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) | 0.03 | -98.76 | -3.58 | 0 | 0.82 | 64.0 | 0.16 | -42.86 | -3.55 | 0 | 4.3 | 49.83 | 0 | 0 | 36.07 | 86.53 | -0.12 | 0 | 0.03 | -97.9 | 0.68 | 11.48 | 0.07 | 0.0 | 3.85 | -96.63 |
| 2022 (9) | 2.41 | 995.45 | -2.94 | 0 | 0.5 | -73.12 | 0.28 | 460.0 | -0.53 | 0 | 2.87 | 263.29 | 0 | 0 | 19.34 | 209.19 | 1.02 | 1175.0 | 1.43 | 232.56 | 0.61 | 24.49 | 0.07 | 0.0 | 114.22 | 413.98 |
| 2021 (8) | 0.22 | -85.14 | -1.74 | 0 | 1.86 | -13.89 | 0.05 | 400.0 | -1.52 | 0 | 0.79 | -1.25 | 0 | 0 | 6.25 | 16.03 | 0.08 | -93.65 | 0.43 | -66.92 | 0.49 | 16.67 | 0.07 | -12.5 | 22.22 | -72.97 |
| 2020 (7) | 1.48 | 80.49 | -1.27 | 0 | 2.16 | 16.76 | 0.01 | 0 | 0.21 | 0 | 0.8 | -19.19 | 0 | 0 | 5.39 | -32.42 | 1.26 | 13.51 | 1.3 | 3.17 | 0.42 | 20.0 | 0.08 | 33.33 | 82.22 | 67.45 |
| 2019 (6) | 0.82 | -21.9 | -1.22 | 0 | 1.85 | 0 | -0.28 | 0 | -0.4 | 0 | 0.99 | 253.57 | 0 | 0 | 7.98 | 219.1 | 1.11 | -18.98 | 1.26 | -21.74 | 0.35 | 16.67 | 0.06 | 500.0 | 49.10 | -10.21 |
| 2018 (5) | 1.05 | 7.14 | -0.39 | 0 | -3.38 | 0 | -0.39 | 0 | 0.66 | 1000.0 | 0.28 | -68.18 | 0 | 0 | 2.50 | -64.97 | 1.37 | 4.58 | 1.61 | 26.77 | 0.3 | 30.43 | 0.01 | 0 | 54.69 | -16.29 |
| 2017 (4) | 0.98 | -62.45 | -0.92 | 0 | 2.85 | 0 | 0.04 | 300.0 | 0.06 | -96.89 | 0.88 | 54.39 | -0.02 | 0 | 7.14 | 30.22 | 1.31 | 21.3 | 1.27 | 49.41 | 0.23 | -8.0 | 0 | 0 | 65.33 | -72.46 |
| 2016 (3) | 2.61 | -9.69 | -0.68 | 0 | -1.04 | 0 | 0.01 | 0 | 1.93 | -7.66 | 0.57 | -33.72 | -0.11 | 0 | 5.48 | -45.38 | 1.08 | -4.42 | 0.85 | -23.42 | 0.25 | -13.79 | 0 | 0 | 237.27 | 15.76 |
| 2015 (2) | 2.89 | 0 | -0.8 | 0 | -2.0 | 0 | -0.02 | 0 | 2.09 | 0 | 0.86 | 1333.33 | 0.07 | 0 | 10.04 | 960.37 | 1.13 | 197.37 | 1.11 | 56.34 | 0.29 | 0.0 | 0.01 | 0 | 204.96 | 0 |
| 2014 (1) | -0.34 | 0 | -0.56 | 0 | 0.35 | -92.49 | -0.04 | 0 | -0.9 | 0 | 0.06 | -97.04 | -0.04 | 0 | 0.95 | -94.99 | 0.38 | -73.05 | 0.71 | -48.55 | 0.29 | 38.1 | 0 | 0 | -34.00 | 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) | -0.92 | -159.35 | -757.14 | -1.77 | -0.57 | -4325.0 | 0.88 | -45.0 | -55.56 | -0.02 | -128.57 | -133.33 | -2.69 | -1180.95 | -2790.0 | 1.83 | 200.0 | 1307.69 | -0.02 | 0 | 0 | 39.96 | 187.55 | 748.3 | -0.22 | -170.97 | 4.35 | -0.24 | -157.14 | -2500.0 | 0.16 | -5.88 | -5.88 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 1.55 | 720.0 | 3975.0 | -1.76 | -433.33 | -776.92 | 1.6 | 472.09 | 1330.77 | 0.07 | 450.0 | -58.82 | -0.21 | 63.79 | -195.45 | 0.61 | 12.96 | 335.71 | 0 | 0 | 0 | 13.90 | -9.42 | 216.61 | 0.31 | 138.46 | 3200.0 | 0.42 | 16.67 | 180.0 | 0.17 | 0.0 | -5.56 | 0 | -100.0 | -100.0 | 262.71 | 677.97 | 2398.73 |
| 24Q1 (18) | -0.25 | -171.43 | 40.48 | -0.33 | 45.0 | 89.69 | -0.43 | 73.12 | -175.44 | -0.02 | 0.0 | 50.0 | -0.58 | -132.0 | 83.98 | 0.54 | -34.94 | -83.07 | 0 | 0 | 0 | 15.34 | -48.99 | -84.56 | 0.13 | 200.0 | -48.0 | 0.36 | 216.13 | 100.0 | 0.17 | 6.25 | 0.0 | 0.02 | 0.0 | 0.0 | -45.45 | 0 | 59.96 |
| 23Q4 (17) | 0.35 | 150.0 | -80.23 | -0.6 | -1400.0 | -400.0 | -1.6 | -180.81 | -1354.55 | -0.02 | -133.33 | 0 | -0.25 | -350.0 | -115.15 | 0.83 | 538.46 | 388.24 | 0 | 0 | 0 | 30.07 | 538.46 | 469.61 | -0.13 | 43.48 | -154.17 | -0.31 | -3200.0 | -520.0 | 0.16 | -5.88 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.14 | 450.0 | -78.46 | -0.04 | -115.38 | 98.32 | 1.98 | 1623.08 | 214.29 | 0.06 | -64.71 | -64.71 | 0.1 | -54.55 | 105.78 | 0.13 | -7.14 | -94.3 | 0 | 0 | 0 | 4.71 | 7.32 | -93.64 | -0.23 | -2200.0 | -675.0 | 0.01 | -93.33 | -97.83 | 0.17 | -5.56 | 13.33 | 0.02 | 0.0 | 0.0 | 70.00 | 712.5 | -32.15 |
| 23Q2 (15) | -0.04 | 90.48 | -111.11 | 0.26 | 108.12 | 230.0 | -0.13 | -122.81 | -121.31 | 0.17 | 525.0 | 0 | 0.22 | 106.08 | 37.5 | 0.14 | -95.61 | -39.13 | 0 | 0 | 0 | 4.39 | -95.58 | -16.81 | -0.01 | -104.0 | -102.13 | 0.15 | -16.67 | -72.22 | 0.18 | 5.88 | 20.0 | 0.02 | 0.0 | 0.0 | -11.43 | 89.93 | -122.54 |
| 23Q1 (14) | -0.42 | -123.73 | -13.51 | -3.2 | -2566.67 | -1233.33 | 0.57 | 618.18 | 189.06 | -0.04 | 0 | -136.36 | -3.62 | -319.39 | -493.44 | 3.19 | 1776.47 | 1578.95 | 0 | 0 | 0 | 99.38 | 1782.32 | 2081.06 | 0.25 | 4.17 | -3.85 | 0.18 | 460.0 | -63.27 | 0.17 | 6.25 | 13.33 | 0.02 | 0.0 | 0.0 | -113.51 | -108.34 | -102.48 |
| 22Q4 (13) | 1.77 | 172.31 | 21.23 | -0.12 | 94.96 | -1100.0 | -0.11 | -117.46 | 80.36 | 0 | -100.0 | -100.0 | 1.65 | 195.38 | 13.79 | 0.17 | -92.54 | 325.0 | 0 | 0 | 0 | 5.28 | -92.87 | 372.52 | 0.24 | 500.0 | 500.0 | -0.05 | -110.87 | -400.0 | 0.16 | 6.67 | 23.08 | 0.02 | 0.0 | 0.0 | 1361.54 | 1219.64 | 30.56 |
| 22Q3 (12) | 0.65 | 80.56 | 506.25 | -2.38 | -1090.0 | -170.45 | 0.63 | 3.28 | 350.0 | 0.17 | 0 | 342.86 | -1.73 | -1181.25 | -66.35 | 2.28 | 891.3 | 891.3 | 0 | 0 | 0 | 74.03 | 1303.27 | 894.52 | 0.04 | -91.49 | 300.0 | 0.46 | -14.81 | 206.67 | 0.15 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 103.17 | 103.48 | 287.0 |
| 22Q2 (11) | 0.36 | 197.3 | 220.0 | -0.2 | 16.67 | 52.38 | 0.61 | 195.31 | -72.15 | 0 | -100.0 | -100.0 | 0.16 | 126.23 | 122.22 | 0.23 | 21.05 | -8.0 | 0 | 0 | 0 | 5.28 | 15.78 | -36.49 | 0.47 | 80.77 | 1040.0 | 0.54 | 10.2 | 0 | 0.15 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 50.70 | 190.45 | 123.66 |
| 22Q1 (10) | -0.37 | -125.34 | 53.16 | -0.24 | -2300.0 | 44.19 | -0.64 | -14.29 | -900.0 | 0.11 | 10.0 | 1000.0 | -0.61 | -142.07 | 50.0 | 0.19 | 375.0 | -29.63 | 0 | 0 | 0 | 4.56 | 307.79 | -50.05 | 0.26 | 533.33 | 44.44 | 0.49 | 5000.0 | 63.33 | 0.15 | 15.38 | 25.0 | 0.02 | 0.0 | 0.0 | -56.06 | -105.38 | 68.78 |
| 21Q4 (9) | 1.46 | 1012.5 | -3.31 | -0.01 | 98.86 | 98.9 | -0.56 | -500.0 | 9.68 | 0.1 | 242.86 | -83.61 | 1.45 | 239.42 | 141.67 | 0.04 | -82.61 | -94.2 | 0 | 0 | 0 | 1.12 | -84.99 | -92.68 | -0.06 | -700.0 | -113.33 | -0.01 | -106.67 | -102.78 | 0.13 | 8.33 | 18.18 | 0.02 | 0.0 | 0.0 | 1042.86 | 1990.18 | 238.41 |
| 21Q3 (8) | -0.16 | 46.67 | -1700.0 | -0.88 | -109.52 | -366.67 | 0.14 | -93.61 | -93.97 | -0.07 | -800.0 | 88.89 | -1.04 | -44.44 | -405.88 | 0.23 | -8.0 | 169.7 | 0 | 0 | 0 | 7.44 | -10.38 | 177.14 | 0.01 | 120.0 | -95.24 | 0.15 | 0 | -42.31 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | -55.17 | 74.25 | -2251.72 |
| 21Q2 (7) | -0.3 | 62.03 | -188.24 | -0.42 | 2.33 | 37.31 | 2.19 | 2637.5 | 647.5 | 0.01 | 0.0 | -80.0 | -0.72 | 40.98 | -118.18 | 0.25 | -7.41 | -32.43 | 0 | 0 | 0 | 8.31 | -8.95 | -28.39 | -0.05 | -127.78 | -135.71 | 0 | -100.0 | -100.0 | 0.12 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | -214.29 | -19.35 | -307.98 |
| 21Q1 (6) | -0.79 | -152.32 | -107.89 | -0.43 | 52.75 | -1333.33 | 0.08 | 112.9 | -90.7 | 0.01 | -98.36 | 133.33 | -1.22 | -303.33 | -197.56 | 0.27 | -60.87 | 237.5 | 0 | 0 | 0 | 9.12 | -40.25 | 323.02 | 0.18 | -60.0 | -60.87 | 0.3 | -16.67 | -36.17 | 0.12 | 9.09 | 20.0 | 0.02 | 0.0 | 0.0 | -179.55 | -158.26 | -178.77 |
| 20Q4 (5) | 1.51 | 15000.0 | 1158.33 | -0.91 | -375.76 | -295.65 | -0.62 | -126.72 | -148.82 | 0.61 | 196.83 | 224.49 | 0.6 | 76.47 | 645.45 | 0.69 | 309.09 | 122.58 | 0 | 0 | -100.0 | 15.27 | 258.21 | 84.66 | 0.45 | 114.29 | 12.5 | 0.36 | 38.46 | 9.09 | 0.11 | 0.0 | 22.22 | 0.02 | 0.0 | 0.0 | 308.16 | 11918.37 | 1029.93 |
| 20Q3 (4) | 0.01 | -97.06 | 0.0 | 0.33 | 149.25 | 0.0 | 2.32 | 680.0 | 0.0 | -0.63 | -1360.0 | 0.0 | 0.34 | 203.03 | 0.0 | -0.33 | -189.19 | 0.0 | 0 | 0 | 0.0 | -9.65 | -183.19 | 0.0 | 0.21 | 50.0 | 0.0 | 0.26 | 23.81 | 0.0 | 0.11 | 10.0 | 0.0 | 0.02 | 0.0 | 0.0 | 2.56 | -97.51 | 0.0 |
| 20Q2 (3) | 0.34 | 189.47 | 0.0 | -0.67 | -2133.33 | 0.0 | -0.4 | -146.51 | 0.0 | 0.05 | 266.67 | 0.0 | -0.33 | 19.51 | 0.0 | 0.37 | 362.5 | 0.0 | 0 | 0 | 0.0 | 11.60 | 437.89 | 0.0 | 0.14 | -69.57 | 0.0 | 0.21 | -55.32 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 103.03 | 259.97 | 0.0 |
| 20Q1 (2) | -0.38 | -416.67 | 0.0 | -0.03 | 86.96 | 0.0 | 0.86 | -32.28 | 0.0 | -0.03 | 93.88 | 0.0 | -0.41 | -272.73 | 0.0 | 0.08 | -74.19 | 0.0 | 0 | -100.0 | 0.0 | 2.16 | -73.92 | 0.0 | 0.46 | 15.0 | 0.0 | 0.47 | 42.42 | 0.0 | 0.1 | 11.11 | 0.0 | 0.02 | 0.0 | 0.0 | -64.41 | -336.16 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 8.27 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 27.27 | 0.0 | 0.0 |
