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) | -14.03 | 0 | 1.59 | 0 | 12.55 | 2063.79 | 0.17 | 0 | -12.44 | 0 | 0.17 | 183.33 | 0 | 0 | 2.79 | 110.29 | -0.55 | 0 | -1.19 | 0 | 1.69 | -6.63 | 0 | 0 | -2806.00 | 0 |
| 2022 (9) | -7.52 | 0 | -2.75 | 0 | 0.58 | -98.12 | -0.26 | 0 | -10.27 | 0 | 0.06 | -25.0 | 0 | 0 | 1.33 | 22.12 | -1.84 | 0 | -2.08 | 0 | 1.81 | -9.5 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -17.76 | 0 | -2.53 | 0 | 30.77 | 141.33 | -0.92 | 0 | -20.29 | 0 | 0.08 | -11.11 | 0.01 | 0 | 1.09 | -55.31 | -1.81 | 0 | -1.03 | 0 | 2.0 | -1.96 | 0 | 0 | -1830.93 | 0 |
| 2020 (7) | -8.44 | 0 | 0.24 | 84.62 | 12.75 | 0 | -0.76 | 0 | -8.2 | 0 | 0.09 | -60.87 | 0 | 0 | 2.43 | -19.31 | -2.93 | 0 | 0.14 | 0 | 2.04 | -3.32 | 0 | 0 | -387.16 | 0 |
| 2019 (6) | 1.94 | 30.2 | 0.13 | -85.39 | -2.0 | 0 | -0.01 | 0 | 2.07 | -13.03 | 0.23 | 4.55 | 0 | 0 | 3.01 | 102.24 | -0.35 | 0 | -1.04 | 0 | 2.11 | 129.35 | 0.01 | 0.0 | 179.63 | 15.73 |
| 2018 (5) | 1.49 | -28.37 | 0.89 | 0 | -3.49 | 0 | 0.03 | -25.0 | 2.38 | 145.36 | 0.22 | -72.84 | 0 | 0 | 1.49 | -81.47 | 0.78 | 1850.0 | 0.03 | 0 | 0.92 | -4.17 | 0.01 | 0.0 | 155.21 | -55.97 |
| 2017 (4) | 2.08 | 144.71 | -1.11 | 0 | -4.47 | 0 | 0.04 | -92.73 | 0.97 | 0 | 0.81 | 710.0 | 0 | 0 | 8.04 | 599.8 | 0.04 | -95.6 | -0.38 | 0 | 0.96 | 464.71 | 0.01 | -50.0 | 352.54 | 289.87 |
| 2016 (3) | 0.85 | 0 | -1.07 | 0 | 0.69 | -48.51 | 0.55 | 0 | -0.22 | 0 | 0.1 | -23.08 | 0 | 0 | 1.15 | -87.36 | 0.91 | 0 | 0.75 | 0 | 0.17 | 13.33 | 0.02 | 0.0 | 90.43 | 0 |
| 2015 (2) | -1.6 | 0 | -1.95 | 0 | 1.34 | -85.59 | -0.41 | 0 | -3.55 | 0 | 0.13 | -50.0 | 0 | 0 | 9.09 | -41.26 | -1.68 | 0 | -2.21 | 0 | 0.15 | -16.67 | 0.02 | -60.0 | 0.00 | 0 |
| 2014 (1) | -6.55 | 0 | 0.65 | 0 | 9.3 | 0 | 0.43 | -66.41 | -5.9 | 0 | 0.26 | 4.0 | 0 | 0 | 15.48 | 1991.14 | -1.32 | 0 | -1.3 | 0 | 0.18 | 63.64 | 0.05 | 400.0 | 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) | 4.36 | 306.64 | 398.63 | 0.21 | 250.0 | -70.0 | -2.42 | -3933.33 | -244.05 | -0.33 | -306.25 | -1550.0 | 4.57 | 303.11 | 701.32 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 0.21 | -89.28 | -92.01 | 1.19 | 450.0 | 950.0 | 1.14 | 332.65 | 812.5 | 0.42 | 0.0 | -2.33 | 0 | 0 | 0 | 279.49 | 0 | 151.69 |
| 24Q2 (19) | -2.11 | 58.55 | -11.64 | -0.14 | 64.1 | -117.28 | -0.06 | -103.11 | -133.33 | 0.16 | 245.45 | -5.88 | -2.25 | 58.94 | -108.33 | 0.03 | -50.0 | -25.0 | 0 | 0 | 0 | 1.97 | -44.74 | -36.84 | -0.34 | -112.5 | -25.93 | -0.49 | -28.95 | 3.92 | 0.42 | 0.0 | -4.55 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -5.09 | 28.31 | -42.58 | -0.39 | -137.5 | 59.38 | 1.93 | -77.51 | -8.1 | -0.11 | -466.67 | -450.0 | -5.48 | 9.57 | -20.97 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0 | 3.57 | 133.33 | -19.64 | -0.16 | -200.0 | 48.39 | -0.38 | -533.33 | 17.39 | 0.42 | 13.51 | -4.55 | 0 | 0 | 0 | -12725.00 | -455.6 | 0 |
| 23Q4 (17) | -7.1 | -386.3 | -97.77 | 1.04 | 48.57 | 155.61 | 8.58 | 410.71 | 565.12 | 0.03 | 250.0 | -70.0 | -6.06 | -697.37 | -10.99 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 1.53 | -42.22 | -39.29 | 0.16 | 214.29 | 147.06 | -0.06 | 62.5 | 90.48 | 0.37 | -13.95 | -15.91 | 0 | 0 | 0 | -2290.32 | -323.55 | 0 |
| 23Q3 (16) | -1.46 | 22.75 | -71.76 | 0.7 | -13.58 | 2433.33 | 1.68 | 833.33 | 194.92 | -0.02 | -111.76 | 50.0 | -0.76 | 29.63 | 13.64 | 0.04 | 0.0 | 300.0 | 0 | 0 | 0 | 2.65 | -15.23 | 196.69 | -0.14 | 48.15 | 71.43 | -0.16 | 68.63 | 68.0 | 0.43 | -2.27 | -2.27 | 0 | 0 | 0 | -540.74 | 0 | 0 |
| 23Q2 (15) | -1.89 | 47.06 | -395.31 | 0.81 | 184.38 | -13.83 | 0.18 | -91.43 | -79.31 | 0.17 | 950.0 | 168.0 | -1.08 | 76.16 | -168.35 | 0.04 | -33.33 | 0 | 0 | 0 | 0 | 3.12 | -29.69 | 0 | -0.27 | 12.9 | 30.77 | -0.51 | -10.87 | -75.86 | 0.44 | 0.0 | -4.35 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -3.57 | 0.56 | 4.03 | -0.96 | 48.66 | 46.37 | 2.1 | 62.79 | 1005.26 | -0.02 | -120.0 | 71.43 | -4.53 | 17.03 | 17.79 | 0.06 | 100.0 | 200.0 | 0 | 0 | 0 | 4.44 | 76.3 | 131.11 | -0.31 | 8.82 | 49.18 | -0.46 | 26.98 | 30.3 | 0.44 | 0.0 | -6.38 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -3.59 | -322.35 | -11.84 | -1.87 | -6133.33 | -750.0 | 1.29 | 172.88 | -69.86 | 0.1 | 350.0 | 111.9 | -5.46 | -520.45 | -59.18 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 2.52 | 182.35 | 0 | -0.34 | 30.61 | -21.43 | -0.63 | -26.0 | -117.24 | 0.44 | 0.0 | -8.33 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -0.85 | -232.81 | 48.17 | -0.03 | -103.19 | 91.18 | -1.77 | -303.45 | -111.64 | -0.04 | 84.0 | 0.0 | -0.88 | -155.7 | 55.56 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.89 | 0 | 91.52 | -0.49 | -25.64 | -512.5 | -0.5 | -72.41 | -1100.0 | 0.44 | -4.35 | -12.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (11) | 0.64 | 117.2 | 129.91 | 0.94 | 152.51 | 476.0 | 0.87 | 357.89 | 184.47 | -0.25 | -257.14 | -733.33 | 1.58 | 128.68 | 166.11 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.39 | 36.07 | 55.17 | -0.29 | 56.06 | 36.96 | 0.46 | -2.13 | -8.0 | 0 | 0 | 0 | 376.47 | 0 | 107.04 |
| 22Q1 (10) | -3.72 | -15.89 | 65.46 | -1.79 | -713.64 | -4.07 | 0.19 | -95.56 | -98.46 | -0.07 | 91.67 | -600.0 | -5.51 | -60.64 | 55.88 | 0.02 | 0 | -50.0 | 0 | 0 | 0 | 1.92 | 0 | -44.71 | -0.61 | -117.86 | -5.17 | -0.66 | -127.59 | -100.0 | 0.47 | -2.08 | -7.84 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q4 (9) | -3.21 | -95.73 | 49.61 | -0.22 | 35.29 | 42.11 | 4.28 | -71.84 | -44.92 | -0.84 | -2000.0 | -20.0 | -3.43 | -73.23 | 49.19 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.28 | -250.0 | 63.64 | -0.29 | -680.0 | 38.3 | 0.48 | -4.0 | -7.69 | 0 | 0 | 0 | -1689.47 | -466.59 | 86.74 |
| 21Q3 (8) | -1.64 | 23.36 | -115.79 | -0.34 | -36.0 | -147.89 | 15.2 | 1575.73 | 1199.15 | -0.04 | -33.33 | -33.33 | -1.98 | 17.15 | -3860.0 | 0.02 | 0.0 | -50.0 | 0 | -100.0 | 0 | 0.47 | -83.68 | -89.39 | -0.08 | 90.8 | 89.74 | 0.05 | 110.87 | 183.33 | 0.5 | 0.0 | -1.96 | 0 | 0 | 0 | -298.18 | 94.43 | -76.56 |
| 21Q2 (7) | -2.14 | 80.13 | -245.16 | -0.25 | 85.47 | -525.0 | -1.03 | -108.35 | -186.55 | -0.03 | -200.0 | 40.0 | -2.39 | 80.86 | -262.12 | 0.02 | -50.0 | 100.0 | 0.01 | 0 | 0 | 2.86 | -17.86 | 48.57 | -0.87 | -50.0 | -7.41 | -0.46 | -39.39 | -141.07 | 0.5 | -1.96 | 0.0 | 0 | 0 | 0 | -5350.00 | 10.58 | -13879.03 |
| 21Q1 (6) | -10.77 | -69.07 | -1483.82 | -1.72 | -352.63 | -3340.0 | 12.33 | 58.69 | 370.61 | -0.01 | 98.57 | -150.0 | -12.49 | -85.04 | -1610.96 | 0.04 | 300.0 | 33.33 | 0 | 0 | 0 | 3.48 | 296.52 | 31.01 | -0.58 | 24.68 | -3.57 | -0.33 | 29.79 | 28.26 | 0.51 | -1.92 | 0.0 | 0 | 0 | 0 | -5983.33 | 53.04 | -339.95 |
| 20Q4 (5) | -6.37 | -738.16 | -800.0 | -0.38 | -153.52 | -190.48 | 7.77 | 564.1 | 993.1 | -0.7 | -2233.33 | -6900.0 | -6.75 | -13400.0 | -607.52 | 0.01 | -75.0 | -66.67 | 0 | 0 | 0 | 0.88 | -80.04 | -38.3 | -0.77 | 1.28 | -870.0 | -0.47 | -683.33 | -840.0 | 0.52 | 1.96 | -1.89 | 0 | 0 | 0 | -12740.00 | -7443.42 | -6820.0 |
| 20Q3 (4) | -0.76 | -22.58 | 0.0 | 0.71 | 1875.0 | 0.0 | 1.17 | -1.68 | 0.0 | -0.03 | 40.0 | 0.0 | -0.05 | 92.42 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 4.40 | 128.57 | 0.0 | -0.78 | 3.7 | 0.0 | -0.06 | -105.36 | 0.0 | 0.51 | 2.0 | 0.0 | 0 | 0 | 0.0 | -168.89 | -341.29 | 0.0 |
| 20Q2 (3) | -0.62 | 8.82 | 0.0 | -0.04 | 20.0 | 0.0 | 1.19 | -54.58 | 0.0 | -0.05 | -350.0 | 0.0 | -0.66 | 9.59 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 1.92 | -27.56 | 0.0 | -0.81 | -44.64 | 0.0 | 1.12 | 343.48 | 0.0 | 0.5 | -1.96 | 0.0 | 0 | 0 | 0.0 | -38.27 | 97.19 | 0.0 |
| 20Q1 (2) | -0.68 | -174.73 | 0.0 | -0.05 | -111.9 | 0.0 | 2.62 | 401.15 | 0.0 | 0.02 | 300.0 | 0.0 | -0.73 | -154.89 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.65 | 86.73 | 0.0 | -0.56 | -660.0 | 0.0 | -0.46 | -820.0 | 0.0 | 0.51 | -3.77 | 0.0 | 0 | 0 | 0.0 | -1360.00 | -817.36 | 0.0 |
| 19Q4 (1) | 0.91 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 189.58 | 0.0 | 0.0 |
