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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 1.14 | 0 | -0.32 | 0 | -0.16 | 0 | 0 | 0 | 0.82 | 0 | 0.19 | -20.83 | 0.03 | 0 | 17.76 | 218.15 | -1.01 | 0 | -0.64 | 0 | 0.24 | 41.18 | 0 | 0 | 0.00 | 0 |
| 2021 (9) | -1.32 | 0 | 0.68 | -87.29 | 0.01 | 0 | 0.09 | 12.5 | -0.64 | 0 | 0.24 | 700.0 | 0 | 0 | 5.58 | 89.77 | 0.14 | 0 | 0.22 | 0 | 0.17 | -15.0 | 0 | 0 | -338.46 | 0 |
| 2020 (8) | 0.04 | 0 | 5.35 | 94.55 | -4.2 | 0 | 0.08 | -70.37 | 5.39 | 160.39 | 0.03 | -50.0 | -0.04 | 0 | 2.94 | -12.75 | -0.57 | 0 | -1.91 | 0 | 0.2 | -44.44 | 0 | 0 | 0.00 | 0 |
| 2019 (7) | -0.68 | 0 | 2.75 | -64.56 | -2.07 | 0 | 0.27 | 0 | 2.07 | -68.3 | 0.06 | -75.0 | -0.13 | 0 | 3.37 | -76.12 | -1.63 | 0 | -3.75 | 0 | 0.36 | 140.0 | 0.11 | 0.0 | 0.00 | 0 |
| 2018 (6) | -1.23 | 0 | 7.76 | 0 | -6.97 | 0 | -0.16 | 0 | 6.53 | 0 | 0.24 | -22.58 | -0.25 | 0 | 14.12 | 31.16 | -1.66 | 0 | -1.12 | 0 | 0.15 | 66.67 | 0.11 | 22.22 | 0.00 | 0 |
| 2017 (5) | -2.28 | 0 | -0.22 | 0 | 2.21 | -45.3 | 0.07 | 0 | -2.5 | 0 | 0.31 | 933.33 | -0.21 | 0 | 10.76 | 1894.91 | -1.6 | 0 | -1.69 | 0 | 0.09 | -30.77 | 0.09 | 0.0 | 0.00 | 0 |
| 2016 (4) | -0.98 | 0 | -2.79 | 0 | 4.04 | 0 | -1.43 | 0 | -3.77 | 0 | 0.03 | 0.0 | 0 | 0 | 0.54 | -39.57 | -0.81 | 0 | 1.46 | 1023.08 | 0.13 | -7.14 | 0.09 | 12.5 | -58.33 | 0 |
| 2015 (3) | -0.12 | 0 | 1.72 | 0 | -6.02 | 0 | -0.3 | 0 | 1.6 | 0 | 0.03 | -94.55 | 0 | 0 | 0.89 | -93.6 | -0.3 | 0 | 0.13 | -97.0 | 0.14 | -81.33 | 0.08 | 100.0 | -34.29 | 0 |
| 2014 (2) | 0.91 | -74.0 | -3.31 | 0 | 5.31 | 0 | -4.19 | 0 | -2.4 | 0 | 0.55 | -83.97 | 2.53 | 0 | 13.96 | -16.73 | -1.31 | 0 | 4.33 | 0 | 0.75 | -70.93 | 0.04 | -42.86 | 17.77 | 0 |
| 2013 (1) | 3.5 | 150.0 | -4.3 | 0 | -1.68 | 0 | -3.74 | 0 | -0.8 | 0 | 3.43 | 38.31 | -0.03 | 0 | 16.76 | 4.24 | -1.84 | 0 | -4.38 | 0 | 2.58 | 12.17 | 0.07 | 40.0 | 0.00 | 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) | -0.07 | -800.0 | -177.78 | 0.04 | 0 | 119.05 | 5.49 | 18400.0 | 0 | 0 | 0 | -100.0 | -0.03 | -400.0 | 75.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.21 | -200.0 | -2000.0 | -0.23 | -283.33 | -109.09 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.01 | 116.67 | 106.67 | 0 | 100.0 | 100.0 | -0.03 | 50.0 | 25.0 | 0 | 0 | 0 | 0.01 | 114.29 | 101.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 74.07 | 93.27 | -0.06 | 70.0 | 94.78 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.06 | 0 | 91.78 | -0.01 | 66.67 | 0.0 | -0.06 | -300.0 | -500.0 | 0 | 100.0 | 0 | -0.07 | -133.33 | 90.54 | 0.01 | 133.33 | -66.67 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 | -0.27 | 38.64 | -22.73 | -0.2 | 52.38 | 4.76 | 0.05 | -66.67 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0 | -100.0 | 100.0 | -0.03 | 85.71 | 62.5 | 0.03 | 0 | 400.0 | -0.01 | -200.0 | 0 | -0.03 | 75.0 | 90.91 | -0.03 | -112.5 | -137.5 | 0 | 0 | -100.0 | -33.33 | -131.94 | -120.83 | -0.44 | -4300.0 | -15.79 | -0.42 | -281.82 | 2.33 | 0.15 | 150.0 | 150.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.09 | 160.0 | -60.87 | -0.21 | 46.15 | -950.0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0 | -0.12 | 77.78 | -157.14 | 0.24 | -40.0 | 700.0 | 0 | 0 | -100.0 | 104.35 | -47.83 | 421.74 | -0.01 | 99.04 | 93.75 | -0.11 | 90.43 | -650.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.15 | 79.45 | 37.5 | -0.39 | -3800.0 | -457.14 | -0.04 | -300.0 | 50.0 | 0 | 0 | 100.0 | -0.54 | 27.03 | -74.19 | 0.4 | 1233.33 | 471.43 | 0 | 0 | 0 | 200.00 | 833.33 | 757.14 | -1.04 | -372.73 | -205.88 | -1.15 | -447.62 | -379.17 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.73 | -192.0 | -152.52 | -0.01 | 87.5 | 93.33 | -0.01 | 0.0 | 83.33 | 0 | 0 | 0 | -0.74 | -124.24 | -159.68 | 0.03 | -62.5 | 200.0 | 0 | -100.0 | 0 | 21.43 | -86.61 | 1142.86 | -0.22 | 42.11 | -69.23 | -0.21 | 51.16 | -1150.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -0.25 | -208.7 | 0 | -0.08 | -300.0 | 20.0 | -0.01 | 0.0 | 50.0 | 0 | 0 | -100.0 | -0.33 | -257.14 | -230.0 | 0.08 | 166.67 | 14.29 | 0.03 | -76.92 | 0 | 160.00 | 700.0 | 3785.71 | -0.38 | -137.5 | -353.33 | -0.43 | -2250.0 | -326.32 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.23 | 195.83 | 122.12 | -0.02 | 71.43 | 0.0 | -0.01 | 87.5 | 0.0 | 0 | 100.0 | 100.0 | 0.21 | 167.74 | 119.81 | 0.03 | -57.14 | -25.0 | 0.13 | 0 | 0 | 20.00 | -14.29 | 640.0 | -0.16 | 52.94 | -164.0 | 0.02 | 108.33 | -92.86 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 287.50 | 0 | 191.23 |
| 22Q2 (11) | -0.24 | -117.27 | 0.0 | -0.07 | 53.33 | 30.0 | -0.08 | -33.33 | -300.0 | -0.19 | 0 | -480.0 | -0.31 | -125.0 | 8.82 | 0.07 | 600.0 | -22.22 | 0 | 0 | 0 | 23.33 | 1253.33 | 86.67 | -0.34 | -161.54 | -750.0 | -0.24 | -1300.0 | -300.0 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 1.39 | 0 | 3575.0 | -0.15 | -50.0 | -116.67 | -0.06 | -200.0 | -200.0 | 0 | -100.0 | -100.0 | 1.24 | 1340.0 | 44.19 | 0.01 | -85.71 | -75.0 | 0 | 0 | 0 | 1.72 | -58.13 | -82.76 | -0.13 | -186.67 | 40.91 | 0.02 | -89.47 | 111.11 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 1737.50 | 0 | 0 |
| 21Q4 (9) | 0 | 100.0 | 100.0 | -0.1 | -400.0 | -108.26 | -0.02 | -100.0 | 75.0 | 0.12 | 233.33 | 180.0 | -0.1 | 90.57 | -108.33 | 0.07 | 75.0 | 250.0 | 0 | 0 | 0 | 4.12 | 52.35 | -38.24 | 0.15 | -40.0 | 850.0 | 0.19 | -32.14 | 137.25 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -1.04 | -333.33 | -300.0 | -0.02 | 80.0 | 60.0 | -0.01 | 50.0 | -133.33 | -0.09 | -280.0 | -181.82 | -1.06 | -211.76 | -241.94 | 0.04 | -55.56 | 300.0 | 0 | 0 | 100.0 | 2.70 | -78.38 | -2.7 | 0.25 | 725.0 | 196.15 | 0.28 | 566.67 | 135.9 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | -315.15 | 0 | 0 |
| 21Q2 (7) | -0.24 | -500.0 | -150.0 | -0.1 | -111.11 | -112.2 | -0.02 | -133.33 | 97.53 | 0.05 | 400.0 | -80.77 | -0.34 | -139.53 | -126.15 | 0.09 | 125.0 | 0 | 0 | 0 | 0 | 12.50 | 25.0 | 0 | -0.04 | 81.82 | 75.0 | -0.06 | 66.67 | 64.71 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.04 | -300.0 | 76.47 | 0.9 | -25.62 | -73.21 | 0.06 | 175.0 | 101.8 | 0.01 | 106.67 | 106.67 | 0.86 | -28.33 | -73.04 | 0.04 | 100.0 | 0 | 0 | 0 | 100.0 | 10.00 | 50.0 | 0 | -0.22 | -1000.0 | -83.33 | -0.18 | 64.71 | 60.87 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.01 | 96.15 | -108.33 | 1.21 | 2520.0 | 128.3 | -0.08 | -366.67 | 82.98 | -0.15 | -236.36 | -193.75 | 1.2 | 487.1 | 84.62 | 0.02 | 100.0 | 0.0 | 0 | 100.0 | 100.0 | 6.67 | 140.0 | 90.0 | -0.02 | 92.31 | 92.86 | -0.51 | 34.62 | 72.73 | 0.04 | -20.0 | -63.64 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.26 | -154.17 | 0.0 | -0.05 | -106.1 | 0.0 | 0.03 | 103.7 | 0.0 | 0.11 | -57.69 | 0.0 | -0.31 | -123.85 | 0.0 | 0.01 | 0 | 0.0 | -0.01 | 0 | 0.0 | 2.78 | 0 | 0.0 | -0.26 | -62.5 | 0.0 | -0.78 | -358.82 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.48 | 382.35 | 0.0 | 0.82 | -75.6 | 0.0 | -0.81 | 75.75 | 0.0 | 0.26 | 273.33 | 0.0 | 1.3 | -59.25 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.16 | -33.33 | 0.0 | -0.17 | 63.04 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.17 | -241.67 | 0.0 | 3.36 | 533.96 | 0.0 | -3.34 | -610.64 | 0.0 | -0.15 | -193.75 | 0.0 | 3.19 | 390.77 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | 76.92 | 0.0 | -0.00 | -100.0 | 0.0 | -0.12 | 57.14 | 0.0 | -0.46 | 75.4 | 0.0 | 0.06 | -45.45 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 3.51 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -1.87 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
