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) | -2.91 | 0 | 1.01 | -24.63 | 3.01 | 0 | 0.06 | 100.0 | -1.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.25 | 0 | -1.14 | 0 | 0.24 | -17.24 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.65 | 0 | 1.34 | -21.64 | -0.98 | 0 | 0.03 | 0 | -0.31 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -2.32 | 0 | -2.14 | 0 | 0.29 | -32.56 | 0.01 | -90.0 | 0.00 | 0 |
| 2021 (8) | -1.77 | 0 | 1.71 | 0 | 1.46 | 128.12 | -0.05 | 0 | -0.06 | 0 | 0.02 | -91.3 | 0 | 0 | 0.12 | -91.23 | -1.11 | 0 | -3.06 | 0 | 0.43 | -12.24 | 0.1 | -16.67 | 0.00 | 0 |
| 2020 (7) | 1.66 | 7.79 | -3.52 | 0 | 0.64 | 0 | -0.04 | 0 | -1.86 | 0 | 0.23 | 4.55 | 0.02 | 0 | 1.41 | -31.82 | -0.61 | 0 | -0.58 | 0 | 0.49 | 6.52 | 0.12 | -7.69 | 5533.33 | 0 |
| 2019 (6) | 1.54 | 0 | -0.55 | 0 | -1.54 | 0 | 0.15 | -16.67 | 0.99 | 0 | 0.22 | -56.0 | -0.02 | 0 | 2.07 | -45.75 | -3.06 | 0 | -2.18 | 0 | 0.46 | 109.09 | 0.13 | 550.0 | 0.00 | 0 |
| 2018 (5) | -1.4 | 0 | -0.96 | 0 | 3.32 | 0 | 0.18 | 0 | -2.36 | 0 | 0.5 | 163.16 | 0 | 0 | 3.81 | 211.66 | -1.13 | 0 | -1.47 | 0 | 0.22 | 46.67 | 0.02 | 100.0 | 0.00 | 0 |
| 2017 (4) | 1.73 | 0 | -1.51 | 0 | -0.52 | 0 | -0.01 | 0 | 0.22 | 0 | 0.19 | 171.43 | 0 | 0 | 1.22 | 209.31 | 0.3 | -14.29 | 0.56 | 273.33 | 0.15 | 0.0 | 0.01 | 0 | 240.28 | 0 |
| 2016 (3) | -0.9 | 0 | -0.25 | 0 | 1.18 | 5.36 | -0.05 | 0 | -1.15 | 0 | 0.07 | 40.0 | 0 | 0 | 0.40 | -11.51 | 0.35 | 0 | 0.15 | 0 | 0.15 | 50.0 | 0 | 0 | -300.00 | 0 |
| 2015 (2) | -3.26 | 0 | -0.06 | 0 | 1.12 | -49.55 | -0.08 | 0 | -3.32 | 0 | 0.05 | -76.19 | 0 | 0 | 0.45 | -69.13 | -0.52 | 0 | -0.52 | 0 | 0.1 | 42.86 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.12 | -81.25 | 0.1 | 0 | 2.22 | 0 | 0.11 | -65.62 | 0.22 | 0 | 0.21 | 250.0 | 0 | 0 | 1.45 | 60.06 | 0.42 | 0 | 0.33 | 0 | 0.07 | 16.67 | 0 | 0 | 30.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -0.31 | -82.35 | 24.39 | -0.21 | 48.78 | -126.58 | -0.58 | -133.53 | -87.1 | 0.31 | 358.33 | 0 | -0.52 | 10.34 | -236.84 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.53 | 1866.67 | 352.38 | 0.09 | 12.5 | 129.03 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -221.43 | -82.35 | 0 |
| 24Q2 (19) | -0.17 | -54.55 | 89.31 | -0.41 | 51.19 | -441.67 | 1.73 | 1672.73 | 21.83 | -0.12 | -200.0 | -140.0 | -0.58 | 38.95 | 60.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 87.5 | 95.0 | 0.08 | 109.76 | 112.5 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -121.43 | 0 | 0 |
| 24Q1 (18) | -0.11 | 84.72 | 42.11 | -0.84 | -4100.0 | -746.15 | -0.11 | -105.7 | -266.67 | 0.12 | 200.0 | 71.43 | -0.95 | -28.38 | -1483.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.24 | 62.5 | -220.0 | -0.82 | -173.33 | -920.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | -0.72 | -75.61 | -67.44 | -0.02 | -102.53 | -106.06 | 1.93 | 722.58 | 1235.29 | 0.04 | 0 | 300.0 | -0.74 | -294.74 | -640.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.64 | -204.76 | -113.33 | -0.3 | 3.23 | -314.29 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | -0.41 | 74.21 | -441.67 | 0.79 | 558.33 | 259.09 | -0.31 | -121.83 | 42.59 | 0 | 100.0 | -100.0 | 0.38 | 125.85 | 11.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.21 | 65.0 | 91.1 | -0.31 | 51.56 | 87.35 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -1.59 | -736.84 | -98.75 | 0.12 | -7.69 | 220.0 | 1.42 | 4833.33 | 668.0 | -0.05 | -171.43 | -350.0 | -1.47 | -2350.0 | -63.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.6 | -400.0 | -700.0 | -0.64 | -740.0 | -3300.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (14) | -0.19 | 55.81 | 64.15 | 0.13 | -60.61 | -85.39 | -0.03 | 82.35 | 0.0 | 0.07 | 450.0 | 800.0 | -0.06 | 40.0 | -116.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.2 | 166.67 | -16.67 | 0.1 | -28.57 | -33.33 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | -118.75 | 44.77 | 48.47 |
| 22Q4 (13) | -0.43 | -458.33 | -122.28 | 0.33 | 50.0 | 180.49 | -0.17 | 68.52 | 87.86 | -0.02 | -140.0 | 50.0 | -0.1 | -129.41 | -106.58 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.3 | 87.29 | 60.53 | 0.14 | 105.71 | 106.17 | 0.06 | -14.29 | -40.0 | 0 | 0 | -100.0 | -215.00 | 0 | 0 |
| 22Q3 (12) | 0.12 | 115.0 | 108.45 | 0.22 | 320.0 | 466.67 | -0.54 | -116.0 | -120.45 | 0.05 | 150.0 | 266.67 | 0.34 | 137.78 | 122.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -2.36 | -2460.0 | -637.5 | -2.45 | -12350.0 | -353.7 | 0.07 | 0.0 | -36.36 | 0 | 0 | -100.0 | 0.00 | 100.0 | 0 |
| 22Q2 (11) | -0.8 | -50.94 | 11.11 | -0.1 | -111.24 | -112.5 | -0.25 | -733.33 | -400.0 | 0.02 | 300.0 | 200.0 | -0.9 | -350.0 | -800.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.1 | -58.33 | -9.09 | 0.02 | -86.67 | 300.0 | 0.07 | -12.5 | -36.36 | 0 | 0 | -100.0 | -888.89 | -285.74 | -28.4 |
| 22Q1 (10) | -0.53 | -127.46 | 62.14 | 0.89 | 317.07 | -36.43 | -0.03 | 97.86 | -111.11 | -0.01 | 75.0 | -200.0 | 0.36 | -76.32 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.24 | 131.58 | 260.0 | 0.15 | 106.61 | 162.5 | 0.08 | -20.0 | -27.27 | 0 | -100.0 | -100.0 | -230.43 | 0 | 0 |
| 21Q4 (9) | 1.93 | 235.92 | 32.19 | -0.41 | -583.33 | 86.73 | -1.4 | -153.03 | -204.48 | -0.04 | -33.33 | 0 | 1.52 | 202.7 | 193.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.76 | -137.5 | -204.0 | -2.27 | -320.37 | -682.76 | 0.1 | -9.09 | -9.09 | 0.01 | -66.67 | -66.67 | 0.00 | 0 | 0 |
| 21Q3 (8) | -1.42 | -57.78 | -1390.91 | -0.06 | -107.5 | 79.31 | 2.64 | 5380.0 | 607.69 | -0.03 | -50.0 | -400.0 | -1.48 | -1380.0 | -722.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.32 | -390.91 | -52.38 | -0.54 | -5300.0 | -74.19 | 0.11 | 0.0 | -15.38 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.9 | 35.71 | -40.62 | 0.8 | -42.86 | 1900.0 | -0.05 | -118.52 | -116.67 | -0.02 | -300.0 | -100.0 | -0.1 | 0 | 83.33 | 0.01 | 0.0 | -90.0 | 0 | 0 | 0 | 0.19 | -18.91 | -92.32 | 0.11 | 173.33 | 222.22 | -0.01 | 95.83 | 0 | 0.11 | 0.0 | -21.43 | 0.03 | 0.0 | 0.0 | -692.31 | 0 | -83.89 |
| 21Q1 (6) | -1.4 | -195.89 | -289.19 | 1.4 | 145.31 | 877.78 | 0.27 | -79.85 | 156.25 | 0.01 | 0 | 125.0 | 0 | 100.0 | -100.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | -100.0 | 0.23 | 8.08 | -53.7 | -0.15 | 40.0 | -200.0 | -0.24 | 17.24 | -2500.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 1.46 | 1227.27 | 247.62 | -3.09 | -965.52 | -836.36 | 1.34 | 357.69 | 378.57 | 0 | -100.0 | -100.0 | -1.63 | -805.56 | -1911.11 | 0.01 | -88.89 | 200.0 | 0 | 0 | 100.0 | 0.21 | -91.57 | 155.56 | -0.25 | -19.05 | 85.88 | -0.29 | 6.45 | 80.14 | 0.11 | -15.38 | -8.33 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.11 | 117.19 | 0.0 | -0.29 | -825.0 | 0.0 | -0.52 | -273.33 | 0.0 | 0.01 | 200.0 | 0.0 | -0.18 | 70.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 2.54 | 3.94 | 0.0 | -0.21 | -133.33 | 0.0 | -0.31 | 0 | 0.0 | 0.13 | -7.14 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.64 | -186.49 | 0.0 | 0.04 | 122.22 | 0.0 | 0.3 | 162.5 | 0.0 | -0.01 | 75.0 | 0.0 | -0.6 | -207.14 | 0.0 | 0.1 | 400.0 | 0.0 | 0 | -100.0 | 0.0 | 2.44 | 389.02 | 0.0 | -0.09 | -80.0 | 0.0 | 0 | -100.0 | 0.0 | 0.14 | 27.27 | 0.0 | 0.03 | 0.0 | 0.0 | -376.47 | -176.31 | 0.0 |
| 20Q1 (2) | 0.74 | 76.19 | 0.0 | -0.18 | 45.45 | 0.0 | -0.48 | -271.43 | 0.0 | -0.04 | -136.36 | 0.0 | 0.56 | 522.22 | 0.0 | 0.02 | 300.0 | 0.0 | 0.02 | 200.0 | 0.0 | 0.50 | 229.68 | 0.0 | -0.05 | 97.18 | 0.0 | 0.01 | 100.68 | 0.0 | 0.11 | -8.33 | 0.0 | 0.03 | 0.0 | 0.0 | 493.33 | 0 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -1.77 | 0.0 | 0.0 | -1.46 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
