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) | 0.33 | 57.14 | -10.99 | 0 | 4.63 | 0 | 0 | 0 | -10.66 | 0 | 4.02 | 1082.35 | 0.01 | 0 | 30.13 | 3851.22 | -5.09 | 0 | -3.77 | 0 | 2.34 | -12.36 | 0.03 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.21 | -98.68 | 4.24 | 0 | -2.19 | 0 | -0.04 | 0 | 4.45 | -53.74 | 0.34 | -72.8 | -0.09 | 0 | 0.76 | -65.13 | 7.23 | -41.03 | 9.31 | -6.81 | 2.67 | 5.53 | 0.03 | -25.0 | 1.75 | -98.62 |
| 2021 (8) | 15.91 | 489.26 | -6.29 | 0 | 0.53 | -83.64 | -2.9 | 0 | 9.62 | 0 | 1.25 | -89.33 | 0.01 | 0 | 2.19 | -94.1 | 12.26 | 178.64 | 9.99 | 191.25 | 2.53 | 69.8 | 0.04 | 33.33 | 126.67 | 132.23 |
| 2020 (7) | 2.7 | 0 | -11.19 | 0 | 3.24 | 13.68 | -0.04 | 0 | -8.49 | 0 | 11.71 | 2068.52 | -0.02 | 0 | 37.06 | 2451.44 | 4.4 | 5.26 | 3.43 | 8.54 | 1.49 | 21.14 | 0.03 | 0.0 | 54.55 | 0 |
| 2019 (6) | -4.83 | 0 | -0.84 | 0 | 2.85 | -47.99 | 0.18 | 0 | -5.67 | 0 | 0.54 | -43.16 | 0 | 0 | 1.45 | -51.87 | 4.18 | 70.61 | 3.16 | 6.4 | 1.23 | 61.84 | 0.03 | 200.0 | -109.28 | 0 |
| 2018 (5) | 11.68 | 495.92 | -3.16 | 0 | 5.48 | 2183.33 | -0.13 | 0 | 8.52 | 321.78 | 0.95 | 131.71 | 0 | 0 | 3.02 | 149.45 | 2.45 | -48.85 | 2.97 | -9.17 | 0.76 | 80.95 | 0.01 | 0.0 | 312.30 | 489.54 |
| 2017 (4) | 1.96 | 68.97 | 0.06 | 0 | 0.24 | 0 | 0.04 | 0 | 2.02 | 260.71 | 0.41 | 70.83 | -0.02 | 0 | 1.21 | -13.65 | 4.79 | 68.07 | 3.27 | 34.02 | 0.42 | 90.91 | 0.01 | 0.0 | 52.97 | 21.93 |
| 2016 (3) | 1.16 | 231.43 | -0.6 | 0 | -0.55 | 0 | 0 | 0 | 0.56 | 107.41 | 0.24 | 166.67 | 0.03 | 200.0 | 1.40 | -31.82 | 2.85 | 4650.0 | 2.44 | 1933.33 | 0.22 | 175.0 | 0.01 | 0.0 | 43.45 | -73.93 |
| 2015 (2) | 0.35 | 0 | -0.08 | 0 | -0.07 | 0 | -0.01 | 0 | 0.27 | 0 | 0.09 | 0 | 0.01 | 0 | 2.05 | 0 | 0.06 | 0 | 0.12 | 0 | 0.08 | 0 | 0.01 | 0 | 166.67 | 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) | -0.67 | -339.29 | -213.56 | 1.98 | 118.7 | 160.74 | 1.54 | -49.84 | 136.92 | 0 | 100.0 | 0 | 1.31 | 112.71 | 149.06 | 1.71 | 5.56 | -14.5 | 0 | 0 | 0 | 80.28 | -16.25 | 8.78 | -0.96 | 43.86 | 42.17 | -1.0 | 18.7 | -1150.0 | 0.43 | 4.88 | -24.56 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 0.28 | 125.23 | -72.82 | -10.59 | -376.5 | -7160.0 | 3.07 | 189.24 | 237.36 | -0.01 | -150.0 | 0.0 | -10.31 | -479.04 | -973.73 | 1.62 | 43.36 | 548.0 | 0 | 0 | -100.0 | 95.86 | 52.69 | 1460.57 | -1.71 | -6.88 | -41.32 | -1.23 | -70.83 | -59.74 | 0.41 | 0.0 | -31.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -1.11 | 32.73 | -408.33 | 3.83 | 489.23 | 144.9 | -3.44 | -207.5 | -2546.15 | 0.02 | 100.0 | 300.0 | 2.72 | 372.0 | 133.29 | 1.13 | -20.42 | 222.86 | 0 | 0 | 0 | 62.78 | 15.39 | 608.49 | -1.6 | -1.27 | -150.0 | -0.72 | 69.36 | -24.14 | 0.41 | -24.07 | -34.92 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | -1.65 | -379.66 | -1278.57 | 0.65 | 119.94 | 242.11 | 3.2 | 392.31 | 942.11 | 0.01 | 0 | 133.33 | -1.0 | 62.55 | -403.03 | 1.42 | -29.0 | 1190.91 | 0 | 0 | 100.0 | 54.41 | -26.28 | 1794.32 | -1.58 | 4.82 | -372.41 | -2.35 | -2837.5 | -2837.5 | 0.54 | -5.26 | -20.59 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.59 | -42.72 | -85.5 | -3.26 | -2273.33 | -297.58 | 0.65 | -28.57 | 144.83 | 0 | 100.0 | -100.0 | -2.67 | -326.27 | -146.68 | 2.0 | 700.0 | 2400.0 | 0 | -100.0 | 100.0 | 73.80 | 1101.48 | 7150.92 | -1.66 | -37.19 | -425.49 | -0.08 | 89.61 | -103.27 | 0.57 | -5.0 | -14.93 | 0.01 | 0.0 | 0.0 | 118.00 | 0 | -9.25 |
| 23Q2 (15) | 1.03 | 186.11 | 116.86 | 0.15 | 101.76 | 118.75 | 0.91 | 800.0 | 555.0 | -0.01 | 0.0 | 80.0 | 1.18 | 114.44 | 117.08 | 0.25 | -28.57 | 316.67 | 0.01 | 0 | 0 | 6.14 | -30.68 | 1406.96 | -1.21 | -89.06 | -148.59 | -0.77 | -32.76 | -124.68 | 0.6 | -4.76 | -9.09 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (14) | 0.36 | 157.14 | -82.86 | -8.53 | -4589.47 | -366.56 | -0.13 | 65.79 | 18.75 | -0.01 | 66.67 | 75.0 | -8.17 | -2575.76 | -254.15 | 0.35 | 218.18 | 250.0 | 0 | 100.0 | -100.0 | 8.86 | 208.52 | 1510.0 | -0.64 | -210.34 | -117.58 | -0.58 | -625.0 | -115.22 | 0.63 | -7.35 | -3.08 | 0.01 | 0.0 | 0.0 | 600.00 | 2514.29 | 1177.14 |
| 22Q4 (13) | 0.14 | -96.56 | -95.54 | 0.19 | -88.48 | -77.91 | -0.38 | 73.79 | 87.21 | -0.03 | -142.86 | 90.0 | 0.33 | -94.23 | -91.75 | 0.11 | 37.5 | 257.14 | -0.09 | -800.0 | 0 | 2.87 | 182.18 | 772.06 | 0.58 | 13.73 | -84.53 | -0.08 | -103.27 | -102.49 | 0.68 | 1.49 | 4.62 | 0.01 | 0.0 | 0.0 | 22.95 | -82.35 | -71.71 |
| 22Q3 (12) | 4.07 | 166.61 | -53.91 | 1.65 | 306.25 | 155.0 | -1.45 | -625.0 | -339.39 | 0.07 | 240.0 | 102.69 | 5.72 | 182.78 | -1.89 | 0.08 | 33.33 | -90.12 | -0.01 | 0 | 0 | 1.02 | 149.7 | -81.0 | 0.51 | -79.52 | -86.82 | 2.45 | -21.47 | -23.91 | 0.67 | 1.52 | 4.69 | 0.01 | 0.0 | 0.0 | 130.03 | 180.66 | -43.01 |
| 22Q2 (11) | -6.11 | -390.95 | -1936.67 | -0.8 | -125.0 | 60.78 | -0.2 | -25.0 | 75.0 | -0.05 | -25.0 | -66.67 | -6.91 | -230.38 | -195.3 | 0.06 | -40.0 | 160.0 | 0 | -100.0 | 0 | 0.41 | -25.94 | 156.29 | 2.49 | -31.59 | -1.97 | 3.12 | -18.11 | 67.74 | 0.66 | 1.54 | 3.12 | 0.01 | 0.0 | 0.0 | -161.21 | -443.15 | -1248.82 |
| 22Q1 (10) | 2.1 | -33.12 | -50.47 | 3.2 | 272.09 | 250.94 | -0.16 | 94.61 | -103.46 | -0.04 | 86.67 | -233.33 | 5.3 | 32.5 | 150.0 | 0.1 | 242.86 | -83.61 | 0.01 | 0 | 0 | 0.55 | 228.78 | -89.32 | 3.64 | -2.93 | 74.16 | 3.81 | 18.69 | 122.81 | 0.65 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 46.98 | -42.1 | -74.29 |
| 21Q4 (9) | 3.14 | -64.44 | -32.62 | 0.86 | 128.67 | 248.28 | -2.97 | -800.0 | -2184.62 | -0.3 | 88.46 | 0 | 4.0 | -31.39 | -1.96 | -0.07 | -108.64 | -109.86 | 0 | 0 | 0 | -0.43 | -107.98 | -105.28 | 3.75 | -3.1 | 97.37 | 3.21 | -0.31 | 112.58 | 0.65 | 1.56 | 47.73 | 0.01 | 0.0 | 0.0 | 81.14 | -64.44 | -65.87 |
| 21Q3 (8) | 8.83 | 3043.33 | 965.69 | -3.0 | -47.06 | -187.21 | -0.33 | 58.75 | 91.45 | -2.6 | -8566.67 | -12900.0 | 5.83 | 349.15 | 140.91 | 0.81 | 910.0 | 14.08 | 0 | 0 | 100.0 | 5.36 | 839.82 | -51.94 | 3.87 | 52.36 | 287.0 | 3.22 | 73.12 | 307.59 | 0.64 | 0.0 | 77.78 | 0.01 | 0.0 | 0.0 | 228.17 | 2008.98 | 359.48 |
| 21Q2 (7) | -0.3 | -107.08 | 66.67 | -2.04 | 3.77 | -500.0 | -0.8 | -117.28 | -187.91 | -0.03 | -200.0 | -400.0 | -2.34 | -210.38 | -500.0 | -0.1 | -116.39 | -127.03 | 0 | 0 | 100.0 | -0.72 | -114.05 | -114.66 | 2.54 | 21.53 | 217.5 | 1.86 | 8.77 | 322.73 | 0.64 | 6.67 | 77.78 | 0.01 | 0.0 | 0.0 | -11.95 | -106.54 | 89.24 |
| 21Q1 (6) | 4.24 | -9.01 | 10700.0 | -2.12 | -265.52 | 85.44 | 4.63 | 3661.54 | -26.74 | 0.03 | 0 | 200.0 | 2.12 | -48.04 | 114.52 | 0.61 | -14.08 | -93.85 | 0 | 0 | 0 | 5.15 | -36.29 | -95.35 | 2.09 | 10.0 | 202.9 | 1.71 | 13.25 | 144.29 | 0.6 | 36.36 | 81.82 | 0.01 | 0.0 | 0.0 | 182.76 | -23.13 | 4851.72 |
| 20Q4 (5) | 4.66 | 556.86 | 235.25 | -0.58 | -116.86 | -5900.0 | -0.13 | 96.63 | -105.7 | 0 | 100.0 | 0 | 4.08 | 68.6 | 191.43 | 0.71 | 0.0 | 446.15 | 0 | 100.0 | 0 | 8.09 | -27.45 | 403.23 | 1.9 | 90.0 | 140.51 | 1.51 | 91.14 | 459.26 | 0.44 | 22.22 | 41.94 | 0.01 | 0.0 | 0.0 | 237.76 | 370.39 | 0.92 |
| 20Q3 (4) | -1.02 | -13.33 | 0.0 | 3.44 | 574.51 | 0.0 | -3.86 | -524.18 | 0.0 | -0.02 | -300.0 | 0.0 | 2.42 | 720.51 | 0.0 | 0.71 | 91.89 | 0.0 | -0.01 | 50.0 | 0.0 | 11.15 | 125.63 | 0.0 | 1.0 | 25.0 | 0.0 | 0.79 | 79.55 | 0.0 | 0.36 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -87.93 | 20.86 | 0.0 |
| 20Q2 (3) | -0.9 | -2150.0 | 0.0 | 0.51 | 103.5 | 0.0 | 0.91 | -85.6 | 0.0 | 0.01 | 133.33 | 0.0 | -0.39 | 97.33 | 0.0 | 0.37 | -96.27 | 0.0 | -0.02 | 0 | 0.0 | 4.94 | -95.54 | 0.0 | 0.8 | 15.94 | 0.0 | 0.44 | -37.14 | 0.0 | 0.36 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | -111.11 | -2788.89 | 0.0 |
| 20Q1 (2) | -0.04 | -102.88 | 0.0 | -14.56 | -145700.0 | 0.0 | 6.32 | 177.19 | 0.0 | -0.03 | 0 | 0.0 | -14.6 | -1142.86 | 0.0 | 9.92 | 7530.77 | 0.0 | 0 | 0 | 0.0 | 110.71 | 6789.84 | 0.0 | 0.69 | -12.66 | 0.0 | 0.7 | 159.26 | 0.0 | 0.33 | 6.45 | 0.0 | 0.01 | 0.0 | 0.0 | -3.85 | -101.63 | 0.0 |
| 19Q4 (1) | 1.39 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 235.59 | 0.0 | 0.0 |
