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) | 3.89 | 0 | -2.06 | 0 | 0.44 | -47.62 | -0.39 | 0 | 1.83 | 0 | 1.65 | 75.53 | 0 | 0 | 9.06 | 73.61 | 0.02 | -98.29 | -0.16 | 0 | 0.57 | 32.56 | 0.07 | 0.0 | 810.42 | 0 |
| 2022 (9) | -0.38 | 0 | -0.82 | 0 | 0.84 | 425.0 | 0.13 | 0 | -1.2 | 0 | 0.94 | 64.91 | 0 | 0 | 5.22 | 61.8 | 1.17 | 350.0 | 1.2 | 900.0 | 0.43 | 0.0 | 0.07 | 133.33 | -22.35 | 0 |
| 2021 (8) | 0.21 | -27.59 | -0.55 | 0 | 0.16 | -85.19 | -0.01 | 0 | -0.34 | 0 | 0.57 | 1.79 | 0.01 | 0 | 3.22 | 2.13 | 0.26 | 0 | 0.12 | 0 | 0.43 | -12.24 | 0.03 | 0.0 | 36.21 | 0 |
| 2020 (7) | 0.29 | 0 | -0.53 | 0 | 1.08 | -69.41 | -0.01 | 0 | -0.24 | 0 | 0.56 | 229.41 | 0 | 0 | 3.16 | 192.65 | -0.78 | 0 | -0.95 | 0 | 0.49 | -2.0 | 0.03 | 200.0 | 0.00 | 0 |
| 2019 (6) | -2.99 | 0 | -0.06 | 0 | 3.53 | 0 | -0.01 | 0 | -3.05 | 0 | 0.17 | 70.0 | -0.01 | 0 | 1.08 | 30.3 | -0.18 | 0 | -0.27 | 0 | 0.5 | 4.17 | 0.01 | -66.67 | -1245.83 | 0 |
| 2018 (5) | -2.27 | 0 | 0.05 | 0 | -0.84 | 0 | 0.04 | 0 | -2.22 | 0 | 0.1 | -86.49 | 0 | 0 | 0.83 | -82.81 | -0.98 | 0 | -0.99 | 0 | 0.48 | 0.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.99 | -70.62 | -1.05 | 0 | -1.51 | 0 | -0.17 | 0 | -0.06 | 0 | 0.74 | 54.17 | 0 | 0 | 4.81 | 55.07 | 0.32 | -46.67 | 0.13 | -75.47 | 0.48 | 9.09 | 0.03 | -25.0 | 154.69 | -53.64 |
| 2016 (3) | 3.37 | 0 | -0.42 | 0 | 0.07 | -91.46 | 0.16 | 6.67 | 2.95 | 0 | 0.48 | -46.07 | 0 | 0 | 3.10 | -43.24 | 0.6 | 0 | 0.53 | 112.0 | 0.44 | 15.79 | 0.04 | 33.33 | 333.66 | 0 |
| 2015 (2) | -0.54 | 0 | -0.09 | 0 | 0.82 | 0 | 0.15 | 0 | -0.63 | 0 | 0.89 | 323.81 | 0 | 0 | 5.47 | 325.37 | -0.37 | 0 | 0.25 | -47.92 | 0.38 | 8.57 | 0.03 | -50.0 | -81.82 | 0 |
| 2014 (1) | 1.66 | 112.82 | -0.46 | 0 | -0.98 | 0 | -0.02 | 0 | 1.2 | 650.0 | 0.21 | -61.82 | 0 | 0 | 1.29 | -63.95 | 0.3 | 0 | 0.48 | 0 | 0.35 | -22.22 | 0.06 | -14.29 | 186.52 | 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) | -0.44 | -130.77 | -450.0 | 0.97 | 369.44 | 585.0 | -0.73 | -461.54 | -82.5 | 0 | -100.0 | 0 | 0.53 | -50.47 | 289.29 | 0.19 | -17.39 | -5.0 | 0 | 0 | 0 | 5.85 | -20.95 | 15.75 | -0.23 | -15.0 | 61.02 | -0.17 | -342.86 | 59.52 | 0.18 | 0.0 | 50.0 | 0.02 | 0.0 | 0.0 | -1466.67 | -376.92 | 0 |
| 24Q1 (19) | 1.43 | 116.67 | -14.88 | -0.36 | 69.49 | 32.08 | -0.13 | -122.81 | -122.81 | 0.29 | 165.91 | 0 | 1.07 | 305.77 | -6.96 | 0.23 | -51.06 | -48.89 | 0 | 0 | 0 | 7.40 | -23.53 | -28.18 | -0.2 | -186.96 | -242.86 | 0.07 | 130.43 | 75.0 | 0.18 | 5.88 | 50.0 | 0.02 | 0.0 | 0.0 | 529.63 | 0 | -43.25 |
| 23Q4 (18) | 0.66 | -59.26 | 3200.0 | -1.18 | -686.67 | -372.0 | 0.57 | 290.0 | 62.86 | -0.44 | -833.33 | -500.0 | -0.52 | -135.37 | -126.09 | 0.47 | -11.32 | 291.67 | 0 | 0 | 0 | 9.67 | -8.22 | 365.0 | 0.23 | 0.0 | -65.67 | -0.23 | -150.0 | -162.16 | 0.17 | 6.25 | 54.55 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (17) | 1.62 | 2125.0 | 300.0 | -0.15 | 25.0 | 21.05 | -0.3 | 25.0 | -215.38 | 0.06 | 0 | 0 | 1.47 | 625.0 | 247.0 | 0.53 | 165.0 | 194.44 | 0 | 0 | 0 | 10.54 | 108.63 | 137.08 | 0.23 | 138.98 | 21.05 | 0.46 | 209.52 | -9.8 | 0.16 | 33.33 | 45.45 | 0.02 | 0.0 | 100.0 | 253.12 | 0 | 296.87 |
| 23Q2 (16) | -0.08 | -104.76 | -300.0 | -0.2 | 62.26 | -400.0 | -0.4 | -170.18 | -229.03 | 0 | 0 | -100.0 | -0.28 | -124.35 | -366.67 | 0.2 | -55.56 | -42.86 | 0 | 0 | 0 | 5.05 | -50.95 | -42.86 | -0.59 | -521.43 | -1575.0 | -0.42 | -1150.0 | -4300.0 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (15) | 1.68 | 8300.0 | 281.82 | -0.53 | -112.0 | -55.88 | 0.57 | 62.86 | 914.29 | 0 | -100.0 | 100.0 | 1.15 | 600.0 | 1050.0 | 0.45 | 275.0 | 55.17 | 0 | 0 | 0 | 10.30 | 395.14 | 50.91 | 0.14 | -79.1 | -50.0 | 0.04 | -89.19 | -87.1 | 0.12 | 9.09 | 20.0 | 0.02 | 0.0 | 100.0 | 933.33 | 23233.33 | 790.91 |
| 22Q4 (14) | 0.02 | 102.47 | -97.78 | -0.25 | -31.58 | -8.7 | 0.35 | 34.62 | 105.88 | 0.11 | 0 | 1200.0 | -0.23 | 77.0 | -134.33 | 0.12 | -33.33 | -42.86 | 0 | 0 | 0 | 2.08 | -53.21 | -50.68 | 0.67 | 252.63 | 644.44 | 0.37 | -27.45 | 68.18 | 0.11 | 0.0 | 10.0 | 0.02 | 100.0 | 100.0 | 4.00 | 103.11 | -98.53 |
| 22Q3 (13) | -0.81 | -3950.0 | -230.65 | -0.19 | -375.0 | -850.0 | 0.26 | -16.13 | 181.25 | 0 | -100.0 | 100.0 | -1.0 | -1566.67 | -266.67 | 0.18 | -48.57 | 50.0 | 0 | 0 | 100.0 | 4.44 | -49.71 | 63.33 | 0.19 | 375.0 | 11.76 | 0.51 | 5000.0 | 325.0 | 0.11 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -128.57 | -800.0 | -149.77 |
| 22Q2 (12) | -0.02 | -104.55 | 97.85 | -0.04 | 88.24 | 81.82 | 0.31 | 542.86 | 106.67 | 0.17 | 221.43 | 0 | -0.06 | -160.0 | 94.78 | 0.35 | 20.69 | 52.17 | 0 | 0 | 0 | 8.84 | 29.53 | 47.95 | 0.04 | -85.71 | -75.0 | 0.01 | -96.77 | -83.33 | 0.11 | 10.0 | 0.0 | 0.02 | 100.0 | 100.0 | -14.29 | -113.64 | 97.24 |
| 22Q1 (11) | 0.44 | -51.11 | 215.79 | -0.34 | -47.83 | -277.78 | -0.07 | -141.18 | -143.75 | -0.14 | -1300.0 | -1500.0 | 0.1 | -85.07 | 121.28 | 0.29 | 38.1 | 1350.0 | 0 | 0 | -100.0 | 6.82 | 61.82 | 1414.82 | 0.28 | 211.11 | 275.0 | 0.31 | 40.91 | 214.81 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 104.76 | -61.59 | 0 |
| 21Q4 (10) | 0.9 | 45.16 | 1025.0 | -0.23 | -1050.0 | 25.81 | 0.17 | 153.12 | -37.04 | -0.01 | 50.0 | 0.0 | 0.67 | 11.67 | 391.3 | 0.21 | 75.0 | -41.67 | 0 | 100.0 | 0 | 4.22 | 54.97 | -37.45 | 0.09 | -47.06 | -25.0 | 0.22 | 83.33 | 1000.0 | 0.1 | -9.09 | -16.67 | 0.01 | 0.0 | 0.0 | 272.73 | 5.57 | 411.36 |
| 21Q3 (9) | 0.62 | 166.67 | -26.19 | -0.02 | 90.91 | 66.67 | -0.32 | -313.33 | -39.13 | -0.02 | 0 | -100.0 | 0.6 | 152.17 | -23.08 | 0.12 | -47.83 | -7.69 | -0.01 | 0 | 0 | 2.72 | -54.45 | 4.24 | 0.17 | 6.25 | -26.09 | 0.12 | 100.0 | 0.0 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 258.33 | 150.0 | -23.12 |
| 21Q2 (8) | -0.93 | -144.74 | -287.5 | -0.22 | -144.44 | -1200.0 | 0.15 | -6.25 | -80.52 | 0 | -100.0 | -100.0 | -1.15 | -144.68 | -422.73 | 0.23 | 1050.0 | 360.0 | 0 | -100.0 | 0 | 5.97 | 1226.23 | 315.79 | 0.16 | 200.0 | 114.04 | 0.06 | 122.22 | 105.5 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | -516.67 | 0 | 0 |
| 21Q1 (7) | -0.38 | -575.0 | 7.32 | -0.09 | 70.97 | 47.06 | 0.16 | -40.74 | -42.86 | 0.01 | 200.0 | 0 | -0.47 | -104.35 | 18.97 | 0.02 | -94.44 | 0.0 | 0.02 | 0 | 300.0 | 0.45 | -93.32 | -11.26 | -0.16 | -233.33 | 0 | -0.27 | -1450.0 | -2800.0 | 0.11 | -8.33 | -15.38 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (6) | 0.08 | -90.48 | -78.95 | -0.31 | -416.67 | -247.62 | 0.27 | 217.39 | 345.45 | -0.01 | 0.0 | 0.0 | -0.23 | -129.49 | -138.98 | 0.36 | 176.92 | 1100.0 | 0 | 0 | 0 | 6.74 | 158.25 | 1014.61 | 0.12 | -47.83 | -36.84 | 0.02 | -83.33 | -83.33 | 0.12 | 0.0 | -7.69 | 0.01 | 0.0 | 0 | 53.33 | -84.13 | -64.91 |
| 20Q3 (5) | 0.84 | 450.0 | 242.37 | -0.06 | -400.0 | 0.0 | -0.23 | -129.87 | -133.82 | -0.01 | -200.0 | 0 | 0.78 | 454.55 | 220.0 | 0.13 | 160.0 | 160.0 | 0 | 0 | 100.0 | 2.61 | 81.69 | 135.98 | 0.23 | 120.18 | 21.05 | 0.12 | 111.01 | -25.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 336.00 | 0 | 259.46 |
| 20Q2 (4) | -0.24 | 41.46 | 0.0 | 0.02 | 111.76 | 0.0 | 0.77 | 175.0 | 0.0 | 0.01 | 0 | 0.0 | -0.22 | 62.07 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 100.0 | 0.0 | 1.44 | 183.05 | 0.0 | -1.14 | 0 | 0.0 | -1.09 | -11000.0 | 0.0 | 0.12 | -7.69 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (3) | -0.41 | -207.89 | 0.0 | -0.17 | -180.95 | 0.0 | 0.28 | 354.55 | 0.0 | 0 | 100.0 | 0.0 | -0.58 | -198.31 | 0.0 | 0.02 | -33.33 | 0.0 | -0.01 | 0 | 0.0 | 0.51 | -16.07 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -91.67 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | -292.86 | -292.67 | 0.0 |
| 19Q4 (2) | 0.38 | 164.41 | 0.0 | 0.21 | 450.0 | 0.0 | -0.11 | -116.18 | 0.0 | -0.01 | 0 | 0.0 | 0.59 | 190.77 | 0.0 | 0.03 | -40.0 | 0.0 | 0 | 100.0 | 0.0 | 0.60 | -45.32 | 0.0 | 0.19 | 0.0 | 0.0 | 0.12 | -25.0 | 0.0 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0.0 | 152.00 | 172.14 | 0.0 |
| 19Q3 (1) | -0.59 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -210.71 | 0.0 | 0.0 |
