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) | -5.85 | 0 | -2.89 | 0 | 6.55 | 0 | 0.08 | 0 | -8.74 | 0 | 2.88 | 264.56 | 0 | 0 | 2.69 | 377.39 | -11.43 | 0 | -11.25 | 0 | 1.85 | -1.07 | 0.04 | -20.0 | 0.00 | 0 |
| 2022 (9) | 15.59 | 261.72 | -0.74 | 0 | -20.32 | 0 | -0.32 | 0 | 14.85 | 335.48 | 0.79 | -37.8 | 0 | 0 | 0.56 | -25.41 | -2.86 | 0 | -2.25 | 0 | 1.87 | -5.56 | 0.05 | -37.5 | 0.00 | 0 |
| 2021 (8) | 4.31 | 39.48 | -0.9 | 0 | 5.79 | 0 | 0.15 | 0 | 3.41 | 60.85 | 1.27 | 17.59 | 0 | 0 | 0.76 | -24.26 | 16.11 | 0 | 15.86 | 0 | 1.98 | -1.0 | 0.08 | 0.0 | 24.05 | 0 |
| 2020 (7) | 3.09 | 0 | -0.97 | 0 | -1.69 | 0 | -0.03 | 0 | 2.12 | 0 | 1.08 | -18.18 | 0 | 0 | 1.00 | -6.68 | -7.77 | 0 | -6.66 | 0 | 2.0 | -4.76 | 0.08 | 0.0 | 0.00 | 0 |
| 2019 (6) | -10.69 | 0 | 8.41 | 0 | 0.5 | -95.21 | 0.61 | 0 | -2.28 | 0 | 1.32 | -39.73 | 0 | 0 | 1.07 | -27.38 | -10.14 | 0 | 0.15 | 0 | 2.1 | 1.45 | 0.08 | 0.0 | -458.80 | 0 |
| 2018 (5) | -8.16 | 0 | -0.66 | 0 | 10.44 | 58.18 | -0.09 | 0 | -8.82 | 0 | 2.19 | 20.33 | 0 | 0 | 1.47 | 52.98 | -13.93 | 0 | -14.42 | 0 | 2.07 | 0.49 | 0.08 | 60.0 | 0.00 | 0 |
| 2017 (4) | -3.06 | 0 | -3.61 | 0 | 6.6 | 0 | 0.15 | -34.78 | -6.67 | 0 | 1.82 | 65.45 | 0 | 0 | 0.96 | 13.88 | 1.76 | -58.1 | 2.43 | -51.69 | 2.06 | -1.44 | 0.05 | 400.0 | -67.40 | 0 |
| 2016 (3) | 8.36 | -72.33 | -1.06 | 0 | -7.45 | 0 | 0.23 | 0 | 7.3 | 0 | 1.1 | -31.68 | 0 | 0 | 0.84 | -22.48 | 4.2 | 0 | 5.03 | 0 | 2.09 | -9.91 | 0.01 | -75.0 | 117.25 | 0 |
| 2015 (2) | 30.21 | 17.96 | -36.65 | 0 | -19.25 | 0 | -1.1 | 0 | -6.44 | 0 | 1.61 | 7.33 | 0 | 0 | 1.09 | 50.83 | -10.96 | 0 | -9.3 | 0 | 2.32 | -14.71 | 0.04 | -20.0 | 0.00 | 0 |
| 2014 (1) | 25.61 | 0 | -1.56 | 0 | -15.1 | 0 | 1.14 | 0 | 24.05 | 0 | 1.5 | 2.74 | 0 | 0 | 0.72 | -8.27 | 4.56 | 0 | 3.51 | 0 | 2.72 | -7.17 | 0.05 | 0.0 | 407.80 | 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) | -11.42 | -3906.67 | -1327.96 | -0.42 | 0.0 | -40.0 | 11.42 | 1803.33 | 600.61 | 0.06 | 100.0 | 200.0 | -11.84 | -9766.67 | -1979.37 | 0.46 | 9.52 | 35.29 | 0 | 0 | 0 | 1.44 | 5.32 | 7.04 | -2.65 | -1556.25 | -32.5 | -2.5 | -1566.67 | -30.21 | 0.52 | 1.96 | 13.04 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.3 | -76.38 | -64.29 | -0.42 | 22.22 | 33.33 | 0.6 | 117.6 | 257.89 | 0.03 | 50.0 | 0 | -0.12 | -116.44 | -157.14 | 0.42 | -22.22 | -31.15 | 0 | 0 | 0 | 1.36 | -33.96 | -35.39 | -0.16 | 91.53 | 96.81 | -0.15 | 91.71 | 96.93 | 0.51 | 2.0 | 10.87 | 0.01 | 0.0 | 0.0 | 81.08 | 0 | 0 |
| 24Q1 (18) | 1.27 | 149.03 | 125.3 | -0.54 | 67.47 | -80.0 | -3.41 | -171.34 | -743.4 | 0.02 | -50.0 | -33.33 | 0.73 | 117.18 | 113.72 | 0.54 | -66.87 | 80.0 | 0 | 0 | 0 | 2.07 | -73.0 | 116.89 | -1.89 | 56.25 | -2000.0 | -1.81 | 60.22 | -1910.0 | 0.5 | 8.7 | 8.7 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | -2.59 | -378.49 | -1463.16 | -1.66 | -453.33 | -295.24 | 4.78 | 193.25 | 13.0 | 0.04 | 100.0 | -50.0 | -4.25 | -774.6 | -1747.83 | 1.63 | 379.41 | 307.5 | 0 | 0 | 0 | 7.65 | 470.07 | 549.4 | -4.32 | -116.0 | -354.74 | -4.55 | -136.98 | -309.91 | 0.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.93 | 10.71 | -87.03 | -0.3 | 52.38 | -433.33 | 1.63 | 528.95 | 120.27 | 0.02 | 0 | 300.0 | 0.63 | 200.0 | -91.32 | 0.34 | -44.26 | 1600.0 | 0 | 0 | 0 | 1.34 | -36.43 | 1832.79 | -2.0 | 60.08 | 56.33 | -1.92 | 60.66 | 56.46 | 0.46 | 0.0 | -2.13 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.84 | 116.73 | 594.12 | -0.63 | -110.0 | -173.91 | -0.38 | -171.7 | 85.04 | 0 | -100.0 | 100.0 | 0.21 | 103.95 | 152.5 | 0.61 | 103.33 | 221.05 | 0 | 0 | 0 | 2.11 | 121.7 | 312.04 | -5.01 | -5466.67 | -24950.0 | -4.88 | -4980.0 | -1418.92 | 0.46 | 0.0 | -2.13 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (14) | -5.02 | -2742.11 | -159.76 | -0.3 | 28.57 | -76.47 | 0.53 | -87.47 | 103.8 | 0.03 | -62.5 | 0.0 | -5.32 | -2213.04 | -164.64 | 0.3 | -25.0 | 76.47 | 0 | 0 | 0 | 0.95 | -19.17 | 125.92 | -0.09 | 90.53 | -103.36 | 0.1 | 109.01 | -96.55 | 0.46 | 0.0 | -2.13 | 0.01 | 0.0 | -50.0 | -880.70 | 0 | -455.43 |
| 22Q4 (13) | 0.19 | -97.35 | 104.81 | -0.42 | -566.67 | -61.54 | 4.23 | 152.61 | -53.16 | 0.08 | 900.0 | -52.94 | -0.23 | -103.17 | 94.54 | 0.4 | 1900.0 | 53.85 | 0 | 0 | 0 | 1.18 | 1596.7 | 101.82 | -0.95 | 79.26 | -120.21 | -1.11 | 74.83 | -122.98 | 0.46 | -2.13 | -6.12 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 7.17 | 4317.65 | 422.97 | 0.09 | 139.13 | 152.94 | -8.04 | -216.54 | -262.75 | -0.01 | 97.62 | 91.67 | 7.26 | 1915.0 | 403.77 | 0.02 | -89.47 | -90.0 | 0 | 0 | 0 | 0.07 | -86.45 | -82.34 | -4.58 | -22800.0 | -156.54 | -4.41 | -1291.89 | -158.72 | 0.47 | 0.0 | -6.0 | 0.01 | -50.0 | -50.0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -0.17 | -102.02 | -102.65 | -0.23 | -35.29 | 56.6 | -2.54 | 81.81 | 24.85 | -0.42 | -1500.0 | -423.08 | -0.4 | -104.86 | -106.79 | 0.19 | 11.76 | -62.75 | 0 | 0 | 0 | 0.51 | 21.56 | -57.77 | -0.02 | -100.75 | -100.71 | 0.37 | -87.24 | -87.5 | 0.47 | 0.0 | -6.0 | 0.02 | 0.0 | 0.0 | -19.77 | -107.98 | -110.72 |
| 22Q1 (10) | 8.4 | 312.66 | 106.9 | -0.17 | 34.62 | -383.33 | -13.96 | -254.6 | -190.83 | 0.03 | -82.35 | 200.0 | 8.23 | 295.49 | 99.76 | 0.17 | -34.62 | -45.16 | 0 | 0 | 0 | 0.42 | -27.79 | -58.35 | 2.68 | -42.98 | 458.33 | 2.9 | -39.96 | 417.86 | 0.47 | -4.08 | -6.0 | 0.02 | 0.0 | 0.0 | 247.79 | 434.98 | -34.09 |
| 21Q4 (9) | -3.95 | -77.93 | -4.5 | -0.26 | -52.94 | 7.14 | 9.03 | 82.79 | 78.46 | 0.17 | 241.67 | 312.5 | -4.21 | -76.15 | -3.69 | 0.26 | 30.0 | -33.33 | 0 | 0 | 0 | 0.58 | 48.5 | -63.8 | 4.7 | -41.98 | 470.08 | 4.83 | -35.69 | 568.93 | 0.49 | -2.0 | 0.0 | 0.02 | 0.0 | 0.0 | -73.97 | -167.56 | 0 |
| 21Q3 (8) | -2.22 | -134.58 | -179.86 | -0.17 | 67.92 | 34.62 | 4.94 | 246.15 | 196.3 | -0.12 | -192.31 | -154.55 | -2.39 | -140.58 | -194.84 | 0.2 | -60.78 | -25.93 | 0 | 0 | 0 | 0.39 | -67.6 | -57.44 | 8.1 | 186.22 | 4163.16 | 7.51 | 153.72 | 1194.83 | 0.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -27.65 | -114.99 | -110.94 |
| 21Q2 (7) | 6.42 | 58.13 | 639.5 | -0.53 | -983.33 | -70.97 | -3.38 | 29.58 | -213.42 | 0.13 | 533.33 | 148.15 | 5.89 | 42.96 | 492.67 | 0.51 | 64.52 | 70.0 | 0 | 0 | 0 | 1.21 | 19.9 | 7.0 | 2.83 | 489.58 | 258.99 | 2.96 | 428.57 | 421.74 | 0.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 184.48 | -50.93 | 0 |
| 21Q1 (6) | 4.06 | 207.41 | -22.96 | 0.06 | 121.43 | 150.0 | -4.8 | -194.86 | -4.35 | -0.03 | 62.5 | -200.0 | 4.12 | 201.48 | -20.0 | 0.31 | -20.51 | 158.33 | 0 | 0 | 0 | 1.01 | -37.25 | 139.45 | 0.48 | 137.8 | 109.78 | 0.56 | 154.37 | 110.61 | 0.5 | 2.04 | -1.96 | 0.02 | 0.0 | 0.0 | 375.93 | 0 | 0 |
| 20Q4 (5) | -3.78 | -235.97 | 69.81 | -0.28 | -7.69 | -7.69 | 5.06 | 198.64 | -62.3 | -0.08 | -136.36 | -113.56 | -4.06 | -261.11 | 68.23 | 0.39 | 44.44 | 34.48 | 0 | 0 | 0 | 1.61 | 74.6 | 42.66 | -1.27 | -768.42 | 76.78 | -1.03 | -277.59 | 82.42 | 0.49 | -2.0 | -5.77 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 2.78 | 333.61 | 0.0 | -0.26 | 16.13 | 0.0 | -5.13 | -272.15 | 0.0 | 0.22 | 181.48 | 0.0 | 2.52 | 268.0 | 0.0 | 0.27 | -10.0 | 0.0 | 0 | 0 | 0.0 | 0.92 | -18.56 | 0.0 | 0.19 | 110.67 | 0.0 | 0.58 | 163.04 | 0.0 | 0.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 252.73 | 0 | 0.0 |
| 20Q2 (3) | -1.19 | -122.58 | 0.0 | -0.31 | -158.33 | 0.0 | 2.98 | 164.78 | 0.0 | -0.27 | -2600.0 | 0.0 | -1.5 | -129.13 | 0.0 | 0.3 | 150.0 | 0.0 | 0 | 0 | 0.0 | 1.13 | 168.33 | 0.0 | -1.78 | 63.75 | 0.0 | -0.92 | 82.58 | 0.0 | 0.5 | -1.96 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 5.27 | 142.09 | 0.0 | -0.12 | 53.85 | 0.0 | -4.6 | -134.28 | 0.0 | -0.01 | -101.69 | 0.0 | 5.15 | 140.3 | 0.0 | 0.12 | -58.62 | 0.0 | 0 | 0 | 0.0 | 0.42 | -62.61 | 0.0 | -4.91 | 10.24 | 0.0 | -5.28 | 9.9 | 0.0 | 0.51 | -1.92 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -12.52 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 13.42 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -12.78 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | -5.47 | 0.0 | 0.0 | -5.86 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
