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) | -59.86 | 0 | -0.12 | 0 | 0 | 0 | -0.24 | 0 | -59.98 | 0 | 0 | 0 | -0.07 | 0 | 0.00 | 0 | 0 | 0 | 12.89 | 23.94 | 0.22 | 4.76 | 0.03 | -25.0 | -455.56 | 0 |
| 2022 (9) | 33.23 | 0 | -0.07 | 0 | 0 | 0 | -1.47 | 0 | 33.16 | 0 | 0 | 0 | -0.05 | 0 | 0.00 | 0 | 0 | 0 | 10.4 | -44.03 | 0.21 | 110.0 | 0.04 | 33.33 | 312.02 | 0 |
| 2021 (8) | -15.36 | 0 | 0.42 | 0 | 0 | 0 | 1.39 | 0 | -14.94 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 18.58 | 17.74 | 0.1 | 0.0 | 0.03 | 0.0 | -82.10 | 0 |
| 2020 (7) | 48.56 | -64.34 | -0.05 | 0 | 0 | 0 | -1.33 | 0 | 48.51 | -64.34 | 0 | 0 | 0.02 | 0 | 0.00 | 0 | 0 | 0 | 15.78 | 26.75 | 0.1 | -54.55 | 0.03 | 0.0 | 305.22 | -71.54 |
| 2019 (6) | 136.18 | 0 | -0.14 | 0 | 0 | 0 | 0.96 | 0 | 136.04 | 0 | 0 | 0 | -0.05 | 0 | 0.00 | 0 | 0 | 0 | 12.45 | -6.74 | 0.22 | 266.67 | 0.03 | 50.0 | 1072.28 | 0 |
| 2018 (5) | -49.95 | 0 | -0.04 | 0 | 0 | 0 | -0.26 | 0 | -49.99 | 0 | 0 | 0 | -0.02 | 0 | 0.00 | 0 | 0 | 0 | 13.35 | -1.18 | 0.06 | -14.29 | 0.02 | 0.0 | -371.93 | 0 |
| 2017 (4) | -19.55 | 0 | -17.82 | 0 | 0 | 0 | 1.53 | 183.33 | -37.37 | 0 | 0 | 0 | -17.78 | 0 | 0.00 | 0 | 0 | 0 | 13.51 | -17.32 | 0.07 | 0.0 | 0.02 | 0.0 | -143.75 | 0 |
| 2016 (3) | -39.78 | 0 | -1.57 | 0 | 0 | 0 | 0.54 | 0 | -41.35 | 0 | 0 | 0 | -1.5 | 0 | 0.00 | 0 | 0 | 0 | 16.34 | 1.49 | 0.07 | -12.5 | 0.02 | -50.0 | -242.12 | 0 |
| 2015 (2) | 24.73 | -12.98 | -2.74 | 0 | 0 | 0 | -0.22 | 0 | 21.99 | -22.68 | 0 | 0 | -2.71 | 0 | 0.00 | 0 | 0 | 0 | 16.1 | 16.25 | 0.08 | 0.0 | 0.04 | 0.0 | 152.47 | -25.05 |
| 2014 (1) | 28.42 | 0 | 0.02 | 100.0 | 0 | 0 | -0.3 | 0 | 28.44 | 0 | 0 | 0 | 0.07 | 0 | 0.00 | 0 | 0 | 0 | 13.85 | -1.14 | 0.08 | 14.29 | 0.04 | 33.33 | 203.44 | 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) | -291.86 | -410.56 | -306.6 | -0.34 | -30.77 | -1600.0 | 0 | 0 | 0 | 0.21 | -90.41 | 148.84 | -292.2 | -411.78 | -306.96 | 0 | 0 | 0 | -0.33 | -43.48 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.12 | 69.55 | 31.21 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | -6965.63 | -284.55 | -210.53 |
| 24Q2 (19) | 93.98 | 195.66 | 1827.57 | -0.26 | -550.0 | -2500.0 | 0 | 0 | 0 | 2.19 | 1360.0 | 277.59 | 93.72 | 195.36 | 1819.63 | 0 | 0 | 0 | -0.23 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.43 | -44.01 | -9.67 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3774.30 | 269.04 | 2007.96 |
| 24Q1 (18) | -98.24 | -433.02 | -709.23 | -0.04 | -33.33 | 42.86 | 0 | 0 | 0 | 0.15 | 350.0 | 145.45 | -98.28 | -433.49 | -704.91 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.34 | 118.09 | -14.23 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -2232.73 | -255.16 | -843.48 |
| 23Q4 (17) | 29.5 | 141.1 | -64.9 | -0.03 | -50.0 | 0.0 | 0 | 0 | 0 | -0.06 | 86.05 | -115.0 | 29.47 | 141.04 | -64.93 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.99 | -36.62 | 73.04 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 1439.02 | 164.15 | -79.11 |
| 23Q3 (16) | -71.78 | -1219.49 | -120.18 | -0.02 | -100.0 | -166.67 | 0 | 0 | 0 | -0.43 | -174.14 | 15.69 | -71.8 | -1217.43 | -120.45 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.14 | 16.73 | -3.09 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2243.12 | -1033.93 | -127.06 |
| 23Q2 (15) | -5.44 | 55.19 | -153.12 | -0.01 | 85.71 | 0.0 | 0 | 0 | 0 | 0.58 | 275.76 | 114.08 | -5.45 | 55.36 | -153.27 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.69 | -46.84 | 53.71 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | -197.82 | 16.41 | -134.97 |
| 23Q1 (14) | -12.14 | -114.44 | 57.36 | -0.07 | -133.33 | -16.67 | 0 | 0 | 0 | -0.33 | -182.5 | -111.96 | -12.21 | -114.53 | 57.2 | 0 | 0 | 0 | -0.06 | -50.0 | -50.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.06 | 340.0 | 18.5 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | -236.65 | -103.43 | 64.01 |
| 22Q4 (13) | 84.05 | 357.82 | -47.27 | -0.03 | -200.0 | -105.77 | 0 | 0 | 0 | 0.4 | 178.43 | 700.0 | 84.02 | 357.97 | -47.46 | 0 | 0 | 0 | -0.04 | -200.0 | -180.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.15 | -64.51 | -72.22 | 0.06 | 20.0 | 200.0 | 0.01 | 0.0 | 0.0 | 6889.34 | 797.39 | 80.23 |
| 22Q3 (12) | -32.6 | -418.36 | 75.69 | 0.03 | 400.0 | 160.0 | 0 | 0 | 0 | -0.51 | 87.62 | -254.55 | -32.57 | -418.38 | 75.72 | 0 | 0 | 0 | 0.04 | 0 | 300.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.24 | 85.14 | -28.79 | 0.05 | 0.0 | 66.67 | 0.01 | 0.0 | 0.0 | -987.88 | -274.62 | 66.18 |
| 22Q2 (11) | 10.24 | 135.97 | 117.9 | -0.01 | 83.33 | 0.0 | 0 | 0 | 0 | -4.12 | -249.28 | -1691.3 | 10.23 | 135.86 | 117.88 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.75 | -59.02 | -61.79 | 0.05 | 0.0 | 66.67 | 0.01 | 0.0 | 0.0 | 565.75 | 186.04 | 145.69 |
| 22Q1 (10) | -28.47 | -117.86 | -272.34 | -0.06 | -111.54 | -50.0 | 0 | 0 | 0 | 2.76 | 5420.0 | 122.58 | -28.53 | -117.84 | -273.12 | 0 | 0 | 0 | -0.04 | -180.0 | 0.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.27 | 3.14 | -19.59 | 0.05 | 150.0 | 66.67 | 0.01 | 0.0 | 0.0 | -657.51 | -117.2 | -312.93 |
| 21Q4 (9) | 159.4 | 218.88 | 80.38 | 0.52 | 1140.0 | 5300.0 | 0 | 0 | 0 | 0.05 | -84.85 | 102.35 | 159.92 | 219.22 | 80.99 | 0 | 0 | 0 | 0.05 | 350.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.14 | -9.01 | 7.81 | 0.02 | -33.33 | -33.33 | 0.01 | 0.0 | 0.0 | 3822.54 | 230.85 | 67.83 |
| 21Q3 (8) | -134.09 | -134.42 | -416.92 | -0.05 | -400.0 | -225.0 | 0 | 0 | 0 | 0.33 | 243.48 | 145.83 | -134.14 | -134.47 | -417.92 | 0 | 0 | 0 | -0.02 | 0 | -140.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.55 | -0.66 | -0.22 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | -2921.35 | -135.96 | -416.92 |
| 21Q2 (7) | -57.2 | -446.25 | -321.52 | -0.01 | 75.0 | 0.0 | 0 | 0 | 0 | -0.23 | -118.55 | 94.06 | -57.21 | -447.15 | -321.28 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.58 | -13.75 | 20.21 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1238.10 | -500.96 | -251.27 |
| 21Q1 (6) | 16.52 | -81.31 | 5606.67 | -0.04 | -300.0 | 42.86 | 0 | 0 | 0 | 1.24 | 158.22 | -76.99 | 16.48 | -81.35 | 4554.05 | 0 | 0 | 0 | -0.04 | 0 | -300.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.31 | 38.28 | 48.74 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 308.79 | -86.44 | 3805.42 |
| 20Q4 (5) | 88.37 | 440.67 | 158.17 | -0.01 | -125.0 | 87.5 | 0 | 0 | 0 | -2.13 | -195.83 | -74.59 | 88.36 | 441.16 | 158.74 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.84 | -15.79 | 30.17 | 0.03 | 50.0 | -40.0 | 0.01 | 0.0 | 0.0 | 2277.58 | 503.01 | 100.28 |
| 20Q3 (4) | -25.94 | -91.16 | 0.0 | 0.04 | 500.0 | 0.0 | 0 | 0 | 0.0 | -0.72 | 81.4 | 0.0 | -25.9 | -90.72 | 0.0 | 0 | 0 | 0.0 | 0.05 | 600.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 4.56 | 19.69 | 0.0 | 0.02 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | -565.14 | -60.34 | 0.0 |
| 20Q2 (3) | -13.57 | -4423.33 | 0.0 | -0.01 | 85.71 | 0.0 | 0 | 0 | 0.0 | -3.87 | -171.8 | 0.0 | -13.58 | -3570.27 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.81 | 6.72 | 0.0 | 0.03 | 50.0 | 0.0 | 0.01 | 0.0 | 0.0 | -352.47 | -4129.61 | 0.0 |
| 20Q1 (2) | -0.3 | -100.88 | 0.0 | -0.07 | 12.5 | 0.0 | 0 | 0 | 0.0 | 5.39 | 541.8 | 0.0 | -0.37 | -101.08 | 0.0 | 0 | 0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.57 | 21.02 | 0.0 | 0.02 | -60.0 | 0.0 | 0.01 | 0.0 | 0.0 | -8.33 | -100.73 | 0.0 |
| 19Q4 (1) | 34.23 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | 34.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.95 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1137.21 | 0.0 | 0.0 |
