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) | -2.82 | 0 | 32.99 | 85.75 | -7.35 | 0 | 0.05 | 66.67 | 30.17 | 124.48 | 0.15 | 15.38 | 0 | 0 | 8.02 | 12.3 | -4.51 | 0 | 5.71 | 17.98 | 0.21 | -19.23 | 0.02 | 0.0 | -47.47 | 0 |
| 2022 (9) | -4.32 | 0 | 17.76 | 165.87 | -5.23 | 0 | 0.03 | 0 | 13.44 | 332.15 | 0.13 | -27.78 | 0 | 0 | 7.14 | 0.0 | -4.64 | 0 | 4.84 | 144.44 | 0.26 | -3.7 | 0.02 | -33.33 | -84.38 | 0 |
| 2021 (8) | -3.57 | 0 | 6.68 | 239.09 | -4.76 | 0 | -0.13 | 0 | 3.11 | 0 | 0.18 | 63.64 | 0 | 0 | 7.14 | 3.9 | -3.55 | 0 | 1.98 | 0 | 0.27 | 22.73 | 0.03 | 50.0 | -156.58 | 0 |
| 2020 (7) | -3.47 | 0 | 1.97 | 23.12 | -0.04 | 0 | -0.03 | 0 | -1.5 | 0 | 0.11 | 0.0 | 0 | 0 | 6.88 | 39.38 | -4.47 | 0 | -2.99 | 0 | 0.22 | 10.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2019 (6) | -2.94 | 0 | 1.6 | -76.19 | -0.34 | 0 | 0.03 | -62.5 | -1.34 | 0 | 0.11 | -54.17 | 0 | 0 | 4.93 | -54.17 | -3.56 | 0 | -2.25 | 0 | 0.2 | 42.86 | 0.01 | 0 | 0.00 | 0 |
| 2018 (5) | -3.51 | 0 | 6.72 | 0 | -2.21 | 0 | 0.08 | 0 | 3.21 | 0 | 0.24 | 41.18 | 0 | 0 | 10.76 | 34.21 | -3.89 | 0 | -1.75 | 0 | 0.14 | 16.67 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -2.6 | 0 | -1.42 | 0 | 0 | 0 | -0.05 | 0 | -4.02 | 0 | 0.17 | 325.0 | 0 | 0 | 8.02 | 266.86 | -3.01 | 0 | -2.78 | 0 | 0.12 | -7.69 | 0.08 | -27.27 | 0.00 | 0 |
| 2016 (3) | -2.12 | 0 | 2.59 | 78.62 | 0.03 | 0 | 0.05 | 150.0 | 0.47 | 0 | 0.04 | -42.86 | 0 | 0 | 2.19 | -29.12 | -2.91 | 0 | -1.89 | 0 | 0.13 | -27.78 | 0.11 | -15.38 | 0.00 | 0 |
| 2015 (2) | -2.28 | 0 | 1.45 | -50.51 | 0 | 0 | 0.02 | 0 | -0.83 | 0 | 0.07 | -53.33 | 0 | 0 | 3.08 | -11.19 | -3.04 | 0 | 0.1 | 0 | 0.18 | -28.0 | 0.13 | -40.91 | -556.10 | 0 |
| 2014 (1) | -2.07 | 0 | 2.93 | 301.37 | 0.01 | 0 | -0.04 | 0 | 0.86 | 0 | 0.15 | 400.0 | 0.01 | -99.59 | 3.47 | 421.99 | -2.86 | 0 | -1.17 | 0 | 0.25 | -19.35 | 0.22 | -48.84 | 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) | -1.2 | -110.53 | 37.17 | 11.44 | 22.75 | -52.45 | -27.8 | -138900.0 | -270.17 | 0.13 | 750.0 | 62.5 | 10.24 | 17.03 | -53.77 | -0.03 | -200.0 | -175.0 | 0 | 0 | 0 | -1.41 | -123.47 | -128.52 | -1.24 | -67.57 | -25.25 | 7.09 | 685.95 | 887.78 | 0.08 | 33.33 | 60.0 | 0 | 0 | 0 | -16.74 | 0 | 0 |
| 24Q2 (19) | -0.57 | 37.36 | -1800.0 | 9.32 | 201.41 | 9420.0 | -0.02 | -100.0 | -110.53 | -0.02 | 0 | 71.43 | 8.75 | 186.63 | 6830.77 | 0.03 | -50.0 | 200.0 | 0 | 0 | 0 | 6.00 | -66.0 | 128.0 | -0.74 | 28.85 | 49.32 | -1.21 | -65.75 | -114.02 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | -0.91 | -4450.0 | -4.6 | -9.19 | -201.43 | -22875.0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -10.1 | -211.73 | -1009.89 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 17.65 | 23.53 | 16.47 | -1.04 | 2.8 | -6.12 | -0.73 | 35.4 | 17.98 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.02 | 98.95 | 96.23 | 9.06 | -62.34 | 9.16 | -0.01 | 99.87 | -103.45 | 0.01 | -87.5 | 0 | 9.04 | -59.19 | 16.34 | 0.05 | 25.0 | 400.0 | 0 | 0 | 0 | 14.29 | 189.29 | 528.57 | -1.07 | -8.08 | 3.6 | -1.13 | -25.56 | -9.71 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.91 | -6266.67 | -125.2 | 24.06 | 24160.0 | 30175.0 | -7.51 | -4052.63 | -37.29 | 0.08 | 214.29 | 100.0 | 22.15 | 17138.46 | 195.33 | 0.04 | 300.0 | -42.86 | 0 | 0 | 0 | 4.94 | 87.65 | -75.31 | -0.99 | 32.19 | 12.39 | -0.9 | -110.43 | 3.23 | 0.05 | 0.0 | -28.57 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 23Q2 (15) | -0.03 | 96.55 | 99.71 | -0.1 | -150.0 | -101.17 | 0.19 | 2000.0 | 1050.0 | -0.07 | -333.33 | -450.0 | -0.13 | 85.71 | 92.02 | 0.01 | -80.0 | -75.0 | 0 | 0 | 0 | 2.63 | -82.63 | -60.53 | -1.46 | -48.98 | 2.01 | 8.63 | 1069.66 | 30.17 | 0.05 | 0.0 | -28.57 | 0 | 0 | -100.0 | -0.35 | 0 | 99.77 |
| 23Q1 (14) | -0.87 | -64.15 | 26.27 | -0.04 | -100.48 | -104.04 | -0.01 | -103.45 | 50.0 | 0.03 | 0 | 175.0 | -0.91 | -111.71 | -378.95 | 0.05 | 400.0 | 150.0 | 0 | 0 | 0 | 15.15 | 566.67 | 225.76 | -0.98 | 11.71 | -7.69 | -0.89 | 13.59 | -623.53 | 0.05 | -16.67 | -28.57 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.53 | -106.99 | 38.37 | 8.3 | 10475.0 | 13933.33 | 0.29 | 105.3 | 105.81 | 0 | -100.0 | -100.0 | 7.77 | 3.6 | 944.57 | 0.01 | -85.71 | -83.33 | 0 | 0 | 0 | 2.27 | -88.64 | -74.24 | -1.11 | 1.77 | -20.65 | -1.03 | -10.75 | -43.06 | 0.06 | -14.29 | -14.29 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.58 | 174.39 | 1284.38 | -0.08 | -100.93 | -101.9 | -5.47 | -27250.0 | -2125.93 | 0.04 | 100.0 | 133.33 | 7.5 | 560.12 | 109.5 | 0.07 | 75.0 | 600.0 | 0 | 0 | 0 | 20.00 | 200.0 | 1360.0 | -1.13 | 24.16 | -21.51 | -0.93 | -114.03 | -122.14 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -10.19 | -763.56 | -1071.26 | 8.56 | 764.65 | 747.52 | -0.02 | 0.0 | -100.0 | 0.02 | 150.0 | 166.67 | -1.63 | -757.89 | -1264.29 | 0.04 | 100.0 | 300.0 | 0 | 0 | 0 | 6.67 | 43.33 | 300.0 | -1.49 | -63.74 | -63.74 | 6.63 | 3800.0 | 542.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -151.86 | 67.83 | 0 |
| 22Q1 (10) | -1.18 | -37.21 | 0.84 | 0.99 | 1750.0 | -34.44 | -0.02 | 99.6 | 0.0 | -0.04 | -150.0 | 33.33 | -0.19 | 79.35 | -159.38 | 0.02 | -66.67 | -80.0 | 0 | 0 | 0 | 4.65 | -47.29 | -76.28 | -0.91 | 1.09 | -13.75 | 0.17 | 123.61 | 0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -472.00 | 0 | 68.27 |
| 21Q4 (9) | -0.86 | -34.38 | -19.44 | -0.06 | -101.42 | -126.09 | -4.99 | -1948.15 | -158.55 | 0.08 | 166.67 | 700.0 | -0.92 | -125.7 | -87.76 | 0.06 | 500.0 | 20.0 | 0 | 0 | 0 | 8.82 | 544.12 | -20.59 | -0.92 | 1.08 | 13.21 | -0.72 | -117.14 | 52.0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -0.64 | 26.44 | -8.47 | 4.22 | 317.82 | 108.91 | 0.27 | 2800.0 | -85.94 | -0.12 | -300.0 | -700.0 | 3.58 | 2457.14 | 150.35 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 1.37 | -17.81 | -86.99 | -0.93 | -2.2 | 44.31 | 4.2 | 380.0 | 611.86 | 0.07 | 0.0 | 40.0 | 0.01 | 0.0 | 0.0 | -14.95 | 0 | 83.53 |
| 21Q2 (7) | -0.87 | 26.89 | 21.62 | 1.01 | -33.11 | 661.11 | -0.01 | 50.0 | 0.0 | -0.03 | 50.0 | 25.0 | 0.14 | -56.25 | 110.85 | 0.01 | -90.0 | 0.0 | 0 | 0 | 0 | 1.67 | -91.5 | -20.0 | -0.91 | -13.75 | -10.98 | -1.5 | 0 | -74.42 | 0.07 | 0.0 | 40.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -1.19 | -65.28 | -13.33 | 1.51 | 556.52 | 1777.78 | -0.02 | 98.96 | -100.0 | -0.06 | -700.0 | -500.0 | 0.32 | 165.31 | 128.07 | 0.1 | 100.0 | 900.0 | 0 | 0 | 0 | 19.61 | 76.47 | 468.63 | -0.8 | 24.53 | 13.98 | 0 | 100.0 | 100.0 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0 | -1487.50 | 0 | 0 |
| 20Q4 (5) | -0.72 | -22.03 | -24.14 | 0.23 | -88.61 | 675.0 | -1.93 | -200.52 | -19200.0 | 0.01 | -50.0 | 0.0 | -0.49 | -134.27 | 20.97 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 11.11 | 5.56 | 16.67 | -1.06 | 36.53 | -11.58 | -1.5 | -354.24 | -30.43 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.59 | 46.85 | 0.0 | 2.02 | 1222.22 | 0.0 | 1.92 | 19300.0 | 0.0 | 0.02 | 150.0 | 0.0 | 1.43 | 210.85 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 10.53 | 405.26 | 0.0 | -1.67 | -103.66 | 0.0 | 0.59 | 168.6 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -90.77 | 0 | 0.0 |
| 20Q2 (3) | -1.11 | -5.71 | 0.0 | -0.18 | -100.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.04 | -300.0 | 0.0 | -1.29 | -13.16 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.08 | -39.58 | 0.0 | -0.82 | 11.83 | 0.0 | -0.86 | 29.51 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -1.05 | -81.03 | 0.0 | -0.09 | -125.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | -200.0 | 0.0 | -1.14 | -83.87 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 3.45 | -63.79 | 0.0 | -0.93 | 2.11 | 0.0 | -1.22 | -6.09 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.58 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.52 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
