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 | 49.21 | -2.99 | 0 | 3.19 | 0 | -0.06 | 0 | -2.05 | 0 | 2.45 | 1431.25 | 0 | 0 | 37.23 | 1072.87 | 1.29 | -15.13 | 1.26 | 0.0 | 0.24 | -11.11 | 0 | 0 | 62.67 | 55.17 |
| 2022 (9) | 0.63 | 3050.0 | 0.87 | 89.13 | -0.33 | 0 | 0.08 | 0 | 1.5 | 212.5 | 0.16 | 45.45 | 0 | 0 | 3.17 | 63.06 | 1.52 | 0 | 1.26 | 0 | 0.27 | -18.18 | 0.03 | 0.0 | 40.38 | 566.35 |
| 2021 (8) | 0.02 | -90.48 | 0.46 | 0 | -0.25 | 0 | -0.04 | 0 | 0.48 | 0 | 0.11 | 0.0 | 0 | 0 | 1.95 | -15.4 | 0 | 0 | -0.03 | 0 | 0.33 | -2.94 | 0.03 | 0.0 | 6.06 | -94.81 |
| 2020 (7) | 0.21 | -62.5 | -0.47 | 0 | 0.36 | 0 | -0.03 | 0 | -0.26 | 0 | 0.11 | -8.33 | 0 | 0 | 2.30 | 3.94 | -0.24 | 0 | -0.19 | 0 | 0.34 | 0.0 | 0.03 | 0 | 116.67 | -27.08 |
| 2019 (6) | 0.56 | 366.67 | 0.27 | 0 | -0.96 | 0 | 0.05 | 0 | 0.83 | 0 | 0.12 | 9.09 | 0 | 0 | 2.21 | 13.72 | -0.02 | 0 | 0.01 | -90.0 | 0.34 | 3.03 | 0 | 0 | 160.00 | 473.33 |
| 2018 (5) | 0.12 | -57.14 | -0.28 | 0 | -0.44 | 0 | -0.03 | 0 | -0.16 | 0 | 0.11 | -73.81 | 0 | 0 | 1.95 | -74.46 | 0.12 | 71.43 | 0.1 | 0 | 0.33 | 37.5 | 0 | 0 | 27.91 | -94.02 |
| 2017 (4) | 0.28 | 47.37 | -0.97 | 0 | 0.29 | -78.83 | -0.05 | 0 | -0.69 | 0 | 0.42 | 366.67 | 0 | 0 | 7.62 | 296.37 | 0.07 | -53.33 | -0.18 | 0 | 0.24 | -7.69 | 0 | 0 | 466.67 | 563.16 |
| 2016 (3) | 0.19 | 1800.0 | 0.02 | 0 | 1.37 | 204.44 | -0.08 | 0 | 0.21 | 0 | 0.09 | -35.71 | 0 | 0 | 1.92 | -50.27 | 0.15 | 66.67 | 0.01 | -94.12 | 0.26 | 23.81 | 0 | 0 | 70.37 | 2574.07 |
| 2015 (2) | 0.01 | -97.3 | -0.77 | 0 | 0.45 | 0.0 | -0.02 | 0 | -0.76 | 0 | 0.14 | -46.15 | 0 | 0 | 3.87 | -46.45 | 0.09 | -50.0 | 0.17 | -37.04 | 0.21 | 5.0 | 0 | 0 | 2.63 | -96.66 |
| 2014 (1) | 0.37 | 15.62 | -0.47 | 0 | 0.45 | 28.57 | -0.04 | 0 | -0.1 | 0 | 0.26 | 85.71 | 0 | 0 | 7.22 | 83.65 | 0.18 | 20.0 | 0.27 | 92.86 | 0.2 | -4.76 | 0 | 0 | 78.72 | -13.9 |
| 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) | 0.18 | -76.92 | -5.26 | -0.51 | -325.0 | -15.91 | -0.34 | -288.89 | -254.55 | -0.1 | -400.0 | -42.86 | -0.33 | -150.0 | -32.0 | -0.04 | -200.0 | -108.0 | 0 | 0 | 0 | -0.87 | -164.71 | -103.21 | 0.84 | -18.45 | 115.38 | 0.74 | -25.25 | 68.18 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 22.50 | -69.42 | -39.61 |
| 24Q2 (19) | 0.78 | 41.82 | 151.61 | -0.12 | 58.62 | 47.83 | 0.18 | 100.0 | -5.26 | -0.02 | -140.0 | -200.0 | 0.66 | 153.85 | 725.0 | 0.04 | -42.86 | -20.0 | 0 | 0 | 0 | 1.35 | -46.13 | -64.18 | 1.03 | 9.57 | 586.67 | 0.99 | 3.12 | 395.0 | 0.07 | 0.0 | 75.0 | 0 | 0 | 0 | 73.58 | 37.8 | -43.03 |
| 24Q1 (18) | 0.55 | 139.13 | 161.9 | -0.29 | 85.05 | 25.64 | 0.09 | -94.97 | -90.91 | 0.05 | 600.0 | 600.0 | 0.26 | 115.2 | 244.44 | 0.07 | -96.26 | 133.33 | 0 | 0 | 0 | 2.50 | -96.94 | -6.67 | 0.94 | 49.21 | 754.55 | 0.96 | 95.92 | 638.46 | 0.07 | 40.0 | -12.5 | 0 | 0 | 0 | 53.40 | 25.37 | -46.6 |
| 23Q4 (17) | 0.23 | 21.05 | -4.17 | -1.94 | -340.91 | -6366.67 | 1.79 | 713.64 | 0 | -0.01 | 85.71 | -200.0 | -1.71 | -584.0 | -914.29 | 1.87 | 274.0 | 6133.33 | 0 | 0 | 0 | 81.66 | 200.51 | 3547.45 | 0.63 | 61.54 | 2000.0 | 0.49 | 11.36 | 372.22 | 0.05 | -28.57 | -37.5 | 0 | 0 | -100.0 | 42.59 | 14.33 | 0 |
| 23Q3 (16) | 0.19 | -38.71 | 533.33 | -0.44 | -91.3 | -728.57 | 0.22 | 15.79 | 269.23 | -0.07 | -450.0 | -600.0 | -0.25 | -412.5 | -350.0 | 0.5 | 900.0 | 1150.0 | 0 | 0 | 0 | 27.17 | 622.83 | 871.47 | 0.39 | 160.0 | 387.5 | 0.44 | 120.0 | 214.29 | 0.07 | 75.0 | 40.0 | 0 | 0 | -100.0 | 37.25 | -71.16 | 148.37 |
| 23Q2 (15) | 0.31 | 47.62 | -3.12 | -0.23 | 41.03 | -128.05 | 0.19 | -80.81 | 235.71 | 0.02 | 300.0 | -60.0 | 0.08 | 144.44 | -92.98 | 0.05 | 66.67 | 25.0 | 0 | 0 | 0 | 3.76 | 40.35 | 2.44 | 0.15 | 36.36 | -89.58 | 0.2 | 53.85 | -84.5 | 0.04 | -50.0 | -50.0 | 0 | 0 | -100.0 | 129.17 | 29.17 | 457.03 |
| 23Q1 (14) | 0.21 | -12.5 | 320.0 | -0.39 | -1200.0 | -2050.0 | 0.99 | 0 | 2080.0 | -0.01 | -200.0 | -133.33 | -0.18 | -185.71 | -357.14 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 2.68 | 19.64 | -20.98 | 0.11 | 266.67 | 375.0 | 0.13 | 172.22 | 1200.0 | 0.08 | 0.0 | 14.29 | 0 | -100.0 | -100.0 | 100.00 | 0 | 80.0 |
| 22Q4 (13) | 0.24 | 700.0 | 166.67 | -0.03 | -142.86 | -103.26 | 0 | 100.0 | 100.0 | 0.01 | 200.0 | -50.0 | 0.21 | 110.0 | -79.21 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | 2.24 | -19.96 | 53.36 | 0.03 | -62.5 | 250.0 | -0.18 | -228.57 | -500.0 | 0.08 | 60.0 | -27.27 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.03 | -90.62 | 123.08 | 0.07 | -91.46 | 120.59 | -0.13 | 7.14 | -750.0 | -0.01 | -120.0 | 80.0 | 0.1 | -91.23 | 121.28 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 2.80 | -23.78 | -9.09 | 0.08 | -94.44 | 366.67 | 0.14 | -89.15 | 0 | 0.05 | -37.5 | -28.57 | 0.01 | 0.0 | 0.0 | 15.00 | -35.31 | 109.23 |
| 22Q2 (11) | 0.32 | 540.0 | 28.0 | 0.82 | 4000.0 | 4000.0 | -0.14 | -180.0 | -1500.0 | 0.05 | 66.67 | 400.0 | 1.14 | 1528.57 | 322.22 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 3.67 | 8.26 | 175.23 | 1.44 | 3700.0 | 2300.0 | 1.29 | 12800.0 | 6350.0 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0.0 | 23.19 | -58.26 | -90.72 |
| 22Q1 (10) | 0.05 | -44.44 | 126.32 | 0.02 | -97.83 | 114.29 | -0.05 | 85.29 | -183.33 | 0.03 | 50.0 | 250.0 | 0.07 | -93.07 | 121.21 | 0.04 | 100.0 | 33.33 | 0 | 0 | 0 | 3.39 | 132.2 | 66.1 | -0.04 | -100.0 | -300.0 | 0.01 | 133.33 | 200.0 | 0.07 | -36.36 | -12.5 | 0.01 | 0.0 | 0.0 | 55.56 | -44.44 | 123.39 |
| 21Q4 (9) | 0.09 | 169.23 | 200.0 | 0.92 | 370.59 | 1940.0 | -0.34 | -1800.0 | -950.0 | 0.02 | 140.0 | 0.0 | 1.01 | 314.89 | 5150.0 | 0.02 | -50.0 | -66.67 | 0 | 0 | 0 | 1.46 | -52.55 | -61.8 | -0.02 | 33.33 | 71.43 | -0.03 | 0 | -50.0 | 0.11 | 57.14 | 37.5 | 0.01 | 0.0 | 0.0 | 100.00 | 161.54 | 133.33 |
| 21Q3 (8) | -0.13 | -152.0 | 27.78 | -0.34 | -1800.0 | -21.43 | 0.02 | 100.0 | -92.86 | -0.05 | -600.0 | 0.0 | -0.47 | -274.07 | -2.17 | 0.04 | 100.0 | 300.0 | 0 | 0 | 0 | 3.08 | 130.77 | 278.46 | -0.03 | -150.0 | 57.14 | 0 | -100.0 | 100.0 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | -162.50 | -165.0 | 0 |
| 21Q2 (7) | 0.25 | 231.58 | 56.25 | 0.02 | 114.29 | 116.67 | 0.01 | -83.33 | -85.71 | 0.01 | 150.0 | 0.0 | 0.27 | 181.82 | 575.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 1.33 | -34.67 | -32.0 | 0.06 | 700.0 | 250.0 | 0.02 | 300.0 | 200.0 | 0.07 | -12.5 | -22.22 | 0.01 | 0.0 | 0.0 | 250.00 | 205.26 | 25.0 |
| 21Q1 (6) | -0.19 | -733.33 | -195.0 | -0.14 | -180.0 | -600.0 | 0.06 | 50.0 | 300.0 | -0.02 | -200.0 | 0 | -0.33 | -1550.0 | -283.33 | 0.03 | -50.0 | 50.0 | 0 | 0 | 0 | 2.04 | -46.6 | -2.04 | -0.01 | 85.71 | 83.33 | -0.01 | 50.0 | 75.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -237.50 | -654.17 | -159.38 |
| 20Q4 (5) | 0.03 | 116.67 | -72.73 | -0.05 | 82.14 | 76.19 | 0.04 | -85.71 | -33.33 | 0.02 | 140.0 | -33.33 | -0.02 | 95.65 | 80.0 | 0.06 | 500.0 | -45.45 | 0 | 0 | 0 | 3.82 | 370.06 | -44.76 | -0.07 | 0.0 | -240.0 | -0.02 | 81.82 | -300.0 | 0.08 | -11.11 | -20.0 | 0.01 | 0.0 | 0 | 42.86 | 0 | -57.14 |
| 20Q3 (4) | -0.18 | -212.5 | 0.0 | -0.28 | -133.33 | 0.0 | 0.28 | 300.0 | 0.0 | -0.05 | -600.0 | 0.0 | -0.46 | -1250.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.81 | -58.54 | 0.0 | -0.07 | -75.0 | 0.0 | -0.11 | -450.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.16 | -20.0 | 0.0 | -0.12 | -500.0 | 0.0 | 0.07 | 333.33 | 0.0 | 0.01 | 0 | 0.0 | 0.04 | -77.78 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.96 | -5.88 | 0.0 | -0.04 | 33.33 | 0.0 | -0.02 | 50.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 200.00 | -50.0 | 0.0 |
| 20Q1 (2) | 0.2 | 81.82 | 0.0 | -0.02 | 90.48 | 0.0 | -0.03 | -150.0 | 0.0 | 0 | -100.0 | 0.0 | 0.18 | 280.0 | 0.0 | 0.02 | -81.82 | 0.0 | 0 | 0 | 0.0 | 2.08 | -69.89 | 0.0 | -0.06 | -220.0 | 0.0 | -0.04 | -500.0 | 0.0 | 0.08 | -20.0 | 0.0 | 0.01 | 0 | 0.0 | 400.00 | 300.0 | 0.0 |
| 19Q4 (1) | 0.11 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.92 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
