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) | 2.93 | 0 | -0.42 | 0 | -0.34 | 0 | -1.14 | 0 | 2.51 | 0 | 0.47 | 104.35 | 1.44 | 0 | 5.22 | 173.52 | -0.27 | 0 | 0.38 | 111.11 | 0.23 | -14.81 | 0 | 0 | 480.33 | 0 |
| 2022 (9) | -0.37 | 0 | -1.13 | 0 | 1.23 | 21.78 | 0.03 | 0 | -1.5 | 0 | 0.23 | -17.86 | 0 | 0 | 1.91 | -19.97 | 0.09 | 0.0 | 0.18 | 157.14 | 0.27 | 8.0 | 0 | 0 | -82.22 | 0 |
| 2021 (8) | -0.25 | 0 | -0.89 | 0 | 1.01 | 910.0 | 0 | 0 | -1.14 | 0 | 0.28 | 0 | 0 | 0 | 2.38 | 0 | 0.09 | 0 | 0.07 | 0 | 0.25 | -7.41 | 0 | 0 | -78.12 | 0 |
| 2020 (7) | 0.29 | -34.09 | 0.01 | 0 | 0.1 | 0 | -0.01 | 0 | 0.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.38 | 0 | -0.3 | 0 | 0.27 | -3.57 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.44 | -77.78 | -0.64 | 0 | -1.34 | 0 | 0.01 | -85.71 | -0.2 | 0 | 0.11 | -42.11 | 0 | 0 | 0.89 | -27.89 | -0.44 | 0 | -0.39 | 0 | 0.28 | 12.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 1.98 | 0 | 1.05 | 47.89 | -0.83 | 0 | 0.07 | 0 | 3.03 | 461.11 | 0.19 | -13.64 | 0 | 0 | 1.24 | -4.03 | 0.14 | -53.33 | 1.68 | 0 | 0.25 | -35.9 | 0.01 | 0.0 | 102.06 | 0 |
| 2017 (4) | -0.17 | 0 | 0.71 | 0 | 0.16 | 700.0 | -0.01 | 0 | 0.54 | 0 | 0.22 | 100.0 | 0 | 0 | 1.29 | 95.43 | 0.3 | -9.09 | -0.13 | 0 | 0.39 | -9.3 | 0.01 | 0.0 | -62.96 | 0 |
| 2016 (3) | 1.07 | -56.15 | -1.91 | 0 | 0.02 | 0 | -0.18 | 0 | -0.84 | 0 | 0.11 | -8.33 | 0 | 0 | 0.66 | 6.39 | 0.33 | 0 | 0.67 | 0 | 0.43 | -24.56 | 0.01 | 0.0 | 96.40 | -87.75 |
| 2015 (2) | 2.44 | 542.11 | -0.23 | 0 | -0.44 | 0 | 0.13 | 0 | 2.21 | 281.03 | 0.12 | -50.0 | 0 | 0 | 0.62 | -45.43 | -0.27 | 0 | -0.27 | 0 | 0.57 | -20.83 | 0.01 | 0.0 | 787.10 | -17.15 |
| 2014 (1) | 0.38 | 0 | 0.2 | 0 | -0.87 | 0 | -0.01 | 0 | 0.58 | 0 | 0.24 | 100.0 | 0 | 0 | 1.14 | 89.03 | -0.32 | 0 | -0.69 | 0 | 0.72 | -20.88 | 0.01 | -50.0 | 950.00 | 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) | -1.17 | -265.62 | -175.48 | -0.96 | -585.71 | -23.08 | 0.48 | 4900.0 | 200.0 | -0.57 | -507.14 | -338.46 | -2.13 | -363.04 | -376.62 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | 400.0 | 135.71 | 0.04 | -50.0 | 136.36 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -1462.50 | -494.14 | 0 |
| 24Q2 (19) | -0.32 | -88.24 | -137.65 | -0.14 | -117.07 | 81.58 | -0.01 | 96.0 | -200.0 | 0.14 | 163.64 | 116.28 | -0.46 | -170.77 | -611.11 | 0.01 | 0 | -94.12 | 0 | 0 | -100.0 | 0.54 | 0 | -90.89 | 0.01 | 114.29 | 200.0 | 0.08 | 500.0 | -88.57 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -246.15 | 56.56 | -320.09 |
| 24Q1 (18) | -0.17 | -136.17 | -383.33 | 0.82 | 234.43 | -52.33 | -0.25 | 73.4 | -158.14 | -0.22 | -83.33 | -633.33 | 0.65 | 564.29 | -63.48 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.07 | 65.0 | -187.5 | -0.02 | 90.0 | -100.0 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | -566.67 | 0 | -666.67 |
| 23Q4 (17) | 0.47 | -69.68 | 223.68 | -0.61 | 21.79 | -608.33 | -0.94 | -687.5 | -726.67 | -0.12 | 7.69 | -1300.0 | -0.14 | -118.18 | 46.15 | 0.01 | 0.0 | -93.33 | 0 | 0 | 0 | 0.68 | 12.33 | -83.93 | -0.2 | -42.86 | 0 | -0.2 | -81.82 | -900.0 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | 1.55 | 82.35 | 444.44 | -0.78 | -2.63 | -425.0 | 0.16 | 1500.0 | -42.86 | -0.13 | 84.88 | 0 | 0.77 | 755.56 | 466.67 | 0.01 | -94.12 | -66.67 | 0 | -100.0 | 0 | 0.61 | -89.78 | -33.54 | -0.14 | -1300.0 | -600.0 | -0.11 | -115.71 | -257.14 | 0.05 | -16.67 | -28.57 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q2 (15) | 0.85 | 1316.67 | 707.14 | -0.76 | -144.19 | 8.43 | 0.01 | -97.67 | -97.22 | -0.86 | -2766.67 | -1620.0 | 0.09 | -94.94 | 109.28 | 0.17 | -37.04 | 466.67 | 1.44 | 0 | 0 | 5.96 | -32.62 | 510.41 | -0.01 | -112.5 | -112.5 | 0.7 | 7100.0 | 337.5 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 111.84 | 11.84 | 283.74 |
| 23Q1 (14) | 0.06 | 115.79 | -90.0 | 1.72 | 1333.33 | 360.61 | 0.43 | 186.67 | -2.27 | -0.03 | -400.0 | -142.86 | 1.78 | 784.62 | 3066.67 | 0.27 | 80.0 | 800.0 | 0 | 0 | 0 | 8.85 | 107.74 | 549.18 | 0.08 | 0 | 166.67 | -0.01 | 50.0 | 50.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 113.16 | -91.67 |
| 22Q4 (13) | -0.38 | 15.56 | -2000.0 | 0.12 | -50.0 | 115.0 | 0.15 | -46.43 | -64.29 | 0.01 | 0 | 0 | -0.26 | -23.81 | 66.67 | 0.15 | 400.0 | 66.67 | 0 | 0 | 0 | 4.26 | 364.49 | 41.57 | 0 | 100.0 | 100.0 | -0.02 | -128.57 | 50.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -760.00 | -136.44 | -860.0 |
| 22Q3 (12) | -0.45 | -221.43 | -1600.0 | 0.24 | 128.92 | -65.71 | 0.28 | -22.22 | 1500.0 | 0 | 100.0 | 100.0 | -0.21 | 78.35 | -128.77 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.92 | -6.12 | -43.49 | -0.02 | -125.0 | -150.0 | 0.07 | -56.25 | 0.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -321.43 | -428.06 | -1492.86 |
| 22Q2 (11) | -0.14 | -123.33 | 73.58 | -0.83 | -25.76 | -654.55 | 0.36 | -18.18 | 820.0 | -0.05 | -171.43 | -266.67 | -0.97 | -1516.67 | -51.56 | 0.03 | 0.0 | -70.0 | 0 | 0 | 0 | 0.98 | -28.34 | -69.22 | 0.08 | 166.67 | 33.33 | 0.16 | 900.0 | 300.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -60.87 | -105.07 | 88.52 |
| 22Q1 (10) | 0.6 | 2900.0 | 160.87 | -0.66 | 17.5 | 1.49 | 0.44 | 4.76 | -32.31 | 0.07 | 0 | 600.0 | -0.06 | 92.31 | 86.36 | 0.03 | -66.67 | -25.0 | 0 | 0 | 0 | 1.36 | -54.7 | -14.09 | 0.03 | 400.0 | 400.0 | -0.02 | 50.0 | -100.0 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 1200.00 | 1100.0 | 160.87 |
| 21Q4 (9) | 0.02 | -33.33 | 113.33 | -0.8 | -214.29 | -1500.0 | 0.42 | 2200.0 | 625.0 | 0 | 100.0 | 0 | -0.78 | -206.85 | -290.0 | 0.09 | 80.0 | 0 | 0 | 0 | 0 | 3.01 | 85.42 | 0 | -0.01 | -125.0 | 75.0 | -0.04 | -157.14 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 333.33 | 113.33 |
| 21Q3 (8) | 0.03 | 105.66 | 117.65 | 0.7 | 736.36 | 1100.0 | -0.02 | 60.0 | 87.5 | -0.03 | -200.0 | 0 | 0.73 | 214.06 | 404.17 | 0.05 | -50.0 | 0 | 0 | 0 | 0 | 1.62 | -48.86 | 0 | 0.04 | -33.33 | 122.22 | 0.07 | 75.0 | 131.82 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 23.08 | 104.35 | 0 |
| 21Q2 (7) | -0.53 | -330.43 | -2750.0 | -0.11 | 83.58 | -191.67 | -0.05 | -107.69 | -131.25 | 0.03 | 200.0 | 0 | -0.64 | -45.45 | -557.14 | 0.1 | 150.0 | 0 | 0 | 0 | 0 | 3.17 | 100.0 | 0 | 0.06 | 700.0 | 220.0 | 0.04 | 500.0 | 100.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -530.00 | -215.22 | -2485.0 |
| 21Q1 (6) | 0.23 | 253.33 | -61.02 | -0.67 | -1240.0 | -6800.0 | 0.65 | 912.5 | 261.11 | 0.01 | 0 | 0 | -0.44 | -120.0 | -173.33 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.59 | 0 | 0 | -0.01 | 75.0 | 90.91 | -0.01 | 75.0 | 83.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 460.00 | 161.33 | 0 |
| 20Q4 (5) | -0.15 | 11.76 | -7.14 | -0.05 | 28.57 | 68.75 | -0.08 | 50.0 | 20.0 | 0 | 0 | 0 | -0.2 | 16.67 | 33.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | 77.78 | 76.47 | -0.04 | 81.82 | 84.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | -750.00 | 0 | 0 |
| 20Q3 (4) | -0.17 | -950.0 | 0.0 | -0.07 | -158.33 | 0.0 | -0.16 | -200.0 | 0.0 | 0 | 0 | 0.0 | -0.24 | -271.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.18 | -260.0 | 0.0 | -0.22 | -1200.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.02 | -96.61 | 0.0 | 0.12 | 1100.0 | 0.0 | 0.16 | -11.11 | 0.0 | 0 | 0 | 0.0 | 0.14 | -76.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 54.55 | 0.0 | 0.02 | 133.33 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 22.22 | 0 | 0.0 |
| 20Q1 (2) | 0.59 | 521.43 | 0.0 | 0.01 | 106.25 | 0.0 | 0.18 | 280.0 | 0.0 | 0 | 0 | 0.0 | 0.6 | 300.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.11 | 35.29 | 0.0 | -0.06 | 76.0 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.14 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
