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) | 0.58 | 346.15 | -0.05 | 0 | -0.7 | 0 | 0 | 0 | 0.53 | 0 | 0.05 | -88.37 | 0 | 0 | 0.85 | -83.93 | -0.06 | 0 | -0.03 | 0 | 0.2 | 0.0 | 0 | 0 | 341.18 | 83.71 |
| 2022 (9) | 0.13 | 0 | -0.14 | 0 | 0.23 | -72.94 | -0.01 | 0 | -0.01 | 0 | 0.43 | 59.26 | 0 | 0 | 5.30 | 65.94 | -0.15 | 0 | -0.13 | 0 | 0.2 | 5.26 | 0 | 0 | 185.71 | 0 |
| 2021 (8) | -0.66 | 0 | -0.21 | 0 | 0.85 | 0 | 0.02 | 0 | -0.87 | 0 | 0.27 | 285.71 | 0 | 0 | 3.20 | 246.0 | 0.14 | -33.33 | 0.15 | -25.0 | 0.19 | -9.52 | 0 | 0 | -194.12 | 0 |
| 2020 (7) | 0.53 | -29.33 | 0.01 | -97.44 | -0.9 | 0 | -0.02 | 0 | 0.54 | -52.63 | 0.07 | -46.15 | 0 | 0 | 0.92 | -40.9 | 0.21 | 0 | 0.2 | -44.44 | 0.21 | -4.55 | 0 | 0 | 129.27 | -0.03 |
| 2019 (6) | 0.75 | 0 | 0.39 | 0 | -0.71 | 0 | 0 | 0 | 1.14 | 0 | 0.13 | -65.79 | 0 | 0 | 1.56 | -66.41 | -0.07 | 0 | 0.36 | 200.0 | 0.22 | 29.41 | 0 | 0 | 129.31 | 0 |
| 2018 (5) | -0.23 | 0 | -0.31 | 0 | 0.53 | 0 | 0 | 0 | -0.54 | 0 | 0.38 | 245.45 | 0 | 0 | 4.65 | 227.27 | 0.11 | -68.57 | 0.12 | -50.0 | 0.17 | 0.0 | 0 | 0 | -79.31 | 0 |
| 2017 (4) | 1.1 | -12.7 | 0.02 | 0 | -1.26 | 0 | -0.02 | 0 | 1.12 | 115.38 | 0.11 | -80.36 | 0 | 0 | 1.42 | -79.65 | 0.35 | -7.89 | 0.24 | -46.67 | 0.17 | -5.56 | 0 | 0 | 268.29 | 34.15 |
| 2016 (3) | 1.26 | 85.29 | -0.74 | 0 | -0.55 | 0 | 0.01 | 0 | 0.52 | 85.71 | 0.56 | 43.59 | 0 | 0 | 6.98 | 33.92 | 0.38 | 1800.0 | 0.45 | 0 | 0.18 | 0.0 | 0 | 0 | 200.00 | -58.82 |
| 2015 (2) | 0.68 | 0 | -0.4 | 0 | -0.48 | 0 | -0.11 | 0 | 0.28 | 0 | 0.39 | 225.0 | -0.05 | 0 | 5.21 | 250.2 | 0.02 | 100.0 | -0.04 | 0 | 0.18 | -18.18 | 0 | 0 | 485.71 | 0 |
| 2014 (1) | -0.6 | 0 | -0.05 | 0 | 0.81 | 0 | 0.06 | 0 | -0.65 | 0 | 0.12 | -42.86 | 0 | 0 | 1.49 | -41.72 | 0.01 | 0 | -0.16 | 0 | 0.22 | 0.0 | 0 | 0 | -1000.00 | 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) | 0.3 | 400.0 | 57.89 | -0.06 | 25.0 | -500.0 | 0.1 | 150.0 | 128.57 | 0 | 0 | 0 | 0.24 | 1300.0 | 33.33 | 0.06 | -25.0 | 500.0 | 0 | 0 | 0 | 4.41 | -17.83 | 486.76 | 0.02 | -66.67 | 200.0 | 0.05 | 25.0 | 0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 350.0 | -21.05 |
| 24Q2 (19) | 0.06 | -66.67 | -50.0 | -0.08 | -700.0 | 0 | -0.2 | -322.22 | -300.0 | 0 | 0 | 0 | -0.02 | -111.76 | -116.67 | 0.08 | 300.0 | 0 | 0 | 0 | 0 | 5.37 | 265.1 | 0 | 0.06 | 50.0 | 0 | 0.04 | 33.33 | 500.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 66.67 | -70.37 | -77.78 |
| 24Q1 (18) | 0.18 | 263.64 | -52.63 | -0.01 | 0 | 66.67 | 0.09 | -10.0 | 116.36 | 0 | 0 | 0 | 0.17 | 254.55 | -51.43 | 0.02 | 0 | -33.33 | 0 | 0 | 0 | 1.47 | 0 | -27.45 | 0.04 | 0.0 | 150.0 | 0.03 | -25.0 | 150.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 225.00 | 284.09 | 0 |
| 23Q4 (17) | -0.11 | -157.89 | -116.92 | 0 | 100.0 | 0 | 0.1 | 128.57 | 113.7 | 0 | 0 | 0 | -0.11 | -161.11 | -116.92 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.04 | 300.0 | 136.36 | 0.04 | 0 | 150.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -122.22 | -132.16 | 0 |
| 23Q3 (16) | 0.19 | 58.33 | -26.92 | -0.01 | 0 | 0.0 | -0.35 | -450.0 | -25.0 | 0 | 0 | 100.0 | 0.18 | 50.0 | -28.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.75 | 0 | 37.59 | -0.02 | 0 | 71.43 | 0 | 100.0 | 100.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 380.00 | 26.67 | -85.38 |
| 23Q2 (15) | 0.12 | -68.42 | 126.67 | 0 | 100.0 | 100.0 | 0.1 | 118.18 | -87.95 | 0 | 0 | 0 | 0.12 | -65.71 | 126.09 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0 | 100.0 | -100.0 | -0.01 | 83.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 0 | 126.67 |
| 23Q1 (14) | 0.38 | -41.54 | 215.15 | -0.03 | 0 | 72.73 | -0.55 | 24.66 | -230.95 | 0 | 0 | -100.0 | 0.35 | -46.15 | 179.55 | 0.03 | 200.0 | -90.62 | 0 | 0 | 0 | 2.03 | 283.11 | -84.99 | -0.08 | 27.27 | -500.0 | -0.06 | 25.0 | -700.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.65 | 150.0 | 91.18 | 0 | 100.0 | 100.0 | -0.73 | -160.71 | -143.33 | 0 | 100.0 | -100.0 | 0.65 | 160.0 | 170.83 | 0.01 | 0.0 | -90.0 | 0 | 0 | 0 | 0.53 | -3.17 | -88.1 | -0.11 | -57.14 | -320.0 | -0.08 | -100.0 | -300.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.26 | 157.78 | 161.9 | -0.01 | 0.0 | 85.71 | -0.28 | -133.73 | -168.29 | -0.01 | 0 | 0.0 | 0.25 | 154.35 | 151.02 | 0.01 | -88.89 | -85.71 | 0 | 0 | 0 | 0.55 | -87.74 | -83.68 | -0.07 | -800.0 | -333.33 | -0.04 | -300.0 | -180.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 2600.00 | 331.11 | 719.05 |
| 22Q2 (11) | -0.45 | -36.36 | -2150.0 | -0.01 | 90.91 | 50.0 | 0.83 | 97.62 | 1137.5 | 0 | -100.0 | 100.0 | -0.46 | -4.55 | -1050.0 | 0.09 | -71.88 | 125.0 | 0 | 0 | 0 | 4.46 | -67.0 | 139.48 | 0.01 | -50.0 | -66.67 | -0.01 | -200.0 | -133.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -1125.00 | -104.55 | -4400.0 |
| 22Q1 (10) | -0.33 | -197.06 | 41.07 | -0.11 | -10.0 | -450.0 | 0.42 | 240.0 | -48.15 | 0.01 | -50.0 | -50.0 | -0.44 | -283.33 | 24.14 | 0.32 | 220.0 | 433.33 | 0 | 0 | 0 | 13.50 | 203.8 | 341.07 | 0.02 | -60.0 | -50.0 | 0.01 | -75.0 | -66.67 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | -550.00 | -229.41 | 21.43 |
| 21Q4 (9) | 0.34 | 180.95 | 466.67 | -0.1 | -42.86 | -400.0 | -0.3 | -173.17 | -11.11 | 0.02 | 300.0 | 300.0 | 0.24 | 148.98 | 500.0 | 0.1 | 42.86 | 0 | 0 | 0 | 0 | 4.44 | 32.7 | 0 | 0.05 | 66.67 | -61.54 | 0.04 | -20.0 | -60.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 425.00 | 201.19 | 962.5 |
| 21Q3 (8) | -0.42 | -2000.0 | -197.67 | -0.07 | -250.0 | -250.0 | 0.41 | 612.5 | 213.89 | -0.01 | 0.0 | 0.0 | -0.49 | -1125.0 | -219.51 | 0.07 | 75.0 | 250.0 | 0 | 0 | 0 | 3.35 | 80.02 | 228.23 | 0.03 | 0.0 | 50.0 | 0.05 | 66.67 | 25.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -420.00 | -1580.0 | -187.91 |
| 21Q2 (7) | -0.02 | 96.43 | -122.22 | -0.02 | 0.0 | -128.57 | -0.08 | -109.88 | 57.89 | -0.01 | -150.0 | 0 | -0.04 | 93.1 | -125.0 | 0.04 | -33.33 | 100.0 | 0 | 0 | 0 | 1.86 | -39.22 | 70.23 | 0.03 | -25.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -25.00 | 96.43 | -122.22 |
| 21Q1 (6) | -0.56 | -1033.33 | -1300.0 | -0.02 | 0.0 | -100.0 | 0.81 | 400.0 | 1112.5 | 0.02 | 300.0 | 0 | -0.58 | -1550.0 | -1060.0 | 0.06 | 0 | 100.0 | 0 | 0 | 0 | 3.06 | 0 | 93.88 | 0.04 | -69.23 | 33.33 | 0.03 | -70.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -700.00 | -1850.0 | -1300.0 |
| 20Q4 (5) | 0.06 | -86.05 | -78.57 | -0.02 | 0.0 | -103.92 | -0.27 | 25.0 | 35.71 | -0.01 | 0.0 | 80.0 | 0.04 | -90.24 | -94.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.13 | 550.0 | 533.33 | 0.1 | 150.0 | -72.22 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 40.00 | -91.63 | -40.0 |
| 20Q3 (4) | 0.43 | 377.78 | 0.0 | -0.02 | -128.57 | 0.0 | -0.36 | -89.47 | 0.0 | -0.01 | 0 | 0.0 | 0.41 | 156.25 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.02 | -6.63 | 0.0 | 0.02 | -33.33 | 0.0 | 0.04 | 33.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 477.78 | 324.69 | 0.0 |
| 20Q2 (3) | 0.09 | 325.0 | 0.0 | 0.07 | 800.0 | 0.0 | -0.19 | -137.5 | 0.0 | 0 | 0 | 0.0 | 0.16 | 420.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.09 | -30.78 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 112.50 | 325.0 | 0.0 |
| 20Q1 (2) | -0.04 | -114.29 | 0.0 | -0.01 | -101.96 | 0.0 | -0.08 | 80.95 | 0.0 | 0 | 100.0 | 0.0 | -0.05 | -106.33 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.58 | 56.32 | 0.0 | 0.03 | 200.0 | 0.0 | 0.03 | -91.67 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | -50.00 | -175.0 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 66.67 | 0.0 | 0.0 |
