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) | 0.97 | -83.45 | -0.15 | 0 | -0.53 | 0 | 0.05 | 0 | 0.82 | -85.49 | 0.04 | -69.23 | -0.05 | 0 | 0.06 | -72.04 | 2.25 | -28.34 | 1.62 | -49.38 | 0.27 | -25.0 | 0.07 | 75.0 | 49.49 | -69.6 |
| 2022 (9) | 5.86 | -1.35 | -0.21 | 0 | -1.69 | 0 | -0.13 | 0 | 5.65 | -5.83 | 0.13 | 62.5 | 0.03 | -86.96 | 0.21 | 70.86 | 3.14 | -11.55 | 3.2 | 162.3 | 0.36 | 0.0 | 0.04 | -60.0 | 162.78 | -53.96 |
| 2021 (8) | 5.94 | 0 | 0.06 | 0 | -2.33 | 0 | 0.06 | 200.0 | 6.0 | 0 | 0.08 | 300.0 | 0.23 | 0 | 0.12 | 186.71 | 3.55 | 57.08 | 1.22 | -16.44 | 0.36 | 12.5 | 0.1 | -16.67 | 353.57 | 0 |
| 2020 (7) | -0.74 | 0 | -1.73 | 0 | 2.09 | 0 | 0.02 | 0 | -2.47 | 0 | 0.02 | -95.92 | 0 | 0 | 0.04 | -95.86 | 2.26 | 71.21 | 1.46 | 36.45 | 0.32 | 18.52 | 0.12 | 20.0 | -38.95 | 0 |
| 2019 (6) | -0.72 | 0 | -0.81 | 0 | -1.52 | 0 | -0.48 | 0 | -1.53 | 0 | 0.49 | 2350.0 | 0 | 0 | 1.03 | 2011.3 | 1.32 | -45.68 | 1.07 | -56.15 | 0.27 | 125.0 | 0.1 | 0 | -50.00 | 0 |
| 2018 (5) | 4.44 | 26.14 | -2.33 | 0 | -1.5 | 0 | -0.01 | 0 | 2.11 | -39.37 | 0.02 | -50.0 | -0.2 | 0 | 0.05 | -29.3 | 2.43 | 1329.41 | 2.44 | 0 | 0.12 | 0.0 | 0 | 0 | 173.44 | 0 |
| 2017 (4) | 3.52 | 2.03 | -0.04 | 0 | -0.92 | 0 | 0.07 | 0 | 3.48 | -1.14 | 0.04 | -63.64 | 0 | 0 | 0.07 | -57.87 | 0.17 | -84.68 | -0.57 | 0 | 0.12 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 3.45 | 0 | 0.07 | 0 | -3.13 | 0 | -0.11 | 0 | 3.52 | 0 | 0.11 | 120.0 | 0 | 0 | 0.16 | 142.93 | 1.11 | -31.9 | 0.92 | -49.73 | 0.14 | 7.69 | 0 | 0 | 325.47 | 0 |
| 2015 (2) | -2.42 | 0 | -0.23 | 0 | 2.32 | 0 | 0 | 0 | -2.65 | 0 | 0.05 | -58.33 | -0.15 | 0 | 0.07 | -66.91 | 1.63 | -29.13 | 1.83 | -32.47 | 0.13 | -7.14 | 0 | 0 | -123.47 | 0 |
| 2014 (1) | 5.77 | 0 | 0.23 | 0 | -5.29 | 0 | 0.01 | -50.0 | 6.0 | 0 | 0.12 | -42.86 | 0 | 0 | 0.20 | -40.19 | 2.3 | -37.16 | 2.71 | -23.01 | 0.14 | -33.33 | 0 | 0 | 202.46 | 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) | -1.09 | 59.33 | -142.91 | 0.11 | -96.73 | 136.67 | -2.58 | -218.35 | -8700.0 | 0.26 | 176.47 | 2500.0 | -0.98 | -244.12 | -143.75 | 0.14 | -33.33 | 0 | 0 | 0 | 0 | 1.61 | -81.88 | 0 | 0.03 | -93.02 | -96.84 | -0.15 | -250.0 | -118.07 | 0.08 | 0.0 | 14.29 | 0.03 | 200.0 | 50.0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -2.68 | -151.15 | 3.25 | 3.36 | 1780.0 | 504.82 | 2.18 | 259.12 | 139.56 | -0.34 | -3300.0 | -3500.0 | 0.68 | -86.51 | 118.89 | 0.21 | 2000.0 | 2000.0 | 0 | 0 | 0 | 8.86 | 10320.25 | 12996.2 | 0.43 | 210.26 | -20.37 | 0.1 | -68.75 | -83.61 | 0.08 | 14.29 | 14.29 | 0.01 | -50.0 | -50.0 | -1410.53 | -210.37 | -256.45 |
| 24Q1 (18) | 5.24 | 1118.6 | 571.79 | -0.2 | -119.61 | -400.0 | -1.37 | 3.52 | -2640.0 | -0.01 | -150.0 | -150.0 | 5.04 | 247.59 | 581.08 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.09 | 0 | -66.13 | -0.39 | -190.7 | -218.18 | 0.32 | 300.0 | -5.88 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1278.05 | 0 | 604.57 |
| 23Q4 (17) | 0.43 | -83.07 | -91.45 | 1.02 | 440.0 | 2140.0 | -1.42 | -4833.33 | -4633.33 | 0.02 | 100.0 | 0 | 1.45 | -35.27 | -70.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | -54.74 | -20.37 | -0.16 | -119.28 | -420.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 2.54 | 191.7 | 93.89 | -0.3 | 63.86 | -114.29 | 0.03 | -96.7 | 105.0 | 0.01 | 0.0 | 125.0 | 2.24 | 162.22 | 91.45 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.95 | 75.93 | -9.52 | 0.83 | 36.07 | -42.76 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 276.09 | 169.77 | 222.45 |
| 23Q2 (15) | -2.77 | -455.13 | -515.56 | -0.83 | -1975.0 | -388.24 | 0.91 | 1920.0 | 800.0 | 0.01 | -50.0 | 110.0 | -3.6 | -586.49 | -480.65 | 0.01 | -66.67 | -90.91 | 0 | 0 | 0 | 0.07 | -73.05 | -90.0 | 0.54 | 63.64 | -38.64 | 0.61 | 79.41 | -39.6 | 0.07 | 0.0 | -22.22 | 0.02 | 0.0 | 100.0 | -395.71 | -318.15 | -876.1 |
| 23Q1 (14) | 0.78 | -84.49 | 2700.0 | -0.04 | 20.0 | -128.57 | -0.05 | -66.67 | 94.68 | 0.02 | 0 | 100.0 | 0.74 | -85.14 | 572.73 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 0.25 | 0 | 264.52 | 0.33 | -38.89 | -50.75 | 0.34 | 580.0 | -50.72 | 0.07 | 0.0 | -46.15 | 0.02 | 100.0 | 0 | 181.40 | -95.31 | 5058.14 |
| 22Q4 (13) | 5.03 | 283.97 | 68.79 | -0.05 | 64.29 | 0.0 | -0.03 | 95.0 | 97.73 | 0 | 100.0 | 0 | 4.98 | 325.64 | 69.97 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 0.54 | -48.57 | -44.33 | 0.05 | -96.55 | -92.31 | 0.07 | 0.0 | -36.36 | 0.01 | 0.0 | 0.0 | 3869.23 | 4419.03 | 899.77 |
| 22Q3 (12) | 1.31 | 391.11 | 403.85 | -0.14 | 17.65 | -566.67 | -0.6 | -361.54 | -3.45 | -0.04 | 60.0 | 20.0 | 1.17 | 288.71 | 303.45 | 0.01 | -90.91 | 0 | 0 | 0 | 0 | 0.06 | -90.87 | 0 | 1.05 | 19.32 | 3.96 | 1.45 | 43.56 | 281.58 | 0.07 | -22.22 | -12.5 | 0.01 | 0.0 | -66.67 | 85.62 | 311.2 | 61.36 |
| 22Q2 (11) | -0.45 | -1400.0 | -130.41 | -0.17 | -221.43 | -240.0 | -0.13 | 86.17 | 72.34 | -0.1 | -1100.0 | -400.0 | -0.62 | -663.64 | -143.36 | 0.11 | 1000.0 | 0 | 0 | 0 | 0 | 0.68 | 882.29 | 0 | 0.88 | 31.34 | 10.0 | 1.01 | 46.38 | 436.67 | 0.09 | -30.77 | 12.5 | 0.01 | 0 | -66.67 | -40.54 | -1008.11 | 0 |
| 22Q1 (10) | -0.03 | -101.01 | -102.48 | 0.14 | 380.0 | 0.0 | -0.94 | 28.79 | -2450.0 | 0.01 | 0 | -92.31 | 0.11 | -96.25 | -91.85 | 0.01 | -87.5 | 0 | 0 | -100.0 | 0 | 0.07 | -82.98 | 0 | 0.67 | -30.93 | -12.99 | 0.69 | 6.15 | 40.82 | 0.13 | 18.18 | 62.5 | 0 | -100.0 | -100.0 | -3.66 | -100.95 | -101.81 |
| 21Q4 (9) | 2.98 | 1046.15 | 29900.0 | -0.05 | -266.67 | 16.67 | -1.32 | -127.59 | -2100.0 | 0 | 100.0 | -100.0 | 2.93 | 910.34 | 4285.71 | 0.08 | 0 | 300.0 | 0.23 | 0 | 35.29 | 0.40 | 0 | 219.47 | 0.97 | -3.96 | -4.9 | 0.65 | 71.05 | 16.07 | 0.11 | 37.5 | 37.5 | 0.01 | -66.67 | -66.67 | 387.01 | 629.37 | 26029.87 |
| 21Q3 (8) | 0.26 | -82.43 | 130.23 | 0.03 | 160.0 | 130.0 | -0.58 | -23.4 | -166.67 | -0.05 | -150.0 | 0 | 0.29 | -79.72 | 130.21 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 1.01 | 26.25 | 46.38 | 0.38 | 226.67 | -17.39 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 53.06 | 0 | 135.17 |
| 21Q2 (7) | 1.48 | 22.31 | 648.15 | -0.05 | -135.71 | 28.57 | -0.47 | -1275.0 | -242.42 | -0.02 | -115.38 | 0 | 1.43 | 5.93 | 520.59 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.8 | 3.9 | 29.03 | -0.3 | -161.22 | -166.67 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (6) | 1.21 | 12200.0 | 210.26 | 0.14 | 333.33 | 109.27 | 0.04 | 166.67 | -95.79 | 0.13 | 1200.0 | 1200.0 | 1.35 | 2028.57 | 220.54 | 0 | -100.0 | 0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | 0 | 0.77 | -24.51 | 1383.33 | 0.49 | -12.5 | 5000.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 201.67 | 13611.67 | -48.29 |
| 20Q4 (5) | -0.01 | 98.84 | 98.91 | -0.06 | 40.0 | -50.0 | -0.06 | -106.9 | 96.45 | 0.01 | 0 | 103.7 | -0.07 | 92.71 | 92.71 | 0.02 | 0 | 0 | 0.17 | 200.0 | 270.0 | 0.13 | 0 | 0 | 1.02 | 47.83 | 148.78 | 0.56 | 21.74 | 722.22 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 250.0 | -1.49 | 99.01 | 0 |
| 20Q3 (4) | -0.86 | -218.52 | 0.0 | -0.1 | -42.86 | 0.0 | 0.87 | 163.64 | 0.0 | 0 | 0 | 0.0 | -0.96 | -182.35 | 0.0 | 0 | 0 | 0.0 | -0.17 | -112.5 | 0.0 | -0.00 | 0 | 0.0 | 0.69 | 11.29 | 0.0 | 0.46 | 2.22 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -150.88 | -212.93 | 0.0 |
| 20Q2 (3) | -0.27 | -169.23 | 0.0 | -0.07 | 95.36 | 0.0 | 0.33 | -65.26 | 0.0 | 0 | -100.0 | 0.0 | -0.34 | 69.64 | 0.0 | 0 | 0 | 0.0 | -0.08 | -700.0 | 0.0 | -0.00 | 0 | 0.0 | 0.62 | 1133.33 | 0.0 | 0.45 | 4600.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -48.21 | -112.36 | 0.0 |
| 20Q1 (2) | 0.39 | 142.39 | 0.0 | -1.51 | -3675.0 | 0.0 | 0.95 | 156.21 | 0.0 | 0.01 | 103.7 | 0.0 | -1.12 | -16.67 | 0.0 | 0 | 0 | 0.0 | -0.01 | 90.0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -114.63 | 0.0 | -0.01 | 88.89 | 0.0 | 0.08 | -11.11 | 0.0 | 0.03 | 250.0 | 0.0 | 390.00 | 0 | 0.0 |
| 19Q4 (1) | -0.92 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -1.69 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
