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) | -0.47 | 0 | 0.3 | 0 | -0.48 | 0 | -0.16 | 0 | -0.17 | 0 | 0.11 | -35.29 | 0.01 | -50.0 | 10.00 | -8.82 | -1.33 | 0 | -0.84 | 0 | 0.43 | 0.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2022 (9) | 0.77 | -68.7 | -0.26 | 0 | -0.74 | 0 | 0.1 | 0 | 0.51 | -81.45 | 0.17 | -37.04 | 0.02 | 0 | 10.97 | -18.76 | -0.99 | 0 | -0.21 | 0 | 0.43 | -4.44 | 0.02 | 0.0 | 320.83 | 0 |
| 2021 (8) | 2.46 | 0 | 0.29 | 0 | -0.25 | 0 | -0.01 | 0 | 2.75 | 0 | 0.27 | -30.77 | -0.01 | 0 | 13.50 | 0.38 | -0.81 | 0 | -0.52 | 0 | 0.45 | -6.25 | 0.02 | 0.0 | 0.00 | 0 |
| 2020 (7) | -1.55 | 0 | -0.23 | 0 | -0.48 | 0 | 0.03 | 200.0 | -1.78 | 0 | 0.39 | -61.39 | 0 | 0 | 13.45 | -41.41 | -0.41 | 0 | -0.52 | 0 | 0.48 | 0.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.84 | -58.0 | -1.13 | 0 | -0.02 | 0 | 0.01 | 0.0 | -0.29 | 0 | 1.01 | -2.88 | -0.07 | 0 | 22.95 | 9.48 | 0.35 | -27.08 | 0.35 | -53.95 | 0.48 | 20.0 | 0.02 | 0.0 | 98.82 | -41.69 |
| 2018 (5) | 2.0 | 135.29 | -2.37 | 0 | -0.46 | 0 | 0.01 | -87.5 | -0.37 | 0 | 1.04 | 166.67 | 0 | 0 | 20.97 | 201.61 | 0.48 | -21.31 | 0.76 | 145.16 | 0.4 | 2.56 | 0.02 | 0.0 | 169.49 | 43.57 |
| 2017 (4) | 0.85 | 39.34 | -1.84 | 0 | 0.83 | 0 | 0.08 | 0 | -0.99 | 0 | 0.39 | 160.0 | 0 | 0 | 6.95 | 109.95 | 0.61 | 0 | 0.31 | 244.44 | 0.39 | -13.33 | 0.02 | 100.0 | 118.06 | 6.44 |
| 2016 (3) | 0.61 | -77.66 | 2.1 | 0 | -0.61 | 0 | 0 | 0 | 2.71 | 75.97 | 0.15 | 0.0 | 0 | 0 | 3.31 | 22.96 | -0.13 | 0 | 0.09 | -55.0 | 0.45 | -19.64 | 0.01 | -50.0 | 110.91 | -68.31 |
| 2015 (2) | 2.73 | 32.52 | -1.19 | 0 | -0.41 | 0 | 0.05 | 0 | 1.54 | 4.76 | 0.15 | -55.88 | 0 | 0 | 2.69 | -36.16 | 0.01 | -95.45 | 0.2 | -44.44 | 0.56 | -15.15 | 0.02 | 0.0 | 350.00 | 76.7 |
| 2014 (1) | 2.06 | 160.76 | -0.59 | 0 | -0.42 | 0 | 0 | 0 | 1.47 | 86.08 | 0.34 | -41.38 | 0 | 0 | 4.22 | -38.11 | 0.22 | 0 | 0.36 | 3500.0 | 0.66 | 8.2 | 0.02 | 100.0 | 198.08 | 57.96 |
| 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) | 0.02 | 103.45 | -33.33 | 0.94 | 4800.0 | 184.85 | -1.4 | -975.0 | -438.46 | 0.15 | 850.0 | 314.29 | 0.96 | 260.0 | 166.67 | 0.03 | 50.0 | 0 | 0.01 | 0 | 0 | 8.82 | 54.41 | 0 | -0.27 | -22.73 | 12.9 | -0.16 | -166.67 | -433.33 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.58 | 0 | -222.22 | -0.02 | 33.33 | -300.0 | 0.16 | 328.57 | 900.0 | -0.02 | 33.33 | 85.71 | -0.6 | -1900.0 | -252.94 | 0.02 | 0.0 | -71.43 | 0 | 0 | 0 | 5.71 | -8.57 | -77.14 | -0.22 | 18.52 | 35.29 | -0.06 | -100.0 | 62.5 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | -1450.00 | 0 | 0 |
| 24Q1 (18) | 0 | 100.0 | 100.0 | -0.03 | -200.0 | 0.0 | -0.07 | -40.0 | 50.0 | -0.03 | -133.33 | 0 | -0.03 | 88.0 | 75.0 | 0.02 | 100.0 | -33.33 | 0 | -100.0 | 100.0 | 6.25 | 75.0 | -52.08 | -0.27 | 18.18 | 20.59 | -0.03 | 93.02 | 85.71 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.24 | -900.0 | -300.0 | -0.01 | -103.03 | -103.45 | -0.05 | 80.77 | 0.0 | 0.09 | 228.57 | -67.86 | -0.25 | -169.44 | -160.98 | 0.01 | 0 | 0.0 | 0.02 | 0 | 0 | 3.57 | 0 | -3.57 | -0.33 | -6.45 | -17.86 | -0.43 | -1333.33 | -34.38 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.03 | 116.67 | -86.96 | 0.33 | 3200.0 | 0 | -0.26 | -1200.0 | 61.76 | -0.07 | 50.0 | 53.33 | 0.36 | 311.76 | 56.52 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.31 | 8.82 | -19.23 | -0.03 | 81.25 | -133.33 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 37.50 | 0 | -67.39 |
| 23Q2 (15) | -0.18 | -100.0 | -158.06 | 0.01 | 133.33 | -93.75 | -0.02 | 85.71 | -100.0 | -0.14 | 0 | -366.67 | -0.17 | -41.67 | -136.17 | 0.07 | 133.33 | 16.67 | 0 | 100.0 | -100.0 | 25.00 | 91.67 | 66.67 | -0.34 | 0.0 | -36.0 | -0.16 | 23.81 | -700.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.09 | -175.0 | -190.0 | -0.03 | -110.34 | 95.77 | -0.14 | -180.0 | 0 | 0 | -100.0 | 0 | -0.12 | -129.27 | 80.33 | 0.03 | 200.0 | -50.0 | -0.01 | 0 | 0 | 13.04 | 252.17 | 8.7 | -0.34 | -21.43 | -70.0 | -0.21 | 34.38 | -625.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.12 | -47.83 | -80.95 | 0.29 | 0 | 462.5 | -0.05 | 92.65 | -66.67 | 0.28 | 286.67 | 833.33 | 0.41 | 78.26 | -25.45 | 0.01 | -75.0 | -87.5 | 0 | 0 | 0 | 3.70 | -63.89 | -78.24 | -0.28 | -7.69 | -21.74 | -0.32 | -455.56 | -88.24 | 0.11 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.23 | -25.81 | -85.8 | 0 | -100.0 | -100.0 | -0.68 | -6700.0 | -257.89 | -0.15 | -400.0 | 40.0 | 0.23 | -51.06 | -87.22 | 0.04 | -33.33 | -20.0 | 0 | -100.0 | 100.0 | 10.26 | -31.62 | 21.03 | -0.26 | -4.0 | -52.94 | 0.09 | 550.0 | 156.25 | 0.11 | 0.0 | 0.0 | 0 | 0 | -100.0 | 115.00 | -66.61 | 0 |
| 22Q2 (11) | 0.31 | 210.0 | -26.19 | 0.16 | 122.54 | 900.0 | -0.01 | 0 | 0.0 | -0.03 | 0 | -112.5 | 0.47 | 177.05 | 17.5 | 0.06 | 0.0 | -45.45 | 0.01 | 0 | 0 | 15.00 | 25.0 | -45.45 | -0.25 | -25.0 | -8.7 | -0.02 | -150.0 | 83.33 | 0.11 | 0.0 | 0.0 | 0 | 0 | -100.0 | 344.44 | 416.67 | 0 |
| 22Q1 (10) | 0.1 | -84.13 | 145.45 | -0.71 | -787.5 | -455.0 | 0 | 100.0 | 100.0 | 0 | -100.0 | 100.0 | -0.61 | -210.91 | -2950.0 | 0.06 | -25.0 | 50.0 | 0 | 0 | 0 | 12.00 | -29.5 | 59.0 | -0.2 | 13.04 | -11.11 | 0.04 | 123.53 | 166.67 | 0.11 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 66.67 | 0 | 118.18 |
| 21Q4 (9) | 0.63 | -61.11 | 1160.0 | -0.08 | -144.44 | -500.0 | -0.03 | 84.21 | -400.0 | 0.03 | 112.0 | 200.0 | 0.55 | -69.44 | 685.71 | 0.08 | 60.0 | 60.0 | 0 | 100.0 | -100.0 | 17.02 | 100.85 | 162.13 | -0.23 | -35.29 | -76.92 | -0.17 | -6.25 | -30.77 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.62 | 285.71 | 205.19 | 0.18 | 1000.0 | 200.0 | -0.19 | -1800.0 | 40.62 | -0.25 | -204.17 | -127.27 | 1.8 | 350.0 | 221.62 | 0.05 | -54.55 | -58.33 | -0.01 | 0 | -200.0 | 8.47 | -69.18 | -42.09 | -0.17 | 26.09 | 0 | -0.16 | -33.33 | -100.0 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | 0.42 | 290.91 | 320.0 | -0.02 | -110.0 | 95.56 | -0.01 | 66.67 | 97.5 | 0.24 | 900.0 | 900.0 | 0.4 | 2100.0 | 214.29 | 0.11 | 175.0 | 57.14 | 0 | 0 | 100.0 | 27.50 | 264.38 | 104.29 | -0.23 | -27.78 | -4.55 | -0.12 | -100.0 | 55.56 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.22 | -540.0 | -148.89 | 0.2 | 900.0 | 142.55 | -0.03 | -400.0 | -113.04 | -0.03 | -400.0 | -200.0 | -0.02 | -128.57 | 0.0 | 0.04 | -20.0 | -73.33 | 0 | -100.0 | 0 | 7.55 | 16.23 | -60.75 | -0.18 | -38.46 | -200.0 | -0.06 | 53.85 | -100.0 | 0.11 | -8.33 | -8.33 | 0.01 | 0.0 | 0 | -366.67 | 0 | -173.33 |
| 20Q4 (5) | 0.05 | 103.25 | -88.89 | 0.02 | -66.67 | -91.67 | 0.01 | 103.12 | -95.0 | 0.01 | 109.09 | 0 | 0.07 | 104.73 | -89.86 | 0.05 | -58.33 | 400.0 | 0.01 | 0.0 | -50.0 | 6.49 | -55.63 | 607.79 | -0.13 | 0 | -360.0 | -0.13 | -62.5 | -116.67 | 0.12 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -1.54 | -1640.0 | 0.0 | 0.06 | 113.33 | 0.0 | -0.32 | 20.0 | 0.0 | -0.11 | -266.67 | 0.0 | -1.48 | -322.86 | 0.0 | 0.12 | 71.43 | 0.0 | 0.01 | 200.0 | 0.0 | 14.63 | 8.71 | 0.0 | 0 | 100.0 | 0.0 | -0.08 | 70.37 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | -3850.00 | 0 | 0.0 |
| 20Q2 (3) | 0.1 | -77.78 | 0.0 | -0.45 | 4.26 | 0.0 | -0.4 | -273.91 | 0.0 | -0.03 | -200.0 | 0.0 | -0.35 | -1650.0 | 0.0 | 0.07 | -53.33 | 0.0 | -0.01 | 0 | 0.0 | 13.46 | -30.0 | 0.0 | -0.22 | -266.67 | 0.0 | -0.27 | -800.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.45 | 0.0 | 0.0 | -0.47 | -295.83 | 0.0 | 0.23 | 15.0 | 0.0 | -0.01 | 0 | 0.0 | -0.02 | -102.9 | 0.0 | 0.15 | 1400.0 | 0.0 | 0 | -100.0 | 0.0 | 19.23 | 1996.15 | 0.0 | -0.06 | -220.0 | 0.0 | -0.03 | 50.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 500.00 | -33.33 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 750.00 | 0.0 | 0.0 |
