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) | -1.44 | 0 | -12.1 | 0 | 9.57 | 0 | -0.5 | 0 | -13.54 | 0 | 0.02 | 0 | 0 | 0 | 0.08 | 0 | 6.76 | -68.92 | 5.21 | -73.49 | 0.71 | 16.39 | 0.02 | -60.0 | -24.24 | 0 |
| 2022 (9) | 44.75 | 357.1 | 2.62 | 13.42 | -39.77 | 0 | -1.25 | 0 | 47.37 | 291.49 | 0 | 0 | 0 | 0 | -0.00 | 0 | 21.75 | 110.35 | 19.65 | 132.82 | 0.61 | 27.08 | 0.05 | -16.67 | 220.33 | 102.1 |
| 2021 (8) | 9.79 | 0 | 2.31 | 260.94 | -12.28 | 0 | 0.38 | 15.15 | 12.1 | 0 | 0.01 | 0 | 0 | 0 | 0.03 | 0 | 10.34 | 41.64 | 8.44 | 38.36 | 0.48 | 2.13 | 0.06 | 20.0 | 109.02 | 0 |
| 2020 (7) | -43.57 | 0 | 0.64 | -31.91 | 41.89 | 0 | 0.33 | -76.76 | -42.93 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 7.3 | -51.97 | 6.1 | -54.41 | 0.47 | -4.08 | 0.05 | 0.0 | -658.16 | 0 |
| 2019 (6) | 42.46 | 75.31 | 0.94 | 0 | -42.34 | 0 | 1.42 | 0 | 43.4 | 118.75 | 0.03 | 200.0 | 0 | 0 | 0.05 | 306.0 | 15.2 | -49.95 | 13.38 | -55.47 | 0.49 | 4.26 | 0.05 | 0.0 | 305.03 | 285.0 |
| 2018 (5) | 24.22 | 51.47 | -4.38 | 0 | -22.11 | 0 | -0.63 | 0 | 19.84 | 4.81 | 0.01 | 0 | 0 | 0 | 0.01 | 0 | 30.37 | 19.19 | 30.05 | 15.22 | 0.47 | 62.07 | 0.05 | 400.0 | 79.23 | 30.71 |
| 2017 (4) | 15.99 | 0 | 2.94 | 0 | -13.73 | 0 | 2.19 | 231.82 | 18.93 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 25.48 | 117.22 | 26.08 | 202.55 | 0.29 | 141.67 | 0.01 | 0 | 60.61 | 0 |
| 2016 (3) | -14.07 | 0 | -0.1 | 0 | 15.88 | 47.31 | 0.66 | 0 | -14.17 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 11.73 | 92.93 | 8.62 | 114.96 | 0.12 | 0.0 | 0 | 0 | -160.98 | 0 |
| 2015 (2) | -10.08 | 0 | -0.8 | 0 | 10.78 | -4.77 | -0.32 | 0 | -10.88 | 0 | 0.01 | -66.67 | 0 | 0 | 0.07 | -78.44 | 6.08 | 0 | 4.01 | 0 | 0.12 | 9.09 | 0 | 0 | -244.07 | 0 |
| 2014 (1) | -11.2 | 0 | 0.09 | -95.91 | 11.32 | -4.47 | 0.02 | 0 | -11.11 | 0 | 0.03 | 200.0 | 0 | 0 | 0.31 | 155.91 | -0.46 | 0 | -2.37 | 0 | 0.11 | -8.33 | 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) | -2.15 | -59.26 | -10850.0 | -0.29 | -146.03 | -825.0 | 3.56 | 423.53 | -16.43 | -0.29 | -2800.0 | -1350.0 | -2.44 | -238.89 | -4166.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.66 | 6700.0 | -43.1 | 0.1 | 116.95 | -89.01 | 0.21 | 0.0 | 16.67 | 0 | 0 | 0 | -693.55 | 0 | -37898.39 |
| 24Q2 (19) | -1.35 | 69.73 | 43.28 | 0.63 | 270.59 | -44.74 | 0.68 | -74.24 | 111.7 | -0.01 | 97.67 | -150.0 | -0.72 | 83.22 | 41.94 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.33 | -69.75 | 0 | -0.01 | -101.08 | -104.17 | -0.59 | -225.53 | -3.51 | 0.21 | 5.0 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -4.46 | -1293.75 | -456.8 | 0.17 | 101.2 | -81.52 | 2.64 | -78.0 | 400.0 | -0.43 | 32.81 | -407.14 | -4.29 | 70.45 | -297.7 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.10 | 0 | 0 | 0.93 | -36.3 | -76.21 | 0.47 | -65.44 | -86.57 | 0.2 | 11.11 | 11.11 | 0 | 0 | 0 | -665.67 | -3103.54 | -2059.74 |
| 23Q4 (17) | -0.32 | -1700.0 | -100.96 | -14.2 | -35600.0 | -3363.41 | 12.0 | 181.69 | 143.76 | -0.64 | -3100.0 | -182.05 | -14.52 | -24300.0 | -143.95 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.46 | 25.86 | -87.67 | 1.36 | 49.45 | -87.45 | 0.18 | 0.0 | 0.0 | 0 | 0 | -100.0 | -20.78 | -1232.47 | -106.85 |
| 23Q3 (16) | 0.02 | 100.84 | -99.32 | 0.04 | -96.49 | -98.02 | 4.26 | 173.32 | 192.81 | -0.02 | -200.0 | -128.57 | 0.06 | 104.84 | -98.79 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.20 | 0 | 0 | 1.16 | 383.33 | -55.89 | 0.91 | 259.65 | -62.7 | 0.18 | 0.0 | 5.88 | 0 | 0 | -100.0 | 1.83 | 0 | -98.36 |
| 23Q2 (15) | -2.38 | -290.4 | -211.21 | 1.14 | 23.91 | 185.0 | -5.81 | -560.23 | -98.97 | 0.02 | -85.71 | 101.53 | -1.24 | -157.14 | -148.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.24 | -93.86 | -91.75 | -0.57 | -116.29 | -123.65 | 0.18 | 0.0 | 28.57 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 1.25 | -96.26 | -79.9 | 0.92 | 324.39 | 50.82 | -0.88 | 96.79 | 81.82 | 0.14 | -82.05 | 117.72 | 2.17 | -93.43 | -68.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.91 | -66.98 | -10.32 | 3.5 | -67.71 | -11.62 | 0.18 | 0.0 | 50.0 | 0 | -100.0 | -100.0 | 33.97 | -88.8 | -77.66 |
| 22Q4 (13) | 33.45 | 1037.76 | 1939.63 | -0.41 | -120.3 | -224.24 | -27.42 | -497.39 | -1152.05 | 0.78 | 1014.29 | 136.36 | 33.04 | 566.13 | 1577.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 11.84 | 350.19 | 262.08 | 10.84 | 344.26 | 287.14 | 0.18 | 5.88 | 50.0 | 0.01 | 0.0 | 0.0 | 303.26 | 170.26 | 441.81 |
| 22Q3 (12) | 2.94 | 37.38 | 600.0 | 2.02 | 405.0 | 112.63 | -4.59 | -57.19 | -3378.57 | 0.07 | 105.34 | 240.0 | 4.96 | 95.28 | 262.04 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 2.63 | -9.62 | -1.13 | 2.44 | 1.24 | 0.0 | 0.17 | 21.43 | 41.67 | 0.01 | 0.0 | 0.0 | 112.21 | 34.24 | 586.64 |
| 22Q2 (11) | 2.14 | -65.59 | -13.36 | 0.4 | -34.43 | -60.78 | -2.92 | 39.67 | 32.09 | -1.31 | -65.82 | -6650.0 | 2.54 | -62.81 | -27.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.91 | -33.26 | 55.61 | 2.41 | -39.14 | 65.07 | 0.14 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 83.59 | -45.03 | -46.19 |
| 22Q1 (10) | 6.22 | 279.27 | 18.48 | 0.61 | 84.85 | 6000.0 | -4.84 | -121.0 | 18.38 | -0.79 | -339.39 | -1228.57 | 6.83 | 246.7 | 29.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.36 | 33.33 | 71.65 | 3.96 | 41.43 | 127.59 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 152.08 | 171.7 | -45.83 |
| 21Q4 (9) | 1.64 | 290.48 | 121.84 | 0.33 | -65.26 | 571.43 | -2.19 | -1664.29 | -125.52 | 0.33 | 760.0 | 283.33 | 1.97 | 43.8 | 125.99 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 3.27 | 22.93 | 7.21 | 2.8 | 14.75 | 1.08 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 55.97 | 242.5 | 121.61 |
| 21Q3 (8) | 0.42 | -83.0 | 102.12 | 0.95 | -6.86 | 37.68 | 0.14 | 103.26 | -99.31 | -0.05 | -350.0 | -122.73 | 1.37 | -60.74 | 107.17 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.10 | 0 | 0 | 2.66 | 42.25 | 106.2 | 2.44 | 67.12 | 96.77 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 16.34 | -89.48 | 101.13 |
| 21Q2 (7) | 2.47 | -52.95 | 122.52 | 1.02 | 10100.0 | 5000.0 | -4.3 | 27.49 | -142.2 | 0.02 | -71.43 | -75.0 | 3.49 | -33.65 | 131.87 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.87 | -26.38 | 289.58 | 1.46 | -16.09 | 661.54 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 155.35 | -44.67 | 0 |
| 21Q1 (6) | 5.25 | 169.91 | 199.24 | 0.01 | 114.29 | 0 | -5.93 | -169.11 | -314.86 | 0.07 | 138.89 | -66.67 | 5.26 | 169.39 | 199.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.54 | -16.72 | 2.83 | 1.74 | -37.18 | -26.27 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 280.75 | 208.41 | 232.15 |
| 20Q4 (5) | -7.51 | 62.07 | -138.16 | -0.07 | -110.14 | 0 | 8.58 | -57.9 | 141.63 | -0.18 | -181.82 | -1900.0 | -7.58 | 60.33 | -138.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.05 | 136.43 | -1.93 | 2.77 | 123.39 | 1.84 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -258.97 | 82.08 | -137.5 |
| 20Q3 (4) | -19.8 | -80.49 | 0.0 | 0.69 | 3350.0 | 0.0 | 20.38 | 100.0 | 0.0 | 0.22 | 175.0 | 0.0 | -19.11 | -74.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.29 | 168.75 | 0.0 | 1.24 | 576.92 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1445.26 | 0 | 0.0 |
| 20Q2 (3) | -10.97 | -107.37 | 0.0 | 0.02 | 0 | 0.0 | 10.19 | 269.2 | 0.0 | 0.08 | -61.9 | 0.0 | -10.95 | -106.99 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.48 | -80.57 | 0.0 | -0.26 | -111.02 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -5.29 | -126.88 | 0.0 | 0 | 0 | 0.0 | 2.76 | 113.39 | 0.0 | 0.21 | 2000.0 | 0.0 | -5.29 | -126.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 2.47 | -20.58 | 0.0 | 2.36 | -13.24 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -212.45 | -130.77 | 0.0 |
| 19Q4 (1) | 19.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -20.61 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 19.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 3.11 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 690.53 | 0.0 | 0.0 |
