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) | 0.94 | -42.68 | -0.94 | 0 | -0.56 | 0 | 0.01 | 0.0 | 0 | 0 | 0.02 | -77.78 | 0 | 0 | 0.51 | -63.85 | 0.09 | -91.35 | 0.19 | -82.41 | 0.13 | -13.33 | 0 | 0 | 293.75 | 120.31 |
| 2022 (9) | 1.64 | 465.52 | -0.86 | 0 | -0.55 | 0 | 0.01 | 0 | 0.78 | 11.43 | 0.09 | 350.0 | 0 | 0 | 1.40 | 385.1 | 1.04 | -1.89 | 1.08 | -20.0 | 0.15 | -6.25 | 0 | 0 | 133.33 | 594.25 |
| 2021 (8) | 0.29 | 38.1 | 0.41 | 0 | -0.45 | 0 | -0.1 | 0 | 0.7 | 438.46 | 0.02 | -71.43 | 0.13 | 0 | 0.29 | -77.01 | 1.06 | 63.08 | 1.35 | 181.25 | 0.16 | -11.11 | 0 | 0 | 19.21 | -39.64 |
| 2020 (7) | 0.21 | -57.14 | -0.08 | 0 | -0.43 | 0 | 0.36 | 1700.0 | 0.13 | -67.5 | 0.07 | -22.22 | 0 | 0 | 1.26 | -12.29 | 0.65 | -26.97 | 0.48 | -34.25 | 0.18 | -14.29 | 0 | 0 | 31.82 | -38.96 |
| 2019 (6) | 0.49 | 8.89 | -0.09 | 0 | -0.43 | 0 | 0.02 | 0 | 0.4 | 48.15 | 0.09 | -50.0 | 0 | 0 | 1.44 | -48.8 | 0.89 | -2.2 | 0.73 | -13.1 | 0.21 | 0.0 | 0 | 0 | 52.13 | 21.63 |
| 2018 (5) | 0.45 | -71.15 | -0.18 | 0 | -0.41 | 0 | -0.12 | 0 | 0.27 | -34.15 | 0.18 | -10.0 | 0 | 0 | 2.80 | 13.13 | 0.91 | -15.74 | 0.84 | 10.53 | 0.21 | -8.7 | 0 | 0 | 42.86 | -72.53 |
| 2017 (4) | 1.56 | 345.71 | -1.15 | 0 | -0.26 | 0 | -0.11 | 0 | 0.41 | -56.84 | 0.2 | 100.0 | 0 | 0 | 2.48 | 80.67 | 1.08 | 36.71 | 0.76 | 18.75 | 0.23 | -14.81 | 0.01 | 0.0 | 156.00 | 310.06 |
| 2016 (3) | 0.35 | -77.27 | 0.6 | 0 | -0.26 | 0 | 0.35 | 0 | 0.95 | 295.83 | 0.1 | -72.22 | 0 | 0 | 1.37 | -73.21 | 0.79 | -15.05 | 0.64 | -25.58 | 0.27 | 35.0 | 0.01 | 0.0 | 38.04 | -73.57 |
| 2015 (2) | 1.54 | 46.67 | -1.3 | 0 | 0 | 0 | -0.03 | 0 | 0.24 | -11.11 | 0.36 | 56.52 | 0 | 0 | 5.12 | 20.45 | 0.93 | 66.07 | 0.86 | 11.69 | 0.2 | 11.11 | 0.01 | 0.0 | 143.93 | 31.59 |
| 2014 (1) | 1.05 | 208.82 | -0.78 | 0 | 0 | 0 | -0.11 | 0 | 0.27 | -65.38 | 0.23 | 53.33 | 0 | 0 | 4.25 | 72.89 | 0.56 | -27.27 | 0.77 | -6.1 | 0.18 | -10.0 | 0.01 | 0.0 | 109.38 | 231.34 |
| 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) | 0.84 | 660.0 | 261.54 | 0.16 | 220.0 | -76.47 | -0.53 | -5200.0 | -3.92 | 0.05 | 600.0 | 150.0 | 1.0 | 1100.0 | 525.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.51 | 4.08 | 737.5 | 0.37 | -19.57 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 210.00 | 786.0 | 112.12 |
| 24Q2 (19) | -0.15 | -236.36 | -134.88 | 0.05 | 66.67 | 110.64 | -0.01 | 0.0 | 50.0 | -0.01 | 75.0 | 0 | -0.1 | -171.43 | -150.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.49 | 0 | 2550.0 | 0.46 | 557.14 | 1433.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -30.61 | -127.83 | -104.27 |
| 24Q1 (18) | 0.11 | -85.71 | -59.26 | 0.03 | 103.3 | 112.5 | -0.01 | 50.0 | 0 | -0.04 | -200.0 | 20.0 | 0.14 | 200.0 | 366.67 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.04 | -9.38 | 0 | 0 | -100.0 | -100.0 | 0.07 | 600.0 | -50.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 110.00 | -94.29 | -30.74 |
| 23Q4 (17) | 0.77 | 248.08 | 195.06 | -0.91 | -233.82 | -205.81 | -0.02 | 96.08 | 0.0 | 0.04 | 100.0 | -63.64 | -0.14 | -187.5 | -380.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 1.15 | -19.54 | -2.3 | 0.03 | 137.5 | -88.89 | 0.01 | 0 | -95.24 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1925.00 | 211.06 | 670.37 |
| 23Q3 (16) | -0.52 | -220.93 | -180.0 | 0.68 | 244.68 | 6900.0 | -0.51 | -2450.0 | 1.92 | 0.02 | 0 | 133.33 | 0.16 | 500.0 | -75.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.43 | 41.43 | 108.57 | -0.08 | -300.0 | -133.33 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -1733.33 | -341.86 | -1086.67 |
| 23Q2 (15) | 0.43 | 59.26 | 530.0 | -0.47 | -95.83 | -74.07 | -0.02 | 0 | -100.0 | 0 | 100.0 | -100.0 | -0.04 | -233.33 | 89.19 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.01 | 0 | 67.68 | -0.02 | -111.76 | -107.14 | 0.03 | -78.57 | -88.89 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 716.67 | 351.23 | 2321.67 |
| 23Q1 (14) | 0.27 | 133.33 | -72.45 | -0.24 | -127.91 | 55.56 | 0 | 100.0 | 100.0 | -0.05 | -145.45 | 0.0 | 0.03 | -40.0 | -93.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.17 | -37.04 | -34.62 | 0.14 | -33.33 | -50.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 158.82 | 147.06 | -48.14 |
| 22Q4 (13) | -0.81 | -224.62 | -424.0 | 0.86 | 8700.0 | 8700.0 | -0.02 | 96.15 | 0.0 | 0.11 | 283.33 | 0 | 0.05 | -92.19 | -79.17 | 0.02 | 100.0 | 100.0 | 0 | 0 | -100.0 | 1.18 | 71.76 | 123.53 | 0.27 | 12.5 | -20.59 | 0.21 | -36.36 | -25.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | -337.50 | -292.12 | -532.0 |
| 22Q3 (12) | 0.65 | 750.0 | 66.67 | -0.01 | 96.3 | 0.0 | -0.52 | -5100.0 | -23.81 | -0.06 | -700.0 | -400.0 | 0.64 | 272.97 | 68.42 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.68 | 13.7 | 28.08 | 0.24 | -14.29 | -20.0 | 0.33 | 22.22 | 32.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 175.68 | 644.59 | 35.14 |
| 22Q2 (11) | -0.1 | -110.2 | 76.74 | -0.27 | 50.0 | -162.79 | -0.01 | 0.0 | 0.0 | 0.01 | 120.0 | 102.33 | -0.37 | -184.09 | 0 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.60 | -76.05 | 0 | 0.28 | 7.69 | 27.27 | 0.27 | -3.57 | -58.46 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -32.26 | -110.53 | 48.24 |
| 22Q1 (10) | 0.98 | 292.0 | 1125.0 | -0.54 | -5300.0 | -5300.0 | -0.01 | 50.0 | 0.0 | -0.05 | 0 | -115.62 | 0.44 | 83.33 | 528.57 | 0.04 | 300.0 | 300.0 | 0 | -100.0 | 0 | 2.52 | 377.99 | 310.06 | 0.26 | -23.53 | 30.0 | 0.28 | 0.0 | 64.71 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 306.25 | 292.0 | 703.91 |
| 21Q4 (9) | 0.25 | -35.9 | 1350.0 | -0.01 | 0.0 | 0.0 | -0.02 | 95.24 | -100.0 | 0 | -100.0 | -100.0 | 0.24 | -36.84 | 900.0 | 0.01 | 0.0 | 0.0 | 0.13 | 0 | 0 | 0.53 | -1.58 | -23.68 | 0.34 | 13.33 | 78.95 | 0.28 | 12.0 | 115.38 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 78.12 | -39.9 | 764.06 |
| 21Q3 (8) | 0.39 | 190.7 | 143.75 | -0.01 | -102.33 | 66.67 | -0.42 | -4100.0 | 0.0 | 0.02 | 104.65 | 100.0 | 0.38 | 0 | 192.31 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.53 | 0 | -62.3 | 0.3 | 36.36 | 233.33 | 0.25 | -61.54 | 316.67 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 130.00 | 308.6 | -10.62 |
| 21Q2 (7) | -0.43 | -637.5 | -207.14 | 0.43 | 4400.0 | 1533.33 | -0.01 | 0.0 | 0.0 | -0.43 | -234.38 | -760.0 | 0 | -100.0 | 100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.22 | 10.0 | 22.22 | 0.65 | 282.35 | 490.91 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -62.32 | -263.59 | 28.78 |
| 21Q1 (6) | 0.08 | 500.0 | -61.9 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.32 | -5.88 | 3300.0 | 0.07 | 333.33 | -65.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.61 | -11.04 | -62.58 | 0.2 | 5.26 | 5.26 | 0.17 | 30.77 | -5.56 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 38.10 | 423.81 | -58.28 |
| 20Q4 (5) | -0.02 | -112.5 | -128.57 | -0.01 | 66.67 | 75.0 | -0.01 | 97.62 | 0.0 | 0.34 | 3300.0 | 3500.0 | -0.03 | -123.08 | -200.0 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.69 | -51.38 | -66.55 | 0.19 | 111.11 | -34.48 | 0.13 | 116.67 | -40.91 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -11.76 | -108.09 | -145.38 |
| 20Q3 (4) | 0.16 | 214.29 | 0.0 | -0.03 | 0.0 | 0.0 | -0.42 | -4100.0 | 0.0 | 0.01 | 120.0 | 0.0 | 0.13 | 176.47 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.42 | 4.26 | 0.0 | 0.09 | -50.0 | 0.0 | 0.06 | -45.45 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 145.45 | 266.23 | 0.0 |
| 20Q2 (3) | -0.14 | -166.67 | 0.0 | -0.03 | -200.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.05 | -400.0 | 0.0 | -0.17 | -185.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.36 | -17.01 | 0.0 | 0.18 | -5.26 | 0.0 | 0.11 | -38.89 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -87.50 | -195.83 | 0.0 |
| 20Q1 (2) | 0.21 | 200.0 | 0.0 | -0.01 | 75.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.2 | 566.67 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.64 | -20.49 | 0.0 | 0.19 | -34.48 | 0.0 | 0.18 | -18.18 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 91.30 | 252.17 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 25.93 | 0.0 | 0.0 |
