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) | -1.19 | 0 | -2.11 | 0 | -1.63 | 0 | -0.3 | 0 | -3.3 | 0 | 0.45 | 15.38 | 0 | 0 | 2.83 | 24.89 | -5.05 | 0 | -11.8 | 0 | 2.19 | 1.39 | 0.26 | 0.0 | 0.00 | 0 |
| 2022 (9) | 1.42 | 162.96 | 3.35 | 4087.5 | -0.67 | 0 | 0.69 | 0 | 4.77 | 669.35 | 0.39 | -55.17 | 0 | 0 | 2.26 | -53.61 | -2.79 | 0 | 2.11 | 330.61 | 2.16 | 4.35 | 0.26 | -58.73 | 31.35 | 85.18 |
| 2021 (8) | 0.54 | -50.91 | 0.08 | 0 | -0.42 | 0 | -2.26 | 0 | 0.62 | 0 | 0.87 | 61.11 | 0 | 0 | 4.88 | 44.75 | -11.61 | 0 | 0.49 | -92.62 | 2.07 | 0.98 | 0.63 | 800.0 | 16.93 | 34.81 |
| 2020 (7) | 1.1 | 52.78 | -5.92 | 0 | -1.73 | 0 | 0.04 | 0 | -4.82 | 0 | 0.54 | -81.12 | 0 | 0 | 3.37 | -82.71 | -11.04 | 0 | 6.64 | 0 | 2.05 | 11.41 | 0.07 | 16.67 | 12.56 | 0 |
| 2019 (6) | 0.72 | 350.0 | -7.12 | 0 | -3.38 | 0 | -0.53 | 0 | -6.4 | 0 | 2.86 | 70.24 | 0 | 0 | 19.51 | 68.26 | -1.62 | 0 | -2.34 | 0 | 1.84 | 240.74 | 0.06 | -33.33 | 0.00 | 0 |
| 2018 (5) | 0.16 | 0 | -5.29 | 0 | 17.4 | 1481.82 | 0.25 | 0 | -5.13 | 0 | 1.68 | 600.0 | -1.46 | 0 | 11.59 | 582.61 | -1.32 | 0 | -6.91 | 0 | 0.54 | -21.74 | 0.09 | -30.77 | 0.00 | 0 |
| 2017 (4) | -0.1 | 0 | -1.97 | 0 | 1.1 | 5400.0 | 0 | 0 | -2.07 | 0 | 0.24 | -41.46 | -0.05 | 0 | 1.70 | -36.95 | -2.46 | 0 | 5.43 | 0 | 0.69 | -15.85 | 0.13 | -23.53 | -1.60 | 0 |
| 2016 (3) | -1.8 | 0 | 7.69 | 0 | 0.02 | -99.23 | -0.13 | 0 | 5.89 | 0 | 0.41 | -72.3 | -0.23 | 0 | 2.69 | -72.35 | -2.69 | 0 | -2.68 | 0 | 0.82 | -13.68 | 0.17 | 13.33 | 0.00 | 0 |
| 2015 (2) | -1.62 | 0 | -0.24 | 0 | 2.6 | -41.44 | -0.16 | 0 | -1.86 | 0 | 1.48 | -27.45 | 0 | 0 | 9.74 | -33.18 | -3.43 | 0 | -1.94 | 0 | 0.95 | 11.76 | 0.15 | -6.25 | 0.00 | 0 |
| 2014 (1) | -1.67 | 0 | -22.09 | 0 | 4.44 | -80.15 | 0 | 0 | -23.76 | 0 | 2.04 | -29.41 | 0.03 | 0 | 14.58 | -41.07 | -3.88 | 0 | -1.4 | 0 | 0.85 | 13.33 | 0.16 | -15.79 | 0.00 | 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) | 6.4 | 1700.0 | 915.87 | -2.25 | -1350.0 | -269.17 | -0.44 | -7.32 | -22.22 | 0.27 | 350.0 | -10.0 | 4.15 | 1986.36 | 111.73 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 0.93 | -23.93 | -5.84 | -1.11 | 29.75 | 15.91 | -3.97 | -159.48 | 20.28 | 0.6 | 1.69 | 11.11 | 0.06 | -14.29 | -14.29 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.4 | 13.04 | 39.39 | 0.18 | -73.91 | -71.43 | -0.41 | -10.81 | -24.24 | 0.06 | 175.0 | 122.22 | -0.22 | -195.65 | -633.33 | 0.05 | -64.29 | 0.0 | 0 | 0 | 0 | 1.23 | -63.85 | -9.83 | -1.58 | -77.53 | 18.97 | -1.53 | 36.25 | 68.97 | 0.59 | 1.72 | 9.26 | 0.07 | 0.0 | 16.67 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.46 | -17.95 | 40.26 | 0.69 | 109.09 | 115.68 | -0.37 | 36.21 | -2.78 | -0.08 | 61.9 | 27.27 | 0.23 | 483.33 | 104.45 | 0.14 | -39.13 | 7.69 | 0 | 0 | 0 | 3.40 | -35.88 | 1.42 | -0.89 | -3.49 | 3.26 | -2.4 | -185.71 | -126.42 | 0.58 | 1.75 | 7.41 | 0.07 | 0.0 | 16.67 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.39 | -161.9 | -146.99 | 0.33 | -75.19 | -92.5 | -0.58 | -61.11 | -5.45 | -0.21 | -170.0 | -125.3 | -0.06 | -103.06 | -101.15 | 0.23 | 475.0 | 64.29 | 0 | 0 | 0 | 5.30 | 433.93 | 70.34 | -0.86 | 34.85 | -30.3 | -0.84 | 83.13 | 81.74 | 0.57 | 5.56 | 5.56 | 0.07 | 0.0 | 16.67 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.63 | 195.45 | 1000.0 | 1.33 | 111.11 | -21.3 | -0.36 | -9.09 | 5.26 | 0.3 | 211.11 | 149.18 | 1.96 | 6633.33 | 20.99 | 0.04 | -20.0 | -66.67 | 0 | 0 | 0 | 0.99 | -27.15 | -67.99 | -1.32 | 32.31 | -14.78 | -4.98 | -1.01 | -217.18 | 0.54 | 0.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.66 | 14.29 | -135.68 | 0.63 | 114.32 | 373.91 | -0.33 | 8.33 | 2.94 | -0.27 | -145.45 | -164.29 | -0.03 | 99.42 | -101.85 | 0.05 | -61.54 | 400.0 | 0 | 0 | 0 | 1.36 | -59.34 | 558.04 | -1.95 | -111.96 | -9650.0 | -4.93 | -365.09 | 12.12 | 0.54 | 0.0 | 0.0 | 0.06 | 0.0 | -14.29 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.77 | -192.77 | 35.83 | -4.4 | -200.0 | -74.6 | -0.36 | 34.55 | -160.0 | -0.11 | -113.25 | -320.0 | -5.17 | -198.85 | -38.98 | 0.13 | -7.14 | 8.33 | 0 | 0 | 0 | 3.35 | 7.7 | 12.24 | -0.92 | -39.39 | 4.17 | -1.06 | 76.96 | -113.14 | 0.54 | 0.0 | 0.0 | 0.06 | 0.0 | -14.29 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.83 | 1285.71 | 159.29 | 4.4 | 160.36 | 71.88 | -0.55 | -44.74 | -52.78 | 0.83 | 236.07 | 150.92 | 5.23 | 222.84 | 350.86 | 0.14 | 16.67 | -53.33 | 0 | 0 | 0 | 3.11 | 0.33 | -54.06 | -0.66 | 42.61 | 88.3 | -4.6 | -208.24 | -221.37 | 0.54 | 0.0 | 3.85 | 0.06 | -14.29 | -89.47 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -0.07 | -103.78 | -108.33 | 1.69 | 834.78 | 175.11 | -0.38 | -11.76 | 20.83 | -0.61 | -245.24 | -147.29 | 1.62 | 0.0 | 214.89 | 0.12 | 1100.0 | -47.83 | 0 | 0 | 0 | 3.10 | 1397.67 | -38.12 | -1.15 | -5650.0 | -45.57 | 4.25 | 175.76 | 2136.84 | 0.54 | 0.0 | 3.85 | 0.07 | 0.0 | 250.0 | -1.44 | 0 | -101.25 |
| 22Q2 (11) | 1.85 | 254.17 | 146.67 | -0.23 | 90.87 | -112.43 | -0.34 | -156.67 | -144.16 | 0.42 | 740.0 | 31.25 | 1.62 | 143.55 | -37.69 | 0.01 | -91.67 | -95.65 | 0 | 0 | 0 | 0.21 | -93.06 | -95.62 | -0.02 | 97.92 | 99.54 | -5.61 | -169.52 | 31.0 | 0.54 | 0.0 | 5.88 | 0.07 | 0.0 | 250.0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -1.2 | 14.29 | -452.94 | -2.52 | -198.44 | -21.15 | 0.6 | 266.67 | 266.67 | 0.05 | 103.07 | 102.23 | -3.72 | -420.69 | -113.79 | 0.12 | -60.0 | 9.09 | 0 | 0 | 0 | 2.99 | -55.92 | 6.65 | -0.96 | 82.98 | -18.52 | 8.07 | 112.93 | 73.92 | 0.54 | 3.85 | 5.88 | 0.07 | -87.72 | 250.0 | -13.82 | 51.81 | -310.22 |
| 21Q4 (9) | -1.4 | -266.67 | -13900.0 | 2.56 | 213.78 | 1522.22 | -0.36 | 25.0 | -117.65 | -1.63 | -226.36 | -3975.0 | 1.16 | 182.27 | 710.53 | 0.3 | 30.43 | 66.67 | 0 | 0 | 0 | 6.77 | 35.15 | 52.75 | -5.64 | -613.92 | 40.69 | 3.79 | 1894.74 | 121.03 | 0.52 | 0.0 | 0.0 | 0.57 | 2750.0 | 2750.0 | -28.69 | -124.93 | 0 |
| 21Q3 (8) | 0.84 | 12.0 | 362.5 | -2.25 | -221.62 | -650.0 | -0.48 | -162.34 | -4.35 | 1.29 | 303.12 | 578.95 | -1.41 | -154.23 | -127.42 | 0.23 | 0.0 | 43.75 | 0 | 0 | 0 | 5.01 | 6.1 | 21.51 | -0.79 | 81.92 | -1.28 | 0.19 | 102.34 | -96.58 | 0.52 | 1.96 | 0.0 | 0.02 | 0.0 | 0.0 | 115.07 | 0 | 2289.9 |
| 21Q2 (7) | 0.75 | 120.59 | -24.24 | 1.85 | 188.94 | 129.04 | 0.77 | 313.89 | 144.0 | 0.32 | 114.29 | 557.14 | 2.6 | 249.43 | 148.33 | 0.23 | 109.09 | 475.0 | 0 | 0 | 0 | 4.72 | 68.73 | 362.83 | -4.37 | -439.51 | -680.36 | -8.13 | -275.22 | -138.9 | 0.51 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 0.34 | 3500.0 | -27.66 | -2.08 | -1055.56 | -321.28 | -0.36 | -117.65 | 77.36 | -2.24 | -5500.0 | -7366.67 | -1.74 | -815.79 | -223.4 | 0.11 | -38.89 | -26.67 | 0 | 0 | 0 | 2.80 | -36.87 | -22.19 | -0.81 | 91.48 | -326.32 | 4.64 | 125.75 | 359.22 | 0.51 | -1.92 | 2.0 | 0.02 | 0.0 | 100.0 | 6.58 | 0 | 0 |
| 20Q4 (5) | -0.01 | 96.88 | 0.0 | -0.18 | 40.0 | -101.73 | 2.04 | 543.48 | 223.64 | -0.04 | -121.05 | 63.64 | -0.19 | 69.35 | -101.82 | 0.18 | 12.5 | 28.57 | 0 | 0 | 0 | 4.43 | 7.51 | 28.89 | -9.51 | -1119.23 | -2164.29 | -18.02 | -424.68 | -1377.05 | 0.52 | 0.0 | 4.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.32 | -132.32 | 0.0 | -0.3 | 95.29 | 0.0 | -0.46 | 73.71 | 0.0 | 0.19 | 371.43 | 0.0 | -0.62 | 88.48 | 0.0 | 0.16 | 300.0 | 0.0 | 0 | 0 | 0.0 | 4.12 | 304.12 | 0.0 | -0.78 | -39.29 | 0.0 | 5.55 | -73.44 | 0.0 | 0.52 | 1.96 | 0.0 | 0.02 | 100.0 | 0.0 | -5.25 | -213.69 | 0.0 |
| 20Q2 (3) | 0.99 | 110.64 | 0.0 | -6.37 | -777.66 | 0.0 | -1.75 | -10.06 | 0.0 | -0.07 | -133.33 | 0.0 | -5.38 | -481.56 | 0.0 | 0.04 | -73.33 | 0.0 | 0 | 0 | 0.0 | 1.02 | -71.63 | 0.0 | -0.56 | -194.74 | 0.0 | 20.9 | 1267.6 | 0.0 | 0.51 | 2.0 | 0.0 | 0.01 | 0.0 | 0.0 | 4.62 | 0 | 0.0 |
| 20Q1 (2) | 0.47 | 4800.0 | 0.0 | 0.94 | -90.99 | 0.0 | -1.59 | 3.64 | 0.0 | -0.03 | 72.73 | 0.0 | 1.41 | -86.47 | 0.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0.0 | 3.60 | 4.57 | 0.0 | -0.19 | 54.76 | 0.0 | -1.79 | -46.72 | 0.0 | 0.5 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.01 | 0.0 | 0.0 | 10.43 | 0.0 | 0.0 | -1.65 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 10.42 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.44 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
