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) | 1.75 | 6.06 | 3.45 | 0 | 0.15 | -74.14 | 0.36 | 1100.0 | 5.2 | 0 | 0.12 | 50.0 | 0 | 0 | 0.62 | -9.98 | 1.29 | 0 | 1.42 | 3450.0 | 0.26 | 36.84 | 0 | 0 | 104.17 | -61.49 |
| 2022 (9) | 1.65 | 0 | -2.48 | 0 | 0.58 | -62.82 | 0.03 | 0 | -0.83 | 0 | 0.08 | 700.0 | 0 | 0 | 0.68 | 311.98 | -0.07 | 0 | 0.04 | 0 | 0.19 | -17.39 | 0.38 | 52.0 | 270.49 | 0 |
| 2021 (8) | -0.98 | 0 | 0.34 | 0 | 1.56 | -38.1 | -0.1 | 0 | -0.64 | 0 | 0.01 | -87.5 | 0 | 0 | 0.17 | -93.17 | 0.1 | 0 | -0.27 | 0 | 0.23 | -51.06 | 0.25 | 127.27 | -466.67 | 0 |
| 2020 (7) | -0.43 | 0 | -1.41 | 0 | 2.52 | -38.69 | 0.32 | 0 | -1.84 | 0 | 0.08 | -77.78 | 0.01 | 0 | 2.43 | -69.4 | -1.93 | 0 | -4.25 | 0 | 0.47 | -16.07 | 0.11 | 37.5 | 0.00 | 0 |
| 2019 (6) | -2.37 | 0 | -1.39 | 0 | 4.11 | 311.0 | 0 | 0 | -3.76 | 0 | 0.36 | 9.09 | 0 | 0 | 7.95 | 44.25 | -1.39 | 0 | 0.55 | 0 | 0.56 | 40.0 | 0.08 | 0 | -199.16 | 0 |
| 2018 (5) | -0.03 | 0 | -1.39 | 0 | 1.0 | 0 | -0.05 | 0 | -1.42 | 0 | 0.33 | -8.33 | 0 | 0 | 5.51 | 15.85 | -0.69 | 0 | -0.68 | 0 | 0.4 | 8.11 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.43 | 0 | -0.26 | 0 | -0.15 | 0 | 0.12 | 0 | -0.69 | 0 | 0.36 | -40.98 | -0.01 | 0 | 4.76 | -37.79 | -0.4 | 0 | -0.46 | 0 | 0.37 | 8.82 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.08 | 0 | 2.19 | 7200.0 | -1.09 | 0 | 0 | 0 | 2.27 | 0 | 0.61 | 408.33 | 0 | 0 | 7.64 | 379.03 | 0.85 | 0 | 0.66 | 0 | 0.34 | -12.82 | 0 | 0 | 8.00 | 0 |
| 2015 (2) | -0.25 | 0 | 0.03 | 0 | -0.02 | 0 | -0.03 | 0 | -0.22 | 0 | 0.12 | -73.33 | 0 | 0 | 1.60 | -65.18 | -0.26 | 0 | -0.35 | 0 | 0.39 | -2.5 | 0 | 0 | -625.00 | 0 |
| 2014 (1) | -0.24 | 0 | -0.38 | 0 | 0.77 | 0 | 0.01 | 0 | -0.62 | 0 | 0.45 | 542.86 | -0.01 | 0 | 4.58 | 477.39 | -0.6 | 0 | -0.62 | 0 | 0.4 | -20.0 | 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) | -2.04 | -154.11 | -208.51 | 2.94 | 259.78 | 129.69 | -0.09 | -400.0 | -350.0 | 0.23 | 1050.0 | 2200.0 | 0.9 | -53.37 | -71.52 | 0.3 | 0 | 400.0 | 0 | 0 | 100.0 | 5.48 | 0 | 396.34 | 0.26 | -36.59 | -46.94 | 0.25 | 127.27 | -59.68 | 0.04 | 0.0 | -42.86 | 0 | 0 | 0 | -703.45 | -127.99 | -358.18 |
| 24Q2 (19) | 3.77 | 101.6 | 261.8 | -1.84 | 25.81 | -131.08 | 0.03 | 106.25 | 100.91 | 0.02 | 166.67 | -33.33 | 1.93 | 416.39 | -46.24 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.41 | -19.61 | 156.25 | 0.11 | -77.08 | -47.62 | 0.04 | -42.86 | -33.33 | 0 | 0 | 0 | 2513.33 | 639.22 | 391.24 |
| 24Q1 (18) | 1.87 | 0.54 | 450.0 | -2.48 | 13.29 | -178.65 | -0.48 | -114.41 | -500.0 | -0.03 | 57.14 | -50.0 | -0.61 | 39.0 | -10.91 | 0.03 | 200.0 | 0 | 0 | 0 | 100.0 | 0.52 | 219.37 | 0 | 0.51 | -13.56 | 920.0 | 0.48 | -2.04 | 433.33 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 340.00 | 2.37 | 50.0 |
| 23Q4 (17) | 1.86 | -1.06 | -29.01 | -2.86 | -323.44 | -921.43 | 3.33 | 16750.0 | 487.21 | -0.07 | -800.0 | -177.78 | -1.0 | -131.65 | -142.74 | 0.01 | -83.33 | 0.0 | 0 | 100.0 | 0 | 0.16 | -85.16 | -20.33 | 0.59 | 20.41 | 321.43 | 0.49 | -20.97 | 880.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | -100.0 | 332.14 | 21.9 | -74.65 |
| 23Q3 (16) | 1.88 | 180.69 | 368.57 | 1.28 | -78.38 | 356.0 | -0.02 | 99.39 | -102.9 | 0.01 | -66.67 | 125.0 | 3.16 | -11.98 | 363.33 | 0.06 | 20.0 | 50.0 | -4.0 | 0 | 0 | 1.10 | 18.67 | -37.29 | 0.49 | 206.25 | 258.06 | 0.62 | 195.24 | 616.67 | 0.07 | 16.67 | 40.0 | 0 | 0 | -100.0 | 272.46 | 131.57 | 107.78 |
| 23Q2 (15) | -2.33 | -785.29 | -932.14 | 5.92 | 765.17 | 593.33 | -3.29 | -2841.67 | -446.32 | 0.03 | 250.0 | 137.5 | 3.59 | 752.73 | 490.22 | 0.05 | 0 | 400.0 | 0 | 100.0 | 0 | 0.93 | 0 | 136.5 | 0.16 | 220.0 | 128.57 | 0.21 | 133.33 | 162.5 | 0.06 | 0.0 | 50.0 | 0 | 0 | -100.0 | -862.96 | -480.72 | -747.22 |
| 23Q1 (14) | 0.34 | -87.02 | 160.71 | -0.89 | -217.86 | -81.63 | 0.12 | 113.95 | 160.0 | -0.02 | -122.22 | -128.57 | -0.55 | -123.5 | 47.62 | 0 | -100.0 | -100.0 | -0.46 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | -64.29 | 66.67 | 0.09 | 80.0 | 350.0 | 0.06 | 0.0 | 50.0 | 0 | -100.0 | -100.0 | 226.67 | -82.7 | 160.71 |
| 22Q4 (13) | 2.62 | 474.29 | 503.08 | -0.28 | 44.0 | -147.46 | -0.86 | -224.64 | -182.69 | 0.09 | 325.0 | 175.0 | 2.34 | 295.0 | 4000.0 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.21 | -88.32 | 0 | 0.14 | 145.16 | 1300.0 | 0.05 | 141.67 | 225.0 | 0.06 | 20.0 | 20.0 | 0.09 | 0.0 | 12.5 | 1310.00 | 137.43 | 281.38 |
| 22Q3 (12) | -0.7 | -350.0 | -233.33 | -0.5 | 58.33 | -457.14 | 0.69 | -27.37 | 1825.0 | -0.04 | 50.0 | -128.57 | -1.2 | -30.43 | -1614.29 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 1.76 | 347.58 | 238.33 | -0.31 | -542.86 | -240.91 | -0.12 | -250.0 | -400.0 | 0.05 | 25.0 | 0.0 | 0.09 | 0.0 | 50.0 | -3500.00 | -2725.0 | -2400.0 |
| 22Q2 (11) | 0.28 | 150.0 | 156.0 | -1.2 | -144.9 | -421.74 | 0.95 | 575.0 | 239.29 | -0.08 | -214.29 | -166.67 | -0.92 | 12.38 | -26.03 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.39 | -60.04 | 0 | 0.07 | 133.33 | -12.5 | 0.08 | 300.0 | 166.67 | 0.04 | 0.0 | -33.33 | 0.09 | 0.0 | 0.0 | 133.33 | 135.71 | 108.0 |
| 22Q1 (10) | -0.56 | 13.85 | -251.35 | -0.49 | -183.05 | -188.24 | -0.2 | -119.23 | -168.97 | 0.07 | 158.33 | 177.78 | -1.05 | -1650.0 | -625.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.99 | 0 | 0 | 0.03 | 200.0 | 114.29 | 0.02 | 150.0 | 112.5 | 0.04 | -20.0 | -42.86 | 0.09 | 12.5 | 350.0 | -373.33 | 48.31 | 0 |
| 21Q4 (9) | -0.65 | -209.52 | -2266.67 | 0.59 | 321.43 | 135.33 | 1.04 | 2700.0 | -58.57 | -0.12 | -185.71 | -163.16 | -0.06 | 14.29 | 96.34 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 0.01 | -95.45 | 102.56 | -0.04 | -200.0 | 97.28 | 0.05 | 0.0 | -50.0 | 0.08 | 33.33 | 166.67 | -722.22 | -415.87 | 0 |
| 21Q3 (8) | -0.21 | 58.0 | -275.0 | 0.14 | 160.87 | 170.0 | -0.04 | -114.29 | -136.36 | 0.14 | 566.67 | 0 | -0.07 | 90.41 | 12.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.52 | 0 | 0 | 0.22 | 175.0 | 140.0 | 0.04 | 133.33 | 105.63 | 0.05 | -16.67 | -54.55 | 0.06 | -33.33 | 100.0 | -140.00 | 91.6 | 0 |
| 21Q2 (7) | -0.5 | -235.14 | 12.28 | -0.23 | -35.29 | 39.47 | 0.28 | -3.45 | 133.33 | -0.03 | 66.67 | -200.0 | -0.73 | -465.0 | 23.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.08 | 138.1 | 117.78 | -0.12 | 25.0 | 89.83 | 0.06 | -14.29 | -50.0 | 0.09 | 350.0 | 200.0 | -1666.67 | 0 | 0 |
| 21Q1 (6) | 0.37 | 1133.33 | 1950.0 | -0.17 | 89.82 | -120.24 | 0.29 | -88.45 | 231.82 | -0.09 | -147.37 | -164.29 | 0.2 | 112.2 | -75.61 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.21 | 46.15 | 65.57 | -0.16 | 89.12 | 82.22 | 0.07 | -30.0 | -50.0 | 0.02 | -33.33 | -33.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.03 | -75.0 | 107.69 | -1.67 | -735.0 | -4075.0 | 2.51 | 2181.82 | 382.69 | 0.19 | 0 | 850.0 | -1.64 | -1950.0 | -281.4 | 0.02 | 0 | -86.67 | 0.01 | 0 | 0 | 1.90 | 0 | -79.56 | -0.39 | 29.09 | -11.43 | -1.47 | -107.04 | -390.0 | 0.1 | -9.09 | -33.33 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.12 | 121.05 | 0.0 | -0.2 | 47.37 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 100.0 | 0.0 | -0.08 | 91.58 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.55 | -22.22 | 0.0 | -0.71 | 39.83 | 0.0 | 0.11 | -8.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.57 | -2750.0 | 0.0 | -0.38 | -145.24 | 0.0 | 0.12 | 154.55 | 0.0 | -0.01 | -107.14 | 0.0 | -0.95 | -215.85 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 1.82 | -70.0 | 0.0 | -0.45 | 26.23 | 0.0 | -1.18 | -31.11 | 0.0 | 0.12 | -14.29 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.02 | 94.87 | 0.0 | 0.84 | 2200.0 | 0.0 | -0.22 | -142.31 | 0.0 | 0.14 | 600.0 | 0.0 | 0.82 | 290.7 | 0.0 | 0.04 | -73.33 | 0.0 | 0 | 0 | 0.0 | 6.06 | -34.95 | 0.0 | -0.61 | -74.29 | 0.0 | -0.9 | -200.0 | 0.0 | 0.14 | -6.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.39 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.32 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
