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) | 2.07 | 135.23 | -3.04 | 0 | -0.51 | 0 | -0.23 | 0 | -0.97 | 0 | 0.02 | 100.0 | 0 | 0 | 0.35 | 64.24 | 1.16 | 54.67 | 1.11 | 2.78 | 0.08 | 0.0 | 0 | 0 | 173.95 | 129.3 |
| 2022 (9) | 0.88 | 0 | -4.71 | 0 | -0.5 | 0 | -0.34 | 0 | -3.83 | 0 | 0.01 | -66.67 | 0 | 0 | 0.21 | -74.56 | 0.75 | 7400.0 | 1.08 | 0 | 0.08 | -11.11 | 0 | 0 | 75.86 | 0 |
| 2021 (8) | -0.37 | 0 | 3.79 | 54.07 | -0.46 | 0 | -0.08 | 0 | 3.42 | 24.82 | 0.03 | 0 | 0 | 0 | 0.83 | 0 | 0.01 | 0 | -0.04 | 0 | 0.09 | -18.18 | 0.01 | 0 | -616.67 | 0 |
| 2020 (7) | 0.28 | -78.79 | 2.46 | 74.47 | -0.6 | 0 | -0.01 | 0 | 2.74 | 0.37 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.07 | 0 | -0.21 | 0 | 0.11 | -15.38 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 1.32 | -22.81 | 1.41 | 0 | -2.75 | 0 | 0.21 | 0 | 2.73 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.21 | 37.5 | 1.16 | -14.71 | 0.13 | 8.33 | 0 | 0 | 102.33 | -11.44 |
| 2018 (5) | 1.71 | 25.74 | -5.31 | 0 | 0.95 | 0 | -0.01 | 0 | -3.6 | 0 | 0.08 | 166.67 | 0 | 0 | 1.27 | 144.27 | 0.88 | 6.02 | 1.36 | 195.65 | 0.12 | 0.0 | 0 | 0 | 115.54 | -50.73 |
| 2017 (4) | 1.36 | 0 | -1.19 | 0 | -0.85 | 0 | 0.13 | 0 | 0.17 | 0 | 0.03 | 200.0 | 0 | 0 | 0.52 | 172.49 | 0.83 | 5.06 | 0.46 | 15.0 | 0.12 | -14.29 | 0 | 0 | 234.48 | 0 |
| 2016 (3) | -0.33 | 0 | -0.02 | 0 | 0.03 | 0 | -0.76 | 0 | -0.35 | 0 | 0.01 | 0.0 | 0 | 0 | 0.19 | 59.43 | 0.79 | 17.91 | 0.4 | -31.03 | 0.14 | -6.67 | 0 | 0 | -61.11 | 0 |
| 2015 (2) | 2.76 | 0 | -0.02 | 0 | -1.69 | 0 | 1.72 | 0 | 2.74 | 0 | 0.01 | -75.0 | 0 | 0 | 0.12 | -66.25 | 0.67 | -58.13 | 0.58 | -70.85 | 0.15 | -6.25 | 0 | 0 | 378.08 | 0 |
| 2014 (1) | -3.03 | 0 | 1.18 | 0 | -1.83 | 0 | -5.05 | 0 | -1.85 | 0 | 0.04 | 33.33 | 1.21 | 0 | 0.35 | 10.8 | 1.6 | 49.53 | 1.99 | 68.64 | 0.16 | -20.0 | 0 | 0 | -140.93 | 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) | 0.35 | -38.6 | 600.0 | 2.03 | 1294.12 | 338.82 | -0.94 | 0 | -84.31 | 0.26 | 262.5 | 174.29 | 2.38 | 495.0 | 397.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.04 | 0 | 0 | 0.25 | -59.68 | 108.33 | 0.11 | -84.29 | -66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 269.23 | 240.08 | 1784.62 |
| 24Q2 (19) | 0.57 | 1040.0 | -19.72 | -0.17 | -162.96 | -139.53 | 0 | 0 | 0 | -0.16 | 72.41 | 46.67 | 0.4 | 25.0 | -64.91 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.62 | 313.33 | 87.88 | 0.7 | 25.0 | 48.94 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 79.17 | 818.33 | -45.36 |
| 24Q1 (18) | 0.05 | -95.19 | -81.48 | 0.27 | 118.24 | 123.68 | 0 | 0 | 0 | -0.58 | -238.1 | -5700.0 | 0.32 | 172.73 | 136.78 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.79 | 56.69 | 0 | 0.15 | -74.58 | 25.0 | 0.56 | 194.74 | 366.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 8.62 | -98.26 | -95.53 |
| 23Q4 (17) | 1.04 | 1980.0 | 845.45 | -1.48 | -74.12 | 64.25 | 0 | 100.0 | 0 | 0.42 | 220.0 | 950.0 | -0.44 | 45.0 | 89.08 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.50 | 0 | 0 | 0.59 | 391.67 | 742.86 | 0.19 | -42.42 | 733.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 495.24 | 3366.67 | 0 |
| 23Q3 (16) | 0.05 | -92.96 | -93.06 | -0.85 | -297.67 | -8.97 | -0.51 | 0 | -96.15 | -0.35 | -16.67 | -105.88 | -0.8 | -170.18 | -1233.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.12 | -63.64 | -53.85 | 0.33 | -29.79 | -34.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 14.29 | -90.14 | -89.68 |
| 23Q2 (15) | 0.71 | 162.96 | 238.1 | 0.43 | 137.72 | 38.71 | 0 | 0 | 0 | -0.3 | -2900.0 | -233.33 | 1.14 | 231.03 | 119.23 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.33 | 175.0 | 37.5 | 0.47 | 291.67 | 67.86 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 144.90 | -24.87 | 107.0 |
| 23Q1 (14) | 0.27 | 145.45 | 268.75 | -1.14 | 72.46 | -1040.0 | 0 | 0 | 100.0 | -0.01 | -125.0 | 92.31 | -0.87 | 78.41 | -234.62 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.12 | 71.43 | -33.33 | 0.12 | 500.0 | -63.64 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 192.86 | 0 | 521.88 |
| 22Q4 (13) | 0.11 | -84.72 | 168.75 | -4.14 | -430.77 | -509.9 | 0 | 100.0 | 100.0 | 0.04 | 123.53 | -55.56 | -4.03 | -6616.67 | -574.12 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.07 | -73.08 | 216.67 | -0.03 | -106.0 | 57.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.72 | 242.86 | 357.14 | -0.78 | -351.61 | -177.23 | -0.26 | 0 | 39.53 | -0.17 | -88.89 | 5.56 | -0.06 | -111.54 | -108.22 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.78 | 0 | -58.59 | 0.26 | 8.33 | 2700.0 | 0.5 | 78.57 | 1766.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 138.46 | 97.8 | 0 |
| 22Q2 (11) | 0.21 | 231.25 | -60.38 | 0.31 | 410.0 | 416.67 | 0 | 100.0 | 0 | -0.09 | 30.77 | -228.57 | 0.52 | 300.0 | -11.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.24 | 33.33 | 400.0 | 0.28 | -15.15 | 286.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 70.00 | 253.12 | 0 |
| 22Q1 (10) | -0.16 | 0.0 | 65.22 | -0.1 | -109.9 | -105.88 | -0.24 | -1100.0 | 0 | -0.13 | -244.44 | -116.67 | -0.26 | -130.59 | -120.97 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.96 | -28.85 | 0 | 0.18 | 400.0 | 12.5 | 0.33 | 571.43 | 57.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -45.71 | 0 | 77.14 |
| 21Q4 (9) | -0.16 | 42.86 | -161.54 | 1.01 | 0.0 | 661.11 | -0.02 | 95.35 | 0 | 0.09 | 150.0 | 250.0 | 0.85 | 16.44 | 962.5 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.35 | -28.38 | 0 | -0.06 | -500.0 | -300.0 | -0.07 | -133.33 | -158.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.28 | -152.83 | -200.0 | 1.01 | 1583.33 | 741.67 | -0.43 | 0 | 50.57 | -0.18 | -357.14 | -550.0 | 0.73 | 23.73 | 82.5 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.89 | 116.98 | 0 | -0.01 | 87.5 | -133.33 | -0.03 | 80.0 | 80.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.53 | 215.22 | 181.54 | 0.06 | -96.47 | -89.66 | 0 | 0 | 0 | 0.07 | 216.67 | 800.0 | 0.59 | -52.42 | 942.86 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.87 | 0 | 0 | -0.08 | -150.0 | 50.0 | -0.15 | -171.43 | 61.54 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.46 | -276.92 | -231.43 | 1.7 | 1044.44 | -12.37 | 0 | 0 | -100.0 | -0.06 | 0.0 | 0 | 1.24 | 1450.0 | -45.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 433.33 | 433.33 | 0.21 | 75.0 | 5.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | -200.00 | -215.38 | -231.43 |
| 20Q4 (5) | 0.26 | -7.14 | -49.02 | -0.18 | -250.0 | 80.43 | 0 | 100.0 | 0 | -0.06 | -250.0 | -250.0 | 0.08 | -80.0 | 119.51 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 0.0 | -78.57 | 0.12 | 180.0 | 142.86 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 173.33 | 0 | 0 |
| 20Q3 (4) | 0.28 | 143.08 | 0.0 | 0.12 | -79.31 | 0.0 | -0.87 | 0 | 0.0 | 0.04 | 500.0 | 0.0 | 0.4 | 671.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | 118.75 | 0.0 | -0.15 | 61.54 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.65 | -285.71 | 0.0 | 0.58 | -70.1 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0 | 0.0 | -0.07 | -103.06 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.16 | -633.33 | 0.0 | -0.39 | -295.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.35 | -31.37 | 0.0 | 1.94 | 310.87 | 0.0 | 0.27 | 0 | 0.0 | 0 | -100.0 | 0.0 | 2.29 | 658.54 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | -78.57 | 0.0 | 0.2 | 171.43 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 152.17 | 0 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
