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) | 1.47 | 0 | -0.19 | 0 | 1.15 | 144.68 | -0.16 | 0 | 1.28 | 0 | 0.82 | 1266.67 | 0 | 0 | 15.50 | 1615.44 | -0.57 | 0 | -0.15 | 0 | 0.29 | -3.33 | 0.06 | 50.0 | 735.00 | 0 |
| 2022 (9) | -1.93 | 0 | 0.13 | -95.09 | 0.47 | 0 | 0.05 | 0 | -1.8 | 0 | 0.06 | -79.31 | 0 | 0 | 0.90 | -76.26 | -0.4 | 0 | -0.14 | 0 | 0.3 | -3.23 | 0.04 | 100.0 | -965.00 | 0 |
| 2021 (8) | -0.75 | 0 | 2.65 | 0 | -1.22 | 0 | -0.03 | 0 | 1.9 | 0 | 0.29 | 70.59 | 0 | 0 | 3.81 | 86.93 | -0.59 | 0 | 2.51 | 1294.44 | 0.31 | -6.06 | 0.02 | -50.0 | -26.41 | 0 |
| 2020 (7) | 1.08 | 0 | -1.14 | 0 | 0.08 | -95.85 | 0.17 | 0 | -0.06 | 0 | 0.17 | -81.91 | 0 | 0 | 2.04 | -78.49 | -0.16 | 0 | 0.18 | -41.94 | 0.33 | 17.86 | 0.04 | 0.0 | 196.36 | 0 |
| 2019 (6) | 0 | 0 | -0.92 | 0 | 1.93 | 0 | -0.03 | 0 | -0.92 | 0 | 0.94 | 154.05 | 0 | 0 | 9.47 | 177.34 | 0.36 | 0 | 0.31 | 14.81 | 0.28 | 12.0 | 0.04 | -33.33 | 0.00 | 0 |
| 2018 (5) | 0.91 | 0 | -0.23 | 0 | -0.28 | 0 | 0.22 | 0 | 0.68 | 0 | 0.37 | -80.63 | 0 | 0 | 3.41 | -80.32 | -0.03 | 0 | 0.27 | 42.11 | 0.25 | 8.7 | 0.06 | -40.0 | 156.90 | 0 |
| 2017 (4) | -0.25 | 0 | -2.18 | 0 | 1.78 | 0 | -0.42 | 0 | -2.43 | 0 | 1.91 | 478.79 | 0 | 0 | 17.35 | 469.33 | 0.3 | -25.0 | 0.19 | -44.12 | 0.23 | -4.17 | 0.1 | 11.11 | -48.08 | 0 |
| 2016 (3) | 0.12 | -87.76 | -0.58 | 0 | -0.23 | 0 | -0.13 | 0 | -0.46 | 0 | 0.33 | 135.71 | 0 | 0 | 3.05 | 138.54 | 0.4 | -13.04 | 0.34 | -19.05 | 0.24 | 0.0 | 0.09 | 12.5 | 17.91 | -86.48 |
| 2015 (2) | 0.98 | -4.85 | -0.17 | 0 | -0.27 | 0 | -0.39 | 0 | 0.81 | 3.85 | 0.14 | -41.67 | 0 | 0 | 1.28 | -32.09 | 0.46 | 24.32 | 0.42 | 13.51 | 0.24 | -7.69 | 0.08 | 0.0 | 132.43 | -8.71 |
| 2014 (1) | 1.03 | 15.73 | -0.25 | 0 | -0.35 | 0 | -0.12 | 0 | 0.78 | 50.0 | 0.24 | -31.43 | 0 | 0 | 1.88 | -26.75 | 0.37 | -27.45 | 0.37 | -17.78 | 0.26 | -3.7 | 0.08 | -20.0 | 145.07 | 33.66 |
| 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) | -0.37 | 0 | -215.62 | 0.02 | -96.92 | 108.0 | -0.07 | 0.0 | 66.67 | -0.2 | -100.0 | -766.67 | -0.35 | -153.85 | -600.0 | 0.06 | 500.0 | -70.0 | 0 | 0 | 0 | 3.85 | 465.38 | -72.31 | -0.26 | -471.43 | -52.94 | -0.03 | -105.77 | 70.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -740.00 | 0 | 0 |
| 24Q2 (19) | 0 | -100.0 | -100.0 | 0.65 | 258.54 | 490.91 | -0.07 | -125.93 | -129.17 | -0.1 | -300.0 | -100.0 | 0.65 | 1200.0 | -40.91 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.68 | -77.72 | 0 | 0.07 | 153.85 | 177.78 | 0.52 | 30.0 | 572.73 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 24Q1 (18) | 0.46 | 387.5 | 39.39 | -0.41 | 21.15 | -185.42 | 0.27 | -70.65 | 35.0 | 0.05 | 0 | 135.71 | 0.05 | 107.35 | -93.83 | 0.04 | -93.44 | 0 | 0 | 0 | 0 | 3.05 | -92.89 | 0 | -0.13 | -8.33 | 31.58 | 0.4 | 900.0 | 1900.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 95.83 | 171.88 | -70.96 |
| 23Q4 (17) | -0.16 | -150.0 | -155.17 | -0.52 | -108.0 | -126.09 | 0.92 | 538.1 | 186.79 | 0 | -100.0 | -100.0 | -0.68 | -1071.43 | -1233.33 | 0.61 | 205.0 | 2950.0 | 0 | 0 | 0 | 42.96 | 209.3 | 3315.14 | -0.12 | 29.41 | 20.0 | 0.04 | 140.0 | 122.22 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -133.33 | 0 | 0 |
| 23Q3 (16) | 0.32 | -67.68 | 127.35 | -0.25 | -327.27 | -118.52 | -0.21 | -187.5 | -120.0 | 0.03 | 160.0 | 200.0 | 0.07 | -93.64 | -61.11 | 0.2 | 0 | 566.67 | 0 | 0 | 0 | 13.89 | 0 | 594.44 | -0.17 | -88.89 | 0 | -0.1 | 9.09 | -176.92 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | 0.99 | 200.0 | 512.5 | 0.11 | -77.08 | 104.87 | 0.24 | 20.0 | -77.98 | -0.05 | 64.29 | -225.0 | 1.1 | 35.8 | 144.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.09 | 52.63 | -28.57 | -0.11 | -650.0 | -1200.0 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (14) | 0.33 | 13.79 | 140.74 | 0.48 | 308.7 | -62.2 | 0.2 | 118.87 | 132.26 | -0.14 | -1500.0 | -1300.0 | 0.81 | 1250.0 | 76.09 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.19 | -26.67 | -11.76 | 0.02 | 111.11 | 120.0 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 330.00 | 0 | 0 |
| 22Q4 (13) | 0.29 | 124.79 | 16.0 | -0.23 | -117.04 | 66.67 | -1.06 | -200.95 | -63.08 | 0.01 | 0.0 | -50.0 | 0.06 | -66.67 | 113.64 | 0.02 | -33.33 | -87.5 | 0 | 0 | 0 | 1.26 | -37.11 | -86.01 | -0.15 | 0 | 44.44 | -0.18 | -238.46 | -129.03 | 0.07 | 0.0 | -12.5 | 0.01 | -50.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -1.17 | -387.5 | -148.94 | 1.35 | 159.73 | 0 | 1.05 | -3.67 | 29.63 | 0.01 | -75.0 | 110.0 | 0.18 | 107.2 | 138.3 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.00 | 294.0 | 214.0 | 0 | 100.0 | 100.0 | 0.13 | 1200.0 | 333.33 | 0.07 | -12.5 | -12.5 | 0.02 | 100.0 | 100.0 | -531.82 | -121.59 | -35.78 |
| 22Q2 (11) | -0.24 | 70.37 | -14.29 | -2.26 | -277.95 | -2725.0 | 1.09 | 275.81 | 185.16 | 0.04 | 500.0 | 300.0 | -2.5 | -643.48 | -762.07 | 0.01 | 0 | -88.89 | 0 | 0 | 0 | 0.51 | 0 | -89.0 | -0.07 | 58.82 | -275.0 | 0.01 | 110.0 | 103.03 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -240.00 | 0 | 0 |
| 22Q1 (10) | -0.81 | -424.0 | -153.12 | 1.27 | 284.06 | -62.97 | -0.62 | 4.62 | -520.0 | -0.01 | -150.0 | -116.67 | 0.46 | 204.55 | -85.21 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.17 | 37.04 | 37.04 | -0.1 | -116.13 | -104.55 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.25 | 153.19 | -13.79 | -0.69 | 0 | 33.65 | -0.65 | -180.25 | -3150.0 | 0.02 | 120.0 | 115.38 | -0.44 | 6.38 | 41.33 | 0.16 | 1500.0 | 100.0 | 0 | 0 | 0 | 8.99 | 1311.24 | 157.3 | -0.27 | -170.0 | 40.0 | 0.62 | 1966.67 | 616.67 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 35.21 | 108.99 | 0 |
| 21Q3 (8) | -0.47 | -123.81 | -461.54 | 0 | 100.0 | 100.0 | 0.81 | 163.28 | 0.0 | -0.1 | -400.0 | -130.3 | -0.47 | -62.07 | -687.5 | 0.01 | -88.89 | -75.0 | 0 | 0 | 0 | 0.64 | -86.2 | -61.15 | -0.1 | -350.0 | -145.45 | 0.03 | 109.09 | -88.46 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -391.67 | 0 | -1154.49 |
| 21Q2 (7) | -0.21 | 34.38 | -167.74 | -0.08 | -102.33 | -60.0 | -1.28 | -1180.0 | -113.33 | -0.02 | -133.33 | -100.0 | -0.29 | -109.32 | -211.54 | 0.09 | 350.0 | 350.0 | 0 | 0 | 0 | 4.62 | 435.38 | 303.85 | 0.04 | 114.81 | 100.0 | -0.33 | -115.0 | -430.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (6) | -0.32 | -210.34 | -184.21 | 3.43 | 429.81 | 11533.33 | -0.1 | -400.0 | 9.09 | 0.06 | 146.15 | 400.0 | 3.11 | 514.67 | 788.57 | 0.02 | -75.0 | -33.33 | 0 | 0 | 0 | 0.86 | -75.32 | -46.26 | -0.27 | 40.0 | -640.0 | 2.2 | 1933.33 | 3766.67 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -13.97 | 0 | -101.1 |
| 20Q4 (5) | 0.29 | 123.08 | -3.33 | -1.04 | -1980.0 | -766.67 | -0.02 | -102.47 | -102.04 | -0.13 | -139.39 | -316.67 | -0.75 | -1037.5 | -516.67 | 0.08 | 100.0 | -42.86 | 0 | 0 | 0 | 3.49 | 113.1 | -38.37 | -0.45 | -304.55 | -509.09 | -0.12 | -146.15 | -170.59 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.13 | -58.06 | 0.0 | -0.05 | 0.0 | 0.0 | 0.81 | 235.0 | 0.0 | 0.33 | 3400.0 | 0.0 | 0.08 | -69.23 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.64 | 43.44 | 0.0 | 0.22 | 1000.0 | 0.0 | 0.26 | 160.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 37.14 | -77.24 | 0.0 |
| 20Q2 (3) | 0.31 | -18.42 | 0.0 | -0.05 | -66.67 | 0.0 | -0.6 | -445.45 | 0.0 | -0.01 | 50.0 | 0.0 | 0.26 | -25.71 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.14 | -28.76 | 0.0 | 0.02 | -60.0 | 0.0 | 0.1 | 266.67 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 163.16 | -87.12 | 0.0 |
| 20Q1 (2) | 0.38 | 26.67 | 0.0 | -0.03 | 75.0 | 0.0 | -0.11 | -111.22 | 0.0 | -0.02 | -133.33 | 0.0 | 0.35 | 94.44 | 0.0 | 0.03 | -78.57 | 0.0 | 0 | 0 | 0.0 | 1.60 | -71.7 | 0.0 | 0.05 | -54.55 | 0.0 | -0.06 | -135.29 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1266.67 | 997.78 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.67 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 115.38 | 0.0 | 0.0 |
