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) | -1.51 | 0 | 0.87 | 19.18 | 1.78 | 0 | 0.05 | -16.67 | -0.64 | 0 | 0.18 | 157.14 | 0 | 0 | 6.62 | 69.22 | -1.63 | 0 | -1.45 | 0 | 0.53 | -1.85 | 0.12 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.54 | 0 | 0.73 | 0 | -0.11 | 0 | 0.06 | 0 | 0.19 | 0 | 0.07 | -12.5 | 0 | 0 | 3.91 | -3.7 | -1.61 | 0 | -1.61 | 0 | 0.54 | -8.47 | 0.12 | 0.0 | 0.00 | 0 |
| 2021 (8) | -1.28 | 0 | -1.83 | 0 | 3.2 | 199.07 | -0.13 | 0 | -3.11 | 0 | 0.08 | -52.94 | 0 | 0 | 4.06 | -35.98 | -2.12 | 0 | -1.5 | 0 | 0.59 | -13.24 | 0.12 | 0.0 | 0.00 | 0 |
| 2020 (7) | -1.58 | 0 | -0.5 | 0 | 1.07 | -54.47 | 0.07 | 0 | -2.08 | 0 | 0.17 | -22.73 | 0 | 0 | 6.34 | 3.8 | -1.59 | 0 | -1.73 | 0 | 0.68 | -4.23 | 0.12 | -29.41 | 0.00 | 0 |
| 2019 (6) | -1.71 | 0 | -0.36 | 0 | 2.35 | 0 | -0.55 | 0 | -2.07 | 0 | 0.22 | -81.36 | 0 | 0 | 6.11 | -78.3 | -2.16 | 0 | -2.72 | 0 | 0.71 | 54.35 | 0.17 | -39.29 | 0.00 | 0 |
| 2018 (5) | -1.63 | 0 | -0.89 | 0 | -0.23 | 0 | 0 | 0 | -2.52 | 0 | 1.18 | 43.9 | 0 | 0 | 28.16 | 28.45 | -2.36 | 0 | -2.42 | 0 | 0.46 | -17.86 | 0.28 | 0.0 | 0.00 | 0 |
| 2017 (4) | -2.15 | 0 | -0.64 | 0 | 3.84 | 2.4 | 0.03 | 0 | -2.79 | 0 | 0.82 | -32.23 | 0 | 0 | 21.93 | -40.57 | -3.26 | 0 | -2.92 | 0 | 0.56 | 47.37 | 0.28 | 33.33 | 0.00 | 0 |
| 2016 (3) | -1.54 | 0 | -0.88 | 0 | 3.75 | -13.79 | -0.04 | 0 | -2.42 | 0 | 1.21 | -41.26 | 0 | 0 | 36.89 | -16.19 | -2.71 | 0 | -2.55 | 0 | 0.38 | 153.33 | 0.21 | 40.0 | 0.00 | 0 |
| 2015 (2) | -0.67 | 0 | -2.56 | 0 | 4.35 | -4.19 | 0.06 | 0 | -3.23 | 0 | 2.06 | 524.24 | 0 | 0 | 44.02 | 202.78 | -1.51 | 0 | -1.45 | 0 | 0.15 | 66.67 | 0.15 | 200.0 | 0.00 | 0 |
| 2014 (1) | -1.25 | 0 | -2.92 | 0 | 4.54 | 171.86 | -0.19 | 0 | -4.17 | 0 | 0.33 | 266.67 | 0 | 0 | 14.54 | 61.53 | -0.82 | 0 | -1.01 | 0 | 0.09 | -52.63 | 0.05 | 150.0 | 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) | 0.06 | 108.57 | 113.95 | 0.78 | 966.67 | 85.71 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | 0.84 | 206.33 | 8500.0 | 0.02 | -71.43 | -75.0 | 0 | 0 | 0 | 1.05 | -81.5 | -91.05 | 0.09 | 150.0 | 123.08 | -0.07 | 68.18 | 74.07 | 0.15 | 0.0 | 7.14 | 0.08 | 60.0 | 166.67 | 37.50 | 0 | 0 |
| 24Q2 (19) | -0.7 | -204.35 | -233.33 | -0.09 | 89.16 | -150.0 | -0.19 | -110.33 | -144.19 | 0 | -100.0 | -100.0 | -0.79 | 25.47 | -2533.33 | 0.07 | 133.33 | -22.22 | 0 | 0 | 0 | 5.69 | 38.48 | -56.37 | -0.18 | 66.04 | 33.33 | -0.22 | 54.17 | 12.0 | 0.15 | 7.14 | 15.38 | 0.05 | 66.67 | 66.67 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.23 | 65.15 | -9.52 | -0.83 | -8200.0 | -407.41 | 1.84 | 89.69 | 9300.0 | 0.01 | 0.0 | 0.0 | -1.06 | -58.21 | -1866.67 | 0.03 | 400.0 | 50.0 | 0 | 0 | 0 | 4.11 | 498.63 | -23.97 | -0.53 | -8.16 | -10.42 | -0.48 | -9.09 | 2.04 | 0.14 | 0.0 | 7.69 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.66 | -53.49 | -371.43 | -0.01 | -102.38 | -102.86 | 0.97 | 142.5 | 3333.33 | 0.01 | 0.0 | 0.0 | -0.67 | -6600.0 | -419.05 | -0.01 | -112.5 | -125.0 | 0 | 0 | 0 | -1.03 | -108.76 | -117.27 | -0.49 | -25.64 | -28.95 | -0.44 | -62.96 | 4.35 | 0.14 | 0.0 | 7.69 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.43 | -104.76 | -59.26 | 0.42 | 133.33 | 223.53 | 0.4 | -6.98 | 1433.33 | 0.01 | 0.0 | 120.0 | -0.01 | 66.67 | 98.36 | 0.08 | -11.11 | 260.0 | 0 | 0 | 0 | 11.76 | -9.8 | 198.82 | -0.39 | -44.44 | -25.81 | -0.27 | -8.0 | -3.85 | 0.14 | 7.69 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.21 | 0.0 | -90.91 | 0.18 | -33.33 | 5.88 | 0.43 | 2250.0 | 1533.33 | 0.01 | 0.0 | -87.5 | -0.03 | -150.0 | -150.0 | 0.09 | 350.0 | 125.0 | 0 | 0 | 0 | 13.04 | 141.3 | 14.13 | -0.27 | 43.75 | 28.95 | -0.25 | 48.98 | 32.43 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.21 | -50.0 | -2000.0 | 0.27 | -22.86 | -50.91 | -0.02 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.06 | -71.43 | -88.89 | 0.02 | -50.0 | -60.0 | 0 | 0 | 0 | 5.41 | -9.46 | -62.16 | -0.48 | -26.32 | 11.11 | -0.49 | -6.52 | 5.77 | 0.13 | 0.0 | -7.14 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.14 | 48.15 | 48.15 | 0.35 | 202.94 | 40.0 | -0.03 | 0.0 | -50.0 | 0.01 | 120.0 | 0.0 | 0.21 | 134.43 | 1150.0 | 0.04 | 180.0 | 33.33 | 0 | 0 | 0 | 5.97 | 150.15 | -26.37 | -0.38 | -22.58 | 11.63 | -0.46 | -76.92 | -4.55 | 0.13 | -7.14 | -7.14 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.27 | -145.45 | 57.81 | -0.34 | -300.0 | 77.33 | -0.03 | 0.0 | -50.0 | -0.05 | -162.5 | -150.0 | -0.61 | -1116.67 | 71.5 | -0.05 | -225.0 | -600.0 | 0 | 0 | 0 | -11.90 | -204.17 | -600.0 | -0.31 | 18.42 | 41.51 | -0.26 | 29.73 | 48.0 | 0.14 | 7.69 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.11 | -1000.0 | -375.0 | 0.17 | -69.09 | 125.0 | -0.03 | -50.0 | -100.92 | 0.08 | 700.0 | 100.0 | 0.06 | -88.89 | 109.38 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 11.43 | -20.0 | 34.29 | -0.38 | 29.63 | 38.71 | -0.37 | 28.85 | 39.34 | 0.13 | -7.14 | -13.33 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.01 | 96.3 | 97.62 | 0.55 | 120.0 | 450.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 105.88 | 0.54 | 2800.0 | 268.75 | 0.05 | 66.67 | 0 | 0 | 0 | 0 | 14.29 | 76.19 | 0 | -0.54 | -25.58 | 0.0 | -0.52 | -18.18 | -1140.0 | 0.14 | 0.0 | -12.5 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -0.27 | 57.81 | 22.86 | 0.25 | 116.67 | 173.53 | -0.02 | 0.0 | 33.33 | 0.01 | 150.0 | -66.67 | -0.02 | 99.07 | 97.1 | 0.03 | 200.0 | -25.0 | 0 | 0 | 0 | 8.11 | 240.54 | 76.35 | -0.43 | 18.87 | -258.33 | -0.44 | 12.0 | -109.52 | 0.14 | 0.0 | -17.65 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.64 | -1700.0 | -6.67 | -1.5 | -120.59 | -172.73 | -0.02 | -100.61 | 33.33 | -0.02 | -150.0 | -300.0 | -2.14 | -234.38 | -86.09 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 2.38 | -72.02 | 0 | -0.53 | 14.52 | -8.16 | -0.5 | 18.03 | 5.66 | 0.14 | -6.67 | -17.65 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.04 | 109.52 | 125.0 | -0.68 | -780.0 | -1260.0 | 3.27 | 16450.0 | 51.39 | 0.04 | 123.53 | 300.0 | -0.64 | -100.0 | -204.76 | 0.04 | 0 | -20.0 | 0 | 0 | 0 | 8.51 | 0 | 15.74 | -0.62 | -14.81 | -19.23 | -0.61 | -1320.0 | -12.96 | 0.15 | -6.25 | -11.76 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.42 | -20.0 | 12.5 | 0.1 | 129.41 | -76.74 | -0.02 | 33.33 | 98.08 | -0.17 | -666.67 | -950.0 | -0.32 | 53.62 | -540.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.54 | -350.0 | -20.0 | 0.05 | 123.81 | 110.87 | 0.16 | -5.88 | -5.88 | 0.03 | 0.0 | 0.0 | -175.00 | 0 | 0 |
| 20Q4 (5) | -0.35 | 41.67 | 35.19 | -0.34 | 38.18 | -1033.33 | -0.03 | 0.0 | -102.16 | 0.03 | 200.0 | 113.04 | -0.69 | 40.0 | -21.05 | 0.04 | 0 | 33.33 | 0 | 0 | 0 | 4.60 | 0 | 34.87 | -0.12 | 75.51 | 77.78 | -0.21 | 60.38 | 76.92 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.6 | -275.0 | 0.0 | -0.55 | -1000.0 | 0.0 | -0.03 | -101.39 | 0.0 | 0.01 | 0.0 | 0.0 | -1.15 | -447.62 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.49 | 5.77 | 0.0 | -0.53 | 1.85 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.16 | 66.67 | 0.0 | -0.05 | -111.63 | 0.0 | 2.16 | 307.69 | 0.0 | 0.01 | -50.0 | 0.0 | -0.21 | -320.0 | 0.0 | 0.05 | -37.5 | 0.0 | 0 | 0 | 0.0 | 7.35 | -28.31 | 0.0 | -0.52 | -15.56 | 0.0 | -0.54 | -17.39 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.48 | 11.11 | 0.0 | 0.43 | 1533.33 | 0.0 | -1.04 | -174.82 | 0.0 | 0.02 | 108.7 | 0.0 | -0.05 | 91.23 | 0.0 | 0.08 | 166.67 | 0.0 | 0 | 0 | 0.0 | 10.26 | 200.85 | 0.0 | -0.45 | 16.67 | 0.0 | -0.46 | 49.45 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.54 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
