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) | 1.77 | 883.33 | 1.71 | 0 | -0.85 | 0 | -0.11 | 0 | 3.48 | 0 | 0.76 | 16.92 | 0 | 0 | 5.42 | 65.33 | -1.95 | 0 | -1.2 | 0 | 0.71 | 4.41 | 0.06 | 20.0 | 0.00 | 0 |
| 2022 (9) | 0.18 | 0 | -0.7 | 0 | -0.65 | 0 | 0.42 | 740.0 | -0.52 | 0 | 0.65 | -59.63 | 0 | 0 | 3.28 | -67.78 | 0.08 | 0 | 0.33 | 0 | 0.68 | 44.68 | 0.05 | 66.67 | 16.98 | 0 |
| 2021 (8) | -0.97 | 0 | -1.35 | 0 | 0.74 | 0 | 0.05 | -97.62 | -2.32 | 0 | 1.61 | -43.71 | 0 | 0 | 10.18 | -49.19 | -0.54 | 0 | -0.4 | 0 | 0.47 | -17.54 | 0.03 | 50.0 | -970.00 | 0 |
| 2020 (7) | -0.32 | 0 | 0.77 | 0 | -0.07 | 0 | 2.1 | 20900.0 | 0.45 | 0 | 2.86 | 55.43 | 0.03 | 0 | 20.04 | 71.66 | -0.47 | 0 | 0.74 | 0 | 0.57 | -24.0 | 0.02 | -33.33 | -24.06 | 0 |
| 2019 (6) | 0.11 | -92.62 | -2.81 | 0 | 2.81 | 0 | 0.01 | -94.44 | -2.7 | 0 | 1.84 | 253.85 | -0.3 | 0 | 11.68 | 318.96 | -1.1 | 0 | -0.7 | 0 | 0.75 | 8.7 | 0.03 | -40.0 | 137.50 | 33.81 |
| 2018 (5) | 1.49 | -31.02 | 0.97 | 0 | -0.58 | 0 | 0.18 | 0 | 2.46 | 26.8 | 0.52 | 79.31 | -0.04 | 0 | 2.79 | 88.54 | 0.23 | 0 | 0.71 | 0 | 0.69 | -14.81 | 0.05 | -28.57 | 102.76 | -96.67 |
| 2017 (4) | 2.16 | 0 | -0.22 | 0 | -1.95 | 0 | -0.13 | 0 | 1.94 | 0 | 0.29 | -23.68 | 0 | 0 | 1.48 | -22.28 | -0.83 | 0 | -0.81 | 0 | 0.81 | -14.74 | 0.07 | -12.5 | 3085.71 | 0 |
| 2016 (3) | -0.63 | 0 | -0.44 | 0 | -0.93 | 0 | -0.59 | 0 | -1.07 | 0 | 0.38 | -48.65 | 0 | 0 | 1.90 | -48.91 | 0.1 | 0 | 0.98 | 0 | 0.95 | -1.04 | 0.08 | -11.11 | -31.34 | 0 |
| 2015 (2) | 0.71 | 115.15 | 1.52 | 0 | -0.61 | 0 | -0.36 | 0 | 2.23 | 0 | 0.74 | 19.35 | 0 | 0 | 3.72 | 24.52 | -0.71 | 0 | -0.59 | 0 | 0.96 | -7.69 | 0.09 | -25.0 | 154.35 | 274.18 |
| 2014 (1) | 0.33 | -79.38 | -1.92 | 0 | 0.04 | 0 | 0.45 | 0 | -1.59 | 0 | 0.62 | -27.06 | -2.76 | 0 | 2.99 | 2.52 | -0.63 | 0 | -0.36 | 0 | 1.04 | -9.57 | 0.12 | -42.86 | 41.25 | -98.45 |
| 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) | 0.54 | 460.0 | 590.91 | -0.11 | -83.33 | 42.11 | -0.48 | -585.71 | -17.07 | 0.18 | 550.0 | 194.74 | 0.43 | 304.76 | 243.33 | 0.08 | -42.86 | -52.94 | 0 | 0 | 0 | 2.26 | -35.27 | -51.35 | -0.48 | -33.33 | 15.79 | -0.61 | -221.05 | -90.62 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.15 | -314.29 | -118.99 | -0.06 | 71.43 | -102.49 | -0.07 | 58.82 | 50.0 | -0.04 | 63.64 | -126.67 | -0.21 | -50.0 | -106.56 | 0.14 | -33.33 | 180.0 | 0 | 0 | 0 | 3.49 | -45.47 | 140.2 | -0.36 | 29.41 | 35.71 | -0.19 | 44.12 | -173.08 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 0.07 | -65.0 | -92.13 | -0.21 | 51.16 | -200.0 | -0.17 | 15.0 | -70.0 | -0.11 | -134.38 | 73.17 | -0.14 | 39.13 | -117.07 | 0.21 | -56.25 | 200.0 | 0 | 0 | 0 | 6.40 | -57.72 | 242.99 | -0.51 | 3.77 | -82.14 | -0.34 | 59.04 | -9.68 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.2 | 281.82 | 0 | -0.43 | -126.32 | -258.33 | -0.2 | 51.22 | -350.0 | 0.32 | 268.42 | 203.23 | -0.23 | 23.33 | -91.67 | 0.48 | 182.35 | 300.0 | 0 | 0 | 0 | 15.14 | 226.0 | 609.15 | -0.53 | 7.02 | -255.88 | -0.83 | -159.38 | -159.38 | 0.18 | 5.88 | 0.0 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.11 | -113.92 | 0 | -0.19 | -107.88 | -72.73 | -0.41 | -192.86 | -2.5 | -0.19 | -226.67 | -186.36 | -0.3 | -109.38 | -172.73 | 0.17 | 240.0 | 30.77 | 0 | 0 | 0 | 4.64 | 219.56 | 108.66 | -0.57 | -1.79 | -347.83 | -0.32 | -223.08 | -144.44 | 0.17 | -5.56 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | 0 |
| 23Q2 (15) | 0.79 | -11.24 | 58.0 | 2.41 | 3542.86 | 1621.43 | -0.14 | -40.0 | 92.27 | 0.15 | 136.59 | 1600.0 | 3.2 | 290.24 | 400.0 | 0.05 | -28.57 | -76.19 | 0 | 0 | -100.0 | 1.45 | -22.13 | -66.5 | -0.56 | -100.0 | -330.77 | 0.26 | 183.87 | 30.0 | 0.18 | 0.0 | 5.88 | 0.02 | 0.0 | 100.0 | 171.74 | 0 | 30.52 |
| 23Q1 (14) | 0.89 | 0 | 369.7 | -0.07 | 41.67 | 88.33 | -0.1 | -225.0 | -106.76 | -0.41 | -32.26 | -177.36 | 0.82 | 783.33 | 188.17 | 0.07 | -41.67 | -65.0 | 0 | 0 | 100.0 | 1.87 | -12.58 | -67.24 | -0.28 | -182.35 | 22.22 | -0.31 | 3.12 | -14.81 | 0.18 | 0.0 | 12.5 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0 | 0 | 100.0 | -0.12 | -9.09 | 0.0 | 0.08 | 120.0 | -93.28 | -0.31 | -240.91 | -29.17 | -0.12 | -9.09 | 85.71 | 0.12 | -7.69 | -53.85 | 0 | 0 | 0 | 2.14 | -4.08 | -68.96 | 0.34 | 47.83 | 261.9 | -0.32 | -144.44 | -28.0 | 0.18 | 5.88 | 20.0 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0 | -100.0 | 100.0 | -0.11 | -178.57 | 75.0 | -0.4 | 77.9 | 27.27 | 0.22 | 2300.0 | -15.38 | -0.11 | -117.19 | 85.14 | 0.13 | -38.1 | -76.36 | 0 | -100.0 | 0 | 2.23 | -48.7 | -83.2 | 0.23 | 276.92 | 221.05 | 0.72 | 260.0 | 1128.57 | 0.17 | 0.0 | 54.55 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (11) | 0.5 | 251.52 | 221.95 | 0.14 | 123.33 | 118.67 | -1.81 | -222.3 | -746.43 | -0.01 | -101.89 | -114.29 | 0.64 | 168.82 | 155.17 | 0.21 | 5.0 | -65.57 | 0.4 | 200.0 | 0 | 4.34 | -23.85 | -67.21 | -0.13 | 63.89 | -333.33 | 0.2 | 174.07 | 2100.0 | 0.17 | 6.25 | 70.0 | 0.01 | 0.0 | 0.0 | 131.58 | 0 | 132.09 |
| 22Q1 (10) | -0.33 | 54.17 | -171.74 | -0.6 | -400.0 | -1100.0 | 1.48 | 24.37 | 922.22 | 0.53 | 320.83 | 1425.0 | -0.93 | -10.71 | -326.83 | 0.2 | -23.08 | 5.26 | -0.4 | 0 | 0 | 5.70 | -17.16 | -1.93 | -0.36 | -71.43 | -200.0 | -0.27 | -8.0 | -285.71 | 0.16 | 6.67 | 45.45 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | -0.72 | -140.0 | -213.04 | -0.12 | 72.73 | -103.47 | 1.19 | 316.36 | 143.59 | -0.24 | -192.31 | 59.32 | -0.84 | -13.51 | -126.01 | 0.26 | -52.73 | -64.38 | 0 | 0 | -100.0 | 6.88 | -48.1 | -62.22 | -0.21 | -10.53 | -1150.0 | -0.25 | -257.14 | -600.0 | 0.15 | 36.36 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (8) | -0.3 | 26.83 | 3.23 | -0.44 | 41.33 | 69.01 | -0.55 | -296.43 | -131.43 | 0.26 | 271.43 | -87.0 | -0.74 | 36.21 | 57.23 | 0.55 | -9.84 | -32.93 | 0 | 0 | 0 | 13.25 | 0.16 | -53.78 | -0.19 | -533.33 | -311.11 | -0.07 | -600.0 | -106.09 | 0.11 | 10.0 | -15.38 | 0.01 | 0.0 | 0.0 | -600.00 | -46.34 | -2396.77 |
| 21Q2 (7) | -0.41 | -189.13 | -278.26 | -0.75 | -1400.0 | -33.93 | 0.28 | 255.56 | -30.0 | 0.07 | 275.0 | -91.57 | -1.16 | -382.93 | -251.52 | 0.61 | 221.05 | -21.79 | 0 | 0 | 0 | 13.23 | 127.73 | -21.79 | -0.03 | 75.0 | -400.0 | -0.01 | 85.71 | -107.69 | 0.1 | -9.09 | -37.5 | 0.01 | 0.0 | 0.0 | -410.00 | -144.57 | -634.78 |
| 21Q1 (6) | 0.46 | 300.0 | 2400.0 | -0.05 | -101.45 | 93.06 | -0.18 | 93.41 | -134.62 | -0.04 | 93.22 | 71.43 | 0.41 | -87.31 | 155.41 | 0.19 | -73.97 | -63.46 | 0 | -100.0 | 0 | 5.81 | -68.08 | -68.82 | -0.12 | -700.0 | 79.66 | -0.07 | -240.0 | 88.14 | 0.11 | -8.33 | -31.25 | 0.01 | 0.0 | 0 | 920.00 | 820.0 | 0 |
| 20Q4 (5) | -0.23 | 25.81 | -1050.0 | 3.46 | 343.66 | 981.25 | -2.73 | -256.0 | -526.56 | -0.59 | -129.5 | -1080.0 | 3.23 | 286.71 | 976.67 | 0.73 | -10.98 | 1360.0 | 0.03 | 0 | 110.0 | 18.20 | -36.51 | 1425.54 | 0.02 | -77.78 | 115.38 | 0.05 | -95.65 | 111.63 | 0.12 | -7.69 | -29.41 | 0.01 | 0.0 | 0.0 | -127.78 | -431.72 | 0 |
| 20Q3 (4) | -0.31 | -234.78 | 0.0 | -1.42 | -153.57 | 0.0 | 1.75 | 337.5 | 0.0 | 2.0 | 140.96 | 0.0 | -1.73 | -424.24 | 0.0 | 0.82 | 5.13 | 0.0 | 0 | 0 | 0.0 | 28.67 | 69.45 | 0.0 | 0.09 | 800.0 | 0.0 | 1.15 | 784.62 | 0.0 | 0.13 | -18.75 | 0.0 | 0.01 | 0.0 | 0.0 | -24.03 | -131.34 | 0.0 |
| 20Q2 (3) | 0.23 | 1250.0 | 0.0 | -0.56 | 22.22 | 0.0 | 0.4 | -23.08 | 0.0 | 0.83 | 692.86 | 0.0 | -0.33 | 55.41 | 0.0 | 0.78 | 50.0 | 0.0 | 0 | 0 | 0.0 | 16.92 | -9.22 | 0.0 | 0.01 | 101.69 | 0.0 | 0.13 | 122.03 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 76.67 | 0 | 0.0 |
| 20Q1 (2) | -0.02 | 0.0 | 0.0 | -0.72 | -325.0 | 0.0 | 0.52 | -18.75 | 0.0 | -0.14 | -180.0 | 0.0 | -0.74 | -346.67 | 0.0 | 0.52 | 940.0 | 0.0 | 0 | 100.0 | 0.0 | 18.64 | 1461.86 | 0.0 | -0.59 | -353.85 | 0.0 | -0.59 | -37.21 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.02 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
