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) | 5.06 | 0 | 0.39 | -54.12 | -3.29 | 0 | 0.02 | 0 | 5.45 | 0 | 0.1 | -33.33 | 0.01 | 0 | 0.98 | -30.65 | 0.75 | 971.43 | 0.79 | 6.76 | 0.41 | -2.38 | 0.02 | 0.0 | 414.75 | 0 |
| 2022 (9) | -3.72 | 0 | 0.85 | 0 | 2.08 | 0 | -0.04 | 0 | -2.87 | 0 | 0.15 | 50.0 | 0 | 0 | 1.42 | 50.0 | 0.07 | -68.18 | 0.74 | 117.65 | 0.42 | -4.55 | 0.02 | 0.0 | -315.25 | 0 |
| 2021 (8) | 1.53 | 750.0 | -0.61 | 0 | -1.6 | 0 | 0.01 | 0 | 0.92 | 0 | 0.1 | 25.0 | -0.03 | 0 | 0.94 | -0.02 | 0.22 | 0.0 | 0.34 | 61.9 | 0.44 | -15.38 | 0.02 | 0.0 | 191.25 | 696.88 |
| 2020 (7) | 0.18 | 0 | -0.7 | 0 | -0.79 | 0 | -0.02 | 0 | -0.52 | 0 | 0.08 | -11.11 | -0.01 | 0 | 0.94 | -19.72 | 0.22 | 0 | 0.21 | 0 | 0.52 | -7.14 | 0.02 | 100.0 | 24.00 | 0 |
| 2019 (6) | -0.34 | 0 | -1.39 | 0 | 0.75 | -16.67 | 0.01 | -90.0 | -1.73 | 0 | 0.09 | -76.32 | 0.02 | 0 | 1.18 | -74.4 | -0.38 | 0 | -0.25 | 0 | 0.56 | 47.37 | 0.01 | 0.0 | -106.25 | 0 |
| 2018 (5) | -1.17 | 0 | 1.12 | 0 | 0.9 | 0 | 0.1 | 0 | -0.05 | 0 | 0.38 | 111.11 | -0.13 | 0 | 4.59 | 122.85 | -0.17 | 0 | 0.1 | -37.5 | 0.38 | 0.0 | 0.01 | 0.0 | -238.78 | 0 |
| 2017 (4) | 0.11 | -95.6 | -1.04 | 0 | -2.54 | 0 | -0.01 | 0 | -0.93 | 0 | 0.18 | 80.0 | -0.44 | 0 | 2.06 | 112.37 | 0.5 | -18.03 | 0.16 | -77.78 | 0.38 | -13.64 | 0.01 | -50.0 | 20.00 | -90.56 |
| 2016 (3) | 2.5 | 155.1 | -1.29 | 0 | -0.26 | 0 | 0.03 | 0 | 1.21 | -45.0 | 0.1 | 25.0 | -0.01 | 0 | 0.97 | 28.64 | 0.61 | 177.27 | 0.72 | -2.7 | 0.44 | -26.67 | 0.02 | -33.33 | 211.86 | 196.18 |
| 2015 (2) | 0.98 | 92.16 | 1.22 | 369.23 | -0.25 | 0 | -0.05 | 0 | 2.2 | 185.71 | 0.08 | -20.0 | -0.32 | 0 | 0.75 | -7.92 | 0.22 | 0 | 0.74 | 0 | 0.6 | -38.78 | 0.03 | 0.0 | 71.53 | 0 |
| 2014 (1) | 0.51 | -75.24 | 0.26 | -48.0 | 0.04 | 0 | 0.1 | 150.0 | 0.77 | -69.92 | 0.1 | -69.7 | -0.01 | 0 | 0.82 | -69.27 | -0.06 | 0 | -1.16 | 0 | 0.98 | -16.24 | 0.03 | -40.0 | 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) | -2.35 | -245.96 | 28.57 | -1.05 | 60.97 | -5350.0 | 1.87 | 247.24 | 2.19 | 0.01 | -50.0 | 0.0 | -3.4 | -214.81 | -3.98 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.14 | 380.0 | -22.22 | 0.08 | 14.29 | -73.33 | 0.1 | -9.09 | 0.0 | 0 | 0 | -100.0 | -1305.56 | -245.96 | -62.7 |
| 24Q2 (19) | 1.61 | 106.41 | 238.79 | -2.69 | -27000.0 | -432.1 | -1.27 | -477.27 | -71.62 | 0.02 | 300.0 | 100.0 | -1.08 | -236.71 | -208.57 | 0 | -100.0 | 0 | 0 | 100.0 | -100.0 | -0.00 | -100.0 | 0 | -0.05 | 28.57 | -120.0 | 0.07 | 16.67 | -78.79 | 0.11 | 10.0 | 10.0 | 0 | -100.0 | -100.0 | 894.44 | 94.94 | 439.27 |
| 24Q1 (18) | 0.78 | -81.86 | -85.03 | 0.01 | 103.12 | 108.33 | -0.22 | 92.14 | 86.08 | -0.01 | -150.0 | 0 | 0.79 | -80.15 | -84.48 | 0.02 | -33.33 | -66.67 | -0.01 | 50.0 | -150.0 | 1.14 | -18.56 | -52.27 | -0.07 | -153.85 | -136.84 | 0.06 | 200.0 | -53.85 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 458.82 | -86.13 | -78.86 |
| 23Q4 (17) | 4.3 | 230.7 | 205.91 | -0.32 | -1700.0 | 48.39 | -2.8 | -253.01 | -195.89 | 0.02 | 100.0 | 166.67 | 3.98 | 221.71 | 185.04 | 0.03 | 200.0 | 0.0 | -0.02 | -100.0 | -300.0 | 1.40 | 276.74 | 30.23 | 0.13 | -27.78 | -45.83 | 0.02 | -93.33 | -89.47 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3307.69 | 512.2 | 344.41 |
| 23Q3 (16) | -3.29 | -183.62 | -2156.25 | 0.02 | -97.53 | -95.45 | 1.83 | 347.3 | 1043.75 | 0.01 | 0.0 | 0 | -3.27 | -834.29 | -645.0 | 0.01 | 0 | -66.67 | -0.01 | -150.0 | 0.0 | 0.37 | 0 | -64.44 | 0.18 | -28.0 | 550.0 | 0.3 | -9.09 | -26.83 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -802.44 | -204.37 | -2707.93 |
| 23Q2 (15) | -1.16 | -122.26 | -258.9 | 0.81 | 775.0 | -25.69 | -0.74 | 53.16 | 47.52 | 0.01 | 0 | 0.0 | -0.35 | -106.88 | -119.23 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.25 | 31.58 | 278.57 | 0.33 | 153.85 | 725.0 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | -263.64 | -112.14 | -157.78 |
| 23Q1 (14) | 5.21 | 228.33 | 1064.81 | -0.12 | 80.65 | -140.0 | -1.58 | -154.11 | -495.0 | 0 | 100.0 | 100.0 | 5.09 | 208.76 | 962.71 | 0.06 | 100.0 | 50.0 | 0.02 | 100.0 | 0 | 2.38 | 122.22 | 52.98 | 0.19 | -20.83 | 0 | 0.13 | -31.58 | 44.44 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 2170.83 | 260.41 | 944.21 |
| 22Q4 (13) | -4.06 | -2637.5 | -361.94 | -0.62 | -240.91 | -663.64 | 2.92 | 1725.0 | 238.39 | -0.03 | 0 | -400.0 | -4.68 | -880.0 | -381.93 | 0.03 | 0.0 | 50.0 | 0.01 | 200.0 | 0 | 1.07 | 2.86 | 41.96 | 0.24 | 700.0 | 2500.0 | 0.19 | -53.66 | 533.33 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | -1353.33 | -4498.33 | -230.97 |
| 22Q3 (12) | 0.16 | -78.08 | 116.49 | 0.44 | -59.63 | -10.2 | 0.16 | 111.35 | -90.0 | 0 | -100.0 | -100.0 | 0.6 | -67.03 | 225.0 | 0.03 | -50.0 | -50.0 | -0.01 | -200.0 | 0.0 | 1.04 | -59.38 | -53.82 | -0.04 | 71.43 | -166.67 | 0.41 | 925.0 | 355.56 | 0.1 | -9.09 | -9.09 | 0.01 | 0.0 | 0.0 | 30.77 | -93.26 | 106.66 |
| 22Q2 (11) | 0.73 | 235.19 | 225.86 | 1.09 | 2280.0 | 191.6 | -1.41 | -452.5 | -147.37 | 0.01 | 150.0 | 125.0 | 1.82 | 408.47 | 202.82 | 0.06 | 50.0 | 0 | 0.01 | 0 | 200.0 | 2.56 | 64.74 | 0 | -0.14 | 0 | -333.33 | 0.04 | -55.56 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 456.25 | 277.43 | 225.86 |
| 22Q1 (10) | -0.54 | -134.84 | -135.29 | -0.05 | -145.45 | -400.0 | 0.4 | 118.96 | 176.92 | -0.02 | -300.0 | -200.0 | -0.59 | -135.54 | -138.82 | 0.04 | 100.0 | 300.0 | 0 | 0 | 0 | 1.56 | 106.23 | 300.0 | 0 | 100.0 | -100.0 | 0.09 | 200.0 | -50.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -257.14 | -124.88 | -150.42 |
| 21Q4 (9) | 1.55 | 259.79 | 233.62 | 0.11 | -77.55 | 137.93 | -2.11 | -231.88 | -579.55 | 0.01 | -50.0 | 0.0 | 1.66 | 445.83 | 214.48 | 0.02 | -66.67 | -60.0 | 0 | 100.0 | -100.0 | 0.75 | -66.54 | -62.26 | -0.01 | -116.67 | -104.17 | 0.03 | -66.67 | -78.57 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 1033.33 | 323.71 | 340.52 |
| 21Q3 (8) | -0.97 | -67.24 | -264.41 | 0.49 | 141.18 | 263.33 | 1.6 | 380.7 | 627.27 | 0.02 | 150.0 | 300.0 | -0.48 | 72.88 | -265.52 | 0.06 | 0 | 0 | -0.01 | 0.0 | 0.0 | 2.26 | 0 | 0 | 0.06 | 0.0 | -33.33 | 0.09 | 125.0 | 80.0 | 0.11 | 0.0 | -15.38 | 0.01 | 0.0 | 0.0 | -461.90 | -27.42 | -248.75 |
| 21Q2 (7) | -0.58 | -137.91 | 50.0 | -1.19 | -11800.0 | -413.16 | -0.57 | -9.62 | -142.86 | -0.04 | -300.0 | -300.0 | -1.77 | -216.45 | -126.92 | 0 | -100.0 | -100.0 | -0.01 | 0 | 50.0 | -0.00 | -100.0 | -100.0 | 0.06 | -40.0 | -25.0 | 0.04 | -77.78 | -50.0 | 0.11 | 0.0 | -15.38 | 0.01 | 0.0 | 0 | -362.50 | -171.08 | 34.38 |
| 21Q1 (6) | 1.53 | 231.9 | -19.9 | -0.01 | 96.55 | 97.96 | -0.52 | -218.18 | 81.23 | 0.02 | 100.0 | 300.0 | 1.52 | 204.83 | 7.04 | 0.01 | -80.0 | 0.0 | 0 | -100.0 | -100.0 | 0.39 | -80.54 | -36.96 | 0.1 | -58.33 | 155.56 | 0.18 | 28.57 | 400.0 | 0.11 | -8.33 | -21.43 | 0.01 | 0.0 | 0 | 510.00 | 218.71 | -78.64 |
| 20Q4 (5) | -1.16 | -296.61 | -873.33 | -0.29 | 3.33 | -866.67 | 0.44 | 100.0 | -44.3 | 0.01 | 200.0 | 0 | -1.45 | -600.0 | -1308.33 | 0.05 | 0 | 25.0 | 0.01 | 200.0 | 0.0 | 2.00 | 0 | 6.5 | 0.24 | 166.67 | 242.86 | 0.14 | 180.0 | 366.67 | 0.12 | -7.69 | -14.29 | 0.01 | 0.0 | 0 | -429.63 | -238.36 | -586.91 |
| 20Q3 (4) | 0.59 | 150.86 | 0.0 | -0.3 | -178.95 | 0.0 | 0.22 | -83.46 | 0.0 | -0.01 | -150.0 | 0.0 | 0.29 | 137.18 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0.05 | -37.5 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 310.53 | 156.22 | 0.0 |
| 20Q2 (3) | -1.16 | -160.73 | 0.0 | 0.38 | 177.55 | 0.0 | 1.33 | 148.01 | 0.0 | 0.02 | 300.0 | 0.0 | -0.78 | -154.93 | 0.0 | 0.02 | 100.0 | 0.0 | -0.02 | -300.0 | 0.0 | 0.88 | 43.36 | 0.0 | 0.08 | 144.44 | 0.0 | 0.08 | 233.33 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | -552.38 | -123.14 | 0.0 |
| 20Q1 (2) | 1.91 | 1173.33 | 0.0 | -0.49 | -1533.33 | 0.0 | -2.77 | -450.63 | 0.0 | -0.01 | 0 | 0.0 | 1.42 | 1083.33 | 0.0 | 0.01 | -75.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.62 | -67.13 | 0.0 | -0.18 | -357.14 | 0.0 | -0.06 | -300.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2387.50 | 2605.83 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 88.24 | 0.0 | 0.0 |
