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) | -0.47 | 0 | -0.06 | 0 | 0.06 | -62.5 | 0.01 | -88.89 | -0.53 | 0 | 0.13 | -91.93 | 0 | 0 | 12.04 | -87.29 | -0.86 | 0 | -0.82 | 0 | 0.45 | -2.17 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.76 | 1166.67 | -1.6 | 0 | 0.16 | 0 | 0.09 | 0 | -0.84 | 0 | 1.61 | -13.44 | 0 | 0 | 94.71 | 3.36 | -0.38 | 0 | -0.18 | 0 | 0.46 | 39.39 | 0 | 0 | 271.43 | 1980.95 |
| 2021 (8) | 0.06 | -95.59 | -1.67 | 0 | -0.54 | 0 | -0.05 | 0 | -1.61 | 0 | 1.86 | 73.83 | 0 | 0 | 91.63 | 186.87 | 0.16 | -80.49 | 0.13 | -76.79 | 0.33 | 13.79 | 0 | 0 | 13.04 | -91.85 |
| 2020 (7) | 1.36 | 16.24 | -1.35 | 0 | 2.9 | 0 | 0 | 0 | 0.01 | -98.98 | 1.07 | 463.16 | 0 | 0 | 31.94 | 488.37 | 0.82 | 7.89 | 0.56 | 0.0 | 0.29 | -9.38 | 0 | 0 | 160.00 | 20.34 |
| 2019 (6) | 1.17 | 387.5 | -0.19 | 0 | -0.68 | 0 | 0.04 | 0 | 0.98 | 180.0 | 0.19 | -24.0 | 0 | 0 | 5.43 | -46.8 | 0.76 | 58.33 | 0.56 | 51.35 | 0.32 | -13.51 | 0 | 0 | 132.95 | 309.94 |
| 2018 (5) | 0.24 | -86.89 | 0.11 | 0 | -0.41 | 0 | -0.03 | 0 | 0.35 | -53.95 | 0.25 | -78.26 | 0 | 0 | 10.20 | -59.89 | 0.48 | -76.59 | 0.37 | -76.43 | 0.37 | 23.33 | 0 | 0 | 32.43 | -66.86 |
| 2017 (4) | 1.83 | 40.77 | -1.07 | 0 | -0.58 | 0 | -0.01 | 0 | 0.76 | 0 | 1.15 | -30.72 | 0.08 | 0 | 25.44 | -47.74 | 2.05 | 51.85 | 1.57 | 57.0 | 0.3 | 20.0 | 0 | 0 | 97.86 | -5.9 |
| 2016 (3) | 1.3 | 17.12 | -1.73 | 0 | 0.46 | 0 | 0.14 | 0 | -0.43 | 0 | 1.66 | 1085.71 | -0.08 | 0 | 48.68 | 783.2 | 1.35 | 64.63 | 1.0 | -1.96 | 0.25 | 8.7 | 0 | 0 | 104.00 | 17.12 |
| 2015 (2) | 1.11 | 70.77 | 0.1 | 0 | -0.1 | 0 | -0.14 | 0 | 1.21 | 152.08 | 0.14 | -17.65 | 0 | 0 | 5.51 | -31.26 | 0.82 | 412.5 | 1.02 | 628.57 | 0.23 | 4.55 | 0 | 0 | 88.80 | -50.82 |
| 2014 (1) | 0.65 | 225.0 | -0.17 | 0 | -0.84 | 0 | 0.01 | -90.0 | 0.48 | 0 | 0.17 | 325.0 | 0 | 0 | 8.02 | 270.87 | 0.16 | 33.33 | 0.14 | 55.56 | 0.22 | 4.76 | 0 | 0 | 180.56 | 170.83 |
| 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) | -0.15 | 0 | -200.0 | -0.01 | 0.0 | -200.0 | -0.03 | -108.11 | 0.0 | -0.01 | -200.0 | 0 | -0.16 | -1500.0 | -300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 3.03 | -15.15 | -15.15 | -0.17 | 39.29 | 29.17 | -0.2 | 20.0 | 4.76 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0 | 100.0 | -100.0 | -0.01 | 0.0 | 83.33 | 0.37 | 1950.0 | 1025.0 | 0.01 | 150.0 | -80.0 | -0.01 | 90.0 | 80.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 3.57 | -14.29 | -80.71 | -0.28 | 9.68 | -40.0 | -0.25 | 3.85 | -47.06 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.09 | -50.0 | 75.0 | -0.01 | -150.0 | 66.67 | -0.02 | 33.33 | -112.5 | -0.02 | 33.33 | -100.0 | -0.1 | -150.0 | 74.36 | 0.01 | -66.67 | -66.67 | 0 | 100.0 | 0 | 4.17 | -65.28 | -59.72 | -0.31 | -3.33 | -158.33 | -0.26 | 16.13 | -100.0 | 0.12 | 9.09 | 9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.06 | -20.0 | -131.58 | 0.02 | 100.0 | 118.18 | -0.03 | 0.0 | 25.0 | -0.03 | 0 | -175.0 | -0.04 | 0.0 | -150.0 | 0.03 | 200.0 | -72.73 | -0.01 | -200.0 | 0 | 12.00 | 236.0 | -76.0 | -0.3 | -25.0 | 3.23 | -0.31 | -47.62 | -10.71 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.05 | -600.0 | -129.41 | 0.01 | 116.67 | 104.0 | -0.03 | 25.0 | 87.5 | 0 | -100.0 | -100.0 | -0.04 | 20.0 | 50.0 | 0.01 | -80.0 | -96.0 | 0.01 | 0 | 0 | 3.57 | -80.71 | -95.29 | -0.24 | -20.0 | -500.0 | -0.21 | -23.53 | -800.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.01 | 102.78 | -95.65 | -0.06 | -100.0 | 86.36 | -0.04 | -125.0 | -108.51 | 0.05 | 600.0 | -28.57 | -0.05 | 87.18 | 76.19 | 0.05 | 66.67 | -88.64 | 0 | 0 | 0 | 18.52 | 79.01 | -74.75 | -0.2 | -66.67 | -566.67 | -0.17 | -30.77 | 0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.36 | -289.47 | -325.0 | -0.03 | 72.73 | 96.3 | 0.16 | 500.0 | 633.33 | -0.01 | -125.0 | 66.67 | -0.39 | -587.5 | 40.0 | 0.03 | -72.73 | -96.3 | 0 | 0 | 0 | 10.34 | -79.31 | -92.98 | -0.12 | 61.29 | 0 | -0.13 | 53.57 | -285.71 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.19 | 11.76 | 850.0 | -0.11 | 56.0 | 86.75 | -0.04 | 83.33 | -125.0 | 0.04 | 300.0 | 300.0 | 0.08 | 200.0 | 109.88 | 0.11 | -56.0 | -86.9 | 0 | 0 | 0 | 50.00 | -34.0 | -66.07 | -0.31 | -675.0 | -1650.0 | -0.28 | -1033.33 | 0 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.17 | -26.09 | 950.0 | -0.25 | 43.18 | -66.67 | -0.24 | -151.06 | 44.19 | 0.01 | -85.71 | 133.33 | -0.08 | 61.9 | 52.94 | 0.25 | -43.18 | 47.06 | 0 | 0 | -100.0 | 75.76 | 3.31 | 96.08 | -0.04 | -33.33 | -500.0 | 0.03 | 0 | 50.0 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 121.43 | -41.93 | 767.86 |
| 22Q2 (11) | 0.23 | 43.75 | 155.56 | -0.44 | 45.68 | -4.76 | 0.47 | 1666.67 | 1666.67 | 0.07 | 333.33 | 600.0 | -0.21 | 67.69 | 36.36 | 0.44 | -45.68 | 41.94 | 0 | 0 | 100.0 | 73.33 | -50.21 | 23.01 | -0.03 | 0 | -142.86 | 0 | -100.0 | -100.0 | 0.11 | -8.33 | 37.5 | 0 | 0 | 0 | 209.09 | 148.3 | 248.48 |
| 22Q1 (10) | 0.16 | 700.0 | 900.0 | -0.81 | 2.41 | -200.0 | -0.03 | -118.75 | 86.96 | -0.03 | -50.0 | -200.0 | -0.65 | 19.75 | -124.14 | 0.81 | -3.57 | 52.83 | 0 | 0 | -100.0 | 147.27 | -0.06 | 36.16 | 0 | -100.0 | -100.0 | 0.07 | 0 | 40.0 | 0.12 | 33.33 | 50.0 | 0 | 0 | 0 | 84.21 | 278.95 | 647.37 |
| 21Q4 (9) | 0.02 | 200.0 | -97.56 | -0.83 | -453.33 | -9.21 | 0.16 | 137.21 | 633.33 | -0.02 | 33.33 | 33.33 | -0.81 | -376.47 | -1450.0 | 0.84 | 394.12 | -1.18 | 0 | -100.0 | -100.0 | 147.37 | 281.42 | 36.97 | 0.02 | 100.0 | -91.67 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 22.22 | 222.22 | -94.04 |
| 21Q3 (8) | -0.02 | -122.22 | -116.67 | -0.15 | 64.29 | 44.44 | -0.43 | -1333.33 | 33.85 | -0.03 | -400.0 | 0 | -0.17 | 48.48 | -13.33 | 0.17 | -45.16 | 0.0 | 0.03 | 160.0 | 127.27 | 38.64 | -35.19 | 136.36 | 0.01 | -85.71 | -96.67 | 0.02 | -71.43 | -90.0 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | -18.18 | -130.3 | -140.91 |
| 21Q2 (7) | 0.09 | 550.0 | -55.0 | -0.42 | -55.56 | -162.5 | -0.03 | 86.96 | -100.99 | 0.01 | 200.0 | -66.67 | -0.33 | -13.79 | -925.0 | 0.31 | -41.51 | 34.78 | -0.05 | -350.0 | -131.25 | 59.62 | -44.88 | 135.87 | 0.07 | 16.67 | -66.67 | 0.07 | 40.0 | -46.15 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 60.00 | 490.0 | -40.0 |
| 21Q1 (6) | -0.02 | -102.44 | -109.52 | -0.27 | 64.47 | -58.82 | -0.23 | -666.67 | -141.82 | -0.01 | 66.67 | 0 | -0.29 | -583.33 | -825.0 | 0.53 | -37.65 | 5200.0 | 0.02 | -93.33 | 112.5 | 108.16 | 0.53 | 6389.8 | 0.06 | -75.0 | -14.29 | 0.05 | -64.29 | -37.5 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -15.38 | -104.13 | -111.72 |
| 20Q4 (5) | 0.82 | 583.33 | 57.69 | -0.76 | -181.48 | -850.0 | -0.03 | 95.38 | -50.0 | -0.03 | 0 | -175.0 | 0.06 | 140.0 | -86.36 | 0.85 | 400.0 | 962.5 | 0.3 | 372.73 | 0 | 107.59 | 558.23 | 1365.98 | 0.24 | -20.0 | -22.58 | 0.14 | -30.0 | -33.33 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 372.73 | 738.64 | 107.87 |
| 20Q3 (4) | 0.12 | -40.0 | 0.0 | -0.27 | -68.75 | 0.0 | -0.65 | -121.38 | 0.0 | 0 | -100.0 | 0.0 | -0.15 | -475.0 | 0.0 | 0.17 | -26.09 | 0.0 | -0.11 | -168.75 | 0.0 | 16.35 | -35.33 | 0.0 | 0.3 | 42.86 | 0.0 | 0.2 | 53.85 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 44.44 | -55.56 | 0.0 |
| 20Q2 (3) | 0.2 | -4.76 | 0.0 | -0.16 | 5.88 | 0.0 | 3.04 | 452.73 | 0.0 | 0.03 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.23 | 2200.0 | 0.0 | 0.16 | 200.0 | 0.0 | 25.27 | 1416.48 | 0.0 | 0.21 | 200.0 | 0.0 | 0.13 | 62.5 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 100.00 | -23.81 | 0.0 |
| 20Q1 (2) | 0.21 | -59.62 | 0.0 | -0.17 | -112.5 | 0.0 | 0.55 | 2850.0 | 0.0 | 0 | -100.0 | 0.0 | 0.04 | -90.91 | 0.0 | 0.01 | -87.5 | 0.0 | -0.16 | 0 | 0.0 | 1.67 | -77.29 | 0.0 | 0.07 | -77.42 | 0.0 | 0.08 | -61.9 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 131.25 | -26.8 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 179.31 | 0.0 | 0.0 |
