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) | -0.61 | 0 | -1.03 | 0 | -0.39 | 0 | 0.07 | 0 | -1.64 | 0 | 0.08 | -73.33 | -0.01 | 0 | 1.36 | -54.76 | -1.42 | 0 | -0.94 | 0 | 0.47 | 9.3 | 0.01 | -50.0 | 0.00 | 0 |
| 2022 (9) | 0.26 | 0 | 0.23 | -93.65 | -0.76 | 0 | -1.1 | 0 | 0.49 | -82.31 | 0.3 | 150.0 | -0.23 | 0 | 3.00 | 291.36 | -1.0 | 0 | 0.1 | -91.3 | 0.43 | 26.47 | 0.02 | -50.0 | 47.27 | 0 |
| 2021 (8) | -0.85 | 0 | 3.62 | 0 | -0.35 | 0 | -0.83 | 0 | 2.77 | 13.52 | 0.12 | 100.0 | -0.06 | 0 | 0.77 | 193.3 | -1.05 | 0 | 1.15 | 144.68 | 0.34 | -10.53 | 0.04 | 0.0 | -55.56 | 0 |
| 2020 (7) | 2.51 | 0 | -0.07 | 0 | -0.08 | 0 | -0.13 | 0 | 2.44 | 0 | 0.06 | -53.85 | 0 | 0 | 0.26 | -40.41 | 0.34 | 0 | 0.47 | 422.22 | 0.38 | -5.0 | 0.04 | -20.0 | 282.02 | 0 |
| 2019 (6) | -0.5 | 0 | -0.17 | 0 | -0.08 | 0 | -0.11 | 0 | -0.67 | 0 | 0.13 | -38.1 | 0 | 0 | 0.44 | -49.34 | -0.23 | 0 | 0.09 | 0 | 0.4 | 21.21 | 0.05 | 0.0 | -92.59 | 0 |
| 2018 (5) | -2.52 | 0 | -0.15 | 0 | 0 | 0 | 0.1 | 11.11 | -2.67 | 0 | 0.21 | 61.54 | 0 | 0 | 0.86 | 53.22 | -2.53 | 0 | -1.9 | 0 | 0.33 | -5.71 | 0.05 | 25.0 | 0.00 | 0 |
| 2017 (4) | -0.74 | 0 | -0.16 | 0 | -0.85 | 0 | 0.09 | -59.09 | -0.9 | 0 | 0.13 | -27.78 | 0 | 0 | 0.56 | -4.79 | -0.45 | 0 | -0.38 | 0 | 0.35 | -30.0 | 0.04 | 0.0 | -7400.00 | 0 |
| 2016 (3) | 2.43 | -60.68 | -0.25 | 0 | -0.3 | 0 | 0.22 | 633.33 | 2.18 | -61.42 | 0.18 | -65.38 | 0 | 0 | 0.59 | -58.54 | 0.33 | 0 | 0.97 | 177.14 | 0.5 | -13.79 | 0.04 | 33.33 | 160.93 | -75.0 |
| 2015 (2) | 6.18 | 0 | -0.53 | 0 | -1.13 | 0 | 0.03 | 0 | 5.65 | 0 | 0.52 | -50.0 | 0 | 0 | 1.43 | -40.76 | -0.5 | 0 | 0.35 | -75.35 | 0.58 | 5.45 | 0.03 | 0.0 | 643.75 | 0 |
| 2014 (1) | -1.56 | 0 | -1.06 | 0 | 0.93 | 0 | -0.09 | 0 | -2.62 | 0 | 1.04 | 235.48 | 0 | 0 | 2.41 | 100.29 | 0.79 | 154.84 | 1.42 | 153.57 | 0.55 | -27.63 | 0.03 | 200.0 | -78.00 | 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) | 0.12 | -52.0 | 123.53 | -0.06 | 96.15 | 89.83 | -0.02 | 81.82 | 91.3 | -0.22 | -2100.0 | -2100.0 | 0.06 | 104.58 | 105.45 | 0.17 | 0 | 1600.0 | 0 | 0 | 0 | 15.18 | 0 | 2450.0 | -0.3 | -7.14 | -11.11 | -0.17 | -6.25 | -6.25 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.25 | 457.14 | 25.0 | -1.56 | 0 | -345.71 | -0.11 | -450.0 | -450.0 | -0.01 | 0.0 | 0.0 | -1.31 | -1771.43 | -773.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.28 | 6.67 | 20.0 | -0.16 | 23.81 | 0.0 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.07 | -125.0 | 87.93 | 0 | -100.0 | 100.0 | -0.02 | 83.33 | 0.0 | -0.01 | 83.33 | 50.0 | -0.07 | -118.42 | 90.91 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.99 | 27.72 | -68.91 | -0.3 | 37.5 | 6.25 | -0.21 | 50.0 | -10.53 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.28 | 154.9 | 247.37 | 0.1 | 116.95 | 300.0 | -0.12 | 47.83 | 0.0 | -0.06 | -500.0 | 94.64 | 0.38 | 134.55 | 258.33 | 0.01 | 0.0 | -80.0 | 0 | 0 | 100.0 | 0.78 | 30.23 | -71.94 | -0.48 | -77.78 | -50.0 | -0.42 | -162.5 | -380.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | -0.51 | -355.0 | -185.0 | -0.59 | -68.57 | -742.86 | -0.23 | -1050.0 | 62.3 | -0.01 | 0.0 | -150.0 | -1.1 | -633.33 | -307.55 | 0.01 | 0.0 | -93.33 | 0 | 0 | 100.0 | 0.60 | -19.64 | -88.13 | -0.27 | 22.86 | -28.57 | -0.16 | 0.0 | -1700.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.2 | 134.48 | 600.0 | -0.35 | -84.21 | -154.69 | -0.02 | 0.0 | 0.0 | -0.01 | 50.0 | 50.0 | -0.15 | 80.52 | -125.0 | 0.01 | -80.0 | -87.5 | 0 | 0 | 100.0 | 0.74 | -76.74 | -74.91 | -0.35 | -9.38 | -75.0 | -0.16 | 15.79 | -328.57 | 0.12 | 9.09 | 33.33 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -0.58 | -205.26 | -480.0 | -0.19 | -280.0 | 34.48 | -0.02 | 83.33 | 0.0 | -0.02 | 98.21 | 0.0 | -0.77 | -220.83 | -97.44 | 0.05 | 0.0 | 150.0 | 0 | 100.0 | 0 | 3.18 | 15.29 | 296.5 | -0.32 | 0.0 | -23.08 | -0.19 | -226.67 | -46.15 | 0.11 | -15.38 | 37.5 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.19 | -131.67 | -137.25 | -0.05 | 28.57 | 86.84 | -0.12 | 80.33 | 61.29 | -1.12 | -5700.0 | -2700.0 | -0.24 | -145.28 | -284.62 | 0.05 | -66.67 | 400.0 | -0.01 | 92.86 | 0 | 2.76 | -44.94 | 941.44 | -0.32 | -52.38 | 17.95 | 0.15 | 1400.0 | 175.0 | 0.13 | 0.0 | 44.44 | 0.01 | 0.0 | 0.0 | -65.52 | -116.38 | 0 |
| 22Q3 (12) | 0.6 | 1600.0 | 400.0 | -0.07 | -110.94 | 66.67 | -0.61 | -2950.0 | -6000.0 | 0.02 | 200.0 | 0 | 0.53 | -11.67 | 229.27 | 0.15 | 87.5 | 87.5 | -0.14 | -75.0 | -180.0 | 5.02 | 69.94 | 101.92 | -0.21 | -5.0 | 25.0 | 0.01 | -85.71 | 104.76 | 0.13 | 44.44 | 44.44 | 0.01 | 0.0 | 0.0 | 400.00 | 1800.0 | 0 |
| 22Q2 (11) | -0.04 | 60.0 | -100.0 | 0.64 | 320.69 | -56.76 | -0.02 | 0.0 | -100.0 | -0.02 | 0.0 | -100.0 | 0.6 | 253.85 | -58.9 | 0.08 | 300.0 | 300.0 | -0.08 | 0 | 0 | 2.95 | 267.53 | 468.27 | -0.2 | 23.08 | 4.76 | 0.07 | 153.85 | 128.0 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | -23.53 | 0 | 0 |
| 22Q1 (10) | -0.1 | -119.61 | 91.15 | -0.29 | 23.68 | -110.66 | -0.02 | 93.55 | 0.0 | -0.02 | 50.0 | 97.4 | -0.39 | -400.0 | -124.53 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.80 | 202.81 | 287.15 | -0.26 | 33.33 | -52.94 | -0.13 | 35.0 | -107.22 | 0.08 | -11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 0.51 | 355.0 | -51.43 | -0.38 | -80.95 | -3700.0 | -0.31 | -3000.0 | -1450.0 | -0.04 | 0 | 33.33 | 0.13 | 131.71 | -87.5 | 0.01 | -87.5 | 0 | 0 | 100.0 | 0 | 0.27 | -89.32 | 0 | -0.39 | -39.29 | -2050.0 | -0.2 | 4.76 | -766.67 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.2 | -900.0 | -135.71 | -0.21 | -114.19 | -2000.0 | -0.01 | 0.0 | 50.0 | 0 | 100.0 | 100.0 | -0.41 | -128.08 | -174.55 | 0.08 | 300.0 | 700.0 | -0.05 | 0 | 0 | 2.48 | 378.26 | 1581.99 | -0.28 | -33.33 | -187.5 | -0.21 | 16.0 | -156.76 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.02 | 98.23 | -109.52 | 1.48 | -45.59 | 3800.0 | -0.01 | 50.0 | 50.0 | -0.01 | 98.7 | -200.0 | 1.46 | -8.18 | 758.82 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 0.52 | 150.39 | -43.9 | -0.21 | -23.53 | -110.0 | -0.25 | -113.89 | -177.78 | 0.09 | 12.5 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (6) | -1.13 | -207.62 | -266.18 | 2.72 | 27300.0 | 27300.0 | -0.02 | 0.0 | 0.0 | -0.77 | -1183.33 | -3750.0 | 1.59 | 52.88 | 137.31 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.21 | 0 | 28.42 | -0.17 | -950.0 | -254.55 | 1.8 | 5900.0 | 958.82 | 0.08 | -11.11 | -20.0 | 0.01 | 0.0 | 0.0 | -59.79 | -107.4 | -124.62 |
| 20Q4 (5) | 1.05 | 87.5 | -41.99 | -0.01 | 0.0 | 75.0 | -0.02 | 0.0 | 33.33 | -0.06 | -50.0 | -250.0 | 1.04 | 89.09 | -41.24 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -93.75 | 200.0 | 0.03 | -91.89 | -62.5 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 807.69 | 577.88 | -15.21 |
| 20Q3 (4) | 0.56 | 166.67 | 0.0 | -0.01 | 75.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.04 | -500.0 | 0.0 | 0.55 | 223.53 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | -84.05 | 0.0 | 0.32 | 420.0 | 0.0 | 0.37 | 511.11 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 119.15 | -88.65 | 0.0 |
| 20Q2 (3) | 0.21 | -69.12 | 0.0 | -0.04 | -300.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 150.0 | 0.0 | 0.17 | -74.63 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.93 | 473.15 | 0.0 | -0.1 | -190.91 | 0.0 | -0.09 | -152.94 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1050.00 | 332.35 | 0.0 |
| 20Q1 (2) | 0.68 | -62.43 | 0.0 | -0.01 | 75.0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.02 | -150.0 | 0.0 | 0.67 | -62.15 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.16 | -71.45 | 0.0 | 0.11 | 650.0 | 0.0 | 0.17 | 112.5 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 242.86 | -74.51 | 0.0 |
| 19Q4 (1) | 1.81 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 952.63 | 0.0 | 0.0 |
