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) | -1.35 | 0 | 1.47 | 0 | -3.17 | 0 | -0.06 | 0 | 0.12 | 0 | 0.36 | 350.0 | 0 | 0 | 4.66 | 291.71 | -0.81 | 0 | -0.91 | 0 | 0.46 | 76.92 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.05 | -91.07 | -1.99 | 0 | -0.14 | 0 | -0.15 | 0 | -1.94 | 0 | 0.08 | 166.67 | 0 | 0 | 1.19 | 430.95 | -0.29 | 0 | -0.34 | 0 | 0.26 | -10.34 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.56 | -89.25 | -0.11 | 0 | -0.83 | 0 | -0.06 | 0 | 0.45 | -91.79 | 0.03 | -75.0 | 0 | 0 | 0.22 | -73.02 | -0.09 | 0 | -0.16 | 0 | 0.29 | 7.41 | 0 | 0 | 430.77 | -48.74 |
| 2020 (7) | 5.21 | 0 | 0.27 | 0 | 2.44 | 0 | 0.02 | 0 | 5.48 | 0 | 0.12 | -40.0 | 0 | 0 | 0.83 | -36.01 | 0.41 | -52.87 | 0.35 | -50.7 | 0.27 | -6.9 | 0 | 0 | 840.32 | 0 |
| 2019 (6) | -1.7 | 0 | -0.37 | 0 | -1.95 | 0 | 0 | 0 | -2.07 | 0 | 0.2 | 100.0 | 0 | 0 | 1.30 | 119.35 | 0.87 | -69.15 | 0.71 | -68.02 | 0.29 | 16.0 | 0 | 0 | -170.00 | 0 |
| 2018 (5) | 1.27 | -63.61 | -0.32 | 0 | -2.27 | 0 | 0.02 | -85.71 | 0.95 | -70.4 | 0.1 | -44.44 | 0 | 0 | 0.59 | -43.56 | 2.82 | -13.5 | 2.22 | -20.71 | 0.25 | 0.0 | 0 | 0 | 51.42 | -55.07 |
| 2017 (4) | 3.49 | 80.83 | -0.28 | 0 | -1.97 | 0 | 0.14 | -51.72 | 3.21 | 72.58 | 0.18 | 20.0 | 0 | 0 | 1.05 | 7.34 | 3.26 | 50.93 | 2.8 | 55.56 | 0.25 | 4.17 | 0 | 0 | 114.43 | 20.95 |
| 2016 (3) | 1.93 | 1830.0 | -0.07 | 0 | 2.46 | 0 | 0.29 | 0 | 1.86 | 0 | 0.15 | 87.5 | 0 | 0 | 0.98 | 51.22 | 2.16 | 23.43 | 1.8 | 25.87 | 0.24 | 9.09 | 0 | 0 | 94.61 | 1461.03 |
| 2015 (2) | 0.1 | -92.0 | -0.23 | 0 | -0.73 | 0 | -0.18 | 0 | -0.13 | 0 | 0.08 | -50.0 | 0 | 0 | 0.65 | -53.68 | 1.75 | -10.71 | 1.43 | -7.14 | 0.22 | 0.0 | 0 | 0 | 6.06 | -91.47 |
| 2014 (1) | 1.25 | -22.36 | -0.07 | 0 | -0.52 | 0 | -0.03 | 0 | 1.18 | 268.75 | 0.16 | -71.43 | 0 | 0 | 1.39 | -76.24 | 1.96 | 10.73 | 1.54 | -1.91 | 0.22 | 57.14 | 0 | 0 | 71.02 | -24.57 |
| 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) | -0.4 | -122.22 | -42.86 | -0.75 | -581.82 | -140.98 | -0.14 | -7.69 | -250.0 | 0.05 | 171.43 | 400.0 | -1.15 | -296.55 | -174.19 | 0.21 | 23.53 | 600.0 | 0 | 0 | 0 | 9.63 | 20.7 | 500.46 | -0.18 | 0.0 | 41.94 | -0.22 | -4.76 | 40.54 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.18 | -1700.0 | 61.7 | -0.11 | 94.12 | -83.33 | -0.13 | -113.4 | -225.0 | -0.07 | -800.0 | -600.0 | -0.29 | 84.57 | 45.28 | 0.17 | -90.91 | 325.0 | 0 | 0 | 0 | 7.98 | -91.89 | 275.12 | -0.18 | 37.93 | 47.06 | -0.21 | 38.24 | 41.67 | 0.18 | 5.88 | 200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.01 | 96.15 | 96.97 | -1.87 | -592.59 | -6133.33 | 0.97 | 131.7 | 2525.0 | 0.01 | 150.0 | 133.33 | -1.88 | -254.72 | -422.22 | 1.87 | 592.59 | 9250.0 | 0 | 0 | 0 | 98.42 | 661.85 | 9151.58 | -0.29 | -680.0 | -38.1 | -0.34 | -666.67 | -41.67 | 0.17 | 0.0 | 183.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.26 | 7.14 | -1200.0 | -0.27 | -114.75 | -1250.0 | -3.06 | -7550.0 | -7550.0 | -0.02 | -300.0 | 75.0 | -0.53 | -134.19 | -1225.0 | 0.27 | 800.0 | 1250.0 | 0 | 0 | 0 | 12.92 | 705.26 | 978.71 | 0.05 | 116.13 | 400.0 | 0.06 | 116.22 | 700.0 | 0.17 | 0.0 | 183.33 | 0 | 0 | 0 | -113.04 | 0 | -182.61 |
| 23Q3 (16) | -0.28 | 40.43 | -211.11 | 1.83 | 3150.0 | 9250.0 | -0.04 | 0.0 | 0.0 | 0.01 | 200.0 | 116.67 | 1.55 | 392.45 | 1509.09 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 1.60 | -24.6 | 182.35 | -0.31 | 8.82 | -244.44 | -0.37 | -2.78 | -270.0 | 0.17 | 183.33 | 183.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.47 | -42.42 | 0 | -0.06 | -100.0 | -700.0 | -0.04 | 0.0 | -33.33 | -0.01 | 66.67 | 0.0 | -0.53 | -47.22 | -5400.0 | 0.04 | 100.0 | 33.33 | 0 | 0 | 0 | 2.13 | 100.0 | 9.93 | -0.34 | -61.9 | -209.09 | -0.36 | -50.0 | -200.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.33 | -1550.0 | -306.25 | -0.03 | -50.0 | 98.47 | -0.04 | 0.0 | -33.33 | -0.03 | 62.5 | -200.0 | -0.36 | -800.0 | 80.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.06 | -11.17 | 85.11 | -0.21 | -2200.0 | -110.0 | -0.24 | -2300.0 | -140.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.02 | 77.78 | -111.11 | -0.02 | 0.0 | 50.0 | -0.04 | 0.0 | 84.0 | -0.08 | -33.33 | 20.0 | -0.04 | 63.64 | -128.57 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.20 | 110.78 | 339.52 | 0.01 | 111.11 | 133.33 | -0.01 | 90.0 | 66.67 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -40.00 | 0 | -108.89 |
| 22Q3 (12) | -0.09 | 0 | -160.0 | -0.02 | -300.0 | 0.0 | -0.04 | -33.33 | 92.31 | -0.06 | -500.0 | -142.86 | -0.11 | -1200.0 | -184.62 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.57 | -70.64 | 71.02 | -0.09 | 18.18 | 10.0 | -0.1 | 16.67 | 23.08 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0 | -100.0 | 100.0 | 0.01 | 100.51 | 114.29 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | -200.0 | 0.01 | 100.56 | 101.37 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 1.94 | 236.77 | 529.03 | -0.11 | -10.0 | 0 | -0.12 | -20.0 | -300.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 0.16 | -11.11 | -82.02 | -1.96 | -4800.0 | -9900.0 | -0.03 | 88.0 | 0.0 | -0.01 | 90.0 | 90.91 | -1.8 | -1385.71 | -297.8 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.57 | 110.92 | 0 | -0.1 | -233.33 | -350.0 | -0.1 | -233.33 | -433.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.18 | 20.0 | -64.71 | -0.04 | -100.0 | 42.86 | -0.25 | 51.92 | -733.33 | -0.1 | -171.43 | -350.0 | 0.14 | 7.69 | -68.18 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.27 | -17.98 | -84.38 | -0.03 | 70.0 | -50.0 | -0.03 | 76.92 | -175.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 450.00 | 0 | -2.94 |
| 21Q3 (8) | 0.15 | 122.73 | -50.0 | -0.02 | 71.43 | 0.0 | -0.52 | -1633.33 | -120.72 | 0.14 | 1300.0 | 366.67 | 0.13 | 117.81 | -53.57 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.33 | 7.97 | -38.87 | -0.1 | 0 | -190.91 | -0.13 | -333.33 | -262.5 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.66 | -174.16 | -147.14 | -0.07 | -450.0 | -121.21 | -0.03 | 0.0 | -50.0 | 0.01 | 109.09 | -66.67 | -0.73 | -180.22 | -142.2 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.31 | 0 | -40.62 | 0 | -100.0 | -100.0 | -0.03 | -200.0 | -127.27 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -1650.00 | -285.39 | -312.14 |
| 21Q1 (6) | 0.89 | 74.51 | -70.33 | 0.02 | 128.57 | -33.33 | -0.03 | 0.0 | -50.0 | -0.11 | -375.0 | -37.5 | 0.91 | 106.82 | -69.97 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.04 | 300.0 | -75.0 | 0.03 | -25.0 | -76.92 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 890.00 | 91.96 | -40.67 |
| 20Q4 (5) | 0.51 | 70.0 | 156.67 | -0.07 | -250.0 | 63.16 | -0.03 | -101.2 | -50.0 | 0.04 | 33.33 | -42.86 | 0.44 | 57.14 | 140.37 | 0.06 | 200.0 | -14.29 | 0 | 0 | 0 | 1.74 | 220.93 | 5.65 | -0.02 | -118.18 | -108.7 | 0.04 | -50.0 | -83.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 463.64 | 131.82 | 259.7 |
| 20Q3 (4) | 0.3 | -78.57 | 0.0 | -0.02 | -106.06 | 0.0 | 2.51 | 12650.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.28 | -83.82 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.54 | 4.89 | 0.0 | 0.11 | -31.25 | 0.0 | 0.08 | -27.27 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 200.00 | -74.29 | 0.0 |
| 20Q2 (3) | 1.4 | -53.33 | 0.0 | 0.33 | 1000.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.03 | 137.5 | 0.0 | 1.73 | -42.9 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.52 | 79.27 | 0.0 | 0.16 | 0.0 | 0.0 | 0.11 | -15.38 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 777.78 | -48.15 | 0.0 |
| 20Q1 (2) | 3.0 | 433.33 | 0.0 | 0.03 | 115.79 | 0.0 | -0.02 | 0.0 | 0.0 | -0.08 | -214.29 | 0.0 | 3.03 | 377.98 | 0.0 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0.0 | 0.29 | -82.49 | 0.0 | 0.16 | -30.43 | 0.0 | 0.13 | -45.83 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1500.00 | 616.67 | 0.0 |
| 19Q4 (1) | -0.9 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -290.32 | 0.0 | 0.0 |
