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) | -3.57 | 0 | 0.78 | 0 | 1.77 | -19.91 | -1.61 | 0 | -2.79 | 0 | 0.34 | -26.09 | -0.22 | 0 | 0.67 | -39.17 | 0.57 | 0 | -0.7 | 0 | 0.81 | 6.58 | 0.03 | 0.0 | -2550.00 | 0 |
| 2022 (9) | -0.77 | 0 | -0.35 | 0 | 2.21 | 0 | -2.1 | 0 | -1.12 | 0 | 0.46 | -22.03 | 0.42 | 0 | 1.11 | -12.69 | -1.0 | 0 | -0.61 | 0 | 0.76 | 16.92 | 0.03 | -82.35 | -427.78 | 0 |
| 2021 (8) | 0.15 | 0 | -0.05 | 0 | -1.64 | 0 | 3.62 | 0 | 0.1 | 0 | 0.59 | -80.13 | -0.11 | 0 | 1.27 | -82.18 | 0.56 | -52.94 | 0.37 | 0 | 0.65 | 10.17 | 0.17 | 88.89 | 12.61 | 0 |
| 2020 (7) | -2.66 | 0 | -3.4 | 0 | 6.91 | 32.38 | -2.11 | 0 | -6.06 | 0 | 2.97 | 2375.0 | -0.07 | 0 | 7.13 | 1912.79 | 1.19 | 85.94 | -1.58 | 0 | 0.59 | -3.28 | 0.09 | 50.0 | 0.00 | 0 |
| 2019 (6) | -0.05 | 0 | -1.41 | 0 | 5.22 | 0 | 2.19 | 0 | -1.46 | 0 | 0.12 | -63.64 | -0.18 | 0 | 0.35 | -66.91 | 0.64 | 0 | -0.43 | 0 | 0.61 | 45.24 | 0.06 | 50.0 | -20.83 | 0 |
| 2018 (5) | 1.39 | 0 | -0.18 | 0 | -0.62 | 0 | -0.7 | 0 | 1.21 | 830.77 | 0.33 | 50.0 | 0.48 | 26.32 | 1.07 | 29.95 | -0.08 | 0 | 0.22 | 0 | 0.42 | -17.65 | 0.04 | -20.0 | 204.41 | 0 |
| 2017 (4) | -0.18 | 0 | 0.31 | 0 | 0.2 | -23.08 | -0.4 | 0 | 0.13 | -7.14 | 0.22 | 83.33 | 0.38 | 0 | 0.82 | 80.38 | -0.33 | 0 | -0.89 | 0 | 0.51 | -13.56 | 0.05 | -28.57 | 0.00 | 0 |
| 2016 (3) | 1.19 | 142.86 | -1.05 | 0 | 0.26 | 0 | -0.13 | 0 | 0.14 | -62.16 | 0.12 | 100.0 | -0.88 | 0 | 0.46 | 75.42 | 0.55 | 0 | 0.55 | 0 | 0.59 | -14.49 | 0.07 | -12.5 | 98.35 | 8.38 |
| 2015 (2) | 0.49 | 0 | -0.12 | 0 | -0.14 | 0 | -1.1 | 0 | 0.37 | 0 | 0.06 | -53.85 | -0.01 | 0 | 0.26 | -54.47 | -0.65 | 0 | -0.23 | 0 | 0.69 | -5.48 | 0.08 | 0.0 | 90.74 | 0 |
| 2014 (1) | -2.09 | 0 | 2.07 | 989.47 | -0.18 | 0 | 2.1 | 0 | -0.02 | 0 | 0.13 | -27.78 | -0.05 | 0 | 0.57 | -35.53 | -0.33 | 0 | 0.29 | 0 | 0.73 | -8.75 | 0.08 | -11.11 | -190.00 | 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) | 0.38 | 180.85 | 140.43 | -0.16 | 62.79 | 60.98 | -0.18 | -139.13 | -124.66 | -0.1 | 94.54 | -183.33 | 0.22 | 124.44 | 116.3 | 0.15 | -65.91 | 66.67 | 0.01 | 200.0 | 0 | 0.94 | -67.62 | 43.29 | 0.23 | 560.0 | 291.67 | -1.17 | -290.0 | -290.0 | 0.17 | -5.56 | -10.53 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.47 | -361.11 | 43.37 | -0.43 | -138.05 | -48.28 | 0.46 | 150.55 | -64.62 | -1.83 | -458.82 | -2514.29 | -0.9 | -168.7 | 19.64 | 0.44 | 29.41 | 633.33 | -0.01 | 83.33 | 50.0 | 2.91 | 16.38 | 485.21 | -0.05 | -110.42 | 64.29 | -0.3 | -600.0 | -900.0 | 0.18 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 24Q1 (18) | 0.18 | 110.53 | 300.0 | 1.13 | -7.38 | 352.0 | -0.91 | -201.11 | 21.55 | 0.51 | 125.0 | 34.21 | 1.31 | 367.35 | 718.75 | 0.34 | 240.0 | 325.0 | -0.06 | 72.73 | -400.0 | 2.50 | 235.49 | 252.39 | 0.48 | -18.64 | 100.0 | 0.06 | 123.08 | 154.55 | 0.18 | -5.26 | -18.18 | 0.01 | 0.0 | 0.0 | 72.00 | 0 | 196.0 |
| 23Q4 (17) | -1.71 | -81.91 | -9.62 | 1.22 | 397.56 | 608.33 | 0.9 | 23.29 | -47.06 | -2.04 | -1800.0 | 0.49 | -0.49 | 63.7 | 72.78 | 0.1 | 11.11 | -28.57 | -0.22 | 0 | -152.38 | 0.75 | 13.35 | -46.8 | 0.59 | 591.67 | 273.53 | -0.26 | 13.33 | 33.33 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 107.14 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.94 | -13.25 | 36.91 | -0.41 | -41.38 | -202.5 | 0.73 | -43.85 | -34.82 | 0.12 | 271.43 | 160.0 | -1.35 | -20.54 | -23.85 | 0.09 | 50.0 | -18.18 | 0 | 100.0 | 0 | 0.66 | 32.22 | -45.06 | -0.12 | 14.29 | 76.47 | -0.3 | -900.0 | -3.45 | 0.19 | -9.52 | 0.0 | 0.01 | 0.0 | -93.33 | 0.00 | 100.0 | 100.0 |
| 23Q2 (15) | -0.83 | -822.22 | -158.45 | -0.29 | -216.0 | -422.22 | 1.3 | 212.07 | 1344.44 | -0.07 | -118.42 | -250.0 | -1.12 | -800.0 | -174.17 | 0.06 | -25.0 | -33.33 | -0.02 | -200.0 | -200.0 | 0.50 | -29.92 | -39.14 | -0.14 | -158.33 | 0.0 | -0.03 | 72.73 | -108.33 | 0.21 | -4.55 | 5.0 | 0.01 | 0.0 | 0.0 | -436.84 | -482.46 | -275.35 |
| 23Q1 (14) | -0.09 | 94.23 | -110.47 | 0.25 | 204.17 | 141.67 | -1.16 | -168.24 | -63.38 | 0.38 | 118.54 | 111.11 | 0.16 | 108.89 | -38.46 | 0.08 | -42.86 | -38.46 | 0.02 | -95.24 | 200.0 | 0.71 | -49.35 | -38.3 | 0.24 | 170.59 | 0 | -0.11 | 71.79 | 60.71 | 0.22 | 15.79 | 22.22 | 0.01 | 107.14 | 0.0 | -75.00 | 0 | 0 |
| 22Q4 (13) | -1.56 | -4.7 | -329.41 | -0.24 | -160.0 | 40.0 | 1.7 | 51.79 | 1207.69 | -2.05 | -925.0 | -150.37 | -1.8 | -65.14 | -742.86 | 0.14 | 27.27 | -66.67 | 0.42 | 0 | 481.82 | 1.40 | 17.07 | -60.92 | -0.34 | 33.33 | -78.95 | -0.39 | -34.48 | -50.0 | 0.19 | 0.0 | 5.56 | -0.14 | -193.33 | -240.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -1.49 | -204.93 | -96.05 | 0.4 | 344.44 | -82.06 | 1.12 | 1144.44 | 328.57 | -0.2 | -900.0 | -322.22 | -1.09 | -172.19 | -174.15 | 0.11 | 22.22 | 0.0 | 0 | -100.0 | 0 | 1.20 | 46.45 | 27.67 | -0.51 | -264.29 | 0 | -0.29 | -180.56 | -140.28 | 0.19 | -5.0 | 18.75 | 0.15 | 1400.0 | 275.0 | -2980.00 | -1296.2 | -3507.37 |
| 22Q2 (11) | 1.42 | 65.12 | 265.12 | 0.09 | 115.0 | 121.43 | 0.09 | 112.68 | -70.97 | -0.02 | -111.11 | 98.69 | 1.51 | 480.77 | 217.97 | 0.09 | -30.77 | 200.0 | 0.02 | 200.0 | 0 | 0.82 | -28.94 | 227.27 | -0.14 | 0 | -160.87 | 0.36 | 228.57 | 300.0 | 0.2 | 11.11 | 42.86 | 0.01 | 0.0 | 0.0 | 249.12 | 0 | 0 |
| 22Q1 (10) | 0.86 | 26.47 | -21.1 | -0.6 | -50.0 | 58.9 | -0.71 | -646.15 | 55.06 | 0.18 | -95.58 | -82.0 | 0.26 | -7.14 | 170.27 | 0.13 | -69.05 | 333.33 | -0.02 | 81.82 | 0 | 1.15 | -67.92 | 322.97 | 0 | 100.0 | -100.0 | -0.28 | -7.69 | -450.0 | 0.18 | 0.0 | 5.88 | 0.01 | -90.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.68 | 189.47 | 194.44 | -0.4 | -117.94 | -81.82 | 0.13 | 126.53 | -92.07 | 4.07 | 4422.22 | 348.17 | 0.28 | -80.95 | 129.79 | 0.42 | 281.82 | -23.64 | -0.11 | 0 | -125.0 | 3.59 | 282.47 | -29.77 | -0.19 | 0 | 71.21 | -0.26 | -136.11 | 82.55 | 0.18 | 12.5 | 12.5 | 0.1 | 150.0 | 400.0 | 3400.00 | 4215.79 | 0 |
| 21Q3 (8) | -0.76 | 11.63 | -484.62 | 2.23 | 630.95 | 175.08 | -0.49 | -258.06 | -113.21 | 0.09 | 105.88 | -62.5 | 1.47 | 214.84 | 147.42 | 0.11 | 266.67 | -95.05 | 0 | 0 | 100.0 | 0.94 | 275.43 | -95.48 | 0 | -100.0 | -100.0 | 0.72 | 500.0 | 388.0 | 0.16 | 14.29 | 6.67 | 0.04 | 300.0 | 100.0 | -82.61 | 0 | 0 |
| 21Q2 (7) | -0.86 | -178.9 | 31.2 | -0.42 | 71.23 | -290.91 | 0.31 | 119.62 | -80.13 | -1.53 | -253.0 | -188.68 | -1.28 | -245.95 | -24.27 | 0.03 | 0.0 | -62.5 | 0 | 0 | 100.0 | 0.25 | -8.17 | -60.84 | 0.23 | -55.77 | -78.9 | -0.18 | -325.0 | -164.29 | 0.14 | -17.65 | 0.0 | 0.01 | -50.0 | -66.67 | 0.00 | -100.0 | 100.0 |
| 21Q1 (6) | 1.09 | 251.39 | 294.64 | -1.46 | -563.64 | -239.53 | -1.58 | -196.34 | 0 | 1.0 | 160.98 | 688.24 | -0.37 | 60.64 | 62.63 | 0.03 | -94.55 | -75.0 | 0 | -100.0 | 100.0 | 0.27 | -94.67 | -82.55 | 0.52 | 178.79 | 420.0 | 0.08 | 105.37 | 166.67 | 0.17 | 6.25 | 21.43 | 0.02 | 0.0 | 0.0 | 403.70 | 0 | 128.84 |
| 20Q4 (5) | -0.72 | -453.85 | -147.68 | -0.22 | 92.59 | -10.0 | 1.64 | -55.8 | 260.78 | -1.64 | -783.33 | -286.36 | -0.94 | 69.68 | -171.76 | 0.55 | -75.23 | 1733.33 | 0.44 | 188.0 | 500.0 | 5.11 | -75.41 | 1360.19 | -0.66 | -200.0 | -3400.0 | -1.49 | -496.0 | -144.26 | 0.16 | 6.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.13 | 89.6 | 0.0 | -2.97 | -1450.0 | 0.0 | 3.71 | 137.82 | 0.0 | 0.24 | 145.28 | 0.0 | -3.1 | -200.97 | 0.0 | 2.22 | 2675.0 | 0.0 | -0.5 | -4900.0 | 0.0 | 20.79 | 3155.69 | 0.0 | 0.66 | -39.45 | 0.0 | -0.25 | -189.29 | 0.0 | 0.15 | 7.14 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -1.25 | -123.21 | 0.0 | 0.22 | 151.16 | 0.0 | 1.56 | 0 | 0.0 | -0.53 | -211.76 | 0.0 | -1.03 | -4.04 | 0.0 | 0.08 | -33.33 | 0.0 | -0.01 | 0.0 | 0.0 | 0.64 | -59.08 | 0.0 | 1.09 | 990.0 | 0.0 | 0.28 | 333.33 | 0.0 | 0.14 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | -277.78 | 80.16 | 0.0 |
| 20Q1 (2) | -0.56 | -137.09 | 0.0 | -0.43 | -115.0 | 0.0 | 0 | 100.0 | 0.0 | -0.17 | -119.32 | 0.0 | -0.99 | -175.57 | 0.0 | 0.12 | 300.0 | 0.0 | -0.01 | 90.91 | 0.0 | 1.56 | 345.77 | 0.0 | 0.1 | 400.0 | 0.0 | -0.12 | 80.33 | 0.0 | 0.14 | -12.5 | 0.0 | 0.02 | 0.0 | 0.0 | -1400.00 | 0 | 0.0 |
| 19Q4 (1) | 1.51 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
