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) | 0.85 | -66.93 | -0.6 | 0 | -0.17 | 0 | 0 | 0 | 0.25 | -93.15 | 0.01 | 0 | 0 | 0 | 0.03 | 0 | -0.59 | 0 | -0.21 | 0 | 0.18 | -10.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 2.57 | 358.93 | 1.08 | 0 | -2.91 | 0 | 0 | 0 | 3.65 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.17 | -91.05 | 0.38 | -77.25 | 0.2 | -4.76 | 0 | 0 | 443.10 | 1395.47 |
| 2021 (8) | 0.56 | 0 | -0.56 | 0 | -0.03 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | -0.01 | 0 | 0.11 | 0 | 1.9 | 113.48 | 1.67 | 119.74 | 0.21 | -8.7 | 0.01 | 0 | 29.63 | 0 |
| 2020 (7) | -1.03 | 0 | 0.6 | 0 | -0.19 | 0 | 0 | 0 | -0.43 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.89 | 81.63 | 0.76 | 61.7 | 0.23 | -4.17 | 0 | 0 | -104.04 | 0 |
| 2019 (6) | 0.96 | 29.73 | -0.75 | 0 | -0.13 | 0 | 0 | 0 | 0.21 | -58.0 | 0.25 | 177.78 | 0 | 0 | 0.88 | 199.56 | 0.49 | 96.0 | 0.47 | 193.75 | 0.24 | 14.29 | 0.01 | 0.0 | 133.33 | -31.53 |
| 2018 (5) | 0.74 | 0 | -0.24 | 0 | -0.22 | 0 | -0.06 | 0 | 0.5 | 38.89 | 0.09 | 80.0 | 0 | 0 | 0.29 | 63.74 | 0.25 | 31.58 | 0.16 | 6.67 | 0.21 | -19.23 | 0.01 | 0.0 | 194.74 | 0 |
| 2017 (4) | -0.52 | 0 | 0.88 | -31.25 | -0.18 | 0 | 0 | 0 | 0.36 | -28.0 | 0.05 | -61.54 | 0 | 0 | 0.18 | -60.89 | 0.19 | -73.97 | 0.15 | -79.45 | 0.26 | -3.7 | 0.01 | 0 | -123.81 | 0 |
| 2016 (3) | -0.78 | 0 | 1.28 | 0 | -0.88 | 0 | 0.05 | 0 | 0.5 | -64.54 | 0.13 | -48.0 | -0.01 | 0 | 0.46 | -44.24 | 0.73 | 421.43 | 0.73 | 114.71 | 0.27 | 3.85 | 0 | 0 | -78.00 | 0 |
| 2015 (2) | 3.52 | 0 | -2.11 | 0 | -0.41 | 0 | -0.02 | 0 | 1.41 | 104.35 | 0.25 | 257.14 | 0 | 0 | 0.82 | 308.92 | 0.14 | -76.67 | 0.34 | -40.35 | 0.26 | -13.33 | 0 | 0 | 586.67 | 0 |
| 2014 (1) | -0.38 | 0 | 1.07 | 0 | -0.48 | 0 | 0 | 0 | 0.69 | -65.5 | 0.07 | -83.72 | 0 | 0 | 0.20 | -83.72 | 0.6 | 76.47 | 0.57 | 35.71 | 0.3 | 11.11 | 0 | 0 | -43.68 | 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) | -0.14 | 68.18 | 68.89 | -0.01 | 50.0 | 98.31 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.15 | 67.39 | 85.58 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.14 | -75.24 | 0 | -0.11 | -168.75 | -1200.0 | 0.02 | -91.67 | -75.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | -200.00 | -27.27 | 42.22 |
| 24Q2 (19) | -0.44 | -650.0 | -137.61 | -0.02 | 0 | 0 | -0.12 | -209.09 | 84.62 | 0 | 0 | 0 | -0.46 | -675.0 | -139.32 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.55 | 0 | 0 | 0.16 | 128.57 | 169.57 | 0.24 | 41.18 | 284.62 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -157.14 | -512.5 | 0 |
| 24Q1 (18) | 0.08 | -85.19 | 119.51 | 0 | 0 | 0 | 0.11 | 0 | -86.08 | 0 | 0 | 0 | 0.08 | -85.19 | 119.51 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 141.18 | 135.0 | 0.17 | 288.89 | 312.5 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 38.10 | 0 | 0 |
| 23Q4 (17) | 0.54 | 220.0 | 550.0 | 0 | 100.0 | 0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.54 | 151.92 | 550.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | -1800.0 | -312.5 | -0.09 | -212.5 | -228.57 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -0.45 | -138.46 | -122.28 | -0.59 | 0 | -6000.0 | -0.18 | 76.92 | 86.57 | 0 | 0 | -100.0 | -1.04 | -188.89 | -151.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 104.35 | -66.67 | 0.08 | 161.54 | -38.46 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -346.15 | 0 | -130.85 |
| 23Q2 (15) | 1.17 | 385.37 | 251.95 | 0 | 0 | -100.0 | -0.78 | -198.73 | -239.13 | 0 | 0 | 0 | 1.17 | 385.37 | 444.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.23 | -15.0 | 55.77 | -0.13 | -62.5 | 62.86 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.41 | -241.67 | -128.47 | 0 | 0 | -100.0 | 0.79 | 339.39 | 178.22 | 0 | 0 | 0 | -0.41 | -241.67 | -119.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -350.0 | -134.48 | -0.08 | -214.29 | -115.09 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (13) | -0.12 | -105.94 | 94.44 | 0 | -100.0 | -100.0 | -0.33 | 75.37 | -149.25 | 0 | -100.0 | 0 | -0.12 | -105.91 | 91.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | 166.67 | 200.0 | 0.07 | -46.15 | 800.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -100.00 | -108.91 | 98.15 |
| 22Q3 (12) | 2.02 | 362.34 | 1162.5 | 0.01 | -97.67 | 104.0 | -1.34 | -482.61 | -168.0 | 0.01 | 0 | 0 | 2.03 | 697.06 | 2355.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | 105.77 | -95.45 | 0.13 | 137.14 | -77.19 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 1122.22 | 0 | 4248.61 |
| 22Q2 (11) | -0.77 | -153.47 | -181.05 | 0.43 | -32.81 | 184.31 | -0.23 | 77.23 | -264.29 | 0 | 0 | 0 | -0.34 | -116.35 | -177.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.52 | -189.66 | -170.27 | -0.35 | -166.04 | -156.45 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 1.44 | 166.67 | -10.56 | 0.64 | -17.95 | 210.34 | -1.01 | -250.75 | -188.57 | 0 | 0 | 0 | 2.08 | 250.72 | 101.94 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.58 | 825.0 | 0.0 | 0.53 | 5400.0 | 8.16 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 248.28 | 104.6 | -16.73 |
| 21Q4 (9) | -2.16 | -1450.0 | -590.91 | 0.78 | 412.0 | 116.67 | 0.67 | 234.0 | 219.64 | 0 | 0 | 0 | -1.38 | -1433.33 | -272.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.08 | -112.12 | -142.11 | -0.01 | -101.75 | -106.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -5400.00 | -21025.0 | -2554.55 |
| 21Q3 (8) | 0.16 | -83.16 | 109.36 | -0.25 | 50.98 | -140.98 | -0.5 | -457.14 | -183.33 | 0 | 0 | 0 | -0.09 | -120.45 | 91.82 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.23 | 101.84 | 0 | 0.66 | -10.81 | 78.38 | 0.57 | -8.06 | 78.12 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 25.81 | -81.8 | 105.58 |
| 21Q2 (7) | 0.95 | -40.99 | 313.04 | -0.51 | 12.07 | -1375.0 | 0.14 | 140.0 | 158.33 | 0 | 0 | 0 | 0.44 | -57.28 | 62.96 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0 | 0 | 0.74 | 27.59 | 164.29 | 0.62 | 26.53 | 169.57 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 141.79 | -52.44 | 78.78 |
| 21Q1 (6) | 1.61 | 265.91 | 16000.0 | -0.58 | -261.11 | -41.46 | -0.35 | 37.5 | 0 | 0 | 0 | 0 | 1.03 | 28.75 | 357.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.58 | 205.26 | 1060.0 | 0.49 | 226.67 | 716.67 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 298.15 | 35.52 | 3477.78 |
| 20Q4 (5) | 0.44 | 125.73 | -56.0 | 0.36 | -40.98 | 183.72 | -0.56 | -193.33 | -115.38 | 0 | 0 | 0 | 0.8 | 172.73 | 40.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.19 | -48.65 | 575.0 | 0.15 | -53.12 | 275.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 220.00 | 147.6 | -78.0 |
| 20Q3 (4) | -1.71 | -843.48 | 0.0 | 0.61 | 1425.0 | 0.0 | 0.6 | 350.0 | 0.0 | 0 | 0 | 0.0 | -1.1 | -507.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.37 | 32.14 | 0.0 | 0.32 | 39.13 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | -462.16 | -682.73 | 0.0 |
| 20Q2 (3) | 0.23 | 2200.0 | 0.0 | 0.04 | 109.76 | 0.0 | -0.24 | 0 | 0.0 | 0 | 0 | 0.0 | 0.27 | 167.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.28 | 460.0 | 0.0 | 0.23 | 283.33 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 79.31 | 851.72 | 0.0 |
| 20Q1 (2) | 0.01 | -99.0 | 0.0 | -0.41 | 4.65 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.4 | -170.18 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.05 | 225.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 8.33 | -99.17 | 0.0 |
| 19Q4 (1) | 1.0 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1000.00 | 0.0 | 0.0 |
