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) | -2.63 | 0 | 1.14 | -46.98 | 1.4 | 0 | 0.02 | 0 | -1.49 | 0 | 1.57 | -28.64 | 0 | 0 | 19.05 | -32.1 | -4.37 | 0 | 0.61 | 0 | 1.09 | -4.39 | 0.02 | 0.0 | -152.91 | 0 |
| 2022 (9) | -0.28 | 0 | 2.15 | 0 | -1.33 | 0 | -0.12 | 0 | 1.87 | 0 | 2.2 | 16.4 | 0 | 0 | 28.06 | 53.37 | -1.31 | 0 | -0.33 | 0 | 1.14 | 1.79 | 0.02 | 100.0 | -33.73 | 0 |
| 2021 (8) | 0.78 | 11.43 | -2.07 | 0 | -0.31 | 0 | -0.14 | 0 | -1.29 | 0 | 1.89 | 6.18 | 0 | 0 | 18.30 | -10.47 | 0.99 | 253.57 | 0.51 | 0 | 1.12 | 20.43 | 0.01 | 0.0 | 47.56 | 0 |
| 2020 (7) | 0.7 | 0 | -1.86 | 0 | 2.63 | -14.05 | 0.18 | 800.0 | -1.16 | 0 | 1.78 | -21.93 | 0 | 0 | 20.44 | -34.48 | 0.28 | 0 | -1.02 | 0 | 0.93 | 8.14 | 0.01 | -50.0 | 0.00 | 0 |
| 2019 (6) | -0.5 | 0 | -2.6 | 0 | 3.06 | 0 | 0.02 | 0 | -3.1 | 0 | 2.28 | -18.28 | 0 | 0 | 31.19 | 14.36 | -1.2 | 0 | -1.7 | 0 | 0.86 | 3.61 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | 4.68 | 0 | -3.15 | 0 | -0.87 | 0 | -0.03 | 0 | 1.53 | 0 | 2.79 | 37.44 | 0 | 0 | 27.27 | 44.29 | 0.59 | -32.18 | -0.25 | 0 | 0.83 | 0.0 | 0.02 | -33.33 | 780.00 | 0 |
| 2017 (4) | -1.67 | 0 | -2.34 | 0 | 4.32 | 517.14 | 0.05 | 150.0 | -4.01 | 0 | 2.03 | -0.49 | 0 | 0 | 18.90 | -0.4 | 0.87 | -21.62 | 0.32 | -13.51 | 0.83 | 2.47 | 0.03 | 50.0 | -141.53 | 0 |
| 2016 (3) | 1.31 | -25.57 | -2.39 | 0 | 0.7 | 0 | 0.02 | -33.33 | -1.08 | 0 | 2.04 | 19.3 | 0 | 0 | 18.98 | 19.19 | 1.11 | 24.72 | 0.37 | 117.65 | 0.81 | -1.22 | 0.02 | 100.0 | 109.17 | -37.97 |
| 2015 (2) | 1.76 | 0 | -2.25 | 0 | -0.77 | 0 | 0.03 | -70.0 | -0.49 | 0 | 1.71 | 6.88 | 0 | 0 | 15.92 | 3.19 | 0.89 | 102.27 | 0.17 | 240.0 | 0.82 | 1.23 | 0.01 | 0.0 | 176.00 | 0 |
| 2014 (1) | -0.33 | 0 | -1.42 | 0 | 2.04 | 126.67 | 0.1 | 150.0 | -1.75 | 0 | 1.6 | 95.12 | 0 | 0 | 15.43 | 69.91 | 0.44 | 0 | 0.05 | 0 | 0.81 | 9.46 | 0.01 | -66.67 | -37.93 | 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) | 0.02 | 103.17 | 102.25 | -0.65 | -4.84 | -145.45 | 0.1 | -85.51 | -80.39 | 0.06 | 150.0 | 130.0 | -0.63 | 49.6 | -216.67 | 0.62 | 37.78 | 44.19 | 0 | 0 | 0 | 22.30 | 24.4 | 4.77 | -0.12 | 70.73 | 92.21 | 0.03 | 110.0 | -97.12 | 0.31 | 3.33 | 10.71 | 0 | 0 | -100.0 | 5.88 | 0 | 108.79 |
| 24Q2 (19) | -0.63 | -362.5 | -65.79 | -0.62 | -29.17 | 17.33 | 0.69 | -40.0 | -20.69 | -0.12 | -400.0 | 84.62 | -1.25 | -420.83 | -10.62 | 0.45 | 40.62 | -41.56 | 0 | 0 | 0 | 17.93 | 24.94 | -49.94 | -0.41 | 12.77 | 46.75 | -0.3 | 0.0 | -119.87 | 0.3 | 3.45 | 15.38 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | 0.24 | 153.33 | 126.37 | -0.48 | -308.7 | -300.0 | 1.15 | 622.73 | 379.17 | 0.04 | -97.1 | 110.53 | -0.24 | -9.09 | 64.18 | 0.32 | 455.56 | -31.91 | 0 | 0 | 0 | 14.35 | 442.8 | -41.07 | -0.47 | 58.04 | 50.0 | -0.3 | 78.72 | 42.31 | 0.29 | 0.0 | 11.54 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.45 | 49.44 | -120.09 | 0.23 | -83.92 | -30.3 | -0.22 | -143.14 | 92.54 | 1.38 | 790.0 | 575.86 | -0.22 | -140.74 | -108.56 | -0.09 | -120.93 | -114.75 | 0 | 0 | 0 | -4.19 | -119.66 | -112.28 | -1.12 | 27.27 | -124.0 | -1.41 | -235.58 | -540.91 | 0.29 | 3.57 | 11.54 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.89 | -134.21 | 29.92 | 1.43 | 290.67 | 448.78 | 0.51 | -41.38 | -75.24 | -0.2 | 74.36 | -385.71 | 0.54 | 147.79 | 132.14 | 0.43 | -44.16 | -15.69 | 0 | 0 | 0 | 21.29 | -40.56 | -39.9 | -1.54 | -100.0 | -92.5 | 1.04 | -31.13 | 0 | 0.28 | 7.69 | 3.7 | 0.01 | 0.0 | 0 | -66.92 | -213.45 | 85.77 |
| 23Q2 (15) | -0.38 | 58.24 | -72.73 | -0.75 | -412.5 | -211.94 | 0.87 | 262.5 | 297.73 | -0.78 | -105.26 | -343.75 | -1.13 | -68.66 | -351.11 | 0.77 | 63.83 | 97.44 | 0 | 0 | 0 | 35.81 | 47.07 | 89.17 | -0.77 | 18.09 | -450.0 | 1.51 | 390.38 | 1178.57 | 0.26 | 0.0 | -13.33 | 0.01 | 0.0 | 0 | -21.35 | 0 | 84.47 |
| 23Q1 (14) | -0.91 | -140.62 | 11.65 | 0.24 | -27.27 | -84.71 | 0.24 | 108.14 | 0 | -0.38 | -31.03 | -65.22 | -0.67 | -126.07 | -224.07 | 0.47 | -22.95 | -31.88 | 0 | 0 | 0 | 24.35 | -28.54 | -10.36 | -0.94 | -88.0 | -823.08 | -0.52 | -136.36 | -1833.33 | 0.26 | 0.0 | -13.33 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 2.24 | 276.38 | 918.18 | 0.33 | 180.49 | 176.74 | -2.95 | -243.2 | -1738.89 | -0.29 | -514.29 | -81.25 | 2.57 | 252.98 | 1323.81 | 0.61 | 19.61 | 90.62 | 0 | 0 | 0 | 34.08 | -3.78 | 161.98 | -0.5 | 37.5 | -457.14 | -0.22 | 0 | -2300.0 | 0.26 | -3.7 | -7.14 | 0.01 | 0 | 0 | 4480.00 | 1052.44 | 5805.45 |
| 22Q3 (12) | -1.27 | -477.27 | -805.56 | -0.41 | -161.19 | 35.94 | 2.06 | 568.18 | 267.86 | 0.07 | -78.12 | 133.33 | -1.68 | -473.33 | -265.22 | 0.51 | 30.77 | -7.27 | 0 | 0 | 0 | 35.42 | 87.07 | 77.08 | -0.8 | -471.43 | -407.69 | 0 | 100.0 | -100.0 | 0.27 | -10.0 | -3.57 | 0 | 0 | 0 | -470.37 | -242.09 | -1380.45 |
| 22Q2 (11) | -0.22 | 78.64 | -152.38 | 0.67 | -57.32 | 281.08 | -0.44 | 0 | -1366.67 | 0.32 | 239.13 | 1500.0 | 0.45 | -16.67 | 800.0 | 0.39 | -43.48 | -17.02 | 0 | 0 | 0 | 18.93 | -30.31 | 9.16 | -0.14 | -207.69 | -135.9 | -0.14 | -566.67 | -170.0 | 0.3 | 0.0 | 7.14 | 0 | 0 | 0 | -137.50 | 55.95 | -257.14 |
| 22Q1 (10) | -1.03 | -568.18 | -3333.33 | 1.57 | 465.12 | 349.21 | 0 | -100.0 | 100.0 | -0.23 | -43.75 | -666.67 | 0.54 | 357.14 | 181.82 | 0.69 | 115.62 | 25.45 | 0 | 0 | 0 | 27.17 | 108.83 | 19.53 | 0.13 | -7.14 | -35.0 | 0.03 | 200.0 | -66.67 | 0.3 | 7.14 | 7.14 | 0 | 0 | 0 | -312.12 | -511.43 | -3749.49 |
| 21Q4 (9) | 0.22 | 22.22 | -38.89 | -0.43 | 32.81 | 4.44 | 0.18 | -67.86 | -90.16 | -0.16 | -633.33 | -300.0 | -0.21 | 54.35 | -133.33 | 0.32 | -41.82 | -30.43 | 0 | 0 | 0 | 13.01 | -34.96 | -31.57 | 0.14 | -46.15 | 55.56 | 0.01 | -95.24 | 104.76 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 75.86 | 106.51 | -85.25 |
| 21Q3 (8) | 0.18 | -57.14 | 150.0 | -0.64 | -72.97 | -25.49 | 0.56 | 1966.67 | -33.33 | 0.03 | 50.0 | -62.5 | -0.46 | -1020.0 | 47.13 | 0.55 | 17.02 | 48.65 | 0 | 0 | 0 | 20.00 | 15.32 | 15.68 | 0.26 | -33.33 | 333.33 | 0.21 | 5.0 | 142.0 | 0.28 | 0.0 | 21.74 | 0 | 0 | 0 | 36.73 | -58.02 | 0 |
| 21Q2 (7) | 0.42 | 1500.0 | 50.0 | -0.37 | 41.27 | -236.36 | -0.03 | 97.03 | 90.62 | 0.02 | 166.67 | 112.5 | 0.05 | 107.58 | -70.59 | 0.47 | -14.55 | 161.11 | 0 | 0 | 0 | 17.34 | -23.69 | 123.53 | 0.39 | 95.0 | 50.0 | 0.2 | 122.22 | 500.0 | 0.28 | 0.0 | 33.33 | 0 | 0 | 0 | 87.50 | 1179.17 | -50.0 |
| 21Q1 (6) | -0.03 | -108.33 | -107.14 | -0.63 | -40.0 | 19.23 | -1.01 | -155.19 | -460.71 | -0.03 | -137.5 | -115.79 | -0.66 | -633.33 | -83.33 | 0.55 | 19.57 | -28.57 | 0 | 0 | 0 | 22.73 | 19.57 | -45.99 | 0.2 | 122.22 | 253.85 | 0.09 | 142.86 | 133.33 | 0.28 | 0.0 | 33.33 | 0 | 0 | 0 | -8.11 | -101.58 | 0 |
| 20Q4 (5) | 0.36 | 200.0 | 185.71 | -0.45 | 11.76 | -15.38 | 1.83 | 117.86 | 2.23 | 0.08 | 0.0 | 14.29 | -0.09 | 89.66 | 88.89 | 0.46 | 24.32 | 70.37 | 0 | 0 | 0 | 19.01 | 9.94 | 66.85 | 0.09 | 50.0 | -55.0 | -0.21 | 58.0 | -2000.0 | 0.28 | 21.74 | 33.33 | 0 | 0 | 0 | 514.29 | 0 | 344.9 |
| 20Q3 (4) | -0.36 | -228.57 | 0.0 | -0.51 | -363.64 | 0.0 | 0.84 | 362.5 | 0.0 | 0.08 | 150.0 | 0.0 | -0.87 | -611.76 | 0.0 | 0.37 | 105.56 | 0.0 | 0 | 0 | 0.0 | 17.29 | 122.85 | 0.0 | 0.06 | -76.92 | 0.0 | -0.5 | -900.0 | 0.0 | 0.23 | 9.52 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.28 | -33.33 | 0.0 | -0.11 | 85.9 | 0.0 | -0.32 | -214.29 | 0.0 | -0.16 | -184.21 | 0.0 | 0.17 | 147.22 | 0.0 | 0.18 | -76.62 | 0.0 | 0 | 0 | 0.0 | 7.76 | -81.56 | 0.0 | 0.26 | 300.0 | 0.0 | -0.05 | 81.48 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 175.00 | 0 | 0.0 |
| 20Q1 (2) | 0.42 | 200.0 | 0.0 | -0.78 | -100.0 | 0.0 | 0.28 | -84.36 | 0.0 | 0.19 | 171.43 | 0.0 | -0.36 | 55.56 | 0.0 | 0.77 | 185.19 | 0.0 | 0 | 0 | 0.0 | 42.08 | 269.34 | 0.0 | -0.13 | -165.0 | 0.0 | -0.27 | -2600.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.42 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.39 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -210.00 | 0.0 | 0.0 |
