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) | -0.28 | 0 | 2.95 | 22.92 | -1.92 | 0 | 0 | 0 | 2.67 | 32.18 | 0.1 | -56.52 | 0.6 | 0 | 0.84 | -37.42 | -0.93 | 0 | 0.07 | -89.06 | 0.49 | 11.36 | 0.03 | 0.0 | -47.46 | 0 |
| 2022 (9) | -0.38 | 0 | 2.4 | 0 | -0.74 | 0 | -0.04 | 0 | 2.02 | 0 | 0.23 | 27.78 | 0 | 0 | 1.33 | 31.34 | -0.47 | 0 | 0.64 | 23.08 | 0.44 | 25.71 | 0.03 | -25.0 | -34.23 | 0 |
| 2021 (8) | -0.83 | 0 | -1.91 | 0 | 1.16 | 50.65 | -0.09 | 0 | -2.74 | 0 | 0.18 | 157.14 | 0 | 0 | 1.02 | 85.56 | -0.24 | 0 | 0.52 | 5100.0 | 0.35 | -7.89 | 0.04 | -33.33 | -91.21 | 0 |
| 2020 (7) | 0.27 | -49.06 | -2.01 | 0 | 0.77 | 0 | -0.01 | 0 | -1.74 | 0 | 0.07 | -53.33 | 0 | 0 | 0.55 | -35.37 | -0.79 | 0 | 0.01 | -98.0 | 0.38 | -11.63 | 0.06 | 0.0 | 60.00 | 12.08 |
| 2019 (6) | 0.53 | -65.81 | -0.25 | 0 | -1.47 | 0 | 0.03 | 0 | 0.28 | -68.89 | 0.15 | -42.31 | 0 | 0 | 0.85 | -29.53 | 0.01 | -99.14 | 0.5 | -68.75 | 0.43 | 230.77 | 0.06 | 0.0 | 53.54 | -38.18 |
| 2018 (5) | 1.55 | 42.2 | -0.65 | 0 | -1.69 | 0 | -0.07 | 0 | 0.9 | -40.4 | 0.26 | 420.0 | 0.32 | 0 | 1.20 | 466.18 | 1.16 | -25.16 | 1.6 | -27.6 | 0.13 | 8.33 | 0.06 | 50.0 | 86.59 | 88.28 |
| 2017 (4) | 1.09 | -40.11 | 0.42 | -8.7 | -1.35 | 0 | -0.59 | 0 | 1.51 | -33.77 | 0.05 | -50.0 | 0 | 0 | 0.21 | -48.47 | 1.55 | -7.19 | 2.21 | 23.46 | 0.12 | -7.69 | 0.04 | 0.0 | 45.99 | -50.47 |
| 2016 (3) | 1.82 | -11.22 | 0.46 | 12.2 | -1.36 | 0 | 0.21 | -34.38 | 2.28 | -7.32 | 0.1 | -33.33 | 0 | 0 | 0.41 | -30.56 | 1.67 | 34.68 | 1.79 | -1.65 | 0.13 | 8.33 | 0.04 | -42.86 | 92.86 | -8.95 |
| 2015 (2) | 2.05 | 0 | 0.41 | -19.61 | -1.12 | 0 | 0.32 | 0 | 2.46 | 0 | 0.15 | 36.36 | -0.06 | 0 | 0.59 | 37.93 | 1.24 | 26.53 | 1.82 | 25.52 | 0.12 | 0.0 | 0.07 | -12.5 | 101.99 | 0 |
| 2014 (1) | -1.64 | 0 | 0.51 | 200.0 | -0.8 | 0 | -0.39 | 0 | -1.13 | 0 | 0.11 | -47.62 | 0 | 0 | 0.43 | -36.68 | 0.98 | 2350.0 | 1.45 | 107.14 | 0.12 | -20.0 | 0.08 | 14.29 | -99.39 | 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) | 0.11 | 155.0 | -86.25 | 0.5 | 2600.0 | -66.67 | -0.64 | -700.0 | 3.03 | 0.02 | 0 | 0 | 0.61 | 377.27 | -73.48 | 0.03 | -70.0 | -50.0 | 0.39 | 0 | 0 | 0.77 | -75.26 | -59.54 | -0.01 | 92.86 | 95.45 | 0.64 | 811.11 | 25.49 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 14.47 | 102.17 | -88.42 |
| 24Q2 (19) | -0.2 | -300.0 | -122.22 | -0.02 | -105.56 | -103.85 | -0.08 | -14.29 | 11.11 | 0 | 100.0 | 100.0 | -0.22 | -147.83 | -151.16 | 0.1 | 900.0 | 233.33 | 0 | 0 | 0 | 3.12 | 665.62 | 279.17 | -0.14 | -75.0 | -366.67 | -0.09 | -125.0 | -142.86 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | -666.67 | -633.33 | -2418.52 |
| 24Q1 (18) | 0.1 | 100.0 | 109.62 | 0.36 | -60.44 | 1700.0 | -0.07 | 12.5 | 93.52 | -0.01 | 0 | 0 | 0.46 | -52.08 | 145.1 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.41 | 10.2 | 0 | -0.08 | 52.94 | 84.0 | -0.04 | 83.33 | 90.0 | 0.11 | -8.33 | -8.33 | 0.01 | 0.0 | 0.0 | 125.00 | 0 | 0 |
| 23Q4 (17) | 0.05 | -93.75 | -94.32 | 0.91 | -39.33 | -48.0 | -0.08 | 87.88 | 96.19 | 0 | 0 | 100.0 | 0.96 | -58.26 | -63.5 | 0.01 | -83.33 | -90.91 | 0 | 0 | 0 | 0.37 | -80.62 | -87.85 | -0.17 | 22.73 | 46.88 | -0.24 | -147.06 | -26.32 | 0.12 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.8 | 988.89 | 566.67 | 1.5 | 188.46 | 114.29 | -0.66 | -633.33 | -144.9 | 0 | 100.0 | 100.0 | 2.3 | 434.88 | 180.49 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0 | 1.91 | 131.85 | 75.48 | -0.22 | -633.33 | -344.44 | 0.51 | 142.86 | -54.46 | 0.12 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 125.00 | 572.22 | 1181.25 |
| 23Q2 (15) | -0.09 | 91.35 | 90.43 | 0.52 | 2500.0 | 0 | -0.09 | 91.67 | 0.0 | -0.01 | 0 | 50.0 | 0.43 | 142.16 | 145.74 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 0.82 | 0 | 92.86 | -0.03 | 94.0 | -150.0 | 0.21 | 152.5 | 800.0 | 0.12 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | -26.47 | 0 | 98.03 |
| 23Q1 (14) | -1.04 | -218.18 | -131.11 | 0.02 | -98.86 | 150.0 | -1.08 | 48.57 | -3500.0 | 0 | 100.0 | 0 | -1.02 | -138.78 | -108.16 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.5 | -56.25 | -66.67 | -0.4 | -110.53 | -53.85 | 0.12 | -20.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.88 | 633.33 | 235.38 | 1.75 | 150.0 | 5733.33 | -2.1 | -242.86 | -5150.0 | -0.01 | 0.0 | 0 | 2.63 | 220.73 | 524.19 | 0.11 | 83.33 | 466.67 | 0 | 0 | 100.0 | 3.05 | 179.82 | 540.81 | -0.32 | -455.56 | -28.0 | -0.19 | -116.96 | 24.0 | 0.15 | 50.0 | 66.67 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.12 | 112.77 | -50.0 | 0.7 | 0 | 252.17 | 1.47 | 1733.33 | 13.08 | -0.01 | 50.0 | 0.0 | 0.82 | 187.23 | 472.73 | 0.06 | 200.0 | -50.0 | 0 | 0 | 0 | 1.09 | 154.81 | -63.34 | 0.09 | 50.0 | 164.29 | 1.12 | 3833.33 | 75.0 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | 9.76 | 100.73 | -69.92 |
| 22Q2 (11) | -0.94 | -108.89 | -883.33 | 0 | 100.0 | 100.0 | -0.09 | -200.0 | -12.5 | -0.02 | 0 | -100.0 | -0.94 | -91.84 | -1442.86 | 0.02 | -50.0 | -60.0 | 0 | 0 | 0 | 0.43 | -63.25 | -58.89 | 0.06 | 120.0 | -33.33 | -0.03 | 88.46 | -142.86 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1342.86 | 0 | -2002.38 |
| 22Q1 (10) | -0.45 | 30.77 | 18.18 | -0.04 | -233.33 | 97.2 | -0.03 | 25.0 | -50.0 | 0 | 0 | 100.0 | -0.49 | 20.97 | 75.25 | 0.04 | 233.33 | 0.0 | 0 | 100.0 | -100.0 | 1.16 | 268.22 | 31.69 | -0.3 | -20.0 | -600.0 | -0.26 | -4.0 | -533.33 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -0.65 | -370.83 | -316.67 | 0.03 | 106.52 | 200.0 | -0.04 | -103.08 | 33.33 | 0 | 100.0 | -100.0 | -0.62 | -181.82 | -329.63 | -0.03 | -125.0 | -200.0 | -0.1 | 0 | -200.0 | -0.69 | -123.27 | -184.79 | -0.25 | -78.57 | -400.0 | -0.25 | -139.06 | 0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 0.24 | 100.0 | -88.99 | -0.46 | -820.0 | -186.79 | 1.3 | 1725.0 | 316.67 | -0.01 | 0.0 | 50.0 | -0.22 | -414.29 | -108.12 | 0.12 | 140.0 | 1100.0 | 0 | 0 | 0 | 2.97 | 185.74 | 1150.5 | -0.14 | -255.56 | -100.0 | 0.64 | 814.29 | 14.29 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 32.43 | -54.05 | -90.03 |
| 21Q2 (7) | 0.12 | 121.82 | 128.57 | -0.05 | 96.5 | 96.84 | -0.08 | -300.0 | 92.31 | -0.01 | 87.5 | 0 | 0.07 | 103.54 | 103.5 | 0.05 | 25.0 | 150.0 | 0 | -100.0 | 0 | 1.04 | 17.72 | 40.85 | 0.09 | 50.0 | 147.37 | 0.07 | 16.67 | 275.0 | 0.09 | 12.5 | -10.0 | 0.01 | 0.0 | 0.0 | 70.59 | 119.25 | 111.76 |
| 21Q1 (6) | -0.55 | -283.33 | 69.1 | -1.43 | -4666.67 | -53.76 | -0.02 | 66.67 | -100.81 | -0.08 | -366.67 | 0 | -1.98 | -833.33 | 26.94 | 0.04 | 33.33 | 300.0 | 0.1 | 0.0 | 0 | 0.88 | 8.31 | 91.61 | 0.06 | 220.0 | 112.77 | 0.06 | 0 | 111.76 | 0.08 | -11.11 | -20.0 | 0.01 | 0.0 | -50.0 | -366.67 | -222.22 | 0 |
| 20Q4 (5) | 0.3 | -86.24 | 400.0 | -0.03 | -105.66 | 70.0 | -0.06 | 90.0 | 14.29 | 0.03 | 250.0 | 175.0 | 0.27 | -90.04 | 775.0 | 0.03 | 200.0 | -72.73 | 0.1 | 0 | 0 | 0.82 | 243.21 | -66.65 | -0.05 | 28.57 | 66.67 | 0 | -100.0 | 100.0 | 0.09 | 0.0 | -18.18 | 0.01 | -50.0 | -50.0 | 300.00 | -7.8 | 0 |
| 20Q3 (4) | 2.18 | 619.05 | 0.0 | 0.53 | 133.54 | 0.0 | -0.6 | 42.31 | 0.0 | -0.02 | 0 | 0.0 | 2.71 | 235.5 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.24 | -67.81 | 0.0 | -0.07 | 63.16 | 0.0 | 0.56 | 1500.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0.02 | 100.0 | 0.0 | 325.37 | 154.23 | 0.0 |
| 20Q2 (3) | -0.42 | 76.4 | 0.0 | -1.58 | -69.89 | 0.0 | -1.04 | -142.11 | 0.0 | 0 | 0 | 0.0 | -2.0 | 26.2 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.74 | 60.15 | 0.0 | -0.19 | 59.57 | 0.0 | -0.04 | 92.16 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -600.00 | 0 | 0.0 |
| 20Q1 (2) | -1.78 | -3066.67 | 0.0 | -0.93 | -830.0 | 0.0 | 2.47 | 3628.57 | 0.0 | 0 | 100.0 | 0.0 | -2.71 | -6675.0 | 0.0 | 0.01 | -90.91 | 0.0 | 0 | 0 | 0.0 | 0.46 | -81.15 | 0.0 | -0.47 | -213.33 | 0.0 | -0.51 | -142.86 | 0.0 | 0.1 | -9.09 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.06 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
