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) | -2.22 | 0 | -0.84 | 0 | 3.31 | 0 | -0.15 | 0 | -3.06 | 0 | 0.07 | -65.0 | -0.01 | 0 | 0.24 | -62.88 | -0.79 | 0 | -1.37 | 0 | 0.37 | -2.63 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 4.72 | 0 | 0.95 | 0 | -4.93 | 0 | 0.2 | 0 | 5.67 | 0 | 0.2 | 25.0 | -0.04 | 0 | 0.64 | 67.53 | 0.33 | -79.11 | -0.23 | 0 | 0.38 | 0.0 | 0 | 0 | 3146.67 | 0 |
| 2021 (8) | -1.04 | 0 | -0.31 | 0 | 1.54 | 0 | -0.1 | 0 | -1.35 | 0 | 0.16 | -84.62 | -0.08 | 0 | 0.38 | -89.06 | 1.58 | 24.41 | 1.05 | -52.27 | 0.38 | 2.7 | 0 | 0 | -72.73 | 0 |
| 2020 (7) | -0.67 | 0 | 5.24 | 1915.38 | -3.84 | 0 | 0.21 | 61.54 | 4.57 | 84.27 | 1.04 | 1980.0 | -0.11 | 0 | 3.48 | 1824.87 | 1.27 | 1054.55 | 2.2 | 0 | 0.37 | -21.28 | 0 | 0 | -26.07 | 0 |
| 2019 (6) | 2.22 | 0 | 0.26 | 0 | -1.86 | 0 | 0.13 | 0 | 2.48 | 0 | 0.05 | -77.27 | -0.01 | 0 | 0.18 | -72.19 | 0.11 | -8.33 | -0.37 | 0 | 0.47 | 74.07 | 0 | 0 | 2220.00 | 0 |
| 2018 (5) | -0.61 | 0 | -0.33 | 0 | 0.81 | -76.66 | -0.25 | 0 | -0.94 | 0 | 0.22 | 10.0 | -0.03 | 0 | 0.65 | 0.77 | 0.12 | -89.57 | -0.58 | 0 | 0.27 | -3.57 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -3.14 | 0 | -0.46 | 0 | 3.47 | 0 | -0.08 | 0 | -3.6 | 0 | 0.2 | -52.38 | -0.28 | 0 | 0.64 | -64.46 | 1.15 | 76.92 | 1.17 | 1200.0 | 0.28 | 3.7 | 0 | 0 | -216.55 | 0 |
| 2016 (3) | 0.5 | 0 | -0.21 | 0 | -0.51 | 0 | 0.05 | -37.5 | 0.29 | 0 | 0.42 | 320.0 | -0.07 | 0 | 1.81 | 342.86 | 0.65 | 0 | 0.09 | 0 | 0.27 | -22.86 | 0 | 0 | 138.89 | 0 |
| 2015 (2) | -0.58 | 0 | 0.53 | 0 | 0.34 | -82.11 | 0.08 | 0 | -0.05 | 0 | 0.1 | 0.0 | 0.01 | 0.0 | 0.41 | 3.89 | -0.17 | 0 | -0.25 | 0 | 0.35 | -10.26 | 0 | 0 | -580.00 | 0 |
| 2014 (1) | -1.7 | 0 | -0.88 | 0 | 1.9 | 3.83 | -0.32 | 0 | -2.58 | 0 | 0.1 | -66.67 | 0.01 | 0 | 0.39 | -71.45 | -0.27 | 0 | -0.11 | 0 | 0.39 | -32.76 | 0.04 | -55.56 | -531.25 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | -2.56 | -1522.22 | -187.64 | -0.16 | -633.33 | 38.46 | 1.15 | 0 | -33.91 | 0 | 100.0 | -100.0 | -2.72 | -1395.24 | -136.52 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.05 | 183.33 | 121.74 | -0.03 | 40.0 | 93.48 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -4266.67 | -1048.15 | 0 |
| 24Q1 (19) | 0.18 | 100.0 | 228.57 | 0.03 | 108.11 | 150.0 | 0 | -100.0 | -100.0 | -0.1 | -600.0 | 41.18 | 0.21 | 175.0 | 205.0 | 0 | -100.0 | 0 | -0.07 | -450.0 | 0 | -0.00 | -100.0 | 0 | -0.06 | 60.0 | 66.67 | -0.05 | 90.57 | 77.27 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 450.00 | 0 | 0 |
| 23Q4 (18) | 0.09 | 107.09 | -74.29 | -0.37 | -146.67 | -384.62 | 0.51 | 45.71 | 135.92 | 0.02 | 140.0 | 110.0 | -0.28 | 80.28 | -158.33 | 0.02 | -33.33 | 300.0 | 0.02 | 166.67 | 150.0 | 0.24 | -35.5 | 272.01 | -0.15 | 34.78 | -207.14 | -0.53 | -211.76 | 0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (17) | -1.27 | -42.7 | -135.18 | -0.15 | 42.31 | -150.0 | 0.35 | -79.89 | 115.15 | -0.05 | -183.33 | -110.87 | -1.42 | -23.48 | -136.32 | 0.03 | 200.0 | -25.0 | -0.03 | 0 | 0 | 0.37 | 160.35 | -35.57 | -0.23 | 0.0 | -221.05 | -0.17 | 63.04 | -440.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (16) | -0.89 | -535.71 | -1680.0 | -0.26 | -333.33 | -213.04 | 1.74 | 145.07 | 265.71 | 0.06 | 135.29 | 700.0 | -1.15 | -475.0 | -738.89 | 0.01 | 0 | -88.89 | 0 | 0 | -100.0 | 0.14 | 0 | -85.39 | -0.23 | -27.78 | -483.33 | -0.46 | -109.09 | -64.29 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (15) | -0.14 | -140.0 | -117.07 | -0.06 | -146.15 | -121.43 | 0.71 | 150.0 | 543.75 | -0.17 | 15.0 | -240.0 | -0.2 | -141.67 | -118.18 | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | 100.0 | -100.0 | -0.18 | -228.57 | -260.0 | -0.22 | 0 | 0 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (14) | 0.35 | -90.3 | -64.65 | 0.13 | -56.67 | 130.95 | -1.42 | 38.53 | -2940.0 | -0.2 | -143.48 | -566.67 | 0.48 | -87.72 | -15.79 | -0.01 | -125.0 | -111.11 | -0.04 | 0 | 50.0 | -0.14 | -124.16 | -115.57 | 0.14 | -26.32 | -41.67 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 388.89 | -84.92 | 17.85 |
| 22Q3 (13) | 3.61 | 7320.0 | 120.12 | 0.3 | 30.43 | 200.0 | -2.31 | -120.0 | -42.59 | 0.46 | 4700.0 | 360.0 | 3.91 | 2072.22 | 124.71 | 0.04 | -55.56 | 500.0 | 0 | -100.0 | -100.0 | 0.58 | -40.98 | 655.59 | 0.19 | 216.67 | -58.7 | 0.05 | 117.86 | -77.27 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | 2578.57 | 0 | 387.41 |
| 22Q2 (12) | -0.05 | -106.1 | 98.14 | 0.23 | -17.86 | 235.29 | -1.05 | -556.25 | -141.02 | -0.01 | 80.0 | 95.24 | 0.18 | -83.64 | 106.29 | 0.09 | 28.57 | 125.0 | 0.04 | 200.0 | 166.67 | 0.98 | 15.22 | 201.48 | 0.06 | 220.0 | -88.0 | -0.28 | 0 | -173.68 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (11) | 0.82 | -17.17 | 183.67 | 0.28 | 166.67 | 55.56 | -0.16 | -420.0 | -129.09 | -0.05 | -66.67 | -225.0 | 1.1 | 92.98 | 237.5 | 0.07 | -22.22 | 133.33 | -0.04 | 50.0 | -500.0 | 0.85 | -5.24 | 190.53 | -0.05 | -120.83 | -113.51 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 911.11 | 176.09 | 406.8 |
| 21Q4 (10) | 0.99 | -39.63 | 280.77 | -0.42 | -520.0 | -207.69 | 0.05 | 103.09 | -84.38 | -0.03 | -130.0 | 40.0 | 0.57 | -67.24 | -12.31 | 0.09 | 1000.0 | 200.0 | -0.08 | -260.0 | -100.0 | 0.90 | 962.16 | 196.4 | 0.24 | -47.83 | -55.56 | 0.21 | -4.55 | -66.13 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 330.00 | -37.62 | 801.15 |
| 21Q3 (9) | 1.64 | 160.97 | 278.26 | 0.1 | 158.82 | 138.46 | -1.62 | -163.28 | -337.84 | 0.1 | 147.62 | -54.55 | 1.74 | 160.84 | 247.46 | -0.01 | -125.0 | -111.11 | 0.05 | 183.33 | 183.33 | -0.10 | -132.03 | -109.62 | 0.46 | -8.0 | -13.21 | 0.22 | -42.11 | -67.16 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 529.03 | 192.43 | 537.03 |
| 21Q2 (8) | -2.69 | -174.49 | -333.87 | -0.17 | -194.44 | -103.43 | 2.56 | 365.45 | 156.26 | -0.21 | -625.0 | -600.0 | -2.86 | -257.5 | -166.05 | 0.04 | 33.33 | -95.65 | -0.06 | -700.0 | 45.45 | 0.33 | 11.04 | -97.64 | 0.5 | 35.14 | 2.04 | 0.38 | 58.33 | -71.43 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -572.34 | -92.73 | -1210.84 |
| 21Q1 (7) | -0.98 | -476.92 | -258.06 | 0.18 | -53.85 | 12.5 | 0.55 | 71.88 | -27.63 | 0.04 | 180.0 | -42.86 | -0.8 | -223.08 | -202.56 | 0.03 | 0.0 | 0 | 0.01 | 125.0 | -90.0 | 0.29 | -3.33 | 0 | 0.37 | -31.48 | 227.59 | 0.24 | -61.29 | 155.81 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | -296.97 | -910.96 | 0 |
| 20Q4 (6) | 0.26 | 128.26 | -77.19 | 0.39 | 250.0 | 254.55 | 0.32 | 186.49 | 151.61 | -0.05 | -122.73 | -129.41 | 0.65 | 155.08 | -48.0 | 0.03 | -66.67 | 200.0 | -0.04 | 33.33 | -200.0 | 0.30 | -72.0 | 138.6 | 0.54 | 1.89 | 107.69 | 0.62 | -7.46 | 181.82 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | 36.62 | 130.25 | -89.4 |
| 20Q3 (5) | -0.92 | -48.39 | -217.24 | -0.26 | -105.25 | -966.67 | -0.37 | 91.87 | 19.57 | 0.22 | 833.33 | 214.29 | -1.18 | -127.25 | -353.85 | 0.09 | -90.22 | 800.0 | -0.06 | 45.45 | 14.29 | 1.09 | -92.14 | 671.89 | 0.53 | 8.16 | 488.89 | 0.67 | -49.62 | 404.55 | 0.09 | 0.0 | -25.0 | 0 | 0 | 0 | -121.05 | -177.25 | 0 |
| 20Q2 (4) | -0.62 | -200.0 | 0.0 | 4.95 | 2993.75 | 0.0 | -4.55 | -698.68 | 0.0 | -0.03 | -142.86 | 0.0 | 4.33 | 455.13 | 0.0 | 0.92 | 0 | 0.0 | -0.11 | -210.0 | 0.0 | 13.81 | 0 | 0.0 | 0.49 | 268.97 | 0.0 | 1.33 | 409.3 | 0.0 | 0.09 | -18.18 | 0.0 | 0 | 0 | 0.0 | -43.66 | 0 | 0.0 |
| 20Q1 (3) | 0.62 | -45.61 | 0.0 | 0.16 | 45.45 | 0.0 | 0.76 | 222.58 | 0.0 | 0.07 | -58.82 | 0.0 | 0.78 | -37.6 | 0.0 | 0 | -100.0 | 0.0 | 0.1 | 150.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.29 | -211.54 | 0.0 | -0.43 | -295.45 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (2) | 1.14 | 493.1 | 0.0 | 0.11 | 266.67 | 0.0 | -0.62 | -34.78 | 0.0 | 0.17 | 142.86 | 0.0 | 1.25 | 580.77 | 0.0 | 0.01 | 0.0 | 0.0 | 0.04 | 157.14 | 0.0 | 0.13 | -9.43 | 0.0 | 0.26 | 188.89 | 0.0 | 0.22 | 200.0 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 345.45 | 0 | 0.0 |
| 19Q3 (1) | -0.29 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
