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) | 0.55 | -60.99 | -0.18 | 0 | -0.68 | 0 | -0.08 | 0 | 0.37 | -61.46 | 0.26 | -58.73 | 0.12 | 0 | 7.47 | -41.18 | -0.55 | 0 | 1.07 | 55.07 | 0.44 | 2.33 | 0 | 0 | 36.42 | -71.07 |
| 2022 (9) | 1.41 | 0 | -0.45 | 0 | -0.66 | 0 | -0.06 | 0 | 0.96 | 0 | 0.63 | 31.25 | -0.02 | 0 | 12.70 | 20.93 | 0.05 | 0 | 0.69 | -14.81 | 0.43 | 13.16 | 0 | 0 | 125.89 | 0 |
| 2021 (8) | -0.59 | 0 | -0.52 | 0 | -0.59 | 0 | 0 | 0 | -1.11 | 0 | 0.48 | 9.09 | 0 | 0 | 10.50 | 5.51 | -0.01 | 0 | 0.81 | 50.0 | 0.38 | -5.0 | 0 | 0 | -49.58 | 0 |
| 2020 (7) | 1.47 | -45.76 | -0.72 | 0 | -1.04 | 0 | 0.07 | 0 | 0.75 | -68.35 | 0.44 | 41.94 | 0 | 0 | 9.95 | 77.9 | 0.08 | -42.86 | 0.54 | -53.04 | 0.4 | -2.44 | 0 | 0 | 156.38 | -9.98 |
| 2019 (6) | 2.71 | -55.13 | -0.34 | 0 | -2.67 | 0 | -0.04 | 0 | 2.37 | -60.43 | 0.31 | 10.71 | 0 | 0 | 5.60 | 94.45 | 0.14 | -93.89 | 1.15 | -56.77 | 0.41 | -8.89 | 0 | 0 | 173.72 | -10.55 |
| 2018 (5) | 6.04 | 16.38 | -0.05 | 0 | -6.29 | 0 | -0.04 | 0 | 5.99 | 16.09 | 0.28 | -30.0 | 0 | 0 | 2.88 | 23.81 | 2.29 | -62.88 | 2.66 | -53.42 | 0.45 | 15.38 | 0 | 0 | 194.21 | 128.26 |
| 2017 (4) | 5.19 | 29.43 | -0.03 | 0 | -5.9 | 0 | -0.06 | 0 | 5.16 | 2.58 | 0.4 | 60.0 | -0.1 | 0 | 2.32 | 96.82 | 6.17 | -11.6 | 5.71 | -10.78 | 0.39 | 5.41 | 0 | 0 | 85.08 | 43.64 |
| 2016 (3) | 4.01 | 0 | 1.02 | 0 | -4.88 | 0 | -2.26 | 0 | 5.03 | 0 | 0.25 | 212.5 | 0 | 0 | 1.18 | -24.72 | 6.98 | 4262.5 | 6.4 | 680.49 | 0.37 | -2.63 | 0 | 0 | 59.23 | 0 |
| 2015 (2) | -1.18 | 0 | -0.21 | 0 | 1.24 | 0.81 | -0.46 | 0 | -1.39 | 0 | 0.08 | -94.12 | 0 | 0 | 1.57 | -93.83 | 0.16 | -38.46 | 0.82 | -19.61 | 0.38 | -50.0 | 0 | 0 | -98.33 | 0 |
| 2014 (1) | -0.7 | 0 | -1.49 | 0 | 1.23 | 485.71 | -0.99 | 0 | -2.19 | 0 | 1.36 | 43.16 | -0.12 | 0 | 25.42 | 148.85 | 0.26 | 0 | 1.02 | 88.89 | 0.76 | 8.57 | 0 | 0 | -39.33 | 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) | 0.13 | 138.24 | -80.0 | 0.74 | 452.38 | 3600.0 | -0.84 | -8500.0 | -27.27 | 0.39 | 208.33 | 143.75 | 0.87 | 258.18 | 29.85 | 0.08 | 0.0 | 60.0 | 0.87 | 2800.0 | 4450.0 | 11.11 | -6.94 | 128.89 | -0.16 | 30.43 | -1500.0 | 0.36 | 550.0 | -20.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 27.66 | 102.44 | -76.17 |
| 24Q2 (19) | -0.34 | -183.33 | -161.54 | -0.21 | -250.0 | -425.0 | 0.01 | 0 | 0 | -0.36 | -38.46 | -350.0 | -0.55 | -205.56 | -223.53 | 0.08 | 60.0 | 100.0 | 0.03 | 250.0 | 0 | 11.94 | 88.66 | 97.01 | -0.23 | 4.17 | 4.17 | -0.08 | -153.33 | -166.67 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -1133.33 | -2355.56 | -597.44 |
| 24Q1 (18) | -0.12 | -126.09 | 71.43 | -0.06 | 53.85 | -200.0 | 0 | 0 | 100.0 | -0.26 | -1200.0 | -136.36 | -0.18 | -154.55 | 59.09 | 0.05 | -61.54 | 25.0 | -0.02 | -200.0 | -300.0 | 6.33 | -56.67 | 42.41 | -0.24 | -71.43 | -50.0 | 0.15 | -51.61 | -55.88 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -46.15 | -142.14 | 50.55 |
| 23Q4 (17) | 0.46 | -29.23 | 39.39 | -0.13 | -750.0 | 0 | 0 | 100.0 | 0 | -0.02 | -112.5 | 77.78 | 0.33 | -50.75 | 0.0 | 0.13 | 160.0 | 62.5 | 0.02 | 200.0 | 200.0 | 14.61 | 200.9 | 117.28 | -0.14 | -1300.0 | -366.67 | 0.31 | -31.11 | -43.64 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 109.52 | -5.64 | 119.05 |
| 23Q3 (16) | 0.65 | 600.0 | -23.53 | 0.02 | 150.0 | 120.0 | -0.66 | 0 | 0.0 | 0.16 | 300.0 | -40.74 | 0.67 | 494.12 | -10.67 | 0.05 | 25.0 | -76.19 | -0.02 | 0 | -300.0 | 4.85 | -19.9 | -71.34 | -0.01 | 95.83 | 0 | 0.45 | 1600.0 | -4.26 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 116.07 | 171.43 | -20.8 |
| 23Q2 (15) | -0.13 | 69.05 | -144.83 | -0.04 | -100.0 | 78.95 | 0 | 100.0 | 0 | -0.08 | 27.27 | 63.64 | -0.17 | 61.36 | -270.0 | 0.04 | 0.0 | -82.61 | 0 | -100.0 | -100.0 | 6.06 | 36.36 | -68.91 | -0.24 | -50.0 | 0 | -0.03 | -108.82 | 92.11 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -162.50 | -74.11 | 0 |
| 23Q1 (14) | -0.42 | -227.27 | -600.0 | -0.02 | 0 | 87.5 | -0.01 | 0 | 0 | -0.11 | -22.22 | -650.0 | -0.44 | -233.33 | -100.0 | 0.04 | -50.0 | -66.67 | 0.01 | 150.0 | 125.0 | 4.44 | -33.89 | -50.0 | -0.16 | -433.33 | -300.0 | 0.34 | -38.18 | 580.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -93.33 | -286.67 | -133.33 |
| 22Q4 (13) | 0.33 | -61.18 | -45.9 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | -0.09 | -133.33 | -250.0 | 0.33 | -56.0 | -19.51 | 0.08 | -61.9 | -60.0 | -0.02 | -300.0 | 0 | 6.72 | -60.3 | -54.96 | -0.03 | 0 | -200.0 | 0.55 | 17.02 | 14.58 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 50.00 | -65.88 | -52.46 |
| 22Q3 (12) | 0.85 | 193.1 | 208.97 | -0.1 | 47.37 | -11.11 | -0.66 | 0 | -842.86 | 0.27 | 222.73 | 1450.0 | 0.75 | 650.0 | 186.21 | 0.21 | -8.7 | 50.0 | 0.01 | -75.0 | 0 | 16.94 | -13.11 | 22.18 | 0 | 0 | 100.0 | 0.47 | 223.68 | 1666.67 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 146.55 | 0 | 111.27 |
| 22Q2 (11) | 0.29 | 583.33 | 0.0 | -0.19 | -18.75 | -72.73 | 0 | 0 | 0 | -0.22 | -1200.0 | -175.0 | 0.1 | 145.45 | -44.44 | 0.23 | 91.67 | 109.09 | 0.04 | 200.0 | 0 | 19.49 | 119.28 | 103.78 | 0 | -100.0 | -100.0 | -0.38 | -860.0 | -1050.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -0.06 | -109.84 | 91.67 | -0.16 | 20.0 | -23.08 | 0 | 100.0 | 100.0 | 0.02 | -66.67 | -50.0 | -0.22 | -153.66 | 74.12 | 0.12 | -40.0 | 200.0 | -0.04 | 0 | 0 | 8.89 | -40.44 | 137.78 | 0.08 | 166.67 | 700.0 | 0.05 | -89.58 | -84.38 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -40.00 | -138.03 | 76.67 |
| 21Q4 (9) | 0.61 | 178.21 | 710.0 | -0.2 | -122.22 | -33.33 | -0.5 | -614.29 | -2600.0 | 0.06 | 400.0 | -40.0 | 0.41 | 147.13 | 264.0 | 0.2 | 42.86 | 66.67 | 0 | 0 | 0 | 14.93 | 7.68 | 13.18 | 0.03 | 125.0 | -40.0 | 0.48 | 1700.0 | 92.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | 105.17 | 108.09 | 468.1 |
| 21Q3 (8) | -0.78 | -368.97 | -234.48 | -0.09 | 18.18 | -550.0 | -0.07 | 0 | 92.93 | -0.02 | 75.0 | 87.5 | -0.87 | -583.33 | -245.0 | 0.14 | 27.27 | 75.0 | 0 | 0 | 0 | 13.86 | 44.91 | 45.54 | -0.12 | -300.0 | 7.69 | -0.03 | -175.0 | 50.0 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | -1300.00 | -727.59 | -189.66 |
| 21Q2 (7) | 0.29 | 140.28 | -39.58 | -0.11 | 15.38 | -83.33 | 0 | 100.0 | 100.0 | -0.08 | -300.0 | -700.0 | 0.18 | 121.18 | -57.14 | 0.11 | 175.0 | 22.22 | 0 | 0 | 0 | 9.57 | 155.87 | -34.11 | 0.06 | 500.0 | 126.09 | 0.04 | -87.5 | 200.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 207.14 | 220.83 | -74.11 |
| 21Q1 (6) | -0.72 | -620.0 | -238.46 | -0.13 | 13.33 | 75.0 | -0.02 | -200.0 | 0 | 0.04 | -60.0 | 500.0 | -0.85 | -240.0 | 0 | 0.04 | -66.67 | -73.33 | 0 | 0 | 0 | 3.74 | -71.65 | -49.16 | 0.01 | -80.0 | -97.44 | 0.32 | 28.0 | -17.95 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -171.43 | -500.0 | -261.54 |
| 20Q4 (5) | -0.1 | -117.24 | 0.0 | -0.15 | -850.0 | -250.0 | 0.02 | 102.02 | 0 | 0.1 | 162.5 | -33.33 | -0.25 | -141.67 | 0 | 0.12 | 50.0 | 0.0 | 0 | 0 | 0 | 13.19 | 38.46 | 26.37 | 0.05 | 138.46 | 123.81 | 0.25 | 516.67 | 316.67 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -28.57 | -101.97 | 54.29 |
| 20Q3 (4) | 0.58 | 20.83 | 0.0 | 0.02 | 133.33 | 0.0 | -0.99 | -1550.0 | 0.0 | -0.16 | -1500.0 | 0.0 | 0.6 | 42.86 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 9.52 | -34.39 | 0.0 | -0.13 | 43.48 | 0.0 | -0.06 | -50.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1450.00 | 81.25 | 0.0 |
| 20Q2 (3) | 0.48 | -7.69 | 0.0 | -0.06 | 88.46 | 0.0 | -0.06 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.42 | 0 | 0.0 | 0.09 | -40.0 | 0.0 | 0 | 0 | 0.0 | 14.52 | 97.42 | 0.0 | -0.23 | -158.97 | 0.0 | -0.04 | -110.26 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 800.00 | 653.85 | 0.0 |
| 20Q1 (2) | 0.52 | 620.0 | 0.0 | -0.52 | -620.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | -106.67 | 0.0 | 0 | 0 | 0.0 | 0.15 | 25.0 | 0.0 | 0 | 0 | 0.0 | 7.35 | -29.53 | 0.0 | 0.39 | 285.71 | 0.0 | 0.39 | 550.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 106.12 | 269.8 | 0.0 |
| 19Q4 (1) | -0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.43 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -62.50 | 0.0 | 0.0 |
