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) | -21.22 | 0 | 0.19 | 171.43 | 10.82 | -39.49 | -2.48 | 0 | -21.03 | 0 | 0.02 | -33.33 | 0 | 0 | 0.10 | -31.86 | 6.47 | 61.75 | 5.11 | 13.05 | 0.06 | 0.0 | 0 | 0 | -410.44 | 0 |
| 2022 (9) | -28.27 | 0 | 0.07 | -12.5 | 17.88 | -79.7 | -0.03 | 0 | -28.2 | 0 | 0.03 | 0.0 | 0 | 0 | 0.15 | -99.55 | 4.0 | 0 | 4.52 | 0 | 0.06 | 20.0 | 0 | 0 | -617.25 | 0 |
| 2021 (8) | -74.96 | 0 | 0.08 | 0 | 88.09 | 166.94 | 0.04 | 33.33 | -74.88 | 0 | 0.03 | 200.0 | 0 | 0 | 33.33 | 2800.0 | -0.87 | 0 | -1.15 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -15.57 | 0 | -0.28 | 0 | 33.0 | 0 | 0.03 | 0 | -15.85 | 0 | 0.01 | 0 | 0 | 0 | 1.15 | 0 | -0.64 | 0 | -0.9 | 0 | 0.05 | 25.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.1 | 0 | -0.29 | 0 | -1.02 | 0 | -0.01 | 0 | -1.39 | 0 | 0 | 0 | -0.04 | 0 | -0.00 | 0 | -0.68 | 0 | -0.69 | 0 | 0.04 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 6.04 | 194.63 | 0.02 | -50.0 | -5.25 | 0 | -0.04 | 0 | 6.06 | 189.95 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.68 | 0 | 0.27 | 0 | 0.03 | 0.0 | 0 | 0 | 2013.33 | 0 |
| 2017 (4) | 2.05 | 0 | 0.04 | -96.85 | -1.66 | 0 | 0.13 | 0 | 2.09 | 0 | 0.03 | 200.0 | 0.03 | 0 | 4.35 | 10152.17 | -1.07 | 0 | -1.16 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -3.28 | 0 | 1.27 | 12600.0 | 1.56 | 0 | -0.08 | 0 | -2.01 | 0 | 0.01 | 0 | 0 | 0 | 0.04 | 0 | 5.21 | -27.94 | 4.21 | -39.42 | 0.03 | 0.0 | 0 | 0 | -77.36 | 0 |
| 2015 (2) | 24.53 | 6908.57 | 0.01 | 0 | -22.18 | 0 | 0.18 | 0 | 24.54 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 7.23 | 0 | 6.95 | 0 | 0.03 | 0.0 | 0 | 0 | 351.43 | 0 |
| 2014 (1) | 0.35 | 0 | -1.14 | 0 | -0.98 | 0 | 0 | 0 | -0.79 | 0 | 0.05 | -37.5 | 0.05 | 0 | 50.00 | 3668.75 | -1.28 | 0 | -1.74 | 0 | 0.03 | 50.0 | 0 | 0 | 0.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | -2.74 | 41.08 | 57.45 | -0.02 | -100.0 | -100.0 | 1.27 | -80.16 | 104.84 | -0.37 | 13.95 | -12.12 | -2.76 | 40.77 | 57.21 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.11 | -15.46 | -99.67 | 6.52 | 143.28 | 3531.58 | 5.16 | 163.27 | 3135.29 | 0.01 | 0.0 | -50.0 | 0.01 | 0 | 0 | -52.90 | 77.59 | 0 |
| 24Q1 (19) | -4.65 | -210.98 | 60.09 | -0.01 | -120.0 | -120.0 | 6.4 | 616.13 | 54.59 | -0.43 | 36.76 | -30.3 | -4.66 | -209.91 | 59.83 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.13 | 155.53 | 0 | 2.68 | -61.88 | 1676.47 | 1.96 | -64.94 | 2060.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | -236.04 | -416.04 | 0 |
| 23Q4 (18) | 4.19 | 157.32 | 734.85 | 0.05 | -44.44 | 600.0 | -1.24 | -116.99 | -154.87 | -0.68 | 40.87 | -83.78 | 4.24 | 158.73 | 732.84 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0 | 7.03 | 3615.0 | 120.38 | 5.59 | 2895.0 | 52.73 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 74.69 | 0 | 515.31 |
| 23Q3 (17) | -7.31 | -13.51 | -414.79 | 0.09 | 1000.0 | 50.0 | 7.3 | 1077.42 | 397.96 | -1.15 | -248.48 | -2975.0 | -7.22 | -11.94 | -430.88 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.2 | -5.26 | -155.56 | -0.2 | -17.65 | -150.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (16) | -6.44 | 44.72 | 45.75 | -0.01 | -120.0 | 88.89 | 0.62 | -85.02 | -93.01 | -0.33 | 0.0 | -725.0 | -6.45 | 44.4 | 46.07 | 0.01 | 0 | 0 | 0 | 0 | 0 | 33.33 | 0 | 0 | -0.19 | -11.76 | -218.75 | -0.17 | -70.0 | -194.44 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q1 (15) | -11.65 | -1665.15 | 18.3 | 0.05 | 600.0 | -50.0 | 4.14 | 83.19 | -55.0 | -0.33 | 10.81 | -3400.0 | -11.6 | -1631.34 | 18.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | -105.33 | -158.62 | -0.1 | -102.73 | -135.71 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (14) | -0.66 | 53.52 | 93.17 | -0.01 | -116.67 | 0 | 2.26 | 192.24 | 52.7 | -0.37 | -1025.0 | -1950.0 | -0.67 | 50.74 | 93.06 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 3.19 | 786.11 | 962.16 | 3.66 | 815.0 | 1625.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -17.98 | 94.81 | 0 |
| 22Q3 (13) | -1.42 | 88.04 | 49.82 | 0.06 | 166.67 | 185.71 | -2.45 | -127.62 | -109.93 | 0.04 | 200.0 | 0 | -1.36 | 88.63 | 53.1 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.47 | 0 | -99.05 | 0.36 | 125.0 | 311.76 | 0.4 | 122.22 | 197.56 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -346.34 | 94.46 | 0 |
| 22Q2 (12) | -11.87 | 16.76 | 76.11 | -0.09 | -190.0 | -103.63 | 8.87 | -3.59 | -80.96 | -0.04 | -500.0 | -500.0 | -11.96 | 15.54 | 74.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.16 | -44.83 | 194.12 | 0.18 | -35.71 | 160.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -6247.37 | -27.05 | 0 |
| 22Q1 (11) | -14.26 | -47.62 | -11.49 | 0.1 | 0 | 104.31 | 9.2 | 521.62 | -40.07 | 0.01 | -50.0 | 0.0 | -14.16 | -46.58 | 6.29 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.84 | 0 | 0 | 0.29 | 178.38 | 281.25 | 0.28 | 216.67 | 247.37 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -4917.24 | 0 | 0 |
| 21Q4 (10) | -9.66 | -241.34 | 32.21 | 0 | 100.0 | 100.0 | 1.48 | -94.0 | -95.3 | 0.02 | 0 | 100.0 | -9.66 | -233.1 | 33.65 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.37 | -117.65 | -54.17 | -0.24 | 41.46 | 14.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (9) | -2.83 | 94.3 | -88.67 | -0.07 | -102.82 | -450.0 | 24.68 | -47.02 | 1638.03 | 0 | -100.0 | -100.0 | -2.9 | 93.86 | -95.95 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 50.00 | -50.0 | 0 | -0.17 | 0.0 | -13.33 | -0.41 | -36.67 | -70.83 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (8) | -49.69 | -288.51 | -17034.48 | 2.48 | 206.9 | 24700.0 | 46.58 | 203.45 | 465900.0 | 0.01 | 0.0 | -50.0 | -47.21 | -212.44 | -16760.71 | 0.02 | 0 | 0 | 0 | 0 | -100.0 | 100.00 | 0 | 0 | -0.17 | -6.25 | -21.43 | -0.3 | -57.89 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (7) | -12.79 | 10.25 | -2764.58 | -2.32 | -648.39 | 0 | 15.35 | -51.25 | 16955.56 | 0.01 | 0.0 | 0 | -15.11 | -3.78 | -3247.92 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | 33.33 | -45.45 | -0.19 | 32.14 | 17.39 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (6) | -14.25 | -850.0 | -6577.27 | -0.31 | -1650.0 | -138.46 | 31.49 | 2117.61 | 315000.0 | 0.01 | 0.0 | -50.0 | -14.56 | -883.78 | -16277.78 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 2.08 | 0 | 0 | -0.24 | -60.0 | 11.11 | -0.28 | -16.67 | 12.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (5) | -1.5 | -417.24 | -38.89 | 0.02 | 100.0 | 0 | 1.42 | 14300.0 | 0 | 0.01 | -50.0 | 0 | -1.48 | -428.57 | -37.04 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.15 | -7.14 | -15.38 | -0.24 | -60.0 | -84.62 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (4) | -0.29 | -160.42 | 0.0 | 0.01 | 0 | 0.0 | -0.01 | -111.11 | 0.0 | 0.02 | 0 | 0.0 | -0.28 | -158.33 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.14 | -27.27 | 0.0 | -0.15 | 34.78 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (3) | 0.48 | 118.18 | 0.0 | 0 | 100.0 | 0.0 | 0.09 | 1000.0 | 0.0 | 0 | -100.0 | 0.0 | 0.48 | 433.33 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | 59.26 | 0.0 | -0.23 | 28.12 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (2) | 0.22 | 120.37 | 0.0 | -0.13 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0.09 | 108.33 | 0.0 | 0 | 0 | 0.0 | -0.04 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.27 | -107.69 | 0.0 | -0.32 | -146.15 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (1) | -1.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
