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) | -7.06 | 0 | -4.87 | 0 | 104.54 | 9.13 | 0.42 | -76.27 | -11.93 | 0 | 12.86 | 312.18 | -0.33 | 0 | 25.19 | 132.65 | -19.13 | 0 | -6.24 | 0 | 2.29 | 12.25 | 0.4 | 66.67 | 0.00 | 0 |
| 2022 (9) | -15.05 | 0 | -12.43 | 0 | 95.79 | 241.01 | 1.77 | 227.78 | -27.48 | 0 | 3.12 | 345.71 | 0.67 | 0 | 10.83 | 1.61 | -20.28 | 0 | -13.75 | 0 | 2.04 | -7.69 | 0.24 | 300.0 | 0.00 | 0 |
| 2021 (8) | -24.62 | 0 | -0.78 | 0 | 28.09 | -21.23 | 0.54 | -79.93 | -25.4 | 0 | 0.7 | -13.58 | -0.18 | 0 | 10.65 | -26.73 | -28.22 | 0 | -28.11 | 0 | 2.21 | 29.24 | 0.06 | 50.0 | 0.00 | 0 |
| 2020 (7) | -14.55 | 0 | -3.02 | 0 | 35.66 | 767.64 | 2.69 | 0 | -17.57 | 0 | 0.81 | -33.06 | -0.22 | 0 | 14.54 | -63.22 | -17.16 | 0 | -19.48 | 0 | 1.71 | 27.61 | 0.04 | 0.0 | 0.00 | 0 |
| 2019 (6) | -9.45 | 0 | -2.38 | 0 | 4.11 | 0 | -0.05 | 0 | -11.83 | 0 | 1.21 | -17.12 | -0.24 | 0 | 39.54 | -92.96 | -8.49 | 0 | -8.43 | 0 | 1.34 | 148.15 | 0.04 | 0.0 | 0.00 | 0 |
| 2018 (5) | -8.27 | 0 | -1.89 | 0 | -0.04 | 0 | 0.59 | 5800.0 | -10.16 | 0 | 1.46 | 484.0 | -0.13 | 0 | 561.54 | -10.15 | -10.55 | 0 | -10.4 | 0 | 0.54 | -8.47 | 0.04 | 0.0 | 0.00 | 0 |
| 2017 (4) | -7.9 | 0 | -0.62 | 0 | -0.05 | 0 | 0.01 | 0.0 | -8.52 | 0 | 0.25 | 8.7 | -0.33 | 0 | 625.00 | 35.87 | -8.89 | 0 | -8.72 | 0 | 0.59 | 0.0 | 0.04 | -20.0 | 0.00 | 0 |
| 2016 (3) | -6.57 | 0 | -0.29 | 0 | 41.67 | 31953.85 | 0.01 | -99.32 | -6.86 | 0 | 0.23 | -17.86 | -0.03 | 0 | 460.00 | 97.14 | -8.49 | 0 | -8.45 | 0 | 0.59 | 1.72 | 0.05 | -73.68 | 0.00 | 0 |
| 2015 (2) | -5.27 | 0 | -0.48 | 0 | 0.13 | -89.76 | 1.47 | 0 | -5.75 | 0 | 0.28 | -83.33 | -0.16 | 0 | 233.33 | -81.94 | -8.62 | 0 | -8.53 | 0 | 0.58 | 9.43 | 0.19 | 11.76 | 0.00 | 0 |
| 2014 (1) | -5.99 | 0 | -1.86 | 0 | 1.27 | -92.99 | -0.05 | 0 | -7.85 | 0 | 1.68 | 158.46 | -0.08 | 0 | 1292.31 | 1331.48 | -8.63 | 0 | -8.53 | 0 | 0.53 | 55.88 | 0.17 | -19.05 | 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) | 10.48 | 21.3 | 156.86 | -2.08 | -118.95 | -205.88 | -0.64 | 9.86 | 96.85 | 0.11 | -88.54 | -93.96 | 8.4 | 9.23 | 147.06 | 2.32 | 193.67 | 56.76 | -0.05 | 50.0 | 80.0 | 8.55 | 149.61 | -24.54 | 7.35 | 65.91 | 213.95 | 7.2 | 5.88 | 261.81 | 0.8 | 2.56 | 63.27 | 0.13 | 0.0 | 30.0 | 128.91 | 15.03 | -18.49 |
| 24Q2 (19) | 8.64 | 389.93 | 380.52 | -0.95 | 40.62 | -104.77 | -0.71 | -2.9 | -100.66 | 0.96 | 772.73 | 7.87 | 7.69 | 267.9 | -54.33 | 0.79 | -43.97 | -57.53 | -0.1 | 44.44 | 9.09 | 3.43 | -59.84 | -76.7 | 4.43 | 2361.11 | 208.58 | 6.8 | 106.06 | 434.98 | 0.78 | 1.3 | 69.57 | 0.13 | 8.33 | 30.0 | 112.06 | 257.56 | 0 |
| 24Q1 (18) | -2.98 | -287.01 | 59.12 | -1.6 | 75.72 | 90.87 | -0.69 | -76.92 | -103.99 | 0.11 | 106.51 | 118.33 | -4.58 | 37.77 | 81.54 | 1.41 | -78.24 | -53.62 | -0.18 | -700.0 | -1700.0 | 8.53 | -78.32 | -75.08 | 0.18 | 113.64 | 102.47 | 3.3 | 184.48 | 144.84 | 0.77 | -15.38 | 75.0 | 0.12 | 0.0 | 71.43 | -71.12 | -102.28 | 0 |
| 23Q4 (17) | -0.77 | -118.87 | 84.09 | -6.59 | -869.12 | 41.27 | -0.39 | 98.08 | -100.5 | -1.69 | -192.86 | -3480.0 | -7.36 | -316.47 | 54.17 | 6.48 | 337.84 | 690.24 | 0.03 | 112.0 | 106.67 | 39.34 | 247.19 | 304.0 | -1.32 | 79.53 | 77.24 | 1.16 | -41.71 | 177.33 | 0.91 | 85.71 | 102.22 | 0.12 | 20.0 | 100.0 | -35.16 | -122.23 | 0 |
| 23Q3 (16) | 4.08 | 232.47 | 1557.14 | -0.68 | -103.41 | 5.56 | -20.29 | -118.8 | -20390.0 | 1.82 | 104.49 | 97.83 | 3.4 | -79.81 | 440.0 | 1.48 | -20.43 | -9.76 | -0.25 | -127.27 | -127.17 | 11.33 | -22.93 | -43.96 | -6.45 | -58.09 | -14.16 | 1.99 | 198.03 | 148.66 | 0.49 | 6.52 | 2.08 | 0.1 | 0.0 | 66.67 | 158.14 | 0 | 0 |
| 23Q2 (15) | -3.08 | 57.75 | -58.76 | 19.92 | 213.7 | 3721.82 | 107.94 | 524.29 | 493.73 | 0.89 | 248.33 | 74.51 | 16.84 | 167.88 | 776.31 | 1.86 | -38.82 | 232.14 | -0.11 | -1000.0 | -375.0 | 14.70 | -57.05 | 156.79 | -4.08 | 43.96 | -24.77 | -2.03 | 72.42 | 26.18 | 0.46 | 4.55 | -8.0 | 0.1 | 42.86 | 66.67 | 0.00 | 0 | 0 |
| 23Q1 (14) | -7.29 | -50.62 | 8.76 | -17.52 | -56.15 | -29300.0 | 17.29 | -77.75 | 9705.56 | -0.6 | -1300.0 | -306.9 | -24.81 | -54.48 | -212.86 | 3.04 | 270.73 | 2663.64 | -0.01 | 97.78 | -105.88 | 34.23 | 251.53 | 684.28 | -7.28 | -25.52 | -30.7 | -7.36 | -390.67 | -36.04 | 0.44 | -2.22 | -26.67 | 0.07 | 16.67 | 16.67 | 0.00 | 0 | 0 |
| 22Q4 (13) | -4.84 | -1628.57 | 12.16 | -11.22 | -1458.33 | -9250.0 | 77.7 | 77600.0 | 159.52 | 0.05 | -94.57 | 113.51 | -16.06 | -1506.0 | -185.26 | 0.82 | -50.0 | 485.71 | -0.45 | -148.91 | -1000.0 | 9.74 | -51.84 | 164.34 | -5.8 | -2.65 | 39.08 | -1.5 | 63.33 | 83.09 | 0.45 | -6.25 | -22.41 | 0.06 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.28 | 85.57 | 94.66 | -0.72 | -30.91 | -105.71 | 0.1 | -99.45 | 134.48 | 0.92 | 80.39 | 206.67 | -1.0 | 59.84 | 82.11 | 1.64 | 192.86 | 1540.0 | 0.92 | 2200.0 | 1633.33 | 20.22 | 253.16 | 86.04 | -5.65 | -72.78 | 19.63 | -4.09 | -48.73 | 41.57 | 0.48 | -4.0 | -12.73 | 0.06 | 0.0 | 500.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -1.94 | 75.72 | 70.52 | -0.55 | -1016.67 | -129.17 | 18.18 | 10200.0 | 3810.2 | 0.51 | 75.86 | 737.5 | -2.49 | 68.6 | 63.49 | 0.56 | 409.09 | 180.0 | 0.04 | -76.47 | 300.0 | 5.73 | 31.18 | -75.09 | -3.27 | 41.29 | 39.89 | -2.75 | 49.17 | 49.17 | 0.5 | -16.67 | -9.09 | 0.06 | 0.0 | 500.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -7.99 | -45.01 | -9.45 | 0.06 | 150.0 | 185.71 | -0.18 | -100.6 | 83.33 | 0.29 | 178.38 | -57.97 | -7.93 | -40.85 | -7.6 | 0.11 | -21.43 | -59.26 | 0.17 | 240.0 | 213.33 | 4.37 | 18.48 | -84.16 | -5.57 | 41.49 | 10.74 | -5.41 | 39.01 | 20.79 | 0.6 | 3.45 | 11.11 | 0.06 | 100.0 | 500.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -5.51 | -5.15 | 26.04 | -0.12 | 65.71 | 86.52 | 29.94 | 10424.14 | 1675.79 | -0.37 | -223.33 | -125.87 | -5.63 | -0.72 | 32.49 | 0.14 | 40.0 | -61.11 | 0.05 | 183.33 | 141.67 | 3.68 | -66.11 | -70.12 | -9.52 | -35.42 | -43.37 | -8.87 | -26.71 | -6.61 | 0.58 | 5.45 | 26.09 | 0.03 | 200.0 | 200.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -5.24 | 20.36 | -70.68 | -0.35 | -45.83 | 70.09 | -0.29 | 40.82 | -101.31 | 0.3 | 475.0 | -73.45 | -5.59 | 18.04 | -31.84 | 0.1 | -50.0 | -37.5 | -0.06 | -200.0 | -20.0 | 10.87 | -52.72 | -8.97 | -7.03 | -29.23 | -29.94 | -7.0 | -29.39 | -13.45 | 0.55 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -6.58 | 9.86 | -178.81 | -0.24 | -242.86 | 40.0 | -0.49 | 54.63 | -103.16 | -0.08 | -111.59 | -200.0 | -6.82 | 7.46 | -147.1 | 0.2 | -25.93 | 81.82 | -0.02 | 86.67 | 33.33 | 22.99 | -16.56 | 173.77 | -5.44 | 12.82 | -146.15 | -5.41 | 20.79 | -160.1 | 0.55 | 1.85 | 30.95 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -7.3 | 2.01 | -339.76 | -0.07 | 92.13 | 87.5 | -1.08 | 43.16 | -980.0 | 0.69 | -51.75 | 1280.0 | -7.37 | 11.63 | -231.98 | 0.27 | -25.0 | 42.11 | -0.15 | -25.0 | -650.0 | 27.55 | 123.47 | -98.55 | -6.24 | 6.02 | -115.17 | -6.83 | 17.91 | -133.9 | 0.54 | 17.39 | 42.11 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -7.45 | -142.67 | -140.32 | -0.89 | 23.93 | 25.21 | -1.9 | -108.57 | -141.67 | 1.43 | 26.55 | 3675.0 | -8.34 | -96.7 | -94.41 | 0.36 | 125.0 | 24.14 | -0.12 | -140.0 | -140.0 | 12.33 | 3.25 | -15.4 | -6.64 | -22.74 | -663.22 | -8.32 | -34.85 | -845.45 | 0.46 | 2.22 | 24.32 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -3.07 | -30.08 | 0.0 | -1.17 | -192.5 | 0.0 | 22.16 | 42.97 | 0.0 | 1.13 | 1312.5 | 0.0 | -4.24 | -53.62 | 0.0 | 0.16 | 45.45 | 0.0 | -0.05 | -66.67 | 0.0 | 11.94 | 42.2 | 0.0 | -5.41 | -144.8 | 0.0 | -6.17 | -196.63 | 0.0 | 0.45 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -2.36 | -42.17 | 0.0 | -0.4 | 28.57 | 0.0 | 15.5 | 15600.0 | 0.0 | 0.08 | 60.0 | 0.0 | -2.76 | -24.32 | 0.0 | 0.11 | -42.11 | 0.0 | -0.03 | -50.0 | 0.0 | 8.40 | -99.56 | 0.0 | -2.21 | 23.79 | 0.0 | -2.08 | 28.77 | 0.0 | 0.42 | 10.53 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -1.66 | 46.45 | 0.0 | -0.56 | 52.94 | 0.0 | -0.1 | -102.19 | 0.0 | 0.05 | 225.0 | 0.0 | -2.22 | 48.25 | 0.0 | 0.19 | -34.48 | 0.0 | -0.02 | 60.0 | 0.0 | 1900.00 | 12937.93 | 0.0 | -2.9 | -233.33 | 0.0 | -2.92 | -231.82 | 0.0 | 0.38 | 2.7 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -3.1 | 0.0 | 0.0 | -1.19 | 0.0 | 0.0 | 4.56 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -4.29 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
