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) | 0.27 | -69.32 | -0.56 | 0 | -0.94 | 0 | -0.03 | 0 | -0.29 | 0 | 0.44 | -68.57 | 0 | 0 | 2.37 | -58.92 | -1.99 | 0 | -1.18 | 0 | 1.34 | -31.28 | 0.01 | -80.0 | 158.82 | 0 |
| 2022 (9) | 0.88 | -43.59 | -2.65 | 0 | 2.36 | -29.76 | -0.01 | 0 | -1.77 | 0 | 1.4 | -26.32 | 0 | 0 | 5.76 | -20.74 | -3.97 | 0 | -3.16 | 0 | 1.95 | -5.8 | 0.05 | 0.0 | 0.00 | 0 |
| 2021 (8) | 1.56 | -26.07 | -3.68 | 0 | 3.36 | 0 | -0.07 | 0 | -2.12 | 0 | 1.9 | 2614.29 | 0 | 0 | 7.27 | 2442.96 | -1.98 | 0 | -1.21 | 0 | 2.07 | -24.45 | 0.05 | 25.0 | 171.43 | 0 |
| 2020 (7) | 2.11 | -24.91 | -0.16 | 0 | -0.16 | 0 | 0.7 | -75.69 | 1.95 | -38.1 | 0.07 | -77.42 | 0 | 0 | 0.29 | -73.57 | -4.37 | 0 | -2.93 | 0 | 2.74 | -11.04 | 0.04 | 100.0 | 0.00 | 0 |
| 2019 (6) | 2.81 | 0 | 0.34 | -85.59 | -4.64 | 0 | 2.88 | 1700.0 | 3.15 | 75.98 | 0.31 | 0.0 | 0 | 0 | 1.08 | 45.53 | -2.14 | 0 | -0.6 | 0 | 3.08 | 21.26 | 0.02 | -60.0 | 112.40 | 0 |
| 2018 (5) | -0.57 | 0 | 2.36 | -63.64 | -1.64 | 0 | 0.16 | 0 | 1.79 | -19.73 | 0.31 | -69.0 | 0 | 0 | 0.74 | -73.06 | -1.84 | 0 | -1.24 | 0 | 2.54 | -30.41 | 0.05 | 25.0 | -42.22 | 0 |
| 2017 (4) | -4.26 | 0 | 6.49 | -62.72 | -6.65 | 0 | -0.04 | 0 | 2.23 | -89.62 | 1.0 | -83.77 | 0 | 0 | 2.76 | -88.53 | -5.05 | 0 | 0.2 | 0 | 3.65 | -57.31 | 0.04 | -93.22 | -109.51 | 0 |
| 2016 (3) | 4.08 | 0 | 17.41 | 0 | -31.14 | 0 | -0.95 | 0 | 21.49 | 0 | 6.16 | -65.08 | -3.04 | 0 | 24.04 | -23.14 | -15.52 | 0 | -4.51 | 0 | 8.55 | -31.1 | 0.59 | -32.18 | 88.12 | 0 |
| 2015 (2) | -8.5 | 0 | -17.59 | 0 | 0.62 | -96.74 | 1.41 | -45.14 | -26.09 | 0 | 17.64 | -6.57 | 0 | 0 | 31.28 | 30.81 | -28.76 | 0 | -51.32 | 0 | 12.41 | -7.59 | 0.87 | 12.99 | 0.00 | 0 |
| 2014 (1) | 9.63 | -31.65 | -16.61 | 0 | 19.02 | 0 | 2.57 | 0 | -6.98 | 0 | 18.88 | 3.91 | 0 | 0 | 23.91 | 31.34 | -15.18 | 0 | -21.32 | 0 | 13.43 | 16.38 | 0.77 | 16.67 | 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) | -0.33 | -250.0 | -197.06 | 1.9 | -37.09 | 1155.56 | -6.67 | -234.48 | -1050.0 | -0.2 | -53.85 | -400.0 | 1.57 | -51.54 | 881.25 | 0.36 | 500.0 | 620.0 | 0 | 0 | 0 | 5.63 | 430.52 | 447.61 | -0.52 | 18.75 | 0.0 | -0.5 | -13.64 | -100.0 | 0.33 | 3.12 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 0.22 | 175.86 | 178.57 | 3.02 | 278.7 | 602.33 | 4.96 | 535.9 | 1018.52 | -0.13 | -533.33 | -750.0 | 3.24 | 263.64 | 2060.0 | 0.06 | 100.0 | -25.0 | 0 | 0 | 0 | 1.06 | 46.19 | -35.88 | -0.64 | -68.42 | -64.1 | -0.44 | -528.57 | -214.29 | 0.32 | -3.03 | -5.88 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 24Q1 (18) | -0.29 | 6.45 | -155.77 | -1.69 | -945.0 | -67.33 | 0.78 | 5.41 | 239.29 | 0.03 | 250.0 | 200.0 | -1.98 | -1700.0 | -304.08 | 0.03 | -72.73 | -85.0 | 0 | 0 | 0 | 0.73 | -67.38 | -85.62 | -0.38 | 20.83 | 36.67 | -0.07 | 87.5 | 68.18 | 0.33 | 0.0 | 0.0 | 0 | 0 | -100.0 | -111.54 | 0 | -125.74 |
| 23Q4 (17) | -0.31 | -191.18 | -158.33 | 0.2 | 211.11 | 132.79 | 0.74 | 227.59 | -22.11 | -0.02 | 50.0 | -200.0 | -0.11 | -168.75 | 84.93 | 0.11 | 120.0 | -69.44 | 0 | 0 | 0 | 2.23 | 116.44 | -62.27 | -0.48 | 7.69 | 40.74 | -0.56 | -124.0 | 51.3 | 0.33 | 0.0 | -23.26 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.34 | 221.43 | 88.89 | -0.18 | -141.86 | 28.0 | -0.58 | -7.41 | -5900.0 | -0.04 | -300.0 | -300.0 | 0.16 | 6.67 | 328.57 | 0.05 | -37.5 | -80.0 | 0 | 0 | 0 | 1.03 | -37.89 | -72.55 | -0.52 | -33.33 | 55.56 | -0.25 | -78.57 | 56.14 | 0.33 | -2.94 | -34.0 | 0 | 0 | -100.0 | 425.00 | 403.57 | 0 |
| 23Q2 (15) | -0.28 | -153.85 | -40.0 | 0.43 | 142.57 | 166.15 | -0.54 | 3.57 | -154.55 | 0.02 | 100.0 | 150.0 | 0.15 | 130.61 | 117.65 | 0.08 | -60.0 | -80.49 | 0 | 0 | 0 | 1.66 | -67.2 | -73.42 | -0.39 | 35.0 | 68.8 | -0.14 | 36.36 | 85.57 | 0.34 | 3.03 | -32.0 | 0 | -100.0 | -100.0 | -140.00 | -132.31 | 0 |
| 23Q1 (14) | 0.52 | 533.33 | -49.02 | -1.01 | -65.57 | 10.62 | -0.56 | -158.95 | -236.59 | 0.01 | -50.0 | -50.0 | -0.49 | 32.88 | -345.45 | 0.2 | -44.44 | -45.95 | 0 | 0 | 0 | 5.05 | -14.42 | -32.43 | -0.6 | 25.93 | 20.0 | -0.22 | 80.87 | 52.17 | 0.33 | -23.26 | -35.29 | 0.01 | 0.0 | -50.0 | 433.33 | 0 | -70.26 |
| 22Q4 (13) | -0.12 | -166.67 | -271.43 | -0.61 | -144.0 | -12.96 | 0.95 | 9400.0 | 295.83 | 0.02 | 300.0 | -33.33 | -0.73 | -942.86 | -55.32 | 0.36 | 44.0 | -5.26 | 0 | 0 | 0 | 5.90 | 57.46 | 3.74 | -0.81 | 30.77 | 7.95 | -1.15 | -101.75 | -15.0 | 0.43 | -14.0 | -15.69 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.18 | 190.0 | -83.64 | -0.25 | 61.54 | 61.54 | 0.01 | -98.99 | 100.91 | -0.01 | 75.0 | 94.44 | -0.07 | 91.76 | -115.56 | 0.25 | -39.02 | -56.9 | 0 | 0 | 0 | 3.75 | -39.85 | -56.38 | -1.17 | 6.4 | -129.41 | -0.57 | 41.24 | -200.0 | 0.5 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -0.2 | -119.61 | -132.26 | -0.65 | 42.48 | 15.58 | 0.99 | 141.46 | 250.0 | -0.04 | -300.0 | -121.05 | -0.85 | -672.73 | -466.67 | 0.41 | 10.81 | -42.25 | 0 | 0 | 0 | 6.23 | -16.64 | -43.31 | -1.25 | -66.67 | -303.23 | -0.97 | -110.87 | -3333.33 | 0.5 | -1.96 | -3.85 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 1.02 | 1357.14 | 525.0 | -1.13 | -109.26 | 34.3 | 0.41 | 70.83 | -91.6 | 0.02 | -33.33 | 120.0 | -0.11 | 76.6 | 94.39 | 0.37 | -2.63 | 68.18 | 0 | 0 | 0 | 7.47 | 31.4 | 112.01 | -0.75 | 14.77 | -158.62 | -0.46 | 54.0 | -666.67 | 0.51 | 0.0 | -3.77 | 0.02 | 100.0 | 100.0 | 1457.14 | 0 | 3014.29 |
| 21Q4 (9) | 0.07 | -93.64 | -95.86 | -0.54 | 16.92 | -1250.0 | 0.24 | 121.82 | 146.15 | 0.03 | 116.67 | -81.25 | -0.47 | -204.44 | -128.48 | 0.38 | -34.48 | 660.0 | 0 | 0 | 0 | 5.69 | -33.8 | 616.77 | -0.88 | -72.55 | 33.83 | -1.0 | -426.32 | -78.57 | 0.51 | 2.0 | -10.53 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 1.1 | 77.42 | 746.15 | -0.65 | 15.58 | -3150.0 | -1.1 | -66.67 | -160.44 | -0.18 | -194.74 | -133.96 | 0.45 | 400.0 | 309.09 | 0.58 | -18.31 | 5700.0 | 0 | 0 | 0 | 8.59 | -21.82 | 6181.19 | -0.51 | -64.52 | -240.0 | -0.19 | -733.33 | -258.33 | 0.5 | -3.85 | -30.56 | 0.01 | 0.0 | 0.0 | 343.75 | 210.48 | 2147.6 |
| 21Q2 (7) | 0.62 | 358.33 | 0 | -0.77 | 55.23 | -7600.0 | -0.66 | -113.52 | -3.12 | 0.19 | 290.0 | 850.0 | -0.15 | 92.35 | -1400.0 | 0.71 | 222.73 | 7000.0 | 0 | 0 | 0 | 10.99 | 211.74 | 7439.63 | -0.31 | -6.9 | 85.38 | 0.03 | 150.0 | 101.61 | 0.52 | -1.89 | -28.77 | 0.01 | 0.0 | 0.0 | 110.71 | 321.43 | 0 |
| 21Q1 (6) | -0.24 | -114.2 | -185.71 | -1.72 | -4200.0 | -1620.0 | 4.88 | 1038.46 | 702.47 | -0.1 | -162.5 | -900.0 | -1.96 | -218.79 | -1188.89 | 0.22 | 340.0 | 2100.0 | 0 | 0 | 0 | 3.53 | 344.23 | 1317.31 | -0.29 | 78.2 | 62.82 | -0.06 | 89.29 | 90.48 | 0.53 | -7.02 | -27.4 | 0.01 | 0.0 | 0.0 | -50.00 | -100.59 | -119.64 |
| 20Q4 (5) | 1.69 | 1200.0 | 225.0 | -0.04 | -100.0 | -100.0 | -0.52 | -128.57 | 40.91 | 0.16 | -69.81 | -94.33 | 1.65 | 1400.0 | 230.0 | 0.05 | 400.0 | 150.0 | 0 | 0 | 0 | 0.79 | 480.16 | 190.87 | -1.33 | -786.67 | -259.46 | -0.56 | -566.67 | -55.56 | 0.57 | -20.83 | -25.0 | 0.01 | 0.0 | 0.0 | 8450.00 | 55150.0 | 6562.5 |
| 20Q3 (4) | 0.13 | 0 | 0.0 | -0.02 | -100.0 | 0.0 | 1.82 | 384.38 | 0.0 | 0.53 | 2550.0 | 0.0 | 0.11 | 1200.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.14 | -6.16 | 0.0 | -0.15 | 92.92 | 0.0 | 0.12 | 106.45 | 0.0 | 0.72 | -1.37 | 0.0 | 0.01 | 0.0 | 0.0 | 15.29 | 0 | 0.0 |
| 20Q2 (3) | 0 | -100.0 | 0.0 | -0.01 | 90.0 | 0.0 | -0.64 | 20.99 | 0.0 | 0.02 | 300.0 | 0.0 | -0.01 | -105.56 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | -41.4 | 0.0 | -2.12 | -171.79 | 0.0 | -1.86 | -195.24 | 0.0 | 0.73 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.28 | -46.15 | 0.0 | -0.1 | -400.0 | 0.0 | -0.81 | 7.95 | 0.0 | -0.01 | -100.35 | 0.0 | 0.18 | -64.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.25 | -8.83 | 0.0 | -0.78 | -110.81 | 0.0 | -0.63 | -75.0 | 0.0 | 0.73 | -3.95 | 0.0 | 0.01 | 0.0 | 0.0 | 254.55 | 100.7 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | 2.82 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 126.83 | 0.0 | 0.0 |
