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) | 2.65 | 0 | -3.07 | 0 | -0.08 | 0 | 0.17 | 0 | -0.42 | 0 | 0.79 | 393.75 | -3.44 | 0 | 4.62 | 400.97 | -0.21 | 0 | 0.12 | -78.18 | 0.54 | 0.0 | 0.34 | 36.0 | 265.00 | 0 |
| 2022 (9) | -2.83 | 0 | 2.54 | 0 | -0.58 | 0 | -0.46 | 0 | -0.29 | 0 | 0.16 | -98.4 | -0.4 | 0 | 0.92 | -98.3 | 0.07 | 250.0 | 0.55 | -71.94 | 0.54 | 31.71 | 0.25 | -7.41 | -211.19 | 0 |
| 2021 (8) | 0.78 | -88.41 | -3.79 | 0 | 0.23 | 0 | -0.07 | 0 | -3.01 | 0 | 9.97 | 99600.0 | 0 | 0 | 54.13 | 94295.66 | 0.02 | -96.36 | 1.96 | 237.93 | 0.41 | -6.82 | 0.27 | -18.18 | 29.55 | -94.07 |
| 2020 (7) | 6.73 | 6630.0 | -0.71 | 0 | -2.53 | 0 | -0.31 | 0 | 6.02 | 0 | 0.01 | -83.33 | -0.2 | 0 | 0.06 | -69.66 | 0.55 | 450.0 | 0.58 | 1350.0 | 0.44 | 51.72 | 0.33 | -36.54 | 498.52 | 4137.41 |
| 2019 (6) | 0.1 | 0 | -3.17 | 0 | 1.69 | 0 | 0.01 | -98.21 | -3.07 | 0 | 0.06 | -33.33 | 0.01 | 0 | 0.19 | -11.71 | 0.1 | 0 | 0.04 | 0 | 0.29 | 107.14 | 0.52 | 1.96 | 11.76 | 0 |
| 2018 (5) | -2.05 | 0 | 0.31 | -64.77 | -1.44 | 0 | 0.56 | 0 | -1.74 | 0 | 0.09 | 80.0 | 0 | 0 | 0.21 | 103.8 | -1.73 | 0 | -1.36 | 0 | 0.14 | -22.22 | 0.51 | -27.14 | 0.00 | 0 |
| 2017 (4) | 1.2 | 0 | 0.88 | 282.61 | -1.71 | 0 | -0.31 | 0 | 2.08 | 0 | 0.05 | -16.67 | 0 | 0 | 0.11 | -26.68 | -2.59 | 0 | -1.5 | 0 | 0.18 | -28.0 | 0.7 | 9.38 | 0.00 | 0 |
| 2016 (3) | -5.03 | 0 | 0.23 | -64.06 | 2.58 | 0 | -0.2 | 0 | -4.8 | 0 | 0.06 | 20.0 | 0.03 | 0 | 0.14 | 44.01 | 0.08 | 0 | -0.99 | 0 | 0.25 | -26.47 | 0.64 | -30.43 | 0.00 | 0 |
| 2015 (2) | -1.29 | 0 | 0.64 | -77.39 | -2.83 | 0 | 0.21 | 0 | -0.65 | 0 | 0.05 | -58.33 | 0 | 0 | 0.10 | -43.9 | -2.53 | 0 | -2.13 | 0 | 0.34 | -37.04 | 0.92 | -23.33 | 0.00 | 0 |
| 2014 (1) | 14.59 | 0 | 2.83 | 112.78 | -9.35 | 0 | -0.03 | 0 | 17.42 | 0 | 0.12 | -52.0 | 0 | 0 | 0.18 | 15.84 | -1.35 | 0 | -2.47 | 0 | 0.54 | -8.47 | 1.2 | -5.51 | 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) | -0.3 | -126.09 | -113.1 | -1.22 | -12300.0 | 34.41 | -0.84 | -460.0 | -154.55 | -0.08 | -166.67 | -118.6 | -1.52 | -231.03 | -453.49 | 0.02 | -60.0 | 0 | -1.18 | -2850.0 | 37.89 | 0.50 | -57.29 | 0 | -0.17 | -41.67 | -325.0 | -0.07 | -800.0 | -170.0 | 0.15 | 7.14 | 7.14 | 0.08 | 0.0 | -20.0 | -187.50 | -137.5 | -127.84 |
| 24Q2 (19) | 1.15 | 600.0 | 6.48 | 0.01 | 100.63 | -85.71 | -0.15 | -7.14 | 0.0 | 0.12 | 140.0 | 300.0 | 1.16 | 164.09 | 0.87 | 0.05 | 400.0 | 400.0 | -0.04 | 96.9 | -500.0 | 1.17 | 419.95 | 365.96 | -0.12 | -140.0 | 7.69 | 0.01 | -95.65 | -91.67 | 0.14 | 0.0 | 7.69 | 0.08 | -11.11 | -11.11 | 500.00 | 1100.0 | 57.41 |
| 24Q1 (18) | -0.23 | 63.49 | -187.5 | -1.58 | 29.78 | -261.22 | -0.14 | -125.0 | 6.67 | -0.3 | 45.45 | -181.08 | -1.81 | 37.15 | -301.11 | 0.01 | -98.7 | 0.0 | -1.29 | 16.77 | 0 | 0.23 | -98.72 | -4.51 | -0.05 | -350.0 | 16.67 | 0.23 | 675.0 | 428.57 | 0.14 | 0.0 | 7.69 | 0.09 | 12.5 | 12.5 | -50.00 | 85.71 | 12.5 |
| 23Q4 (17) | -0.63 | -127.51 | 40.0 | -2.25 | -20.97 | -11150.0 | 0.56 | 269.7 | 473.33 | -0.55 | -227.91 | 5.17 | -2.88 | -769.77 | -169.16 | 0.77 | 0 | 3750.0 | -1.55 | 18.42 | -474.07 | 17.70 | 0 | 3466.78 | 0.02 | 150.0 | 111.11 | -0.04 | -140.0 | 84.0 | 0.14 | 0.0 | 0.0 | 0.08 | -20.0 | 14.29 | -350.00 | -151.97 | 0 |
| 23Q3 (16) | 2.29 | 112.04 | 620.45 | -1.86 | -2757.14 | -260.34 | -0.33 | -120.0 | -120.0 | 0.43 | 816.67 | 1333.33 | 0.43 | -62.61 | -40.28 | 0 | -100.0 | -100.0 | -1.9 | -19100.0 | -6233.33 | -0.00 | -100.0 | -100.0 | -0.04 | 69.23 | 55.56 | 0.1 | -16.67 | -73.68 | 0.14 | 7.69 | 7.69 | 0.1 | 11.11 | 66.67 | 673.53 | 112.04 | 972.53 |
| 23Q2 (15) | 1.08 | 1450.0 | 930.77 | 0.07 | -92.86 | -97.18 | -0.15 | 0.0 | -7.14 | -0.06 | -116.22 | -154.55 | 1.15 | 27.78 | -51.06 | 0.01 | 0.0 | -80.0 | 0.01 | 0 | -50.0 | 0.25 | 6.55 | -75.01 | -0.13 | -116.67 | -144.83 | 0.12 | 271.43 | -68.42 | 0.13 | 0.0 | -7.14 | 0.09 | 12.5 | 50.0 | 317.65 | 655.88 | 1517.19 |
| 23Q1 (14) | -0.08 | 92.38 | 93.39 | 0.98 | 5000.0 | 190.74 | -0.15 | 0.0 | -7.14 | 0.37 | 163.79 | 1950.0 | 0.9 | 184.11 | 139.3 | 0.01 | -50.0 | -85.71 | 0 | 100.0 | 100.0 | 0.24 | -52.36 | -85.75 | -0.06 | 66.67 | -220.0 | -0.07 | 72.0 | -275.0 | 0.13 | -7.14 | 0.0 | 0.08 | 14.29 | 14.29 | -57.14 | 0 | 88.67 |
| 22Q4 (13) | -1.05 | -138.64 | -503.85 | -0.02 | -101.72 | -102.08 | -0.15 | 0.0 | -132.61 | -0.58 | -2033.33 | -5700.0 | -1.07 | -248.61 | -187.7 | 0.02 | 0.0 | -99.8 | -0.27 | -800.0 | -50.0 | 0.50 | 2.48 | -99.74 | -0.18 | -100.0 | 64.0 | -0.25 | -165.79 | -114.29 | 0.14 | 7.69 | 40.0 | 0.07 | 16.67 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.44 | -238.46 | -57.14 | 1.16 | -53.23 | 825.0 | -0.15 | -7.14 | -87.5 | 0.03 | -72.73 | 150.0 | 0.72 | -69.36 | 263.64 | 0.02 | -60.0 | 0 | -0.03 | -250.0 | -200.0 | 0.48 | -51.96 | 0 | -0.09 | -131.03 | -129.03 | 0.38 | 0.0 | 137.5 | 0.13 | -7.14 | 30.0 | 0.06 | 0.0 | 0.0 | -77.19 | -244.4 | 11.78 |
| 22Q2 (11) | -0.13 | 89.26 | -360.0 | 2.48 | 329.63 | 222.77 | -0.14 | 0.0 | -75.0 | 0.11 | 650.0 | 375.0 | 2.35 | 202.62 | 219.29 | 0.05 | -28.57 | 0 | 0.02 | 115.38 | -90.0 | 1.01 | -39.23 | 0 | 0.29 | 480.0 | 93.33 | 0.38 | 850.0 | 1800.0 | 0.14 | 7.69 | 40.0 | 0.06 | -14.29 | -14.29 | -22.41 | 95.55 | -185.17 |
| 22Q1 (10) | -1.21 | -565.38 | -259.21 | -1.08 | -212.5 | 57.98 | -0.14 | -130.43 | -75.0 | -0.02 | -100.0 | -150.0 | -2.29 | -287.7 | -26.52 | 0.07 | -99.3 | 0 | -0.13 | 27.78 | 0 | 1.66 | -99.13 | 0 | 0.05 | 110.0 | -16.67 | 0.04 | -97.71 | 100.0 | 0.13 | 30.0 | 30.0 | 0.07 | 0.0 | 0.0 | -504.17 | -3823.08 | -226.04 |
| 21Q4 (9) | 0.26 | 192.86 | -93.78 | 0.96 | 700.0 | 664.71 | 0.46 | 675.0 | 757.14 | -0.01 | 83.33 | 91.67 | 1.22 | 377.27 | -69.58 | 9.96 | 0 | 0 | -0.18 | -1700.0 | 0.0 | 190.80 | 0 | 0 | -0.5 | -261.29 | -173.53 | 1.75 | 993.75 | 118.75 | 0.1 | 0.0 | -9.09 | 0.07 | 16.67 | 16.67 | 13.54 | 115.48 | -96.86 |
| 21Q3 (8) | -0.28 | -660.0 | -800.0 | -0.16 | 92.08 | -140.0 | -0.08 | 0.0 | 0.0 | -0.06 | -50.0 | -160.0 | -0.44 | 77.66 | -200.0 | 0 | 0 | 0 | -0.01 | -105.0 | 0 | -0.00 | 0 | 0 | 0.31 | 106.67 | 416.67 | 0.16 | 700.0 | 220.0 | 0.1 | 0.0 | -9.09 | 0.06 | -14.29 | -14.29 | -87.50 | -432.5 | -603.12 |
| 21Q2 (7) | 0.05 | -93.42 | -98.16 | -2.02 | 21.4 | -359.09 | -0.08 | 0.0 | 95.32 | -0.04 | -200.0 | 86.21 | -1.97 | -8.84 | -186.4 | 0 | 0 | 0 | 0.2 | 0 | 1100.0 | -0.00 | 0 | 0 | 0.15 | 150.0 | 275.0 | 0.02 | 0.0 | -87.5 | 0.1 | 0.0 | -9.09 | 0.07 | 0.0 | -12.5 | 26.32 | -93.42 | -96.61 |
| 21Q1 (6) | 0.76 | -81.82 | 461.9 | -2.57 | -1411.76 | -414.0 | -0.08 | -14.29 | 88.06 | 0.04 | 133.33 | 0 | -1.81 | -145.14 | -154.93 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.06 | -91.18 | 126.09 | 0.02 | -97.5 | 104.65 | 0.1 | -9.09 | -9.09 | 0.07 | 16.67 | -41.67 | 400.00 | -7.18 | 0 |
| 20Q4 (5) | 4.18 | 10350.0 | 501.92 | -0.17 | -142.5 | 91.15 | -0.07 | 12.5 | -103.63 | -0.12 | -220.0 | -192.31 | 4.01 | 811.36 | 235.47 | 0 | 0 | 0 | -0.18 | 0 | -1900.0 | -0.00 | 0 | 0 | 0.68 | 1033.33 | 134.48 | 0.8 | 1500.0 | 515.38 | 0.11 | 0.0 | 10.0 | 0.06 | -14.29 | -40.0 | 430.93 | 2377.84 | 236.74 |
| 20Q3 (4) | 0.04 | -98.53 | 0.0 | 0.4 | 190.91 | 0.0 | -0.08 | 95.32 | 0.0 | 0.1 | 134.48 | 0.0 | 0.44 | -80.7 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.06 | 50.0 | 0.0 | 0.05 | -68.75 | 0.0 | 0.11 | 0.0 | 0.0 | 0.07 | -12.5 | 0.0 | 17.39 | -97.76 | 0.0 |
| 20Q2 (3) | 2.72 | 1395.24 | 0.0 | -0.44 | 12.0 | 0.0 | -1.71 | -155.22 | 0.0 | -0.29 | 0 | 0.0 | 2.28 | 421.13 | 0.0 | 0 | 0 | 0.0 | -0.02 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | 117.39 | 0.0 | 0.16 | 137.21 | 0.0 | 0.11 | 0.0 | 0.0 | 0.08 | -33.33 | 0.0 | 777.14 | 0 | 0.0 |
| 20Q1 (2) | -0.21 | 79.81 | 0.0 | -0.5 | 73.96 | 0.0 | -0.67 | -134.72 | 0.0 | 0 | -100.0 | 0.0 | -0.71 | 76.01 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.23 | -179.31 | 0.0 | -0.43 | -430.77 | 0.0 | 0.11 | 10.0 | 0.0 | 0.12 | 20.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -1.04 | 0.0 | 0.0 | -1.92 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -2.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -315.15 | 0.0 | 0.0 |
