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) | -0.61 | 0 | -2.18 | 0 | -5.07 | 0 | 0.02 | 0 | -2.79 | 0 | 1.55 | 19.23 | 0 | 0 | 10.45 | 73.02 | -1.96 | 0 | -1.75 | 0 | 0.78 | 39.29 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 5.43 | 79.8 | 10.4 | 0 | -2.87 | 0 | -0.02 | 0 | 15.83 | 0 | 1.3 | -10.34 | 0 | 0 | 6.04 | -18.68 | 3.58 | 37.16 | 5.5 | 124.49 | 0.56 | 36.59 | 0 | 0 | 89.60 | -14.55 |
| 2021 (8) | 3.02 | 61.5 | -10.8 | 0 | 6.21 | 0 | -0.05 | 0 | -7.78 | 0 | 1.45 | 9.02 | 0 | 0 | 7.43 | 3.1 | 2.61 | 19.72 | 2.45 | 11.36 | 0.41 | 10.81 | 0.02 | -50.0 | 104.86 | 46.36 |
| 2020 (7) | 1.87 | 0 | -2.2 | 0 | -0.19 | 0 | -0.02 | 0 | -0.33 | 0 | 1.33 | 20.91 | 0 | 0 | 7.20 | -11.05 | 2.18 | 0 | 2.2 | 0 | 0.37 | -2.63 | 0.04 | 33.33 | 71.65 | 0 |
| 2019 (6) | -0.7 | 0 | -2.0 | 0 | -8.48 | 0 | 0.09 | 800.0 | -2.7 | 0 | 1.1 | 254.84 | 0 | 0 | 8.10 | 384.18 | -1.09 | 0 | -3.97 | 0 | 0.38 | 26.67 | 0.03 | 200.0 | 0.00 | 0 |
| 2018 (5) | 2.47 | 292.06 | -1.2 | 0 | 7.75 | 65.95 | 0.01 | -83.33 | 1.27 | 115.25 | 0.31 | 675.0 | 0 | 0 | 1.67 | 584.24 | 1.26 | 100.0 | 1.77 | 0 | 0.3 | -61.54 | 0.01 | 0 | 118.75 | 1.79 |
| 2017 (4) | 0.63 | 117.24 | -0.04 | 0 | 4.67 | 0 | 0.06 | 50.0 | 0.59 | -82.6 | 0.04 | -50.0 | 0 | 0 | 0.24 | -55.62 | 0.63 | 21.15 | -0.24 | 0 | 0.78 | -37.6 | 0 | 0 | 116.67 | -83.91 |
| 2016 (3) | 0.29 | 0 | 3.1 | 98.72 | -2.25 | 0 | 0.04 | 0 | 3.39 | 0 | 0.08 | 300.0 | 0 | 0 | 0.55 | 294.49 | 0.52 | 0 | -1.21 | 0 | 1.25 | -35.57 | 0 | 0 | 725.00 | 0 |
| 2015 (2) | -2.81 | 0 | 1.56 | -69.88 | -2.24 | 0 | -1.49 | 0 | -1.25 | 0 | 0.02 | -93.55 | 0 | 0 | 0.14 | -92.6 | -5.43 | 0 | -9.88 | 0 | 1.94 | -40.31 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -3.81 | 0 | 5.18 | 19.91 | -1.59 | 0 | -0.68 | 0 | 1.37 | 20.18 | 0.31 | -62.65 | 0 | 0 | 1.89 | -60.51 | -8.12 | 0 | -4.06 | 0 | 3.25 | -16.67 | 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) | 1.02 | 245.71 | 180.95 | -0.74 | 72.49 | 31.48 | -0.97 | -130.95 | 51.98 | 0.03 | 50.0 | 0 | 0.28 | 108.26 | 111.97 | 0.83 | 20.29 | 5.06 | 0 | 0 | 0 | 15.81 | 9.06 | -18.55 | 0.35 | 105.88 | 212.9 | 0.31 | 6.9 | 542.86 | 0.23 | 4.55 | 9.52 | 0 | 0 | 0 | 188.89 | 237.62 | 120.99 |
| 24Q2 (19) | -0.7 | -9.38 | -341.38 | -2.69 | -144.24 | -1394.44 | -0.42 | 10.64 | -75.0 | 0.02 | 150.0 | 300.0 | -3.39 | -162.32 | -3181.82 | 0.69 | 187.5 | 86.49 | 0 | 0 | 0 | 14.50 | 112.61 | 45.35 | 0.17 | 143.59 | 194.44 | 0.29 | 390.0 | 866.67 | 0.22 | 0.0 | 22.22 | 0 | 0 | 0 | -137.25 | 74.26 | -199.39 |
| 24Q1 (18) | -0.64 | -6300.0 | -272.97 | 6.08 | 4442.86 | 879.49 | -0.47 | 4.08 | 79.65 | -0.04 | -233.33 | 0 | 5.44 | 3726.67 | 1426.83 | 0.24 | 33.33 | 14.29 | 0 | 0 | 0 | 6.82 | 18.56 | 27.27 | -0.39 | 64.22 | -2.63 | -0.1 | 91.94 | 78.72 | 0.22 | 0.0 | 29.41 | 0 | 0 | 0 | -533.33 | 0 | 0 |
| 23Q4 (17) | -0.01 | 99.21 | -101.33 | -0.14 | 87.04 | 84.95 | -0.49 | 75.74 | 12.5 | 0.03 | 0 | 200.0 | -0.15 | 93.59 | 16.67 | 0.18 | -77.22 | -59.09 | 0 | 0 | 0 | 5.75 | -70.37 | -34.78 | -1.09 | -251.61 | -241.56 | -1.24 | -1671.43 | -348.0 | 0.22 | 4.76 | 46.67 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -1.26 | -534.48 | -185.14 | -1.08 | -500.0 | -121.14 | -2.02 | -741.67 | -40.28 | 0 | 100.0 | 100.0 | -2.34 | -2227.27 | -135.51 | 0.79 | 113.51 | 68.09 | 0 | 0 | 0 | 19.41 | 94.63 | 128.38 | -0.31 | -72.22 | -131.63 | -0.07 | -333.33 | -103.52 | 0.21 | 16.67 | 50.0 | 0 | 0 | 0 | -900.00 | -751.72 | -1395.27 |
| 23Q2 (15) | 0.29 | -21.62 | -84.66 | -0.18 | 76.92 | -102.88 | -0.24 | 89.61 | -4.35 | -0.01 | 0 | 0 | 0.11 | 126.83 | -98.65 | 0.37 | 76.19 | 48.0 | 0 | 0 | 0 | 9.97 | 86.16 | 129.38 | -0.18 | 52.63 | -117.48 | 0.03 | 106.38 | -98.21 | 0.18 | 5.88 | 28.57 | 0 | 0 | 0 | 138.10 | 0 | 32.98 |
| 23Q1 (14) | 0.37 | -50.67 | -71.54 | -0.78 | 16.13 | -1850.0 | -2.31 | -312.5 | -260.94 | 0 | -100.0 | 100.0 | -0.41 | -127.78 | -132.54 | 0.21 | -52.27 | 50.0 | 0 | 0 | 0 | 5.36 | -39.25 | 100.89 | -0.38 | -149.35 | -146.91 | -0.47 | -194.0 | -135.34 | 0.17 | 13.33 | 30.77 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 0.75 | -49.32 | -69.39 | -0.93 | -118.2 | 83.6 | -0.56 | 61.11 | -219.15 | 0.01 | 200.0 | 200.0 | -0.18 | -102.73 | 94.41 | 0.44 | -6.38 | -4.35 | 0 | 0 | 0 | 8.82 | 3.75 | 1.59 | 0.77 | -21.43 | -18.95 | 0.5 | -74.87 | -39.76 | 0.15 | 7.14 | 25.0 | 0 | 0 | 0 | 115.38 | 66.06 | -55.26 |
| 22Q3 (12) | 1.48 | -21.69 | 878.95 | 5.11 | -18.24 | 222.25 | -1.44 | -526.09 | -127.38 | -0.01 | 0 | 88.89 | 6.59 | -19.04 | 250.8 | 0.47 | 88.0 | 46.88 | 0 | 0 | 0 | 8.50 | 95.48 | 41.3 | 0.98 | -4.85 | 0.0 | 1.99 | 18.45 | 109.47 | 0.14 | 0.0 | 27.27 | 0 | 0 | 0 | 69.48 | -33.09 | 487.65 |
| 22Q2 (11) | 1.89 | 45.38 | 6400.0 | 6.25 | 15725.0 | 216.39 | -0.23 | 64.06 | -143.4 | 0 | 100.0 | -100.0 | 8.14 | 546.03 | 250.74 | 0.25 | 78.57 | 2600.0 | 0 | 0 | 0 | 4.35 | 63.04 | 2178.26 | 1.03 | 27.16 | 74.58 | 1.68 | 26.32 | 600.0 | 0.14 | 7.69 | 40.0 | 0 | 0 | -100.0 | 103.85 | 16.63 | 1311.54 |
| 22Q1 (10) | 1.3 | -46.94 | 62.5 | -0.04 | 99.29 | -100.9 | -0.64 | -236.17 | -1180.0 | -0.01 | 0.0 | -133.33 | 1.26 | 139.13 | -75.86 | 0.14 | -69.57 | -79.41 | 0 | 0 | 0 | 2.67 | -69.28 | -83.88 | 0.81 | -14.74 | 800.0 | 1.33 | 60.24 | 202.27 | 0.13 | 8.33 | 44.44 | 0 | 0 | -100.0 | 89.04 | -65.47 | -39.9 |
| 21Q4 (9) | 2.45 | 1389.47 | 620.59 | -5.67 | -35.65 | -270.59 | 0.47 | -91.06 | 1040.0 | -0.01 | 88.89 | 0 | -3.22 | 26.32 | -170.59 | 0.46 | 43.75 | 4700.0 | 0 | 0 | 0 | 8.68 | 44.29 | 3927.55 | 0.95 | -3.06 | 179.41 | 0.83 | -12.63 | -47.13 | 0.12 | 9.09 | 20.0 | 0 | 0 | -100.0 | 257.89 | 1538.78 | 1174.3 |
| 21Q3 (8) | -0.19 | -533.33 | -280.0 | -4.18 | 22.16 | -8260.0 | 5.26 | 892.45 | 10620.0 | -0.09 | -1000.0 | 0 | -4.37 | 19.07 | -4270.0 | 0.32 | 3300.0 | -47.54 | 0 | 0 | 0 | 6.02 | 2975.19 | -51.68 | 0.98 | 66.1 | 30.67 | 0.95 | 295.83 | -69.45 | 0.11 | 10.0 | 22.22 | 0 | -100.0 | -100.0 | -17.92 | -109.12 | -1050.75 |
| 21Q2 (7) | -0.03 | -103.75 | -102.17 | -5.37 | -221.49 | -913.21 | 0.53 | 1160.0 | 1160.0 | 0.01 | -66.67 | 133.33 | -5.4 | -203.45 | -735.29 | -0.01 | -101.47 | -101.54 | 0 | 0 | 0 | -0.21 | -101.26 | -101.67 | 0.59 | 555.56 | -39.18 | 0.24 | -45.45 | 117.02 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | -8.57 | -105.79 | 0 |
| 21Q1 (6) | 0.8 | 135.29 | 321.05 | 4.42 | 388.89 | 5011.11 | -0.05 | 0.0 | 0.0 | 0.03 | 0 | 0 | 5.22 | 538.66 | 5120.0 | 0.68 | 6900.0 | 655.56 | 0 | 0 | 0 | 16.55 | 7396.35 | 629.82 | 0.09 | -73.53 | -18.18 | 0.44 | -71.97 | 141.51 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 148.15 | 632.03 | 0 |
| 20Q4 (5) | 0.34 | 780.0 | 142.86 | -1.53 | -2960.0 | -3.38 | -0.05 | 0.0 | 89.13 | 0 | 0 | -100.0 | -1.19 | -1090.0 | 11.19 | -0.01 | -101.64 | -101.22 | 0 | 0 | 0 | -0.23 | -101.82 | -101.08 | 0.34 | -54.67 | 161.54 | 1.57 | -49.52 | 214.6 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | 20.24 | 1399.29 | 0 |
| 20Q3 (4) | -0.05 | -103.62 | 0.0 | -0.05 | 90.57 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | -0.1 | -111.76 | 0.0 | 0.61 | -6.15 | 0.0 | 0 | 0 | 0.0 | 12.45 | -0.79 | 0.0 | 0.75 | -22.68 | 0.0 | 3.11 | 320.57 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.56 | 0 | 0.0 |
| 20Q2 (3) | 1.38 | 626.32 | 0.0 | -0.53 | -488.89 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0 | 0.0 | 0.85 | 750.0 | 0.0 | 0.65 | 622.22 | 0.0 | 0 | 0 | 0.0 | 12.55 | 453.52 | 0.0 | 0.97 | 781.82 | 0.0 | -1.41 | -33.02 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.19 | 35.71 | 0.0 | -0.09 | 93.92 | 0.0 | -0.05 | 89.13 | 0.0 | 0 | -100.0 | 0.0 | 0.1 | 107.46 | 0.0 | 0.09 | -89.02 | 0.0 | 0 | 0 | 0.0 | 2.27 | -89.16 | 0.0 | 0.11 | -15.38 | 0.0 | -1.06 | 22.63 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -1.34 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 20.92 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
