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) | 0.02 | 0 | 1.36 | 43.16 | -0.11 | 0 | 0.38 | 72.73 | 1.38 | 272.97 | 0.22 | -86.25 | 0 | 0 | 1.71 | -81.54 | -1.95 | 0 | -1.75 | 0 | 1.02 | 15.91 | 0.11 | 37.5 | 0.00 | 0 |
| 2022 (9) | -0.58 | 0 | 0.95 | 0 | -0.53 | 0 | 0.22 | 2100.0 | 0.37 | 0 | 1.6 | 5.26 | 0 | 0 | 9.24 | 54.58 | -1.84 | 0 | -0.91 | 0 | 0.88 | -33.33 | 0.08 | -88.73 | -1160.00 | 0 |
| 2021 (8) | -1.86 | 0 | -1.49 | 0 | 1.33 | -49.81 | 0.01 | 0 | -3.35 | 0 | 1.52 | -11.63 | -0.06 | 0 | 5.98 | -41.73 | -3.95 | 0 | -0.59 | 0 | 1.32 | 33.33 | 0.71 | 108.82 | -129.17 | 0 |
| 2020 (7) | -0.97 | 0 | -1.85 | 0 | 2.65 | 74.34 | -0.19 | 0 | -2.82 | 0 | 1.72 | -11.79 | -0.04 | 0 | 10.26 | -35.32 | -1.84 | 0 | -0.37 | 0 | 0.99 | 62.3 | 0.34 | 1600.0 | -101.04 | 0 |
| 2019 (6) | 0.58 | 0 | -6.5 | 0 | 1.52 | -77.0 | -0.16 | 0 | -5.92 | 0 | 1.95 | 82.24 | 0 | 0 | 15.87 | 63.11 | 0.27 | 58.82 | 0.05 | -80.77 | 0.61 | 32.61 | 0.02 | 100.0 | 85.29 | 0 |
| 2018 (5) | -1.01 | 0 | 1.97 | -4.37 | 6.61 | 0 | -0.17 | 0 | 0.96 | -64.44 | 1.07 | 205.71 | -0.08 | 0 | 9.73 | 92.04 | 0.17 | 325.0 | 0.26 | -25.71 | 0.46 | 31.43 | 0.01 | 0 | -138.36 | 0 |
| 2017 (4) | 0.64 | -1.54 | 2.06 | 0 | -0.71 | 0 | 0.21 | 0 | 2.7 | 0 | 0.35 | 483.33 | 0.01 | 0.0 | 5.07 | 643.73 | 0.04 | 0 | 0.35 | -60.67 | 0.35 | -23.91 | 0 | 0 | 91.43 | 89.89 |
| 2016 (3) | 0.65 | 0 | -4.21 | 0 | 4.5 | 0 | -0.81 | 0 | -3.56 | 0 | 0.06 | -14.29 | 0.01 | 0 | 0.68 | -9.91 | -0.79 | 0 | 0.89 | 493.33 | 0.46 | -2.13 | 0 | 0 | 48.15 | 0 |
| 2015 (2) | -0.42 | 0 | 0.95 | 206.45 | -2.48 | 0 | -0.07 | 0 | 0.53 | -14.52 | 0.07 | -85.42 | -0.04 | 0 | 0.76 | -79.56 | -0.45 | 0 | 0.15 | 0 | 0.47 | -47.19 | 0 | 0 | -67.74 | 0 |
| 2014 (1) | 0.31 | 0 | 0.31 | 0 | 0.17 | -96.05 | -1.94 | 0 | 0.62 | 0 | 0.48 | -78.38 | -0.36 | 0 | 3.70 | -62.34 | -3.5 | 0 | -5.1 | 0 | 0.89 | 23.61 | 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) | -0.4 | -100.0 | -700.0 | -1.3 | -184.97 | -219.27 | -0.35 | -118.75 | -3400.0 | 0 | 100.0 | -100.0 | -1.7 | -227.82 | -263.46 | -0.05 | -126.32 | -171.43 | 0 | 0 | 0 | -1.41 | -128.24 | -169.82 | -0.28 | -75.0 | 50.88 | -0.25 | -177.78 | 34.21 | 0.21 | 0.0 | -19.23 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 24Q2 (19) | -0.2 | -217.65 | 89.07 | 1.53 | 321.74 | 204.08 | -0.16 | 81.61 | -223.08 | -0.02 | -200.0 | 80.0 | 1.33 | 355.77 | 140.3 | 0.19 | 26.67 | 280.0 | 0 | 0 | 0 | 4.99 | 12.37 | 274.02 | -0.16 | 61.9 | -166.67 | -0.09 | 50.0 | 52.63 | 0.21 | 0.0 | -16.0 | 0.03 | 0.0 | 0.0 | -133.33 | -147.06 | 93.44 |
| 24Q1 (18) | 0.17 | -41.38 | -89.38 | -0.69 | -156.1 | -235.29 | -0.87 | -70.59 | -400.0 | 0.02 | -80.0 | 300.0 | -0.52 | -134.21 | -124.64 | 0.15 | 1600.0 | 50.0 | 0 | 0 | 0 | 4.44 | 1662.13 | -4.14 | -0.42 | 51.16 | 8.7 | -0.18 | 75.68 | 59.09 | 0.21 | -16.0 | -16.0 | 0.03 | 0.0 | 0.0 | 283.33 | 0 | 0 |
| 23Q4 (17) | 0.29 | 680.0 | 180.56 | 1.23 | 12.84 | -48.96 | -0.51 | -5000.0 | 7.27 | 0.1 | -50.0 | -85.29 | 1.52 | 46.15 | -25.85 | -0.01 | -114.29 | -106.25 | 0 | 0 | 0 | -0.28 | -114.08 | -106.73 | -0.86 | -50.88 | -65.38 | -0.74 | -94.74 | -13.85 | 0.25 | -3.85 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.05 | 97.27 | 94.12 | 1.09 | 174.15 | 155.33 | -0.01 | -107.69 | -102.13 | 0.2 | 300.0 | 137.04 | 1.04 | 131.52 | 136.88 | 0.07 | 40.0 | -86.54 | 0 | 0 | 0 | 2.02 | 51.3 | -85.26 | -0.57 | -850.0 | 41.24 | -0.38 | -100.0 | -15.15 | 0.26 | 4.0 | 13.04 | 0.03 | 0.0 | 50.0 | 0.00 | 100.0 | 0 |
| 23Q2 (15) | -1.83 | -214.37 | -608.33 | -1.47 | -388.24 | 55.05 | 0.13 | -55.17 | 120.63 | -0.1 | -900.0 | 16.67 | -3.3 | -256.4 | -13.4 | 0.05 | -50.0 | -86.11 | 0 | 0 | 0 | 1.33 | -71.2 | -81.0 | -0.06 | 86.96 | -160.0 | -0.19 | 56.82 | -200.0 | 0.25 | 0.0 | 25.0 | 0.03 | 0.0 | 200.0 | -2033.33 | 0 | -2359.26 |
| 23Q1 (14) | 1.6 | 544.44 | 1130.77 | 0.51 | -78.84 | -86.58 | 0.29 | 152.73 | -9.38 | -0.01 | -101.47 | -120.0 | 2.11 | 2.93 | -46.31 | 0.1 | -37.5 | -81.82 | 0 | 0 | 0 | 4.63 | 9.66 | -61.36 | -0.46 | 11.54 | -2.22 | -0.44 | 32.31 | -300.0 | 0.25 | 0.0 | 25.0 | 0.03 | 0.0 | 200.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -0.36 | 57.65 | -190.0 | 2.41 | 222.34 | 246.95 | -0.55 | -217.02 | -157.29 | 0.68 | 225.93 | -5.56 | 2.05 | 172.7 | 265.32 | 0.16 | -69.23 | -33.33 | 0 | 0 | 100.0 | 4.22 | -69.15 | 8.0 | -0.52 | 46.39 | 51.85 | -0.65 | -96.97 | -179.27 | 0.25 | 8.7 | -21.88 | 0.03 | 50.0 | -78.57 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -0.85 | -336.11 | -631.25 | -1.97 | 39.76 | -471.7 | 0.47 | 174.6 | 347.37 | -0.54 | -350.0 | -86.21 | -2.82 | 3.09 | -508.7 | 0.52 | 44.44 | 173.68 | 0 | 0 | 0 | 13.68 | 95.0 | 327.09 | -0.97 | -1070.0 | 24.81 | -0.33 | -273.68 | 49.23 | 0.23 | 15.0 | -30.3 | 0.02 | 100.0 | -89.47 | 0.00 | -100.0 | 0 |
| 22Q2 (11) | 0.36 | 176.92 | 133.96 | -3.27 | -186.05 | -1621.05 | -0.63 | -296.88 | -171.59 | -0.12 | -340.0 | 20.0 | -2.91 | -174.05 | -132.8 | 0.36 | -34.55 | -16.28 | 0 | 0 | 0 | 7.02 | -41.44 | 7.38 | 0.1 | 122.22 | 109.09 | 0.19 | 272.73 | 138.0 | 0.2 | 0.0 | -39.39 | 0.01 | 0.0 | -94.74 | 90.00 | -30.77 | 101.7 |
| 22Q1 (10) | 0.13 | -67.5 | 109.49 | 3.8 | 331.71 | 2100.0 | 0.32 | -66.67 | 200.0 | 0.05 | -93.06 | 119.23 | 3.93 | 416.94 | 351.92 | 0.55 | 129.17 | -16.67 | 0 | 100.0 | -100.0 | 11.98 | 206.55 | 23.09 | -0.45 | 58.33 | 6.25 | -0.11 | -113.41 | 59.26 | 0.2 | -37.5 | -41.18 | 0.01 | -92.86 | -94.74 | 130.00 | 316.0 | 124.67 |
| 21Q4 (9) | 0.4 | 150.0 | 161.54 | -1.64 | -409.43 | -163.32 | 0.96 | 605.26 | 1060.0 | 0.72 | 348.28 | 7300.0 | -1.24 | -279.71 | -163.92 | 0.24 | 26.32 | -62.5 | -0.17 | 0 | -525.0 | 3.91 | 22.0 | -61.77 | -1.08 | 16.28 | -6.93 | 0.82 | 226.15 | 1125.0 | 0.32 | -3.03 | -8.57 | 0.14 | -26.32 | -30.0 | 31.25 | 0 | 122.6 |
| 21Q3 (8) | 0.16 | 115.09 | 23.08 | 0.53 | 378.95 | 182.81 | -0.19 | -121.59 | -113.19 | -0.29 | -93.33 | -422.22 | 0.69 | 155.2 | 235.29 | 0.19 | -55.81 | -62.75 | 0 | 0 | 100.0 | 3.20 | -50.97 | -68.27 | -1.29 | -17.27 | -98.46 | -0.65 | -30.0 | -400.0 | 0.33 | 0.0 | 10.0 | 0.19 | 0.0 | 46.15 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -1.06 | 22.63 | -58.21 | -0.19 | 0.0 | 77.91 | 0.88 | 375.0 | 617.65 | -0.15 | 42.31 | 0.0 | -1.25 | 19.87 | 18.3 | 0.43 | -34.85 | -18.87 | 0 | -100.0 | 100.0 | 6.53 | -32.87 | -54.63 | -1.1 | -129.17 | -1475.0 | -0.5 | -85.19 | -4900.0 | 0.33 | -2.94 | 57.14 | 0.19 | 0.0 | 1800.0 | -5300.00 | -905.84 | -1561.19 |
| 21Q1 (6) | -1.37 | -110.77 | -722.73 | -0.19 | -107.34 | 93.54 | -0.32 | -220.0 | -121.62 | -0.26 | -2500.0 | -116.67 | -1.56 | -180.41 | 42.65 | 0.66 | 3.12 | 1550.0 | 0.11 | 175.0 | 1200.0 | 9.73 | -4.78 | 330.75 | -0.48 | 52.48 | -84.62 | -0.27 | -237.5 | -80.0 | 0.34 | -2.86 | 161.54 | 0.19 | -5.0 | 0 | -526.92 | -281.01 | 0 |
| 20Q4 (5) | -0.65 | -600.0 | -340.74 | 2.59 | 504.69 | 170.19 | -0.1 | -106.94 | -100.0 | -0.01 | -111.11 | -110.0 | 1.94 | 480.39 | 156.73 | 0.64 | 25.49 | 357.14 | 0.04 | 166.67 | 500.0 | 10.22 | 1.23 | 193.56 | -1.01 | -55.38 | -559.09 | -0.08 | 38.46 | 52.94 | 0.35 | 16.67 | 169.23 | 0.2 | 53.85 | 0 | -138.30 | -419.15 | 0 |
| 20Q3 (4) | 0.13 | 119.4 | 0.0 | -0.64 | 25.58 | 0.0 | 1.44 | 947.06 | 0.0 | 0.09 | 160.0 | 0.0 | -0.51 | 66.67 | 0.0 | 0.51 | -3.77 | 0.0 | -0.06 | -500.0 | 0.0 | 10.10 | -29.88 | 0.0 | -0.65 | -912.5 | 0.0 | -0.13 | -1200.0 | 0.0 | 0.3 | 42.86 | 0.0 | 0.13 | 1200.0 | 0.0 | 43.33 | 113.58 | 0.0 |
| 20Q2 (3) | -0.67 | -404.55 | 0.0 | -0.86 | 70.75 | 0.0 | -0.17 | -111.49 | 0.0 | -0.15 | -25.0 | 0.0 | -1.53 | 43.75 | 0.0 | 0.53 | 1225.0 | 0.0 | -0.01 | 0.0 | 0.0 | 14.40 | 537.3 | 0.0 | 0.08 | 130.77 | 0.0 | -0.01 | 93.33 | 0.0 | 0.21 | 61.54 | 0.0 | 0.01 | 0 | 0.0 | -319.05 | 0 | 0.0 |
| 20Q1 (2) | 0.22 | -18.52 | 0.0 | -2.94 | 20.33 | 0.0 | 1.48 | 3060.0 | 0.0 | -0.12 | -220.0 | 0.0 | -2.72 | 20.47 | 0.0 | 0.04 | -71.43 | 0.0 | -0.01 | 0.0 | 0.0 | 2.26 | -35.11 | 0.0 | -0.26 | -218.18 | 0.0 | -0.15 | 11.76 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | -3.69 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -3.42 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.48 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
