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) | -0.12 | 0 | 0.42 | 0 | -0.74 | 0 | -0.01 | 0 | 0.3 | 0 | 0.17 | -19.05 | -0.02 | 0 | 2.62 | -26.17 | -0.14 | 0 | -0.8 | 0 | 0.35 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.17 | 0 | -2.81 | 0 | -2.7 | 0 | 0.04 | 300.0 | -2.64 | 0 | 0.21 | 40.0 | 0 | 0 | 3.55 | 40.0 | -0.42 | 0 | -8.66 | 0 | 0.35 | 2.94 | 0.22 | -8.33 | 0.00 | 0 |
| 2021 (8) | -0.86 | 0 | 11.97 | 3640.62 | -2.35 | 0 | 0.01 | -96.3 | 11.11 | 2823.68 | 0.15 | -54.55 | -0.01 | 0 | 2.54 | -59.16 | -1.71 | 0 | 14.27 | 631.79 | 0.34 | -29.17 | 0.24 | -14.29 | -5.79 | 0 |
| 2020 (7) | 0.06 | 0 | 0.32 | -21.95 | 0.29 | -70.1 | 0.27 | 1250.0 | 0.38 | 0 | 0.33 | 73.68 | -0.01 | 0 | 6.21 | 103.12 | -1.22 | 0 | 1.95 | 0 | 0.48 | -11.11 | 0.28 | -3.45 | 2.21 | 0 |
| 2019 (6) | -0.76 | 0 | 0.41 | 0 | 0.97 | 0 | 0.02 | -71.43 | -0.35 | 0 | 0.19 | -5.0 | -0.16 | 0 | 3.06 | 2.8 | -1.48 | 0 | -1.81 | 0 | 0.54 | 10.2 | 0.29 | -3.33 | 0.00 | 0 |
| 2018 (5) | -0.89 | 0 | -0.66 | 0 | -1.03 | 0 | 0.07 | -41.67 | -1.55 | 0 | 0.2 | -20.0 | 0 | 0 | 2.98 | -15.95 | -1.49 | 0 | -1.73 | 0 | 0.49 | -3.92 | 0.3 | 233.33 | 0.00 | 0 |
| 2017 (4) | -1.19 | 0 | 1.03 | -65.44 | -0.1 | 0 | 0.12 | -29.41 | -0.16 | 0 | 0.25 | -24.24 | 0 | 0 | 3.54 | -12.98 | -2.08 | 0 | -1.39 | 0 | 0.51 | -1.92 | 0.09 | 12.5 | 0.00 | 0 |
| 2016 (3) | -1.99 | 0 | 2.98 | -65.15 | -1.49 | 0 | 0.17 | 0 | 0.99 | -85.61 | 0.33 | -28.26 | -0.69 | 0 | 4.07 | -23.13 | -2.09 | 0 | -0.49 | 0 | 0.52 | -7.14 | 0.08 | 166.67 | -1809.09 | 0 |
| 2015 (2) | -1.67 | 0 | 8.55 | 0 | -4.02 | 0 | -0.17 | 0 | 6.88 | 0 | 0.46 | 70.37 | -0.46 | 0 | 5.29 | 144.09 | -2.86 | 0 | 1.72 | 0 | 0.56 | -5.08 | 0.03 | 50.0 | -72.29 | 0 |
| 2014 (1) | 1.0 | 21.95 | -2.52 | 0 | 1.65 | 0 | -0.09 | 0 | -1.52 | 0 | 0.27 | 8.0 | 0 | 0 | 2.17 | -23.84 | -0.3 | 0 | -0.75 | 0 | 0.59 | -1.67 | 0.02 | 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) | -0.05 | 16.67 | 50.0 | -0.01 | 98.28 | 96.15 | 0.05 | 108.2 | 200.0 | 0 | 0 | -100.0 | -0.06 | 90.62 | 83.33 | 0.03 | -25.0 | -25.0 | 0 | 0 | -100.0 | 1.81 | -20.48 | -30.42 | -0.09 | 0 | 18.18 | -0.92 | -335.9 | -264.29 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -0.06 | 80.65 | -128.57 | -0.58 | 53.97 | -680.0 | -0.61 | -35.56 | -916.67 | 0 | 100.0 | -100.0 | -0.64 | 59.24 | -306.45 | 0.04 | 33.33 | 100.0 | 0 | 0 | 100.0 | 2.27 | 18.94 | 90.91 | 0 | 100.0 | 0 | 0.39 | 129.55 | 160.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -12.50 | 0 | -114.29 |
| 24Q1 (18) | -0.31 | -487.5 | 0.0 | -1.26 | -373.91 | -1150.0 | -0.45 | -200.0 | 58.33 | -0.03 | -250.0 | 57.14 | -1.57 | -390.74 | -726.32 | 0.03 | -57.14 | 0.0 | 0 | 100.0 | 0 | 1.91 | -52.5 | -2.55 | -0.08 | -60.0 | -900.0 | -1.32 | -100.0 | -53.49 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.08 | 180.0 | -88.06 | 0.46 | 276.92 | 757.14 | 0.45 | 1000.0 | 136.89 | 0.02 | -50.0 | 200.0 | 0.54 | 250.0 | -10.0 | 0.07 | 75.0 | -36.36 | -0.02 | -300.0 | 0.0 | 4.02 | 54.89 | -36.73 | -0.05 | 54.55 | -400.0 | -0.66 | -217.86 | 32.65 | 0.09 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.1 | -147.62 | -11.11 | -0.26 | -360.0 | 56.67 | -0.05 | 16.67 | 97.76 | 0.04 | 300.0 | 200.0 | -0.36 | -216.13 | 47.83 | 0.04 | 100.0 | 0.0 | 0.01 | 200.0 | 0 | 2.60 | 118.18 | -9.74 | -0.11 | 0 | 15.38 | 0.56 | 273.33 | 113.3 | 0.09 | 0.0 | 12.5 | 0 | 0 | -100.0 | -15.38 | -117.58 | 0 |
| 23Q2 (15) | 0.21 | 167.74 | 520.0 | 0.1 | -16.67 | 103.88 | -0.06 | 94.44 | -103.9 | 0.01 | 114.29 | -95.83 | 0.31 | 263.16 | 111.79 | 0.02 | -33.33 | -33.33 | -0.01 | 0 | 0 | 1.19 | -39.29 | -43.65 | 0 | -100.0 | 100.0 | 0.15 | 117.44 | 106.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | -100.0 | 87.50 | 0 | 0 |
| 23Q1 (14) | -0.31 | -146.27 | 11.43 | 0.12 | 271.43 | -73.33 | -1.08 | 11.48 | -38.46 | -0.07 | -250.0 | 53.33 | -0.19 | -131.67 | -290.0 | 0.03 | -72.73 | 0.0 | 0 | 100.0 | -100.0 | 1.96 | -69.16 | -10.46 | 0.01 | 200.0 | 108.33 | -0.86 | 12.24 | 10.42 | 0.09 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.67 | 844.44 | 518.75 | -0.07 | 88.33 | 81.58 | -1.22 | 45.29 | -300.0 | -0.02 | 50.0 | -125.0 | 0.6 | 186.96 | 211.11 | 0.11 | 175.0 | 450.0 | -0.02 | 0 | 0.0 | 6.36 | 120.95 | 370.52 | -0.01 | 92.31 | 97.62 | -0.98 | 76.72 | -242.03 | 0.09 | 12.5 | 0.0 | 0.04 | -33.33 | -33.33 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -0.09 | -80.0 | 93.28 | -0.6 | 76.74 | -2900.0 | -2.23 | -244.81 | -209.72 | -0.04 | -116.67 | -107.27 | -0.69 | 73.76 | 49.26 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 2.88 | 36.21 | 102.88 | -0.13 | 18.75 | 65.79 | -4.21 | -68.4 | -475.89 | 0.08 | -11.11 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.05 | 85.71 | 93.15 | -2.58 | -673.33 | -637.14 | 1.54 | 297.44 | 955.56 | 0.24 | 260.0 | 145.28 | -2.63 | -2730.0 | -143.52 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0 | 2.11 | -3.52 | 14.79 | -0.16 | -33.33 | -128.57 | -2.5 | -160.42 | -160.42 | 0.09 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.35 | -118.75 | -125.74 | 0.45 | 218.42 | -96.46 | -0.78 | -227.87 | 62.14 | -0.15 | -287.5 | -50.0 | 0.1 | 118.52 | -99.29 | 0.03 | 50.0 | -62.5 | 0.02 | 200.0 | 0 | 2.19 | 62.04 | -61.95 | -0.12 | 71.43 | 85.71 | -0.96 | -239.13 | -107.15 | 0.09 | 0.0 | 12.5 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -0.16 | 88.06 | -136.36 | -0.38 | -1800.0 | 78.41 | 0.61 | 184.72 | 369.23 | 0.08 | -85.45 | -63.64 | -0.54 | 60.29 | 59.09 | 0.02 | 0.0 | -91.3 | -0.02 | 0 | -100.0 | 1.35 | -4.73 | -92.07 | -0.42 | -10.53 | -13.51 | 0.69 | -38.39 | 885.71 | 0.09 | 12.5 | -30.77 | 0.06 | 0.0 | -14.29 | -19.05 | 82.09 | -111.69 |
| 21Q3 (8) | -1.34 | -83.56 | -1575.0 | -0.02 | 94.29 | 88.24 | -0.72 | -300.0 | -1100.0 | 0.55 | 203.77 | 1733.33 | -1.36 | -25.93 | -444.0 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 1.42 | -22.93 | -54.26 | -0.38 | -442.86 | -52.0 | 1.12 | 216.67 | 236.59 | 0.08 | -11.11 | -33.33 | 0.06 | 0.0 | -14.29 | -106.35 | 0 | 0 |
| 21Q2 (7) | -0.73 | -153.68 | -630.0 | -0.35 | -102.75 | -120.47 | -0.18 | 91.26 | -140.0 | -0.53 | -430.0 | -1425.0 | -1.08 | -107.67 | -167.08 | 0.03 | -62.5 | -25.0 | 0 | 0 | 0 | 1.84 | -68.02 | -38.8 | -0.07 | 91.67 | 75.0 | -0.96 | -107.15 | -150.26 | 0.09 | 12.5 | -18.18 | 0.06 | 0.0 | -14.29 | 0.00 | -100.0 | 100.0 |
| 21Q1 (6) | 1.36 | 209.09 | 780.0 | 12.72 | 822.73 | 2255.56 | -2.06 | -1684.62 | -836.36 | -0.1 | -145.45 | -900.0 | 14.08 | 1166.67 | 4041.18 | 0.08 | -65.22 | 300.0 | 0 | 100.0 | 0 | 5.76 | -66.22 | 282.73 | -0.84 | -127.03 | -162.5 | 13.42 | 19071.43 | 1598.73 | 0.08 | -38.46 | -33.33 | 0.06 | -14.29 | -14.29 | 10.03 | -93.85 | 149.14 |
| 20Q4 (5) | 0.44 | 650.0 | 148.35 | -1.76 | -935.29 | -780.0 | 0.13 | 316.67 | -91.77 | 0.22 | 633.33 | 2100.0 | -1.32 | -428.0 | -18.92 | 0.23 | 475.0 | 283.33 | -0.01 | 0 | 93.75 | 17.04 | 449.44 | 320.25 | -0.37 | -48.0 | 7.5 | 0.07 | 108.54 | 111.11 | 0.13 | 8.33 | 0.0 | 0.07 | 0.0 | 0.0 | 162.96 | 0 | 0 |
| 20Q3 (4) | -0.08 | 20.0 | 0.0 | -0.17 | -109.94 | 0.0 | -0.06 | -113.33 | 0.0 | 0.03 | -25.0 | 0.0 | -0.25 | -115.53 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.10 | 3.1 | 0.0 | -0.25 | 10.71 | 0.0 | -0.82 | -142.93 | 0.0 | 0.12 | 9.09 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.1 | 50.0 | 0.0 | 1.71 | 216.67 | 0.0 | 0.45 | 304.55 | 0.0 | 0.04 | 500.0 | 0.0 | 1.61 | 373.53 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 3.01 | 100.0 | 0.0 | -0.28 | 12.5 | 0.0 | 1.91 | 141.77 | 0.0 | 0.11 | -8.33 | 0.0 | 0.07 | 0.0 | 0.0 | -4.78 | 76.56 | 0.0 |
| 20Q1 (2) | -0.2 | 78.02 | 0.0 | 0.54 | 370.0 | 0.0 | -0.22 | -113.92 | 0.0 | -0.01 | -200.0 | 0.0 | 0.34 | 130.63 | 0.0 | 0.02 | -66.67 | 0.0 | 0 | 100.0 | 0.0 | 1.50 | -62.91 | 0.0 | -0.32 | 20.0 | 0.0 | 0.79 | 225.4 | 0.0 | 0.12 | -7.69 | 0.0 | 0.07 | 0.0 | 0.0 | -20.41 | 0 | 0.0 |
| 19Q4 (1) | -0.91 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 4.05 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
