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) | 4.34 | 0 | 1.89 | 0 | -3.46 | 0 | -0.11 | 0 | 6.23 | 0 | 0.19 | -34.48 | 0 | 0 | 0.65 | -48.39 | 1.91 | 0 | 10.19 | 0 | 1.77 | 3.51 | 0.02 | -33.33 | 36.23 | 0 |
| 2022 (9) | -1.65 | 0 | -0.31 | 0 | 1.74 | -63.06 | 0.23 | 0 | -1.96 | 0 | 0.29 | 107.14 | 0 | 0 | 1.26 | -7.13 | -1.74 | 0 | -2.24 | 0 | 1.71 | -9.52 | 0.03 | 0.0 | 0.00 | 0 |
| 2021 (8) | -4.11 | 0 | -0.08 | 0 | 4.71 | 31.2 | -0.04 | 0 | -4.19 | 0 | 0.14 | -88.71 | 0 | 0 | 1.36 | -88.02 | -5.83 | 0 | -6.22 | 0 | 1.89 | -7.8 | 0.03 | 50.0 | 0.00 | 0 |
| 2020 (7) | -3.06 | 0 | -0.61 | 0 | 3.59 | 14.7 | -0.76 | 0 | -3.67 | 0 | 1.24 | -77.45 | 0 | 0 | 11.37 | -32.32 | -3.84 | 0 | -3.42 | 0 | 2.05 | 15.82 | 0.02 | -33.33 | 0.00 | 0 |
| 2019 (6) | 2.56 | 0 | -5.29 | 0 | 3.13 | -63.65 | 0.97 | 0 | -2.73 | 0 | 5.5 | 25.86 | 0 | 0 | 16.79 | 2.65 | -1.7 | 0 | -1.72 | 0 | 1.77 | 53.91 | 0.03 | -40.0 | 3200.00 | 0 |
| 2018 (5) | -5.09 | 0 | -3.61 | 0 | 8.61 | 105.98 | -0.62 | 0 | -8.7 | 0 | 4.37 | 10.35 | 0 | 0 | 16.36 | 14.82 | -3.05 | 0 | -2.96 | 0 | 1.15 | 30.68 | 0.05 | 25.0 | 0.00 | 0 |
| 2017 (4) | -1.69 | 0 | -3.31 | 0 | 4.18 | 266.67 | -0.81 | 0 | -5.0 | 0 | 3.96 | -16.81 | 0 | 0 | 14.25 | -9.59 | -2.23 | 0 | -2.54 | 0 | 0.88 | 69.23 | 0.04 | 33.33 | 0.00 | 0 |
| 2016 (3) | 1.4 | -2.1 | -5.05 | 0 | 1.14 | -83.16 | 1.03 | 0 | -3.65 | 0 | 4.76 | -20.4 | 0 | 0 | 15.76 | -10.36 | 0.58 | -7.94 | 0.3 | -50.82 | 0.52 | -7.14 | 0.03 | 200.0 | 164.71 | 35.91 |
| 2015 (2) | 1.43 | 25.44 | -5.96 | 0 | 6.77 | 50.44 | -0.3 | 0 | -4.53 | 0 | 5.98 | 13.26 | 0 | 0 | 17.58 | 17.32 | 0.63 | -25.0 | 0.61 | -23.75 | 0.56 | -3.45 | 0.01 | 0.0 | 121.19 | 47.76 |
| 2014 (1) | 1.14 | -47.71 | -5.29 | 0 | 4.5 | 0 | 0.06 | 500.0 | -4.15 | 0 | 5.28 | 155.07 | 0 | 0 | 14.99 | 145.37 | 0.84 | 86.67 | 0.8 | 42.86 | 0.58 | -4.92 | 0.01 | 0.0 | 82.01 | -55.61 |
| 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) | 1.3 | 900.0 | 28.71 | -0.08 | 11.11 | -153.33 | -0.26 | 44.68 | 90.19 | 0.01 | 116.67 | 108.33 | 1.22 | 2950.0 | 5.17 | 0.08 | 0.0 | 60.0 | 0 | 0 | 0 | 1.10 | -6.86 | 79.09 | 0.39 | -17.02 | -50.0 | 0.17 | -68.52 | -79.01 | 0.45 | -2.17 | -4.26 | 0.01 | 0.0 | 0 | 206.35 | 1503.17 | 161.51 |
| 24Q2 (19) | 0.13 | -75.93 | -83.95 | -0.09 | -200.0 | -104.97 | -0.47 | -42.42 | -295.83 | -0.06 | -200.0 | -100.0 | 0.04 | -92.16 | -98.47 | 0.08 | 166.67 | 33.33 | 0 | 0 | 0 | 1.18 | 158.81 | 59.25 | 0.47 | -25.4 | -26.56 | 0.54 | -29.87 | -94.25 | 0.46 | 0.0 | 4.55 | 0.01 | 0 | 0 | 12.87 | -70.68 | 56.2 |
| 24Q1 (18) | 0.54 | -8.47 | -71.88 | -0.03 | -50.0 | 25.0 | -0.33 | -17.86 | 57.14 | 0.06 | 0.0 | 400.0 | 0.51 | -10.53 | -72.87 | 0.03 | -40.0 | -25.0 | 0 | 0 | 0 | 0.46 | -43.19 | -24.89 | 0.63 | 2000.0 | 36.96 | 0.77 | 385.19 | 196.15 | 0.46 | 0.0 | 12.2 | 0 | 0 | 0 | 43.90 | -85.86 | -84.68 |
| 23Q4 (17) | 0.59 | -41.58 | 237.21 | -0.02 | -113.33 | 87.5 | -0.28 | 89.43 | -154.55 | 0.06 | 150.0 | -75.0 | 0.57 | -50.86 | 196.61 | 0.05 | 0.0 | -68.75 | 0 | 0 | 0 | 0.80 | 30.77 | -69.2 | 0.03 | -96.15 | 400.0 | -0.27 | -133.33 | -42.11 | 0.46 | -2.13 | 12.2 | 0 | 0 | -100.0 | 310.53 | 293.54 | 266.1 |
| 23Q3 (16) | 1.01 | 24.69 | 10000.0 | 0.15 | -91.71 | 350.0 | -2.65 | -1204.17 | -270.97 | -0.12 | -300.0 | -148.0 | 1.16 | -55.73 | 2420.0 | 0.05 | -16.67 | -37.5 | 0 | 0 | 0 | 0.61 | -17.18 | -50.83 | 0.78 | 21.88 | 358.82 | 0.81 | -91.37 | 406.25 | 0.47 | 6.82 | 11.9 | 0 | 0 | -100.0 | 78.91 | 857.59 | 4555.47 |
| 23Q2 (15) | 0.81 | -57.81 | 169.83 | 1.81 | 4625.0 | 9150.0 | 0.24 | 131.17 | -67.12 | -0.03 | -50.0 | 85.0 | 2.62 | 39.36 | 322.03 | 0.06 | 50.0 | 500.0 | 0 | 0 | 0 | 0.74 | 22.07 | 249.2 | 0.64 | 39.13 | 152.03 | 9.39 | 3511.54 | 795.56 | 0.44 | 7.32 | 2.33 | 0 | 0 | -100.0 | 8.24 | -97.12 | 0 |
| 23Q1 (14) | 1.92 | 546.51 | 2842.86 | -0.04 | 75.0 | 33.33 | -0.77 | -600.0 | -75.0 | -0.02 | -108.33 | 60.0 | 1.88 | 418.64 | 1546.15 | 0.04 | -75.0 | 0.0 | 0 | 0 | 0 | 0.61 | -76.7 | -14.7 | 0.46 | 4700.0 | 168.66 | 0.26 | 236.84 | 130.59 | 0.41 | 0.0 | -8.89 | 0 | -100.0 | -100.0 | 286.57 | 253.28 | 0 |
| 22Q4 (13) | -0.43 | -4400.0 | 18.87 | -0.16 | -166.67 | -420.0 | -0.11 | -107.1 | -106.88 | 0.24 | -4.0 | 442.86 | -0.59 | -1080.0 | -22.92 | 0.16 | 100.0 | 700.0 | 0 | 0 | 0 | 2.60 | 108.78 | 364.39 | -0.01 | -105.88 | 99.04 | -0.19 | -218.75 | 82.73 | 0.41 | -2.38 | -10.87 | 0.01 | 0.0 | 0.0 | -186.96 | -11130.43 | 0 |
| 22Q3 (12) | 0.01 | 100.86 | 100.85 | -0.06 | -200.0 | -120.69 | 1.55 | 112.33 | 46.23 | 0.25 | 225.0 | 192.59 | -0.05 | 95.76 | 94.38 | 0.08 | 700.0 | 166.67 | 0 | 0 | 0 | 1.25 | 488.16 | 24.61 | 0.17 | 113.82 | 117.35 | 0.16 | 111.85 | 114.55 | 0.42 | -2.33 | -10.64 | 0.01 | 0.0 | 0.0 | 1.69 | 0 | 0 |
| 22Q2 (11) | -1.16 | -1557.14 | 37.63 | -0.02 | 66.67 | 33.33 | 0.73 | 265.91 | -41.6 | -0.2 | -300.0 | -164.52 | -1.18 | -807.69 | 37.57 | 0.01 | -75.0 | -75.0 | 0 | 0 | 0 | 0.21 | -70.18 | -91.15 | -1.23 | -83.58 | 60.06 | -1.35 | -58.82 | 57.14 | 0.43 | -4.44 | -10.42 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.07 | 86.79 | 87.27 | -0.06 | -220.0 | 84.62 | -0.44 | -127.5 | -155.7 | -0.05 | 28.57 | -400.0 | -0.13 | 72.92 | 86.17 | 0.04 | 100.0 | -20.0 | 0 | 0 | 0 | 0.71 | 26.82 | -71.01 | -0.67 | 35.58 | 6.94 | -0.85 | 22.73 | 2.3 | 0.45 | -2.17 | -6.25 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.53 | 55.08 | 10.17 | 0.05 | -82.76 | -93.33 | 1.6 | 50.94 | 40.35 | -0.07 | 74.07 | -75.0 | -0.48 | 46.07 | -400.0 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | 0.56 | -43.98 | -70.53 | -1.04 | -6.12 | 2.8 | -1.1 | 0.0 | -134.04 | 0.46 | -2.13 | -6.12 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -1.18 | 36.56 | -103.45 | 0.29 | 1066.67 | 363.64 | 1.06 | -15.2 | 152.38 | -0.27 | -187.1 | -440.0 | -0.89 | 52.91 | -28.99 | 0.03 | -25.0 | 250.0 | 0 | 0 | 0 | 1.00 | -58.25 | 196.5 | -0.98 | 68.18 | -30.67 | -1.1 | 65.08 | -50.68 | 0.47 | -2.08 | -7.84 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -1.86 | -238.18 | 5.58 | -0.03 | 92.31 | 89.29 | 1.25 | 58.23 | -38.73 | 0.31 | 3200.0 | 125.41 | -1.89 | -101.06 | 16.0 | 0.04 | -20.0 | -84.0 | 0 | 0 | 0 | 2.40 | -2.28 | -89.27 | -3.08 | -327.78 | -152.46 | -3.15 | -262.07 | -138.64 | 0.48 | 0.0 | -7.69 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.55 | 6.78 | -787.5 | -0.39 | -152.0 | 59.79 | 0.79 | -30.7 | 4050.0 | -0.01 | 75.0 | -101.82 | -0.94 | -687.5 | -5.62 | 0.05 | 0.0 | -94.79 | 0 | 0 | 0 | 2.45 | 28.92 | -86.65 | -0.72 | 32.71 | 8.86 | -0.87 | -85.11 | 3.33 | 0.48 | -2.04 | -9.43 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.59 | -1.72 | -129.21 | 0.75 | 781.82 | 140.76 | 1.14 | 171.43 | 280.0 | -0.04 | 20.0 | -103.48 | 0.16 | 123.19 | -11.11 | 0.05 | 350.0 | -97.25 | 0 | 0 | 0 | 1.90 | 283.46 | -91.27 | -1.07 | -42.67 | -234.38 | -0.47 | 35.62 | -9.3 | 0.49 | -3.92 | 2.08 | 0.01 | 0.0 | 0 | -1966.67 | 0 | -148.68 |
| 20Q3 (4) | -0.58 | 70.56 | 0.0 | -0.11 | 60.71 | 0.0 | 0.42 | -79.41 | 0.0 | -0.05 | 95.9 | 0.0 | -0.69 | 69.33 | 0.0 | -0.02 | -108.0 | 0.0 | 0 | 0 | 0.0 | -1.04 | -104.64 | 0.0 | -0.75 | 38.52 | 0.0 | -0.73 | 44.7 | 0.0 | 0.51 | -1.92 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -1.97 | -2562.5 | 0.0 | -0.28 | 71.13 | 0.0 | 2.04 | 10300.0 | 0.0 | -1.22 | -321.82 | 0.0 | -2.25 | -152.81 | 0.0 | 0.25 | -73.96 | 0.0 | 0 | 0 | 0.0 | 22.32 | 21.61 | 0.0 | -1.22 | -54.43 | 0.0 | -1.32 | -46.67 | 0.0 | 0.52 | -1.89 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.08 | -96.04 | 0.0 | -0.97 | 47.28 | 0.0 | -0.02 | -106.67 | 0.0 | 0.55 | -52.17 | 0.0 | -0.89 | -594.44 | 0.0 | 0.96 | -47.25 | 0.0 | 0 | 0 | 0.0 | 18.36 | -15.69 | 0.0 | -0.79 | -146.88 | 0.0 | -0.9 | -109.3 | 0.0 | 0.53 | 10.42 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 2.02 | 0.0 | 0.0 | -1.84 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.77 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4040.00 | 0.0 | 0.0 |
