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) | -0.67 | 0 | 0.95 | 0 | -1.71 | 0 | -0.01 | 0 | 0.28 | 0 | 1.15 | -29.01 | 0.05 | 0 | 4.32 | 24.94 | -11.73 | 0 | -8.93 | 0 | 1.36 | -13.38 | 0.76 | 5.56 | 0.00 | 0 |
| 2022 (9) | -13.06 | 0 | -2.64 | 0 | 11.16 | 0 | -0.24 | 0 | -15.7 | 0 | 1.62 | 67.01 | -0.03 | 0 | 3.46 | 119.09 | 0.83 | -92.65 | 1.42 | -86.49 | 1.57 | -10.29 | 0.72 | 35.85 | -352.02 | 0 |
| 2021 (8) | 10.13 | 796.46 | -5.61 | 0 | -5.62 | 0 | -0.74 | 0 | 4.52 | 40.37 | 0.97 | 110.87 | -0.02 | 0 | 1.58 | 21.83 | 11.29 | 0 | 10.51 | 0 | 1.75 | -16.27 | 0.53 | 10.42 | 79.20 | -97.9 |
| 2020 (7) | 1.13 | -79.11 | 2.09 | 280.0 | 2.27 | 0 | -0.56 | 0 | 3.22 | -45.97 | 0.46 | -41.77 | -0.03 | 0 | 1.30 | -39.64 | -2.23 | 0 | -2.54 | 0 | 2.09 | -22.3 | 0.48 | -17.24 | 3766.67 | 0 |
| 2019 (6) | 5.41 | 0 | 0.55 | 0 | -4.28 | 0 | 1.63 | 16200.0 | 5.96 | 0 | 0.79 | -77.23 | -0.04 | 0 | 2.15 | -70.07 | -5.23 | 0 | -4.99 | 0 | 2.69 | 6.32 | 0.58 | -3.33 | 0.00 | 0 |
| 2018 (5) | -2.18 | 0 | -1.7 | 0 | 3.5 | 45.23 | 0.01 | -85.71 | -3.88 | 0 | 3.47 | 31.94 | 0.14 | 133.33 | 7.17 | 68.11 | -6.49 | 0 | -6.51 | 0 | 2.53 | 10.48 | 0.6 | 17.65 | 0.00 | 0 |
| 2017 (4) | -3.96 | 0 | -3.45 | 0 | 2.41 | 26.18 | 0.07 | 0 | -7.41 | 0 | 2.63 | 40.64 | 0.06 | 500.0 | 4.26 | 47.67 | -4.78 | 0 | -5.47 | 0 | 2.29 | 10.63 | 0.51 | -1.92 | 0.00 | 0 |
| 2016 (3) | 0.35 | 0 | -2.35 | 0 | 1.91 | -48.66 | -0.08 | 0 | -2.0 | 0 | 1.87 | -38.69 | 0.01 | 0 | 2.89 | -29.77 | -3.34 | 0 | -4.08 | 0 | 2.07 | 15.64 | 0.52 | 10.64 | 0.00 | 0 |
| 2015 (2) | -4.41 | 0 | -4.83 | 0 | 3.72 | 830.0 | 0 | 0 | -9.24 | 0 | 3.05 | 107.48 | -0.09 | 0 | 4.11 | 112.85 | -1.28 | 0 | -1.4 | 0 | 1.79 | 22.6 | 0.47 | -4.08 | -512.79 | 0 |
| 2014 (1) | 0.32 | -93.85 | -2.18 | 0 | 0.4 | 0 | 0 | 0 | -1.86 | 0 | 1.47 | -58.71 | 0.32 | 0 | 1.93 | -63.65 | 0.58 | 0 | 1.28 | 1063.64 | 1.46 | 1.39 | 0.49 | 2.08 | 9.91 | -96.13 |
| 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) | 0.25 | -50.0 | -48.98 | -0.32 | -3.23 | -45.45 | 6.25 | 733.33 | 638.79 | -0.01 | -150.0 | 0.0 | -0.07 | -136.84 | -125.93 | 0.22 | 69.23 | -15.38 | 0.05 | 266.67 | 150.0 | 2.37 | 85.44 | -39.79 | -1.21 | -2.54 | 62.88 | -1.05 | 6.25 | 61.96 | 0.35 | 0.0 | 9.38 | 0.16 | -15.79 | -15.79 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.5 | 13.64 | -65.28 | -0.31 | 70.48 | -122.79 | 0.75 | 164.1 | 130.99 | 0.02 | 0 | 125.0 | 0.19 | 131.15 | -93.21 | 0.13 | -79.37 | 85.71 | -0.03 | -200.0 | -200.0 | 1.28 | -82.83 | 35.18 | -1.18 | 45.62 | 61.56 | -1.12 | 41.05 | 17.65 | 0.35 | 2.94 | 2.94 | 0.19 | -5.0 | 5.56 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.44 | -38.03 | 113.33 | -1.05 | -450.0 | -110.0 | -1.17 | -550.0 | -157.07 | 0 | 100.0 | -100.0 | -0.61 | -160.4 | 83.95 | 0.63 | 57.5 | 50.0 | -0.01 | -105.88 | 92.31 | 7.44 | 29.79 | -0.47 | -2.17 | 24.13 | 14.57 | -1.9 | 26.36 | 14.8 | 0.34 | 3.03 | -10.53 | 0.2 | 5.26 | 5.26 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.71 | 44.9 | 108.86 | 0.3 | 236.36 | 150.0 | -0.18 | 84.48 | -102.57 | -0.01 | 0.0 | 50.0 | 1.01 | 274.07 | 112.8 | 0.4 | 53.85 | 11.11 | 0.17 | 750.0 | 950.0 | 5.73 | 45.69 | 9.04 | -2.86 | 12.27 | -23.28 | -2.58 | 6.52 | -11.21 | 0.33 | 3.12 | -17.5 | 0.19 | 0.0 | 5.56 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.49 | -65.97 | 107.09 | -0.22 | -116.18 | 43.59 | -1.16 | 52.07 | -115.16 | -0.01 | 87.5 | -133.33 | 0.27 | -90.36 | 103.7 | 0.26 | 271.43 | -31.58 | 0.02 | 300.0 | 300.0 | 3.93 | 316.38 | 1.03 | -3.26 | -6.19 | -1615.79 | -2.76 | -102.94 | -9300.0 | 0.32 | -5.88 | -17.95 | 0.19 | 5.56 | 5.56 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | 1.44 | 143.64 | 203.6 | 1.36 | 372.0 | 221.43 | -2.42 | -218.05 | -290.32 | -0.08 | -188.89 | 27.27 | 2.8 | 173.68 | 211.55 | 0.07 | -83.33 | -86.79 | -0.01 | 92.31 | -200.0 | 0.94 | -87.36 | -75.19 | -3.07 | -20.87 | -314.69 | -1.36 | 39.01 | -188.31 | 0.34 | -10.53 | -12.82 | 0.18 | -5.26 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -3.3 | 58.8 | -201.54 | -0.5 | -516.67 | 60.0 | 2.05 | -70.76 | 171.18 | 0.09 | 550.0 | 164.29 | -3.8 | 51.84 | -290.0 | 0.42 | 16.67 | 23.53 | -0.13 | -550.0 | -1200.0 | 7.47 | 42.2 | 258.5 | -2.54 | -9.48 | -232.29 | -2.23 | 3.88 | -202.29 | 0.38 | -5.0 | -2.56 | 0.19 | 5.56 | 5.56 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -8.01 | -15.92 | -254.04 | 0.12 | 130.77 | 102.88 | 7.01 | -8.37 | 1769.05 | -0.02 | -166.67 | 89.47 | -7.89 | -8.08 | -858.65 | 0.36 | -5.26 | 24.14 | -0.02 | -100.0 | 0.0 | 5.26 | 34.98 | 267.52 | -2.32 | -1121.05 | -148.74 | -2.32 | -7833.33 | -153.83 | 0.4 | 2.56 | -4.76 | 0.18 | 0.0 | 5.88 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -6.91 | -397.12 | -438.73 | -0.39 | 65.18 | -8.33 | 7.65 | 1333.87 | 304.55 | 0.03 | 127.27 | 120.0 | -7.3 | -190.84 | -534.52 | 0.38 | -28.3 | 26.67 | -0.01 | -200.0 | -200.0 | 3.89 | 2.26 | 132.7 | -0.19 | -113.29 | -104.38 | 0.03 | -98.05 | -99.28 | 0.39 | 0.0 | -11.36 | 0.18 | 0.0 | 38.46 | -1151.67 | -1648.21 | -2770.29 |
| 22Q2 (11) | -1.39 | -142.77 | -152.65 | -1.12 | 10.4 | -72.31 | -0.62 | 78.47 | -244.44 | -0.11 | 21.43 | 52.17 | -2.51 | -225.5 | -226.13 | 0.53 | 55.88 | 307.69 | 0.01 | 200.0 | 0 | 3.81 | 82.65 | 273.72 | 1.43 | -25.52 | -16.37 | 1.54 | -29.36 | 1.99 | 0.39 | 0.0 | -11.36 | 0.18 | 0.0 | 50.0 | -65.88 | -155.74 | -151.65 |
| 22Q1 (10) | 3.25 | -37.5 | 1200.0 | -1.25 | 69.95 | -184.09 | -2.88 | -585.71 | -125.0 | -0.14 | 26.32 | 12.5 | 2.0 | 92.31 | 1152.63 | 0.34 | 17.24 | 41.67 | -0.01 | 50.0 | 0 | 2.08 | 45.78 | -8.8 | 1.92 | -59.66 | 300.0 | 2.18 | -49.42 | 303.7 | 0.39 | -7.14 | -13.33 | 0.18 | 5.88 | 63.64 | 118.18 | 11.36 | 420.0 |
| 21Q4 (9) | 5.2 | 154.9 | 558.23 | -4.16 | -1055.56 | -417.56 | -0.42 | 88.77 | -108.14 | -0.19 | -26.67 | -575.0 | 1.04 | -38.1 | -50.48 | 0.29 | -3.33 | 314.29 | -0.02 | -300.0 | 33.33 | 1.43 | -14.53 | 90.19 | 4.76 | 9.68 | 981.48 | 4.31 | 3.61 | 690.41 | 0.42 | -4.55 | -12.5 | 0.17 | 30.77 | 41.67 | 106.12 | 146.06 | 0 |
| 21Q3 (8) | 2.04 | -22.73 | 175.68 | -0.36 | 44.62 | 21.74 | -3.74 | -1977.78 | -1035.0 | -0.15 | 34.78 | -36.36 | 1.68 | -15.58 | 500.0 | 0.3 | 130.77 | 66.67 | 0.01 | 0 | 0 | 1.67 | 64.23 | -18.85 | 4.34 | 153.8 | 1546.67 | 4.16 | 175.5 | 1323.53 | 0.44 | 0.0 | -13.73 | 0.13 | 8.33 | 8.33 | 43.13 | -66.18 | -83.1 |
| 21Q2 (7) | 2.64 | 956.0 | 925.0 | -0.65 | -47.73 | -242.11 | -0.18 | 85.94 | -190.0 | -0.23 | -43.75 | 25.81 | 1.99 | 1147.37 | 490.2 | 0.13 | -45.83 | 0.0 | 0 | 0 | 0 | 1.02 | -55.43 | -29.86 | 1.71 | 256.25 | 456.25 | 1.51 | 179.63 | 328.79 | 0.44 | -2.22 | -16.98 | 0.12 | 9.09 | 0.0 | 127.54 | 461.16 | 0 |
| 21Q1 (6) | 0.25 | -68.35 | 412.5 | -0.44 | -133.59 | -130.77 | -1.28 | -124.81 | 63.22 | -0.16 | -500.0 | -6.67 | -0.19 | -109.05 | -114.07 | 0.24 | 242.86 | 242.86 | 0 | 100.0 | 0 | 2.29 | 204.0 | 177.88 | 0.48 | 188.89 | 152.17 | 0.54 | 173.97 | 165.85 | 0.45 | -6.25 | -21.05 | 0.11 | -8.33 | -8.33 | 22.73 | 0 | 0 |
| 20Q4 (5) | 0.79 | 6.76 | -67.62 | 1.31 | 384.78 | 3.15 | 5.16 | 1190.0 | 410.84 | 0.04 | 136.36 | -95.96 | 2.1 | 650.0 | -43.4 | 0.07 | -61.11 | -46.15 | -0.03 | 0 | -200.0 | 0.75 | -63.53 | -41.12 | -0.54 | -80.0 | 44.9 | -0.73 | -114.71 | 17.05 | 0.48 | -5.88 | -22.58 | 0.12 | 0.0 | -20.0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.74 | 331.25 | 0.0 | -0.46 | -142.11 | 0.0 | 0.4 | 100.0 | 0.0 | -0.11 | 64.52 | 0.0 | 0.28 | 154.9 | 0.0 | 0.18 | 38.46 | 0.0 | 0 | 0 | 0.0 | 2.06 | 41.95 | 0.0 | -0.3 | 37.5 | 0.0 | -0.34 | 48.48 | 0.0 | 0.51 | -3.77 | 0.0 | 0.12 | 0.0 | 0.0 | 255.17 | 0 | 0.0 |
| 20Q2 (3) | -0.32 | -300.0 | 0.0 | -0.19 | -113.29 | 0.0 | 0.2 | 105.75 | 0.0 | -0.31 | -106.67 | 0.0 | -0.51 | -137.78 | 0.0 | 0.13 | 85.71 | 0.0 | 0 | 0 | 0.0 | 1.45 | 76.58 | 0.0 | -0.48 | 47.83 | 0.0 | -0.66 | 19.51 | 0.0 | 0.53 | -7.02 | 0.0 | 0.12 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.08 | -103.28 | 0.0 | 1.43 | 12.6 | 0.0 | -3.48 | -109.64 | 0.0 | -0.15 | -115.15 | 0.0 | 1.35 | -63.61 | 0.0 | 0.07 | -46.15 | 0.0 | 0 | 100.0 | 0.0 | 0.82 | -35.59 | 0.0 | -0.92 | 6.12 | 0.0 | -0.82 | 6.82 | 0.0 | 0.57 | -8.06 | 0.0 | 0.12 | -20.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 2.44 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 3.71 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
