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) | 0.8 | -45.58 | -0.39 | 0 | -0.78 | 0 | -0.02 | 0 | 0.41 | -59.0 | 0.21 | 75.0 | 0.05 | 0 | 3.54 | 178.7 | -0.62 | 0 | -0.7 | 0 | 0.5 | -12.28 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 1.47 | 276.92 | -0.47 | 0 | -0.76 | 0 | -0.01 | 0 | 1.0 | 376.19 | 0.12 | -36.84 | 0 | 0 | 1.27 | -19.42 | 0.19 | -57.78 | 0.27 | -37.21 | 0.57 | 1.79 | 0 | 0 | 175.00 | 344.23 |
| 2021 (8) | 0.39 | -13.33 | -0.18 | 0 | -0.05 | 0 | 0 | 0 | 0.21 | 0 | 0.19 | -52.5 | 0 | 0 | 1.57 | -64.9 | 0.45 | 0 | 0.43 | 0 | 0.56 | -5.08 | 0 | 0 | 39.39 | -68.48 |
| 2020 (7) | 0.45 | 0 | -0.93 | 0 | 0.82 | 720.0 | 0.1 | 0 | -0.48 | 0 | 0.4 | -80.95 | -0.58 | 0 | 4.48 | -79.31 | -0.1 | 0 | -0.23 | 0 | 0.59 | 22.92 | 0 | 0 | 125.00 | 0 |
| 2019 (6) | -0.64 | 0 | -1.79 | 0 | 0.1 | -81.82 | -0.1 | 0 | -2.43 | 0 | 2.1 | 34.62 | -0.24 | 0 | 21.67 | 15.31 | 0.22 | 0 | 0.25 | -86.26 | 0.48 | 2.13 | 0 | 0 | -87.67 | 0 |
| 2018 (5) | -1.98 | 0 | 4.05 | 0 | 0.55 | -43.88 | 0.02 | -91.3 | 2.07 | 0 | 1.56 | 23.81 | 0.36 | -54.43 | 18.80 | -11.39 | -0.98 | 0 | 1.82 | 0 | 0.47 | -2.08 | 0 | 0 | -86.46 | 0 |
| 2017 (4) | -1.0 | 0 | -0.47 | 0 | 0.98 | 0 | 0.23 | 0 | -1.47 | 0 | 1.26 | 1045.45 | 0.79 | 0 | 21.21 | 1022.31 | -0.93 | 0 | -1.04 | 0 | 0.48 | -7.69 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.36 | 0 | -1.49 | 0 | -0.54 | 0 | -0.39 | 0 | -0.13 | 0 | 0.11 | 120.0 | -1.38 | 0 | 1.89 | 171.03 | -0.92 | 0 | -1.92 | 0 | 0.52 | -8.77 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.26 | 0 | -0.1 | 0 | -0.31 | 0 | 0.17 | -29.17 | -0.36 | 0 | 0.05 | 0.0 | 0.01 | 0 | 0.70 | 2.93 | -0.5 | 0 | -0.87 | 0 | 0.57 | -9.52 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.81 | -46.0 | -0.04 | 0 | -0.1 | 0 | 0.24 | 100.0 | 0.77 | -56.0 | 0.05 | -75.0 | 0 | 0 | 0.68 | -70.05 | -0.88 | 0 | -1.13 | 0 | 0.63 | -11.27 | 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) | 0.1 | 266.67 | -83.33 | -0.03 | 0 | 75.0 | -0.2 | 84.5 | -233.33 | 0.03 | 0 | 400.0 | 0.07 | 216.67 | -85.42 | 0.03 | 0.0 | -72.73 | 0 | 0 | -100.0 | 2.36 | 16.54 | -66.71 | -0.24 | -26.32 | -14.29 | -0.26 | -52.94 | -18.18 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.06 | 33.33 | 81.25 | 0 | 100.0 | 100.0 | -1.29 | -167.89 | -460.87 | 0 | -100.0 | -100.0 | -0.06 | 64.71 | 88.68 | 0.03 | -72.73 | -40.0 | 0 | 0 | 0 | 2.03 | -75.12 | -40.41 | -0.19 | -18.75 | -35.71 | -0.17 | -13.33 | -88.89 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | -0.09 | -118.75 | -400.0 | -0.08 | 11.11 | -366.67 | 1.9 | 302.13 | 322.22 | 0.01 | 200.0 | 200.0 | -0.17 | -143.59 | -383.33 | 0.11 | 175.0 | 0 | 0 | -100.0 | -100.0 | 8.15 | 166.85 | 0 | -0.16 | 15.79 | -100.0 | -0.15 | 46.43 | -36.36 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 0.48 | -20.0 | 37.14 | -0.09 | 25.0 | 75.0 | -0.94 | -1466.67 | -276.0 | -0.01 | 0.0 | 0.0 | 0.39 | -18.75 | 4000.0 | 0.04 | -63.64 | 300.0 | 0.01 | 0.0 | 0 | 3.05 | -56.97 | 477.1 | -0.19 | 9.52 | -2000.0 | -0.28 | -27.27 | -833.33 | 0.12 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 0.6 | 287.5 | -34.78 | -0.12 | 42.86 | -300.0 | -0.06 | 73.91 | 71.43 | -0.01 | -200.0 | 66.67 | 0.48 | 190.57 | -46.07 | 0.11 | 120.0 | 266.67 | 0.01 | 0 | 0 | 7.10 | 108.65 | 434.62 | -0.21 | -50.0 | -800.0 | -0.22 | -144.44 | -540.0 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (15) | -0.32 | -1166.67 | -194.12 | -0.21 | -800.0 | -950.0 | -0.23 | -151.11 | -2200.0 | 0.01 | 200.0 | -66.67 | -0.53 | -983.33 | -265.62 | 0.05 | 0 | 150.0 | 0 | -100.0 | 0 | 3.40 | 0 | 405.1 | -0.14 | -75.0 | -207.69 | -0.09 | 18.18 | -137.5 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | -800.00 | -633.33 | -994.12 |
| 23Q1 (14) | 0.03 | -91.43 | 121.43 | 0.03 | 108.33 | 150.0 | 0.45 | 280.0 | 255.17 | -0.01 | 0.0 | 0.0 | 0.06 | 700.0 | 130.0 | 0 | -100.0 | -100.0 | 0.03 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | -900.0 | -500.0 | -0.11 | -266.67 | -650.0 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 150.00 | -52.86 | 271.43 |
| 22Q4 (13) | 0.35 | -61.96 | 29.63 | -0.36 | -1100.0 | -620.0 | -0.25 | -19.05 | 34.21 | -0.01 | 66.67 | -111.11 | -0.01 | -101.12 | -104.55 | 0.01 | -66.67 | -87.5 | 0 | 0 | -100.0 | 0.53 | -60.14 | -81.61 | 0.01 | -66.67 | 106.67 | -0.03 | -160.0 | 66.67 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 318.18 | -34.29 | -52.86 |
| 22Q3 (12) | 0.92 | 170.59 | 253.85 | -0.03 | -50.0 | 40.0 | -0.21 | -2000.0 | -625.0 | -0.03 | -200.0 | 66.67 | 0.89 | 178.12 | 323.81 | 0.03 | 50.0 | -25.0 | 0 | 0 | 0 | 1.33 | 97.12 | 14.82 | 0.03 | -76.92 | -75.0 | 0.05 | -79.17 | -54.55 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 484.21 | 441.18 | 384.21 |
| 22Q2 (11) | 0.34 | 342.86 | 254.55 | -0.02 | 66.67 | 60.0 | -0.01 | 96.55 | -108.33 | 0.03 | 400.0 | 400.0 | 0.32 | 260.0 | 218.52 | 0.02 | -66.67 | -66.67 | 0 | 0 | 0 | 0.67 | -73.74 | -55.22 | 0.13 | 550.0 | -38.1 | 0.24 | 1100.0 | 33.33 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 89.47 | 202.26 | 230.14 |
| 22Q1 (10) | -0.14 | -151.85 | -255.56 | -0.06 | -20.0 | -100.0 | -0.29 | 23.68 | -261.11 | -0.01 | -111.11 | -150.0 | -0.2 | -190.91 | -433.33 | 0.06 | -25.0 | 500.0 | 0 | -100.0 | 100.0 | 2.56 | -10.9 | 741.03 | 0.02 | 113.33 | -92.59 | 0.02 | 122.22 | -91.67 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0 | -87.50 | -112.96 | -469.44 |
| 21Q4 (9) | 0.27 | 3.85 | 350.0 | -0.05 | 0.0 | 86.49 | -0.38 | -1050.0 | -733.33 | 0.09 | 200.0 | 400.0 | 0.22 | 4.76 | 170.97 | 0.08 | 100.0 | 0.0 | 0.02 | 0 | 103.45 | 2.88 | 148.92 | 11.87 | -0.15 | -225.0 | -15.38 | -0.09 | -181.82 | 47.06 | 0.13 | -13.33 | -13.33 | 0 | 0 | 0 | 675.00 | 575.0 | 0 |
| 21Q3 (8) | 0.26 | 218.18 | -29.73 | -0.05 | 0.0 | 28.57 | 0.04 | -66.67 | -76.47 | -0.09 | -800.0 | -250.0 | 0.21 | 177.78 | -30.0 | 0.04 | -33.33 | -42.86 | 0 | 0 | 0 | 1.16 | -23.12 | -59.37 | 0.12 | -42.86 | 700.0 | 0.11 | -38.89 | 222.22 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0 | 100.00 | 245.45 | -83.78 |
| 21Q2 (7) | -0.22 | -344.44 | -650.0 | -0.05 | -66.67 | -600.0 | 0.12 | -33.33 | 300.0 | -0.01 | -150.0 | -109.09 | -0.27 | -550.0 | -640.0 | 0.06 | 500.0 | 0.0 | 0 | 100.0 | -100.0 | 1.50 | 393.23 | -33.83 | 0.21 | -22.22 | 520.0 | 0.18 | -25.0 | 400.0 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | -68.75 | -390.28 | -254.69 |
| 21Q1 (6) | 0.09 | 50.0 | 1000.0 | -0.03 | 91.89 | 94.0 | 0.18 | 200.0 | -67.27 | 0.02 | 166.67 | 140.0 | 0.06 | 119.35 | 111.76 | 0.01 | -87.5 | -94.74 | -0.02 | 96.55 | -100.0 | 0.30 | -88.15 | -96.16 | 0.27 | 307.69 | 170.0 | 0.24 | 241.18 | 166.67 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | 23.68 | 0 | 668.42 |
| 20Q4 (5) | 0.06 | -83.78 | 112.24 | -0.37 | -428.57 | 46.38 | 0.06 | -64.71 | -91.67 | -0.03 | -150.0 | 57.14 | -0.31 | -203.33 | 73.73 | 0.08 | 14.29 | -95.48 | -0.58 | 0 | -153.7 | 2.57 | -9.6 | -96.22 | -0.13 | -550.0 | -285.71 | -0.17 | -88.89 | -440.0 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (4) | 0.37 | 825.0 | 0.0 | -0.07 | -800.0 | 0.0 | 0.17 | 466.67 | 0.0 | 0.06 | -45.45 | 0.0 | 0.3 | 500.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | -100.0 | 0.0 | 2.85 | 25.2 | 0.0 | -0.02 | 60.0 | 0.0 | -0.09 | -50.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 616.67 | 1287.5 | 0.0 |
| 20Q2 (3) | 0.04 | 500.0 | 0.0 | 0.01 | 102.0 | 0.0 | 0.03 | -94.55 | 0.0 | 0.11 | 320.0 | 0.0 | 0.05 | 109.8 | 0.0 | 0.06 | -68.42 | 0.0 | 0.01 | 200.0 | 0.0 | 2.27 | -71.41 | 0.0 | -0.05 | -150.0 | 0.0 | -0.06 | -166.67 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 44.44 | 1166.67 | 0.0 |
| 20Q1 (2) | -0.01 | 97.96 | 0.0 | -0.5 | 27.54 | 0.0 | 0.55 | -23.61 | 0.0 | -0.05 | 28.57 | 0.0 | -0.51 | 56.78 | 0.0 | 0.19 | -89.27 | 0.0 | -0.01 | -100.93 | 0.0 | 7.95 | -88.32 | 0.0 | 0.1 | 42.86 | 0.0 | 0.09 | 80.0 | 0.0 | 0.15 | 15.38 | 0.0 | 0 | 0 | 0.0 | -4.17 | 98.47 | 0.0 |
| 19Q4 (1) | -0.49 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 68.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -272.22 | 0.0 | 0.0 |
