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) | 0.08 | -93.89 | -0.32 | 0 | -0.82 | 0 | 0.1 | 0 | -0.24 | 0 | 0.24 | -41.46 | 0 | 0 | 3.34 | 6.23 | -0.57 | 0 | -1.2 | 0 | 0.29 | 61.11 | 0.19 | -5.0 | 0.00 | 0 |
| 2022 (9) | 1.31 | -37.62 | -0.7 | 0 | -0.41 | 0 | 0 | 0 | 0.61 | -70.95 | 0.41 | 310.0 | 0 | 0 | 3.15 | 248.33 | 1.75 | 76.77 | 1.5 | 145.9 | 0.18 | 5.88 | 0.2 | 5.26 | 69.68 | -67.81 |
| 2021 (8) | 2.1 | 467.57 | 0 | 0 | -0.6 | 0 | 0 | 0 | 2.1 | 0 | 0.1 | -16.67 | 0 | 0 | 0.90 | -37.37 | 0.99 | 0 | 0.61 | 0 | 0.17 | -22.73 | 0.19 | 46.15 | 216.49 | 0 |
| 2020 (7) | 0.37 | -40.32 | -0.61 | 0 | 0.17 | 41.67 | 0 | 0 | -0.24 | 0 | 0.12 | 33.33 | 0 | 0 | 1.44 | 57.53 | -0.29 | 0 | -1.15 | 0 | 0.22 | -8.33 | 0.13 | 0 | 0.00 | 0 |
| 2019 (6) | 0.62 | 0 | -0.09 | 0 | 0.12 | -80.0 | 0.01 | 0 | 0.53 | 0 | 0.09 | 350.0 | 0 | 0 | 0.92 | 301.93 | 0.18 | 0 | 1.3 | 0 | 0.24 | 242.86 | 0 | 0 | 40.26 | 0 |
| 2018 (5) | -0.41 | 0 | -0.07 | 0 | 0.6 | 0 | -0.02 | 0 | -0.48 | 0 | 0.02 | -50.0 | 0 | 0 | 0.23 | -50.68 | -0.64 | 0 | -0.85 | 0 | 0.07 | -12.5 | 0.19 | -9.52 | 0.00 | 0 |
| 2017 (4) | -0.16 | 0 | 0.61 | 0 | -0.4 | 0 | 0.01 | 0 | 0.45 | 0 | 0.04 | 300.0 | 0 | 0 | 0.46 | 291.69 | -0.42 | 0 | 0.03 | 0 | 0.08 | -27.27 | 0.21 | -4.55 | -50.00 | 0 |
| 2016 (3) | -0.91 | 0 | -0.27 | 0 | 0.2 | 0 | -0.02 | 0 | -1.18 | 0 | 0.01 | -75.0 | 0 | 0 | 0.12 | -78.33 | -0.52 | 0 | -0.63 | 0 | 0.11 | -15.38 | 0.22 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.11 | 0 | -0.18 | 0 | 0 | 0 | 0 | 0 | -0.29 | 0 | 0.04 | 100.0 | 0 | 0 | 0.54 | 81.22 | -0.8 | 0 | -0.7 | 0 | 0.13 | 0.0 | 0.22 | 4.76 | 0.00 | 0 |
| 2014 (1) | -0.36 | 0 | -0.46 | 0 | 0.19 | 0 | -0.07 | 0 | -0.82 | 0 | 0.02 | -88.89 | 0 | 0 | 0.30 | -89.32 | -0.96 | 0 | -0.94 | 0 | 0.13 | 8.33 | 0.21 | 16.67 | 0.00 | 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) | -0.36 | -176.6 | -325.0 | -0.05 | 82.14 | 28.57 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.41 | -315.79 | -555.56 | 0.03 | -75.0 | -40.0 | 0 | 0 | 0 | 1.79 | -75.15 | -39.64 | -0.23 | 0.0 | -4.55 | -0.11 | 45.0 | 75.56 | 0.08 | 0.0 | 14.29 | 0.05 | 0.0 | 0.0 | -1800.00 | 0 | 0 |
| 24Q2 (19) | 0.47 | 304.35 | 80.77 | -0.28 | -180.0 | 3.45 | 18.53 | 4532.5 | 0 | 0 | 0 | 100.0 | 0.19 | 157.58 | 733.33 | 0.12 | 33.33 | -7.69 | 0 | 0 | 0 | 7.19 | 10.18 | -13.77 | -0.23 | 25.81 | -35.29 | -0.2 | 62.26 | 45.95 | 0.08 | 0.0 | 14.29 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.23 | -188.46 | 61.67 | -0.1 | 0 | -350.0 | 0.4 | 0 | 0 | 0 | 0 | -100.0 | -0.33 | -226.92 | 41.07 | 0.09 | 0 | 50.0 | 0 | 0 | 0 | 6.52 | 0 | 126.09 | -0.31 | -72.22 | 0 | -0.53 | 13.11 | -340.91 | 0.08 | 14.29 | 14.29 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 0.26 | 62.5 | -55.17 | 0 | 100.0 | 100.0 | 0 | 100.0 | 0 | 0 | 0 | -100.0 | 0.26 | 188.89 | 30.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | 18.18 | -129.51 | -0.61 | -35.56 | -187.14 | 0.07 | 0.0 | 16.67 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 0.16 | -38.46 | -74.6 | -0.07 | 75.86 | 12.5 | -0.83 | 0 | -102.44 | 0 | 100.0 | 100.0 | 0.09 | 400.0 | -83.64 | 0.05 | -61.54 | 25.0 | 0 | 0 | 0 | 2.96 | -64.5 | 195.86 | -0.22 | -29.41 | -137.29 | -0.45 | -21.62 | -181.82 | 0.07 | 0.0 | 75.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.26 | 143.33 | 966.67 | -0.29 | -825.0 | -52.63 | 0 | 0 | 0 | -0.01 | -109.09 | 0 | -0.03 | 94.64 | 86.36 | 0.13 | 116.67 | 160.0 | 0 | 0 | 0 | 8.33 | 188.89 | 353.33 | -0.17 | 0 | -194.44 | -0.37 | -268.18 | -305.56 | 0.07 | 0.0 | 75.0 | 0.05 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (14) | -0.6 | -203.45 | -528.57 | 0.04 | 110.53 | 180.0 | 0 | 0 | 0 | 0.11 | 450.0 | 0 | -0.56 | -380.0 | -722.22 | 0.06 | -78.57 | 50.0 | 0 | 0 | 0 | 2.88 | -64.25 | 104.81 | 0 | -100.0 | -100.0 | 0.22 | -68.57 | 175.0 | 0.07 | 16.67 | 75.0 | 0.05 | 0.0 | 0.0 | -176.47 | -346.45 | -314.29 |
| 22Q4 (13) | 0.58 | -7.94 | -51.26 | -0.38 | -375.0 | -245.45 | 0 | 100.0 | 100.0 | 0.02 | 200.0 | 0 | 0.2 | -63.64 | -81.48 | 0.28 | 600.0 | 833.33 | 0 | 0 | 0 | 8.07 | 706.92 | 790.3 | 0.61 | 3.39 | 5.17 | 0.7 | 27.27 | 42.86 | 0.06 | 50.0 | 50.0 | 0.05 | 0.0 | 0.0 | 71.60 | -27.26 | -65.1 |
| 22Q3 (12) | 0.63 | 2200.0 | -43.75 | -0.08 | 57.89 | -60.0 | -0.41 | 0 | -310.0 | -0.02 | 0 | 0 | 0.55 | 350.0 | -48.6 | 0.04 | -20.0 | 300.0 | 0 | 0 | 0 | 1.00 | -45.6 | 215.0 | 0.59 | 227.78 | 51.28 | 0.55 | 205.56 | 587.5 | 0.04 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 98.44 | 985.94 | -85.06 |
| 22Q2 (11) | -0.03 | -121.43 | -117.65 | -0.19 | -280.0 | -200.0 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -0.22 | -344.44 | -161.11 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 1.84 | 30.51 | 67.89 | 0.18 | -51.35 | -37.93 | 0.18 | 125.0 | -28.0 | 0.04 | 0.0 | -20.0 | 0.05 | 0.0 | 0.0 | -11.11 | -113.49 | -122.88 |
| 22Q1 (10) | 0.14 | -88.24 | 137.84 | -0.05 | 54.55 | -25.0 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | 0.09 | -91.67 | 121.95 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 1.41 | 55.4 | -34.51 | 0.37 | -36.21 | 237.04 | 0.08 | -83.67 | 140.0 | 0.04 | 0.0 | -20.0 | 0.05 | 0.0 | 0.0 | 82.35 | -59.86 | 0 |
| 21Q4 (9) | 1.19 | 6.25 | 85.94 | -0.11 | -120.0 | -164.71 | -0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1.08 | 0.93 | 33.33 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.91 | 185.5 | -6.19 | 0.58 | 48.72 | 583.33 | 0.49 | 512.5 | 426.67 | 0.04 | 0.0 | -20.0 | 0.05 | 0.0 | 0.0 | 205.17 | -68.86 | 0 |
| 21Q3 (8) | 1.12 | 558.82 | 138.3 | -0.05 | -126.32 | 91.38 | -0.1 | 66.67 | -233.33 | 0 | 100.0 | 100.0 | 1.07 | 197.22 | 1072.73 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.32 | -71.01 | -74.18 | 0.39 | 34.48 | 875.0 | 0.08 | -68.0 | 33.33 | 0.04 | -20.0 | -33.33 | 0.05 | 0.0 | 25.0 | 658.82 | 1256.4 | 124.28 |
| 21Q2 (7) | 0.17 | 145.95 | 147.22 | 0.19 | 575.0 | 205.56 | -0.3 | -200.0 | 0 | -0.05 | -200.0 | 0 | 0.36 | 187.8 | 166.67 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 1.09 | -49.09 | -60.8 | 0.29 | 207.41 | 293.33 | 0.25 | 225.0 | 47.06 | 0.05 | 0.0 | -16.67 | 0.05 | 0.0 | 25.0 | 48.57 | 0 | 136.43 |
| 21Q1 (6) | -0.37 | -157.81 | 2.63 | -0.04 | -123.53 | -300.0 | -0.1 | 0.0 | -133.33 | 0.05 | 0 | 0 | -0.41 | -150.62 | -5.13 | 0.04 | 100.0 | 300.0 | 0 | 0 | 0 | 2.15 | 122.58 | 336.56 | -0.27 | -125.0 | -285.71 | -0.2 | -33.33 | 83.61 | 0.05 | 0.0 | -16.67 | 0.05 | 0.0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.64 | 36.17 | 357.14 | 0.17 | 129.31 | 950.0 | -0.1 | -233.33 | -130.3 | 0 | 100.0 | 0 | 0.81 | 836.36 | 575.0 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 0.97 | -21.42 | 175.36 | -0.12 | -400.0 | -175.0 | -0.15 | -350.0 | 42.31 | 0.05 | -16.67 | 150.0 | 0.05 | 25.0 | 25.0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.47 | 230.56 | 0.0 | -0.58 | -222.22 | 0.0 | -0.03 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.11 | 79.63 | 0.0 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0.0 | 1.23 | -55.98 | 0.0 | 0.04 | 126.67 | 0.0 | 0.06 | -64.71 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 293.75 | 320.31 | 0.0 |
| 20Q2 (3) | -0.36 | 5.26 | 0.0 | -0.18 | -1700.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.54 | -38.46 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 2.79 | 467.04 | 0.0 | -0.15 | -114.29 | 0.0 | 0.17 | 113.93 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0 | 0.0 | -133.33 | 0 | 0.0 |
| 20Q1 (2) | -0.38 | -371.43 | 0.0 | -0.01 | 50.0 | 0.0 | 0.3 | -9.09 | 0.0 | 0 | 0 | 0.0 | -0.39 | -425.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | 40.39 | 0.0 | -0.07 | -143.75 | 0.0 | -1.22 | -369.23 | 0.0 | 0.06 | 200.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
