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) | 0.32 | 14.29 | -0.12 | 0 | -0.02 | 0 | 0 | 0 | 0.2 | 0 | 0.26 | 271.43 | 0.03 | 0 | 4.69 | 293.55 | -0.07 | 0 | -0.06 | 0 | 0.12 | 0.0 | 0.01 | 0.0 | 457.14 | 193.88 |
| 2022 (9) | 0.28 | -34.88 | -0.49 | 0 | -0.16 | 0 | -0.07 | 0 | -0.21 | 0 | 0.07 | 40.0 | -0.07 | 0 | 1.19 | 47.63 | -0.04 | 0 | 0.05 | -73.68 | 0.12 | 9.09 | 0.01 | 0.0 | 155.56 | 12.14 |
| 2021 (8) | 0.43 | -12.24 | -0.5 | 0 | -0.23 | 0 | 0.07 | 0 | -0.07 | 0 | 0.05 | -28.57 | -0.03 | 0 | 0.81 | -28.34 | 0.17 | -63.83 | 0.19 | -51.28 | 0.11 | 22.22 | 0.01 | 0.0 | 138.71 | 38.71 |
| 2020 (7) | 0.49 | 104.17 | -0.22 | 0 | -0.02 | 0 | -0.01 | 0 | 0.27 | -46.0 | 0.07 | 75.0 | 0 | 0 | 1.13 | 67.95 | 0.47 | 62.07 | 0.39 | 56.0 | 0.09 | 0.0 | 0.01 | 0.0 | 100.00 | 45.83 |
| 2019 (6) | 0.24 | -20.0 | 0.26 | 0 | -0.02 | 0 | 0 | 0 | 0.5 | 100.0 | 0.04 | 0.0 | 0 | 0 | 0.67 | -5.54 | 0.29 | 190.0 | 0.25 | 257.14 | 0.09 | 12.5 | 0.01 | 0.0 | 68.57 | -63.43 |
| 2018 (5) | 0.3 | 0 | -0.05 | 0 | 0 | 0 | 0.07 | 0 | 0.25 | 0 | 0.04 | 300.0 | -0.01 | 0 | 0.71 | 320.6 | 0.1 | 11.11 | 0.07 | 0.0 | 0.08 | 0.0 | 0.01 | 0.0 | 187.50 | 0 |
| 2017 (4) | -0.19 | 0 | 0 | 0 | 0 | 0 | -0.07 | 0 | -0.19 | 0 | 0.01 | -75.0 | 0 | 0 | 0.17 | -76.9 | 0.09 | 0 | 0.07 | 0 | 0.08 | -11.11 | 0.01 | 0.0 | -118.75 | 0 |
| 2016 (3) | 0.22 | 57.14 | -0.24 | 0 | 0 | 0 | 0.04 | -20.0 | -0.02 | 0 | 0.04 | -20.0 | 0.02 | 0 | 0.73 | -12.69 | -0.22 | 0 | -0.24 | 0 | 0.09 | -10.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | 0.14 | 250.0 | -0.17 | 0 | 0 | 0 | 0.05 | 0 | -0.03 | 0 | 0.05 | 150.0 | -0.01 | 0 | 0.84 | 142.46 | -0.11 | 0 | -0.08 | 0 | 0.1 | 0.0 | 0.01 | 0.0 | 466.67 | 16.67 |
| 2014 (1) | 0.04 | -60.0 | -0.03 | 0 | 0 | 0 | -0.03 | 0 | 0.01 | -83.33 | 0.02 | -50.0 | -0.01 | 0 | 0.35 | -50.17 | -0.13 | 0 | -0.1 | 0 | 0.1 | -9.09 | 0.01 | -50.0 | 400.00 | 60.0 |
| 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) | -0.26 | -262.5 | -174.29 | -0.24 | -300.0 | -200.0 | 0 | 0 | 0 | 0.02 | 133.33 | 166.67 | -0.5 | -278.57 | -285.19 | -0.01 | -125.0 | -150.0 | -0.08 | 0 | -900.0 | -0.69 | -126.39 | -144.79 | 0.05 | 25.0 | 600.0 | 0.03 | -40.0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -433.33 | -316.67 | -137.14 |
| 24Q2 (19) | 0.16 | 260.0 | -40.74 | 0.12 | 400.0 | 33.33 | 0 | 0 | 0 | -0.06 | 0 | -220.0 | 0.28 | 300.0 | -22.22 | 0.04 | 0 | -20.0 | 0 | 0 | 0 | 2.63 | 0 | -19.47 | 0.04 | 33.33 | 300.0 | 0.05 | 0.0 | 400.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 260.0 | -70.37 |
| 24Q1 (18) | -0.1 | -155.56 | 79.17 | -0.04 | -100.0 | 66.67 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.14 | -187.5 | 76.67 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 0.03 | 200.0 | 200.0 | 0.05 | 200.0 | 350.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -125.00 | 0 | 97.4 |
| 23Q4 (17) | 0.18 | -48.57 | -5.26 | -0.02 | 75.0 | 88.89 | 0 | 0 | 0 | 0.08 | 366.67 | 214.29 | 0.16 | -40.74 | 1500.0 | 0.05 | 150.0 | 66.67 | 0 | -100.0 | -100.0 | 3.65 | 135.4 | 70.32 | -0.03 | -200.0 | 40.0 | -0.05 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.35 | 29.63 | 483.33 | -0.08 | -188.89 | -161.54 | 0 | 0 | 100.0 | -0.03 | -160.0 | -400.0 | 0.27 | -25.0 | 42.11 | 0.02 | -60.0 | 100.0 | 0.01 | 0 | 0 | 1.55 | -52.56 | 118.6 | -0.01 | -200.0 | 0.0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1166.67 | 72.84 | 872.22 |
| 23Q2 (15) | 0.27 | 156.25 | -22.86 | 0.09 | 175.0 | 150.0 | 0 | 0 | 0 | 0.05 | 225.0 | 400.0 | 0.36 | 160.0 | 111.76 | 0.05 | -64.29 | 400.0 | 0 | -100.0 | 100.0 | 3.27 | -68.49 | 416.34 | 0.01 | 133.33 | 0 | 0.01 | 150.0 | -83.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 675.00 | 114.06 | 73.57 |
| 23Q1 (14) | -0.48 | -352.63 | -50.0 | -0.12 | 33.33 | 52.0 | 0 | 0 | 0 | -0.04 | 42.86 | -33.33 | -0.6 | -6100.0 | -5.26 | 0.14 | 366.67 | 1300.0 | 0.03 | 50.0 | 200.0 | 10.37 | 383.95 | 1434.81 | -0.03 | 40.0 | -250.0 | -0.02 | 60.0 | -300.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -4800.00 | 0 | -500.0 |
| 22Q4 (13) | 0.19 | 216.67 | -32.14 | -0.18 | -238.46 | -5.88 | 0 | 100.0 | 100.0 | -0.07 | -800.0 | 0 | 0.01 | -94.74 | -90.91 | 0.03 | 200.0 | 50.0 | 0.02 | 0 | 200.0 | 2.14 | 202.14 | 71.43 | -0.05 | -400.0 | -350.0 | -0.05 | -350.0 | -266.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.06 | -82.86 | 700.0 | 0.13 | 172.22 | 533.33 | -0.15 | 0 | 0 | 0.01 | 0.0 | -50.0 | 0.19 | 11.76 | 575.0 | 0.01 | 0.0 | -50.0 | 0 | 100.0 | 100.0 | 0.71 | 12.06 | -50.71 | -0.01 | 0 | 0 | 0.02 | -66.67 | 300.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 120.00 | -69.14 | 340.0 |
| 22Q2 (11) | 0.35 | 209.38 | 40.0 | -0.18 | 28.0 | 37.93 | 0 | 0 | 0 | 0.01 | 133.33 | -75.0 | 0.17 | 129.82 | 525.0 | 0.01 | 0.0 | 0.0 | -0.06 | -100.0 | 0 | 0.63 | -6.33 | 3.16 | 0 | -100.0 | -100.0 | 0.06 | 500.0 | -40.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 388.89 | 148.61 | 102.22 |
| 22Q1 (10) | -0.32 | -214.29 | -255.56 | -0.25 | -47.06 | -2400.0 | 0 | 100.0 | 0 | -0.03 | 0 | -250.0 | -0.57 | -618.18 | -470.0 | 0.01 | -50.0 | 0 | -0.03 | -50.0 | 0 | 0.68 | -45.95 | 0 | 0.02 | 0.0 | -77.78 | 0.01 | -66.67 | -85.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -800.00 | -271.43 | -788.89 |
| 21Q4 (9) | 0.28 | 2900.0 | -6.67 | -0.17 | -466.67 | -466.67 | -0.22 | 0 | 0 | 0 | -100.0 | 100.0 | 0.11 | 375.0 | -59.26 | 0.02 | 0.0 | -33.33 | -0.02 | 0.0 | 0 | 1.25 | -13.12 | -38.75 | 0.02 | 0 | -81.82 | 0.03 | 400.0 | -78.57 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 466.67 | 1033.33 | 148.89 |
| 21Q3 (8) | -0.01 | -104.0 | 92.86 | -0.03 | 89.66 | -50.0 | 0 | 0 | 0 | 0.02 | -50.0 | -60.0 | -0.04 | 0.0 | 75.0 | 0.02 | 100.0 | 0.0 | -0.02 | 0 | 0 | 1.44 | 134.53 | 7.91 | 0 | -100.0 | -100.0 | -0.01 | -110.0 | -200.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -50.00 | -126.0 | 89.29 |
| 21Q2 (7) | 0.25 | 377.78 | -40.48 | -0.29 | -2800.0 | -81.25 | 0 | 0 | 0 | 0.04 | 100.0 | 300.0 | -0.04 | 60.0 | -115.38 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.61 | 0 | -49.39 | 0.06 | -33.33 | -53.85 | 0.1 | 42.86 | -9.09 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 192.31 | 313.68 | -40.48 |
| 21Q1 (6) | -0.09 | -130.0 | 0.0 | -0.01 | 66.67 | 0 | 0 | 0 | 0 | 0.02 | 128.57 | 0 | -0.1 | -137.04 | -11.11 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | -18.18 | -47.06 | 0.07 | -50.0 | -46.15 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | -90.00 | -148.0 | -50.0 |
| 20Q4 (5) | 0.3 | 314.29 | 200.0 | -0.03 | -50.0 | -50.0 | 0 | 0 | 0 | -0.07 | -240.0 | -40.0 | 0.27 | 268.75 | 237.5 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 2.04 | 53.06 | 52.04 | 0.11 | 120.0 | 0.0 | 0.14 | 1300.0 | 40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 187.50 | 140.18 | 125.0 |
| 20Q3 (4) | -0.14 | -133.33 | 0.0 | -0.02 | 87.5 | 0.0 | 0 | 0 | 0.0 | 0.05 | 400.0 | 0.0 | -0.16 | -161.54 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.33 | 10.0 | 0.0 | 0.05 | -61.54 | 0.0 | 0.01 | -90.91 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -466.67 | -244.44 | 0.0 |
| 20Q2 (3) | 0.42 | 566.67 | 0.0 | -0.16 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.26 | 388.89 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 1.21 | 0 | 0.0 | 0.13 | -23.53 | 0.0 | 0.11 | -15.38 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 323.08 | 638.46 | 0.0 |
| 20Q1 (2) | -0.09 | -190.0 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.09 | -212.5 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.17 | 54.55 | 0.0 | 0.13 | 30.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -60.00 | -172.0 | 0.0 |
| 19Q4 (1) | 0.1 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 83.33 | 0.0 | 0.0 |
