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) | 0.81 | -39.55 | -1.44 | 0 | -0.16 | 0 | -0.11 | 0 | -0.63 | 0 | 0.95 | 115.91 | 0 | 0 | 9.13 | 99.51 | -0.46 | 0 | 0.15 | -73.21 | 1.0 | 42.86 | 0.02 | 100.0 | 69.23 | -34.39 |
| 2022 (9) | 1.34 | 135.09 | -4.5 | 0 | 3.04 | 220.0 | 0.05 | -44.44 | -3.16 | 0 | 0.44 | -24.14 | 0 | 0 | 4.58 | -15.06 | 0.04 | 0.0 | 0.56 | 27.27 | 0.7 | 79.49 | 0.01 | 0 | 105.51 | 53.64 |
| 2021 (8) | 0.57 | 338.46 | -1.04 | 0 | 0.95 | 227.59 | 0.09 | 0 | -0.47 | 0 | 0.58 | 11.54 | 0 | 0 | 5.39 | -27.33 | 0.04 | 0 | 0.44 | 144.44 | 0.39 | 21.88 | 0 | 0 | 68.67 | 164.13 |
| 2020 (7) | 0.13 | -89.26 | -0.15 | 0 | 0.29 | 0 | -0.07 | 0 | -0.02 | 0 | 0.52 | -31.58 | 0 | 0 | 7.42 | -37.04 | -0.13 | 0 | 0.18 | 800.0 | 0.32 | 10.34 | 0 | 0 | 26.00 | -93.34 |
| 2019 (6) | 1.21 | 68.06 | -0.54 | 0 | 0 | 0 | 0.03 | 0.0 | 0.67 | 272.22 | 0.76 | 406.67 | 0 | 0 | 11.78 | 425.52 | -0.48 | 0 | 0.02 | 0 | 0.29 | 16.0 | 0 | 0 | 390.32 | 0 |
| 2018 (5) | 0.72 | 0 | -0.54 | 0 | 0.22 | -75.56 | 0.03 | 200.0 | 0.18 | 0 | 0.15 | 87.5 | 0 | 0 | 2.24 | 107.12 | -0.98 | 0 | -0.55 | 0 | 0.25 | 4.17 | 0.01 | 0 | 0.00 | 0 |
| 2017 (4) | -0.82 | 0 | -0.7 | 0 | 0.9 | 0 | 0.01 | 0 | -1.52 | 0 | 0.08 | 14.29 | 0 | 0 | 1.08 | 17.69 | -0.29 | 0 | 0.12 | 0 | 0.24 | -59.32 | 0 | 0 | -227.78 | 0 |
| 2016 (3) | 0.08 | -70.37 | -0.45 | 0 | -0.11 | 0 | -0.02 | 0 | -0.37 | 0 | 0.07 | -53.33 | 0 | 0 | 0.92 | -55.54 | -0.9 | 0 | -1.76 | 0 | 0.59 | -27.16 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.27 | 0 | 3.09 | 0 | -1.64 | 0 | 0.05 | -16.67 | 3.36 | 0 | 0.15 | -37.5 | 0 | 0 | 2.07 | -32.33 | -1.6 | 0 | -0.48 | 0 | 0.81 | -2.41 | 0.01 | 0.0 | 79.41 | 0 |
| 2014 (1) | -0.71 | 0 | -0.92 | 0 | -0.04 | 0 | 0.06 | 0 | -1.63 | 0 | 0.24 | 60.0 | 0 | 0 | 3.06 | 167.21 | -2.39 | 0 | -2.04 | 0 | 0.83 | 7.79 | 0.01 | 0.0 | 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) | 0.69 | -21.59 | 1480.0 | -0.91 | -121.95 | -145.95 | -0.38 | -72.73 | -280.95 | 0.04 | 0.0 | 300.0 | -0.22 | -146.81 | 47.62 | 0.21 | 61.54 | -34.38 | 0 | 0 | 0 | 7.89 | 75.51 | -39.8 | -0.06 | 0.0 | 57.14 | 0.06 | 100.0 | 0.0 | 0.24 | 0.0 | -7.69 | 0 | 0 | -100.0 | 230.00 | -29.43 | 1618.0 |
| 24Q2 (19) | 0.88 | 17.33 | 617.65 | -0.41 | 67.72 | -583.33 | -0.22 | -2100.0 | -46.67 | 0.04 | 0 | 100.0 | 0.47 | 190.38 | 304.35 | 0.13 | -87.25 | 18.18 | 0 | 0 | 0 | 4.50 | -85.71 | -5.13 | -0.06 | 14.29 | -50.0 | 0.03 | -25.0 | -57.14 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 325.93 | 21.68 | 713.51 |
| 24Q1 (18) | 0.75 | 412.5 | -40.48 | -1.27 | -1714.29 | -33.68 | -0.01 | -103.12 | 98.11 | 0 | 100.0 | 100.0 | -0.52 | -67.74 | -267.74 | 1.02 | 183.33 | 500.0 | 0 | 0 | 0 | 31.48 | 183.33 | 344.44 | -0.07 | 50.0 | 46.15 | 0.04 | 500.0 | 100.0 | 0.24 | -7.69 | 0.0 | 0 | -100.0 | 0 | 267.86 | 390.18 | -44.73 |
| 23Q4 (17) | -0.24 | -380.0 | -168.57 | -0.07 | 81.08 | 98.27 | 0.32 | 52.38 | -91.84 | -0.06 | -700.0 | -400.0 | -0.31 | 26.19 | 91.6 | 0.36 | 12.5 | 146.75 | 0 | 0 | 0 | 11.11 | -15.28 | 142.28 | -0.14 | 0.0 | -182.35 | -0.01 | -116.67 | -103.85 | 0.26 | 0.0 | 23.81 | 0.01 | 0.0 | 0 | -92.31 | -509.23 | -223.96 |
| 23Q3 (16) | -0.05 | 70.59 | -108.2 | -0.37 | -516.67 | 70.16 | 0.21 | 240.0 | 250.0 | 0.01 | -50.0 | 200.0 | -0.42 | -82.61 | 33.33 | 0.32 | 190.91 | -70.09 | 0 | 0 | 0 | 13.11 | 176.6 | -69.85 | -0.14 | -250.0 | -55.56 | 0.06 | -14.29 | -40.0 | 0.26 | 4.0 | 36.84 | 0.01 | 0 | 0 | -15.15 | 71.48 | -107.2 |
| 23Q2 (15) | -0.17 | -113.49 | -139.53 | -0.06 | 93.68 | -107.23 | -0.15 | 71.7 | 76.56 | 0.02 | 125.0 | 0 | -0.23 | -174.19 | -118.25 | 0.11 | -35.29 | 37.5 | 0 | 0 | 0 | 4.74 | -33.06 | 13.79 | -0.04 | 69.23 | 20.0 | 0.07 | 250.0 | 40.0 | 0.25 | 4.17 | 47.06 | 0 | 0 | 0 | -53.12 | -110.96 | -127.18 |
| 23Q1 (14) | 1.26 | 260.0 | 2620.0 | -0.95 | 76.49 | -1483.33 | -0.53 | -113.52 | -70.97 | -0.08 | -500.0 | -300.0 | 0.31 | 108.4 | 381.82 | 0.17 | 122.08 | 183.33 | 0 | 0 | 0 | 7.08 | 126.95 | 172.71 | -0.13 | -176.47 | 0 | 0.02 | -92.31 | -85.71 | 0.24 | 14.29 | 100.0 | 0 | 0 | 0 | 484.62 | 550.77 | 2620.0 |
| 22Q4 (13) | 0.35 | -42.62 | -18.6 | -4.04 | -225.81 | -1516.0 | 3.92 | 6433.33 | 1533.33 | 0.02 | 300.0 | 0.0 | -3.69 | -485.71 | -2150.0 | -0.77 | -171.96 | -485.0 | 0 | 0 | 0 | -26.28 | -160.42 | -496.83 | 0.17 | 288.89 | 325.0 | 0.26 | 160.0 | 100.0 | 0.21 | 10.53 | 90.91 | 0 | 0 | 0 | 74.47 | -64.6 | -58.44 |
| 22Q3 (12) | 0.61 | 41.86 | 15.09 | -1.24 | -249.4 | -726.67 | 0.06 | 109.38 | -80.0 | -0.01 | 0 | -150.0 | -0.63 | -150.0 | -265.79 | 1.07 | 1237.5 | 494.44 | 0 | 0 | 0 | 43.50 | 943.9 | 639.43 | -0.09 | -80.0 | -190.0 | 0.1 | 100.0 | -50.0 | 0.19 | 11.76 | 90.0 | 0 | 0 | 0 | 210.34 | 7.62 | 19.06 |
| 22Q2 (11) | 0.43 | 960.0 | 234.38 | 0.83 | 1483.33 | 0 | -0.64 | -106.45 | -288.24 | 0 | -100.0 | 100.0 | 1.26 | 1245.45 | 493.75 | 0.08 | 33.33 | -42.86 | 0 | 0 | 0 | 4.17 | 60.42 | -9.23 | -0.05 | 0 | -350.0 | 0.05 | -64.29 | -68.75 | 0.17 | 41.67 | 70.0 | 0 | 0 | 0 | 195.45 | 1116.36 | 258.81 |
| 22Q1 (10) | -0.05 | -111.63 | 37.5 | -0.06 | 76.0 | 90.77 | -0.31 | -229.17 | -542.86 | 0.04 | 100.0 | -33.33 | -0.11 | -161.11 | 84.93 | 0.06 | -70.0 | 20.0 | 0 | 0 | 0 | 2.60 | -60.78 | -14.81 | 0 | -100.0 | 100.0 | 0.14 | 7.69 | 333.33 | 0.12 | 9.09 | 50.0 | 0 | 0 | 0 | -19.23 | -110.73 | 95.19 |
| 21Q4 (9) | 0.43 | -18.87 | 4400.0 | -0.25 | -66.67 | -256.25 | 0.24 | -20.0 | -20.0 | 0.02 | 0.0 | 140.0 | 0.18 | -52.63 | 20.0 | 0.2 | 11.11 | -41.18 | 0 | 0 | 0 | 6.62 | 12.58 | -64.55 | 0.04 | -60.0 | 133.33 | 0.13 | -35.0 | 143.33 | 0.11 | 10.0 | 37.5 | 0 | 0 | 0 | 179.17 | 1.42 | 0 |
| 21Q3 (8) | 0.53 | 265.62 | 96.3 | -0.15 | 0 | 6.25 | 0.3 | -11.76 | 400.0 | 0.02 | 300.0 | 200.0 | 0.38 | 218.75 | 245.45 | 0.18 | 28.57 | 50.0 | 0 | 0 | 0 | 5.88 | 28.15 | -1.47 | 0.1 | 400.0 | 242.86 | 0.2 | 25.0 | 566.67 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 176.67 | 243.54 | -28.02 |
| 21Q2 (7) | -0.32 | -300.0 | -164.0 | 0 | 100.0 | 100.0 | 0.34 | 385.71 | 3500.0 | -0.01 | -116.67 | -133.33 | -0.32 | 56.16 | -313.33 | 0.14 | 180.0 | 366.67 | 0 | 0 | 0 | 4.59 | 50.56 | 218.25 | 0.02 | 116.67 | -89.47 | 0.16 | 366.67 | -68.0 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | -123.08 | 69.23 | -242.77 |
| 21Q1 (6) | -0.08 | -700.0 | 87.3 | -0.65 | -506.25 | -425.0 | 0.07 | -76.67 | -22.22 | 0.06 | 220.0 | 400.0 | -0.73 | -586.67 | -69.77 | 0.05 | -85.29 | 66.67 | 0 | 0 | 0 | 3.05 | -83.68 | 11.79 | -0.12 | 0.0 | 7.69 | -0.06 | 80.0 | -50.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -400.00 | 0 | 74.6 |
| 20Q4 (5) | -0.01 | -103.7 | -101.54 | 0.16 | 200.0 | 139.02 | 0.3 | 400.0 | -25.0 | -0.05 | -150.0 | -600.0 | 0.15 | 36.36 | -37.5 | 0.34 | 183.33 | 70.0 | 0 | 0 | 0 | 18.68 | 212.91 | 45.71 | -0.12 | -71.43 | -140.0 | -0.3 | -1100.0 | -1400.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.27 | -46.0 | 0.0 | -0.16 | 54.29 | 0.0 | -0.1 | -900.0 | 0.0 | -0.02 | -166.67 | 0.0 | 0.11 | -26.67 | 0.0 | 0.12 | 300.0 | 0.0 | 0 | 0 | 0.0 | 5.97 | 313.93 | 0.0 | -0.07 | -136.84 | 0.0 | 0.03 | -94.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 245.45 | 184.73 | 0.0 |
| 20Q2 (3) | 0.5 | 179.37 | 0.0 | -0.35 | -275.0 | 0.0 | -0.01 | -111.11 | 0.0 | 0.03 | 250.0 | 0.0 | 0.15 | 134.88 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.44 | -47.12 | 0.0 | 0.19 | 246.15 | 0.0 | 0.5 | 1350.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 86.21 | 105.47 | 0.0 |
| 20Q1 (2) | -0.63 | -196.92 | 0.0 | 0.2 | 148.78 | 0.0 | 0.09 | -77.5 | 0.0 | -0.02 | -300.0 | 0.0 | -0.43 | -279.17 | 0.0 | 0.03 | -85.0 | 0.0 | 0 | 0 | 0.0 | 2.73 | -78.73 | 0.0 | -0.13 | -160.0 | 0.0 | -0.04 | -100.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | -1575.00 | -269.62 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.82 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 928.57 | 0.0 | 0.0 |
