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) | 0.85 | -18.27 | -0.31 | 0 | -0.14 | 0 | 0 | 0 | 0.54 | -70.17 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.24 | 14.81 | 1.02 | 3.03 | 0.16 | 0.0 | 0 | 0 | 72.03 | -20.35 |
| 2022 (9) | 1.04 | 0 | 0.77 | 57.14 | -0.33 | 0 | -0.46 | 0 | 1.81 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.08 | 0 | 0.99 | 0 | 0.16 | 0.0 | 0 | 0 | 90.43 | 0 |
| 2021 (8) | -0.77 | 0 | 0.49 | -30.99 | -0.04 | 0 | -0.42 | 0 | -0.28 | 0 | 0.02 | 0.0 | 0 | 0 | 0.27 | 13.72 | -0.96 | 0 | -1.64 | 0 | 0.16 | 14.29 | 0.13 | -50.0 | 0.00 | 0 |
| 2020 (7) | 1.55 | 74.16 | 0.71 | 2266.67 | -1.21 | 0 | 0.69 | 81.58 | 2.26 | 145.65 | 0.02 | -60.0 | 0 | 0 | 0.24 | -29.08 | 0.61 | -30.68 | 0.5 | 0 | 0.14 | 100.0 | 0.26 | -79.84 | 172.22 | -43.88 |
| 2019 (6) | 0.89 | -84.6 | 0.03 | 0 | -5.71 | 0 | 0.38 | 0 | 0.92 | -74.73 | 0.05 | 0 | 0 | 0 | 0.34 | 0 | 0.88 | -69.86 | -1.07 | 0 | 0.07 | 250.0 | 1.29 | -18.35 | 306.90 | 52.39 |
| 2018 (5) | 5.78 | 1056.0 | -2.14 | 0 | 2.97 | 0 | -0.42 | 0 | 3.64 | 0 | 0 | 0 | -0.12 | 0 | -0.00 | 0 | 2.92 | 0 | 1.27 | 0 | 0.02 | -50.0 | 1.58 | -49.03 | 201.39 | 802.24 |
| 2017 (4) | 0.5 | -79.51 | -3.23 | 0 | -0.4 | 0 | 0.54 | 0 | -2.73 | 0 | 0.01 | -80.0 | 0 | 0 | 0.05 | -74.73 | -0.02 | 0 | -0.9 | 0 | 0.04 | -33.33 | 3.1 | 65.78 | 22.32 | -73.56 |
| 2016 (3) | 2.44 | 408.33 | -2.6 | 0 | 4.53 | 115.71 | -0.14 | 0 | -0.16 | 0 | 0.05 | -37.5 | 0.03 | -25.0 | 0.18 | -58.14 | 1.35 | 285.71 | 0.96 | 65.52 | 0.06 | -14.29 | 1.87 | 79.81 | 84.43 | 197.26 |
| 2015 (2) | 0.48 | -50.52 | -2.06 | 0 | 2.1 | 16.67 | 0.19 | -5.0 | -1.58 | 0 | 0.08 | 100.0 | 0.04 | 0 | 0.43 | -3.42 | 0.35 | -5.41 | 0.58 | 176.19 | 0.07 | 40.0 | 1.04 | 121.28 | 28.40 | -78.63 |
| 2014 (1) | 0.97 | 0 | -1.54 | 0 | 1.8 | 200.0 | 0.2 | 0 | -0.57 | 0 | 0.04 | -20.0 | 0 | 0 | 0.45 | -82.54 | 0.37 | 0 | 0.21 | 0 | 0.05 | 400.0 | 0.47 | 0 | 132.88 | 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) | 0.21 | -60.38 | -44.74 | -0.99 | -9800.0 | -3200.0 | -0.45 | -1400.0 | -1025.0 | 0 | 0 | -100.0 | -0.78 | -250.0 | -322.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | -14.81 | 43.75 | 0.2 | -45.95 | -13.04 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 91.30 | -31.09 | -35.13 |
| 24Q2 (19) | 0.53 | 89.29 | -3.64 | -0.01 | 0.0 | 97.78 | -0.03 | 40.0 | 25.0 | 0 | 0 | 0 | 0.52 | 92.59 | 420.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | -37.21 | -22.86 | 0.37 | -5.13 | 8.82 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 132.50 | 103.48 | -8.45 |
| 24Q1 (18) | 0.28 | 75.0 | 216.67 | -0.01 | -105.56 | 0 | -0.05 | -66.67 | -25.0 | 0 | 0 | 0 | 0.27 | -20.59 | 212.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | 10.26 | 22.86 | 0.39 | 95.0 | 62.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 65.12 | -2.33 | 175.97 |
| 23Q4 (17) | 0.16 | -57.89 | -38.46 | 0.18 | 700.0 | 0 | -0.03 | 25.0 | 0.0 | 0 | -100.0 | -100.0 | 0.34 | -2.86 | 30.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.39 | 143.75 | 62.5 | 0.2 | -13.04 | 81.82 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 66.67 | -52.63 | -61.54 |
| 23Q3 (16) | 0.38 | -30.91 | 11.76 | -0.03 | 93.33 | -200.0 | -0.04 | 0.0 | -33.33 | 0.01 | 0 | 107.69 | 0.35 | 250.0 | 6.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | -54.29 | -5.88 | 0.23 | -32.35 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 140.74 | -2.76 | 11.76 |
| 23Q2 (15) | 0.55 | 329.17 | 30.95 | -0.45 | 0 | 0 | -0.04 | 0.0 | -33.33 | 0 | 0 | 100.0 | 0.1 | 141.67 | -76.19 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 0.0 | -5.41 | 0.34 | 41.67 | 3.03 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 144.74 | 268.86 | 27.51 |
| 23Q1 (14) | -0.24 | -192.31 | -1300.0 | 0 | 0 | -100.0 | -0.04 | -33.33 | 82.61 | 0 | -100.0 | 100.0 | -0.24 | -192.31 | -130.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 45.83 | 16.67 | 0.24 | 118.18 | -25.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -85.71 | -149.45 | -1642.86 |
| 22Q4 (13) | 0.26 | -23.53 | 147.27 | 0 | 100.0 | -100.0 | -0.03 | 0.0 | -150.0 | 0.01 | 107.69 | 103.23 | 0.26 | -21.21 | 153.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.24 | 41.18 | 241.18 | 0.11 | -52.17 | 283.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 173.33 | 37.65 | 0 |
| 22Q3 (12) | 0.34 | -19.05 | 141.98 | -0.01 | 0 | -107.14 | -0.03 | 0.0 | 40.0 | -0.13 | 18.75 | 27.78 | 0.33 | -21.43 | 149.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | -54.05 | 134.69 | 0.23 | -30.3 | 117.04 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 125.93 | 10.93 | 0 |
| 22Q2 (11) | 0.42 | 2000.0 | 75.0 | 0 | -100.0 | -100.0 | -0.03 | 86.96 | 0.0 | -0.16 | 11.11 | -166.67 | 0.42 | -46.84 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.37 | 23.33 | 188.1 | 0.33 | 3.12 | 180.49 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 113.51 | 1943.24 | 0 |
| 22Q1 (10) | 0.02 | 103.64 | -94.29 | 0.77 | 1183.33 | 220.83 | -0.23 | -483.33 | -666.67 | -0.18 | 41.94 | -228.57 | 0.79 | 261.22 | 33.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.3 | 276.47 | 150.0 | 0.32 | 633.33 | 77.78 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 5.56 | 0 | -95.4 |
| 21Q4 (9) | -0.55 | 32.1 | -207.84 | 0.06 | -57.14 | -88.0 | 0.06 | 220.0 | 111.54 | -0.31 | -72.22 | -293.75 | -0.49 | 26.87 | -148.51 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.17 | 65.31 | -440.0 | -0.06 | 95.56 | -154.55 | 0.04 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.81 | -437.5 | -1112.5 | 0.14 | 133.33 | 180.0 | -0.05 | -66.67 | 0.0 | -0.18 | -200.0 | -205.88 | -0.67 | -323.33 | -615.38 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | -0.49 | -16.67 | 0 | -1.35 | -229.27 | -1400.0 | 0.04 | 0.0 | 0.0 | 0.02 | -50.0 | -71.43 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 0.24 | -31.43 | -22.58 | 0.06 | -75.0 | 500.0 | -0.03 | 0.0 | -200.0 | -0.06 | -142.86 | -124.0 | 0.3 | -49.15 | -6.25 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.42 | -450.0 | -362.5 | -0.41 | -327.78 | -783.33 | 0.04 | 0.0 | 33.33 | 0.04 | -42.86 | 33.33 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 0.35 | -31.37 | -46.97 | 0.24 | -52.0 | 50.0 | -0.03 | 94.23 | 95.24 | 0.14 | -12.5 | 16.67 | 0.59 | -41.58 | -28.05 | 0.01 | 0.0 | 0 | 0 | -100.0 | 100.0 | 0.55 | 4.92 | 0 | 0.12 | 140.0 | -70.0 | 0.18 | 63.64 | -58.14 | 0.04 | 0.0 | 33.33 | 0.07 | -12.5 | -22.22 | 120.69 | -45.57 | 0.57 |
| 20Q4 (5) | 0.51 | 537.5 | -42.05 | 0.5 | 900.0 | 206.38 | -0.52 | -940.0 | 90.39 | 0.16 | -5.88 | 128.57 | 1.01 | 676.92 | 146.34 | 0.01 | 0.0 | -66.67 | 0.52 | 5100.0 | 0 | 0.52 | 28.12 | 2.08 | 0.05 | 0 | -96.06 | 0.11 | 222.22 | 0 | 0.04 | 0.0 | 33.33 | 0.08 | 14.29 | -38.46 | 221.74 | -44.57 | -59.68 |
| 20Q3 (4) | 0.08 | -74.19 | 0.0 | 0.05 | 400.0 | 0.0 | -0.05 | -400.0 | 0.0 | 0.17 | -32.0 | 0.0 | 0.13 | -59.38 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.41 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.09 | -250.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0.07 | 133.33 | 0.0 | 400.00 | 54.84 | 0.0 |
| 20Q2 (3) | 0.31 | -53.03 | 0.0 | 0.01 | -93.75 | 0.0 | -0.01 | 98.41 | 0.0 | 0.25 | 108.33 | 0.0 | 0.32 | -60.98 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.16 | -60.0 | 0.0 | 0.06 | -86.05 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | -66.67 | 0.0 | 258.33 | 115.28 | 0.0 |
| 20Q1 (2) | 0.66 | -25.0 | 0.0 | 0.16 | 134.04 | 0.0 | -0.63 | 88.35 | 0.0 | 0.12 | 71.43 | 0.0 | 0.82 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.52 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.4 | -68.5 | 0.0 | 0.43 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.09 | -30.77 | 0.0 | 120.00 | -78.18 | 0.0 |
| 19Q4 (1) | 0.88 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -5.41 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 550.00 | 0.0 | 0.0 |
