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) | 0.45 | 0 | -1.73 | 0 | -3.16 | 0 | -0.22 | 0 | -1.28 | 0 | 2.06 | 984.21 | 0 | 0 | 4.28 | 1167.35 | 2.76 | -25.41 | 0.56 | -40.43 | 0.51 | -7.27 | 0.04 | 100.0 | 40.54 | 0 |
| 2022 (9) | -2.68 | 0 | -2.71 | 0 | 10.66 | 0 | -0.01 | 0 | -5.39 | 0 | 0.19 | -45.71 | 0 | 0 | 0.34 | -50.4 | 3.7 | 8.5 | 0.94 | -32.37 | 0.55 | -17.91 | 0.02 | -33.33 | -177.48 | 0 |
| 2021 (8) | -1.18 | 0 | -0.14 | 0 | -1.99 | 0 | -0.29 | 0 | -1.32 | 0 | 0.35 | 29.63 | 0 | 0 | 0.68 | 19.09 | 3.41 | 0.89 | 1.39 | 12.1 | 0.67 | -36.19 | 0.03 | 0.0 | -56.46 | 0 |
| 2020 (7) | 8.05 | 0 | 3.57 | 0 | -2.81 | 0 | -0.35 | 0 | 11.62 | 0 | 0.27 | -69.66 | 0 | 0 | 0.57 | -70.03 | 3.38 | -17.36 | 1.24 | -55.71 | 1.05 | 14.13 | 0.03 | 0.0 | 346.98 | 0 |
| 2019 (6) | -5.62 | 0 | -4.28 | 0 | 10.65 | 424.63 | 0.08 | 0 | -9.9 | 0 | 0.89 | 48.33 | -0.05 | 0 | 1.91 | 23.98 | 4.09 | 14.89 | 2.8 | -2.1 | 0.92 | -6.12 | 0.03 | -40.0 | -149.87 | 0 |
| 2018 (5) | -0.01 | 0 | -1.29 | 0 | 2.03 | 0 | -0.23 | 0 | -1.3 | 0 | 0.6 | 46.34 | 0 | 0 | 1.54 | 13.99 | 3.56 | 42.97 | 2.86 | 64.37 | 0.98 | -14.78 | 0.05 | -44.44 | -0.26 | 0 |
| 2017 (4) | 1.35 | -68.75 | 1.09 | 0 | -1.89 | 0 | 0.2 | -9.09 | 2.44 | -8.96 | 0.41 | -74.53 | 0 | 0 | 1.35 | -75.13 | 2.49 | -14.73 | 1.74 | -0.57 | 1.15 | 61.97 | 0.09 | -10.0 | 45.30 | -73.15 |
| 2016 (3) | 4.32 | 0 | -1.64 | 0 | -0.65 | 0 | 0.22 | 0 | 2.68 | 0 | 1.61 | -4.17 | 0 | 0 | 5.43 | 5.82 | 2.92 | 17.74 | 1.75 | -49.57 | 0.71 | 39.22 | 0.1 | 0.0 | 168.75 | 0 |
| 2015 (2) | -1.96 | 0 | -2.31 | 0 | 3.31 | 21.25 | -0.14 | 0 | -4.27 | 0 | 1.68 | 257.45 | 0 | 0 | 5.13 | 246.64 | 2.48 | -39.36 | 3.47 | 10.16 | 0.51 | 13.33 | 0.1 | 0.0 | -48.04 | 0 |
| 2014 (1) | 0.19 | 0 | -0.82 | 0 | 2.73 | 103.73 | 0.05 | 0 | -0.63 | 0 | 0.47 | -16.07 | 0 | 0 | 1.48 | -31.82 | 4.09 | 25.85 | 3.15 | 15.38 | 0.45 | 18.42 | 0.1 | 25.0 | 5.14 | 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) | 0.53 | -5.36 | 17.78 | 0.06 | 123.08 | 120.0 | 0.21 | 110.14 | 108.43 | -0.64 | -611.11 | -245.45 | 0.59 | 96.67 | 293.33 | 0.02 | -94.44 | 100.0 | 0 | 0 | 0 | 0.19 | -94.2 | 127.55 | 0.04 | -55.56 | -93.44 | -0.06 | -20.0 | -133.33 | 0.11 | 10.0 | -15.38 | 0.02 | 0.0 | 100.0 | 757.14 | -5.36 | 438.41 |
| 24Q2 (19) | 0.56 | 115.05 | -83.13 | -0.26 | -125.0 | 16.13 | -2.07 | -183.81 | -188.84 | -0.09 | 70.97 | 73.53 | 0.3 | 111.19 | -90.03 | 0.36 | 200.0 | 500.0 | 0 | 0 | 0 | 3.32 | 189.48 | 626.2 | 0.09 | -74.29 | -92.74 | -0.05 | -200.0 | -145.45 | 0.1 | -16.67 | -33.33 | 0.02 | 100.0 | 100.0 | 800.00 | 138.71 | -34.94 |
| 24Q1 (18) | -3.72 | -245.88 | 36.73 | 1.04 | 152.53 | 20.93 | 2.47 | 151.89 | 41.14 | -0.31 | -10.71 | -82.35 | -2.68 | -570.18 | 46.61 | 0.12 | -93.65 | 20.0 | 0 | 0 | 0 | 1.15 | -93.09 | 35.49 | 0.35 | 29.63 | -32.69 | 0.05 | 171.43 | -81.48 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2066.67 | -148.63 | -40.59 |
| 23Q4 (17) | 2.55 | 466.67 | -60.03 | -1.98 | -560.0 | -243.48 | -4.76 | -91.16 | -107.86 | -0.28 | -163.64 | -216.67 | 0.57 | 280.0 | -92.65 | 1.89 | 18800.0 | 2262.5 | 0 | 0 | 0 | 16.59 | 19496.93 | 2805.94 | 0.27 | -55.74 | -67.86 | -0.07 | -138.89 | -126.92 | 0.12 | -7.69 | -14.29 | 0.01 | 0.0 | 0 | 4250.00 | 2922.22 | 166.46 |
| 23Q3 (16) | 0.45 | -86.45 | 108.98 | -0.3 | 3.23 | 48.28 | -2.49 | -206.87 | -320.35 | 0.44 | 229.41 | 204.76 | 0.15 | -95.02 | 102.68 | 0.01 | -83.33 | -66.67 | 0 | 0 | 0 | 0.08 | -81.48 | -58.45 | 0.61 | -50.81 | -34.41 | 0.18 | 63.64 | 12.5 | 0.13 | -13.33 | 0.0 | 0.01 | 0.0 | 0.0 | 140.62 | -88.56 | 108.42 |
| 23Q2 (15) | 3.32 | 156.46 | 159.38 | -0.31 | -136.05 | 90.75 | 2.33 | 33.14 | 193.2 | -0.34 | -100.0 | -127.2 | 3.01 | 159.96 | 245.41 | 0.06 | -40.0 | 50.0 | 0 | 0 | 0 | 0.46 | -45.99 | 59.83 | 1.24 | 138.46 | 7.83 | 0.11 | -59.26 | -59.26 | 0.15 | 25.0 | 7.14 | 0.01 | 0.0 | 0.0 | 1229.63 | 183.65 | 303.47 |
| 23Q1 (14) | -5.88 | -192.16 | -10.53 | 0.86 | -37.68 | 637.5 | 1.75 | 176.42 | -87.78 | -0.17 | -170.83 | 84.26 | -5.02 | -164.69 | 8.39 | 0.1 | 25.0 | 233.33 | 0 | 0 | 0 | 0.85 | 48.29 | 282.44 | 0.52 | -38.1 | -33.33 | 0.27 | 3.85 | 3.85 | 0.12 | -14.29 | -14.29 | 0.01 | 0 | 0.0 | -1470.00 | -192.16 | -13.29 |
| 22Q4 (13) | 6.38 | 227.35 | 199.53 | 1.38 | 337.93 | 675.0 | -2.29 | -302.65 | -245.86 | 0.24 | 157.14 | 700.0 | 7.76 | 238.82 | 310.58 | 0.08 | 166.67 | -20.0 | 0 | 0 | 0 | 0.57 | 180.18 | -28.11 | 0.84 | -9.68 | -22.22 | 0.26 | 62.5 | -46.94 | 0.14 | 7.69 | -6.67 | 0 | -100.0 | -100.0 | 1595.00 | 195.51 | 386.74 |
| 22Q3 (12) | -5.01 | -491.41 | -450.55 | -0.58 | 82.69 | -866.67 | 1.13 | 145.2 | 206.6 | -0.42 | -133.6 | -600.0 | -5.59 | -170.05 | -476.29 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.20 | -28.77 | -12.43 | 0.93 | -19.13 | -2.11 | 0.16 | -40.74 | -27.27 | 0.13 | -7.14 | -18.75 | 0.01 | 0.0 | 0.0 | -1670.00 | -647.97 | -615.71 |
| 22Q2 (11) | 1.28 | 124.06 | -60.62 | -3.35 | -1993.75 | -2891.67 | -2.5 | -117.46 | -67.79 | 1.25 | 215.74 | 503.23 | -2.07 | 62.23 | -161.42 | 0.04 | 33.33 | -80.95 | 0 | 0 | 0 | 0.29 | 29.23 | -79.94 | 1.15 | 47.44 | 43.75 | 0.27 | 3.85 | -40.0 | 0.14 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 304.76 | 123.49 | -41.86 |
| 22Q1 (10) | -5.32 | -349.77 | 5.84 | -0.16 | 33.33 | -366.67 | 14.32 | 812.1 | 1532.0 | -1.08 | -3700.0 | -2260.0 | -5.48 | -389.95 | 1.97 | 0.03 | -70.0 | 200.0 | 0 | 0 | 0 | 0.22 | -72.13 | 147.97 | 0.78 | -27.78 | 36.84 | 0.26 | -46.94 | 13.04 | 0.14 | -6.67 | -30.0 | 0.01 | 0.0 | 0.0 | -1297.56 | -495.97 | -1.05 |
| 21Q4 (9) | 2.13 | 334.07 | -12.7 | -0.24 | -300.0 | -214.29 | 1.57 | 248.11 | 366.1 | 0.03 | 150.0 | 108.33 | 1.89 | 294.85 | -28.68 | 0.1 | 233.33 | 900.0 | 0 | 0 | 0 | 0.79 | 241.28 | 1061.24 | 1.08 | 13.68 | 129.79 | 0.49 | 122.73 | 1533.33 | 0.15 | -6.25 | -37.5 | 0.01 | 0.0 | 0.0 | 327.69 | 240.44 | -62.4 |
| 21Q3 (8) | -0.91 | -128.0 | -306.82 | -0.06 | -150.0 | 14.29 | -1.06 | 28.86 | -324.0 | -0.06 | 80.65 | 0 | -0.97 | -128.78 | -362.16 | 0.03 | -85.71 | -86.36 | 0 | 0 | 0 | 0.23 | -83.69 | -88.67 | 0.95 | 18.75 | 66.67 | 0.22 | -51.11 | 22.22 | 0.16 | 0.0 | -51.52 | 0.01 | 0.0 | 0.0 | -233.33 | -144.51 | -375.76 |
| 21Q2 (7) | 3.25 | 157.52 | 64.97 | 0.12 | 100.0 | -82.61 | -1.49 | -49.0 | 21.58 | -0.31 | -720.0 | -720.0 | 3.37 | 160.29 | 26.69 | 0.21 | 2000.0 | 320.0 | 0 | 0 | 0 | 1.43 | 1497.83 | 283.19 | 0.8 | 40.35 | -55.06 | 0.45 | 95.65 | -50.55 | 0.16 | -20.0 | -42.86 | 0.01 | 0.0 | 0.0 | 524.19 | 140.82 | 219.31 |
| 21Q1 (6) | -5.65 | -331.56 | -76.01 | 0.06 | -71.43 | 116.22 | -1.0 | -69.49 | -1566.67 | 0.05 | 113.89 | -37.5 | -5.59 | -310.94 | -56.15 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.09 | 30.54 | 0 | 0.57 | 21.28 | 3.64 | 0.23 | 666.67 | 91.67 | 0.2 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | -1284.09 | -247.35 | -32.01 |
| 20Q4 (5) | 2.44 | 454.55 | -54.31 | 0.21 | 400.0 | -65.0 | -0.59 | -136.0 | -447.06 | -0.36 | 0 | -1700.0 | 2.65 | 616.22 | -55.39 | 0.01 | -95.45 | 150.0 | 0 | 0 | 100.0 | 0.07 | -96.67 | 139.02 | 0.47 | -17.54 | -21.67 | 0.03 | -83.33 | -90.32 | 0.24 | -27.27 | 14.29 | 0.01 | 0.0 | 0.0 | 871.43 | 929.87 | -13.51 |
| 20Q3 (4) | 0.44 | -77.66 | 0.0 | -0.07 | -110.14 | 0.0 | -0.25 | 86.84 | 0.0 | 0 | -100.0 | 0.0 | 0.37 | -86.09 | 0.0 | 0.22 | 340.0 | 0.0 | 0 | 0 | 0.0 | 2.05 | 451.75 | 0.0 | 0.57 | -67.98 | 0.0 | 0.18 | -80.22 | 0.0 | 0.33 | 17.86 | 0.0 | 0.01 | 0.0 | 0.0 | 84.62 | -48.46 | 0.0 |
| 20Q2 (3) | 1.97 | 161.37 | 0.0 | 0.69 | 286.49 | 0.0 | -1.9 | -3066.67 | 0.0 | 0.05 | -37.5 | 0.0 | 2.66 | 174.3 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 0.37 | 0 | 0.0 | 1.78 | 223.64 | 0.0 | 0.91 | 658.33 | 0.0 | 0.28 | 40.0 | 0.0 | 0.01 | 0.0 | 0.0 | 164.17 | 116.88 | 0.0 |
| 20Q1 (2) | -3.21 | -160.11 | 0.0 | -0.37 | -161.67 | 0.0 | -0.06 | -135.29 | 0.0 | 0.08 | 500.0 | 0.0 | -3.58 | -160.27 | 0.0 | 0 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 100.0 | 0.0 | 0.55 | -8.33 | 0.0 | 0.12 | -61.29 | 0.0 | 0.2 | -4.76 | 0.0 | 0.01 | 0.0 | 0.0 | -972.73 | -196.54 | 0.0 |
| 19Q4 (1) | 5.34 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1007.55 | 0.0 | 0.0 |
