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) | -6.09 | 0 | -0.85 | 0 | 5.9 | 156.52 | -1.56 | 0 | -6.94 | 0 | 0.1 | 400.0 | 0 | 0 | 1.36 | 2590.48 | 0.11 | -96.06 | 3.04 | -37.45 | 0.32 | 6.67 | 0.01 | 0.0 | -180.71 | 0 |
| 2022 (9) | -7.4 | 0 | 0.69 | 0 | 2.3 | 0 | 0.28 | -44.0 | -6.71 | 0 | 0.02 | 0 | 0 | 0 | 0.05 | 0 | 2.79 | -70.32 | 4.86 | -50.51 | 0.3 | 0.0 | 0.01 | 0 | -143.13 | 0 |
| 2021 (8) | 5.79 | -93.61 | -1.02 | 0 | -35.4 | 0 | 0.5 | 0.0 | 4.77 | -94.29 | 0 | 0 | 0 | 0 | -0.00 | 0 | 9.4 | -81.22 | 9.82 | -80.13 | 0.3 | -11.76 | 0 | 0 | 57.21 | -68.59 |
| 2020 (7) | 90.66 | 0 | -7.08 | 0 | -41.38 | 0 | 0.5 | 0 | 83.58 | 0 | 0.2 | 11.11 | 0 | 0 | 0.14 | -85.04 | 50.04 | 3871.43 | 49.43 | 8571.93 | 0.34 | 9.68 | 0 | 0 | 182.16 | 0 |
| 2019 (6) | -3.08 | 0 | -1.31 | 0 | 4.06 | -76.64 | -0.09 | 0 | -4.39 | 0 | 0.18 | 0 | 0 | 0 | 0.94 | 0 | 1.26 | 0 | 0.57 | 0 | 0.31 | 1450.0 | 0 | 0 | -350.00 | 0 |
| 2018 (5) | -9.32 | 0 | 0.55 | 0 | 17.38 | 356.17 | 0.7 | 0 | -8.77 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.39 | 0 | -0.49 | 0 | 0.02 | -66.67 | 0.02 | 100.0 | 0.00 | 0 |
| 2017 (4) | -7.15 | 0 | -0.27 | 0 | 3.81 | 0 | -1.45 | 0 | -7.42 | 0 | 0.06 | -57.14 | 0 | 0 | 0.22 | -76.62 | 1.54 | 201.96 | 1.44 | 1957.14 | 0.06 | 50.0 | 0.01 | -50.0 | -473.51 | 0 |
| 2016 (3) | -8.53 | 0 | 6.94 | 0 | -0.35 | 0 | -0.53 | 0 | -1.59 | 0 | 0.14 | 1300.0 | 2.57 | 0 | 0.96 | 2780.66 | 0.51 | -86.03 | 0.07 | -97.93 | 0.04 | -20.0 | 0.02 | 0.0 | -6561.54 | 0 |
| 2015 (2) | -12.06 | 0 | -3.03 | 0 | 15.11 | 20.4 | 1.57 | 0 | -15.09 | 0 | 0.01 | -99.4 | 0 | 0 | 0.03 | -99.69 | 3.65 | 280.21 | 3.38 | 576.0 | 0.05 | 25.0 | 0.02 | -81.82 | -349.57 | 0 |
| 2014 (1) | -21.42 | 0 | 15.07 | 0 | 12.55 | 0 | -2.58 | 0 | -6.35 | 0 | 1.67 | 16600.0 | -9.44 | 0 | 10.73 | 113775.34 | 0.96 | -94.39 | 0.5 | -97.04 | 0.04 | 0.0 | 0.11 | 0 | -3295.38 | 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) | -1.16 | 71.22 | 19.44 | -1.35 | 57.41 | -235.0 | 4.45 | -65.93 | 270.83 | -1.08 | -184.21 | -96.36 | -2.51 | 65.14 | -470.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.22 | -320.0 | -120.0 | 0.38 | -19.15 | -7.32 | 0.1 | 0.0 | 42.86 | 0 | 0 | 0 | -241.67 | 65.82 | 19.44 |
| 24Q2 (19) | -4.03 | 17.92 | -62.5 | -3.17 | -1409.52 | -1409.52 | 13.06 | 1574.36 | 764.9 | -0.38 | -111.11 | 66.37 | -7.2 | -40.62 | -167.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 171.43 | 120.0 | 0.47 | -18.97 | -9.62 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | -707.02 | 2.08 | -71.05 |
| 24Q1 (18) | -4.91 | -309.17 | -406.19 | -0.21 | 67.69 | 79.0 | 0.78 | -42.22 | -57.61 | -0.18 | -260.0 | -205.88 | -5.12 | -176.76 | -159.9 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.14 | -125.0 | -200.0 | 0.58 | -52.85 | -34.83 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | -722.06 | -694.26 | -622.06 |
| 23Q4 (17) | -1.2 | 16.67 | 79.63 | -0.65 | -165.0 | -141.94 | 1.35 | 12.5 | -57.41 | -0.05 | 90.91 | 68.75 | -1.85 | -320.45 | 57.37 | 0.02 | -75.0 | 0.0 | 0 | 0 | 0 | 0.66 | -87.54 | 24.92 | 0.56 | 660.0 | 137.84 | 1.23 | 200.0 | 275.71 | 0.09 | 28.57 | 12.5 | 0 | 0 | 0 | -90.91 | 69.7 | 0 |
| 23Q3 (16) | -1.44 | 41.94 | 87.11 | 1.0 | 576.19 | -34.21 | 1.2 | -20.53 | -80.58 | -0.55 | 51.33 | -292.86 | -0.44 | 83.64 | 95.44 | 0.08 | 0 | 0 | 0 | 0 | 0 | 5.33 | 0 | 0 | -0.1 | 80.0 | -127.03 | 0.41 | -21.15 | -64.96 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | -300.00 | 27.42 | 66.7 |
| 23Q2 (15) | -2.48 | -155.67 | -161.69 | -0.21 | 79.0 | 91.25 | 1.51 | -17.93 | -7.93 | -1.13 | -764.71 | -187.6 | -2.69 | -36.55 | -266.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.5 | -457.14 | -131.85 | 0.52 | -41.57 | -74.88 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -413.33 | -313.33 | -320.03 |
| 23Q1 (14) | -0.97 | 83.53 | -117.17 | -1.0 | -164.52 | -3433.33 | 1.84 | -41.96 | 121.2 | 0.17 | 206.25 | 123.61 | -1.97 | 54.61 | -134.68 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.14 | 109.46 | -93.99 | 0.89 | 227.14 | -61.64 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -100.00 | 0 | -142.3 |
| 22Q4 (13) | -5.89 | 47.27 | -466.35 | 1.55 | 1.97 | 203.92 | 3.17 | -48.71 | 196.94 | -0.16 | -14.29 | 63.64 | -4.34 | 55.03 | -718.87 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.53 | 0 | 0 | -1.48 | -500.0 | -289.47 | -0.7 | -159.83 | -150.72 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -11.17 | -377.86 | -165.32 | 1.52 | 163.33 | 35.71 | 6.18 | 276.83 | 58.87 | -0.14 | -110.85 | -170.0 | -9.65 | -695.68 | -212.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.37 | -76.43 | -35.09 | 1.17 | -43.48 | 550.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -900.81 | -579.53 | 0 |
| 22Q2 (11) | 4.02 | -28.85 | -63.09 | -2.4 | -8100.0 | -715.38 | 1.64 | 118.89 | 150.62 | 1.29 | 279.17 | 352.94 | 1.62 | -71.48 | -85.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.57 | -32.62 | -72.74 | 2.07 | -10.78 | -61.09 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 187.85 | -20.54 | -7.02 |
| 22Q1 (10) | 5.65 | 643.27 | 3666.67 | 0.03 | -94.12 | 100.99 | -8.68 | -165.44 | 73.52 | -0.72 | -63.64 | -157.6 | 5.68 | 1171.7 | 297.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.33 | 713.16 | -32.66 | 2.32 | 68.12 | -31.36 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 236.40 | 429.6 | 5337.24 |
| 21Q4 (9) | -1.04 | 75.3 | -113.21 | 0.51 | -54.46 | 113.46 | -3.27 | -184.06 | 24.48 | -0.44 | -320.0 | -136.36 | -0.53 | 82.85 | -112.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.38 | -166.67 | -122.62 | 1.38 | 630.77 | -23.33 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | -71.72 | 0 | -117.32 |
| 21Q3 (8) | -4.21 | -138.66 | -62.55 | 1.12 | 187.18 | 147.26 | 3.89 | 220.06 | 131.83 | 0.2 | 139.22 | 135.09 | -3.09 | -127.39 | 37.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.57 | -90.1 | -59.86 | -0.26 | -104.89 | -112.09 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q2 (7) | 10.89 | 7160.0 | -87.69 | 0.39 | 112.87 | 154.93 | -3.24 | 90.12 | 87.6 | -0.51 | -140.8 | -628.57 | 11.28 | 491.67 | -87.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 5.76 | 66.47 | -87.77 | 5.32 | 57.4 | -88.38 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 202.04 | 4546.94 | 4.76 |
| 21Q1 (6) | 0.15 | -98.09 | 104.89 | -3.03 | 20.05 | -1342.86 | -32.78 | -657.04 | -2641.09 | 1.25 | 3.31 | 0 | -2.88 | -170.59 | 12.2 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 3.46 | 105.95 | 2262.5 | 3.38 | 87.78 | 1190.32 | 0.07 | -30.0 | -12.5 | 0 | 0 | 0 | 4.35 | -98.95 | 0 |
| 20Q4 (5) | 7.87 | 403.86 | 431.76 | -3.79 | -59.92 | -761.36 | -4.33 | 64.57 | -250.35 | 1.21 | 312.28 | 1444.44 | 4.08 | 182.26 | 292.31 | 0.2 | 0 | 281.82 | 0 | 0 | 0 | 0.58 | 0 | 141.13 | 1.68 | 18.31 | 76.84 | 1.8 | -16.28 | 160.87 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | 414.21 | 456.64 | 115.5 |
| 20Q3 (4) | -2.59 | -102.93 | 0.0 | -2.37 | -233.8 | 0.0 | -12.22 | 53.22 | 0.0 | -0.57 | -714.29 | 0.0 | -4.96 | -105.65 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.42 | -96.99 | 0.0 | 2.15 | -95.3 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -116.14 | -160.22 | 0.0 |
| 20Q2 (3) | 88.45 | 2981.11 | 0.0 | -0.71 | -238.1 | 0.0 | -26.12 | -2124.81 | 0.0 | -0.07 | 0 | 0.0 | 87.74 | 2775.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 47.1 | 29537.5 | 0.0 | 45.78 | 14867.74 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 192.87 | 0 | 0.0 |
| 20Q1 (2) | -3.07 | -307.43 | 0.0 | -0.21 | 52.27 | 0.0 | 1.29 | -55.21 | 0.0 | 0 | 100.0 | 0.0 | -3.28 | -415.38 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 100.0 | 0.0 | -0.16 | -116.84 | 0.0 | -0.31 | -144.93 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.48 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.40 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 192.21 | 0.0 | 0.0 |
