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) | -1.38 | 0 | -0.21 | 0 | 1.24 | -11.43 | -0.2 | 0 | -1.59 | 0 | 0.17 | -92.34 | 0 | 0 | 1.91 | -83.44 | -3.69 | 0 | -3.46 | 0 | 0.44 | -4.35 | 0.01 | 0 | 0.00 | 0 |
| 2022 (9) | 1.14 | 0 | -2.39 | 0 | 1.4 | 0 | 0.08 | 0 | -1.25 | 0 | 2.22 | 167.47 | 0 | 0 | 11.55 | 131.43 | -0.13 | 0 | 0.09 | 0 | 0.46 | -6.12 | 0 | 0 | 207.27 | 0 |
| 2021 (8) | -4.18 | 0 | -0.83 | 0 | -1.25 | 0 | -0.01 | 0 | -5.01 | 0 | 0.83 | 124.32 | 0 | 0 | 4.99 | 252.88 | -0.2 | 0 | -0.26 | 0 | 0.49 | 4.26 | 0 | 0 | -1817.39 | 0 |
| 2020 (7) | 4.25 | 74.9 | -0.36 | 0 | 2.43 | 0 | 0.17 | 0 | 3.89 | 62.76 | 0.37 | 131.25 | 0 | 0 | 1.41 | 116.58 | 2.7 | 42.86 | 2.03 | 26.88 | 0.47 | 2.17 | 0 | 0 | 170.00 | 44.12 |
| 2019 (6) | 2.43 | -8.99 | -0.04 | 0 | -1.55 | 0 | -0.14 | 0 | 2.39 | 0.84 | 0.16 | -50.0 | 0 | 0 | 0.65 | -25.39 | 1.89 | -42.55 | 1.6 | -40.3 | 0.46 | 76.92 | 0 | 0 | 117.96 | 29.89 |
| 2018 (5) | 2.67 | 0 | -0.3 | 0 | -0.21 | 0 | 0.06 | -25.0 | 2.37 | 0 | 0.32 | 6.67 | 0 | 0 | 0.88 | -42.64 | 3.29 | 204.63 | 2.68 | 226.83 | 0.26 | 73.33 | 0 | 0 | 90.82 | 0 |
| 2017 (4) | -0.8 | 0 | -0.31 | 0 | 0.22 | 0 | 0.08 | -11.11 | -1.11 | 0 | 0.3 | 114.29 | 0 | 0 | 1.53 | 57.17 | 1.08 | 0 | 0.82 | 1071.43 | 0.15 | 25.0 | 0 | 0 | -82.47 | 0 |
| 2016 (3) | 0.07 | -83.72 | -0.14 | 0 | -0.3 | 0 | 0.09 | 28.57 | -0.07 | 0 | 0.14 | 27.27 | 0 | 0 | 0.97 | 34.25 | -0.13 | 0 | 0.07 | 0 | 0.12 | 9.09 | 0 | 0 | 36.84 | 0 |
| 2015 (2) | 0.43 | 0 | -0.22 | 0 | 0.11 | 0 | 0.07 | 0 | 0.21 | 0 | 0.11 | -8.33 | 0 | 0 | 0.72 | 45.36 | -0.28 | 0 | -0.12 | 0 | 0.11 | 10.0 | 0.01 | -66.67 | 0.00 | 0 |
| 2014 (1) | -0.02 | 0 | -0.11 | 0 | 0 | 0 | -0.07 | 0 | -0.13 | 0 | 0.12 | 200.0 | 0 | 0 | 0.50 | 191.79 | 0.82 | 78.26 | 0.47 | 683.33 | 0.1 | -9.09 | 0.03 | -25.0 | -3.33 | 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) | 5.4 | 346.28 | 706.74 | -0.13 | 7.14 | 50.0 | -4.28 | -282.91 | -851.11 | 0.32 | 190.91 | 1166.67 | 5.27 | 392.52 | 558.26 | 0.19 | 0.0 | 1800.0 | 0 | 0 | 0 | 1.31 | -4.55 | 265.84 | 2.98 | 9.96 | 662.26 | 3.03 | 10.58 | 918.92 | 0.18 | 5.88 | 80.0 | 0 | 0 | 0 | 168.22 | 304.57 | 0 |
| 24Q2 (19) | 1.21 | 436.11 | 604.17 | -0.14 | -7.69 | -207.69 | 2.34 | 207.89 | 7900.0 | 0.11 | 137.93 | 1200.0 | 1.07 | 318.37 | 1072.73 | 0.19 | 375.0 | 280.0 | 0 | 0 | 0 | 1.37 | -2.8 | -34.06 | 2.71 | 265.24 | 363.11 | 2.74 | 301.47 | 404.44 | 0.17 | 41.67 | 70.0 | 0 | 0 | 0 | 41.58 | 0 | 0 |
| 24Q1 (18) | -0.36 | 75.68 | -129.27 | -0.13 | -116.67 | -550.0 | 0.76 | -56.32 | 3900.0 | -0.29 | -625.0 | -141.67 | -0.49 | 68.18 | -140.5 | 0.04 | -60.0 | 100.0 | 0 | 0 | 0 | 1.41 | -75.55 | 38.52 | -1.64 | -54.72 | -51.85 | -1.36 | -21.43 | -27.1 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -1.48 | -66.29 | -317.65 | -0.06 | 76.92 | 75.0 | 1.74 | 486.67 | 302.33 | -0.04 | -33.33 | -500.0 | -1.54 | -33.91 | -450.0 | 0.1 | 900.0 | 25.0 | 0 | 0 | 0 | 5.78 | 1512.72 | 249.71 | -1.06 | -100.0 | 0 | -1.12 | -202.7 | -1500.0 | 0.12 | 20.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | -0.89 | -270.83 | 9.18 | -0.26 | -300.0 | -333.33 | -0.45 | -1400.0 | -221.43 | -0.03 | -200.0 | 0 | -1.15 | -945.45 | -10.58 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.36 | -82.8 | -1.08 | -0.53 | 48.54 | -478.57 | -0.37 | 58.89 | -232.14 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | -0.24 | -119.51 | -129.27 | 0.13 | 750.0 | 285.71 | -0.03 | -50.0 | 88.46 | -0.01 | 91.67 | -114.29 | -0.11 | -109.09 | -114.67 | 0.05 | 150.0 | -28.57 | 0 | 0 | 0 | 2.08 | 104.17 | 22.32 | -1.03 | 4.63 | -243.33 | -0.9 | 15.89 | -462.5 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.23 | 80.88 | 98.39 | -0.02 | 91.67 | 99.01 | -0.02 | 97.67 | -100.75 | -0.12 | -1300.0 | 0 | 1.21 | 175.0 | 186.43 | 0.02 | -75.0 | -99.02 | 0 | 0 | 0 | 1.02 | -38.27 | -97.64 | -1.08 | 0 | -2800.0 | -1.07 | -1428.57 | -2240.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 0.68 | 169.39 | 146.9 | -0.24 | -300.0 | 61.9 | -0.86 | -514.29 | -2050.0 | 0.01 | 0 | -91.67 | 0.44 | 142.31 | 121.15 | 0.08 | 300.0 | -87.5 | 0 | 0 | 0 | 1.65 | 356.2 | -86.85 | 0 | -100.0 | 100.0 | -0.07 | -125.0 | 65.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 1360.00 | 655.1 | 0 |
| 22Q3 (12) | -0.98 | -219.51 | 20.97 | -0.06 | 14.29 | 25.0 | -0.14 | 46.15 | 88.33 | 0 | -100.0 | 100.0 | -1.04 | -238.67 | 21.21 | 0.02 | -71.43 | -75.0 | 0 | 0 | 0 | 0.36 | -78.73 | -82.11 | 0.14 | 146.67 | 133.33 | 0.28 | 275.0 | 833.33 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0 | -245.00 | 0 | 70.36 |
| 22Q2 (11) | 0.82 | 32.26 | 315.79 | -0.07 | 96.53 | -75.0 | -0.26 | -109.77 | -36.84 | 0.07 | 0 | 0 | 0.75 | 153.57 | 278.57 | 0.07 | -96.59 | 75.0 | 0 | 0 | 0 | 1.70 | -96.06 | 75.43 | -0.3 | -850.0 | 0 | -0.16 | -420.0 | -1700.0 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.62 | 142.76 | 155.86 | -2.02 | -220.63 | -2785.71 | 2.66 | 6750.0 | 1464.71 | 0 | -100.0 | 0 | -1.4 | 32.69 | -18.64 | 2.05 | 220.31 | 2828.57 | 0 | 0 | 0 | 43.25 | 243.96 | 2050.09 | 0.04 | 123.53 | 144.44 | 0.05 | 125.0 | 150.0 | 0.11 | -8.33 | -15.38 | 0 | 0 | 0 | 387.50 | 0 | 110.47 |
| 21Q4 (9) | -1.45 | -16.94 | -310.14 | -0.63 | -687.5 | -425.0 | -0.04 | 96.67 | 81.82 | 0.12 | 192.31 | 500.0 | -2.08 | -57.58 | -464.91 | 0.64 | 700.0 | 433.33 | 0 | 0 | 0 | 12.57 | 520.83 | 421.81 | -0.17 | -383.33 | -156.67 | -0.2 | -766.67 | -183.33 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -1.24 | -226.32 | -189.21 | -0.08 | -100.0 | 27.27 | -1.2 | -531.58 | -148.39 | -0.13 | 0 | 0 | -1.32 | -214.29 | -203.12 | 0.08 | 100.0 | -33.33 | 0 | 0 | 0 | 2.03 | 108.61 | 27.93 | 0.06 | 0 | -93.88 | 0.03 | 200.0 | -95.59 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -826.67 | -182.81 | -575.78 |
| 21Q2 (7) | -0.38 | 65.77 | -121.97 | -0.04 | 42.86 | 33.33 | -0.19 | -211.76 | -235.71 | 0 | 0 | 100.0 | -0.42 | 64.41 | -125.15 | 0.04 | -42.86 | -33.33 | 0 | 0 | 0 | 0.97 | -51.73 | 16.83 | 0 | 100.0 | -100.0 | 0.01 | 110.0 | -98.41 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0 | -292.31 | 92.1 | -226.72 |
| 21Q1 (6) | -1.11 | -260.87 | -352.27 | -0.07 | 41.67 | -16.67 | 0.17 | 177.27 | 466.67 | 0 | -100.0 | -100.0 | -1.18 | -307.02 | -410.53 | 0.07 | -41.67 | 16.67 | 0 | 0 | 0 | 2.01 | -16.52 | 113.55 | -0.09 | -130.0 | -117.65 | -0.1 | -141.67 | -120.83 | 0.13 | 8.33 | 18.18 | 0 | 0 | 0 | -3700.00 | -2030.43 | -5061.36 |
| 20Q4 (5) | 0.69 | -50.36 | 72.5 | -0.12 | -9.09 | -1100.0 | -0.22 | -108.87 | -214.29 | 0.02 | 0 | 133.33 | 0.57 | -55.47 | 46.15 | 0.12 | 0.0 | 300.0 | 0 | 0 | 0 | 2.41 | 52.21 | 422.89 | 0.3 | -69.39 | -70.3 | 0.24 | -64.71 | -67.12 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 191.67 | 10.31 | 302.5 |
| 20Q3 (4) | 1.39 | -19.65 | 0.0 | -0.11 | -83.33 | 0.0 | 2.48 | 1671.43 | 0.0 | 0 | 100.0 | 0.0 | 1.28 | -23.35 | 0.0 | 0.12 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.58 | 90.5 | 0.0 | 0.98 | 7.69 | 0.0 | 0.68 | 7.94 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 173.75 | -24.67 | 0.0 |
| 20Q2 (3) | 1.73 | 293.18 | 0.0 | -0.06 | 0.0 | 0.0 | 0.14 | 366.67 | 0.0 | -0.03 | -115.79 | 0.0 | 1.67 | 339.47 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.83 | -11.77 | 0.0 | 0.91 | 78.43 | 0.0 | 0.63 | 31.25 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0.0 | 230.67 | 209.3 | 0.0 |
| 20Q1 (2) | 0.44 | 10.0 | 0.0 | -0.06 | -500.0 | 0.0 | 0.03 | 142.86 | 0.0 | 0.19 | 416.67 | 0.0 | 0.38 | -2.56 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.94 | 104.4 | 0.0 | 0.51 | -49.5 | 0.0 | 0.48 | -34.25 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 74.58 | 56.61 | 0.0 |
| 19Q4 (1) | 0.4 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 47.62 | 0.0 | 0.0 |
