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) | 4.7 | 0 | -1.67 | 0 | 0.9 | -81.01 | 0.05 | 0 | 3.03 | 0 | 1.66 | -32.79 | 0.07 | 16.67 | 4.41 | -36.36 | 2.49 | -19.42 | 2.33 | -32.85 | 1.25 | 3.31 | 0.18 | -18.18 | 125.00 | 0 |
| 2022 (9) | -2.63 | 0 | -1.44 | 0 | 4.74 | 0 | -0.07 | 0 | -4.07 | 0 | 2.47 | 66.89 | 0.06 | -95.2 | 6.93 | 15.88 | 3.09 | 80.7 | 3.47 | 257.73 | 1.21 | 9.01 | 0.22 | 37.5 | -53.67 | 0 |
| 2021 (8) | -0.73 | 0 | -0.36 | 0 | -0.62 | 0 | 0.03 | 0 | -1.09 | 0 | 1.48 | 80.49 | 1.25 | 1288.89 | 5.98 | 19.04 | 1.71 | 0 | 0.97 | 0 | 1.11 | 11.0 | 0.16 | 23.08 | -32.59 | 0 |
| 2020 (7) | 1.51 | 132.31 | -0.9 | 0 | 0.12 | -80.95 | -0.02 | 0 | 0.61 | 0 | 0.82 | -28.7 | 0.09 | 0 | 5.02 | -3.85 | -0.88 | 0 | -0.82 | 0 | 1.0 | -0.99 | 0.13 | 8.33 | 487.10 | 754.29 |
| 2019 (6) | 0.65 | 0 | -1.46 | 0 | 0.63 | -28.41 | -0.19 | 0 | -0.81 | 0 | 1.15 | 101.75 | -0.26 | 0 | 5.22 | 81.23 | 0.45 | 0 | 0.01 | 0 | 1.01 | 0.0 | 0.12 | -42.86 | 57.02 | 0 |
| 2018 (5) | -2.03 | 0 | -0.36 | 0 | 0.88 | -50.28 | 0.18 | 157.14 | -2.39 | 0 | 0.57 | -10.94 | -0.13 | 0 | 2.88 | 8.2 | -2.68 | 0 | -2.32 | 0 | 1.01 | 0.0 | 0.21 | 23.53 | 0.00 | 0 |
| 2017 (4) | 1.25 | -76.46 | -2.87 | 0 | 1.77 | 0 | 0.07 | 0 | -1.62 | 0 | 0.64 | -11.11 | -1.99 | 0 | 2.66 | 1.1 | -1.02 | 0 | -0.91 | 0 | 1.01 | -4.72 | 0.17 | 21.43 | 462.96 | 14.21 |
| 2016 (3) | 5.31 | 5800.0 | 0.69 | 0 | -2.12 | 0 | -0.03 | 0 | 6.0 | 0 | 0.72 | -77.07 | -0.32 | 0 | 2.63 | -72.09 | 0.28 | -85.79 | 0.11 | -94.79 | 1.06 | 1.92 | 0.14 | -6.67 | 405.34 | 14762.6 |
| 2015 (2) | 0.09 | -98.33 | -1.91 | 0 | 0.78 | 0 | -0.14 | 0 | -1.82 | 0 | 3.14 | 214.0 | -0.1 | 0 | 9.44 | 238.92 | 1.97 | -64.5 | 2.11 | -60.63 | 1.04 | 28.4 | 0.15 | -16.67 | 2.73 | -96.79 |
| 2014 (1) | 5.39 | 8.67 | -3.2 | 0 | -2.92 | 0 | 0.25 | 0 | 2.19 | 26.59 | 1.0 | -6.54 | -0.32 | 0 | 2.79 | -14.43 | 5.55 | 36.03 | 5.36 | 50.14 | 0.81 | 19.12 | 0.18 | 0.0 | 84.88 | -24.19 |
| 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) | -0.22 | -122.45 | -1000.0 | -1.1 | -10.0 | -254.84 | -0.1 | 92.0 | 96.88 | -0.15 | 46.43 | -1600.0 | -1.32 | -6500.0 | -300.0 | 1.26 | 306.45 | 270.59 | 0.22 | 135.48 | 340.0 | 9.35 | 241.02 | 201.03 | 1.36 | 51.11 | 94.29 | 1.03 | 15.73 | 5.1 | 0.35 | 6.06 | 20.69 | 0.05 | 0.0 | 25.0 | -15.38 | -119.94 | -907.69 |
| 24Q2 (19) | 0.98 | 27.27 | -47.31 | -1.0 | -100.0 | -170.27 | -1.25 | -58.23 | -1685.71 | -0.28 | -800.0 | -1300.0 | -0.02 | -107.41 | -101.34 | 0.31 | 63.16 | -3.12 | -0.62 | -148.0 | -3000.0 | 2.74 | 21.32 | -26.77 | 0.9 | 200.0 | 150.0 | 0.89 | 30.88 | 97.78 | 0.33 | -2.94 | 0.0 | 0.05 | 0.0 | 0.0 | 77.17 | 7.23 | -65.57 |
| 24Q1 (18) | 0.77 | -62.07 | -8.33 | -0.5 | 28.57 | -72.41 | -0.79 | -186.81 | -124.23 | 0.04 | 100.0 | 33.33 | 0.27 | -79.7 | -50.91 | 0.19 | -64.81 | -58.7 | -0.25 | -150.0 | -278.57 | 2.26 | -54.94 | -63.66 | 0.3 | -69.7 | -31.82 | 0.68 | 65.85 | 36.0 | 0.34 | 6.25 | 13.33 | 0.05 | 25.0 | 0.0 | 71.96 | -72.7 | -27.18 |
| 23Q4 (17) | 2.03 | 10250.0 | 776.67 | -0.7 | -125.81 | -70.73 | 0.91 | 128.44 | 225.0 | 0.02 | 100.0 | 128.57 | 1.33 | 503.03 | 287.32 | 0.54 | 58.82 | -18.18 | -0.1 | -300.0 | -137.04 | 5.01 | 61.48 | -16.66 | 0.99 | 41.43 | -24.43 | 0.41 | -58.16 | -49.38 | 0.32 | 10.34 | 3.23 | 0.04 | 0.0 | -20.0 | 263.64 | 17368.18 | 1128.18 |
| 23Q3 (16) | -0.02 | -101.08 | 98.32 | -0.31 | 16.22 | 3.12 | -3.2 | -4471.43 | -224.51 | 0.01 | 150.0 | 102.22 | -0.33 | -122.15 | 78.15 | 0.34 | 6.25 | -37.04 | 0.05 | 350.0 | -73.68 | 3.11 | -17.04 | -46.98 | 0.7 | 94.44 | -1.41 | 0.98 | 117.78 | -16.95 | 0.29 | -12.12 | -3.33 | 0.04 | -20.0 | -33.33 | -1.53 | -100.68 | 98.02 |
| 23Q2 (15) | 1.86 | 121.43 | 77.14 | -0.37 | -27.59 | 76.58 | -0.07 | -102.15 | 61.11 | -0.02 | -166.67 | -104.26 | 1.49 | 170.91 | 381.13 | 0.32 | -30.43 | -62.35 | -0.02 | -114.29 | 0.0 | 3.74 | -39.79 | -68.43 | 0.36 | -18.18 | 44.0 | 0.45 | -10.0 | -44.44 | 0.33 | 10.0 | 6.45 | 0.05 | 0.0 | -16.67 | 224.10 | 126.76 | 151.84 |
| 23Q1 (14) | 0.84 | 380.0 | 138.53 | -0.29 | 29.27 | -133.72 | 3.26 | 1064.29 | 56.73 | 0.03 | 142.86 | 250.0 | 0.55 | 177.46 | 141.67 | 0.46 | -30.3 | 12.2 | 0.14 | -48.15 | 137.84 | 6.22 | 3.32 | 25.84 | 0.44 | -66.41 | -45.68 | 0.5 | -38.27 | -25.37 | 0.3 | -3.23 | 0.0 | 0.05 | 0.0 | 0.0 | 98.82 | 485.41 | 146.24 |
| 22Q4 (13) | -0.3 | 74.79 | -127.52 | -0.41 | -28.12 | 25.45 | 0.28 | -89.11 | 159.57 | -0.07 | 84.44 | -450.0 | -0.71 | 52.98 | -231.48 | 0.66 | 22.22 | 78.38 | 0.27 | 42.11 | 400.0 | 6.02 | 2.72 | 39.03 | 1.31 | 84.51 | 11.02 | 0.81 | -31.36 | -7.95 | 0.31 | 3.33 | 19.23 | 0.05 | -16.67 | 0.0 | -25.64 | 66.82 | -127.99 |
| 22Q3 (12) | -1.19 | -213.33 | 17.93 | -0.32 | 79.75 | 41.82 | 2.57 | 1527.78 | 2076.92 | -0.45 | -195.74 | -1225.0 | -1.51 | -184.91 | 24.5 | 0.54 | -36.47 | 116.0 | 0.19 | 1050.0 | 173.08 | 5.86 | -50.6 | 34.24 | 0.71 | 184.0 | 545.45 | 1.18 | 45.68 | 1375.0 | 0.3 | -3.23 | 3.45 | 0.06 | 0.0 | 50.0 | -77.27 | -186.84 | 78.15 |
| 22Q2 (11) | 1.05 | 148.17 | 350.0 | -1.58 | -283.72 | -731.58 | -0.18 | -108.65 | -113.24 | 0.47 | 2450.0 | 1040.0 | -0.53 | 59.85 | 13.11 | 0.85 | 107.32 | 80.85 | -0.02 | 94.59 | -108.7 | 11.85 | 139.99 | 33.68 | 0.25 | -69.14 | 25.0 | 0.81 | 20.9 | 910.0 | 0.31 | 3.33 | 10.71 | 0.06 | 20.0 | 50.0 | 88.98 | 141.63 | 146.61 |
| 22Q1 (10) | -2.18 | -300.0 | -3733.33 | 0.86 | 256.36 | -7.53 | 2.08 | 542.55 | 251.82 | -0.02 | -200.0 | -200.0 | -1.32 | -344.44 | -233.33 | 0.41 | 10.81 | 5.13 | -0.37 | -311.11 | -127.01 | 4.94 | 14.15 | -34.39 | 0.81 | -31.36 | 252.17 | 0.67 | -23.86 | 570.0 | 0.3 | 15.38 | 11.11 | 0.05 | 0.0 | 25.0 | -213.73 | -333.33 | -1560.46 |
| 21Q4 (9) | 1.09 | 175.17 | -19.85 | -0.55 | 0.0 | -111.54 | -0.47 | -261.54 | 61.79 | 0.02 | -50.0 | 300.0 | 0.54 | 127.0 | -50.91 | 0.37 | 48.0 | 42.31 | -0.09 | 65.38 | -181.82 | 4.33 | -0.81 | -8.46 | 1.18 | 972.73 | 140.82 | 0.88 | 1000.0 | 780.0 | 0.26 | -10.34 | 0.0 | 0.05 | 25.0 | 66.67 | 91.60 | 125.9 | -73.73 |
| 21Q3 (8) | -1.45 | -245.24 | -3525.0 | -0.55 | -189.47 | -96.43 | -0.13 | -109.56 | -152.0 | 0.04 | 180.0 | 0 | -2.0 | -227.87 | -525.0 | 0.25 | -46.81 | 0.0 | -0.26 | -213.04 | 0 | 4.36 | -50.8 | -27.92 | 0.11 | -45.0 | 150.0 | 0.08 | 180.0 | 500.0 | 0.29 | 3.57 | 16.0 | 0.04 | 0.0 | 33.33 | -353.66 | -85.25 | -2198.78 |
| 21Q2 (7) | -0.42 | -800.0 | -250.0 | -0.19 | -120.43 | -11.76 | 1.36 | 199.27 | 2.26 | -0.05 | -350.0 | 0 | -0.61 | -161.62 | -110.34 | 0.47 | 20.51 | 113.64 | 0.23 | -83.21 | 187.5 | 8.87 | 17.78 | 5.61 | 0.2 | -13.04 | 130.77 | -0.1 | -200.0 | 84.13 | 0.28 | 3.7 | 12.0 | 0.04 | 0.0 | 33.33 | -190.91 | -1404.55 | 0 |
| 21Q1 (6) | 0.06 | -95.59 | -80.65 | 0.93 | 457.69 | 589.47 | -1.37 | -11.38 | -522.73 | 0.02 | 300.0 | 0 | 0.99 | -10.0 | 725.0 | 0.39 | 50.0 | 387.5 | 1.37 | 1145.45 | 1470.0 | 7.53 | 59.27 | 284.92 | 0.23 | -53.06 | 146.0 | 0.1 | 0.0 | 137.04 | 0.27 | 3.85 | 12.5 | 0.04 | 33.33 | 33.33 | 14.63 | -95.8 | 0 |
| 20Q4 (5) | 1.36 | 3500.0 | 130.51 | -0.26 | 7.14 | 44.68 | -1.23 | -592.0 | -278.26 | -0.01 | 0 | 0 | 1.1 | 443.75 | 816.67 | 0.26 | 4.0 | -59.38 | 0.11 | 0 | -50.0 | 4.73 | -21.91 | -64.1 | 0.49 | 322.73 | 206.25 | 0.1 | 600.0 | 433.33 | 0.26 | 4.0 | 0.0 | 0.03 | 0.0 | 0.0 | 348.72 | 2366.67 | 53.67 |
| 20Q3 (4) | -0.04 | 66.67 | 0.0 | -0.28 | -64.71 | 0.0 | 0.25 | -81.2 | 0.0 | 0 | 0 | 0.0 | -0.32 | -10.34 | 0.0 | 0.25 | 13.64 | 0.0 | 0 | -100.0 | 0.0 | 6.05 | -27.91 | 0.0 | -0.22 | 66.15 | 0.0 | -0.02 | 96.83 | 0.0 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -15.38 | 0 | 0.0 |
| 20Q2 (3) | -0.12 | -138.71 | 0.0 | -0.17 | 10.53 | 0.0 | 1.33 | 704.55 | 0.0 | 0 | 0 | 0.0 | -0.29 | -341.67 | 0.0 | 0.22 | 175.0 | 0.0 | 0.08 | 180.0 | 0.0 | 8.40 | 329.29 | 0.0 | -0.65 | -30.0 | 0.0 | -0.63 | -133.33 | 0.0 | 0.25 | 4.17 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.31 | -47.46 | 0.0 | -0.19 | 59.57 | 0.0 | -0.22 | -131.88 | 0.0 | 0 | 0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.08 | -87.5 | 0.0 | -0.1 | -145.45 | 0.0 | 1.96 | -85.15 | 0.0 | -0.5 | -412.5 | 0.0 | -0.27 | -800.0 | 0.0 | 0.24 | -7.69 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 13.17 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 226.92 | 0.0 | 0.0 |
