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) | 6.8 | 0 | -1.04 | 0 | -2.22 | 0 | -0.92 | 0 | 5.76 | 0 | 0.1 | -9.09 | 0 | 0 | 0.12 | -27.78 | 1.5 | 0 | 1.74 | 0 | 0.59 | 18.0 | 0.01 | 0 | 290.60 | 0 |
| 2022 (9) | -4.41 | 0 | 1.51 | -72.69 | -2.81 | 0 | -0.8 | 0 | -2.9 | 0 | 0.11 | 120.0 | -0.03 | 0 | 0.16 | 158.09 | -7.64 | 0 | -7.73 | 0 | 0.5 | 8.7 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -6.43 | 0 | 5.53 | 7.59 | 3.83 | 0 | 0.52 | 246.67 | -0.9 | 0 | 0.05 | 25.0 | 0.02 | 0 | 0.06 | -2.03 | 0.58 | 0 | 1.17 | 0 | 0.46 | -8.0 | 0 | 0 | -394.48 | 0 |
| 2020 (7) | -2.8 | 0 | 5.14 | -31.38 | -4.28 | 0 | 0.15 | -57.14 | 2.34 | -77.22 | 0.04 | -80.95 | -0.06 | 0 | 0.06 | -77.89 | -8.31 | 0 | -7.03 | 0 | 0.5 | 11.11 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 2.78 | 0 | 7.49 | 9.66 | -12.94 | 0 | 0.35 | 94.44 | 10.27 | 0 | 0.21 | -76.92 | 0 | 0 | 0.29 | -76.44 | -0.41 | 0 | 0.34 | -49.25 | 0.45 | 73.08 | 0 | 0 | 351.90 | 0 |
| 2018 (5) | -8.73 | 0 | 6.83 | 27.66 | 2.87 | 0 | 0.18 | 125.0 | -1.9 | 0 | 0.91 | 1200.0 | 0 | 0 | 1.22 | 1391.21 | -0.55 | 0 | 0.67 | 0 | 0.26 | -29.73 | 0 | 0 | -938.71 | 0 |
| 2017 (4) | 5.56 | 0 | 5.35 | 14.32 | -8.3 | 0 | 0.08 | -96.91 | 10.91 | 1394.52 | 0.07 | 16.67 | 0 | 0 | 0.08 | -13.73 | -6.39 | 0 | -5.41 | 0 | 0.37 | -39.34 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -3.95 | 0 | 4.68 | 0 | 0.86 | -93.06 | 2.59 | 439.58 | 0.73 | 0 | 0.06 | -57.14 | 0 | 0 | 0.09 | -46.74 | -1.91 | 0 | 0.21 | -82.79 | 0.61 | -27.38 | 0.02 | -60.0 | -470.24 | 0 |
| 2015 (2) | 4.91 | -14.31 | -18.53 | 0 | 12.39 | 0 | 0.48 | 0 | -13.62 | 0 | 0.14 | -72.55 | 0 | 0 | 0.18 | -58.97 | 1.07 | -29.14 | 1.22 | -16.44 | 0.84 | -7.69 | 0.05 | -16.67 | 232.70 | -1.32 |
| 2014 (1) | 5.73 | 0 | -0.4 | 0 | -2.0 | 0 | -0.04 | 0 | 5.33 | 0 | 0.51 | 37.84 | 0 | 0 | 0.43 | 19.23 | 1.51 | 0 | 1.46 | 0 | 0.91 | -14.15 | 0.06 | 50.0 | 235.80 | 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) | 2.71 | 313.39 | 3971.43 | 0.03 | -88.89 | 103.45 | -1.82 | -158.52 | -323.26 | -0.11 | -210.0 | -57.14 | 2.74 | 374.0 | 391.49 | 0.06 | 0.0 | 500.0 | -0.01 | 0 | 0 | 0.26 | 0.52 | 500.78 | 0.57 | 1050.0 | -17.39 | 0.82 | 1540.0 | 15.49 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 279.38 | 144.0 | 3532.4 |
| 24Q2 (19) | -1.27 | 81.21 | -147.21 | 0.27 | 28.57 | -54.24 | 3.11 | 245.56 | 557.35 | 0.1 | 141.67 | 123.26 | -1.0 | 84.73 | -130.49 | 0.06 | 500.0 | 100.0 | 0 | 0 | 0 | 0.26 | 410.59 | 60.9 | -0.06 | -113.64 | -114.29 | 0.05 | -90.0 | -90.2 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0 | -635.00 | 39.88 | -255.8 |
| 24Q1 (18) | -6.76 | -222.46 | -400.74 | 0.21 | -89.55 | 107.64 | 0.9 | 169.77 | 400.0 | -0.24 | -9.09 | -20.0 | -6.55 | -186.99 | -59.76 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.05 | -68.55 | -0.66 | 0.44 | 2100.0 | 15.79 | 0.5 | 725.0 | -18.03 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | -1056.25 | -113.39 | -494.63 |
| 23Q4 (17) | 5.52 | 7985.71 | 114.79 | 2.01 | 331.03 | -30.21 | -1.29 | -200.0 | 54.9 | -0.22 | -214.29 | 56.86 | 7.53 | 901.06 | 38.17 | 0.04 | 300.0 | -33.33 | 0 | 0 | 100.0 | 0.16 | 272.16 | -44.76 | 0.02 | -97.1 | 100.44 | -0.08 | -111.27 | 98.18 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 7885.71 | 96981.63 | 0 |
| 23Q3 (16) | -0.07 | -102.6 | 97.62 | -0.87 | -247.46 | 8.42 | -0.43 | 36.76 | 48.19 | -0.07 | 83.72 | -129.17 | -0.94 | -128.66 | 75.84 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.04 | -73.08 | -67.29 | 0.69 | 64.29 | 1625.0 | 0.71 | 39.22 | 1114.29 | 0.15 | 0.0 | 25.0 | 0 | 0 | 0 | -8.14 | -102.0 | 99.86 |
| 23Q2 (15) | 2.69 | 299.26 | 976.0 | 0.59 | 121.45 | 395.0 | -0.68 | -477.78 | -233.33 | -0.43 | -115.0 | -72.0 | 3.28 | 180.0 | 6460.0 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.16 | 215.26 | 0 | 0.42 | 10.53 | 112.43 | 0.51 | -16.39 | 114.49 | 0.15 | 0.0 | 25.0 | 0 | 0 | 0 | 407.58 | 329.45 | 0 |
| 23Q1 (14) | -1.35 | -152.53 | 68.53 | -2.75 | -195.49 | -1209.52 | 0.18 | 106.29 | -52.63 | -0.2 | 60.78 | 31.03 | -4.1 | -175.23 | 8.89 | 0.01 | -83.33 | -66.67 | 0 | 100.0 | 0 | 0.05 | -82.51 | -75.07 | 0.38 | 108.44 | 90.0 | 0.61 | 113.86 | 144.0 | 0.15 | 7.14 | 25.0 | 0 | 0 | 0 | -177.63 | 0 | 84.68 |
| 22Q4 (13) | 2.57 | 187.41 | -37.01 | 2.88 | 403.16 | 89.47 | -2.86 | -244.58 | -1200.0 | -0.51 | -312.5 | -21.43 | 5.45 | 240.1 | -2.68 | 0.06 | 200.0 | 200.0 | -0.03 | 0 | 0 | 0.29 | 120.34 | 213.69 | -4.5 | -11350.0 | 0 | -4.4 | -6185.71 | -962.75 | 0.14 | 16.67 | 55.56 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -2.94 | -1276.0 | -44.12 | -0.95 | -375.0 | -165.52 | -0.83 | -262.75 | -144.12 | 0.24 | 196.0 | 50.0 | -3.89 | -7880.0 | -559.32 | 0.02 | 0 | 100.0 | 0 | 0 | -100.0 | 0.13 | 0 | 201.65 | 0.04 | 101.18 | -82.61 | -0.07 | 98.01 | -146.67 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -5880.00 | 0 | -707.06 |
| 22Q2 (11) | 0.25 | 105.83 | 132.47 | -0.2 | 4.76 | -118.87 | 0.51 | 34.21 | -30.14 | -0.25 | 13.79 | -129.41 | 0.05 | 101.11 | -82.76 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -3.38 | -1790.0 | -3280.0 | -3.52 | -1508.0 | -8900.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -4.29 | -205.15 | 44.29 | -0.21 | -113.82 | -114.0 | 0.38 | 272.73 | -89.62 | -0.29 | 30.95 | -314.29 | -4.5 | -180.36 | 27.42 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.20 | 120.1 | 57.05 | 0.2 | 0 | -56.52 | 0.25 | -50.98 | -46.81 | 0.12 | 33.33 | 0.0 | 0 | 0 | 0 | -1159.46 | -270.51 | 11.16 |
| 21Q4 (9) | 4.08 | 300.0 | 436.84 | 1.52 | 4.83 | -32.14 | -0.22 | 35.29 | 88.6 | -0.42 | -362.5 | -180.77 | 5.6 | 1049.15 | 86.67 | 0.02 | 100.0 | -33.33 | 0 | -100.0 | 100.0 | 0.09 | 111.88 | -43.27 | 0 | -100.0 | 100.0 | 0.51 | 240.0 | 169.86 | 0.09 | -30.77 | -25.0 | 0 | 0 | 0 | 680.00 | 193.33 | 0 |
| 21Q3 (8) | -2.04 | -164.94 | -92.45 | 1.45 | 36.79 | 209.02 | -0.34 | -146.58 | -128.81 | 0.16 | -81.18 | 184.21 | -0.59 | -303.45 | 75.31 | 0.01 | 0.0 | 0 | 0.02 | 0 | 0 | 0.04 | -9.29 | 0 | 0.23 | 330.0 | 105.13 | 0.15 | 275.0 | 103.43 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | -728.57 | -51.39 | 0 |
| 21Q2 (7) | -0.77 | 90.0 | -149.68 | 1.06 | -29.33 | -74.7 | 0.73 | -80.05 | 115.47 | 0.85 | 1314.29 | 4150.0 | 0.29 | 104.68 | -94.95 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.05 | -62.87 | 0 | -0.1 | -121.74 | 95.97 | 0.04 | -91.49 | 101.98 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -481.25 | 63.12 | 0 |
| 21Q1 (6) | -7.7 | -1113.16 | -89.66 | 1.5 | -33.04 | 3650.0 | 3.66 | 289.64 | 207.56 | -0.07 | -113.46 | 66.67 | -6.2 | -306.67 | -54.23 | 0.02 | -33.33 | 0 | 0 | 100.0 | 0 | 0.13 | -20.49 | 0 | 0.46 | 142.99 | 270.37 | 0.47 | 164.38 | 487.5 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -1305.08 | 0 | 32.5 |
| 20Q4 (5) | 0.76 | 171.7 | -92.4 | 2.24 | 268.42 | -63.4 | -1.93 | -263.56 | 86.03 | 0.52 | 373.68 | 33.33 | 3.0 | 225.52 | -81.39 | 0.03 | 0 | -50.0 | -0.06 | 0 | 0 | 0.16 | 0 | -44.98 | -1.07 | 76.12 | -137.78 | -0.73 | 83.3 | -556.25 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | -1.06 | -168.39 | 0.0 | -1.33 | -131.74 | 0.0 | 1.18 | 125.0 | 0.0 | -0.19 | -1050.0 | 0.0 | -2.39 | -141.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -4.48 | -80.65 | 0.0 | -4.37 | -116.34 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 1.55 | 138.18 | 0.0 | 4.19 | 10375.0 | 0.0 | -4.72 | -496.64 | 0.0 | 0.02 | 109.52 | 0.0 | 5.74 | 242.79 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -2.48 | -818.52 | 0.0 | -2.02 | -2625.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -4.06 | -140.6 | 0.0 | 0.04 | -99.35 | 0.0 | 1.19 | 108.61 | 0.0 | -0.21 | -153.85 | 0.0 | -4.02 | -124.94 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.27 | 40.0 | 0.0 | 0.08 | -50.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1933.33 | -156.07 | 0.0 |
| 19Q4 (1) | 10.0 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | -13.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 16.12 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.30 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3448.28 | 0.0 | 0.0 |
