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 | 43.75 | -0.09 | 0 | -0.98 | 0 | 0.04 | 0 | 0.37 | 117.65 | 0.09 | -43.75 | 0 | 0 | 2.50 | -43.44 | -0.86 | 0 | 0.11 | 57.14 | 0.45 | -10.0 | 0.19 | 5.56 | 61.33 | 43.75 |
| 2022 (9) | 0.32 | -59.49 | -0.15 | 0 | -0.99 | 0 | -0.04 | 0 | 0.17 | -71.67 | 0.16 | -15.79 | 0.01 | 0 | 4.42 | 4.91 | -1.05 | 0 | 0.07 | 0 | 0.5 | -5.66 | 0.18 | -5.26 | 42.67 | -68.14 |
| 2021 (8) | 0.79 | 0 | -0.19 | 0 | 0.29 | -75.21 | 0.05 | 0 | 0.6 | 0 | 0.19 | -13.64 | -0.05 | 0 | 4.21 | -14.59 | -0.59 | 0 | -0.13 | 0 | 0.53 | -14.52 | 0.19 | -5.0 | 133.90 | 0 |
| 2020 (7) | -0.22 | 0 | -0.29 | 0 | 1.17 | 0 | -0.03 | 0 | -0.51 | 0 | 0.22 | -80.36 | -0.06 | 0 | 4.93 | -78.02 | -0.41 | 0 | 0 | 0 | 0.62 | 12.73 | 0.2 | -4.76 | -26.83 | 0 |
| 2019 (6) | 0.58 | -60.0 | -1.17 | 0 | -0.41 | 0 | -0.18 | 0 | -0.59 | 0 | 1.12 | 3633.33 | 0.26 | 0 | 22.44 | 3334.07 | -0.05 | 0 | 0.49 | -23.44 | 0.55 | 5.77 | 0.21 | 0.0 | 46.40 | -56.16 |
| 2018 (5) | 1.45 | 72.62 | -0.51 | 0 | -2.38 | 0 | -0.01 | 0 | 0.94 | 56.67 | 0.03 | -88.0 | -0.43 | 0 | 0.65 | -89.59 | -0.33 | 0 | 0.64 | 3100.0 | 0.52 | -8.77 | 0.21 | 0.0 | 105.84 | 0.8 |
| 2017 (4) | 0.84 | -39.13 | -0.24 | 0 | 1.18 | 0 | 0.14 | 16.67 | 0.6 | 5900.0 | 0.25 | 8.7 | 0.01 | 0 | 6.28 | -12.88 | -0.42 | 0 | 0.02 | -96.0 | 0.57 | 0.0 | 0.21 | 110.0 | 105.00 | -10.98 |
| 2016 (3) | 1.38 | 2.22 | -1.37 | 0 | -0.47 | 0 | 0.12 | 0 | 0.01 | -98.86 | 0.23 | 0.0 | -0.07 | 0 | 7.21 | 22.88 | 0.02 | -94.87 | 0.5 | -49.49 | 0.57 | -6.56 | 0.1 | 100.0 | 117.95 | 44.16 |
| 2015 (2) | 1.35 | 5.47 | -0.47 | 0 | -0.47 | 0 | -0.15 | 0 | 0.88 | -20.72 | 0.23 | 155.56 | -0.16 | 0 | 5.87 | 143.17 | 0.39 | 77.27 | 0.99 | 1.02 | 0.61 | -11.59 | 0.05 | 25.0 | 81.82 | 9.3 |
| 2014 (1) | 1.28 | -35.68 | -0.17 | 0 | -0.93 | 0 | -0.02 | 0 | 1.11 | -37.99 | 0.09 | -40.0 | -0.08 | 0 | 2.41 | -31.96 | 0.22 | -24.14 | 0.98 | 1.03 | 0.69 | -13.75 | 0.04 | -77.78 | 74.85 | -26.65 |
| 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) | 0.44 | 728.57 | 450.0 | -0.01 | 98.44 | 0.0 | -0.43 | -184.31 | 15.69 | 0.05 | 600.0 | 350.0 | 0.43 | 160.56 | 514.29 | 0.01 | 0.0 | -66.67 | 0 | 100.0 | -100.0 | 1.30 | 5.19 | -60.17 | -0.33 | 13.16 | -57.14 | -0.1 | 9.09 | -162.5 | 0.1 | 0.0 | -9.09 | 0.05 | 0.0 | 0.0 | 880.00 | 602.86 | 3420.0 |
| 24Q2 (19) | -0.07 | -275.0 | -113.73 | -0.64 | -2033.33 | -1180.0 | 0.51 | 750.0 | 282.14 | -0.01 | 80.0 | 75.0 | -0.71 | -7200.0 | -254.35 | 0.01 | -66.67 | -66.67 | -0.01 | 0 | 50.0 | 1.23 | -67.08 | -60.49 | -0.38 | -72.73 | -123.53 | -0.11 | -157.89 | -200.0 | 0.1 | -9.09 | -9.09 | 0.05 | 0.0 | 0.0 | -175.00 | -1631.25 | -192.65 |
| 24Q1 (18) | 0.04 | 136.36 | 300.0 | -0.03 | -200.0 | -50.0 | 0.06 | 116.22 | -68.42 | -0.05 | -162.5 | -266.67 | 0.01 | 108.33 | 125.0 | 0.03 | 200.0 | 50.0 | 0 | 0 | -100.0 | 3.75 | 211.25 | 68.75 | -0.22 | 24.14 | -22.22 | 0.19 | 200.0 | 375.0 | 0.11 | 0.0 | -8.33 | 0.05 | 0.0 | 0.0 | 11.43 | 0 | 220.0 |
| 23Q4 (17) | -0.11 | -237.5 | 57.69 | -0.01 | 0.0 | 0.0 | -0.37 | 27.45 | -516.67 | 0.08 | 500.0 | 60.0 | -0.12 | -271.43 | 55.56 | 0.01 | -66.67 | 0 | 0 | -100.0 | 100.0 | 1.20 | -63.05 | 0 | -0.29 | -38.1 | 40.82 | -0.19 | -218.75 | 51.28 | 0.11 | 0.0 | -8.33 | 0.05 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.08 | -84.31 | -83.33 | -0.01 | 80.0 | 50.0 | -0.51 | -82.14 | -54.55 | -0.02 | 50.0 | 60.0 | 0.07 | -84.78 | -84.78 | 0.03 | 0.0 | 0.0 | 0.02 | 200.0 | 0 | 3.26 | 4.35 | 1.09 | -0.21 | -23.53 | -5.0 | 0.16 | 45.45 | -15.79 | 0.11 | 0.0 | -15.38 | 0.05 | 0.0 | 0.0 | 25.00 | -86.76 | -80.73 |
| 23Q2 (15) | 0.51 | 2650.0 | 183.33 | -0.05 | -150.0 | 50.0 | -0.28 | -247.37 | -100.0 | -0.04 | -233.33 | -300.0 | 0.46 | 1250.0 | 475.0 | 0.03 | 50.0 | -70.0 | -0.02 | -300.0 | 0 | 3.12 | 40.62 | -68.75 | -0.17 | 5.56 | 15.0 | 0.11 | 175.0 | 0.0 | 0.11 | -8.33 | -15.38 | 0.05 | 0.0 | 25.0 | 188.89 | 2083.33 | 193.83 |
| 23Q1 (14) | -0.02 | 92.31 | 75.0 | -0.02 | -100.0 | 0.0 | 0.19 | 416.67 | 141.3 | 0.03 | -40.0 | 200.0 | -0.04 | 85.19 | 60.0 | 0.02 | 0 | -50.0 | 0.01 | 200.0 | -50.0 | 2.22 | 0 | -49.44 | -0.18 | 63.27 | -12.5 | 0.04 | 110.26 | -73.33 | 0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 25.0 | -9.52 | 0 | 63.1 |
| 22Q4 (13) | -0.26 | -154.17 | -18.18 | -0.01 | 50.0 | -116.67 | -0.06 | 81.82 | -126.09 | 0.05 | 200.0 | 150.0 | -0.27 | -158.7 | -68.75 | 0 | -100.0 | 100.0 | -0.01 | 0 | 75.0 | -0.00 | -100.0 | 100.0 | -0.49 | -145.0 | -63.33 | -0.39 | -305.26 | -143.75 | 0.12 | -7.69 | -7.69 | 0.05 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.48 | 166.67 | -18.64 | -0.02 | 80.0 | 80.0 | -0.33 | -135.71 | -175.0 | -0.05 | -400.0 | -600.0 | 0.46 | 475.0 | -6.12 | 0.03 | -70.0 | -72.73 | 0 | 0 | -100.0 | 3.23 | -67.74 | -71.85 | -0.2 | 0.0 | -11.11 | 0.19 | 72.73 | 2000.0 | 0.13 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 129.73 | 101.8 | -62.62 |
| 22Q2 (11) | 0.18 | 325.0 | 5.88 | -0.1 | -400.0 | 23.08 | -0.14 | 69.57 | -126.42 | -0.01 | 66.67 | -150.0 | 0.08 | 180.0 | 100.0 | 0.1 | 150.0 | 0.0 | 0 | -100.0 | 100.0 | 10.00 | 127.5 | 17.0 | -0.2 | -25.0 | -122.22 | 0.11 | -26.67 | 257.14 | 0.13 | 8.33 | 0.0 | 0.04 | 0.0 | -20.0 | 64.29 | 349.11 | -58.4 |
| 22Q1 (10) | -0.08 | 63.64 | -132.0 | -0.02 | -133.33 | 0.0 | -0.46 | -300.0 | -31.43 | -0.03 | -250.0 | 0 | -0.1 | 37.5 | -143.48 | 0.04 | 166.67 | 100.0 | 0.02 | 150.0 | 0 | 4.40 | 176.92 | 192.31 | -0.16 | 46.67 | -700.0 | 0.15 | 193.75 | 36.36 | 0.12 | -7.69 | -14.29 | 0.04 | -20.0 | -20.0 | -25.81 | 97.65 | -130.97 |
| 21Q4 (9) | -0.22 | -137.29 | -173.33 | 0.06 | 160.0 | 250.0 | 0.23 | 291.67 | 666.67 | 0.02 | 100.0 | -50.0 | -0.16 | -132.65 | -161.54 | -0.06 | -154.55 | 0 | -0.04 | -500.0 | 20.0 | -5.71 | -149.87 | 0 | -0.3 | -66.67 | 0 | -0.16 | -1500.0 | -900.0 | 0.13 | 0.0 | -18.75 | 0.05 | 0.0 | 0.0 | -1100.00 | -416.95 | -943.33 |
| 21Q3 (8) | 0.59 | 247.06 | 156.52 | -0.1 | 23.08 | 28.57 | -0.12 | -122.64 | -400.0 | 0.01 | -50.0 | -96.0 | 0.49 | 1125.0 | 444.44 | 0.11 | 10.0 | -21.43 | 0.01 | 133.33 | 0 | 11.46 | 34.06 | 7.22 | -0.18 | -100.0 | -100.0 | -0.01 | 85.71 | 0.0 | 0.13 | 0.0 | -13.33 | 0.05 | 0.0 | 0.0 | 347.06 | 124.57 | 186.7 |
| 21Q2 (7) | 0.17 | -32.0 | 140.48 | -0.13 | -550.0 | -160.0 | 0.53 | 251.43 | 3.92 | 0.02 | 0 | 107.41 | 0.04 | -82.61 | 108.51 | 0.1 | 400.0 | 150.0 | -0.03 | 0 | 0 | 8.55 | 468.38 | 21.79 | -0.09 | -350.0 | 71.88 | -0.07 | -163.64 | 53.33 | 0.13 | -7.14 | -13.33 | 0.05 | 0.0 | 0.0 | 154.55 | 85.45 | 118.4 |
| 21Q1 (6) | 0.25 | -16.67 | 173.53 | -0.02 | 50.0 | 66.67 | -0.35 | -1266.67 | -159.32 | 0 | -100.0 | 100.0 | 0.23 | -11.54 | 157.5 | 0.02 | 0 | -60.0 | 0 | 100.0 | 0 | 1.50 | 0 | -62.71 | -0.02 | 0 | -300.0 | 0.11 | 450.0 | -21.43 | 0.14 | -12.5 | -6.67 | 0.05 | 0.0 | 0.0 | 83.33 | -36.11 | 183.33 |
| 20Q4 (5) | 0.3 | 30.43 | 500.0 | -0.04 | 71.43 | 88.89 | 0.03 | -25.0 | -92.68 | 0.04 | -84.0 | -78.95 | 0.26 | 188.89 | 183.87 | 0 | -100.0 | -100.0 | -0.05 | 0 | 66.67 | -0.00 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | 0.02 | 300.0 | 125.0 | 0.16 | 6.67 | 6.67 | 0.05 | 0.0 | 0.0 | 130.43 | 7.75 | 213.04 |
| 20Q3 (4) | 0.23 | 154.76 | 0.0 | -0.14 | -180.0 | 0.0 | 0.04 | -92.16 | 0.0 | 0.25 | 192.59 | 0.0 | 0.09 | 119.15 | 0.0 | 0.14 | 250.0 | 0.0 | 0 | 0 | 0.0 | 10.69 | 52.29 | 0.0 | -0.09 | 71.88 | 0.0 | -0.01 | 93.33 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 121.05 | 114.41 | 0.0 |
| 20Q2 (3) | -0.42 | -23.53 | 0.0 | -0.05 | 16.67 | 0.0 | 0.51 | -13.56 | 0.0 | -0.27 | -575.0 | 0.0 | -0.47 | -17.5 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 7.02 | 74.04 | 0.0 | -0.32 | -3300.0 | 0.0 | -0.15 | -207.14 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -840.00 | -740.0 | 0.0 |
| 20Q1 (2) | -0.34 | -780.0 | 0.0 | -0.06 | 83.33 | 0.0 | 0.59 | 43.9 | 0.0 | -0.04 | -121.05 | 0.0 | -0.4 | -29.03 | 0.0 | 0.05 | -77.27 | 0.0 | 0 | 100.0 | 0.0 | 4.03 | -82.04 | 0.0 | 0.01 | 105.56 | 0.0 | 0.14 | 275.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -100.00 | -340.0 | 0.0 |
| 19Q4 (1) | 0.05 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 22.45 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 41.67 | 0.0 | 0.0 |
