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) | 2.05 | 0 | -1.45 | 0 | -0.69 | 0 | -0.09 | 0 | 0.6 | 0 | 0.01 | 0 | -0.01 | 0 | 0.03 | 0 | 4.35 | 0 | 3.58 | 0 | 0.15 | 7.14 | 0 | 0 | 54.96 | 0 |
| 2022 (9) | -7.95 | 0 | -1.93 | 0 | 16.15 | 79.05 | -0.34 | 0 | -9.88 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.13 | 0 | -1.04 | 0 | 0.14 | 16.67 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -10.01 | 0 | -2.3 | 0 | 9.02 | 213.19 | -1.19 | 0 | -12.31 | 0 | 0.01 | 0 | 0 | 0 | 0.05 | 0 | 0.96 | -81.99 | 0.83 | -82.89 | 0.12 | 33.33 | 0 | 0 | -1053.68 | 0 |
| 2020 (7) | -3.94 | 0 | -2.44 | 0 | 2.88 | -76.32 | -0.15 | 0 | -6.38 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 5.33 | 28.74 | 4.85 | 28.99 | 0.09 | 28.57 | 0 | 0 | -79.76 | 0 |
| 2019 (6) | -10.24 | 0 | -0.81 | 0 | 12.16 | 94.87 | -0.13 | 0 | -11.05 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 4.14 | 87.33 | 3.76 | 67.11 | 0.07 | 250.0 | 0 | 0 | -267.36 | 0 |
| 2018 (5) | -6.57 | 0 | -0.44 | 0 | 6.24 | 689.87 | -0.21 | 0 | -7.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.21 | 17.55 | 2.25 | 27.12 | 0.02 | 100.0 | 0 | 0 | -289.43 | 0 |
| 2017 (4) | 2.81 | 8.49 | -0.26 | 0 | 0.79 | 0 | 0.05 | -94.79 | 2.55 | -1.54 | 0.07 | 0 | -0.01 | 0 | 0.52 | 0 | 1.88 | 3.3 | 1.77 | 24.65 | 0.01 | 0.0 | 0 | 0 | 157.87 | -12.84 |
| 2016 (3) | 2.59 | 661.76 | 0 | 0 | -1.68 | 0 | 0.96 | 50.0 | 2.59 | 1026.09 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.82 | -61.6 | 1.42 | -65.45 | 0.01 | 0.0 | 0 | 0 | 181.12 | 2094.73 |
| 2015 (2) | 0.34 | 0 | -0.11 | 0 | 2.5 | -70.2 | 0.64 | 0 | 0.23 | 0 | 0.11 | 0 | 0 | 0 | 0.65 | 0 | 4.74 | 5825.0 | 4.11 | 1857.14 | 0.01 | 0.0 | 0 | 0 | 8.25 | 0 |
| 2014 (1) | -9.01 | 0 | 0.01 | -85.71 | 8.39 | 3.07 | -2.51 | 0 | -9.0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.08 | -96.23 | 0.21 | -90.41 | 0.01 | 0.0 | 0 | 0 | -4095.45 | 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) | 3.82 | 283.65 | 220.89 | -1.02 | -1940.0 | -2.0 | -2.93 | -148.59 | -219.11 | -0.28 | 17.65 | -203.7 | 2.8 | 231.46 | 167.31 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.22 | 0 | -19.54 | 3.7 | 132.7 | 1421.43 | 2.9 | 121.37 | 1360.87 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 129.93 | 184.33 | 0 |
| 24Q2 (19) | -2.08 | 63.44 | 35.8 | -0.05 | 98.15 | 93.51 | 6.03 | 30.24 | 728.12 | -0.34 | 50.0 | -36.0 | -2.13 | 74.64 | 46.88 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 1.59 | 312.0 | 612.9 | 1.31 | 304.69 | 669.57 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | -154.07 | 0 | 0 |
| 24Q1 (18) | -5.69 | -1862.07 | -165.18 | -2.71 | -27000.0 | -921.21 | 4.63 | 7.67 | 171.34 | -0.68 | -94.29 | -383.33 | -8.4 | -2700.0 | -192.72 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.75 | -128.41 | -132.61 | -0.64 | -127.83 | -136.57 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q4 (17) | -0.29 | 90.82 | -231.82 | -0.01 | 99.0 | -103.12 | 4.3 | 74.8 | 551.52 | -0.35 | -229.63 | -369.23 | -0.3 | 92.79 | -155.56 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 2.64 | 1042.86 | 1047.83 | 2.3 | 1100.0 | 900.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | -12.45 | 0 | -115.28 |
| 23Q3 (16) | -3.16 | 2.47 | -56.44 | -1.0 | -29.87 | 19.35 | 2.46 | 356.25 | 106.72 | 0.27 | 208.0 | 485.71 | -4.16 | -3.74 | -27.61 | 0.01 | 0 | 0 | 0 | 100.0 | 0 | 0.27 | 0 | 0 | -0.28 | 9.68 | -86.67 | -0.23 | 0.0 | -91.67 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -3.24 | -137.11 | -5.19 | -0.77 | -333.33 | -327.78 | -0.96 | 85.21 | -138.1 | -0.25 | -204.17 | -13.64 | -4.01 | -144.26 | -23.01 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.31 | -113.48 | 43.64 | -0.23 | -113.14 | 55.77 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 8.73 | 3868.18 | 384.36 | 0.33 | 3.12 | 139.29 | -6.49 | -1083.33 | -155.14 | 0.24 | 84.62 | 233.33 | 9.06 | 1577.78 | 331.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.3 | 900.0 | 448.48 | 1.75 | 660.87 | 377.78 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 487.71 | 498.55 | 0 |
| 22Q4 (13) | 0.22 | 110.89 | 103.38 | 0.32 | 125.81 | 132.32 | 0.66 | -44.54 | -83.58 | 0.13 | 285.71 | 129.55 | 0.54 | 116.56 | 107.2 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | 253.33 | 141.07 | 0.23 | 291.67 | 152.27 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 81.48 | 0 | 0 |
| 22Q3 (12) | -2.02 | 34.42 | -126.34 | -1.24 | -588.89 | -353.06 | 1.19 | -52.78 | 117.79 | -0.07 | 68.18 | 12.5 | -3.26 | 0.0 | -139.95 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 72.73 | -110.71 | -0.12 | 76.92 | -110.34 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -3.08 | -0.33 | -41.94 | -0.18 | 78.57 | 89.53 | 2.52 | -78.59 | -48.25 | -0.22 | -22.22 | -540.0 | -3.26 | 16.62 | 16.2 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.55 | 16.67 | -2850.0 | -0.52 | 17.46 | -1400.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -3.07 | 52.84 | 65.89 | -0.84 | 15.15 | -1100.0 | 11.77 | 192.79 | 72.33 | -0.18 | 59.09 | 75.0 | -3.91 | 47.87 | 56.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.66 | -17.86 | -760.0 | -0.63 | -43.18 | -887.5 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -6.51 | -184.88 | -10750.0 | -0.99 | -302.04 | -1.02 | 4.02 | 160.09 | 8140.0 | -0.44 | -450.0 | -33.33 | -7.5 | -191.91 | -621.15 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.56 | -140.0 | -138.89 | -0.44 | -137.93 | -134.38 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q3 (8) | 7.67 | 453.46 | 44.17 | 0.49 | 128.49 | 248.48 | -6.69 | -237.37 | 3.88 | -0.08 | -260.0 | -14.29 | 8.16 | 309.77 | 63.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.4 | 6900.0 | 1.45 | 1.16 | 2800.0 | -7.94 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 644.54 | 120.79 | 55.08 |
| 21Q2 (7) | -2.17 | 75.89 | -143.75 | -1.72 | -2357.14 | -97.7 | 4.87 | -28.7 | 258.12 | 0.05 | 106.94 | 125.0 | -3.89 | 57.11 | -195.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -80.0 | -98.94 | 0.04 | -50.0 | -97.7 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -3100.00 | 62.11 | -1200.0 |
| 21Q1 (6) | -9.0 | -14900.0 | 36.44 | -0.07 | 92.86 | 73.08 | 6.83 | 13760.0 | -47.38 | -0.72 | -118.18 | -260.0 | -9.07 | -772.12 | 37.1 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.1 | -93.06 | -84.13 | 0.08 | -93.75 | -85.96 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | -8181.82 | -177172.73 | -240.91 |
| 20Q4 (5) | -0.06 | -101.13 | 99.16 | -0.98 | -196.97 | -292.0 | -0.05 | 99.28 | -100.44 | -0.33 | -371.43 | -43.48 | -1.04 | -120.84 | 85.95 | 0 | 0 | 0 | -0.02 | 0 | -100.0 | -0.00 | 0 | 0 | 1.44 | 4.35 | 1700.0 | 1.28 | 1.59 | 12900.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -4.62 | -101.11 | 99.99 |
| 20Q3 (4) | 5.32 | 7.26 | 0.0 | -0.33 | 62.07 | 0.0 | -6.96 | -125.97 | 0.0 | -0.07 | 65.0 | 0.0 | 4.99 | 22.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.38 | -26.6 | 0.0 | 1.26 | -27.59 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 415.62 | 47.48 | 0.0 |
| 20Q2 (3) | 4.96 | 135.03 | 0.0 | -0.87 | -234.62 | 0.0 | -3.08 | -123.73 | 0.0 | -0.2 | -144.44 | 0.0 | 4.09 | 128.36 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.88 | 198.41 | 0.0 | 1.74 | 205.26 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 281.82 | 111.74 | 0.0 |
| 20Q1 (2) | -14.16 | -98.04 | 0.0 | -0.26 | -4.0 | 0.0 | 12.98 | 14.16 | 0.0 | 0.45 | 295.65 | 0.0 | -14.42 | -94.86 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.63 | 687.5 | 0.0 | 0.57 | 5800.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2400.00 | 96.64 | 0.0 |
| 19Q4 (1) | -7.15 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 11.37 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -7.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -71500.00 | 0.0 | 0.0 |
