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) | 1.92 | -23.81 | -0.02 | 0 | -0.78 | 0 | 0.04 | 0 | 1.9 | -22.76 | 0.01 | -85.71 | 0 | 0 | 0.08 | -74.91 | -0.16 | 0 | 0.12 | -84.21 | 0.45 | 0.0 | 0.01 | 0.0 | 331.03 | 60.26 |
| 2022 (9) | 2.52 | 0 | -0.06 | 0 | -2.26 | 0 | -0.03 | 0 | 2.46 | 0 | 0.07 | 0 | 0 | 0 | 0.32 | 0 | 0.49 | 145.0 | 0.76 | 80.95 | 0.45 | 2.27 | 0.01 | 0.0 | 206.56 | 0 |
| 2021 (8) | -2.18 | 0 | -0.01 | 0 | 2.08 | 54.07 | -0.09 | 0 | -2.19 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.2 | 0 | 0.42 | 0 | 0.44 | -2.22 | 0.01 | 0.0 | -250.57 | 0 |
| 2020 (7) | -1.92 | 0 | -0.11 | 0 | 1.35 | 0 | 0.08 | 0.0 | -2.03 | 0 | 0.01 | 0.0 | 0 | 0 | 0.07 | -9.22 | -0.24 | 0 | -0.14 | 0 | 0.45 | 2.27 | 0.01 | 0 | -600.00 | 0 |
| 2019 (6) | 0.3 | -25.0 | 0 | 0 | -0.11 | 0 | 0.08 | 0 | 0.3 | -23.08 | 0.01 | 0.0 | 0 | 0 | 0.07 | 1.4 | -0.54 | 0 | -0.35 | 0 | 0.44 | 2100.0 | 0 | 0 | 333.33 | 0 |
| 2018 (5) | 0.4 | 0 | -0.01 | 0 | -0.22 | 0 | -0.01 | 0 | 0.39 | 0 | 0.01 | 0.0 | 0 | 0 | 0.07 | -6.83 | -0.37 | 0 | -0.34 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.9 | 0 | -0.01 | 0 | 0.22 | 0 | -0.17 | 0 | -0.91 | 0 | 0.01 | 0.0 | 0 | 0 | 0.08 | 18.39 | -0.45 | 0 | -0.38 | 0 | 0.02 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.98 | 0 | 0.89 | 1680.0 | -0.39 | 0 | 0.23 | -37.84 | 1.87 | 0 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | -0.23 | 0 | 0.5 | 0 | 0.02 | -33.33 | 0 | 0 | 188.46 | 0 |
| 2015 (2) | -0.05 | 0 | 0.05 | 0 | -0.79 | 0 | 0.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.65 | 0 | -0.83 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.71 | 0 | -0.05 | 0 | 1.18 | 0 | -0.33 | 0 | -0.76 | 0 | 0.05 | 150.0 | 0 | 0 | 0.31 | 187.04 | -0.52 | 0 | -0.29 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | 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 | -100.0 | -100.0 | -0.03 | 0.0 | 0 | -0.95 | -850.0 | -1257.14 | -0.09 | -400.0 | -280.0 | -0.03 | -105.36 | -103.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -150.0 | -42.86 | -0.06 | -500.0 | -500.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.59 | -59.31 | -41.58 | -0.03 | 72.73 | -200.0 | -0.1 | 16.67 | 79.59 | 0.03 | 200.0 | 0 | 0.56 | -58.21 | -44.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | 75.0 | 0 | -0.01 | 66.67 | -107.69 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 590.00 | -67.45 | 40.2 |
| 24Q1 (18) | 1.45 | 2516.67 | 1015.38 | -0.11 | -1000.0 | 0 | -0.12 | -9.09 | -9.09 | 0.01 | 133.33 | 109.09 | 1.34 | 2014.29 | 930.77 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | -500.0 | -33.33 | -0.03 | -160.0 | 25.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 1812.50 | 4933.33 | 875.96 |
| 23Q4 (17) | -0.06 | -107.14 | -107.41 | -0.01 | 0 | 85.71 | -0.11 | -57.14 | 76.6 | -0.03 | -160.0 | -123.08 | -0.07 | -108.33 | -109.46 | 0.01 | 0 | -85.71 | 0 | 0 | 0 | 0.31 | 0 | -82.5 | 0.04 | 157.14 | 116.67 | 0.05 | 600.0 | 115.15 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -37.50 | -104.46 | 0 |
| 23Q3 (16) | 0.84 | -16.83 | -65.15 | 0 | 100.0 | -100.0 | -0.07 | 85.71 | 96.9 | 0.05 | 0 | 141.67 | 0.84 | -16.0 | -65.29 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.07 | 0 | -153.85 | -0.01 | -107.69 | -102.86 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 840.00 | 99.6 | 60.33 |
| 23Q2 (15) | 1.01 | 676.92 | 1362.5 | -0.01 | 0 | 0 | -0.49 | -345.45 | -426.67 | 0 | 100.0 | -100.0 | 1.0 | 669.23 | 1350.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.33 | 0 | 0 | 0 | 100.0 | -100.0 | 0.13 | 425.0 | -66.67 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 420.83 | 126.6 | 2730.21 |
| 23Q1 (14) | 0.13 | -83.95 | 120.63 | 0 | 100.0 | 0 | -0.11 | 76.6 | -134.38 | -0.11 | -184.62 | 31.25 | 0.13 | -82.43 | 120.63 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | 50.0 | -148.0 | -0.04 | 87.88 | -111.43 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 185.71 | 0 | 235.6 |
| 22Q4 (13) | 0.81 | -66.39 | 126.56 | -0.07 | -800.0 | -600.0 | -0.47 | 79.2 | -117.41 | 0.13 | 208.33 | 0 | 0.74 | -69.42 | 124.18 | 0.07 | 0 | 0 | 0 | 0 | 0 | 1.79 | 0 | 0 | -0.24 | -284.62 | -366.67 | -0.33 | -194.29 | -375.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 2.41 | 3112.5 | 653.12 | 0.01 | 0 | 0 | -2.26 | -1606.67 | -976.19 | -0.12 | -192.31 | -400.0 | 2.42 | 3125.0 | 656.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | -61.76 | 1400.0 | 0.35 | -10.26 | 288.89 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 523.91 | 3374.46 | 227.45 |
| 22Q2 (11) | -0.08 | 87.3 | 82.22 | 0 | 0 | 0 | 0.15 | -53.12 | -75.41 | 0.13 | 181.25 | 333.33 | -0.08 | 87.3 | 82.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.34 | 36.0 | 466.67 | 0.39 | 11.43 | 225.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -16.00 | 88.32 | 91.82 |
| 22Q1 (10) | -0.63 | 79.34 | -163.0 | 0 | 100.0 | 0 | 0.32 | -88.15 | 131.37 | -0.16 | 0 | -6.67 | -0.63 | 79.41 | -163.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 177.78 | 316.67 | 0.35 | 191.67 | 288.89 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -136.96 | 89.67 | -127.39 |
| 21Q4 (9) | -3.05 | -1053.12 | -1286.36 | -0.01 | 0 | 0 | 2.7 | 1385.71 | 213.95 | 0 | -100.0 | -100.0 | -3.06 | -1056.25 | -1290.91 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | 1000.0 | 350.0 | 0.12 | 33.33 | 200.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -1326.09 | -928.8 | -804.15 |
| 21Q3 (8) | 0.32 | 171.11 | 134.78 | 0 | 0 | 0 | -0.21 | -134.43 | -126.25 | 0.04 | 33.33 | 166.67 | 0.32 | 171.11 | 134.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -116.67 | 90.0 | 0.09 | -25.0 | 250.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 160.00 | 181.78 | 108.7 |
| 21Q2 (7) | -0.45 | -145.0 | 44.44 | 0 | 0 | 0 | 0.61 | 159.8 | 654.55 | 0.03 | 120.0 | 116.67 | -0.45 | -145.0 | 44.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 0.0 | 160.0 | 0.12 | 33.33 | 340.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -195.65 | -139.13 | 85.51 |
| 21Q1 (6) | 1.0 | 554.55 | 3233.33 | 0 | 0 | 100.0 | -1.02 | -218.6 | -410.0 | -0.15 | -850.0 | -314.29 | 1.0 | 554.55 | 1528.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 200.0 | 185.71 | 0.09 | 125.0 | 250.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | 440.91 | 733.33 |
| 20Q4 (5) | -0.22 | 76.09 | -340.0 | 0 | 0 | 0 | 0.86 | 7.5 | 855.56 | 0.02 | 133.33 | -33.33 | -0.22 | 76.09 | -340.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 120.0 | 0.0 | 0.04 | 166.67 | 140.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -146.67 | 92.03 | 70.67 |
| 20Q3 (4) | -0.92 | -13.58 | 0.0 | 0 | 0 | 0.0 | 0.8 | 827.27 | 0.0 | -0.06 | 66.67 | 0.0 | -0.92 | -13.58 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.06 | -20.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1840.00 | -36.3 | 0.0 |
| 20Q2 (3) | -0.81 | -2800.0 | 0.0 | 0 | 100.0 | 0.0 | -0.11 | 45.0 | 0.0 | -0.18 | -357.14 | 0.0 | -0.81 | -1057.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.1 | -42.86 | 0.0 | -0.05 | 16.67 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1350.00 | -2350.0 | 0.0 |
| 20Q1 (2) | 0.03 | 160.0 | 0.0 | -0.1 | 0 | 0.0 | -0.2 | -322.22 | 0.0 | 0.07 | 133.33 | 0.0 | -0.07 | -40.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | -450.0 | 0.0 | -0.06 | 40.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 60.00 | 112.0 | 0.0 |
| 19Q4 (1) | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -500.00 | 0.0 | 0.0 |
