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) | 0.14 | -86.67 | 3.1 | 0 | -2.19 | 0 | 0.09 | 0 | 3.24 | 1520.0 | 0.1 | -56.52 | 0 | 0 | 0.83 | -36.87 | -1.81 | 0 | -1.46 | 0 | 0.54 | -11.48 | 0.06 | 100.0 | 0.00 | 0 |
| 2022 (9) | 1.05 | 0 | -0.85 | 0 | -1.45 | 0 | -0.19 | 0 | 0.2 | 0 | 0.23 | -8.0 | 0 | 0 | 1.32 | -22.53 | -0.65 | 0 | 1.03 | 505.88 | 0.61 | 15.09 | 0.03 | 0.0 | 62.87 | 0 |
| 2021 (8) | -1.51 | 0 | 0.49 | 0 | 2.19 | 0 | -0.06 | 0 | -1.02 | 0 | 0.25 | 177.78 | 0 | 0 | 1.71 | 261.34 | 0.29 | 0 | 0.17 | 0 | 0.53 | -11.67 | 0.03 | 0.0 | -206.85 | 0 |
| 2020 (7) | 5.07 | 0 | -1.05 | 0 | -1.93 | 0 | -0.1 | 0 | 4.02 | 0 | 0.09 | -96.97 | 0 | 0 | 0.47 | -97.65 | -0.49 | 0 | -0.36 | 0 | 0.6 | -42.31 | 0.03 | 0.0 | 1877.78 | 0 |
| 2019 (6) | -2.21 | 0 | -2.64 | 0 | -0.91 | 0 | -0.18 | 0 | -4.85 | 0 | 2.97 | 1191.3 | 0 | 0 | 20.12 | 1571.0 | -3.91 | 0 | -4.33 | 0 | 1.04 | 16.85 | 0.03 | -40.0 | 0.00 | 0 |
| 2018 (5) | 1.71 | -45.54 | 4.79 | 0 | -2.47 | 0 | 0.06 | -75.0 | 6.5 | 134.66 | 0.23 | -43.9 | 0.01 | 0 | 1.20 | -43.58 | -1.57 | 0 | -0.51 | 0 | 0.89 | 36.92 | 0.05 | -28.57 | 397.67 | 84.91 |
| 2017 (4) | 3.14 | -59.43 | -0.37 | 0 | -0.4 | 0 | 0.24 | -4.0 | 2.77 | 62.94 | 0.41 | 5.13 | 0 | 0 | 2.13 | -3.9 | 2.1 | 22.81 | 0.74 | -21.28 | 0.65 | 1.56 | 0.07 | -22.22 | 215.07 | -53.6 |
| 2016 (3) | 7.74 | 202.34 | -6.04 | 0 | -4.22 | 0 | 0.25 | 0 | 1.7 | 269.57 | 0.39 | -32.76 | 0 | 0 | 2.22 | 22.19 | 1.71 | -74.96 | 0.94 | -77.13 | 0.64 | -17.95 | 0.09 | 0.0 | 463.47 | 801.6 |
| 2015 (2) | 2.56 | 0 | -2.1 | 0 | 3.58 | 0 | -0.31 | 0 | 0.46 | 0 | 0.58 | -68.13 | 0 | 0 | 1.82 | -74.65 | 6.83 | 96.26 | 4.11 | 59.3 | 0.78 | -18.75 | 0.09 | -30.77 | 51.41 | 0 |
| 2014 (1) | -2.5 | 0 | -1.79 | 0 | -5.37 | 0 | 0.31 | -38.0 | -4.29 | 0 | 1.82 | 225.0 | 0 | 0 | 7.17 | 338.58 | 3.48 | -46.79 | 2.58 | -47.56 | 0.96 | -1.03 | 0.13 | 0.0 | -68.12 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 1.51 | 384.91 | 402.0 | -1.78 | -49.58 | -164.49 | -0.7 | -234.62 | -250.0 | 0.23 | 1050.0 | 675.0 | -0.27 | 84.3 | -111.95 | 0.01 | -50.0 | -80.0 | 0 | 0 | 0 | 0.56 | -81.18 | -55.96 | -0.73 | 38.66 | 33.64 | -0.51 | 45.16 | 42.7 | 0.12 | 0.0 | -7.69 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (19) | -0.53 | -139.85 | -541.67 | -1.19 | -40.0 | -260.81 | 0.52 | 842.86 | 188.14 | 0.02 | -88.89 | 0.0 | -1.72 | -458.33 | -300.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 2.99 | 5.97 | 199.5 | -1.19 | -14.42 | -12000.0 | -0.93 | 6.06 | -365.0 | 0.12 | -7.69 | -25.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (18) | 1.33 | 264.2 | 47.78 | -0.85 | -288.89 | 41.38 | -0.07 | 94.7 | 94.57 | 0.18 | 250.0 | 228.57 | 0.48 | 233.33 | 187.27 | 0.02 | 0 | -75.0 | 0 | 0 | 0 | 2.82 | 0 | 188.03 | -1.04 | -415.15 | -270.49 | -0.99 | -259.68 | -230.26 | 0.13 | 0.0 | -18.75 | 0.02 | 100.0 | 100.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (17) | -0.81 | -62.0 | -452.17 | 0.45 | -83.7 | 650.0 | -1.32 | -560.0 | -1566.67 | -0.12 | -200.0 | 0 | -0.36 | -115.93 | -224.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.33 | 130.0 | 106.25 | 0.62 | 169.66 | -42.06 | 0.13 | 0.0 | -13.33 | 0.01 | 0.0 | 0.0 | -106.58 | 0 | -669.97 |
| 23Q2 (16) | -0.5 | -516.67 | 48.98 | 2.76 | 272.97 | 885.71 | -0.2 | 66.1 | 13.04 | -0.04 | -300.0 | -100.0 | 2.26 | 162.79 | 422.86 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0 | 1.28 | 27.98 | -57.14 | -1.1 | -11100.0 | 1.79 | -0.89 | -345.0 | -11.25 | 0.13 | -18.75 | -13.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (15) | 0.12 | -86.67 | -86.81 | 0.74 | 151.03 | 184.62 | -0.59 | 54.26 | -5800.0 | 0.02 | 114.29 | 166.67 | 0.86 | 256.36 | -26.5 | 0.03 | -62.5 | -62.5 | 0 | 0 | 0 | 1.00 | 1.91 | -64.49 | 0.01 | -98.36 | 103.33 | -0.2 | -126.32 | -1900.0 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (14) | 0.9 | 291.3 | 276.47 | -1.45 | -2516.67 | -326.47 | -1.29 | -1533.33 | -170.88 | -0.14 | 0 | -450.0 | -0.55 | -289.66 | 35.29 | 0.08 | 700.0 | 300.0 | 0 | 0 | 0 | 0.98 | 358.68 | 77.51 | 0.61 | 281.25 | 971.43 | 0.76 | -28.97 | 392.31 | 0.16 | 6.67 | 14.29 | 0.01 | 0.0 | 0.0 | 96.77 | 417.53 | 0 |
| 22Q3 (13) | 0.23 | 123.47 | 121.5 | 0.06 | -78.57 | -92.0 | 0.09 | 139.13 | 212.5 | 0 | 100.0 | 100.0 | 0.29 | 141.43 | 190.62 | 0.01 | -80.0 | -92.31 | 0 | 0 | 0 | 0.21 | -92.84 | -96.38 | 0.16 | 114.29 | 130.19 | 1.07 | 233.75 | 337.78 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 18.70 | 0 | 0 |
| 22Q2 (12) | -0.98 | -207.69 | -55.56 | 0.28 | 7.69 | -30.0 | -0.23 | -2200.0 | 17.86 | -0.02 | 33.33 | 33.33 | -0.7 | -159.83 | -204.35 | 0.05 | -37.5 | 0.0 | 0 | 0 | 0 | 2.98 | 6.03 | 190.48 | -1.12 | -273.33 | -262.32 | -0.8 | -7900.0 | -240.35 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (11) | 0.91 | 278.43 | 28.17 | 0.26 | 176.47 | 181.25 | -0.01 | -100.55 | -101.39 | -0.03 | -175.0 | 25.0 | 1.17 | 237.65 | 200.0 | 0.08 | 300.0 | 60.0 | 0 | 0 | 0 | 2.81 | 409.47 | 121.75 | -0.3 | -328.57 | -250.0 | -0.01 | 96.15 | -103.33 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | 606.67 | 0 | 275.96 |
| 21Q4 (10) | -0.51 | 52.34 | -111.31 | -0.34 | -145.33 | 79.76 | 1.82 | 2375.0 | 219.74 | 0.04 | 233.33 | 128.57 | -0.85 | -165.62 | -130.04 | 0.02 | -84.62 | 0.0 | 0 | 0 | 0 | 0.55 | -90.63 | 41.6 | -0.07 | 86.79 | 87.27 | -0.26 | 42.22 | 39.53 | 0.14 | 7.69 | -6.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (9) | -1.07 | -69.84 | -327.66 | 0.75 | 87.5 | 253.06 | -0.08 | 71.43 | 89.61 | -0.03 | 0.0 | -137.5 | -0.32 | -39.13 | -1500.0 | 0.13 | 160.0 | 1200.0 | 0 | 0 | 0 | 5.88 | 474.12 | 2423.53 | -0.53 | -176.81 | -140.91 | -0.45 | -178.95 | -32.35 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (8) | -0.63 | -188.73 | -126.14 | 0.4 | 225.0 | 166.67 | -0.28 | -138.89 | -33.33 | -0.03 | 25.0 | 57.14 | -0.23 | -158.97 | -108.98 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 1.02 | -19.06 | 34.84 | 0.69 | 245.0 | 0.0 | 0.57 | 90.0 | -22.97 | 0.13 | 0.0 | -13.33 | 0.01 | 0.0 | 0.0 | -88.73 | -154.99 | -133.14 |
| 21Q1 (7) | 0.71 | -84.26 | 130.6 | -0.32 | 80.95 | -132.99 | 0.72 | 147.37 | 26.32 | -0.04 | 71.43 | -300.0 | 0.39 | -86.22 | 128.89 | 0.05 | 150.0 | 400.0 | 0 | 0 | 0 | 1.27 | 225.32 | 286.08 | 0.2 | 136.36 | 148.78 | 0.3 | 169.77 | 190.91 | 0.13 | -13.33 | -18.75 | 0.01 | 0.0 | 0.0 | 161.36 | 0 | 0 |
| 20Q4 (6) | 4.51 | 859.57 | 1173.81 | -1.68 | -242.86 | -389.66 | -1.52 | -97.4 | -700.0 | -0.14 | -275.0 | -7.69 | 2.83 | 14250.0 | 1668.75 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 0.39 | 66.93 | -51.88 | -0.55 | -150.0 | 31.25 | -0.43 | -26.47 | 68.61 | 0.15 | 7.14 | -44.44 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (5) | 0.47 | -80.5 | 291.67 | -0.49 | -426.67 | 16.95 | -0.77 | -266.67 | -63.83 | 0.08 | 214.29 | 233.33 | -0.02 | -100.78 | 95.74 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.23 | -69.32 | -61.89 | -0.22 | -131.88 | 81.97 | -0.34 | -145.95 | 72.36 | 0.14 | -6.67 | -44.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q2 (4) | 2.41 | 203.88 | 0.0 | 0.15 | -84.54 | 0.0 | -0.21 | -136.84 | 0.0 | -0.07 | -450.0 | 0.0 | 2.56 | 289.63 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.76 | 131.76 | 0.0 | 0.69 | 268.29 | 0.0 | 0.74 | 324.24 | 0.0 | 0.15 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 267.78 | 0 | 0.0 |
| 20Q1 (3) | -2.32 | -452.38 | 0.0 | 0.97 | 67.24 | 0.0 | 0.57 | 400.0 | 0.0 | 0.02 | 115.38 | 0.0 | -1.35 | -943.75 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.33 | -59.45 | 0.0 | -0.41 | 48.75 | 0.0 | -0.33 | 75.91 | 0.0 | 0.16 | -40.74 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (2) | -0.42 | -450.0 | 0.0 | 0.58 | 198.31 | 0.0 | -0.19 | 59.57 | 0.0 | -0.13 | -116.67 | 0.0 | 0.16 | 134.04 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.81 | 32.21 | 0.0 | -0.8 | 34.43 | 0.0 | -1.37 | -11.38 | 0.0 | 0.27 | 8.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (1) | 0.12 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
