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) | 1.49 | -52.7 | 1.0 | 0 | -4.15 | 0 | -0.54 | 0 | 2.49 | 11.66 | 0.29 | 2800.0 | 0.08 | 0 | 23.39 | 4016.13 | -0.71 | 0 | 0.71 | -2.74 | 0.1 | 0.0 | 0 | 0 | 183.95 | -51.53 |
| 2022 (9) | 3.15 | -20.05 | -0.92 | 0 | -1.03 | 0 | -0.03 | 0 | 2.23 | -44.94 | 0.01 | -75.0 | -0.08 | 0 | 0.57 | -73.01 | -0.36 | 0 | 0.73 | -52.6 | 0.1 | 0.0 | 0 | 0 | 379.52 | 57.97 |
| 2021 (8) | 3.94 | 13033.33 | 0.11 | 0 | -2.48 | 0 | 0.01 | -50.0 | 4.05 | 0 | 0.04 | 0 | 0 | 0 | 2.11 | 0 | -0.66 | 0 | 1.54 | -56.5 | 0.1 | -23.08 | 0 | 0 | 240.24 | 29289.84 |
| 2020 (7) | 0.03 | 0 | -0.16 | 0 | -0.16 | 0 | 0.02 | 0 | -0.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.97 | 0 | 3.54 | 0 | 0.13 | 0.0 | 0 | 0 | 0.82 | 0 |
| 2019 (6) | -0.9 | 0 | 0.2 | -91.6 | 0 | 0 | 0 | 0 | -0.7 | 0 | 0.06 | 20.0 | 0 | 0 | 1.32 | 100.7 | -0.8 | 0 | -0.36 | 0 | 0.13 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.3 | -81.71 | 2.38 | 226.03 | -3.46 | 0 | 0 | 0 | 2.68 | 13.08 | 0.05 | 25.0 | 0.02 | 0 | 0.66 | 11.86 | 0.34 | 750.0 | 1.03 | 123.91 | 0.13 | -7.14 | 0 | 0 | 25.86 | -90.54 |
| 2017 (4) | 1.64 | 127.78 | 0.73 | 284.21 | 0.01 | 0 | 0 | 0 | 2.37 | 160.44 | 0.04 | -73.33 | -0.02 | 0 | 0.59 | -74.43 | 0.04 | -55.56 | 0.46 | 820.0 | 0.14 | -6.67 | 0 | 0 | 273.33 | -24.07 |
| 2016 (3) | 0.72 | 0 | 0.19 | 0 | 0 | 0 | 0.06 | 0 | 0.91 | 0 | 0.15 | 66.67 | 0.04 | 0 | 2.30 | 63.6 | 0.09 | -59.09 | 0.05 | 0 | 0.15 | -16.67 | 0 | 0 | 360.00 | 0 |
| 2015 (2) | -0.42 | 0 | -0.24 | 0 | 0 | 0 | -0.01 | 0 | -0.66 | 0 | 0.09 | 125.0 | -0.04 | 0 | 1.40 | 142.2 | 0.22 | 0 | -0.36 | 0 | 0.18 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.22 | -76.84 | -0.43 | 0 | -0.15 | 0 | 0.04 | -50.0 | -0.21 | 0 | 0.04 | 33.33 | 0.01 | 0 | 0.58 | 58.84 | -0.51 | 0 | -0.75 | 0 | 0.21 | -8.7 | 0 | 0 | 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) | 1.03 | 958.33 | 68.85 | -1.03 | -101.96 | -835.71 | -0.59 | 0 | -110.71 | -0.02 | -100.0 | 80.0 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | -0.16 | -60.0 | 0 | -0.00 | 0 | -100.0 | -0.18 | -80.0 | -50.0 | 0.31 | 19.23 | -41.51 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 312.12 | 828.28 | 186.54 |
| 24Q2 (19) | -0.12 | -154.55 | -160.0 | -0.51 | 59.52 | 87.12 | 0 | 0 | 0 | -0.01 | 0 | -110.0 | -0.63 | 39.42 | 83.24 | 0 | 0 | -100.0 | -0.1 | -11.11 | -900.0 | -0.00 | 0 | -100.0 | -0.1 | 37.5 | 71.43 | 0.26 | 1200.0 | 2700.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -42.86 | -107.79 | -102.14 |
| 24Q1 (18) | 0.22 | 340.0 | -65.08 | -1.26 | -148.84 | -156.0 | 0 | 100.0 | 0 | 0 | 0 | 100.0 | -1.04 | -139.54 | -136.11 | 0 | -100.0 | 0 | -0.09 | -200.0 | 0 | -0.00 | -100.0 | 0 | -0.16 | -77.78 | 0.0 | 0.02 | 118.18 | -93.1 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 550.00 | 0 | 170.63 |
| 23Q4 (17) | 0.05 | -91.8 | -66.67 | 2.58 | 1742.86 | 1175.0 | -3.88 | -1285.71 | 0 | 0 | 100.0 | 0 | 2.63 | 250.67 | 3022.22 | 0.16 | 1500.0 | 0 | 0.09 | 0 | 0 | 48.48 | 1306.06 | 0 | -0.09 | 25.0 | -212.5 | -0.11 | -120.75 | -178.57 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.61 | 205.0 | -19.74 | 0.14 | 103.54 | 27.27 | -0.28 | 0 | 73.08 | -0.1 | -200.0 | 0 | 0.75 | 119.95 | -13.79 | 0.01 | -91.67 | 0 | 0 | 100.0 | 100.0 | 3.45 | -92.53 | 0 | -0.12 | 65.71 | 73.33 | 0.53 | 5400.0 | 178.95 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 108.93 | -94.55 | -69.9 |
| 23Q2 (15) | 0.2 | -68.25 | 500.0 | -3.96 | -276.0 | -1880.0 | 0 | 0 | 0 | 0.1 | 118.18 | 266.67 | -3.76 | -230.56 | -1404.0 | 0.12 | 0 | 1100.0 | -0.01 | 0 | 0 | 46.15 | 0 | 1838.46 | -0.35 | -118.75 | -337.5 | -0.01 | -103.45 | -106.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2000.00 | 884.13 | 6900.0 |
| 23Q1 (14) | 0.63 | 320.0 | -72.61 | 2.25 | 1037.5 | 475.0 | 0 | 0 | 0 | -0.55 | 0 | -1933.33 | 2.88 | 3300.0 | 69.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -300.0 | -300.0 | 0.29 | 107.14 | 11.54 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 203.23 | 116.77 | -75.26 |
| 22Q4 (13) | 0.15 | -80.26 | -69.39 | -0.24 | -318.18 | -175.0 | 0 | 100.0 | 0 | 0 | 0 | -100.0 | -0.09 | -110.34 | -111.11 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.08 | 117.78 | 147.06 | 0.14 | -26.32 | -17.65 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 93.75 | -74.1 | -63.65 |
| 22Q3 (12) | 0.76 | 1620.0 | 230.43 | 0.11 | 155.0 | -42.11 | -1.04 | 0 | 58.23 | 0 | 100.0 | -100.0 | 0.87 | 448.0 | 107.14 | 0 | -100.0 | 0 | -0.08 | 0 | 0 | -0.00 | -100.0 | 0 | -0.45 | -462.5 | 16.67 | 0.19 | 26.67 | 152.78 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 361.90 | 1330.48 | 0 |
| 22Q2 (11) | -0.05 | -102.17 | -101.81 | -0.2 | 66.67 | 20.0 | 0 | 0 | 0 | -0.06 | -300.0 | -500.0 | -0.25 | -114.71 | -109.92 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 2.38 | 0 | 30.95 | -0.08 | -200.0 | 38.46 | 0.15 | -42.31 | -90.26 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -29.41 | -103.58 | -116.67 |
| 22Q1 (10) | 2.3 | 369.39 | 411.11 | -0.6 | -287.5 | -275.0 | 0 | 0 | -100.0 | 0.03 | 200.0 | 0 | 1.7 | 109.88 | 486.21 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.08 | 147.06 | -55.56 | 0.26 | 52.94 | 30.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 821.43 | 218.51 | 319.84 |
| 21Q4 (9) | 0.49 | 113.04 | 48.48 | 0.32 | 68.42 | 268.42 | 0 | 100.0 | 0 | 0.01 | 0.0 | 0.0 | 0.81 | 92.86 | 478.57 | 0.02 | 0 | 0 | 0 | 0 | 0 | 3.77 | 0 | 0 | -0.17 | 68.52 | 50.0 | 0.17 | 147.22 | -96.38 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 257.89 | 0 | 3588.68 |
| 21Q3 (8) | 0.23 | -91.7 | 15.0 | 0.19 | 176.0 | 216.67 | -2.49 | 0 | -1364.71 | 0.01 | 200.0 | 0 | 0.42 | -83.33 | 61.54 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.54 | -315.38 | 6.9 | -0.36 | -123.38 | -5.88 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (7) | 2.77 | 515.56 | 1219.05 | -0.25 | -56.25 | -78.57 | 0 | -100.0 | 0 | -0.01 | 0 | -200.0 | 2.52 | 768.97 | 3500.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.82 | -1.82 | 0 | -0.13 | -172.22 | 74.0 | 1.54 | 670.0 | 540.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 176.43 | -9.82 | 0 |
| 21Q1 (6) | 0.45 | 36.36 | 163.38 | -0.16 | 15.79 | -233.33 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0 | 0.29 | 107.14 | 149.15 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.85 | 0 | 0 | 0.18 | 152.94 | 132.73 | 0.2 | -95.74 | 143.48 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 195.65 | 2698.42 | 0 |
| 20Q4 (5) | 0.33 | 65.0 | 136.67 | -0.19 | -416.67 | -337.5 | 0 | 100.0 | 0 | 0.01 | 0 | 0 | 0.14 | -46.15 | 117.07 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.34 | 41.38 | -126.67 | 4.69 | 1479.41 | 5962.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.99 | 0 | 0 |
| 20Q3 (4) | 0.2 | -4.76 | 0.0 | 0.06 | 142.86 | 0.0 | -0.17 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.26 | 271.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.58 | -16.0 | 0.0 | -0.34 | 2.86 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.21 | 129.58 | 0.0 | -0.14 | -216.67 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0 | 0.0 | 0.07 | 111.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.5 | 9.09 | 0.0 | -0.35 | 23.91 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.71 | 21.11 | 0.0 | 0.12 | 50.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -0.59 | 28.05 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.55 | -266.67 | 0.0 | -0.46 | -475.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.9 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 8.20 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
