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) | 0.59 | 227.78 | -0.19 | 0 | -0.48 | 0 | 0 | 0 | 0.4 | -84.5 | 0.23 | 155.56 | 0 | 0 | 3.10 | 162.44 | -0.63 | 0 | -0.81 | 0 | 0.48 | -4.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.18 | 0 | 2.4 | 0 | -3.53 | 0 | -0.04 | 0 | 2.58 | 0 | 0.09 | -91.82 | 0 | 0 | 1.18 | -91.15 | -0.65 | 0 | -0.12 | 0 | 0.5 | 2.04 | 0 | 0 | 47.37 | 0 |
| 2021 (8) | -0.24 | 0 | -0.98 | 0 | 1.81 | 0 | 0.01 | 0 | -1.22 | 0 | 1.1 | 175.0 | 0 | 0 | 13.35 | 119.6 | -0.93 | 0 | -1.36 | 0 | 0.49 | -5.77 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 2.47 | 0 | -2.19 | 0 | -1.48 | 0 | -0.02 | 0 | 0.28 | 0 | 0.4 | 300.0 | 0 | 0 | 6.08 | 498.78 | -1.33 | 0 | -1.51 | 0 | 0.52 | -1.89 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.61 | 0 | 0.08 | 0 | 2.4 | 0 | 0.04 | 0 | -1.53 | 0 | 0.1 | 66.67 | 0 | 0 | 1.02 | 142.47 | -0.27 | 0 | -0.64 | 0 | 0.53 | 23.26 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.77 | 0 | -0.29 | 0 | -0.42 | 0 | 0 | 0 | -1.06 | 0 | 0.06 | -98.24 | 0 | 0 | 0.42 | -98.15 | 1.81 | -15.42 | 1.49 | 5.67 | 0.43 | -2.27 | 0.01 | -50.0 | -39.90 | 0 |
| 2017 (4) | -1.25 | 0 | -4.17 | 0 | 8.11 | 1348.21 | -0.11 | 0 | -5.42 | 0 | 3.4 | 930.3 | 0 | 0 | 22.59 | 852.94 | 2.14 | -8.15 | 1.41 | -13.5 | 0.44 | 37.5 | 0.02 | -33.33 | -66.84 | 0 |
| 2016 (3) | 0.43 | 79.17 | -0.34 | 0 | 0.56 | 2700.0 | 0.03 | -40.0 | 0.09 | 0 | 0.33 | -80.59 | 0 | 0 | 2.37 | -83.36 | 2.33 | 20.1 | 1.63 | -3.55 | 0.32 | 39.13 | 0.03 | 200.0 | 21.72 | 74.64 |
| 2015 (2) | 0.24 | 0 | -1.71 | 0 | 0.02 | -99.44 | 0.05 | 400.0 | -1.47 | 0 | 1.7 | 254.17 | 0 | 0 | 14.25 | 235.46 | 1.94 | -30.47 | 1.69 | -29.88 | 0.23 | 76.92 | 0.01 | 0.0 | 12.44 | 0 |
| 2014 (1) | -0.6 | 0 | -0.48 | 0 | 3.56 | 256.0 | 0.01 | 0 | -1.08 | 0 | 0.48 | -53.4 | 0 | 0 | 4.25 | -93.57 | 2.79 | 1760.0 | 2.41 | 2577.78 | 0.13 | 225.0 | 0.01 | 0 | -23.53 | 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) | 0.05 | -92.65 | 600.0 | -0.14 | -600.0 | -100.0 | -0.17 | 5.56 | 48.48 | 0.01 | 0 | 0.0 | -0.09 | -113.64 | -12.5 | 0.14 | 366.67 | 40.0 | 0 | 0 | 0 | 6.25 | 229.17 | 30.63 | -0.13 | 7.14 | -116.67 | -0.16 | -220.0 | -328.57 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.68 | 623.08 | 3500.0 | -0.02 | 0.0 | 71.43 | -0.18 | 21.74 | -139.13 | 0 | -100.0 | 100.0 | 0.66 | 540.0 | 833.33 | 0.03 | 200.0 | -57.14 | 0 | 0 | 0 | 1.90 | 239.87 | -57.96 | -0.14 | 51.72 | 46.15 | -0.05 | 66.67 | 86.49 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 1133.33 | 0 | 0 |
| 24Q1 (18) | -0.13 | -208.33 | -125.49 | -0.02 | 0.0 | 50.0 | -0.23 | -276.92 | 68.92 | 0.01 | 150.0 | 0.0 | -0.15 | -250.0 | -131.91 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.56 | -50.0 | -62.94 | -0.29 | -16.0 | -383.33 | -0.15 | 66.67 | -150.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 0.12 | 1300.0 | 192.31 | -0.02 | 71.43 | 33.33 | 0.13 | 139.39 | 130.23 | -0.02 | -300.0 | 0 | 0.1 | 225.0 | 162.5 | 0.02 | -80.0 | 300.0 | 0 | 0 | 0 | 1.12 | -76.65 | 344.69 | -0.25 | -316.67 | -725.0 | -0.45 | -742.86 | -400.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -0.01 | 50.0 | 91.67 | -0.07 | 0.0 | -103.68 | -0.33 | -171.74 | 76.09 | 0.01 | 200.0 | 0 | -0.08 | 11.11 | -104.49 | 0.1 | 42.86 | 150.0 | 0 | 0 | 0 | 4.78 | 5.95 | 158.37 | -0.06 | 76.92 | 62.5 | 0.07 | 118.92 | 16.67 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | -5.56 | 0 | 91.67 |
| 23Q2 (15) | -0.02 | -103.92 | -105.26 | -0.07 | -75.0 | -110.77 | 0.46 | 162.16 | 160.53 | -0.01 | -200.0 | 0.0 | -0.09 | -119.15 | -108.74 | 0.07 | 133.33 | 250.0 | 0 | 0 | 0 | 4.52 | 199.57 | 238.71 | -0.26 | -333.33 | 0.0 | -0.37 | -516.67 | -184.62 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 0.51 | 492.31 | 750.0 | -0.04 | -33.33 | 66.67 | -0.74 | -72.09 | 17.78 | 0.01 | 0 | 125.0 | 0.47 | 393.75 | 883.33 | 0.03 | 400.0 | 0.0 | 0 | 0 | 0 | 1.51 | 430.15 | -11.06 | -0.06 | -250.0 | 78.57 | -0.06 | -140.0 | 71.43 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 850.00 | 1865.38 | 0 |
| 22Q4 (13) | -0.13 | -8.33 | 64.86 | -0.03 | -101.58 | 75.0 | -0.43 | 68.84 | -127.74 | 0 | 0 | -100.0 | -0.16 | -108.99 | 67.35 | -0.01 | -125.0 | -105.88 | 0 | 0 | 0 | -0.46 | -124.66 | -105.35 | 0.04 | 125.0 | 120.0 | 0.15 | 150.0 | 136.59 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -48.15 | 27.78 | 0 |
| 22Q3 (12) | -0.12 | -131.58 | 14.29 | 1.9 | 192.31 | 693.75 | -1.38 | -81.58 | -13900.0 | 0 | 100.0 | 100.0 | 1.78 | 72.82 | 486.96 | 0.04 | 100.0 | -87.88 | 0 | 0 | 0 | 1.85 | 38.89 | -86.64 | -0.16 | 38.46 | 33.33 | 0.06 | 146.15 | 125.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0 | -66.67 | 0 | 0 |
| 22Q2 (11) | 0.38 | 533.33 | 323.53 | 0.65 | 641.67 | 600.0 | -0.76 | 15.56 | -944.44 | -0.01 | 75.0 | 0.0 | 1.03 | 1816.67 | 443.33 | 0.02 | -33.33 | -89.47 | 0 | 0 | 0 | 1.33 | -21.33 | -85.4 | -0.26 | 7.14 | -23.81 | -0.13 | 38.1 | 72.34 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.06 | 116.22 | -86.67 | -0.12 | 0.0 | 70.73 | -0.9 | -158.06 | -662.5 | -0.04 | -200.0 | -500.0 | -0.06 | 87.76 | -250.0 | 0.03 | -82.35 | -92.68 | 0 | 0 | 0 | 1.69 | -80.16 | -92.6 | -0.28 | -40.0 | 0.0 | -0.21 | 48.78 | 12.5 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.37 | -164.29 | -129.37 | -0.12 | 62.5 | 67.57 | 1.55 | 15400.0 | 674.07 | 0.04 | 233.33 | 166.67 | -0.49 | -6.52 | -155.06 | 0.17 | -48.48 | -55.26 | 0 | 0 | 0 | 8.54 | -38.39 | -60.66 | -0.2 | 16.67 | 63.64 | -0.41 | -70.83 | 26.79 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.14 | 17.65 | -120.59 | -0.32 | -146.15 | 82.51 | 0.01 | -88.89 | 100.6 | -0.03 | -200.0 | -142.86 | -0.46 | -53.33 | 60.0 | 0.33 | 73.68 | 3200.0 | 0 | 0 | 0 | 13.87 | 51.79 | 2076.89 | -0.24 | -14.29 | -9.09 | -0.24 | 48.94 | 17.24 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.17 | -137.78 | -950.0 | -0.13 | 68.29 | -1400.0 | 0.09 | -43.75 | 0 | -0.01 | -200.0 | 0 | -0.3 | -850.0 | -1100.0 | 0.19 | -53.66 | 1800.0 | 0 | 0 | 0 | 9.13 | -60.12 | 1480.29 | -0.21 | 25.0 | -16.67 | -0.47 | -95.83 | -113.64 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.45 | -64.29 | -10.0 | -0.41 | -10.81 | 0 | 0.16 | 159.26 | -64.44 | 0.01 | 116.67 | 133.33 | 0.04 | -95.51 | -92.0 | 0.41 | 7.89 | 0 | 0 | 0 | 0 | 22.91 | 5.48 | 0 | -0.28 | 49.09 | 28.21 | -0.24 | 57.14 | 45.45 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.26 | 85.29 | 231.58 | -0.37 | 79.78 | -1133.33 | -0.27 | 83.83 | 60.87 | -0.06 | -185.71 | -220.0 | 0.89 | 177.39 | 154.29 | 0.38 | 3700.0 | 660.0 | 0 | 0 | 0 | 21.71 | 3309.14 | 933.6 | -0.55 | -150.0 | -22.22 | -0.56 | -93.1 | 13.85 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.68 | 3300.0 | 0.0 | -1.83 | -18400.0 | 0.0 | -1.67 | 0 | 0.0 | 0.07 | 0 | 0.0 | -1.15 | -3933.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.64 | 10.19 | 0.0 | -0.22 | -22.22 | 0.0 | -0.29 | -31.82 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.02 | -96.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | -94.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.58 | 0 | 0.0 | -0.18 | 53.85 | 0.0 | -0.22 | 50.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.5 | 31.58 | 0.0 | 0 | 100.0 | 0.0 | 0.45 | 165.22 | 0.0 | -0.03 | -160.0 | 0.0 | 0.5 | 42.86 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.39 | 13.33 | 0.0 | -0.44 | 32.31 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.10 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
