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) | 4.11 | -63.79 | 0.02 | -81.82 | 3.51 | 0 | -3.48 | 0 | 4.13 | -63.96 | 0 | 0 | 0 | 0 | -0.00 | 0 | 24.67 | 28.02 | 19.15 | 27.24 | 0.04 | 0.0 | 0.01 | 0.0 | 21.41 | -71.52 |
| 2022 (9) | 11.35 | 0 | 0.11 | 0 | -12.08 | 0 | 1.23 | 355.56 | 11.46 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 19.27 | 95.63 | 15.05 | 99.6 | 0.04 | -20.0 | 0.01 | 0.0 | 75.17 | 0 |
| 2021 (8) | -15.62 | 0 | -0.15 | 0 | 15.87 | -48.64 | 0.27 | 0 | -15.77 | 0 | 0.07 | 600.0 | 0 | 0 | 0.16 | 656.01 | 9.85 | -6.28 | 7.54 | -8.27 | 0.05 | 25.0 | 0.01 | 0 | -205.53 | 0 |
| 2020 (7) | -35.86 | 0 | 0.07 | 600.0 | 30.9 | 0 | -2.04 | 0 | -35.79 | 0 | 0.01 | 0 | 0 | 0 | 0.02 | 0 | 10.51 | -36.38 | 8.22 | -44.8 | 0.04 | 0.0 | 0 | 0 | -434.14 | 0 |
| 2019 (6) | 14.96 | 0 | 0.01 | 0 | -9.38 | 0 | 0.09 | 0 | 14.97 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 16.52 | 212.29 | 14.89 | 230.89 | 0.04 | 33.33 | 0 | 0 | 100.20 | 0 |
| 2018 (5) | -7.48 | 0 | -0.34 | 0 | 6.59 | -52.79 | -1.21 | 0 | -7.82 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.29 | -51.82 | 4.5 | -54.41 | 0.03 | 0.0 | 0 | 0 | -165.12 | 0 |
| 2017 (4) | -20.11 | 0 | -0.01 | 0 | 13.96 | 0 | -0.23 | 0 | -20.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 10.98 | 5.58 | 9.87 | 1.13 | 0.03 | 50.0 | 0 | 0 | -203.13 | 0 |
| 2016 (3) | 8.04 | 0 | 1.13 | 0 | -8.33 | 0 | 0.06 | 50.0 | 9.17 | 0 | 0.17 | 0 | 0 | 0 | 0.51 | 0 | 10.4 | -7.47 | 9.76 | -2.79 | 0.02 | 0.0 | 0 | 0 | 82.21 | 0 |
| 2015 (2) | -2.58 | 0 | -0.48 | 0 | 8.97 | 0 | 0.04 | -42.86 | -3.06 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 11.24 | -6.41 | 10.04 | -9.22 | 0.02 | 0.0 | 0 | 0 | -25.65 | 0 |
| 2014 (1) | -1.26 | 0 | 0.01 | 0 | -3.62 | 0 | 0.07 | -75.0 | -1.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 12.01 | 12.03 | 11.06 | 11.6 | 0.02 | 0.0 | 0 | 0 | -11.37 | 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) | -14.09 | -0.5 | -324.01 | -0.03 | -200.0 | -250.0 | 14.28 | 12.71 | 1669.23 | -0.39 | -69.57 | 48.0 | -14.12 | -0.64 | -323.77 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -1.45 | -239.42 | -119.18 | -1.4 | -308.96 | -123.61 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -14.02 | -8.43 | -58.42 | -0.01 | -125.0 | -133.33 | 12.67 | 55.65 | 132.9 | -0.23 | 68.49 | 83.33 | -14.03 | -8.84 | -59.07 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0 | 0 | 1.04 | -80.08 | 3566.67 | 0.67 | -83.29 | 348.15 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -2061.76 | -541.01 | 0 |
| 24Q1 (18) | -12.93 | -1054.46 | -265.98 | 0.04 | 200.0 | 300.0 | 8.14 | 194.93 | 315.92 | -0.73 | 42.52 | -942.86 | -12.89 | -1011.21 | -265.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 5.22 | -53.39 | -12.12 | 4.01 | -54.28 | -15.04 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -321.64 | -2421.44 | -295.3 |
| 23Q4 (17) | -1.12 | -117.81 | 90.41 | -0.04 | -300.0 | -500.0 | 2.76 | 403.3 | -33.33 | -1.27 | -69.33 | -677.27 | -1.16 | -118.38 | 90.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 11.2 | 48.15 | 4407.69 | 8.77 | 47.89 | 3348.15 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -12.76 | -112.05 | 0 |
| 23Q3 (16) | 6.29 | 171.07 | -69.33 | 0.02 | -33.33 | 200.0 | -0.91 | -116.73 | 93.58 | -0.75 | 45.65 | -400.0 | 6.31 | 171.54 | -69.2 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 7.56 | 25300.0 | -16.19 | 5.93 | 2296.3 | -18.99 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 105.89 | 0 | -62.16 |
| 23Q2 (15) | -8.85 | -213.61 | -192.28 | 0.03 | 200.0 | 0.0 | 5.44 | 244.3 | 143.14 | -1.38 | -1871.43 | -279.22 | -8.82 | -213.08 | -191.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -100.51 | -100.28 | -0.27 | -105.72 | -103.21 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 7.79 | 166.7 | 210.18 | 0.01 | 0.0 | -88.89 | -3.77 | -191.06 | -135.67 | -0.07 | -131.82 | 0 | 7.8 | 166.84 | 211.75 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 5.94 | 2384.62 | 1705.41 | 4.72 | 1848.15 | 1223.81 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 164.69 | 0 | 0 |
| 22Q4 (13) | -11.68 | -156.95 | -416.53 | 0.01 | 150.0 | 0.0 | 4.14 | 129.2 | 145.1 | 0.22 | -12.0 | 214.29 | -11.67 | -156.95 | -415.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.26 | -102.88 | -105.02 | -0.27 | -103.69 | -106.49 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 20.51 | 113.87 | 65.27 | -0.02 | -166.67 | 83.33 | -14.18 | -12.45 | -142.81 | 0.25 | -67.53 | -65.75 | 20.49 | 112.99 | 66.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 9.02 | -17.02 | 69.55 | 7.32 | -13.06 | 73.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 279.81 | 145.96 | -4.63 |
| 22Q2 (11) | 9.59 | 235.64 | 165.73 | 0.03 | -66.67 | 250.0 | -12.61 | -219.3 | -190.33 | 0.77 | 0 | 313.89 | 9.62 | 237.82 | 165.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 10.87 | 3037.84 | 2751.22 | 8.42 | 2104.76 | 1930.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 113.76 | 0 | 0 |
| 22Q1 (10) | -7.07 | -291.6 | 58.7 | 0.09 | 800.0 | 550.0 | 10.57 | 215.14 | -37.53 | 0 | -100.0 | 100.0 | -6.98 | -288.65 | 59.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.37 | -107.14 | -48.0 | -0.42 | -110.1 | -13.51 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 3.69 | -70.27 | 132.08 | 0.01 | 108.33 | -50.0 | -9.18 | -57.19 | -500.0 | 0.07 | -90.41 | 119.44 | 3.7 | -69.89 | 129.81 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 5.18 | -2.63 | -19.94 | 4.16 | -1.42 | -18.75 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 88.49 | -69.84 | 185.5 |
| 21Q3 (8) | 12.41 | 185.06 | 172.7 | -0.12 | -500.0 | -300.0 | -5.84 | -141.83 | -140.9 | 0.73 | 302.78 | 484.21 | 12.29 | 184.12 | 172.25 | 0.06 | 0 | 0 | 0 | 0 | 0 | 0.30 | 0 | 0 | 5.32 | 1397.56 | 411.54 | 4.22 | 1017.39 | 486.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 293.38 | 0 | 112.55 |
| 21Q2 (7) | -14.59 | 14.78 | -172.71 | -0.02 | 0.0 | 0 | 13.96 | -17.49 | 81.06 | -0.36 | -100.0 | 62.89 | -14.61 | 14.76 | -173.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.41 | -64.0 | -121.93 | -0.46 | -24.32 | -133.58 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -17.12 | -1176.73 | -13.98 | -0.02 | -200.0 | 0 | 16.92 | 1205.88 | 62.07 | -0.18 | 50.0 | 64.71 | -17.14 | -1164.6 | -14.11 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.25 | -103.86 | -122.12 | -0.37 | -107.23 | -137.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (5) | 1.59 | 109.31 | -93.89 | 0.02 | -66.67 | 100.0 | -1.53 | -110.71 | 92.46 | -0.36 | -89.47 | -192.31 | 1.61 | 109.47 | -93.82 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 6.47 | 522.12 | -41.45 | 5.12 | 611.11 | -49.05 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 30.99 | 101.33 | -88.03 |
| 20Q3 (4) | -17.07 | -219.07 | 0.0 | 0.06 | 0 | 0.0 | 14.28 | 85.21 | 0.0 | -0.19 | 80.41 | 0.0 | -17.01 | -217.94 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.04 | -44.39 | 0.0 | 0.72 | -47.45 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2338.36 | -503.16 | 0.0 |
| 20Q2 (3) | -5.35 | 64.38 | 0.0 | 0 | 0 | 0.0 | 7.71 | -26.15 | 0.0 | -0.97 | -90.2 | 0.0 | -5.35 | 64.38 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.87 | 65.49 | 0.0 | 1.37 | 37.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -387.68 | 73.93 | 0.0 |
| 20Q1 (2) | -15.02 | -157.68 | 0.0 | 0 | -100.0 | 0.0 | 10.44 | 151.48 | 0.0 | -0.51 | -230.77 | 0.0 | -15.02 | -157.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.13 | -89.77 | 0.0 | 1.0 | -90.05 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1487.13 | -674.52 | 0.0 |
| 19Q4 (1) | 26.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -20.28 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 26.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 11.05 | 0.0 | 0.0 | 10.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 258.85 | 0.0 | 0.0 |
