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) | -0.81 | 0 | -0.9 | 0 | 1.62 | 0 | -0.56 | 0 | -1.71 | 0 | 0.52 | -87.76 | 0 | 0 | 7.61 | -89.59 | -0.88 | 0 | -0.7 | 0 | 0.58 | 28.89 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.03 | 0 | 1.94 | -43.77 | -8.17 | 0 | 0.11 | 0 | 0.91 | -71.65 | 4.25 | 1228.12 | 0 | 0 | 73.15 | 3388.33 | -0.66 | 0 | 0.01 | 0 | 0.45 | -2.17 | 0.02 | 0.0 | -214.58 | 0 |
| 2021 (8) | -0.24 | 0 | 3.45 | 0 | 0.29 | -97.72 | -0.06 | 0 | 3.21 | 0 | 0.32 | -87.6 | 0 | 0 | 2.10 | -89.87 | -1.56 | 0 | -1.22 | 0 | 0.46 | 64.29 | 0.02 | 100.0 | 0.00 | 0 |
| 2020 (7) | -1.44 | 0 | -7.76 | 0 | 12.74 | 161.07 | -0.3 | 0 | -9.2 | 0 | 2.58 | -63.92 | 0 | 0 | 20.71 | -81.61 | -0.62 | 0 | -0.43 | 0 | 0.28 | 86.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.24 | 0 | -6.14 | 0 | 4.88 | 0 | 0.02 | 0 | -6.38 | 0 | 7.15 | 71400.0 | 0 | 0 | 112.60 | 120492.91 | 0 | 0 | 0.03 | -95.08 | 0.15 | 25.0 | 0.01 | 0.0 | -126.32 | 0 |
| 2018 (5) | -0.14 | 0 | 0.15 | -88.1 | -1.35 | 0 | -0.09 | 0 | 0.01 | -99.38 | 0.01 | -92.31 | 0 | 0 | 0.09 | -89.88 | 0.52 | -72.04 | 0.61 | -59.87 | 0.12 | 50.0 | 0.01 | 0 | -18.92 | 0 |
| 2017 (4) | 0.35 | -18.6 | 1.26 | 0 | 1.29 | 0 | 0.07 | 0 | 1.61 | 0 | 0.13 | 62.5 | 0 | 0 | 0.92 | 25.94 | 1.86 | 40.91 | 1.52 | 35.71 | 0.08 | 60.0 | 0 | 0 | 21.88 | -39.97 |
| 2016 (3) | 0.43 | 34.38 | -1.61 | 0 | -0.4 | 0 | -0.11 | 0 | -1.18 | 0 | 0.08 | -55.56 | -0.08 | 0 | 0.73 | -64.92 | 1.32 | 131.58 | 1.12 | 111.32 | 0.05 | 66.67 | 0.01 | 0.0 | 36.44 | -35.09 |
| 2015 (2) | 0.32 | 0 | 1.38 | 0 | -0.42 | 0 | 0.05 | 400.0 | 1.7 | 0 | 0.18 | 125.0 | 0 | 0 | 2.09 | 122.39 | 0.57 | -18.57 | 0.53 | -26.39 | 0.03 | 200.0 | 0.01 | 0.0 | 56.14 | 0 |
| 2014 (1) | -0.06 | 0 | -1.6 | 0 | 0.56 | 27.27 | 0.01 | 0 | -1.66 | 0 | 0.08 | 300.0 | 0 | 0 | 0.94 | 340.38 | 0.7 | -1.41 | 0.72 | 4.35 | 0.01 | 0.0 | 0.01 | 0.0 | -8.11 | 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) | 0.34 | 254.55 | 191.89 | -0.48 | -226.32 | -71.43 | 0.08 | -61.9 | -42.86 | -0.04 | 42.86 | 92.59 | -0.14 | -187.5 | 78.46 | 0.18 | 100.0 | 63.64 | 0 | 0 | 0 | 7.96 | 15.93 | 22.37 | -0.24 | 33.33 | -300.0 | -0.22 | 18.52 | -833.33 | 0.18 | 0.0 | 28.57 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | -0.22 | -1200.0 | 4.35 | 0.38 | 35.71 | 240.74 | 0.21 | -8.7 | -70.83 | -0.07 | -143.75 | 73.08 | 0.16 | -46.67 | 132.0 | 0.09 | 0 | -35.71 | 0 | 0 | 0 | 6.87 | 0 | -0.87 | -0.36 | 12.2 | 26.53 | -0.27 | -17.39 | 28.95 | 0.18 | -5.26 | 28.57 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.02 | 104.65 | -90.91 | 0.28 | 184.85 | 1500.0 | 0.23 | -66.67 | 228.57 | 0.16 | -42.86 | 500.0 | 0.3 | 139.47 | 50.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.41 | -355.56 | -64.0 | -0.23 | -53.33 | -15.0 | 0.19 | 11.76 | 46.15 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.43 | -16.22 | 8.51 | -0.33 | -17.86 | -110.19 | 0.69 | 392.86 | 111.08 | 0.28 | 151.85 | -6.67 | -0.76 | -16.92 | -127.44 | 0.23 | 109.09 | -8.0 | 0 | 0 | 0 | 15.13 | 132.48 | 11.37 | -0.09 | -50.0 | 0.0 | -0.15 | -600.0 | -200.0 | 0.17 | 21.43 | 30.77 | 0.01 | 0 | 0.0 | -1433.33 | -558.56 | -174.47 |
| 23Q3 (16) | -0.37 | -60.87 | -5.71 | -0.28 | -3.7 | 78.12 | 0.14 | -80.56 | -94.64 | -0.54 | -107.69 | -260.0 | -0.65 | -30.0 | 60.12 | 0.11 | -21.43 | -95.94 | 0 | 0 | 0 | 6.51 | -6.09 | -96.21 | -0.06 | 87.76 | 50.0 | 0.03 | 107.89 | -84.21 | 0.14 | 0.0 | 16.67 | 0 | -100.0 | -100.0 | -217.65 | 0 | -98.99 |
| 23Q2 (15) | -0.23 | -204.55 | 8.0 | -0.27 | -1250.0 | -151.92 | 0.72 | 928.57 | 242.86 | -0.26 | -550.0 | -100.0 | -0.5 | -350.0 | -285.19 | 0.14 | 366.67 | -88.89 | 0 | 0 | 0 | 6.93 | 269.64 | -93.67 | -0.49 | -96.0 | -122.73 | -0.38 | -90.0 | -322.22 | 0.14 | 7.69 | 40.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | 0.22 | 146.81 | 450.0 | -0.02 | -100.62 | 96.36 | 0.07 | 101.12 | 101.47 | -0.04 | -113.33 | -144.44 | 0.2 | -92.78 | 139.22 | 0.03 | -88.0 | 0.0 | 0 | 0 | 0 | 1.88 | -86.2 | -23.13 | -0.25 | -177.78 | -8.7 | -0.2 | -300.0 | -300.0 | 0.13 | 0.0 | 30.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (13) | -0.47 | -34.29 | -116.79 | 3.24 | 353.12 | -50.31 | -6.23 | -338.7 | -107.67 | 0.3 | 300.0 | 66.67 | 2.77 | 269.94 | -70.28 | 0.25 | -90.77 | 177.78 | 0 | 0 | 0 | 13.59 | -92.08 | 180.8 | -0.09 | 25.0 | -228.57 | -0.05 | -126.32 | -117.24 | 0.13 | 8.33 | 44.44 | 0.01 | 0.0 | 0 | -522.22 | -377.46 | -170.87 |
| 22Q3 (12) | -0.35 | -40.0 | -150.0 | -1.28 | -346.15 | -39.13 | 2.61 | 1142.86 | 845.71 | -0.15 | -15.38 | -171.43 | -1.63 | -703.7 | -640.91 | 2.71 | 115.08 | 8933.33 | 0 | 0 | 0 | 171.52 | 56.55 | 10648.52 | -0.12 | 45.45 | 80.0 | 0.19 | 311.11 | 129.23 | 0.12 | 20.0 | -7.69 | 0.01 | 0.0 | 0 | -109.38 | 91.25 | 0 |
| 22Q2 (11) | -0.25 | -725.0 | 88.89 | 0.52 | 194.55 | 206.12 | 0.21 | 104.42 | -19.23 | -0.13 | -244.44 | 0 | 0.27 | 152.94 | 109.85 | 1.26 | 4100.0 | 2000.0 | 0 | 0 | 0 | 109.57 | 4392.17 | 16736.52 | -0.22 | 4.35 | 57.69 | -0.09 | -80.0 | 78.57 | 0.1 | 0.0 | -23.08 | 0.01 | 0.0 | 0 | -1250.00 | -1975.0 | 0 |
| 22Q1 (10) | 0.04 | -98.57 | 102.7 | -0.55 | -108.44 | 66.87 | -4.75 | -58.33 | -240.53 | 0.09 | -50.0 | 120.0 | -0.51 | -105.47 | 83.76 | 0.03 | -66.67 | -78.57 | 0 | 0 | 0 | 2.44 | -49.59 | -59.93 | -0.23 | -428.57 | 54.9 | -0.05 | -117.24 | 88.89 | 0.1 | 11.11 | -9.09 | 0.01 | 0 | 0 | 66.67 | -90.95 | 0 |
| 21Q4 (9) | 2.8 | 300.0 | 574.58 | 6.52 | 808.7 | 244.25 | -3.0 | -757.14 | -137.41 | 0.18 | -14.29 | 263.64 | 9.32 | 4336.36 | 282.39 | 0.09 | 200.0 | 12.5 | 0 | 0 | 0 | 4.84 | 203.23 | 178.23 | 0.07 | 111.67 | 117.95 | 0.29 | 144.62 | 231.82 | 0.09 | -30.77 | 0.0 | 0 | 0 | 0 | 736.84 | 0 | 0 |
| 21Q3 (8) | 0.7 | 131.11 | 142.94 | -0.92 | -87.76 | -348.65 | -0.35 | -234.62 | -775.0 | 0.21 | 0 | 333.33 | -0.22 | 91.97 | 82.54 | 0.03 | -50.0 | 50.0 | 0 | 0 | 0 | 1.60 | 145.21 | 93.88 | -0.6 | -15.38 | -93.55 | -0.65 | -54.76 | -182.61 | 0.13 | 0.0 | 85.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -2.25 | -52.03 | -922.73 | -0.49 | 70.48 | 74.21 | 0.26 | -92.31 | -87.62 | 0 | 100.0 | 100.0 | -2.74 | 12.74 | -29.25 | 0.06 | -57.14 | -96.91 | 0 | 0 | 0 | 0.65 | -89.31 | -99.23 | -0.52 | -1.96 | -271.43 | -0.42 | 6.67 | -180.0 | 0.13 | 18.18 | 116.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -1.48 | -150.85 | -248.0 | -1.66 | 63.27 | 2.92 | 3.38 | -57.86 | 26.59 | -0.45 | -309.09 | -800.0 | -3.14 | 38.55 | -342.25 | 0.14 | 75.0 | -74.07 | 0 | 0 | 0 | 6.09 | 250.0 | -64.72 | -0.51 | -30.77 | -342.86 | -0.45 | -104.55 | -364.71 | 0.11 | 22.22 | 83.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | -0.59 | 63.8 | 31.4 | -4.52 | -1321.62 | -253.12 | 8.02 | 20150.0 | 374.56 | -0.11 | -22.22 | -155.0 | -5.11 | -305.56 | -138.79 | 0.08 | 300.0 | -96.93 | 0 | 0 | -100.0 | 1.74 | 111.3 | -98.67 | -0.39 | -25.81 | -880.0 | -0.22 | 4.35 | -2100.0 | 0.09 | 28.57 | 125.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | -1.63 | -640.91 | 0.0 | 0.37 | 119.47 | 0.0 | -0.04 | -101.9 | 0.0 | -0.09 | -800.0 | 0.0 | -1.26 | 40.57 | 0.0 | 0.02 | -98.97 | 0.0 | 0 | 0 | 0.0 | 0.82 | -99.02 | 0.0 | -0.31 | -121.43 | 0.0 | -0.23 | -53.33 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.22 | -122.0 | 0.0 | -1.9 | -11.11 | 0.0 | 2.1 | -21.35 | 0.0 | -0.01 | 80.0 | 0.0 | -2.12 | -198.59 | 0.0 | 1.94 | 259.26 | 0.0 | 0 | 0 | 0.0 | 83.98 | 386.79 | 0.0 | -0.14 | -166.67 | 0.0 | -0.15 | -188.24 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 1.0 | 216.28 | 0.0 | -1.71 | -33.59 | 0.0 | 2.67 | 57.99 | 0.0 | -0.05 | -125.0 | 0.0 | -0.71 | 66.82 | 0.0 | 0.54 | -79.31 | 0.0 | 0 | -100.0 | 0.0 | 17.25 | -86.78 | 0.0 | 0.21 | 320.0 | 0.0 | 0.17 | 1800.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 434.78 | 115.17 | 0.0 |
| 19Q4 (1) | -0.86 | 0.0 | 0.0 | -1.28 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -2.14 | 0.0 | 0.0 | 2.61 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 130.50 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2866.67 | 0.0 | 0.0 |
