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) | 1.29 | -25.0 | 0.02 | 0 | -1.51 | 0 | 0.02 | -75.0 | 1.31 | -9.03 | 0.02 | 0.0 | 0 | 0 | 0.24 | -4.63 | 1.01 | 1.0 | 1.73 | 20.98 | 0.19 | -5.0 | 0 | 0 | 67.19 | -36.33 |
| 2022 (9) | 1.72 | 719.05 | -0.28 | 0 | -1.23 | 0 | 0.08 | 0 | 1.44 | 526.09 | 0.02 | 0.0 | 0 | 0 | 0.25 | -0.25 | 1.0 | -18.7 | 1.43 | 24.35 | 0.2 | 0.0 | 0 | 0 | 105.52 | 578.35 |
| 2021 (8) | 0.21 | -86.09 | 0.02 | -85.71 | -0.88 | 0 | -0.11 | 0 | 0.23 | -86.06 | 0.02 | 100.0 | 0 | 0 | 0.25 | 93.26 | 1.23 | 50.0 | 1.15 | 17.35 | 0.2 | 5.26 | 0 | 0 | 15.56 | -87.95 |
| 2020 (7) | 1.51 | -9.58 | 0.14 | 0 | -0.85 | 0 | 0.03 | 0 | 1.65 | 43.48 | 0.01 | -50.0 | 0 | 0 | 0.13 | -53.29 | 0.82 | -4.65 | 0.98 | 22.5 | 0.19 | -5.0 | 0 | 0 | 129.06 | -21.95 |
| 2019 (6) | 1.67 | 145.59 | -0.52 | 0 | -0.74 | 0 | -0.02 | 0 | 1.15 | 121.15 | 0.02 | -77.78 | 0 | 0 | 0.28 | -79.28 | 0.86 | 100.0 | 0.8 | 40.35 | 0.2 | 233.33 | 0.01 | 0.0 | 165.35 | 55.62 |
| 2018 (5) | 0.68 | 30.77 | -0.16 | 0 | -0.47 | 0 | -0.08 | 0 | 0.52 | 6.12 | 0.09 | 800.0 | 0 | 0 | 1.34 | 802.67 | 0.43 | 10.26 | 0.57 | 78.12 | 0.06 | 200.0 | 0.01 | 0.0 | 106.25 | -28.49 |
| 2017 (4) | 0.52 | 116.67 | -0.03 | 0 | -0.37 | 0 | -0.04 | 0 | 0.49 | -5.77 | 0.01 | -50.0 | 0.01 | 0 | 0.15 | -48.82 | 0.39 | 5.41 | 0.32 | -60.98 | 0.02 | 0.0 | 0.01 | 0 | 148.57 | 420.0 |
| 2016 (3) | 0.24 | 118.18 | 0.28 | -56.25 | -0.46 | 0 | -0.14 | 0 | 0.52 | -30.67 | 0.02 | -50.0 | 0 | 0 | 0.29 | -55.78 | 0.37 | 60.87 | 0.82 | 121.62 | 0.02 | 0.0 | 0 | 0 | 28.57 | 1.3 |
| 2015 (2) | 0.11 | -84.29 | 0.64 | -65.41 | -0.83 | 0 | 0.13 | 0 | 0.75 | -70.59 | 0.04 | 0 | 0 | 0 | 0.65 | 0 | 0.23 | -54.0 | 0.37 | -40.32 | 0.02 | 0.0 | 0 | 0 | 28.21 | -74.21 |
| 2014 (1) | 0.7 | -16.67 | 1.85 | 0 | -0.47 | 0 | -0.03 | 0 | 2.55 | 672.73 | 0 | 0 | 0.11 | 0 | -0.00 | 0 | 0.5 | -7.41 | 0.62 | 21.57 | 0.02 | 0.0 | 0 | 0 | 109.38 | -30.99 |
| 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 | -71.43 | -78.57 | 2.16 | 190.76 | 25.58 | -1.6 | -3900.0 | -15.94 | -0.08 | -166.67 | 0.0 | 2.28 | 216.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.44 | -9.33 | -18.67 | 0.34 | 6.25 | 277.78 | 0.33 | -23.26 | -19.51 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 31.58 | -63.91 | -74.06 |
| 24Q2 (19) | 0.42 | 213.51 | -19.23 | -2.38 | -252.56 | -173.56 | -0.04 | 0.0 | 0.0 | -0.03 | -200.0 | -130.0 | -1.96 | -264.71 | -460.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.49 | -19.12 | 0 | 0.32 | 245.45 | 18.52 | 0.43 | 330.0 | -48.19 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 87.50 | 135.47 | 48.08 |
| 24Q1 (18) | -0.37 | -153.62 | 22.92 | 1.56 | 252.94 | 721.05 | -0.04 | 0.0 | 0.0 | 0.03 | 150.0 | -50.0 | 1.19 | 460.61 | 510.34 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.61 | 0 | 0 | -0.22 | -135.48 | -650.0 | 0.1 | -75.61 | 11.11 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -246.67 | -264.44 | 28.06 |
| 23Q4 (17) | 0.69 | 23.21 | -19.77 | -1.02 | -159.3 | -1120.0 | -0.04 | 97.1 | 0.0 | -0.06 | 25.0 | -500.0 | -0.33 | -114.47 | -134.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.62 | 588.89 | 34.78 | 0.41 | 0.0 | 2.5 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 150.00 | 23.21 | -21.51 |
| 23Q3 (16) | 0.56 | 7.69 | 60.0 | 1.72 | 297.7 | 341.03 | -1.38 | -3350.0 | -25.45 | -0.08 | -180.0 | -900.0 | 2.28 | 751.43 | 208.11 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.55 | 0 | 0 | 0.09 | -66.67 | -60.87 | 0.41 | -50.6 | -14.58 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 121.74 | 106.02 | 84.35 |
| 23Q2 (15) | 0.52 | 208.33 | 62.5 | -0.87 | -557.89 | -12.99 | -0.04 | 0.0 | 0.0 | 0.1 | 66.67 | 1100.0 | -0.35 | -20.69 | 22.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 575.0 | 0.0 | 0.83 | 822.22 | 144.12 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 59.09 | 117.23 | -27.98 |
| 23Q1 (14) | -0.48 | -155.81 | -352.63 | 0.19 | 90.0 | 0 | -0.04 | 0.0 | 0.0 | 0.06 | 700.0 | -33.33 | -0.29 | -130.21 | -252.63 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.04 | -91.3 | 0.0 | 0.09 | -77.5 | -57.14 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -342.86 | -279.4 | -569.17 |
| 22Q4 (13) | 0.86 | 145.71 | 32.31 | 0.1 | -74.36 | -75.0 | -0.04 | 96.36 | 0.0 | -0.01 | -200.0 | 90.91 | 0.96 | 29.73 | -8.57 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.44 | 0 | 18.34 | 0.46 | 100.0 | -34.29 | 0.4 | -16.67 | -29.82 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 191.11 | 189.4 | 82.29 |
| 22Q3 (12) | 0.35 | 9.38 | 483.33 | 0.39 | 150.65 | 21.88 | -1.1 | -2650.0 | -46.67 | 0.01 | 200.0 | 133.33 | 0.74 | 264.44 | 94.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | -14.81 | -61.02 | 0.48 | 41.18 | -20.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 66.04 | -19.52 | 615.41 |
| 22Q2 (11) | 0.32 | 68.42 | 277.78 | -0.77 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.01 | -111.11 | 0.0 | -0.45 | -336.84 | 52.63 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.27 | 575.0 | 345.45 | 0.34 | 61.9 | 300.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 82.05 | 12.28 | 0 |
| 22Q1 (10) | 0.19 | -70.77 | 159.38 | 0 | -100.0 | -100.0 | -0.04 | 0.0 | 0.0 | 0.09 | 181.82 | 80.0 | 0.19 | -81.9 | 176.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.53 | 44.92 | -8.02 | 0.04 | -94.29 | -33.33 | 0.21 | -63.16 | 50.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 73.08 | -30.3 | 143.39 |
| 21Q4 (9) | 0.65 | 983.33 | -38.1 | 0.4 | 25.0 | 17.65 | -0.04 | 94.67 | 0.0 | -0.11 | -266.67 | -57.14 | 1.05 | 176.32 | -24.46 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.37 | 0 | 0 | 0.7 | 18.64 | 79.49 | 0.57 | -5.0 | 67.65 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 104.84 | 1035.75 | -61.06 |
| 21Q3 (8) | 0.06 | 133.33 | -89.09 | 0.32 | 141.56 | -33.33 | -0.75 | -1775.0 | -4.17 | -0.03 | -200.0 | -133.33 | 0.38 | 140.0 | -63.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.59 | 636.36 | 40.48 | 0.6 | 452.94 | 7.14 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 9.23 | 0 | -89.76 |
| 21Q2 (7) | -0.18 | 43.75 | -205.88 | -0.77 | -1200.0 | 3.75 | -0.04 | 0.0 | 0.0 | -0.01 | -120.0 | 50.0 | -0.95 | -280.0 | -50.79 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | -283.33 | -650.0 | -0.17 | -221.43 | -950.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (6) | -0.32 | -130.48 | -23.08 | 0.07 | -79.41 | -41.67 | -0.04 | 0.0 | 0.0 | 0.05 | 171.43 | 25.0 | -0.25 | -117.99 | -78.57 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.58 | 0 | 9.3 | 0.06 | -84.62 | 700.0 | 0.14 | -58.82 | 180.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -168.42 | -162.56 | 35.22 |
| 20Q4 (5) | 1.05 | 90.91 | 45.83 | 0.34 | -29.17 | -2.86 | -0.04 | 94.44 | 0.0 | -0.07 | -177.78 | -75.0 | 1.39 | 34.95 | 29.91 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.39 | -7.14 | 2.63 | 0.34 | -39.29 | 3.03 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 269.23 | 198.6 | 42.09 |
| 20Q3 (4) | 0.55 | 223.53 | 0.0 | 0.48 | 160.0 | 0.0 | -0.72 | -1700.0 | 0.0 | 0.09 | 550.0 | 0.0 | 1.03 | 263.49 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.42 | 2000.0 | 0.0 | 0.56 | 2700.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 90.16 | -62.87 | 0.0 |
| 20Q2 (3) | 0.17 | 165.38 | 0.0 | -0.8 | -766.67 | 0.0 | -0.04 | 0.0 | 0.0 | -0.02 | -150.0 | 0.0 | -0.63 | -350.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.02 | 300.0 | 0.0 | 0.02 | -60.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 242.86 | 193.41 | 0.0 |
| 20Q1 (2) | -0.26 | -136.11 | 0.0 | 0.12 | -65.71 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 200.0 | 0.0 | -0.14 | -113.08 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.53 | 18.62 | 0.0 | -0.01 | -102.63 | 0.0 | 0.05 | -84.85 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -260.00 | -237.22 | 0.0 |
| 19Q4 (1) | 0.72 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 189.47 | 0.0 | 0.0 |
