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) | -0.23 | 0 | -4.41 | 0 | 4.22 | 982.05 | -0.14 | 0 | -4.64 | 0 | 5.82 | 301.38 | -0.13 | 0 | 21.47 | 345.8 | 0.15 | -83.87 | 0.15 | -54.55 | 0.57 | -6.56 | 0.45 | 0.0 | -19.66 | 0 |
| 2022 (9) | 2.14 | -36.12 | -2.74 | 0 | 0.39 | 0 | 0.1 | 0 | -0.6 | 0 | 1.45 | 1218.18 | 0 | 0 | 4.82 | 1089.03 | 0.93 | -20.51 | 0.33 | -76.26 | 0.61 | 35.56 | 0.45 | 40.62 | 153.96 | -0.73 |
| 2021 (8) | 3.35 | 0 | 0.81 | 0 | -0.29 | 0 | -0.04 | 0 | 4.16 | 0 | 0.11 | 37.5 | 0 | 0 | 0.41 | -57.22 | 1.17 | 0 | 1.39 | 131.67 | 0.45 | 136.84 | 0.32 | 190.91 | 155.09 | 0 |
| 2020 (7) | -0.26 | 0 | -0.58 | 0 | 2.55 | 0 | 0.01 | 0 | -0.84 | 0 | 0.08 | 0 | 0 | 0 | 0.95 | 0 | -0.12 | 0 | 0.6 | 0 | 0.19 | 90.0 | 0.11 | 0 | -28.89 | 0 |
| 2019 (6) | -0.09 | 0 | 0.15 | 0 | -0.01 | 0 | 0 | 0 | 0.06 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.27 | 0 | -0.27 | 0 | 0.1 | 11.11 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.03 | -40.0 | -1.25 | 0 | 0.1 | 0 | 0.23 | 0 | -1.22 | 0 | 0.03 | -66.67 | 0 | 0 | 42.86 | 19.05 | -0.16 | 0 | -0.05 | 0 | 0.09 | 0.0 | 0 | 0 | 75.00 | -85.0 |
| 2017 (4) | 0.05 | 400.0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0 | 0.09 | 0 | 0 | 0 | 36.00 | 0 | -0.38 | 0 | -0.08 | 0 | 0.09 | -10.0 | 0 | 0 | 500.00 | 0 |
| 2016 (3) | 0.01 | -99.15 | -0.24 | 0 | 0 | 0 | 0.05 | -84.38 | -0.23 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.32 | 0 | -0.26 | 0 | 0.1 | -44.44 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 1.17 | 160.0 | -1.06 | 0 | -0.01 | 0 | 0.32 | 0 | 0.11 | -77.55 | 0.01 | -83.33 | 0 | 0 | 0.68 | -71.73 | -0.64 | 0 | -0.25 | 0 | 0.18 | -35.71 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.45 | 80.0 | 0.04 | -66.67 | 0.07 | 0 | -0.43 | 0 | 0.49 | 32.43 | 0.06 | -25.0 | 0 | 0 | 2.39 | 85.26 | -1.05 | 0 | -1.32 | 0 | 0.28 | -24.32 | 0.01 | -50.0 | 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) | 0.38 | 22.58 | 90.0 | -0.15 | -133.33 | -475.0 | -0.36 | -220.0 | 47.83 | 0.02 | -33.33 | 200.0 | 0.23 | -69.74 | -4.17 | 0.01 | 0.0 | -96.97 | 0.02 | 0.0 | 114.29 | 0.14 | 3.3 | -97.11 | 0.28 | 2900.0 | 366.67 | 0.18 | 20.0 | 28.57 | 0.08 | -20.0 | -42.86 | 0.09 | -18.18 | -18.18 | 108.57 | 26.08 | 111.71 |
| 24Q2 (19) | 0.31 | -46.55 | 93.75 | 0.45 | 166.18 | -52.63 | 0.3 | 130.3 | 236.36 | 0.03 | 175.0 | 160.0 | 0.76 | 860.0 | -31.53 | 0.01 | -83.33 | 0.0 | 0.02 | 0.0 | 0 | 0.14 | -83.4 | -3.33 | -0.01 | -200.0 | -133.33 | 0.15 | 25.0 | 66.67 | 0.1 | -9.09 | -28.57 | 0.11 | 0.0 | 0.0 | 86.11 | -49.52 | 82.99 |
| 24Q1 (18) | 0.58 | 866.67 | 189.23 | -0.68 | -361.54 | 87.96 | -0.99 | -800.0 | -118.89 | -0.04 | -300.0 | 20.0 | -0.1 | -131.25 | 98.41 | 0.06 | -40.0 | -98.89 | 0.02 | 0.0 | 0 | 0.84 | -42.84 | -98.97 | 0.01 | -97.67 | 102.78 | 0.12 | -62.5 | 130.77 | 0.11 | -21.43 | -26.67 | 0.11 | 0.0 | 0.0 | 170.59 | 1520.59 | 0 |
| 23Q4 (17) | 0.06 | -70.0 | -92.94 | 0.26 | 550.0 | 119.55 | -0.11 | 84.06 | -113.92 | -0.01 | 50.0 | -114.29 | 0.32 | 33.33 | 166.67 | 0.1 | -69.7 | -92.91 | 0.02 | 114.29 | 0 | 1.46 | -70.54 | -91.84 | 0.43 | 616.67 | 59.26 | 0.32 | 128.57 | 300.0 | 0.14 | 0.0 | -6.67 | 0.11 | 0.0 | 0.0 | 10.53 | -79.47 | -98.76 |
| 23Q3 (16) | 0.2 | 25.0 | -81.31 | 0.04 | -95.79 | -94.2 | -0.69 | -213.64 | -263.16 | -0.02 | 60.0 | 0 | 0.24 | -78.38 | -86.36 | 0.33 | 3200.0 | 1550.0 | -0.14 | 0 | 0 | 4.96 | 3358.8 | 1875.04 | 0.06 | 100.0 | -79.31 | 0.14 | 55.56 | -46.15 | 0.14 | 0.0 | -12.5 | 0.11 | 0.0 | -8.33 | 51.28 | 8.97 | -74.12 |
| 23Q2 (15) | 0.16 | 124.62 | 0.0 | 0.95 | 116.81 | 150.53 | -0.22 | -104.2 | -120.0 | -0.05 | 0.0 | 0 | 1.11 | 117.62 | 164.53 | 0.01 | -99.81 | 0.0 | 0 | 0 | 0 | 0.14 | -99.82 | 4.88 | 0.03 | 108.33 | -93.02 | 0.09 | 123.08 | -55.0 | 0.14 | -6.67 | -12.5 | 0.11 | 0.0 | 0.0 | 47.06 | 0 | 38.24 |
| 23Q1 (14) | -0.65 | -176.47 | -1400.0 | -5.65 | -324.81 | -2590.48 | 5.24 | 563.29 | 4466.67 | -0.05 | -171.43 | -225.0 | -6.3 | -1212.5 | -3837.5 | 5.39 | 282.27 | 26850.0 | 0 | 0 | 0 | 81.17 | 353.08 | 28148.8 | -0.36 | -233.33 | -620.0 | -0.39 | -143.75 | -1400.0 | 0.15 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 0.85 | -20.56 | -49.7 | -1.33 | -292.75 | -232.5 | 0.79 | 515.79 | 977.78 | 0.07 | 0 | 275.0 | -0.48 | -127.27 | -137.21 | 1.41 | 6950.0 | 6950.0 | 0 | 0 | 0 | 17.92 | 7030.62 | 6833.55 | 0.27 | -6.9 | 2800.0 | -0.16 | -161.54 | 66.67 | 0.15 | -6.25 | 7.14 | 0.11 | -8.33 | 10.0 | 850.00 | 328.97 | 0 |
| 22Q3 (12) | 1.07 | 568.75 | 35.44 | 0.69 | 136.7 | 400.0 | -0.19 | -90.0 | -2000.0 | 0 | 0 | 100.0 | 1.76 | 202.33 | 214.29 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 0.25 | 83.67 | -55.72 | 0.29 | -32.56 | -52.46 | 0.26 | 30.0 | -39.53 | 0.16 | 0.0 | 45.45 | 0.12 | 9.09 | 140.0 | 198.15 | 482.06 | 47.98 |
| 22Q2 (11) | 0.16 | 220.0 | -44.83 | -1.88 | -795.24 | -260.68 | -0.1 | 16.67 | 23.08 | 0 | -100.0 | 100.0 | -1.72 | -975.0 | -217.81 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.14 | -52.39 | -77.26 | 0.43 | 960.0 | 19.44 | 0.2 | 566.67 | -84.38 | 0.16 | 6.67 | 45.45 | 0.11 | 0.0 | 10.0 | 34.04 | 97.45 | 74.91 |
| 22Q1 (10) | 0.05 | -97.04 | -91.53 | -0.21 | 47.5 | -177.78 | -0.12 | -33.33 | -50.0 | 0.04 | 200.0 | 33.33 | -0.16 | -112.4 | -118.6 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.29 | 11.21 | 64.37 | -0.05 | -400.0 | -125.0 | 0.03 | 106.25 | -81.25 | 0.15 | 7.14 | 66.67 | 0.11 | 10.0 | 57.14 | 17.24 | 0 | -90.65 |
| 21Q4 (9) | 1.69 | 113.92 | 3480.0 | -0.4 | -73.91 | -205.26 | -0.09 | -1000.0 | -28.57 | -0.04 | -300.0 | -300.0 | 1.29 | 130.36 | 290.91 | 0.02 | -50.0 | -75.0 | 0 | 0 | 0 | 0.26 | -54.46 | -81.04 | -0.01 | -101.64 | 83.33 | -0.48 | -211.63 | -217.07 | 0.14 | 27.27 | 55.56 | 0.1 | 100.0 | 25.0 | 0.00 | -100.0 | 100.0 |
| 21Q3 (8) | 0.79 | 172.41 | 515.79 | -0.23 | -119.66 | 78.7 | 0.01 | 107.69 | 133.33 | -0.01 | 50.0 | -150.0 | 0.56 | -61.64 | 144.09 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 0.57 | -5.67 | 0 | 0.61 | 69.44 | 238.89 | 0.43 | -66.41 | 207.14 | 0.11 | 0.0 | 120.0 | 0.05 | -50.0 | 25.0 | 133.90 | 587.96 | 262.09 |
| 21Q2 (7) | 0.29 | -50.85 | 0 | 1.17 | 333.33 | 215.84 | -0.13 | -62.5 | -104.92 | -0.02 | -166.67 | 0 | 1.46 | 69.77 | 244.55 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 0.60 | 244.06 | 0 | 0.36 | 80.0 | 300.0 | 1.28 | 700.0 | 1322.22 | 0.11 | 22.22 | 450.0 | 0.1 | 42.86 | 0 | 19.46 | -89.44 | 0 |
| 21Q1 (6) | 0.59 | 1280.0 | 3050.0 | 0.27 | -28.95 | -76.32 | -0.08 | -14.29 | 0 | 0.03 | 400.0 | 0 | 0.86 | 160.61 | -23.21 | 0.01 | -87.5 | 0 | 0 | 0 | 0 | 0.17 | -87.17 | 0 | 0.2 | 433.33 | 433.33 | 0.16 | -60.98 | 500.0 | 0.09 | 0.0 | 350.0 | 0.07 | -12.5 | 0 | 184.38 | 2238.75 | 0 |
| 20Q4 (5) | -0.05 | 73.68 | 28.57 | 0.38 | 135.19 | 100.0 | -0.07 | -133.33 | 0 | -0.01 | -150.0 | 0.0 | 0.33 | 125.98 | 175.0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 1.36 | 0 | 0 | -0.06 | -133.33 | 0.0 | 0.41 | 192.86 | 472.73 | 0.09 | 80.0 | 350.0 | 0.08 | 100.0 | 0 | -8.62 | 89.56 | 0 |
| 20Q3 (4) | -0.19 | 0 | 0.0 | -1.08 | -6.93 | 0.0 | -0.03 | -101.14 | 0.0 | 0.02 | 0 | 0.0 | -1.27 | -25.74 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.18 | 200.0 | 0.0 | 0.14 | 55.56 | 0.0 | 0.05 | 150.0 | 0.0 | 0.04 | 0 | 0.0 | -82.61 | 0 | 0.0 |
| 20Q2 (3) | 0 | 100.0 | 0.0 | -1.01 | -188.6 | 0.0 | 2.64 | 0 | 0.0 | 0 | 0 | 0.0 | -1.01 | -190.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.18 | -200.0 | 0.0 | 0.09 | 325.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.02 | 71.43 | 0.0 | 1.14 | 500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 1.12 | 833.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.04 | 63.64 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.07 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
