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) | -2.57 | 0 | 0.94 | 70.91 | 0.8 | 73.91 | 0.31 | 72.22 | -1.63 | 0 | 0.05 | -80.77 | 0.06 | -91.04 | 0.93 | -76.1 | -2.0 | 0 | -2.13 | 0 | 0.35 | -23.91 | 0.04 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.05 | -95.41 | 0.55 | -53.39 | 0.46 | 0 | 0.18 | 0 | 0.6 | -73.57 | 0.26 | 52.94 | 0.67 | -23.86 | 3.88 | 346.5 | -2.76 | 0 | -3.45 | 0 | 0.46 | 35.29 | 0.04 | 0.0 | 0.00 | 0 |
| 2021 (8) | 1.09 | 0 | 1.18 | -89.1 | -1.39 | 0 | -0.02 | 0 | 2.27 | -70.44 | 0.17 | 41.67 | 0.88 | -66.15 | 0.87 | -54.44 | 4.23 | 0 | 4.74 | 0 | 0.34 | -15.0 | 0.04 | 0.0 | 21.29 | 0 |
| 2020 (7) | -3.15 | 0 | 10.83 | 0 | -7.62 | 0 | -0.63 | 0 | 7.68 | 0 | 0.12 | -47.83 | 2.6 | 0 | 1.91 | -7.93 | -1.26 | 0 | -0.88 | 0 | 0.4 | -48.05 | 0.04 | -20.0 | 0.00 | 0 |
| 2019 (6) | 1.01 | -50.25 | -1.36 | 0 | -0.91 | 0 | -0.01 | 0 | -0.35 | 0 | 0.23 | -68.06 | -1.13 | 0 | 2.07 | -29.23 | -3.35 | 0 | -4.04 | 0 | 0.77 | -12.5 | 0.05 | 0.0 | 0.00 | 0 |
| 2018 (5) | 2.03 | -52.57 | 1.48 | 0 | -2.33 | 0 | -0.23 | 0 | 3.51 | -13.55 | 0.72 | 7.46 | 2.18 | 1881.82 | 2.93 | 13.19 | 0.05 | -95.87 | -0.05 | 0 | 0.88 | -10.2 | 0.05 | -44.44 | 230.68 | 23.43 |
| 2017 (4) | 4.28 | 109.8 | -0.22 | 0 | -5.13 | 0 | -0.1 | 0 | 4.06 | -43.3 | 0.67 | 157.69 | 0.11 | -52.17 | 2.59 | 117.1 | 1.21 | 0 | 1.22 | 0 | 0.98 | -49.48 | 0.09 | -40.0 | 186.90 | 0 |
| 2016 (3) | 2.04 | 6.81 | 5.12 | 0 | -7.54 | 0 | 0.08 | 14.29 | 7.16 | 0 | 0.26 | -36.59 | 0.23 | 0 | 1.19 | -30.34 | -3.79 | 0 | -7.48 | 0 | 1.94 | -15.65 | 0.15 | -50.0 | 0.00 | 0 |
| 2015 (2) | 1.91 | 103.19 | -4.34 | 0 | 0.56 | -80.42 | 0.07 | 0 | -2.43 | 0 | 0.41 | -66.67 | -0.52 | 0 | 1.71 | -59.44 | -4.38 | 0 | -5.6 | 0 | 2.3 | -12.88 | 0.3 | -30.23 | 0.00 | 0 |
| 2014 (1) | 0.94 | 0 | -2.24 | 0 | 2.86 | 0 | -0.37 | 0 | -1.3 | 0 | 1.23 | -43.84 | 0.01 | 0 | 4.22 | -44.88 | -2.41 | 0 | -1.82 | 0 | 2.64 | -11.11 | 0.43 | 2.38 | 75.20 | 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 | 86.0 | 88.14 | -0.2 | -205.26 | -300.0 | 0.21 | 1150.0 | 625.0 | 0.01 | 125.0 | 0.0 | -0.27 | 12.9 | 57.81 | 0.11 | 120.0 | 650.0 | 0.04 | 500.0 | 300.0 | 7.91 | 157.99 | 760.79 | -0.24 | 22.58 | 38.46 | -0.26 | 18.75 | 35.0 | 0.09 | 12.5 | 1000.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.5 | -25.0 | 24.24 | 0.19 | -61.22 | -54.76 | -0.02 | -107.69 | -101.34 | -0.04 | -300.0 | 0 | -0.31 | -444.44 | -29.17 | 0.05 | 150.0 | 0 | -0.01 | 90.0 | 0 | 3.07 | 28.83 | 0 | -0.31 | 38.0 | 53.73 | -0.32 | 37.25 | 55.56 | 0.08 | 0.0 | -38.46 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.4 | -14.29 | 58.33 | 0.49 | 880.0 | -7.55 | 0.26 | 140.0 | 2700.0 | 0.02 | -93.33 | 0 | 0.09 | 130.0 | 120.93 | 0.02 | 0.0 | -60.0 | -0.1 | -900.0 | -266.67 | 2.38 | 5.95 | -29.05 | -0.5 | -13.64 | -2.04 | -0.51 | 8.93 | -15.91 | 0.08 | -20.0 | -38.46 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.35 | 40.68 | -155.56 | 0.05 | 200.0 | 116.67 | -0.65 | -1525.0 | -442.11 | 0.3 | 2900.0 | 100.0 | -0.3 | 53.12 | -190.91 | 0.02 | 200.0 | -50.0 | -0.01 | -200.0 | -133.33 | 2.25 | 287.64 | 5.62 | -0.44 | -12.82 | 0.0 | -0.56 | -40.0 | 37.78 | 0.1 | 1100.0 | 0.0 | 0.04 | 0 | 300.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.59 | 10.61 | 70.5 | -0.05 | -111.9 | -101.61 | -0.04 | -102.68 | -300.0 | 0.01 | 0 | -88.89 | -0.64 | -166.67 | -158.18 | -0.02 | 0 | -300.0 | 0.01 | 0 | 107.14 | -1.20 | 0 | -280.84 | -0.39 | 41.79 | 50.63 | -0.4 | 44.44 | 47.37 | -0.01 | -107.69 | -111.11 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.66 | 31.25 | -195.65 | 0.42 | -20.75 | 145.65 | 1.49 | 15000.0 | 609.52 | 0 | 0 | 100.0 | -0.24 | 44.19 | -4.35 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.67 | -36.73 | -1.52 | -0.72 | -63.64 | 0.0 | 0.13 | 0.0 | -18.75 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.96 | -252.38 | -231.51 | 0.53 | 276.67 | 140.46 | -0.01 | -105.26 | -116.67 | 0 | -100.0 | -100.0 | -0.43 | -230.3 | 25.86 | 0.05 | 25.0 | -68.75 | 0.06 | 100.0 | 300.0 | 3.36 | 57.72 | -58.26 | -0.49 | -11.36 | 43.68 | -0.44 | 51.11 | 58.88 | 0.13 | 30.0 | 18.18 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.63 | 131.5 | 425.0 | -0.3 | -109.68 | 30.23 | 0.19 | 2000.0 | 575.0 | 0.15 | 66.67 | 400.0 | 0.33 | -70.0 | 206.45 | 0.04 | 300.0 | -20.0 | 0.03 | 121.43 | 107.5 | 2.13 | 221.28 | 89.36 | -0.44 | 44.3 | -181.48 | -0.9 | -18.42 | -300.0 | 0.1 | 11.11 | -9.09 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -2.0 | -389.86 | -565.12 | 3.1 | 436.96 | 3344.44 | -0.01 | -104.76 | 98.31 | 0.09 | 250.0 | 80.0 | 1.1 | 578.26 | 111.54 | 0.01 | -80.0 | -75.0 | -0.14 | -216.67 | -566.67 | 0.66 | -82.65 | -6.79 | -0.79 | -19.7 | -158.09 | -0.76 | -5.56 | -143.43 | 0.09 | -43.75 | 28.57 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 0.69 | -5.48 | 218.97 | -0.92 | 29.77 | -137.1 | 0.21 | 250.0 | 163.64 | -0.06 | -700.0 | -400.0 | -0.23 | 60.34 | -112.11 | 0.05 | -68.75 | 25.0 | 0.12 | 500.0 | -94.85 | 3.82 | -52.53 | 407.63 | -0.66 | 24.14 | -147.48 | -0.72 | 32.71 | -146.75 | 0.16 | 45.45 | 128.57 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 0.73 | 508.33 | -34.82 | -1.31 | -204.65 | -36.46 | 0.06 | 250.0 | 114.29 | 0.01 | 120.0 | 133.33 | -0.58 | -87.1 | -462.5 | 0.16 | 220.0 | 300.0 | -0.03 | 92.5 | 97.25 | 8.04 | 615.58 | 736.18 | -0.87 | -261.11 | -193.55 | -1.07 | -337.78 | -207.0 | 0.11 | 0.0 | 37.5 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.12 | -72.09 | 118.18 | -0.43 | -577.78 | -386.67 | -0.04 | 93.22 | 82.61 | -0.05 | -200.0 | -600.0 | -0.31 | -159.62 | 39.22 | 0.05 | 25.0 | 400.0 | -0.4 | -1433.33 | -407.69 | 1.12 | 58.15 | 139.33 | 0.54 | -60.29 | 640.0 | 0.45 | -74.29 | 260.71 | 0.11 | 57.14 | 22.22 | 0.01 | 0.0 | 0.0 | 21.05 | -10.4 | 0 |
| 21Q3 (8) | 0.43 | 174.14 | 137.07 | 0.09 | -96.37 | -98.97 | -0.59 | -78.79 | 92.09 | 0.05 | 150.0 | 114.71 | 0.52 | -72.63 | -93.16 | 0.04 | 0.0 | 100.0 | 0.03 | -98.71 | -94.0 | 0.71 | -5.51 | -44.23 | 1.36 | -2.16 | 457.89 | 1.75 | 13.64 | 32.58 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | 23.50 | 165.63 | 128.76 |
| 21Q2 (7) | -0.58 | -151.79 | -728.57 | 2.48 | 358.33 | 140.78 | -0.33 | 21.43 | 50.75 | 0.02 | 166.67 | -93.75 | 1.9 | 1087.5 | 97.92 | 0.04 | 0.0 | 0 | 2.33 | 313.76 | 257.43 | 0.75 | -21.8 | 0 | 1.39 | 49.46 | 402.17 | 1.54 | 54.0 | 254.0 | 0.07 | -12.5 | -30.0 | 0.01 | 0.0 | 0.0 | -35.80 | -134.84 | 0 |
| 21Q1 (6) | 1.12 | 269.7 | 188.19 | -0.96 | -740.0 | -207.87 | -0.42 | -82.61 | -156.76 | -0.03 | -400.0 | 95.16 | 0.16 | 131.37 | 142.11 | 0.04 | 300.0 | -55.56 | -1.09 | -938.46 | -541.18 | 0.96 | 104.81 | -86.32 | 0.93 | 1030.0 | 390.62 | 1.0 | 457.14 | 208.7 | 0.08 | -11.11 | -33.33 | 0.01 | 0.0 | 0.0 | 102.75 | 0 | 0 |
| 20Q4 (5) | -0.66 | 43.1 | -247.37 | 0.15 | -98.29 | 127.27 | -0.23 | 96.92 | -227.78 | 0.01 | 102.94 | 200.0 | -0.51 | -106.71 | 31.08 | 0.01 | -50.0 | -83.33 | 0.13 | -74.0 | 150.0 | 0.47 | -63.15 | -80.99 | -0.1 | 73.68 | 86.67 | -0.28 | -121.21 | 77.24 | 0.09 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -1.16 | -1557.14 | 0.0 | 8.76 | 750.49 | 0.0 | -7.46 | -1013.43 | 0.0 | -0.34 | -206.25 | 0.0 | 7.6 | 691.67 | 0.0 | 0.02 | 0 | 0.0 | 0.5 | 133.78 | 0.0 | 1.27 | 0 | 0.0 | -0.38 | 17.39 | 0.0 | 1.32 | 232.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | -81.69 | 0 | 0.0 |
| 20Q2 (3) | -0.07 | 94.49 | 0.0 | 1.03 | 15.73 | 0.0 | -0.67 | -190.54 | 0.0 | 0.32 | 151.61 | 0.0 | 0.96 | 352.63 | 0.0 | 0 | -100.0 | 0.0 | -1.48 | -770.59 | 0.0 | -0.00 | -100.0 | 0.0 | -0.46 | -43.75 | 0.0 | -1.0 | -8.7 | 0.0 | 0.1 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -1.27 | -568.42 | 0.0 | 0.89 | 261.82 | 0.0 | 0.74 | 311.11 | 0.0 | -0.62 | -6100.0 | 0.0 | -0.38 | 48.65 | 0.0 | 0.09 | 50.0 | 0.0 | -0.17 | 34.62 | 0.0 | 7.03 | 184.77 | 0.0 | -0.32 | 57.33 | 0.0 | -0.92 | 25.2 | 0.0 | 0.12 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.19 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
