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) | -0.56 | 0 | -0.63 | 0 | 0.39 | -82.35 | -0.02 | 0 | -1.19 | 0 | 0.71 | 2266.67 | 0 | 0 | 30.08 | 441.53 | -0.76 | 0 | -0.83 | 0 | 0.36 | 24.14 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.92 | 0 | -0.34 | 0 | 2.21 | 0 | -0.01 | 0 | -1.26 | 0 | 0.03 | -75.0 | 0 | 0 | 5.56 | -67.13 | -0.76 | 0 | -0.71 | 0 | 0.29 | -36.96 | 0.01 | -50.0 | 0.00 | 0 |
| 2021 (8) | -0.74 | 0 | 2.04 | 0 | -1.36 | 0 | -0.13 | 0 | 1.3 | 0 | 0.12 | -67.57 | 0 | 0 | 16.90 | -39.25 | -1.42 | 0 | -2.18 | 0 | 0.46 | -24.59 | 0.02 | 0.0 | 0.00 | 0 |
| 2020 (7) | -1.42 | 0 | -0.34 | 0 | 1.59 | 26.19 | -0.14 | 0 | -1.76 | 0 | 0.37 | 236.36 | 0 | 0 | 27.82 | 3921.19 | -2.98 | 0 | -3.35 | 0 | 0.61 | -12.86 | 0.02 | 0.0 | 0.00 | 0 |
| 2019 (6) | -1.13 | 0 | -0.14 | 0 | 1.26 | 6200.0 | 0.14 | 0 | -1.27 | 0 | 0.11 | -75.56 | -0.02 | 0 | 0.69 | -79.41 | -3.71 | 0 | -4.31 | 0 | 0.7 | 66.67 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | 0.81 | 0 | -1.03 | 0 | 0.02 | -99.38 | -0.04 | 0 | -0.22 | 0 | 0.45 | -83.81 | 0 | 0 | 3.36 | -92.46 | -0.42 | 0 | -0.33 | 0 | 0.42 | 61.54 | 0.02 | 0.0 | 736.36 | 0 |
| 2017 (4) | -1.14 | 0 | -2.82 | 0 | 3.21 | 0 | -0.08 | 0 | -3.96 | 0 | 2.78 | 327.69 | 0 | 0 | 44.55 | 919.88 | -1.62 | 0 | -2.97 | 0 | 0.26 | 0.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2016 (3) | -1.37 | 0 | -0.75 | 0 | -0.49 | 0 | -0.02 | 0 | -2.12 | 0 | 0.65 | -24.42 | 0 | 0 | 4.37 | 19.26 | -1.85 | 0 | -1.7 | 0 | 0.26 | 225.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -2.9 | 0 | -1.23 | 0 | 5.27 | -41.64 | 0 | 0 | -4.13 | 0 | 0.86 | -83.33 | -0.16 | 0 | 3.66 | -86.57 | 0.15 | -80.52 | 0.58 | -57.97 | 0.08 | 60.0 | 0.01 | 0 | -432.84 | 0 |
| 2014 (1) | -1.69 | 0 | -5.36 | 0 | 9.03 | 425.0 | -0.03 | 0 | -7.05 | 0 | 5.16 | 2935.29 | 0 | 0 | 27.27 | 1249.2 | 0.77 | 79.07 | 1.38 | 170.59 | 0.05 | 0.0 | 0 | 0 | -118.18 | 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) | 0.04 | 144.44 | 300.0 | -0.03 | 0.0 | 80.0 | 0.06 | -77.78 | 175.0 | 0.01 | 200.0 | 200.0 | 0.01 | 108.33 | 105.88 | 0.04 | 300.0 | -55.56 | 0 | 0 | 0 | 4.65 | 420.93 | -64.86 | -0.22 | 21.43 | -57.14 | -0.02 | 91.3 | 80.0 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 50.00 | 0 | 0 |
| 24Q2 (19) | -0.09 | -350.0 | 59.09 | -0.03 | -200.0 | 25.0 | 0.27 | 2600.0 | 2800.0 | -0.01 | 0 | 80.0 | -0.12 | -300.0 | 53.85 | 0.01 | 0.0 | -90.91 | 0 | 0 | 0 | 0.89 | -12.5 | -95.86 | -0.28 | -154.55 | -21.74 | -0.23 | -187.5 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.02 | 87.5 | 88.24 | -0.01 | 80.0 | 97.44 | 0.01 | -95.0 | -96.43 | 0 | -100.0 | 100.0 | -0.03 | 85.71 | 94.64 | 0.01 | -80.0 | -97.83 | 0 | 0 | 0 | 1.02 | -82.65 | -99.29 | -0.11 | 47.62 | 38.89 | -0.08 | 75.0 | 55.56 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.16 | -700.0 | 72.41 | -0.05 | 66.67 | 80.77 | 0.2 | 350.0 | -88.64 | 0.04 | 500.0 | 500.0 | -0.21 | -23.53 | 75.0 | 0.05 | -44.44 | 400.0 | 0 | 0 | 0 | 5.88 | -55.56 | -29.41 | -0.21 | -50.0 | -31.25 | -0.32 | -220.0 | -128.57 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.02 | 90.91 | 77.78 | -0.15 | -275.0 | -650.0 | -0.08 | -700.0 | -366.67 | -0.01 | 80.0 | -125.0 | -0.17 | 34.62 | -54.55 | 0.09 | -18.18 | 0 | 0 | 0 | 0 | 13.24 | -38.64 | 0 | -0.14 | 39.13 | 22.22 | -0.1 | 56.52 | 41.18 | 0.08 | -11.11 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.22 | -29.41 | -37.5 | -0.04 | 89.74 | 42.86 | -0.01 | -103.57 | -104.76 | -0.05 | -400.0 | -25.0 | -0.26 | 53.57 | -13.04 | 0.11 | -76.09 | 1000.0 | 0 | 0 | 0 | 21.57 | -85.0 | 115.69 | -0.23 | -27.78 | -4.55 | -0.23 | -27.78 | 14.81 | 0.09 | -18.18 | 12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.17 | 70.69 | -88.89 | -0.39 | -50.0 | -4000.0 | 0.28 | -84.09 | 33.33 | -0.01 | 0.0 | 0 | -0.56 | 33.33 | -600.0 | 0.46 | 4500.0 | 0 | 0 | 0 | 0 | 143.75 | 1625.0 | 0 | -0.18 | -12.5 | 10.0 | -0.18 | -28.57 | -38.46 | 0.11 | 83.33 | 37.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.58 | -544.44 | -314.29 | -0.26 | -1200.0 | 91.98 | 1.76 | 5766.67 | -46.67 | -0.01 | -125.0 | 0 | -0.84 | -663.64 | 75.15 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 8.33 | 0 | -25.0 | -0.16 | 11.11 | 42.86 | -0.14 | 17.65 | 89.15 | 0.06 | 0.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.09 | 43.75 | 0.0 | -0.02 | 71.43 | -101.82 | 0.03 | -85.71 | 103.26 | 0.04 | 200.0 | 130.77 | -0.11 | 52.17 | -110.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | 18.18 | 51.35 | -0.17 | 37.04 | -254.55 | 0.06 | -25.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | -0.16 | -77.78 | 52.94 | -0.07 | -800.0 | -101.91 | 0.21 | 0.0 | 106.18 | -0.04 | 0 | -300.0 | -0.23 | -187.5 | -106.93 | 0.01 | 0 | -83.33 | 0 | 0 | 0 | 10.00 | 0 | -83.33 | -0.22 | -10.0 | 33.33 | -0.27 | -107.69 | 46.0 | 0.08 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.09 | 35.71 | 50.0 | 0.01 | 100.31 | -98.11 | 0.21 | -93.64 | 163.64 | 0 | 0 | -100.0 | -0.08 | 97.63 | -122.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.2 | 28.57 | 54.55 | -0.13 | 89.92 | 74.0 | 0.08 | -20.0 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.14 | -55.56 | 54.84 | -3.24 | -394.55 | -3950.0 | 3.3 | 458.7 | 746.15 | 0 | 100.0 | 100.0 | -3.38 | -434.65 | -766.67 | 0.02 | -33.33 | -71.43 | 0 | 0 | 0 | 11.11 | -25.93 | -38.1 | -0.28 | 24.32 | 30.0 | -1.29 | -1272.73 | -258.33 | 0.1 | 0.0 | -37.5 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -0.09 | 73.53 | 65.38 | 1.1 | -69.95 | 5600.0 | -0.92 | 72.94 | -518.18 | -0.13 | -1200.0 | 0 | 1.01 | -69.58 | 460.71 | 0.03 | -50.0 | 50.0 | 0 | 0 | 0 | 15.00 | -75.0 | 80.0 | -0.37 | -12.12 | 24.49 | 0.11 | 122.0 | 124.44 | 0.1 | -16.67 | -41.18 | 0 | 0 | 0 | -42.86 | 0 | 0 |
| 21Q2 (7) | -0.34 | -88.89 | 24.44 | 3.66 | 590.57 | 12100.0 | -3.4 | -930.3 | -780.0 | -0.01 | -200.0 | 50.0 | 3.32 | 848.57 | 890.48 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 60.00 | 1340.0 | 0 | -0.33 | 25.0 | 38.89 | -0.5 | 0.0 | 43.82 | 0.12 | -14.29 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.18 | 41.94 | 56.1 | 0.53 | 762.5 | 289.29 | -0.33 | -184.62 | -168.75 | 0.01 | 112.5 | 133.33 | 0.35 | 189.74 | 150.72 | 0.01 | -85.71 | -96.3 | 0 | 0 | 0 | 4.17 | -76.79 | -90.9 | -0.44 | -10.0 | 71.61 | -0.5 | -38.89 | 69.7 | 0.14 | -12.5 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.31 | -19.23 | 60.26 | -0.08 | -300.0 | 11.11 | 0.39 | 77.27 | -54.65 | -0.08 | 0 | 0 | -0.39 | -39.29 | 55.17 | 0.07 | 250.0 | -12.5 | 0 | 0 | 100.0 | 17.95 | 115.38 | 458.65 | -0.4 | 18.37 | 73.33 | -0.36 | 20.0 | 77.78 | 0.16 | -5.88 | 23.08 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.26 | 42.22 | 0.0 | -0.02 | -166.67 | 0.0 | 0.22 | -56.0 | 0.0 | 0 | 100.0 | 0.0 | -0.28 | 33.33 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 8.33 | 0 | 0.0 | -0.49 | 9.26 | 0.0 | -0.45 | 49.44 | 0.0 | 0.17 | 13.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.45 | -9.76 | 0.0 | 0.03 | 110.71 | 0.0 | 0.5 | 4.17 | 0.0 | -0.02 | 33.33 | 0.0 | -0.42 | 39.13 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.54 | 65.16 | 0.0 | -0.89 | 46.06 | 0.0 | 0.15 | 15.38 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.41 | 47.44 | 0.0 | -0.28 | -211.11 | 0.0 | 0.48 | -44.19 | 0.0 | -0.03 | 0 | 0.0 | -0.69 | 20.69 | 0.0 | 0.27 | 237.5 | 0.0 | 0 | 100.0 | 0.0 | 45.76 | 1324.36 | 0.0 | -1.55 | -3.33 | 0.0 | -1.65 | -1.85 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.78 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.87 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 3.21 | 0.0 | 0.0 | -1.5 | 0.0 | 0.0 | -1.62 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
