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) | -1.79 | 0 | 0.12 | -83.78 | 0.72 | 0 | -1.61 | 0 | -1.67 | 0 | 0.74 | 51.02 | 0 | 0 | 4.80 | 172.58 | 4.31 | -27.32 | 3.63 | -28.4 | 0.42 | -73.58 | 0.02 | 0.0 | -43.98 | 0 |
| 2022 (9) | -0.38 | 0 | 0.74 | 0 | -0.1 | 0 | 0.24 | 0 | 0.36 | 0 | 0.49 | -53.33 | 0 | 0 | 1.76 | -86.68 | 5.93 | 2595.45 | 5.07 | 0 | 1.59 | 120.83 | 0.02 | 0.0 | -5.69 | 0 |
| 2021 (8) | 2.54 | 0 | -3.07 | 0 | 3.16 | 496.23 | -0.12 | 0 | -0.53 | 0 | 1.05 | 303.85 | 0 | 0 | 13.21 | 166.69 | 0.22 | 0 | -0.3 | 0 | 0.72 | 1.41 | 0.02 | 0.0 | 577.27 | 0 |
| 2020 (7) | -0.44 | 0 | -0.92 | 0 | 0.53 | 1225.0 | -0.35 | 0 | -1.36 | 0 | 0.26 | 52.94 | 0 | 0 | 4.95 | 37.21 | -0.36 | 0 | -0.64 | 0 | 0.71 | 0.0 | 0.02 | -75.0 | -488.89 | 0 |
| 2019 (6) | 0.05 | 0 | 0.38 | 0 | 0.04 | -98.45 | -0.04 | 0 | 0.43 | 0 | 0.17 | -67.31 | 0 | 0 | 3.61 | -84.24 | -0.81 | 0 | -1.81 | 0 | 0.71 | 20.34 | 0.08 | 14.29 | 0.00 | 0 |
| 2018 (5) | -0.78 | 0 | -1.52 | 0 | 2.58 | 16.74 | -0.01 | 0 | -2.3 | 0 | 0.52 | -50.0 | 0 | 0 | 22.91 | 92.29 | -3.87 | 0 | -3.95 | 0 | 0.59 | 15.69 | 0.07 | 250.0 | 0.00 | 0 |
| 2017 (4) | -1.07 | 0 | -1.67 | 0 | 2.21 | 15.1 | 0.02 | -50.0 | -2.74 | 0 | 1.04 | -22.96 | 0 | 0 | 11.91 | -24.2 | 0.13 | -77.97 | 0.02 | -95.65 | 0.51 | 82.14 | 0.02 | 100.0 | -194.55 | 0 |
| 2016 (3) | 0.35 | 0 | -1.88 | 0 | 1.92 | 16.36 | 0.04 | 0 | -1.53 | 0 | 1.35 | 159.62 | 0 | 0 | 15.72 | 46.88 | 0.59 | 43.9 | 0.46 | 48.39 | 0.28 | 133.33 | 0.01 | 0.0 | 46.67 | 0 |
| 2015 (2) | -0.62 | 0 | -1.12 | 0 | 1.65 | -37.02 | -0.3 | 0 | -1.74 | 0 | 0.52 | -73.33 | 0 | 0 | 10.70 | -83.26 | 0.41 | 41.38 | 0.31 | 55.0 | 0.12 | 0.0 | 0.01 | 0.0 | -140.91 | 0 |
| 2014 (1) | -0.15 | 0 | -1.97 | 0 | 2.62 | 254.05 | -0.07 | 0 | -2.12 | 0 | 1.95 | 747.83 | 0 | 0 | 63.93 | 814.54 | 0.29 | 141.67 | 0.2 | 233.33 | 0.12 | 33.33 | 0.01 | 0 | -45.45 | 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) | 2.47 | 671.88 | -17.11 | -2.1 | -1135.29 | 16.0 | -0.37 | -131.25 | -208.33 | -0.13 | -116.67 | -121.67 | 0.37 | 146.67 | -22.92 | 0.15 | 7.14 | -73.68 | 0 | 0 | 0 | 3.91 | 65.74 | -74.78 | 0.38 | -82.96 | -47.95 | 1.15 | -33.91 | 43.75 | 0.12 | 9.09 | 20.0 | 0.01 | 0.0 | 0.0 | 192.97 | 1021.63 | -41.07 |
| 24Q2 (19) | 0.32 | -81.29 | 557.14 | -0.17 | 76.06 | -466.67 | -0.16 | -145.71 | -172.73 | -0.06 | -104.76 | 86.96 | 0.15 | -85.0 | 250.0 | 0.14 | 16.67 | 600.0 | 0 | 0 | 0 | 2.36 | -37.15 | 684.85 | 2.23 | 305.45 | -34.6 | 1.74 | 304.65 | -34.09 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 17.20 | -94.57 | 775.88 |
| 24Q1 (18) | 1.71 | 181.82 | 165.27 | -0.71 | -171.72 | -143.03 | 0.35 | -2.78 | 34.62 | 1.26 | 185.71 | 534.48 | 1.0 | 190.91 | 203.09 | 0.12 | -42.86 | 500.0 | 0 | 0 | 0 | 3.75 | -51.07 | 342.5 | 0.55 | 1016.67 | 139.13 | 0.43 | 760.0 | 230.77 | 0.1 | 11.11 | -16.67 | 0.01 | 0.0 | 0.0 | 316.67 | 122.73 | 131.42 |
| 23Q4 (17) | -2.09 | -170.13 | -7066.67 | 0.99 | 139.6 | 1514.29 | 0.36 | 400.0 | 117.91 | -1.47 | -345.0 | -764.71 | -1.1 | -329.17 | -2650.0 | 0.21 | -63.16 | 200.0 | 0 | 0 | 0 | 7.66 | -50.52 | 966.42 | -0.06 | -108.22 | -101.39 | 0.05 | -93.75 | -98.69 | 0.09 | -10.0 | -65.38 | 0.01 | 0.0 | 0.0 | -1393.33 | -525.48 | -190522.22 |
| 23Q3 (16) | 2.98 | 4357.14 | -2.93 | -2.5 | -8233.33 | 0 | -0.12 | -154.55 | -111.32 | 0.6 | 230.43 | 2900.0 | 0.48 | 580.0 | -84.36 | 0.57 | 2750.0 | 0 | 0 | 0 | 0 | 15.49 | 5057.88 | 0 | 0.73 | -78.59 | -18.89 | 0.8 | -69.7 | 9.59 | 0.1 | 0.0 | -81.13 | 0.01 | 0.0 | 0.0 | 327.47 | 12964.99 | 35.47 |
| 23Q2 (15) | -0.07 | 97.33 | 82.05 | -0.03 | -101.82 | 57.14 | 0.22 | -15.38 | -75.0 | -0.46 | -58.62 | -193.88 | -0.1 | 89.69 | 78.26 | 0.02 | 0.0 | -77.78 | 0 | 0 | 0 | 0.30 | -64.56 | -80.41 | 3.41 | 1382.61 | 821.62 | 2.64 | 1930.77 | 1100.0 | 0.1 | -16.67 | -79.17 | 0.01 | 0.0 | 0.0 | -2.55 | 99.75 | 95.37 |
| 23Q1 (14) | -2.62 | -8833.33 | 14.94 | 1.65 | 2457.14 | 87.5 | 0.26 | 112.94 | 1400.0 | -0.29 | -70.59 | -314.29 | -0.97 | -2325.0 | 55.91 | 0.02 | -71.43 | -93.75 | 0 | 0 | 0 | 0.85 | 17.92 | -87.71 | 0.23 | -94.66 | -34.29 | 0.13 | -96.61 | -55.17 | 0.12 | -53.85 | -61.29 | 0.01 | 0.0 | 0.0 | -1007.69 | -137817.95 | -99.58 |
| 22Q4 (13) | 0.03 | -99.02 | -98.83 | -0.07 | 0 | 96.62 | -2.01 | -289.62 | -238.62 | -0.17 | -950.0 | -240.0 | -0.04 | -101.3 | -108.0 | 0.07 | 0 | -92.71 | 0 | 0 | 0 | 0.72 | 0 | -96.77 | 4.31 | 378.89 | 1336.67 | 3.83 | 424.66 | 38200.0 | 0.26 | -50.94 | 23.81 | 0.01 | 0.0 | 0.0 | 0.73 | -99.7 | -99.93 |
| 22Q3 (12) | 3.07 | 887.18 | 498.7 | 0 | 100.0 | 100.0 | 1.06 | 20.45 | -64.67 | 0.02 | -95.92 | 104.17 | 3.07 | 767.39 | 233.48 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.9 | 143.24 | 1100.0 | 0.73 | 231.82 | 380.77 | 0.53 | 10.42 | 253.33 | 0.01 | 0.0 | 0.0 | 241.73 | 540.08 | 0 |
| 22Q2 (11) | -0.39 | 87.34 | -129.41 | -0.07 | -107.95 | -800.0 | 0.88 | 4500.0 | 193.33 | 0.49 | 800.0 | 2350.0 | -0.46 | 79.09 | -187.5 | 0.09 | -71.88 | 350.0 | 0 | 0 | 0 | 1.53 | -77.77 | -1.87 | 0.37 | 5.71 | 3600.0 | 0.22 | -24.14 | 1200.0 | 0.48 | 54.84 | 182.35 | 0.01 | 0.0 | 0.0 | -54.93 | 89.12 | 48.3 |
| 22Q1 (10) | -3.08 | -219.84 | -438.46 | 0.88 | 142.51 | 69.23 | -0.02 | -101.38 | 98.76 | -0.07 | -40.0 | -117.95 | -2.2 | -540.0 | -253.85 | 0.32 | -66.67 | 540.0 | 0 | 0 | 0 | 6.90 | -68.97 | 71.03 | 0.35 | 16.67 | 0 | 0.29 | 2800.0 | 1066.67 | 0.31 | 47.62 | 72.22 | 0.01 | 0.0 | 0.0 | -504.92 | -145.19 | -188.78 |
| 21Q4 (9) | 2.57 | 433.77 | 2670.0 | -2.07 | -35.29 | -1193.75 | 1.45 | -51.67 | 417.86 | -0.05 | 89.58 | 84.85 | 0.5 | 121.74 | 292.31 | 0.96 | 3100.0 | 1500.0 | 0 | 0 | 0 | 22.22 | 722.22 | 418.52 | 0.3 | 433.33 | 42.86 | 0.01 | 103.85 | -90.0 | 0.21 | 40.0 | 16.67 | 0.01 | 0.0 | 0.0 | 1117.39 | 0 | 3340.43 |
| 21Q3 (8) | -0.77 | -352.94 | -196.15 | -1.53 | -15400.0 | 0 | 3.0 | 900.0 | 1664.71 | -0.48 | -2500.0 | -336.36 | -2.3 | -1337.5 | -784.62 | 0.03 | 50.0 | -40.0 | 0 | 0 | 0 | 2.70 | 72.97 | -45.41 | -0.09 | -1000.0 | 70.97 | -0.26 | -1200.0 | 33.33 | 0.15 | -11.76 | -16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.17 | -118.68 | -383.33 | 0.01 | -98.08 | 116.67 | 0.3 | 118.63 | 0 | 0.02 | -94.87 | -83.33 | -0.16 | -111.19 | 0 | 0.02 | -60.0 | -71.43 | 0 | 0 | 0 | 1.56 | -61.25 | -76.56 | 0.01 | 0 | 103.85 | -0.02 | 33.33 | 93.94 | 0.17 | -5.56 | 0.0 | 0.01 | 0.0 | 0.0 | -106.25 | -118.68 | 0 |
| 21Q1 (6) | 0.91 | 1010.0 | 750.0 | 0.52 | 425.0 | 174.29 | -1.61 | -675.0 | -2400.0 | 0.39 | 218.18 | 1075.0 | 1.43 | 650.0 | 270.24 | 0.05 | -16.67 | -28.57 | 0 | 0 | 0 | 4.03 | -5.91 | 3.69 | 0 | -100.0 | -100.0 | -0.03 | -130.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 568.75 | 1749.37 | 750.0 |
| 20Q4 (5) | -0.1 | 61.54 | -266.67 | -0.16 | 0 | -194.12 | 0.28 | 64.71 | 247.37 | -0.33 | -200.0 | -725.0 | -0.26 | 0.0 | -213.04 | 0.06 | 20.0 | -14.29 | 0 | 0 | 0 | 4.29 | -13.43 | -2.65 | 0.21 | 167.74 | 1150.0 | 0.1 | 125.64 | 110.99 | 0.18 | 0.0 | 20.0 | 0.01 | 0.0 | -50.0 | -34.48 | 0 | 0 |
| 20Q3 (4) | -0.26 | -533.33 | 0.0 | 0 | 100.0 | 0.0 | 0.17 | 0 | 0.0 | -0.11 | -191.67 | 0.0 | -0.26 | 0 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0.0 | 4.95 | -25.74 | 0.0 | -0.31 | -19.23 | 0.0 | -0.39 | -18.18 | 0.0 | 0.18 | 5.88 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.06 | 142.86 | 0.0 | -0.06 | 91.43 | 0.0 | 0 | -100.0 | 0.0 | 0.12 | 400.0 | 0.0 | 0 | 100.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.67 | 71.43 | 0.0 | -0.26 | -2700.0 | 0.0 | -0.33 | -1000.0 | 0.0 | 0.17 | -5.56 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.14 | -333.33 | 0.0 | -0.7 | -511.76 | 0.0 | 0.07 | 136.84 | 0.0 | -0.04 | 0.0 | 0.0 | -0.84 | -465.22 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.89 | -11.67 | 0.0 | 0.01 | 150.0 | 0.0 | -0.03 | 96.7 | 0.0 | 0.18 | 20.0 | 0.0 | 0.01 | -50.0 | 0.0 | -87.50 | 0 | 0.0 |
| 19Q4 (1) | 0.06 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.40 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
