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) | 0.53 | 0 | 1.33 | 0 | 3.1 | 248.31 | 0.11 | 0 | 1.86 | 0 | 0.25 | 212.5 | -0.04 | 0 | 1.94 | 289.96 | -0.38 | 0 | 1.16 | 0 | 0.56 | -5.08 | 0.02 | -33.33 | 30.46 | 0 |
| 2022 (9) | -0.89 | 0 | -0.19 | 0 | 0.89 | 0 | 0 | 0 | -1.08 | 0 | 0.08 | 0.0 | 0 | 0 | 0.50 | -0.25 | 0.15 | -67.39 | -0.23 | 0 | 0.59 | -1.67 | 0.03 | -40.0 | -228.21 | 0 |
| 2021 (8) | 0.76 | -26.92 | -0.24 | 0 | -0.39 | 0 | -0.03 | 0 | 0.52 | -24.64 | 0.08 | -77.78 | -0.08 | 0 | 0.50 | -84.55 | 0.46 | 0 | 0.34 | 0 | 0.6 | 0.0 | 0.05 | 0 | 76.77 | -84.5 |
| 2020 (7) | 1.04 | -28.28 | -0.35 | 0 | 0.07 | 0 | -0.07 | 0 | 0.69 | -63.87 | 0.36 | 63.64 | 0 | 0 | 3.22 | 101.58 | -0.38 | 0 | -0.39 | 0 | 0.6 | -10.45 | 0 | 0 | 495.24 | 84.43 |
| 2019 (6) | 1.45 | 245.24 | 0.46 | 0 | -1.35 | 0 | -0.09 | 0 | 1.91 | 0 | 0.22 | -60.71 | 0 | 0 | 1.60 | -41.3 | 0.02 | -98.21 | -0.13 | 0 | 0.67 | 31.37 | 0 | 0 | 268.52 | 846.21 |
| 2018 (5) | 0.42 | -61.47 | -0.67 | 0 | -0.51 | 0 | 0.06 | -64.71 | -0.25 | 0 | 0.56 | 86.67 | 0.02 | 100.0 | 2.72 | 71.6 | 1.12 | 314.81 | 0.97 | 361.9 | 0.51 | -5.56 | 0 | 0 | 28.38 | -80.47 |
| 2017 (4) | 1.09 | -64.26 | 0.09 | 0 | 0.08 | 0 | 0.17 | 0 | 1.18 | 436.36 | 0.3 | -31.82 | 0.01 | 0 | 1.59 | -44.95 | 0.27 | 0 | 0.21 | 0 | 0.54 | -11.48 | 0 | 0 | 145.33 | 0 |
| 2016 (3) | 3.05 | 329.58 | -2.83 | 0 | -0.81 | 0 | -0.08 | 0 | 0.22 | -91.2 | 0.44 | -36.23 | -2.23 | 0 | 2.88 | -7.48 | -0.31 | 0 | -0.7 | 0 | 0.61 | -4.69 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.71 | -26.8 | 1.79 | 0 | -3.36 | 0 | -0.12 | 0 | 2.5 | 0 | 0.69 | -55.48 | 0.04 | 0 | 3.12 | -50.28 | -0.09 | 0 | 1.25 | 380.77 | 0.64 | -3.03 | 0 | 0 | 37.57 | -64.37 |
| 2014 (1) | 0.97 | 0 | -1.33 | 0 | 0.28 | -81.82 | 0.12 | -33.33 | -0.36 | 0 | 1.55 | 15.67 | -0.01 | 0 | 6.27 | 7.63 | 0.66 | 0 | 0.26 | 0 | 0.66 | -9.59 | 0 | 0 | 105.43 | 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) | -1.23 | -4.24 | -295.24 | -3.44 | -204.42 | -255.66 | 0.67 | -65.99 | 156.3 | -0.13 | 0 | -230.0 | -4.67 | -102.16 | -264.44 | 0.01 | 0 | -80.0 | -0.26 | -116.67 | -2500.0 | 0.44 | 0 | -71.0 | -0.4 | -1900.0 | 11.11 | -0.16 | -23.08 | -110.26 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -1.18 | -4033.33 | -271.01 | -1.13 | 4.24 | -352.0 | 1.97 | 301.02 | 405.13 | 0 | 0 | 100.0 | -2.31 | -100.87 | -625.0 | 0 | -100.0 | -100.0 | -0.12 | -50.0 | -1100.0 | -0.00 | -100.0 | -100.0 | -0.02 | 33.33 | -110.53 | -0.13 | -30.0 | -360.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | -5900.00 | -11900.0 | -1810.14 |
| 24Q1 (18) | 0.03 | 102.24 | -94.55 | -1.18 | -227.78 | -337.04 | -0.98 | -122.79 | -145.0 | 0 | -100.0 | -100.0 | -1.15 | 32.35 | -510.71 | 0.06 | 400.0 | -45.45 | -0.08 | -500.0 | -100.0 | 1.92 | 389.46 | -51.21 | -0.03 | 83.33 | -150.0 | -0.1 | 72.97 | -25.0 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | 50.00 | 0 | -94.55 |
| 23Q4 (17) | -1.34 | -312.7 | -294.12 | -0.36 | -116.29 | -176.92 | 4.3 | 461.34 | 400.0 | 0.03 | -70.0 | 160.0 | -1.7 | -159.86 | -261.7 | -0.02 | -140.0 | -100.0 | 0.02 | 300.0 | 0 | -0.66 | -143.97 | -150.33 | -0.18 | 60.0 | -12.5 | -0.37 | -123.72 | 22.92 | 0.15 | 0.0 | 7.14 | 0.01 | 0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.63 | -8.7 | 730.0 | 2.21 | 984.0 | 4520.0 | -1.19 | -405.13 | -750.0 | 0.1 | 155.56 | 233.33 | 2.84 | 545.45 | 1993.33 | 0.05 | -54.55 | 400.0 | -0.01 | 0.0 | 0.0 | 1.51 | -48.52 | 499.4 | -0.45 | -336.84 | -1000.0 | 1.56 | 3020.0 | 3800.0 | 0.15 | 7.14 | 0.0 | 0 | -100.0 | -100.0 | 36.84 | -89.32 | 173.68 |
| 23Q2 (15) | 0.69 | 25.45 | -8.0 | -0.25 | 7.41 | -2600.0 | 0.39 | 197.5 | 186.67 | -0.18 | -250.0 | -350.0 | 0.44 | 57.14 | -42.11 | 0.11 | 0.0 | 266.67 | -0.01 | 75.0 | 0 | 2.93 | -25.53 | 310.55 | 0.19 | 216.67 | -13.64 | 0.05 | 162.5 | -76.19 | 0.14 | 7.69 | -6.67 | 0.01 | 0.0 | 0.0 | 345.00 | -62.36 | 70.2 |
| 23Q1 (14) | 0.55 | 261.76 | 157.89 | -0.27 | -107.69 | -1250.0 | -0.4 | -146.51 | -208.11 | 0.12 | 340.0 | 71.43 | 0.28 | 159.57 | 128.87 | 0.11 | 1200.0 | 120.0 | -0.04 | 0 | -500.0 | 3.93 | 1585.0 | 225.29 | 0.06 | 137.5 | 50.0 | -0.08 | 83.33 | 0 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | 0.0 | 916.67 | 0 | 254.39 |
| 22Q4 (13) | -0.34 | -240.0 | -325.0 | -0.13 | -160.0 | -533.33 | 0.86 | 714.29 | 238.71 | -0.05 | -266.67 | -150.0 | -0.47 | -213.33 | -840.0 | -0.01 | -200.0 | 83.33 | 0 | 100.0 | 100.0 | -0.26 | -205.29 | 81.08 | -0.16 | -420.0 | -200.0 | -0.48 | -1300.0 | -318.18 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | -66.67 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -0.1 | -113.33 | -113.16 | -0.05 | -600.0 | 68.75 | -0.14 | 68.89 | -1300.0 | 0.03 | 175.0 | 200.0 | -0.15 | -119.74 | -125.0 | 0.01 | -66.67 | -85.71 | -0.01 | 0 | 87.5 | 0.25 | -64.74 | -84.92 | 0.05 | -77.27 | 66.67 | 0.04 | -80.95 | 0 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | -50.00 | -124.67 | -109.87 |
| 22Q2 (11) | 0.75 | 178.95 | 440.91 | 0.01 | 150.0 | 114.29 | -0.45 | -221.62 | -236.36 | -0.04 | -157.14 | -100.0 | 0.76 | 178.35 | 362.07 | 0.03 | -40.0 | -40.0 | 0 | -100.0 | -100.0 | 0.71 | -41.0 | -41.71 | 0.22 | 450.0 | 69.23 | 0.21 | 0 | 320.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 202.70 | 134.14 | 284.28 |
| 22Q1 (10) | -0.95 | -1087.5 | -416.67 | -0.02 | -166.67 | 33.33 | 0.37 | 159.68 | 562.5 | 0.07 | 450.0 | 600.0 | -0.97 | -1840.0 | -459.26 | 0.05 | 183.33 | 150.0 | 0.01 | 200.0 | 150.0 | 1.21 | 186.35 | 111.35 | 0.04 | -75.0 | -71.43 | 0 | -100.0 | -100.0 | 0.15 | 0.0 | 0.0 | 0.01 | -66.67 | 0 | -593.75 | -2868.75 | -555.21 |
| 21Q4 (9) | -0.08 | -110.53 | -114.81 | 0.03 | 118.75 | 110.71 | -0.62 | -6100.0 | -113.79 | -0.02 | -300.0 | 66.67 | -0.05 | -108.33 | -119.23 | -0.06 | -185.71 | -119.35 | -0.01 | 87.5 | -200.0 | -1.40 | -183.92 | -116.69 | 0.16 | 433.33 | 300.0 | 0.22 | 0 | 266.67 | 0.15 | 7.14 | 0.0 | 0.03 | 200.0 | 400.0 | -20.00 | -103.95 | -107.41 |
| 21Q3 (8) | 0.76 | 445.45 | 100.0 | -0.16 | -128.57 | -700.0 | -0.01 | -103.03 | -120.0 | 0.01 | 150.0 | -75.0 | 0.6 | 306.9 | 66.67 | 0.07 | 40.0 | 133.33 | -0.08 | -500.0 | 0 | 1.67 | 36.33 | 65.0 | 0.03 | -76.92 | 150.0 | 0 | -100.0 | 100.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0 | 0.0 | 506.67 | 560.61 | 33.33 |
| 21Q2 (7) | -0.22 | -173.33 | -161.11 | -0.07 | -133.33 | -40.0 | 0.33 | 512.5 | 560.0 | -0.02 | -300.0 | -200.0 | -0.29 | -207.41 | -193.55 | 0.05 | 150.0 | 150.0 | 0.02 | 200.0 | 300.0 | 1.22 | 113.94 | 66.87 | 0.13 | -7.14 | 176.47 | 0.05 | -37.5 | 138.46 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | -110.00 | -184.33 | -106.11 |
| 21Q1 (6) | 0.3 | -44.44 | 220.0 | -0.03 | 89.29 | -400.0 | -0.08 | 72.41 | -132.0 | 0.01 | 116.67 | -83.33 | 0.27 | 3.85 | 212.5 | 0.02 | -93.55 | 100.0 | -0.02 | -300.0 | -300.0 | 0.57 | -93.18 | 1.71 | 0.14 | 250.0 | 173.68 | 0.08 | 33.33 | 129.63 | 0.15 | 0.0 | 0.0 | 0 | 100.0 | 0 | 130.43 | -51.69 | 0 |
| 20Q4 (5) | 0.54 | 42.11 | -21.74 | -0.28 | -1300.0 | -184.85 | -0.29 | -680.0 | 69.79 | -0.06 | -250.0 | -140.0 | 0.26 | -27.78 | -74.51 | 0.31 | 933.33 | 0 | 0.01 | 0 | 0 | 8.38 | 729.46 | 0 | 0.04 | 166.67 | -33.33 | 0.06 | 220.0 | 20.0 | 0.15 | 7.14 | 0.0 | -0.01 | -200.0 | 0 | 270.00 | -28.95 | -21.74 |
| 20Q3 (4) | 0.38 | 5.56 | 0.0 | -0.02 | 60.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 100.0 | 0.0 | 0.36 | 16.13 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 100.0 | 0.0 | 1.01 | 37.88 | 0.0 | -0.06 | 64.71 | 0.0 | -0.05 | 61.54 | 0.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0 | 0.0 | 380.00 | -78.89 | 0.0 |
| 20Q2 (3) | 0.36 | 244.0 | 0.0 | -0.05 | -600.0 | 0.0 | 0.05 | -80.0 | 0.0 | 0.02 | -66.67 | 0.0 | 0.31 | 229.17 | 0.0 | 0.02 | 100.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.73 | 30.4 | 0.0 | -0.17 | 10.53 | 0.0 | -0.13 | 51.85 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1800.00 | 0 | 0.0 |
| 20Q1 (2) | -0.25 | -136.23 | 0.0 | 0.01 | -96.97 | 0.0 | 0.25 | 126.04 | 0.0 | 0.06 | -60.0 | 0.0 | -0.24 | -123.53 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.56 | 0 | 0.0 | -0.19 | -416.67 | 0.0 | -0.27 | -640.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.69 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 345.00 | 0.0 | 0.0 |
