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) | -5.2 | 0 | -8.32 | 0 | 14.19 | 0 | 0.18 | 500.0 | -13.52 | 0 | 8.05 | 308.63 | -0.11 | 0 | 16.05 | 456.44 | -6.4 | 0 | -9.81 | 0 | 2.99 | -1.32 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 10.5 | 6076.47 | -1.99 | 0 | -6.96 | 0 | 0.03 | 0 | 8.51 | 0 | 1.97 | 159.21 | 0 | 0 | 2.88 | 166.42 | -2.78 | 0 | -6.95 | 0 | 3.03 | -1.3 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.17 | 0 | -0.85 | 0 | 1.1 | -96.11 | -0.03 | 0 | -0.68 | 0 | 0.76 | -96.69 | 0 | 0 | 1.08 | -97.37 | 3.8 | 0 | 0.13 | 0 | 3.07 | 0.66 | 0 | 0 | 5.31 | 0 |
| 2020 (7) | -3.32 | 0 | -27.47 | 0 | 28.3 | -25.07 | -0.1 | 0 | -30.79 | 0 | 22.99 | -30.98 | 0 | 0 | 41.13 | -19.09 | -3.54 | 0 | -4.7 | 0 | 3.05 | -7.85 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -2.24 | 0 | -34.11 | 0 | 37.77 | 65.51 | 0 | 0 | -36.35 | 0 | 33.31 | 49.78 | 0 | 0 | 50.83 | 99.81 | -4.78 | 0 | -6.42 | 0 | 3.31 | 0.61 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 1.54 | 0 | -24.04 | 0 | 22.82 | -10.58 | 0 | 0 | -22.5 | 0 | 22.24 | 31.44 | 0 | 0 | 25.44 | 20.18 | 1.4 | 976.92 | 0.15 | 0 | 3.29 | -0.6 | 0 | 0 | 44.77 | 0 |
| 2017 (4) | -9.0 | 0 | -18.61 | 0 | 25.52 | 50.65 | 0 | 0 | -27.61 | 0 | 16.92 | -6.42 | 0 | 0 | 21.17 | -14.85 | 0.13 | 0 | -1.84 | 0 | 3.31 | -5.16 | 0 | 0 | -612.24 | 0 |
| 2016 (3) | 0.66 | 266.67 | -17.74 | 0 | 16.94 | 102.15 | 0 | 0 | -17.08 | 0 | 18.08 | 89.12 | 0 | 0 | 24.86 | 95.13 | -0.37 | 0 | -2.56 | 0 | 3.49 | -1.97 | 0 | 0 | 70.97 | 0 |
| 2015 (2) | 0.18 | 0 | -9.27 | 0 | 8.38 | -27.51 | -0.03 | 0 | -9.09 | 0 | 9.56 | 462.35 | 0 | 0 | 12.74 | 441.97 | -2.7 | 0 | -4.97 | 0 | 3.56 | 0.85 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -3.61 | 0 | -6.16 | 0 | 11.56 | 156.32 | 0 | 0 | -9.77 | 0 | 1.7 | 100.0 | 0 | 0 | 2.35 | 66.95 | -4.53 | 0 | -6.22 | 0 | 3.53 | -0.28 | 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) | -2.7 | 34.94 | -159.62 | -0.75 | 46.04 | 62.69 | 3.16 | -22.74 | 7.85 | -0.02 | -166.67 | -100.0 | -3.45 | 37.73 | -13.11 | 0.78 | 25.81 | -61.95 | 0 | 0 | 0 | 4.03 | 22.3 | -78.59 | -1.62 | 17.35 | -12.5 | -2.97 | -1.37 | -22.22 | 0.76 | 0.0 | 1.33 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -4.15 | -118.42 | -240.16 | -1.39 | -26.36 | 62.73 | 4.09 | 66.26 | -1.68 | 0.03 | 0 | 0.0 | -5.54 | -84.67 | -11.92 | 0.62 | -43.12 | -84.18 | 0 | 0 | 0 | 3.29 | -57.01 | -88.8 | -1.96 | -23.27 | 8.41 | -2.93 | -30.22 | 3.62 | 0.76 | 0.0 | 1.33 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -1.9 | -304.26 | 22.76 | -1.1 | 44.44 | -80.33 | 2.46 | -41.98 | -13.99 | 0 | -100.0 | -100.0 | -3.0 | -22.45 | 2.28 | 1.09 | -41.4 | 395.45 | 0 | 100.0 | 0 | 7.66 | -49.8 | 377.7 | -1.59 | 25.35 | -130.43 | -2.25 | 22.15 | -55.17 | 0.76 | 1.33 | 1.33 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.47 | 54.81 | -110.56 | -1.98 | 1.49 | 0 | 4.24 | 44.71 | 177.8 | 0.13 | 1400.0 | 550.0 | -2.45 | 19.67 | -155.06 | 1.86 | -9.27 | 1228.57 | -0.11 | 0 | 0 | 15.26 | -18.87 | 1320.12 | -2.13 | -47.92 | -14.52 | -2.89 | -18.93 | -17.0 | 0.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.04 | 14.75 | -246.48 | -2.01 | 46.11 | -1016.67 | 2.93 | -29.57 | 614.63 | -0.01 | -133.33 | 0 | -3.05 | 38.38 | -675.47 | 2.05 | -47.7 | 6733.33 | 0 | 0 | 0 | 18.81 | -36.0 | 8883.64 | -1.44 | 32.71 | 14.29 | -2.43 | 20.07 | 11.64 | 0.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -1.22 | 50.41 | 43.78 | -3.73 | -511.48 | -147.02 | 4.16 | 45.45 | 30.0 | 0.03 | 0.0 | 200.0 | -4.95 | -61.24 | -34.51 | 3.92 | 1681.82 | 161.33 | 0 | 0 | 0 | 29.39 | 1732.57 | 336.86 | -2.14 | -210.14 | -1883.33 | -3.04 | -109.66 | -128.57 | 0.75 | 0.0 | -2.6 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -2.46 | -155.28 | -132.76 | -0.61 | 0 | -96.77 | 2.86 | 152.48 | 155.86 | 0.03 | 50.0 | 0 | -3.07 | -168.99 | -142.64 | 0.22 | 57.14 | -24.14 | 0 | 0 | 0 | 1.60 | 49.24 | 3.01 | -0.69 | 62.9 | -206.15 | -1.45 | 41.3 | -262.5 | 0.75 | 0.0 | -1.32 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 4.45 | 526.76 | 493.81 | 0 | 100.0 | 100.0 | -5.45 | -1429.27 | -1858.06 | 0.02 | 0 | 0 | 4.45 | 739.62 | 396.67 | 0.14 | 366.67 | -61.11 | 0 | 0 | 0 | 1.07 | 413.23 | -51.26 | -1.86 | -10.71 | -341.56 | -2.47 | 10.18 | -973.91 | 0.75 | 0.0 | -1.32 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 0.71 | 132.72 | 116.9 | -0.18 | 88.08 | 30.77 | 0.41 | -87.19 | -92.22 | 0 | -100.0 | 0 | 0.53 | 114.4 | 111.88 | 0.03 | -98.0 | -82.35 | 0 | 0 | 0 | 0.21 | -96.89 | -75.86 | -1.68 | -1500.0 | -227.27 | -2.75 | -106.77 | -2850.0 | 0.75 | -2.6 | -2.6 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -2.17 | -128.89 | -145.78 | -1.51 | -387.1 | -619.05 | 3.2 | 162.5 | 180.4 | 0.01 | 0 | 0 | -3.68 | -151.11 | -181.24 | 1.5 | 417.24 | 614.29 | 0 | 0 | 0 | 6.73 | 332.12 | 461.82 | 0.12 | -81.54 | -85.71 | -1.33 | -232.5 | -1762.5 | 0.77 | 1.32 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 7.51 | 764.6 | 875.32 | -0.31 | 16.22 | -1450.0 | -5.12 | -1751.61 | -944.9 | 0 | 0 | 100.0 | 7.2 | 580.0 | 860.0 | 0.29 | -19.44 | 1350.0 | 0 | 0 | 0 | 1.56 | -29.39 | 1202.12 | 0.65 | -15.58 | -25.29 | -0.4 | -73.91 | -322.22 | 0.76 | 0.0 | -1.3 | 0 | 0 | 0 | 2086.11 | 1078.44 | 2473.77 |
| 21Q4 (9) | -1.13 | 73.1 | -224.18 | -0.37 | -42.31 | 93.28 | 0.31 | -94.12 | -91.41 | 0 | 0 | 100.0 | -1.5 | 66.37 | 67.39 | 0.36 | 111.76 | -78.18 | 0 | 0 | 0 | 2.20 | 154.17 | -80.4 | 0.77 | -41.67 | 257.14 | -0.23 | -330.0 | 65.67 | 0.76 | -1.3 | 1.33 | 0 | 0 | 0 | -213.21 | 55.84 | -118.74 |
| 21Q3 (8) | -4.2 | -188.61 | -34.62 | -0.26 | -23.81 | 96.63 | 5.27 | 232.41 | -50.56 | 0 | 0 | 100.0 | -4.46 | -198.45 | 58.82 | 0.17 | -19.05 | -97.86 | 0 | 0 | 0 | 0.87 | -27.56 | -98.54 | 1.32 | 57.14 | 271.43 | 0.1 | 25.0 | 110.53 | 0.77 | 0.0 | 1.32 | 0 | 0 | 0 | -482.76 | -186.57 | 0 |
| 21Q2 (7) | 4.74 | 515.58 | 453.73 | -0.21 | -950.0 | 96.32 | -3.98 | -712.24 | -155.66 | 0 | 100.0 | 100.0 | 4.53 | 504.0 | 164.26 | 0.21 | 950.0 | -96.1 | 0 | 0 | 0 | 1.20 | 901.51 | -97.13 | 0.84 | -3.45 | 207.69 | 0.08 | -55.56 | 106.78 | 0.77 | 0.0 | 1.32 | 0 | 0 | 0 | 557.65 | 588.01 | 0 |
| 21Q1 (6) | 0.77 | -15.38 | 234.78 | -0.02 | 99.64 | 99.77 | -0.49 | -113.57 | -107.12 | -0.02 | 71.43 | 0 | 0.75 | 116.3 | 109.01 | 0.02 | -98.79 | -99.75 | 0 | 0 | 0 | 0.12 | -98.94 | -99.78 | 0.87 | 277.55 | 158.39 | 0.18 | 126.87 | 109.52 | 0.77 | 2.67 | 0.0 | 0 | 0 | 0 | 81.05 | -92.87 | 0 |
| 20Q4 (5) | 0.91 | 129.17 | 31.88 | -5.51 | 28.53 | 38.64 | 3.61 | -66.14 | -58.6 | -0.07 | -133.33 | 0 | -4.6 | 57.53 | 44.51 | 1.65 | -79.25 | -82.85 | 0 | 0 | 0 | 11.25 | -81.1 | -84.2 | -0.49 | 36.36 | 70.83 | -0.67 | 29.47 | 66.67 | 0.75 | -1.32 | -5.06 | 0 | 0 | 0 | 1137.50 | 0 | 0 |
| 20Q3 (4) | -3.12 | -132.84 | 0.0 | -7.71 | -35.03 | 0.0 | 10.66 | 49.09 | 0.0 | -0.03 | -200.0 | 0.0 | -10.83 | -53.62 | 0.0 | 7.95 | 47.5 | 0.0 | 0 | 0 | 0.0 | 59.51 | 42.42 | 0.0 | -0.77 | 1.28 | 0.0 | -0.95 | 19.49 | 0.0 | 0.76 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -1.34 | -682.61 | 0.0 | -5.71 | 33.22 | 0.0 | 7.15 | 3.92 | 0.0 | -0.01 | 0 | 0.0 | -7.05 | 15.26 | 0.0 | 5.39 | -32.62 | 0.0 | 0 | 0 | 0.0 | 41.78 | -21.87 | 0.0 | -0.78 | 47.65 | 0.0 | -1.18 | 37.57 | 0.0 | 0.76 | -1.3 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.23 | -66.67 | 0.0 | -8.55 | 4.79 | 0.0 | 6.88 | -21.1 | 0.0 | 0 | 0 | 0.0 | -8.32 | -0.36 | 0.0 | 8.0 | -16.84 | 0.0 | 0 | 0 | 0.0 | 53.48 | -24.9 | 0.0 | -1.49 | 11.31 | 0.0 | -1.89 | 5.97 | 0.0 | 0.77 | -2.53 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.69 | 0.0 | 0.0 | -8.98 | 0.0 | 0.0 | 8.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -8.29 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 71.21 | 0.0 | 0.0 | -1.68 | 0.0 | 0.0 | -2.01 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
