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) | 0.21 | 0 | -0.51 | 0 | -0.33 | 0 | -0.19 | 0 | -0.3 | 0 | 0.1 | -44.44 | 0 | 0 | 1.34 | -40.27 | -0.62 | 0 | -1.01 | 0 | 0.77 | -39.37 | 0.02 | -33.33 | 0.00 | 0 |
| 2022 (9) | -0.66 | 0 | 3.0 | 87.5 | -2.79 | 0 | -0.3 | 0 | 2.34 | -25.71 | 0.18 | -55.0 | 0 | 0 | 2.25 | -18.03 | -2.18 | 0 | -2.8 | 0 | 1.27 | -42.01 | 0.03 | -25.0 | 0.00 | 0 |
| 2021 (8) | 1.55 | -75.32 | 1.6 | 0 | -3.65 | 0 | 0 | 0 | 3.15 | 38.16 | 0.4 | 42.86 | 0.12 | 0 | 2.74 | 54.7 | -1.13 | 0 | -0.94 | 0 | 2.19 | -6.41 | 0.04 | 0.0 | 120.16 | -47.0 |
| 2020 (7) | 6.28 | 61.44 | -4.0 | 0 | -1.6 | 0 | 0.28 | 0 | 2.28 | -31.94 | 0.28 | -40.43 | -0.05 | 0 | 1.77 | -16.41 | 0.22 | -87.43 | 0.39 | -69.77 | 2.34 | -13.97 | 0.04 | -20.0 | 226.71 | 136.62 |
| 2019 (6) | 3.89 | 270.48 | -0.54 | 0 | -2.15 | 0 | -0.42 | 0 | 3.35 | 30.35 | 0.47 | -27.69 | 0.05 | -96.58 | 2.12 | -29.09 | 1.75 | 25.0 | 1.29 | 25.24 | 2.72 | 361.02 | 0.05 | 0.0 | 95.81 | 52.39 |
| 2018 (5) | 1.05 | -9.48 | 1.52 | 0 | -2.37 | 0 | 0.06 | 0 | 2.57 | 0 | 0.65 | -14.47 | 1.46 | 14500.0 | 2.99 | -21.55 | 1.4 | -27.46 | 1.03 | -33.97 | 0.59 | 28.26 | 0.05 | 0.0 | 62.87 | 12.2 |
| 2017 (4) | 1.16 | 0 | -1.29 | 0 | 0.08 | 0 | -0.3 | 0 | -0.13 | 0 | 0.76 | 13.43 | 0.01 | 0.0 | 3.81 | -0.05 | 1.93 | 18.4 | 1.56 | 28.93 | 0.46 | -2.13 | 0.05 | 25.0 | 56.04 | 0 |
| 2016 (3) | -1.31 | 0 | 0.35 | 29.63 | -1.15 | 0 | 0.02 | -80.0 | -0.96 | 0 | 0.67 | 42.55 | 0.01 | 0.0 | 3.81 | 30.14 | 1.63 | 123.29 | 1.21 | 65.75 | 0.47 | 6.82 | 0.04 | -20.0 | -76.16 | 0 |
| 2015 (2) | 1.6 | 175.86 | 0.27 | 0 | -0.37 | 0 | 0.1 | 0 | 1.87 | 0 | 0.47 | 17.5 | 0.01 | 0 | 2.93 | 11.86 | 0.73 | 0.0 | 0.73 | 19.67 | 0.44 | -4.35 | 0.05 | 25.0 | 131.15 | 150.99 |
| 2014 (1) | 0.58 | -73.02 | -1.9 | 0 | 2.26 | 48.68 | -0.15 | 0 | -1.32 | 0 | 0.4 | -71.83 | -0.02 | 0 | 2.62 | -72.4 | 0.73 | -31.13 | 0.61 | -12.86 | 0.46 | -11.54 | 0.04 | 300.0 | 52.25 | -70.11 |
| 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) | 0.13 | -80.3 | 360.0 | -0.78 | -34.48 | -47.17 | 0 | 100.0 | 100.0 | 0.03 | -40.0 | 115.79 | -0.65 | -912.5 | -12.07 | 0.02 | -89.47 | -50.0 | 0 | 0 | 0 | 1.42 | -90.07 | -31.21 | 0.03 | -70.0 | 400.0 | 0.05 | -16.67 | 350.0 | 0.13 | 18.18 | -27.78 | 0 | 0 | 0 | 72.22 | -81.4 | 331.11 |
| 24Q2 (19) | 0.66 | 46.67 | 3400.0 | -0.58 | 0 | 0 | -0.35 | -294.44 | -52.17 | 0.05 | 400.0 | -66.67 | 0.08 | -82.22 | 500.0 | 0.19 | 18.75 | 375.0 | 0 | 0 | -100.0 | 14.29 | 15.18 | 678.57 | 0.1 | 233.33 | 155.56 | 0.06 | -93.75 | 115.0 | 0.11 | -8.33 | -47.62 | 0 | -100.0 | 0 | 388.24 | 840.39 | 0 |
| 24Q1 (18) | 0.45 | 275.0 | 200.0 | 0 | 100.0 | -100.0 | 0.18 | -40.0 | 178.26 | 0.01 | 111.11 | 114.29 | 0.45 | 350.0 | 125.0 | 0.16 | 1500.0 | 1500.0 | 0 | 0 | -100.0 | 12.40 | 1797.67 | 2132.56 | 0.03 | 107.69 | 175.0 | 0.96 | 304.26 | 900.0 | 0.12 | -40.0 | -36.84 | 0.01 | 0.0 | 0 | 41.28 | 0 | -80.73 |
| 23Q4 (17) | 0.12 | 340.0 | 163.16 | -0.02 | 96.23 | -122.22 | 0.3 | 276.47 | 173.17 | -0.09 | 52.63 | 0 | 0.1 | 117.24 | 200.0 | 0.01 | -75.0 | 116.67 | 0 | 0 | 0 | 0.65 | -68.3 | 117.97 | -0.39 | -3800.0 | 43.48 | -0.47 | -2250.0 | 57.66 | 0.2 | 11.11 | -9.09 | 0.01 | 0 | 0.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.05 | -150.0 | -120.0 | -0.53 | 0 | -194.44 | -0.17 | 26.09 | 45.16 | -0.19 | -226.67 | 50.0 | -0.58 | -2800.0 | -928.57 | 0.04 | 0.0 | -78.95 | 0 | -100.0 | 0 | 2.06 | 12.37 | -74.5 | -0.01 | 94.44 | 96.43 | -0.02 | 95.0 | 95.56 | 0.18 | -14.29 | -21.74 | 0 | 0 | -100.0 | -31.25 | 0 | 0 |
| 23Q2 (15) | -0.02 | -113.33 | 66.67 | 0 | -100.0 | -100.0 | -0.23 | 0.0 | 79.82 | 0.15 | 314.29 | 600.0 | -0.02 | -110.0 | -101.61 | 0.04 | 300.0 | 100.0 | 0.03 | 50.0 | 0 | 1.83 | 230.28 | 61.47 | -0.18 | -350.0 | 78.57 | -0.4 | -233.33 | 68.25 | 0.21 | 10.53 | -46.15 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 0.15 | 178.95 | 122.73 | 0.05 | -44.44 | -97.21 | -0.23 | 43.9 | 75.27 | -0.07 | 0 | -163.64 | 0.2 | 300.0 | -82.3 | 0.01 | 116.67 | -66.67 | 0.02 | 0 | 0 | 0.56 | 115.28 | -58.33 | -0.04 | 94.2 | 89.19 | -0.12 | 89.19 | -1300.0 | 0.19 | -13.64 | -56.82 | 0 | -100.0 | -100.0 | 214.29 | 0 | 249.35 |
| 22Q4 (13) | -0.19 | -176.0 | -46.15 | 0.09 | 150.0 | -85.94 | -0.41 | -32.26 | 58.16 | 0 | 100.0 | 100.0 | -0.1 | -242.86 | -119.61 | -0.06 | -131.58 | -175.0 | 0 | 0 | 0 | -3.64 | -144.98 | -227.27 | -0.69 | -146.43 | 1.43 | -1.11 | -146.67 | -68.18 | 0.22 | -4.35 | -52.17 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.25 | 516.67 | -65.75 | -0.18 | -113.85 | -123.38 | -0.31 | 72.81 | 67.37 | -0.38 | -1166.67 | -300.0 | 0.07 | -94.35 | -95.33 | 0.19 | 850.0 | -13.64 | 0 | 0 | 0 | 8.09 | 611.49 | 35.61 | -0.28 | 66.67 | 50.88 | -0.45 | 64.29 | 2.17 | 0.23 | -41.03 | -58.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -0.06 | 90.91 | -109.52 | 1.3 | -27.37 | 420.0 | -1.14 | -22.58 | 19.72 | -0.03 | -127.27 | -125.0 | 1.24 | 9.73 | 40.91 | 0.02 | -33.33 | -60.0 | 0 | 0 | -100.0 | 1.14 | -14.77 | -12.95 | -0.84 | -127.03 | -740.0 | -1.26 | -12700.0 | -6200.0 | 0.39 | -11.36 | -31.58 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -0.66 | -407.69 | -306.25 | 1.79 | 179.69 | 3083.33 | -0.93 | 5.1 | -210.0 | 0.11 | 191.67 | 161.11 | 1.13 | 121.57 | 334.62 | 0.03 | -62.5 | -40.0 | 0 | 0 | 0 | 1.33 | -53.33 | 13.6 | -0.37 | 47.14 | -254.17 | 0.01 | 101.52 | -95.0 | 0.44 | -4.35 | -29.03 | 0.01 | 0.0 | 0.0 | -143.48 | 0 | -472.15 |
| 21Q4 (9) | -0.13 | -117.81 | -110.32 | 0.64 | -16.88 | 153.78 | -0.98 | -3.16 | -15.29 | -0.12 | -163.16 | -163.16 | 0.51 | -66.0 | 628.57 | 0.08 | -63.64 | 0 | 0 | 0 | -100.0 | 2.86 | -52.08 | 0 | -0.7 | -22.81 | -468.42 | -0.66 | -43.48 | -300.0 | 0.46 | -16.36 | -22.03 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 0.73 | 15.87 | -69.58 | 0.77 | 208.0 | 1200.0 | -0.95 | 33.1 | -131.71 | 0.19 | 58.33 | 46.15 | 1.5 | 70.45 | -35.62 | 0.22 | 340.0 | 37.5 | 0 | -100.0 | -100.0 | 5.96 | 356.69 | 89.3 | -0.57 | -470.0 | -196.61 | -0.46 | -2200.0 | -171.88 | 0.55 | -3.51 | -11.29 | 0.01 | 0.0 | 0.0 | 730.00 | 548.89 | 286.29 |
| 21Q2 (7) | 0.63 | 96.88 | -78.5 | 0.25 | 516.67 | 108.06 | -1.42 | -373.33 | -2466.67 | 0.12 | 166.67 | 1100.0 | 0.88 | 238.46 | 617.65 | 0.05 | 0.0 | 25.0 | 0.12 | 0 | 0 | 1.31 | 11.23 | 12.6 | -0.1 | -141.67 | 0 | -0.02 | -110.0 | 60.0 | 0.57 | -8.06 | -1.72 | 0.01 | 0.0 | 0.0 | 112.50 | 191.8 | -79.27 |
| 21Q1 (6) | 0.32 | -74.6 | 206.67 | -0.06 | 94.96 | -116.67 | -0.3 | 64.71 | 23.08 | -0.18 | -194.74 | -260.0 | 0.26 | 271.43 | 333.33 | 0.05 | 0 | -37.5 | 0 | -100.0 | 0 | 1.17 | 0 | -59.36 | 0.24 | 26.32 | 142.86 | 0.2 | -39.39 | 137.74 | 0.62 | 5.08 | 12.73 | 0.01 | 0.0 | 0.0 | 38.55 | -71.54 | 103.86 |
| 20Q4 (5) | 1.26 | -47.5 | 215.0 | -1.19 | -1600.0 | -1422.22 | -0.85 | -107.32 | -962.5 | 0.19 | 46.15 | 235.71 | 0.07 | -97.0 | -85.71 | 0 | -100.0 | -100.0 | 0.12 | -29.41 | 500.0 | -0.00 | -100.0 | -100.0 | 0.19 | -67.8 | 5.56 | 0.33 | -48.44 | 230.0 | 0.59 | -4.84 | -11.94 | 0.01 | 0.0 | 0.0 | 135.48 | -28.31 | 164.19 |
| 20Q3 (4) | 2.4 | -18.09 | 0.0 | -0.07 | 97.74 | 0.0 | -0.41 | -783.33 | 0.0 | 0.13 | 1200.0 | 0.0 | 2.33 | 1470.59 | 0.0 | 0.16 | 300.0 | 0.0 | 0.17 | 0 | 0.0 | 3.15 | 171.65 | 0.0 | 0.59 | 0 | 0.0 | 0.64 | 1380.0 | 0.0 | 0.62 | 6.9 | 0.0 | 0.01 | 0.0 | 0.0 | 188.98 | -65.17 | 0.0 |
| 20Q2 (3) | 2.93 | 1076.67 | 0.0 | -3.1 | -961.11 | 0.0 | 0.06 | 115.38 | 0.0 | 0.01 | 120.0 | 0.0 | -0.17 | -383.33 | 0.0 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.16 | -59.86 | 0.0 | 0 | 100.0 | 0.0 | -0.05 | 90.57 | 0.0 | 0.58 | 5.45 | 0.0 | 0.01 | 0.0 | 0.0 | 542.59 | 154.26 | 0.0 |
| 20Q1 (2) | -0.3 | -175.0 | 0.0 | 0.36 | 300.0 | 0.0 | -0.39 | -387.5 | 0.0 | -0.05 | 64.29 | 0.0 | 0.06 | -87.76 | 0.0 | 0.08 | -57.89 | 0.0 | 0 | -100.0 | 0.0 | 2.89 | -23.39 | 0.0 | -0.56 | -411.11 | 0.0 | -0.53 | -630.0 | 0.0 | 0.55 | -17.91 | 0.0 | 0.01 | 0.0 | 0.0 | -1000.00 | -2050.0 | 0.0 |
| 19Q4 (1) | 0.4 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 51.28 | 0.0 | 0.0 |
