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) | 3.36 | 304.82 | -2.92 | 0 | 0.37 | -42.19 | -0.95 | 0 | 0.44 | 109.52 | 0.07 | 75.0 | 0 | 0 | 0.52 | 120.67 | 2.29 | -34.01 | 1.88 | -38.36 | 0.13 | 0.0 | 0.03 | 0.0 | 164.71 | 537.0 |
| 2022 (9) | 0.83 | 0 | -0.62 | 0 | 0.64 | 18.52 | -1.19 | 0 | 0.21 | 16.67 | 0.04 | -20.0 | 0 | 0 | 0.24 | -23.25 | 3.47 | 8.1 | 3.05 | 20.55 | 0.13 | 18.18 | 0.03 | 0.0 | 25.86 | 0 |
| 2021 (8) | -0.02 | 0 | 0.2 | 0 | 0.54 | 0 | -0.4 | 0 | 0.18 | -51.35 | 0.05 | 0 | 0 | 0 | 0.31 | 0 | 3.21 | 94.55 | 2.53 | 112.61 | 0.11 | 10.0 | 0.03 | 0.0 | -0.75 | 0 |
| 2020 (7) | 0.56 | -78.95 | -0.19 | 0 | -0.05 | 0 | -0.01 | 0 | 0.37 | -85.71 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.65 | 30.95 | 1.19 | 27.96 | 0.1 | 11.11 | 0.03 | 0.0 | 42.42 | -83.25 |
| 2019 (6) | 2.66 | 0 | -0.07 | 0 | -1.31 | 0 | 0.01 | 0.0 | 2.59 | 0 | 0.05 | 150.0 | 0 | 0 | 0.50 | 143.81 | 1.26 | 22.33 | 0.93 | 29.17 | 0.09 | 350.0 | 0.03 | 0.0 | 253.33 | 0 |
| 2018 (5) | -0.18 | 0 | -0.14 | 0 | 0.51 | -27.14 | 0.01 | -50.0 | -0.32 | 0 | 0.02 | 0.0 | 0 | 0 | 0.20 | -22.74 | 1.03 | 18.39 | 0.72 | 5.88 | 0.02 | -66.67 | 0.03 | 50.0 | -23.38 | 0 |
| 2017 (4) | -0.29 | 0 | -0.1 | 0 | 0.7 | 6900.0 | 0.02 | 0 | -0.39 | 0 | 0.02 | -50.0 | 0 | 0 | 0.26 | -56.77 | 0.87 | 135.14 | 0.68 | 142.86 | 0.06 | 0.0 | 0.02 | 100.0 | -38.16 | 0 |
| 2016 (3) | 0.02 | -96.08 | -0.09 | 0 | 0.01 | 0 | 0 | 0 | -0.07 | 0 | 0.04 | 0.0 | -0.05 | 0 | 0.61 | -22.19 | 0.37 | 146.67 | 0.28 | 300.0 | 0.06 | -14.29 | 0.01 | 0.0 | 5.71 | -98.32 |
| 2015 (2) | 0.51 | 0 | -0.04 | 0 | -0.34 | 0 | 0.03 | 0 | 0.47 | 0 | 0.04 | -66.67 | 0 | 0 | 0.78 | -67.71 | 0.15 | 50.0 | 0.07 | 16.67 | 0.07 | 133.33 | 0.01 | 0.0 | 340.00 | 0 |
| 2014 (1) | -0.95 | 0 | -0.02 | 0 | 0.87 | 0 | -0.08 | 0 | -0.97 | 0 | 0.12 | 0 | 0 | 0 | 2.42 | 0 | 0.1 | -84.38 | 0.06 | -84.21 | 0.03 | 0 | 0.01 | 0 | -950.00 | 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) | 0.4 | -77.53 | 37.93 | 0.46 | -73.1 | 188.46 | -2.12 | 20.0 | -1015.79 | 0.39 | 0.0 | 141.05 | 0.86 | -75.36 | 473.91 | 0.02 | -75.0 | 100.0 | 0 | 0 | 0 | 0.48 | -79.69 | 60.58 | 0.96 | 45.45 | 118.18 | 0.69 | -5.48 | -2.82 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 54.79 | -76.3 | 41.71 |
| 24Q2 (19) | 1.78 | 49.58 | 263.27 | 1.71 | 5800.0 | 233.59 | -2.65 | -36.6 | -453.33 | 0.39 | 250.0 | 290.0 | 3.49 | 200.86 | 541.77 | 0.08 | 166.67 | 700.0 | 0 | 0 | 0 | 2.37 | 137.48 | 730.77 | 0.66 | 106.25 | -5.71 | 0.73 | 10.61 | 4.29 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 231.17 | 35.98 | 244.39 |
| 24Q1 (18) | 1.19 | -32.77 | 46.91 | -0.03 | 70.0 | 97.06 | -1.94 | -708.33 | -3980.0 | -0.26 | -132.1 | 68.29 | 1.16 | -30.54 | 652.38 | 0.03 | 200.0 | -25.0 | 0 | 0 | 0 | 1.00 | 224.92 | -16.78 | 0.32 | -38.46 | -50.0 | 0.66 | 1550.0 | 50.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 170.00 | -92.32 | -1.36 |
| 23Q4 (17) | 1.77 | 510.34 | 0.0 | -0.1 | 80.77 | -350.0 | -0.24 | -26.32 | -250.0 | 0.81 | 185.26 | 58.82 | 1.67 | 826.09 | -7.73 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.31 | 2.45 | 0 | 0.52 | 18.18 | -46.94 | 0.04 | -94.37 | -93.1 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 2212.50 | 5621.98 | 662.5 |
| 23Q3 (16) | 0.29 | -40.82 | -32.56 | -0.52 | 59.38 | -333.33 | -0.19 | -125.33 | 64.81 | -0.95 | -1050.0 | -693.75 | -0.23 | 70.89 | -174.19 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.30 | 5.09 | 0 | 0.44 | -37.14 | -21.43 | 0.71 | 1.43 | 9.23 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 38.67 | -42.39 | -38.85 |
| 23Q2 (15) | 0.49 | -39.51 | 148.04 | -1.28 | -25.49 | -161.22 | 0.75 | 1400.0 | 733.33 | 0.1 | 112.2 | 108.93 | -0.79 | -276.19 | 47.68 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.28 | -76.21 | 0 | 0.7 | 9.38 | -34.58 | 0.7 | 59.09 | -30.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 67.12 | -61.05 | 168.44 |
| 23Q1 (14) | 0.81 | -54.24 | 338.24 | -1.02 | -2650.0 | -1940.0 | 0.05 | -68.75 | -94.62 | -0.82 | -260.78 | -10.81 | -0.21 | -111.6 | 46.15 | 0.04 | 0 | 0.0 | 0 | 0 | 0 | 1.20 | 0 | 25.45 | 0.64 | -34.69 | -25.58 | 0.44 | -24.14 | -46.99 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 172.34 | -40.61 | 540.99 |
| 22Q4 (13) | 1.77 | 311.63 | 284.78 | 0.04 | 133.33 | 300.0 | 0.16 | 129.63 | -63.64 | 0.51 | 218.75 | 131.82 | 1.81 | 483.87 | 311.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.98 | 75.0 | 25.64 | 0.58 | -10.77 | -4.92 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 290.16 | 358.86 | 310.01 |
| 22Q3 (12) | 0.43 | 142.16 | 226.47 | -0.12 | 75.51 | 0 | -0.54 | -700.0 | -440.0 | 0.16 | 114.29 | -11.11 | 0.31 | 120.53 | 191.18 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.56 | -47.66 | -37.08 | 0.65 | -35.0 | -9.72 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 63.24 | 164.48 | 241.35 |
| 22Q2 (11) | -1.02 | -200.0 | -385.71 | -0.49 | -880.0 | -333.33 | 0.09 | -90.32 | 111.54 | -1.12 | -51.35 | -41.77 | -1.51 | -287.18 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.07 | 24.42 | 24.42 | 1.0 | 20.48 | 58.73 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | -98.08 | -150.96 | -208.24 |
| 22Q1 (10) | -0.34 | -173.91 | -585.71 | -0.05 | -150.0 | 0 | 0.93 | 111.36 | -5.1 | -0.74 | -436.36 | -7300.0 | -0.39 | -188.64 | -657.14 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 0.95 | 0 | 248.45 | 0.86 | 10.26 | 26.47 | 0.83 | 36.07 | 45.61 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | -39.08 | -155.22 | -434.98 |
| 21Q4 (9) | 0.46 | 235.29 | 70.37 | -0.02 | 0 | 33.33 | 0.44 | 540.0 | 1000.0 | 0.22 | 22.22 | 2100.0 | 0.44 | 229.41 | 83.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.78 | -12.36 | 39.29 | 0.61 | -15.28 | 41.86 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 70.77 | 258.19 | 20.57 |
| 21Q3 (8) | -0.34 | -61.9 | 10.53 | 0 | -100.0 | 100.0 | -0.1 | 87.18 | -133.33 | 0.18 | 122.78 | 1900.0 | -0.34 | 0 | 39.29 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.69 | 162.16 | 0 | 0.89 | 3.49 | 97.78 | 0.72 | 14.29 | 125.0 | 0.03 | 50.0 | 50.0 | 0.01 | 0.0 | 0.0 | -44.74 | -40.6 | 58.8 |
| 21Q2 (7) | -0.21 | -400.0 | -131.34 | 0.21 | 0 | 950.0 | -0.78 | -179.59 | -95.0 | -0.79 | -7800.0 | 0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.26 | -4.2 | 0 | 0.86 | 26.47 | 34.38 | 0.63 | 10.53 | 43.18 | 0.02 | 0.0 | -60.0 | 0.01 | 0.0 | -50.0 | -31.82 | -372.73 | -124.22 |
| 21Q1 (6) | 0.07 | -74.07 | -81.08 | 0 | 100.0 | 100.0 | 0.98 | 2350.0 | 1500.0 | -0.01 | -200.0 | 0 | 0.07 | -70.83 | -77.42 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0 | 0.68 | 21.43 | 100.0 | 0.57 | 32.56 | 96.55 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.67 | -80.12 | -89.91 |
| 20Q4 (5) | 0.27 | 171.05 | -42.55 | -0.03 | 83.33 | -200.0 | 0.04 | -86.67 | 110.0 | 0.01 | 200.0 | -66.67 | 0.24 | 142.86 | -47.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.56 | 24.44 | 43.59 | 0.43 | 34.38 | 59.26 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 58.70 | 154.06 | -62.53 |
| 20Q3 (4) | -0.38 | -156.72 | 0.0 | -0.18 | -1000.0 | 0.0 | 0.3 | 175.0 | 0.0 | -0.01 | 0 | 0.0 | -0.56 | -181.16 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.45 | -29.69 | 0.0 | 0.32 | -27.27 | 0.0 | 0.02 | -60.0 | 0.0 | 0.01 | -50.0 | 0.0 | -108.57 | -182.64 | 0.0 |
| 20Q2 (3) | 0.67 | 81.08 | 0.0 | 0.02 | 133.33 | 0.0 | -0.4 | -471.43 | 0.0 | 0 | 0 | 0.0 | 0.69 | 122.58 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.64 | 88.24 | 0.0 | 0.44 | 51.72 | 0.0 | 0.05 | 150.0 | 0.0 | 0.02 | 100.0 | 0.0 | 131.37 | 13.62 | 0.0 |
| 20Q1 (2) | 0.37 | -21.28 | 0.0 | -0.06 | -500.0 | 0.0 | -0.07 | 82.5 | 0.0 | 0 | -100.0 | 0.0 | 0.31 | -32.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.34 | -12.82 | 0.0 | 0.29 | 7.41 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 115.62 | -26.2 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 156.67 | 0.0 | 0.0 |
