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) | -11.7 | 0 | -1.64 | 0 | 7.17 | 271.5 | -2.48 | 0 | -13.34 | 0 | 0.01 | 0.0 | 0 | 0 | 0.45 | -8.97 | -0.86 | 0 | -2.46 | 0 | 0.58 | -1.69 | 0.01 | 0 | 0.00 | 0 |
| 2022 (9) | -8.86 | 0 | -0.05 | 0 | 1.93 | 0 | -1.63 | 0 | -8.91 | 0 | 0.01 | -50.0 | 0 | 0 | 0.49 | 95.32 | -0.79 | 0 | -1.51 | 0 | 0.59 | 3.51 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 1.16 | -70.85 | 0.11 | 450.0 | -2.26 | 0 | -0.58 | 0 | 1.27 | -68.25 | 0.02 | 100.0 | 0 | 0 | 0.25 | 237.45 | 0.86 | -74.25 | 0.44 | -81.03 | 0.57 | -1.72 | 0 | 0 | 114.85 | -16.31 |
| 2020 (7) | 3.98 | 0 | 0.02 | 0 | -5.73 | 0 | -1.0 | 0 | 4.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0.07 | 29.37 | 3.34 | -31.13 | 2.32 | -47.27 | 0.58 | 11.54 | 0 | 0 | 137.24 | 0 |
| 2019 (6) | -1.93 | 0 | -0.1 | 0 | 6.36 | 0 | -0.04 | 0 | -2.03 | 0 | 0.01 | -88.89 | 0 | 0 | 0.06 | -74.64 | 4.85 | -57.57 | 4.4 | -55.38 | 0.52 | 940.0 | 0 | 0 | -39.23 | 0 |
| 2018 (5) | 12.3 | 0 | 0.05 | -95.15 | -4.9 | 0 | 2.86 | 521.74 | 12.35 | 0 | 0.09 | 0 | 0 | 0 | 0.23 | 0 | 11.43 | 893.91 | 9.86 | 3186.67 | 0.05 | 0.0 | 0 | 0 | 124.12 | 0 |
| 2017 (4) | -3.4 | 0 | 1.03 | 0 | 3.92 | 0 | 0.46 | 17.95 | -2.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.15 | 238.24 | 0.3 | 0 | 0.05 | -16.67 | 0 | 0 | -971.43 | 0 |
| 2016 (3) | -1.12 | 0 | -0.44 | 0 | -6.6 | 0 | 0.39 | -70.68 | -1.56 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.34 | -95.58 | -0.56 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 6.34 | 0 | -0.26 | 0 | 0.58 | -96.2 | 1.33 | 0 | 6.08 | 0 | 0.01 | 0.0 | 0 | 0 | 0.03 | -99.05 | 7.7 | 0 | 6.07 | 0 | 0.06 | -14.29 | 0.01 | 0.0 | 103.26 | 0 |
| 2014 (1) | -14.27 | 0 | 0.32 | -97.88 | 15.25 | 0 | -0.8 | 0 | -13.95 | 0 | 0.01 | 0 | 0 | 0 | 2.70 | 0 | -1.94 | 0 | -2.03 | 0 | 0.07 | -30.0 | 0.01 | 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) | 1.76 | -51.65 | 182.63 | -0.95 | 35.37 | -4650.0 | 0.77 | 131.43 | 11.59 | -0.45 | 82.35 | 8.16 | 0.81 | -62.67 | 137.67 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.14 | -17.84 | 0 | 1.62 | 82.02 | 1257.14 | 0.89 | 41.27 | 271.15 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 169.23 | -63.74 | 0 |
| 24Q2 (19) | 3.64 | 225.52 | 186.67 | -1.47 | -194.0 | -3040.0 | -2.45 | -173.57 | -179.29 | -2.55 | -339.66 | -298.44 | 2.17 | 163.82 | 152.29 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.17 | 0 | 0 | 0.89 | 486.96 | 568.42 | 0.63 | 210.53 | 198.44 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 466.67 | 0 | 0 |
| 24Q1 (18) | -2.9 | -84.71 | 23.48 | -0.5 | 70.06 | 0 | 3.33 | 274.16 | 33.73 | -0.58 | 37.63 | -23.4 | -3.4 | -4.94 | 10.29 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.23 | 28.12 | -15.0 | -0.57 | 25.0 | -5.56 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -1.57 | 26.29 | 27.31 | -1.67 | -8250.0 | -2683.33 | 0.89 | 28.99 | -61.47 | -0.93 | -89.8 | -63.16 | -3.24 | -50.7 | -45.95 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.72 | 0 | 0 | -0.32 | -128.57 | -45.45 | -0.76 | -46.15 | -46.15 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -2.13 | 49.29 | 26.3 | -0.02 | -140.0 | -200.0 | 0.69 | -77.67 | -28.87 | -0.49 | 23.44 | 20.97 | -2.15 | 48.19 | 25.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 26.32 | 26.32 | -0.52 | 18.75 | -79.31 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -4.2 | -10.82 | -115.38 | 0.05 | 0 | 0 | 3.09 | 24.1 | 332.33 | -0.64 | -36.17 | -33.33 | -4.15 | -9.5 | -112.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | 5.0 | 9.52 | -0.64 | -18.52 | -48.84 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -3.79 | -75.46 | -103.76 | 0 | 100.0 | 0 | 2.49 | 7.79 | 8400.0 | -0.47 | 17.54 | -1275.0 | -3.79 | -70.72 | -103.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | 9.09 | -17.65 | -0.54 | -3.85 | -107.69 | 0.15 | -6.25 | 7.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -2.16 | 25.26 | -800.0 | -0.06 | -400.0 | 0 | 2.31 | 138.14 | 527.78 | -0.57 | 8.06 | 12.31 | -2.22 | 22.65 | -825.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | -15.79 | -144.44 | -0.52 | -79.31 | -188.89 | 0.16 | 6.67 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -2.89 | -48.21 | -1104.17 | 0.02 | 0 | 0.0 | 0.97 | 172.93 | 251.56 | -0.62 | -29.17 | -588.89 | -2.87 | -47.18 | -1204.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | 9.52 | -375.0 | -0.29 | 32.56 | -141.67 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -1.95 | -4.84 | -1672.73 | 0 | 0 | -100.0 | -1.33 | -4333.33 | -216.67 | -0.48 | -1300.0 | -318.18 | -1.95 | -4.84 | -6600.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.21 | -23.53 | -187.5 | -0.43 | -65.38 | -407.14 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -1.86 | -675.0 | -206.29 | 0 | 0 | 100.0 | -0.03 | 94.44 | 95.52 | 0.04 | 106.15 | 166.67 | -1.86 | -675.0 | -208.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | -88.89 | -122.97 | -0.26 | -44.44 | -143.33 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | -0.24 | 0.0 | -106.43 | 0 | -100.0 | 0 | -0.54 | 15.62 | 64.94 | -0.65 | -622.22 | -1028.57 | -0.24 | -9.09 | -106.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -125.0 | -104.5 | -0.18 | -50.0 | -110.53 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -0.24 | -118.18 | -163.16 | 0.02 | -85.71 | 300.0 | -0.64 | -52.38 | -633.33 | -0.09 | -140.91 | -12.5 | -0.22 | -833.33 | -159.46 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.04 | -116.67 | -109.09 | -0.12 | -185.71 | -137.5 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | -1200.00 | -2954.55 | -1584.21 |
| 21Q2 (7) | -0.11 | -106.29 | 90.98 | 0.14 | 450.0 | 250.0 | -0.42 | 37.31 | -700.0 | 0.22 | 466.67 | 123.16 | 0.03 | -98.25 | 102.54 | 0.01 | 0.0 | 0 | 0 | 0 | -100.0 | 0.54 | 103.24 | 0 | 0.24 | -67.57 | 50.0 | 0.14 | -76.67 | 227.27 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | -39.29 | -116.61 | 98.71 |
| 21Q1 (6) | 1.75 | -53.08 | 60.55 | -0.04 | 0 | -100.0 | -0.67 | 56.49 | 84.74 | -0.06 | -185.71 | -50.0 | 1.71 | -54.16 | 59.81 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0 | 0.74 | -63.0 | -1.33 | 0.6 | -64.91 | 50.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 236.49 | 17.29 | 17.16 |
| 20Q4 (5) | 3.73 | 881.58 | 2764.29 | 0 | 100.0 | 100.0 | -1.54 | -1383.33 | -163.64 | 0.07 | 187.5 | -56.25 | 3.73 | 908.11 | 2063.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.0 | 354.55 | 166.67 | 1.71 | 434.38 | 159.09 | 0.14 | -6.67 | -61.11 | 0 | 0 | 0 | 201.62 | 149.37 | 1568.96 |
| 20Q3 (4) | 0.38 | 131.15 | 0.0 | -0.01 | -125.0 | 0.0 | 0.12 | 71.43 | 0.0 | -0.08 | 91.58 | 0.0 | 0.37 | 131.36 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.44 | 175.0 | 0.0 | 0.32 | 390.91 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 80.85 | 102.65 | 0.0 |
| 20Q2 (3) | -1.22 | -211.93 | 0.0 | 0.04 | 300.0 | 0.0 | 0.07 | 101.59 | 0.0 | -0.95 | -2275.0 | 0.0 | -1.18 | -210.28 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.16 | -78.67 | 0.0 | -0.11 | -127.5 | 0.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0.0 | -3050.00 | -1611.01 | 0.0 |
| 20Q1 (2) | 1.09 | 878.57 | 0.0 | -0.02 | 60.0 | 0.0 | -4.39 | -281.4 | 0.0 | -0.04 | -125.0 | 0.0 | 1.07 | 663.16 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.4 | -39.39 | 0.0 | 0.14 | -61.11 | 0.0 | 0 | 0 | 0.0 | 201.85 | 1570.63 | 0.0 |
| 19Q4 (1) | -0.14 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -13.73 | 0.0 | 0.0 |
