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) | 21.69 | 0 | -0.09 | 0 | -21.55 | 0 | 0.01 | 0 | 21.6 | 0 | 0.06 | -50.0 | -0.01 | 0 | 0.04 | -43.82 | 6.01 | -18.34 | 3.18 | -44.98 | 0.38 | 11.76 | 0.01 | 0.0 | 607.56 | 0 |
| 2022 (9) | -16.29 | 0 | -0.13 | 0 | 16.16 | 3266.67 | 0 | 0 | -16.42 | 0 | 0.12 | 100.0 | -0.01 | 0 | 0.08 | 90.37 | 7.36 | 38.09 | 5.78 | 36.64 | 0.34 | 9.68 | 0.01 | -50.0 | -265.74 | 0 |
| 2021 (8) | -0.51 | 0 | -0.07 | 0 | 0.48 | -83.33 | 0 | 0 | -0.58 | 0 | 0.06 | -50.0 | 0 | 0 | 0.04 | -64.12 | 5.33 | 113.2 | 4.23 | 112.56 | 0.31 | 3.33 | 0.02 | 100.0 | -11.18 | 0 |
| 2020 (7) | -2.24 | 0 | -0.14 | 0 | 2.88 | 0 | 0 | 0 | -2.38 | 0 | 0.12 | 100.0 | -0.01 | 0 | 0.12 | 68.34 | 2.5 | 32.98 | 1.99 | 55.47 | 0.3 | 11.11 | 0.01 | 0.0 | -97.39 | 0 |
| 2019 (6) | 12.33 | 0 | -0.08 | 0 | -11.17 | 0 | 0 | 0 | 12.25 | 0 | 0.06 | 50.0 | 0 | 0 | 0.07 | 48.83 | 1.88 | -40.32 | 1.28 | -38.16 | 0.27 | 1250.0 | 0.01 | 0.0 | 790.38 | 0 |
| 2018 (5) | -11.67 | 0 | -0.07 | 0 | 12.06 | 0 | -0.09 | 0 | -11.74 | 0 | 0.04 | 300.0 | -0.01 | 0 | 0.05 | 191.38 | 3.15 | 74.03 | 2.07 | 31.85 | 0.02 | 0.0 | 0.01 | 0 | -555.71 | 0 |
| 2017 (4) | 4.84 | -20.66 | 0.36 | 0 | -7.84 | 0 | -0.05 | 0 | 5.2 | -14.05 | 0.01 | 0.0 | 0.38 | 0 | 0.02 | 29.24 | 1.81 | 4.02 | 1.57 | 17.16 | 0.02 | 0.0 | 0 | 0 | 304.40 | -32.13 |
| 2016 (3) | 6.1 | 0 | -0.05 | 0 | -3.52 | 0 | -0.01 | 0 | 6.05 | 0 | 0.01 | -66.67 | -0.03 | 0 | 0.01 | -76.8 | 1.74 | -8.42 | 1.34 | -4.29 | 0.02 | 0.0 | 0 | 0 | 448.53 | 0 |
| 2015 (2) | -11.47 | 0 | -0.06 | 0 | 11.98 | 270.9 | 0.08 | -20.0 | -11.53 | 0 | 0.03 | 50.0 | -0.02 | 0 | 0.05 | 14.88 | 1.9 | 41.79 | 1.4 | 30.84 | 0.02 | 0.0 | 0 | 0 | -807.75 | 0 |
| 2014 (1) | -3.22 | 0 | -0.02 | 0 | 3.23 | 533.33 | 0.1 | 100.0 | -3.24 | 0 | 0.02 | 100.0 | -0.01 | 0 | 0.05 | 39.98 | 1.34 | 211.63 | 1.07 | 167.5 | 0.02 | 0.0 | 0 | 0 | -295.41 | 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) | 1.02 | -47.96 | -79.6 | -0.01 | 88.89 | 66.67 | -0.13 | 96.65 | 97.26 | 0.04 | 500.0 | -42.86 | 1.01 | -45.99 | -79.68 | 0.01 | -88.89 | -50.0 | 0 | 0 | 100.0 | 0.03 | -89.38 | -45.79 | 1.65 | 13.01 | -12.7 | 1.09 | -20.44 | 0.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 85.00 | -35.82 | -79.77 |
| 24Q2 (19) | 1.96 | -72.97 | -53.33 | -0.09 | -50.0 | -125.0 | -3.88 | 32.64 | -13.12 | -0.01 | 0.0 | 0 | 1.87 | -73.99 | -55.05 | 0.09 | 200.0 | 200.0 | 0 | 100.0 | 0 | 0.29 | 145.4 | 237.39 | 1.46 | 71.76 | 1.39 | 1.37 | 92.96 | 59.3 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 132.43 | -85.2 | -69.73 |
| 24Q1 (18) | 7.25 | -55.95 | 282.16 | -0.06 | -700.0 | -100.0 | -5.76 | 65.24 | -280.56 | -0.01 | 83.33 | -200.0 | 7.19 | -56.34 | 279.3 | 0.03 | 200.0 | 0 | -0.02 | -200.0 | 0.0 | 0.12 | 246.77 | 0 | 0.85 | -54.05 | 2.41 | 0.71 | -6.58 | 51.06 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 895.06 | -53.23 | 225.94 |
| 23Q4 (17) | 16.46 | 229.2 | 540.11 | 0.01 | 133.33 | -50.0 | -16.57 | -249.58 | -671.38 | -0.06 | -185.71 | -50.0 | 16.47 | 231.39 | 542.74 | 0.01 | -50.0 | 0.0 | 0.02 | 300.0 | 0.0 | 0.03 | -40.0 | 26.91 | 1.85 | -2.12 | 9.47 | 0.76 | -30.28 | -45.32 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 1913.95 | 355.52 | 857.39 |
| 23Q3 (16) | 5.0 | 19.05 | 376.24 | -0.03 | 25.0 | -50.0 | -4.74 | -38.19 | -2254.55 | 0.07 | 0 | 75.0 | 4.97 | 19.47 | 371.58 | 0.02 | -33.33 | 0.0 | -0.01 | 0 | 0 | 0.06 | -33.92 | 10.17 | 1.89 | 31.25 | -11.27 | 1.09 | 26.74 | -31.45 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 420.17 | -3.96 | 489.99 |
| 23Q2 (15) | 4.2 | 205.53 | 160.26 | -0.04 | -33.33 | 55.56 | -3.43 | -207.52 | -152.69 | 0 | -100.0 | 0 | 4.16 | 203.74 | 158.92 | 0.03 | 0 | -62.5 | 0 | 100.0 | 0 | 0.09 | 0 | -59.85 | 1.44 | 73.49 | -28.0 | 0.86 | 82.98 | -40.69 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 437.50 | 161.56 | 196.66 |
| 23Q1 (14) | -3.98 | -6.42 | -5.85 | -0.03 | -250.0 | 25.0 | 3.19 | 10.0 | -51.15 | 0.01 | 125.0 | 0 | -4.01 | -7.8 | -5.53 | 0 | -100.0 | -100.0 | -0.02 | -200.0 | 33.33 | -0.00 | -100.0 | -100.0 | 0.83 | -50.89 | -45.75 | 0.47 | -66.19 | -65.19 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -710.71 | -181.25 | -170.3 |
| 22Q4 (13) | -3.74 | -106.63 | 0.27 | 0.02 | 200.0 | 0.0 | 2.9 | 1218.18 | 297.26 | -0.04 | -200.0 | -100.0 | -3.72 | -103.28 | 0.27 | 0.01 | -50.0 | 0 | 0.02 | 0 | 0.0 | 0.03 | -47.92 | 0 | 1.69 | -20.66 | 7.64 | 1.39 | -12.58 | 2.96 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -252.70 | -134.55 | 3.64 |
| 22Q3 (12) | -1.81 | 74.03 | -225.69 | -0.02 | 77.78 | 0 | 0.22 | -96.62 | 119.64 | 0.04 | 0 | 100.0 | -1.83 | 74.08 | -227.08 | 0.02 | -75.0 | 0 | 0 | 0 | 0 | 0.05 | -75.92 | 0 | 2.13 | 6.5 | 47.92 | 1.59 | 9.66 | 47.22 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -107.74 | 76.2 | -186.79 |
| 22Q2 (11) | -6.97 | -85.37 | -459.28 | -0.09 | -125.0 | -800.0 | 6.51 | -0.31 | 496.95 | 0 | 0 | 0 | -7.06 | -85.79 | -465.8 | 0.08 | 700.0 | 700.0 | 0 | 100.0 | 0 | 0.21 | 665.73 | 698.51 | 2.0 | 30.72 | 33.33 | 1.45 | 7.41 | 27.19 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | -452.60 | -72.13 | -384.62 |
| 22Q1 (10) | -3.76 | -0.27 | -2585.71 | -0.04 | -300.0 | 50.0 | 6.53 | 794.52 | 159.13 | 0 | 100.0 | 0 | -3.8 | -1.88 | -1627.27 | 0.01 | 0 | -80.0 | -0.03 | -250.0 | -50.0 | 0.03 | 0 | -80.48 | 1.53 | -2.55 | 86.59 | 1.35 | 0.0 | 104.55 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -262.94 | -0.27 | -1289.81 |
| 21Q4 (9) | -3.75 | -360.42 | -6150.0 | 0.02 | 0 | 140.0 | 0.73 | 165.18 | 214.06 | -0.02 | -200.0 | -100.0 | -3.73 | -359.03 | -3290.91 | 0 | 0 | -100.0 | 0.02 | 0 | 0 | -0.00 | 0 | -100.0 | 1.57 | 9.03 | 166.1 | 1.35 | 25.0 | 206.82 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -262.24 | -311.25 | -2129.02 |
| 21Q3 (8) | 1.44 | -25.77 | 127.75 | 0 | 100.0 | 100.0 | -1.12 | 31.71 | -117.72 | 0.02 | 0 | 100.0 | 1.44 | -25.39 | 127.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.44 | -4.0 | 414.29 | 1.08 | -5.26 | 315.38 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 124.14 | -21.93 | 108.13 |
| 21Q2 (7) | 1.94 | 1485.71 | -45.81 | -0.01 | 87.5 | 0 | -1.64 | -165.08 | 58.9 | 0 | 0 | 0 | 1.93 | 977.27 | -46.09 | 0.01 | -80.0 | 0 | 0 | 100.0 | 0 | 0.03 | -81.28 | 0 | 1.5 | 82.93 | 37.61 | 1.14 | 72.73 | 48.05 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 159.02 | 940.52 | -62.24 |
| 21Q1 (6) | -0.14 | -133.33 | 75.86 | -0.08 | -60.0 | -14.29 | 2.52 | 493.75 | 111.76 | 0 | 100.0 | 0 | -0.22 | -100.0 | 66.15 | 0.05 | 0.0 | -16.67 | -0.02 | 0 | -100.0 | 0.14 | -13.79 | -52.49 | 0.82 | 38.98 | 51.85 | 0.66 | 50.0 | 26.92 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | -18.92 | -60.81 | 80.75 |
| 20Q4 (5) | -0.06 | 98.84 | -101.38 | -0.05 | -150.0 | -400.0 | -0.64 | -110.13 | 80.55 | -0.01 | -200.0 | 50.0 | -0.11 | 97.89 | -102.53 | 0.05 | 400.0 | 150.0 | 0 | 0 | -100.0 | 0.17 | 395.87 | 76.97 | 0.59 | 110.71 | 145.83 | 0.44 | 69.23 | 300.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | -11.76 | 99.23 | -100.49 |
| 20Q3 (4) | -5.19 | -244.97 | 0.0 | -0.02 | 0 | 0.0 | 6.32 | 258.4 | 0.0 | 0.01 | 0 | 0.0 | -5.21 | -245.53 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0.28 | -74.31 | 0.0 | 0.26 | -66.23 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1526.47 | -462.43 | 0.0 |
| 20Q2 (3) | 3.58 | 717.24 | 0.0 | 0 | 100.0 | 0.0 | -3.99 | -435.29 | 0.0 | 0 | 0 | 0.0 | 3.58 | 650.77 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.09 | 101.85 | 0.0 | 0.77 | 48.08 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 421.18 | 528.44 | 0.0 |
| 20Q1 (2) | -0.58 | -113.33 | 0.0 | -0.07 | -600.0 | 0.0 | 1.19 | 136.17 | 0.0 | 0 | 100.0 | 0.0 | -0.65 | -114.98 | 0.0 | 0.06 | 200.0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.30 | 221.14 | 0.0 | 0.54 | 125.0 | 0.0 | 0.52 | 372.73 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | -98.31 | -104.07 | 0.0 |
| 19Q4 (1) | 4.35 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -3.29 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 4.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2416.67 | 0.0 | 0.0 |
