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) | -11.13 | 0 | -0.06 | 0 | 7.66 | -65.85 | -0.55 | 0 | -11.19 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.25 | -94.0 | -0.65 | 0 | 0.03 | 200.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.47 | 0 | -20.06 | 0 | 22.43 | -26.02 | -1.27 | 0 | -19.59 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.17 | 0 | 3.74 | 1146.67 | 0.01 | 0.0 | 0 | 0 | 12.53 | 0 |
| 2021 (8) | -10.28 | 0 | -20.02 | 0 | 30.32 | 146.3 | -0.27 | 0 | -30.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.1 | 0 | 0.3 | -34.78 | 0.01 | 0.0 | 0 | 0 | -3316.13 | 0 |
| 2020 (7) | -14.46 | 0 | 3.22 | 0 | 12.31 | 0 | 0 | 0 | -11.24 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.46 | 0 | 0.46 | 0 | 0.01 | 0.0 | 0 | 0 | -3076.60 | 0 |
| 2019 (6) | -0.11 | 0 | -1.97 | 0 | 0 | 0 | 0 | 0 | -2.08 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.08 | 0 | -0.11 | 0 | 0.01 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.05 | 0 | 0.34 | 0 | 0 | 0 | 0.07 | 0 | 0.29 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.08 | 0 | -0.12 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.12 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 | -0.08 | 0 | -0.06 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.05 | -93.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -88.1 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.08 | 0 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.8 | -27.27 | -0.38 | 0 | 0 | 0 | 0 | 0 | 0.42 | -62.16 | 0.38 | 0 | 0 | 0 | 158.33 | 0 | 0.09 | 800.0 | 0.11 | 175.0 | 0 | 0 | 0 | 0 | 727.27 | -73.55 |
| 2014 (1) | 1.1 | 0 | 0.01 | 0 | 0 | 0 | 0.01 | -50.0 | 1.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.01 | -96.88 | 0.04 | -86.67 | 0 | 0 | 0 | 0 | 2750.00 | 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) | -0.18 | -104.65 | 93.57 | 0 | 100.0 | 100.0 | 0.65 | 139.63 | -85.62 | -0.09 | 93.18 | 92.62 | -0.18 | 83.78 | 94.38 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.07 | -16.67 | -250.0 | -0.47 | -34.29 | -104.35 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.87 | 1175.0 | 180.29 | -4.98 | -10060.0 | -8200.0 | -1.64 | -160.97 | -163.57 | -1.32 | -265.0 | -230.0 | -1.11 | -258.06 | 77.25 | 0 | -100.0 | 0 | -1.76 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 0.0 | 0.0 | -0.35 | -250.0 | 2.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.36 | 92.67 | -125.71 | 0.05 | -68.75 | -80.0 | 2.69 | 153.77 | 638.0 | 0.8 | -35.48 | 570.59 | -0.31 | 93.47 | -118.79 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | -100.0 | -117.14 | -0.1 | 62.96 | -147.62 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | -4.91 | -75.36 | -2034.78 | 0.16 | 140.0 | 260.0 | 1.06 | -76.55 | -72.11 | 1.24 | 201.64 | 1133.33 | -4.75 | -48.44 | -1339.39 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -50.0 | -130.0 | -0.27 | -17.39 | -440.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -2.8 | 41.91 | -254.43 | -0.4 | -566.67 | -253.85 | 4.52 | 75.19 | 0 | -1.22 | -205.0 | -25.77 | -3.2 | 34.43 | -503.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 66.67 | 50.0 | -0.23 | 36.11 | -4.55 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -4.82 | -444.29 | -322.12 | -0.06 | -124.0 | 71.43 | 2.58 | 616.0 | 239.46 | -0.4 | -135.29 | -73.91 | -4.88 | -395.76 | -348.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | -117.14 | -101.45 | -0.36 | -271.43 | -109.02 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 1.4 | 708.7 | 305.88 | 0.25 | 350.0 | 101.25 | -0.5 | -113.16 | -102.44 | -0.17 | -41.67 | -440.0 | 1.65 | 600.0 | 107.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 250.0 | 975.0 | 0.21 | 520.0 | 2000.0 | 0 | 0 | 0 | 0 | 0 | 0 | 666.67 | 0 | 109.8 |
| 22Q4 (13) | -0.23 | 70.89 | 96.74 | -0.1 | -138.46 | 99.5 | 3.8 | 0 | -86.35 | -0.12 | 87.63 | 14.29 | -0.33 | 37.74 | 98.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 350.0 | 900.0 | -0.05 | 77.27 | -123.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -0.79 | -136.41 | 58.2 | 0.26 | 223.81 | 0 | 0 | 100.0 | -100.0 | -0.97 | -321.74 | -3333.33 | -0.53 | -127.04 | 71.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.04 | -100.96 | 0.0 | -0.22 | -105.51 | -237.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (11) | 2.17 | 419.12 | 410.0 | -0.21 | 98.95 | 0 | -1.85 | -109.03 | 0 | -0.23 | -560.0 | -1050.0 | 1.96 | 109.47 | 380.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.15 | 10475.0 | 10475.0 | 3.99 | 39800.0 | 10075.0 | 0 | 0 | 0 | 0 | 0 | 0 | 54.39 | 100.8 | 0 |
| 22Q1 (10) | -0.68 | 90.35 | -6.25 | -20.01 | 0.35 | -33450.0 | 20.48 | -26.41 | 1948.0 | 0.05 | 135.71 | 135.71 | -20.69 | 23.74 | -3467.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.04 | -500.0 | -33.33 | 0.01 | -95.24 | 133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -6800.00 | -102.55 | 0 |
| 21Q4 (9) | -7.05 | -273.02 | 18.87 | -20.08 | 0 | -28785.71 | 27.83 | 1755.33 | 197.33 | -0.14 | -566.67 | -107.87 | -27.13 | -1335.45 | -214.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 125.0 | 125.0 | 0.21 | 31.25 | 625.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3357.14 | -184.2 | 0 |
| 21Q3 (8) | -1.89 | -170.0 | 42.9 | 0 | 0 | -100.0 | 1.5 | 0 | -49.15 | 0.03 | 250.0 | 102.16 | -1.89 | -170.0 | 27.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.04 | 0.0 | -33.33 | 0.16 | 500.0 | 633.33 | 0 | 0 | 0 | 0 | 0 | 0 | -1181.25 | 0 | 0 |
| 21Q2 (7) | -0.7 | -9.38 | 76.19 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.02 | 85.71 | 75.0 | -0.7 | -20.69 | -27.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.04 | -33.33 | -166.67 | -0.04 | -33.33 | -180.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -0.64 | 92.64 | -230.61 | 0.06 | -14.29 | -14.29 | 1.0 | -89.32 | 0 | -0.14 | -107.87 | 54.84 | -0.58 | 93.27 | -203.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.03 | 25.0 | -106.38 | -0.03 | 25.0 | -106.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | -8.69 | -162.54 | -9555.56 | 0.07 | -90.0 | 103.55 | 9.36 | 217.29 | 0 | 1.78 | 228.06 | 2642.86 | -8.62 | -230.27 | -318.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.04 | -33.33 | -100.0 | -0.04 | -33.33 | -300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -3.31 | -12.59 | 0.0 | 0.7 | -70.71 | 0.0 | 2.95 | 0 | 0.0 | -1.39 | -1637.5 | 0.0 | -2.61 | -374.55 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.03 | -150.0 | 0.0 | -0.03 | -160.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -2.94 | -700.0 | 0.0 | 2.39 | 3314.29 | 0.0 | 0 | 0 | 0.0 | -0.08 | 74.19 | 0.0 | -0.55 | -198.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.06 | -87.23 | 0.0 | 0.05 | -89.36 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5880.00 | -5740.0 | 0.0 |
| 20Q1 (2) | 0.49 | 644.44 | 0.0 | 0.07 | 103.55 | 0.0 | 0 | 0 | 0.0 | -0.31 | -342.86 | 0.0 | 0.56 | 127.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.47 | 2450.0 | 0.0 | 0.47 | 4800.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 104.26 | 0 | 0.0 |
| 19Q4 (1) | -0.09 | 0.0 | 0.0 | -1.97 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
