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) | 7.48 | 0 | -0.05 | 0 | -6.26 | 0 | 0.54 | 0 | 7.43 | 0 | 0.01 | 0 | 0 | 0 | 0.03 | 0 | 3.25 | 1705.56 | 2.64 | 2300.0 | 0 | 0 | 0 | 0 | 283.33 | 0 |
| 2022 (9) | -21.67 | 0 | -0.05 | 0 | 20.24 | 0 | -0.31 | 0 | -21.72 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.18 | -93.18 | 0.11 | -94.69 | 0.02 | 0.0 | 0 | 0 | -16669.23 | 0 |
| 2021 (8) | 5.87 | 0 | 0.03 | -40.0 | -3.7 | 0 | -0.13 | 0 | 5.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.64 | 45.86 | 2.07 | 46.81 | 0.02 | -50.0 | 0 | 0 | 280.86 | 0 |
| 2020 (7) | -1.32 | 0 | 0.05 | 0 | 0.42 | -97.72 | -1.34 | 0 | -1.27 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.81 | -14.22 | 1.41 | -11.32 | 0.04 | 0.0 | 0 | 0 | -91.03 | 0 |
| 2019 (6) | -21.74 | 0 | -0.1 | 0 | 18.41 | 100.11 | -0.87 | 0 | -21.84 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.11 | -53.42 | 1.59 | -61.69 | 0.04 | 300.0 | 0 | 0 | -1333.74 | 0 |
| 2018 (5) | -7.11 | 0 | 0.66 | 0 | 9.2 | 0 | -0.98 | 0 | -6.45 | 0 | 0.02 | 0 | 0 | 0 | 0.11 | 0 | 4.53 | -49.83 | 4.15 | -51.46 | 0.01 | 0 | 0.01 | 0 | -170.50 | 0 |
| 2017 (4) | 19.45 | 0 | -0.04 | 0 | -17.6 | 0 | 1.24 | 67.57 | 19.41 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 9.03 | 90200.0 | 8.55 | 0 | 0 | 0 | 0 | 0 | 227.49 | 0 |
| 2016 (3) | -6.41 | 0 | 0.6 | 0 | 6.34 | 178.07 | 0.74 | 0 | -5.81 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.01 | -99.45 | -0.03 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -2.39 | 0 | 0 | 0 | 2.28 | 98.26 | -0.19 | 0 | -2.39 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.81 | 389.19 | 1.83 | 281.25 | 0 | 0 | 0 | 0 | -130.60 | 0 |
| 2014 (1) | -1.13 | 0 | 0 | 0 | 1.15 | -94.8 | -0.05 | 0 | -1.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.37 | -78.24 | 0.48 | -74.74 | 0 | 0 | 0 | 0 | -235.42 | 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) | 8.03 | -55.88 | 84.6 | 0.04 | 0 | 300.0 | -9.33 | 30.32 | -380.93 | 0.31 | -58.11 | -22.5 | 8.07 | -55.66 | 86.37 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.85 | 49.23 | 798.15 | 3.9 | 54.15 | 766.67 | 0 | 0 | 0 | 0 | 0 | 0 | 205.90 | -71.38 | -78.7 |
| 24Q2 (19) | 18.2 | 449.33 | 368.83 | 0 | 100.0 | 100.0 | -13.39 | -445.1 | -295.76 | 0.74 | 248.0 | 202.78 | 18.2 | 437.66 | 367.65 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.25 | 884.85 | 2266.67 | 2.53 | 716.13 | 2911.11 | 0 | 0 | 0 | 0 | 0 | 0 | 719.37 | 142.8 | 0 |
| 24Q1 (18) | -5.21 | -138.68 | -45.94 | -0.18 | -800.0 | -700.0 | 3.88 | 126.61 | 13.12 | -0.5 | -167.57 | -516.67 | -5.39 | -140.07 | -52.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.33 | -89.88 | 182.5 | 0.31 | -88.17 | 193.94 | 0 | 0 | 0 | 0 | 0 | 0 | -1680.65 | -426.9 | 0 |
| 23Q4 (17) | 13.47 | 209.66 | 283.51 | -0.02 | 0.0 | 0 | -14.58 | -651.55 | -274.19 | 0.74 | 85.0 | 7500.0 | 13.45 | 210.62 | 283.24 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.26 | 503.7 | 1107.41 | 2.62 | 482.22 | 1039.13 | 0 | 0 | 0 | 0 | 0 | 0 | 514.12 | -46.81 | 116.11 |
| 23Q3 (16) | 4.35 | 164.25 | 167.03 | -0.02 | 33.33 | 71.43 | -1.94 | -128.36 | -134.95 | 0.4 | 155.56 | 766.67 | 4.33 | 163.68 | 166.01 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.54 | 460.0 | 357.14 | 0.45 | 600.0 | 336.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | 966.67 | 0 | 0 |
| 23Q2 (15) | -6.77 | -89.64 | -126.42 | -0.03 | -200.0 | 0 | 6.84 | 99.42 | 158.11 | -0.72 | -700.0 | -500.0 | -6.8 | -92.09 | -127.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 62.5 | -150.0 | -0.09 | 72.73 | -50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -3.57 | 51.36 | 26.24 | 0.03 | 0 | 50.0 | 3.43 | -59.02 | -6.54 | 0.12 | 1300.0 | 209.09 | -3.54 | 51.77 | 26.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.4 | -248.15 | -322.22 | -0.33 | -243.48 | -335.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (13) | -7.34 | -13.1 | -238.49 | 0 | 100.0 | 0 | 8.37 | 50.81 | 330.58 | -0.01 | 83.33 | 88.89 | -7.34 | -11.89 | -238.49 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 228.57 | -86.83 | 0.23 | 221.05 | -85.8 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -3191.30 | 0 | -1081.48 |
| 22Q3 (12) | -6.49 | -117.06 | -464.35 | -0.07 | 0 | -250.0 | 5.55 | 109.43 | 213.56 | -0.06 | 50.0 | -20.0 | -6.56 | -119.4 | -460.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | -250.0 | -16.67 | -0.19 | -216.67 | -26.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -2.99 | 38.22 | 9.12 | 0 | -100.0 | -100.0 | 2.65 | -27.79 | -12.54 | -0.12 | -9.09 | -233.33 | -2.99 | 37.97 | 8.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -133.33 | -154.55 | -0.06 | -142.86 | -166.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -4.84 | -191.32 | -196.61 | 0.02 | 0 | -33.33 | 3.67 | 201.1 | 175.36 | -0.11 | -22.22 | -37.5 | -4.82 | -190.94 | -195.63 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | -91.22 | -72.31 | 0.14 | -91.36 | -72.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -3226.67 | -1092.35 | -422.02 |
| 21Q4 (9) | 5.3 | 560.87 | 257.27 | 0 | 100.0 | -100.0 | -3.63 | -305.08 | -239.08 | -0.09 | -80.0 | -400.0 | 5.3 | 552.99 | 260.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.05 | 1238.89 | 30.57 | 1.62 | 1180.0 | 26.56 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 325.15 | 0 | 224.47 |
| 21Q3 (8) | -1.15 | 65.05 | -342.31 | -0.02 | -166.67 | -166.67 | 1.77 | -41.58 | 218.79 | -0.05 | -155.56 | 90.2 | -1.17 | 64.11 | -408.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.18 | -263.64 | -400.0 | -0.15 | -266.67 | -475.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (7) | -3.29 | -165.67 | -35.95 | 0.03 | 0.0 | 175.0 | 3.03 | 162.22 | 103.36 | 0.09 | 212.5 | 115.79 | -3.26 | -164.68 | -32.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | -83.08 | 137.93 | 0.09 | -82.0 | 140.91 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | -3290.00 | -428.34 | 0 |
| 21Q1 (6) | 5.01 | 248.66 | 6.14 | 0.03 | -50.0 | 200.0 | -4.87 | -286.59 | -123.39 | -0.08 | -366.67 | 72.41 | 5.04 | 252.27 | 6.55 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.65 | -58.6 | 35.42 | 0.5 | -60.94 | 61.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1002.00 | 483.55 | -32.07 |
| 20Q4 (5) | -3.37 | -1196.15 | 49.7 | 0.06 | 100.0 | 0 | 2.61 | 275.17 | -68.74 | 0.03 | 105.88 | 120.0 | -3.31 | -1339.13 | 50.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.57 | 2516.67 | -18.23 | 1.28 | 3100.0 | -12.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -261.24 | 49.76 | 42.68 |
| 20Q3 (4) | -0.26 | 89.26 | 0.0 | 0.03 | 175.0 | 0.0 | -1.49 | -200.0 | 0.0 | -0.51 | 10.53 | 0.0 | -0.23 | 90.65 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.06 | 120.69 | 0.0 | 0.04 | 118.18 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -520.00 | 0 | 0.0 |
| 20Q2 (3) | -2.42 | -151.27 | 0.0 | -0.04 | -500.0 | 0.0 | 1.49 | 168.35 | 0.0 | -0.57 | -96.55 | 0.0 | -2.46 | -152.01 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.29 | -160.42 | 0.0 | -0.22 | -170.97 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 4.72 | 170.45 | 0.0 | 0.01 | 0 | 0.0 | -2.18 | -126.11 | 0.0 | -0.29 | -93.33 | 0.0 | 4.73 | 170.6 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.48 | -75.0 | 0.0 | 0.31 | -78.77 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1475.00 | 423.62 | 0.0 |
| 19Q4 (1) | -6.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.35 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -6.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.92 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -455.78 | 0.0 | 0.0 |
