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) | 0.41 | 5.13 | -2.02 | 0 | 0.73 | -2.67 | 0 | 0 | -1.61 | 0 | 0.19 | -52.5 | 0 | 0 | 1.67 | -51.58 | -0.74 | 0 | -0.82 | 0 | 0.64 | 4.92 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.39 | -54.12 | -0.66 | 0 | 0.75 | 38.89 | 0 | 0 | -0.27 | 0 | 0.4 | -60.0 | 0 | 0 | 3.44 | -48.92 | -1.0 | 0 | -0.99 | 0 | 0.61 | 12.96 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.85 | 0 | -1.66 | 0 | 0.54 | -12.9 | -0.04 | 0 | -0.81 | 0 | 1.0 | 212.5 | 0 | 0 | 6.74 | 532.79 | -0.86 | 0 | -0.98 | 0 | 0.54 | 3.85 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -1.2 | 0 | 0.31 | 0 | 0.62 | 0 | 0.05 | 150.0 | -0.89 | 0 | 0.32 | 146.15 | 0 | 0 | 1.06 | 41.22 | -1.3 | 0 | -1.23 | 0 | 0.52 | -1.89 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 2.18 | 0 | -0.21 | 0 | -1.93 | 0 | 0.02 | -98.15 | 1.97 | 0 | 0.13 | 160.0 | 0 | 0 | 0.75 | 220.17 | -0.36 | 0 | 0.1 | 0 | 0.53 | -14.52 | 0 | 0 | 346.03 | 0 |
| 2018 (5) | 0 | 0 | -0.78 | 0 | -0.39 | 0 | 1.08 | 0 | -0.78 | 0 | 0.05 | -80.0 | 0 | 0 | 0.24 | -79.58 | -1.58 | 0 | -2.7 | 0 | 0.62 | 12.73 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 2.96 | 0 | -0.23 | 0 | -1.29 | 0 | -0.01 | 0 | 2.73 | 0 | 0.25 | -57.63 | 0 | 0 | 1.15 | -52.7 | -0.76 | 0 | -0.87 | 0 | 0.55 | 96.43 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -2.74 | 0 | -0.47 | 0 | 2.76 | 0 | 0.05 | 25.0 | -3.21 | 0 | 0.59 | -69.11 | 0 | 0 | 2.44 | -70.42 | -1.21 | 0 | -1.26 | 0 | 0.28 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.64 | 64.1 | -1.91 | 0 | -0.24 | 0 | 0.04 | -42.86 | -1.27 | 0 | 1.91 | -58.75 | 0 | 0 | 8.24 | -48.69 | -1.25 | 0 | -1.27 | 0 | 0.32 | -3.03 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.39 | -82.89 | -4.7 | 0 | 4.33 | 83.47 | 0.07 | 0 | -4.31 | 0 | 4.63 | -15.36 | 0 | 0 | 16.07 | 26.64 | 0.47 | 0 | 0.37 | 0 | 0.33 | -8.33 | 0 | 0 | 55.71 | 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) | 0.39 | -48.68 | 230.0 | -0.39 | -95.0 | -116.67 | -0.26 | 54.39 | -163.41 | -0.01 | -150.0 | 80.0 | 0 | -100.0 | 100.0 | 0.05 | -44.44 | -37.5 | 0 | 0 | 0 | 1.73 | -32.33 | -43.34 | -0.13 | 50.0 | 43.48 | -0.22 | 12.0 | -10.0 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.76 | 280.0 | 16.92 | -0.2 | 62.96 | 53.49 | -0.57 | -193.44 | 35.23 | 0.02 | 166.67 | -66.67 | 0.56 | 264.71 | 154.55 | 0.09 | 800.0 | 200.0 | 0 | 0 | 0 | 2.56 | 598.01 | 189.77 | -0.26 | 23.53 | -1200.0 | -0.25 | 21.88 | -1150.0 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 0.2 | 900.0 | 400.0 | -0.54 | -515.38 | 64.71 | 0.61 | 916.67 | -46.49 | -0.03 | -250.0 | -50.0 | -0.34 | -326.67 | 77.18 | 0.01 | 0.0 | -87.5 | 0 | 0 | 0 | 0.37 | 0.73 | -87.96 | -0.34 | -61.9 | -17.24 | -0.32 | -14.29 | 0.0 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.02 | 106.67 | -87.5 | 0.13 | 172.22 | 181.25 | 0.06 | -85.37 | -89.83 | 0.02 | 140.0 | -33.33 | 0.15 | 131.25 | 0 | 0.01 | -87.5 | -94.12 | 0 | 0 | 0 | 0.36 | -88.09 | -94.52 | -0.21 | 8.7 | 8.7 | -0.28 | -40.0 | 0.0 | 0.17 | 6.25 | 13.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.3 | -146.15 | -700.0 | -0.18 | 58.14 | -1700.0 | 0.41 | 146.59 | 0 | -0.05 | -183.33 | 61.54 | -0.48 | -318.18 | -1300.0 | 0.08 | 166.67 | 700.0 | 0 | 0 | 0 | 3.05 | 246.06 | 654.2 | -0.23 | -1050.0 | 30.3 | -0.2 | -900.0 | 33.33 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q2 (15) | 0.65 | 1525.0 | 180.25 | -0.43 | 71.9 | -13.16 | -0.88 | -177.19 | -269.23 | 0.06 | 400.0 | 100.0 | 0.22 | 114.77 | 118.49 | 0.03 | -62.5 | -50.0 | 0 | 0 | 0 | 0.88 | -70.99 | -59.26 | -0.02 | 93.1 | 92.0 | -0.02 | 93.75 | 92.0 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 464.29 | 0 | 0 |
| 23Q1 (14) | 0.04 | -75.0 | -95.92 | -1.53 | -856.25 | -1175.0 | 1.14 | 93.22 | 416.67 | -0.02 | -166.67 | -128.57 | -1.49 | 0 | -273.26 | 0.08 | -52.94 | -50.0 | 0 | 0 | 0 | 3.04 | -54.19 | -27.38 | -0.29 | -26.09 | -61.11 | -0.32 | -14.29 | -100.0 | 0.16 | 6.67 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.16 | 220.0 | -80.95 | -0.16 | -1500.0 | 40.74 | 0.59 | 0 | 1866.67 | 0.03 | 123.08 | -40.0 | 0 | -100.0 | -100.0 | 0.17 | 1600.0 | 0.0 | 0 | 0 | 0 | 6.64 | 1540.23 | 55.08 | -0.23 | 30.3 | 30.3 | -0.28 | 6.67 | 15.15 | 0.15 | -6.25 | 7.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.05 | 106.17 | 0 | -0.01 | 97.37 | 97.78 | 0 | -100.0 | 100.0 | -0.13 | -533.33 | -225.0 | 0.04 | 103.36 | 108.89 | 0.01 | -83.33 | -97.73 | 0 | 0 | 0 | 0.40 | -81.31 | -97.32 | -0.33 | -32.0 | 13.16 | -0.3 | -20.0 | 21.05 | 0.16 | 6.67 | 23.08 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.81 | -182.65 | -318.92 | -0.38 | -216.67 | 13.64 | 0.52 | 244.44 | 420.0 | 0.03 | -57.14 | 0 | -1.19 | -238.37 | -1600.0 | 0.06 | -62.5 | -40.0 | 0 | 0 | 0 | 2.17 | -48.29 | -27.22 | -0.25 | -38.89 | -2400.0 | -0.25 | -56.25 | -400.0 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 0.98 | 16.67 | 364.86 | -0.12 | 55.56 | 76.47 | -0.36 | -1300.0 | -167.92 | 0.07 | 40.0 | 240.0 | 0.86 | 50.88 | 197.73 | 0.16 | -5.88 | -42.86 | 0 | 0 | 0 | 4.19 | -2.19 | -31.19 | -0.18 | 45.45 | -28.57 | -0.16 | 51.52 | 27.27 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.84 | 0 | 68.0 | -0.27 | 40.0 | -167.5 | 0.03 | 127.27 | 110.71 | 0.05 | 225.0 | -37.5 | 0.57 | 226.67 | -36.67 | 0.17 | -61.36 | 112.5 | 0 | 0 | 0 | 4.28 | -71.68 | 487.19 | -0.33 | 13.16 | -10.0 | -0.33 | 13.16 | 15.38 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0 | -100.0 | 100.0 | -0.45 | -2.27 | -1600.0 | -0.11 | -210.0 | -123.91 | -0.04 | 0 | 20.0 | -0.45 | -542.86 | 45.78 | 0.44 | 340.0 | 238.46 | 0 | 0 | 0 | 15.12 | 408.04 | 1268.97 | -0.38 | -3700.0 | -480.0 | -0.38 | -660.0 | -280.95 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q2 (7) | 0.37 | 200.0 | 152.86 | -0.44 | 13.73 | -1366.67 | 0.1 | -81.13 | 155.56 | 0 | 100.0 | -100.0 | -0.07 | 92.05 | 90.41 | 0.1 | -64.29 | 100.0 | 0 | 0 | 0 | 2.98 | -51.11 | 104.76 | -0.01 | 92.86 | 98.18 | -0.05 | 77.27 | 91.07 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 462.50 | 0 | 0 |
| 21Q1 (6) | -0.37 | -174.0 | -164.29 | -0.51 | -227.5 | -466.67 | 0.53 | 289.29 | -17.19 | -0.05 | -162.5 | -400.0 | -0.88 | -197.78 | -282.61 | 0.28 | 250.0 | 366.67 | 0 | 0 | 0 | 6.09 | 734.67 | 291.59 | -0.14 | 53.33 | 74.55 | -0.22 | 43.59 | 55.1 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.5 | 158.14 | 196.15 | 0.4 | 1233.33 | 183.33 | -0.28 | -160.87 | -156.0 | 0.08 | 260.0 | 300.0 | 0.9 | 208.43 | 190.0 | 0.08 | -38.46 | 60.0 | 0 | 0 | 0 | 0.73 | -33.97 | -47.49 | -0.3 | -400.0 | -57.89 | -0.39 | -285.71 | -56.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.86 | -22.86 | 0.0 | 0.03 | 200.0 | 0.0 | 0.46 | 355.56 | 0.0 | -0.05 | -266.67 | 0.0 | -0.83 | -13.7 | 0.0 | 0.13 | 160.0 | 0.0 | 0 | 0 | 0.0 | 1.10 | -24.01 | 0.0 | 0.1 | 118.18 | 0.0 | 0.21 | 137.5 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | -252.94 | 0 | 0.0 |
| 20Q2 (3) | -0.7 | -400.0 | 0.0 | -0.03 | 66.67 | 0.0 | -0.18 | -128.12 | 0.0 | 0.03 | 400.0 | 0.0 | -0.73 | -217.39 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 1.45 | -6.49 | 0.0 | -0.55 | 0.0 | 0.0 | -0.56 | -14.29 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.14 | 73.08 | 0.0 | -0.09 | 81.25 | 0.0 | 0.64 | 28.0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.23 | 77.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 1.55 | 11.92 | 0.0 | -0.55 | -189.47 | 0.0 | -0.49 | -96.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.52 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1.0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
