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) | -8.92 | 0 | -3.67 | 0 | 8.59 | 4.37 | 2.24 | 0 | -12.59 | 0 | 2.2 | -47.49 | -1.57 | 0 | 12.32 | -33.76 | -7.23 | 0 | -6.4 | 0 | 1.99 | -14.96 | 0.25 | 0.0 | 0.00 | 0 |
| 2022 (9) | -2.92 | 0 | -3.22 | 0 | 8.23 | 0 | -0.05 | 0 | -6.14 | 0 | 4.19 | -50.36 | 0 | 0 | 18.61 | -60.45 | 0.94 | 0 | 2.91 | 576.74 | 2.34 | 16.42 | 0.25 | 0.0 | -53.09 | 0 |
| 2021 (8) | -4.81 | 0 | -7.29 | 0 | -2.23 | 0 | -0.91 | 0 | -12.1 | 0 | 8.44 | 57.17 | 0 | 0 | 47.05 | 63.74 | -0.54 | 0 | 0.43 | -96.54 | 2.01 | 0.0 | 0.25 | -7.41 | -178.81 | 0 |
| 2020 (7) | 23.22 | 0 | 3.83 | 0 | 3.24 | -75.36 | 0.91 | 0 | 27.05 | 0 | 5.37 | 113.94 | 0 | 0 | 28.73 | 48.81 | -0.26 | 0 | 12.41 | 0 | 2.01 | -4.29 | 0.27 | -12.9 | 158.07 | 0 |
| 2019 (6) | -2.53 | 0 | -6.32 | 0 | 13.15 | 167.28 | -0.05 | 0 | -8.85 | 0 | 2.51 | 470.45 | 0 | 0 | 19.31 | 260.7 | -2.99 | 0 | -2.81 | 0 | 2.1 | -6.67 | 0.31 | -6.06 | 0.00 | 0 |
| 2018 (5) | -6.02 | 0 | -4.98 | 0 | 4.92 | 0 | 0.2 | -78.72 | -11.0 | 0 | 0.44 | 69.23 | 0 | 0 | 5.35 | 15.91 | -7.25 | 0 | -6.18 | 0 | 2.25 | -7.79 | 0.33 | -31.25 | 0.00 | 0 |
| 2017 (4) | 0.07 | 0 | -0.98 | 0 | -3.44 | 0 | 0.94 | 0 | -0.91 | 0 | 0.26 | -70.45 | -0.73 | 0 | 4.62 | -68.15 | -7.09 | 0 | -7.64 | 0 | 2.44 | 0.0 | 0.48 | 2.13 | 0.00 | 0 |
| 2016 (3) | -7.74 | 0 | -4.43 | 0 | 19.45 | 509.72 | -0.48 | 0 | -12.17 | 0 | 0.88 | 877.78 | -3.83 | 0 | 14.50 | 368.75 | -5.92 | 0 | -5.95 | 0 | 2.44 | -0.41 | 0.47 | -21.67 | 0.00 | 0 |
| 2015 (2) | -3.74 | 0 | -0.12 | 0 | 3.19 | -66.1 | -0.16 | 0 | -3.86 | 0 | 0.09 | -55.0 | -0.02 | 0 | 3.09 | -25.62 | -7.38 | 0 | -7.61 | 0 | 2.45 | -1.21 | 0.6 | 17.65 | 0.00 | 0 |
| 2014 (1) | -4.17 | 0 | -0.22 | 0 | 9.41 | 0 | -0.15 | 0 | -4.39 | 0 | 0.2 | -68.25 | 0 | 0 | 4.16 | -72.68 | -6.48 | 0 | -6.14 | 0 | 2.48 | 1.64 | 0.51 | 0.0 | 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) | -3.01 | 10.68 | -4.88 | -0.86 | -616.67 | 0.0 | -0.07 | 98.39 | 56.25 | -0.13 | -168.42 | 69.77 | -3.87 | -10.89 | -3.75 | 0.04 | -93.94 | 105.8 | -0.13 | 0 | 0 | 0.45 | -99.45 | 106.35 | 2.69 | 192.12 | 35.18 | 2.63 | 195.99 | -0.38 | 0.49 | 8.89 | -3.92 | 0.06 | 0.0 | 0.0 | -94.65 | 0 | -5.87 |
| 24Q2 (19) | -3.37 | -152.01 | -108.02 | -0.12 | 90.55 | 92.9 | -4.34 | -8580.0 | -292.04 | 0.19 | 533.33 | 200.0 | -3.49 | -166.99 | -5.44 | 0.66 | 57.14 | -59.26 | 0 | 0 | 0 | 82.50 | -13.57 | -57.73 | -2.92 | -49.74 | -5.04 | -2.74 | -48.91 | -13.69 | 0.45 | -10.0 | -10.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.48 | 754.55 | 288.37 | -1.27 | -278.87 | 30.22 | -0.05 | -101.24 | -102.04 | 0.03 | -98.94 | 50.0 | 5.21 | 1960.71 | 199.05 | 0.42 | -71.81 | -69.34 | 0 | 0 | 0 | 95.45 | 258.11 | 18.45 | -1.95 | 49.22 | 25.0 | -1.84 | 55.56 | 26.1 | 0.5 | 0.0 | 4.17 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.99 | 65.51 | -114.47 | 0.71 | 182.56 | 54.35 | 4.04 | 2625.0 | 598.77 | 2.84 | 760.47 | 628.21 | -0.28 | 92.49 | -103.84 | 1.49 | 315.94 | 181.13 | 0 | 0 | 0 | 26.65 | 475.87 | 194.21 | -3.84 | -292.96 | -1471.43 | -4.14 | -256.82 | -778.69 | 0.5 | -1.96 | -18.03 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -2.87 | -77.16 | 22.22 | -0.86 | 49.11 | 44.87 | -0.16 | -107.08 | -223.08 | -0.43 | -126.32 | -616.67 | -3.73 | -12.69 | 28.95 | -0.69 | -142.59 | -171.13 | 0 | 0 | 0 | -7.09 | -103.63 | -179.47 | 1.99 | 171.58 | -43.79 | 2.64 | 209.54 | -37.14 | 0.51 | 2.0 | -13.56 | 0.06 | 0.0 | 0.0 | -89.41 | 0 | -17.51 |
| 23Q2 (15) | -1.62 | 52.91 | 60.2 | -1.69 | 7.14 | -113.92 | 2.26 | -7.76 | -67.62 | -0.19 | -1050.0 | 0 | -3.31 | 37.07 | 31.89 | 1.62 | 18.25 | 65.31 | 0 | 0 | 0 | 195.18 | 142.2 | 949.59 | -2.78 | -6.92 | -717.65 | -2.41 | 3.21 | -635.56 | 0.5 | 4.17 | -12.28 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -3.44 | -150.29 | -72.86 | -1.82 | -495.65 | -36.84 | 2.45 | 402.47 | 26.94 | 0.02 | -94.87 | 105.26 | -5.26 | -172.05 | -58.43 | 1.37 | 158.49 | -20.35 | 0 | 0 | 0 | 80.59 | 789.51 | -75.17 | -2.6 | -1028.57 | -2.36 | -2.49 | -508.2 | -5.96 | 0.48 | -21.31 | -15.79 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 6.84 | 285.37 | 4.43 | 0.46 | 129.49 | 276.92 | -0.81 | -723.08 | 62.67 | 0.39 | 750.0 | 4000.0 | 7.3 | 239.05 | 16.06 | 0.53 | -45.36 | 138.13 | 0 | 0 | 0 | 9.06 | 1.53 | 161.59 | 0.28 | -92.09 | -90.0 | 0.61 | -85.48 | -79.32 | 0.61 | 3.39 | 10.91 | 0.06 | 0.0 | 0.0 | 534.38 | 802.36 | 190.44 |
| 22Q3 (12) | -3.69 | 9.34 | 15.17 | -1.56 | -97.47 | 20.81 | 0.13 | -98.14 | 0 | -0.06 | 0 | 88.46 | -5.25 | -8.02 | 16.93 | 0.97 | -1.02 | -79.92 | 0 | 0 | 0 | 8.92 | -52.01 | -86.09 | 3.54 | 1141.18 | 124.05 | 4.2 | 833.33 | 160.87 | 0.59 | 3.51 | 13.46 | 0.06 | 0.0 | 0.0 | -76.08 | 79.81 | 61.7 |
| 22Q2 (11) | -4.07 | -104.52 | -1.24 | -0.79 | 40.6 | 74.84 | 6.98 | 261.66 | 23366.67 | 0 | 100.0 | -100.0 | -4.86 | -46.39 | 32.12 | 0.98 | -43.02 | -60.8 | 0 | 0 | 0 | 18.60 | -94.27 | -93.45 | -0.34 | 86.61 | 84.19 | 0.45 | 119.15 | 127.61 | 0.57 | 0.0 | 21.28 | 0.06 | 0.0 | 0.0 | -376.85 | 0 | 0 |
| 22Q1 (10) | -1.99 | -130.38 | 33.0 | -1.33 | -411.54 | 30.73 | 1.93 | 188.94 | 6533.33 | -0.38 | -3700.0 | 11.63 | -3.32 | -152.78 | 32.11 | 1.72 | 223.74 | -31.2 | 0 | 0 | 0 | 324.53 | 2306.33 | -90.91 | -2.54 | -190.71 | 8.63 | -2.35 | -179.66 | 6.0 | 0.57 | 3.64 | 21.28 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 6.55 | 250.57 | -71.2 | -0.26 | 86.8 | 87.25 | -2.17 | 0 | -213.02 | -0.01 | 98.08 | -100.4 | 6.29 | 199.53 | -69.61 | -1.39 | -128.78 | -144.84 | 0 | 0 | 0 | -14.71 | -122.93 | -138.96 | 2.8 | 77.22 | 2053.85 | 2.95 | 83.23 | -76.21 | 0.55 | 5.77 | 17.02 | 0.06 | 0.0 | 0.0 | 183.99 | 192.63 | 4.62 |
| 21Q3 (8) | -4.35 | -8.21 | -26.45 | -1.97 | 37.26 | -1870.0 | 0 | 100.0 | 100.0 | -0.52 | -1140.0 | 62.04 | -6.32 | 11.73 | -78.53 | 4.83 | 93.2 | 209.62 | 0 | 0 | 0 | 64.14 | -77.42 | 154.11 | 1.58 | 173.49 | 15.33 | 1.61 | 198.77 | 0.62 | 0.52 | 10.64 | 6.12 | 0.06 | 0.0 | -40.0 | -198.63 | 0 | -26.45 |
| 21Q2 (7) | -4.02 | -35.35 | -12.29 | -3.14 | -63.54 | -159.58 | -0.03 | 0.0 | -102.94 | 0.05 | 111.63 | 266.67 | -7.16 | -46.42 | -523.67 | 2.5 | 0.0 | 2677.78 | 0 | 0 | 100.0 | 284.09 | -92.05 | 1888.64 | -2.15 | 22.66 | -36.94 | -1.63 | 34.8 | -13.99 | 0.47 | 0.0 | -11.32 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -2.97 | -113.06 | -139.6 | -1.92 | 5.88 | -370.42 | -0.03 | -101.56 | -108.57 | -0.43 | -117.13 | -115.0 | -4.89 | -123.62 | -159.56 | 2.5 | -19.35 | 24900.0 | 0 | 0 | 100.0 | 3571.43 | 9358.53 | 1310614.29 | -2.78 | -2238.46 | -1290.0 | -2.5 | -120.16 | -1370.59 | 0.47 | 0.0 | -11.32 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q4 (5) | 22.74 | 761.05 | 4358.82 | -2.04 | -1940.0 | 18.4 | 1.92 | 3940.0 | 580.0 | 2.51 | 283.21 | 1494.44 | 20.7 | 684.75 | 1140.2 | 3.1 | 98.72 | 140.31 | 0 | 0 | 0 | 37.76 | 49.58 | 83.53 | 0.13 | -90.51 | 161.9 | 12.4 | 675.0 | 5736.36 | 0.47 | -4.08 | -11.32 | 0.06 | -40.0 | 20.0 | 175.87 | 211.96 | 24.14 |
| 20Q3 (4) | -3.44 | 3.91 | 0.0 | -0.1 | -101.9 | 0.0 | -0.05 | -104.9 | 0.0 | -1.37 | -4466.67 | 0.0 | -3.54 | -309.47 | 0.0 | 1.56 | 1633.33 | 0.0 | 0 | 100.0 | 0.0 | 25.24 | 76.7 | 0.0 | 1.37 | 187.26 | 0.0 | 1.6 | 211.89 | 0.0 | 0.49 | -7.55 | 0.0 | 0.1 | 66.67 | 0.0 | -157.08 | 0 | 0.0 |
| 20Q2 (3) | -3.58 | -147.73 | 0.0 | 5.27 | 642.25 | 0.0 | 1.02 | 191.43 | 0.0 | -0.03 | 85.0 | 0.0 | 1.69 | -79.42 | 0.0 | 0.09 | 800.0 | 0.0 | -0.3 | 3.23 | 0.0 | 14.29 | 5142.86 | 0.0 | -1.57 | -685.0 | 0.0 | -1.43 | -741.18 | 0.0 | 0.53 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 7.5 | 1370.59 | 0.0 | 0.71 | 128.4 | 0.0 | 0.35 | 187.5 | 0.0 | -0.2 | -11.11 | 0.0 | 8.21 | 512.56 | 0.0 | 0.01 | -99.22 | 0.0 | -0.31 | 0 | 0.0 | 0.27 | -98.68 | 0.0 | -0.2 | 4.76 | 0.0 | -0.17 | 22.73 | 0.0 | 0.53 | 0.0 | 0.0 | 0.06 | 20.0 | 0.0 | 1785.71 | 1160.5 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | -2.5 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -1.99 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 20.57 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 141.67 | 0.0 | 0.0 |
