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) | 3.97 | -8.31 | 2.14 | 0 | -2.85 | 0 | 0.18 | 0 | 6.11 | 111.42 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 2.85 | -33.1 | 2.48 | -28.32 | 0 | 0 | 0 | 0 | 160.08 | 29.03 |
| 2022 (9) | 4.33 | 0 | -1.44 | 0 | -2.67 | 0 | -1.14 | 0 | 2.89 | 0 | 0 | 0 | 0.02 | -33.33 | -0.00 | 0 | 4.26 | -13.59 | 3.46 | -17.22 | 0.03 | 0.0 | 0 | 0 | 124.07 | 0 |
| 2021 (8) | -1.74 | 0 | -0.79 | 0 | -0.53 | 0 | -1.59 | 0 | -2.53 | 0 | 0 | 0 | 0.03 | 0 | -0.00 | 0 | 4.93 | 79.27 | 4.18 | 80.17 | 0.03 | 0 | 0 | 0 | -41.33 | 0 |
| 2020 (7) | 4.0 | 0 | -0.26 | 0 | 0.25 | -95.24 | 1.84 | 0 | 3.74 | 0 | 0 | 0 | -0.05 | 0 | -0.00 | 0 | 2.75 | 13650.0 | 2.32 | 7633.33 | 0 | 0 | 0 | 0 | 172.41 | 0 |
| 2019 (6) | -5.0 | 0 | -0.02 | 0 | 5.25 | 0 | -0.21 | 0 | -5.02 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.02 | -94.12 | 0.03 | -87.5 | 0 | 0 | 0 | 0 | -16666.67 | 0 |
| 2018 (5) | -3.01 | 0 | 0 | 0 | -0.23 | 0 | -0.33 | 0 | -3.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.34 | -8.11 | 0.24 | -40.0 | 0 | 0 | 0 | 0 | -1254.17 | 0 |
| 2017 (4) | 4.17 | 0 | 0 | 0 | -1.22 | 0 | 0.25 | -66.67 | 4.17 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.37 | 12.12 | 0.4 | 73.91 | 0 | 0 | 0 | 0 | 1042.50 | 0 |
| 2016 (3) | -1.84 | 0 | 0.01 | 0 | 0.47 | -66.9 | 0.75 | 0 | -1.83 | 0 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | 0.33 | -68.57 | 0.23 | -78.1 | 0 | 0 | 0 | 0 | -800.00 | 0 |
| 2015 (2) | -1.57 | 0 | -0.01 | 0 | 1.42 | -34.86 | -0.09 | 0 | -1.58 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 1.05 | 0 | 1.05 | 0 | 0 | 0 | 0 | 0 | -149.52 | 0 |
| 2014 (1) | -1.19 | 0 | 0 | 0 | 2.18 | -63.42 | -0.13 | 0 | -1.19 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.2 | 0 | -0.1 | 0 | 0 | 0 | 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) | -1.42 | -464.1 | 37.99 | -1.72 | 5.49 | -8500.0 | 3.62 | 36100.0 | 86.6 | 0.05 | -87.8 | 113.16 | -3.14 | -119.58 | -35.93 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 3.13 | 31400.0 | 4571.43 | 2.5 | 8433.33 | 4266.67 | 0 | 0 | 0 | 0 | 0 | 0 | -56.80 | 0 | 0 |
| 24Q2 (19) | 0.39 | 124.53 | 155.71 | -1.82 | -1113.33 | -1554.55 | 0.01 | 0 | -98.96 | 0.41 | 925.0 | 215.38 | -1.43 | 17.82 | -76.54 | 0 | -100.0 | 0 | -0.04 | -300.0 | -100.0 | -0.00 | -100.0 | 0 | -0.01 | 83.33 | 0.0 | -0.03 | 40.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -1.59 | -118.62 | -0.63 | -0.15 | -106.58 | -1400.0 | 0 | 100.0 | -100.0 | 0.04 | -73.33 | -85.71 | -1.74 | -116.08 | -9.43 | 0.03 | 0 | 0 | 0.02 | 0 | 0 | 27.27 | 0 | 0 | -0.06 | -102.04 | -500.0 | -0.05 | -101.9 | -400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 8.54 | 472.93 | 596.51 | 2.28 | 11500.0 | 197.85 | -5.99 | -408.76 | -420.32 | 0.15 | 139.47 | 127.78 | 10.82 | 568.4 | 367.16 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 2.94 | 4300.0 | 9900.0 | 2.63 | 4483.33 | 26400.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 324.71 | 0 | 0 |
| 23Q3 (16) | -2.29 | -227.14 | -125.9 | -0.02 | 81.82 | -102.22 | 1.94 | 102.08 | 128.91 | -0.38 | -392.31 | 69.84 | -2.31 | -185.19 | -123.72 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.00 | 0 | 0 | -0.07 | -600.0 | -101.93 | -0.06 | 33.33 | -102.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -0.7 | 55.7 | -9.38 | -0.11 | -1000.0 | -266.67 | 0.96 | 317.39 | -18.64 | 0.13 | -53.57 | -67.5 | -0.81 | 49.06 | -20.9 | 0 | 0 | 0 | -0.02 | 0 | 0.0 | -0.00 | 0 | 0 | -0.01 | 0.0 | 90.0 | -0.09 | -800.0 | 35.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -1.58 | 8.14 | 26.51 | -0.01 | 99.57 | -200.0 | 0.23 | -87.7 | -76.77 | 0.28 | 151.85 | 7.69 | -1.59 | 60.74 | 25.7 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.00 | 0 | 0 | -0.01 | 66.67 | -101.3 | -0.01 | 0.0 | -101.41 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -1.72 | -119.46 | -141.55 | -2.33 | -358.89 | -206.58 | 1.87 | 127.87 | 173.62 | -0.54 | 57.14 | -208.0 | -4.05 | -141.58 | -219.82 | 0 | 0 | 0 | 0.02 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -100.83 | -101.39 | -0.01 | -100.34 | -100.52 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 8.84 | 1481.25 | 409.09 | 0.9 | 3100.0 | 3100.0 | -6.71 | -668.64 | -430.54 | -1.26 | -415.0 | -317.24 | 9.74 | 1553.73 | 437.02 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.00 | 0 | 0 | 3.62 | 3720.0 | 4625.0 | 2.9 | 2171.43 | 4933.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 303.78 | 0 | 0 |
| 22Q2 (11) | -0.64 | 70.23 | 90.95 | -0.03 | -400.0 | -50.0 | 1.18 | 19.19 | 11900.0 | 0.4 | 53.85 | 139.6 | -0.67 | 68.69 | 90.55 | 0 | 0 | 0 | -0.02 | -200.0 | 0 | 0.00 | 0 | 0 | -0.1 | -112.99 | -155.56 | -0.14 | -119.72 | -200.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -2.15 | -151.93 | -153.09 | 0.01 | 101.32 | -50.0 | 0.99 | 138.98 | 10000.0 | 0.26 | -48.0 | 115.66 | -2.14 | -163.31 | -152.58 | 0 | 0 | 0 | 0.02 | 0 | -50.0 | -0.00 | 0 | 0 | 0.77 | -64.35 | -71.05 | 0.71 | -63.21 | -67.28 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -298.61 | -239.93 | -260.73 |
| 21Q4 (9) | 4.14 | 244.76 | -32.46 | -0.76 | -2433.33 | -1366.67 | -2.54 | -225.12 | 1.55 | 0.5 | -13.79 | -51.92 | 3.38 | 216.96 | -45.4 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 2.16 | 2800.0 | -27.52 | 1.93 | 3316.67 | -22.8 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 213.40 | 0 | -12.97 |
| 21Q3 (8) | -2.86 | 59.55 | -2500.0 | -0.03 | -50.0 | 40.0 | 2.03 | 20400.0 | 109.28 | 0.58 | 157.43 | -59.15 | -2.89 | 59.24 | -1706.25 | 0 | 0 | 0 | -0.01 | 0 | 66.67 | -0.00 | 0 | 0 | -0.08 | -144.44 | 0.0 | -0.06 | -142.86 | 14.29 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -7.07 | -274.57 | -365.13 | -0.02 | -200.0 | 91.3 | -0.01 | 0.0 | -100.51 | -1.01 | 39.16 | -1022.22 | -7.09 | -274.2 | -305.14 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.00 | 0 | 0 | 0.18 | -93.23 | 325.0 | 0.14 | -93.55 | 333.33 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -4713.33 | -2637.05 | 0 |
| 21Q1 (6) | 4.05 | -33.93 | 910.0 | 0.02 | -66.67 | 150.0 | -0.01 | 99.61 | 90.0 | -1.66 | -259.62 | -219.23 | 4.07 | -34.25 | 853.7 | 0 | 0 | 0 | 0.04 | 0 | 0 | -0.00 | 0 | 0 | 2.66 | -10.74 | 4533.33 | 2.17 | -13.2 | 4440.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 185.78 | -24.23 | 0 |
| 20Q4 (5) | 6.13 | 5672.73 | 322.1 | 0.06 | 220.0 | 0 | -2.58 | -365.98 | -188.97 | 1.04 | -26.76 | 446.67 | 6.19 | 3968.75 | 324.28 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 2.98 | 3825.0 | 2583.33 | 2.5 | 3671.43 | 2877.78 | 0 | 0 | 0 | 0 | 0 | 0 | 245.20 | 0 | 0 |
| 20Q3 (4) | -0.11 | 92.76 | 0.0 | -0.05 | 78.26 | 0.0 | 0.97 | -50.26 | 0.0 | 1.42 | 1677.78 | 0.0 | -0.16 | 90.86 | 0.0 | 0 | 0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.07 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -1.52 | -204.0 | 0.0 | -0.23 | -475.0 | 0.0 | 1.95 | 2050.0 | 0.0 | -0.09 | 82.69 | 0.0 | -1.75 | -224.07 | 0.0 | 0 | 0 | 0.0 | -0.03 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.08 | -33.33 | 0.0 | -0.06 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.5 | 81.88 | 0.0 | -0.04 | 0 | 0.0 | -0.1 | -103.45 | 0.0 | -0.52 | -73.33 | 0.0 | -0.54 | 80.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 50.0 | 0.0 | -0.05 | 44.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -2.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.9 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -2.76 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
