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) | -5.15 | 0 | 0.57 | -21.92 | 7.19 | 1743.59 | 1.13 | 494.74 | -4.58 | 0 | 0.34 | 54.55 | -1.49 | 0 | 5.83 | 47.65 | -1.21 | 0 | -0.16 | 0 | 0.15 | 36.36 | 0.07 | 0.0 | -8583.33 | 0 |
| 2022 (9) | -0.92 | 0 | 0.73 | -74.39 | 0.39 | 0 | 0.19 | 11.76 | -0.19 | 0 | 0.22 | -53.19 | 0.53 | 0 | 3.95 | -39.16 | -0.83 | 0 | -0.92 | 0 | 0.11 | -8.33 | 0.07 | 16.67 | 0.00 | 0 |
| 2021 (8) | -0.84 | 0 | 2.85 | 578.57 | -1.42 | 0 | 0.17 | 0 | 2.01 | 1446.15 | 0.47 | 235.71 | -0.25 | 0 | 6.49 | 212.99 | -0.72 | 0 | -0.14 | 0 | 0.12 | -71.43 | 0.06 | -25.0 | -2100.00 | 0 |
| 2020 (7) | -0.29 | 0 | 0.42 | -83.85 | -0.81 | 0 | -0.14 | 0 | 0.13 | -95.61 | 0.14 | -50.0 | 0.43 | -81.06 | 2.07 | -28.15 | -2.76 | 0 | -3.03 | 0 | 0.42 | -23.64 | 0.08 | 14.29 | 0.00 | 0 |
| 2019 (6) | 0.36 | 0 | 2.6 | 0 | -2.07 | 0 | 0 | 0 | 2.96 | 0 | 0.28 | -54.84 | 2.27 | 513.51 | 2.89 | -52.6 | -1.52 | 0 | -1.76 | 0 | 0.55 | 3.77 | 0.07 | 0.0 | 0.00 | 0 |
| 2018 (5) | -1.17 | 0 | -0.42 | 0 | 0.4 | -66.1 | 0.08 | 0 | -1.59 | 0 | 0.62 | 195.24 | 0.37 | 0 | 6.09 | 334.45 | -2.07 | 0 | -1.61 | 0 | 0.53 | -1.85 | 0.07 | 0.0 | 0.00 | 0 |
| 2017 (4) | -1.87 | 0 | -3.99 | 0 | 1.18 | 972.73 | -0.05 | 0 | -5.86 | 0 | 0.21 | -46.15 | -3.67 | 0 | 1.40 | -35.55 | -1.32 | 0 | -1.19 | 0 | 0.54 | -5.26 | 0.07 | 16.67 | 0.00 | 0 |
| 2016 (3) | 1.05 | -60.08 | 0.94 | 0 | 0.11 | 0 | -0.06 | 0 | 1.99 | -19.76 | 0.39 | 5.41 | 0 | 0 | 2.18 | -6.06 | -0.95 | 0 | 0 | 0 | 0.57 | 5.56 | 0.06 | 100.0 | 166.67 | -64.51 |
| 2015 (2) | 2.63 | 0 | -0.15 | 0 | -0.85 | 0 | -0.02 | 0 | 2.48 | 0 | 0.37 | -83.11 | 0.79 | 0 | 2.32 | -85.53 | -0.27 | 0 | -0.01 | 0 | 0.54 | 22.73 | 0.03 | 0.0 | 469.64 | 0 |
| 2014 (1) | -1.04 | 0 | -2.21 | 0 | 0.48 | -78.48 | 0.01 | 0 | -3.25 | 0 | 2.19 | 22.35 | -0.02 | 0 | 16.00 | 21.9 | -0.41 | 0 | 0.35 | -12.5 | 0.44 | 91.3 | 0.03 | 0.0 | -126.83 | 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) | -0.11 | 83.82 | 91.41 | -1.52 | -174.88 | -1481.82 | 4.73 | 328.5 | 284.55 | -0.02 | -100.0 | -104.08 | -1.63 | -220.74 | -39.32 | 0.6 | 650.0 | 1100.0 | 1.15 | 0 | 0 | 46.88 | 737.89 | 1184.38 | -0.39 | -39.29 | -34.48 | -0.29 | -93.33 | -190.0 | 0.1 | 100.0 | 150.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.68 | -15.25 | -13.33 | 2.03 | 193.12 | 3483.33 | -2.07 | -476.36 | -531.25 | -0.01 | -133.33 | 96.15 | 1.35 | 148.74 | 304.55 | 0.08 | -27.27 | 700.0 | 0 | 0 | 0 | 5.59 | -35.92 | 744.76 | -0.28 | 12.5 | 12.5 | -0.15 | -150.0 | 73.68 | 0.05 | 0.0 | 25.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -0.59 | 54.96 | 70.05 | -2.18 | -196.46 | -26.01 | 0.55 | -51.33 | -87.36 | 0.03 | -96.59 | 50.0 | -2.77 | -391.58 | 25.14 | 0.11 | 120.0 | -54.17 | 0 | 0 | 0 | 8.73 | 198.57 | -54.53 | -0.32 | -14.29 | -3.23 | -0.06 | 93.62 | -104.14 | 0.05 | 25.0 | 25.0 | 0.02 | 0.0 | 0.0 | -5900.00 | 0 | -4422.34 |
| 23Q4 (17) | -1.31 | -2.34 | -101.54 | 2.26 | 1954.55 | 343.01 | 1.13 | -8.13 | -15.67 | 0.88 | 79.59 | 1157.14 | 0.95 | 181.2 | 160.13 | 0.05 | 0.0 | -37.5 | 0 | 0 | 0 | 2.92 | -19.88 | -48.83 | -0.28 | 3.45 | 0.0 | -0.94 | -840.0 | -129.27 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.28 | -113.33 | -243.82 | 0.11 | 283.33 | 1200.0 | 1.23 | 156.25 | 220.59 | 0.49 | 288.46 | 880.0 | -1.17 | -77.27 | -232.95 | 0.05 | 400.0 | 66.67 | 0 | 0 | 0 | 3.65 | 451.09 | 61.8 | -0.29 | 9.38 | -11.54 | -0.1 | 82.46 | 62.96 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.6 | 69.54 | -20.0 | -0.06 | 96.53 | -115.38 | 0.48 | -88.97 | -7.69 | -0.26 | -1400.0 | -620.0 | -0.66 | 82.16 | -500.0 | 0.01 | -95.83 | -83.33 | 0 | 0 | 0 | 0.66 | -96.55 | -84.99 | -0.32 | -3.23 | -68.42 | -0.57 | -139.31 | 10.94 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -1.97 | -203.08 | -198.48 | -1.73 | -86.02 | -236.22 | 4.35 | 224.63 | 1088.64 | 0.02 | -71.43 | -33.33 | -3.7 | -134.18 | -706.56 | 0.24 | 200.0 | 380.0 | 0 | 0 | 0 | 19.20 | 236.0 | 468.32 | -0.31 | -10.71 | -210.0 | 1.45 | 453.66 | 253.66 | 0.04 | 33.33 | 33.33 | 0.02 | 0.0 | 0.0 | -130.46 | 0 | 9.07 |
| 22Q4 (13) | -0.65 | -173.03 | -2066.67 | -0.93 | -9200.0 | -311.36 | 1.34 | 231.37 | 232.67 | 0.07 | 40.0 | 0 | -1.58 | -279.55 | -485.37 | 0.08 | 166.67 | -33.33 | 0 | 0 | -100.0 | 5.71 | 153.33 | -2.86 | -0.28 | -7.69 | -833.33 | -0.41 | -51.85 | -510.0 | 0.03 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 0.89 | 278.0 | 78.0 | -0.01 | -102.56 | -103.57 | -1.02 | -296.15 | -45.71 | 0.05 | 0.0 | -16.67 | 0.88 | 900.0 | 12.82 | 0.03 | -50.0 | -84.21 | 0 | 0 | -100.0 | 2.26 | -48.87 | -83.74 | -0.26 | -36.84 | 13.33 | -0.27 | 57.81 | -68.75 | 0.03 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.5 | 24.24 | 15.25 | 0.39 | -69.29 | -78.21 | 0.52 | 218.18 | 140.94 | 0.05 | 66.67 | 171.43 | -0.11 | -118.03 | -109.17 | 0.06 | 20.0 | 200.0 | 0 | 0 | 100.0 | 4.41 | 30.59 | 232.35 | -0.19 | -90.0 | 17.39 | -0.64 | -256.1 | -681.82 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.66 | -2100.0 | 7.04 | 1.27 | 188.64 | 284.85 | -0.44 | 56.44 | -128.21 | 0.03 | 0 | -82.35 | 0.61 | 48.78 | 260.53 | 0.05 | -58.33 | -77.27 | 0 | -100.0 | 0 | 3.38 | -42.57 | -68.83 | -0.1 | -233.33 | 37.5 | 0.41 | 310.0 | 305.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -143.48 | -617.39 | 0 |
| 21Q4 (9) | -0.03 | -106.0 | -113.04 | 0.44 | 57.14 | 214.29 | -1.01 | -44.29 | -10200.0 | 0 | -100.0 | -100.0 | 0.41 | -47.44 | 10.81 | 0.12 | -36.84 | 71.43 | 0.53 | 76.67 | 488.89 | 5.88 | -57.59 | 35.29 | -0.03 | 90.0 | 96.59 | 0.1 | 162.5 | 115.38 | 0.03 | 0.0 | -25.0 | 0.02 | 0.0 | 0.0 | -20.00 | 0 | 0 |
| 21Q3 (8) | 0.5 | 184.75 | 933.33 | 0.28 | -84.36 | 55.56 | -0.7 | 44.88 | -52.17 | 0.06 | 185.71 | 117.14 | 0.78 | -35.0 | 550.0 | 0.19 | 416.67 | 2000.0 | 0.3 | 127.78 | 66.67 | 13.87 | 516.06 | 2610.22 | -0.3 | -30.43 | 64.29 | -0.16 | -245.45 | 86.09 | 0.03 | 0.0 | -76.92 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.59 | 16.9 | -195.0 | 1.79 | 442.42 | 0 | -1.27 | -181.41 | -946.67 | -0.07 | -141.18 | -138.89 | 1.2 | 415.79 | 700.0 | -0.06 | -127.27 | -200.0 | -1.08 | 0 | -3700.0 | -3.33 | -130.76 | -195.56 | -0.23 | -43.75 | 64.06 | 0.11 | 155.0 | 115.28 | 0.03 | 0.0 | -76.92 | 0.02 | 0.0 | 0.0 | -368.75 | 0 | 0 |
| 21Q1 (6) | -0.71 | -408.7 | -162.96 | 0.33 | 135.71 | 230.0 | 1.56 | 15500.0 | 405.88 | 0.17 | 466.67 | 0 | -0.38 | -202.7 | -123.53 | 0.22 | 214.29 | 1000.0 | 0 | -100.0 | -100.0 | 10.84 | 149.26 | 777.83 | -0.16 | 81.82 | 60.0 | -0.2 | 69.23 | 60.78 | 0.03 | -25.0 | -76.92 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.23 | 483.33 | -25.81 | 0.14 | -22.22 | 100.0 | 0.01 | 102.17 | -92.86 | 0.03 | 108.57 | 400.0 | 0.37 | 208.33 | -2.63 | 0.07 | 800.0 | 75.0 | 0.09 | -50.0 | 12.5 | 4.35 | 886.96 | 190.22 | -0.88 | -4.76 | -46.67 | -0.65 | 43.48 | 7.14 | 0.04 | -69.23 | -69.23 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.06 | 70.0 | 0.0 | 0.18 | 0 | 0.0 | -0.46 | -406.67 | 0.0 | -0.35 | -294.44 | 0.0 | 0.12 | 160.0 | 0.0 | -0.01 | -116.67 | 0.0 | 0.18 | 500.0 | 0.0 | -0.55 | -115.84 | 0.0 | -0.84 | -31.25 | 0.0 | -1.15 | -59.72 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.2 | 25.93 | 0.0 | 0 | -100.0 | 0.0 | 0.15 | 129.41 | 0.0 | 0.18 | 0 | 0.0 | -0.2 | -17.65 | 0.0 | 0.06 | 200.0 | 0.0 | 0.03 | -76.92 | 0.0 | 3.49 | 182.56 | 0.0 | -0.64 | -60.0 | 0.0 | -0.72 | -41.18 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.27 | -187.1 | 0.0 | 0.1 | 42.86 | 0.0 | -0.51 | -464.29 | 0.0 | 0 | 100.0 | 0.0 | -0.17 | -144.74 | 0.0 | 0.02 | -50.0 | 0.0 | 0.13 | 62.5 | 0.0 | 1.23 | -17.59 | 0.0 | -0.4 | 33.33 | 0.0 | -0.51 | 27.14 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
