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) | -16.53 | 0 | -27.95 | 0 | 6.07 | -84.86 | -0.01 | 0 | -44.48 | 0 | 1.02 | -60.0 | 0 | 0 | 242.86 | -95.24 | -20.9 | 0 | -10.46 | 0 | 2.15 | 16.22 | 0.34 | -45.16 | 0.00 | 0 |
| 2022 (9) | -16.2 | 0 | -1.7 | 0 | 40.1 | 2345.12 | 0.03 | 200.0 | -17.9 | 0 | 2.55 | 5.81 | 0 | 0 | 5100.00 | 302.07 | -21.23 | 0 | -16.14 | 0 | 1.85 | 17.83 | 0.62 | 5.08 | 0.00 | 0 |
| 2021 (8) | -10.64 | 0 | 0.83 | 0 | 1.64 | -42.05 | 0.01 | 0 | -9.81 | 0 | 2.41 | 31.69 | 0 | 0 | 1268.42 | 877.31 | -17.16 | 0 | -15.31 | 0 | 1.57 | -5.99 | 0.59 | -9.23 | 0.00 | 0 |
| 2020 (7) | -16.09 | 0 | -1.96 | 0 | 2.83 | -85.07 | 0 | 0 | -18.05 | 0 | 1.83 | 161.43 | 0 | 0 | 129.79 | -88.88 | -14.66 | 0 | -13.78 | 0 | 1.67 | 12.08 | 0.65 | 0.0 | 0.00 | 0 |
| 2019 (6) | -11.17 | 0 | -0.79 | 0 | 18.95 | 0 | 0 | 0 | -11.96 | 0 | 0.7 | 34.62 | 0 | 0 | 1166.67 | 191.67 | -15.77 | 0 | -14.07 | 0 | 1.49 | 156.9 | 0.65 | 0.0 | 0.00 | 0 |
| 2018 (5) | -8.64 | 0 | 19.81 | -10.97 | -0.08 | 0 | -0.01 | 0 | 11.17 | -0.09 | 0.52 | -7.14 | 0 | 0 | 400.00 | 0 | -14.28 | 0 | -12.22 | 0 | 0.58 | 9.43 | 0.65 | 333.33 | 0.00 | 0 |
| 2017 (4) | -11.07 | 0 | 22.25 | 2217.71 | 0.27 | 0 | -0.01 | 0 | 11.18 | 0 | 0.56 | -69.4 | -0.73 | 0 | 0.00 | 0 | -11.9 | 0 | -13.79 | 0 | 0.53 | 55.88 | 0.15 | 36.36 | 0.00 | 0 |
| 2016 (3) | -8.4 | 0 | 0.96 | 0 | -1.41 | 0 | 0.01 | 0.0 | -7.44 | 0 | 1.83 | 281.25 | -0.09 | 0 | 198.91 | 0 | -11.12 | 0 | -11.1 | 0 | 0.34 | 54.55 | 0.11 | 0.0 | 0.00 | 0 |
| 2015 (2) | -3.72 | 0 | -44.33 | 0 | 62.07 | 61970.0 | 0.01 | 0 | -48.05 | 0 | 0.48 | 152.63 | -0.02 | 0 | 0.00 | 0 | -10.63 | 0 | -9.41 | 0 | 0.22 | 69.23 | 0.11 | 0.0 | 0.00 | 0 |
| 2014 (1) | -4.64 | 0 | 0.77 | 0 | 0.1 | -99.34 | 0 | 0 | -3.87 | 0 | 0.19 | -34.48 | -0.02 | 0 | 0.00 | 0 | -7.12 | 0 | -6.67 | 0 | 0.13 | 85.71 | 0.11 | 10.0 | 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) | -4.39 | 8.16 | 1.57 | -0.19 | -106.13 | 90.91 | 0.23 | 666.67 | 276.92 | 0.01 | 0 | 0.0 | -4.58 | -172.62 | 30.08 | 0.21 | -36.36 | 0.0 | 0 | 0 | 0 | 91.30 | -47.43 | -52.17 | -5.34 | 2.02 | 13.59 | -5.19 | 4.07 | 8.63 | 0.51 | 2.0 | -19.05 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -4.78 | 7.0 | -19.2 | 3.1 | -64.97 | 120.38 | 0.03 | -62.5 | 125.0 | 0 | 0 | 100.0 | -1.68 | -145.28 | 91.26 | 0.33 | -35.29 | -13.16 | 0 | 0 | 0 | 173.68 | -69.35 | -54.29 | -5.45 | 4.55 | 1.45 | -5.41 | -3.64 | -232.27 | 0.5 | 2.04 | 4.17 | 0.04 | -20.0 | -63.64 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | -5.14 | -20.37 | -35.62 | 8.85 | 222.92 | 355.78 | 0.08 | 200.0 | -98.75 | 0 | 100.0 | -100.0 | 3.71 | 132.35 | 151.17 | 0.51 | 82.14 | 240.0 | 0 | 0 | 0 | 566.67 | 264.29 | -24.44 | -5.71 | -17.25 | -32.18 | -5.22 | 0.38 | -43.8 | 0.49 | -5.77 | -3.92 | 0.05 | 25.0 | -66.67 | 0.00 | 0 | 0 |
| 23Q4 (17) | -4.27 | 4.26 | 20.48 | -7.2 | -244.5 | -3100.0 | -0.08 | 38.46 | -104.4 | -0.17 | -1800.0 | -325.0 | -11.47 | -75.11 | -123.59 | 0.28 | 33.33 | 100.0 | 0 | 0 | 0 | 155.56 | -18.52 | -88.89 | -4.87 | 21.2 | 23.79 | -5.24 | 7.75 | 9.34 | 0.52 | -17.46 | 0.0 | 0.04 | 0.0 | -73.33 | 0.00 | 0 | 0 |
| 23Q3 (16) | -4.46 | -11.22 | -36.81 | -2.09 | 86.26 | -106.93 | -0.13 | -8.33 | -101.98 | 0.01 | 133.33 | -83.33 | -6.55 | 65.92 | -53.4 | 0.21 | -44.74 | -72.0 | 0 | 0 | 0 | 190.91 | -49.76 | -97.45 | -6.18 | -11.75 | -3.0 | -5.68 | -238.88 | -46.39 | 0.63 | 31.25 | 18.87 | 0.04 | -63.64 | -73.33 | 0.00 | 100.0 | 0 |
| 23Q2 (15) | -4.01 | -5.8 | -1.26 | -15.21 | -339.6 | -4709.09 | -0.12 | -101.88 | -50.0 | -0.03 | -115.79 | 66.67 | -19.22 | -165.1 | -429.48 | 0.38 | 153.33 | -49.33 | 0 | 0 | 0 | 380.00 | -49.33 | -89.87 | -5.53 | -28.01 | -15.93 | 4.09 | 212.67 | 219.24 | 0.48 | -5.88 | 17.07 | 0.11 | -26.67 | -26.67 | -85.68 | 0 | 0 |
| 23Q1 (14) | -3.79 | 29.42 | -4.99 | -3.46 | -1541.67 | -176.8 | 6.4 | 251.65 | -79.86 | 0.19 | 575.0 | 90.0 | -7.25 | -41.33 | -49.18 | 0.15 | 7.14 | -83.52 | 0 | 0 | 0 | 750.00 | -46.43 | -91.76 | -4.32 | 32.39 | -6.14 | -3.63 | 37.2 | -18.63 | 0.51 | -1.92 | 30.77 | 0.15 | 0.0 | -6.25 | 0.00 | 0 | 0 |
| 22Q4 (13) | -5.37 | -64.72 | -36.64 | 0.24 | 123.76 | 110.48 | 1.82 | -72.34 | 858.33 | -0.04 | -166.67 | 0 | -5.13 | -20.14 | 17.52 | 0.14 | -81.33 | -83.72 | 0 | 0 | 0 | 1400.00 | -81.33 | -51.16 | -6.39 | -6.5 | -5.62 | -5.78 | -48.97 | -3.4 | 0.52 | -1.89 | 36.84 | 0.15 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -3.26 | 17.68 | -5.84 | -1.01 | -406.06 | -27.85 | 6.58 | 8325.0 | 4486.67 | 0.06 | 166.67 | 0 | -4.27 | -17.63 | -10.34 | 0.75 | 0.0 | -3.85 | 0 | 0 | 0 | 7500.00 | 100.0 | 188.46 | -6.0 | -25.79 | -51.52 | -3.88 | -13.12 | -19.38 | 0.53 | 29.27 | 29.27 | 0.15 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -3.96 | -9.7 | -79.19 | 0.33 | 126.4 | 189.19 | -0.08 | -100.25 | -112.7 | -0.09 | -190.0 | 0 | -3.63 | 25.31 | -40.7 | 0.75 | -17.58 | 127.27 | 0 | 0 | 0 | 3750.00 | -58.79 | 922.73 | -4.77 | -17.2 | -10.42 | -3.43 | -12.09 | 17.55 | 0.41 | 5.13 | 5.13 | 0.15 | -6.25 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -3.61 | 8.14 | -154.23 | -1.25 | 45.41 | -129.21 | 31.78 | 13341.67 | 2170.0 | 0.1 | 0 | 900.0 | -4.86 | 21.86 | -269.93 | 0.91 | 5.81 | 106.82 | 0 | 0 | 0 | 9100.00 | 217.44 | 727.27 | -4.07 | 32.73 | -43.82 | -3.06 | 45.26 | -32.47 | 0.39 | 2.63 | 0.0 | 0.16 | 6.67 | 6.67 | 0.00 | 0 | 0 |
| 21Q4 (9) | -3.93 | -27.6 | -48.3 | -2.29 | -189.87 | -1045.0 | -0.24 | -60.0 | -340.0 | 0 | 0 | 0 | -6.22 | -60.72 | -118.25 | 0.86 | 10.26 | 309.52 | 0 | 0 | 0 | 2866.67 | 10.26 | 10547.62 | -6.05 | -52.78 | -69.94 | -5.59 | -72.0 | -51.49 | 0.38 | -7.32 | -2.56 | 0.15 | 0.0 | -6.25 | 0.00 | 0 | 0 |
| 21Q3 (8) | -3.08 | -39.37 | 13.24 | -0.79 | -113.51 | -392.59 | -0.15 | -123.81 | -114.02 | 0 | 0 | 100.0 | -3.87 | -50.0 | -17.99 | 0.78 | 136.36 | 200.0 | 0 | 0 | 0 | 2600.00 | 609.09 | 100.0 | -3.96 | 8.33 | -0.51 | -3.25 | 21.88 | 14.47 | 0.41 | 5.13 | -2.38 | 0.15 | 0.0 | -6.25 | 0.00 | 0 | 0 |
| 21Q2 (7) | -2.21 | -55.63 | 10.53 | -0.37 | -108.64 | 89.86 | 0.63 | -55.0 | -54.01 | 0 | -100.0 | -100.0 | -2.58 | -190.21 | 57.84 | 0.33 | -25.0 | 200.0 | 0 | 0 | 0 | 366.67 | -66.67 | 1900.0 | -4.32 | -52.65 | -54.29 | -4.16 | -80.09 | -32.06 | 0.39 | 0.0 | 25.81 | 0.15 | 0.0 | -6.25 | 0.00 | 0 | 0 |
| 21Q1 (6) | -1.42 | 46.42 | 60.45 | 4.28 | 2240.0 | 4380.0 | 1.4 | 1300.0 | 1372.73 | 0.01 | 0 | 0.0 | 2.86 | 200.35 | 177.51 | 0.44 | 109.52 | 388.89 | 0 | 0 | 0 | 1100.00 | 3985.71 | 0 | -2.83 | 20.51 | 23.31 | -2.31 | 37.4 | 26.43 | 0.39 | 0.0 | 30.0 | 0.15 | -6.25 | -6.25 | 0.00 | 0 | 0 |
| 20Q4 (5) | -2.65 | 25.35 | 8.93 | -0.2 | -174.07 | -42.86 | 0.1 | -90.65 | 183.33 | 0 | 100.0 | 0 | -2.85 | 13.11 | 6.56 | 0.21 | -19.23 | 61.54 | 0 | 0 | 0 | 26.92 | -97.93 | 0 | -3.56 | 9.64 | 18.91 | -3.69 | 2.89 | 27.65 | 0.39 | -7.14 | 34.48 | 0.16 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -3.55 | -43.72 | 0.0 | 0.27 | 107.4 | 0.0 | 1.07 | -21.9 | 0.0 | -0.01 | -200.0 | 0.0 | -3.28 | 46.41 | 0.0 | 0.26 | 136.36 | 0.0 | 0 | 0 | 0.0 | 1300.00 | 6990.91 | 0.0 | -3.94 | -40.71 | 0.0 | -3.8 | -20.63 | 0.0 | 0.42 | 35.48 | 0.0 | 0.16 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -2.47 | 31.2 | 0.0 | -3.65 | -3550.0 | 0.0 | 1.37 | 1345.45 | 0.0 | 0.01 | 0.0 | 0.0 | -6.12 | -65.85 | 0.0 | 0.11 | 22.22 | 0.0 | 0 | 0 | 0.0 | 18.33 | 0 | 0.0 | -2.8 | 24.12 | 0.0 | -3.15 | -0.32 | 0.0 | 0.31 | 3.33 | 0.0 | 0.16 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -3.59 | -23.37 | 0.0 | -0.1 | 28.57 | 0.0 | -0.11 | 8.33 | 0.0 | 0.01 | 0 | 0.0 | -3.69 | -20.98 | 0.0 | 0.09 | -30.77 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -3.69 | 15.95 | 0.0 | -3.14 | 38.43 | 0.0 | 0.3 | 3.45 | 0.0 | 0.16 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -2.91 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -3.05 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -4.39 | 0.0 | 0.0 | -5.1 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
