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) | -0.64 | 0 | -0.2 | 0 | 0.22 | 0 | 0.01 | -99.03 | -0.84 | 0 | 0.37 | -50.0 | -0.02 | 0 | 3.14 | -48.17 | -2.03 | 0 | -2.34 | 0 | 1.13 | 7.62 | 0.04 | -20.0 | 0.00 | 0 |
| 2022 (9) | 1.44 | 176.92 | -0.19 | 0 | -0.95 | 0 | 1.03 | 0 | 1.25 | 792.86 | 0.74 | -39.84 | -0.01 | 0 | 6.07 | 3.41 | -2.14 | 0 | -2.08 | 0 | 1.05 | -13.93 | 0.05 | 0.0 | 0.00 | 0 |
| 2021 (8) | 0.52 | 0 | -0.38 | 0 | -0.63 | 0 | 0 | 0 | 0.14 | -6.67 | 1.23 | -20.13 | -0.09 | 0 | 5.87 | -38.49 | -1.16 | 0 | -1.56 | 0 | 1.22 | -8.27 | 0.05 | 66.67 | 0.00 | 0 |
| 2020 (7) | -0.01 | 0 | 0.16 | 0 | -1.37 | 0 | -0.01 | 0 | 0.15 | -53.12 | 1.54 | -15.38 | 0.01 | 0 | 9.54 | -7.94 | -1.85 | 0 | -1.87 | 0 | 1.33 | 1.53 | 0.03 | 50.0 | 0.00 | 0 |
| 2019 (6) | 0.68 | -15.0 | -0.36 | 0 | -0.09 | 0 | -0.11 | 0 | 0.32 | 0 | 1.82 | -33.09 | 0 | 0 | 10.36 | -21.43 | -1.59 | 0 | -1.06 | 0 | 1.31 | -13.25 | 0.02 | 0.0 | 251.85 | 491.85 |
| 2018 (5) | 0.8 | -54.02 | -5.19 | 0 | 4.3 | 62.26 | -1.04 | 0 | -4.39 | 0 | 2.72 | 10.12 | 0.6 | 0 | 13.18 | 11.62 | -0.82 | 0 | 0.35 | -80.34 | 1.51 | 143.55 | 0.02 | 0.0 | 42.55 | -40.82 |
| 2017 (4) | 1.74 | -13.0 | -2.89 | 0 | 2.65 | 211.76 | -0.08 | 0 | -1.15 | 0 | 2.47 | 92.97 | -0.37 | 0 | 11.81 | 79.5 | 2.01 | -5.19 | 1.78 | 9.88 | 0.62 | 6.9 | 0.02 | 0.0 | 71.90 | -20.19 |
| 2016 (3) | 2.0 | 83.49 | -2.02 | 0 | 0.85 | 73.47 | -0.01 | 0 | -0.02 | 0 | 1.28 | 80.28 | -0.3 | 0 | 6.58 | 64.99 | 2.12 | 40.4 | 1.62 | 58.82 | 0.58 | -4.92 | 0.02 | 0.0 | 90.09 | 36.37 |
| 2015 (2) | 1.09 | -35.12 | -1.28 | 0 | 0.49 | 0 | 0.12 | 100.0 | -0.19 | 0 | 0.71 | 65.12 | 0.16 | -36.0 | 3.99 | 57.42 | 1.51 | 71.59 | 1.02 | 117.02 | 0.61 | -1.61 | 0.02 | 0.0 | 66.06 | -56.35 |
| 2014 (1) | 1.68 | 0 | -0.86 | 0 | -0.85 | 0 | 0.06 | 0 | 0.82 | 0 | 0.43 | 0 | 0.25 | 0 | 2.53 | 0 | 0.88 | 0 | 0.47 | 0 | 0.62 | 0 | 0.02 | 0 | 151.35 | 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) | 0.08 | -46.67 | 172.73 | 3.12 | 7900.0 | 15700.0 | -1.52 | -253.49 | 0 | 0.01 | 0 | -85.71 | 3.2 | 2809.09 | 2561.54 | 0.02 | 100.0 | -86.67 | 0.13 | 0 | 750.0 | 0.95 | 146.67 | -79.81 | -0.55 | -34.15 | -10.0 | 0.07 | 111.86 | 111.86 | 0.28 | 0.0 | -3.45 | 0.01 | 0.0 | 0.0 | 22.22 | 0 | 0 |
| 24Q2 (19) | 0.15 | -71.15 | 7.14 | -0.04 | 80.0 | -33.33 | -0.43 | -2.38 | -1175.0 | 0 | 100.0 | 0 | 0.11 | -65.62 | 0.0 | 0.01 | -91.67 | -92.86 | 0 | 100.0 | -100.0 | 0.39 | -91.63 | -91.84 | -0.41 | 0.0 | 22.64 | -0.59 | -22.92 | -37.21 | 0.28 | -3.45 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.52 | 471.43 | 198.11 | -0.2 | -233.33 | -150.0 | -0.42 | -362.5 | -4300.0 | -0.04 | 0 | 33.33 | 0.32 | 260.0 | 152.46 | 0.12 | 700.0 | 20.0 | -0.01 | -200.0 | 0.0 | 4.62 | 702.31 | 39.38 | -0.41 | 33.87 | -7.89 | -0.48 | 44.19 | -2.13 | 0.29 | 3.57 | 7.41 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.14 | -27.27 | -130.43 | -0.06 | -200.0 | 57.14 | 0.16 | 0 | 117.58 | 0 | -100.0 | -100.0 | -0.2 | -53.85 | -162.5 | -0.02 | -113.33 | -108.7 | 0.01 | 150.0 | -50.0 | -0.77 | -116.25 | -109.1 | -0.62 | -24.0 | 27.06 | -0.86 | -45.76 | 3.37 | 0.28 | -3.45 | 40.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.11 | -178.57 | -126.19 | -0.02 | 33.33 | 60.0 | 0 | -100.0 | 100.0 | 0.07 | 0 | -74.07 | -0.13 | -218.18 | -135.14 | 0.15 | 7.14 | 50.0 | -0.02 | -300.0 | -100.0 | 4.72 | -0.27 | 29.25 | -0.5 | 5.66 | -92.31 | -0.59 | -37.21 | -34.09 | 0.29 | 3.57 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.14 | 126.42 | 134.15 | -0.03 | 62.5 | 70.0 | 0.04 | 300.0 | 121.05 | 0 | 100.0 | 100.0 | 0.11 | 118.03 | 121.57 | 0.14 | 40.0 | -33.33 | 0.01 | 200.0 | 0 | 4.73 | 42.84 | -21.4 | -0.53 | -39.47 | 8.62 | -0.43 | 8.51 | -38.71 | 0.28 | 3.7 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.53 | -215.22 | -154.08 | -0.08 | 42.86 | -180.0 | 0.01 | 101.1 | -98.99 | -0.06 | -175.0 | -106.52 | -0.61 | -290.62 | -156.48 | 0.1 | -56.52 | -52.38 | -0.01 | -150.0 | 50.0 | 3.31 | -60.7 | -48.91 | -0.38 | 55.29 | 15.56 | -0.47 | 47.19 | -6.82 | 0.27 | 35.0 | -3.57 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.46 | 9.52 | -42.5 | -0.14 | -180.0 | 69.57 | -0.91 | -7.06 | -127.5 | 0.08 | -70.37 | 260.0 | 0.32 | -13.51 | -5.88 | 0.23 | 130.0 | -43.9 | 0.02 | 300.0 | 200.0 | 8.42 | 130.84 | 7.26 | -0.85 | -226.92 | -44.07 | -0.89 | -102.27 | -25.35 | 0.2 | -31.03 | -31.03 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.42 | 202.44 | 213.51 | -0.05 | 50.0 | -110.42 | -0.85 | -347.37 | -214.81 | 0.27 | 217.39 | 400.0 | 0.37 | 172.55 | 236.36 | 0.1 | -52.38 | -41.18 | -0.01 | 0 | 0 | 3.65 | -39.35 | -4.04 | -0.26 | 55.17 | 38.1 | -0.44 | -41.94 | 12.0 | 0.29 | 3.57 | 0.0 | 0.01 | -50.0 | -50.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.41 | -141.84 | 0 | -0.1 | -200.0 | -66.67 | -0.19 | -119.19 | -150.0 | -0.23 | -125.0 | -666.67 | -0.51 | -147.22 | -750.0 | 0.21 | 0.0 | -22.22 | 0 | 100.0 | 100.0 | 6.02 | -7.16 | 34.38 | -0.58 | -28.89 | -307.14 | -0.31 | 29.55 | -444.44 | 0.28 | 0.0 | -12.5 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.98 | 22.5 | 988.89 | 0.1 | 121.74 | 128.57 | 0.99 | 347.5 | 400.0 | 0.92 | 1940.0 | 441.18 | 1.08 | 217.65 | 515.38 | 0.21 | -48.78 | -44.74 | -0.02 | 0.0 | 33.33 | 6.48 | -17.48 | -10.45 | -0.45 | 23.73 | -4.65 | -0.44 | 38.03 | 0.0 | 0.28 | -3.45 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.8 | 316.22 | 1233.33 | -0.46 | -195.83 | -675.0 | -0.4 | -48.15 | 23.08 | -0.05 | 44.44 | 54.55 | 0.34 | 209.09 | 142.86 | 0.41 | 141.18 | -19.61 | -0.02 | 0 | 95.92 | 7.85 | 106.52 | -24.54 | -0.59 | -40.48 | -22.92 | -0.71 | -42.0 | -31.48 | 0.29 | 0.0 | -23.68 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.37 | 0 | -436.36 | 0.48 | 900.0 | -44.83 | -0.27 | -171.05 | 79.23 | -0.09 | -200.0 | -212.5 | 0.11 | 283.33 | -88.78 | 0.17 | -37.04 | -65.31 | 0 | 100.0 | -100.0 | 3.80 | -15.06 | -66.47 | -0.42 | -250.0 | 14.29 | -0.5 | -655.56 | -31.58 | 0.29 | -9.38 | -3.33 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0 | -100.0 | 100.0 | -0.06 | 82.86 | 0.0 | 0.38 | 215.15 | -60.82 | -0.03 | -117.65 | 0.0 | -0.06 | 76.92 | 87.23 | 0.27 | -28.95 | 170.0 | -0.04 | -33.33 | -33.33 | 4.48 | -38.14 | 72.84 | 0.28 | 165.12 | 196.55 | 0.09 | 120.45 | 121.43 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.09 | 50.0 | -59.09 | -0.35 | -537.5 | 52.05 | -0.33 | 36.54 | 36.54 | 0.17 | 254.55 | 183.33 | -0.26 | -285.71 | 49.02 | 0.38 | -25.49 | -13.64 | -0.03 | 93.88 | -200.0 | 7.24 | -30.46 | -49.66 | -0.43 | 10.42 | 27.12 | -0.44 | 18.52 | 15.38 | 0.32 | -15.79 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.06 | -45.45 | -89.47 | 0.08 | -90.8 | 132.0 | -0.52 | 60.0 | -257.58 | -0.11 | -237.5 | -22.22 | 0.14 | -85.71 | -56.25 | 0.51 | 4.08 | -12.07 | -0.49 | -1733.33 | -5000.0 | 10.41 | -8.24 | -16.56 | -0.48 | 2.04 | -17.07 | -0.54 | -42.11 | -38.46 | 0.38 | 26.67 | 26.67 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.11 | 126.83 | 0.0 | 0.87 | 1550.0 | 0.0 | -1.3 | -234.02 | 0.0 | 0.08 | 366.67 | 0.0 | 0.98 | 308.51 | 0.0 | 0.49 | 390.0 | 0.0 | 0.03 | 200.0 | 0.0 | 11.34 | 337.82 | 0.0 | -0.49 | -68.97 | 0.0 | -0.38 | 9.52 | 0.0 | 0.3 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.41 | -286.36 | 0.0 | -0.06 | 91.78 | 0.0 | 0.97 | 286.54 | 0.0 | -0.03 | -150.0 | 0.0 | -0.47 | 7.84 | 0.0 | 0.1 | -77.27 | 0.0 | -0.03 | -200.0 | 0.0 | 2.59 | -81.98 | 0.0 | -0.29 | 50.85 | 0.0 | -0.42 | 19.23 | 0.0 | 0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.22 | -61.4 | 0.0 | -0.73 | -192.0 | 0.0 | -0.52 | -257.58 | 0.0 | 0.06 | 166.67 | 0.0 | -0.51 | -259.38 | 0.0 | 0.44 | -24.14 | 0.0 | -0.01 | -200.0 | 0.0 | 14.38 | 15.28 | 0.0 | -0.59 | -43.9 | 0.0 | -0.52 | -33.33 | 0.0 | 0.32 | 6.67 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 12.47 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
