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) | 1.37 | -50.54 | -3.04 | 0 | 1.78 | 114.46 | 0 | 0 | -1.67 | 0 | 2.61 | 60.12 | -0.04 | 0 | 152.63 | 54.5 | -0.65 | 0 | 0.86 | -59.43 | 0.13 | 0.0 | 0.02 | 0.0 | 135.64 | 11.16 |
| 2022 (9) | 2.77 | 56.5 | -2.23 | 0 | 0.83 | 0 | 0 | 0 | 0.54 | -68.24 | 1.63 | 3160.0 | -0.47 | 0 | 98.79 | 6340.97 | -1.03 | 0 | 2.12 | 152.38 | 0.13 | -7.14 | 0.02 | 100.0 | 122.03 | -31.75 |
| 2021 (8) | 1.77 | 0 | -0.07 | 0 | -1.56 | 0 | 0 | 0 | 1.7 | 0 | 0.05 | 25.0 | 0 | 0 | 1.53 | -39.03 | -0.27 | 0 | 0.84 | 0 | 0.14 | -26.32 | 0.01 | 0.0 | 178.79 | 0 |
| 2020 (7) | -0.98 | 0 | -0.2 | 0 | 0.24 | -87.37 | 0 | 0 | -1.18 | 0 | 0.04 | 0 | 0 | 0 | 2.52 | 0 | -1.52 | 0 | -1.36 | 0 | 0.19 | -5.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -1.25 | 0 | -0.01 | 0 | 1.9 | 108.79 | 0 | 0 | -1.26 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.84 | 0 | -1.8 | 0 | 0.2 | -4.76 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -1.33 | 0 | 0.4 | 0 | 0.91 | 7.06 | 0 | 0 | -0.93 | 0 | 0.04 | -71.43 | 0 | 0 | 1.83 | -75.73 | -1.72 | 0 | -1.67 | 0 | 0.21 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -1.06 | 0 | -0.58 | 0 | 0.85 | -66.93 | 0.11 | 0 | -1.64 | 0 | 0.14 | -39.13 | 0.02 | 0 | 7.53 | -77.09 | -1.65 | 0 | -1.7 | 0 | 0.21 | -8.7 | 0.01 | 0 | 0.00 | 0 |
| 2016 (3) | -1.34 | 0 | -0.11 | 0 | 2.57 | 0 | -0.03 | 0 | -1.45 | 0 | 0.23 | 35.29 | 0 | 0 | 32.86 | 296.22 | -2.13 | 0 | -1.83 | 0 | 0.23 | -8.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.23 | 0 | 1.04 | 0 | -0.82 | 0 | -0.07 | 0 | 0.81 | 0 | 0.17 | -82.11 | 0 | 0 | 8.29 | 35.48 | -2.25 | 0 | -1.59 | 0 | 0.25 | -69.88 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -2.24 | 0 | -0.89 | 0 | 2.7 | -0.37 | -0.27 | 0 | -3.13 | 0 | 0.95 | -9.52 | 0.08 | 0 | 6.12 | 17.29 | -2.38 | 0 | -4.45 | 0 | 0.83 | 7.79 | 0.01 | 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) | 0.58 | 728.57 | -68.13 | -0.75 | -17.19 | 20.21 | 3.02 | 449.09 | 556.52 | 0 | 0 | 0 | -0.17 | 70.18 | -119.32 | 0.75 | 19.05 | -6.25 | 0 | 0 | 100.0 | 197.37 | 15.91 | 3.62 | -0.16 | -77.78 | 5.88 | 0.3 | 276.47 | -81.71 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 181.25 | 0 | 66.31 |
| 24Q2 (19) | 0.07 | 0 | 275.0 | -0.64 | 7.25 | -276.47 | 0.55 | -45.0 | 587.5 | 0 | 100.0 | 0 | -0.57 | 17.39 | -171.43 | 0.63 | -35.71 | 142.31 | 0 | 100.0 | 0 | 170.27 | -27.03 | 181.6 | -0.09 | -12.5 | 30.77 | -0.17 | -30.77 | 22.73 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0 | 100.0 | 100.0 | -0.69 | 10.39 | 40.52 | 1.0 | -9.09 | 669.23 | -0.01 | 0 | 0 | -0.69 | 36.11 | 45.67 | 0.98 | 22.5 | 28.95 | -0.01 | 50.0 | 0.0 | 233.33 | 22.5 | 35.09 | -0.08 | -14.29 | 70.37 | -0.13 | 27.78 | 64.86 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.31 | -117.03 | 61.73 | -0.77 | 18.09 | -67.39 | 1.1 | 139.13 | -61.13 | 0 | 0 | 0 | -1.08 | -222.73 | 14.96 | 0.8 | 0.0 | 70.21 | -0.02 | -100.0 | 81.82 | 190.48 | 0.0 | 62.11 | -0.07 | 58.82 | 77.42 | -0.18 | -110.98 | 52.63 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 1.82 | 4650.0 | -46.47 | -0.94 | -452.94 | -56.67 | 0.46 | 475.0 | 116.49 | 0 | 0 | 100.0 | 0.88 | 519.05 | -68.57 | 0.8 | 207.69 | 105.13 | -0.01 | 0 | 0.0 | 190.48 | 215.02 | 95.36 | -0.17 | -30.77 | 15.0 | 1.64 | 845.45 | -47.44 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 108.98 | 0 | 0.97 |
| 23Q2 (15) | -0.04 | 63.64 | -300.0 | -0.17 | 85.34 | 77.03 | 0.08 | -38.46 | -88.89 | 0 | 0 | -100.0 | -0.21 | 83.46 | 70.83 | 0.26 | -65.79 | -63.38 | 0 | 100.0 | 100.0 | 60.47 | -64.99 | -66.79 | -0.13 | 51.85 | 53.57 | -0.22 | 40.54 | 35.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.11 | 86.42 | -168.75 | -1.16 | -152.17 | -169.77 | 0.13 | -95.41 | 85.71 | 0 | 0 | 0 | -1.27 | 0.0 | -370.37 | 0.76 | 61.7 | 1166.67 | -0.01 | 90.91 | 95.83 | 172.73 | 47.0 | 1253.03 | -0.27 | 12.9 | -12.5 | -0.37 | 2.63 | -32.14 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.81 | -123.82 | -28.57 | -0.46 | 23.33 | -2200.0 | 2.83 | 201.43 | 424.07 | 0 | 100.0 | 100.0 | -1.27 | -145.36 | -95.38 | 0.47 | 20.51 | 4600.0 | -0.11 | -1000.0 | 0 | 117.50 | 20.51 | 5305.0 | -0.31 | -55.0 | -24.0 | -0.38 | -112.18 | -35.71 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 3.4 | 16900.0 | 1114.29 | -0.6 | 18.92 | -5900.0 | -2.79 | -487.5 | -1643.75 | -0.01 | -200.0 | 0 | 2.8 | 488.89 | 937.04 | 0.39 | -45.07 | 1200.0 | -0.01 | 90.91 | 0 | 97.50 | -46.44 | 1492.5 | -0.2 | 28.57 | 51.22 | 3.12 | 1017.65 | 7700.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 107.94 | 0 | -73.02 |
| 22Q2 (11) | 0.02 | -87.5 | -95.74 | -0.74 | -72.09 | 0 | 0.72 | 928.57 | 138.92 | 0.01 | 0 | 0 | -0.72 | -166.67 | -253.19 | 0.71 | 1083.33 | 0 | -0.11 | 54.17 | 0 | 182.05 | 1326.07 | 0 | -0.28 | -16.67 | -300.0 | -0.34 | -21.43 | -440.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 0.16 | 125.4 | -90.36 | -0.43 | -2050.0 | -975.0 | 0.07 | -87.04 | 187.5 | 0 | 100.0 | 0 | -0.27 | 58.46 | -116.67 | 0.06 | 500.0 | 500.0 | -0.24 | 0 | 0 | 12.77 | 487.23 | 1572.34 | -0.24 | 4.0 | -192.31 | -0.28 | 0.0 | -128.57 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | -0.63 | -325.0 | 25.88 | -0.02 | -100.0 | 80.0 | 0.54 | 437.5 | -32.5 | -0.01 | 0 | 0 | -0.65 | -340.74 | 31.58 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 2.17 | -64.49 | 0 | -0.25 | 39.02 | 16.67 | -0.28 | -800.0 | 22.22 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 0.28 | -40.43 | 86.67 | -0.01 | 0 | 75.0 | -0.16 | 91.35 | -1700.0 | 0 | 0 | 0 | 0.27 | -42.55 | 145.45 | 0.03 | 0 | 0.0 | 0 | 0 | 0 | 6.12 | 0 | -24.49 | -0.41 | -392.86 | -46.43 | 0.04 | -60.0 | 144.44 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 400.00 | 19.15 | 0 |
| 21Q2 (7) | 0.47 | -71.69 | 393.75 | 0 | 100.0 | 100.0 | -1.85 | -2212.5 | -6266.67 | 0 | 0 | 0 | 0.47 | -70.99 | 335.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.14 | -46.15 | 127.45 | 0.1 | -89.8 | 122.73 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 335.71 | 106.28 | 0 |
| 21Q1 (6) | 1.66 | 295.29 | 1483.33 | -0.04 | 60.0 | -300.0 | -0.08 | -110.0 | 86.67 | 0 | 0 | 0 | 1.62 | 270.53 | 1346.15 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.76 | 0 | 0 | 0.26 | 186.67 | 159.09 | 0.98 | 372.22 | 304.17 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 162.75 | 0 | 0 |
| 20Q4 (5) | -0.85 | -666.67 | 24.78 | -0.1 | -150.0 | 0 | 0.8 | 7900.0 | -63.13 | 0 | 0 | 0 | -0.95 | -963.64 | 15.93 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.3 | -7.14 | 31.82 | -0.36 | -300.0 | 26.53 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.15 | 193.75 | 0.0 | -0.04 | 0.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.11 | 155.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 8.11 | 232.43 | 0.0 | -0.28 | 45.1 | 0.0 | -0.09 | 79.55 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.16 | -33.33 | 0.0 | -0.04 | -300.0 | 0.0 | 0.03 | 105.0 | 0.0 | 0 | 0 | 0.0 | -0.2 | -53.85 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 2.44 | 0 | 0.0 | -0.51 | -15.91 | 0.0 | -0.44 | 8.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.12 | 89.38 | 0.0 | -0.01 | 0 | 0.0 | -0.6 | -127.65 | 0.0 | 0 | 0 | 0.0 | -0.13 | 88.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.48 | 2.04 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -1.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
