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) | -0.75 | 0 | -0.35 | 0 | 1.08 | -4.42 | -0.04 | 0 | -1.1 | 0 | 0.83 | -64.68 | 0 | 0 | 127.69 | -32.62 | -0.77 | 0 | -0.49 | 0 | 0.21 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.77 | 0 | -2.7 | 0 | 1.13 | -55.34 | -0.01 | 0 | -3.47 | 0 | 2.35 | -19.8 | 0 | 0 | 189.52 | 24.83 | -0.72 | 0 | -0.48 | 0 | 0.21 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.73 | 0 | -0.82 | 0 | 2.53 | -56.08 | -0.09 | 0 | -1.55 | 0 | 2.93 | -27.3 | -0.01 | 0 | 151.81 | -0.55 | -0.46 | 0 | -0.13 | 0 | 0.21 | 0.0 | 0 | 0 | -912.50 | 0 |
| 2020 (7) | 0.77 | 133.33 | -4.42 | 0 | 5.76 | 19100.0 | -0.19 | 0 | -3.65 | 0 | 4.03 | 632.73 | 0 | 0 | 152.65 | 1454.27 | -0.31 | 0 | -0.11 | 0 | 0.21 | 31.25 | 0 | 0 | 770.00 | 0 |
| 2019 (6) | 0.33 | 312.5 | 1.01 | 0 | 0.03 | 0 | 0.07 | 0 | 1.34 | 0 | 0.55 | -52.59 | 0 | 0 | 9.82 | 31.07 | -0.37 | 0 | -0.22 | 0 | 0.16 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.08 | 0 | -1.47 | 0 | -0.67 | 0 | -0.01 | 0 | -1.39 | 0 | 1.16 | 5700.0 | 0.01 | 0.0 | 7.49 | 4208.79 | -0.25 | 0 | -0.17 | 0 | 0.12 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.45 | 0 | -0.33 | 0 | 1.63 | 0 | 0.09 | 800.0 | -0.78 | 0 | 0.02 | 0 | 0.01 | 0 | 0.17 | 0 | -0.26 | 0 | -0.16 | 0 | 0.12 | -7.69 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.22 | -85.99 | 0.65 | 0 | -1.04 | 0 | 0.01 | 0 | 0.87 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.13 | 0 | 0.1 | 0 | 0.13 | -7.14 | 0 | 0 | 95.65 | 0 |
| 2015 (2) | 1.57 | 11.35 | -1.81 | 0 | -3.64 | 0 | -0.01 | 0 | -0.24 | 0 | 0.01 | -93.75 | -0.8 | 0 | 0.16 | -89.4 | -0.85 | 0 | -3.66 | 0 | 0.14 | -6.67 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 1.41 | -26.94 | -2.85 | 0 | 1.77 | -56.93 | 0.1 | 0 | -1.44 | 0 | 0.16 | -90.75 | 0 | 0 | 1.50 | -86.98 | 0.42 | -67.19 | 0.48 | -59.66 | 0.15 | 87.5 | 0 | 0 | 223.81 | 47.27 |
| 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) | 0.03 | 123.08 | 107.5 | -0.13 | 86.02 | 69.77 | -0.28 | -133.33 | -2700.0 | -0.02 | -100.0 | 60.0 | -0.1 | 90.57 | 87.95 | 0.02 | -60.0 | -90.91 | -0.12 | 0 | 0 | 20.00 | -64.0 | -88.18 | -0.22 | 0.0 | -4.76 | -0.07 | 70.83 | -16.67 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.13 | 55.17 | 53.57 | -0.93 | -272.0 | -564.29 | -0.12 | -209.09 | -124.0 | -0.01 | 75.0 | 93.75 | -1.06 | -96.3 | -152.38 | 0.05 | -58.33 | 150.0 | 0 | 0 | 0 | 55.56 | -62.96 | 538.89 | -0.22 | -29.41 | -46.67 | -0.24 | -2300.0 | -200.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -0.29 | -625.0 | -866.67 | -0.25 | -136.23 | 48.98 | 0.11 | 320.0 | -82.54 | -0.04 | -121.05 | -100.0 | -0.54 | -183.08 | -3.85 | 0.12 | 71.43 | -76.92 | 0 | 0 | 0 | 150.00 | 157.14 | -50.96 | -0.17 | 15.0 | 22.73 | -0.01 | 95.45 | 92.31 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -725.00 | 0 | 0 |
| 23Q4 (17) | -0.04 | 90.0 | 80.0 | 0.69 | 260.47 | 400.0 | -0.05 | -400.0 | -104.76 | 0.19 | 480.0 | 218.75 | 0.65 | 178.31 | 251.16 | 0.07 | -68.18 | -92.39 | 0 | 0 | 0 | 58.33 | -65.53 | -85.42 | -0.2 | 4.76 | 13.04 | -0.22 | -266.67 | 37.14 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.4 | -42.86 | 82.06 | -0.43 | -207.14 | 71.71 | -0.01 | -102.0 | -133.33 | -0.05 | 68.75 | 16.67 | -0.83 | -97.62 | 77.87 | 0.22 | 1000.0 | -69.44 | 0 | 0 | 0 | 169.23 | 1846.15 | -43.59 | -0.21 | -40.0 | 8.7 | -0.06 | 25.0 | 14.29 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.28 | -833.33 | -116.57 | -0.14 | 71.43 | 50.0 | 0.5 | -20.63 | 4900.0 | -0.16 | -700.0 | 0 | -0.42 | 19.23 | -129.79 | 0.02 | -96.15 | -90.91 | 0 | 0 | 0 | 8.70 | -97.16 | -83.79 | -0.15 | 31.82 | 6.25 | -0.08 | 38.46 | -14.29 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.03 | 85.0 | -105.26 | -0.49 | -113.04 | 61.11 | 0.63 | -40.0 | 1160.0 | -0.02 | 87.5 | 0 | -0.52 | -20.93 | 24.64 | 0.52 | -43.48 | 6.12 | 0 | 0 | 0 | 305.88 | -23.53 | 118.49 | -0.22 | 4.35 | -100.0 | -0.13 | 62.86 | -750.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -0.2 | 91.03 | 48.72 | -0.23 | 84.87 | -155.56 | 1.05 | 3400.0 | -50.24 | -0.16 | -166.67 | -420.0 | -0.43 | 88.53 | 10.42 | 0.92 | 27.78 | 46.03 | 0 | 0 | 100.0 | 400.00 | 33.33 | 242.86 | -0.23 | 0.0 | -130.0 | -0.35 | -400.0 | -600.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -2.23 | -231.95 | -486.84 | -1.52 | -442.86 | -33.33 | 0.03 | 200.0 | 250.0 | -0.06 | 0 | -20.0 | -3.75 | -365.96 | -146.71 | 0.72 | 227.27 | 44.0 | 0 | 0 | 0 | 300.00 | 459.09 | 230.0 | -0.23 | -43.75 | -91.67 | -0.07 | 0.0 | -600.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | 1.69 | 196.49 | 131.51 | -0.28 | 77.78 | 45.1 | 0.01 | -80.0 | -66.67 | 0 | 0 | 100.0 | 1.41 | 304.35 | 540.91 | 0.22 | -55.1 | -43.59 | 0 | 0 | 0 | 53.66 | -61.67 | -33.96 | -0.16 | -45.45 | -45.45 | -0.07 | -450.0 | -133.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 0.57 | 246.15 | 181.43 | -1.26 | -1300.0 | -236.96 | 0.05 | -97.63 | -88.1 | 0 | -100.0 | -100.0 | -0.69 | -43.75 | -413.64 | 0.49 | -22.22 | -65.25 | 0 | 100.0 | 0 | 140.00 | 20.0 | -63.26 | -0.11 | -10.0 | 15.38 | 0.02 | 140.0 | 150.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 814.29 | 0 | 111.63 |
| 21Q4 (9) | -0.39 | -2.63 | 56.67 | -0.09 | 92.11 | 94.89 | 2.11 | 10650.0 | 251.67 | 0.05 | 200.0 | 200.0 | -0.48 | 68.42 | 81.95 | 0.63 | 26.0 | -61.82 | -0.01 | 0 | 0 | 116.67 | 28.33 | -63.23 | -0.1 | 16.67 | -150.0 | -0.05 | -400.0 | -171.43 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (8) | -0.38 | -152.05 | -123.17 | -1.14 | -123.53 | -75.38 | -0.02 | -166.67 | -122.22 | -0.05 | 50.0 | -150.0 | -1.52 | -790.91 | -253.54 | 0.5 | 28.21 | -12.28 | 0 | 0 | 0 | 90.91 | 11.89 | 6.86 | -0.12 | -9.09 | -300.0 | -0.01 | 66.67 | -133.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -950.00 | -126.03 | -146.34 |
| 21Q2 (7) | 0.73 | 204.29 | 7200.0 | -0.51 | -155.43 | 55.65 | 0.03 | -92.86 | -99.39 | -0.1 | -1100.0 | 41.18 | 0.22 | 0.0 | 119.3 | 0.39 | -72.34 | -57.61 | 0 | 0 | 0 | 81.25 | -78.68 | -26.7 | -0.11 | 15.38 | -57.14 | -0.03 | 25.0 | 66.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 3650.00 | 152.14 | 0 |
| 21Q1 (6) | -0.7 | 22.22 | -2433.33 | 0.92 | 152.27 | 208.24 | 0.42 | -30.0 | 133.33 | 0.01 | 120.0 | 114.29 | 0.22 | 108.27 | 126.83 | 1.41 | -14.55 | 58.43 | 0 | 0 | 0 | 381.08 | 20.1 | 165.47 | -0.13 | -225.0 | 23.53 | -0.04 | -157.14 | 66.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -7000.00 | -833.33 | 0 |
| 20Q4 (5) | -0.9 | -154.88 | 38.78 | -1.76 | -170.77 | -379.37 | 0.6 | 566.67 | 242.86 | -0.05 | -150.0 | -183.33 | -2.66 | -368.69 | -216.67 | 1.65 | 189.47 | 432.26 | 0 | 0 | 0 | 317.31 | 272.98 | 1025.93 | -0.04 | -33.33 | -33.33 | 0.07 | 133.33 | 0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -750.00 | -136.59 | 79.59 |
| 20Q3 (4) | 1.64 | 16300.0 | 0.0 | -0.65 | 43.48 | 0.0 | 0.09 | -98.16 | 0.0 | 0.1 | 158.82 | 0.0 | 0.99 | 186.84 | 0.0 | 0.57 | -38.04 | 0.0 | 0 | 0 | 0.0 | 85.07 | -23.25 | 0.0 | -0.03 | 57.14 | 0.0 | 0.03 | 133.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2050.00 | 0 | 0.0 |
| 20Q2 (3) | 0.01 | -66.67 | 0.0 | -1.15 | -35.29 | 0.0 | 4.88 | 2611.11 | 0.0 | -0.17 | -142.86 | 0.0 | -1.14 | -39.02 | 0.0 | 0.92 | 3.37 | 0.0 | 0 | 0 | 0.0 | 110.84 | -22.78 | 0.0 | -0.07 | 58.82 | 0.0 | -0.09 | 25.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.03 | 102.04 | 0.0 | -0.85 | -234.92 | 0.0 | 0.18 | 142.86 | 0.0 | -0.07 | -216.67 | 0.0 | -0.82 | 2.38 | 0.0 | 0.89 | 187.1 | 0.0 | 0 | 0 | 0.0 | 143.55 | 409.37 | 0.0 | -0.17 | -466.67 | 0.0 | -0.12 | 0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -1.47 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 28.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -3675.00 | 0.0 | 0.0 |
