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) | -1.12 | 0 | -0.08 | 0 | 0.53 | -96.88 | -3.03 | 0 | -1.2 | 0 | 0.07 | -81.08 | 0 | 0 | 4.76 | -79.15 | -0.74 | 0 | -0.79 | 0 | 0.33 | 10.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -16.49 | 0 | -0.81 | 0 | 17.01 | 149.78 | -0.1 | 0 | -17.3 | 0 | 0.37 | -36.21 | 0 | 0 | 22.84 | -81.49 | -0.65 | 0 | -0.88 | 0 | 0.3 | 11.11 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -5.96 | 0 | 0.79 | 83.72 | 6.81 | 0 | 0.03 | 0.0 | -5.17 | 0 | 0.58 | 1350.0 | 0 | 0 | 123.40 | 8692.55 | -0.84 | 0 | -1.17 | 0 | 0.27 | -43.75 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | 0.61 | -95.36 | 0.43 | 0 | -1.19 | 0 | 0.03 | -99.66 | 1.04 | -91.03 | 0.04 | 33.33 | 0 | 0 | 1.40 | 616.26 | -0.4 | 0 | -1.33 | 0 | 0.48 | -9.43 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 13.16 | 249.07 | -1.57 | 0 | -11.65 | 0 | 8.88 | 2511.76 | 11.59 | 213.24 | 0.03 | -80.0 | 0 | 0 | 0.20 | -97.4 | -1.15 | 0 | -1.53 | 0 | 0.53 | 76.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | 3.77 | 0 | -0.07 | 0 | -3.84 | 0 | 0.34 | 0 | 3.7 | 0 | 0.15 | -71.15 | 0 | 0 | 7.54 | 10.89 | -1.25 | 0 | -1.42 | 0 | 0.3 | 114.29 | 0.01 | 0 | 0.00 | 0 |
| 2017 (4) | -1.55 | 0 | -0.41 | 0 | 1.2 | -68.09 | -0.46 | 0 | -1.96 | 0 | 0.52 | -42.22 | 0.03 | 0 | 6.80 | -90.18 | -0.85 | 0 | -1.56 | 0 | 0.14 | 1300.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -2.74 | 0 | -1.36 | 0 | 3.76 | -49.33 | 0.11 | 0 | -4.1 | 0 | 0.9 | 1025.0 | -0.43 | 0 | 69.23 | 90.38 | -0.96 | 0 | -1.44 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -9.43 | 0 | 0.48 | 242.86 | 7.42 | 0 | -0.07 | 0 | -8.95 | 0 | 0.08 | 0 | 0 | 0 | 36.36 | 0 | -0.74 | 0 | -0.87 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.88 | -60.0 | 0.14 | 0 | -3.26 | 0 | -0.36 | 0 | 1.02 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.05 | -96.0 | -0.22 | 0 | 0 | 0 | 0.2 | 1900.0 | 0.00 | 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) | -0.84 | -52.73 | -110.0 | 0 | 0 | 100.0 | 1.02 | 3.03 | 13.33 | -1.28 | -85.51 | -113.33 | -0.84 | -52.73 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.18 | -5.88 | -20.0 | -0.29 | -81.25 | -93.33 | 0.06 | -14.29 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.55 | 42.11 | -311.54 | 0 | 0 | 100.0 | 0.99 | 22.22 | 2080.0 | -0.69 | 21.59 | -590.0 | -0.55 | 42.11 | -329.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | 15.0 | -13.33 | -0.16 | 23.81 | 0.0 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.95 | -66.67 | -137.5 | 0 | 100.0 | 0 | 0.81 | 14.08 | 178.64 | -0.88 | -41.94 | -528.57 | -0.95 | -55.74 | -137.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.2 | 28.57 | -25.0 | -0.21 | 27.59 | -10.53 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.57 | -42.5 | -183.82 | -0.04 | -100.0 | 90.91 | 0.71 | -21.11 | -23.66 | -0.62 | -3.33 | -588.89 | -0.61 | -45.24 | -354.17 | 0.04 | 100.0 | -60.0 | 0 | 0 | 0 | 5.33 | -36.0 | -58.93 | -0.28 | -86.67 | -100.0 | -0.29 | -93.33 | -70.59 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.4 | -253.85 | -185.71 | -0.02 | 0.0 | 0.0 | 0.9 | 1900.0 | 246.15 | -0.6 | -500.0 | -475.0 | -0.42 | -275.0 | -162.5 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 8.33 | 100.0 | 120.83 | -0.15 | 0.0 | -36.36 | -0.15 | 6.25 | 34.78 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.26 | 165.0 | 105.7 | -0.02 | 0 | 90.91 | -0.05 | 95.15 | -101.0 | -0.1 | 28.57 | 54.55 | 0.24 | 160.0 | 105.02 | 0.01 | 0 | -95.45 | 0 | 0 | 0 | 4.17 | 0 | -97.16 | -0.15 | 6.25 | 37.5 | -0.16 | 15.79 | 42.86 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.4 | -158.82 | 96.88 | 0 | 100.0 | -100.0 | -1.03 | -210.75 | -109.47 | -0.14 | -55.56 | -600.0 | -0.4 | -266.67 | 96.83 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.16 | -14.29 | -6.67 | -0.19 | -11.76 | 5.0 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.68 | 585.71 | 113.52 | -0.44 | -2100.0 | -183.02 | 0.93 | 257.69 | -40.38 | -0.09 | -156.25 | -212.5 | 0.24 | 250.0 | 105.33 | 0.1 | 400.0 | -62.96 | 0 | 0 | 0 | 12.99 | 244.16 | -96.63 | -0.14 | -27.27 | 54.84 | -0.17 | 26.09 | 57.5 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.14 | 96.93 | 57.58 | -0.02 | 90.91 | 75.0 | 0.26 | -94.78 | -3.7 | 0.16 | 172.73 | 500.0 | -0.16 | 96.65 | 60.98 | 0.02 | -90.91 | -91.3 | 0 | 0 | 0 | 3.77 | -97.43 | -99.51 | -0.11 | 54.17 | 42.11 | -0.23 | 17.86 | -9.52 | 0.07 | -12.5 | 40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -4.56 | 64.38 | -891.3 | -0.22 | -229.41 | -650.0 | 4.98 | -54.23 | -6.04 | -0.22 | -1000.0 | -833.33 | -4.78 | 62.15 | -1038.1 | 0.22 | 633.33 | 214.29 | 0 | 0 | 0 | 146.67 | 731.11 | 151.43 | -0.24 | -60.0 | -4.35 | -0.28 | -40.0 | 42.86 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -12.8 | -154.47 | -9042.86 | 0.17 | -67.92 | -43.33 | 10.88 | 597.44 | 3500.0 | -0.02 | -125.0 | 50.0 | -12.63 | -180.67 | -7993.75 | 0.03 | -88.89 | 50.0 | 0 | 0 | 0 | 17.65 | -95.42 | 120.59 | -0.15 | 51.61 | -36.36 | -0.2 | 50.0 | -150.0 | 0.07 | 16.67 | -30.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -5.03 | -1424.24 | -3969.23 | 0.53 | 762.5 | 657.14 | 1.56 | 477.78 | 1017.65 | 0.08 | 300.0 | 166.67 | -4.5 | -997.56 | -2350.0 | 0.27 | 17.39 | 2600.0 | 0 | 0 | 0 | 385.71 | -49.69 | 14942.86 | -0.31 | -63.16 | -121.43 | -0.4 | -90.48 | -135.29 | 0.06 | 20.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.33 | 28.26 | -3200.0 | -0.08 | -300.0 | -122.86 | 0.27 | -94.91 | 147.37 | -0.04 | -233.33 | 50.0 | -0.41 | 2.38 | -220.59 | 0.23 | 228.57 | 666.67 | 0 | 0 | 0 | 766.67 | 1214.29 | 29033.33 | -0.19 | 17.39 | -171.43 | -0.21 | 57.14 | 77.89 | 0.05 | -16.67 | -58.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.46 | -228.57 | -4700.0 | 0.04 | -86.67 | 0 | 5.3 | 1756.25 | 1506.06 | 0.03 | 175.0 | -66.67 | -0.42 | -362.5 | -4300.0 | 0.07 | 250.0 | 0 | 0 | 0 | 0 | 58.33 | 629.17 | 0 | -0.23 | -109.09 | -64.29 | -0.49 | -512.5 | -206.25 | 0.06 | -40.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.14 | -207.69 | -129.17 | 0.3 | 328.57 | 2900.0 | -0.32 | -88.24 | 58.44 | -0.04 | -233.33 | -33.33 | 0.16 | -20.0 | -67.35 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 8.00 | 212.0 | 756.0 | -0.11 | 21.43 | -120.0 | -0.08 | 52.94 | -33.33 | 0.1 | -16.67 | -16.67 | 0 | 0 | 0 | -700.00 | 0 | -187.5 |
| 20Q4 (5) | 0.13 | 1400.0 | 18.18 | 0.07 | -80.0 | 333.33 | -0.17 | 70.18 | -1600.0 | 0.03 | 137.5 | -40.0 | 0.2 | -41.18 | 150.0 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 2.56 | -2.56 | 0 | -0.14 | -100.0 | 44.0 | -0.17 | 82.11 | 22.73 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.01 | -200.0 | 0.0 | 0.35 | 0 | 0.0 | -0.57 | -272.73 | 0.0 | -0.08 | -188.89 | 0.0 | 0.34 | 3300.0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 2.63 | 0 | 0.0 | -0.07 | 50.0 | 0.0 | -0.95 | -493.75 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.01 | -97.92 | 0.0 | 0 | -100.0 | 0.0 | 0.33 | 142.86 | 0.0 | 0.09 | 400.0 | 0.0 | 0.01 | -97.96 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.14 | -180.0 | 0.0 | -0.16 | -166.67 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.48 | 336.36 | 0.0 | 0.01 | 133.33 | 0.0 | -0.77 | -7600.0 | 0.0 | -0.03 | -160.0 | 0.0 | 0.49 | 512.5 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.93 | 0 | 0.0 | -0.05 | 80.0 | 0.0 | -0.06 | 72.73 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 800.00 | 0 | 0.0 |
| 19Q4 (1) | 0.11 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
