0 | 0 | 100.0 | 0 | 0.17 | 0 | 0 | -0.38 | -8.57 | -72.73 | 0.53 | -81.27 | -52.25 | 0.42 | -8.7 | -16.0 | 0 | 0 | 0 | 35.79 | 881.23 | -8.54 |
| 21Q3 (8) | 0.12 | -72.73 | -66.67 | -0.95 | -129.32 | -162.91 | -1.43 | -186.0 | 65.04 | 0.04 | 126.67 | 117.39 | -0.83 | -122.55 | -144.39 | 0 | 0 | 0 | -0.74 | -198.67 | -7500.0 | -0.00 | 0 | 0 | -0.35 | -1850.0 | 48.53 | 2.83 | 89.93 | 715.22 | 0.46 | -2.13 | -6.12 | 0 | 0 | 0 | 3.65 | -83.75 | -99.7 |
| 21Q2 (7) | 0.44 | 540.0 | 166.67 | 3.24 | 303.77 | 310.13 | -0.5 | -131.25 | -129.94 | -0.15 | -183.33 | -50.0 | 3.68 | 317.75 | 2730.77 | 0 | 0 | -100.0 | 0.75 | 0 | 7600.0 | -0.00 | 0 | -100.0 | 0.02 | -75.0 | 102.0 | 1.49 | -1.97 | 53.61 | 0.47 | -4.08 | 0.0 | 0 | 0 | 0 | 22.45 | 551.22 | 148.98 |
| 21Q1 (6) | -0.1 | -115.87 | -138.46 | -1.59 | -150.48 | 75.31 | 1.6 | 162.75 | -68.81 | 0.18 | 157.14 | -28.0 | -1.69 | -144.71 | 72.65 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 0.08 | 136.36 | 121.62 | 1.52 | 36.94 | 144.06 | 0.49 | -2.0 | 4.26 | 0 | 0 | 0 | -4.98 | -112.71 | 0 |
| 20Q4 (5) | 0.63 | 75.0 | -62.28 | 3.15 | 108.61 | 707.69 | -2.55 | 37.65 | -87.5 | 0.07 | 130.43 | 177.78 | 3.78 | 102.14 | 83.5 | 0 | 0 | 100.0 | 0 | -100.0 | -100.0 | -0.00 | 0 | 100.0 | -0.22 | 67.65 | 60.0 | 1.11 | 341.3 | 311.11 | 0.5 | 2.04 | 4.17 | 0 | 0 | 0 | 39.13 | -96.74 | -82.43 |
| 20Q3 (4) | 0.36 | 154.55 | 0.0 | 1.51 | 91.14 | 0.0 | -4.09 | -344.91 | 0.0 | -0.23 | -130.0 | 0.0 | 1.87 | 1338.46 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.68 | 32.0 | 0.0 | -0.46 | -147.42 | 0.0 | 0.49 | 4.26 | 0.0 | 0 | 0 | 0.0 | 1200.00 | 2718.18 | 0.0 |
| 20Q2 (3) | -0.66 | -353.85 | 0.0 | 0.79 | 112.27 | 0.0 | 1.67 | -67.45 | 0.0 | -0.1 | -140.0 | 0.0 | 0.13 | 102.1 | 0.0 | 0.01 | 0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.40 | 0 | 0.0 | -1.0 | -170.27 | 0.0 | 0.97 | 128.12 | 0.0 | 0.47 | 0.0 | 0.0 | 0 | 0 | 0.0 | -45.83 | 0 | 0.0 |
| 20Q1 (2) | 0.26 | -84.43 | 0.0 | -6.44 | -1751.28 | 0.0 | 5.13 | 477.21 | 0.0 | 0.25 | 377.78 | 0.0 | -6.18 | -400.0 | 0.0 | 0 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.00 | 100.0 | 0.0 | -0.37 | 32.73 | 0.0 | -3.45 | -1377.78 | 0.0 | 0.47 | -2.08 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.67 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 222.67 | 0.0 | 0.0 |
