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) | -1.68 | 0 | 0.64 | 0 | 0.16 | -75.0 | 0.13 | 0 | -1.04 | 0 | 0.29 | 262.5 | 0 | 0 | 2.53 | 145.15 | -1.25 | 0 | 0.04 | 0 | 1.18 | 9.26 | 0.01 | 0 | -136.59 | 0 |
| 2022 (9) | -0.02 | 0 | -0.09 | 0 | 0.64 | 0 | 0 | 0 | -0.11 | 0 | 0.08 | -38.46 | -0.61 | 0 | 1.03 | -20.44 | -1.5 | 0 | -1.85 | 0 | 1.08 | -12.2 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.48 | 0 | 0.06 | 0 | -0.25 | 0 | -0.01 | 0 | -0.42 | 0 | 0.13 | -40.91 | 0 | 0 | 1.30 | -29.88 | -1.63 | 0 | -1.53 | 0 | 1.23 | -6.11 | 0.01 | -92.86 | 0.00 | 0 |
| 2020 (7) | 1.46 | 121.21 | -0.23 | 0 | -1.17 | 0 | -0.05 | 0 | 1.23 | 3.36 | 0.22 | -56.86 | 0 | 0 | 1.85 | -29.65 | -1.4 | 0 | -1.28 | 0 | 1.31 | -44.73 | 0.14 | 366.67 | 858.82 | 0 |
| 2019 (6) | 0.66 | 0 | 0.53 | 0 | -0.63 | 0 | 0.17 | 88.89 | 1.19 | 0 | 0.51 | -50.0 | 0 | 0 | 2.63 | -20.37 | -1.89 | 0 | -4.71 | 0 | 2.37 | 1.28 | 0.03 | -76.92 | 0.00 | 0 |
| 2018 (5) | -0.5 | 0 | -0.37 | 0 | 1.01 | 0 | 0.09 | -91.51 | -0.87 | 0 | 1.02 | 37.84 | -0.04 | 0 | 3.30 | 13.38 | -1.22 | 0 | -1.97 | 0 | 2.34 | -10.0 | 0.13 | 0.0 | -100.00 | 0 |
| 2017 (4) | 0.71 | -69.66 | -1.28 | 0 | -1.59 | 0 | 1.06 | 341.67 | -0.57 | 0 | 0.74 | 19.35 | -0.11 | 0 | 2.91 | 96.94 | -4.05 | 0 | -5.62 | 0 | 2.6 | -8.45 | 0.13 | -38.1 | 0.00 | 0 |
| 2016 (3) | 2.34 | -40.91 | 0.49 | 0 | -2.91 | 0 | 0.24 | 380.0 | 2.83 | -16.52 | 0.62 | -74.38 | -0.04 | 0 | 1.48 | -74.95 | 0.48 | 0 | -1.24 | 0 | 2.84 | -6.89 | 0.21 | -63.16 | 129.28 | -31.44 |
| 2015 (2) | 3.96 | 169.39 | -0.57 | 0 | -2.48 | 0 | 0.05 | 0.0 | 3.39 | 0 | 2.42 | -6.92 | -0.1 | 0 | 5.91 | -10.58 | -0.72 | 0 | -1.52 | 0 | 3.05 | -4.98 | 0.57 | -3.39 | 188.57 | 83.44 |
| 2014 (1) | 1.47 | 0 | -3.26 | 0 | 0.99 | -64.77 | 0.05 | 25.0 | -1.79 | 0 | 2.6 | -3.35 | -0.97 | 0 | 6.61 | -8.7 | -1.62 | 0 | -2.37 | 0 | 3.21 | 7.0 | 0.59 | 156.52 | 102.80 | 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) | 0.08 | 214.29 | -50.0 | -0.02 | -200.0 | -106.45 | -0.04 | 0.0 | -105.63 | -0.01 | -110.0 | -116.67 | 0.06 | 220.0 | -87.23 | 0.01 | -85.71 | -75.0 | 0 | 0 | -100.0 | 0.39 | -85.21 | -74.71 | -0.26 | 0.0 | 35.0 | -0.16 | 0 | -900.0 | 0.22 | 0.0 | -21.43 | 0.01 | 0.0 | 0 | 114.29 | 475.51 | 114.29 |
| 24Q2 (19) | -0.07 | 12.5 | 94.57 | 0.02 | 140.0 | -97.33 | -0.04 | -300.0 | 42.86 | 0.1 | 1100.0 | 100.0 | -0.05 | 61.54 | 90.74 | 0.07 | 250.0 | 133.33 | 0 | 0 | 100.0 | 2.64 | 277.74 | 154.47 | -0.26 | -8.33 | 23.53 | 0 | 100.0 | -100.0 | 0.22 | -18.52 | -29.03 | 0.01 | 0 | 0 | -30.43 | 61.96 | 92.45 |
| 24Q1 (18) | -0.08 | 88.24 | -161.54 | -0.05 | 78.26 | 72.22 | 0.02 | 111.11 | 106.9 | -0.01 | 85.71 | 83.33 | -0.13 | 85.71 | -160.0 | 0.02 | -86.67 | -66.67 | 0 | -100.0 | 0 | 0.70 | -87.51 | -61.42 | -0.24 | 40.0 | -118.18 | -0.17 | 0 | 0 | 0.27 | -3.57 | -15.62 | 0 | 0 | 0 | -80.00 | 67.06 | -296.92 |
| 23Q4 (17) | -0.68 | -525.0 | -244.68 | -0.23 | -174.19 | 63.49 | -0.18 | -125.35 | -460.0 | -0.07 | -216.67 | -126.92 | -0.91 | -293.62 | -468.75 | 0.15 | 275.0 | 236.36 | 0.01 | -66.67 | 100.93 | 5.60 | 262.41 | 254.68 | -0.4 | 0.0 | -33.33 | 0 | -100.0 | 100.0 | 0.28 | 0.0 | -3.45 | 0 | 0 | 0 | -242.86 | -555.36 | 0 |
| 23Q3 (16) | 0.16 | 112.4 | 139.02 | 0.31 | -58.67 | 82.35 | 0.71 | 1114.29 | 77.5 | 0.06 | 20.0 | 0 | 0.47 | 187.04 | 295.83 | 0.04 | 33.33 | 300.0 | 0.03 | 160.0 | 400.0 | 1.54 | 48.78 | 122.39 | -0.4 | -17.65 | -66.67 | 0.02 | 100.0 | 122.22 | 0.28 | -9.68 | 47.37 | 0 | 0 | 0 | 53.33 | 113.23 | 113.01 |
| 23Q2 (15) | -1.29 | -1092.31 | -1512.5 | 0.75 | 516.67 | 59.57 | -0.07 | 75.86 | -111.29 | 0.05 | 183.33 | 109.43 | -0.54 | -980.0 | -238.46 | 0.03 | -50.0 | -75.0 | -0.05 | 0 | -110.64 | 1.04 | -42.73 | -85.38 | -0.34 | -209.09 | 15.0 | 0.01 | 0 | 101.28 | 0.31 | -3.12 | 6.9 | 0 | 0 | 0 | -403.12 | -1092.31 | 0 |
| 23Q1 (14) | 0.13 | -72.34 | 0 | -0.18 | 71.43 | -80.0 | -0.29 | -680.0 | 34.09 | -0.06 | -123.08 | -122.22 | -0.05 | 68.75 | 50.0 | 0.06 | 154.55 | 20.0 | 0 | 100.0 | 0 | 1.81 | 150.1 | -42.72 | -0.11 | 63.33 | 80.0 | 0 | 100.0 | 100.0 | 0.32 | 10.34 | 6.67 | 0 | 0 | 0 | 40.62 | 0 | 0 |
| 22Q4 (13) | 0.47 | 214.63 | 204.44 | -0.63 | -470.59 | -687.5 | 0.05 | -87.5 | -92.75 | 0.26 | 0 | 0 | -0.16 | 33.33 | 69.81 | -0.11 | -1200.0 | -283.33 | -1.07 | -10600.0 | 0 | -3.62 | -621.05 | -267.65 | -0.3 | -25.0 | 52.38 | -0.5 | -455.56 | 12.28 | 0.29 | 52.63 | -3.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (12) | -0.41 | -412.5 | -4200.0 | 0.17 | -63.83 | 240.0 | 0.4 | -35.48 | 175.47 | 0 | 100.0 | 100.0 | -0.24 | -161.54 | -500.0 | 0.01 | -91.67 | -75.0 | -0.01 | -102.13 | 0 | 0.69 | -90.22 | -65.1 | -0.24 | 40.0 | 52.94 | -0.09 | 88.46 | 78.57 | 0.19 | -34.48 | -38.71 | 0 | 0 | 0 | -410.00 | 0 | 0 |
| 22Q2 (11) | -0.08 | 0 | -144.44 | 0.47 | 570.0 | 571.43 | 0.62 | 240.91 | 487.5 | -0.53 | -296.3 | -1160.0 | 0.39 | 490.0 | 56.0 | 0.12 | 140.0 | 200.0 | 0.47 | 0 | 0 | 7.10 | 124.38 | 405.92 | -0.4 | 27.27 | -207.69 | -0.78 | -62.5 | -333.33 | 0.29 | -3.33 | -6.45 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 0 | 100.0 | 100.0 | -0.1 | -25.0 | -600.0 | -0.44 | -163.77 | -76.0 | 0.27 | 0 | 2600.0 | -0.1 | 81.13 | 47.37 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 3.16 | 46.62 | 0 | -0.55 | 12.7 | -52.78 | -0.48 | 15.79 | -33.33 | 0.3 | 0.0 | -3.23 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.45 | -4600.0 | -215.38 | -0.08 | -260.0 | -166.67 | 0.69 | 230.19 | 3350.0 | 0 | 100.0 | 100.0 | -0.53 | -983.33 | -203.92 | 0.06 | 50.0 | 500.0 | 0 | 0 | 0 | 2.16 | 8.45 | 545.32 | -0.63 | -23.53 | -43.18 | -0.57 | -35.71 | -128.0 | 0.3 | -3.23 | -6.25 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 0.01 | -94.44 | -98.0 | 0.05 | -28.57 | 225.0 | -0.53 | -231.25 | 26.39 | -0.06 | -220.0 | -166.67 | 0.06 | -76.0 | -86.96 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 1.99 | 41.79 | 118.24 | -0.51 | -292.31 | -200.0 | -0.42 | -133.33 | -68.0 | 0.31 | 0.0 | -3.12 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 0.18 | 185.71 | -67.86 | 0.07 | 250.0 | 177.78 | -0.16 | 36.0 | 84.0 | 0.05 | 400.0 | 225.0 | 0.25 | 231.58 | -46.81 | 0.04 | 0 | -50.0 | 0 | 0 | 0 | 1.40 | 0 | -59.12 | -0.13 | 63.89 | 72.92 | -0.18 | 50.0 | 61.7 | 0.31 | 0.0 | -6.06 | 0 | -100.0 | -100.0 | 138.46 | 0 | 0 |
| 21Q1 (6) | -0.21 | -153.85 | 0 | 0.02 | -83.33 | 109.52 | -0.25 | -1350.0 | -147.17 | 0.01 | 111.11 | 125.0 | -0.19 | -137.25 | 9.52 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.36 | 18.18 | -20.0 | -0.36 | -44.0 | -16.13 | 0.31 | -3.12 | -8.82 | 0.01 | -90.91 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.39 | -22.0 | -23.53 | 0.12 | 400.0 | 1100.0 | 0.02 | 102.78 | 103.64 | -0.09 | -200.0 | -119.15 | 0.51 | 10.87 | -1.92 | 0.01 | -66.67 | -90.91 | 0 | 0 | 0 | 0.33 | -63.32 | -86.29 | -0.44 | -158.82 | 50.0 | -0.25 | 0.0 | 93.15 | 0.32 | 0.0 | -43.86 | 0.11 | 1000.0 | 1000.0 | 216.67 | -65.33 | 0 |
| 20Q3 (4) | 0.5 | -10.71 | 0.0 | -0.04 | 55.56 | 0.0 | -0.72 | 28.0 | 0.0 | 0.09 | 325.0 | 0.0 | 0.46 | -2.13 | 0.0 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0.0 | 0.91 | -73.44 | 0.0 | -0.17 | 64.58 | 0.0 | -0.25 | 46.81 | 0.0 | 0.32 | -3.03 | 0.0 | 0.01 | 0.0 | 0.0 | 625.00 | 0 | 0.0 |
| 20Q2 (3) | 0.56 | 0 | 0.0 | -0.09 | 57.14 | 0.0 | -1.0 | -288.68 | 0.0 | -0.04 | 0.0 | 0.0 | 0.47 | 323.81 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | 3.43 | 12.96 | 0.0 | -0.48 | -60.0 | 0.0 | -0.47 | -51.61 | 0.0 | 0.33 | -2.94 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0 | -100.0 | 0.0 | -0.21 | -2200.0 | 0.0 | 0.53 | 196.36 | 0.0 | -0.04 | -108.51 | 0.0 | -0.21 | -140.38 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 3.04 | 24.62 | 0.0 | -0.3 | 65.91 | 0.0 | -0.31 | 91.51 | 0.0 | 0.34 | -40.35 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | -3.65 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
