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) | -8.49 | 0 | -2.19 | 0 | -0.07 | 0 | 0 | 0 | -10.68 | 0 | 7.14 | 106.36 | 0 | 0 | 69.79 | 198.75 | -10.32 | 0 | -9.15 | 0 | 2.28 | 20.63 | 0.11 | -31.25 | 0.00 | 0 |
| 2022 (9) | -1.48 | 0 | -4.76 | 0 | 1.25 | -98.33 | 0 | 0 | -6.24 | 0 | 3.46 | 107.19 | -4.65 | 0 | 23.36 | 137.4 | -3.31 | 0 | -1.16 | 0 | 1.89 | 11.83 | 0.16 | 0.0 | -166.29 | 0 |
| 2021 (8) | -0.3 | 0 | -17.57 | 0 | 75.04 | 493.67 | -0.05 | 0 | -17.87 | 0 | 1.67 | 339.47 | -0.68 | 0 | 9.84 | 177.62 | -0.58 | 0 | -0.43 | 0 | 1.69 | 6.96 | 0.16 | 14.29 | -21.13 | 0 |
| 2020 (7) | -4.19 | 0 | -2.28 | 0 | 12.64 | 83.72 | 0.08 | 0 | -6.47 | 0 | 0.38 | -90.69 | -0.74 | 0 | 3.54 | -95.86 | -9.86 | 0 | -10.42 | 0 | 1.58 | 58.0 | 0.14 | 0.0 | 0.00 | 0 |
| 2019 (6) | -7.84 | 0 | -4.84 | 0 | 6.88 | -60.89 | -0.01 | 0 | -12.68 | 0 | 4.08 | -58.54 | -0.2 | 0 | 85.71 | -75.44 | -8.48 | 0 | -8.61 | 0 | 1.0 | 244.83 | 0.14 | 7.69 | 0.00 | 0 |
| 2018 (5) | -4.66 | 0 | -8.36 | 0 | 17.59 | 721.96 | 0 | 0 | -13.02 | 0 | 9.84 | 174.09 | -0.03 | 0 | 348.94 | 189.65 | -3.76 | 0 | -3.68 | 0 | 0.29 | 11.54 | 0.13 | 8.33 | 0.00 | 0 |
| 2017 (4) | -1.9 | 0 | -3.91 | 0 | 2.14 | -69.73 | -0.03 | 0 | -5.81 | 0 | 3.59 | 366.23 | -0.26 | 0 | 120.47 | 295.83 | -1.75 | 0 | -1.75 | 0 | 0.26 | 30.0 | 0.12 | 9.09 | 0.00 | 0 |
| 2016 (3) | -0.54 | 0 | -2.5 | 0 | 7.07 | 3435.0 | 0.03 | 0 | -3.04 | 0 | 0.77 | 97.44 | -0.05 | 0 | 30.43 | -19.62 | -1.38 | 0 | -1.12 | 0 | 0.2 | 17.65 | 0.11 | 0.0 | 0.00 | 0 |
| 2015 (2) | -1.46 | 0 | -0.68 | 0 | 0.2 | -96.01 | 0 | 0 | -2.14 | 0 | 0.39 | -25.0 | -0.15 | 0 | 37.86 | -60.68 | -1.58 | 0 | -1.35 | 0 | 0.17 | 21.43 | 0.11 | 0.0 | 0.00 | 0 |
| 2014 (1) | -1.15 | 0 | -1.01 | 0 | 5.01 | -7.22 | 0.02 | -60.0 | -2.16 | 0 | 0.52 | -41.57 | -0.03 | 0 | 96.30 | -90.26 | -1.55 | 0 | -1.33 | 0 | 0.14 | 75.0 | 0.11 | 57.14 | 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) | -0.44 | 84.4 | 71.79 | -3.71 | -87.37 | 68.32 | 0.72 | 3700.0 | 3700.0 | 0 | 100.0 | 0 | -4.15 | 13.54 | 68.73 | 1.22 | -27.38 | 17.31 | 0 | 0 | 100.0 | 49.19 | -27.97 | -0.19 | -2.46 | 13.07 | -23.62 | -2.56 | -15.84 | -128.57 | 0.73 | 1.39 | 30.36 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -2.82 | -376.47 | -133.06 | -1.98 | 70.71 | 84.63 | -0.02 | -100.54 | 75.0 | -0.03 | -200.0 | -400.0 | -4.8 | 16.38 | 65.93 | 1.68 | -44.55 | 17.48 | 0 | 0 | 0 | 68.29 | -50.41 | -34.1 | -2.83 | -32.24 | -10.55 | -2.21 | -112.5 | -13.92 | 0.72 | 1.41 | 30.91 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.02 | 139.69 | 132.48 | -6.76 | -127.59 | -223.44 | 3.69 | 7480.0 | 5171.43 | 0.03 | 0 | 0 | -5.74 | -126.17 | -9.75 | 3.03 | 17.44 | 44.98 | 0 | -100.0 | 0 | 137.73 | 143.96 | 42.34 | -2.14 | 39.89 | 2.73 | -1.04 | 74.38 | 48.77 | 0.71 | 10.94 | 33.96 | 0.02 | 0.0 | -60.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -2.57 | -64.74 | 8.87 | 24.5 | 309.22 | 275.5 | -0.05 | -150.0 | 0.0 | 0 | 0 | 100.0 | 21.93 | 265.26 | 230.69 | 2.58 | 148.08 | -52.92 | 0.57 | 200.0 | -74.09 | 56.46 | 14.54 | -56.63 | -3.56 | -78.89 | -423.53 | -4.06 | -262.5 | -275.93 | 0.64 | 14.29 | 28.0 | 0.02 | 0.0 | -60.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.56 | -28.93 | -254.55 | -11.71 | 9.08 | -491.41 | -0.02 | 75.0 | 0 | 0 | -100.0 | -100.0 | -13.27 | 5.82 | -448.35 | 1.04 | -27.27 | 5.05 | -0.57 | 0 | 16.18 | 49.29 | -52.43 | 80.23 | -1.99 | 22.27 | -40.14 | -1.12 | 42.27 | -300.0 | 0.56 | 1.82 | 16.67 | 0.02 | -33.33 | -50.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -1.21 | 61.46 | -155.25 | -12.88 | -516.27 | -264.5 | -0.08 | -214.29 | -109.52 | 0.01 | 0 | 200.0 | -14.09 | -169.41 | -240.62 | 1.43 | -31.58 | 52.13 | 0 | 0 | 100.0 | 103.62 | 7.09 | 271.5 | -2.56 | -16.36 | -201.18 | -1.94 | 4.43 | -3333.33 | 0.55 | 3.77 | 19.57 | 0.03 | -40.0 | -25.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -3.14 | -11.35 | -685.0 | -2.09 | 85.03 | -162.39 | 0.07 | 240.0 | -84.44 | 0 | 100.0 | -100.0 | -5.23 | 68.83 | -277.29 | 2.09 | -61.86 | 435.9 | 0 | -100.0 | 100.0 | 96.76 | -25.66 | 798.12 | -2.2 | -223.53 | -528.57 | -2.03 | -87.96 | -1550.0 | 0.53 | 6.0 | 17.78 | 0.05 | 0.0 | 66.67 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -2.82 | -540.91 | -213.33 | -13.96 | -605.05 | -28.31 | -0.05 | 0 | -100.11 | -0.03 | -250.0 | 25.0 | -16.78 | -593.39 | -42.44 | 5.48 | 453.54 | 705.88 | 2.2 | 423.53 | 1016.67 | 130.17 | 375.96 | 711.62 | -0.68 | 52.11 | -780.0 | -1.08 | -285.71 | -3700.0 | 0.5 | 4.17 | 16.28 | 0.05 | 25.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -0.44 | -120.09 | -111.0 | -1.98 | -125.29 | 72.27 | 0 | -100.0 | 100.0 | 0.02 | 300.0 | 100.0 | -2.42 | -124.15 | 22.93 | 0.99 | 5.32 | 47.76 | -0.68 | 24.44 | -871.43 | 27.35 | -1.95 | 168.17 | -1.42 | -67.06 | -144.38 | -0.28 | -566.67 | -108.43 | 0.48 | 4.35 | 14.29 | 0.04 | 0.0 | 0.0 | -183.33 | -146.88 | -273.25 |
| 22Q2 (11) | 2.19 | 647.5 | 1052.17 | 7.83 | 133.73 | 2009.76 | 0.84 | 86.67 | -97.36 | -0.01 | -150.0 | -133.33 | 10.02 | 239.66 | 1665.62 | 0.94 | 141.03 | 1242.86 | -0.9 | 4.26 | -172.73 | 27.89 | 158.91 | 1382.32 | -0.85 | -142.86 | 47.53 | 0.06 | -57.14 | 104.05 | 0.46 | 2.22 | 9.52 | 0.04 | 33.33 | 0.0 | 391.07 | 706.16 | 0 |
| 22Q1 (10) | -0.4 | 55.56 | 87.34 | 3.35 | 130.79 | 294.12 | 0.45 | -99.04 | 1000.0 | 0.02 | 150.0 | 140.0 | 2.95 | 125.04 | 227.71 | 0.39 | -42.65 | 62.5 | -0.94 | -291.67 | -2250.0 | 10.77 | -32.82 | 9.98 | -0.35 | -450.0 | 84.58 | 0.14 | 366.67 | 106.09 | 0.45 | 4.65 | 9.76 | 0.03 | -40.0 | -25.0 | -64.52 | 63.44 | 0 |
| 21Q4 (9) | -0.9 | -122.5 | -1400.0 | -10.88 | -52.38 | -286.62 | 46.89 | 1395.3 | 117325.0 | -0.04 | -500.0 | -150.0 | -11.78 | -275.16 | -304.16 | 0.68 | 1.49 | 300.0 | -0.24 | -242.86 | -500.0 | 16.04 | 57.27 | 123.58 | 0.1 | -96.88 | 103.64 | 0.03 | -99.1 | 101.02 | 0.43 | 2.38 | 7.5 | 0.05 | 25.0 | 25.0 | -176.47 | -266.76 | 0 |
| 21Q3 (8) | 4.0 | 1839.13 | 359.74 | -7.14 | -1641.46 | -1247.17 | -3.62 | -111.38 | -9150.0 | 0.01 | -66.67 | 0 | -3.14 | -390.62 | -51.69 | 0.67 | 857.14 | 1575.0 | -0.07 | 78.79 | 63.16 | 10.20 | 441.94 | 899.39 | 3.2 | 297.53 | 633.33 | 3.32 | 324.32 | 574.29 | 0.42 | 0.0 | 5.0 | 0.04 | 0.0 | 0.0 | 105.82 | 0 | 0 |
| 21Q2 (7) | -0.23 | 92.72 | 79.46 | -0.41 | -148.24 | 94.45 | 31.81 | 63720.0 | 151.07 | 0.03 | 160.0 | 0 | -0.64 | 72.29 | 92.48 | 0.07 | -70.83 | 133.33 | -0.33 | -725.0 | 26.67 | 1.88 | -80.79 | 32.35 | -1.62 | 28.63 | 47.91 | -1.48 | 35.65 | 54.88 | 0.42 | 2.44 | 7.69 | 0.04 | 0.0 | 33.33 | 0.00 | 0 | 0 |
| 21Q1 (6) | -3.16 | -5166.67 | -113.51 | 0.85 | -85.42 | 547.37 | -0.05 | -25.0 | -66.67 | -0.05 | -162.5 | 0 | -2.31 | -140.03 | -38.32 | 0.24 | 41.18 | 60.0 | -0.04 | 0.0 | 20.0 | 9.80 | 36.57 | 51.51 | -2.27 | 17.45 | 33.43 | -2.3 | 22.03 | 33.91 | 0.41 | 2.5 | 5.13 | 0.04 | 0.0 | 33.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.06 | 96.1 | 97.29 | 5.83 | 1200.0 | 898.63 | -0.04 | -200.0 | 90.0 | 0.08 | 0 | 0 | 5.77 | 378.74 | 296.26 | 0.17 | 325.0 | -74.63 | -0.04 | 78.95 | 20.0 | 7.17 | 602.95 | -83.3 | -2.75 | -358.33 | -0.36 | -2.95 | -321.43 | -4.61 | 0.4 | 0.0 | 5.26 | 0.04 | 0.0 | 33.33 | 0.00 | 0 | 0 |
| 20Q3 (4) | -1.54 | -37.5 | 0.0 | -0.53 | 92.83 | 0.0 | 0.04 | -99.68 | 0.0 | 0 | 0 | 0.0 | -2.07 | 75.68 | 0.0 | 0.04 | 33.33 | 0.0 | -0.19 | 57.78 | 0.0 | 1.02 | -28.23 | 0.0 | -0.6 | 80.71 | 0.0 | -0.7 | 78.66 | 0.0 | 0.4 | 2.56 | 0.0 | 0.04 | 33.33 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -1.12 | 24.32 | 0.0 | -7.39 | -3789.47 | 0.0 | 12.67 | 42333.33 | 0.0 | 0 | 0 | 0.0 | -8.51 | -409.58 | 0.0 | 0.03 | -80.0 | 0.0 | -0.45 | -800.0 | 0.0 | 1.42 | -78.01 | 0.0 | -3.11 | 8.8 | 0.0 | -3.28 | 5.75 | 0.0 | 0.39 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -1.48 | 33.03 | 0.0 | -0.19 | 73.97 | 0.0 | -0.03 | 92.5 | 0.0 | 0 | 0 | 0.0 | -1.67 | 43.2 | 0.0 | 0.15 | -77.61 | 0.0 | -0.05 | 0.0 | 0.0 | 6.47 | -84.95 | 0.0 | -3.41 | -24.45 | 0.0 | -3.48 | -23.4 | 0.0 | 0.39 | 2.63 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -2.21 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.94 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 42.95 | 0.0 | 0.0 | -2.74 | 0.0 | 0.0 | -2.82 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
