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) | 1.1 | -12.0 | 7.24 | 0 | -5.91 | 0 | -0.08 | 0 | 8.34 | 0 | 0.4 | -6.98 | 0 | 0 | 2.74 | 41.19 | 0.89 | -35.51 | 4.33 | 286.61 | 0.58 | 3.57 | 0 | 0 | 22.40 | -69.89 |
| 2022 (9) | 1.25 | 0 | -5.67 | 0 | 0.98 | -76.1 | 0.02 | 0 | -4.42 | 0 | 0.43 | 104.76 | 0 | 0 | 1.94 | 43.31 | 1.38 | 42.27 | 1.12 | 166.67 | 0.56 | 3.7 | 0 | 0 | 74.40 | 0 |
| 2021 (8) | -1.09 | 0 | -0.17 | 0 | 4.1 | -63.72 | -0.01 | 0 | -1.26 | 0 | 0.21 | 110.0 | 0 | 0 | 1.35 | 30.39 | 0.97 | 0 | 0.42 | 0 | 0.54 | -3.57 | 0 | 0 | -113.54 | 0 |
| 2020 (7) | 0.74 | 0 | -12.62 | 0 | 11.3 | 0 | 0.37 | 428.57 | -11.88 | 0 | 0.1 | -41.18 | 0 | 0 | 1.04 | -30.24 | -0.69 | 0 | -0.33 | 0 | 0.56 | -11.11 | 0 | 0 | 321.74 | 0 |
| 2019 (6) | -0.6 | 0 | 3.02 | 0 | -0.67 | 0 | 0.07 | 250.0 | 2.42 | 0 | 0.17 | -55.26 | 0 | 0 | 1.49 | -44.65 | -1.23 | 0 | -1.24 | 0 | 0.63 | -30.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -1.52 | 0 | -0.69 | 0 | 1.07 | -24.11 | 0.02 | 0 | -2.21 | 0 | 0.38 | -11.63 | 0 | 0 | 2.69 | -20.57 | -1.64 | 0 | -1.76 | 0 | 0.9 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -3.38 | 0 | 3.6 | 0 | 1.41 | 0 | -0.61 | 0 | 0.22 | 0 | 0.43 | 16.22 | 0 | 0 | 3.39 | 3.22 | -1.46 | 0 | -2.25 | 0 | 0.9 | 4.65 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -1.91 | 0 | -0.77 | 0 | -1.79 | 0 | 0.05 | -28.57 | -2.68 | 0 | 0.37 | -15.91 | 0 | 0 | 3.28 | -7.04 | -0.99 | 0 | -1.46 | 0 | 0.86 | -29.51 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -1.23 | 0 | -0.79 | 0 | 6.67 | 11.35 | 0.07 | 40.0 | -2.02 | 0 | 0.44 | 633.33 | 0 | 0 | 3.53 | 775.65 | -2.13 | 0 | 1.87 | 0 | 1.22 | -6.87 | 0 | 0 | -39.81 | 0 |
| 2014 (1) | -1.73 | 0 | -5.74 | 0 | 5.99 | 0 | 0.05 | 0 | -7.47 | 0 | 0.06 | -45.45 | 0 | 0 | 0.40 | -52.49 | -2.42 | 0 | -3.69 | 0 | 1.31 | -42.29 | 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) | 0.71 | -27.55 | -11.25 | -1.01 | -134.88 | 4.72 | -0.08 | 82.22 | 94.33 | 0.01 | 0.0 | -88.89 | -0.3 | -154.55 | -15.38 | 0.09 | 0.0 | 28.57 | 0 | 0 | -100.0 | 2.60 | 13.29 | 36.37 | 0.26 | -42.22 | -18.75 | 0.31 | -8.82 | -27.91 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 154.35 | -22.83 | 11.9 |
| 24Q2 (19) | 0.98 | 133.33 | 1325.0 | -0.43 | 69.93 | -131.62 | -0.45 | -12.5 | 38.36 | 0.01 | 0 | 106.67 | 0.55 | 154.46 | -57.03 | 0.09 | -18.18 | -25.0 | 0 | 0 | 0 | 2.30 | -26.32 | -35.33 | 0.45 | 150.0 | 662.5 | 0.34 | 0 | -89.7 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 200.00 | -33.33 | 8700.0 |
| 24Q1 (18) | 0.42 | 1150.0 | 0.0 | -1.43 | -206.72 | -125.54 | -0.4 | -335.29 | 89.85 | 0 | 100.0 | -100.0 | -1.01 | -177.69 | -116.78 | 0.11 | 10.0 | 0.0 | 0 | 100.0 | 0 | 3.12 | 0.65 | 22.38 | 0.18 | -28.0 | -55.0 | 0 | 0 | -100.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0 | 300.00 | 1225.0 | 435.71 |
| 23Q4 (17) | -0.04 | -105.0 | -102.22 | 1.34 | 226.42 | 209.84 | 0.17 | 112.06 | 383.33 | -0.05 | -155.56 | 37.5 | 1.3 | 600.0 | 124.14 | 0.1 | 42.86 | 150.0 | -0.04 | -200.0 | 0 | 3.10 | 62.32 | 320.28 | 0.25 | -21.88 | -50.0 | 0 | -100.0 | -100.0 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | -26.67 | -119.33 | -105.93 |
| 23Q3 (16) | 0.8 | 1100.0 | 1900.0 | -1.06 | -177.94 | 39.43 | -1.41 | -93.15 | -196.58 | 0.09 | 160.0 | -30.77 | -0.26 | -120.31 | 84.8 | 0.07 | -41.67 | -53.33 | 0.04 | 0 | 0 | 1.91 | -46.28 | -22.43 | 0.32 | 500.0 | -28.89 | 0.43 | -86.97 | -17.31 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 137.93 | 6031.03 | 2175.86 |
| 23Q2 (15) | -0.08 | -119.05 | -136.36 | 1.36 | -75.71 | 276.62 | -0.73 | 81.47 | 8.75 | -0.15 | -600.0 | 65.12 | 1.28 | -78.74 | 332.73 | 0.12 | 9.09 | 33.33 | 0 | 0 | 0 | 3.55 | 39.43 | 145.76 | -0.08 | -120.0 | -127.59 | 3.3 | 440.98 | 964.52 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -2.33 | -104.15 | -104.76 |
| 23Q1 (14) | 0.42 | -76.67 | 151.22 | 5.6 | 559.02 | 388.66 | -3.94 | -6466.67 | -1164.86 | 0.03 | 137.5 | -92.5 | 6.02 | 937.93 | 318.12 | 0.11 | 175.0 | -26.67 | 0 | 0 | 0 | 2.55 | 245.66 | -25.31 | 0.4 | -20.0 | 185.71 | 0.61 | 134.62 | 1933.33 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 56.00 | -87.56 | 111.61 |
| 22Q4 (13) | 1.8 | 4400.0 | 300.0 | -1.22 | 30.29 | -161.93 | -0.06 | -104.11 | -104.2 | -0.08 | -161.54 | -200.0 | 0.58 | 133.92 | -45.79 | 0.04 | -73.33 | -42.86 | 0 | 0 | 0 | 0.74 | -70.04 | -57.59 | 0.5 | 11.11 | 100.0 | 0.26 | -50.0 | 300.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 450.00 | 7325.0 | 105.0 |
| 22Q3 (12) | 0.04 | -81.82 | 200.0 | -1.75 | -127.27 | -4.79 | 1.46 | 282.5 | 52.08 | 0.13 | 130.23 | 316.67 | -1.71 | -210.91 | 0.0 | 0.15 | 66.67 | 275.0 | 0 | 0 | 0 | 2.46 | 70.22 | 198.77 | 0.45 | 55.17 | -4.26 | 0.52 | 67.74 | -1.89 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | -87.6 | 201.52 |
| 22Q2 (11) | 0.22 | 126.83 | 633.33 | -0.77 | 60.31 | -1640.0 | -0.8 | -316.22 | -141.24 | -0.43 | -207.5 | -4200.0 | -0.55 | 80.07 | -787.5 | 0.09 | -40.0 | 28.57 | 0 | 0 | 0 | 1.44 | -57.62 | -19.72 | 0.29 | 107.14 | 3.57 | 0.31 | 933.33 | 106.67 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 48.89 | 110.14 | 356.3 |
| 22Q1 (10) | -0.82 | 8.89 | -382.35 | -1.94 | -198.48 | -273.08 | 0.37 | -74.13 | 260.87 | 0.4 | 400.0 | 2100.0 | -2.76 | -357.94 | -300.0 | 0.15 | 114.29 | 400.0 | 0 | 0 | 0 | 3.41 | 96.27 | 211.36 | 0.14 | -44.0 | 566.67 | 0.03 | 123.08 | 123.08 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | -482.35 | 94.64 | 0 |
| 21Q4 (9) | -0.9 | -2150.0 | -314.29 | 1.97 | 217.96 | 119.92 | 1.43 | 48.96 | -80.96 | 0.08 | 233.33 | -50.0 | 1.07 | 162.57 | 111.3 | 0.07 | 75.0 | 133.33 | 0 | 0 | 0 | 1.74 | 111.04 | 74.86 | 0.25 | -46.81 | 1350.0 | -0.13 | -124.53 | 7.14 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -9000.00 | -150650.0 | 0 |
| 21Q3 (8) | -0.04 | -233.33 | 84.62 | -1.67 | -3440.0 | 20.48 | 0.96 | -50.52 | -74.8 | -0.06 | -500.0 | -300.0 | -1.71 | -2237.5 | 27.54 | 0.04 | -42.86 | 33.33 | 0 | 0 | 0 | 0.82 | -54.26 | -36.9 | 0.47 | 67.86 | 135.0 | 0.53 | 253.33 | -26.39 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0 | -5.97 | -155.72 | 80.25 |
| 21Q2 (7) | 0.03 | 117.65 | -90.62 | 0.05 | 109.62 | -95.28 | 1.94 | 943.48 | 1023.81 | -0.01 | 50.0 | -107.69 | 0.08 | 111.59 | -94.2 | 0.07 | 133.33 | 250.0 | 0 | 0 | 0 | 1.80 | 64.35 | 97.94 | 0.28 | 1033.33 | 193.33 | 0.15 | 215.38 | 160.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 10.71 | 0 | 0 |
| 21Q1 (6) | -0.17 | -140.48 | -165.38 | -0.52 | 94.74 | 69.41 | -0.23 | -103.06 | -221.05 | -0.02 | -112.5 | -140.0 | -0.69 | 92.71 | 52.08 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 1.09 | 10.22 | 15.51 | -0.03 | -50.0 | 94.74 | -0.13 | 7.14 | 80.3 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.42 | 261.54 | 167.74 | -9.89 | -370.95 | -811.51 | 7.51 | 97.11 | 1172.86 | 0.16 | 433.33 | 60.0 | -9.47 | -301.27 | -1329.87 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | -23.84 | -33.11 | -0.02 | -110.0 | 95.92 | -0.14 | -119.44 | 75.44 | 0.14 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.26 | -181.25 | 0.0 | -2.1 | -298.11 | 0.0 | 3.81 | 1914.29 | 0.0 | 0.03 | -76.92 | 0.0 | -2.36 | -271.01 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.30 | 43.48 | 0.0 | 0.2 | 166.67 | 0.0 | 0.72 | 388.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | -30.23 | 0 | 0.0 |
| 20Q2 (3) | 0.32 | 23.08 | 0.0 | 1.06 | 162.35 | 0.0 | -0.21 | -210.53 | 0.0 | 0.13 | 160.0 | 0.0 | 1.38 | 195.83 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.91 | -4.09 | 0.0 | -0.3 | 47.37 | 0.0 | -0.25 | 62.12 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.26 | 141.94 | 0.0 | -1.7 | -222.3 | 0.0 | 0.19 | 127.14 | 0.0 | 0.05 | -50.0 | 0.0 | -1.44 | -287.01 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.95 | -36.18 | 0.0 | -0.57 | -16.33 | 0.0 | -0.66 | -15.79 | 0.0 | 0.14 | -12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.62 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
