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) | -0.56 | 0 | 0.86 | 0 | 3.94 | -25.94 | 0.02 | 0 | 0.3 | 0 | 0.71 | -29.0 | -1.24 | 0 | 2.13 | -43.76 | 1.89 | 0 | 0.46 | 0 | 0.38 | 31.03 | 0.02 | 0.0 | -65.12 | 0 |
| 2022 (9) | -0.56 | 0 | -6.89 | 0 | 5.32 | -5.17 | -0.96 | 0 | -7.45 | 0 | 1.0 | 426.32 | 0 | 0 | 3.79 | 510.97 | -1.42 | 0 | -0.78 | 0 | 0.29 | -6.45 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | -5.39 | 0 | 0.64 | 0 | 5.61 | -8.48 | -0.34 | 0 | -4.75 | 0 | 0.19 | -59.57 | -0.2 | 0 | 0.62 | -56.63 | 1.97 | -28.62 | 1.44 | -17.71 | 0.31 | -8.82 | 0.02 | 0.0 | -304.52 | 0 |
| 2020 (7) | -0.4 | 0 | -3.57 | 0 | 6.13 | 52.87 | 0.4 | 48.15 | -3.97 | 0 | 0.47 | 422.22 | -0.05 | 0 | 1.43 | 219.57 | 2.76 | 131.93 | 1.75 | 133.33 | 0.34 | 36.0 | 0.02 | 0.0 | -18.96 | 0 |
| 2019 (6) | -0.74 | 0 | -2.09 | 0 | 4.01 | 331.18 | 0.27 | 12.5 | -2.83 | 0 | 0.09 | -18.18 | -0.01 | 0 | 0.45 | -20.34 | 1.19 | 21.43 | 0.75 | -9.64 | 0.25 | 257.14 | 0.02 | 0.0 | -72.55 | 0 |
| 2018 (5) | -6.2 | 0 | -2.45 | 0 | 0.93 | -58.3 | 0.24 | 2300.0 | -8.65 | 0 | 0.11 | 266.67 | 0 | 0 | 0.56 | 318.97 | 0.98 | -44.0 | 0.83 | -35.16 | 0.07 | 0.0 | 0.02 | 0.0 | -673.91 | 0 |
| 2017 (4) | 5.55 | 2675.0 | 0.26 | 0 | 2.23 | 3616.67 | 0.01 | 0 | 5.81 | 0 | 0.03 | 0.0 | 0.43 | 0 | 0.13 | 6.17 | 1.75 | -18.98 | 1.28 | -23.35 | 0.07 | 0.0 | 0.02 | 100.0 | 405.11 | 3444.71 |
| 2016 (3) | 0.2 | 0 | -0.89 | 0 | 0.06 | 0 | -0.52 | 0 | -0.69 | 0 | 0.03 | -86.96 | -0.82 | 0 | 0.13 | -92.34 | 2.16 | 45.95 | 1.67 | 11.33 | 0.07 | 250.0 | 0.01 | 0.0 | 11.43 | 0 |
| 2015 (2) | -0.27 | 0 | -0.3 | 0 | -0.41 | 0 | -0.05 | 0 | -0.57 | 0 | 0.23 | 2200.0 | -0.05 | 0 | 1.65 | 941.1 | 1.48 | 469.23 | 1.5 | 233.33 | 0.02 | 0.0 | 0.01 | 0 | -17.65 | 0 |
| 2014 (1) | -1.71 | 0 | -1.01 | 0 | 5.43 | 0 | -0.07 | 0 | -2.72 | 0 | 0.01 | -75.0 | -1.03 | 0 | 0.16 | -93.94 | 0.26 | 0 | 0.45 | 0 | 0.02 | -84.62 | 0 | 0 | -363.83 | 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) | -2.21 | 44.75 | 15.0 | -3.51 | -705.17 | -209.35 | 10.08 | 173.17 | 1300.0 | -0.04 | 0 | 66.67 | -5.72 | -67.25 | -1037.7 | 0.05 | 266.67 | -75.0 | -1.84 | 3.16 | -18300.0 | 0.56 | 208.0 | -75.06 | -0.9 | -528.57 | -269.81 | -1.07 | -122.92 | -360.98 | 0.15 | 87.5 | 50.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | -4.0 | 2.2 | -988.89 | 0.58 | 376.19 | 200.0 | 3.69 | 685.11 | 314.61 | 0 | 100.0 | 100.0 | -3.42 | 20.47 | -2530.77 | -0.03 | -112.0 | -200.0 | -1.9 | -28.38 | -2275.0 | -0.52 | -113.81 | -209.0 | 0.21 | -30.0 | -32.26 | -0.48 | -420.0 | -300.0 | 0.08 | -20.0 | -11.11 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (18) | -4.09 | -175.74 | -7.63 | -0.21 | 87.57 | -133.33 | 0.47 | -29.85 | -71.69 | -0.02 | -140.0 | -111.76 | -4.3 | -215.9 | -10.54 | 0.25 | -28.57 | 108.33 | -1.48 | -111.43 | -228.89 | 3.76 | -23.09 | 242.42 | 0.3 | 87.5 | -66.67 | 0.15 | 155.56 | 87.5 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0 | -1573.08 | 0 | 29.63 |
| 23Q4 (17) | 5.4 | 307.69 | 118.62 | -1.69 | -152.65 | 11.05 | 0.67 | -6.94 | 1216.67 | 0.05 | 141.67 | -89.8 | 3.71 | 508.2 | 550.88 | 0.35 | 75.0 | 259.09 | -0.7 | -6900.0 | -191.67 | 4.89 | 117.53 | 267.98 | 0.16 | -69.81 | 151.61 | -0.27 | -165.85 | 74.04 | 0.09 | -10.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -2.6 | -677.78 | -17.12 | 3.21 | 653.45 | 522.37 | 0.72 | -19.1 | -80.59 | -0.12 | -50.0 | 81.82 | 0.61 | 569.23 | 120.47 | 0.2 | 566.67 | -50.0 | -0.01 | 87.5 | -103.33 | 2.25 | 371.91 | -67.08 | 0.53 | 70.97 | 192.98 | 0.41 | 70.83 | 355.56 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | -509.80 | -473.86 | 60.96 |
| 23Q2 (15) | 0.45 | 111.84 | 113.08 | -0.58 | -544.44 | 79.14 | 0.89 | -46.39 | -23.93 | -0.08 | -147.06 | 88.89 | -0.13 | 96.66 | 97.91 | 0.03 | -75.0 | -92.31 | -0.08 | 82.22 | -33.33 | 0.48 | -56.63 | -91.55 | 0.31 | -65.56 | 179.49 | 0.24 | 200.0 | 140.0 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 136.36 | 106.1 | 106.74 |
| 23Q1 (14) | -3.8 | -253.85 | -244.49 | -0.09 | 95.26 | 93.79 | 1.66 | 2866.67 | 232.0 | 0.17 | -65.31 | 342.86 | -3.89 | -782.46 | -429.66 | 0.12 | 154.55 | -71.43 | -0.45 | -87.5 | 0 | 1.10 | 137.73 | -84.24 | 0.9 | 390.32 | 742.86 | 0.08 | 107.69 | 33.33 | 0.09 | 0.0 | 80.0 | 0 | 0 | 0 | -2235.29 | 0 | -193.49 |
| 22Q4 (13) | 2.47 | 211.26 | 549.09 | -1.9 | -150.0 | -1217.65 | -0.06 | -101.62 | 93.94 | 0.49 | 174.24 | 228.95 | 0.57 | 119.13 | 250.0 | -0.22 | -155.0 | -466.67 | -0.24 | -180.0 | -200.0 | -2.91 | -142.63 | -483.16 | -0.31 | 45.61 | -149.21 | -1.04 | -1255.56 | -1585.71 | 0.09 | 12.5 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -2.22 | 35.47 | -1068.42 | -0.76 | 72.66 | -158.02 | 3.71 | 217.09 | 131.88 | -0.66 | 8.33 | -312.5 | -2.98 | 52.09 | -366.07 | 0.4 | 2.56 | 3900.0 | 0.3 | 600.0 | 257.89 | 6.83 | 21.12 | 4951.19 | -0.57 | -46.15 | -229.55 | 0.09 | -10.0 | -88.46 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | -1305.88 | 35.47 | -5673.37 |
| 22Q2 (11) | -3.44 | -230.8 | -57.08 | -2.78 | -91.72 | -1885.71 | 1.17 | 134.0 | -69.37 | -0.72 | -928.57 | -7300.0 | -6.22 | -627.12 | -166.95 | 0.39 | -7.14 | 3800.0 | -0.06 | 0 | -200.0 | 5.64 | -19.09 | 4403.03 | -0.39 | -178.57 | -188.64 | 0.1 | 66.67 | -52.38 | 0.07 | 40.0 | -30.0 | 0 | 0 | -100.0 | -2023.53 | -184.63 | -195.68 |
| 22Q1 (10) | 2.63 | 578.18 | 206.91 | -1.45 | -952.94 | -104.23 | 0.5 | 150.51 | -57.26 | -0.07 | 81.58 | -138.89 | 1.18 | 410.53 | 137.22 | 0.42 | 600.0 | 250.0 | 0 | 100.0 | 0 | 6.97 | 817.08 | 324.3 | -0.14 | -122.22 | -130.43 | 0.06 | -14.29 | -84.21 | 0.05 | -16.67 | -50.0 | 0 | 0 | 0 | 2390.91 | 665.12 | 566.52 |
| 21Q4 (9) | -0.55 | -189.47 | -113.75 | 0.17 | -87.02 | 114.05 | -0.99 | -161.88 | 72.95 | -0.38 | -137.5 | -197.44 | -0.38 | -133.93 | -113.62 | 0.06 | 500.0 | -60.0 | -0.08 | 57.89 | -500.0 | 0.76 | 462.03 | -47.24 | 0.63 | 43.18 | -42.73 | 0.07 | -91.03 | -89.39 | 0.06 | 0.0 | -40.0 | 0 | 0 | 0 | -423.08 | -1770.45 | -180.38 |
| 21Q3 (8) | -0.19 | 91.32 | -1800.0 | 1.31 | 1035.71 | 419.51 | 1.6 | -58.12 | -57.45 | -0.16 | -1700.0 | -300.0 | 1.12 | 148.07 | 366.67 | 0.01 | 0.0 | -96.88 | -0.19 | -416.67 | -171.43 | 0.14 | 7.97 | -95.28 | 0.44 | 0.0 | -54.17 | 0.78 | 271.43 | 14.71 | 0.06 | -40.0 | -25.0 | 0 | -100.0 | -100.0 | -22.62 | 96.69 | -1641.67 |
| 21Q2 (7) | -2.19 | 10.98 | -1664.29 | -0.14 | 80.28 | 92.55 | 3.82 | 226.5 | 63.95 | 0.01 | -94.44 | 114.29 | -2.33 | 26.5 | -33.91 | 0.01 | -91.67 | 0 | 0.06 | 0 | 500.0 | 0.13 | -92.38 | 0 | 0.44 | -4.35 | -2.22 | 0.21 | -44.74 | -16.0 | 0.1 | 0.0 | 25.0 | 0.01 | 0 | 0 | -684.38 | -33.54 | -1713.17 |
| 21Q1 (6) | -2.46 | -161.5 | 45.7 | -0.71 | 41.32 | -914.29 | 1.17 | 131.97 | -68.38 | 0.18 | -53.85 | 148.65 | -3.17 | -213.62 | 31.09 | 0.12 | -20.0 | 0 | 0 | -100.0 | 100.0 | 1.64 | 14.04 | 0 | 0.46 | -58.18 | 76.92 | 0.38 | -42.42 | 137.5 | 0.1 | 0.0 | 25.0 | 0 | 0 | -100.0 | -512.50 | -197.38 | 71.72 |
| 20Q4 (5) | 4.0 | 40100.0 | 383.69 | -1.21 | -195.12 | -830.77 | -3.66 | -197.34 | -289.64 | 0.39 | 387.5 | 225.0 | 2.79 | 764.29 | 281.17 | 0.15 | -53.12 | 400.0 | 0.02 | 128.57 | 100.0 | 1.44 | -49.75 | 188.87 | 1.1 | 14.58 | 92.98 | 0.66 | -2.94 | 100.0 | 0.1 | 25.0 | 0.0 | 0 | -100.0 | -100.0 | 526.32 | 40626.32 | 264.24 |
| 20Q3 (4) | -0.01 | -107.14 | 0.0 | -0.41 | 78.19 | 0.0 | 3.76 | 61.37 | 0.0 | 0.08 | 214.29 | 0.0 | -0.42 | 75.86 | 0.0 | 0.32 | 0 | 0.0 | -0.07 | -800.0 | 0.0 | 2.86 | 0 | 0.0 | 0.96 | 113.33 | 0.0 | 0.68 | 172.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -1.30 | -103.06 | 0.0 |
| 20Q2 (3) | 0.14 | 103.09 | 0.0 | -1.88 | -2585.71 | 0.0 | 2.33 | -37.03 | 0.0 | -0.07 | 81.08 | 0.0 | -1.74 | 62.17 | 0.0 | 0 | 0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.00 | 0 | 0.0 | 0.45 | 73.08 | 0.0 | 0.25 | 56.25 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 42.42 | 102.34 | 0.0 |
| 20Q1 (2) | -4.53 | -221.28 | 0.0 | -0.07 | 46.15 | 0.0 | 3.7 | 91.71 | 0.0 | -0.37 | -408.33 | 0.0 | -4.6 | -198.7 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.26 | -54.39 | 0.0 | 0.16 | -51.52 | 0.0 | 0.08 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1812.00 | -465.45 | 0.0 |
| 19Q4 (1) | -1.41 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -1.54 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -320.45 | 0.0 | 0.0 |
