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) | -6.85 | 0 | 4.11 | -44.16 | 0 | 0 | 0.6 | 0 | -2.74 | 0 | 0.19 | 111.11 | 0 | 0 | 2.57 | 251.66 | -1.89 | 0 | 2.28 | -70.81 | 0.37 | -65.42 | 0 | 0 | -258.49 | 0 |
| 2022 (9) | 1.69 | -62.19 | 7.36 | 0 | -7.99 | 0 | -0.22 | 0 | 9.05 | 107.57 | 0.09 | -25.0 | 0 | 0 | 0.73 | 50.55 | -1.46 | 0 | 7.81 | 182.97 | 1.07 | -11.57 | 0 | 0 | 19.03 | -83.1 |
| 2021 (8) | 4.47 | 0 | -0.11 | 0 | -0.83 | 0 | 0.25 | 0 | 4.36 | 0 | 0.12 | 140.0 | 0 | 0 | 0.49 | -21.91 | 2.66 | 0 | 2.76 | 0 | 1.21 | 0.0 | 0 | 0 | 112.59 | 0 |
| 2020 (7) | -2.18 | 0 | 0 | 0 | 0.83 | 0 | -0.03 | 0 | -2.18 | 0 | 0.05 | -82.14 | 0 | 0 | 0.62 | -74.35 | -2.22 | 0 | -2.1 | 0 | 1.21 | 0.83 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.57 | 0 | -0.21 | 0 | 0 | 0 | 0.01 | 0 | -1.78 | 0 | 0.28 | -50.88 | 0 | 0 | 2.42 | 20.7 | -1.97 | 0 | -1.78 | 0 | 1.2 | 0.84 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -2.4 | 0 | -0.54 | 0 | 5.89 | 0 | -0.01 | 0 | -2.94 | 0 | 0.57 | 147.83 | 0 | 0 | 2.01 | 218.38 | -0.85 | 0 | -5.14 | 0 | 1.19 | 6.25 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 6.49 | 62.66 | -0.15 | 0 | -7.29 | 0 | 0 | 0 | 6.34 | 54.26 | 0.23 | 283.33 | 0 | 0 | 0.63 | 283.54 | 1.46 | 175.47 | 1.55 | 68.48 | 1.12 | 0.9 | 0 | 0 | 243.07 | 23.67 |
| 2016 (3) | 3.99 | 0 | 0.12 | 0 | -4.05 | 0 | 0.01 | -97.5 | 4.11 | 0 | 0.06 | -90.32 | -0.01 | 0 | 0.16 | -92.24 | 0.53 | 0 | 0.92 | 0 | 1.11 | -0.89 | 0 | 0 | 196.55 | 0 |
| 2015 (2) | -6.55 | 0 | -0.6 | 0 | 6.19 | 0 | 0.4 | 42.86 | -7.15 | 0 | 0.62 | 226.32 | 0 | 0 | 2.12 | 474.12 | -3.2 | 0 | -4.09 | 0 | 1.12 | -0.88 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 4.64 | 0 | 0.53 | 0 | -4.13 | 0 | 0.28 | 460.0 | 5.17 | 0 | 0.19 | 280.0 | 0 | 0 | 0.37 | 206.26 | -0.66 | 0 | -0.85 | 0 | 1.13 | -49.78 | 0.01 | -50.0 | 1600.00 | 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) | -3.39 | -266.18 | -8.31 | 2.02 | 20300.0 | 2425.0 | 0 | 0 | 0 | -0.04 | -33.33 | -300.0 | -1.37 | -167.49 | 55.08 | 0.14 | 1300.0 | 366.67 | 0.06 | 0 | 0 | 8.24 | 1752.94 | 657.65 | -0.94 | -291.67 | -59.32 | -1.05 | -625.0 | -2525.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 2.04 | 413.85 | 209.68 | -0.01 | 66.67 | -100.24 | 0 | 0 | 0 | -0.03 | -200.0 | -50.0 | 2.03 | 398.53 | -10.57 | 0.01 | -66.67 | -83.33 | 0 | 0 | 0 | 0.44 | -56.3 | -98.0 | -0.24 | 57.89 | 33.33 | 0.2 | 127.03 | -94.57 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 680.00 | 0 | 1478.28 |
| 24Q1 (18) | -0.65 | -38.3 | 52.9 | -0.03 | 57.14 | 25.0 | 0 | 0 | 0 | 0.03 | -95.0 | 0 | -0.68 | -25.93 | 52.11 | 0.03 | -50.0 | -25.0 | 0 | 0 | 0 | 1.02 | -49.83 | -64.41 | -0.57 | 25.97 | -256.25 | -0.74 | 38.33 | -393.33 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.47 | 84.98 | 74.73 | -0.07 | -187.5 | -101.18 | 0 | 0 | 0 | 0.6 | 2900.0 | 5900.0 | -0.54 | 82.3 | -113.24 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 2.03 | 86.49 | 37.84 | -0.77 | -30.51 | 14.44 | -1.2 | -2900.0 | -213.21 | 0.1 | 11.11 | -47.37 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -3.13 | -68.28 | -353.62 | 0.08 | -98.06 | -94.52 | 0 | 0 | 100.0 | 0.02 | 200.0 | 103.92 | -3.05 | -234.36 | -496.1 | 0.03 | -50.0 | 50.0 | 0 | 0 | 0 | 1.09 | -95.11 | -62.5 | -0.59 | -63.89 | 7.81 | -0.04 | -101.09 | -101.06 | 0.09 | 0.0 | -67.86 | 0 | 0 | 0 | -6260.00 | -12588.28 | -36552.75 |
| 23Q2 (15) | -1.86 | -34.78 | -148.82 | 4.13 | 10425.0 | 20750.0 | 0 | 0 | 0 | -0.02 | 0 | -104.0 | 2.27 | 259.86 | -40.11 | 0.06 | 50.0 | 200.0 | 0 | 0 | 0 | 22.22 | 677.78 | 4622.22 | -0.36 | -125.0 | -1700.0 | 3.68 | 2553.33 | 649.25 | 0.09 | 0.0 | -68.97 | 0 | 0 | 0 | -49.34 | 0 | 0 |
| 23Q1 (14) | -1.38 | 25.81 | -420.93 | -0.04 | -100.67 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -1.42 | -134.8 | -446.34 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 2.86 | 94.29 | 661.43 | -0.16 | 82.22 | -260.0 | -0.15 | -114.15 | -104.11 | 0.09 | -52.63 | -70.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (13) | -1.86 | -169.57 | -280.58 | 5.94 | 306.85 | 10000.0 | 0 | 100.0 | 0 | 0.01 | 101.96 | -95.65 | 4.08 | 429.87 | 320.62 | 0.03 | 50.0 | -50.0 | 0 | 0 | 0 | 1.47 | -49.26 | 126.72 | -0.9 | -40.62 | -186.54 | 1.06 | -71.81 | 7.07 | 0.19 | -32.14 | -36.67 | 0 | 0 | 0 | -148.80 | -771.23 | -286.36 |
| 22Q3 (12) | -0.69 | -118.11 | -260.47 | 1.46 | 7400.0 | 3750.0 | -7.99 | 0 | 0 | -0.51 | -202.0 | -2450.0 | 0.77 | -79.68 | 97.44 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 2.90 | 515.94 | 526.81 | -0.64 | -3100.0 | -146.72 | 3.76 | 661.19 | 187.02 | 0.28 | -3.45 | -6.67 | 0 | 0 | 0 | -17.08 | 0 | -163.95 |
| 22Q2 (11) | 3.81 | 786.05 | 400.0 | -0.02 | 0.0 | -100.0 | 0 | 0 | 0 | 0.5 | 327.27 | 4900.0 | 3.79 | 824.39 | 396.09 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.47 | 25.41 | 9.65 | -0.02 | -120.0 | 85.71 | -0.67 | -118.36 | -937.5 | 0.29 | -3.33 | -6.45 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.43 | -58.25 | -89.95 | -0.02 | 66.67 | 0 | 0 | 0 | 100.0 | -0.22 | -195.65 | -1200.0 | 0.41 | -57.73 | -90.42 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 0.38 | -42.15 | 0 | 0.1 | -90.38 | -74.36 | 3.65 | 268.69 | 835.9 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 10.89 | -86.37 | -98.25 |
| 21Q4 (9) | 1.03 | 139.53 | 121.41 | -0.06 | -50.0 | 0 | 0 | 0 | -100.0 | 0.23 | 1250.0 | 483.33 | 0.97 | 148.72 | 120.17 | 0.06 | 50.0 | 0 | 0 | 0 | 0 | 0.65 | 40.27 | 0 | 1.04 | -24.09 | 435.48 | 0.99 | -24.43 | 550.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 79.84 | 198.95 | 101.33 |
| 21Q3 (8) | 0.43 | 133.86 | -77.84 | -0.04 | -300.0 | -500.0 | 0 | 0 | 0 | -0.02 | -300.0 | -150.0 | 0.39 | 130.47 | -80.0 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 0.46 | 7.75 | 0.35 | 1.37 | 1078.57 | 502.94 | 1.31 | 1537.5 | 551.72 | 0.3 | -3.23 | 0.0 | 0 | 0 | 0 | 26.71 | 108.2 | -99.86 |
| 21Q2 (7) | -1.27 | -129.67 | -220.95 | -0.01 | 0 | 0.0 | 0 | 100.0 | 0 | 0.01 | -50.0 | 0 | -1.28 | -129.91 | -223.08 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.43 | 0 | -38.63 | -0.14 | -135.9 | 81.58 | 0.08 | -79.49 | 112.7 | 0.31 | 3.33 | 3.33 | 0 | 0 | 0 | -325.64 | -152.5 | 0 |
| 21Q1 (6) | 4.28 | 188.98 | 1322.86 | 0 | 0 | 100.0 | -0.83 | -200.0 | 0 | 0.02 | 133.33 | 0 | 4.28 | 188.98 | 1288.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.39 | 225.81 | 148.15 | 0.39 | 277.27 | 141.05 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 620.29 | 110.32 | 0 |
| 20Q4 (5) | -4.81 | -347.94 | -2305.0 | 0 | -100.0 | 100.0 | 0.83 | 0 | 0 | -0.06 | -250.0 | 0 | -4.81 | -346.67 | -1750.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.31 | 8.82 | 41.51 | -0.22 | 24.14 | 51.11 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | -6012.50 | -130.99 | 0 |
| 20Q3 (4) | 1.94 | 84.76 | 0.0 | 0.01 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0 | 0.0 | 1.95 | 87.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.46 | -34.1 | 0.0 | -0.34 | 55.26 | 0.0 | -0.29 | 53.97 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 19400.00 | 0 | 0.0 |
| 20Q2 (3) | 1.05 | 400.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.04 | 388.89 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.70 | -38.23 | 0.0 | -0.76 | 6.17 | 0.0 | -0.63 | 33.68 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.35 | -75.0 | 0.0 | -0.01 | 83.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.36 | -38.46 | 0.0 | 0.03 | -70.0 | 0.0 | 0 | 0 | 0.0 | 1.13 | -71.13 | 0.0 | -0.81 | -52.83 | 0.0 | -0.95 | -111.11 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.2 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.92 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
