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) | -0.26 | 0 | -0.16 | 0 | 0.19 | -90.87 | -0.33 | 0 | -0.42 | 0 | 0.06 | 50.0 | 0 | 0 | 1.22 | 71.65 | -1.66 | 0 | -1.95 | 0 | 0.57 | -1.72 | 0.99 | 0.0 | 0.00 | 0 |
| 2022 (9) | -6.05 | 0 | 1.06 | -44.5 | 2.08 | 6833.33 | -0.02 | 0 | -4.99 | 0 | 0.04 | -60.0 | 0 | 0 | 0.71 | -70.66 | -1.92 | 0 | -2.69 | 0 | 0.58 | 0.0 | 0.99 | 1.02 | 0.00 | 0 |
| 2021 (8) | -2.11 | 0 | 1.91 | 0 | 0.03 | -99.44 | 0.13 | -38.1 | -0.2 | 0 | 0.1 | -81.48 | 0 | 0 | 2.42 | -67.63 | -4.86 | 0 | -4.71 | 0 | 0.58 | 20.83 | 0.98 | 6.52 | 0.00 | 0 |
| 2020 (7) | -2.02 | 0 | -1.09 | 0 | 5.36 | 824.14 | 0.21 | 0 | -3.11 | 0 | 0.54 | -55.74 | 0 | 0 | 7.48 | -56.78 | -1.33 | 0 | -1.83 | 0 | 0.48 | 45.45 | 0.92 | 55.93 | 0.00 | 0 |
| 2019 (6) | -6.55 | 0 | 3.67 | 0 | 0.58 | -38.3 | -0.76 | 0 | -2.88 | 0 | 1.22 | -85.58 | 0 | 0 | 17.30 | -95.07 | -3.9 | 0 | -5.79 | 0 | 0.33 | 94.12 | 0.59 | 28.26 | 0.00 | 0 |
| 2018 (5) | -5.23 | 0 | -6.84 | 0 | 0.94 | 394.74 | 0.02 | 0 | -12.07 | 0 | 8.46 | 204.32 | 0 | 0 | 351.04 | -89.9 | -3.21 | 0 | -3.22 | 0 | 0.17 | 325.0 | 0.46 | 0 | 0.00 | 0 |
| 2017 (4) | -5.16 | 0 | 2.12 | -12.76 | 0.19 | -68.33 | -0.02 | 0 | -3.04 | 0 | 2.78 | 3871.43 | 0 | 0 | 3475.00 | 892.86 | -5.45 | 0 | -5.25 | 0 | 0.04 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -1.72 | 0 | 2.43 | 0 | 0.6 | -98.28 | 0.03 | 0 | 0.71 | 0 | 0.07 | 133.33 | 0 | 0 | 350.00 | 0 | -3.13 | 0 | -2.82 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -4.46 | 0 | -15.85 | 0 | 34.79 | 148.86 | -0.02 | 0 | -20.31 | 0 | 0.03 | -80.0 | 0 | 0 | 0.00 | 0 | -4.91 | 0 | -4.72 | 0 | 0.03 | 50.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -2.13 | 0 | -8.5 | 0 | 13.98 | 34850.0 | -0.01 | 0 | -10.63 | 0 | 0.15 | 650.0 | 0 | 0 | 0.00 | 0 | -2.96 | 0 | -2.82 | 0 | 0.02 | 0.0 | 0.21 | 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) | 0.51 | 4.08 | 264.29 | 3.66 | 133.64 | 435.78 | -0.07 | 96.68 | -250.0 | 1.61 | 800.0 | 794.44 | 4.17 | 140.13 | 538.95 | 0.06 | 500.0 | 500.0 | 0 | 0 | 0 | 4.32 | 534.53 | 582.01 | -0.45 | -9.76 | -1400.0 | -0.38 | -35.71 | -533.33 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 5100.00 | 1044.9 | 11921.43 |
| 24Q2 (19) | 0.49 | 81.48 | 226.67 | -10.88 | -1713.33 | -1269.89 | -2.11 | -112.88 | -1155.0 | -0.23 | -2200.0 | 0.0 | -10.39 | -3048.48 | -1062.04 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.68 | 21.77 | -64.63 | -0.41 | -10.81 | 36.92 | -0.28 | -75.0 | 41.67 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 445.45 | 279.46 | 0 |
| 24Q1 (18) | 0.27 | -6.9 | 132.14 | -0.6 | -106.9 | -306.9 | 16.38 | 27400.0 | 20375.0 | -0.01 | 96.97 | -133.33 | -0.33 | 0 | 40.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.56 | -55.87 | -79.89 | -0.37 | -42.31 | 47.89 | -0.16 | 73.33 | 80.25 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 117.39 | 0 | 0 |
| 23Q4 (17) | 0.29 | 107.14 | 1550.0 | -0.29 | 73.39 | 56.06 | -0.06 | -200.0 | -175.0 | -0.33 | -283.33 | -560.0 | 0 | 100.0 | 100.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.27 | 100.0 | 312.66 | -0.26 | -766.67 | -204.0 | -0.6 | -900.0 | -57.89 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | 0.14 | -6.67 | 148.28 | -1.09 | -217.2 | -394.59 | -0.02 | -110.0 | -300.0 | 0.18 | 178.26 | 0 | -0.95 | -187.96 | -1287.5 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.63 | -67.09 | -38.61 | -0.03 | 95.38 | 94.92 | -0.06 | 87.5 | 83.33 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 42.42 | 0 | 104.39 |
| 23Q2 (15) | 0.15 | 117.86 | 103.38 | 0.93 | 220.69 | 16.25 | 0.2 | 150.0 | -89.95 | -0.23 | -866.67 | -483.33 | 1.08 | 296.36 | 129.67 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 1.92 | -30.77 | 0 | -0.65 | 8.45 | -16.07 | -0.48 | 40.74 | 36.84 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.84 | -4100.0 | 35.88 | 0.29 | 143.94 | -47.27 | 0.08 | 0.0 | 700.0 | 0.03 | 160.0 | 175.0 | -0.55 | 19.12 | 27.63 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 2.78 | 805.56 | 13.89 | -0.71 | -384.0 | 30.39 | -0.81 | -113.16 | 32.5 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.02 | 93.1 | -102.53 | -0.66 | -278.38 | -57.14 | 0.08 | 700.0 | 136.36 | -0.05 | 0 | -119.23 | -0.68 | -950.0 | -283.78 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.31 | -70.25 | -92.23 | 0.25 | 142.37 | 110.33 | -0.38 | -5.56 | 87.29 | 0.14 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -200.00 | 79.31 | 0 |
| 22Q3 (12) | -0.29 | 93.47 | -190.0 | 0.37 | -53.75 | -37.29 | 0.01 | -99.5 | 101.16 | 0 | -100.0 | 100.0 | 0.08 | 102.2 | -83.67 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.03 | 0 | -6.19 | -0.59 | -5.36 | 13.24 | -0.36 | 52.63 | 53.85 | 0.14 | 0.0 | -6.67 | 0.25 | 0.0 | 0.0 | -966.67 | 0 | 0 |
| 22Q2 (11) | -4.44 | -238.93 | -2120.0 | 0.8 | 45.45 | 0.0 | 1.99 | 19800.0 | 9850.0 | 0.06 | 250.0 | -62.5 | -3.64 | -378.95 | -706.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.56 | 45.1 | 37.78 | -0.76 | 36.67 | 23.23 | 0.14 | 0.0 | -6.67 | 0.25 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -1.31 | -265.82 | 49.81 | 0.55 | 230.95 | -42.11 | 0.01 | 104.55 | -99.07 | -0.04 | -115.38 | 75.0 | -0.76 | -305.41 | 54.22 | 0.01 | -66.67 | -80.0 | 0 | 0 | 0 | 2.44 | -38.21 | -55.61 | -1.02 | 57.85 | -18.6 | -1.2 | 59.87 | -2500.0 | 0.14 | 0.0 | -6.67 | 0.25 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 0.79 | 890.0 | 31.67 | -0.42 | -171.19 | -135.0 | -0.22 | 74.42 | 0 | 0.26 | 285.71 | 85.71 | 0.37 | -24.49 | -79.44 | 0.03 | 200.0 | -72.73 | 0 | 0 | 0 | 3.95 | 259.21 | -45.45 | -2.42 | -255.88 | -106.84 | -2.99 | -283.33 | -225.0 | 0.14 | -6.67 | -6.67 | 0.25 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.1 | 50.0 | -900.0 | 0.59 | -26.25 | 124.38 | -0.86 | -4400.0 | 0 | -0.14 | -187.5 | -135.9 | 0.49 | -18.33 | 120.16 | 0.01 | 0.0 | 101.85 | 0 | 0 | 0 | 1.10 | 70.33 | 103.09 | -0.68 | 24.44 | -19.3 | -0.78 | 21.21 | -65.96 | 0.15 | 0.0 | 25.0 | 0.25 | 0.0 | 4.17 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.2 | 92.34 | 91.77 | 0.8 | -15.79 | 17.65 | 0.02 | -98.15 | -99.63 | 0.16 | 200.0 | 150.0 | 0.6 | 136.14 | 134.29 | 0.01 | -80.0 | -98.9 | 0 | 0 | -100.0 | 0.65 | -88.26 | -98.73 | -0.9 | -4.65 | -4400.0 | -0.99 | -2080.0 | -430.0 | 0.15 | 0.0 | 36.36 | 0.25 | 0.0 | 4.17 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -2.61 | -535.0 | -1435.29 | 0.95 | -20.83 | 269.64 | 1.08 | 0 | 0 | -0.16 | -214.29 | 0 | -1.66 | -192.22 | -127.4 | 0.05 | -54.55 | -16.67 | 0 | 0 | 100.0 | 5.49 | -24.08 | 118.86 | -0.86 | 26.5 | -295.45 | 0.05 | 105.43 | 106.67 | 0.15 | 0.0 | 50.0 | 0.25 | 0.0 | 31.58 | -580.00 | 0 | 0 |
| 20Q4 (5) | 0.6 | 6100.0 | 116.81 | 1.2 | 149.59 | 187.59 | 0 | 0 | 0 | 0.14 | -64.1 | 119.72 | 1.8 | 174.07 | 136.44 | 0.11 | 120.37 | 137.93 | 0 | 0 | 0 | 7.24 | 120.37 | 152.16 | -1.17 | -105.26 | -11600.0 | -0.92 | -95.74 | -12.2 | 0.15 | 25.0 | 66.67 | 0.25 | 4.17 | 47.06 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.01 | 99.59 | 0.0 | -2.42 | -455.88 | 0.0 | 0 | -100.0 | 0.0 | 0.39 | 221.88 | 0.0 | -2.43 | -38.86 | 0.0 | -0.54 | -159.34 | 0.0 | 0 | -100.0 | 0.0 | -35.53 | -169.88 | 0.0 | -0.57 | -2750.0 | 0.0 | -0.47 | -256.67 | 0.0 | 0.12 | 9.09 | 0.0 | 0.24 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -2.43 | -1329.41 | 0.0 | 0.68 | 221.43 | 0.0 | 5.37 | 0 | 0.0 | -0.32 | 0 | 0.0 | -1.75 | -139.73 | 0.0 | 0.91 | 1416.67 | 0.0 | 0.34 | 200.0 | 0.0 | 50.84 | 1925.05 | 0.0 | -0.02 | -104.55 | 0.0 | 0.3 | 140.0 | 0.0 | 0.11 | 10.0 | 0.0 | 0.24 | 26.32 | 0.0 | -373.85 | 0 | 0.0 |
| 20Q1 (2) | -0.17 | 95.24 | 0.0 | -0.56 | 59.12 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.73 | 85.22 | 0.0 | 0.06 | 120.69 | 0.0 | -0.34 | 0 | 0.0 | 2.51 | 118.09 | 0.0 | 0.44 | 4500.0 | 0.0 | -0.75 | 8.54 | 0.0 | 0.1 | 11.11 | 0.0 | 0.19 | 11.76 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -3.57 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.71 | 0.0 | 0.0 | -4.94 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -13.88 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
