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) | -0.47 | 0 | -0.31 | 0 | -2.22 | 0 | -0.06 | 0 | -0.78 | 0 | 0.18 | 350.0 | 0 | 0 | 1.60 | 260.56 | 0.33 | 0 | 0.14 | -75.0 | 0.21 | 16.67 | 0.16 | 433.33 | -92.16 | 0 |
| 2022 (9) | 1.53 | 88.89 | -0.12 | 0 | 0.21 | -44.74 | 0 | 0 | 1.41 | 0 | 0.04 | -42.86 | 0 | 0 | 0.44 | -30.71 | -0.1 | 0 | 0.56 | -26.32 | 0.18 | -5.26 | 0.03 | 0.0 | 198.70 | 140.4 |
| 2021 (8) | 0.81 | -19.0 | -2.06 | 0 | 0.38 | 0 | -0.01 | 0 | -1.25 | 0 | 0.07 | 75.0 | 0 | 0 | 0.64 | 64.29 | 0.8 | -23.81 | 0.76 | 11.76 | 0.19 | 0.0 | 0.03 | 0.0 | 82.65 | -25.61 |
| 2020 (7) | 1.0 | 21.95 | -0.18 | 0 | -0.9 | 0 | 0.01 | 0 | 0.82 | 78.26 | 0.04 | 33.33 | 0 | 0 | 0.39 | 45.53 | 1.05 | -13.93 | 0.68 | -26.88 | 0.19 | 0.0 | 0.03 | 200.0 | 111.11 | 53.12 |
| 2019 (6) | 0.82 | 0 | -0.36 | 0 | 2.41 | 225.68 | 0 | 0 | 0.46 | 0 | 0.03 | -50.0 | 0 | 0 | 0.27 | -47.91 | 1.22 | 43.53 | 0.93 | 8.14 | 0.19 | 58.33 | 0.01 | 0.0 | 72.57 | 0 |
| 2018 (5) | -0.15 | 0 | -0.12 | 0 | 0.74 | 0 | -0.01 | 0 | -0.27 | 0 | 0.06 | -14.29 | 0 | 0 | 0.51 | -25.72 | 0.85 | -4.49 | 0.86 | 152.94 | 0.12 | 0.0 | 0.01 | 0 | -15.15 | 0 |
| 2017 (4) | 0.85 | -47.85 | -0.06 | 0 | -1.19 | 0 | 0 | 0 | 0.79 | 31.67 | 0.07 | -93.4 | 0 | 0 | 0.69 | -92.01 | 0.89 | -51.37 | 0.34 | -75.71 | 0.12 | -14.29 | 0 | 0 | 184.78 | 76.85 |
| 2016 (3) | 1.63 | 132.86 | -1.03 | 0 | 2.58 | 0 | -0.08 | 0 | 0.6 | -14.29 | 1.06 | 0 | 0.03 | 0 | 8.65 | 0 | 1.83 | 173.13 | 1.4 | 191.67 | 0.14 | -33.33 | 0.02 | -33.33 | 104.49 | 7.47 |
| 2015 (2) | 0.7 | 141.38 | 0 | 0 | -0.22 | 0 | 0.01 | -50.0 | 0.7 | 218.18 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.67 | 737.5 | 0.48 | 220.0 | 0.21 | -4.55 | 0.03 | 0.0 | 97.22 | 34.1 |
| 2014 (1) | 0.29 | -63.29 | -0.07 | 0 | 0.63 | 0 | 0.02 | 0 | 0.22 | -66.67 | 0.04 | -63.64 | -0.01 | 0 | 0.58 | -59.44 | 0.08 | 0 | 0.15 | 0 | 0.22 | -4.35 | 0.03 | 50.0 | 72.50 | 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) | 0.12 | 220.0 | -78.18 | -0.31 | -933.33 | -135.63 | -0.1 | -400.0 | 90.83 | -0.05 | -200.0 | -25.0 | -0.19 | -46.15 | -113.38 | 0.01 | 0.0 | 0 | 0 | 0 | 100.0 | 0.43 | 29.06 | 0 | -0.1 | -900.0 | -155.56 | -0.18 | -325.0 | -178.26 | 0.06 | 0.0 | 20.0 | 0.05 | 0.0 | -16.67 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.1 | -116.13 | 0.0 | -0.03 | 92.31 | 98.15 | -0.02 | -100.0 | 98.48 | 0.05 | 183.33 | 155.56 | -0.13 | -156.52 | 92.44 | 0.01 | -96.55 | -90.0 | 0 | 0 | 0 | 0.33 | -97.11 | -89.6 | -0.01 | 95.83 | -105.88 | 0.08 | 200.0 | -70.37 | 0.06 | 0.0 | 20.0 | 0.05 | 0.0 | 0.0 | -52.63 | -102.55 | -94.74 |
| 24Q1 (18) | 0.62 | 338.46 | 193.94 | -0.39 | -175.0 | -387.5 | -0.01 | 99.29 | -100.63 | -0.06 | -500.0 | -175.0 | 0.23 | -11.54 | 131.08 | 0.29 | 314.29 | 0 | 0 | -100.0 | 0 | 11.46 | 595.93 | 0 | -0.24 | -142.11 | 59.32 | -0.08 | -127.59 | 87.69 | 0.06 | 0.0 | 50.0 | 0.05 | 25.0 | 400.0 | 2066.67 | 3200.0 | 0 |
| 23Q4 (17) | -0.26 | -147.27 | -143.33 | 0.52 | -40.23 | -78.86 | -1.4 | -28.44 | -976.92 | -0.01 | 75.0 | -125.0 | 0.26 | -81.69 | -91.5 | 0.07 | 0 | 600.0 | 0.06 | 200.0 | 0 | 1.65 | 0 | 432.0 | 0.57 | 216.67 | 90.0 | 0.29 | 26.09 | 422.22 | 0.06 | 20.0 | 50.0 | 0.04 | -33.33 | 300.0 | -66.67 | -141.21 | 0 |
| 23Q3 (16) | 0.55 | 650.0 | -28.57 | 0.87 | 153.7 | 211.54 | -1.09 | 17.42 | -1262.5 | -0.04 | 55.56 | -100.0 | 1.42 | 182.56 | 14300.0 | 0 | -100.0 | 0 | -0.06 | 0 | 0 | -0.00 | -100.0 | 0 | 0.18 | 5.88 | 238.46 | 0.23 | -14.81 | -36.11 | 0.05 | 0.0 | 25.0 | 0.06 | 20.0 | 500.0 | 161.76 | 698.53 | -13.87 |
| 23Q2 (15) | -0.1 | 84.85 | -150.0 | -1.62 | -1925.0 | 6.9 | -1.32 | -183.02 | -414.29 | -0.09 | -212.5 | -350.0 | -1.72 | -132.43 | -11.69 | 0.1 | 0 | 900.0 | 0 | 0 | 0 | 3.18 | 0 | 578.34 | 0.17 | 128.81 | 750.0 | 0.27 | 141.54 | -10.0 | 0.05 | 25.0 | 25.0 | 0.05 | 400.0 | 400.0 | -27.03 | 0 | -147.3 |
| 23Q1 (14) | -0.66 | -210.0 | -1550.0 | -0.08 | -103.25 | -33.33 | 1.59 | 1323.08 | 16000.0 | 0.08 | 100.0 | 700.0 | -0.74 | -124.18 | -640.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.59 | -296.67 | -96.67 | -0.65 | -622.22 | 0 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.6 | -22.08 | 122.22 | 2.46 | 415.38 | 428.0 | -0.13 | -62.5 | -333.33 | 0.04 | 300.0 | 300.0 | 3.06 | 30700.0 | 737.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.31 | 0 | 0 | 0.3 | 330.77 | 0.0 | -0.09 | -125.0 | -128.12 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.77 | 285.0 | 108.11 | -0.78 | 55.17 | 33.33 | -0.08 | -119.05 | 68.0 | -0.02 | 0.0 | -100.0 | -0.01 | 99.35 | 98.75 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.13 | -750.0 | -140.62 | 0.36 | 20.0 | -5.26 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 187.80 | 228.66 | 123.34 |
| 22Q2 (11) | 0.2 | 600.0 | 900.0 | -1.74 | -2800.0 | -1142.86 | 0.42 | 4300.0 | -8.7 | -0.02 | -300.0 | -200.0 | -1.54 | -1440.0 | -1183.33 | 0.01 | -50.0 | -83.33 | 0 | 0 | -100.0 | 0.47 | -59.86 | -83.8 | 0.02 | 106.67 | -85.71 | 0.3 | 0 | 900.0 | 0.04 | -20.0 | -20.0 | 0.01 | 0.0 | 0.0 | 57.14 | 185.71 | 157.14 |
| 22Q1 (10) | -0.04 | -114.81 | -125.0 | -0.06 | 92.0 | -500.0 | -0.01 | 66.67 | -105.0 | 0.01 | 0.0 | 133.33 | -0.1 | 79.17 | -166.67 | 0.02 | 0 | 0 | 0 | 0 | 100.0 | 1.17 | 0 | 0 | -0.3 | -200.0 | -850.0 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -66.67 | -193.83 | -141.67 |
| 21Q4 (9) | 0.27 | -27.03 | -66.67 | -0.75 | 35.9 | -476.92 | -0.03 | 88.0 | 75.0 | 0.01 | 200.0 | 0.0 | -0.48 | 40.0 | -170.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.3 | -6.25 | -6.25 | 0.32 | -15.79 | 28.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 71.05 | -15.5 | -72.81 |
| 21Q3 (8) | 0.37 | 1750.0 | -77.71 | -1.17 | -735.71 | -11600.0 | -0.25 | -154.35 | -13.64 | -0.01 | -150.0 | 0 | -0.8 | -566.67 | -148.48 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.32 | 128.57 | -17.95 | 0.38 | 1166.67 | 90.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 84.09 | 278.41 | -86.83 |
| 21Q2 (7) | 0.02 | -87.5 | 102.0 | -0.14 | -1300.0 | -250.0 | 0.46 | 130.0 | 228.57 | 0.02 | 166.67 | -33.33 | -0.12 | -180.0 | 88.46 | 0.06 | 0 | 100.0 | 0.01 | 200.0 | 0 | 2.90 | 0 | 175.36 | 0.14 | 250.0 | -75.0 | 0.03 | -25.0 | -92.68 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 22.22 | -86.11 | 110.44 |
| 21Q1 (6) | 0.16 | -80.25 | 134.78 | -0.01 | 92.31 | 0 | 0.2 | 266.67 | 128.57 | -0.03 | -400.0 | 0.0 | 0.15 | -77.94 | 132.61 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -87.5 | 118.18 | 0.04 | -84.0 | 122.22 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 160.00 | -38.77 | 0 |
| 20Q4 (5) | 0.81 | -51.2 | 3950.0 | -0.13 | -1200.0 | -316.67 | -0.12 | 45.45 | -104.14 | 0.01 | 0 | -66.67 | 0.68 | -58.79 | 750.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.32 | -17.95 | -38.46 | 0.25 | 25.0 | -21.88 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 261.29 | -59.08 | 4733.87 |
| 20Q3 (4) | 1.66 | 266.0 | 0.0 | -0.01 | 75.0 | 0.0 | -0.22 | -257.14 | 0.0 | 0 | -100.0 | 0.0 | 1.65 | 258.65 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.38 | -63.88 | 0.0 | 0.39 | -30.36 | 0.0 | 0.2 | -51.22 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 638.46 | 400.08 | 0.0 |
| 20Q2 (3) | -1.0 | -117.39 | 0.0 | -0.04 | 0 | 0.0 | 0.14 | 120.0 | 0.0 | 0.03 | 200.0 | 0.0 | -1.04 | -126.09 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.05 | 0 | 0.0 | 0.56 | 354.55 | 0.0 | 0.41 | 327.78 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -212.77 | 0 | 0.0 |
| 20Q1 (2) | -0.46 | -2400.0 | 0.0 | 0 | -100.0 | 0.0 | -0.7 | -124.14 | 0.0 | -0.03 | -200.0 | 0.0 | -0.46 | -675.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.22 | -142.31 | 0.0 | -0.18 | -156.25 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 2.9 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.41 | 0.0 | 0.0 |
