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) | -2.19 | 0 | 1.22 | 0 | -0.34 | 0 | 0.02 | 100.0 | -0.97 | 0 | 0.2 | -95.85 | 0 | 0 | 4.02 | -95.9 | -1.5 | 0 | -1.36 | 0 | 0.39 | 11.43 | 0.03 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.06 | 0 | -3.33 | 0 | -0.44 | 0 | 0.01 | -50.0 | -3.39 | 0 | 4.82 | 703.33 | 0 | 0 | 98.17 | 989.65 | -1.52 | 0 | -0.77 | 0 | 0.35 | -5.41 | 0.03 | 200.0 | 0.00 | 0 |
| 2021 (8) | -1.49 | 0 | 7.6 | 319.89 | -4.81 | 0 | 0.02 | 0 | 6.11 | 294.19 | 0.6 | 87.5 | 0 | 0 | 9.01 | 81.59 | -1.22 | 0 | -1.12 | 0 | 0.37 | -2.63 | 0.01 | 0 | 0.00 | 0 |
| 2020 (7) | -0.26 | 0 | 1.81 | 72.38 | 0.49 | 0 | -0.02 | 0 | 1.55 | 0 | 0.32 | -28.89 | 0 | 0 | 4.96 | -1.99 | -1.25 | 0 | 0.13 | 0 | 0.38 | -34.48 | 0 | 0 | -50.98 | 0 |
| 2019 (6) | -1.23 | 0 | 1.05 | 0 | -0.69 | 0 | 0.01 | 0 | -0.18 | 0 | 0.45 | 0.0 | 0 | 0 | 5.06 | 17.44 | -1.46 | 0 | -1.4 | 0 | 0.58 | -6.45 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 2.85 | 70.66 | -6.95 | 0 | 4.73 | 0 | -0.01 | 0 | -4.1 | 0 | 0.45 | 95.65 | 0 | 0 | 4.31 | 112.71 | -1.47 | 0 | -1.0 | 0 | 0.62 | 1.64 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 1.67 | 0 | -1.68 | 0 | -0.46 | 0 | 0.01 | 0 | -0.01 | 0 | 0.23 | -14.81 | 0 | 0 | 2.03 | -8.51 | -0.55 | 0 | -0.76 | 0 | 0.61 | -10.29 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.18 | 0 | -0.54 | 0 | -0.13 | 0 | -0.01 | 0 | -0.72 | 0 | 0.27 | 0.0 | 0 | 0 | 2.21 | 11.81 | -0.21 | 0 | -0.28 | 0 | 0.68 | 0.0 | 0.01 | 0.0 | -43.90 | 0 |
| 2015 (2) | 1.89 | 237.5 | -0.05 | 0 | -1.11 | 0 | 0.01 | -50.0 | 1.84 | 2528.57 | 0.27 | 42.11 | 0 | 0 | 1.98 | 72.86 | 0.35 | -75.52 | 0.31 | -78.01 | 0.68 | -20.93 | 0.01 | 0.0 | 189.00 | 669.5 |
| 2014 (1) | 0.56 | -62.67 | -0.49 | 0 | -0.55 | 0 | 0.02 | 0 | 0.07 | -96.07 | 0.19 | -72.86 | 0 | 0 | 1.15 | -73.27 | 1.43 | -33.49 | 1.41 | -36.49 | 0.86 | -7.53 | 0.01 | 0.0 | 24.56 | -48.26 |
| 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) | 0.48 | 254.84 | 138.1 | -0.48 | -284.62 | -168.57 | 0.14 | 333.33 | 380.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 0.01 | -75.0 | -75.0 | 0 | 0 | 0 | 0.79 | -74.41 | -78.15 | -0.46 | -17.95 | 0.0 | -0.48 | -65.52 | -33.33 | 0.09 | -10.0 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.31 | -1450.0 | -10.71 | 0.26 | 188.89 | -13.33 | -0.06 | 0.0 | 66.67 | 0.01 | 133.33 | 0.0 | -0.05 | -171.43 | -350.0 | 0.04 | -42.86 | -20.0 | 0 | 0 | 0 | 3.08 | -46.81 | -21.85 | -0.39 | 0.0 | -8.33 | -0.29 | 3.33 | -20.83 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.02 | 95.35 | 90.91 | 0.09 | -75.68 | 160.0 | -0.06 | -20.0 | 0.0 | -0.03 | 0 | 0 | 0.07 | 216.67 | 118.92 | 0.07 | 0.0 | 75.0 | 0 | 0 | 0 | 5.79 | -4.13 | 106.82 | -0.39 | 20.41 | -105.26 | -0.3 | 47.37 | -50.0 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.43 | 65.87 | -178.18 | 0.37 | -47.14 | -65.74 | -0.05 | 0.0 | 85.71 | 0 | -100.0 | 100.0 | -0.06 | 89.29 | -103.68 | 0.07 | 75.0 | -98.46 | 0 | 0 | 0 | 6.03 | 67.46 | -98.6 | -0.49 | -6.52 | -2.08 | -0.57 | -58.33 | -256.25 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -1.26 | -350.0 | -362.5 | 0.7 | 133.33 | 142.42 | -0.05 | 72.22 | -225.0 | 0.01 | 0.0 | 0.0 | -0.56 | -2900.0 | 52.14 | 0.04 | -20.0 | -60.0 | 0 | 0 | 0 | 3.60 | -8.47 | -54.59 | -0.46 | -27.78 | -31.43 | -0.36 | -50.0 | -300.0 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.28 | -27.27 | 68.54 | 0.3 | 300.0 | 135.71 | -0.18 | -200.0 | -200.0 | 0.01 | 0 | 0 | 0.02 | 105.41 | 101.16 | 0.05 | 25.0 | -54.55 | 0 | 0 | 0 | 3.94 | 40.75 | -51.68 | -0.36 | -89.47 | -20.0 | -0.24 | -20.0 | -14.29 | 0.1 | 11.11 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.22 | -140.0 | -10.0 | -0.15 | -113.89 | 92.19 | -0.06 | 82.86 | 14.29 | 0 | 100.0 | -100.0 | -0.37 | -122.7 | 82.55 | 0.04 | -99.12 | -42.86 | 0 | 0 | 0 | 2.80 | -99.35 | -50.05 | -0.19 | 60.42 | 51.28 | -0.2 | -25.0 | 35.48 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.55 | 14.58 | 66.67 | 1.08 | 165.45 | -71.58 | -0.35 | -975.0 | 81.87 | -0.01 | -200.0 | -116.67 | 1.63 | 239.32 | -60.53 | 4.54 | 4440.0 | 5575.0 | 0 | 0 | 0 | 432.38 | 5348.0 | 8439.52 | -0.48 | -37.14 | -45.45 | -0.16 | -77.78 | -900.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.48 | 153.93 | 168.57 | -1.65 | -96.43 | -140.64 | 0.04 | 166.67 | 101.45 | 0.01 | 0 | 150.0 | -1.17 | 32.37 | -134.82 | 0.1 | -9.09 | -58.33 | 0 | 0 | 0 | 7.94 | -2.6 | -45.44 | -0.35 | -16.67 | 2.78 | -0.09 | 57.14 | 80.0 | 0.09 | 12.5 | -10.0 | 0.01 | 0.0 | 0 | 4800.00 | 0 | 0 |
| 22Q2 (11) | -0.89 | -345.0 | 0.0 | -0.84 | 56.25 | -333.33 | -0.06 | 14.29 | 50.0 | 0 | -100.0 | 100.0 | -1.73 | 18.4 | -226.42 | 0.11 | 57.14 | -15.38 | 0 | 0 | 0 | 8.15 | 45.5 | 12.82 | -0.3 | 23.08 | -36.36 | -0.21 | 32.26 | 41.67 | 0.08 | -11.11 | -11.11 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.2 | -160.61 | 16.67 | -1.92 | -150.53 | -214.75 | -0.07 | 96.37 | -600.0 | 0.01 | -83.33 | 200.0 | -2.12 | -151.33 | -149.41 | 0.07 | -12.5 | -50.0 | 0 | 0 | 0 | 5.60 | 10.6 | -34.4 | -0.39 | -18.18 | -25.81 | -0.31 | -1650.0 | 6.06 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (9) | 0.33 | 147.14 | 1200.0 | 3.8 | -6.4 | 1217.65 | -1.93 | 29.82 | -503.12 | 0.06 | 400.0 | 0 | 4.13 | 22.92 | 1216.22 | 0.08 | -66.67 | -60.0 | 0 | 0 | 0 | 5.06 | -65.19 | -61.01 | -0.33 | 8.33 | -13.79 | 0.02 | 104.44 | 106.06 | 0.09 | -10.0 | 0.0 | 0.01 | 0 | 0 | 275.00 | 0 | 0 |
| 21Q3 (8) | -0.7 | 21.35 | -122.95 | 4.06 | 1027.78 | 866.04 | -2.75 | -2191.67 | -471.62 | -0.02 | 0.0 | 0 | 3.36 | 733.96 | 33.33 | 0.24 | 84.62 | 1100.0 | 0 | 0 | 0 | 14.55 | 101.4 | 1056.36 | -0.36 | -63.64 | -44.0 | -0.45 | -25.0 | 2.17 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.89 | -270.83 | 75.55 | 0.36 | 159.02 | -86.86 | -0.12 | -1100.0 | -163.16 | -0.02 | -100.0 | 0 | -0.53 | 37.65 | 41.11 | 0.13 | -7.14 | 160.0 | 0 | 0 | 0 | 7.22 | -15.4 | 118.11 | -0.22 | 29.03 | 31.25 | -0.36 | -9.09 | -129.03 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | -0.24 | -700.0 | -166.67 | -0.61 | -79.41 | -916.67 | -0.01 | 96.88 | 90.91 | -0.01 | 0 | 50.0 | -0.85 | -129.73 | -383.33 | 0.14 | -30.0 | 250.0 | 0 | 0 | 0 | 8.54 | -34.27 | 286.28 | -0.31 | -6.9 | 20.51 | -0.33 | 0.0 | 0.0 | 0.09 | 0.0 | -30.77 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.03 | -100.98 | -112.5 | -0.34 | 35.85 | -236.0 | -0.32 | -143.24 | -288.24 | 0 | 0 | -100.0 | -0.37 | -114.68 | -175.51 | 0.2 | 900.0 | 566.67 | 0 | 0 | 0 | 12.99 | 932.47 | 661.9 | -0.29 | -16.0 | 29.27 | -0.33 | 28.26 | 35.29 | 0.09 | 0.0 | -30.77 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.05 | 183.79 | 0.0 | -0.53 | -119.34 | 0.0 | 0.74 | 289.47 | 0.0 | 0 | 0 | 0.0 | 2.52 | 380.0 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 1.26 | -62.01 | 0.0 | -0.25 | 21.88 | 0.0 | -0.46 | -137.1 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -3.64 | -1111.11 | 0.0 | 2.74 | 4666.67 | 0.0 | 0.19 | 272.73 | 0.0 | 0 | 100.0 | 0.0 | -0.9 | -400.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 3.31 | 49.83 | 0.0 | -0.32 | 17.95 | 0.0 | 1.24 | 475.76 | 0.0 | 0.09 | -30.77 | 0.0 | 0 | 0 | 0.0 | -273.68 | 0 | 0.0 |
| 20Q1 (2) | 0.36 | 50.0 | 0.0 | -0.06 | -124.0 | 0.0 | -0.11 | -164.71 | 0.0 | -0.02 | -300.0 | 0.0 | 0.3 | -38.78 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 2.21 | 29.65 | 0.0 | -0.39 | 4.88 | 0.0 | -0.33 | 35.29 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
