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 | -0.34 | 0 | 0.64 | -81.97 | 0.01 | -85.71 | -1.2 | 0 | 0.31 | -18.42 | 0.02 | 0 | 4.95 | 4.51 | -1.87 | 0 | -2.02 | 0 | 0.36 | 9.09 | 0.06 | -14.29 | 0.00 | 0 |
| 2022 (9) | -2.39 | 0 | -0.98 | 0 | 3.55 | 83.94 | 0.07 | 0 | -3.37 | 0 | 0.38 | 2.7 | -0.01 | 0 | 4.74 | 3.98 | -0.87 | 0 | -0.9 | 0 | 0.33 | 73.68 | 0.07 | 40.0 | 0.00 | 0 |
| 2021 (8) | -0.59 | 0 | -0.76 | 0 | 1.93 | 0 | -0.13 | 0 | -1.35 | 0 | 0.37 | 1133.33 | 0 | 0 | 4.56 | 604.76 | 0.09 | 0 | 0 | 0 | 0.19 | -13.64 | 0.05 | 25.0 | -245.83 | 0 |
| 2020 (7) | 0.41 | 78.26 | 1.03 | 0 | -1.08 | 0 | -0.06 | 0 | 1.44 | 0 | 0.03 | -75.0 | 0 | 0 | 0.65 | -69.13 | -0.21 | 0 | -0.06 | 0 | 0.22 | -12.0 | 0.04 | -20.0 | 205.00 | 176.3 |
| 2019 (6) | 0.23 | 283.33 | -1.45 | 0 | -0.55 | 0 | 0.07 | 600.0 | -1.22 | 0 | 0.12 | 9.09 | 0 | 0 | 2.09 | 16.14 | 0.02 | -80.0 | 0.01 | -95.45 | 0.25 | 19.05 | 0.05 | -16.67 | 74.19 | 505.91 |
| 2018 (5) | 0.06 | -82.35 | 0.71 | 44.9 | -0.04 | 0 | 0.01 | 0 | 0.77 | -7.23 | 0.11 | -8.33 | 0 | 0 | 1.80 | 4.89 | 0.1 | -52.38 | 0.22 | 46.67 | 0.21 | -4.55 | 0.06 | -25.0 | 12.24 | -83.79 |
| 2017 (4) | 0.34 | -39.29 | 0.49 | 0 | -0.45 | 0 | -0.01 | 0 | 0.83 | 8200.0 | 0.12 | -63.64 | -0.13 | 0 | 1.72 | -60.98 | 0.21 | 0 | 0.15 | 0 | 0.22 | 0.0 | 0.08 | -20.0 | 75.56 | 0 |
| 2016 (3) | 0.56 | 0 | -0.55 | 0 | -0.26 | 0 | 0.28 | 100.0 | 0.01 | 0 | 0.33 | 37.5 | -0.15 | 0 | 4.41 | 45.76 | -0.34 | 0 | -0.57 | 0 | 0.22 | -21.43 | 0.1 | 11.11 | 0.00 | 0 |
| 2015 (2) | -0.07 | 0 | -0.3 | 0 | 0.29 | 31.82 | 0.14 | 0 | -0.37 | 0 | 0.24 | 14.29 | -0.05 | 0 | 3.02 | 18.89 | -0.73 | 0 | -0.9 | 0 | 0.28 | -6.67 | 0.09 | 12.5 | 0.00 | 0 |
| 2014 (1) | 0.23 | -4.17 | -0.2 | 0 | 0.22 | 0 | -0.07 | 0 | 0.03 | -72.73 | 0.21 | 250.0 | 0.03 | 0 | 2.54 | 277.97 | -0.35 | 0 | -0.2 | 0 | 0.3 | 3.45 | 0.08 | 14.29 | 127.78 | 96.99 |
| 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) | 0.1 | 124.39 | -75.0 | -0.03 | -200.0 | 70.0 | 0.01 | 102.63 | 0 | -0.01 | 50.0 | 0 | 0.07 | 118.42 | -76.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.4 | -11.11 | 21.57 | -0.4 | -11.11 | 16.67 | 0.11 | 10.0 | 22.22 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.41 | -115.79 | 56.84 | 0.03 | 113.64 | 160.0 | -0.38 | -123.53 | -155.07 | -0.02 | -300.0 | -200.0 | -0.38 | 7.32 | 62.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.36 | 14.29 | 37.93 | -0.36 | 18.18 | 41.94 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.19 | -272.73 | 55.81 | -0.22 | -46.67 | -340.0 | -0.17 | 67.31 | -136.17 | 0.01 | 0 | 200.0 | -0.41 | -925.0 | 14.58 | 0.02 | -83.33 | -66.67 | 0 | 0 | -100.0 | 2.00 | -74.33 | -47.33 | -0.42 | -7.69 | -7.69 | -0.44 | 20.0 | -18.92 | 0.1 | 11.11 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.11 | -72.5 | 134.38 | -0.15 | -50.0 | 65.12 | -0.52 | 0 | -252.94 | 0 | 0 | 100.0 | -0.04 | -113.33 | 94.67 | 0.12 | 20.0 | 20.0 | 0 | 0 | -100.0 | 7.79 | 41.04 | 33.25 | -0.39 | 23.53 | 9.3 | -0.55 | -14.58 | -34.15 | 0.09 | 0.0 | -25.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.4 | 142.11 | 205.26 | -0.1 | -100.0 | 52.38 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | 0.3 | 130.0 | 150.85 | 0.1 | 150.0 | 433.33 | 0 | 0 | 100.0 | 5.52 | 83.7 | 484.9 | -0.51 | 12.07 | -142.86 | -0.48 | 22.58 | -100.0 | 0.09 | 0.0 | 12.5 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.95 | -120.93 | 31.16 | -0.05 | 0.0 | 68.75 | 0.69 | 46.81 | 7.81 | 0.02 | 300.0 | 0.0 | -1.0 | -108.33 | 35.06 | 0.04 | -33.33 | -75.0 | 0 | -100.0 | 0 | 3.01 | -20.8 | -65.41 | -0.58 | -48.72 | -314.29 | -0.62 | -67.57 | -244.44 | 0.09 | -10.0 | 28.57 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.43 | -34.38 | -38.71 | -0.05 | 88.37 | 72.22 | 0.47 | 38.24 | 51.61 | -0.01 | 0.0 | -133.33 | -0.48 | 36.0 | 2.04 | 0.06 | -40.0 | -62.5 | 0.02 | -50.0 | 0 | 3.80 | -35.06 | -43.75 | -0.39 | 9.3 | -333.33 | -0.37 | 9.76 | -428.57 | 0.1 | -16.67 | 66.67 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.32 | 15.79 | 50.77 | -0.43 | -104.76 | -152.94 | 0.34 | -84.96 | -77.78 | -0.01 | 50.0 | 80.0 | -0.75 | -27.12 | 8.54 | 0.1 | 433.33 | -33.33 | 0.04 | 166.67 | 0 | 5.85 | 507.41 | 4.48 | -0.43 | -104.76 | -637.5 | -0.41 | -70.83 | -1466.67 | 0.12 | 50.0 | 100.0 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | -0.38 | 72.46 | -290.0 | -0.21 | -31.25 | -425.0 | 2.26 | 253.12 | 343.14 | -0.02 | -200.0 | -200.0 | -0.59 | 61.69 | -468.75 | -0.03 | -118.75 | -250.0 | -0.06 | 0 | 0 | -1.44 | -116.51 | -273.68 | -0.21 | -50.0 | -800.0 | -0.24 | -33.33 | -1300.0 | 0.08 | 14.29 | 33.33 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -1.38 | -345.16 | -885.71 | -0.16 | 11.11 | 68.0 | 0.64 | 106.45 | 300.0 | 0.02 | -33.33 | 133.33 | -1.54 | -214.29 | -140.62 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 8.70 | 28.8 | 2.17 | -0.14 | -55.56 | -800.0 | -0.18 | -157.14 | -1000.0 | 0.07 | 16.67 | 75.0 | 0.02 | 0.0 | 100.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.31 | 52.31 | -3000.0 | -0.18 | -5.88 | -260.0 | 0.31 | -79.74 | 55.0 | 0.03 | 160.0 | 160.0 | -0.49 | 40.24 | -716.67 | 0.16 | 6.67 | 300.0 | 0 | 0 | 0 | 6.75 | 20.62 | 92.41 | -0.09 | -212.5 | -80.0 | -0.07 | -333.33 | 0.0 | 0.06 | 0.0 | 100.0 | 0.02 | 100.0 | 100.0 | -3100.00 | -376.92 | 0 |
| 21Q4 (9) | -0.65 | -425.0 | -3350.0 | -0.17 | -325.0 | -325.0 | 1.53 | 200.0 | 254.55 | -0.05 | -350.0 | -66.67 | -0.82 | -612.5 | -4000.0 | 0.15 | 650.0 | 1400.0 | 0 | 0 | 0 | 5.60 | 577.24 | 554.85 | 0.08 | 166.67 | 900.0 | 0.03 | 50.0 | 160.0 | 0.06 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | -650.00 | -392.5 | 0 |
| 21Q3 (8) | 0.2 | 242.86 | 566.67 | -0.04 | 92.0 | -100.0 | 0.51 | 259.38 | 296.15 | 0.02 | 133.33 | -33.33 | 0.16 | 125.0 | 1500.0 | 0.02 | -87.5 | 100.0 | 0 | 0 | 0 | 0.83 | -90.29 | 2.48 | 0.03 | 50.0 | 142.86 | 0.02 | 0.0 | 140.0 | 0.06 | 50.0 | 20.0 | 0.01 | 0.0 | 0.0 | 222.22 | 211.11 | -25.93 |
| 21Q2 (7) | -0.14 | -1300.0 | -450.0 | -0.5 | -900.0 | -4900.0 | -0.32 | -260.0 | -420.0 | -0.06 | -20.0 | -200.0 | -0.64 | -966.67 | -2233.33 | 0.16 | 300.0 | 1500.0 | 0 | 0 | 0 | 8.51 | 142.55 | 980.85 | 0.02 | 140.0 | 300.0 | 0.02 | 128.57 | -33.33 | 0.04 | 33.33 | -33.33 | 0.01 | 0.0 | 0.0 | -200.00 | 0 | -600.0 |
| 21Q1 (6) | -0.01 | -150.0 | -103.12 | -0.05 | -25.0 | -104.59 | 0.2 | 120.2 | 185.71 | -0.05 | -66.67 | 0.0 | -0.06 | -200.0 | -104.26 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 3.51 | 310.53 | 0 | -0.05 | -400.0 | 54.55 | -0.07 | -40.0 | -800.0 | 0.03 | -25.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 0.02 | -33.33 | 120.0 | -0.04 | -100.0 | 73.33 | -0.99 | -280.77 | -2375.0 | -0.03 | -200.0 | -175.0 | -0.02 | -300.0 | 92.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.85 | 5.98 | -41.88 | -0.01 | 85.71 | -116.67 | -0.05 | 0.0 | -150.0 | 0.04 | -20.0 | -33.33 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (4) | 0.03 | -25.0 | 0.0 | -0.02 | -100.0 | 0.0 | -0.26 | -360.0 | 0.0 | 0.03 | 250.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.81 | 2.42 | 0.0 | -0.07 | -600.0 | 0.0 | -0.05 | -266.67 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 300.00 | 650.0 | 0.0 |
| 20Q2 (3) | 0.04 | -87.5 | 0.0 | -0.01 | -100.92 | 0.0 | 0.1 | 42.86 | 0.0 | -0.02 | 60.0 | 0.0 | 0.03 | -97.87 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.79 | 0 | 0.0 | -0.01 | 90.91 | 0.0 | 0.03 | 200.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 40.00 | -90.0 | 0.0 |
| 20Q1 (2) | 0.32 | 420.0 | 0.0 | 1.09 | 826.67 | 0.0 | 0.07 | 275.0 | 0.0 | -0.05 | -225.0 | 0.0 | 1.41 | 664.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.11 | -283.33 | 0.0 | 0.01 | 150.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 400.00 | 340.0 | 0.0 |
| 19Q4 (1) | -0.1 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -166.67 | 0.0 | 0.0 |
