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) | -2.28 | 0 | -0.08 | 0 | 1.37 | -87.27 | -0.15 | 0 | -2.36 | 0 | 0.39 | -67.77 | 0 | 0 | 7.54 | -44.58 | -0.99 | 0 | 0.2 | 0 | 0.47 | 9.3 | 0.01 | 0 | -335.29 | 0 |
| 2022 (9) | -8.14 | 0 | -3.14 | 0 | 10.76 | 132.9 | -0.11 | 0 | -11.28 | 0 | 1.21 | 1412.5 | -0.29 | 0 | 13.61 | 1101.15 | -0.42 | 0 | -0.53 | 0 | 0.43 | 53.57 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -1.81 | 0 | 0.53 | 0 | 4.62 | 308.85 | -0.38 | 0 | -1.28 | 0 | 0.08 | 700.0 | 0 | 0 | 1.13 | 284.14 | -0.24 | 0 | 0.36 | -41.94 | 0.28 | 100.0 | 0 | 0 | -282.81 | 0 |
| 2020 (7) | 0.54 | 68.75 | -2.41 | 0 | 1.13 | 0 | 0.57 | 29.55 | -1.87 | 0 | 0.01 | -80.0 | 0 | 0 | 0.29 | -57.35 | -0.24 | 0 | 0.62 | -40.38 | 0.14 | 7.69 | 0 | 0 | 71.05 | 159.79 |
| 2019 (6) | 0.32 | 0 | 1.68 | 0 | -2.52 | 0 | 0.44 | 0 | 2.0 | 0 | 0.05 | -80.77 | 0 | 0 | 0.69 | -85.34 | 0.25 | 0 | 1.04 | 16.85 | 0.13 | 8.33 | 0 | 0 | 27.35 | 0 |
| 2018 (5) | -3.04 | 0 | -1.9 | 0 | 7.13 | 0 | 0 | 0 | -4.94 | 0 | 0.26 | -55.93 | 0 | 0 | 4.72 | -56.73 | -0.28 | 0 | 0.89 | 0 | 0.12 | 33.33 | 0 | 0 | -300.99 | 0 |
| 2017 (4) | 0.36 | -58.14 | -2.02 | 0 | -0.15 | 0 | -0.05 | 0 | -1.66 | 0 | 0.59 | 1080.0 | 0 | 0 | 10.91 | 933.86 | 0 | 0 | -0.08 | 0 | 0.09 | 12.5 | 0 | 0 | 3600.00 | 1490.7 |
| 2016 (3) | 0.86 | 138.89 | 0.3 | 0 | -0.5 | 0 | 0 | 0 | 1.16 | 0 | 0.05 | 25.0 | -0.05 | 0 | 1.05 | 86.97 | 0.16 | -30.43 | 0.3 | 87.5 | 0.08 | -11.11 | 0 | 0 | 226.32 | 57.16 |
| 2015 (2) | 0.36 | 350.0 | -0.46 | 0 | -0.78 | 0 | 0.05 | -50.0 | -0.1 | 0 | 0.04 | 100.0 | -0.04 | 0 | 0.56 | 91.82 | 0.23 | 130.0 | 0.16 | 6.67 | 0.09 | 0.0 | 0 | 0 | 144.00 | 332.0 |
| 2014 (1) | 0.08 | -88.06 | -0.54 | 0 | 2.46 | 0 | 0.1 | 0 | -0.46 | 0 | 0.02 | 0.0 | -0.01 | 0 | 0.29 | 21.47 | 0.1 | -78.72 | 0.15 | -58.33 | 0.09 | -25.0 | 0 | 0 | 33.33 | -76.12 |
| 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) | -13.13 | -379.2 | -2635.42 | 0.54 | 285.71 | 120.0 | 9.87 | 165.32 | 130.61 | -0.12 | 29.41 | -50.0 | -12.59 | -384.23 | -295.91 | -0.01 | -110.0 | -133.33 | 0 | 0 | 0 | -0.48 | -108.42 | -118.98 | -0.18 | -20.0 | 33.33 | -0.13 | 75.47 | -160.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | -2.74 | -265.33 | -448.0 | 0.14 | -91.41 | 134.15 | 3.72 | 220.69 | 530.51 | -0.17 | -325.0 | -142.86 | -2.6 | -395.45 | -185.71 | 0.1 | 66.67 | -64.29 | 0 | 0 | 0 | 5.68 | 43.94 | -78.9 | -0.15 | 58.33 | 48.28 | -0.53 | -157.61 | -5400.0 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 24Q1 (18) | -0.75 | -25.0 | -5.63 | 1.63 | 1058.82 | -49.06 | 1.16 | 123.08 | 128.86 | -0.04 | 0 | -300.0 | 0.88 | 214.29 | -64.66 | 0.06 | -14.29 | 500.0 | 0 | 0 | 0 | 3.95 | -28.95 | 563.16 | -0.36 | 7.69 | -1100.0 | 0.92 | 736.36 | 666.67 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | -72.12 | 72.36 | 76.64 |
| 23Q4 (17) | -0.6 | -25.0 | -9.09 | -0.17 | 93.7 | 89.17 | 0.52 | -87.85 | -83.85 | 0 | 100.0 | 100.0 | -0.77 | 75.79 | 63.68 | 0.07 | 133.33 | -66.67 | 0 | 0 | 100.0 | 5.56 | 120.37 | -51.85 | -0.39 | -44.44 | -69.57 | 0.11 | 320.0 | 222.22 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | -260.87 | 61.96 | 95.26 |
| 23Q3 (16) | -0.48 | 4.0 | 90.14 | -2.7 | -558.54 | -373.68 | 4.28 | 625.42 | 55.64 | -0.08 | -14.29 | -166.67 | -3.18 | -249.45 | 41.54 | 0.03 | -89.29 | -95.38 | 0 | 0 | -100.0 | 2.52 | -90.64 | -91.93 | -0.27 | 6.9 | -350.0 | -0.05 | -600.0 | 58.33 | 0.12 | -7.69 | 9.09 | 0 | 0 | 0 | -685.71 | -92.0 | 0 |
| 23Q2 (15) | -0.5 | 29.58 | 77.78 | -0.41 | -112.81 | 46.75 | 0.59 | 114.68 | -87.98 | -0.07 | -600.0 | -16.67 | -0.91 | -136.55 | 69.87 | 0.28 | 2700.0 | -17.65 | 0 | 0 | 100.0 | 26.92 | 4423.08 | 90.84 | -0.29 | -866.67 | -480.0 | 0.01 | -91.67 | 102.78 | 0.13 | 18.18 | 18.18 | 0 | 0 | 0 | -357.14 | -15.69 | 0 |
| 23Q1 (14) | -0.71 | -29.09 | -51.06 | 3.2 | 303.82 | 1491.3 | -4.02 | -224.84 | -3250.0 | -0.01 | 66.67 | -200.0 | 2.49 | 217.45 | 455.71 | 0.01 | -95.24 | 0.0 | 0 | 100.0 | 0 | 0.60 | -94.84 | 53.57 | -0.03 | 86.96 | 62.5 | 0.12 | 233.33 | 140.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | -308.70 | 94.39 | -5.09 |
| 22Q4 (13) | -0.55 | 88.71 | 56.69 | -1.57 | -175.44 | 70.15 | 3.22 | 17.09 | -20.1 | -0.03 | 0.0 | -142.86 | -2.12 | 61.03 | 67.53 | 0.21 | -67.69 | 320.0 | -0.29 | -245.0 | 0 | 11.54 | -63.08 | 343.08 | -0.23 | -283.33 | 14.81 | -0.09 | 25.0 | -1000.0 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | -5500.00 | 0 | -462.99 |
| 22Q3 (12) | -4.87 | -116.44 | -1973.08 | -0.57 | 25.97 | -109.98 | 2.75 | -43.99 | 1547.37 | -0.03 | 50.0 | 90.62 | -5.44 | -80.13 | -191.12 | 0.65 | 91.18 | 0 | 0.2 | 200.0 | 0 | 31.25 | 121.51 | 0 | -0.06 | -20.0 | -50.0 | -0.12 | 66.67 | -133.33 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -2.25 | -378.72 | -378.72 | -0.77 | -234.78 | -283.33 | 4.91 | 4191.67 | 1041.86 | -0.06 | -700.0 | -700.0 | -3.02 | -331.43 | -5940.0 | 0.34 | 3300.0 | 3300.0 | -0.2 | 0 | 0 | 14.11 | 3539.83 | 1973.86 | -0.05 | 37.5 | -225.0 | -0.36 | -820.0 | -1300.0 | 0.11 | 0.0 | 266.67 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.47 | 62.99 | -42.42 | -0.23 | 95.63 | 34.29 | -0.12 | -102.98 | -134.29 | 0.01 | -85.71 | 107.14 | -0.7 | 89.28 | -2.94 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.39 | -85.12 | -77.52 | -0.08 | 70.37 | -300.0 | 0.05 | 400.0 | 266.67 | 0.11 | -8.33 | 266.67 | 0 | 0 | 0 | -293.75 | 69.93 | 0 |
| 21Q4 (9) | -1.27 | -588.46 | -22.12 | -5.26 | -192.12 | -7614.29 | 4.03 | 2221.05 | 303.0 | 0.07 | 121.88 | 153.85 | -6.53 | -209.38 | -573.2 | 0.05 | 0 | 0 | 0 | 0 | 0 | 2.60 | 0 | 0 | -0.27 | -575.0 | -285.71 | 0.01 | -97.22 | -80.0 | 0.12 | 33.33 | 200.0 | 0 | 0 | 0 | -976.92 | -1790.83 | 15.46 |
| 21Q3 (8) | 0.26 | 155.32 | 30.0 | 5.71 | 1259.52 | 682.65 | -0.19 | -144.19 | -131.67 | -0.32 | -3300.0 | -540.0 | 5.97 | 12040.0 | 865.38 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.04 | -200.0 | 63.64 | 0.36 | 1100.0 | 0 | 0.09 | 200.0 | 125.0 | 0 | 0 | 0 | 57.78 | 107.38 | -88.44 |
| 21Q2 (7) | -0.47 | -42.42 | -223.68 | 0.42 | 220.0 | 137.17 | 0.43 | 22.86 | 4400.0 | 0.01 | 107.14 | 111.11 | -0.05 | 92.65 | 93.33 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.68 | -60.54 | 0 | 0.04 | 0.0 | 117.39 | 0.03 | 200.0 | 123.08 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -783.33 | 0 | 0 |
| 21Q1 (6) | -0.33 | 68.27 | -133.33 | -0.35 | -600.0 | 5.41 | 0.35 | -65.0 | 176.09 | -0.14 | -7.69 | -116.87 | -0.68 | 29.9 | -209.68 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.72 | 0 | 0 | 0.04 | 157.14 | -76.47 | -0.03 | -160.0 | -104.29 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q4 (5) | -1.04 | -620.0 | -156.83 | 0.07 | 107.14 | -86.0 | 1.0 | 66.67 | 142.37 | -0.13 | -160.0 | -150.0 | -0.97 | -24.36 | -141.63 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.07 | 36.36 | -117.5 | 0.05 | 0 | -82.14 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -1155.56 | -331.11 | -295.75 |
| 20Q3 (4) | 0.2 | -47.37 | 0.0 | -0.98 | 13.27 | 0.0 | 0.6 | 6100.0 | 0.0 | -0.05 | 44.44 | 0.0 | -0.78 | -4.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | 52.17 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 500.00 | 0 | 0.0 |
| 20Q2 (3) | 0.38 | -61.62 | 0.0 | -1.13 | -205.41 | 0.0 | -0.01 | 97.83 | 0.0 | -0.09 | -110.84 | 0.0 | -0.75 | -220.97 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.23 | -235.29 | 0.0 | -0.13 | -118.57 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.99 | -45.9 | 0.0 | -0.37 | -174.0 | 0.0 | -0.46 | 80.51 | 0.0 | 0.83 | 219.23 | 0.0 | 0.62 | -73.39 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.17 | -57.5 | 0.0 | 0.7 | 150.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 137.50 | -76.71 | 0.0 |
| 19Q4 (1) | 1.83 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -2.36 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 590.32 | 0.0 | 0.0 |
