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) | -0.86 | 0 | -1.14 | 0 | 2.02 | 0 | 0.41 | 241.67 | -2.0 | 0 | 0.17 | -26.09 | 0 | 0 | 2.21 | 15.86 | -2.55 | 0 | -1.97 | 0 | 0.93 | -13.89 | 0.02 | 0 | 0.00 | 0 |
| 2022 (9) | 1.53 | 0 | -0.19 | 0 | -0.5 | 0 | 0.12 | 0 | 1.34 | 0 | 0.23 | -47.73 | 0 | 0 | 1.91 | -42.23 | -2.06 | 0 | -2.03 | 0 | 1.08 | -16.92 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -1.36 | 0 | 0.58 | 0 | -0.32 | 0 | -0.32 | 0 | -0.78 | 0 | 0.44 | -94.31 | 0 | 0 | 3.30 | -96.01 | -1.58 | 0 | -0.91 | 0 | 1.3 | -11.56 | 0.01 | 0.0 | -340.00 | 0 |
| 2020 (7) | -0.17 | 0 | -5.41 | 0 | 5.19 | 0 | 0.03 | 0 | -5.58 | 0 | 7.73 | 339.2 | 0 | 0 | 82.76 | 377.76 | -3.58 | 0 | -1.66 | 0 | 1.47 | 1.38 | 0.01 | -75.0 | 0.00 | 0 |
| 2019 (6) | -0.15 | 0 | -1.85 | 0 | -0.63 | 0 | -0.06 | 0 | -2.0 | 0 | 1.76 | 57.14 | -0.01 | 0 | 17.32 | 77.56 | -3.3 | 0 | -3.32 | 0 | 1.45 | 16.94 | 0.04 | -71.43 | 0.00 | 0 |
| 2018 (5) | -0.2 | 0 | 0.85 | 0 | 0.7 | -30.69 | 0.2 | -79.8 | 0.65 | -64.09 | 1.12 | -39.46 | 0 | 0 | 9.76 | -31.5 | -2.55 | 0 | -0.91 | 0 | 1.24 | 16.98 | 0.14 | -6.67 | -42.55 | 0 |
| 2017 (4) | 4.63 | 0 | -2.82 | 0 | 1.01 | 0 | 0.99 | -41.42 | 1.81 | 0 | 1.85 | 670.83 | -0.04 | 0 | 14.24 | 498.15 | 0.36 | 0 | 0.5 | 0 | 1.06 | -27.4 | 0.15 | 15.38 | 270.76 | 0 |
| 2016 (3) | -1.2 | 0 | 0.6 | 0 | -0.5 | 0 | 1.69 | 172.58 | -0.6 | 0 | 0.24 | -83.78 | 0.12 | -52.0 | 2.38 | -45.82 | -4.88 | 0 | -6.02 | 0 | 1.46 | -19.34 | 0.13 | 30.0 | 0.00 | 0 |
| 2015 (2) | 0.11 | 0 | -0.77 | 0 | 0.75 | -21.88 | 0.62 | 0 | -0.66 | 0 | 1.48 | -45.39 | 0.25 | 0 | 4.39 | -44.45 | -3.83 | 0 | -4.56 | 0 | 1.81 | 9.04 | 0.1 | 66.67 | 0.00 | 0 |
| 2014 (1) | -7.1 | 0 | -4.29 | 0 | 0.96 | 0 | -1.19 | 0 | -11.39 | 0 | 2.71 | 330.16 | -0.51 | 0 | 7.91 | 425.33 | -6.69 | 0 | -7.03 | 0 | 1.66 | -9.29 | 0.06 | 500.0 | 0.00 | 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) | 0.01 | 105.56 | 116.67 | -0.09 | -131.03 | -80.0 | -0.89 | -369.7 | -311.9 | 0.02 | -33.33 | 200.0 | -0.08 | -172.73 | 27.27 | 0.08 | 300.0 | 33.33 | 0 | 0 | 0 | 5.48 | 321.92 | 63.47 | -0.69 | -9.52 | -7.81 | -0.6 | -30.43 | -50.0 | 0.22 | -4.35 | 4.76 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.18 | 41.94 | 21.74 | 0.29 | -32.56 | 866.67 | 0.33 | 43.48 | 512.5 | 0.03 | 150.0 | -62.5 | 0.11 | -8.33 | 155.0 | 0.02 | -71.43 | -77.78 | 0 | 0 | 100.0 | 1.30 | -71.99 | -70.42 | -0.63 | 13.7 | 5.97 | -0.46 | -27.78 | 20.69 | 0.23 | 0.0 | -4.17 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.31 | 55.71 | -338.46 | 0.43 | 577.78 | 141.75 | 0.23 | -54.0 | -80.34 | -0.06 | -150.0 | -125.0 | 0.12 | 115.19 | 113.33 | 0.07 | -12.5 | 250.0 | 0 | 0 | 0 | 4.64 | 4.3 | 377.48 | -0.73 | -23.73 | -14.06 | -0.36 | 42.86 | 0.0 | 0.23 | 0.0 | -8.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.7 | -1066.67 | -233.33 | -0.09 | -80.0 | -125.0 | 0.5 | 19.05 | 350.0 | 0.12 | 700.0 | -64.71 | -0.79 | -618.18 | -216.0 | 0.08 | 33.33 | 166.67 | 0 | 0 | 0 | 4.44 | 32.59 | 283.7 | -0.59 | 7.81 | -37.21 | -0.63 | -57.5 | -133.33 | 0.23 | 9.52 | -4.17 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.06 | 73.91 | -106.52 | -0.05 | -266.67 | 0 | 0.42 | 625.0 | 170.0 | -0.02 | -125.0 | -120.0 | -0.11 | 45.0 | -111.96 | 0.06 | -33.33 | 20.0 | 0 | 100.0 | 0 | 3.35 | -23.65 | 98.44 | -0.64 | 4.48 | -6.67 | -0.4 | 31.03 | 45.95 | 0.21 | -12.5 | -22.22 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.23 | -276.92 | -666.67 | 0.03 | 102.91 | 125.0 | -0.08 | -106.84 | 20.0 | 0.08 | -66.67 | 233.33 | -0.2 | 77.78 | -33.33 | 0.09 | 350.0 | -18.18 | -0.01 | 0 | 0 | 4.39 | 352.2 | 28.91 | -0.67 | -4.69 | -31.37 | -0.58 | -61.11 | 6.45 | 0.24 | -4.0 | -14.29 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.13 | 161.9 | -84.52 | -1.03 | -2475.0 | -2475.0 | 1.17 | 685.0 | 192.5 | 0.24 | -29.41 | 192.31 | -0.9 | -260.0 | -212.5 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 0.97 | -16.18 | -19.9 | -0.64 | -48.84 | -25.49 | -0.36 | -33.33 | 10.0 | 0.25 | 4.17 | -10.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.21 | -122.83 | 64.41 | -0.04 | 0 | 87.1 | -0.2 | 66.67 | -400.0 | 0.34 | 240.0 | 206.25 | -0.25 | -127.17 | 72.22 | 0.03 | -40.0 | -76.92 | 0 | 0 | 0 | 1.16 | -31.43 | -61.24 | -0.43 | 28.33 | -760.0 | -0.27 | 63.51 | -208.0 | 0.24 | -11.11 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 0.92 | 3166.67 | 428.57 | 0 | 100.0 | -100.0 | -0.6 | -500.0 | -445.45 | 0.1 | 266.67 | 900.0 | 0.92 | 713.33 | 33.33 | 0.05 | -54.55 | -58.33 | 0 | 0 | 0 | 1.69 | -50.4 | -48.76 | -0.6 | -17.65 | -160.87 | -0.74 | -19.35 | -317.65 | 0.27 | -3.57 | -15.62 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.03 | -103.57 | 95.16 | -0.12 | -200.0 | -1100.0 | -0.1 | -125.0 | -66.67 | -0.06 | 76.92 | -400.0 | -0.15 | -118.75 | 76.19 | 0.11 | 175.0 | 266.67 | 0 | 0 | 0 | 3.41 | 180.96 | 213.31 | -0.51 | 0.0 | 7.27 | -0.62 | -55.0 | 53.38 | 0.28 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.84 | 242.37 | 500.0 | -0.04 | 87.1 | 42.86 | 0.4 | 1100.0 | 500.0 | -0.26 | 18.75 | -766.67 | 0.8 | 188.89 | 1042.86 | 0.04 | -69.23 | -73.33 | 0 | 0 | 0 | 1.21 | -59.44 | -78.99 | -0.51 | -920.0 | 32.89 | -0.4 | -260.0 | -122.22 | 0.28 | -6.67 | -20.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -0.59 | -110.71 | -25.53 | -0.31 | -131.96 | -132.98 | -0.04 | 63.64 | 60.0 | -0.32 | -3300.0 | -633.33 | -0.9 | -230.43 | -291.49 | 0.13 | 8.33 | 1200.0 | 0 | 0 | 0 | 2.99 | -9.35 | 742.76 | -0.05 | 78.26 | 94.79 | 0.25 | -26.47 | 148.08 | 0.3 | -6.25 | -18.92 | 0 | 0 | 0 | -107.27 | -152.86 | 0 |
| 21Q3 (8) | -0.28 | 54.84 | 12.5 | 0.97 | 9800.0 | 115.67 | -0.11 | -83.33 | -101.89 | 0.01 | -50.0 | 150.0 | 0.69 | 209.52 | 110.6 | 0.12 | 300.0 | -98.41 | 0 | 0 | 0 | 3.30 | 203.3 | -99.04 | -0.23 | 58.18 | 74.16 | 0.34 | 125.56 | 112.5 | 0.32 | 0.0 | -13.51 | 0 | 0 | 0 | -42.42 | 0 | 29.73 |
| 21Q2 (7) | -0.62 | -542.86 | -55.0 | -0.01 | 85.71 | 75.0 | -0.06 | 40.0 | 85.71 | 0.02 | 166.67 | 100.0 | -0.63 | -1000.0 | -43.18 | 0.03 | -80.0 | -25.0 | 0 | 0 | 0 | 1.09 | -81.16 | -43.75 | -0.55 | 27.63 | 38.2 | -1.33 | -638.89 | -343.33 | 0.32 | -8.57 | -13.51 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (6) | 0.14 | 129.79 | -86.27 | -0.07 | -107.45 | 36.36 | -0.1 | 0.0 | 9.09 | -0.03 | -150.0 | -50.0 | 0.07 | -85.11 | -92.31 | 0.15 | 1400.0 | 87.5 | 0 | 0 | 0 | 5.77 | 1526.92 | 60.82 | -0.76 | 20.83 | 8.43 | -0.18 | 65.38 | 82.18 | 0.35 | -5.41 | -5.41 | 0 | 0 | 0 | 82.35 | 0 | 0 |
| 20Q4 (5) | -0.47 | -46.88 | 35.62 | 0.94 | 115.19 | 527.27 | -0.1 | -101.72 | 67.74 | 0.06 | 400.0 | -40.0 | 0.47 | 107.22 | 149.47 | 0.01 | -99.87 | -94.12 | 0 | 0 | 0 | 0.35 | -99.9 | -93.22 | -0.96 | -7.87 | -20.0 | -0.52 | -425.0 | 42.86 | 0.37 | 0.0 | 2.78 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.32 | 20.0 | 0.0 | -6.19 | -15375.0 | 0.0 | 5.81 | 1483.33 | 0.0 | -0.02 | -300.0 | 0.0 | -6.51 | -1379.55 | 0.0 | 7.57 | 18825.0 | 0.0 | 0 | 0 | 0.0 | 342.53 | 17626.13 | 0.0 | -0.89 | 0.0 | 0.0 | 0.16 | 153.33 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | -60.38 | 89.43 | 0.0 |
| 20Q2 (3) | -0.4 | -139.22 | 0.0 | -0.04 | 63.64 | 0.0 | -0.42 | -281.82 | 0.0 | 0.01 | 150.0 | 0.0 | -0.44 | -148.35 | 0.0 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.93 | -46.14 | 0.0 | -0.89 | -7.23 | 0.0 | -0.3 | 70.3 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | -571.43 | 0 | 0.0 |
| 20Q1 (2) | 1.02 | 239.73 | 0.0 | -0.11 | 50.0 | 0.0 | -0.11 | 64.52 | 0.0 | -0.02 | -120.0 | 0.0 | 0.91 | 195.79 | 0.0 | 0.08 | -52.94 | 0.0 | 0 | 0 | 0.0 | 3.59 | -31.42 | 0.0 | -0.83 | -3.75 | 0.0 | -1.01 | -10.99 | 0.0 | 0.37 | 2.78 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.73 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.23 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
