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) | 1.33 | 0 | -9.46 | 0 | 3.98 | 680.39 | 0.2 | 0 | -8.13 | 0 | 0.78 | 69.57 | 0 | 0 | 1.46 | 46.73 | 0.45 | 50.0 | 0.67 | 509.09 | 0.52 | 40.54 | 0.02 | 0.0 | 109.92 | 0 |
| 2022 (9) | -2.23 | 0 | 3.89 | 0 | 0.51 | -85.79 | -0.27 | 0 | 1.66 | 0 | 0.46 | 84.0 | 0 | 0 | 0.99 | 43.47 | 0.3 | -57.75 | 0.11 | -68.57 | 0.37 | 19.35 | 0.02 | 0.0 | -446.00 | 0 |
| 2021 (8) | -1.64 | 0 | -4.57 | 0 | 3.59 | 0 | -0.22 | 0 | -6.21 | 0 | 0.25 | 212.5 | 0.07 | -22.22 | 0.69 | 520.32 | 0.71 | -93.82 | 0.35 | -96.53 | 0.31 | 10.71 | 0.02 | -71.43 | -241.18 | 0 |
| 2020 (7) | 36.04 | 0 | 0.43 | -44.16 | -21.31 | 0 | -4.29 | 0 | 36.47 | 15756.52 | 0.08 | 300.0 | 0.09 | 0 | 0.11 | 139.27 | 11.49 | 16314.29 | 10.1 | 0 | 0.28 | -53.33 | 0.07 | 16.67 | 344.88 | 0 |
| 2019 (6) | -0.54 | 0 | 0.77 | 0 | -3.54 | 0 | 0.03 | 0 | 0.23 | 0 | 0.02 | 100.0 | -0.02 | 0 | 0.05 | 79.5 | 0.07 | 0 | -0.24 | 0 | 0.6 | -18.92 | 0.06 | 100.0 | -128.57 | 0 |
| 2018 (5) | -7.71 | 0 | -0.51 | 0 | 8.98 | 0 | -0.17 | 0 | -8.22 | 0 | 0.01 | -91.67 | -0.71 | 0 | 0.03 | -91.85 | -1.34 | 0 | -0.69 | 0 | 0.74 | -10.84 | 0.03 | -25.0 | -9637.50 | 0 |
| 2017 (4) | -0.67 | 0 | -6.19 | 0 | 0 | 0 | 0.12 | 0 | -6.86 | 0 | 0.12 | -14.29 | 0.76 | 22.58 | 0.32 | -2.18 | -3.99 | 0 | -3.5 | 0 | 0.83 | -1.19 | 0.04 | 0.0 | 0.00 | 0 |
| 2016 (3) | 4.76 | 0 | -1.78 | 0 | 0.7 | 0 | -0.24 | 0 | 2.98 | 0 | 0.14 | -68.89 | 0.62 | -73.62 | 0.33 | -48.21 | 1.21 | -6.92 | 0.91 | 9.64 | 0.84 | -2.33 | 0.04 | 0.0 | 265.92 | 0 |
| 2015 (2) | -13.11 | 0 | 10.2 | 0 | -2.02 | 0 | 0.14 | 133.33 | -2.91 | 0 | 0.45 | -86.84 | 2.35 | 0 | 0.63 | -89.23 | 1.3 | 0 | 0.83 | 0 | 0.86 | 11.69 | 0.04 | -20.0 | -757.80 | 0 |
| 2014 (1) | 1.95 | 0 | -0.35 | 0 | 1.66 | 0 | 0.06 | 50.0 | 1.6 | 0 | 3.42 | 210.91 | -1.62 | 0 | 5.85 | 133.91 | -1.72 | 0 | -1.59 | 0 | 0.77 | 20.31 | 0.05 | -16.67 | 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) | 8.36 | 3085.71 | 28.22 | -6.3 | -23.77 | 39.36 | -2.15 | -158.11 | -195.13 | -1.23 | -206.96 | -925.0 | 2.06 | 138.36 | 153.23 | 0.12 | -7.69 | -71.43 | 0 | 0 | 0 | 0.60 | -23.9 | -78.65 | 0.33 | 1200.0 | 65.0 | 0.99 | 1314.29 | 241.38 | 0.27 | 0.0 | 125.0 | 0.01 | 0.0 | 0.0 | 658.27 | 922.83 | -57.6 |
| 24Q2 (19) | -0.28 | 90.97 | 86.0 | -5.09 | -166.45 | -1205.13 | 3.7 | 405.79 | 120.24 | 1.15 | 296.55 | 3933.33 | -5.37 | -217.76 | -124.69 | 0.13 | 85.71 | 333.33 | 0 | 0 | 0 | 0.79 | 69.78 | 257.64 | -0.03 | 96.97 | -103.7 | 0.07 | 107.07 | -92.22 | 0.27 | 0.0 | 107.69 | 0.01 | 0.0 | 0.0 | -80.00 | 0 | 58.4 |
| 24Q1 (18) | -3.1 | -31.36 | -269.05 | 7.66 | 503.15 | 15220.0 | -1.21 | -650.0 | -572.22 | 0.29 | 583.33 | -25.64 | 4.56 | 518.35 | 677.22 | 0.07 | -77.42 | 250.0 | 0 | 0 | 0 | 0.47 | -77.67 | 136.98 | -0.99 | -512.5 | -23.75 | -0.99 | -430.0 | -20.73 | 0.27 | 58.82 | 170.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -2.36 | -136.2 | -34.86 | 1.27 | 112.22 | -70.8 | 0.22 | -90.27 | 114.57 | -0.06 | 50.0 | -119.35 | -1.09 | 71.83 | -141.92 | 0.31 | -26.19 | 0.0 | 0 | 0 | 0 | 2.09 | -25.99 | -26.6 | 0.24 | 20.0 | -50.0 | 0.3 | 3.45 | -30.23 | 0.17 | 41.67 | 70.0 | 0.01 | 0.0 | 0 | -491.67 | -131.67 | -48.9 |
| 23Q3 (16) | 6.52 | 426.0 | 207.55 | -10.39 | -2564.1 | -4056.0 | 2.26 | 34.52 | 0.0 | -0.12 | -300.0 | -180.0 | -3.87 | -61.92 | -306.95 | 0.42 | 1300.0 | 500.0 | 0 | 0 | 0 | 2.82 | 1174.95 | 510.07 | 0.2 | -75.31 | 0 | 0.29 | -67.78 | 3000.0 | 0.12 | -7.69 | 33.33 | 0.01 | 0.0 | 0 | 1552.38 | 907.24 | -41.42 |
| 23Q2 (15) | -2.0 | -138.1 | -640.74 | -0.39 | -880.0 | 29.09 | 1.68 | 1033.33 | 8500.0 | -0.03 | -107.69 | -109.38 | -2.39 | -202.53 | -191.46 | 0.03 | 50.0 | -50.0 | 0 | 0 | 0 | 0.22 | 12.5 | -58.22 | 0.81 | 201.25 | 2800.0 | 0.9 | 209.76 | 600.0 | 0.13 | 30.0 | 44.44 | 0.01 | 0 | 0 | -192.31 | 0 | 0 |
| 23Q1 (14) | -0.84 | 52.0 | 64.1 | 0.05 | -98.85 | -85.29 | -0.18 | 88.08 | 14.29 | 0.39 | 25.81 | 136.79 | -0.79 | -130.38 | 60.5 | 0.02 | -93.55 | -33.33 | 0 | 0 | 0 | 0.20 | -93.09 | -41.79 | -0.8 | -266.67 | -433.33 | -0.82 | -290.7 | -485.71 | 0.1 | 0.0 | 11.11 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -1.75 | -182.55 | -361.19 | 4.35 | 1840.0 | 712.68 | -1.51 | -166.81 | -544.12 | 0.31 | 106.67 | -62.2 | 2.6 | 39.04 | 6600.0 | 0.31 | 342.86 | 1450.0 | 0 | 0 | 0 | 2.84 | 515.12 | 1414.45 | 0.48 | 0 | 226.32 | 0.43 | 4400.0 | 193.48 | 0.1 | 11.11 | 11.11 | 0 | 0 | -100.0 | -330.19 | -112.46 | 0 |
| 22Q3 (12) | 2.12 | 885.19 | 315.69 | -0.25 | 54.55 | 88.48 | 2.26 | 11400.0 | 4620.0 | 0.15 | -53.12 | 314.29 | 1.87 | 328.05 | 212.65 | 0.07 | 16.67 | -53.33 | 0 | 0 | 100.0 | 0.46 | -12.69 | -64.8 | 0 | 100.0 | -100.0 | -0.01 | 94.44 | -104.17 | 0.09 | 0.0 | 12.5 | 0 | 0 | -100.0 | 2650.00 | 0 | 1614.71 |
| 22Q2 (11) | -0.27 | 88.46 | 28.95 | -0.55 | -261.76 | 72.77 | -0.02 | 90.48 | -100.62 | 0.32 | 130.19 | -43.86 | -0.82 | 59.0 | 65.83 | 0.06 | 100.0 | 20.0 | 0 | 0 | -100.0 | 0.53 | 56.75 | -7.75 | -0.03 | 80.0 | -107.69 | -0.18 | -28.57 | -154.55 | 0.09 | 0.0 | 28.57 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -2.34 | -449.25 | 4.1 | 0.34 | 147.89 | 3.03 | -0.21 | -161.76 | -333.33 | -1.06 | -229.27 | 31.17 | -2.0 | -4900.0 | 5.21 | 0.03 | 50.0 | -25.0 | 0 | 0 | 0 | 0.34 | 79.9 | -55.32 | -0.15 | 60.53 | -139.47 | -0.14 | 69.57 | -160.87 | 0.09 | 0.0 | 28.57 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 0.67 | 31.37 | -85.27 | -0.71 | 67.28 | 69.53 | 0.34 | 780.0 | 116.75 | 0.82 | 1271.43 | 331.58 | -0.04 | 97.59 | -101.8 | 0.02 | -86.67 | 0.0 | 0 | 100.0 | -100.0 | 0.19 | -85.7 | -30.8 | -0.38 | -218.75 | 86.03 | -0.46 | -291.67 | 87.96 | 0.09 | 12.5 | 50.0 | 0.01 | 0.0 | -75.0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 0.51 | 234.21 | 132.08 | -2.17 | -7.43 | -214.21 | -0.05 | -101.56 | 99.64 | -0.07 | -112.28 | 98.14 | -1.66 | 30.83 | -635.48 | 0.15 | 200.0 | 1400.0 | -0.01 | -112.5 | 0 | 1.31 | 128.81 | 642.12 | 0.32 | -17.95 | 105.64 | 0.24 | -27.27 | 104.62 | 0.08 | 14.29 | 33.33 | 0.01 | 0.0 | 0.0 | 154.55 | 266.75 | 0 |
| 21Q2 (7) | -0.38 | 84.43 | -101.04 | -2.02 | -712.12 | -631.58 | 3.21 | 3466.67 | 141.15 | 0.57 | 137.01 | 2750.0 | -2.4 | -13.74 | -106.51 | 0.05 | 25.0 | 0 | 0.08 | 0 | -11.11 | 0.57 | -24.08 | 0 | 0.39 | 2.63 | -98.03 | 0.33 | 43.48 | -98.27 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -92.68 | 88.22 | -148.72 |
| 21Q1 (6) | -2.44 | -153.63 | 21.29 | 0.33 | 114.16 | -28.26 | 0.09 | 104.43 | -96.02 | -1.54 | -910.53 | -716.0 | -2.11 | -195.05 | 20.08 | 0.04 | 100.0 | 0.0 | 0 | -100.0 | -100.0 | 0.76 | 178.64 | 86.2 | 0.38 | 113.97 | 442.86 | 0.23 | 106.02 | 2200.0 | 0.07 | 16.67 | -12.5 | 0.01 | -75.0 | 0.0 | -787.10 | 0 | 74.61 |
| 20Q4 (5) | 4.55 | 386.16 | 975.0 | -2.33 | -222.63 | -308.04 | -2.03 | 85.53 | -347.56 | 0.19 | 105.05 | 290.0 | 2.22 | 616.13 | 270.0 | 0.02 | 100.0 | 0 | 0.07 | 0 | -97.72 | 0.27 | 53.32 | 0 | -2.72 | 52.03 | -9166.67 | -3.82 | 26.4 | -2147.06 | 0.06 | 0.0 | -33.33 | 0.04 | 300.0 | 100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -1.59 | -104.36 | 0.0 | 1.9 | 400.0 | 0.0 | -14.03 | -79.87 | 0.0 | -3.76 | -18900.0 | 0.0 | 0.31 | -99.16 | 0.0 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.18 | 0 | 0.0 | -5.67 | -128.61 | 0.0 | -5.19 | -127.19 | 0.0 | 0.06 | -14.29 | 0.0 | 0.01 | -50.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 36.49 | 1277.1 | 0.0 | 0.38 | -17.39 | 0.0 | -7.8 | -445.13 | 0.0 | 0.02 | -92.0 | 0.0 | 36.87 | 1496.59 | 0.0 | 0 | -100.0 | 0.0 | 0.09 | 800.0 | 0.0 | -0.00 | -100.0 | 0.0 | 19.82 | 28214.29 | 0.0 | 19.09 | 190800.0 | 0.0 | 0.07 | -12.5 | 0.0 | 0.02 | 100.0 | 0.0 | 190.25 | 106.14 | 0.0 |
| 20Q1 (2) | -3.1 | -496.15 | 0.0 | 0.46 | -58.93 | 0.0 | 2.26 | 175.61 | 0.0 | 0.25 | 350.0 | 0.0 | -2.64 | -540.0 | 0.0 | 0.04 | 0 | 0.0 | 0.01 | -99.67 | 0.0 | 0.41 | 0 | 0.0 | 0.07 | 133.33 | 0.0 | 0.01 | 105.88 | 0.0 | 0.08 | -11.11 | 0.0 | 0.01 | -50.0 | 0.0 | -3100.00 | 0 | 0.0 |
| 19Q4 (1) | -0.52 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
