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) | 0.4 | 0 | 0.29 | -73.15 | -0.71 | 0 | 0.34 | 0 | 0.69 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.12 | -75.0 | 0.28 | 21.74 | 0.25 | -3.85 | 0.02 | 0.0 | 72.73 | 0 |
| 2022 (9) | -4.66 | 0 | 1.08 | 31.71 | 3.26 | 0 | -0.01 | 0 | -3.58 | 0 | 0.01 | -50.0 | 0 | 0 | 0.10 | -54.71 | 0.48 | 118.18 | 0.23 | -48.89 | 0.26 | 4.0 | 0.02 | 100.0 | -913.73 | 0 |
| 2021 (8) | 0.15 | -81.93 | 0.82 | 0 | -0.75 | 0 | -0.01 | 0 | 0.97 | 410.53 | 0.02 | 100.0 | 0 | 0 | 0.22 | 81.17 | 0.22 | -51.11 | 0.45 | -11.76 | 0.25 | -3.85 | 0.01 | -66.67 | 21.13 | -79.64 |
| 2020 (7) | 0.83 | -3.49 | -0.64 | 0 | -1.02 | 0 | 0 | 0 | 0.19 | -77.91 | 0.01 | -90.0 | 0 | 0 | 0.12 | -84.95 | 0.45 | -56.31 | 0.51 | -45.74 | 0.26 | -7.14 | 0.03 | 0.0 | 103.75 | 50.8 |
| 2019 (6) | 0.86 | 1.18 | 0 | 0 | -1.17 | 0 | 0.03 | 0 | 0.86 | 0 | 0.1 | -41.18 | 0 | 0 | 0.79 | -40.66 | 1.03 | -14.17 | 0.94 | -13.76 | 0.28 | 100.0 | 0.03 | -50.0 | 68.80 | 4.41 |
| 2018 (5) | 0.85 | -78.09 | -1.48 | 0 | -0.77 | 0 | 0 | 0 | -0.63 | 0 | 0.17 | 240.0 | 0 | 0 | 1.34 | 239.2 | 1.2 | 26.32 | 1.09 | 49.32 | 0.14 | 0.0 | 0.06 | -14.29 | 65.89 | -84.04 |
| 2017 (4) | 3.88 | 77.98 | -0.3 | 0 | -0.77 | 0 | 0.07 | 0 | 3.58 | 29.24 | 0.05 | 0 | 0 | 0 | 0.39 | 0 | 0.95 | 28.38 | 0.73 | -10.98 | 0.14 | 0.0 | 0.07 | -12.5 | 412.77 | 96.92 |
| 2016 (3) | 2.18 | 395.45 | 0.59 | -19.18 | -1.64 | 0 | -0.06 | 0 | 2.77 | 136.75 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.74 | -9.76 | 0.82 | 17.14 | 0.14 | 55.56 | 0.08 | -20.0 | 209.62 | 323.99 |
| 2015 (2) | 0.44 | 0 | 0.73 | 204.17 | -0.64 | 0 | 0.16 | 0 | 1.17 | 11600.0 | 0.01 | -50.0 | 0 | 0 | 0.10 | -49.9 | 0.82 | 90.7 | 0.7 | -13.58 | 0.09 | -10.0 | 0.1 | 11.11 | 49.44 | 0 |
| 2014 (1) | -0.23 | 0 | 0.24 | 0 | -0.64 | 0 | -0.01 | 0 | 0.01 | 0 | 0.02 | -99.12 | -0.03 | 0 | 0.19 | -99.07 | 0.43 | -57.43 | 0.81 | -1.22 | 0.1 | 66.67 | 0.09 | 80.0 | -23.00 | 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) | -0.06 | -126.09 | 66.67 | 0.26 | 192.86 | 1200.0 | -0.65 | -340.74 | -400.0 | 1.47 | 2200.0 | 1737.5 | 0.2 | 500.0 | 225.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.51 | 33.77 | -168.42 | -0.48 | 0.0 | -300.0 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.23 | -62.9 | -32.35 | -0.28 | -1300.0 | -275.0 | 0.27 | 134.18 | 107.69 | -0.07 | -240.0 | -187.5 | -0.05 | -108.33 | -110.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.77 | -670.0 | -552.94 | -0.48 | 0 | -536.36 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 0.62 | 416.67 | 416.67 | -0.02 | -128.57 | -166.67 | -0.79 | -146.88 | -97.5 | 0.05 | 162.5 | 0.0 | 0.6 | 215.79 | 300.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0 | -0.1 | 67.74 | -122.22 | 0 | 100.0 | -100.0 | 0.04 | -33.33 | -33.33 | 0 | 0 | -100.0 | 1550.00 | 0 | 6875.0 |
| 23Q4 (17) | 0.12 | 166.67 | 271.43 | 0.07 | 250.0 | 136.84 | -0.32 | -146.15 | -239.13 | -0.08 | -200.0 | -200.0 | 0.19 | 218.75 | 173.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.31 | -63.16 | -206.9 | -0.17 | -41.67 | -165.38 | 0.06 | 0.0 | -14.29 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | -0.18 | -152.94 | 91.13 | 0.02 | -87.5 | -97.85 | -0.13 | -200.0 | -106.84 | 0.08 | 0.0 | 0 | -0.16 | -132.0 | 85.45 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.19 | -211.76 | -171.43 | -0.12 | -209.09 | -33.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 23Q2 (15) | 0.34 | 183.33 | 122.08 | 0.16 | 433.33 | -60.0 | 0.13 | 132.5 | -88.7 | 0.08 | 60.0 | 214.29 | 0.5 | 233.33 | 143.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.17 | -62.22 | 240.0 | 0.11 | -76.6 | 283.33 | 0.06 | 0.0 | -14.29 | 0 | -100.0 | -100.0 | 200.00 | 800.0 | 102.6 |
| 23Q1 (14) | 0.12 | 271.43 | 111.65 | 0.03 | 115.79 | 150.0 | -0.4 | -273.91 | -1233.33 | 0.05 | -37.5 | 600.0 | 0.15 | 157.69 | 113.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.45 | 55.17 | 114.29 | 0.47 | 80.77 | 291.67 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0 | 22.22 | 207.94 | 103.88 |
| 22Q4 (13) | -0.07 | 96.55 | -106.14 | -0.19 | -120.43 | -416.67 | 0.23 | -87.89 | 134.33 | 0.08 | 0 | 214.29 | -0.26 | 76.36 | -121.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.29 | 514.29 | 1066.67 | 0.26 | 388.89 | 160.0 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | 0 | -20.59 | 0 | -102.89 |
| 22Q3 (12) | -2.03 | -31.82 | -314.29 | 0.93 | 132.5 | 190.62 | 1.9 | 65.22 | 6433.33 | 0 | 100.0 | -100.0 | -1.1 | 3.51 | -547.06 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.07 | -240.0 | -143.75 | -0.09 | -50.0 | -175.0 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (11) | -1.54 | -49.51 | -294.87 | 0.4 | 766.67 | 48.15 | 1.15 | 3933.33 | 3933.33 | -0.07 | -600.0 | 0.0 | -1.14 | -4.59 | -850.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.52 | 0 | 0 | 0.05 | -76.19 | -77.27 | -0.06 | -150.0 | -126.09 | 0.07 | 16.67 | 16.67 | 0.01 | 0 | 0 | -7700.00 | -1245.63 | -5625.64 |
| 22Q1 (10) | -1.03 | -190.35 | -930.0 | -0.06 | -200.0 | -135.29 | -0.03 | 95.52 | 0.0 | -0.01 | 85.71 | -110.0 | -1.09 | -190.83 | -1657.14 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.21 | 800.0 | 275.0 | 0.12 | 20.0 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -572.22 | -180.31 | -243.33 |
| 21Q4 (9) | 1.14 | 332.65 | 442.86 | 0.06 | -81.25 | 114.29 | -0.67 | -2133.33 | -2133.33 | -0.07 | -333.33 | 0 | 1.2 | 805.88 | 671.43 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.66 | 0 | 0 | -0.03 | -118.75 | -112.5 | 0.1 | -16.67 | -50.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 712.50 | 361.73 | 782.14 |
| 21Q3 (8) | -0.49 | -25.64 | -4800.0 | 0.32 | 18.52 | -54.93 | -0.03 | 0.0 | 96.77 | 0.03 | 142.86 | 200.0 | -0.17 | -41.67 | -124.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | -27.27 | 33.33 | 0.12 | -47.83 | -36.84 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | -272.22 | -102.42 | -6977.78 |
| 21Q2 (7) | -0.39 | -290.0 | -262.5 | 0.27 | 58.82 | 2800.0 | -0.03 | 0.0 | 0.0 | -0.07 | -170.0 | -600.0 | -0.12 | -271.43 | -152.17 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 283.33 | 100.0 | 0.23 | 0 | 0.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | -100.0 | -134.48 | 19.31 | -273.71 |
| 21Q1 (6) | -0.1 | -147.62 | -125.0 | 0.17 | 140.48 | 118.48 | -0.03 | 0.0 | 0.0 | 0.1 | 0 | 1100.0 | 0.07 | 133.33 | 113.46 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.12 | -150.0 | -500.0 | 0 | -100.0 | 100.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | -100.0 | -166.67 | -306.35 | 0 |
| 20Q4 (5) | 0.21 | 2200.0 | 110.0 | -0.42 | -159.15 | -118.75 | -0.03 | 96.77 | 0.0 | 0 | -100.0 | -100.0 | -0.21 | -130.0 | -108.97 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.24 | 100.0 | -41.46 | 0.2 | 5.26 | -41.18 | 0.06 | 0.0 | -14.29 | 0 | -100.0 | -100.0 | 80.77 | 2200.0 | 239.23 |
| 20Q3 (4) | -0.01 | -104.17 | 0.0 | 0.71 | 7200.0 | 0.0 | -0.93 | -3000.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.7 | 204.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.12 | 9.09 | 0.0 | 0.19 | -17.39 | 0.0 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | -3.85 | -104.97 | 0.0 |
| 20Q2 (3) | 0.24 | -40.0 | 0.0 | -0.01 | 98.91 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.23 | 144.23 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.11 | 650.0 | 0.0 | 0.23 | 291.67 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 77.42 | 0 | 0.0 |
| 20Q1 (2) | 0.4 | 300.0 | 0.0 | -0.92 | -141.07 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.52 | -122.22 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.62 | 153.42 | 0.0 | -0.02 | -104.88 | 0.0 | -0.12 | -135.29 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.1 | 0.0 | 0.0 | 2.24 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 23.81 | 0.0 | 0.0 |
