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) | 40.0 | 0 | 0.75 | 341.18 | -34.88 | 0 | 2.89 | 318.84 | 40.75 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 8.17 | 229.44 | 6.39 | 256.98 | 0.02 | 0.0 | 0 | 0 | 624.02 | 0 |
| 2022 (9) | -15.09 | 0 | 0.17 | 0 | 16.35 | -47.19 | 0.69 | 0 | -14.92 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.48 | -52.49 | 1.79 | -57.07 | 0.02 | 0.0 | 0 | 0 | -833.70 | 0 |
| 2021 (8) | -38.5 | 0 | -0.51 | 0 | 30.96 | 125.66 | -0.66 | 0 | -39.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.22 | 19.45 | 4.17 | 19.48 | 0.02 | 0.0 | 0 | 0 | -918.85 | 0 |
| 2020 (7) | -7.68 | 0 | -0.44 | 0 | 13.72 | -44.11 | -0.51 | 0 | -8.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.37 | 628.33 | 3.49 | 1561.9 | 0.02 | 100.0 | 0 | 0 | -218.80 | 0 |
| 2019 (6) | -26.03 | 0 | 0 | 0 | 24.55 | 0 | -1.47 | 0 | -26.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.6 | -92.57 | 0.21 | -97.26 | 0.01 | 0 | 0 | 0 | -11831.82 | 0 |
| 2018 (5) | 12.53 | 0 | -0.84 | 0 | -8.89 | 0 | -0.38 | 0 | 11.69 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 8.07 | 331.55 | 7.67 | 351.18 | 0 | 0 | 0 | 0 | 163.36 | 0 |
| 2017 (4) | -5.23 | 0 | 0.86 | 0 | 3.86 | 0 | -1.04 | 0 | -4.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.87 | -50.4 | 1.7 | -49.7 | 0.01 | 0.0 | 0 | 0 | -305.85 | 0 |
| 2016 (3) | 4.95 | -77.6 | -0.95 | 0 | -9.59 | 0 | -0.07 | 0 | 4.0 | -81.77 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.77 | -14.32 | 3.38 | -19.14 | 0.01 | 0.0 | 0 | 0 | 146.02 | -72.32 |
| 2015 (2) | 22.1 | 0 | -0.16 | 0 | -15.63 | 0 | 0.37 | 0 | 21.94 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.4 | 0 | 4.18 | 0 | 0.01 | -50.0 | 0 | 0 | 527.45 | 0 |
| 2014 (1) | -12.75 | 0 | -0.15 | 0 | 13.91 | 3.81 | -0.06 | 0 | -12.9 | 0 | 0.02 | 0 | 0 | 0 | 66.67 | 0 | -0.74 | 0 | -0.73 | 0 | 0.02 | 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) | -5.43 | 25.72 | -205.44 | 0.04 | -33.33 | -94.87 | 10.42 | 121.7 | 877.61 | -0.2 | -5.26 | -266.67 | -5.39 | 25.66 | -190.89 | 0.01 | 0 | 0 | 0 | 0 | 0 | 33.33 | 0 | 0 | -0.1 | 23.08 | -66.67 | -0.1 | 50.0 | -66.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -7.31 | -53.89 | -60.31 | 0.06 | 0 | 50.0 | 4.7 | 47100.0 | 21.13 | -0.19 | -118.45 | -171.43 | -7.25 | -52.63 | -60.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -104.36 | -18.18 | -0.2 | -108.4 | -17.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -4.75 | -110.42 | 23.14 | 0 | 100.0 | 0 | -0.01 | 99.98 | -100.19 | 1.03 | -62.82 | 1187.5 | -4.75 | -110.43 | 23.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.98 | -58.78 | 170.91 | 2.38 | -58.54 | 170.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | -199.58 | -125.13 | 71.26 |
| 23Q4 (17) | 45.59 | 785.24 | 41345.45 | -0.07 | -108.97 | -187.5 | -42.73 | -3088.81 | -4505.15 | 2.77 | 2208.33 | 502.17 | 45.52 | 667.62 | 23857.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 7.23 | 12150.0 | 487.8 | 5.74 | 9666.67 | 485.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 794.25 | 0 | 7048.26 |
| 23Q3 (16) | 5.15 | 212.94 | 212.94 | 0.78 | 1850.0 | 1850.0 | -1.34 | -134.54 | -130.04 | 0.12 | 271.43 | 170.59 | 5.93 | 231.19 | 231.19 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 45.45 | 45.45 | -0.06 | 64.71 | 33.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -4.56 | 26.21 | 43.0 | 0.04 | 0 | 0.0 | 3.88 | -27.07 | -53.25 | -0.07 | -187.5 | -163.64 | -4.52 | 26.86 | 43.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -110.0 | 8.33 | -0.17 | -119.32 | 41.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -6.18 | -5718.18 | -134.98 | 0 | -100.0 | -100.0 | 5.32 | 448.45 | 103.05 | 0.08 | -82.61 | -72.41 | -6.18 | -3352.63 | -135.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.1 | -10.57 | -26.17 | 0.88 | -10.2 | -26.05 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -694.38 | -6349.44 | -216.83 |
| 22Q4 (13) | 0.11 | 102.41 | 100.3 | 0.08 | 100.0 | -90.12 | 0.97 | -78.25 | -97.26 | 0.46 | 370.59 | 70.37 | 0.19 | 104.2 | 100.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.23 | 1218.18 | -35.94 | 0.98 | 1188.89 | -35.95 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 11.11 | 0 | 100.47 |
| 22Q3 (12) | -4.56 | 43.0 | -147.2 | 0.04 | 0.0 | 105.33 | 4.46 | -46.27 | 153.16 | -0.17 | -254.55 | -132.08 | -4.52 | 43.22 | -150.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 8.33 | -103.93 | -0.09 | 68.97 | -104.02 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -8.0 | -204.18 | -42.35 | 0.04 | 300.0 | 106.25 | 8.3 | 216.79 | 110.13 | 0.11 | -62.07 | 133.33 | -7.96 | -203.82 | -27.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -108.05 | 14.29 | -0.29 | -124.37 | -141.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -2.63 | 92.79 | 56.6 | 0.01 | -98.77 | -85.71 | 2.62 | -92.6 | 0 | 0.29 | 7.41 | 125.66 | -2.62 | 92.66 | 56.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.49 | -22.4 | 132.81 | 1.19 | -22.22 | 133.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -219.17 | 90.75 | 81.19 |
| 21Q4 (9) | -36.49 | -477.74 | -274.34 | 0.81 | 208.0 | 723.08 | 35.4 | 521.93 | 357.64 | 0.27 | -49.06 | -86.22 | -35.68 | -500.45 | -271.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.92 | -31.43 | -47.4 | 1.53 | -31.7 | -47.6 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -2369.48 | -651.9 | -431.7 |
| 21Q3 (8) | 9.66 | 271.89 | 175.21 | -0.75 | -17.19 | -1775.0 | -8.39 | -312.41 | -198.58 | 0.53 | 260.61 | 120.0 | 8.91 | 242.33 | 156.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.8 | 2100.0 | 305.8 | 2.24 | 1966.67 | 307.27 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 429.33 | 0 | -31.5 |
| 21Q2 (7) | -5.62 | 7.26 | 78.07 | -0.64 | -1014.29 | -190.14 | 3.95 | 0 | -81.62 | -0.33 | 70.8 | -306.25 | -6.26 | -4.51 | 74.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -121.88 | -27.27 | -0.12 | -123.53 | -33.33 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -6.06 | -128.95 | 6.77 | 0.07 | 153.85 | 107.07 | 0 | 100.0 | -100.0 | -1.13 | -157.65 | -11400.0 | -5.99 | -128.8 | 20.03 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.64 | -82.47 | 357.14 | 0.51 | -82.53 | 410.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -1165.38 | -263.14 | 82.07 |
| 20Q4 (5) | 20.93 | 496.3 | 29800.0 | -0.13 | -225.0 | -1200.0 | -13.74 | -388.97 | -932.73 | 1.96 | 173.96 | 247.37 | 20.8 | 499.42 | 34566.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.65 | 428.99 | 393.24 | 2.92 | 430.91 | 484.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 714.33 | 13.97 | 5002.39 |
| 20Q3 (4) | 3.51 | 113.69 | 0.0 | -0.04 | -105.63 | 0.0 | -2.81 | -113.08 | 0.0 | -2.65 | -1756.25 | 0.0 | 3.47 | 113.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.69 | 727.27 | 0.0 | 0.55 | 711.11 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 626.79 | 0 | 0.0 |
| 20Q2 (3) | -25.63 | -294.31 | 0.0 | 0.71 | 171.72 | 0.0 | 21.49 | 144.76 | 0.0 | 0.16 | 1500.0 | 0.0 | -24.92 | -232.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | -178.57 | 0.0 | -0.09 | -190.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -6.5 | -9385.71 | 0.0 | -0.99 | -9800.0 | 0.0 | 8.78 | 432.12 | 0.0 | 0.01 | 100.75 | 0.0 | -7.49 | -12583.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | -81.08 | 0.0 | 0.1 | -80.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -6500.00 | -46528.57 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.00 | 0.0 | 0.0 |
