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) | -1.08 | 0 | 0.69 | 0 | 0.1 | -95.12 | 0.11 | 175.0 | -0.39 | 0 | 0.36 | -91.11 | 0 | 0 | 9.25 | -92.41 | -0.9 | 0 | -0.52 | 0 | 0.15 | 25.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.68 | 0 | -1.58 | 0 | 2.05 | 0 | 0.04 | 0 | -2.26 | 0 | 4.05 | 0 | 0 | 0 | 121.99 | 0 | -0.66 | 0 | -0.83 | 0 | 0.12 | 20.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.69 | 0 | 0.71 | 136.67 | -0.5 | 0 | -0.14 | 0 | 0.02 | -98.44 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.14 | 0 | 0.11 | -76.6 | 0.1 | 0.0 | 0.01 | 0.0 | -313.64 | 0 |
| 2020 (7) | 0.98 | 63.33 | 0.3 | 30.43 | -0.57 | 0 | 0 | 0 | 1.28 | 54.22 | 0.05 | 0 | 0 | 0 | 1.21 | 0 | 0.54 | 42.11 | 0.47 | 34.29 | 0.1 | -9.09 | 0.01 | 0 | 168.97 | 29.54 |
| 2019 (6) | 0.6 | 0 | 0.23 | -25.81 | -0.73 | 0 | -0.03 | 0 | 0.83 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.38 | 0 | 0.35 | 600.0 | 0.11 | 120.0 | 0 | 0 | 130.43 | 0 |
| 2018 (5) | -1.32 | 0 | 0.31 | 0 | -0.2 | 0 | -0.09 | 0 | -1.01 | 0 | 0.02 | -33.33 | 0 | 0 | 0.46 | -18.11 | -0.05 | 0 | 0.05 | -88.89 | 0.05 | -37.5 | 0.01 | 0.0 | -1200.00 | 0 |
| 2017 (4) | -0.16 | 0 | -0.08 | 0 | -0.56 | 0 | -0.35 | 0 | -0.24 | 0 | 0.03 | -72.73 | 0 | 0 | 0.56 | -71.26 | 0.46 | -34.29 | 0.45 | -27.42 | 0.08 | 0.0 | 0.01 | -50.0 | -29.63 | 0 |
| 2016 (3) | 0.68 | -47.69 | -1.66 | 0 | 2.28 | 0 | -0.33 | 0 | -0.98 | 0 | 0.11 | 1000.0 | 0 | 0 | 1.94 | 1083.42 | 0.7 | -27.08 | 0.62 | -30.34 | 0.08 | 33.33 | 0.02 | 100.0 | 94.44 | -30.26 |
| 2015 (2) | 1.3 | 106.35 | -2.89 | 0 | -0.75 | 0 | 0.2 | -28.57 | -1.59 | 0 | 0.01 | -92.31 | 0 | 0 | 0.16 | -92.53 | 0.96 | 10.34 | 0.89 | 7.23 | 0.06 | 100.0 | 0.01 | 0.0 | 135.42 | 87.0 |
| 2014 (1) | 0.63 | -80.67 | -0.74 | 0 | -0.06 | 0 | 0.28 | -73.83 | -0.11 | 0 | 0.13 | 550.0 | 0 | 0 | 2.20 | 507.18 | 0.87 | 33.85 | 0.83 | 29.69 | 0.03 | 50.0 | 0.01 | 0 | 72.41 | -85.34 |
| 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) | -0.23 | 62.3 | 56.6 | 0.16 | -15.79 | 233.33 | -0.04 | -122.22 | -100.0 | 0.15 | 475.0 | 0 | -0.07 | 83.33 | 89.23 | 0.03 | 0 | -72.73 | 0 | 0 | 0 | 3.53 | 0 | -68.56 | -0.15 | -7.14 | 48.28 | -0.17 | -30.77 | 37.04 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.61 | -408.33 | -608.33 | 0.19 | -52.5 | -50.0 | 0.18 | 700.0 | 0.0 | -0.04 | 71.43 | 0 | -0.42 | -250.0 | -184.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.14 | 53.33 | 50.0 | -0.13 | 56.67 | 43.48 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.12 | -100.0 | 80.33 | 0.4 | 90.48 | 90.48 | -0.03 | 0.0 | 0.0 | -0.14 | -227.27 | -75.0 | 0.28 | 86.67 | 170.0 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 4.60 | 437.93 | 0 | -0.3 | -328.57 | -15.38 | -0.3 | -1600.0 | -650.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q4 (17) | -0.06 | 88.68 | 80.65 | 0.21 | 275.0 | 210.53 | -0.03 | -50.0 | -105.36 | 0.11 | 0 | 175.0 | 0.15 | 123.08 | 130.0 | 0.01 | -90.91 | 0.0 | 0 | 0 | 0 | 0.85 | -92.39 | -11.11 | -0.07 | 75.86 | 41.67 | 0.02 | 107.41 | 166.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -100.00 | 0 | 96.77 |
| 23Q3 (16) | -0.53 | -541.67 | -140.91 | -0.12 | -131.58 | 86.81 | -0.02 | -111.11 | -102.25 | 0 | 0 | -100.0 | -0.65 | -230.0 | 42.48 | 0.11 | -56.0 | -95.6 | 0 | 0 | 0 | 11.22 | -60.04 | -96.18 | -0.29 | -3.57 | -61.11 | -0.27 | -17.39 | -12.5 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.12 | 119.67 | 185.71 | 0.38 | 80.95 | 323.53 | 0.18 | 700.0 | 700.0 | 0 | 100.0 | 100.0 | 0.5 | 225.0 | 261.29 | 0.25 | 0 | -43.18 | 0 | 0 | 0 | 28.09 | 0 | -55.95 | -0.28 | -7.69 | -40.0 | -0.23 | -475.0 | 42.5 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | -0.61 | -96.77 | -6000.0 | 0.21 | 210.53 | 167.74 | -0.03 | -105.36 | -104.76 | -0.08 | -300.0 | 0 | -0.4 | 20.0 | -25.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.26 | -116.67 | -73.33 | -0.04 | -33.33 | 75.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (13) | -0.31 | -40.91 | -342.86 | -0.19 | 79.12 | 17.39 | 0.56 | -37.08 | 5500.0 | 0.04 | -33.33 | 100.0 | -0.5 | 55.75 | -66.67 | 0.01 | -99.6 | 0 | 0 | 0 | 0 | 0.96 | -99.67 | 0 | -0.12 | 33.33 | -1300.0 | -0.03 | 87.5 | -175.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | -3100.00 | 0 | -3000.0 |
| 22Q3 (12) | -0.22 | -57.14 | -633.33 | -0.91 | -435.29 | -185.85 | 0.89 | 3066.67 | 293.48 | 0.06 | 175.0 | -73.91 | -1.13 | -264.52 | -209.71 | 2.5 | 468.18 | 0 | 0 | 0 | 0 | 294.12 | 361.23 | 0 | -0.18 | 10.0 | -38.46 | -0.24 | 40.0 | -100.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.14 | -1300.0 | 86.67 | -0.17 | 45.16 | 61.36 | -0.03 | -104.76 | -50.0 | -0.08 | 0 | 85.19 | -0.31 | 3.12 | 79.19 | 0.44 | -60.0 | 0 | 0 | 0 | 0 | 63.77 | -56.52 | 0 | -0.2 | -33.33 | -150.0 | -0.4 | -150.0 | -671.43 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -0.01 | 85.71 | -102.17 | -0.31 | -34.78 | -196.88 | 0.63 | 6200.0 | 3250.0 | 0 | -100.0 | -100.0 | -0.32 | -6.67 | -141.03 | 1.1 | 0 | 0 | 0 | 0 | 0 | 146.67 | 0 | 0 | -0.15 | -1600.0 | -350.0 | -0.16 | -500.0 | -223.08 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -0.07 | -133.33 | -153.85 | -0.23 | -121.7 | -148.94 | 0.01 | 102.17 | 150.0 | 0.02 | -91.3 | 0.0 | -0.3 | -129.13 | -150.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.01 | 107.69 | -94.74 | 0.04 | 133.33 | -73.33 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | -100.00 | 0 | -230.77 |
| 21Q3 (8) | -0.03 | 97.14 | 78.57 | 1.06 | 340.91 | 960.0 | -0.46 | -2200.0 | -35.29 | 0.23 | 142.59 | 276.92 | 1.03 | 169.13 | 2675.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -62.5 | -172.22 | -0.12 | -271.43 | -175.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (7) | -1.05 | -328.26 | -192.11 | -0.44 | -237.5 | 8.33 | -0.02 | 0.0 | 89.47 | -0.54 | -485.71 | -1450.0 | -1.49 | -291.03 | -325.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -233.33 | -147.06 | 0.07 | -46.15 | -50.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -1166.67 | -480.43 | -273.98 |
| 21Q1 (6) | 0.46 | 253.85 | 387.5 | 0.32 | -31.91 | 60.0 | -0.02 | 0.0 | 0.0 | 0.14 | 600.0 | 100.0 | 0.78 | 30.0 | 1850.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.06 | -68.42 | 0 | 0.13 | -13.33 | 550.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 306.67 | 301.03 | 176.67 |
| 20Q4 (5) | 0.13 | 192.86 | 150.0 | 0.47 | 370.0 | 267.86 | -0.02 | 94.12 | 0.0 | 0.02 | 115.38 | 133.33 | 0.6 | 1600.0 | 211.11 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.80 | 0 | 0 | 0.19 | 5.56 | 90.0 | 0.15 | -6.25 | 66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 76.47 | 198.32 | 132.35 |
| 20Q3 (4) | -0.14 | -112.28 | 0.0 | 0.1 | 120.83 | 0.0 | -0.34 | -78.95 | 0.0 | -0.13 | -425.0 | 0.0 | -0.04 | -106.06 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.18 | 5.88 | 0.0 | 0.16 | 14.29 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | -77.78 | -111.6 | 0.0 |
| 20Q2 (3) | 1.14 | 812.5 | 0.0 | -0.48 | -340.0 | 0.0 | -0.19 | -850.0 | 0.0 | 0.04 | -42.86 | 0.0 | 0.66 | 1550.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.17 | 0 | 0.0 | 0.14 | 600.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 670.59 | 267.65 | 0.0 |
| 20Q1 (2) | -0.16 | 38.46 | 0.0 | 0.2 | 171.43 | 0.0 | -0.02 | 0.0 | 0.0 | 0.07 | 216.67 | 0.0 | 0.04 | 107.41 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 3.49 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | -77.78 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -400.00 | -69.23 | 0.0 |
| 19Q4 (1) | -0.26 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -236.36 | 0.0 | 0.0 |
