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) | 0.01 | 0 | 0.27 | -93.51 | -1.94 | 0 | -0.06 | 0 | 0.28 | -90.91 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.04 | 0 | -0.68 | 0 | 0.12 | -29.41 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -1.08 | 0 | 4.16 | 357.14 | 2.96 | 0 | -0.09 | 0 | 3.08 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.38 | 0 | 1.33 | 0 | 0.17 | -32.0 | 0 | 0 | -72.00 | 0 |
| 2021 (8) | -12.96 | 0 | 0.91 | -96.29 | -3.87 | 0 | -0.03 | 0 | -12.05 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -7.34 | 0 | -7.01 | 0 | 0.25 | -7.41 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -12.67 | 0 | 24.52 | 0 | 2.0 | 0 | 0 | 0 | 11.85 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -24.31 | 0 | -22.35 | 0 | 0.27 | -6.9 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 11.48 | 17.02 | -27.12 | 0 | -13.73 | 0 | 0 | 0 | -15.64 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 15.54 | 15.88 | 11.35 | 18.97 | 0.29 | 20.83 | 0.03 | -50.0 | 98.37 | -1.33 |
| 2018 (5) | 9.81 | 3.48 | 0.22 | -92.39 | 1.02 | 0 | 0 | 0 | 10.03 | -18.92 | 0 | 0 | -0.09 | 0 | -0.00 | 0 | 13.41 | 15.01 | 9.54 | 4.49 | 0.24 | 4.35 | 0.06 | 0 | 99.70 | -1.57 |
| 2017 (4) | 9.48 | 30.94 | 2.89 | 0 | -0.6 | 0 | 0.06 | 0 | 12.37 | 0 | 0.04 | 0 | -0.09 | 0 | 0.07 | 0 | 11.66 | 12.98 | 9.13 | 24.22 | 0.23 | -4.17 | 0 | 0 | 101.28 | 7.16 |
| 2016 (3) | 7.24 | -14.32 | -11.46 | 0 | 0.79 | 75.56 | 0 | 0 | -4.22 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 10.32 | -12.32 | 7.35 | -12.08 | 0.24 | -7.69 | 0.07 | 0.0 | 94.52 | -2.8 |
| 2015 (2) | 8.45 | -0.35 | -0.79 | 0 | 0.45 | 0 | 0 | 0 | 7.66 | 105.36 | 0 | 0 | 0 | 0 | -0.00 | 0 | 11.77 | 7.98 | 8.36 | 10.88 | 0.26 | 8.33 | 0.07 | 0.0 | 97.24 | -9.99 |
| 2014 (1) | 8.48 | 156.97 | -4.75 | 0 | -2.71 | 0 | 0 | 0 | 3.73 | 91.28 | 0.21 | -75.58 | 0 | 0 | 0.45 | -80.1 | 10.9 | 28.69 | 7.54 | 31.36 | 0.24 | 9.09 | 0.07 | 16.67 | 108.03 | 97.06 |
| 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) | -0.15 | 25.0 | -1600.0 | 0.06 | 200.0 | -40.0 | -0.01 | 88.89 | 99.52 | 0 | 100.0 | -100.0 | -0.09 | 50.0 | -181.82 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.87 | 0 | 0 | -0.08 | 69.23 | 42.86 | -0.01 | 95.45 | 93.75 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -1500.00 | 0 | 0 |
| 24Q2 (19) | -0.2 | -114.71 | -183.33 | 0.02 | -80.0 | -33.33 | -0.09 | 91.82 | -250.0 | -0.01 | 0 | -150.0 | -0.18 | -112.33 | -166.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.26 | -62.5 | 3.7 | -0.22 | -120.0 | 26.67 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.36 | 361.54 | 385.71 | 0.1 | 400.0 | -9.09 | -1.1 | -5600.0 | -1671.43 | 0 | 100.0 | 0 | 1.46 | 392.0 | 274.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -135.56 | -77.78 | -0.1 | 28.57 | -25.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.52 | -5300.0 | 76.04 | 0.02 | -80.0 | 128.57 | 0.02 | 100.96 | -98.44 | -0.01 | -125.0 | 0 | -0.5 | -554.55 | 77.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.45 | 421.43 | 195.74 | -0.14 | 12.5 | 72.55 | 0.03 | 0.0 | 175.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.01 | -95.83 | -98.92 | 0.1 | 233.33 | -97.57 | -2.09 | -3583.33 | -231.45 | 0.04 | 100.0 | 140.0 | 0.11 | -59.26 | -97.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 48.15 | 62.16 | -0.16 | 46.67 | -106.96 | 0.03 | 0.0 | -62.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.24 | -14.29 | 41.18 | 0.03 | -72.73 | 50.0 | 0.06 | -14.29 | -33.33 | 0.02 | 0 | 100.0 | 0.27 | -30.77 | 42.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.27 | -200.0 | 65.38 | -0.3 | -275.0 | 56.52 | 0.03 | 0.0 | -57.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.28 | 112.9 | 2900.0 | 0.11 | 257.14 | 0.0 | 0.07 | -94.53 | 0 | 0 | 0 | 0 | 0.39 | 117.41 | 290.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 80.85 | -139.13 | -0.08 | 84.31 | -134.78 | 0.03 | 175.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -2.17 | -333.33 | -40.0 | -0.07 | -101.7 | 96.76 | 1.28 | -19.5 | 146.21 | 0 | 100.0 | 0 | -2.24 | -144.44 | 39.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.47 | -27.03 | 55.24 | -0.51 | -122.17 | 54.87 | -0.04 | -150.0 | -166.67 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.93 | 447.06 | 126.57 | 4.11 | 20450.0 | 3636.36 | 1.59 | 1666.67 | 227.2 | -0.1 | -1100.0 | 0 | 5.04 | 2552.63 | 248.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.37 | 52.56 | 66.36 | 2.3 | 433.33 | 334.69 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 39.08 | 0 | 0 |
| 22Q2 (11) | 0.17 | 1800.0 | 112.23 | 0.02 | -81.82 | 100.0 | 0.09 | 0 | 80.0 | 0.01 | 0 | 120.0 | 0.19 | 90.0 | 113.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.78 | -439.13 | 81.38 | -0.69 | -400.0 | 83.09 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -0.01 | 99.35 | 99.85 | 0.11 | 105.09 | -96.28 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | 0.1 | 102.7 | 102.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | 121.9 | 122.77 | 0.23 | 120.35 | 127.71 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -3.45 | 0 | 0 |
| 21Q4 (9) | -1.55 | 55.71 | 80.23 | -2.16 | -2063.64 | -111.95 | -2.77 | -121.6 | -253.04 | 0 | 0 | 0 | -3.71 | -9.44 | -136.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.05 | 4.55 | 88.45 | -1.13 | -15.31 | 86.92 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -3.5 | -151.8 | 58.63 | 0.11 | 1000.0 | -98.36 | -1.25 | -2600.0 | -600.0 | 0 | 100.0 | 100.0 | -3.39 | -145.65 | -93.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.1 | 73.75 | 83.56 | -0.98 | 75.98 | 84.92 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -1.39 | 78.65 | -63.53 | 0.01 | -99.66 | -66.67 | 0.05 | -54.55 | 350.0 | -0.05 | -350.0 | -400.0 | -1.38 | 61.13 | -68.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -4.19 | -314.85 | 45.3 | -4.08 | -391.57 | 39.73 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -6.51 | 16.96 | -245.31 | 2.96 | -83.63 | 1120.69 | 0.11 | -93.92 | 375.0 | 0.02 | 0 | 0.0 | -3.55 | -134.67 | -184.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.01 | 88.89 | -16.09 | -0.83 | 90.39 | -88.64 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -7.84 | 7.33 | -770.09 | 18.08 | 169.45 | 304.76 | 1.81 | 624.0 | 131.21 | 0 | 100.0 | -100.0 | 10.24 | 685.14 | 233.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -9.09 | -35.87 | -274.81 | -8.64 | -32.92 | -317.09 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | -8.46 | -895.29 | 0.0 | 6.71 | 22266.67 | 0.0 | 0.25 | 1350.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.75 | -113.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -6.69 | 12.66 | 0.0 | -6.5 | 3.99 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.85 | -118.97 | 0.0 | 0.03 | 110.34 | 0.0 | -0.02 | 50.0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.82 | -119.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -7.66 | -780.46 | 0.0 | -6.77 | -1438.64 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 4.48 | 282.91 | 0.0 | -0.29 | 96.72 | 0.0 | -0.04 | 99.31 | 0.0 | 0.02 | 0.0 | 0.0 | 4.19 | 154.7 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.87 | -116.73 | 0.0 | -0.44 | -111.06 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.17 | 0.0 | 0.0 | -8.83 | 0.0 | 0.0 | -5.8 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -7.66 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 5.2 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 28.82 | 0.0 | 0.0 |
