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) | -1.67 | 0 | -1.92 | 0 | 2.56 | 26.11 | 0.04 | 0 | -3.59 | 0 | 2.09 | 280.0 | -0.08 | 0 | 22.84 | 515.48 | -0.59 | 0 | -0.36 | 0 | 0.24 | 50.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.44 | 0 | -3.24 | 0 | 2.03 | -67.57 | -0.18 | 0 | -2.8 | 0 | 0.55 | 175.0 | -0.04 | 0 | 3.71 | 68.12 | 0.57 | 0 | 1.35 | 0 | 0.16 | 14.29 | 0.01 | 0 | 28.95 | 0 |
| 2021 (8) | -2.33 | 0 | -0.59 | 0 | 6.26 | 1426.83 | 0.07 | -41.67 | -2.92 | 0 | 0.2 | -4.76 | -0.04 | 0 | 2.21 | -74.04 | -0.62 | 0 | -0.68 | 0 | 0.14 | 27.27 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -1.18 | 0 | 1.33 | -19.88 | 0.41 | 115.79 | 0.12 | -96.5 | 0.15 | 0 | 0.21 | 600.0 | -0.02 | 0 | 8.50 | 364.78 | -0.62 | 0 | -0.7 | 0 | 0.11 | -21.43 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.7 | 0 | 1.66 | 773.68 | 0.19 | -51.28 | 3.43 | 0 | -0.04 | 0 | 0.03 | 50.0 | 0.02 | 0 | 1.83 | 272.26 | -0.88 | 0 | 2.44 | 0 | 0.14 | -22.22 | 0 | 0 | -65.89 | 0 |
| 2018 (5) | -0.36 | 0 | 0.19 | -87.07 | 0.39 | 680.0 | -0.04 | 0 | -0.17 | 0 | 0.02 | -60.0 | 0 | 0 | 0.49 | -15.09 | -0.89 | 0 | -0.68 | 0 | 0.18 | -5.26 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -2.38 | 0 | 1.47 | 0 | 0.05 | 0 | 0.15 | 0.0 | -0.91 | 0 | 0.05 | -28.57 | 0.01 | 0 | 0.58 | 38.72 | -0.82 | 0 | -0.9 | 0 | 0.19 | -9.52 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 1.96 | 0 | -2.63 | 0 | -0.8 | 0 | 0.15 | 200.0 | -0.67 | 0 | 0.07 | -46.15 | -0.05 | 0 | 0.42 | -28.76 | -1.06 | 0 | -0.98 | 0 | 0.21 | -12.5 | 0.01 | -50.0 | 0.00 | 0 |
| 2015 (2) | -0.06 | 0 | -0.31 | 0 | -1.91 | 0 | 0.05 | 0 | -0.37 | 0 | 0.13 | -40.91 | -0.05 | 0 | 0.59 | -13.57 | -1.45 | 0 | -1.16 | 0 | 0.24 | 4.35 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.48 | 585.71 | 0.41 | 0 | 2.04 | 87.16 | -0.05 | 0 | 0.89 | 0 | 0.22 | 37.5 | -0.05 | 0 | 0.68 | -47.53 | -0.9 | 0 | -0.3 | 0 | 0.23 | 15.0 | 0.02 | 0.0 | 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) | -2.11 | 40.56 | -52.9 | 0.92 | 8.24 | 169.17 | 1.09 | 1657.14 | 305.66 | -1.56 | -5300.0 | -457.14 | -1.19 | 55.93 | 56.09 | -0.03 | 0.0 | -104.23 | 0 | 100.0 | 100.0 | -1.10 | -5.86 | -103.02 | -0.34 | -54.55 | -100.0 | -0.4 | -344.44 | -433.33 | 0.14 | 0.0 | 250.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -3.55 | -217.16 | -108.82 | 0.85 | 162.96 | 323.68 | -0.07 | 92.39 | -103.11 | 0.03 | 120.0 | 50.0 | -2.7 | -260.71 | -29.81 | -0.03 | -103.33 | -106.12 | -0.07 | -250.0 | -800.0 | -1.04 | -103.21 | -104.79 | -0.22 | 4.35 | 50.0 | -0.09 | -169.23 | -28.57 | 0.14 | 7.69 | 250.0 | 0 | 0 | 0 | -7100.00 | -709.24 | 0 |
| 24Q1 (18) | 3.03 | 650.91 | 55.38 | -1.35 | -110.94 | -413.95 | -0.92 | -1020.0 | -224.32 | -0.15 | -134.09 | 0.0 | 1.68 | 241.18 | -29.41 | 0.9 | 26.76 | 429.41 | -0.02 | 0.0 | 50.0 | 32.37 | 6.7 | 395.13 | -0.23 | -2200.0 | -1250.0 | 0.13 | 126.53 | 85.71 | 0.13 | 8.33 | 225.0 | 0 | 0 | 0 | 1165.38 | 0 | -34.26 |
| 23Q4 (17) | -0.55 | 60.14 | 50.89 | -0.64 | 51.88 | -326.67 | 0.1 | 118.87 | 200.0 | 0.44 | 257.14 | 10.0 | -1.19 | 56.09 | 6.3 | 0.71 | 0.0 | 222.73 | -0.02 | 33.33 | 0.0 | 30.34 | -16.67 | 524.77 | -0.01 | 94.12 | -104.17 | -0.49 | -508.33 | -1080.0 | 0.12 | 200.0 | 200.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -1.38 | 18.82 | -245.0 | -1.33 | -250.0 | -101.52 | -0.53 | -123.56 | -231.25 | -0.28 | -1500.0 | 48.15 | -2.71 | -30.29 | -155.66 | 0.71 | 44.9 | 222.73 | -0.03 | -400.0 | 0 | 36.41 | 67.93 | 571.93 | -0.17 | 61.36 | -241.67 | 0.12 | 271.43 | -80.95 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -862.50 | 0 | -1344.69 |
| 23Q2 (15) | -1.7 | -187.18 | -152.96 | -0.38 | -188.37 | 25.49 | 2.25 | 204.05 | 43.31 | 0.02 | 113.33 | -88.24 | -2.08 | -187.39 | -177.04 | 0.49 | 188.24 | 390.0 | 0.01 | 125.0 | 200.0 | 21.68 | 231.6 | 580.8 | -0.44 | -2300.0 | -1000.0 | -0.07 | -200.0 | -135.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 1.95 | 274.11 | 254.76 | 0.43 | 386.67 | 122.4 | 0.74 | 840.0 | 1.37 | -0.15 | -137.5 | 28.57 | 2.38 | 287.4 | 174.84 | 0.17 | -22.73 | 750.0 | -0.04 | -100.0 | -100.0 | 6.54 | 34.63 | 910.19 | 0.02 | -91.67 | -91.67 | 0.07 | 40.0 | -85.11 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 1772.73 | 242.45 | 817.53 |
| 22Q4 (13) | -1.12 | -180.0 | -219.15 | -0.15 | 77.27 | 48.28 | -0.1 | 37.5 | -145.45 | 0.4 | 174.07 | 3900.0 | -1.27 | -19.81 | -295.38 | 0.22 | 0.0 | 633.33 | -0.02 | 0 | 0 | 4.86 | -10.38 | 327.37 | 0.24 | 100.0 | 284.62 | 0.05 | -92.06 | 138.46 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -1244.44 | -1984.44 | 0 |
| 22Q3 (12) | -0.4 | -112.46 | 42.03 | -0.66 | -29.41 | -450.0 | -0.16 | -110.19 | -1500.0 | -0.54 | -417.65 | -2800.0 | -1.06 | -139.26 | -30.86 | 0.22 | 120.0 | 266.67 | 0 | 100.0 | 0 | 5.42 | 70.15 | 208.87 | 0.12 | 400.0 | 152.17 | 0.63 | 215.0 | 415.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -59.70 | -104.46 | 0 |
| 22Q2 (11) | 3.21 | 354.76 | 307.1 | -0.51 | 73.44 | -368.42 | 1.57 | 115.07 | -56.15 | 0.17 | 180.95 | 1600.0 | 2.7 | 184.91 | 298.53 | 0.1 | 400.0 | 66.67 | -0.01 | 50.0 | 50.0 | 3.18 | 392.04 | 23.14 | -0.04 | -116.67 | 71.43 | 0.2 | -57.45 | 183.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 1337.50 | 641.37 | 0 |
| 22Q1 (10) | -1.26 | -234.04 | -22.33 | -1.92 | -562.07 | -433.33 | 0.73 | 231.82 | -70.45 | -0.21 | -2200.0 | -800.0 | -3.18 | -589.23 | -128.78 | 0.02 | -33.33 | -50.0 | -0.02 | 0 | -100.0 | 0.65 | -43.04 | -89.0 | 0.24 | 284.62 | 318.18 | 0.47 | 461.54 | 527.27 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -247.06 | 0 | 0 |
| 21Q4 (9) | 0.94 | 236.23 | 256.67 | -0.29 | -141.67 | -170.73 | 0.22 | 2300.0 | 57.14 | 0.01 | -50.0 | -85.71 | 0.65 | 180.25 | 442.11 | 0.03 | -50.0 | -80.0 | 0 | 0 | 0 | 1.14 | -35.23 | -95.68 | -0.13 | 43.48 | 40.91 | -0.13 | 35.0 | 53.57 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.69 | 55.48 | -590.0 | -0.12 | -163.16 | -126.67 | -0.01 | -100.28 | -106.67 | 0.02 | 100.0 | -33.33 | -0.81 | 40.44 | -331.43 | 0.06 | 0.0 | 0.0 | 0 | 100.0 | 0 | 1.75 | -32.16 | -76.32 | -0.23 | -64.29 | -53.33 | -0.2 | 16.67 | 9.09 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -1.55 | -50.49 | -2037.5 | 0.19 | 152.78 | 0.0 | 3.58 | 44.94 | 2088.89 | 0.01 | -66.67 | -83.33 | -1.36 | 2.16 | -603.7 | 0.06 | 50.0 | 0 | -0.02 | -100.0 | 0 | 2.59 | -56.03 | 0 | -0.14 | -27.27 | -100.0 | -0.24 | -118.18 | -118.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -1.03 | -71.67 | -83.93 | -0.36 | -187.8 | -233.33 | 2.47 | 1664.29 | 696.77 | 0.03 | -57.14 | 200.0 | -1.39 | -631.58 | -379.31 | 0.04 | -73.33 | 300.0 | -0.01 | 0 | 50.0 | 5.88 | -77.65 | 188.24 | -0.11 | 50.0 | 38.89 | -0.11 | 60.71 | -22.22 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.6 | -500.0 | 10.45 | 0.41 | -8.89 | -68.94 | 0.14 | -6.67 | 800.0 | 0.07 | 133.33 | -22.22 | -0.19 | -154.29 | -129.23 | 0.15 | 150.0 | 850.0 | 0 | 0 | -100.0 | 26.32 | 255.26 | 810.53 | -0.22 | -46.67 | -120.0 | -0.28 | -27.27 | 17.65 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.1 | -225.0 | 0.0 | 0.45 | 136.84 | 0.0 | 0.15 | 183.33 | 0.0 | 0.03 | -50.0 | 0.0 | 0.35 | 29.63 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 7.41 | 0 | 0.0 | -0.15 | -114.29 | 0.0 | -0.22 | -100.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.08 | 114.29 | 0.0 | 0.19 | -29.63 | 0.0 | -0.18 | -158.06 | 0.0 | 0.06 | 300.0 | 0.0 | 0.27 | 193.1 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.07 | 61.11 | 0.0 | -0.11 | -22.22 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.56 | 16.42 | 0.0 | 0.27 | -79.55 | 0.0 | 0.31 | 1650.0 | 0.0 | -0.03 | -133.33 | 0.0 | -0.29 | -144.62 | 0.0 | 0.01 | 150.0 | 0.0 | -0.02 | -300.0 | 0.0 | 2.04 | 155.1 | 0.0 | -0.18 | -80.0 | 0.0 | -0.09 | 73.53 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.67 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -3.70 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
