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) | 0.74 | 0 | 0.42 | 0 | -1.32 | 0 | 0 | 0 | 1.16 | 0 | 0.36 | -2.7 | 0.77 | 0 | 2.17 | 14.24 | 0 | 0 | 0.59 | -64.88 | 0.54 | 8.0 | 0 | 0 | 65.49 | 0 |
| 2022 (9) | -1.89 | 0 | -0.61 | 0 | 0.15 | -73.68 | 0 | 0 | -2.5 | 0 | 0.37 | -21.28 | -0.26 | 0 | 1.90 | -33.84 | 1.39 | 20.87 | 1.68 | 47.37 | 0.5 | -3.85 | 0 | 0 | -86.70 | 0 |
| 2021 (8) | 1.69 | 3.05 | -1.7 | 0 | 0.57 | 0 | 0 | 0 | -0.01 | 0 | 0.47 | 27.03 | -2.18 | 0 | 2.87 | -14.54 | 1.15 | 0 | 1.14 | 0 | 0.52 | -1.89 | 0 | 0 | 101.81 | 0 |
| 2020 (7) | 1.64 | 0 | -0.32 | 0 | -0.74 | 0 | 0 | 0 | 1.32 | 1785.71 | 0.37 | 2.78 | 0 | 0 | 3.36 | 3.34 | -0.57 | 0 | -0.77 | 0 | 0.53 | -7.02 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.45 | 0 | 0.52 | 0 | -0.4 | 0 | 0 | 0 | 0.07 | 0 | 0.36 | -59.55 | 0.02 | 0 | 3.25 | -66.71 | -0.67 | 0 | -0.36 | 0 | 0.57 | 29.55 | 0 | 0 | -214.29 | 0 |
| 2018 (5) | 0.43 | -67.42 | -3.82 | 0 | -0.07 | 0 | -0.01 | 0 | -3.39 | 0 | 0.89 | -69.31 | -0.04 | 0 | 9.76 | -62.65 | -0.9 | 0 | -0.93 | 0 | 0.44 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 1.32 | 238.46 | -2.89 | 0 | 2.38 | 0 | -0.02 | 0 | -1.57 | 0 | 2.9 | 107.14 | 0.02 | -33.33 | 26.13 | 140.92 | -0.53 | 0 | -0.43 | 0 | 0.44 | 0.0 | 0 | 0 | 13200.00 | 15807.69 |
| 2016 (3) | 0.39 | 69.57 | -1.17 | 0 | -0.03 | 0 | 0 | 0 | -0.78 | 0 | 1.4 | -15.66 | 0.03 | 0 | 10.84 | -16.58 | -0.39 | 0 | 0.03 | 0 | 0.44 | 10.0 | 0 | 0 | 82.98 | 0 |
| 2015 (2) | 0.23 | -93.27 | -1.57 | 0 | 0.03 | 0 | 0.01 | 0 | -1.34 | 0 | 1.66 | 219.23 | -0.17 | 0 | 13.00 | 277.48 | -1.02 | 0 | -1.47 | 0 | 0.4 | 8.11 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 3.42 | 129.53 | -0.16 | 0 | 0 | 0 | -0.18 | 0 | 3.26 | 216.5 | 0.52 | 57.58 | -0.03 | 0 | 3.44 | 55.49 | -0.18 | 0 | 0.81 | 0 | 0.37 | 19.35 | 0 | 0 | 289.83 | 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) | 0.29 | -19.44 | 156.86 | -0.53 | -307.69 | 17.19 | 0.31 | 193.94 | 342.86 | 0 | 0 | 0 | -0.24 | -204.35 | 79.13 | 0.09 | -30.77 | -18.18 | 0.01 | 200.0 | -85.71 | 3.19 | -29.05 | 6.77 | -0.89 | -41.27 | -345.0 | -0.74 | -48.0 | -7500.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | 0.36 | -55.0 | 194.74 | -0.13 | -111.5 | 48.0 | -0.33 | -466.67 | 52.86 | 0 | 0 | 100.0 | 0.23 | -88.08 | 136.51 | 0.13 | 62.5 | -23.53 | -0.01 | -100.79 | 75.0 | 4.50 | 65.87 | 1.34 | -0.63 | -34.04 | -472.73 | -0.5 | -85.19 | -1100.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | 0.8 | 81.82 | -32.2 | 1.13 | 1030.0 | -6.61 | 0.09 | 250.0 | 114.29 | 0 | 0 | 0 | 1.93 | 257.41 | -19.25 | 0.08 | 700.0 | 14.29 | 1.26 | 1475.0 | 90.91 | 2.71 | 1044.41 | 88.67 | -0.47 | -1666.67 | -267.86 | -0.27 | -550.0 | -156.25 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.44 | 186.27 | 10.0 | 0.1 | 115.62 | -87.34 | -0.06 | -185.71 | 90.62 | 0 | 0 | 0 | 0.54 | 146.96 | -54.62 | 0.01 | -90.91 | -90.91 | 0.08 | 14.29 | -85.71 | 0.24 | -92.07 | -88.41 | 0.03 | 115.0 | -93.02 | 0.06 | 500.0 | -90.32 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0 | 231.58 | 168.11 | 334.21 |
| 23Q3 (16) | -0.51 | -34.21 | 39.29 | -0.64 | -156.0 | 32.63 | 0.07 | 110.0 | -56.25 | 0 | 100.0 | 0 | -1.15 | -82.54 | 35.75 | 0.11 | -35.29 | 0.0 | 0.07 | 275.0 | 112.07 | 2.99 | -32.66 | 32.88 | -0.2 | -81.82 | -160.61 | 0.01 | -80.0 | -97.56 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | -340.00 | -70.0 | -114.52 |
| 23Q2 (15) | -0.38 | -132.2 | 5.0 | -0.25 | -120.66 | 75.49 | -0.7 | -11.11 | -600.0 | -0.01 | 0 | 0 | -0.63 | -126.36 | 55.63 | 0.17 | 142.86 | 54.55 | -0.04 | -106.06 | 75.0 | 4.44 | 208.8 | 97.72 | -0.11 | -139.29 | -133.33 | 0.05 | -89.58 | -80.77 | 0.14 | 7.69 | 16.67 | 0 | 0 | 0 | -200.00 | -203.39 | -90.0 |
| 23Q1 (14) | 1.18 | 195.0 | 212.38 | 1.21 | 53.16 | 112.28 | -0.63 | 1.56 | -228.57 | 0 | 0 | 0 | 2.39 | 100.84 | 597.92 | 0.07 | -36.36 | 75.0 | 0.66 | 17.86 | 925.0 | 1.44 | -29.7 | 54.88 | 0.28 | -34.88 | -6.67 | 0.48 | -22.58 | 23.08 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 193.44 | 262.7 | 193.96 |
| 22Q4 (13) | 0.4 | 147.62 | -71.83 | 0.79 | 183.16 | 135.59 | -0.64 | -500.0 | -200.0 | 0 | 0 | 0 | 1.19 | 166.48 | 248.75 | 0.11 | 0.0 | 450.0 | 0.56 | 196.55 | 125.45 | 2.04 | -9.11 | 363.1 | 0.43 | 30.3 | 48.28 | 0.62 | 51.22 | 67.57 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 53.33 | 133.65 | -81.22 |
| 22Q3 (12) | -0.84 | -110.0 | -50.0 | -0.95 | 6.86 | -1.06 | 0.16 | 14.29 | -60.98 | 0 | 0 | 0 | -1.79 | -26.06 | -19.33 | 0.11 | 0.0 | -70.27 | -0.58 | -262.5 | 0 | 2.25 | 0.2 | -73.49 | 0.33 | 0.0 | -23.26 | 0.41 | 57.69 | 41.38 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -158.49 | -50.57 | -18.87 |
| 22Q2 (11) | -0.4 | 61.9 | -148.78 | -1.02 | -278.95 | -179.07 | 0.14 | -71.43 | 380.0 | 0 | 0 | 0 | -1.42 | -195.83 | -167.3 | 0.11 | 175.0 | 120.0 | -0.16 | -100.0 | -900.0 | 2.24 | 141.89 | 80.94 | 0.33 | 10.0 | 26.92 | 0.26 | -33.33 | -21.21 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -105.26 | 48.87 | -157.77 |
| 22Q1 (10) | -1.05 | -173.94 | -5350.0 | 0.57 | 125.68 | 235.29 | 0.49 | -23.44 | 213.95 | 0 | 0 | 0 | -0.48 | 40.0 | -352.63 | 0.04 | 100.0 | 0.0 | -0.08 | 96.36 | 0 | 0.93 | 110.21 | -19.72 | 0.3 | 3.45 | 66.67 | 0.39 | 5.41 | 160.0 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | -205.88 | -172.49 | -3085.29 |
| 21Q4 (9) | 1.42 | 353.57 | 158.18 | -2.22 | -136.17 | -59.71 | 0.64 | 56.1 | 1166.67 | 0 | 0 | 0 | -0.8 | 46.67 | 4.76 | 0.02 | -94.59 | -71.43 | -2.2 | 0 | 0 | 0.44 | -94.8 | -77.74 | 0.29 | -32.56 | 866.67 | 0.37 | 27.59 | 184.62 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 284.00 | 313.0 | 34.25 |
| 21Q3 (8) | -0.56 | -168.29 | -152.34 | -0.94 | -172.87 | -3233.33 | 0.41 | 920.0 | 220.59 | 0 | 0 | 0 | -1.5 | -171.09 | -236.36 | 0.37 | 640.0 | 270.0 | 0 | -100.0 | 0 | 8.49 | 583.99 | 141.01 | 0.43 | 65.38 | 530.0 | 0.29 | -12.12 | 341.67 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | -133.33 | -173.17 | -101.25 |
| 21Q2 (7) | 0.82 | 4000.0 | 1271.43 | 1.29 | 658.82 | 16.22 | -0.05 | 88.37 | 16.67 | 0 | 0 | 0 | 2.11 | 1010.53 | 102.88 | 0.05 | 25.0 | -66.67 | 0.02 | 0 | 0 | 1.24 | 7.32 | -78.99 | 0.26 | 44.44 | 252.94 | 0.33 | 120.0 | 294.12 | 0.12 | -14.29 | -7.69 | 0 | 0 | 0 | 182.22 | 2542.22 | 0 |
| 21Q1 (6) | 0.02 | -96.36 | -80.0 | 0.17 | 112.23 | 342.86 | -0.43 | -616.67 | -53.57 | 0 | 0 | 0 | 0.19 | 122.62 | 533.33 | 0.04 | -42.86 | -20.0 | 0 | 0 | 0 | 1.16 | -41.7 | -50.98 | 0.18 | 500.0 | 156.25 | 0.15 | 15.38 | 124.59 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0 | 6.90 | -96.74 | 0 |
| 20Q4 (5) | 0.55 | -48.6 | 129.17 | -1.39 | -4733.33 | -29.91 | -0.06 | 82.35 | 40.0 | 0 | 0 | 0 | -0.84 | -176.36 | -1.2 | 0.07 | -30.0 | 16.67 | 0 | 0 | 0 | 1.98 | -43.68 | -11.76 | 0.03 | 130.0 | 123.08 | 0.13 | 208.33 | 192.86 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 211.54 | -98.02 | 0 |
| 20Q3 (4) | 1.07 | 1628.57 | 0.0 | 0.03 | -97.3 | 0.0 | -0.34 | -466.67 | 0.0 | 0 | 0 | 0.0 | 1.1 | 5.77 | 0.0 | 0.1 | -33.33 | 0.0 | 0 | 0 | 0.0 | 3.52 | -40.38 | 0.0 | -0.1 | 41.18 | 0.0 | -0.12 | 29.41 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10700.00 | 0 | 0.0 |
| 20Q2 (3) | -0.07 | -170.0 | 0.0 | 1.11 | 1685.71 | 0.0 | -0.06 | 78.57 | 0.0 | 0 | 0 | 0.0 | 1.04 | 3366.67 | 0.0 | 0.15 | 200.0 | 0.0 | 0 | 0 | 0.0 | 5.91 | 150.39 | 0.0 | -0.17 | 46.88 | 0.0 | -0.17 | 72.13 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.1 | -58.33 | 0.0 | -0.07 | 93.46 | 0.0 | -0.28 | -180.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 103.61 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 2.36 | 4.95 | 0.0 | -0.32 | -146.15 | 0.0 | -0.61 | -335.71 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
