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) | 3.51 | 0 | -0.89 | 0 | 6.2 | -77.48 | -6.71 | 0 | 2.62 | 0 | 0 | 0 | -0.53 | 0 | -0.00 | 0 | 6.71 | 125.17 | 2.31 | 0 | 0.29 | -3.33 | 0 | 0 | 135.00 | 0 |
| 2022 (9) | -33.89 | 0 | 2.64 | 225.93 | 27.53 | -69.57 | -3.34 | 0 | -31.25 | 0 | 0.01 | -50.0 | 0 | 0 | 0.15 | -76.39 | 2.98 | 358.46 | -0.54 | 0 | 0.3 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -94.52 | 0 | 0.81 | 0 | 90.46 | 171.73 | -3.83 | 0 | -93.71 | 0 | 0.02 | -33.33 | -1.05 | 0 | 0.62 | 720.85 | 0.65 | -92.01 | -0.33 | 0 | 0.3 | 15.38 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -35.5 | 0 | -0.58 | 0 | 33.29 | 17.09 | -0.51 | 0 | -36.08 | 0 | 0.03 | 0 | 0.13 | 30.0 | 0.08 | 0 | 8.14 | 43.82 | 6.14 | 0.99 | 0.26 | 766.67 | 0 | 0 | -554.69 | 0 |
| 2019 (6) | -27.52 | 0 | 4.32 | -20.44 | 28.43 | 0 | -1.04 | 0 | -23.2 | 0 | 0 | 0 | 0.1 | 42.86 | -0.00 | 0 | 5.66 | 30.72 | 6.08 | 36.63 | 0.03 | 0.0 | 0 | 0 | -450.41 | 0 |
| 2018 (5) | 10.9 | 46.31 | 5.43 | 0 | -12.17 | 0 | 0.32 | 23.08 | 16.33 | 347.4 | 0.12 | 0 | 0.07 | 0 | 0.31 | 0 | 4.33 | -39.01 | 4.45 | -43.17 | 0.03 | 50.0 | 0 | 0 | 243.30 | 156.37 |
| 2017 (4) | 7.45 | 0 | -3.8 | 0 | -2.91 | 0 | 0.26 | -33.33 | 3.65 | 0 | 0 | 0 | -0.12 | 0 | -0.00 | 0 | 7.1 | -30.19 | 7.83 | -26.69 | 0.02 | 0.0 | 0 | 0 | 94.90 | 0 |
| 2016 (3) | -4.12 | 0 | 0.37 | 0 | 1.94 | 0 | 0.39 | 0 | -3.75 | 0 | 0.03 | 200.0 | -0.03 | 0 | 0.06 | 216.41 | 10.17 | -35.63 | 10.68 | -27.15 | 0.02 | 0.0 | 0 | 0 | -38.50 | 0 |
| 2015 (2) | 42.56 | 14.59 | -1.81 | 0 | -42.37 | 0 | -0.29 | 0 | 40.75 | 8.12 | 0.01 | -50.0 | -0.15 | 0 | 0.02 | -55.45 | 15.8 | 16.35 | 14.66 | 28.71 | 0.02 | 0.0 | 0 | 0 | 289.92 | -10.85 |
| 2014 (1) | 37.14 | 0 | 0.55 | 111.54 | -36.69 | 0 | 0.11 | 0 | 37.69 | 0 | 0.02 | 0 | 0 | 0 | 0.04 | 0 | 13.58 | 7.35 | 11.39 | 28.85 | 0.02 | -33.33 | 0.01 | 0.0 | 325.22 | 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) | -6.44 | -0.78 | -973.33 | 1.96 | -29.24 | 526.09 | 5.2 | 466.2 | 541.98 | 0.21 | 122.34 | 131.34 | -4.48 | -23.76 | -322.64 | 0 | 0 | 0 | 0.12 | 0 | 0 | -0.00 | 0 | 0 | 0 | 100.0 | -100.0 | 0.07 | -84.78 | 106.31 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -4600.00 | -281.53 | 0 |
| 24Q2 (19) | -6.39 | -610.0 | -208.7 | 2.77 | 269.33 | 869.44 | -1.42 | -787.5 | -132.72 | -0.94 | -13.25 | 50.0 | -3.62 | -2313.33 | -48.97 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.02 | -102.99 | -108.0 | 0.46 | 342.11 | 154.12 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -1205.66 | 0 | 0 |
| 24Q1 (18) | -0.9 | -109.69 | 71.06 | 0.75 | 1350.0 | 0 | -0.16 | 96.12 | -103.1 | -0.83 | 71.58 | 33.06 | -0.15 | -101.63 | 95.18 | 0 | 0 | 0 | 0.06 | 111.32 | 0 | -0.00 | 0 | 0 | 0.67 | -89.58 | 2133.33 | -0.19 | -103.56 | 82.24 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 9.29 | 1648.33 | 349.06 | -0.06 | 86.96 | -120.69 | -4.12 | -608.64 | -362.42 | -2.92 | -335.82 | -25.32 | 9.23 | 970.75 | 368.31 | 0 | 0 | 0 | -0.53 | 0 | 0 | -0.00 | 0 | 0 | 6.43 | 64200.0 | 15975.0 | 5.34 | 581.08 | 720.93 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 171.72 | 0 | 0 |
| 23Q3 (16) | -0.6 | 71.01 | 94.06 | -0.46 | -27.78 | -4500.0 | 0.81 | -81.34 | -91.09 | -0.67 | 64.36 | -242.55 | -1.06 | 56.38 | 89.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | -96.0 | 120.0 | -1.11 | -30.59 | -54.17 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -2.07 | 33.44 | 42.34 | -0.36 | 0 | -289.47 | 4.34 | -15.89 | 146.59 | -1.88 | -51.61 | -135.0 | -2.43 | 21.86 | 28.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 733.33 | 733.33 | -0.85 | 20.56 | -63.46 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -3.11 | 16.62 | 81.12 | 0 | -100.0 | -100.0 | 5.16 | 228.66 | -65.85 | -1.24 | 46.78 | -85.07 | -3.11 | 9.59 | 78.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -25.0 | -98.99 | -1.07 | -24.42 | -169.03 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -3.73 | 63.07 | 94.48 | 0.29 | 3000.0 | 190.62 | 1.57 | -82.73 | -97.62 | -2.33 | -595.74 | 4.9 | -3.44 | 65.97 | 94.93 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | 180.0 | -42.86 | -0.86 | -19.44 | -177.42 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -10.1 | -181.34 | 27.08 | -0.01 | -105.26 | -105.26 | 9.09 | 416.48 | -31.5 | 0.47 | 158.75 | 38.24 | -10.11 | -197.35 | 25.99 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.05 | -266.67 | -183.33 | -0.72 | -38.46 | -176.92 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -3.59 | 78.2 | 72.34 | 0.19 | -91.24 | 143.18 | 1.76 | -88.35 | -85.84 | -0.8 | -19.4 | 55.06 | -3.4 | 76.22 | 74.66 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.03 | -98.99 | -66.67 | -0.52 | -133.55 | -13.04 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -16.47 | 75.61 | -10193.75 | 2.17 | 778.12 | 57.25 | 15.11 | -77.13 | 1253.44 | -0.67 | 72.65 | -1216.67 | -14.3 | 78.92 | -1272.13 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 0 | 2.96 | 4128.57 | 588.37 | 1.55 | 600.0 | 121.43 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | -1010.43 | 0 | -4825.84 |
| 21Q4 (9) | -67.53 | -387.58 | -388.29 | -0.32 | -268.42 | 28.89 | 66.07 | 397.89 | 417.38 | -2.45 | -820.59 | -744.83 | -67.85 | -396.71 | -375.14 | 0.02 | 0 | -33.33 | 0 | -100.0 | -100.0 | 4.44 | 0 | 671.85 | 0.07 | 16.67 | -95.3 | -0.31 | -19.23 | -130.69 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -13.85 | -6.7 | 38.5 | 0.19 | 143.18 | 137.5 | 13.27 | 6.76 | -44.94 | 0.34 | 119.1 | 70.0 | -13.66 | -1.79 | 39.13 | 0 | 0 | 0 | 0.01 | 100.93 | -66.67 | -0.00 | 0 | 0 | 0.06 | -33.33 | -97.21 | -0.26 | 43.48 | -119.55 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | -12.98 | -8012.5 | -854.41 | -0.44 | -131.88 | -1000.0 | 12.43 | 1048.85 | 638.1 | -1.78 | -3066.67 | -4350.0 | -13.42 | -1200.0 | -858.57 | 0 | 0 | 0 | -1.08 | -5500.0 | -3700.0 | -0.00 | 0 | 0 | 0.09 | -79.07 | -96.59 | -0.46 | -165.71 | -122.89 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -0.16 | 98.84 | -107.24 | 1.38 | 406.67 | 962.5 | -1.31 | -110.26 | -3.15 | 0.06 | 120.69 | 115.79 | 1.22 | 108.54 | -40.49 | 0 | -100.0 | 0 | 0.02 | -50.0 | -33.33 | -0.00 | -100.0 | 0 | 0.43 | -71.14 | -76.88 | 0.7 | -30.69 | -61.11 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | -20.51 | 98.38 | -116.99 |
| 20Q4 (5) | -13.83 | 38.59 | -488.48 | -0.45 | -662.5 | -111.81 | 12.77 | -47.01 | 483.48 | -0.29 | -245.0 | 80.67 | -14.28 | 36.36 | -293.76 | 0.03 | 0 | 0 | 0.04 | 33.33 | 0.0 | 0.58 | 0 | 0 | 1.49 | -30.7 | 58.51 | 1.01 | -24.06 | -45.41 | 0.08 | 0.0 | 700.0 | 0 | 0 | 0 | -1268.81 | 20.56 | -762.92 |
| 20Q3 (4) | -22.52 | -1555.88 | 0.0 | 0.08 | 300.0 | 0.0 | 24.1 | 1143.29 | 0.0 | 0.2 | 600.0 | 0.0 | -22.44 | -1502.86 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.00 | 0 | 0.0 | 2.15 | -18.56 | 0.0 | 1.33 | -33.83 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1597.16 | -2354.46 | 0.0 |
| 20Q2 (3) | -1.36 | -161.54 | 0.0 | -0.04 | 75.0 | 0.0 | -2.31 | -81.89 | 0.0 | -0.04 | 89.47 | 0.0 | -1.4 | -168.29 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.00 | 0 | 0.0 | 2.64 | 41.94 | 0.0 | 2.01 | 11.67 | 0.0 | 0.08 | 166.67 | 0.0 | 0 | 0 | 0.0 | -65.07 | -153.88 | 0.0 |
| 20Q1 (2) | 2.21 | -37.92 | 0.0 | -0.16 | -104.2 | 0.0 | -1.27 | 61.86 | 0.0 | -0.38 | 74.67 | 0.0 | 2.05 | -72.18 | 0.0 | 0 | 0 | 0.0 | 0.03 | -25.0 | 0.0 | -0.00 | 0 | 0.0 | 1.86 | 97.87 | 0.0 | 1.8 | -2.7 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 120.77 | -36.9 | 0.0 |
| 19Q4 (1) | 3.56 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | -3.33 | 0.0 | 0.0 | -1.5 | 0.0 | 0.0 | 7.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 191.40 | 0.0 | 0.0 |
