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) | 5.79 | 0 | 6.92 | 0 | -15.49 | 0 | 0.17 | 0 | 12.71 | 0 | 0.16 | -91.01 | 0 | 0 | 0.22 | -87.49 | -0.21 | 0 | -1.13 | 0 | 0.17 | 21.43 | 0.05 | 25.0 | 0.00 | 0 |
| 2022 (9) | -4.48 | 0 | -3.3 | 0 | 8.68 | 68.54 | -0.22 | 0 | -7.78 | 0 | 1.78 | 2442.86 | 0 | 0 | 1.76 | 2259.64 | 1.17 | -13.97 | 0.24 | -76.0 | 0.14 | 7.69 | 0.04 | 100.0 | -1066.67 | 0 |
| 2021 (8) | -4.26 | 0 | -1.21 | 0 | 5.15 | 0 | -0.28 | 0 | -5.47 | 0 | 0.07 | 133.33 | 0 | 0 | 0.07 | 254.49 | 1.36 | -11.69 | 1.0 | 44.93 | 0.13 | 0.0 | 0.02 | 100.0 | -370.43 | 0 |
| 2020 (7) | 11.09 | 1055.21 | 1.67 | 496.43 | -13.75 | 0 | 0.42 | 0 | 12.76 | 929.03 | 0.03 | 0.0 | 0 | 0 | 0.02 | 34.89 | 1.54 | -25.96 | 0.69 | 56.82 | 0.13 | 18.18 | 0.01 | 0.0 | 1336.14 | 679.42 |
| 2019 (6) | 0.96 | 0 | 0.28 | 0 | 2.31 | -78.77 | -0.02 | 0 | 1.24 | 0 | 0.03 | -25.0 | 0 | 0 | 0.02 | -46.97 | 2.08 | 44.44 | 0.44 | 10.0 | 0.11 | 120.0 | 0.01 | 0.0 | 171.43 | 0 |
| 2018 (5) | -8.55 | 0 | -1.87 | 0 | 10.88 | 0 | 0.02 | -33.33 | -10.42 | 0 | 0.04 | 100.0 | 0 | 0 | 0.03 | 32.55 | 1.44 | 380.0 | 0.4 | 0 | 0.05 | 0.0 | 0.01 | 0.0 | -1858.70 | 0 |
| 2017 (4) | 1.66 | -74.73 | 0.43 | 0 | -4.9 | 0 | 0.03 | 0 | 2.09 | -57.26 | 0.02 | -33.33 | 0 | 0 | 0.02 | -4.6 | 0.3 | -80.89 | -0.26 | 0 | 0.05 | -16.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 6.57 | 0 | -1.68 | 0 | -4.24 | 0 | 0 | 0 | 4.89 | 0 | 0.03 | 200.0 | 0 | 0 | 0.02 | 157.08 | 1.57 | 52.43 | 0.93 | 38.81 | 0.06 | -33.33 | 0.01 | 0.0 | 657.00 | 0 |
| 2015 (2) | -9.14 | 0 | -1.44 | 0 | 9.9 | 0 | 0.07 | 600.0 | -10.58 | 0 | 0.01 | -85.71 | 0 | 0 | 0.01 | -83.2 | 1.03 | -50.24 | 0.67 | -42.74 | 0.09 | -10.0 | 0.01 | 0.0 | -1187.01 | 0 |
| 2014 (1) | 6.34 | 0 | -2.14 | 0 | -5.83 | 0 | 0.01 | 0 | 4.2 | 0 | 0.07 | 75.0 | 0 | 0 | 0.05 | 14.19 | 2.07 | 0 | 1.17 | 0 | 0.1 | -9.09 | 0.01 | -50.0 | 495.31 | 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) | -0.36 | 53.85 | -115.06 | -0.01 | 99.26 | -100.25 | 0.57 | -72.86 | 107.96 | 0 | -100.0 | -100.0 | -0.37 | 82.71 | -105.72 | 0.07 | -36.36 | 40.0 | 0 | 0 | 0 | 0.40 | -38.56 | -9.05 | -0.09 | -1000.0 | 18.18 | -0.17 | -1600.0 | 55.26 | 0.07 | 16.67 | 75.0 | 0.02 | 100.0 | 100.0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -0.78 | -134.82 | -113.54 | -1.36 | -265.85 | -202.22 | 2.1 | 219.32 | 141.75 | 0.19 | 311.11 | 246.15 | -2.14 | -169.93 | -140.3 | 0.11 | -15.38 | 175.0 | 0 | 0 | 0 | 0.65 | -44.03 | 332.54 | 0.01 | 109.09 | -83.33 | -0.01 | 92.31 | 95.45 | 0.06 | 20.0 | 50.0 | 0.01 | 0.0 | 0.0 | -1300.00 | 0 | 0 |
| 24Q1 (18) | 2.24 | 89.83 | 163.28 | 0.82 | -75.08 | 8300.0 | -1.76 | 63.56 | -215.03 | -0.09 | 0 | -140.91 | 3.06 | -31.54 | 186.2 | 0.13 | 550.0 | 160.0 | 0 | 0 | 0 | 1.17 | 628.33 | 425.85 | -0.11 | 0.0 | -83.33 | -0.13 | 31.58 | 60.61 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.18 | -50.63 | 145.56 | 3.29 | -19.36 | 1545.0 | -4.83 | 32.54 | -210.02 | 0 | -100.0 | -100.0 | 4.47 | -30.91 | 287.03 | 0.02 | -60.0 | -93.94 | 0 | 0 | 0 | 0.16 | -63.69 | -88.84 | -0.11 | 0.0 | -283.33 | -0.19 | 50.0 | 51.28 | 0.05 | 25.0 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.39 | -58.51 | 362.64 | 4.08 | 1006.67 | 1202.7 | -7.16 | -42.35 | -226.94 | 0.08 | 161.54 | 153.33 | 6.47 | 21.85 | 605.47 | 0.05 | 25.0 | 150.0 | 0 | 0 | 0 | 0.44 | 192.22 | 490.41 | -0.11 | -283.33 | -137.93 | -0.38 | -72.73 | -371.43 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | 5.76 | 262.71 | 140.0 | -0.45 | -4400.0 | -28.57 | -5.03 | -428.76 | -194.15 | -0.13 | -159.09 | -225.0 | 5.31 | 249.58 | 159.02 | 0.04 | -20.0 | 100.0 | 0 | 0 | 0 | 0.15 | -31.95 | 49.17 | 0.06 | 200.0 | -82.35 | -0.22 | 33.33 | -269.23 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -3.54 | -36.68 | -4.73 | -0.01 | -105.0 | 99.64 | 1.53 | -65.15 | -81.3 | 0.22 | 450.0 | 466.67 | -3.55 | -48.54 | 42.37 | 0.05 | -84.85 | -96.43 | 0 | 0 | 0 | 0.22 | -84.55 | -94.95 | -0.06 | -200.0 | -112.5 | -0.33 | 15.38 | -191.67 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -2.59 | -184.62 | 3.72 | 0.2 | 154.05 | 205.26 | 4.39 | 300.46 | 26.51 | 0.04 | 126.67 | 500.0 | -2.39 | -86.72 | 17.01 | 0.33 | 1550.0 | 3200.0 | 0 | 0 | 0 | 1.44 | 1821.16 | 3359.68 | 0.06 | -79.31 | -88.0 | -0.39 | -378.57 | -176.47 | 0.04 | 33.33 | 33.33 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -0.91 | -137.92 | -56.9 | -0.37 | -5.71 | -276.19 | -2.19 | -28.07 | -7.35 | -0.15 | -275.0 | -225.0 | -1.28 | -162.44 | -245.95 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.07 | -26.17 | 0 | 0.29 | -14.71 | 11.54 | 0.14 | 7.69 | -17.65 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -505.56 | -135.81 | -74.33 |
| 22Q2 (11) | 2.4 | 171.01 | -73.03 | -0.35 | 87.41 | 74.26 | -1.71 | -120.9 | 65.03 | -0.04 | 33.33 | 80.95 | 2.05 | 133.28 | -72.81 | 0.02 | -98.57 | 0 | 0 | 0 | 0 | 0.10 | -97.7 | 0 | 0.34 | -29.17 | 25.93 | 0.13 | -63.89 | 44.44 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 1411.76 | 262.9 | -80.96 |
| 22Q1 (10) | -3.38 | -25.65 | 65.82 | -2.78 | -1363.16 | -2416.67 | 8.18 | 135.73 | -4.99 | -0.06 | -500.0 | 66.67 | -6.16 | -113.89 | 36.95 | 1.4 | 13900.0 | 2233.33 | 0 | 0 | 0 | 4.40 | 10484.72 | 1905.45 | 0.48 | -4.0 | 45.45 | 0.36 | -29.41 | 56.52 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -866.67 | -73.98 | 77.22 |
| 21Q4 (9) | -2.69 | -363.79 | -119.97 | -0.19 | -190.48 | -106.62 | 3.47 | 270.1 | 122.83 | -0.01 | -108.33 | -105.56 | -2.88 | -678.38 | -117.63 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.04 | 0 | -43.41 | 0.5 | 92.31 | 2400.0 | 0.51 | 200.0 | 525.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -498.15 | -71.78 | 0 |
| 21Q3 (8) | -0.58 | -106.52 | 89.42 | 0.21 | 115.44 | -32.26 | -2.04 | 58.28 | -145.74 | 0.12 | 157.14 | -55.56 | -0.37 | -104.91 | 92.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.26 | -3.7 | -44.68 | 0.17 | 88.89 | -32.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -290.00 | -103.91 | 85.18 |
| 21Q2 (7) | 8.9 | 189.99 | 3.73 | -1.36 | -1233.33 | -780.0 | -4.89 | -156.79 | 33.74 | -0.21 | -16.67 | -200.0 | 7.54 | 177.18 | -14.12 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.27 | -18.18 | -47.06 | 0.09 | -60.87 | -70.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7416.67 | 294.98 | 185.26 |
| 21Q1 (6) | -9.89 | -173.42 | -80.8 | 0.12 | -95.82 | 106.98 | 8.61 | 156.64 | 97.48 | -0.18 | -200.0 | -550.0 | -9.77 | -159.79 | -35.88 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 0.22 | 198.68 | 0 | 0.33 | 1550.0 | -38.89 | 0.23 | 291.67 | -11.54 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -3803.85 | 0 | -101.67 |
| 20Q4 (5) | 13.47 | 345.8 | 570.15 | 2.87 | 825.81 | 37.98 | -15.2 | -440.81 | -691.67 | 0.18 | -33.33 | 1000.0 | 16.34 | 416.05 | 299.51 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.07 | 184.42 | 0 | 0.02 | -95.74 | -94.12 | -0.12 | -148.0 | -71.43 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -5.48 | -163.87 | 0.0 | 0.31 | 55.0 | 0.0 | 4.46 | 160.43 | 0.0 | 0.27 | 485.71 | 0.0 | -5.17 | -158.88 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0.47 | -7.84 | 0.0 | 0.25 | -16.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1957.14 | -175.27 | 0.0 |
| 20Q2 (3) | 8.58 | 256.86 | 0.0 | 0.2 | 111.63 | 0.0 | -7.38 | -269.27 | 0.0 | -0.07 | -275.0 | 0.0 | 8.78 | 222.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.51 | -5.56 | 0.0 | 0.3 | 15.38 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2600.00 | 237.84 | 0.0 |
| 20Q1 (2) | -5.47 | -372.14 | 0.0 | -1.72 | -182.69 | 0.0 | 4.36 | 327.08 | 0.0 | 0.04 | 300.0 | 0.0 | -7.19 | -275.79 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.54 | 58.82 | 0.0 | 0.26 | 471.43 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1886.21 | 0 | 0.0 |
| 19Q4 (1) | 2.01 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | -1.92 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 4.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
