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) | 1.24 | -10.79 | 2.6 | 0 | -3.65 | 0 | 0 | 0 | 3.84 | 351.76 | 0.1 | 400.0 | -0.01 | 0 | 0.71 | 493.95 | 1.27 | -0.78 | 1.31 | 15.93 | 0.13 | 0.0 | 0.01 | 0.0 | 85.52 | -21.87 |
| 2022 (9) | 1.39 | 6.92 | -0.54 | 0 | -1.19 | 0 | -0.01 | 0 | 0.85 | 57.41 | 0.02 | -50.0 | 0 | 0 | 0.12 | -44.91 | 1.28 | 23.08 | 1.13 | 11.88 | 0.13 | 0.0 | 0.01 | 0.0 | 109.45 | -3.18 |
| 2021 (8) | 1.3 | -0.76 | -0.76 | 0 | -0.57 | 0 | 0.01 | 0 | 0.54 | 0 | 0.04 | -60.0 | -0.02 | 0 | 0.22 | -66.05 | 1.04 | -21.21 | 1.01 | -16.53 | 0.13 | 18.18 | 0.01 | 0 | 113.04 | 13.91 |
| 2020 (7) | 1.31 | -17.09 | -1.39 | 0 | 0.3 | 0 | -0.1 | 0 | -0.08 | 0 | 0.1 | 150.0 | 0.02 | -60.0 | 0.64 | 129.34 | 1.32 | 7.32 | 1.21 | 17.48 | 0.11 | 22.22 | 0 | 0 | 99.24 | -29.65 |
| 2019 (6) | 1.58 | 43.64 | 0.09 | 0 | -1.47 | 0 | 0.03 | 50.0 | 1.67 | 0 | 0.04 | 0 | 0.05 | 0.0 | 0.28 | 0 | 1.23 | 75.71 | 1.03 | 60.94 | 0.09 | 28.57 | 0 | 0 | 141.07 | -8.94 |
| 2018 (5) | 1.1 | 42.86 | -1.96 | 0 | -0.68 | 0 | 0.02 | -92.0 | -0.86 | 0 | 0 | 0 | 0.05 | 0 | -0.00 | 0 | 0.7 | 45.83 | 0.64 | 64.1 | 0.07 | -22.22 | 0 | 0 | 154.93 | -3.42 |
| 2017 (4) | 0.77 | 75.0 | 0.7 | 0 | -1.58 | 0 | 0.25 | 400.0 | 1.47 | 0 | 0.02 | -88.89 | -0.03 | 0 | 0.12 | -88.32 | 0.48 | -29.41 | 0.39 | -52.44 | 0.09 | 0.0 | 0 | 0 | 160.42 | 231.77 |
| 2016 (3) | 0.44 | -50.0 | -0.95 | 0 | -1.09 | 0 | 0.05 | 150.0 | -0.51 | 0 | 0.18 | -97.46 | -0.08 | 0 | 1.06 | -97.4 | 0.68 | -10.53 | 0.82 | -1.2 | 0.09 | 50.0 | 0 | 0 | 48.35 | -51.1 |
| 2015 (2) | 0.88 | -57.07 | -7.02 | 0 | 4.06 | 6.01 | 0.02 | -71.43 | -6.14 | 0 | 7.09 | 23533.33 | -0.01 | 0 | 40.89 | 24051.25 | 0.76 | 20.63 | 0.83 | 43.1 | 0.06 | -14.29 | 0 | 0 | 98.88 | -68.65 |
| 2014 (1) | 2.05 | 259.65 | -1.89 | 0 | 3.83 | 0 | 0.07 | 0 | 0.16 | -38.46 | 0.03 | 50.0 | -1.81 | 0 | 0.17 | 55.76 | 0.63 | 3050.0 | 0.58 | 93.33 | 0.07 | 0.0 | 0 | 0 | 315.38 | 110.26 |
| 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) | 0.73 | 321.21 | 284.21 | 3.83 | 4155.56 | -2.05 | -1.34 | -6600.0 | 49.24 | 0.05 | 600.0 | 600.0 | 4.56 | 2000.0 | 11.22 | 0.01 | 0.0 | -50.0 | 0.01 | 200.0 | 200.0 | 0.28 | 5.63 | -49.72 | 0.29 | -6.45 | -6.45 | 0.28 | 0.0 | -42.86 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 235.48 | 321.21 | 556.88 |
| 24Q2 (19) | -0.33 | -166.0 | -200.0 | 0.09 | -91.0 | 280.0 | -0.02 | -100.0 | -110.0 | -0.01 | -120.0 | 0 | -0.24 | -116.0 | -50.0 | 0.01 | 0.0 | -80.0 | -0.01 | 0 | 0 | 0.27 | -9.6 | -81.65 | 0.31 | 14.81 | -3.12 | 0.28 | 12.0 | 7.69 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -106.45 | -159.61 | -180.65 |
| 24Q1 (18) | 0.5 | 4.17 | -27.54 | 1.0 | 155.56 | 88.68 | -0.01 | 99.17 | 0.0 | 0.05 | 600.0 | 400.0 | 1.5 | 213.64 | 22.95 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.29 | -47.35 | 2.65 | 0.27 | -15.62 | -12.9 | 0.25 | -16.67 | -7.41 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 178.57 | 22.77 | -22.36 |
| 23Q4 (17) | 0.48 | 152.63 | 0.0 | -1.8 | -146.04 | -18100.0 | -1.2 | 54.55 | -8.11 | -0.01 | 0.0 | 0.0 | -1.32 | -132.2 | -369.39 | 0.02 | 0.0 | 0 | 0 | 100.0 | 0 | 0.56 | 0.0 | 0 | 0.32 | 3.23 | -34.69 | 0.3 | -38.78 | -31.82 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 145.45 | 305.74 | 42.42 |
| 23Q3 (16) | 0.19 | 272.73 | 211.76 | 3.91 | 7920.0 | 968.89 | -2.64 | -1420.0 | -713.95 | -0.01 | 0 | -150.0 | 4.1 | 2662.5 | 761.29 | 0.02 | -60.0 | 0 | -0.01 | 0 | 0.0 | 0.56 | -61.46 | 0 | 0.31 | -3.12 | -16.22 | 0.49 | 88.46 | 53.12 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 35.85 | 194.51 | 173.81 |
| 23Q2 (15) | -0.11 | -115.94 | -127.5 | -0.05 | -109.43 | -111.36 | 0.2 | 2100.0 | 195.24 | 0 | -100.0 | 100.0 | -0.16 | -113.11 | -119.05 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 1.45 | 405.81 | 538.08 | 0.32 | 3.23 | 23.08 | 0.26 | -3.7 | 13.04 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -37.93 | -116.49 | -124.66 |
| 23Q1 (14) | 0.69 | 43.75 | 1.47 | 0.53 | 5200.0 | 200.0 | -0.01 | 99.1 | 96.77 | 0.01 | 200.0 | 0 | 1.22 | 148.98 | 713.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0 | 0.31 | -36.73 | 93.75 | 0.27 | -38.64 | 92.86 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 230.00 | 125.21 | -42.5 |
| 22Q4 (13) | 0.48 | 382.35 | 9.09 | 0.01 | 102.22 | -99.48 | -1.11 | -358.14 | 50.88 | -0.01 | -150.0 | 0 | 0.49 | 179.03 | -79.24 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.49 | 32.43 | 122.73 | 0.44 | 37.5 | 144.44 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 102.13 | 310.26 | -51.26 |
| 22Q3 (12) | -0.17 | -142.5 | -142.5 | -0.45 | -202.27 | -800.0 | 0.43 | 304.76 | 407.14 | 0.02 | 300.0 | -50.0 | -0.62 | -173.81 | -277.14 | 0 | -100.0 | 0 | -0.01 | 0 | 0.0 | -0.00 | -100.0 | 0 | 0.37 | 42.31 | 131.25 | 0.32 | 39.13 | 39.13 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -48.57 | -131.57 | -131.57 |
| 22Q2 (11) | 0.4 | -41.18 | 385.71 | 0.44 | 183.02 | 121.15 | -0.21 | 32.26 | -109.81 | -0.01 | 0 | 80.0 | 0.84 | 460.0 | 137.84 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 0.23 | 0 | 7.06 | 0.26 | 62.5 | -21.21 | 0.23 | 64.29 | -28.12 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 153.85 | -61.54 | 484.62 |
| 22Q1 (10) | 0.68 | 54.55 | 13.33 | -0.53 | -127.6 | 5.36 | -0.31 | 86.28 | 0.0 | 0 | 0 | -100.0 | 0.15 | -93.64 | 275.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.16 | -27.27 | -51.52 | 0.14 | -22.22 | -50.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 90.91 | 106.67 |
| 21Q4 (9) | 0.44 | 10.0 | -20.0 | 1.92 | 3940.0 | 279.44 | -2.26 | -1514.29 | -651.22 | 0 | -100.0 | 100.0 | 2.36 | 574.29 | 553.85 | 0.02 | 0 | -33.33 | 0 | 100.0 | 0 | 0.42 | 0 | -38.32 | 0.22 | 37.5 | -24.14 | 0.18 | -21.74 | -25.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 209.52 | 36.19 | 2.86 |
| 21Q3 (8) | 0.4 | 385.71 | 8.11 | -0.05 | 97.6 | 95.33 | -0.14 | -106.54 | 82.5 | 0.04 | 180.0 | 300.0 | 0.35 | 115.77 | 150.0 | 0 | -100.0 | 0 | -0.01 | 50.0 | -200.0 | -0.00 | -100.0 | 0 | 0.16 | -51.52 | -50.0 | 0.23 | -28.12 | -37.84 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 153.85 | 484.62 | 66.32 |
| 21Q2 (7) | -0.14 | -123.33 | -7.69 | -2.08 | -271.43 | -770.97 | 2.14 | 790.32 | 154.76 | -0.05 | -600.0 | 16.67 | -2.22 | -5650.0 | -1333.33 | 0.01 | 0.0 | -85.71 | -0.02 | 0 | -300.0 | 0.21 | -7.23 | -88.75 | 0.33 | 0.0 | -17.5 | 0.32 | 14.29 | -5.88 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -40.00 | -120.67 | -13.85 |
| 21Q1 (6) | 0.6 | 9.09 | 15.38 | -0.56 | 47.66 | -227.27 | -0.31 | -175.61 | -121.43 | 0.01 | 125.0 | 200.0 | 0.04 | 107.69 | -95.83 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.23 | -65.98 | 0 | 0.33 | 13.79 | 3.12 | 0.28 | 16.67 | 3.7 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 193.55 | -4.99 | 11.66 |
| 20Q4 (5) | 0.55 | 48.65 | -28.57 | -1.07 | 0.0 | -872.73 | 0.41 | 151.25 | 180.39 | -0.04 | -500.0 | 0 | -0.52 | 25.71 | -178.79 | 0.03 | 0 | 0 | 0 | -100.0 | -100.0 | 0.67 | 0 | 0 | 0.29 | -9.38 | -19.44 | 0.24 | -35.14 | -22.58 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 203.70 | 120.22 | -10.05 |
| 20Q3 (4) | 0.37 | 384.62 | 0.0 | -1.07 | -445.16 | 0.0 | -0.8 | -195.24 | 0.0 | 0.01 | 116.67 | 0.0 | -0.7 | -488.89 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.32 | -20.0 | 0.0 | 0.37 | 8.82 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 92.50 | 363.27 | 0.0 |
| 20Q2 (3) | -0.13 | -125.0 | 0.0 | 0.31 | -29.55 | 0.0 | 0.84 | 700.0 | 0.0 | -0.06 | -500.0 | 0.0 | 0.18 | -81.25 | 0.0 | 0.07 | 0 | 0.0 | 0.01 | 0 | 0.0 | 1.89 | 0 | 0.0 | 0.4 | 25.0 | 0.0 | 0.34 | 25.93 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -35.14 | -120.27 | 0.0 |
| 20Q1 (2) | 0.52 | -32.47 | 0.0 | 0.44 | 500.0 | 0.0 | -0.14 | 72.55 | 0.0 | -0.01 | 0 | 0.0 | 0.96 | 45.45 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.32 | -11.11 | 0.0 | 0.27 | -12.9 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 173.33 | -23.46 | 0.0 |
| 19Q4 (1) | 0.77 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 226.47 | 0.0 | 0.0 |
