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) | 2.13 | -43.05 | -0.41 | 0 | 0.95 | -30.15 | -0.41 | 0 | 1.72 | 34.38 | 0.05 | -97.79 | 0 | 0 | 0.93 | -98.33 | 0.41 | -8.89 | 4.17 | 1985.0 | 0.08 | -52.94 | 0 | 0 | 50.12 | -94.91 |
| 2022 (9) | 3.74 | 0 | -2.46 | 0 | 1.36 | 0 | 3.06 | 0 | 1.28 | 0 | 2.26 | 22500.0 | 0 | 0 | 55.53 | 20889.68 | 0.45 | 0 | 0.2 | 0 | 0.17 | -48.48 | 0.01 | 0.0 | 984.21 | 0 |
| 2021 (8) | -0.4 | 0 | -0.04 | 0 | -0.58 | 0 | 0 | 0 | -0.44 | 0 | 0.01 | -83.33 | 0 | 0 | 0.26 | -85.45 | -0.63 | 0 | -0.26 | 0 | 0.33 | -13.16 | 0.01 | 0.0 | -500.00 | 0 |
| 2020 (7) | -0.48 | 0 | 0 | 0 | -0.36 | 0 | -0.03 | 0 | -0.48 | 0 | 0.06 | -53.85 | 0 | 0 | 1.82 | -15.52 | -0.61 | 0 | -0.87 | 0 | 0.38 | -13.64 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.31 | 0 | 0.52 | 0 | -0.71 | 0 | 0.27 | 0 | 0.83 | 0 | 0.13 | -45.83 | 0 | 0 | 2.15 | -32.56 | -0.98 | 0 | -0.93 | 0 | 0.44 | -12.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2018 (5) | -2.27 | 0 | -0.89 | 0 | -1.1 | 0 | -0.14 | 0 | -3.16 | 0 | 0.24 | -52.0 | 0 | 0 | 3.19 | -39.62 | -1.68 | 0 | -1.55 | 0 | 0.5 | 8.7 | 0.02 | 0 | 0.00 | 0 |
| 2017 (4) | -0.98 | 0 | -0.47 | 0 | -0.31 | 0 | -0.02 | 0 | -1.45 | 0 | 0.5 | 400.0 | 0 | 0 | 5.29 | 497.78 | -0.44 | 0 | -0.56 | 0 | 0.46 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.88 | -38.03 | 0.71 | -70.54 | -1.83 | 0 | -0.06 | 0 | 1.59 | -58.49 | 0.1 | -16.67 | 0.41 | -36.92 | 0.88 | 8.38 | -0.46 | 0 | -0.2 | 0 | 0.46 | -4.17 | 0 | 0 | 338.46 | 14.41 |
| 2015 (2) | 1.42 | 0 | 2.41 | 0 | -0.28 | 0 | 0.14 | 0 | 3.83 | 0 | 0.12 | -63.64 | 0.65 | 0 | 0.82 | -52.91 | -0.05 | 0 | 0 | 0 | 0.48 | -20.0 | 0 | 0 | 295.83 | 0 |
| 2014 (1) | -0.6 | 0 | -3.23 | 0 | 0.21 | 0 | 0 | 0 | -3.83 | 0 | 0.33 | 3.12 | 0 | 0 | 1.73 | 6.32 | -0.49 | 0 | -0.33 | 0 | 0.6 | -4.76 | 0 | 0 | -222.22 | 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) | -0.08 | 65.22 | -119.05 | -4.97 | -2266.67 | -16666.67 | 1.59 | 320.83 | 1866.67 | 0.23 | 243.75 | 475.0 | -5.05 | -1047.73 | -1222.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.21 | 0 | -38.24 | 0.33 | 1000.0 | -40.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | -22.22 | 95.17 | -130.16 |
| 24Q2 (19) | -0.23 | -144.23 | -114.65 | -0.21 | -2000.0 | 0 | -0.72 | -900.0 | -700.0 | -0.16 | -223.08 | 23.81 | -0.44 | -186.27 | -128.03 | 0.05 | 150.0 | 400.0 | 0 | 0 | 0 | 14.71 | 127.94 | 2547.06 | 0 | 100.0 | -100.0 | 0.03 | -62.5 | -95.08 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -460.00 | -188.46 | -284.59 |
| 24Q1 (18) | 0.52 | 766.67 | 550.0 | -0.01 | 97.73 | 0 | 0.09 | -91.09 | -18.18 | 0.13 | -13.33 | 134.21 | 0.51 | 234.21 | 537.5 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 6.45 | 16.13 | 938.71 | -0.43 | 2.27 | -1533.33 | 0.08 | 112.12 | -97.82 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 520.00 | 0 | 24015.0 |
| 23Q4 (17) | 0.06 | -85.71 | -98.34 | -0.44 | -1566.67 | -12.82 | 1.01 | 1222.22 | 1362.5 | 0.15 | 275.0 | -95.36 | -0.38 | -184.44 | -111.76 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 5.56 | 700.0 | 0 | -0.44 | -229.41 | -166.67 | -0.66 | -220.0 | -320.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.42 | -73.25 | -8.7 | 0.03 | 0 | 130.0 | -0.09 | 0.0 | -12.5 | 0.04 | 119.05 | -87.88 | 0.45 | -71.34 | 25.0 | 0.01 | 0.0 | -95.24 | 0 | 0 | 0 | 0.69 | 25.0 | -97.92 | 0.34 | -27.66 | 780.0 | 0.55 | -9.84 | 205.56 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 73.68 | -70.43 | -66.36 |
| 23Q2 (15) | 1.57 | 1862.5 | 972.22 | 0 | 0 | 100.0 | -0.09 | -181.82 | -105.62 | -0.21 | 44.74 | -5.0 | 1.57 | 1862.5 | 184.86 | 0.01 | 0.0 | -99.4 | 0 | 0 | 0 | 0.56 | -10.56 | -99.8 | 0.47 | 1466.67 | 687.5 | 0.61 | -83.38 | 862.5 | 0.02 | -50.0 | -33.33 | 0 | 0 | 0 | 249.21 | 11456.94 | 0 |
| 23Q1 (14) | 0.08 | -97.79 | 150.0 | 0 | 100.0 | 100.0 | 0.11 | 237.5 | 237.5 | -0.38 | -111.76 | -26.67 | 0.08 | -97.52 | 117.39 | 0.01 | 0 | -97.22 | 0 | 0 | 0 | 0.62 | 0 | -98.91 | 0.03 | -95.45 | 137.5 | 3.67 | 1123.33 | 1935.0 | 0.04 | 33.33 | -50.0 | 0 | 0 | 0 | 2.16 | -99.8 | 0 |
| 22Q4 (13) | 3.62 | 686.96 | 11966.67 | -0.39 | -290.0 | -550.0 | -0.08 | 0.0 | 20.0 | 3.23 | 878.79 | 1800.0 | 3.23 | 797.22 | 10866.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.66 | 1420.0 | 6700.0 | 0.3 | 66.67 | 650.0 | 0.03 | 0.0 | -62.5 | 0 | 0 | 0 | 1096.97 | 400.79 | 4287.88 |
| 22Q3 (12) | 0.46 | 355.56 | 411.11 | -0.1 | 94.01 | -433.33 | -0.08 | -105.0 | 46.67 | 0.33 | 265.0 | 760.0 | 0.36 | 119.46 | 200.0 | 0.21 | -87.5 | 0 | 0 | 0 | 0 | 33.33 | -88.29 | 0 | -0.05 | 37.5 | 28.57 | 0.18 | 325.0 | 550.0 | 0.03 | 0.0 | -62.5 | 0 | 0 | 0 | 219.05 | 0 | -2.65 |
| 22Q2 (11) | -0.18 | -12.5 | 60.87 | -1.67 | -456.67 | 0 | 1.6 | 2100.0 | 1100.0 | -0.2 | 33.33 | -81.82 | -1.85 | -302.17 | -302.17 | 1.68 | 366.67 | 0 | 0 | 0 | 0 | 284.75 | 398.31 | 0 | -0.08 | 0.0 | 70.37 | -0.08 | 60.0 | 73.33 | 0.03 | -62.5 | -62.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.16 | -633.33 | -166.67 | -0.3 | -400.0 | 0 | -0.08 | 20.0 | 52.94 | -0.3 | -276.47 | -2900.0 | -0.46 | -1433.33 | -666.67 | 0.36 | 0 | 0 | 0 | 0 | 0 | 57.14 | 0 | 0 | -0.08 | -700.0 | 71.43 | -0.2 | -600.0 | -600.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.03 | -66.67 | 107.69 | -0.06 | -300.0 | -122.22 | -0.1 | 33.33 | 23.08 | 0.17 | 440.0 | 950.0 | -0.03 | -125.0 | 75.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | 85.71 | 95.0 | 0.04 | 200.0 | 110.53 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 25.00 | -88.89 | 0 |
| 21Q3 (8) | 0.09 | 119.57 | -18.18 | 0.03 | 0 | 0 | -0.15 | 6.25 | -87.5 | -0.05 | 54.55 | -400.0 | 0.12 | 126.09 | 9.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 74.07 | 50.0 | -0.04 | 86.67 | 84.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 225.00 | 0 | 0 |
| 21Q2 (7) | -0.46 | -666.67 | -70.37 | 0 | 0 | 100.0 | -0.16 | 5.88 | -128.57 | -0.11 | -1000.0 | -1200.0 | -0.46 | -666.67 | 14.81 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.27 | 3.57 | -285.71 | -0.3 | -850.0 | 0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -0.06 | 84.62 | -200.0 | 0 | -100.0 | 0 | -0.17 | -30.77 | -112.5 | -0.01 | 50.0 | 0.0 | -0.06 | 50.0 | -200.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.28 | -40.0 | -40.0 | 0.04 | 110.53 | 116.67 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -46.15 | 0 | 0 |
| 20Q4 (5) | -0.39 | -454.55 | -192.86 | 0.27 | 0 | 1250.0 | -0.13 | -62.5 | 56.67 | -0.02 | -100.0 | 0 | -0.12 | -209.09 | -127.27 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.41 | 0 | 100.0 | -0.2 | -42.86 | -81.82 | -0.38 | -52.0 | -26.67 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.11 | 140.74 | 0.0 | 0 | 100.0 | 0.0 | -0.08 | -14.29 | 0.0 | -0.01 | -200.0 | 0.0 | 0.11 | 120.37 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.14 | -100.0 | 0.0 | -0.25 | 0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.27 | -550.0 | 0.0 | -0.27 | 0 | 0.0 | -0.07 | 12.5 | 0.0 | 0.01 | 200.0 | 0.0 | -0.54 | -1000.0 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 5.32 | 0 | 0.0 | -0.07 | 65.0 | 0.0 | 0 | 100.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | -300.00 | 0 | 0.0 |
| 20Q1 (2) | 0.06 | -85.71 | 0.0 | 0 | -100.0 | 0.0 | -0.08 | 73.33 | 0.0 | -0.01 | 0 | 0.0 | 0.06 | -86.36 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.2 | -81.82 | 0.0 | -0.24 | 20.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
