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) | 7.1 | 0 | -8.34 | 0 | -3.43 | 0 | 0.23 | 0 | -1.24 | 0 | 0.18 | -33.33 | 0.02 | 0 | 0.08 | -36.19 | 2.19 | -16.41 | 1.35 | -27.81 | 1.02 | 17.24 | 0.02 | 0.0 | 297.07 | 0 |
| 2022 (9) | -20.64 | 0 | -2.07 | 0 | 21.22 | 0 | -0.21 | 0 | -22.71 | 0 | 0.27 | 80.0 | 0 | 0 | 0.13 | 66.33 | 2.62 | -43.53 | 1.87 | -52.3 | 0.87 | 7.41 | 0.02 | 100.0 | -747.83 | 0 |
| 2021 (8) | 13.33 | -45.19 | -3.23 | 0 | -4.06 | 0 | -0.23 | 0 | 10.1 | -57.65 | 0.15 | -58.33 | 0.04 | 300.0 | 0.08 | -58.49 | 4.64 | 45.0 | 3.92 | 84.91 | 0.81 | 10.96 | 0.01 | 0.0 | 281.22 | -66.93 |
| 2020 (7) | 24.32 | 0 | -0.47 | 0 | -17.44 | 0 | 0.62 | 0 | 23.85 | 0 | 0.36 | -5.26 | 0.01 | 0 | 0.19 | -8.41 | 3.2 | 28.51 | 2.12 | 46.21 | 0.73 | 32.73 | 0.01 | 0 | 850.35 | 0 |
| 2019 (6) | -23.0 | 0 | -0.47 | 0 | 18.41 | 129.55 | -0.03 | 0 | -23.47 | 0 | 0.38 | 3700.0 | -0.12 | 0 | 0.21 | 2689.93 | 2.49 | 28.35 | 1.45 | 55.91 | 0.55 | 816.67 | 0 | 0 | -1150.00 | 0 |
| 2018 (5) | -4.96 | 0 | 0.07 | 250.0 | 8.02 | 6.51 | 0.13 | 0 | -4.89 | 0 | 0.01 | 0.0 | 0.07 | 133.33 | 0.01 | -59.15 | 1.94 | 148.72 | 0.93 | 272.0 | 0.06 | 200.0 | 0.01 | 0.0 | -496.00 | 0 |
| 2017 (4) | -1.72 | 0 | 0.02 | 0 | 7.53 | 0 | -0.68 | 0 | -1.7 | 0 | 0.01 | 0 | 0.03 | 0 | 0.02 | 0 | 0.78 | 0 | 0.25 | 0 | 0.02 | 0 | 0.01 | 0 | -614.29 | 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) | 17.31 | 294.49 | 273.06 | 5.71 | 553.17 | 235.95 | -17.07 | -531.06 | -2156.63 | -0.14 | 0.0 | 33.33 | 23.02 | 326.57 | 5131.82 | 0.03 | -57.14 | -50.0 | -0.12 | -500.0 | 0 | 0.04 | -65.1 | -65.79 | 0.78 | 11.43 | 52.94 | 0.61 | 19.61 | 165.22 | 0.21 | -4.55 | -19.23 | 0.01 | 0.0 | 0 | 2085.54 | 273.4 | 120.24 |
| 24Q2 (19) | -8.9 | -184.35 | -423.53 | -1.26 | -320.0 | 59.62 | 3.96 | -22.35 | -56.24 | -0.14 | -166.67 | -145.16 | -10.16 | -196.21 | -110.79 | 0.07 | -41.67 | -12.5 | -0.02 | 0 | -200.0 | 0.11 | -48.32 | -24.78 | 0.7 | 125.81 | 20.69 | 0.51 | 240.0 | 64.52 | 0.22 | -15.38 | -12.0 | 0.01 | 0.0 | 0 | -1202.70 | -61.39 | -296.18 |
| 24Q1 (18) | -3.13 | -156.7 | -130.15 | -0.3 | 71.7 | -1100.0 | 5.1 | 180.44 | 173.17 | 0.21 | 16.67 | 625.0 | -3.43 | -176.91 | -157.89 | 0.12 | 200.0 | 1100.0 | 0 | 0 | 0 | 0.21 | 194.31 | 995.58 | 0.31 | -41.51 | -45.61 | 0.15 | -58.33 | -67.39 | 0.26 | 0.0 | 4.0 | 0.01 | 0.0 | 0.0 | -745.24 | -185.05 | -294.54 |
| 23Q4 (17) | 5.52 | 18.97 | -1.08 | -1.06 | 74.76 | -606.67 | -6.34 | -863.86 | -235.76 | 0.18 | 185.71 | -45.45 | 4.46 | 913.64 | -17.86 | 0.04 | -33.33 | -69.23 | 0 | 0 | -100.0 | 0.07 | -35.55 | -68.58 | 0.53 | 3.92 | 112.0 | 0.36 | 56.52 | 50.0 | 0.26 | 0.0 | 4.0 | 0.01 | 0 | 0.0 | 876.19 | -7.47 | -21.49 |
| 23Q3 (16) | 4.64 | 372.94 | 184.06 | -4.2 | -34.62 | -4566.67 | 0.83 | -90.83 | -27.83 | -0.21 | -167.74 | 16.0 | 0.44 | 109.13 | 107.84 | 0.06 | -25.0 | -14.29 | 0 | -100.0 | 0 | 0.11 | -23.27 | -18.04 | 0.51 | -12.07 | 0.0 | 0.23 | -25.81 | -30.3 | 0.26 | 4.0 | 23.81 | 0 | 0 | -100.0 | 946.94 | 411.93 | 194.35 |
| 23Q2 (15) | -1.7 | -25.0 | 88.01 | -3.12 | -10500.0 | -2936.36 | 9.05 | 229.84 | -25.76 | 0.31 | 875.0 | 358.33 | -4.82 | -262.41 | 65.74 | 0.08 | 700.0 | 60.0 | 0.02 | 0 | 0.0 | 0.15 | 652.76 | 41.46 | 0.58 | 1.75 | 11.54 | 0.31 | -32.61 | 63.16 | 0.25 | 0.0 | 13.64 | 0 | -100.0 | -100.0 | -303.57 | -60.71 | 91.01 |
| 23Q1 (14) | -1.36 | -124.37 | 79.14 | 0.03 | 120.0 | 101.55 | -6.97 | -249.25 | -317.13 | -0.04 | -112.12 | 77.78 | -1.33 | -124.49 | 84.28 | 0.01 | -92.31 | 0.0 | 0 | -100.0 | 100.0 | 0.02 | -91.56 | -3.29 | 0.57 | 128.0 | -57.46 | 0.46 | 91.67 | -58.18 | 0.25 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | -188.89 | -116.93 | 62.05 |
| 22Q4 (13) | 5.58 | 201.09 | -44.42 | -0.15 | -66.67 | 95.15 | 4.67 | 306.09 | 786.76 | 0.33 | 232.0 | 210.0 | 5.43 | 196.79 | -21.87 | 0.13 | 85.71 | 30.0 | 0.01 | 0 | 150.0 | 0.23 | 68.12 | 19.75 | 0.25 | -50.98 | -50.0 | 0.24 | -27.27 | -62.5 | 0.25 | 19.05 | 19.05 | 0.01 | 0.0 | 0 | 1116.00 | 211.2 | -5.52 |
| 22Q3 (12) | -5.52 | 61.07 | -713.33 | -0.09 | -181.82 | 30.77 | 1.15 | -90.57 | 325.93 | -0.25 | -108.33 | 64.29 | -5.61 | 60.13 | -828.57 | 0.07 | 40.0 | 600.0 | 0 | -100.0 | -100.0 | 0.14 | 32.43 | 545.13 | 0.51 | -1.92 | -61.36 | 0.33 | 73.68 | -65.26 | 0.21 | -4.55 | 5.0 | 0.01 | 0.0 | 0 | -1003.64 | 70.27 | -1382.42 |
| 22Q2 (11) | -14.18 | -117.48 | -826.8 | 0.11 | 105.67 | 1200.0 | 12.19 | 279.75 | 17314.29 | -0.12 | 33.33 | -166.67 | -14.07 | -66.31 | -813.64 | 0.05 | 400.0 | 66.67 | 0.02 | 150.0 | 100.0 | 0.10 | 414.61 | 64.65 | 0.52 | -61.19 | -69.41 | 0.19 | -82.73 | -85.82 | 0.22 | 10.0 | 10.0 | 0.01 | 0.0 | 0 | -3376.19 | -578.35 | -3298.26 |
| 22Q1 (10) | -6.52 | -164.94 | -266.33 | -1.94 | 37.22 | 0 | 3.21 | 572.06 | 186.29 | -0.18 | 40.0 | -131.03 | -8.46 | -221.73 | -315.82 | 0.01 | -90.0 | 0.0 | -0.04 | -100.0 | -300.0 | 0.02 | -89.55 | -13.24 | 1.34 | 168.0 | 19.64 | 1.1 | 71.88 | 11.11 | 0.2 | -4.76 | 0.0 | 0.01 | 0 | 0 | -497.71 | -142.14 | -251.09 |
| 21Q4 (9) | 10.04 | 1015.56 | 25.81 | -3.09 | -2276.92 | -3762.5 | -0.68 | -351.85 | 84.55 | -0.3 | 57.14 | -185.71 | 6.95 | 802.6 | -12.03 | 0.1 | 900.0 | 42.86 | -0.02 | -200.0 | 0 | 0.19 | 805.7 | 35.04 | 0.5 | -62.12 | -39.02 | 0.64 | -32.63 | 8.47 | 0.21 | 5.0 | 10.53 | 0 | 0 | 0 | 1181.18 | 1409.28 | 15.45 |
| 21Q3 (8) | 0.9 | 158.82 | -72.22 | -0.13 | -1200.0 | -62.5 | 0.27 | 285.71 | 115.08 | -0.7 | -488.89 | -483.33 | 0.77 | 150.0 | -75.63 | 0.01 | -66.67 | -83.33 | 0.02 | 100.0 | 100.0 | 0.02 | -66.2 | -79.31 | 1.32 | -22.35 | 11.86 | 0.95 | -29.1 | 28.38 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 78.26 | 178.77 | -77.54 |
| 21Q2 (7) | -1.53 | -139.03 | -155.04 | -0.01 | 0 | 96.3 | 0.07 | 101.88 | 106.25 | 0.18 | -68.97 | 172.0 | -1.54 | -139.29 | -161.35 | 0.03 | 200.0 | -83.33 | 0.01 | -50.0 | 0 | 0.06 | 171.16 | -83.86 | 1.7 | 51.79 | 117.95 | 1.34 | 35.35 | 162.75 | 0.2 | 0.0 | 11.11 | 0 | 0 | 0 | -99.35 | -130.16 | -124.66 |
| 21Q1 (6) | 3.92 | -50.88 | -62.05 | 0 | 100.0 | 100.0 | -3.72 | 15.45 | 63.28 | 0.58 | 65.71 | -9.38 | 3.92 | -50.38 | -61.9 | 0.01 | -85.71 | -80.0 | 0.02 | 0 | 0 | 0.02 | -83.73 | -83.58 | 1.12 | 36.59 | 160.47 | 0.99 | 67.8 | 253.57 | 0.2 | 5.26 | 17.65 | 0 | 0 | 0 | 329.41 | -67.8 | -85.65 |
| 20Q4 (5) | 7.98 | 146.3 | 1164.0 | -0.08 | 0.0 | -100.0 | -4.4 | -145.81 | -5600.0 | 0.35 | 391.67 | 220.69 | 7.9 | 150.0 | 1100.0 | 0.07 | 16.67 | 0.0 | 0 | -100.0 | 100.0 | 0.14 | 38.77 | 33.74 | 0.82 | -30.51 | 5.13 | 0.59 | -20.27 | 20.41 | 0.19 | 0.0 | 18.75 | 0 | 0 | 0 | 1023.08 | 193.66 | 986.67 |
| 20Q3 (4) | 3.24 | 16.55 | 0.0 | -0.08 | 70.37 | 0.0 | -1.79 | -59.82 | 0.0 | -0.12 | 52.0 | 0.0 | 3.16 | 25.9 | 0.0 | 0.06 | -66.67 | 0.0 | 0.01 | 0 | 0.0 | 0.10 | -73.63 | 0.0 | 1.18 | 51.28 | 0.0 | 0.74 | 45.1 | 0.0 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0.0 | 348.39 | -13.53 | 0.0 |
| 20Q2 (3) | 2.78 | -73.09 | 0.0 | -0.27 | -575.0 | 0.0 | -1.12 | 88.94 | 0.0 | -0.25 | -139.06 | 0.0 | 2.51 | -75.61 | 0.0 | 0.18 | 260.0 | 0.0 | 0 | 0 | 0.0 | 0.39 | 175.89 | 0.0 | 0.78 | 81.4 | 0.0 | 0.51 | 82.14 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | 402.90 | -82.45 | 0.0 |
| 20Q1 (2) | 10.33 | 1477.33 | 0.0 | -0.04 | 0.0 | 0.0 | -10.13 | -12762.5 | 0.0 | 0.64 | 320.69 | 0.0 | 10.29 | 1402.53 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 100.0 | 0.0 | 0.14 | 32.49 | 0.0 | 0.43 | -44.87 | 0.0 | 0.28 | -42.86 | 0.0 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0.0 | 2295.56 | 2089.48 | 0.0 |
| 19Q4 (1) | -0.75 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -115.38 | 0.0 | 0.0 |
