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) | 5.12 | 0 | -3.36 | 0 | -3.29 | 0 | 0.47 | 88.0 | 1.76 | 0 | 0.2 | 150.0 | 0.06 | 0 | 0.79 | 232.71 | -1.89 | 0 | -0.37 | 0 | 1.29 | -3.73 | 0.03 | -57.14 | 538.95 | 0 |
| 2022 (9) | -3.14 | 0 | 3.0 | -69.01 | -1.8 | 0 | 0.25 | 0 | -0.14 | 0 | 0.08 | -57.89 | -0.04 | 0 | 0.24 | -68.95 | -0.9 | 0 | 0.95 | -75.7 | 1.34 | -24.29 | 0.07 | -46.15 | -133.05 | 0 |
| 2021 (8) | -3.48 | 0 | 9.68 | 0 | 2.18 | -47.6 | -3.69 | 0 | 6.2 | 0 | 0.19 | -92.31 | 0.05 | 400.0 | 0.76 | -89.84 | -6.32 | 0 | 3.91 | 0 | 1.77 | 3.51 | 0.13 | 0.0 | -59.90 | 0 |
| 2020 (7) | -4.81 | 0 | -2.35 | 0 | 4.16 | -33.76 | -0.16 | 0 | -7.16 | 0 | 2.47 | 11.76 | 0.01 | -90.91 | 7.51 | 15.23 | -5.03 | 0 | -4.35 | 0 | 1.71 | 4.27 | 0.13 | 30.0 | 0.00 | 0 |
| 2019 (6) | -0.87 | 0 | -1.74 | 0 | 6.28 | 386.82 | -0.11 | 0 | -2.61 | 0 | 2.21 | -70.3 | 0.11 | -57.69 | 6.51 | -71.97 | -3.81 | 0 | -3.39 | 0 | 1.64 | 173.33 | 0.1 | 25.0 | 0.00 | 0 |
| 2018 (5) | -6.98 | 0 | -2.87 | 0 | 1.29 | 74.32 | -0.42 | 0 | -9.85 | 0 | 7.44 | 66.82 | 0.26 | 333.33 | 23.24 | 74.01 | -3.18 | 0 | -2.21 | 0 | 0.6 | -3.23 | 0.08 | -20.0 | 0.00 | 0 |
| 2017 (4) | 1.34 | 4.69 | -4.05 | 0 | 0.74 | 0 | 0.12 | 0 | -2.71 | 0 | 4.46 | 11.78 | 0.06 | 0 | 13.35 | 22.02 | -2.07 | 0 | -2.05 | 0 | 0.62 | -10.14 | 0.1 | -33.33 | 0.00 | 0 |
| 2016 (3) | 1.28 | 0 | 24.14 | 167.04 | -24.06 | 0 | -0.06 | 0 | 25.42 | 191.85 | 3.99 | 2000.0 | -0.38 | 0 | 10.94 | 2354.22 | -1.77 | 0 | 1.61 | 0 | 0.69 | -41.03 | 0.15 | -31.82 | 52.24 | 0 |
| 2015 (2) | -0.33 | 0 | 9.04 | -2.48 | -11.99 | 0 | 0.26 | -74.26 | 8.71 | 18.34 | 0.19 | -94.17 | -0.01 | 0 | 0.45 | -92.98 | -2.24 | 0 | -1.51 | 0 | 1.17 | -18.18 | 0.22 | -4.35 | 0.00 | 0 |
| 2014 (1) | -1.91 | 0 | 9.27 | 0 | -4.01 | 0 | 1.01 | 0 | 7.36 | 36.55 | 3.26 | 539.22 | -0.02 | 0 | 6.35 | 1002.91 | -3.99 | 0 | -2.42 | 0 | 1.43 | -15.38 | 0.23 | -14.81 | 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) | -0.24 | -26.32 | -109.27 | -5.64 | -733.71 | -82.52 | -0.36 | 0.0 | 84.35 | -0.05 | -400.0 | -225.0 | -5.88 | -940.0 | -1076.0 | 0.01 | -80.0 | -75.0 | 0 | 0 | 0 | 0.31 | -83.99 | -67.68 | -0.72 | 31.43 | 7.69 | -0.75 | -600.0 | -525.0 | 0.23 | -4.17 | -28.12 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.19 | 42.42 | -112.42 | 0.89 | 221.92 | 456.25 | -0.36 | 0.0 | 0.0 | -0.01 | 83.33 | -103.23 | 0.7 | 166.04 | -58.58 | 0.05 | -28.57 | -37.5 | 0 | 0 | -100.0 | 1.95 | -34.69 | 95.77 | -1.05 | -11.7 | -425.0 | 0.15 | 122.06 | 250.0 | 0.24 | -4.0 | -25.0 | 0.01 | 0.0 | 0.0 | -47.50 | 0 | -107.14 |
| 24Q1 (18) | -0.33 | -130.28 | -266.67 | -0.73 | -108.57 | -942.86 | -0.36 | -2.86 | -33.33 | -0.06 | -20.0 | -133.33 | -1.06 | -243.24 | -562.5 | 0.07 | 800.0 | -22.22 | 0 | 0 | -100.0 | 2.98 | 841.7 | 254.47 | -0.94 | 13.76 | -652.94 | -0.68 | -161.54 | -718.18 | 0.25 | -21.88 | -21.88 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 1.09 | -57.92 | -48.34 | -0.35 | 88.67 | -600.0 | -0.35 | 84.78 | 64.29 | -0.05 | -225.0 | -125.0 | 0.74 | 248.0 | -64.08 | -0.01 | -125.0 | 0 | 0 | 0 | 100.0 | -0.40 | -141.67 | 0 | -1.09 | -39.74 | -301.85 | -0.26 | -116.67 | -153.06 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1557.14 | 26.25 | 505.15 |
| 23Q3 (16) | 2.59 | 69.28 | 249.71 | -3.09 | -2031.25 | -6080.0 | -2.3 | -538.89 | -25.0 | 0.04 | -87.1 | -86.67 | -0.5 | -129.59 | 71.91 | 0.04 | -50.0 | -20.0 | 0 | -100.0 | -100.0 | 0.96 | -3.01 | 106.07 | -0.78 | -290.0 | -2500.0 | -0.12 | -20.0 | -114.81 | 0.32 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | 1233.33 | 85.4 | 926.97 |
| 23Q2 (15) | 1.53 | 1800.0 | 321.74 | 0.16 | 328.57 | -76.47 | -0.36 | -33.33 | -300.0 | 0.31 | 72.22 | 675.0 | 1.69 | 1156.25 | 17000.0 | 0.08 | -11.11 | 0 | 0.03 | 0.0 | 0 | 0.99 | 18.26 | 0 | -0.2 | -217.65 | 67.21 | -0.1 | -190.91 | -132.26 | 0.32 | 0.0 | -5.88 | 0.01 | 0.0 | -50.0 | 665.22 | 3352.17 | 745.94 |
| 23Q1 (14) | -0.09 | -104.27 | 96.83 | -0.07 | -40.0 | -102.89 | -0.27 | 72.45 | -124.11 | 0.18 | -10.0 | 162.07 | -0.16 | -107.77 | 61.9 | 0.09 | 0 | 350.0 | 0.03 | 160.0 | 400.0 | 0.84 | 0 | 161.34 | 0.17 | -68.52 | 121.25 | 0.11 | -77.55 | 116.67 | 0.32 | 0.0 | -5.88 | 0.01 | 0.0 | -50.0 | -20.45 | -107.95 | 0 |
| 22Q4 (13) | 2.11 | 221.97 | 238.82 | -0.05 | 0.0 | -100.52 | -0.98 | 46.74 | -180.99 | 0.2 | -33.33 | 105.62 | 2.06 | 215.73 | -74.5 | 0 | -100.0 | -100.0 | -0.05 | -350.0 | -150.0 | -0.00 | -100.0 | -100.0 | 0.54 | 1900.0 | 173.97 | 0.49 | -39.51 | -94.53 | 0.32 | -5.88 | -25.58 | 0.01 | 0.0 | -66.67 | 257.32 | 272.54 | 1693.0 |
| 22Q3 (12) | -1.73 | -150.72 | 23.45 | -0.05 | -107.35 | -122.73 | -1.84 | -1944.44 | -93.68 | 0.3 | 650.0 | 330.77 | -1.78 | -17700.0 | 12.75 | 0.05 | 0 | 66.67 | 0.02 | 0 | 0.0 | 0.47 | 0 | -16.59 | -0.03 | 95.08 | 98.73 | 0.81 | 161.29 | 138.21 | 0.34 | 0.0 | -24.44 | 0.01 | -50.0 | -66.67 | -149.14 | -44.82 | 0 |
| 22Q2 (11) | -0.69 | 75.7 | -109.09 | 0.68 | -71.9 | 1460.0 | -0.09 | -108.04 | 91.59 | 0.04 | 113.79 | -42.86 | -0.01 | 97.62 | 97.37 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.61 | 23.75 | 64.74 | 0.31 | 146.97 | 118.34 | 0.34 | 0.0 | -22.73 | 0.02 | 0.0 | -33.33 | -102.99 | 0 | 0 |
| 22Q1 (10) | -2.84 | -86.84 | -543.75 | 2.42 | -74.79 | 2788.89 | 1.12 | -7.44 | -62.54 | -0.29 | 91.85 | -314.29 | -0.42 | -105.2 | -176.36 | 0.02 | 100.0 | -77.78 | -0.01 | 50.0 | -120.0 | 0.32 | 102.89 | -74.92 | -0.8 | -9.59 | 46.31 | -0.66 | -107.37 | 46.77 | 0.34 | -20.93 | -22.73 | 0.02 | -33.33 | -33.33 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -1.52 | 32.74 | -258.33 | 9.6 | 4263.64 | 3300.0 | 1.21 | 227.37 | 706.67 | -3.56 | -2638.46 | -1718.18 | 8.08 | 496.08 | 1124.24 | 0.01 | -66.67 | -96.67 | -0.02 | -200.0 | -300.0 | 0.16 | -71.74 | -94.76 | -0.73 | 69.07 | 38.66 | 8.95 | 522.17 | 821.77 | 0.43 | -4.44 | -6.52 | 0.03 | 0.0 | 0.0 | -16.15 | 0 | 0 |
| 21Q3 (8) | -2.26 | -584.85 | 40.37 | 0.22 | 540.0 | 540.0 | -0.95 | 11.21 | -143.18 | -0.13 | -285.71 | 50.0 | -2.04 | -436.84 | 46.88 | 0.03 | -40.0 | -95.77 | 0.02 | 0 | -95.56 | 0.56 | -29.91 | -90.99 | -2.36 | -36.42 | -156.52 | -2.12 | -25.44 | -155.42 | 0.45 | 2.27 | 12.5 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.33 | -151.56 | 65.26 | -0.05 | 44.44 | 91.23 | -1.07 | -135.79 | -176.43 | 0.07 | 200.0 | 275.0 | -0.38 | -169.09 | 75.0 | 0.05 | -44.44 | -28.57 | 0 | -100.0 | 100.0 | 0.80 | -37.6 | -20.8 | -1.73 | -16.11 | -30.08 | -1.69 | -36.29 | -96.51 | 0.44 | 0.0 | 4.76 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.64 | -33.33 | 162.75 | -0.09 | 70.0 | 93.71 | 2.99 | 1893.33 | 647.5 | -0.07 | -131.82 | 12.5 | 0.55 | -16.67 | 122.45 | 0.09 | -70.0 | -93.57 | 0.05 | 400.0 | 400.0 | 1.28 | -57.61 | -95.74 | -1.49 | -25.21 | 6.29 | -1.24 | 0.0 | 12.68 | 0.44 | -4.35 | 4.76 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.96 | 125.33 | -57.33 | -0.3 | -500.0 | 71.7 | 0.15 | -93.18 | -85.85 | 0.22 | 184.62 | 222.22 | 0.66 | 117.19 | -44.54 | 0.3 | -57.75 | -72.22 | 0.01 | -97.78 | -50.0 | 3.02 | -51.4 | -79.36 | -1.19 | -29.35 | -20.2 | -1.24 | -49.4 | -33.33 | 0.46 | 15.0 | 9.52 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -3.79 | -298.95 | 0.0 | -0.05 | 91.23 | 0.0 | 2.2 | 57.14 | 0.0 | -0.26 | -550.0 | 0.0 | -3.84 | -152.63 | 0.0 | 0.71 | 914.29 | 0.0 | 0.45 | 197.83 | 0.0 | 6.22 | 516.04 | 0.0 | -0.92 | 30.83 | 0.0 | -0.83 | 3.49 | 0.0 | 0.4 | -4.76 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.95 | 6.86 | 0.0 | -0.57 | 60.14 | 0.0 | 1.4 | 250.0 | 0.0 | -0.04 | 50.0 | 0.0 | -1.52 | 37.96 | 0.0 | 0.07 | -95.0 | 0.0 | -0.46 | -4700.0 | 0.0 | 1.01 | -96.65 | 0.0 | -1.33 | 16.35 | 0.0 | -0.86 | 39.44 | 0.0 | 0.42 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -1.02 | -145.33 | 0.0 | -1.43 | -34.91 | 0.0 | 0.4 | -62.26 | 0.0 | -0.08 | 55.56 | 0.0 | -2.45 | -305.88 | 0.0 | 1.4 | 29.63 | 0.0 | 0.01 | -50.0 | 0.0 | 30.11 | 105.46 | 0.0 | -1.59 | -60.61 | 0.0 | -1.42 | -52.69 | 0.0 | 0.42 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 2.25 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 14.65 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
