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) | -0.57 | 0 | -11.92 | 0 | 6.1 | 0 | -0.08 | 0 | -12.49 | 0 | 0.1 | 0 | -0.01 | 0 | 8.70 | 0 | -0.4 | 0 | 1.64 | 0 | 0.04 | 33.33 | 0.01 | 0 | -33.73 | 0 |
| 2022 (9) | -0.04 | 0 | -1.03 | 0 | -0.77 | 0 | 0.01 | 0 | -1.07 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.16 | 0 | -0.44 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.18 | 0 | -5.71 | 0 | -0.6 | 0 | 0 | 0 | -5.53 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.26 | 0 | 0.48 | 50.0 | 0.03 | 0.0 | 0 | 0 | 35.29 | 0 |
| 2020 (7) | -0.23 | 0 | 2.17 | 0 | -1.18 | 0 | 0.61 | 0 | 1.94 | 0 | 0.02 | 0 | 0 | 0 | 3.12 | 0 | -0.39 | 0 | 0.32 | -39.62 | 0.03 | -25.0 | 0 | 0 | -65.71 | 0 |
| 2019 (6) | -2.77 | 0 | -3.97 | 0 | -1.78 | 0 | -0.6 | 0 | -6.74 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.54 | 0 | 0.53 | 0 | 0.04 | 33.33 | 0 | 0 | -485.96 | 0 |
| 2018 (5) | -2.24 | 0 | 23.06 | 195.64 | -4.17 | 0 | -0.06 | 0 | 20.82 | 158.63 | 0.03 | 200.0 | -0.05 | 0 | 3.49 | 213.95 | -0.99 | 0 | -3.51 | 0 | 0.03 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.25 | 0 | 7.8 | 149.2 | -3.59 | 0 | 0.02 | 0 | 8.05 | 163.07 | 0.01 | 0 | 0 | 0 | 1.11 | 0 | -1.21 | 0 | 10.22 | 239.53 | 0.04 | -20.0 | 0 | 0 | 2.44 | 0 |
| 2016 (3) | -0.07 | 0 | 3.13 | 179.46 | -1.7 | 0 | -0.01 | 0 | 3.06 | 446.43 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.45 | 0 | 3.01 | 144.72 | 0.05 | 25.0 | 0 | 0 | -2.29 | 0 |
| 2015 (2) | -0.56 | 0 | 1.12 | 409.09 | -0.95 | 0 | 0.03 | 0 | 0.56 | 55.56 | 0.02 | 100.0 | -0.03 | 0 | 1.72 | 213.79 | -0.41 | 0 | 1.23 | 485.71 | 0.04 | 0.0 | 0 | 0 | -44.09 | 0 |
| 2014 (1) | 0.14 | -79.41 | 0.22 | 0 | 0.21 | 0 | 0 | 0 | 0.36 | 0 | 0.01 | -90.0 | 0.25 | 0 | 0.55 | -86.32 | -0.38 | 0 | 0.21 | 0 | 0.04 | 0.0 | 0 | 0 | 56.00 | 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) | -0.05 | -135.71 | -123.81 | -0.82 | 43.06 | -34.43 | 1.25 | -5.3 | 681.25 | -0.05 | -200.0 | -400.0 | -0.87 | 33.08 | -117.5 | 0.01 | 0.0 | -50.0 | 0 | 0 | 100.0 | 0.64 | -8.33 | -85.58 | 0.1 | 150.0 | 433.33 | -0.4 | -185.11 | -175.47 | 0.07 | 0.0 | 600.0 | 0.03 | -40.0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.14 | -39.13 | -51.72 | -1.44 | -92.0 | 83.56 | 1.32 | 2.33 | -77.28 | 0.05 | 183.33 | 0 | -1.3 | -150.0 | 84.65 | 0.01 | 0 | -87.5 | 0 | 0 | 0 | 0.70 | 0 | -97.99 | 0.04 | 180.0 | 130.77 | 0.47 | -7.84 | 4.44 | 0.07 | 133.33 | 600.0 | 0.05 | 0 | 400.0 | 23.73 | -44.29 | -61.54 |
| 24Q1 (18) | 0.23 | 146.0 | 140.35 | -0.75 | -334.38 | 73.87 | 1.29 | 1092.31 | 416.0 | -0.06 | -200.0 | 53.85 | -0.52 | -188.89 | 84.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 66.67 | 44.44 | 0.51 | 2450.0 | -20.31 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 42.59 | 102.56 | 148.57 |
| 23Q4 (17) | -0.5 | -338.1 | -1150.0 | 0.32 | 152.46 | 146.38 | -0.13 | -181.25 | 0 | 0.06 | 700.0 | 500.0 | -0.18 | 55.0 | 75.34 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | -0.15 | -400.0 | -275.0 | 0.02 | -96.23 | -84.62 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1666.67 | -4385.71 | -5733.33 |
| 23Q3 (16) | 0.21 | -27.59 | -40.0 | -0.61 | 93.04 | -1120.0 | 0.16 | -97.25 | 134.78 | -0.01 | 0 | -200.0 | -0.4 | 95.28 | -233.33 | 0.02 | -75.0 | 0 | -0.01 | 0 | 0 | 4.44 | -87.22 | 0 | -0.03 | 76.92 | -200.0 | 0.53 | 17.78 | 762.5 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | 38.89 | -36.97 | 0 |
| 23Q2 (15) | 0.29 | 150.88 | 0 | -8.76 | -205.23 | -6638.46 | 5.81 | 2224.0 | 2036.67 | 0 | 100.0 | -100.0 | -8.47 | -146.22 | -6415.38 | 0.08 | 0 | 0 | 0 | 0 | 0 | 34.78 | 0 | 0 | -0.13 | -44.44 | -85.71 | 0.45 | -29.69 | 228.57 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 61.70 | 170.36 | 0 |
| 23Q1 (14) | -0.57 | -1325.0 | -67.65 | -2.87 | -315.94 | -1693.75 | 0.25 | 0 | 0 | -0.13 | -1400.0 | -85.71 | -3.44 | -371.23 | -588.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -125.0 | -125.0 | 0.64 | 392.31 | 592.31 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -87.69 | -206.92 | 0 |
| 22Q4 (13) | -0.04 | -111.43 | -100.0 | -0.69 | -1280.0 | -76.92 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0 | -0.73 | -343.33 | -78.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -300.0 | -300.0 | 0.13 | 262.5 | 148.15 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -28.57 | 0 | 0 |
| 22Q3 (12) | 0.35 | 0 | 9.38 | -0.05 | 61.54 | 90.74 | -0.46 | -53.33 | -39.39 | 0.01 | -83.33 | 0 | 0.3 | 330.77 | 236.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 85.71 | 85.71 | -0.08 | 77.14 | 55.56 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0 | 100.0 | -100.0 | -0.13 | 18.75 | 97.37 | -0.3 | 0 | 0 | 0.06 | 185.71 | 0 | -0.13 | 74.0 | 97.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -75.0 | -16.67 | -0.35 | -169.23 | -1850.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -0.34 | -1600.0 | -61.9 | -0.16 | 58.97 | -194.12 | 0 | 100.0 | 0 | -0.07 | 0 | 0 | -0.5 | -21.95 | -1150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -300.0 | 66.67 | -0.13 | 51.85 | -114.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -0.02 | -106.25 | -103.7 | -0.39 | 27.78 | 63.55 | -0.26 | 21.21 | 29.73 | 0 | 0 | -100.0 | -0.41 | -86.36 | 22.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | 85.71 | 90.0 | -0.27 | -50.0 | -258.82 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 0.32 | 255.56 | 190.91 | -0.54 | 89.09 | 1.82 | -0.33 | 0 | 41.07 | 0 | 0 | 100.0 | -0.22 | 95.47 | 50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | -16.67 | 53.33 | -0.18 | -1000.0 | -136.73 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 0.09 | 142.86 | 112.0 | -4.95 | -3011.76 | -1307.32 | 0 | 0 | 100.0 | 0 | 0 | 0 | -4.86 | -12050.0 | -1329.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 50.0 | -20.0 | 0.02 | -97.8 | -98.1 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 1414.29 | 524.0 |
| 21Q1 (6) | -0.21 | -138.89 | -61.54 | 0.17 | 115.89 | -94.96 | 0 | 100.0 | 100.0 | 0 | -100.0 | 0 | -0.04 | 92.45 | -101.23 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | -20.0 | -20.0 | 0.91 | 435.29 | 165.94 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -22.83 | -107.61 | 0 |
| 20Q4 (5) | 0.54 | 390.91 | 167.5 | -1.07 | -94.55 | -813.33 | -0.37 | 33.93 | 0 | 0.63 | 6400.0 | 203.28 | -0.53 | -20.45 | 18.46 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 5.00 | -45.0 | 0 | -0.1 | 33.33 | 37.5 | 0.17 | -65.31 | 145.95 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 1263.64 | 0 |
| 20Q3 (4) | 0.11 | 114.67 | 0.0 | -0.55 | -234.15 | 0.0 | -0.56 | -143.48 | 0.0 | -0.01 | 0 | 0.0 | -0.44 | -29.41 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 9.09 | 0 | 0.0 | -0.15 | -200.0 | 0.0 | 0.49 | -53.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 22.00 | 131.09 | 0.0 |
| 20Q2 (3) | -0.75 | -476.92 | 0.0 | 0.41 | -87.83 | 0.0 | -0.23 | -1050.0 | 0.0 | 0 | 0 | 0.0 | -0.34 | -110.49 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 50.0 | 0.0 | 1.05 | 176.09 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -70.75 | 0 | 0.0 |
| 20Q1 (2) | -0.13 | 83.75 | 0.0 | 3.37 | 2146.67 | 0.0 | -0.02 | 0 | 0.0 | 0 | 100.0 | 0.0 | 3.24 | 598.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.1 | 37.5 | 0.0 | -1.38 | -272.97 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.8 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
