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) | 0.82 | 1.23 | -0.47 | 0 | -0.17 | 0 | 0.03 | 200.0 | 0.35 | -33.96 | 0.47 | 67.86 | 0 | 0 | 5.10 | 79.16 | 0.41 | 4000.0 | 0.39 | 680.0 | 0.38 | -5.0 | 0 | 0 | 106.49 | -40.84 |
| 2022 (9) | 0.81 | 0 | -0.28 | 0 | -0.17 | 0 | 0.01 | 0 | 0.53 | 0 | 0.28 | 211.11 | 0 | 0 | 2.85 | 240.86 | 0.01 | -90.0 | 0.05 | 400.0 | 0.4 | -2.44 | 0 | 0 | 180.00 | 0 |
| 2021 (8) | -0.31 | 0 | -0.09 | 0 | -0.25 | 0 | 0 | 0 | -0.4 | 0 | 0.09 | -25.0 | 0 | 0 | 0.84 | -26.46 | 0.1 | -37.5 | 0.01 | -93.75 | 0.41 | 0.0 | 0.01 | 0.0 | -72.09 | 0 |
| 2020 (7) | 1.27 | 1054.55 | -0.11 | 0 | -0.25 | 0 | 0.05 | 0 | 1.16 | 0 | 0.12 | 0.0 | 0 | 0 | 1.14 | 7.58 | 0.16 | 60.0 | 0.16 | 433.33 | 0.41 | 7.89 | 0.01 | 0.0 | 218.97 | 736.05 |
| 2019 (6) | 0.11 | 0 | -0.12 | 0 | -0.24 | 0 | -0.01 | 0 | -0.01 | 0 | 0.12 | -83.1 | 0 | 0 | 1.06 | -83.08 | 0.1 | 400.0 | 0.03 | 200.0 | 0.38 | 22.58 | 0.01 | 0 | 26.19 | 0 |
| 2018 (5) | -0.09 | 0 | -0.73 | 0 | -0.23 | 0 | 0 | 0 | -0.82 | 0 | 0.71 | -15.48 | 0 | 0 | 6.24 | -8.79 | 0.02 | 0 | 0.01 | -98.33 | 0.31 | 0.0 | 0 | 0 | -28.12 | 0 |
| 2017 (4) | 1.21 | 31.52 | -0.79 | 0 | -0.3 | 0 | -0.05 | 0 | 0.42 | -42.47 | 0.84 | 189.66 | 0 | 0 | 6.85 | 191.78 | -0.17 | 0 | 0.6 | -7.69 | 0.31 | 0.0 | 0 | 0 | 132.97 | 38.75 |
| 2016 (3) | 0.92 | 206.67 | -0.19 | 0 | -0.3 | 0 | 0.05 | 0 | 0.73 | 0 | 0.29 | 26.09 | 0 | 0 | 2.35 | 29.96 | 0.73 | 12.31 | 0.65 | 12.07 | 0.31 | -16.22 | 0 | 0 | 95.83 | 203.47 |
| 2015 (2) | 0.3 | -84.69 | -0.32 | 0 | -0.23 | 0 | 0 | 0 | -0.02 | 0 | 0.23 | -36.11 | 0 | 0 | 1.81 | -27.44 | 0.65 | 66.67 | 0.58 | 34.88 | 0.37 | -11.9 | 0 | 0 | 31.58 | -86.31 |
| 2014 (1) | 1.96 | 1533.33 | -0.35 | 0 | -0.98 | 0 | 0.04 | 300.0 | 1.61 | 0 | 0.36 | 157.14 | 0 | 0 | 2.49 | 164.43 | 0.39 | -20.41 | 0.43 | -2.27 | 0.42 | -6.67 | 0 | 0 | 230.59 | 1610.2 |
| 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) | 0.04 | 500.0 | -80.95 | -0.11 | 50.0 | -37.5 | -0.16 | 0 | -6.67 | 0.03 | 175.0 | 0 | -0.07 | 69.57 | -153.85 | 0.07 | -65.0 | 0.0 | -0.05 | -350.0 | -400.0 | 3.85 | -60.38 | 30.22 | -0.02 | -300.0 | -116.67 | -0.02 | -300.0 | -111.11 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 50.00 | 650.0 | -35.71 |
| 24Q2 (19) | -0.01 | -116.67 | -107.14 | -0.22 | -120.0 | -2100.0 | 0 | 0 | 0 | -0.04 | -100.0 | -233.33 | -0.23 | -475.0 | -276.92 | 0.2 | 122.22 | 1900.0 | 0.02 | 300.0 | 0 | 9.71 | 114.67 | 2133.01 | 0.01 | 200.0 | -90.0 | 0.01 | 0 | -88.89 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -9.09 | -115.15 | -112.34 |
| 24Q1 (18) | 0.06 | -87.23 | 0 | -0.1 | 73.68 | -1100.0 | 0 | 0 | 0 | -0.02 | 0 | -300.0 | -0.04 | -144.44 | -500.0 | 0.09 | -76.92 | 0 | -0.01 | 0 | -200.0 | 4.52 | -74.14 | 0 | -0.01 | -110.0 | -111.11 | 0 | -100.0 | -100.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 60.00 | -79.57 | 0 |
| 23Q4 (17) | 0.47 | 123.81 | 261.54 | -0.38 | -375.0 | -80.95 | 0 | 100.0 | 0 | 0 | 0 | 100.0 | 0.09 | -30.77 | 212.5 | 0.39 | 457.14 | 85.71 | 0 | 100.0 | 0 | 17.49 | 492.12 | 103.2 | 0.1 | -16.67 | 11.11 | 0.06 | -66.67 | -33.33 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | 293.75 | 277.68 | 329.33 |
| 23Q3 (16) | 0.21 | 50.0 | 75.0 | -0.08 | -700.0 | -700.0 | -0.15 | 0 | 0.0 | 0 | -100.0 | -100.0 | 0.13 | 0.0 | 18.18 | 0.07 | 600.0 | 600.0 | -0.01 | 0 | 0 | 2.95 | 579.32 | 555.7 | 0.12 | 20.0 | 400.0 | 0.18 | 100.0 | 1900.0 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 77.78 | 5.56 | -41.67 |
| 23Q2 (15) | 0.14 | 0 | -6.67 | -0.01 | -200.0 | 50.0 | 0 | 0 | 100.0 | 0.03 | 200.0 | 50.0 | 0.13 | 1200.0 | 0.0 | 0.01 | 0 | -50.0 | 0 | -100.0 | 0 | 0.43 | 0 | -43.26 | 0.1 | 11.11 | 600.0 | 0.09 | 28.57 | 1000.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | 73.68 | 0 | -55.79 |
| 23Q1 (14) | 0 | -100.0 | -100.0 | 0.01 | 104.76 | 125.0 | 0 | 0 | 0 | 0.01 | 133.33 | 0 | 0.01 | 112.5 | -97.3 | 0 | -100.0 | -100.0 | 0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.09 | 0.0 | 550.0 | 0.07 | -22.22 | 450.0 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 0.13 | 8.33 | 208.33 | -0.21 | -2000.0 | -950.0 | 0 | 100.0 | 100.0 | -0.03 | -400.0 | -200.0 | -0.08 | -172.73 | 42.86 | 0.21 | 2000.0 | 950.0 | 0 | 0 | 0 | 8.61 | 1810.66 | 1109.22 | 0.09 | 325.0 | -18.18 | 0.09 | 1000.0 | 28.57 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 68.42 | -48.68 | 196.93 |
| 22Q3 (12) | 0.12 | -20.0 | 500.0 | -0.01 | 50.0 | 66.67 | -0.15 | -1400.0 | 34.78 | 0.01 | -50.0 | -50.0 | 0.11 | -15.38 | 1200.0 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.45 | -41.22 | -58.41 | -0.04 | -100.0 | -33.33 | -0.01 | 0.0 | 75.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 133.33 | -20.0 | 300.0 |
| 22Q2 (11) | 0.15 | -63.41 | -44.44 | -0.02 | 50.0 | -100.0 | -0.01 | 0 | 0 | 0.02 | 0 | 0 | 0.13 | -64.86 | -50.0 | 0.02 | -60.0 | 100.0 | 0 | 0 | 0 | 0.77 | -60.77 | 104.6 | -0.02 | 0.0 | -150.0 | -0.01 | 50.0 | 0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 166.67 | -67.48 | -38.27 |
| 22Q1 (10) | 0.41 | 441.67 | 185.42 | -0.04 | -100.0 | -100.0 | 0 | 100.0 | 0 | 0 | 100.0 | 100.0 | 0.37 | 364.29 | 174.0 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | 1.95 | 174.41 | 146.09 | -0.02 | -118.18 | 0.0 | -0.02 | -128.57 | 33.33 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 512.50 | 826.04 | 174.74 |
| 21Q4 (9) | -0.12 | -700.0 | -124.49 | -0.02 | 33.33 | 50.0 | -0.01 | 95.65 | 0.0 | -0.01 | -150.0 | -114.29 | -0.14 | -1300.0 | -131.11 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 0.71 | -34.28 | -53.38 | 0.11 | 466.67 | 57.14 | 0.07 | 275.0 | 40.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -70.59 | -311.76 | -121.61 |
| 21Q3 (8) | 0.02 | -92.59 | -50.0 | -0.03 | -200.0 | 0.0 | -0.23 | 0 | 0.0 | 0.02 | 0 | 300.0 | -0.01 | -103.85 | -200.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0 | 1.08 | 189.17 | -5.78 | -0.03 | -175.0 | -150.0 | -0.04 | 0 | -200.0 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 33.33 | -87.65 | 25.0 |
| 21Q2 (7) | 0.27 | 156.25 | 50.0 | -0.01 | 50.0 | 66.67 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.26 | 152.0 | 73.33 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.37 | -52.81 | -68.79 | 0.04 | 300.0 | 500.0 | 0 | 100.0 | 100.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 270.00 | 139.38 | 35.0 |
| 21Q1 (6) | -0.48 | -197.96 | -185.71 | -0.02 | 50.0 | 0.0 | 0 | 100.0 | 0 | -0.01 | -114.29 | -150.0 | -0.5 | -211.11 | -192.59 | 0.02 | -50.0 | -33.33 | 0 | 0 | 0 | 0.79 | -48.02 | -25.13 | -0.02 | -128.57 | -150.0 | -0.03 | -160.0 | -137.5 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -685.71 | -309.91 | -320.41 |
| 20Q4 (5) | 0.49 | 1125.0 | 590.0 | -0.04 | -33.33 | 20.0 | -0.01 | 95.65 | 0.0 | 0.07 | 800.0 | 275.0 | 0.45 | 4400.0 | 400.0 | 0.04 | 33.33 | -20.0 | 0 | 0 | 0 | 1.53 | 32.82 | -14.5 | 0.07 | 16.67 | -12.5 | 0.05 | 25.0 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | 326.67 | 1125.0 | 590.0 |
| 20Q3 (4) | 0.04 | -77.78 | 0.0 | -0.03 | 0.0 | 0.0 | -0.23 | 0 | 0.0 | -0.01 | 66.67 | 0.0 | 0.01 | -93.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.15 | -4.21 | 0.0 | 0.06 | 700.0 | 0.0 | 0.04 | 500.0 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 26.67 | -86.67 | 0.0 |
| 20Q2 (3) | 0.18 | -67.86 | 0.0 | -0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | -0.03 | -250.0 | 0.0 | 0.15 | -72.22 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.20 | 13.2 | 0.0 | -0.01 | -125.0 | 0.0 | -0.01 | -112.5 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 200.00 | -35.71 | 0.0 |
| 20Q1 (2) | 0.56 | 660.0 | 0.0 | -0.02 | 60.0 | 0.0 | 0 | 100.0 | 0.0 | 0.02 | 150.0 | 0.0 | 0.54 | 460.0 | 0.0 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0.0 | 1.06 | -40.64 | 0.0 | 0.04 | -50.0 | 0.0 | 0.08 | 60.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 311.11 | 566.67 | 0.0 |
| 19Q4 (1) | -0.1 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -66.67 | 0.0 | 0.0 |
