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) | 2.92 | 4071.43 | -0.55 | 0 | -0.48 | 0 | -0.33 | 0 | 2.37 | 0 | 0.31 | -83.6 | -1.04 | 0 | 1.50 | -87.76 | 1.93 | 80.37 | 2.24 | 67.16 | 0.63 | 3.28 | 0.08 | 33.33 | 98.98 | 2742.23 |
| 2022 (9) | 0.07 | 0 | -3.16 | 0 | 2.43 | -86.12 | -0.51 | 0 | -3.09 | 0 | 1.89 | 800.0 | -0.69 | 0 | 12.23 | 638.16 | 1.07 | 55.07 | 1.34 | 100.0 | 0.61 | 5.17 | 0.06 | -40.0 | 3.48 | 0 |
| 2021 (8) | -9.95 | 0 | -5.17 | 0 | 17.51 | 336.66 | 1.51 | 15000.0 | -15.12 | 0 | 0.21 | 40.0 | -0.33 | 0 | 1.66 | 20.35 | 0.69 | -22.47 | 0.67 | 71.79 | 0.58 | -13.43 | 0.1 | 11.11 | -737.04 | 0 |
| 2020 (7) | -3.22 | 0 | -1.25 | 0 | 4.01 | 0 | 0.01 | -95.24 | -4.47 | 0 | 0.15 | -65.12 | -0.09 | 0 | 1.38 | -43.32 | 0.89 | -67.4 | 0.39 | -80.88 | 0.67 | -2.9 | 0.09 | 28.57 | -280.00 | 0 |
| 2019 (6) | 3.57 | -73.94 | -0.57 | 0 | -3.28 | 0 | 0.21 | 600.0 | 3.0 | -79.73 | 0.43 | -2.27 | -0.16 | 0 | 2.43 | 51.31 | 2.73 | -14.15 | 2.04 | -25.0 | 0.69 | -4.17 | 0.07 | 75.0 | 127.50 | -67.61 |
| 2018 (5) | 13.7 | 922.39 | 1.1 | 0 | -14.48 | 0 | 0.03 | 0 | 14.8 | 2590.91 | 0.44 | 175.0 | -0.08 | 0 | 1.60 | 59.56 | 3.18 | 71.89 | 2.72 | 283.1 | 0.72 | 2.86 | 0.04 | 0.0 | 393.68 | 326.0 |
| 2017 (4) | 1.34 | 47.25 | -0.79 | 0 | -0.35 | 0 | -0.32 | 0 | 0.55 | 0 | 0.16 | 166.67 | -0.2 | 0 | 1.01 | 34.93 | 1.85 | 107.87 | 0.71 | -76.49 | 0.7 | 400.0 | 0.04 | 33.33 | 92.41 | 223.96 |
| 2016 (3) | 0.91 | -24.79 | -1.32 | 0 | 2.85 | 0 | -2.47 | 0 | -0.41 | 0 | 0.06 | -53.85 | -0.07 | 0 | 0.75 | -50.06 | 0.89 | -27.64 | 3.02 | 169.64 | 0.14 | 7.69 | 0.03 | -62.5 | 28.53 | -68.64 |
| 2015 (2) | 1.21 | 0 | -0.84 | 0 | -0.88 | 0 | 0.1 | 0 | 0.37 | 0 | 0.13 | 18.18 | -0.01 | 0 | 1.49 | -41.25 | 1.23 | 296.77 | 1.12 | 522.22 | 0.13 | 8.33 | 0.08 | 33.33 | 90.98 | 0 |
| 2014 (1) | -4.05 | 0 | -0.11 | 0 | 4.1 | -67.51 | -0.5 | 0 | -4.16 | 0 | 0.11 | -31.25 | -0.05 | 0 | 2.54 | -36.33 | 0.31 | 29.17 | 0.18 | 28.57 | 0.12 | 0.0 | 0.06 | 100.0 | -1125.00 | 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) | -0.19 | -26.67 | -119.59 | 3.71 | 185.09 | 1179.31 | -2.81 | -183.14 | -80.13 | -0.5 | -350.0 | -47.06 | 3.52 | 178.05 | 179.37 | 0.13 | 225.0 | 225.0 | 0 | 100.0 | 100.0 | 3.49 | 197.12 | 562.2 | 0.34 | 17.24 | -54.67 | 0.54 | 63.64 | -29.87 | 0.19 | 5.56 | 26.67 | 0.02 | 0.0 | 0.0 | -25.33 | 10.49 | -124.55 |
| 24Q2 (19) | -0.15 | -128.3 | -142.86 | -4.36 | -664.91 | -1078.38 | 3.38 | 252.08 | 514.55 | 0.2 | 233.33 | -35.48 | -4.51 | -11175.0 | -22450.0 | 0.04 | -73.33 | 0.0 | -0.14 | -100.0 | 62.16 | 1.17 | -74.58 | 5.87 | 0.29 | 45.0 | -25.64 | 0.33 | -5.71 | -41.07 | 0.18 | 5.88 | 20.0 | 0.02 | 0.0 | 0.0 | -28.30 | -128.84 | -159.03 |
| 24Q1 (18) | 0.53 | -67.08 | 5400.0 | -0.57 | -16.33 | -2950.0 | 0.96 | 152.63 | 585.71 | 0.06 | 113.04 | -64.71 | -0.04 | -103.57 | -500.0 | 0.15 | -28.57 | 400.0 | -0.07 | 75.86 | 46.15 | 4.62 | 30.99 | 444.62 | 0.2 | -55.56 | -41.18 | 0.35 | -42.62 | 16.67 | 0.17 | 0.0 | 13.33 | 0.02 | 0.0 | 0.0 | 98.15 | -51.23 | 4712.96 |
| 23Q4 (17) | 1.61 | 65.98 | 1563.64 | -0.49 | -268.97 | 62.02 | 0.38 | 124.36 | -64.15 | -0.46 | -35.29 | -518.18 | 1.12 | -11.11 | 180.0 | 0.21 | 425.0 | 450.0 | -0.29 | -16.0 | 53.23 | 3.52 | 569.46 | 333.14 | 0.45 | -40.0 | 18.42 | 0.61 | -20.78 | 238.89 | 0.17 | 13.33 | 13.33 | 0.02 | 0.0 | 0.0 | 201.25 | 95.03 | 740.34 |
| 23Q3 (16) | 0.97 | 177.14 | 561.9 | 0.29 | 178.38 | 122.66 | -1.56 | -383.64 | -202.63 | -0.34 | -209.68 | -36.0 | 1.26 | 6400.0 | 184.56 | 0.04 | 0.0 | -97.79 | -0.25 | 32.43 | -219.05 | 0.53 | -52.5 | -98.94 | 0.75 | 92.31 | 226.09 | 0.77 | 37.5 | 83.33 | 0.15 | 0.0 | -6.25 | 0.02 | 0.0 | 100.0 | 103.19 | 115.23 | 389.92 |
| 23Q2 (15) | 0.35 | 3600.0 | -59.3 | -0.37 | -1950.0 | 65.09 | 0.55 | 292.86 | 361.9 | 0.31 | 82.35 | 224.0 | -0.02 | -300.0 | 90.0 | 0.04 | 33.33 | -33.33 | -0.37 | -184.62 | -94.74 | 1.11 | 30.75 | -30.01 | 0.39 | 14.71 | 77.27 | 0.56 | 86.67 | 80.65 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 47.95 | 2353.42 | -73.8 |
| 23Q1 (14) | -0.01 | 90.91 | 98.0 | 0.02 | 101.55 | -96.0 | 0.14 | -86.79 | 133.33 | 0.17 | 54.55 | 241.67 | 0.01 | 100.71 | 0 | 0.03 | 150.0 | -57.14 | -0.13 | 79.03 | -44.44 | 0.85 | 156.07 | -50.73 | 0.34 | -10.53 | 41.67 | 0.3 | 66.67 | -28.57 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -2.13 | 93.23 | 97.49 |
| 22Q4 (13) | -0.11 | 47.62 | -184.62 | -1.29 | -0.78 | -279.41 | 1.06 | -30.26 | -25.87 | 0.11 | 144.0 | -94.09 | -1.4 | 6.04 | -566.67 | -0.06 | -103.31 | -175.0 | -0.62 | -395.24 | -520.0 | -1.51 | -103.03 | -162.15 | 0.38 | 65.22 | 533.33 | 0.18 | -57.14 | 500.0 | 0.15 | -6.25 | 0.0 | 0.02 | 100.0 | -50.0 | -31.43 | 11.7 | -153.19 |
| 22Q3 (12) | -0.21 | -124.42 | 74.7 | -1.28 | -20.75 | 41.82 | 1.52 | 823.81 | -36.4 | -0.25 | 0.0 | -92.31 | -1.49 | -645.0 | 50.83 | 1.81 | 2916.67 | 1545.45 | 0.21 | 210.53 | 240.0 | 49.86 | 3049.63 | 1318.81 | 0.23 | 4.55 | 76.92 | 0.42 | 35.48 | 40.0 | 0.16 | 6.67 | 6.67 | 0.01 | 0.0 | -50.0 | -35.59 | -119.45 | 79.84 |
| 22Q2 (11) | 0.86 | 272.0 | -36.76 | -1.06 | -312.0 | 56.56 | -0.21 | -450.0 | -107.95 | -0.25 | -108.33 | -78.57 | -0.2 | 0 | 81.48 | 0.06 | -14.29 | 200.0 | -0.19 | -111.11 | -216.67 | 1.58 | -7.95 | 149.34 | 0.22 | -8.33 | -4.35 | 0.31 | -26.19 | 106.67 | 0.15 | 0.0 | 7.14 | 0.01 | -50.0 | -50.0 | 182.98 | 315.91 | -58.29 |
| 22Q1 (10) | -0.5 | -484.62 | 95.29 | 0.5 | 247.06 | 363.16 | 0.06 | -95.8 | -99.46 | -0.12 | -106.45 | -33.33 | 0 | 100.0 | 100.0 | 0.07 | -12.5 | 0 | -0.09 | 10.0 | -200.0 | 1.72 | -29.27 | 0 | 0.24 | 300.0 | -11.11 | 0.42 | 1300.0 | 121.05 | 0.15 | 0.0 | 0.0 | 0.02 | -50.0 | 0.0 | -84.75 | -243.42 | 97.12 |
| 21Q4 (9) | 0.13 | 115.66 | 104.98 | -0.34 | 84.55 | -342.86 | 1.43 | -40.17 | 320.59 | 1.86 | 1530.77 | 9400.0 | -0.21 | 93.07 | 91.5 | 0.08 | -27.27 | -20.0 | -0.1 | 33.33 | -900.0 | 2.43 | -30.81 | -29.24 | 0.06 | -53.85 | -79.31 | 0.03 | -90.0 | -75.0 | 0.15 | 0.0 | -21.05 | 0.04 | 100.0 | 100.0 | 59.09 | 133.46 | 107.47 |
| 21Q3 (8) | -0.83 | -161.03 | 51.18 | -2.2 | 9.84 | -47.65 | 2.39 | -9.47 | -48.93 | -0.13 | 7.14 | 23.53 | -3.03 | -180.56 | 5.02 | 0.11 | 450.0 | 450.0 | -0.15 | -150.0 | -400.0 | 3.51 | 453.51 | 335.78 | 0.13 | -43.48 | -23.53 | 0.3 | 100.0 | 900.0 | 0.15 | 7.14 | -6.25 | 0.02 | 0.0 | 0.0 | -176.60 | -140.25 | 78.19 |
| 21Q2 (7) | 1.36 | 112.82 | 1842.86 | -2.44 | -1184.21 | -2611.11 | 2.64 | -76.11 | 434.18 | -0.14 | -55.56 | -380.0 | -1.08 | 90.0 | -5300.0 | 0.02 | 0 | 100.0 | -0.06 | -100.0 | -50.0 | 0.63 | 0 | 50.48 | 0.23 | -14.81 | 53.33 | 0.15 | -21.05 | 87.5 | 0.14 | -6.67 | -12.5 | 0.02 | 0.0 | 0.0 | 438.71 | 114.89 | 1529.49 |
| 21Q1 (6) | -10.61 | -306.51 | -1140.2 | -0.19 | -235.71 | -200.0 | 11.05 | 3150.0 | 5122.73 | -0.09 | -350.0 | -160.0 | -10.8 | -337.25 | -992.56 | 0 | -100.0 | -100.0 | -0.03 | -200.0 | -200.0 | -0.00 | -100.0 | -100.0 | 0.27 | -6.9 | -3.57 | 0.19 | 58.33 | 18.75 | 0.15 | -21.05 | -6.25 | 0.02 | 0.0 | 0.0 | -2947.22 | -272.64 | -1082.41 |
| 20Q4 (5) | -2.61 | -53.53 | -143.87 | 0.14 | 109.4 | 275.0 | 0.34 | -92.74 | 106.91 | -0.02 | 88.24 | -114.29 | -2.47 | 22.57 | -142.08 | 0.1 | 400.0 | -44.44 | -0.01 | 66.67 | -116.67 | 3.44 | 326.12 | 102.37 | 0.29 | 70.59 | -89.42 | 0.12 | 300.0 | -94.44 | 0.19 | 18.75 | 18.75 | 0.02 | 0.0 | -33.33 | -790.91 | 2.3 | -412.38 |
| 20Q3 (4) | -1.7 | -2528.57 | 0.0 | -1.49 | -1555.56 | 0.0 | 4.68 | 692.41 | 0.0 | -0.17 | -440.0 | 0.0 | -3.19 | -15850.0 | 0.0 | 0.02 | 100.0 | 0.0 | -0.03 | 25.0 | 0.0 | 0.81 | 91.13 | 0.0 | 0.17 | 13.33 | 0.0 | 0.03 | -62.5 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -809.52 | -3106.8 | 0.0 |
| 20Q2 (3) | 0.07 | -93.14 | 0.0 | -0.09 | -147.37 | 0.0 | -0.79 | -259.09 | 0.0 | 0.05 | -66.67 | 0.0 | -0.02 | -101.65 | 0.0 | 0.01 | -66.67 | 0.0 | -0.04 | -300.0 | 0.0 | 0.42 | -55.84 | 0.0 | 0.15 | -46.43 | 0.0 | 0.08 | -50.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 26.92 | -91.03 | 0.0 |
| 20Q1 (2) | 1.02 | -82.86 | 0.0 | 0.19 | 337.5 | 0.0 | -0.22 | 95.53 | 0.0 | 0.15 | 7.14 | 0.0 | 1.21 | -79.39 | 0.0 | 0.03 | -83.33 | 0.0 | -0.01 | -116.67 | 0.0 | 0.96 | -43.74 | 0.0 | 0.28 | -89.78 | 0.0 | 0.16 | -92.59 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 300.00 | 18.49 | 0.0 |
| 19Q4 (1) | 5.95 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -4.92 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 253.19 | 0.0 | 0.0 |
