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) | 0.5 | -35.9 | -0.1 | 0 | -0.37 | 0 | -0.04 | 0 | 0.4 | -31.03 | 0.08 | -33.33 | 0 | 0 | 0.81 | -41.16 | -0.53 | 0 | -0.09 | 0 | 0.62 | -15.07 | 0.05 | 400.0 | 86.21 | -10.48 |
| 2022 (9) | 0.78 | 11.43 | -0.2 | 0 | -0.53 | 0 | -0.07 | 0 | 0.58 | -6.45 | 0.12 | 9.09 | 0 | 0 | 1.38 | 1.96 | -0.52 | 0 | 0.07 | 0 | 0.73 | -27.0 | 0.01 | 0 | 96.30 | -0.95 |
| 2021 (8) | 0.7 | 79.49 | -0.08 | 0 | -0.56 | 0 | -0.03 | 0 | 0.62 | 226.32 | 0.11 | -35.29 | 0 | 0 | 1.35 | -39.11 | -0.99 | 0 | -0.28 | 0 | 1.0 | -16.67 | 0 | 0 | 97.22 | 131.84 |
| 2020 (7) | 0.39 | 0 | -0.2 | 0 | -0.3 | 0 | -0.13 | 0 | 0.19 | 0 | 0.17 | 0.0 | 0 | 0 | 2.22 | -4.43 | -1.0 | 0 | -0.27 | 0 | 1.2 | -12.41 | 0 | 0 | 41.94 | 0 |
| 2019 (6) | -0.24 | 0 | -0.11 | 0 | 0.57 | -25.0 | -0.38 | 0 | -0.35 | 0 | 0.17 | 112.5 | 0 | 0 | 2.32 | 121.2 | -1.98 | 0 | -1.42 | 0 | 1.37 | 3.79 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.89 | 0 | 0.02 | 0 | 0.76 | -24.0 | -0.39 | 0 | -0.87 | 0 | 0.08 | -52.94 | 0 | 0 | 1.05 | -54.61 | -2.47 | 0 | -1.91 | 0 | 1.32 | -15.38 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -2.08 | 0 | -0.05 | 0 | 1.0 | 0 | 0.1 | 0 | -2.13 | 0 | 0.17 | 0.0 | 0 | 0 | 2.31 | 6.39 | -4.31 | 0 | -2.59 | 0 | 1.56 | -17.02 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.62 | 0 | 0.99 | 0 | -0.18 | 0 | -1.0 | 0 | 0.37 | 0 | 0.17 | -75.71 | 0 | 0 | 2.17 | -70.44 | -3.59 | 0 | -2.78 | 0 | 1.88 | -8.29 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -2.19 | 0 | -0.2 | 0 | 2.32 | -14.07 | -0.26 | 0 | -2.39 | 0 | 0.7 | -72.0 | 0 | 0 | 7.35 | -70.47 | -3.87 | 0 | -2.97 | 0 | 2.05 | 17.14 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.75 | 0 | -2.05 | 0 | 2.7 | 770.97 | -0.62 | 0 | -2.8 | 0 | 2.5 | 98.41 | 0 | 0 | 24.88 | 149.35 | -2.96 | 0 | -2.34 | 0 | 1.75 | -3.31 | 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) | 0.12 | -55.56 | 148.0 | -0.04 | -300.0 | 33.33 | -0.03 | 87.5 | 50.0 | -0.09 | -50.0 | 25.0 | 0.08 | -69.23 | 125.81 | 0.02 | 0 | -50.0 | 0 | 0 | 0 | 0.98 | 0 | -43.9 | -0.29 | -141.67 | -26.09 | -0.16 | -433.33 | -77.78 | 0.15 | 0.0 | -11.76 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.27 | -50.0 | -37.21 | -0.01 | 87.5 | 0.0 | -0.24 | -380.0 | -4.35 | -0.06 | -166.67 | -20.0 | 0.26 | -43.48 | -38.1 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | -500.0 | 47.83 | -0.03 | -137.5 | 72.73 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 207.69 | -7.69 | -80.68 |
| 24Q1 (18) | 0.54 | 260.0 | 217.65 | -0.08 | -166.67 | 0 | -0.05 | -25.0 | -66.67 | 0.09 | -10.0 | 350.0 | 0.46 | 283.33 | 170.59 | 0.07 | 133.33 | 600.0 | 0 | 0 | 0 | 3.06 | 228.09 | 551.09 | -0.02 | -109.52 | 92.86 | 0.08 | -70.37 | 150.0 | 0.15 | -6.25 | 7.14 | 0.01 | 0.0 | 0.0 | 225.00 | 560.0 | 0 |
| 23Q4 (17) | 0.15 | 160.0 | 850.0 | -0.03 | 50.0 | 57.14 | -0.04 | 33.33 | 20.0 | 0.1 | 183.33 | 900.0 | 0.12 | 138.71 | 233.33 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 0.93 | -46.43 | -59.94 | 0.21 | 191.3 | 75.0 | 0.27 | 400.0 | 8.0 | 0.16 | -5.88 | -5.88 | 0.01 | 0.0 | 0.0 | 34.09 | 112.27 | 832.95 |
| 23Q3 (16) | -0.25 | -158.14 | -266.67 | -0.06 | -500.0 | 25.0 | -0.06 | 73.91 | -20.0 | -0.12 | -140.0 | -33.33 | -0.31 | -173.81 | -542.86 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 1.74 | 0 | 263.48 | -0.23 | 0.0 | -4.55 | -0.09 | 18.18 | 10.0 | 0.17 | 21.43 | 0.0 | 0.01 | 0.0 | 0.0 | -277.78 | -125.84 | -248.15 |
| 23Q2 (15) | 0.43 | 152.94 | 168.75 | -0.01 | 0 | 80.0 | -0.23 | -666.67 | 37.84 | -0.05 | -350.0 | -25.0 | 0.42 | 147.06 | 281.82 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.23 | 17.86 | -15.0 | -0.11 | 31.25 | -175.0 | 0.14 | 0.0 | -26.32 | 0.01 | 0.0 | 0 | 1075.00 | 0 | 907.81 |
| 23Q1 (14) | 0.17 | 950.0 | -65.31 | 0 | 100.0 | 0 | -0.03 | 40.0 | 50.0 | 0.02 | 100.0 | -60.0 | 0.17 | 288.89 | -65.31 | 0.01 | -83.33 | 0 | 0 | 0 | 0 | 0.47 | -79.81 | 0 | -0.28 | -333.33 | -33.33 | -0.16 | -164.0 | -300.0 | 0.14 | -17.65 | -30.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (13) | -0.02 | -113.33 | -300.0 | -0.07 | 12.5 | -16.67 | -0.05 | 0.0 | 16.67 | 0.01 | 111.11 | 200.0 | -0.09 | -228.57 | -80.0 | 0.06 | 500.0 | 20.0 | 0 | 0 | 0 | 2.33 | 386.05 | 13.95 | 0.12 | 154.55 | 700.0 | 0.25 | 350.0 | 13.64 | 0.17 | 0.0 | -19.05 | 0.01 | 0.0 | 0 | -4.65 | -102.48 | -300.0 |
| 22Q3 (12) | 0.15 | -6.25 | 0.0 | -0.08 | -60.0 | -900.0 | -0.05 | 86.49 | 86.49 | -0.09 | -125.0 | -50.0 | 0.07 | -36.36 | -56.25 | 0.01 | -75.0 | -66.67 | 0 | 0 | 0 | 0.48 | -76.08 | -67.94 | -0.22 | -10.0 | 4.35 | -0.1 | -150.0 | -42.86 | 0.17 | -10.53 | -29.17 | 0.01 | 0 | 0 | 187.50 | 75.78 | 112.5 |
| 22Q2 (11) | 0.16 | -67.35 | -50.0 | -0.05 | 0 | -400.0 | -0.37 | -516.67 | -516.67 | -0.04 | -180.0 | -33.33 | 0.11 | -77.55 | -64.52 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 2.00 | 0 | 256.0 | -0.2 | 4.76 | 47.37 | -0.04 | 0.0 | 81.82 | 0.19 | -5.0 | -32.14 | 0 | 0 | 0 | 106.67 | -65.17 | -80.0 |
| 22Q1 (10) | 0.49 | 4800.0 | 122.73 | 0 | 100.0 | 100.0 | -0.06 | 0.0 | 0.0 | 0.05 | 600.0 | -28.57 | 0.49 | 1080.0 | 145.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.21 | -950.0 | 43.24 | -0.04 | -118.18 | 80.95 | 0.2 | -4.76 | -28.57 | 0 | 0 | 0 | 306.25 | 13068.75 | -2.56 |
| 21Q4 (9) | 0.01 | -93.33 | -97.22 | -0.06 | -700.0 | 33.33 | -0.06 | 83.78 | 14.29 | -0.01 | 83.33 | 66.67 | -0.05 | -131.25 | -118.52 | 0.05 | 66.67 | -16.67 | 0 | 0 | 0 | 2.04 | 36.73 | -29.93 | -0.02 | 91.3 | 86.67 | 0.22 | 414.29 | 214.29 | 0.21 | -12.5 | -27.59 | 0 | 0 | 0 | 2.33 | -97.36 | -97.67 |
| 21Q3 (8) | 0.15 | -53.12 | 193.75 | 0.01 | 200.0 | 150.0 | -0.37 | -516.67 | -362.5 | -0.06 | -100.0 | 50.0 | 0.16 | -48.39 | 188.89 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 1.49 | 165.67 | 197.01 | -0.23 | 39.47 | -4.55 | -0.07 | 68.18 | -16.67 | 0.24 | -14.29 | -20.0 | 0 | 0 | 0 | 88.24 | -83.46 | 232.35 |
| 21Q2 (7) | 0.32 | 45.45 | 288.24 | -0.01 | 50.0 | 0 | -0.06 | 0.0 | 33.33 | -0.03 | -142.86 | -200.0 | 0.31 | 55.0 | 282.35 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.56 | -46.35 | 0 | -0.38 | -2.7 | -80.95 | -0.22 | -4.76 | -633.33 | 0.28 | 0.0 | -6.67 | 0 | 0 | 0 | 533.33 | 69.7 | 947.06 |
| 21Q1 (6) | 0.22 | -38.89 | -38.89 | -0.02 | 77.78 | 77.78 | -0.06 | 14.29 | 0.0 | 0.07 | 333.33 | 133.33 | 0.2 | -25.93 | -25.93 | 0.02 | -66.67 | -80.0 | 0 | 0 | 0 | 1.05 | -64.05 | -82.3 | -0.37 | -146.67 | 11.9 | -0.21 | -400.0 | 19.23 | 0.28 | -3.45 | -9.68 | 0 | 0 | 0 | 314.29 | 214.29 | -56.35 |
| 20Q4 (5) | 0.36 | 325.0 | 340.0 | -0.09 | -350.0 | -200.0 | -0.07 | 12.5 | -40.0 | -0.03 | 75.0 | -127.27 | 0.27 | 250.0 | 250.0 | 0.06 | 500.0 | 100.0 | 0 | 0 | 0 | 2.91 | 479.61 | 100.97 | -0.15 | 31.82 | 63.41 | 0.07 | 216.67 | 118.92 | 0.29 | -3.33 | -9.38 | 0 | 0 | 0 | 100.00 | 250.0 | 0 |
| 20Q3 (4) | -0.16 | 5.88 | 0.0 | -0.02 | 0 | 0.0 | -0.08 | 11.11 | 0.0 | -0.12 | -1100.0 | 0.0 | -0.18 | -5.88 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.50 | 0 | 0.0 | -0.22 | -4.76 | 0.0 | -0.06 | -100.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | -66.67 | -5.88 | 0.0 |
| 20Q2 (3) | -0.17 | -147.22 | 0.0 | 0 | 100.0 | 0.0 | -0.09 | -50.0 | 0.0 | -0.01 | -133.33 | 0.0 | -0.17 | -162.96 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.21 | 50.0 | 0.0 | -0.03 | 88.46 | 0.0 | 0.3 | -3.23 | 0.0 | 0 | 0 | 0.0 | -62.96 | -108.74 | 0.0 |
| 20Q1 (2) | 0.36 | 340.0 | 0.0 | -0.09 | -200.0 | 0.0 | -0.06 | -20.0 | 0.0 | 0.03 | -72.73 | 0.0 | 0.27 | 250.0 | 0.0 | 0.1 | 233.33 | 0.0 | 0 | 0 | 0.0 | 5.92 | 308.28 | 0.0 | -0.42 | -2.44 | 0.0 | -0.26 | 29.73 | 0.0 | 0.31 | -3.12 | 0.0 | 0 | 0 | 0.0 | 720.00 | 0 | 0.0 |
| 19Q4 (1) | -0.15 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
