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) | 83.31 | 0 | -9.14 | 0 | -25.61 | 0 | 0.15 | 0 | 74.17 | 0 | 10.49 | 19.07 | 0 | 0 | 4.88 | 21.94 | -28.36 | 0 | -40.31 | 0 | 9.23 | 2.21 | 0.26 | 18.18 | 0.00 | 0 |
| 2022 (9) | -78.19 | 0 | -10.69 | 0 | 86.17 | 148.04 | -0.23 | 0 | -88.88 | 0 | 8.81 | -59.94 | 0 | 0 | 4.01 | -65.18 | -37.58 | 0 | -35.27 | 0 | 9.03 | 0.11 | 0.22 | 83.33 | 0.00 | 0 |
| 2021 (8) | 7.98 | 0 | -27.78 | 0 | 34.74 | -38.71 | -0.26 | 0 | -19.8 | 0 | 21.99 | 132.21 | 0 | 0 | 11.51 | 207.34 | -0.03 | 0 | 0.13 | 0 | 9.02 | 8.41 | 0.12 | -25.0 | 86.08 | 0 |
| 2020 (7) | -65.4 | 0 | -20.13 | 0 | 56.68 | 23.84 | 0 | 0 | -85.53 | 0 | 9.47 | -2.77 | 0 | 0 | 3.74 | -36.43 | -19.07 | 0 | -16.0 | 0 | 8.32 | 5.32 | 0.16 | 0.0 | 0.00 | 0 |
| 2019 (6) | 4.8 | 0 | -10.72 | 0 | 45.77 | 339.25 | -0.25 | 0 | -5.92 | 0 | 9.74 | 66.78 | 0 | 0 | 5.89 | 31.2 | -17.06 | 0 | -18.18 | 0 | 7.9 | 44.16 | 0.16 | -5.88 | 0.00 | 0 |
| 2018 (5) | -6.65 | 0 | -5.21 | 0 | 10.42 | -1.61 | -0.13 | 0 | -11.86 | 0 | 5.84 | 38.72 | 0 | 0 | 4.49 | 74.88 | -34.18 | 0 | -31.0 | 0 | 5.48 | 6.2 | 0.17 | 6.25 | 0.00 | 0 |
| 2017 (4) | -6.02 | 0 | -3.66 | 0 | 10.59 | -83.33 | -0.11 | 0 | -9.68 | 0 | 4.21 | 50.9 | 0 | 0 | 2.57 | 44.86 | -62.29 | 0 | -58.8 | 0 | 5.16 | -8.19 | 0.16 | 23.08 | 0.00 | 0 |
| 2016 (3) | -65.22 | 0 | -3.64 | 0 | 63.53 | 0 | 0.03 | -99.2 | -68.86 | 0 | 2.79 | -45.93 | 0 | 0 | 1.77 | -26.33 | -15.65 | 0 | -12.87 | 0 | 5.62 | -4.58 | 0.13 | -13.33 | 0.00 | 0 |
| 2015 (2) | 51.91 | 0 | -5.21 | 0 | -42.91 | 0 | 3.73 | 0 | 46.7 | 0 | 5.16 | -63.2 | 0 | 0 | 2.40 | -56.27 | 4.37 | -13.64 | 4.68 | 3.77 | 5.89 | 9.89 | 0.15 | -6.25 | 484.24 | 0 |
| 2014 (1) | -28.37 | 0 | -0.92 | 0 | 31.47 | 0 | -8.07 | 0 | -29.29 | 0 | 14.02 | 113.39 | 0 | 0 | 5.50 | 108.33 | 5.06 | 47.95 | 4.51 | 3.2 | 5.36 | 2.49 | 0.16 | -55.56 | -282.85 | 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) | -10.06 | -1.51 | -136.73 | 0 | 100.0 | -100.0 | 13.96 | 461.66 | 236.86 | -0.27 | -575.0 | 0 | -10.06 | 17.68 | -136.33 | 0.77 | -59.04 | -50.0 | 0 | 0 | 0 | 2.17 | -54.37 | -21.72 | -10.57 | -78.85 | -380.45 | -6.96 | -210.71 | 25.64 | 2.41 | -0.41 | 6.64 | 0.07 | 16.67 | 0.0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -9.91 | 33.58 | -28.53 | -2.31 | -30.51 | -49.03 | -3.86 | 28.91 | -607.89 | -0.04 | -500.0 | 0 | -12.22 | 26.78 | -31.97 | 1.88 | 34.29 | 5.62 | 0 | 0 | 0 | 4.76 | 27.22 | 49.47 | -5.91 | -14.53 | -12.14 | -2.24 | 34.5 | 76.67 | 2.42 | 2.98 | 7.56 | 0.06 | 20.0 | -14.29 | -4129.17 | 0 | 0 |
| 24Q1 (18) | -14.92 | -126.09 | -331.32 | -1.77 | 68.62 | 21.33 | -5.43 | 32.29 | 33.37 | 0.01 | 120.0 | -80.0 | -16.69 | -132.38 | -497.38 | 1.4 | -76.31 | 12.0 | 0 | 0 | 0 | 3.74 | -70.72 | 70.6 | -5.16 | -5.74 | 67.77 | -3.42 | 20.09 | 79.95 | 2.35 | -4.86 | 4.44 | 0.05 | -16.67 | -16.67 | 0.00 | 0 | 0 |
| 23Q4 (17) | 57.18 | 108.76 | 1117.44 | -5.64 | -1980.0 | -155.2 | -8.02 | 21.37 | -156.8 | -0.05 | 0 | 66.67 | 51.54 | 86.13 | 758.24 | 5.91 | 283.77 | 271.7 | 0 | 0 | 0 | 12.77 | 360.47 | 534.73 | -4.88 | -121.82 | 54.94 | -4.28 | 54.27 | 62.62 | 2.47 | 9.29 | 11.26 | 0.06 | -14.29 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 27.39 | 455.25 | 216.21 | 0.3 | 119.35 | -92.67 | -10.2 | -1442.11 | -134.55 | 0 | 0 | 100.0 | 27.69 | 399.03 | 242.15 | 1.54 | -13.48 | 137.11 | 0 | 0 | 0 | 2.77 | -12.86 | 128.74 | -2.2 | 58.25 | 85.19 | -9.36 | 2.5 | 28.0 | 2.26 | 0.44 | -1.74 | 0.07 | 0.0 | 16.67 | 0.00 | 0 | 0 |
| 23Q2 (15) | -7.71 | -219.53 | 33.36 | -1.55 | 31.11 | 78.11 | 0.76 | 109.33 | -95.62 | 0 | -100.0 | 100.0 | -9.26 | -320.48 | 50.35 | 1.78 | 42.4 | -68.77 | 0 | 0 | 0 | 3.18 | 45.2 | -76.43 | -5.27 | 67.08 | 44.23 | -9.6 | 43.73 | -8.6 | 2.25 | 0.0 | -1.32 | 0.07 | 16.67 | 40.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.45 | 214.77 | 117.23 | -2.25 | -1.81 | 59.02 | -8.15 | -157.72 | -132.37 | 0.05 | 133.33 | 225.0 | 4.2 | 153.64 | 109.79 | 1.25 | -21.38 | -77.95 | 0 | 0 | 0 | 2.19 | 8.94 | -78.47 | -16.01 | -47.83 | -553.47 | -17.06 | -49.0 | -757.29 | 2.25 | 1.35 | 0.9 | 0.06 | 0.0 | 20.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -5.62 | 76.16 | -137.37 | -2.21 | -154.03 | 40.43 | 14.12 | -52.17 | 264.86 | -0.15 | -400.0 | -25.0 | -7.83 | 59.8 | -169.11 | 1.59 | 138.31 | -62.32 | 0 | 0 | 0 | 2.01 | 120.85 | -77.32 | -10.83 | 27.07 | -2950.0 | -11.45 | 11.92 | -114600.0 | 2.22 | -3.48 | -0.45 | 0.06 | 0.0 | 50.0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -23.57 | -103.72 | -65.52 | 4.09 | 157.77 | 412.21 | 29.52 | 70.14 | 422.48 | -0.03 | -200.0 | 57.14 | -19.48 | -4.45 | -25.27 | -4.15 | -172.81 | -335.8 | 0 | 0 | 0 | -9.65 | -171.45 | -370.01 | -14.85 | -57.14 | -7325.0 | -13.0 | -47.06 | -2995.24 | 2.3 | 0.88 | 0.0 | 0.06 | 20.0 | 100.0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -11.57 | 69.09 | -195.23 | -7.08 | -28.96 | 27.16 | 17.35 | -31.1 | 126.08 | -0.01 | 75.0 | 83.33 | -18.65 | 56.55 | -867.49 | 5.7 | 0.53 | 85.06 | 0 | 0 | 0 | 13.50 | 32.63 | 114.97 | -9.45 | -285.71 | -15850.0 | -8.84 | -344.22 | -4520.0 | 2.28 | 2.24 | -2.15 | 0.05 | 0.0 | 66.67 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -37.43 | -348.87 | -653.12 | -5.49 | -47.98 | 57.9 | 25.18 | 550.65 | -72.55 | -0.04 | 66.67 | -100.0 | -42.92 | -478.82 | -138.31 | 5.67 | 34.36 | -56.15 | 0 | 0 | 0 | 10.18 | 14.79 | -64.35 | -2.45 | -744.74 | -807.41 | -1.99 | -20000.0 | -685.29 | 2.23 | 0.0 | 3.24 | 0.05 | 25.0 | 66.67 | -12906.90 | -2056.63 | -6470.31 |
| 21Q4 (9) | 15.04 | 205.62 | 64.19 | -3.71 | -183.21 | -51.43 | 3.87 | -31.5 | 316.13 | -0.12 | -71.43 | -100.0 | 11.33 | 172.86 | 68.85 | 4.22 | 139.77 | 90.09 | 0 | 0 | 0 | 8.87 | 148.19 | 125.93 | 0.38 | 290.0 | 104.66 | 0.01 | 102.38 | 100.16 | 2.23 | -3.04 | 5.19 | 0.04 | 33.33 | 33.33 | 659.65 | 188.48 | 0 |
| 21Q3 (8) | -14.24 | -217.2 | -116.74 | -1.31 | 86.52 | 90.51 | 5.65 | 108.49 | -46.9 | -0.07 | -16.67 | -133.33 | -15.55 | -739.92 | 23.7 | 1.76 | -42.86 | -61.06 | 0 | 0 | 0 | 3.57 | -43.11 | -42.71 | -0.2 | -433.33 | 94.44 | -0.42 | -310.0 | 87.2 | 2.3 | -1.29 | 11.65 | 0.03 | 0.0 | -40.0 | -745.55 | -257.09 | 0 |
| 21Q2 (7) | 12.15 | 344.47 | 162.24 | -9.72 | 25.46 | -252.17 | -66.53 | -172.52 | -344.6 | -0.06 | -200.0 | -300.0 | 2.43 | 113.49 | 110.91 | 3.08 | -76.18 | 100.0 | 0 | 0 | 0 | 6.28 | -78.0 | 181.34 | 0.06 | 122.22 | 101.21 | 0.2 | -41.18 | 104.93 | 2.33 | 7.87 | 12.02 | 0.03 | 0.0 | -25.0 | 474.61 | 341.6 | 0 |
| 21Q1 (6) | -4.97 | -154.26 | 89.74 | -13.04 | -432.24 | -1064.29 | 91.74 | 9764.52 | 411.66 | -0.02 | 66.67 | -133.33 | -18.01 | -368.41 | 63.67 | 12.93 | 482.43 | 977.5 | 0 | 0 | 0 | 28.56 | 627.4 | 1208.56 | -0.27 | 96.69 | 88.66 | 0.34 | 105.35 | 114.66 | 2.16 | 1.89 | 4.85 | 0.03 | 0.0 | 0.0 | -196.44 | 0 | 0 |
| 20Q4 (5) | 9.16 | 239.42 | -76.38 | -2.45 | 82.26 | -80.15 | 0.93 | -91.26 | 113.19 | -0.06 | -100.0 | 25.0 | 6.71 | 132.92 | -82.07 | 2.22 | -50.88 | -5.93 | 0 | 0 | 0 | 3.93 | -37.07 | -18.04 | -8.16 | -126.67 | 14.01 | -6.35 | -93.6 | 37.93 | 2.12 | 2.91 | 3.92 | 0.03 | -40.0 | 250.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -6.57 | 66.34 | 0.0 | -13.81 | -400.36 | 0.0 | 10.64 | -60.88 | 0.0 | -0.03 | -200.0 | 0.0 | -20.38 | 8.53 | 0.0 | 4.52 | 193.51 | 0.0 | 0 | 0 | 0.0 | 6.24 | 179.37 | 0.0 | -3.6 | 27.13 | 0.0 | -3.28 | 19.21 | 0.0 | 2.06 | -0.96 | 0.0 | 0.05 | 25.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -19.52 | 59.72 | 0.0 | -2.76 | -146.43 | 0.0 | 27.2 | 51.7 | 0.0 | 0.03 | -50.0 | 0.0 | -22.28 | 55.06 | 0.0 | 1.54 | 28.33 | 0.0 | 0 | 0 | 0.0 | 2.23 | 2.32 | 0.0 | -4.94 | -107.56 | 0.0 | -4.06 | -75.0 | 0.0 | 2.08 | 0.97 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -48.46 | -224.96 | 0.0 | -1.12 | 17.65 | 0.0 | 17.93 | 354.33 | 0.0 | 0.06 | 175.0 | 0.0 | -49.58 | -232.5 | 0.0 | 1.2 | -49.15 | 0.0 | 0 | 0 | 0.0 | 2.18 | -54.44 | 0.0 | -2.38 | 74.92 | 0.0 | -2.32 | 77.32 | 0.0 | 2.06 | 0.98 | 0.0 | 0.03 | 250.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 38.78 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -7.05 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 37.42 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | -9.49 | 0.0 | 0.0 | -10.23 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
