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) | -28.01 | 0 | -24.16 | 0 | 55.27 | 146.19 | 0.14 | 16.67 | -52.17 | 0 | 0.01 | -80.0 | 0 | 0 | 0.04 | -88.01 | 3.58 | 100.0 | 5.8 | 90.16 | 1.39 | -3.47 | 0.05 | 0 | -386.88 | 0 |
| 2022 (9) | -28.16 | 0 | 4.68 | 0 | 22.45 | 0 | 0.12 | 50.0 | -23.48 | 0 | 0.05 | -98.67 | 0 | 0 | 0.36 | -93.32 | 1.79 | -89.78 | 3.05 | -81.16 | 1.44 | 2.13 | 0 | 0 | -627.17 | 0 |
| 2021 (8) | 14.1 | -4.28 | -2.69 | 0 | -13.21 | 0 | 0.08 | 0 | 11.41 | -28.28 | 3.77 | 9325.0 | 0.08 | 0 | 5.39 | 4581.49 | 17.52 | 236.28 | 16.19 | 314.07 | 1.41 | 1.44 | 0 | 0 | 80.11 | -71.17 |
| 2020 (7) | 14.73 | -63.92 | 1.18 | 0 | -12.89 | 0 | -0.04 | 0 | 15.91 | -60.98 | 0.04 | 0 | -0.07 | 0 | 0.12 | 0 | 5.21 | -41.0 | 3.91 | -47.3 | 1.39 | -1.42 | 0 | 0 | 277.92 | -39.9 |
| 2019 (6) | 40.83 | 212.16 | -0.06 | 0 | -41.06 | 0 | 0.08 | -57.89 | 40.77 | 155.61 | 0 | 0 | -0.19 | 0 | -0.00 | 0 | 8.83 | 52.5 | 7.42 | 77.09 | 1.41 | 46.88 | 0 | 0 | 462.40 | 85.24 |
| 2018 (5) | 13.08 | 0 | 2.87 | 697.22 | -14.14 | 0 | 0.19 | 35.71 | 15.95 | 0 | 0.03 | 200.0 | -0.08 | 0 | 0.07 | -88.24 | 5.79 | 0 | 4.19 | 1132.35 | 0.96 | 74.55 | 0.09 | 0 | 249.62 | 0 |
| 2017 (4) | -23.6 | 0 | 0.36 | -46.27 | 23.48 | -11.23 | 0.14 | 0 | -23.24 | 0 | 0.01 | -66.67 | -0.01 | 0 | 0.56 | 39.89 | -0.6 | 0 | 0.34 | -46.88 | 0.55 | 3.77 | 0 | 0 | -2651.69 | 0 |
| 2016 (3) | -33.92 | 0 | 0.67 | -88.61 | 26.45 | 684.87 | -0.02 | 0 | -33.25 | 0 | 0.03 | 200.0 | -0.19 | 0 | 0.40 | 1085.94 | 0.51 | -84.91 | 0.64 | -90.88 | 0.53 | -1.85 | 0 | 0 | -2899.15 | 0 |
| 2015 (2) | -2.5 | 0 | 5.88 | 294.63 | 3.37 | 0 | 0.14 | 1300.0 | 3.38 | -85.53 | 0.01 | -88.89 | 0.03 | 0 | 0.03 | -81.27 | 3.38 | -60.05 | 7.02 | -20.68 | 0.54 | 3.85 | 0 | 0 | -33.07 | 0 |
| 2014 (1) | 21.87 | 0 | 1.49 | 104.11 | -23.16 | 0 | 0.01 | 0.0 | 23.36 | 0 | 0.09 | -62.5 | 0 | 0 | 0.18 | -81.98 | 8.46 | 170.29 | 8.85 | 168.18 | 0.52 | 4.0 | 0 | 0 | 233.40 | 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) | -0.5 | 89.36 | -105.35 | 2.4 | 281.82 | 153.1 | -1.57 | -134.06 | -114.54 | 0.43 | 193.48 | 330.0 | 1.9 | 131.56 | -60.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.72 | 132.43 | -54.5 | 3.3 | 4025.0 | -51.4 | 0.31 | 0.0 | -11.43 | 0.01 | -50.0 | 150.0 | -13.81 | 98.8 | -110.52 |
| 24Q2 (19) | -4.7 | 51.24 | 61.6 | -1.32 | -1300.0 | -192.96 | 4.61 | -50.0 | -56.63 | -0.46 | -4500.0 | -2200.0 | -6.02 | 36.83 | 44.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.74 | -19.57 | 362.5 | 0.08 | -27.27 | -72.41 | 0.31 | 0.0 | -13.89 | 0.02 | 0 | 0.0 | -1146.34 | 50.06 | 37.25 |
| 24Q1 (18) | -9.64 | 50.54 | -71.23 | 0.11 | 100.52 | 0 | 9.22 | -67.06 | 57.61 | -0.01 | -109.09 | 0 | -9.53 | 76.5 | -69.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.92 | 557.14 | 287.76 | 0.11 | 139.29 | 111.11 | 0.31 | -3.12 | -13.89 | 0 | 0 | 0 | -2295.24 | 95.29 | 0 |
| 23Q4 (17) | -19.49 | -308.45 | -180.84 | -21.06 | -365.93 | -4397.96 | 27.99 | 159.17 | 313.44 | 0.11 | 10.0 | 0 | -40.55 | -939.54 | -528.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | -96.3 | 128.0 | -0.28 | -104.12 | 70.21 | 0.32 | -8.57 | -11.11 | 0 | 100.0 | 0 | -48725.00 | -37203.96 | 0 |
| 23Q3 (16) | 9.35 | 176.39 | 219.11 | -4.52 | -418.31 | -249.17 | 10.8 | 1.6 | 118.18 | 0.1 | 600.0 | 100.0 | 4.83 | 144.64 | 200.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.78 | 2262.5 | 2620.0 | 6.79 | 2241.38 | 158.17 | 0.35 | -2.78 | -2.78 | -0.02 | -200.0 | 33.33 | 131.32 | 107.19 | 149.52 |
| 23Q2 (15) | -12.24 | -117.41 | -110.31 | 1.42 | 0 | 14.52 | 10.63 | 81.71 | 118.28 | -0.02 | 0 | 50.0 | -10.82 | -92.18 | -136.24 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 132.65 | -88.65 | 0.29 | 129.29 | -56.72 | 0.36 | 0.0 | 0.0 | 0.02 | 0 | -33.33 | -1826.87 | 0 | -232.73 |
| 23Q1 (14) | -5.63 | 18.88 | 25.53 | 0 | -100.0 | 100.0 | 5.85 | -13.59 | -0.34 | 0 | 0 | -100.0 | -5.63 | 12.71 | 26.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.49 | 2.0 | -147.57 | -0.99 | -5.32 | -241.43 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -6.94 | 11.59 | -1679.49 | 0.49 | -83.83 | 160.49 | 6.77 | 36.77 | 1281.63 | 0 | -100.0 | 100.0 | -6.45 | -33.82 | -437.5 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.5 | -233.33 | -123.58 | -0.94 | -135.74 | -152.81 | 0.36 | 0.0 | 2.86 | 0 | 100.0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -7.85 | -34.88 | -68.09 | 3.03 | 144.35 | 84.76 | 4.95 | 1.64 | 57.64 | 0.05 | 225.0 | 150.0 | -4.82 | -5.24 | -59.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -110.64 | -101.5 | 2.63 | 292.54 | -74.39 | 0.36 | 0.0 | 2.86 | -0.03 | -200.0 | 0.0 | -265.20 | 51.7 | -501.39 |
| 22Q2 (11) | -5.82 | 23.02 | -149.24 | 1.24 | 1871.43 | -71.62 | 4.87 | -17.04 | 130.59 | -0.04 | -140.0 | -300.0 | -4.58 | 39.97 | -128.29 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.41 | 36.89 | -39.48 | 0.67 | -4.29 | -65.64 | 0.36 | 0.0 | 2.86 | 0.03 | 0 | 0.0 | -549.06 | 23.02 | -208.23 |
| 22Q1 (10) | -7.56 | -1838.46 | -203.0 | -0.07 | 91.36 | 99.11 | 5.87 | 1097.96 | 731.18 | 0.1 | 1100.0 | 11.11 | -7.63 | -535.83 | -1312.96 | 0.05 | 150.0 | -98.67 | 0 | -100.0 | 0 | 1.15 | 446.66 | -94.75 | 1.03 | -51.42 | -66.23 | 0.7 | -60.67 | -68.04 | 0.36 | 2.86 | 2.86 | 0 | 0 | 0 | -713.21 | -3795.21 | -346.8 |
| 21Q4 (9) | -0.39 | 91.65 | -103.64 | -0.81 | -149.39 | -2800.0 | 0.49 | -84.39 | 106.08 | -0.01 | -150.0 | 75.0 | -1.2 | 60.4 | -111.16 | 0.02 | 0 | 0 | 0.08 | 0 | 900.0 | 0.21 | 0 | 0 | 2.12 | -78.84 | -24.56 | 1.78 | -82.67 | 7.23 | 0.35 | 0.0 | 0.0 | 0 | 100.0 | 0 | -18.31 | 58.48 | -103.43 |
| 21Q3 (8) | -4.67 | -139.51 | -248.25 | 1.64 | -62.47 | 57.69 | 3.14 | 119.72 | 176.21 | 0.02 | 300.0 | -85.71 | -3.03 | -118.72 | -172.32 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 10.02 | 330.04 | 1038.64 | 10.27 | 426.67 | 603.42 | 0.35 | 0.0 | 0.0 | -0.03 | -200.0 | 0.0 | -44.10 | -108.69 | -124.92 |
| 21Q2 (7) | 11.82 | 61.04 | 6010.0 | 4.37 | 155.46 | 43800.0 | -15.92 | -1611.83 | -1587.85 | -0.01 | -111.11 | 92.31 | 16.19 | 3098.15 | 7809.52 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 2.33 | -23.61 | 288.33 | 1.95 | -10.96 | 596.43 | 0.35 | 0.0 | 0.0 | 0.03 | 0 | 0 | 507.30 | 75.55 | 1697.98 |
| 21Q1 (6) | 7.34 | -31.53 | 585.98 | -7.88 | -26366.67 | -6666.67 | -0.93 | 88.46 | 48.04 | 0.09 | 325.0 | 350.0 | -0.54 | -105.02 | -145.38 | 3.75 | 0 | 37400.0 | 0 | 100.0 | 100.0 | 21.94 | 0 | 13745.82 | 3.05 | 8.54 | 312.16 | 2.19 | 31.93 | 321.15 | 0.35 | 0.0 | 0.0 | 0 | 0 | 0 | 288.98 | -45.82 | 134.96 |
| 20Q4 (5) | 10.72 | 240.32 | 152.24 | 0.03 | -97.12 | 102.4 | -8.06 | -95.63 | -86.57 | -0.04 | -128.57 | -150.0 | 10.75 | 156.56 | 258.33 | 0 | -100.0 | 0 | -0.01 | 0.0 | 80.0 | -0.00 | -100.0 | 0 | 2.81 | 219.32 | 88.59 | 1.66 | 13.7 | 62.75 | 0.35 | 0.0 | 0.0 | 0 | 100.0 | 0 | 533.33 | 201.38 | 71.92 |
| 20Q3 (4) | 3.15 | 1675.0 | 0.0 | 1.04 | 10500.0 | 0.0 | -4.12 | -485.05 | 0.0 | 0.14 | 207.69 | 0.0 | 4.19 | 2095.24 | 0.0 | 0.02 | 0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.27 | 0 | 0.0 | 0.88 | 46.67 | 0.0 | 1.46 | 421.43 | 0.0 | 0.35 | 0.0 | 0.0 | -0.03 | 0 | 0.0 | 176.97 | 657.44 | 0.0 |
| 20Q2 (3) | -0.2 | -118.69 | 0.0 | -0.01 | -108.33 | 0.0 | 1.07 | 159.78 | 0.0 | -0.13 | -750.0 | 0.0 | -0.21 | -117.65 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | 50.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.6 | -18.92 | 0.0 | 0.28 | -46.15 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0 | 0.0 | -31.75 | -125.81 | 0.0 |
| 20Q1 (2) | 1.07 | -74.82 | 0.0 | 0.12 | 109.6 | 0.0 | -1.79 | 58.56 | 0.0 | 0.02 | -75.0 | 0.0 | 1.19 | -60.33 | 0.0 | 0.01 | 0 | 0.0 | -0.04 | 20.0 | 0.0 | 0.16 | 0 | 0.0 | 0.74 | -50.34 | 0.0 | 0.52 | -49.02 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0 | 0.0 | 122.99 | -60.35 | 0.0 |
| 19Q4 (1) | 4.25 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | -4.32 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 310.22 | 0.0 | 0.0 |
