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) | 1.02 | 10100.0 | 5.95 | 0 | -0.1 | 0 | -0.08 | 0 | 6.97 | 0 | 0.06 | 0.0 | -0.11 | 0 | 2.33 | -7.39 | -0.85 | 0 | -0.43 | 0 | 0.21 | 0.0 | 0.07 | 600.0 | 0.00 | 0 |
| 2022 (9) | 0.01 | 0 | -2.5 | 0 | -0.42 | 0 | 0.05 | 0 | -2.49 | 0 | 0.06 | 100.0 | 0 | 0 | 2.52 | 199.16 | -1.53 | 0 | -1.57 | 0 | 0.21 | 5.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -1.26 | 0 | -0.03 | 0 | -0.43 | 0 | -0.02 | 0 | -1.29 | 0 | 0.03 | -50.0 | 0 | 0 | 0.84 | 52.39 | -1.41 | 0 | -0.19 | 0 | 0.2 | -48.72 | 0.01 | -50.0 | -6300.00 | 0 |
| 2020 (7) | -0.65 | 0 | 8.44 | 681.48 | -2.46 | 0 | -0.26 | 0 | 7.79 | 0 | 0.06 | -60.0 | -0.07 | 0 | 0.55 | -65.71 | -1.05 | 0 | 3.96 | 0 | 0.39 | -27.78 | 0.02 | -33.33 | -14.87 | 0 |
| 2019 (6) | -1.6 | 0 | 1.08 | 66.15 | 0.1 | 0 | 0.11 | -26.67 | -0.52 | 0 | 0.15 | -82.14 | 0.33 | 450.0 | 1.61 | -75.38 | -3.16 | 0 | -3.57 | 0 | 0.54 | -25.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2018 (5) | -2.23 | 0 | 0.65 | 441.67 | -0.07 | 0 | 0.15 | 0 | -1.58 | 0 | 0.84 | 64.71 | 0.06 | -14.29 | 6.55 | 63.16 | -3.32 | 0 | -3.2 | 0 | 0.72 | -21.74 | 0.03 | -85.71 | 0.00 | 0 |
| 2017 (4) | -2.26 | 0 | 0.12 | 0 | 1.83 | 5.17 | -0.05 | 0 | -2.14 | 0 | 0.51 | -22.73 | 0.07 | 0 | 4.02 | -27.78 | -3.49 | 0 | -4.51 | 0 | 0.92 | -22.03 | 0.21 | 133.33 | 0.00 | 0 |
| 2016 (3) | -2.35 | 0 | -1.58 | 0 | 1.74 | 0 | 0.18 | 0 | -3.93 | 0 | 0.66 | 560.0 | -0.07 | 0 | 5.56 | 868.04 | -3.55 | 0 | -3.85 | 0 | 1.18 | -23.38 | 0.09 | -30.77 | 0.00 | 0 |
| 2015 (2) | 0.32 | -78.23 | -0.05 | 0 | -0.98 | 0 | -0.16 | 0 | 0.27 | -51.79 | 0.1 | -85.92 | -0.33 | 0 | 0.57 | -68.8 | -3.75 | 0 | -3.59 | 0 | 1.54 | -10.98 | 0.13 | -40.91 | 0.00 | 0 |
| 2014 (1) | 1.47 | -63.16 | -0.91 | 0 | -0.6 | 0 | 0.01 | 0 | 0.56 | -71.86 | 0.71 | -50.0 | -0.18 | 0 | 1.84 | -26.68 | -1.75 | 0 | -0.79 | 0 | 1.73 | -5.46 | 0.22 | -21.43 | 126.72 | -23.14 |
| 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) | 0.5 | 35.14 | 16.28 | -1.56 | -420.0 | -159.32 | -0.02 | 0.0 | 33.33 | 0.19 | 0 | 2000.0 | -1.06 | -1614.29 | -134.64 | 0.22 | 0 | 2100.0 | 0 | 0 | 100.0 | 31.88 | 0 | 2131.88 | -0.24 | -14.29 | -84.62 | 0.33 | 1000.0 | 266.67 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | -80.0 | 128.21 | -68.81 | -43.35 |
| 24Q2 (19) | 0.37 | 311.11 | 146.67 | -0.3 | -114.42 | -150.0 | -0.02 | 33.33 | 33.33 | 0 | 0 | 100.0 | 0.07 | -96.77 | 133.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.21 | -5.0 | 36.36 | 0.03 | -57.14 | 108.82 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 411.11 | 493.83 | 0 |
| 24Q1 (18) | 0.09 | 12.5 | -74.29 | 2.08 | -53.05 | 312.24 | -0.03 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 2.17 | -51.88 | 444.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.2 | -53.85 | 20.0 | 0.07 | 146.67 | 333.33 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 69.23 | 0 | -96.04 |
| 23Q4 (17) | 0.08 | -81.4 | -11.11 | 4.43 | 68.44 | 786.0 | -0.03 | 0.0 | -130.0 | 0.07 | 800.0 | 143.75 | 4.51 | 47.39 | 664.41 | 0.01 | 0.0 | 0 | 0 | 100.0 | -100.0 | 1.45 | 1.45 | 0 | -0.13 | 0.0 | 45.83 | -0.15 | -266.67 | 48.28 | 0.05 | 0.0 | -16.67 | 0.01 | -80.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.43 | 186.67 | 760.0 | 2.63 | 2291.67 | 3857.14 | -0.03 | 0.0 | 94.0 | -0.01 | 90.91 | 95.83 | 3.06 | 10100.0 | 15400.0 | 0.01 | -50.0 | -66.67 | -0.11 | 0 | -450.0 | 1.43 | -52.14 | -78.57 | -0.13 | 60.61 | 69.05 | 0.09 | 126.47 | 147.37 | 0.05 | 0.0 | -16.67 | 0.05 | 0 | 0 | 226.32 | 0 | 0 |
| 23Q2 (15) | 0.15 | -57.14 | 131.25 | -0.12 | 87.76 | 95.86 | -0.03 | 0.0 | -200.0 | -0.11 | -450.0 | -650.0 | 0.03 | 104.76 | 100.89 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 2.99 | 52.24 | 0 | -0.33 | -32.0 | 36.54 | -0.34 | -1033.33 | 70.69 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 0.35 | 288.89 | 0.0 | -0.98 | -296.0 | -3166.67 | -0.03 | -130.0 | -200.0 | -0.02 | 87.5 | -104.65 | -0.63 | -206.78 | -296.88 | 0.01 | 0 | -66.67 | 0 | -100.0 | 0 | 1.96 | 0 | -64.71 | -0.25 | -4.17 | 28.57 | -0.03 | 89.66 | -142.86 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 1750.00 | 0 | 500.0 |
| 22Q4 (13) | 0.09 | 80.0 | 133.33 | 0.5 | 814.29 | 5100.0 | 0.1 | 120.0 | 1100.0 | -0.16 | 33.33 | -245.45 | 0.59 | 3050.0 | 310.71 | 0 | -100.0 | -100.0 | 0.02 | 200.0 | 0 | -0.00 | -100.0 | -100.0 | -0.24 | 42.86 | 31.43 | -0.29 | -52.63 | -172.5 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 0.05 | 110.42 | 110.2 | -0.07 | 97.59 | -600.0 | -0.5 | -4900.0 | -354.55 | -0.24 | -1300.0 | -84.62 | -0.02 | 99.41 | 96.0 | 0.03 | 0 | 200.0 | -0.02 | 0 | 0 | 6.67 | 0 | 266.67 | -0.42 | 19.23 | 4.55 | -0.19 | 83.62 | -155.88 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.48 | -237.14 | 27.27 | -2.9 | -9566.67 | 0 | -0.01 | 0.0 | 0 | 0.02 | -95.35 | 140.0 | -3.38 | -1156.25 | -412.12 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.52 | -48.57 | -67.74 | -1.16 | -1757.14 | -24.73 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 0.35 | 229.63 | 118.75 | -0.03 | -200.0 | -200.0 | -0.01 | 0.0 | 96.77 | 0.43 | 290.91 | 975.0 | 0.32 | 214.29 | 113.33 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 5.56 | 322.22 | 633.33 | -0.35 | 0.0 | -12.9 | 0.07 | -82.5 | 250.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 291.67 | 586.11 | 27.6 |
| 21Q4 (9) | -0.27 | 44.9 | -3.85 | -0.01 | 0.0 | -101.52 | -0.01 | 90.91 | 99.59 | 0.11 | 184.62 | 283.33 | -0.28 | 44.0 | -170.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | 100.0 | 1.32 | -27.63 | -36.32 | -0.35 | 20.45 | -45.83 | 0.4 | 17.65 | -51.81 | 0.05 | 0.0 | -44.44 | 0 | 0 | 0 | -60.00 | 52.24 | -112.31 |
| 21Q3 (8) | -0.49 | 25.76 | -1080.0 | -0.01 | 0 | -100.14 | -0.11 | 0 | -140.74 | -0.13 | -160.0 | -160.0 | -0.5 | 24.24 | -107.0 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 1.82 | 0 | 683.64 | -0.44 | -41.94 | -500.0 | 0.34 | 136.56 | -91.79 | 0.05 | 0.0 | -50.0 | 0 | 0 | 0 | -125.64 | 0 | -10754.36 |
| 21Q2 (7) | -0.66 | -512.5 | -127.59 | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.05 | -225.0 | 75.0 | -0.66 | -540.0 | -344.44 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | -0.31 | 0.0 | 32.61 | -0.93 | -4750.0 | -165.71 | 0.05 | 0.0 | -50.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 0.16 | 161.54 | 206.67 | -0.01 | -101.52 | -107.69 | -0.31 | 87.4 | -520.0 | 0.04 | 166.67 | 0.0 | 0.15 | -62.5 | 850.0 | 0.01 | -80.0 | 0 | 0 | 100.0 | -100.0 | 0.76 | -63.33 | 0 | -0.31 | -29.17 | 32.61 | 0.02 | -97.59 | 103.03 | 0.05 | -44.44 | -54.55 | 0 | 0 | -100.0 | 228.57 | 908.79 | 0 |
| 20Q4 (5) | -0.26 | -620.0 | 60.0 | 0.66 | -90.69 | 6.45 | -2.46 | -1011.11 | -920.0 | -0.06 | -20.0 | -150.0 | 0.4 | -94.4 | 1433.33 | 0.05 | 400.0 | 400.0 | -0.74 | -7300.0 | -374.07 | 2.07 | 790.5 | 383.47 | -0.24 | -318.18 | 45.45 | 0.83 | -79.95 | 250.91 | 0.09 | -10.0 | -30.77 | 0 | 0 | -100.0 | -28.26 | -2496.52 | 0 |
| 20Q3 (4) | 0.05 | 117.24 | 0.0 | 7.09 | 1166.07 | 0.0 | 0.27 | 222.73 | 0.0 | -0.05 | 75.0 | 0.0 | 7.14 | 2544.44 | 0.0 | 0.01 | 0 | 0.0 | -0.01 | 92.31 | 0.0 | 0.23 | 0 | 0.0 | 0.11 | 123.91 | 0.0 | 4.14 | 1282.86 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 1.18 | 0 | 0.0 |
| 20Q2 (3) | -0.29 | -93.33 | 0.0 | 0.56 | 330.77 | 0.0 | -0.22 | -340.0 | 0.0 | -0.2 | -600.0 | 0.0 | 0.27 | 1450.0 | 0.0 | 0 | 0 | 0.0 | -0.13 | -200.0 | 0.0 | -0.00 | 0 | 0.0 | -0.46 | 0.0 | 0.0 | -0.35 | 46.97 | 0.0 | 0.1 | -9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.15 | 76.92 | 0.0 | 0.13 | -79.03 | 0.0 | -0.05 | -116.67 | 0.0 | 0.04 | -66.67 | 0.0 | -0.02 | 33.33 | 0.0 | 0 | -100.0 | 0.0 | 0.13 | -51.85 | 0.0 | -0.00 | -100.0 | 0.0 | -0.46 | -4.55 | 0.0 | -0.66 | -20.0 | 0.0 | 0.11 | -15.38 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.65 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
