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) | -0.53 | 0 | -1.34 | 0 | 0.27 | 0 | -0.07 | 0 | -1.87 | 0 | 1.34 | -33.33 | 0 | 0 | 14.52 | -17.88 | -2.9 | 0 | -2.62 | 0 | 1.58 | -8.67 | 0.05 | 25.0 | 0.00 | 0 |
| 2022 (9) | 0.44 | -56.0 | -2.07 | 0 | -0.51 | 0 | -0.04 | 0 | -1.63 | 0 | 2.01 | 32.24 | 0 | 0 | 17.68 | 88.76 | -2.12 | 0 | -1.27 | 0 | 1.73 | 5.49 | 0.04 | 300.0 | 88.00 | 50.48 |
| 2021 (8) | 1.0 | 0 | -1.6 | 0 | 13.26 | 0 | -0.02 | 0 | -0.6 | 0 | 1.52 | -9.52 | 0 | 0 | 9.37 | -23.57 | 0.14 | 0 | 0.06 | 0 | 1.64 | 11.56 | 0.01 | -50.0 | 58.48 | 0 |
| 2020 (7) | -0.34 | 0 | -1.67 | 0 | -1.24 | 0 | -0.08 | 0 | -2.01 | 0 | 1.68 | 69.7 | 0 | 0 | 12.25 | 53.61 | -0.69 | 0 | -0.57 | 0 | 1.47 | -5.16 | 0.02 | -50.0 | -36.96 | 0 |
| 2019 (6) | 1.16 | -50.85 | -1.01 | 0 | -0.59 | 0 | 0.06 | 0 | 0.15 | -89.05 | 0.99 | -15.38 | 0 | 0 | 7.98 | 15.3 | -1.19 | 0 | -0.93 | 0 | 1.55 | -17.11 | 0.04 | 0.0 | 175.76 | 79.48 |
| 2018 (5) | 2.36 | 44.79 | -0.99 | 0 | -0.76 | 0 | -0.08 | 0 | 1.37 | -10.46 | 1.17 | 129.41 | 0 | 0 | 6.92 | 103.09 | 0.12 | -7.69 | 0.5 | 354.55 | 1.87 | -23.36 | 0.04 | 0.0 | 97.93 | 55.6 |
| 2017 (4) | 1.63 | -11.89 | -0.1 | 0 | 2.11 | 0 | 0.02 | 0 | 1.53 | 12.5 | 0.51 | 10.87 | 0 | 0 | 3.41 | 5.09 | 0.13 | 0 | 0.11 | 0 | 2.44 | -5.43 | 0.04 | 0.0 | 62.93 | -27.54 |
| 2016 (3) | 1.85 | 120.24 | -0.49 | 0 | -0.85 | 0 | -0.05 | 0 | 1.36 | 0 | 0.46 | -77.34 | 0 | 0 | 3.24 | -77.55 | -0.56 | 0 | -0.49 | 0 | 2.58 | 2.38 | 0.04 | 0.0 | 86.85 | 42.69 |
| 2015 (2) | 0.84 | -52.81 | -2.06 | 0 | 0.18 | -89.77 | -0.08 | 0 | -1.22 | 0 | 2.03 | -22.81 | 0 | 0 | 14.44 | -17.71 | -1.47 | 0 | -1.18 | 0 | 2.52 | 3.28 | 0.04 | 33.33 | 60.87 | -28.19 |
| 2014 (1) | 1.78 | -54.12 | -2.7 | 0 | 1.76 | 0 | -0.05 | 0 | -0.92 | 0 | 2.63 | -23.77 | 0 | 0 | 17.55 | -10.34 | -0.44 | 0 | -0.37 | 0 | 2.44 | 6.55 | 0.03 | 50.0 | 84.76 | -15.02 |
| 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) | 0.21 | -47.5 | -50.0 | -0.14 | 6.67 | 12.5 | -0.38 | 0.0 | -5.56 | -0.05 | 0 | -150.0 | 0.07 | -72.0 | -73.08 | 0.14 | -6.67 | 180.0 | 0 | 0 | 0 | 4.38 | -9.88 | 89.87 | -0.1 | 41.18 | 84.38 | -0.27 | -400.0 | 6.9 | 0.34 | -2.86 | -12.82 | 0.01 | 0.0 | 0.0 | 262.50 | 195.31 | -31.25 |
| 24Q2 (19) | 0.4 | 2100.0 | 3900.0 | -0.15 | -114.29 | 71.7 | -0.38 | -58.33 | -177.55 | 0 | 100.0 | 0 | 0.25 | 377.78 | 148.08 | 0.15 | 114.29 | -76.92 | 0 | 0 | 0 | 4.85 | 72.68 | -82.0 | -0.17 | 51.43 | 76.39 | 0.09 | 28.57 | 120.0 | 0.35 | -7.89 | -12.5 | 0.01 | 0.0 | 0.0 | 88.89 | 2144.44 | 0 |
| 24Q1 (18) | -0.02 | 93.33 | 96.92 | -0.07 | 36.36 | 87.04 | -0.24 | 33.33 | -148.0 | -0.01 | 0.0 | 75.0 | -0.09 | 78.05 | 92.44 | 0.07 | -36.36 | -87.04 | 0 | 0 | 0 | 2.81 | -45.05 | -86.98 | -0.35 | 67.29 | 27.08 | 0.07 | 105.07 | 114.29 | 0.38 | -2.56 | -5.0 | 0.01 | 0.0 | 0.0 | -4.35 | 0 | 0 |
| 23Q4 (17) | -0.3 | -171.43 | -266.67 | -0.11 | 31.25 | 79.25 | -0.36 | 0.0 | -157.14 | -0.01 | 50.0 | -125.0 | -0.41 | -257.69 | -17.14 | 0.11 | 120.0 | -79.63 | 0 | 0 | 0 | 5.12 | 122.05 | -76.5 | -1.07 | -67.19 | -4.9 | -1.38 | -375.86 | -17.95 | 0.39 | 0.0 | -11.36 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.42 | 4100.0 | 133.33 | -0.16 | 69.81 | 71.93 | -0.36 | -173.47 | -200.0 | -0.02 | 0 | 0 | 0.26 | 150.0 | 166.67 | 0.05 | -92.31 | -91.23 | 0 | 0 | 0 | 2.30 | -91.46 | -87.02 | -0.64 | 11.11 | -166.67 | -0.29 | 35.56 | -200.0 | 0.39 | -2.5 | -11.36 | 0.01 | 0.0 | 0.0 | 381.82 | 0 | 1469.7 |
| 23Q2 (15) | 0.01 | 101.54 | -97.73 | -0.53 | 1.85 | -65.62 | 0.49 | -2.0 | 372.22 | 0 | 100.0 | 100.0 | -0.52 | 56.3 | -533.33 | 0.65 | 20.37 | 140.74 | 0 | 0 | 0 | 26.97 | 24.87 | 228.65 | -0.72 | -50.0 | -75.61 | -0.45 | 8.16 | -136.84 | 0.4 | 0.0 | -6.98 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.65 | -461.11 | -75.68 | -0.54 | -1.89 | 15.62 | 0.5 | 457.14 | 814.29 | -0.04 | -200.0 | -100.0 | -1.19 | -240.0 | -17.82 | 0.54 | 0.0 | -15.62 | 0 | 0 | 0 | 21.60 | -0.8 | -19.67 | -0.48 | 52.94 | -6.67 | -0.49 | 58.12 | -157.89 | 0.4 | -9.09 | -6.98 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.18 | 0.0 | -50.0 | -0.53 | 7.02 | -130.43 | -0.14 | -16.67 | 30.0 | 0.04 | 0 | 300.0 | -0.35 | 10.26 | -369.23 | 0.54 | -5.26 | 200.0 | 0 | 0 | 0 | 21.77 | 22.62 | 310.08 | -1.02 | -325.0 | -628.57 | -1.17 | -503.45 | -515.79 | 0.44 | 0.0 | 2.33 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.18 | -59.09 | 5.88 | -0.57 | -78.12 | -26.67 | -0.12 | 33.33 | -101.0 | 0 | 100.0 | 0 | -0.39 | -425.0 | -39.29 | 0.57 | 111.11 | 32.56 | 0 | 0 | 0 | 17.76 | 116.37 | 52.79 | -0.24 | 41.46 | -14.29 | 0.29 | 252.63 | 281.25 | 0.44 | 2.33 | 7.32 | 0.01 | 0.0 | 0 | 24.32 | -86.18 | -64.23 |
| 22Q2 (11) | 0.44 | 218.92 | -39.73 | -0.32 | 50.0 | 11.11 | -0.18 | -157.14 | -132.73 | -0.07 | -250.0 | 0 | 0.12 | 111.88 | -67.57 | 0.27 | -57.81 | -22.86 | 0 | 0 | 0 | 8.21 | -69.48 | 2.47 | -0.41 | 8.89 | -305.0 | -0.19 | 0.0 | -235.71 | 0.43 | 0.0 | 10.26 | 0.01 | 0.0 | 0 | 176.00 | 218.92 | 27.78 |
| 22Q1 (10) | -0.37 | -202.78 | -42.31 | -0.64 | -178.26 | -12.28 | -0.07 | 65.0 | -107.78 | -0.02 | 0.0 | 0 | -1.01 | -876.92 | -21.69 | 0.64 | 255.56 | 12.28 | 0 | 0 | 0 | 26.89 | 406.44 | 125.03 | -0.45 | -221.43 | -255.17 | -0.19 | 0.0 | -167.86 | 0.43 | 0.0 | 7.5 | 0.01 | 0 | 0 | -148.00 | -198.67 | -287.08 |
| 21Q4 (9) | 0.36 | 111.76 | -55.0 | -0.23 | 48.89 | 72.29 | -0.2 | -101.67 | -233.33 | -0.02 | 0 | -140.0 | 0.13 | 146.43 | 533.33 | 0.18 | -58.14 | -78.31 | 0 | 0 | 0 | 5.31 | -54.31 | -67.63 | -0.14 | 33.33 | -173.68 | -0.19 | -18.75 | -311.11 | 0.43 | 4.88 | 22.86 | 0 | 0 | 0 | 150.00 | 120.59 | -17.5 |
| 21Q3 (8) | 0.17 | -76.71 | 118.28 | -0.45 | -25.0 | -45.16 | 12.01 | 2083.64 | 5321.74 | 0 | 0 | 100.0 | -0.28 | -175.68 | 77.42 | 0.43 | 22.86 | 38.71 | 0 | 0 | 0 | 11.62 | 45.1 | 55.58 | -0.21 | -205.0 | -362.5 | -0.16 | -214.29 | -260.0 | 0.41 | 5.13 | 13.89 | 0 | 0 | -100.0 | 68.00 | -50.63 | 134.37 |
| 21Q2 (7) | 0.73 | 380.77 | 447.62 | -0.36 | 36.84 | -44.0 | 0.55 | -38.89 | 248.65 | 0 | 0 | 100.0 | 0.37 | 144.58 | 180.43 | 0.35 | -38.6 | 40.0 | 0 | 0 | 0 | 8.01 | -32.98 | -26.64 | 0.2 | -31.03 | 139.22 | 0.14 | -50.0 | 138.89 | 0.39 | -2.5 | 2.63 | 0 | 0 | -100.0 | 137.74 | 460.23 | 119.68 |
| 21Q1 (6) | -0.26 | -132.5 | 0 | -0.57 | 31.33 | -103.57 | 0.9 | 1600.0 | 255.17 | 0 | -100.0 | -100.0 | -0.83 | -2666.67 | -196.43 | 0.57 | -31.33 | 96.55 | 0 | 0 | 0 | 11.95 | -27.15 | -8.52 | 0.29 | 52.63 | 164.44 | 0.28 | 211.11 | 170.0 | 0.4 | 14.29 | 5.26 | 0 | 0 | -100.0 | -38.24 | -121.03 | 0 |
| 20Q4 (5) | 0.8 | 186.02 | 150.0 | -0.83 | -167.74 | -219.23 | -0.06 | 73.91 | -185.71 | 0.05 | 155.56 | 145.45 | -0.03 | 97.58 | -150.0 | 0.83 | 167.74 | 232.0 | 0 | 0 | 0 | 16.40 | 119.59 | 74.53 | 0.19 | 137.5 | 140.43 | 0.09 | -10.0 | 121.43 | 0.35 | -2.78 | -7.89 | 0 | -100.0 | -100.0 | 181.82 | 191.89 | 0 |
| 20Q3 (4) | -0.93 | -342.86 | 0.0 | -0.31 | -24.0 | 0.0 | -0.23 | 37.84 | 0.0 | -0.09 | -80.0 | 0.0 | -1.24 | -169.57 | 0.0 | 0.31 | 24.0 | 0.0 | 0 | 0 | 0.0 | 7.47 | -31.58 | 0.0 | 0.08 | 115.69 | 0.0 | 0.1 | 127.78 | 0.0 | 0.36 | -5.26 | 0.0 | 0.01 | 0.0 | 0.0 | -197.87 | 71.73 | 0.0 |
| 20Q2 (3) | -0.21 | 0 | 0.0 | -0.25 | 10.71 | 0.0 | -0.37 | 36.21 | 0.0 | -0.05 | -600.0 | 0.0 | -0.46 | -64.29 | 0.0 | 0.25 | -13.79 | 0.0 | 0 | 0 | 0.0 | 10.92 | -16.43 | 0.0 | -0.51 | -13.33 | 0.0 | -0.36 | 10.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -700.00 | 0 | 0.0 |
| 20Q1 (2) | 0 | -100.0 | 0.0 | -0.28 | -7.69 | 0.0 | -0.58 | -928.57 | 0.0 | 0.01 | 109.09 | 0.0 | -0.28 | -566.67 | 0.0 | 0.29 | 16.0 | 0.0 | 0 | 0 | 0.0 | 13.06 | 38.99 | 0.0 | -0.45 | 4.26 | 0.0 | -0.4 | 4.76 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.32 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.40 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
