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) | -2.41 | 0 | 1.76 | 67.62 | 2.06 | 73.11 | -0.65 | 0 | -0.65 | 0 | 0 | 0 | -0.15 | 0 | -0.00 | 0 | 0.34 | 0 | 0.29 | 0 | 0.02 | 0.0 | 0 | 0 | -777.42 | 0 |
| 2022 (9) | -5.18 | 0 | 1.05 | -35.19 | 1.19 | -48.26 | -1.72 | 0 | -4.13 | 0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | -0.53 | 0 | -0.14 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -1.79 | 0 | 1.62 | 376.47 | 2.3 | 0 | -4.63 | 0 | -0.17 | 0 | 0 | 0 | -0.08 | 0 | -0.00 | 0 | -0.44 | 0 | -0.07 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.6 | 0 | 0.34 | 240.0 | -2.1 | 0 | -0.6 | 0 | -0.26 | 0 | 0.01 | -95.0 | 0 | 0 | 0.15 | -90.24 | 2.11 | -44.33 | 2.05 | -39.71 | 0.02 | 0.0 | 0 | 0 | -28.99 | 0 |
| 2019 (6) | 7.77 | 0 | 0.1 | -60.0 | -5.06 | 0 | 0.55 | 5400.0 | 7.87 | 0 | 0.2 | 0 | -0.01 | 0 | 1.54 | 0 | 3.79 | 0 | 3.4 | 1519.05 | 0.02 | 0.0 | 0 | 0 | 227.19 | 0 |
| 2018 (5) | -3.68 | 0 | 0.25 | -28.57 | 4.34 | 104.72 | 0.01 | 0 | -3.43 | 0 | 0 | 0 | 0.1 | 0 | -0.00 | 0 | -0.18 | 0 | 0.21 | -82.93 | 0.02 | 0.0 | 0 | 0 | -1600.00 | 0 |
| 2017 (4) | -2.86 | 0 | 0.35 | 66.67 | 2.12 | 226.15 | -0.43 | 0 | -2.51 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.37 | 0 | 1.23 | 68.49 | 0.02 | 0.0 | 0 | 0 | -228.80 | 0 |
| 2016 (3) | -2.42 | 0 | 0.21 | 0.0 | 0.65 | 0 | -0.11 | 0 | -2.21 | 0 | 0.02 | 0 | -0.1 | 0 | 25.00 | 0 | -0.32 | 0 | 0.73 | 0 | 0.02 | 0.0 | 0 | 0 | -322.67 | 0 |
| 2015 (2) | -3.93 | 0 | 0.21 | 950.0 | -0.49 | 0 | -0.17 | 0 | -3.72 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.38 | -94.92 | -0.06 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 12.72 | 0 | 0.02 | 0.0 | -4.39 | 0 | 0.36 | 0 | 12.74 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 7.48 | 66.59 | 7.12 | 61.82 | 0.02 | -33.33 | 0 | 0 | 178.15 | 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) | -2.52 | -5.44 | -103.23 | 0.14 | 7.69 | -17.65 | 2.35 | 86.51 | 205.19 | -0.29 | 39.58 | 57.97 | -2.38 | -5.31 | -122.43 | 0 | 0 | 0 | 0.03 | -76.92 | 0 | -0.00 | 0 | 0 | -0.14 | -27.27 | 12.5 | 0.06 | 175.0 | 250.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -3600.00 | 0 | 0 |
| 24Q2 (19) | -2.39 | -46.63 | -18.91 | 0.13 | 1400.0 | 225.0 | 1.26 | 16.67 | 0.8 | -0.48 | -2300.0 | -65.52 | -2.26 | -37.8 | -14.72 | 0 | 0 | 0 | 0.13 | 1400.0 | 186.67 | -0.00 | 0 | 0 | -0.11 | 0.0 | 21.43 | -0.08 | 20.0 | 27.27 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -1.63 | -173.09 | -17.27 | -0.01 | -102.5 | -100.87 | 1.08 | 170.0 | 400.0 | -0.02 | -102.9 | 94.59 | -1.64 | -162.36 | -583.33 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -114.29 | 21.43 | -0.1 | -117.24 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 2.23 | 279.84 | 671.79 | 0.4 | 135.29 | -37.5 | 0.4 | -48.05 | 217.65 | 0.69 | 200.0 | 56.82 | 2.63 | 345.79 | 952.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.77 | 581.25 | 527.78 | 0.58 | 1550.0 | 462.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 377.97 | 0 | 0 |
| 23Q3 (16) | -1.24 | 38.31 | -37.78 | 0.17 | 325.0 | -45.16 | 0.77 | -38.4 | 613.33 | -0.69 | -137.93 | -283.33 | -1.07 | 45.69 | -81.36 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.16 | -14.29 | -14.29 | -0.04 | 63.64 | -122.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -2.01 | -44.6 | 5.19 | 0.04 | -96.52 | 0 | 1.25 | 447.22 | -27.75 | -0.29 | 21.62 | 81.65 | -1.97 | -720.83 | 7.08 | 0 | 0 | 0 | -0.15 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 0.0 | -40.0 | -0.11 | 26.67 | -83.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -1.39 | -256.41 | 21.91 | 1.15 | 79.69 | 1050.0 | -0.36 | -5.88 | -500.0 | -0.37 | -184.09 | 5.13 | -0.24 | -196.0 | 85.71 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.14 | 22.22 | -40.0 | -0.15 | 6.25 | -50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.39 | 56.67 | -165.0 | 0.64 | 106.45 | -51.88 | -0.34 | -126.67 | -147.89 | 0.44 | 344.44 | 117.53 | 0.25 | 142.37 | -87.05 | 0 | 0 | 0 | -0.01 | 0 | 83.33 | -0.00 | 0 | 0 | -0.18 | -28.57 | -28.57 | -0.16 | -188.89 | -23.08 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (12) | -0.9 | 57.55 | -18.42 | 0.31 | 0 | 3.33 | -0.15 | -108.67 | -126.79 | -0.18 | 88.61 | 91.67 | -0.59 | 72.17 | -28.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -40.0 | -55.56 | 0.18 | 400.0 | -35.71 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -473.68 | 0 | -80.75 |
| 22Q2 (11) | -2.12 | -19.1 | -103.85 | 0 | -100.0 | 100.0 | 1.73 | 2983.33 | 50.43 | -1.58 | -305.13 | -15900.0 | -2.12 | -26.19 | -101.9 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.1 | 0.0 | 0.0 | -0.06 | 40.0 | 45.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -1.78 | -396.67 | -201.69 | 0.1 | -92.48 | 0 | -0.06 | -108.45 | 50.0 | -0.39 | 84.46 | -2050.0 | -1.68 | -187.05 | -184.75 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.1 | 28.57 | 9.09 | -0.1 | 23.08 | 9.09 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.6 | 178.95 | 306.9 | 1.33 | 343.33 | 6750.0 | 0.71 | 26.79 | 273.68 | -2.51 | -16.2 | -25000.0 | 1.93 | 519.57 | 722.58 | 0 | 0 | -100.0 | -0.06 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | -55.56 | -16.67 | -0.13 | -146.43 | -62.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -0.76 | 26.92 | -3700.0 | 0.3 | 3100.0 | -25.0 | 0.56 | -51.3 | 473.33 | -2.16 | -21700.0 | -3185.71 | -0.46 | 56.19 | -221.05 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.09 | 10.0 | -124.32 | 0.28 | 354.55 | -59.42 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -262.07 | 0 | -9072.41 |
| 21Q2 (7) | -1.04 | -76.27 | -178.79 | -0.01 | 0 | 50.0 | 1.15 | 1058.33 | 195.04 | 0.01 | -50.0 | 125.0 | -1.05 | -77.97 | -180.77 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 9.09 | -105.18 | -0.11 | 0.0 | -107.28 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -0.59 | -103.45 | 63.35 | 0 | 100.0 | 100.0 | -0.12 | -163.16 | 86.96 | 0.02 | 300.0 | 103.23 | -0.59 | -90.32 | 63.8 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | 8.33 | -57.14 | -0.11 | -37.5 | -57.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.29 | -1350.0 | 32.56 | -0.02 | -105.0 | 0.0 | 0.19 | 226.67 | 226.67 | -0.01 | -114.29 | 75.0 | -0.31 | -181.58 | 31.11 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 100.00 | 0 | 0 | -0.12 | -132.43 | 0 | -0.08 | -111.59 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q3 (4) | -0.02 | -101.52 | 0.0 | 0.4 | 2100.0 | 0.0 | -0.15 | 87.6 | 0.0 | 0.07 | 275.0 | 0.0 | 0.38 | -70.77 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.37 | -80.83 | 0.0 | 0.69 | -54.3 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2.86 | -103.29 | 0.0 |
| 20Q2 (3) | 1.32 | 181.99 | 0.0 | -0.02 | 0.0 | 0.0 | -1.21 | -31.52 | 0.0 | -0.04 | 93.55 | 0.0 | 1.3 | 179.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.93 | 2857.14 | 0.0 | 1.51 | 2257.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 86.84 | 0 | 0.0 |
| 20Q1 (2) | -1.61 | -274.42 | 0.0 | -0.02 | 0.0 | 0.0 | -0.92 | -513.33 | 0.0 | -0.62 | -1450.0 | 0.0 | -1.63 | -262.22 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | 0 | 0.0 | -0.07 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.43 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -4300.00 | 0.0 | 0.0 |
