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) | -0.3 | 0 | 1.49 | 0 | -0.2 | 0 | 0.55 | 0 | 1.19 | -53.7 | 0.05 | 0.0 | 0 | 0 | 0.65 | 83.05 | -2.28 | 0 | -1.73 | 0 | 0.28 | -3.45 | 0.01 | -75.0 | 0.00 | 0 |
| 2022 (9) | 3.1 | 0 | -0.53 | 0 | -1.36 | 0 | -0.46 | 0 | 2.57 | 0 | 0.05 | 25.0 | 0 | 0 | 0.36 | 40.58 | 1.09 | -35.88 | -1.65 | 0 | 0.29 | 16.0 | 0.04 | 0.0 | 0.00 | 0 |
| 2021 (8) | -2.65 | 0 | 0.62 | 0 | -2.88 | 0 | 0.17 | -5.56 | -2.03 | 0 | 0.04 | -42.86 | 0 | 0 | 0.25 | -38.19 | 1.7 | -35.36 | 1.33 | -35.75 | 0.25 | 38.89 | 0.04 | 0.0 | -163.58 | 0 |
| 2020 (7) | 4.52 | 110.23 | -2.31 | 0 | -1.5 | 0 | 0.18 | -28.0 | 2.21 | 22.78 | 0.07 | 250.0 | 0 | 0 | 0.41 | 314.75 | 2.63 | -21.96 | 2.07 | -21.29 | 0.18 | 5.88 | 0.04 | -33.33 | 197.38 | 162.56 |
| 2019 (6) | 2.15 | 0 | -0.35 | 0 | -0.54 | 0 | 0.25 | 0 | 1.8 | 0 | 0.02 | -33.33 | 0 | 0 | 0.10 | -41.47 | 3.37 | 632.61 | 2.63 | 806.9 | 0.17 | 70.0 | 0.06 | 0.0 | 75.17 | 0 |
| 2018 (5) | -0.52 | 0 | 0.35 | -68.75 | -0.94 | 0 | -0.06 | 0 | -0.17 | 0 | 0.03 | -50.0 | 0 | 0 | 0.17 | -50.76 | 0.46 | -64.89 | 0.29 | -70.1 | 0.1 | 0.0 | 0.06 | 100.0 | -115.56 | 0 |
| 2017 (4) | 2.67 | -2.55 | 1.12 | 0 | -3.78 | 0 | -0.61 | 0 | 3.79 | 71.49 | 0.06 | 0.0 | 0 | 0 | 0.34 | 57.37 | 1.31 | -75.83 | 0.97 | -77.8 | 0.1 | 0.0 | 0.03 | 0.0 | 242.73 | 298.64 |
| 2016 (3) | 2.74 | -62.62 | -0.53 | 0 | -4.25 | 0 | -0.25 | 0 | 2.21 | -66.87 | 0.06 | -25.0 | 0 | 0 | 0.22 | -12.72 | 5.42 | -13.69 | 4.37 | -14.48 | 0.1 | 0.0 | 0.03 | 50.0 | 60.89 | -56.56 |
| 2015 (2) | 7.33 | 816.25 | -0.66 | 0 | -2.36 | 0 | 1.79 | 0 | 6.67 | 744.3 | 0.08 | 100.0 | 0 | 0 | 0.25 | 20.06 | 6.28 | 177.88 | 5.11 | 168.95 | 0.1 | -23.08 | 0.02 | 100.0 | 140.15 | 257.39 |
| 2014 (1) | 0.8 | -75.08 | -0.01 | 0 | -3.3 | 0 | -0.35 | 0 | 0.79 | -78.53 | 0.04 | 100.0 | 0 | 0 | 0.21 | 139.29 | 2.26 | -41.45 | 1.9 | -40.44 | 0.13 | -7.14 | 0.01 | -50.0 | 39.22 | -59.07 |
| 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) | -0.16 | -60.0 | 71.43 | -0.01 | 0.0 | -107.69 | -0.03 | 0.0 | 40.0 | 0.27 | 170.0 | 640.0 | -0.17 | -54.55 | 60.47 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.09 | -228.57 | 80.43 | 0 | -100.0 | 100.0 | 0.05 | 0.0 | -28.57 | 0.01 | 0 | 0 | -266.67 | -140.0 | 0 |
| 24Q2 (19) | -0.1 | -25.0 | -140.0 | -0.01 | -114.29 | 66.67 | -0.03 | 0.0 | 40.0 | 0.1 | 134.48 | -67.74 | -0.11 | -1000.0 | -150.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.28 | 0 | -54.85 | 0.07 | -41.67 | 113.21 | 0.04 | -50.0 | 108.0 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | -111.11 | -80.56 | 0 |
| 24Q1 (18) | -0.08 | -114.81 | 84.62 | 0.07 | -93.46 | -78.12 | -0.03 | 40.0 | 40.0 | -0.29 | -190.62 | 46.3 | -0.01 | -100.62 | 95.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.12 | 118.46 | 118.75 | 0.08 | 161.54 | 113.56 | 0.05 | -16.67 | -28.57 | 0 | 0 | 0 | -61.54 | 0 | 0 |
| 23Q4 (17) | 0.54 | 196.43 | -64.0 | 1.07 | 723.08 | 10800.0 | -0.05 | 0.0 | 0.0 | 0.32 | 740.0 | 239.13 | 1.61 | 474.42 | 8.05 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.82 | 65.57 | 100.0 | -0.65 | -41.3 | -364.29 | -0.13 | 74.0 | -225.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | -0.56 | -324.0 | -176.71 | 0.13 | 533.33 | 126.0 | -0.05 | 0.0 | 95.87 | -0.05 | -116.13 | -162.5 | -0.43 | -295.45 | -286.96 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.50 | -19.31 | 70.79 | -0.46 | 13.21 | -175.41 | -0.5 | 0.0 | -235.14 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.25 | 148.08 | -69.88 | -0.03 | -109.38 | 0 | -0.05 | 0.0 | 0.0 | 0.31 | 157.41 | 93.75 | 0.22 | 210.0 | -73.49 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.61 | -3.07 | 43.25 | -0.53 | 17.19 | -220.45 | -0.5 | 15.25 | 77.27 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.52 | -134.67 | -1400.0 | 0.32 | 3300.0 | 1700.0 | -0.05 | 0.0 | 0.0 | -0.54 | -134.78 | -12.5 | -0.2 | -113.42 | -1100.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.63 | 54.43 | 10.44 | -0.64 | -357.14 | -476.47 | -0.59 | -1375.0 | -380.95 | 0.07 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 1.5 | 105.48 | 192.59 | -0.01 | 98.0 | 66.67 | -0.05 | 95.87 | 94.32 | -0.23 | -387.5 | -132.86 | 1.49 | 547.83 | 190.3 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.41 | 41.39 | 195.9 | -0.14 | -122.95 | -109.66 | -0.04 | -110.81 | -103.77 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3750.00 | 2211.64 | 2738.89 |
| 22Q3 (12) | 0.73 | -12.05 | 159.35 | -0.5 | 0 | -2600.0 | -1.21 | -2320.0 | 37.31 | 0.08 | -50.0 | 200.0 | 0.23 | -72.29 | 119.01 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.29 | -32.32 | -3.77 | 0.61 | 38.64 | 90.62 | 0.37 | 116.82 | 60.87 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 162.22 | 0 | 139.57 |
| 22Q2 (11) | 0.83 | 1975.0 | 229.69 | 0 | 100.0 | -100.0 | -0.05 | 0.0 | -66.67 | 0.16 | 133.33 | 277.78 | 0.83 | 4050.0 | 1560.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.43 | -25.27 | 7.49 | 0.44 | 158.82 | 309.52 | -2.2 | -1147.62 | -1733.33 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 0.04 | 102.47 | -95.18 | -0.02 | 33.33 | 71.43 | -0.05 | 94.32 | -66.67 | -0.48 | -168.57 | -33.33 | 0.02 | 101.21 | -97.37 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.57 | 313.75 | -21.49 | 0.17 | -88.28 | 30.77 | 0.21 | -80.19 | 40.0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 13.79 | 109.71 | -96.34 |
| 21Q4 (9) | -1.62 | -31.71 | -1900.0 | -0.03 | -250.0 | 95.77 | -0.88 | 54.4 | -2833.33 | 0.7 | 975.0 | 775.0 | -1.65 | -36.36 | -166.13 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.14 | -54.02 | -60.6 | 1.45 | 353.12 | 34.26 | 1.06 | 360.87 | 17.78 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0.0 | -142.11 | 65.34 | -1615.79 |
| 21Q3 (8) | -1.23 | -92.19 | -246.43 | 0.02 | -97.1 | 103.33 | -1.93 | -6333.33 | -34.03 | -0.08 | 11.11 | -300.0 | -1.21 | -2520.0 | -604.17 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.30 | -24.4 | -25.6 | 0.32 | 252.38 | -64.84 | 0.23 | 291.67 | -66.18 | 0.06 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | -410.00 | 0 | -456.31 |
| 21Q2 (7) | -0.64 | -177.11 | -1014.29 | 0.69 | 1085.71 | 0 | -0.03 | 0.0 | -50.0 | -0.09 | 75.0 | -131.03 | 0.05 | -93.42 | -28.57 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.40 | -45.42 | -46.88 | -0.21 | -261.54 | -129.58 | -0.12 | -180.0 | -123.08 | 0.06 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 0.83 | 822.22 | -76.42 | -0.07 | 90.14 | 93.07 | -0.03 | 0.0 | -50.0 | -0.36 | -550.0 | -80.0 | 0.76 | 222.58 | -69.72 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.73 | 107.66 | 78.83 | 0.13 | -87.96 | 285.71 | 0.15 | -83.33 | 850.0 | 0.06 | 20.0 | 50.0 | 0.01 | 0.0 | 0.0 | 377.27 | 3924.24 | -96.78 |
| 20Q4 (5) | 0.09 | -89.29 | -95.14 | -0.71 | -18.33 | -144.83 | -0.03 | 97.92 | -50.0 | 0.08 | 100.0 | -83.67 | -0.62 | -358.33 | -139.74 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.35 | -13.18 | 0 | 1.08 | 18.68 | -55.0 | 0.9 | 32.35 | -52.38 | 0.05 | 25.0 | 25.0 | 0.01 | 0.0 | 0.0 | 9.38 | -91.85 | -90.17 |
| 20Q3 (4) | 0.84 | 1100.0 | 0.0 | -0.6 | 0 | 0.0 | -1.44 | -7100.0 | 0.0 | 0.04 | -86.21 | 0.0 | 0.24 | 242.86 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.40 | -46.02 | 0.0 | 0.91 | 28.17 | 0.0 | 0.68 | 30.77 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 115.07 | 836.99 | 0.0 |
| 20Q2 (3) | 0.07 | -98.01 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.29 | 245.0 | 0.0 | 0.07 | -97.21 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.75 | 83.75 | 0.0 | 0.71 | 1114.29 | 0.0 | 0.52 | 2700.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 12.28 | -99.9 | 0.0 |
| 20Q1 (2) | 3.52 | 90.27 | 0.0 | -1.01 | -248.28 | 0.0 | -0.02 | 0.0 | 0.0 | -0.2 | -140.82 | 0.0 | 2.51 | 60.9 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.41 | 0 | 0.0 | -0.07 | -102.92 | 0.0 | -0.02 | -101.06 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11733.33 | 12204.14 | 0.0 |
| 19Q4 (1) | 1.85 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 2.4 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 95.36 | 0.0 | 0.0 |
