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) | -3.49 | 0 | -0.3 | 0 | 5.23 | 12.47 | 0.02 | -66.67 | -3.79 | 0 | 0.53 | -36.14 | -0.03 | 0 | 6.54 | -44.19 | -4.47 | 0 | -5.19 | 0 | 0.58 | 5.45 | 0.07 | -73.08 | 0.00 | 0 |
| 2022 (9) | -3.37 | 0 | -1.08 | 0 | 4.65 | 112.33 | 0.06 | 500.0 | -4.45 | 0 | 0.83 | 219.23 | -0.1 | 0 | 11.72 | 41.13 | -3.8 | 0 | -3.98 | 0 | 0.55 | 3.77 | 0.26 | 0.0 | 0.00 | 0 |
| 2021 (8) | -2.37 | 0 | -0.82 | 0 | 2.19 | -30.25 | 0.01 | 0 | -3.19 | 0 | 0.26 | -64.38 | 0 | 0 | 8.31 | -83.73 | -2.72 | 0 | -5.59 | 0 | 0.53 | -23.19 | 0.26 | 0.0 | 0.00 | 0 |
| 2020 (7) | -2.18 | 0 | -0.94 | 0 | 3.14 | 32.49 | 0 | 0 | -3.12 | 0 | 0.73 | -51.01 | 0 | 0 | 51.05 | 32.93 | -3.77 | 0 | -6.79 | 0 | 0.69 | 2.99 | 0.26 | 0.0 | 0.00 | 0 |
| 2019 (6) | -2.2 | 0 | -0.53 | 0 | 2.37 | -24.28 | -0.06 | 0 | -2.73 | 0 | 1.49 | 161.4 | 0 | 0 | 38.40 | 1.73 | -2.79 | 0 | -4.68 | 0 | 0.67 | -37.38 | 0.26 | 0.0 | 0.00 | 0 |
| 2018 (5) | -2.69 | 0 | -1.78 | 0 | 3.13 | 0 | 0.36 | 33.33 | -4.47 | 0 | 0.57 | 418.18 | 0 | 0 | 37.75 | 2466.89 | -6.22 | 0 | -11.07 | 0 | 1.07 | -11.57 | 0.26 | 0.0 | 0.00 | 0 |
| 2017 (4) | -2.16 | 0 | 0.71 | 0 | -0.62 | 0 | 0.27 | 0 | -1.45 | 0 | 0.11 | -80.0 | 0 | 0 | 1.47 | -64.76 | -1.79 | 0 | -2.08 | 0 | 1.21 | -34.24 | 0.26 | -13.33 | 0.00 | 0 |
| 2016 (3) | 2.01 | -1.47 | -17.91 | 0 | 15.34 | 416.5 | -0.71 | 0 | -15.9 | 0 | 0.55 | -63.82 | 0 | 0 | 4.17 | -69.94 | -0.19 | 0 | -0.45 | 0 | 1.84 | -15.21 | 0.3 | -6.25 | 118.93 | 0 |
| 2015 (2) | 2.04 | 0 | -1.65 | 0 | 2.97 | -34.87 | 0.14 | -39.13 | 0.39 | 0 | 1.52 | -68.92 | -0.3 | 0 | 13.88 | -75.45 | -3.88 | 0 | -4.31 | 0 | 2.17 | 23.3 | 0.32 | 3.23 | 0.00 | 0 |
| 2014 (1) | -3.81 | 0 | -5.21 | 0 | 4.56 | -59.1 | 0.23 | -14.81 | -9.02 | 0 | 4.89 | 130.66 | -0.2 | 0 | 56.53 | 53.86 | -5.77 | 0 | -5.63 | 0 | 1.76 | 18.92 | 0.31 | -13.89 | 0.00 | 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) | 0.12 | 127.91 | 108.89 | -0.14 | -148.28 | 51.72 | -0.01 | 87.5 | -100.17 | -0.03 | -400.0 | -50.0 | -0.02 | 85.71 | 98.78 | 0.17 | -22.73 | -32.0 | 0.03 | 112.0 | 0 | 12.78 | -1.81 | -24.33 | -0.76 | -49.02 | 50.97 | -0.66 | -22.22 | 60.48 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.43 | 78.06 | -234.38 | 0.29 | 146.77 | 514.29 | -0.08 | -214.29 | 86.44 | 0.01 | 0.0 | 0 | -0.14 | 94.57 | -156.0 | 0.22 | 83.33 | 450.0 | -0.25 | -2400.0 | -525.0 | 13.02 | 23.67 | 785.21 | -0.51 | 37.04 | 53.64 | -0.54 | 34.94 | 61.43 | 0.15 | 7.14 | -6.25 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -1.96 | -221.31 | -5.95 | -0.62 | -513.33 | -588.89 | 0.07 | 104.02 | -96.13 | 0.01 | 200.0 | -80.0 | -2.58 | -460.87 | -32.99 | 0.12 | 71.43 | -36.84 | -0.01 | 0.0 | -150.0 | 10.53 | 78.95 | 50.14 | -0.81 | 30.17 | -20.9 | -0.83 | 29.06 | 13.54 | 0.14 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.61 | 54.81 | 14.08 | 0.15 | 151.72 | 200.0 | -1.74 | -130.26 | -2385.71 | -0.01 | 50.0 | -200.0 | -0.46 | 71.95 | 46.51 | 0.07 | -72.0 | -46.15 | -0.01 | 0 | 90.0 | 5.88 | -65.18 | 64.25 | -1.16 | 25.16 | -48.72 | -1.17 | 29.94 | -37.65 | 0.14 | 0.0 | -6.67 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.35 | -521.88 | 19.16 | -0.29 | -314.29 | -20.83 | 5.75 | 1074.58 | 14475.0 | -0.02 | 0 | -166.67 | -1.64 | -756.0 | 14.14 | 0.25 | 525.0 | 4.17 | 0 | 100.0 | 0 | 16.89 | 1048.65 | -14.84 | -1.55 | -40.91 | -30.25 | -1.67 | -19.29 | -32.54 | 0.14 | -12.5 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.32 | 117.3 | 3300.0 | -0.07 | 22.22 | -240.0 | -0.59 | -132.6 | -118.97 | 0 | -100.0 | -100.0 | 0.25 | 112.89 | 525.0 | 0.04 | -78.95 | -20.0 | -0.04 | -300.0 | 0 | 1.47 | -79.02 | -65.59 | -1.1 | -64.18 | -32.53 | -1.4 | -45.83 | -62.79 | 0.16 | 14.29 | 23.08 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -1.85 | -160.56 | -90.72 | -0.09 | 40.0 | 87.84 | 1.81 | 2685.71 | 9.7 | 0.05 | 400.0 | 600.0 | -1.94 | -125.58 | -13.45 | 0.19 | 46.15 | -53.66 | 0.02 | 120.0 | 0 | 7.01 | 95.77 | -81.7 | -0.67 | 14.1 | 33.0 | -0.96 | -12.94 | 4.95 | 0.14 | -6.67 | 7.69 | 0.07 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.71 | 57.49 | -18.33 | -0.15 | 37.5 | 37.5 | -0.07 | -75.0 | -120.0 | 0.01 | -66.67 | 106.67 | -0.86 | 54.97 | -2.38 | 0.13 | -45.83 | 0.0 | -0.1 | 0 | 0 | 3.58 | -81.94 | -62.26 | -0.78 | 34.45 | 26.42 | -0.85 | 32.54 | 24.11 | 0.15 | 7.14 | 15.38 | 0.07 | 0.0 | 16.67 | 0.00 | 0 | 0 |
| 22Q3 (12) | -1.67 | -16600.0 | -288.37 | -0.24 | -580.0 | 17.24 | -0.04 | -101.29 | -104.6 | 0.03 | -25.0 | -81.25 | -1.91 | -4875.0 | -165.28 | 0.24 | 380.0 | 200.0 | 0 | 0 | 0 | 19.83 | 364.13 | 68.6 | -1.19 | -43.37 | -440.91 | -1.26 | -46.51 | -869.23 | 0.14 | 7.69 | 7.69 | 0.07 | 0.0 | 16.67 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.01 | 98.97 | 98.7 | 0.05 | 106.76 | 125.0 | 3.11 | 88.48 | 207.92 | 0.04 | 500.0 | 500.0 | 0.04 | 102.34 | 104.12 | 0.05 | -87.8 | 66.67 | 0 | 0 | 0 | 4.27 | -88.85 | -10.26 | -0.83 | 17.0 | -10.67 | -0.86 | 14.85 | 72.61 | 0.13 | 0.0 | 0.0 | 0.07 | 0.0 | 16.67 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.97 | -61.67 | -70.18 | -0.74 | -208.33 | -825.0 | 1.65 | 371.43 | 3400.0 | -0.01 | 93.33 | -200.0 | -1.71 | -103.57 | -163.08 | 0.41 | 215.38 | 1950.0 | 0 | 0 | 0 | 38.32 | 303.81 | 762.15 | -1.0 | 5.66 | -44.93 | -1.01 | 9.82 | 15.13 | 0.13 | 0.0 | -7.14 | 0.07 | 16.67 | 16.67 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.6 | -39.53 | -87.5 | -0.24 | 17.24 | 66.2 | 0.35 | -59.77 | 200.0 | -0.15 | -193.75 | -1400.0 | -0.84 | -16.67 | 18.45 | 0.13 | 62.5 | -23.53 | 0 | 0 | 0 | 9.49 | -19.34 | -68.74 | -1.06 | -381.82 | -12.77 | -1.12 | -761.54 | 27.27 | 0.13 | 0.0 | -18.75 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -0.43 | 44.16 | 15.69 | -0.29 | -45.0 | -52.63 | 0.87 | -13.86 | -71.38 | 0.16 | 1700.0 | 0 | -0.72 | 25.77 | -2.86 | 0.08 | 166.67 | -33.33 | 0 | 0 | 0 | 11.76 | 147.06 | -50.98 | -0.22 | 70.67 | 76.84 | -0.13 | 95.86 | 95.83 | 0.13 | 0.0 | -23.53 | 0.06 | 0.0 | 0.0 | -716.67 | 0 | 0 |
| 21Q2 (7) | -0.77 | -35.09 | -75.0 | -0.2 | -150.0 | -200.0 | 1.01 | 2120.0 | 271.19 | -0.01 | -200.0 | 0 | -0.97 | -49.23 | -304.17 | 0.03 | 50.0 | -83.33 | 0 | 0 | 0 | 4.76 | 7.14 | -98.68 | -0.75 | -8.7 | 29.25 | -3.14 | -163.87 | -155.28 | 0.13 | -7.14 | -27.78 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.57 | -78.12 | 37.36 | -0.08 | 88.73 | 68.0 | -0.05 | 85.71 | -104.81 | 0.01 | 200.0 | 0.0 | -0.65 | 36.89 | 43.97 | 0.02 | -88.24 | -92.59 | 0 | 0 | 0 | 4.44 | -85.36 | -94.57 | -0.69 | 26.6 | 16.87 | -1.19 | 22.73 | -32.22 | 0.14 | -12.5 | -22.22 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.32 | 37.25 | 76.3 | -0.71 | -273.68 | -5.97 | -0.35 | -111.51 | 46.15 | -0.01 | 0 | 90.91 | -1.03 | -47.14 | 49.01 | 0.17 | 41.67 | -61.36 | 0 | 0 | 0 | 30.36 | 26.49 | -73.78 | -0.94 | 1.05 | -20.51 | -1.54 | 50.64 | -50.98 | 0.16 | -5.88 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.51 | -15.91 | 0.0 | -0.19 | -195.0 | 0.0 | 3.04 | 615.25 | 0.0 | 0 | 0 | 0.0 | -0.7 | -191.67 | 0.0 | 0.12 | -33.33 | 0.0 | 0 | 0 | 0.0 | 24.00 | -93.33 | 0.0 | -0.95 | 10.38 | 0.0 | -3.12 | -153.66 | 0.0 | 0.17 | -5.56 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.44 | 51.65 | 0.0 | 0.2 | 180.0 | 0.0 | -0.59 | -156.73 | 0.0 | 0 | -100.0 | 0.0 | -0.24 | 79.31 | 0.0 | 0.18 | -33.33 | 0.0 | 0 | 0 | 0.0 | 360.00 | 340.0 | 0.0 | -1.06 | -27.71 | 0.0 | -1.23 | -36.67 | 0.0 | 0.18 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.91 | 32.59 | 0.0 | -0.25 | 62.69 | 0.0 | 1.04 | 260.0 | 0.0 | 0.01 | 109.09 | 0.0 | -1.16 | 42.57 | 0.0 | 0.27 | -38.64 | 0.0 | 0 | 0 | 0.0 | 81.82 | -29.34 | 0.0 | -0.83 | -6.41 | 0.0 | -0.9 | 11.76 | 0.0 | 0.18 | 12.5 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -1.35 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -2.02 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 115.79 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -1.02 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
