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) | 2.64 | 1.54 | -0.63 | 0 | 1.24 | 0 | -0.05 | 0 | 2.01 | 26.42 | 0.37 | 0.0 | 0 | 0 | 3.45 | 24.65 | 1.35 | -17.68 | 1.28 | -30.43 | 0.44 | 25.71 | 0 | 0 | 153.49 | 29.28 |
| 2022 (9) | 2.6 | 26.21 | -1.01 | 0 | -0.37 | 0 | 0 | 0 | 1.59 | 20.45 | 0.37 | 15.62 | 0 | 0 | 2.77 | 7.14 | 1.64 | 4.46 | 1.84 | 47.2 | 0.35 | 75.0 | 0 | 0 | 118.72 | -16.43 |
| 2021 (8) | 2.06 | 35.53 | -0.74 | 0 | -2.69 | 0 | 0 | 0 | 1.32 | 0 | 0.32 | -20.0 | 0 | 0 | 2.59 | -22.78 | 1.57 | 14.6 | 1.25 | 12.61 | 0.2 | -13.04 | 0 | 0 | 142.07 | 25.25 |
| 2020 (7) | 1.52 | -28.97 | -5.7 | 0 | 3.56 | 259.6 | -0.13 | 0 | -4.18 | 0 | 0.4 | 2.56 | 0 | 0 | 3.35 | 33.23 | 1.37 | -34.76 | 1.11 | -40.32 | 0.23 | -8.0 | 0 | 0 | 113.43 | 11.84 |
| 2019 (6) | 2.14 | 0 | -1.31 | 0 | 0.99 | -67.22 | 0.15 | 0 | 0.83 | 0 | 0.39 | -40.0 | 0 | 0 | 2.51 | -64.56 | 2.1 | 200.0 | 1.86 | 116.28 | 0.25 | 19.05 | 0 | 0 | 101.42 | 0 |
| 2018 (5) | -1.34 | 0 | -1.61 | 0 | 3.02 | 15000.0 | -0.18 | 0 | -2.95 | 0 | 0.65 | 75.68 | 0 | 0 | 7.10 | 57.07 | 0.7 | 89.19 | 0.86 | 177.42 | 0.21 | 31.25 | 0 | 0 | -125.23 | 0 |
| 2017 (4) | 0.8 | -87.86 | -0.79 | 0 | 0.02 | 0 | 0.09 | -86.15 | 0.01 | -99.84 | 0.37 | 48.0 | 0 | 0 | 4.52 | 40.41 | 0.37 | 48.0 | 0.31 | 416.67 | 0.16 | 6.67 | 0 | 0 | 170.21 | -94.58 |
| 2016 (3) | 6.59 | 0 | -0.15 | 0 | -2.1 | 0 | 0.65 | 0 | 6.44 | 1433.33 | 0.25 | -83.77 | 0 | 0 | 3.22 | -76.1 | 0.25 | 733.33 | 0.06 | -97.97 | 0.15 | -66.67 | 0 | 0 | 3138.10 | 0 |
| 2015 (2) | -8.52 | 0 | 8.94 | 0 | -1.61 | 0 | -1.85 | 0 | 0.42 | 0 | 1.54 | 470.37 | 0 | 0 | 13.46 | 363.68 | 0.03 | -95.0 | 2.95 | 298.65 | 0.45 | -47.67 | 0 | 0 | -250.59 | 0 |
| 2014 (1) | -1.13 | 0 | -0.12 | 0 | 0.52 | -13.33 | 0.08 | 300.0 | -1.25 | 0 | 0.27 | 68.75 | 0 | 0 | 2.90 | -16.35 | 0.6 | 0 | 0.74 | 0 | 0.86 | -17.31 | 0 | 0 | -70.62 | 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) | 0.61 | 334.62 | -71.76 | 2.1 | 136.4 | 144.19 | -2.15 | -816.67 | -62.88 | 0.01 | 125.0 | 0 | 2.71 | 144.94 | -10.26 | 0.01 | -90.91 | 0 | 0 | 0 | 0 | 0.65 | -90.37 | 0 | -0.01 | -105.0 | -112.5 | 0.05 | -83.33 | -86.49 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 381.25 | 701.2 | -15.28 |
| 24Q2 (19) | -0.26 | -122.41 | -128.89 | -5.77 | -293.62 | -28950.0 | 0.3 | -83.78 | -85.51 | -0.04 | -300.0 | 76.47 | -6.03 | -245.65 | -755.43 | 0.11 | 0 | -35.29 | 0 | 0 | 0 | 6.79 | 0 | 86.53 | 0.2 | 11.11 | -76.47 | 0.3 | -37.5 | -60.53 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -63.41 | -132.25 | -161.3 |
| 24Q1 (18) | 1.16 | 336.73 | 1833.33 | 2.98 | 383.81 | 734.04 | 1.85 | 0 | 270.0 | -0.01 | 0.0 | -107.69 | 4.14 | 368.83 | 1109.76 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.18 | -43.75 | 80.0 | 0.48 | 0 | 242.86 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 196.61 | 144.14 | 719.21 |
| 23Q4 (17) | -0.49 | -122.69 | 33.78 | -1.05 | -222.09 | -1212.5 | 0 | 100.0 | -100.0 | -0.01 | 0 | 0.0 | -1.54 | -150.99 | -87.8 | 0.14 | 0 | 7.69 | 0 | 0 | 0 | 6.45 | 0 | 24.57 | 0.32 | 300.0 | 0.0 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -445.45 | -198.99 | -44.47 |
| 23Q3 (16) | 2.16 | 140.0 | 233.33 | 0.86 | 4200.0 | 124.43 | -1.32 | -163.77 | -188.0 | 0 | 100.0 | -100.0 | 3.02 | 228.26 | 158.75 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.08 | -90.59 | -46.67 | 0.37 | -51.32 | -13.95 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 450.00 | 335.0 | 244.44 |
| 23Q2 (15) | 0.9 | 1400.0 | -83.21 | 0.02 | 104.26 | -99.35 | 2.07 | 314.0 | 140.19 | -0.17 | -230.77 | -41.67 | 0.92 | 324.39 | -89.11 | 0.17 | 142.86 | 70.0 | 0 | 0 | 0 | 3.64 | -19.39 | -39.21 | 0.85 | 750.0 | 553.85 | 0.76 | 442.86 | 347.06 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 103.45 | 331.03 | -94.98 |
| 23Q1 (14) | 0.06 | 108.11 | 115.0 | -0.47 | -487.5 | 4.08 | 0.5 | -83.05 | 47.06 | 0.13 | 1400.0 | 18.18 | -0.41 | 50.0 | 53.93 | 0.07 | -46.15 | -22.22 | 0 | 0 | 0 | 4.52 | -12.8 | 265.3 | 0.1 | -68.75 | -90.29 | 0.14 | 0.0 | -87.16 | 0.11 | 10.0 | 57.14 | 0 | 0 | 0 | 24.00 | 107.78 | 169.6 |
| 22Q4 (13) | -0.74 | 54.32 | 11.9 | -0.08 | 97.73 | 88.89 | 2.95 | 96.67 | 120.15 | -0.01 | -150.0 | 0.0 | -0.82 | 84.05 | 47.44 | 0.13 | 160.0 | -40.91 | 0 | 0 | 0 | 5.18 | 96.81 | -57.62 | 0.32 | 113.33 | 166.67 | 0.14 | -67.44 | 0.0 | 0.1 | 11.11 | 100.0 | 0 | 0 | 0 | -308.33 | 1.03 | 30.26 |
| 22Q3 (12) | -1.62 | -130.22 | -26.56 | -3.52 | -213.92 | -2170.59 | 1.5 | 129.13 | 475.0 | 0.02 | 116.67 | -33.33 | -5.14 | -160.83 | -363.06 | 0.05 | -50.0 | -16.67 | 0 | 0 | 0 | 2.63 | -56.05 | -9.65 | 0.15 | 15.38 | -28.57 | 0.43 | 152.94 | 126.32 | 0.09 | 0.0 | 80.0 | 0 | 0 | 0 | -311.54 | -115.11 | 41.59 |
| 22Q2 (11) | 5.36 | 1440.0 | 34.67 | 3.09 | 730.61 | 3962.5 | -5.15 | -1614.71 | -36.6 | -0.12 | -209.09 | 0 | 8.45 | 1049.44 | 116.67 | 0.1 | 11.11 | 900.0 | 0 | 0 | 0 | 5.99 | 384.36 | 3959.88 | 0.13 | -87.38 | -86.6 | 0.17 | -84.4 | -75.36 | 0.09 | 28.57 | 80.0 | 0 | 0 | 0 | 2061.54 | 6078.46 | 283.3 |
| 22Q1 (10) | -0.4 | 52.38 | -290.48 | -0.49 | 31.94 | -345.45 | 0.34 | -74.63 | 126.67 | 0.11 | 1200.0 | 650.0 | -0.89 | 42.95 | -990.0 | 0.09 | -59.09 | 200.0 | 0 | 0 | 0 | 1.24 | -89.89 | -28.71 | 1.03 | 758.33 | 281.48 | 1.09 | 678.57 | 373.91 | 0.07 | 40.0 | 40.0 | 0 | 0 | 0 | -34.48 | 92.2 | -145.98 |
| 21Q4 (9) | -0.84 | 34.38 | -50.0 | -0.72 | -523.53 | -278.95 | 1.34 | 435.0 | 235.0 | -0.01 | -133.33 | -125.0 | -1.56 | -40.54 | -108.0 | 0.22 | 266.67 | 120.0 | 0 | 0 | 0 | 12.22 | 319.63 | 107.78 | 0.12 | -42.86 | 0.0 | 0.14 | -26.32 | 7.69 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -442.11 | 17.11 | -50.0 |
| 21Q3 (8) | -1.28 | -132.16 | -125.86 | 0.17 | 312.5 | 103.24 | -0.4 | 89.39 | -185.11 | 0.03 | 0 | 123.08 | -1.11 | -128.46 | -282.76 | 0.06 | 500.0 | 100.0 | 0 | 0 | 0 | 2.91 | 1874.76 | 87.38 | 0.21 | -78.35 | 90.91 | 0.19 | -72.46 | 58.33 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -533.33 | -199.16 | -119.39 |
| 21Q2 (7) | 3.98 | 1795.24 | 3161.54 | -0.08 | 27.27 | 33.33 | -3.77 | -2613.33 | -854.0 | 0 | 100.0 | -100.0 | 3.9 | 3800.0 | 1660.0 | 0.01 | -66.67 | -90.91 | 0 | 0 | 0 | 0.15 | -91.49 | -91.69 | 0.97 | 259.26 | 2.11 | 0.69 | 200.0 | 2.99 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 537.84 | 617.12 | 3120.17 |
| 21Q1 (6) | 0.21 | 137.5 | 107.66 | -0.11 | 42.11 | 26.67 | 0.15 | -62.5 | -93.15 | -0.02 | -150.0 | 84.62 | 0.1 | 113.33 | 103.46 | 0.03 | -70.0 | -80.0 | 0 | 0 | 0 | 1.73 | -70.52 | -75.61 | 0.27 | 125.0 | 42.11 | 0.23 | 76.92 | 21.05 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 75.00 | 125.45 | 106.84 |
| 20Q4 (5) | -0.56 | -111.31 | 54.84 | -0.19 | 96.37 | -1800.0 | 0.4 | -14.89 | -33.33 | 0.04 | 130.77 | -55.56 | -0.75 | -158.62 | 40.0 | 0.1 | 233.33 | 66.67 | 0 | 0 | 0 | 5.88 | 278.43 | 201.96 | 0.12 | 9.09 | -67.57 | 0.13 | 8.33 | -60.61 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -294.74 | -110.72 | 7.3 |
| 20Q3 (4) | 4.95 | 3907.69 | 0.0 | -5.24 | -4266.67 | 0.0 | 0.47 | -6.0 | 0.0 | -0.13 | -262.5 | 0.0 | -0.29 | -16.0 | 0.0 | 0.03 | -72.73 | 0.0 | 0 | 0 | 0.0 | 1.55 | -12.39 | 0.0 | 0.11 | -88.42 | 0.0 | 0.12 | -82.09 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2750.00 | 15542.31 | 0.0 |
| 20Q2 (3) | -0.13 | 95.26 | 0.0 | -0.12 | 20.0 | 0.0 | 0.5 | -77.17 | 0.0 | 0.08 | 161.54 | 0.0 | -0.25 | 91.35 | 0.0 | 0.11 | -26.67 | 0.0 | 0 | 0 | 0.0 | 1.77 | -75.04 | 0.0 | 0.95 | 400.0 | 0.0 | 0.67 | 252.63 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -17.81 | 98.38 | 0.0 |
| 20Q1 (2) | -2.74 | -120.97 | 0.0 | -0.15 | -1400.0 | 0.0 | 2.19 | 265.0 | 0.0 | -0.13 | -244.44 | 0.0 | -2.89 | -131.2 | 0.0 | 0.15 | 150.0 | 0.0 | 0 | 0 | 0.0 | 7.11 | 264.93 | 0.0 | 0.19 | -48.65 | 0.0 | 0.19 | -42.42 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1096.00 | -244.71 | 0.0 |
| 19Q4 (1) | -1.24 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -317.95 | 0.0 | 0.0 |
