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) | -18.05 | 0 | -0.23 | 0 | 16.19 | 63.21 | -0.75 | 0 | -18.28 | 0 | 0.26 | 0 | 0 | 0 | 1.41 | 0 | 3.12 | 0.65 | 2.42 | 1.68 | 0.05 | 25.0 | 0.01 | 0.0 | -727.82 | 0 |
| 2022 (9) | -11.76 | 0 | 0.03 | -40.0 | 9.92 | -72.64 | 0.08 | -80.0 | -11.73 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.1 | -45.42 | 2.38 | -51.43 | 0.04 | -20.0 | 0.01 | 0.0 | -483.95 | 0 |
| 2021 (8) | -33.14 | 0 | 0.05 | -95.87 | 36.26 | 61.88 | 0.4 | 0 | -33.09 | 0 | 0.01 | 0.0 | 0 | 0 | 0.03 | -63.21 | 5.68 | 0 | 4.9 | 0 | 0.05 | 0.0 | 0.01 | 0 | -668.15 | 0 |
| 2020 (7) | -32.35 | 0 | 1.21 | -34.24 | 22.4 | 3.56 | -2.2 | 0 | -31.14 | 0 | 0.01 | 0.0 | 0 | 0 | 0.09 | -99.91 | -2.07 | 0 | -2.1 | 0 | 0.05 | 25.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -15.3 | 0 | 1.84 | 18300.0 | 21.63 | -48.14 | -1.1 | 0 | -13.46 | 0 | 0.01 | 0.0 | 0 | 0 | 100.00 | 21700.0 | -1.45 | 0 | -0.94 | 0 | 0.04 | 100.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -40.94 | 0 | 0.01 | -99.71 | 41.71 | 2944.53 | -0.04 | 0 | -40.93 | 0 | 0.01 | -66.67 | 0.01 | -99.12 | 0.46 | -90.06 | -0.47 | 0 | -0.7 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -5.9 | 0 | 3.48 | 1557.14 | 1.37 | 48.91 | 0.46 | 0 | -2.42 | 0 | 0.03 | 0 | 1.13 | 17.71 | 4.62 | 0 | -0.32 | 0 | -1.57 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.28 | 0 | 0.21 | 0 | 0.92 | -39.07 | -0.37 | 0 | -0.07 | 0 | 0 | 0 | 0.96 | 2300.0 | -0.00 | 0 | -0.15 | 0 | -0.19 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -2.99 | 0 | -0.59 | 0 | 1.51 | 0 | 0.87 | 0 | -3.58 | 0 | 0 | 0 | 0.04 | -80.0 | -0.00 | 0 | -0.17 | 0 | 0.01 | -98.21 | 0.02 | 100.0 | 0 | 0 | -9966.67 | 0 |
| 2014 (1) | 1.29 | -88.23 | -0.6 | 0 | -0.73 | 0 | -0.92 | 0 | 0.69 | -92.34 | 0 | 0 | 0.2 | 0 | 0.00 | 0 | 0.52 | -80.45 | 0.56 | -65.22 | 0.01 | 0.0 | 0 | 0 | 226.32 | -66.55 |
| 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) | -4.17 | 79.69 | 44.18 | -1.11 | -117.65 | 0 | 5.98 | -71.63 | 7.36 | -0.9 | -12.5 | -260.0 | -5.28 | 74.9 | 29.32 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 29.17 | -95.83 | 0 | -1.15 | 30.72 | -210.81 | -1.11 | 31.9 | -208.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -20.53 | 3.25 | -184.35 | -0.51 | -666.67 | -325.0 | 21.08 | -2.86 | 686.57 | -0.8 | -321.05 | -196.3 | -21.04 | 0.43 | -186.65 | 0.07 | 0 | -56.25 | 0 | 0 | 0 | 700.00 | 0 | 1256.25 | -1.66 | -472.41 | -591.67 | -1.63 | -307.5 | -640.91 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -21.22 | -82.62 | -356.9 | 0.09 | 325.0 | 228.57 | 21.7 | 114.0 | 1086.36 | -0.19 | 36.67 | -371.43 | -21.13 | -81.22 | -358.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -0.29 | 29.27 | -107.0 | -0.4 | -5.26 | -111.83 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | -11.62 | -55.56 | -1317.07 | -0.04 | 0 | -200.0 | 10.14 | 82.05 | 2373.17 | -0.3 | -20.0 | -328.57 | -11.66 | -56.09 | -1394.87 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.41 | -10.81 | -142.71 | -0.38 | -5.56 | -153.52 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | -7.47 | -3.46 | -58.94 | 0 | 100.0 | 100.0 | 5.57 | 107.84 | 117.58 | -0.25 | 7.41 | -159.52 | -7.47 | -1.77 | -58.26 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | -0.37 | -54.17 | -270.0 | -0.36 | -63.64 | -260.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -7.22 | -187.41 | 18.88 | -0.12 | -71.43 | -220.0 | 2.68 | 221.82 | 121.49 | -0.27 | -485.71 | -145.45 | -7.34 | -189.62 | 16.59 | 0.16 | 433.33 | 0 | 0 | 0 | 0 | 51.61 | 31194.62 | 0 | -0.24 | -105.8 | -139.34 | -0.22 | -106.51 | -144.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (14) | 8.26 | 1107.32 | 210.53 | -0.07 | -275.0 | 30.0 | -2.2 | -636.59 | -138.33 | 0.07 | 200.0 | 143.75 | 8.19 | 1150.0 | 219.92 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0 | 4.14 | 331.25 | 153.99 | 3.38 | 376.06 | 166.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 243.66 | 313.94 | 17.25 |
| 22Q4 (13) | -0.82 | 82.55 | -135.19 | 0.04 | 300.0 | 180.0 | 0.41 | -83.98 | 164.06 | -0.07 | -116.67 | -117.07 | -0.78 | 83.47 | -134.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.96 | 1060.0 | -76.12 | 0.71 | 810.0 | -78.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -113.89 | 0 | -259.84 |
| 22Q3 (12) | -4.7 | 47.19 | 18.12 | -0.02 | -120.0 | -300.0 | 2.56 | 111.57 | -59.56 | 0.42 | 481.82 | 1300.0 | -4.72 | 46.36 | 17.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.1 | -116.39 | -158.82 | -0.1 | -120.0 | -162.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -8.9 | -434.59 | 5.52 | 0.1 | 200.0 | 242.86 | 1.21 | -78.92 | -84.89 | -0.11 | 31.25 | -147.83 | -8.8 | -443.75 | 7.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.61 | -62.58 | 5.17 | 0.5 | -60.63 | -13.79 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1745.10 | -939.75 | -9.3 |
| 22Q1 (10) | 2.66 | 14.16 | 113.1 | -0.1 | -100.0 | -162.5 | 5.74 | 996.88 | -74.56 | -0.16 | -139.02 | 40.74 | 2.56 | 12.28 | 112.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.63 | -59.45 | 79.12 | 1.27 | -61.04 | 41.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 207.81 | 191.65 | 109.31 |
| 21Q4 (9) | 2.33 | 140.59 | 130.66 | -0.05 | -600.0 | 77.27 | -0.64 | -110.11 | -113.25 | 0.41 | 1266.67 | 180.39 | 2.28 | 139.79 | 129.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.02 | 2264.71 | 755.32 | 3.26 | 1937.5 | 624.44 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 71.25 | 102.11 | 104.31 |
| 21Q3 (8) | -5.74 | 39.07 | -51.05 | 0.01 | 114.29 | 0 | 6.33 | -20.97 | 42.57 | 0.03 | -86.96 | 106.52 | -5.73 | 39.62 | -50.79 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | -70.69 | 119.77 | 0.16 | -72.41 | 118.6 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -3376.47 | -111.48 | 0 |
| 21Q2 (7) | -9.42 | 53.62 | 11.13 | -0.07 | -143.75 | 58.82 | 8.01 | -64.49 | -18.93 | 0.23 | 185.19 | 134.33 | -9.49 | 52.9 | 11.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.58 | -36.26 | 158.59 | 0.58 | -35.56 | 157.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1596.61 | 28.46 | 0 |
| 21Q1 (6) | -20.31 | -167.24 | -96.23 | 0.16 | 172.73 | -90.0 | 22.56 | 367.08 | 596.3 | -0.27 | 47.06 | 50.91 | -20.15 | -157.67 | -130.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.91 | 93.62 | 231.88 | 0.9 | 100.0 | 230.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -2231.87 | -35.09 | 0 |
| 20Q4 (5) | -7.6 | -100.0 | -236.28 | -0.22 | 0 | -450.0 | 4.83 | 8.78 | 8150.0 | -0.51 | -10.87 | -10.87 | -7.82 | -105.79 | -240.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.47 | 154.65 | 177.05 | 0.45 | 152.33 | 175.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1652.17 | 0 | 0 |
| 20Q3 (4) | -3.8 | 64.15 | 0.0 | 0 | 100.0 | 0.0 | 4.44 | -55.06 | 0.0 | -0.46 | 31.34 | 0.0 | -3.8 | 64.72 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.86 | 13.13 | 0.0 | -0.86 | 14.85 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -10.6 | -2.42 | 0.0 | -0.17 | -110.62 | 0.0 | 9.88 | 204.94 | 0.0 | -0.67 | -21.82 | 0.0 | -10.77 | -23.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.99 | -43.48 | 0.0 | -1.01 | -46.38 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -10.35 | -357.96 | 0.0 | 1.6 | 4100.0 | 0.0 | 3.24 | 5500.0 | 0.0 | -0.55 | -19.57 | 0.0 | -8.75 | -280.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.69 | -13.11 | 0.0 | -0.69 | -15.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -2.26 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | -2.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
