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) | 1.45 | 23.93 | -0.28 | 0 | -1.52 | 0 | 0.05 | -86.49 | 1.17 | 7.34 | 0.16 | 220.0 | -0.1 | 0 | 1.18 | 196.0 | -0.1 | 0 | -0.04 | 0 | 0.44 | -10.2 | 0.05 | 0.0 | 322.22 | 136.85 |
| 2022 (9) | 1.17 | 0 | -0.08 | 0 | -0.86 | 0 | 0.37 | 164.29 | 1.09 | 0 | 0.05 | -44.44 | -0.02 | 0 | 0.40 | -37.33 | 0.27 | -35.71 | 0.32 | -8.57 | 0.49 | -9.26 | 0.05 | 0.0 | 136.05 | 0 |
| 2021 (8) | -0.03 | 0 | -0.21 | 0 | 0.53 | 2550.0 | 0.14 | -39.13 | -0.24 | 0 | 0.09 | -25.0 | -0.02 | 0 | 0.63 | -45.51 | 0.42 | 0 | 0.35 | 0 | 0.54 | -1.82 | 0.05 | 0.0 | -3.19 | 0 |
| 2020 (7) | -0.29 | 0 | 0.13 | 0 | 0.02 | 0 | 0.23 | 0 | -0.16 | 0 | 0.12 | -36.84 | -0.11 | 0 | 1.16 | -21.22 | -1.03 | 0 | -0.62 | 0 | 0.55 | 5.77 | 0.05 | 25.0 | 0.00 | 0 |
| 2019 (6) | 1.02 | 827.27 | -0.5 | 0 | -0.96 | 0 | -0.15 | 0 | 0.52 | 0 | 0.19 | 111.11 | -0.2 | 0 | 1.48 | 157.4 | -0.14 | 0 | -0.09 | 0 | 0.52 | 147.62 | 0.04 | 0.0 | 217.02 | 1517.79 |
| 2018 (5) | 0.11 | 0 | -0.39 | 0 | 0.39 | 0 | 0.01 | -66.67 | -0.28 | 0 | 0.09 | -30.77 | -0.1 | 0 | 0.57 | -45.16 | 0.59 | 0 | 0.57 | 0 | 0.21 | -22.22 | 0.04 | -20.0 | 13.41 | 0 |
| 2017 (4) | -0.72 | 0 | -0.47 | 0 | -0.17 | 0 | 0.03 | 200.0 | -1.19 | 0 | 0.13 | 30.0 | -0.18 | 0 | 1.05 | 36.49 | -0.59 | 0 | -0.56 | 0 | 0.27 | -25.0 | 0.05 | -44.44 | 0.00 | 0 |
| 2016 (3) | 1.95 | 116.67 | -0.17 | 0 | -0.52 | 0 | 0.01 | -75.0 | 1.78 | 178.12 | 0.1 | 0.0 | -0.05 | 0 | 0.77 | -13.27 | 0.97 | 203.12 | 0.82 | 100.0 | 0.36 | -16.28 | 0.09 | -40.0 | 153.54 | 68.9 |
| 2015 (2) | 0.9 | -28.57 | -0.26 | 0 | -0.69 | 0 | 0.04 | 0 | 0.64 | -31.18 | 0.1 | -54.55 | -0.06 | 0 | 0.88 | -45.5 | 0.32 | 23.08 | 0.41 | 7.89 | 0.43 | 7.5 | 0.15 | -46.43 | 90.91 | -23.52 |
| 2014 (1) | 1.26 | 306.45 | -0.33 | 0 | -0.68 | 0 | -0.02 | 0 | 0.93 | 745.45 | 0.22 | 22.22 | -0.12 | 0 | 1.62 | 28.98 | 0.26 | 18.18 | 0.38 | -26.92 | 0.4 | 14.29 | 0.28 | 33.33 | 118.87 | 314.12 |
| 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) | -0.62 | -985.71 | -267.57 | -0.07 | -133.33 | 82.05 | 0.1 | 134.48 | 113.51 | 0.23 | 355.56 | 483.33 | -0.69 | -1825.0 | -3350.0 | 0.02 | 100.0 | -50.0 | -0.05 | -400.0 | -150.0 | 0.60 | 71.6 | -58.61 | -0.16 | 58.97 | 23.81 | -0.15 | 46.43 | -36.36 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 0.07 | 112.96 | -96.28 | -0.03 | 40.0 | 40.0 | -0.29 | -154.72 | 57.35 | -0.09 | 0 | -80.0 | 0.04 | 106.78 | -97.81 | 0.01 | -75.0 | -50.0 | -0.01 | 0.0 | 66.67 | 0.35 | -74.74 | -44.72 | -0.39 | -550.0 | -69.57 | -0.28 | 0 | -115.38 | 0.11 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -0.54 | -74.19 | -8.0 | -0.05 | -117.86 | 58.33 | 0.53 | 2750.0 | 762.5 | 0 | -100.0 | -100.0 | -0.59 | -1866.67 | 4.84 | 0.04 | -20.0 | -33.33 | -0.01 | -200.0 | 80.0 | 1.39 | -14.98 | 8.48 | -0.06 | 33.33 | -113.95 | 0 | 100.0 | -100.0 | 0.1 | -9.09 | -9.09 | 0.01 | 0.0 | 0.0 | -490.91 | 0 | -351.64 |
| 23Q4 (17) | -0.31 | -183.78 | -124.22 | 0.28 | 171.79 | 1500.0 | -0.02 | 97.3 | 96.88 | 0.07 | 216.67 | -46.15 | -0.03 | -50.0 | -102.38 | 0.05 | 25.0 | 350.0 | 0.01 | 150.0 | 150.0 | 1.64 | 12.3 | 411.48 | -0.09 | 57.14 | -142.86 | -0.15 | -36.36 | -215.38 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.37 | -80.32 | -37.29 | -0.39 | -680.0 | -875.0 | -0.74 | -8.82 | -39.62 | -0.06 | -20.0 | -115.0 | -0.02 | -101.09 | -103.64 | 0.04 | 100.0 | 0.0 | -0.02 | 33.33 | 0 | 1.46 | 129.2 | 8.76 | -0.21 | 8.7 | -950.0 | -0.11 | 15.38 | -237.5 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 3700.00 | 0 | 1216.95 |
| 23Q2 (15) | 1.88 | 476.0 | 1346.15 | -0.05 | 58.33 | 0 | -0.68 | -750.0 | -1460.0 | -0.05 | -155.56 | -266.67 | 1.83 | 395.16 | 1307.69 | 0.02 | -66.67 | 100.0 | -0.03 | 40.0 | -400.0 | 0.64 | -50.42 | 96.82 | -0.23 | -153.49 | -428.57 | -0.13 | -138.24 | -262.5 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (14) | -0.5 | -139.06 | 39.02 | -0.12 | -500.0 | -500.0 | -0.08 | 87.5 | -130.77 | 0.09 | -30.77 | 150.0 | -0.62 | -149.21 | 26.19 | 0.06 | 400.0 | 200.0 | -0.05 | -150.0 | 0 | 1.28 | 344.11 | 74.09 | 0.43 | 104.76 | 4200.0 | 0.34 | 161.54 | 750.0 | 0.11 | -8.33 | -15.38 | 0.01 | 0.0 | 0.0 | -108.70 | -122.08 | 76.14 |
| 22Q4 (13) | 1.28 | 116.95 | 11.3 | -0.02 | 50.0 | 50.0 | -0.64 | -20.75 | -72.97 | 0.13 | -67.5 | 550.0 | 1.26 | 129.09 | 13.51 | -0.02 | -150.0 | 0 | -0.02 | 0 | -140.0 | -0.53 | -139.21 | 0 | 0.21 | 1150.0 | 90.91 | 0.13 | 62.5 | 44.44 | 0.12 | 0.0 | -7.69 | 0.01 | 0.0 | 0.0 | 492.31 | 75.23 | -1.54 |
| 22Q3 (12) | 0.59 | 353.85 | 176.62 | -0.04 | 0 | 33.33 | -0.53 | -1160.0 | -186.89 | 0.4 | 1233.33 | 42.86 | 0.55 | 323.08 | 166.27 | 0.04 | 300.0 | 33.33 | 0 | -100.0 | 100.0 | 1.34 | 314.77 | 58.39 | -0.02 | -128.57 | -300.0 | 0.08 | 0.0 | 700.0 | 0.12 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 280.95 | 353.85 | 158.38 |
| 22Q2 (11) | 0.13 | 115.85 | 165.0 | 0 | 100.0 | 100.0 | 0.05 | -80.77 | -81.48 | 0.03 | 116.67 | 130.0 | 0.13 | 115.48 | 156.52 | 0.01 | -50.0 | 0.0 | 0.01 | 0 | 150.0 | 0.32 | -56.15 | 8.09 | 0.07 | 600.0 | 133.33 | 0.08 | 100.0 | 700.0 | 0.12 | -7.69 | -7.69 | 0.01 | 0.0 | 0.0 | 61.90 | 113.59 | 146.43 |
| 22Q1 (10) | -0.82 | -171.3 | -310.0 | -0.02 | 50.0 | 77.78 | 0.26 | 170.27 | 766.67 | -0.18 | -1000.0 | -200.0 | -0.84 | -175.68 | -189.66 | 0.02 | 0 | -60.0 | 0 | -100.0 | 100.0 | 0.74 | 0 | -52.62 | 0.01 | -90.91 | -96.3 | 0.04 | -55.56 | -84.0 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | -455.56 | -191.11 | -811.11 |
| 21Q4 (9) | 1.15 | 249.35 | 38.55 | -0.04 | 33.33 | 33.33 | -0.37 | -160.66 | 21.28 | 0.02 | -92.86 | -77.78 | 1.11 | 233.73 | 44.16 | 0 | -100.0 | -100.0 | 0.05 | 350.0 | 266.67 | -0.00 | -100.0 | -100.0 | 0.11 | 1000.0 | 1000.0 | 0.09 | 800.0 | -25.0 | 0.13 | -7.14 | -7.14 | 0.01 | 0.0 | 0.0 | 500.00 | 203.9 | 62.65 |
| 21Q3 (8) | -0.77 | -285.0 | -2466.67 | -0.06 | -100.0 | -50.0 | 0.61 | 125.93 | 306.67 | 0.28 | 380.0 | 2900.0 | -0.83 | -260.87 | -1085.71 | 0.03 | 200.0 | 50.0 | -0.02 | 0.0 | 0.0 | 0.85 | 183.05 | 26.69 | 0.01 | -66.67 | -87.5 | 0.01 | 0.0 | -88.89 | 0.14 | 7.69 | 7.69 | 0.01 | 0.0 | 0.0 | -481.25 | -260.94 | -3589.58 |
| 21Q2 (7) | -0.2 | 0.0 | 66.67 | -0.03 | 66.67 | 57.14 | 0.27 | 800.0 | 17.39 | -0.1 | -66.67 | -162.5 | -0.23 | 20.69 | 65.67 | 0.01 | -80.0 | -75.0 | -0.02 | 33.33 | 33.33 | 0.30 | -80.78 | -85.55 | 0.03 | -88.89 | 105.26 | 0.01 | -96.0 | 102.5 | 0.13 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | -133.33 | -166.67 | 0 |
| 21Q1 (6) | -0.2 | -124.1 | 59.18 | -0.09 | -50.0 | -129.03 | 0.03 | 106.38 | -72.73 | -0.06 | -166.67 | 0 | -0.29 | -137.66 | -61.11 | 0.05 | 150.0 | 25.0 | -0.03 | 0.0 | 0.0 | 1.56 | 146.11 | -13.16 | 0.27 | 2600.0 | 149.09 | 0.25 | 108.33 | 158.14 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | -50.00 | -116.27 | 0 |
| 20Q4 (5) | 0.83 | 2866.67 | 112.82 | -0.06 | -50.0 | 70.0 | -0.47 | -413.33 | -62.07 | 0.09 | 1000.0 | 28.57 | 0.77 | 1200.0 | 305.26 | 0.02 | 0.0 | -66.67 | -0.03 | -50.0 | 50.0 | 0.63 | -5.38 | -65.51 | 0.01 | -87.5 | 120.0 | 0.12 | 33.33 | 271.43 | 0.14 | 7.69 | 27.27 | 0.01 | 0.0 | 0.0 | 307.41 | 2456.79 | -60.59 |
| 20Q3 (4) | -0.03 | 95.0 | 0.0 | -0.04 | 42.86 | 0.0 | 0.15 | -34.78 | 0.0 | -0.01 | -106.25 | 0.0 | -0.07 | 89.55 | 0.0 | 0.02 | -50.0 | 0.0 | -0.02 | 33.33 | 0.0 | 0.67 | -67.73 | 0.0 | 0.08 | 114.04 | 0.0 | 0.09 | 122.5 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -13.04 | 0 | 0.0 |
| 20Q2 (3) | -0.6 | -22.45 | 0.0 | -0.07 | -122.58 | 0.0 | 0.23 | 109.09 | 0.0 | 0.16 | 0 | 0.0 | -0.67 | -272.22 | 0.0 | 0.04 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 2.07 | 15.54 | 0.0 | -0.57 | -3.64 | 0.0 | -0.4 | 6.98 | 0.0 | 0.13 | -13.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.49 | -225.64 | 0.0 | 0.31 | 255.0 | 0.0 | 0.11 | 137.93 | 0.0 | 0 | -100.0 | 0.0 | -0.18 | -194.74 | 0.0 | 0.04 | -33.33 | 0.0 | -0.03 | 50.0 | 0.0 | 1.79 | -2.24 | 0.0 | -0.55 | -1000.0 | 0.0 | -0.43 | -514.29 | 0.0 | 0.15 | 36.36 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 780.00 | 0.0 | 0.0 |
