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) | 0.47 | 193.75 | 2.11 | 0 | -1.11 | 0 | 0.94 | -24.8 | 2.58 | 4200.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.06 | 0 | -1.06 | 0 | 1.21 | 384.0 | 0 | 0 | 313.33 | 0 |
| 2022 (9) | 0.16 | 0 | -0.1 | 0 | -0.31 | 0 | 1.25 | 1983.33 | 0.06 | 0 | 0.07 | 40.0 | 0.01 | 0.0 | 1.16 | 36.99 | 0.16 | -20.0 | -0.83 | 0 | 0.25 | -21.88 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.31 | 0 | 0.3 | -96.99 | -0.1 | 0 | 0.06 | 0 | -0.01 | 0 | 0.05 | -66.67 | 0.01 | 0 | 0.85 | -57.7 | 0.2 | -23.08 | 0.05 | -99.41 | 0.32 | -69.81 | 0 | 0 | -83.78 | 0 |
| 2020 (7) | 1.7 | -53.3 | 9.96 | 24800.0 | -12.54 | 0 | -0.74 | 0 | 11.66 | 216.85 | 0.15 | -21.05 | -0.71 | 0 | 2.00 | 24.84 | 0.26 | 0 | 8.52 | 0 | 1.06 | -81.88 | 0 | 0 | 17.75 | -83.67 |
| 2019 (6) | 3.64 | 1356.0 | 0.04 | 0 | -4.92 | 0 | -0.01 | 0 | 3.68 | 2528.57 | 0.19 | 111.11 | -0.19 | 0 | 1.60 | 40.8 | -3.21 | 0 | -2.5 | 0 | 5.85 | 1439.47 | 0 | 0 | 108.66 | 299.86 |
| 2018 (5) | 0.25 | 31.58 | -0.11 | 0 | 1.89 | 0 | -0.09 | 0 | 0.14 | 0 | 0.09 | -47.06 | 0 | 0 | 1.14 | -50.81 | 0.11 | -8.33 | 0.54 | 1700.0 | 0.38 | 0.0 | 0 | 0 | 27.17 | -41.36 |
| 2017 (4) | 0.19 | 0 | -0.21 | 0 | -0.05 | 0 | 0.19 | 0 | -0.02 | 0 | 0.17 | -41.38 | -0.01 | 0 | 2.31 | -44.81 | 0.12 | 0 | 0.03 | -97.78 | 0.38 | -2.56 | 0 | 0 | 46.34 | 0 |
| 2016 (3) | -0.84 | 0 | 5.32 | 0 | -6.29 | 0 | -2.03 | 0 | 4.48 | 0 | 0.29 | 61.11 | 0 | 0 | 4.19 | 81.6 | -0.11 | 0 | 1.35 | 0 | 0.39 | -64.86 | 0 | 0 | -48.28 | 0 |
| 2015 (2) | -0.75 | 0 | -0.53 | 0 | 4.85 | 0 | -3.26 | 0 | -1.28 | 0 | 0.18 | -53.85 | 0 | 0 | 2.31 | -26.15 | -0.04 | 0 | -3.14 | 0 | 1.11 | 2.78 | 0.01 | -50.0 | 0.00 | 0 |
| 2014 (1) | 0 | 0 | 0.11 | 0 | -0.11 | 0 | -0.04 | 0 | 0.11 | -62.07 | 0.39 | 178.57 | 0 | 0 | 3.12 | 198.88 | -1.56 | 0 | -1.38 | 0 | 1.08 | -1.82 | 0.02 | 100.0 | 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) | 0.46 | 43.75 | -6.12 | -0.5 | -933.33 | -5100.0 | -0.54 | -31.71 | -125.0 | -0.01 | 0.0 | 0 | -0.04 | -110.53 | -108.0 | 0.03 | 0 | 0 | 0 | 0 | 100.0 | 1.83 | 0 | 0 | -0.06 | -100.0 | -250.0 | -0.18 | -300.0 | -238.46 | 0.38 | -2.56 | 22.58 | 0 | 0 | 0 | 230.00 | 245.0 | 106.53 |
| 24Q2 (19) | 0.32 | -60.49 | -15.79 | 0.06 | -80.65 | -97.07 | -0.41 | 26.79 | -28.12 | -0.01 | -102.04 | -103.33 | 0.38 | -66.07 | -84.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 70.0 | 50.0 | 0.09 | 200.0 | -50.0 | 0.39 | 0.0 | 30.0 | 0 | 0 | 0 | 66.67 | -75.31 | -15.79 |
| 24Q1 (18) | 0.81 | 284.09 | 1925.0 | 0.31 | 3000.0 | 675.0 | -0.56 | 9.68 | -800.0 | 0.49 | -25.76 | 5000.0 | 1.12 | 360.47 | 1300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -350.0 | -11.11 | -0.09 | 93.33 | -350.0 | 0.39 | 2.63 | 69.57 | 0 | 0 | 0 | 270.00 | 0 | 1317.5 |
| 23Q4 (17) | -0.44 | -189.8 | -300.0 | 0.01 | 0.0 | 100.63 | -0.62 | -158.33 | -93.75 | 0.66 | 0 | 3400.0 | -0.43 | -186.0 | 68.38 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.04 | 0.0 | -76.47 | -1.35 | -1138.46 | -6850.0 | 0.38 | 22.58 | 660.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.49 | 28.95 | 308.33 | 0.01 | -99.51 | -99.32 | -0.24 | 25.0 | -1100.0 | 0 | -100.0 | 100.0 | 0.5 | -79.42 | -68.75 | 0 | 0 | -100.0 | -0.01 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | 166.67 | 500.0 | 0.13 | -27.78 | -7.14 | 0.31 | 3.33 | 416.67 | 0 | 0 | 0 | 111.36 | 40.67 | 85.61 |
| 23Q2 (15) | 0.38 | 850.0 | 2000.0 | 2.05 | 5025.0 | 3028.57 | -0.32 | -500.0 | -1500.0 | 0.3 | 3100.0 | 433.33 | 2.43 | 2937.5 | 2800.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.06 | 33.33 | -500.0 | 0.18 | 1000.0 | 125.0 | 0.3 | 30.43 | 400.0 | 0 | 0 | 0 | 79.17 | 315.62 | 654.17 |
| 23Q1 (14) | 0.04 | -81.82 | 133.33 | 0.04 | 102.53 | 0.0 | 0.08 | 125.0 | 33.33 | -0.01 | 50.0 | -100.72 | 0.08 | 105.88 | 200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.09 | -152.94 | 0 | -0.02 | -200.0 | 98.13 | 0.23 | 360.0 | 187.5 | 0 | 0 | 0 | 19.05 | -93.94 | 0 |
| 22Q4 (13) | 0.22 | 83.33 | 0.0 | -1.58 | -206.76 | -609.68 | -0.32 | -1500.0 | 56.16 | -0.02 | 0.0 | -113.33 | -1.36 | -185.0 | -356.6 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.17 | 1800.0 | 70.0 | 0.02 | -85.71 | 140.0 | 0.05 | -16.67 | -37.5 | 0 | 0 | 0 | 314.29 | 423.81 | -57.14 |
| 22Q3 (12) | 0.12 | 700.0 | 117.14 | 1.48 | 2214.29 | 396.0 | -0.02 | 0.0 | -102.3 | -0.02 | 77.78 | 0.0 | 1.6 | 1877.78 | 233.33 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.71 | -78.21 | 0 | -0.01 | 0.0 | -133.33 | 0.14 | 75.0 | 366.67 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 60.00 | 520.0 | 109.43 |
| 22Q2 (11) | -0.02 | 83.33 | -115.38 | -0.07 | -275.0 | 22.22 | -0.02 | -133.33 | 0.0 | -0.09 | -106.52 | -350.0 | -0.09 | -12.5 | -325.0 | 0.04 | 100.0 | 300.0 | 0 | 0 | 0 | 3.28 | 144.26 | 349.18 | -0.01 | 0 | -125.0 | 0.08 | 107.48 | 166.67 | 0.06 | -25.0 | -25.0 | 0 | 0 | 0 | -14.29 | 0 | -112.09 |
| 22Q1 (10) | -0.12 | -154.55 | -500.0 | 0.04 | -87.1 | -93.1 | 0.06 | 108.22 | 127.27 | 1.38 | 820.0 | 2860.0 | -0.08 | -115.09 | -113.11 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 1.34 | -23.49 | 1.34 | 0 | -100.0 | -100.0 | -1.07 | -2040.0 | -3666.67 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.22 | 131.43 | -54.17 | 0.31 | 162.0 | 188.57 | -0.73 | -183.91 | 89.51 | 0.15 | 850.0 | -42.31 | 0.53 | 144.17 | 307.69 | 0.03 | 0 | 50.0 | 0 | 0 | -100.0 | 1.75 | 0 | 62.28 | 0.1 | 233.33 | -61.54 | -0.05 | -266.67 | 94.38 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 733.33 | 215.24 | 0 |
| 21Q3 (8) | -0.7 | -638.46 | -144.87 | -0.5 | -455.56 | -106.7 | 0.87 | 4450.0 | 127.97 | -0.02 | 0.0 | 33.33 | -1.2 | -3100.0 | -113.3 | 0 | -100.0 | 100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 100.0 | 0.03 | -25.0 | -84.21 | 0.03 | 0.0 | -83.33 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -636.36 | -638.46 | -201.98 |
| 21Q2 (7) | 0.13 | 333.33 | 108.18 | -0.09 | -115.52 | -102.8 | -0.02 | 90.91 | 98.84 | -0.02 | 60.0 | 71.43 | 0.04 | -93.44 | -97.53 | 0.01 | -50.0 | -90.91 | 0 | 0 | 100.0 | 0.73 | -44.89 | -90.84 | 0.04 | 33.33 | 33.33 | 0.03 | 0.0 | -99.66 | 0.08 | 0.0 | 138.1 | 0 | 0 | 0 | 118.18 | 333.33 | 744.43 |
| 21Q1 (6) | 0.03 | -93.75 | -97.6 | 0.58 | 265.71 | 256.76 | -0.22 | 96.84 | 71.05 | -0.05 | -119.23 | 94.51 | 0.61 | 369.23 | -30.68 | 0.02 | 0.0 | -66.67 | 0 | -100.0 | -100.0 | 1.32 | 22.52 | -42.16 | 0.03 | -88.46 | 113.64 | 0.03 | 103.37 | -91.67 | 0.08 | 14.29 | -92.92 | 0 | 0 | 0 | 27.27 | 0 | -67.49 |
| 20Q4 (5) | 0.48 | -69.23 | -75.38 | -0.35 | -104.69 | -40.0 | -6.96 | -123.79 | -288.83 | 0.26 | 966.67 | 1400.0 | 0.13 | -98.56 | -92.35 | 0.02 | 150.0 | 100.0 | 0.02 | 102.74 | 116.67 | 1.08 | 144.86 | 247.03 | 0.26 | 36.84 | 117.57 | -0.89 | -594.44 | 22.61 | 0.07 | 0.0 | -95.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 1.56 | 198.11 | 0.0 | 7.46 | 132.4 | 0.0 | -3.11 | -80.81 | 0.0 | -0.03 | 57.14 | 0.0 | 9.02 | 456.79 | 0.0 | -0.04 | -136.36 | 0.0 | -0.73 | -46.0 | 0.0 | -2.41 | -130.23 | 0.0 | 0.19 | 533.33 | 0.0 | 0.18 | -97.97 | 0.0 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0.0 | 624.00 | 3502.57 | 0.0 |
| 20Q2 (3) | -1.59 | -227.2 | 0.0 | 3.21 | 967.57 | 0.0 | -1.72 | -126.32 | 0.0 | -0.07 | 92.31 | 0.0 | 1.62 | 84.09 | 0.0 | 0.11 | 83.33 | 0.0 | -0.5 | -200.0 | 0.0 | 7.97 | 248.07 | 0.0 | 0.03 | 113.64 | 0.0 | 8.88 | 2366.67 | 0.0 | -0.21 | -118.58 | 0.0 | 0 | 0 | 0.0 | -18.34 | -121.86 | 0.0 |
| 20Q1 (2) | 1.25 | -35.9 | 0.0 | -0.37 | -48.0 | 0.0 | -0.76 | 57.54 | 0.0 | -0.91 | -4450.0 | 0.0 | 0.88 | -48.24 | 0.0 | 0.06 | 500.0 | 0.0 | 0.5 | 516.67 | 0.0 | 2.29 | 635.11 | 0.0 | -0.22 | 85.14 | 0.0 | 0.36 | 131.3 | 0.0 | 1.13 | -24.67 | 0.0 | 0 | 0 | 0.0 | 83.89 | -84.94 | 0.0 |
| 19Q4 (1) | 1.95 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -1.79 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 557.14 | 0.0 | 0.0 |
