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) | -0.03 | 0 | -0.93 | 0 | 0.89 | -63.07 | 0.09 | 0 | -0.96 | 0 | 0.58 | 61.11 | 0 | 0 | 6.59 | 69.17 | -0.43 | 0 | -0.7 | 0 | 1.0 | -0.99 | 0.03 | 0.0 | -9.09 | 0 |
| 2022 (9) | -1.2 | 0 | -0.73 | 0 | 2.41 | 0 | -0.45 | 0 | -1.93 | 0 | 0.36 | 5.88 | 0 | 0 | 3.90 | 38.88 | -0.7 | 0 | -0.93 | 0 | 1.01 | -0.98 | 0.03 | 0.0 | -1090.91 | 0 |
| 2021 (8) | 0.99 | 102.04 | -0.33 | 0 | -0.56 | 0 | 0.06 | 0 | 0.66 | -66.33 | 0.34 | -12.82 | 0 | 0 | 2.81 | -19.51 | -0.2 | 0 | 0.02 | -97.33 | 1.02 | -4.67 | 0.03 | 200.0 | 92.52 | 245.55 |
| 2020 (7) | 0.49 | 0 | 1.47 | 0 | -2.02 | 0 | -0.38 | 0 | 1.96 | 0 | 0.39 | 200.0 | 0.93 | 0 | 3.49 | 38.61 | 0.27 | 0 | 0.75 | 0 | 1.07 | 91.07 | 0.01 | -95.65 | 26.78 | 0 |
| 2019 (6) | -0.84 | 0 | -0.06 | 0 | 0.77 | 0 | 0.04 | -91.49 | -0.9 | 0 | 0.13 | -59.38 | 0 | 0 | 2.51 | -35.57 | -1.41 | 0 | -1.77 | 0 | 0.56 | 9.8 | 0.23 | 0.0 | 0.00 | 0 |
| 2018 (5) | 1.98 | 0 | 0.22 | 0 | -2.28 | 0 | 0.47 | 0 | 2.2 | 0 | 0.32 | -17.95 | 0 | 0 | 3.90 | -14.95 | -0.64 | 0 | -1.47 | 0 | 0.51 | 10.87 | 0.23 | 0.0 | 0.00 | 0 |
| 2017 (4) | -0.01 | 0 | -0.41 | 0 | 0.28 | -88.03 | -0.18 | 0 | -0.42 | 0 | 0.39 | -70.0 | 0 | 0 | 4.59 | -75.68 | 0.11 | 0 | 0.02 | 0 | 0.46 | 15.0 | 0.23 | -8.0 | -1.41 | 0 |
| 2016 (3) | -1.29 | 0 | -1.26 | 0 | 2.34 | 129.41 | 0.37 | 0 | -2.55 | 0 | 1.3 | -22.62 | 0 | 0 | 18.87 | -25.31 | -0.78 | 0 | -1.63 | 0 | 0.4 | 5.26 | 0.25 | -10.71 | 0.00 | 0 |
| 2015 (2) | -0.35 | 0 | -1.6 | 0 | 1.02 | 0 | -0.01 | 0 | -1.95 | 0 | 1.68 | 630.43 | 0 | 0 | 25.26 | 1.05 | -1.79 | 0 | -2.11 | 0 | 0.38 | 15.15 | 0.28 | 2700.0 | 0.00 | 0 |
| 2014 (1) | -0.68 | 0 | -5.87 | 0 | -0.88 | 0 | -0.11 | 0 | -6.55 | 0 | 0.23 | -54.9 | 0 | 0 | 25.00 | 9.8 | -2.08 | 0 | -2.07 | 0 | 0.33 | -47.62 | 0.01 | -50.0 | 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) | -0.17 | 41.38 | 0.0 | -0.18 | 14.29 | 33.33 | 0 | -100.0 | -100.0 | -0.23 | -187.5 | -53.33 | -0.35 | 30.0 | 20.45 | 0.59 | 391.67 | 353.85 | 0 | 0 | 0 | 26.22 | 332.67 | 416.38 | -0.78 | -110.81 | -1850.0 | -0.82 | -583.33 | -583.33 | 0.26 | 4.0 | 4.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -0.29 | -107.14 | -480.0 | -0.21 | -200.0 | 30.0 | 0.35 | 6.06 | -33.96 | -0.08 | -166.67 | -200.0 | -0.5 | -138.1 | -42.86 | 0.12 | 20.0 | -36.84 | 0 | 0 | 0 | 6.06 | 20.61 | -39.71 | -0.37 | -12.12 | -76.19 | -0.12 | 14.29 | 53.85 | 0.25 | 0.0 | 4.17 | 0.01 | 0.0 | 0.0 | -207.14 | -77.55 | 0 |
| 24Q1 (18) | -0.14 | -125.45 | 62.16 | -0.07 | 61.11 | 58.82 | 0.33 | 213.79 | -43.1 | -0.03 | -121.43 | -200.0 | -0.21 | -156.76 | 61.11 | 0.1 | -50.0 | 100.0 | 0 | 0 | 0 | 5.03 | -42.46 | 107.04 | -0.33 | -3400.0 | -83.33 | -0.14 | -133.33 | 46.15 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -116.67 | -142.42 | 0 |
| 23Q4 (17) | 0.55 | 423.53 | 2850.0 | -0.18 | 33.33 | 0.0 | -0.29 | -514.29 | -167.44 | 0.14 | 193.33 | 187.5 | 0.37 | 184.09 | 285.0 | 0.2 | 53.85 | 81.82 | 0 | 0 | 0 | 8.73 | 71.99 | 112.78 | 0.01 | 125.0 | 0 | -0.06 | 50.0 | 45.45 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 275.00 | 326.47 | 2162.5 |
| 23Q3 (16) | -0.17 | -240.0 | 43.33 | -0.27 | 10.0 | -285.71 | 0.07 | -86.79 | -82.93 | -0.15 | -287.5 | 53.12 | -0.44 | -25.71 | -18.92 | 0.13 | -31.58 | 333.33 | 0 | 0 | 0 | 5.08 | -49.49 | 345.18 | -0.04 | 80.95 | -100.0 | -0.12 | 53.85 | -100.0 | 0.25 | 4.17 | 0.0 | 0.01 | 0.0 | 0.0 | -121.43 | 0 | 19.05 |
| 23Q2 (15) | -0.05 | 86.49 | 0.0 | -0.3 | -76.47 | -650.0 | 0.53 | -8.62 | 140.91 | 0.08 | 166.67 | -27.27 | -0.35 | 35.19 | -288.89 | 0.19 | 280.0 | 216.67 | 0 | 0 | 0 | 10.05 | 314.18 | 203.26 | -0.21 | -16.67 | 38.24 | -0.26 | 0.0 | 35.0 | 0.24 | -4.0 | -4.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.37 | -1750.0 | 55.42 | -0.17 | 5.56 | 60.47 | 0.58 | 34.88 | -57.04 | 0.03 | 118.75 | 142.86 | -0.54 | -170.0 | 57.14 | 0.05 | -54.55 | -68.75 | 0 | 0 | 0 | 2.43 | -40.86 | -67.99 | -0.18 | 0 | 47.06 | -0.26 | -136.36 | 27.78 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.02 | 93.33 | -104.0 | -0.18 | -157.14 | 14.29 | 0.43 | 4.88 | 2250.0 | -0.16 | 50.0 | -433.33 | -0.2 | 45.95 | -168.97 | 0.11 | 266.67 | -26.67 | 0 | 0 | 0 | 4.10 | 259.83 | -6.14 | 0 | 100.0 | -100.0 | -0.11 | -83.33 | -466.67 | 0.25 | 0.0 | 4.17 | 0.01 | 0.0 | 0.0 | -13.33 | 91.11 | -107.47 |
| 22Q3 (12) | -0.3 | -500.0 | 21.05 | -0.07 | -75.0 | -250.0 | 0.41 | 86.36 | 192.86 | -0.32 | -390.91 | -966.67 | -0.37 | -311.11 | 7.5 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0 | 1.14 | -65.59 | 3.8 | -0.02 | 94.12 | -200.0 | -0.06 | 85.0 | -500.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -150.00 | 0 | 1.32 |
| 22Q2 (11) | -0.05 | 93.98 | -110.87 | -0.04 | 90.7 | 33.33 | 0.22 | -83.7 | 175.86 | 0.11 | 257.14 | 175.0 | -0.09 | 92.86 | -122.5 | 0.06 | -62.5 | -25.0 | 0 | 0 | 0 | 3.31 | -56.28 | 14.78 | -0.34 | 0.0 | -30.77 | -0.4 | -11.11 | 0 | 0.25 | 0.0 | -13.79 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -0.83 | -266.0 | -302.44 | -0.43 | -104.76 | -975.0 | 1.35 | 6850.0 | 437.5 | -0.07 | -133.33 | -187.5 | -1.26 | -534.48 | -440.54 | 0.16 | 6.67 | 100.0 | 0 | 0 | 0 | 7.58 | 73.4 | 202.37 | -0.34 | -3500.0 | -950.0 | -0.36 | -1300.0 | 0 | 0.25 | 4.17 | 4.17 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.5 | 231.58 | 127.27 | -0.21 | -950.0 | -117.07 | -0.02 | -114.29 | 98.43 | -0.03 | 0.0 | 91.43 | 0.29 | 172.5 | -80.0 | 0.15 | 400.0 | -40.0 | 0 | 0 | -100.0 | 4.37 | 297.96 | -37.38 | 0.01 | -50.0 | -90.0 | 0.03 | 400.0 | -95.24 | 0.24 | -4.0 | -11.11 | 0.01 | 0.0 | 0.0 | 178.57 | 217.48 | 638.64 |
| 21Q3 (8) | -0.38 | -182.61 | -135.19 | -0.02 | 66.67 | -118.18 | 0.14 | 148.28 | 111.02 | -0.03 | -175.0 | 82.35 | -0.4 | -200.0 | -133.61 | 0.03 | -62.5 | -75.0 | 0 | 0 | 0 | 1.10 | -61.95 | -55.4 | 0.02 | 107.69 | -80.0 | -0.01 | 0 | -106.67 | 0.25 | -13.79 | -56.9 | 0.01 | 0.0 | 0 | -152.00 | -199.13 | -202.74 |
| 21Q2 (7) | 0.46 | 12.2 | 202.22 | -0.06 | -50.0 | -137.5 | -0.29 | 27.5 | -231.82 | 0.04 | -50.0 | 300.0 | 0.4 | 8.11 | 237.93 | 0.08 | 0.0 | 900.0 | 0 | 0 | 0 | 2.89 | 15.16 | 593.86 | -0.26 | -750.0 | -316.67 | 0 | 0 | -100.0 | 0.29 | 20.83 | 163.64 | 0.01 | 0.0 | 0 | 153.33 | -6.5 | 171.56 |
| 21Q1 (6) | 0.41 | 86.36 | 213.89 | -0.04 | -103.25 | -33.33 | -0.4 | 68.5 | -233.33 | 0.08 | 122.86 | -38.46 | 0.37 | -74.48 | 194.87 | 0.08 | -68.0 | 166.67 | 0 | -100.0 | 0 | 2.51 | -64.09 | -13.9 | 0.04 | -60.0 | 180.0 | 0 | -100.0 | 100.0 | 0.24 | -11.11 | 118.18 | 0.01 | 0.0 | 0 | 164.00 | 578.36 | 0 |
| 20Q4 (5) | 0.22 | -79.63 | 344.44 | 1.23 | 1018.18 | 6050.0 | -1.27 | 0.0 | -1687.5 | -0.35 | -105.88 | -1266.67 | 1.45 | 21.85 | 2171.43 | 0.25 | 108.33 | 525.0 | 0.93 | 0 | 0 | 6.98 | 183.4 | 72.84 | 0.1 | 0.0 | 211.11 | 0.63 | 320.0 | 672.73 | 0.27 | -53.45 | 145.45 | 0.01 | 0 | -80.0 | 24.18 | -83.66 | 113.43 |
| 20Q3 (4) | 1.08 | 340.0 | 0.0 | 0.11 | -31.25 | 0.0 | -1.27 | -677.27 | 0.0 | -0.17 | -1800.0 | 0.0 | 1.19 | 510.34 | 0.0 | 0.12 | 1300.0 | 0.0 | 0 | 0 | 0.0 | 2.46 | 521.36 | 0.0 | 0.1 | -16.67 | 0.0 | 0.15 | 50.0 | 0.0 | 0.58 | 427.27 | 0.0 | 0 | 0 | 0.0 | 147.95 | 169.04 | 0.0 |
| 20Q2 (3) | -0.45 | -25.0 | 0.0 | 0.16 | 633.33 | 0.0 | 0.22 | -26.67 | 0.0 | 0.01 | -92.31 | 0.0 | -0.29 | 25.64 | 0.0 | -0.01 | -133.33 | 0.0 | 0 | 0 | 0.0 | -0.58 | -120.08 | 0.0 | 0.12 | 340.0 | 0.0 | 0.1 | 176.92 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | -214.29 | 0 | 0.0 |
| 20Q1 (2) | -0.36 | -300.0 | 0.0 | -0.03 | -250.0 | 0.0 | 0.3 | 275.0 | 0.0 | 0.13 | 333.33 | 0.0 | -0.39 | -457.14 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 2.91 | -27.91 | 0.0 | -0.05 | 44.44 | 0.0 | -0.13 | -18.18 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -180.00 | 0.0 | 0.0 |
