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) | 1.67 | 39.17 | -0.65 | 0 | -1.04 | 0 | 0.04 | 0 | 1.02 | 7.37 | 0.04 | -85.71 | -0.03 | 0 | 0.24 | -83.08 | -0.16 | 0 | -0.14 | 0 | 0.22 | -8.33 | 0.01 | 0.0 | 1855.56 | 611.3 |
| 2022 (9) | 1.2 | 328.57 | -0.25 | 0 | 0.44 | 340.0 | -0.01 | 0 | 0.95 | 1257.14 | 0.28 | 115.38 | 0.02 | 0 | 1.44 | 112.61 | 0.2 | -54.55 | 0.21 | -34.38 | 0.24 | -11.11 | 0.01 | 0 | 260.87 | 449.69 |
| 2021 (8) | 0.28 | 0 | -0.21 | 0 | 0.1 | -86.49 | 0 | 0 | 0.07 | 0 | 0.13 | 62.5 | -0.07 | 0 | 0.68 | 24.72 | 0.44 | 22.22 | 0.32 | 146.15 | 0.27 | 0.0 | 0 | 0 | 47.46 | 0 |
| 2020 (7) | -0.35 | 0 | 0.16 | 0 | 0.74 | 0 | 0.02 | 0 | -0.19 | 0 | 0.08 | -74.19 | -0.02 | 0 | 0.54 | -85.51 | 0.36 | 0 | 0.13 | 0 | 0.27 | 12.5 | 0 | 0 | -87.50 | 0 |
| 2019 (6) | 0.59 | -47.32 | -0.54 | 0 | -0.17 | 0 | -0.01 | 0 | 0.05 | -94.25 | 0.31 | 34.78 | 0 | 0 | 3.76 | 70.89 | -0.47 | 0 | -0.65 | 0 | 0.24 | 41.18 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 1.12 | 0 | -0.25 | 0 | -0.48 | 0 | 0.16 | 0 | 0.87 | 0 | 0.23 | -14.81 | -0.01 | 0 | 2.20 | -16.2 | 0.3 | -16.67 | 0.19 | -26.92 | 0.17 | 0.0 | 0 | 0 | 311.11 | 0 |
| 2017 (4) | -0.77 | 0 | -0.26 | 0 | 0.62 | 0 | -0.4 | 0 | -1.03 | 0 | 0.27 | -22.86 | 0.01 | 0 | 2.62 | -33.2 | 0.36 | 140.0 | 0.26 | -84.88 | 0.17 | -43.33 | 0 | 0 | -179.07 | 0 |
| 2016 (3) | 0.54 | 20.0 | 0.2 | -90.24 | -0.26 | 0 | 0.17 | 0 | 0.74 | -70.4 | 0.35 | -16.67 | -0.01 | 0 | 3.93 | -20.59 | 0.15 | 0 | 1.72 | 0 | 0.3 | -55.22 | 0 | 0 | 26.73 | -88.71 |
| 2015 (2) | 0.45 | 0 | 2.05 | 51.85 | -2.81 | 0 | -0.13 | 0 | 2.5 | 252.11 | 0.42 | -46.15 | 0.06 | -81.82 | 4.95 | 0.65 | -0.81 | 0 | -0.48 | 0 | 0.67 | -50.37 | 0 | 0 | 236.84 | 0 |
| 2014 (1) | -0.64 | 0 | 1.35 | 0 | -0.63 | 0 | 0.12 | 0 | 0.71 | 0 | 0.78 | -40.46 | 0.33 | 50.0 | 4.91 | 8.35 | -6.19 | 0 | -8.75 | 0 | 1.35 | -39.46 | 0.02 | -33.33 | 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) | -0.29 | -38.1 | 9.38 | -0.02 | -100.0 | -100.0 | 0.05 | 25.0 | -91.67 | 0.03 | 200.0 | 400.0 | -0.31 | -40.91 | 6.06 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.25 | -55.42 | 0 | -0.32 | -433.33 | -300.0 | -0.44 | -450.0 | -450.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.21 | -520.0 | -121.21 | -0.01 | 50.0 | 98.39 | 0.04 | 166.67 | 180.0 | -0.03 | 57.14 | -137.5 | -0.22 | -833.33 | -159.46 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 0.55 | -48.07 | -45.3 | -0.06 | 75.0 | -50.0 | -0.08 | 52.94 | -233.33 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 0.05 | -90.38 | -89.58 | -0.02 | -200.0 | 50.0 | -0.06 | 93.75 | 90.48 | -0.07 | -240.0 | 22.22 | 0.03 | -94.44 | -93.18 | 0.03 | 0 | 0 | 0 | 100.0 | 0 | 1.06 | 0 | 0 | -0.24 | -2500.0 | -380.0 | -0.17 | -1600.0 | -41.67 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 0.52 | 262.5 | -43.48 | 0.02 | 300.0 | 166.67 | -0.96 | -260.0 | -1471.43 | 0.05 | 600.0 | 0 | 0.54 | 263.64 | -39.33 | 0 | 0 | -100.0 | -0.03 | 0 | -250.0 | -0.00 | 0 | -100.0 | 0.01 | 112.5 | -83.33 | -0.01 | 87.5 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1040.00 | 0 | -32.17 |
| 23Q3 (16) | -0.32 | -132.32 | -6.67 | -0.01 | 98.39 | 88.89 | 0.6 | 1300.0 | 11.11 | -0.01 | -112.5 | 0 | -0.33 | -189.19 | 15.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | -100.0 | -233.33 | -0.08 | -233.33 | -161.54 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q2 (15) | 0.99 | 106.25 | -4.81 | -0.62 | -1450.0 | -1966.67 | -0.05 | 92.06 | 82.14 | 0.08 | 188.89 | 0.0 | 0.37 | -15.91 | -63.37 | 0.04 | 0 | 100.0 | 0 | 0 | 100.0 | 1.01 | 0 | 173.23 | -0.04 | 20.0 | -144.44 | 0.06 | 150.0 | -57.14 | 0.05 | -16.67 | -28.57 | 0 | 0 | 0 | 900.00 | 0 | 81.73 |
| 23Q1 (14) | 0.48 | -47.83 | 202.13 | -0.04 | -33.33 | 55.56 | -0.63 | -1000.0 | -672.73 | -0.09 | 0 | -12.5 | 0.44 | -50.56 | 178.57 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.05 | -183.33 | -400.0 | -0.12 | 0 | -100.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.92 | 406.67 | 384.21 | -0.03 | 66.67 | -123.08 | 0.07 | -87.04 | 240.0 | 0 | 0 | -100.0 | 0.89 | 328.21 | 178.12 | 0.07 | -22.22 | 75.0 | 0.02 | 0 | 125.0 | 1.59 | -16.4 | 101.98 | 0.06 | 0.0 | 100.0 | 0 | -100.0 | -100.0 | 0.06 | 50.0 | -14.29 | 0 | 0 | 0 | 1533.33 | 968.89 | 626.32 |
| 22Q3 (12) | -0.3 | -128.85 | -151.72 | -0.09 | -200.0 | 70.0 | 0.54 | 292.86 | 292.86 | 0 | -100.0 | -100.0 | -0.39 | -138.61 | -239.29 | 0.09 | 350.0 | 80.0 | 0 | 100.0 | -100.0 | 1.90 | 413.61 | 74.68 | 0.06 | -33.33 | -53.85 | 0.13 | -7.14 | 62.5 | 0.04 | -42.86 | -33.33 | 0 | 0 | 0 | -176.47 | -135.63 | -142.6 |
| 22Q2 (11) | 1.04 | 321.28 | 108.0 | -0.03 | 66.67 | 25.0 | -0.28 | -354.55 | 0.0 | 0.08 | 200.0 | 300.0 | 1.01 | 280.36 | 119.57 | 0.02 | -81.82 | -50.0 | -0.01 | -200.0 | 0.0 | 0.37 | -83.7 | -56.1 | 0.09 | 1000.0 | -30.77 | 0.14 | 333.33 | 40.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 495.24 | 110.54 | 68.38 |
| 22Q1 (10) | -0.47 | -347.37 | 52.53 | -0.09 | -169.23 | -800.0 | 0.11 | 320.0 | -84.51 | -0.08 | -214.29 | -60.0 | -0.56 | -275.0 | 44.0 | 0.11 | 175.0 | 1000.0 | 0.01 | 112.5 | 0 | 2.27 | 188.61 | 965.98 | -0.01 | -133.33 | -106.67 | -0.06 | -400.0 | -150.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -4700.00 | -2326.32 | -802.02 |
| 21Q4 (9) | 0.19 | -67.24 | 733.33 | 0.13 | 143.33 | -35.0 | -0.05 | 82.14 | -110.42 | 0.07 | 600.0 | 0 | 0.32 | 14.29 | 88.24 | 0.04 | -20.0 | 0.0 | -0.08 | -500.0 | 0 | 0.79 | -27.7 | 0.2 | 0.03 | -76.92 | -86.36 | 0.02 | -75.0 | -83.33 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 211.11 | -49.04 | 1437.04 |
| 21Q3 (8) | 0.58 | 16.0 | 307.14 | -0.3 | -650.0 | -25.0 | -0.28 | 0.0 | -160.87 | 0.01 | 125.0 | 0 | 0.28 | -39.13 | 153.85 | 0.05 | 25.0 | 150.0 | 0.02 | 300.0 | 0 | 1.09 | 29.08 | 119.02 | 0.13 | 0.0 | 30.0 | 0.08 | -20.0 | 700.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 414.29 | 40.86 | 218.37 |
| 21Q2 (7) | 0.5 | 150.51 | 196.15 | -0.04 | -300.0 | -33.33 | -0.28 | -139.44 | -1033.33 | -0.04 | 20.0 | -500.0 | 0.46 | 146.0 | 183.64 | 0.04 | 300.0 | 0 | -0.01 | 0 | 50.0 | 0.84 | 295.79 | 0 | 0.13 | -13.33 | 44.44 | 0.1 | -16.67 | 42.86 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 294.12 | 156.45 | 179.19 |
| 21Q1 (6) | -0.99 | -3200.0 | -306.25 | -0.01 | -105.0 | -104.35 | 0.71 | 47.92 | 395.83 | -0.05 | 0 | -600.0 | -1.0 | -688.24 | -240.85 | 0.01 | -75.0 | -50.0 | 0 | 0 | 0 | 0.21 | -72.87 | -79.15 | 0.15 | -31.82 | 400.0 | 0.12 | 0.0 | 271.43 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -521.05 | -3200.0 | 0 |
| 20Q4 (5) | -0.03 | 89.29 | 90.32 | 0.2 | 183.33 | 171.43 | 0.48 | 4.35 | 380.0 | 0 | 0 | -100.0 | 0.17 | 132.69 | 128.81 | 0.04 | 100.0 | -66.67 | 0 | 0 | -100.0 | 0.78 | 58.04 | -85.16 | 0.22 | 120.0 | 466.67 | 0.12 | 1100.0 | 163.16 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -15.79 | 95.49 | 0 |
| 20Q3 (4) | -0.28 | 46.15 | 0.0 | -0.24 | -700.0 | 0.0 | 0.46 | 1433.33 | 0.0 | 0 | -100.0 | 0.0 | -0.52 | 5.45 | 0.0 | 0.02 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.50 | 0 | 0.0 | 0.1 | 11.11 | 0.0 | 0.01 | -85.71 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | -350.00 | 5.77 | 0.0 |
| 20Q2 (3) | -0.52 | -208.33 | 0.0 | -0.03 | -113.04 | 0.0 | 0.03 | 112.5 | 0.0 | 0.01 | 0.0 | 0.0 | -0.55 | -177.46 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.09 | 280.0 | 0.0 | 0.07 | 200.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | -371.43 | 0 | 0.0 |
| 20Q1 (2) | 0.48 | 254.84 | 0.0 | 0.23 | 182.14 | 0.0 | -0.24 | -340.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.71 | 220.34 | 0.0 | 0.02 | -83.33 | 0.0 | 0 | -100.0 | 0.0 | 1.02 | -80.7 | 0.0 | -0.05 | 16.67 | 0.0 | -0.07 | 63.16 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.31 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.29 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
