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) | -0.46 | 0 | -0.04 | 0 | -0.41 | 0 | 0.01 | 0 | -0.5 | 0 | 0.04 | 100.0 | 0 | 0 | 5.56 | 1794.44 | -0.63 | 0 | -0.49 | 0 | 0.22 | -8.33 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 2.51 | 132.41 | -0.01 | 0 | -1.04 | 0 | -0.02 | 0 | 2.5 | 152.53 | 0.02 | -50.0 | 0.01 | 0 | 0.29 | -57.99 | 1.1 | 80.33 | 0.86 | 72.0 | 0.24 | -4.0 | 0 | 0 | 228.18 | 58.46 |
| 2021 (8) | 1.08 | 0 | -0.09 | 0 | -1.02 | 0 | 0.02 | 0 | 0.99 | 0 | 0.04 | -90.91 | -0.05 | 0 | 0.70 | -90.27 | 0.61 | 369.23 | 0.5 | -5.66 | 0.25 | -3.85 | 0 | 0 | 144.00 | 0 |
| 2020 (7) | -0.62 | 0 | 0.23 | 0 | 0.69 | 0 | 0 | 0 | -0.39 | 0 | 0.44 | 41.94 | 0.04 | 0 | 7.18 | 38.23 | 0.13 | 0 | 0.53 | 562.5 | 0.26 | 4.0 | 0 | 0 | -78.48 | 0 |
| 2019 (6) | 1.18 | 227.78 | -0.49 | 0 | -0.99 | 0 | -0.06 | 0 | 0.69 | 762.5 | 0.31 | 63.16 | -0.19 | 0 | 5.19 | 129.84 | -0.09 | 0 | 0.08 | -83.33 | 0.25 | 4.17 | 0 | 0 | 357.58 | 615.15 |
| 2018 (5) | 0.36 | 0 | -0.28 | 0 | 0.24 | 0.0 | 0 | 0 | 0.08 | 0 | 0.19 | 850.0 | -0.09 | 0 | 2.26 | 369.92 | 0.56 | 2700.0 | 0.48 | 2300.0 | 0.24 | 0.0 | 0 | 0 | 50.00 | 0 |
| 2017 (4) | -0.85 | 0 | -0.03 | 0 | 0.24 | 0 | 0 | 0 | -0.88 | 0 | 0.02 | -77.78 | -0.01 | 0 | 0.48 | -71.26 | 0.02 | -97.18 | 0.02 | -96.67 | 0.24 | -14.29 | 0 | 0 | -326.92 | 0 |
| 2016 (3) | 0.56 | -60.84 | -0.1 | 0 | -0.37 | 0 | 0.02 | 0 | 0.46 | -54.46 | 0.09 | -78.57 | -0.01 | 0 | 1.67 | -77.26 | 0.71 | 18.33 | 0.6 | 53.85 | 0.28 | -3.45 | 0 | 0 | 63.64 | -69.74 |
| 2015 (2) | 1.43 | 266.67 | -0.42 | 0 | -0.39 | 0 | 0 | 0 | 1.01 | 0 | 0.42 | -81.42 | -0.01 | 0 | 7.36 | -76.4 | 0.6 | -9.09 | 0.39 | -4.88 | 0.29 | 31.82 | 0 | 0 | 210.29 | 239.71 |
| 2014 (1) | 0.39 | 0 | -2.28 | 0 | 1.93 | 121.84 | 0 | 0 | -1.89 | 0 | 2.26 | 100.0 | -0.05 | 0 | 31.17 | 75.17 | 0.66 | 4.76 | 0.41 | -12.77 | 0.22 | -4.35 | 0 | 0 | 61.90 | 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) | 0.02 | 122.22 | 106.25 | 0 | -100.0 | 0 | 0.12 | -70.0 | 271.43 | 0 | 100.0 | 0 | 0.02 | -71.43 | 106.25 | 0.01 | 0 | 0 | 0 | -100.0 | 0 | 1.79 | 0 | 0 | -0.18 | -28.57 | -50.0 | -0.23 | -91.67 | -109.09 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.09 | 55.0 | -280.0 | 0.16 | 0 | 0 | 0.4 | 3900.0 | 217.65 | -0.01 | 0 | 0 | 0.07 | 135.0 | 40.0 | 0 | 0 | 0 | 0.16 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 30.0 | 12.5 | -0.12 | 25.0 | -71.43 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -0.2 | -233.33 | -42.86 | 0 | 100.0 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | -0.2 | -100.0 | -42.86 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.2 | -11.11 | -11.11 | -0.16 | 0.0 | -6.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.06 | 81.25 | -104.32 | -0.04 | 0 | -300.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.1 | 68.75 | -107.25 | 0.04 | 0 | 300.0 | 0 | 0 | -100.0 | 21.05 | 0 | 2405.26 | -0.18 | -50.0 | -185.71 | -0.16 | -45.45 | -233.33 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | -0.32 | -740.0 | -174.42 | 0 | 0 | 100.0 | -0.07 | 79.41 | 78.12 | 0 | 0 | 100.0 | -0.32 | -740.0 | -178.05 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.12 | 25.0 | -134.29 | -0.11 | -57.14 | -134.38 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.05 | 135.71 | -94.38 | 0 | 0 | 100.0 | -0.34 | 0 | 20.93 | 0 | 0 | 0 | 0.05 | 135.71 | -94.32 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.16 | 11.11 | -180.0 | -0.07 | 53.33 | -143.75 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.14 | -110.07 | 30.0 | 0 | 100.0 | -100.0 | 0 | 100.0 | -100.0 | 0 | 0 | 100.0 | -0.14 | -110.14 | 22.22 | 0 | -100.0 | 0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | 0 | -0.18 | -185.71 | -152.94 | -0.15 | -225.0 | -157.69 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 1.39 | 223.26 | 4733.33 | -0.01 | 50.0 | 75.0 | -0.91 | -184.38 | -506.67 | 0 | 100.0 | -100.0 | 1.38 | 236.59 | 2071.43 | 0.01 | 0.0 | -75.0 | 0.01 | 200.0 | 0 | 0.84 | 52.94 | -77.94 | 0.21 | -40.0 | 133.33 | 0.12 | -62.5 | 71.43 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 772.22 | 582.43 | 3188.89 |
| 22Q3 (12) | 0.43 | -51.69 | -44.16 | -0.02 | -100.0 | 0.0 | -0.32 | 25.58 | 64.04 | -0.01 | 0 | -133.33 | 0.41 | -53.41 | -45.33 | 0.01 | 0 | 0 | -0.01 | 0.0 | 50.0 | 0.55 | 0 | 0 | 0.35 | 75.0 | 1650.0 | 0.32 | 100.0 | 1500.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 113.16 | -72.03 | -88.24 |
| 22Q2 (11) | 0.89 | 545.0 | 271.15 | -0.01 | -150.0 | -133.33 | -0.43 | -169.35 | -143.88 | 0 | 100.0 | 100.0 | 0.88 | 588.89 | 279.59 | 0 | 0 | 0 | -0.01 | -150.0 | -133.33 | -0.00 | 0 | 0 | 0.2 | -41.18 | -33.33 | 0.16 | -38.46 | -36.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 404.55 | 747.27 | 348.95 |
| 22Q1 (10) | -0.2 | -566.67 | -123.53 | 0.02 | 150.0 | 133.33 | 0.62 | 513.33 | 164.58 | -0.01 | -150.0 | 0 | -0.18 | -157.14 | -122.78 | 0 | -100.0 | 0 | 0.02 | 0 | 133.33 | -0.00 | -100.0 | 0 | 0.34 | 277.78 | 70.0 | 0.26 | 271.43 | 62.5 | 0.06 | 20.0 | -14.29 | 0 | 0 | 0 | -62.50 | -150.0 | -116.91 |
| 21Q4 (9) | -0.03 | -103.9 | 95.38 | -0.04 | -100.0 | 85.19 | -0.15 | 83.15 | -122.73 | 0.02 | -33.33 | 0 | -0.07 | -109.33 | 92.39 | 0.04 | 0 | -82.61 | 0 | 100.0 | 100.0 | 3.81 | 0 | -71.68 | 0.09 | 350.0 | 800.0 | 0.07 | 250.0 | -22.22 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -25.00 | -102.6 | 94.23 |
| 21Q3 (8) | 0.77 | 248.08 | 7800.0 | -0.02 | -166.67 | -102.86 | -0.89 | -190.82 | -93.48 | 0.03 | 250.0 | 0 | 0.75 | 253.06 | 8.7 | 0 | 0 | 0 | -0.02 | -166.67 | -122.22 | -0.00 | 0 | 0 | 0.02 | -93.33 | -80.0 | 0.02 | -92.0 | -95.24 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 962.50 | 692.31 | 47262.5 |
| 21Q2 (7) | -0.52 | -161.18 | -1400.0 | 0.03 | 150.0 | 142.86 | 0.98 | 202.08 | 180.0 | -0.02 | 0 | 0 | -0.49 | -162.03 | -1533.33 | 0 | 0 | -100.0 | 0.03 | 150.0 | 200.0 | -0.00 | 0 | -100.0 | 0.3 | 50.0 | 328.57 | 0.25 | 56.25 | 316.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -162.50 | -143.97 | -628.12 |
| 21Q1 (6) | 0.85 | 230.77 | 8600.0 | -0.06 | 77.78 | 53.85 | -0.96 | -245.45 | -785.71 | 0 | 0 | 0 | 0.79 | 185.87 | 664.29 | 0 | -100.0 | -100.0 | -0.06 | 0.0 | 0 | -0.00 | -100.0 | -100.0 | 0.2 | 1900.0 | 500.0 | 0.16 | 77.78 | 633.33 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 369.57 | 185.28 | 1208.7 |
| 20Q4 (5) | -0.65 | -6400.0 | -282.35 | -0.27 | -138.57 | -12.5 | 0.66 | 243.48 | 294.12 | 0 | 0 | 0 | -0.92 | -233.33 | -124.39 | 0.23 | 0 | 0.0 | -0.06 | -166.67 | -500.0 | 13.45 | 0 | -35.09 | 0.01 | -90.0 | 105.56 | 0.09 | -78.57 | 169.23 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | -433.33 | -21133.33 | 0 |
| 20Q3 (4) | -0.01 | -125.0 | 0.0 | 0.7 | 1100.0 | 0.0 | -0.46 | -231.43 | 0.0 | 0 | 0 | 0.0 | 0.69 | 2400.0 | 0.0 | 0 | -100.0 | 0.0 | 0.09 | 800.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.1 | 42.86 | 0.0 | 0.42 | 600.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2.04 | -106.63 | 0.0 |
| 20Q2 (3) | 0.04 | 500.0 | 0.0 | -0.07 | 46.15 | 0.0 | 0.35 | 150.0 | 0.0 | 0 | 0 | 0.0 | -0.03 | 78.57 | 0.0 | 0.07 | -46.15 | 0.0 | 0.01 | 0 | 0.0 | 4.58 | -57.06 | 0.0 | 0.07 | 240.0 | 0.0 | 0.06 | 300.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 30.77 | 192.31 | 0.0 |
| 20Q1 (2) | -0.01 | 94.12 | 0.0 | -0.13 | 45.83 | 0.0 | 0.14 | 141.18 | 0.0 | 0 | 0 | 0.0 | -0.14 | 65.85 | 0.0 | 0.13 | -43.48 | 0.0 | 0 | 100.0 | 0.0 | 10.66 | -48.57 | 0.0 | -0.05 | 72.22 | 0.0 | -0.03 | 76.92 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -33.33 | 0 | 0.0 |
| 19Q4 (1) | -0.17 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 20.72 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
