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) | 2.93 | 7225.0 | -0.52 | 0 | -0.27 | 0 | -0.31 | 0 | 2.41 | 338.18 | 0.31 | 416.67 | 0 | 0 | 3.08 | 610.61 | 0.09 | -89.02 | 0.11 | -87.91 | 0.28 | -15.15 | 0.01 | 0 | 732.50 | 22607.5 |
| 2022 (9) | 0.04 | 0 | 0.51 | -57.14 | -0.02 | 0 | 0.23 | 0 | 0.55 | 0 | 0.06 | 100.0 | 0 | 0 | 0.43 | 53.94 | 0.82 | 0 | 0.91 | 0 | 0.33 | -8.33 | 0 | 0 | 3.23 | 0 |
| 2021 (8) | -2.01 | 0 | 1.19 | 0 | 0.39 | -86.73 | -0.08 | 0 | -0.82 | 0 | 0.03 | -98.31 | 0 | 0 | 0.28 | -98.5 | -0.64 | 0 | -0.56 | 0 | 0.36 | -5.26 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.59 | 0 | -2.03 | 0 | 2.94 | 1370.0 | -0.01 | 0 | -2.62 | 0 | 1.78 | 278.72 | -0.72 | 0 | 18.80 | 357.91 | -0.5 | 0 | 0.02 | -90.91 | 0.38 | -15.56 | 0 | 0 | -147.50 | 0 |
| 2019 (6) | 1.04 | 0 | -0.38 | 0 | 0.2 | 0 | 0.02 | 0 | 0.66 | 0 | 0.47 | 571.43 | 0 | 0 | 4.10 | 532.14 | -0.03 | 0 | 0.22 | 57.14 | 0.45 | -8.16 | 0 | 0 | 155.22 | 0 |
| 2018 (5) | -0.32 | 0 | -1.58 | 0 | -0.42 | 0 | -0.02 | 0 | -1.9 | 0 | 0.07 | -46.15 | 0 | 0 | 0.65 | -41.86 | -0.01 | 0 | 0.14 | -41.67 | 0.49 | -3.92 | 0 | 0 | -50.79 | 0 |
| 2017 (4) | 0.97 | 546.67 | -1.7 | 0 | 1.15 | 0 | 0.02 | -50.0 | -0.73 | 0 | 0.13 | 1200.0 | 0 | 0 | 1.12 | 1132.99 | 0.58 | 346.15 | 0.24 | 100.0 | 0.51 | -20.31 | 0.01 | 0.0 | 127.63 | 555.18 |
| 2016 (3) | 0.15 | -92.23 | -1.23 | 0 | -0.38 | 0 | 0.04 | 0 | -1.08 | 0 | 0.01 | -90.91 | -0.05 | 0 | 0.09 | -90.19 | 0.13 | -27.78 | 0.12 | -70.73 | 0.64 | -27.27 | 0.01 | -50.0 | 19.48 | -86.78 |
| 2015 (2) | 1.93 | 153.95 | -0.93 | 0 | 0.02 | 0 | -0.02 | 0 | 1.0 | -33.77 | 0.11 | -66.67 | 0 | 0 | 0.92 | -66.78 | 0.18 | 63.64 | 0.41 | -14.58 | 0.88 | -3.3 | 0.02 | -60.0 | 147.33 | 179.15 |
| 2014 (1) | 0.76 | -38.71 | 0.75 | 0 | -0.16 | 0 | -0.11 | 0 | 1.51 | 0 | 0.33 | 175.0 | 0 | 0 | 2.78 | 146.5 | 0.11 | 0 | 0.48 | 269.23 | 0.91 | 1.11 | 0.05 | 0.0 | 52.78 | -54.03 |
| 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) | -0.04 | 84.0 | -106.45 | 0 | 0 | 100.0 | -0.15 | -200.0 | 42.31 | 0.06 | 250.0 | 150.0 | -0.04 | 84.0 | -109.09 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | 0.31 | 8.36 | -88.5 | 0.26 | -36.59 | 188.89 | 0.09 | -76.92 | -47.06 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -25.00 | 54.0 | -109.68 |
| 24Q2 (19) | -0.25 | -1150.0 | -122.52 | 0 | 100.0 | 100.0 | -0.05 | 79.17 | -126.32 | -0.04 | 33.33 | 33.33 | -0.25 | -525.0 | -125.51 | 0.01 | -50.0 | -92.31 | 0 | 0 | 0 | 0.29 | -67.86 | -94.62 | 0.41 | 441.67 | 355.56 | 0.39 | 680.0 | 116.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -54.35 | -226.09 | -112.24 |
| 24Q1 (18) | -0.02 | -112.5 | -101.9 | -0.02 | 75.0 | 84.62 | -0.24 | -84.62 | -300.0 | -0.06 | 0.0 | 14.29 | -0.04 | -150.0 | -104.35 | 0.02 | 100.0 | -80.0 | 0 | 0 | 0 | 0.89 | 117.78 | -77.16 | -0.12 | -1100.0 | -50.0 | 0.05 | 141.67 | 141.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -16.67 | 0 | 0 |
| 23Q4 (17) | 0.16 | -74.19 | -71.93 | -0.08 | 55.56 | 0 | -0.13 | 50.0 | -18.18 | -0.06 | 50.0 | -175.0 | 0.08 | -81.82 | -85.96 | 0.01 | -85.71 | -50.0 | 0 | 0 | 0 | 0.41 | -84.84 | -34.29 | -0.01 | -111.11 | -103.03 | -0.12 | -170.59 | -180.0 | 0.07 | 0.0 | -46.15 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.62 | -44.14 | 181.82 | -0.18 | -38.46 | 14.29 | -0.26 | -236.84 | -333.33 | -0.12 | -100.0 | -152.17 | 0.44 | -55.1 | 4300.0 | 0.07 | -46.15 | 600.0 | 0 | 0 | 0 | 2.69 | -49.26 | 1028.08 | 0.09 | 0.0 | -80.0 | 0.17 | -5.56 | -70.18 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 258.33 | -41.82 | 663.26 |
| 23Q2 (15) | 1.11 | 5.71 | 1109.09 | -0.13 | 0.0 | -130.95 | 0.19 | 416.67 | 575.0 | -0.06 | 14.29 | -700.0 | 0.98 | 6.52 | 216.13 | 0.13 | 30.0 | 1200.0 | 0 | 0 | 0 | 5.31 | 36.37 | 1884.49 | 0.09 | 212.5 | 50.0 | 0.18 | 250.0 | 20.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 444.00 | 0 | 947.64 |
| 23Q1 (14) | 1.05 | 84.21 | 261.54 | -0.13 | 0 | -143.33 | -0.06 | 45.45 | -131.58 | -0.07 | -187.5 | -40.0 | 0.92 | 61.4 | 362.86 | 0.1 | 400.0 | 900.0 | 0 | 0 | 0 | 3.89 | 526.46 | 946.69 | -0.08 | -124.24 | -166.67 | -0.12 | -180.0 | -400.0 | 0.07 | -46.15 | 16.67 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.57 | 159.09 | 179.17 | 0 | 100.0 | -100.0 | -0.11 | -83.33 | -173.33 | 0.08 | -65.22 | 260.0 | 0.57 | 5600.0 | 812.5 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.62 | 160.25 | 100.0 | 0.33 | -26.67 | 571.43 | 0.15 | -73.68 | 236.36 | 0.13 | 62.5 | 44.44 | 0 | 0 | 0 | 203.57 | 501.46 | 0 |
| 22Q3 (12) | 0.22 | 300.0 | 134.92 | -0.21 | -150.0 | 25.0 | -0.06 | -50.0 | -106.9 | 0.23 | 2200.0 | 666.67 | 0.01 | -96.77 | 101.1 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.24 | -10.74 | -30.79 | 0.45 | 650.0 | 446.15 | 0.57 | 280.0 | 575.0 | 0.08 | 33.33 | -11.11 | 0 | 0 | 0 | 33.85 | 164.62 | 0 |
| 22Q2 (11) | -0.11 | 83.08 | 84.06 | 0.42 | 40.0 | 4300.0 | -0.04 | -121.05 | -113.79 | 0.01 | 120.0 | 116.67 | 0.31 | 188.57 | 144.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.27 | -28.07 | -33.42 | 0.06 | 300.0 | 146.15 | 0.15 | 275.0 | 188.24 | 0.06 | 0.0 | -33.33 | 0 | 0 | 0 | -52.38 | 91.94 | 0 |
| 22Q1 (10) | -0.65 | 9.72 | -2266.67 | 0.3 | -53.12 | -64.29 | 0.19 | 26.67 | 120.88 | -0.05 | 0.0 | 0 | -0.35 | -337.5 | -140.23 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 19.7 | -23.79 | -0.03 | 57.14 | 90.62 | 0.04 | 136.36 | 125.0 | 0.06 | -33.33 | -40.0 | 0 | 0 | 0 | -650.00 | 0 | 0 |
| 21Q4 (9) | -0.72 | -14.29 | -3700.0 | 0.64 | 328.57 | 60.0 | 0.15 | -82.76 | 236.36 | -0.05 | -266.67 | -400.0 | -0.08 | 91.21 | -119.05 | 0.01 | 0.0 | 150.0 | 0 | 0 | 0 | 0.31 | -9.94 | 140.37 | -0.07 | 46.15 | 73.08 | -0.11 | 8.33 | -22.22 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.63 | 8.7 | -8.62 | -0.28 | -2700.0 | 83.63 | 0.87 | 200.0 | -20.18 | 0.03 | 150.0 | -40.0 | -0.91 | -30.0 | 60.26 | 0.01 | 0.0 | -99.39 | 0 | 0 | 100.0 | 0.34 | -14.14 | -99.41 | -0.13 | 0.0 | -425.0 | -0.12 | 29.41 | -166.67 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | -0.69 | -2400.0 | -30.19 | -0.01 | -101.19 | 98.59 | 0.29 | 131.87 | -85.28 | -0.06 | 0 | -500.0 | -0.7 | -180.46 | 43.55 | 0.01 | 0.0 | -98.61 | 0 | 0 | 0 | 0.40 | -17.67 | -98.42 | -0.13 | 59.38 | -262.5 | -0.17 | -6.25 | -194.44 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | 0.03 | 50.0 | -93.88 | 0.84 | 110.0 | 4300.0 | -0.91 | -727.27 | -9000.0 | 0 | 100.0 | 100.0 | 0.87 | 107.14 | 85.11 | 0.01 | 150.0 | -75.0 | 0 | 0 | 0 | 0.49 | 163.41 | -84.88 | -0.32 | -23.08 | 11.11 | -0.16 | -77.78 | 38.46 | 0.1 | -9.09 | 11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.02 | 103.45 | -95.65 | 0.4 | 123.39 | 237.93 | -0.11 | -110.09 | -131.43 | -0.01 | -120.0 | -116.67 | 0.42 | 118.34 | 147.06 | -0.02 | -101.22 | -106.45 | 0 | 100.0 | 0 | -0.77 | -101.32 | -106.53 | -0.26 | -750.0 | -116.67 | -0.09 | -150.0 | -12.5 | 0.11 | 22.22 | 10.0 | 0 | 0 | 0 | 100.00 | 146.55 | -95.65 |
| 20Q3 (4) | -0.58 | -9.43 | 0.0 | -1.71 | -140.85 | 0.0 | 1.09 | -44.67 | 0.0 | 0.05 | 600.0 | 0.0 | -2.29 | -84.68 | 0.0 | 1.64 | 127.78 | 0.0 | -0.72 | 0 | 0.0 | 58.36 | 129.4 | 0.0 | 0.04 | -50.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -214.81 | -9.43 | 0.0 |
| 20Q2 (3) | -0.53 | -208.16 | 0.0 | -0.71 | -3450.0 | 0.0 | 1.97 | 19800.0 | 0.0 | -0.01 | 75.0 | 0.0 | -1.24 | -363.83 | 0.0 | 0.72 | 1700.0 | 0.0 | 0 | 0 | 0.0 | 25.44 | 688.69 | 0.0 | 0.08 | 122.22 | 0.0 | 0.18 | 169.23 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -196.30 | 0 | 0.0 |
| 20Q1 (2) | 0.49 | 6.52 | 0.0 | -0.02 | 93.1 | 0.0 | -0.01 | -102.86 | 0.0 | -0.04 | -166.67 | 0.0 | 0.47 | 176.47 | 0.0 | 0.04 | -87.1 | 0.0 | 0 | 0 | 0.0 | 3.23 | -72.63 | 0.0 | -0.36 | -200.0 | 0.0 | -0.26 | -225.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.79 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2300.00 | 0.0 | 0.0 |
