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) | 14.71 | 0 | -0.64 | 0 | -13.55 | 0 | 0.04 | 0 | 14.07 | 0 | 0.04 | -87.5 | -0.02 | 0 | 0.03 | -84.17 | 4.09 | -27.87 | 3.22 | -29.07 | 0.22 | 4.76 | 0 | 0 | 427.62 | 0 |
| 2022 (9) | -6.42 | 0 | -0.27 | 0 | 7.44 | -13.29 | -0.01 | 0 | -6.69 | 0 | 0.32 | 1500.0 | 0.02 | 100.0 | 0.17 | 1459.15 | 5.67 | 3.85 | 4.54 | 1.79 | 0.21 | -12.5 | 0 | 0 | -135.16 | 0 |
| 2021 (8) | -4.32 | 0 | -2.28 | 0 | 8.58 | 2760.0 | -1.21 | 0 | -6.6 | 0 | 0.02 | -33.33 | 0.01 | 0 | 0.01 | -51.63 | 5.46 | 97.83 | 4.46 | 125.25 | 0.24 | -4.0 | 0 | 0 | -91.91 | 0 |
| 2020 (7) | 9.51 | 0 | -2.68 | 0 | 0.3 | -92.35 | 0.04 | 0 | 6.83 | 0 | 0.03 | -62.5 | 0 | 0 | 0.02 | -65.17 | 2.76 | 27.19 | 1.98 | 27.74 | 0.25 | 25.0 | 0 | 0 | 426.46 | 0 |
| 2019 (6) | -3.47 | 0 | -0.31 | 0 | 3.92 | 0 | 0 | 0 | -3.78 | 0 | 0.08 | 0.0 | 0.01 | -50.0 | 0.06 | -22.77 | 2.17 | 49.66 | 1.55 | 12.32 | 0.2 | 566.67 | 0 | 0 | -198.29 | 0 |
| 2018 (5) | 1.44 | 2.86 | 0.38 | 0 | -0.51 | 0 | 0.2 | 42.86 | 1.82 | 0 | 0.08 | 166.67 | 0.02 | 0 | 0.08 | 132.64 | 1.45 | 222.22 | 1.38 | 0 | 0.03 | 0.0 | 0 | 0 | 102.13 | 0 |
| 2017 (4) | 1.4 | -35.19 | -2.93 | 0 | 0.8 | 0 | 0.14 | 0 | -1.53 | 0 | 0.03 | 0.0 | -1.89 | 0 | 0.04 | -2.71 | 0.45 | -59.46 | -2.2 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 2.16 | -83.55 | 0.03 | 0 | -4.64 | 0 | -2.09 | 0 | 2.19 | -83.27 | 0.03 | 0.0 | 0.05 | 0 | 0.04 | 80.42 | 1.11 | 0 | 0.59 | 0 | 0.03 | -57.14 | 0 | 0 | 348.39 | 0 |
| 2015 (2) | 13.13 | 0 | -0.04 | 0 | -11.95 | 0 | 0.4 | 0 | 13.09 | 0 | 0.03 | -25.0 | -0.03 | 0 | 0.02 | -8.56 | -3.98 | 0 | -2.99 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -15.44 | 0 | -0.27 | 0 | 12.98 | 23.03 | -0.8 | 0 | -15.71 | 0 | 0.04 | -69.23 | 0.02 | 0 | 0.02 | -73.55 | 1.53 | -11.56 | 0.88 | -16.98 | 0.07 | 16.67 | 0 | 0 | -1625.26 | 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) | -0.69 | 50.0 | 45.24 | -0.69 | 75.53 | -560.0 | 3.15 | -39.54 | 191.3 | -0.33 | 29.79 | 93.62 | -1.38 | 67.14 | -24.32 | 0.03 | -99.1 | 200.0 | 0 | 0 | 0 | 0.06 | -99.14 | 161.07 | 1.15 | -5.74 | -13.53 | 0.5 | -58.68 | -66.44 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -123.21 | -13.39 | -51.57 |
| 24Q2 (19) | -1.38 | -180.7 | -119.97 | -2.82 | -43.88 | -2720.0 | 5.21 | 22.01 | 205.25 | -0.47 | -151.65 | -113.64 | -4.2 | -1580.0 | -161.67 | 3.32 | 69.39 | 33100.0 | 0 | 0 | 0 | 7.31 | 50.26 | 27233.01 | 1.22 | 76.81 | 838.46 | 1.21 | 28.72 | 317.24 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | -108.66 | -162.91 | -105.5 |
| 24Q1 (18) | 1.71 | -14.5 | -75.78 | -1.96 | -206.25 | -3820.0 | 4.27 | 290.62 | 247.24 | 0.91 | -82.43 | 264.0 | -0.25 | -118.38 | -103.57 | 1.96 | 19500.0 | 19500.0 | 0 | 0 | 100.0 | 4.86 | 19660.46 | 16042.89 | 0.69 | -58.43 | -28.12 | 0.94 | 13.25 | 51.61 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 172.73 | -23.14 | -83.36 |
| 23Q4 (17) | 2.0 | 258.73 | 324.72 | -0.64 | -526.67 | -476.47 | -2.24 | 35.07 | -135.11 | 5.18 | 200.19 | 1826.67 | 1.36 | 222.52 | 288.89 | 0.01 | 0.0 | 0 | 0 | 0 | -100.0 | 0.02 | 2.14 | 0 | 1.66 | 24.81 | -16.16 | 0.83 | -44.3 | -36.64 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 224.72 | 376.44 | 443.39 |
| 23Q3 (16) | -1.26 | -118.23 | 62.72 | 0.15 | 250.0 | 183.33 | -3.45 | 30.3 | -447.62 | -5.17 | -2250.0 | -1577.14 | -1.11 | -116.3 | 68.82 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.02 | -9.88 | -80.45 | 1.33 | 923.08 | 27.88 | 1.49 | 413.79 | 52.04 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -81.29 | -104.12 | 75.23 |
| 23Q2 (15) | 6.91 | -2.12 | 1402.17 | -0.1 | -100.0 | 58.33 | -4.95 | -70.69 | -286.72 | -0.22 | -188.0 | -188.0 | 6.81 | -2.85 | 2995.45 | 0.01 | 0.0 | -95.83 | 0 | 100.0 | 0 | 0.03 | -11.25 | -94.7 | 0.13 | -86.46 | -87.74 | 0.29 | -53.23 | -66.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 1974.29 | 90.16 | 3848.57 |
| 23Q1 (14) | 7.06 | 893.26 | 370.5 | -0.05 | -129.41 | -150.0 | -2.9 | -145.45 | -197.64 | 0.25 | 183.33 | 183.33 | 7.01 | 1073.61 | 366.54 | 0.01 | 0 | -50.0 | -0.03 | -400.0 | -400.0 | 0.03 | 0 | -21.93 | 0.96 | -51.52 | -40.0 | 0.62 | -52.67 | -54.74 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 1038.24 | 1686.52 | 664.86 |
| 22Q4 (13) | -0.89 | 73.67 | -1371.43 | 0.17 | 194.44 | 108.06 | 6.38 | 1112.7 | 55.23 | -0.3 | -185.71 | 67.03 | -0.72 | 79.78 | 64.71 | 0 | -100.0 | -100.0 | 0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.98 | 90.38 | 65.0 | 1.31 | 33.67 | 31.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -65.44 | 80.06 | -1090.97 |
| 22Q3 (12) | -3.38 | -834.78 | -181.64 | -0.18 | 25.0 | -12.5 | -0.63 | 50.78 | 43.24 | 0.35 | 40.0 | 52.17 | -3.56 | -1718.18 | -189.45 | 0.06 | -75.0 | 500.0 | 0 | 0 | 0 | 0.12 | -75.54 | 512.45 | 1.04 | -1.89 | -47.21 | 0.98 | 12.64 | -39.88 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -328.16 | -756.31 | -233.96 |
| 22Q2 (11) | 0.46 | 117.62 | 107.46 | -0.24 | -1100.0 | 0 | -1.28 | -143.1 | -123.32 | 0.25 | 183.33 | 150.0 | 0.22 | 108.37 | 103.57 | 0.24 | 1100.0 | 0 | 0 | -100.0 | 0 | 0.50 | 1206.34 | 0 | 1.06 | -33.75 | -31.61 | 0.87 | -36.5 | -25.64 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 50.00 | 127.2 | 109.97 |
| 22Q1 (10) | -2.61 | -3828.57 | -11.06 | -0.02 | 99.05 | -100.0 | 2.97 | -27.74 | 2870.0 | -0.3 | 67.03 | 53.12 | -2.63 | -28.92 | -11.44 | 0.02 | 100.0 | 0 | 0.01 | 0 | 0 | 0.04 | 94.52 | 0 | 1.6 | 33.33 | 113.33 | 1.37 | 37.0 | 110.77 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -183.80 | -2883.3 | 44.47 |
| 21Q4 (9) | 0.07 | -98.31 | -94.07 | -2.11 | -1218.75 | 7.05 | 4.11 | 470.27 | 119.79 | -0.91 | -495.65 | -858.33 | -2.04 | -151.26 | -87.16 | 0.01 | 0.0 | 0 | 0 | 0 | -100.0 | 0.02 | -1.45 | 0 | 1.2 | -39.09 | 4.35 | 1.0 | -38.65 | 16.28 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 6.60 | -97.3 | -94.85 |
| 21Q3 (8) | 4.14 | 167.1 | 94.37 | -0.16 | 0 | 62.79 | -1.11 | -120.22 | -1133.33 | 0.23 | 130.0 | 204.55 | 3.98 | 164.51 | 134.12 | 0.01 | 0 | -50.0 | 0 | 0 | 100.0 | 0.02 | 0 | -63.39 | 1.97 | 27.1 | 134.52 | 1.63 | 39.32 | 176.27 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 244.97 | 148.84 | -25.24 |
| 21Q2 (7) | -6.17 | -162.55 | -247.26 | 0 | 100.0 | -100.0 | 5.49 | 5390.0 | 314.45 | 0.1 | 115.62 | 266.67 | -6.17 | -161.44 | -246.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.55 | 106.67 | 252.27 | 1.17 | 80.0 | 333.33 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -501.63 | -51.56 | -140.7 |
| 21Q1 (6) | -2.35 | -299.15 | -217.5 | -0.01 | 99.56 | 0.0 | 0.1 | -94.65 | -90.74 | -0.64 | -633.33 | -404.76 | -2.36 | -116.51 | -218.59 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.00 | 0 | 0 | 0.75 | -34.78 | 134.38 | 0.65 | -24.42 | 160.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -330.99 | -358.06 | -151.3 |
| 20Q4 (5) | 1.18 | -44.6 | 140.55 | -2.27 | -427.91 | -2370.0 | 1.87 | 2177.78 | 78.1 | 0.12 | 154.55 | 142.86 | -1.09 | -164.12 | 61.21 | 0 | -100.0 | -100.0 | 0.59 | 198.33 | 0 | -0.00 | -100.0 | -100.0 | 1.15 | 36.9 | 109.09 | 0.86 | 45.76 | 152.94 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 128.26 | -60.86 | 118.07 |
| 20Q3 (4) | 2.13 | -49.16 | 0.0 | -0.43 | -2250.0 | 0.0 | -0.09 | 96.48 | 0.0 | -0.22 | -266.67 | 0.0 | 1.7 | -59.62 | 0.0 | 0.02 | 100.0 | 0.0 | -0.6 | 0 | 0.0 | 0.05 | 73.94 | 0.0 | 0.84 | 90.91 | 0.0 | 0.59 | 118.52 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 327.69 | -73.41 | 0.0 |
| 20Q2 (3) | 4.19 | 109.5 | 0.0 | 0.02 | 300.0 | 0.0 | -2.56 | -337.04 | 0.0 | -0.06 | -128.57 | 0.0 | 4.21 | 111.56 | 0.0 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.03 | 0 | 0.0 | 0.44 | 37.5 | 0.0 | 0.27 | 8.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 1232.35 | 91.01 | 0.0 |
| 20Q1 (2) | 2.0 | 168.73 | 0.0 | -0.01 | -110.0 | 0.0 | 1.08 | 2.86 | 0.0 | 0.21 | 175.0 | 0.0 | 1.99 | 170.82 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.32 | -41.82 | 0.0 | 0.25 | -26.47 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 645.16 | 190.9 | 0.0 |
| 19Q4 (1) | -2.91 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -2.81 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -709.76 | 0.0 | 0.0 |
