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) | -3.47 | 0 | 1.45 | 0 | 2.2 | 1275.0 | -1.14 | 0 | -2.02 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.55 | -29.49 | 0.82 | 41.38 | 0.02 | 0.0 | 0 | 0 | -413.10 | 0 |
| 2022 (9) | -5.43 | 0 | -1.94 | 0 | 0.16 | 0 | -1.99 | 0 | -7.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.78 | -77.65 | 0.58 | -80.98 | 0.02 | 0.0 | 0 | 0 | -905.00 | 0 |
| 2021 (8) | 11.11 | 1177.01 | -1.25 | 0 | -4.75 | 0 | -0.05 | 0 | 9.86 | 1250.68 | 0.02 | 0 | 0 | 0 | 0.14 | 0 | 3.49 | 44.21 | 3.05 | 110.34 | 0.02 | 0.0 | 0 | 0 | 361.89 | 511.47 |
| 2020 (7) | 0.87 | 0 | -0.14 | 0 | 2.1 | -35.19 | -0.42 | 0 | 0.73 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.42 | 374.51 | 1.45 | 253.66 | 0.02 | 0.0 | 0 | 0 | 59.18 | 0 |
| 2019 (6) | -5.25 | 0 | -0.02 | 0 | 3.24 | 0 | -0.4 | 0 | -5.27 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 0.51 | -86.82 | 0.41 | -88.74 | 0.02 | 0.0 | 0 | 0 | -1220.93 | 0 |
| 2018 (5) | 2.11 | -18.85 | -0.08 | 0 | -3.41 | 0 | -0.59 | 0 | 2.03 | -22.52 | 0.06 | 0 | -0.02 | 0 | 0.52 | 0 | 3.87 | 3.48 | 3.64 | 42.19 | 0.02 | 0.0 | 0 | 0 | 57.65 | -42.79 |
| 2017 (4) | 2.6 | -61.76 | 0.02 | -66.67 | -1.9 | 0 | 0.38 | 35.71 | 2.62 | -61.81 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.74 | -18.16 | 2.56 | -27.27 | 0.02 | 0.0 | 0 | 0 | 100.78 | -47.54 |
| 2016 (3) | 6.8 | 0 | 0.06 | -83.78 | -5.2 | 0 | 0.28 | 0 | 6.86 | 0 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | 4.57 | 1475.86 | 3.52 | 506.9 | 0.02 | 0.0 | 0 | 0 | 192.09 | 0 |
| 2015 (2) | -4.37 | 0 | 0.37 | 0 | 1.65 | 292.86 | -0.57 | 0 | -4.0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.29 | -85.43 | 0.58 | -71.14 | 0.02 | 100.0 | 0 | 0 | -728.33 | 0 |
| 2014 (1) | 4.57 | 0 | -0.37 | 0 | 0.42 | -61.11 | 0.03 | -66.67 | 4.2 | 0 | 0.01 | 0 | -0.31 | 0 | 0.14 | 0 | 1.99 | -6.13 | 2.01 | -12.61 | 0.01 | -50.0 | 0 | 0 | 226.24 | 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) | -3.07 | -51.23 | -274.43 | 0.25 | 0 | -41.86 | 4.63 | 219.31 | 324.77 | 0.09 | 118.0 | -80.0 | -2.82 | -38.92 | -228.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 66.67 | -107.14 | -0.05 | 66.67 | -110.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | -2.03 | 14.71 | 17.14 | 0 | 0 | -100.0 | 1.45 | -26.77 | -44.87 | -0.5 | 0.0 | -42.86 | -2.03 | 14.71 | 7.31 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -9.09 | 0.0 | -0.15 | -36.36 | -25.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -2.38 | -1090.0 | 7.75 | 0 | -100.0 | -100.0 | 1.98 | 191.24 | 204.62 | -0.5 | 45.65 | -56.25 | -2.38 | -2280.0 | -23.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -147.83 | 8.33 | -0.11 | -118.97 | 8.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.2 | -111.36 | 88.17 | 0.1 | -76.74 | -89.47 | -2.17 | -299.08 | -257.25 | -0.92 | -304.44 | 32.35 | -0.1 | -104.57 | 86.49 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | -58.93 | 155.56 | 0.58 | 20.83 | 3000.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -33.90 | -109.44 | 0 |
| 23Q3 (16) | 1.76 | 171.84 | 224.82 | 0.43 | 65.38 | 111.2 | 1.09 | -58.56 | 395.45 | 0.45 | 228.57 | 1400.0 | 2.19 | 200.0 | 141.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.56 | 566.67 | 330.77 | 0.48 | 500.0 | 380.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 359.18 | 0 | 128.02 |
| 23Q2 (15) | -2.45 | 5.04 | -21.29 | 0.26 | -60.61 | -74.76 | 2.63 | 304.62 | 330.7 | -0.35 | -9.38 | 50.0 | -2.19 | -14.06 | -121.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 0.0 | 0.0 | -0.12 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -2.58 | -52.66 | -760.0 | 0.66 | -30.53 | 833.33 | 0.65 | -52.9 | 316.67 | -0.32 | 76.47 | -740.0 | -1.92 | -159.46 | -392.31 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -233.33 | -117.65 | -0.12 | -500.0 | -118.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -1.69 | -19.86 | -154.87 | 0.95 | 124.74 | 176.61 | 1.38 | 527.27 | 176.0 | -1.36 | -4633.33 | -3300.0 | -0.74 | 85.9 | -140.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | -30.77 | -93.33 | -0.02 | -120.0 | -101.79 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -1.41 | 30.2 | -124.44 | -3.84 | -472.82 | -7580.0 | 0.22 | 119.3 | 109.36 | 0.03 | 104.29 | 113.04 | -5.25 | -430.3 | -191.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.13 | 208.33 | -92.17 | 0.1 | 166.67 | -93.2 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -1281.82 | 0 | -426.56 |
| 22Q2 (11) | -2.02 | -573.33 | -159.24 | 1.03 | 1244.44 | 0 | -1.14 | -280.0 | 66.67 | -0.7 | -1500.0 | -266.67 | -0.99 | -153.85 | -129.03 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -117.65 | -119.35 | -0.15 | -123.08 | -125.86 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -0.3 | -109.74 | 73.91 | -0.09 | 92.74 | -400.0 | -0.3 | -160.0 | -157.69 | 0.05 | 225.0 | 125.0 | -0.39 | -121.2 | 65.18 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.68 | -49.63 | 585.71 | 0.65 | -41.96 | 690.91 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -45.45 | -116.68 | 0 |
| 21Q4 (9) | 3.08 | -46.62 | 10.79 | -1.24 | -2380.0 | -785.71 | 0.5 | 121.28 | 140.32 | -0.04 | 82.61 | 69.23 | 1.84 | -67.83 | -30.3 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.35 | -18.67 | 18.42 | 1.12 | -23.81 | 62.32 | 0.01 | 0 | 0 | 0 | 0 | 0 | 272.57 | -30.56 | -32.35 |
| 21Q3 (8) | 5.77 | 69.21 | 231.61 | -0.05 | 0 | 0 | -2.35 | 31.29 | -327.27 | -0.23 | -154.76 | -130.0 | 5.72 | 67.74 | 228.74 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.33 | 0 | 0 | 1.66 | 167.74 | 43.1 | 1.47 | 153.45 | 116.18 | 0 | 0 | 0 | 0 | 0 | 0 | 392.52 | -33.24 | 53.4 |
| 21Q2 (7) | 3.41 | 396.52 | 1102.94 | 0 | -100.0 | 0 | -3.42 | -757.69 | -733.33 | 0.42 | 310.0 | 400.0 | 3.41 | 404.46 | 1102.94 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.62 | 542.86 | 264.71 | 0.58 | 627.27 | 346.15 | 0 | 0 | 0 | 0 | 0 | 0 | 587.93 | 0 | 324.8 |
| 21Q1 (6) | -1.15 | -141.37 | 65.26 | 0.03 | 121.43 | 0 | 0.52 | 141.94 | -84.48 | -0.2 | -53.85 | -300.0 | -1.12 | -142.42 | 66.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -112.28 | -180.0 | -0.11 | -115.94 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 2.78 | 59.77 | 367.31 | -0.14 | 0 | 0 | -1.24 | -125.45 | -242.53 | -0.13 | -30.0 | -750.0 | 2.64 | 51.72 | 353.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.14 | -1.72 | 21.28 | 0.69 | 1.47 | -23.33 | 0 | 0 | 0 | 0 | 0 | 0 | 402.90 | 57.45 | 448.66 |
| 20Q3 (4) | 1.74 | 611.76 | 0.0 | 0 | 0 | 0.0 | -0.55 | -201.85 | 0.0 | -0.1 | 28.57 | 0.0 | 1.74 | 611.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.16 | 582.35 | 0.0 | 0.68 | 423.08 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 255.88 | 197.84 | 0.0 |
| 20Q2 (3) | -0.34 | 89.73 | 0.0 | 0 | 0 | 0.0 | 0.54 | -83.88 | 0.0 | -0.14 | -180.0 | 0.0 | -0.34 | 89.73 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.17 | 440.0 | 0.0 | 0.13 | 425.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -261.54 | 0 | 0.0 |
| 20Q1 (2) | -3.31 | -218.27 | 0.0 | 0 | 0 | 0.0 | 3.35 | 285.06 | 0.0 | -0.05 | -350.0 | 0.0 | -3.31 | -218.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -105.32 | 0.0 | -0.04 | -104.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -1.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -115.56 | 0.0 | 0.0 |
