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) | -0.74 | 0 | 5.36 | -17.41 | -0.12 | 0 | -2.08 | 0 | 4.62 | 0 | 0.16 | 33.33 | -0.02 | 0 | 0.62 | -70.36 | 1.68 | 0 | 1.93 | 0 | 0.16 | -30.43 | 0.01 | 0.0 | -35.24 | 0 |
| 2022 (9) | -10.83 | 0 | 6.49 | 0 | -0.42 | 0 | -0.85 | 0 | -4.34 | 0 | 0.12 | -55.56 | 0 | 0 | 2.08 | 144.98 | -1.05 | 0 | -9.78 | 0 | 0.23 | 9.52 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | 2.33 | -63.82 | -4.98 | 0 | 0.73 | -92.52 | -3.28 | 0 | -2.65 | 0 | 0.27 | 145.45 | 0 | 0 | 0.85 | 145.84 | 3.78 | 13.17 | 0.68 | -81.27 | 0.21 | 10.53 | 0.01 | 0 | 258.89 | 53.56 |
| 2020 (7) | 6.44 | -20.49 | -13.43 | 0 | 9.76 | 0 | -0.07 | 0 | -6.99 | 0 | 0.11 | -35.29 | 0 | 0 | 0.34 | -67.09 | 3.34 | 173.77 | 3.63 | 81.5 | 0.19 | -26.92 | 0 | 0 | 168.59 | -52.96 |
| 2019 (6) | 8.1 | 0 | -3.57 | 0 | -6.7 | 0 | -0.98 | 0 | 4.53 | 0 | 0.17 | 70.0 | 0 | 0 | 1.05 | 149.4 | 1.22 | -48.52 | 2.0 | 83.49 | 0.26 | 100.0 | 0 | 0 | 358.41 | 0 |
| 2018 (5) | -1.05 | 0 | -3.99 | 0 | 6.23 | 20.27 | 0.34 | 385.71 | -5.04 | 0 | 0.1 | 11.11 | 0 | 0 | 0.42 | -19.78 | 2.37 | 9.72 | 1.09 | -15.5 | 0.13 | -13.33 | 0 | 0 | -86.07 | 0 |
| 2017 (4) | -3.01 | 0 | -1.17 | 0 | 5.18 | -7.83 | 0.07 | 0 | -4.18 | 0 | 0.09 | -62.5 | 0 | 0 | 0.52 | -71.77 | 2.16 | 154.12 | 1.29 | 658.82 | 0.15 | -51.61 | 0.01 | -50.0 | -207.59 | 0 |
| 2016 (3) | 1.24 | -47.23 | -4.3 | 0 | 5.62 | 0 | -0.12 | 0 | -3.06 | 0 | 0.24 | -47.83 | 0 | 0 | 1.85 | -50.93 | 0.85 | 6.25 | 0.17 | -26.09 | 0.31 | -42.59 | 0.02 | 0.0 | 248.00 | -16.63 |
| 2015 (2) | 2.35 | 0 | -1.33 | 0 | -2.06 | 0 | -0.81 | 0 | 1.02 | 0 | 0.46 | -45.24 | 0 | 0 | 3.78 | 2.64 | 0.8 | -85.84 | 0.23 | -95.5 | 0.54 | 50.0 | 0.02 | 0.0 | 297.47 | 0 |
| 2014 (1) | -12.74 | 0 | -1.43 | 0 | 11.65 | 362.3 | 0.4 | 400.0 | -14.17 | 0 | 0.84 | 104.88 | -0.08 | 0 | 3.68 | 70.48 | 5.65 | 24.45 | 5.11 | 36.63 | 0.36 | 89.47 | 0.02 | -33.33 | -232.06 | 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) | -7.39 | -542.51 | -322.59 | -1.38 | -33.98 | -1480.0 | 7.69 | 219.09 | 359.8 | -1.36 | -306.06 | 33.0 | -8.77 | -1470.31 | -356.43 | 0.53 | -48.04 | 1666.67 | -0.05 | 0 | 0 | 7.51 | -29.71 | 2282.25 | -0.17 | -108.17 | -121.79 | -0.2 | -110.75 | -147.62 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 1.67 | 145.5 | 253.21 | -1.03 | -347.83 | -150.0 | 2.41 | 24.87 | 333.98 | 0.66 | 153.66 | 15.79 | 0.64 | 116.41 | -34.02 | 1.02 | 117.02 | 10100.0 | 0 | 0 | 0 | 10.68 | -65.69 | 9031.94 | 2.08 | 1194.74 | 69.11 | 1.86 | 708.7 | 31.91 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 87.89 | 106.23 | 216.92 |
| 24Q1 (18) | -3.67 | -5142.86 | -26.12 | -0.23 | 25.81 | -106.55 | 1.93 | -40.43 | 201.56 | -1.23 | -83.58 | -310.0 | -3.9 | -926.32 | -750.0 | 0.47 | 422.22 | 1075.0 | 0 | 100.0 | 0 | 31.13 | 2566.45 | 71.19 | -0.19 | -480.0 | 50.0 | 0.23 | 228.57 | 475.0 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | -1411.54 | -1916.48 | 51.49 |
| 23Q4 (17) | -0.07 | -102.11 | 99.13 | -0.31 | -410.0 | -130.69 | 3.24 | 209.46 | -49.3 | -0.67 | 67.0 | -139.29 | -0.38 | -111.11 | 94.58 | 0.09 | 200.0 | 50.0 | -0.02 | 0 | 0 | 1.17 | 270.43 | -60.89 | 0.05 | -93.59 | 116.13 | 0.07 | -83.33 | 105.98 | 0.03 | -25.0 | -57.14 | 0 | 0 | 0 | -70.00 | -109.7 | 0 |
| 23Q3 (16) | 3.32 | 404.59 | 205.4 | 0.1 | -95.15 | -96.63 | -2.96 | -187.38 | -300.0 | -2.03 | -456.14 | 35.35 | 3.42 | 252.58 | 2000.0 | 0.03 | 200.0 | -40.0 | 0 | 0 | 0 | 0.32 | 169.43 | -93.82 | 0.78 | -36.59 | 351.61 | 0.42 | -70.21 | 137.17 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 721.74 | 1060.11 | 0 |
| 23Q2 (15) | -1.09 | 62.54 | -1.87 | 2.06 | -41.31 | 4.04 | -1.03 | -260.94 | 73.66 | 0.57 | 290.0 | -73.97 | 0.97 | 61.67 | 6.59 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.12 | -99.36 | 0 | 1.23 | 423.68 | 2150.0 | 1.41 | 3425.0 | 130.85 | 0.04 | -33.33 | -33.33 | 0 | 0 | 0 | -75.17 | 97.42 | 0 |
| 23Q1 (14) | -2.91 | 63.72 | -161.26 | 3.51 | 247.52 | 224.91 | 0.64 | -89.98 | 129.77 | -0.3 | -7.14 | 30.23 | 0.6 | 108.56 | -69.07 | 0.04 | -33.33 | 0 | 0 | 0 | 0 | 18.18 | 509.09 | 0 | -0.38 | -22.58 | -2.7 | 0.04 | 103.42 | 101.37 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | -2910.00 | 0 | 0 |
| 22Q4 (13) | -8.02 | -154.6 | -1236.67 | 1.01 | -65.99 | 192.66 | 6.39 | 963.51 | 69.05 | -0.28 | 91.08 | 83.03 | -7.01 | -3794.44 | -314.79 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | 2.99 | -41.49 | 1204.48 | -0.31 | 0.0 | -117.32 | -1.17 | -3.54 | -144.15 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -3.15 | -194.39 | -128.85 | 2.97 | 50.0 | 154.4 | -0.74 | 81.07 | 88.63 | -3.14 | -243.38 | -132.59 | -0.18 | -119.78 | -103.3 | 0.05 | 0 | -66.67 | 0 | 0 | 0 | 5.10 | 0 | -8.5 | -0.31 | -416.67 | -206.9 | -1.13 | 75.27 | 56.2 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -1.07 | -122.53 | -311.54 | 1.98 | 170.46 | -45.15 | -3.91 | -81.86 | -10.76 | 2.19 | 609.3 | 265.0 | 0.91 | -53.09 | -72.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | 83.78 | -103.75 | -4.57 | -57.04 | -631.4 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 4.75 | 891.67 | 161.45 | -2.81 | -157.8 | -38.42 | -2.15 | -156.88 | -130.71 | -0.43 | 73.94 | 51.14 | 1.94 | 214.79 | 119.88 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.37 | -120.67 | -511.11 | -2.91 | -209.81 | -1019.23 | 0.06 | -14.29 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.6 | -105.49 | -110.0 | -1.09 | 80.04 | -402.78 | 3.78 | 158.06 | 212.84 | -1.65 | -22.22 | -96.43 | -1.69 | -130.95 | -126.57 | 0.03 | -80.0 | -62.5 | 0 | 0 | 0 | 0.23 | -95.9 | -58.55 | 1.79 | 517.24 | 45.53 | 2.65 | 202.71 | -19.94 | 0.07 | 0.0 | 133.33 | 0 | 0 | 0 | -22.06 | 0 | -112.28 |
| 21Q3 (8) | 10.92 | 4300.0 | 80.5 | -5.46 | -251.25 | -58.26 | -6.51 | -84.42 | -167.9 | -1.35 | -325.0 | -686.96 | 5.46 | 62.99 | 110.0 | 0.15 | 200.0 | 0 | 0 | 0 | 0 | 5.58 | 1372.12 | 0 | 0.29 | -81.88 | -35.56 | -2.58 | -400.0 | -338.89 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.26 | 96.64 | 92.24 | 3.61 | 277.83 | 227.56 | -3.53 | -150.43 | -144.68 | 0.6 | 168.18 | 1.69 | 3.35 | 134.32 | 154.21 | 0.05 | 25.0 | 400.0 | 0 | 0 | 0 | 0.38 | -72.92 | 159.85 | 1.6 | 1677.78 | 73.91 | 0.86 | 430.77 | -58.45 | 0.04 | 33.33 | -20.0 | 0 | 0 | 0 | -28.89 | 0 | 81.72 |
| 21Q1 (6) | -7.73 | -228.83 | -242.04 | -2.03 | -663.89 | 73.01 | 7.0 | 308.96 | -8.5 | -0.88 | -4.76 | -1366.67 | -9.76 | -253.46 | 0.2 | 0.04 | -50.0 | 300.0 | 0 | 0 | 0 | 1.40 | 153.32 | 632.87 | 0.09 | -92.68 | -87.84 | -0.26 | -107.85 | 90.85 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 6.0 | -0.83 | 372.44 | 0.36 | 110.43 | -78.05 | -3.35 | -37.86 | -8475.0 | -0.84 | -465.22 | -211.11 | 6.36 | 144.62 | 118.56 | 0.08 | 0 | 60.0 | 0 | 0 | 0 | 0.55 | 0 | -44.46 | 1.23 | 173.33 | 272.73 | 3.31 | 206.48 | 198.2 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 179.64 | -66.74 | 65.5 |
| 20Q3 (4) | 6.05 | 280.6 | 0.0 | -3.45 | -21.91 | 0.0 | -2.43 | -130.76 | 0.0 | 0.23 | -61.02 | 0.0 | 2.6 | 142.07 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.45 | -51.09 | 0.0 | 1.08 | -47.83 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 540.18 | 441.84 | 0.0 |
| 20Q2 (3) | -3.35 | -48.23 | 0.0 | -2.83 | 62.37 | 0.0 | 7.9 | 3.27 | 0.0 | 0.59 | 1083.33 | 0.0 | -6.18 | 36.81 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | -23.62 | 0.0 | 0.92 | 24.32 | 0.0 | 2.07 | 172.89 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | -158.02 | 0 | 0.0 |
| 20Q1 (2) | -2.26 | -277.95 | 0.0 | -7.52 | -558.54 | 0.0 | 7.65 | 19025.0 | 0.0 | -0.06 | 77.78 | 0.0 | -9.78 | -436.08 | 0.0 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0.0 | 0.19 | -80.8 | 0.0 | 0.74 | 124.24 | 0.0 | -2.84 | -355.86 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.27 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 108.55 | 0.0 | 0.0 |
