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) | -8.64 | 0 | -0.15 | 0 | 0 | 0 | 0.24 | -96.21 | -8.79 | 0 | 0 | 0 | 0.01 | 0 | 0.00 | 0 | 0 | 0 | 8.76 | 0 | 0 | 0 | 0 | 0 | -98.63 | 0 |
| 2022 (9) | 13.6 | 0 | -0.09 | 0 | 0 | 0 | 6.34 | 0 | 13.51 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | -2.25 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -5.28 | 0 | -0.19 | 0 | 0 | 0 | -5.87 | 0 | -5.47 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.03 | 49.89 | 0 | 0 | 0 | 0 | -75.11 | 0 |
| 2020 (7) | -2.18 | 0 | -0.27 | 0 | 0 | 0 | -0.99 | 0 | -2.45 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.69 | 244.85 | 0 | 0 | 0 | 0 | -46.48 | 0 |
| 2019 (6) | 0.77 | -74.75 | -0.09 | 0 | 0 | 0 | 0 | 0 | 0.68 | -83.41 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.36 | -69.44 | 0 | 0 | 0 | 0 | 56.62 | -17.39 |
| 2018 (5) | 3.05 | 0 | 1.05 | 0 | 0 | 0 | -3.63 | 0 | 4.1 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.45 | 253.17 | 0 | 0 | 0 | 0 | 68.54 | 0 |
| 2017 (4) | -2.53 | 0 | -0.23 | 0 | 0 | 0 | -0.86 | 0 | -2.76 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.26 | -34.38 | 0 | 0 | 0 | 0 | -200.79 | 0 |
| 2016 (3) | -1.26 | 0 | -0.07 | 0 | 0 | 0 | 0.94 | 0 | -1.33 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.92 | 585.71 | 0 | 0 | 0 | 0 | -65.62 | 0 |
| 2015 (2) | -6.84 | 0 | 1.31 | 1210.0 | 0 | 0 | -1.6 | 0 | -5.53 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.28 | 0 | 0 | 0 | 0 | 0 | -2442.86 | 0 |
| 2014 (1) | 2.22 | 0 | 0.1 | -93.51 | 0 | 0 | 0.56 | 0 | 2.32 | 125.24 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -0.32 | 0 | 0 | 0 | 0 | 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) | 2.05 | 161.93 | 327.08 | -0.01 | 0 | 66.67 | 0 | 0 | 0 | -1.44 | -469.23 | -1209.09 | 2.04 | 161.63 | 353.33 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.16 | -96.87 | 102.58 | 0 | 0 | 0 | 0 | 0 | 0 | 1281.25 | 2078.0 | 0 |
| 24Q2 (19) | -3.31 | -347.3 | -150.76 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.39 | 254.55 | 0 | -3.31 | -347.3 | -141.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.11 | 57.23 | -40.72 | 0 | 0 | 0 | 0 | 0 | 0 | -64.77 | -184.48 | -323.0 |
| 24Q1 (18) | -0.74 | 75.42 | 84.52 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.11 | 1200.0 | -70.27 | -0.74 | 75.9 | 84.52 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.25 | 47.73 | -21.5 | 0 | 0 | 0 | 0 | 0 | 0 | -22.77 | 83.36 | 80.28 |
| 23Q4 (17) | -3.01 | -727.08 | -238.71 | -0.06 | -100.0 | -200.0 | 0 | 0 | 0 | -0.01 | 90.91 | -106.25 | -3.07 | -782.22 | -242.79 | 0 | 0 | 0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.2 | 135.43 | 340.0 | 0 | 0 | 0 | 0 | 0 | 0 | -136.82 | 0 | -131.52 |
| 23Q3 (16) | 0.48 | 136.36 | -90.18 | -0.03 | 40.0 | 0 | 0 | 0 | 0 | -0.11 | 0 | 80.0 | 0.45 | 132.85 | -90.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -6.21 | -172.04 | -1013.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (15) | -1.32 | 72.38 | -124.18 | -0.05 | 0 | 0.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -1.37 | 71.34 | -125.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.62 | 108.21 | 312.84 | 0 | 0 | 0 | 0 | 0 | 0 | -15.31 | 86.74 | 0 |
| 23Q1 (14) | -4.78 | -320.28 | -546.73 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.37 | 131.25 | -94.38 | -4.78 | -322.33 | -555.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.14 | 728.0 | 567.74 | 0 | 0 | 0 | 0 | 0 | 0 | -115.46 | -126.6 | -166.9 |
| 22Q4 (13) | 2.17 | -55.62 | 7333.33 | -0.02 | 0 | 60.0 | 0 | 0 | 0 | 0.16 | 129.09 | 102.69 | 2.15 | -56.03 | 2787.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.5 | -26.47 | -73.96 | 0 | 0 | 0 | 0 | 0 | 0 | 434.00 | -39.65 | 27876.0 |
| 22Q3 (12) | 4.89 | -10.44 | 631.52 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.55 | -466.67 | 27.63 | 4.89 | -9.61 | 609.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.68 | 116.79 | 326.67 | 0 | 0 | 0 | 0 | 0 | 0 | 719.12 | 0 | 0 |
| 22Q2 (11) | 5.46 | 410.28 | 316.67 | -0.05 | -150.0 | -66.67 | 0 | 0 | 0 | 0.15 | -97.72 | 850.0 | 5.41 | 415.24 | 312.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -4.05 | -753.23 | -198.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 1.07 | 3666.67 | 159.12 | -0.02 | 60.0 | 71.43 | 0 | 0 | 0 | 6.58 | 210.77 | 674.12 | 1.05 | 1412.5 | 155.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.62 | -67.71 | -52.31 | 0 | 0 | 0 | 0 | 0 | 0 | 172.58 | 11145.16 | 223.95 |
| 21Q4 (9) | -0.03 | 96.74 | 97.95 | -0.05 | -25.0 | -25.0 | 0 | 0 | 0 | -5.94 | -681.58 | -255.91 | -0.08 | 91.67 | 94.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.92 | 740.0 | -19.67 | 0 | 0 | 0 | 0 | 0 | 0 | -1.56 | 0 | 97.44 |
| 21Q3 (8) | -0.92 | 63.49 | 59.65 | -0.04 | -33.33 | 75.0 | 0 | 0 | 0 | -0.76 | -3700.0 | 84.13 | -0.96 | 62.35 | 60.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.3 | -107.3 | -130.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (7) | -2.52 | -39.23 | -29.23 | -0.03 | 57.14 | 62.5 | 0 | 0 | 0 | -0.02 | -102.35 | -200.0 | -2.55 | -35.64 | -25.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.11 | 216.15 | 7.03 | 0 | 0 | 0 | 0 | 0 | 0 | -61.31 | 55.96 | -20.74 |
| 21Q1 (6) | -1.81 | -23.97 | -151.42 | -0.07 | -75.0 | -800.0 | 0 | 0 | 0 | 0.85 | -77.69 | -1.16 | -1.88 | -25.33 | -153.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.3 | -45.61 | 151.38 | 0 | 0 | 0 | 0 | 0 | 0 | -139.23 | -127.92 | 0 |
| 20Q4 (5) | -1.46 | 35.96 | -3750.0 | -0.04 | 75.0 | -100.0 | 0 | 0 | 0 | 3.81 | 179.54 | 7720.0 | -1.5 | 38.52 | -7600.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.39 | 139.0 | 953.57 | 0 | 0 | 0 | 0 | 0 | 0 | -61.09 | 73.21 | 0 |
| 20Q3 (4) | -2.28 | -16.92 | 0.0 | -0.16 | -100.0 | 0.0 | 0 | 0 | 0.0 | -4.79 | -24050.0 | 0.0 | -2.44 | -20.2 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.0 | -73.96 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -228.00 | -348.98 | 0.0 |
| 20Q2 (3) | -1.95 | -155.4 | 0.0 | -0.08 | -900.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | -97.67 | 0.0 | -2.03 | -157.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.84 | 251.78 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -50.78 | 0 | 0.0 |
| 20Q1 (2) | 3.52 | 8700.0 | 0.0 | 0.01 | 150.0 | 0.0 | 0 | 0 | 0.0 | 0.86 | 1820.0 | 0.0 | 3.53 | 17550.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -2.53 | -803.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
