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) | -12.62 | 0 | -0.05 | 0 | 12.08 | 0 | 1.48 | -43.51 | -12.67 | 0 | 0.06 | -87.76 | 0 | 0 | 0.03 | -87.22 | -3.13 | 0 | -4.6 | 0 | 0.25 | 19.05 | 0.1 | 42.86 | 0.00 | 0 |
| 2022 (9) | 15.25 | 0 | -1.4 | 0 | -14.77 | 0 | 2.62 | 0 | 13.85 | 0 | 0.49 | 81.48 | -0.13 | 0 | 0.21 | 126.32 | 0.36 | -87.1 | 0.01 | -99.39 | 0.21 | 0.0 | 0.07 | 16.67 | 5258.62 | 0 |
| 2021 (8) | -9.71 | 0 | -0.2 | 0 | 9.49 | 512.26 | -4.12 | 0 | -9.91 | 0 | 0.27 | 800.0 | 0 | 0 | 0.09 | 727.55 | 2.79 | 2.95 | 1.64 | 62.38 | 0.21 | -4.55 | 0.06 | -60.0 | -508.38 | 0 |
| 2020 (7) | -0.97 | 0 | -0.52 | 0 | 1.55 | -54.68 | -0.02 | 0 | -1.49 | 0 | 0.03 | -76.92 | 0 | 0 | 0.01 | -80.43 | 2.71 | 72.61 | 1.01 | 24.69 | 0.22 | -21.43 | 0.15 | -16.67 | -70.29 | 0 |
| 2019 (6) | 2.51 | 434.04 | -0.66 | 0 | 3.42 | 0 | -0.11 | 0 | 1.85 | 262.75 | 0.13 | 116.67 | 0 | 0 | 0.06 | 149.88 | 1.57 | 0 | 0.81 | 0 | 0.28 | 180.0 | 0.18 | -25.0 | 197.64 | 0 |
| 2018 (5) | 0.47 | -97.59 | 0.04 | -97.33 | -5.7 | 0 | 0 | 0 | 0.51 | -97.57 | 0.06 | -82.86 | 0 | 0 | 0.02 | -79.99 | -0.18 | 0 | -1.24 | 0 | 0.1 | -33.33 | 0.24 | -4.0 | 0.00 | 0 |
| 2017 (4) | 19.53 | 0 | 1.5 | 0 | -18.15 | 0 | -0.72 | 0 | 21.03 | 0 | 0.35 | 775.0 | 0 | 0 | 0.11 | 762.21 | 2.92 | 269.62 | 0.7 | 400.0 | 0.15 | 7.14 | 0.25 | 0.0 | 1775.45 | 0 |
| 2016 (3) | -26.75 | 0 | -1.06 | 0 | 25.07 | 103.66 | -1.52 | 0 | -27.81 | 0 | 0.04 | -20.0 | 0 | 0 | 0.01 | 8.62 | 0.79 | -37.3 | 0.14 | -93.64 | 0.14 | -26.32 | 0.25 | 0.0 | -5047.17 | 0 |
| 2015 (2) | -8.37 | 0 | -1.28 | 0 | 12.31 | 423.83 | 1.87 | 246.3 | -9.65 | 0 | 0.05 | -89.8 | 0 | 0 | 0.01 | -96.46 | 1.26 | 0 | 2.2 | 378.26 | 0.19 | 18.75 | 0.25 | 13.64 | -317.05 | 0 |
| 2014 (1) | 0.88 | 780.0 | -2.15 | 0 | 2.35 | 130.39 | 0.54 | 2600.0 | -1.27 | 0 | 0.49 | 188.24 | -1.46 | 0 | 0.34 | 123.03 | -0.48 | 0 | 0.46 | 0 | 0.16 | 23.08 | 0.22 | 22.22 | 104.76 | 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) | 2.29 | -18.51 | 1426.67 | 0.16 | 277.78 | 180.0 | -1.44 | 80.54 | 28.71 | -0.02 | 0 | 0.0 | 2.45 | -9.93 | 5000.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0 | 0 | 3.27 | 52.09 | 377.12 | 2.68 | 78.67 | 415.29 | 0.07 | 0.0 | 16.67 | 0.02 | 0.0 | 0.0 | 82.67 | -53.22 | 0 |
| 24Q2 (19) | 2.81 | -43.57 | 134.39 | -0.09 | 88.89 | -800.0 | -7.4 | -234.84 | -460.98 | 0 | 0 | -100.0 | 2.72 | -34.77 | 133.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 2.15 | 138.89 | 186.0 | 1.5 | 689.47 | 154.95 | 0.07 | 0.0 | 40.0 | 0.02 | 0.0 | 0.0 | 176.73 | -90.06 | 0 |
| 24Q1 (18) | 4.98 | 137.14 | -43.47 | -0.81 | -440.0 | -361.29 | -2.21 | -116.72 | -90.52 | 0 | 0 | -100.0 | 4.17 | 130.75 | -54.28 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.9 | -23.08 | 245.16 | 0.19 | 258.33 | 121.11 | 0.07 | -22.22 | 40.0 | 0.02 | 0.0 | 0.0 | 1778.57 | 0 | 0 |
| 23Q4 (17) | -13.41 | -9040.0 | -222.91 | -0.15 | 25.0 | -114.71 | 13.22 | 754.46 | 235.87 | 0 | 100.0 | -100.0 | -13.56 | -27020.0 | -213.66 | 0.01 | 0 | -75.0 | 0 | 0 | 0 | 0.02 | 0 | -82.77 | 1.17 | 199.15 | 354.35 | -0.12 | 85.88 | 90.7 | 0.09 | 50.0 | 125.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.15 | 101.84 | -98.77 | -0.2 | -1900.0 | 53.49 | -2.02 | -198.54 | 83.52 | -0.02 | -101.35 | 77.78 | -0.05 | 99.39 | -100.43 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -1.18 | 52.8 | -202.56 | -0.85 | 68.86 | 0 | 0.06 | 20.0 | 20.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | -8.17 | -192.74 | -27333.33 | -0.01 | -103.23 | 99.5 | 2.05 | 276.72 | 160.12 | 1.48 | 7300.0 | 55.79 | -8.18 | -189.69 | -311.06 | 0.04 | 0 | 0 | 0 | 0 | 100.0 | 0.06 | 0 | 0 | -2.5 | -303.23 | -1415.79 | -2.73 | -203.33 | -1237.5 | 0.05 | 0.0 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 8.81 | -19.25 | 211.94 | 0.31 | -69.61 | 1450.0 | -1.16 | 88.08 | -110.9 | 0.02 | -97.5 | -97.92 | 9.12 | -23.55 | 216.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.62 | -34.78 | -160.19 | -0.9 | 30.23 | -184.91 | 0.05 | 25.0 | -16.67 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 10.91 | -10.5 | 21720.0 | 1.02 | 337.21 | 0 | -9.73 | 20.64 | -1971.15 | 0.8 | 988.89 | 119.46 | 11.93 | 1.45 | 23760.0 | 0.04 | -33.33 | 0 | 0 | 100.0 | 0 | 0.09 | -25.48 | 0 | -0.46 | -17.95 | -217.95 | -1.29 | 0 | -490.91 | 0.04 | -20.0 | -33.33 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 12.19 | 40533.33 | 20416.67 | -0.43 | 78.71 | -65.38 | -12.26 | -259.53 | -2046.03 | -0.09 | -109.47 | -1000.0 | 11.76 | 690.95 | 3775.0 | 0.06 | 0 | -25.0 | -0.06 | 14.29 | 0 | 0.12 | 0 | -2.77 | -0.39 | -305.26 | -160.0 | 0 | -100.0 | -100.0 | 0.05 | -16.67 | 0.0 | 0.02 | 0.0 | 0.0 | 17414.29 | 185652.38 | 130707.14 |
| 22Q2 (11) | 0.03 | 100.38 | 105.08 | -2.02 | -10200.0 | -821.43 | -3.41 | -132.05 | -297.11 | 0.95 | -1.04 | 2475.0 | -1.99 | 74.65 | -541.94 | 0 | -100.0 | -100.0 | -0.07 | 0 | 56.25 | -0.00 | -100.0 | -100.0 | 0.19 | -81.55 | -83.19 | 0.24 | -77.36 | -53.85 | 0.06 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 9.38 | 101.36 | 109.38 |
| 22Q1 (10) | -7.87 | -15840.0 | 13.71 | 0.02 | 0 | 109.09 | 10.64 | 1946.15 | 60.97 | 0.96 | 123.36 | 9500.0 | -7.85 | -15800.0 | 15.95 | 0.4 | 0 | 233.33 | 0 | 0 | -100.0 | 0.49 | 0 | 180.49 | 1.03 | 164.1 | 63.49 | 1.06 | 221.21 | 152.38 | 0.06 | 0.0 | 20.0 | 0.02 | 0.0 | 100.0 | -690.35 | -5760.88 | 63.67 |
| 21Q4 (9) | 0.05 | 183.33 | -98.84 | 0 | 100.0 | 100.0 | 0.52 | -17.46 | 157.14 | -4.11 | -41200.0 | -41200.0 | 0.05 | 115.62 | -98.75 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.39 | -40.0 | -11.36 | 0.33 | -13.16 | 243.48 | 0.06 | 20.0 | 20.0 | 0.02 | 0.0 | 0.0 | 12.20 | 191.46 | 0 |
| 21Q3 (8) | -0.06 | 89.83 | 97.46 | -0.26 | -192.86 | -2700.0 | 0.63 | -63.58 | -43.24 | 0.01 | 125.0 | 133.33 | -0.32 | -3.23 | 86.38 | 0.08 | 14.29 | 0 | 0 | 100.0 | 0 | 0.13 | 49.36 | 0 | 0.65 | -42.48 | -14.47 | 0.38 | -26.92 | -2.56 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | -50.0 | -13.33 | 86.67 | 97.29 |
| 21Q2 (7) | -0.59 | 93.53 | -107.15 | 0.28 | 227.27 | 247.37 | 1.73 | -73.83 | 125.9 | -0.04 | -500.0 | 42.86 | -0.31 | 96.68 | -103.85 | 0.07 | -41.67 | 600.0 | -0.16 | -200.0 | 0 | 0.08 | -51.61 | 364.27 | 1.13 | 79.37 | 56.94 | 0.52 | 23.81 | 85.71 | 0.05 | 0.0 | -16.67 | 0.02 | 100.0 | -50.0 | -100.00 | 94.74 | -104.61 |
| 21Q1 (6) | -9.12 | -311.11 | 18.43 | -0.22 | 31.25 | -1000.0 | 6.61 | 826.37 | -17.58 | 0.01 | 0.0 | -87.5 | -9.34 | -333.5 | 16.61 | 0.12 | 1100.0 | 1100.0 | 0.16 | 0 | 0 | 0.18 | 986.71 | 1200.69 | 0.63 | 43.18 | -21.25 | 0.42 | 282.61 | -26.32 | 0.05 | 0.0 | -16.67 | 0.01 | -50.0 | -75.0 | -1900.00 | 0 | -13.86 |
| 20Q4 (5) | 4.32 | 283.05 | 62.41 | -0.32 | -3300.0 | -1700.0 | -0.91 | -181.98 | -163.19 | 0.01 | 133.33 | 112.5 | 4.0 | 270.21 | 49.25 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.02 | 0 | -19.19 | 0.44 | -42.11 | 833.33 | -0.23 | -158.97 | -243.75 | 0.05 | 0.0 | -37.5 | 0.02 | -50.0 | -50.0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -2.36 | -128.61 | 0.0 | 0.01 | 105.26 | 0.0 | 1.11 | 116.62 | 0.0 | -0.03 | 57.14 | 0.0 | -2.35 | -129.16 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.76 | 5.56 | 0.0 | 0.39 | 39.29 | 0.0 | 0.05 | -16.67 | 0.0 | 0.04 | 0.0 | 0.0 | -491.67 | -122.65 | 0.0 |
| 20Q2 (3) | 8.25 | 173.79 | 0.0 | -0.19 | -850.0 | 0.0 | -6.68 | -183.29 | 0.0 | -0.07 | -187.5 | 0.0 | 8.06 | 171.96 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 35.57 | 0.0 | 0.72 | -10.0 | 0.0 | 0.28 | -50.88 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2171.05 | 230.11 | 0.0 |
| 20Q1 (2) | -11.18 | -520.3 | 0.0 | -0.02 | -200.0 | 0.0 | 8.02 | 456.94 | 0.0 | 0.08 | 200.0 | 0.0 | -11.2 | -517.91 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | -32.49 | 0.0 | 0.8 | 1433.33 | 0.0 | 0.57 | 256.25 | 0.0 | 0.06 | -25.0 | 0.0 | 0.04 | 0.0 | 0.0 | -1668.66 | -275.65 | 0.0 |
| 19Q4 (1) | 2.66 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 950.00 | 0.0 | 0.0 |
