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) | 2.9 | 92.05 | -0.12 | 0 | -1.28 | 0 | 0.22 | 144.44 | 2.78 | 53.59 | 0.33 | 135.71 | 0 | 0 | 2.29 | 105.92 | 2.24 | 11.44 | 1.87 | -15.0 | 0.21 | -4.55 | 0.03 | 0.0 | 137.44 | 123.0 |
| 2022 (9) | 1.51 | 228.26 | 0.3 | -48.28 | -0.42 | 0 | 0.09 | -10.0 | 1.81 | 74.04 | 0.14 | 366.67 | 0 | 0 | 1.11 | 206.78 | 2.01 | 0 | 2.2 | 3042.86 | 0.22 | -18.52 | 0.03 | 0.0 | 61.63 | -50.43 |
| 2021 (8) | 0.46 | 76.92 | 0.58 | 0 | 0.45 | 1025.0 | 0.1 | 66.67 | 1.04 | 0 | 0.03 | -78.57 | 0 | 0 | 0.36 | -78.86 | 0 | 0 | 0.07 | 0 | 0.27 | -18.18 | 0.03 | 0.0 | 124.32 | -76.09 |
| 2020 (7) | 0.26 | -63.38 | -0.3 | 0 | 0.04 | -20.0 | 0.06 | 0 | -0.04 | 0 | 0.14 | 7.69 | 0 | 0 | 1.72 | 30.26 | -0.26 | 0 | -0.31 | 0 | 0.33 | 6.45 | 0.03 | -25.0 | 520.00 | 332.11 |
| 2019 (6) | 0.71 | 1320.0 | -0.44 | 0 | 0.05 | -50.0 | -0.03 | 0 | 0.27 | 0 | 0.13 | -63.89 | 0 | 0 | 1.32 | -62.9 | 0.32 | 357.14 | 0.24 | 700.0 | 0.31 | 55.0 | 0.04 | -20.0 | 120.34 | 573.9 |
| 2018 (5) | 0.05 | 0 | -0.65 | 0 | 0.1 | -74.36 | -0.03 | 0 | -0.6 | 0 | 0.36 | 227.27 | 0 | 0 | 3.55 | 170.47 | 0.07 | 0 | 0.03 | 0 | 0.2 | -25.93 | 0.05 | -16.67 | 17.86 | 0 |
| 2017 (4) | -1.04 | 0 | -0.09 | 0 | 0.39 | 0 | -0.04 | 0 | -1.13 | 0 | 0.11 | -60.71 | 0 | 0 | 1.31 | -58.46 | -0.42 | 0 | -0.7 | 0 | 0.27 | 12.5 | 0.06 | 20.0 | 0.00 | 0 |
| 2016 (3) | -0.02 | 0 | -0.3 | 0 | -0.1 | 0 | 0.02 | -75.0 | -0.32 | 0 | 0.28 | -73.58 | 0 | 0 | 3.16 | -74.81 | 0.22 | 266.67 | 0.19 | 18.75 | 0.24 | 9.09 | 0.05 | 0.0 | -4.17 | 0 |
| 2015 (2) | 1.33 | 0 | -0.96 | 0 | 0.58 | 0 | 0.08 | 0 | 0.37 | 0 | 1.06 | 360.87 | 0 | 0 | 12.54 | 299.78 | 0.06 | 0 | 0.16 | 0 | 0.22 | 37.5 | 0.05 | 25.0 | 309.30 | 0 |
| 2014 (1) | -0.19 | 0 | -0.53 | 0 | 0 | 0 | -0.01 | 0 | -0.72 | 0 | 0.23 | 666.67 | 0 | 0 | 3.14 | 642.61 | -0.38 | 0 | -0.11 | 0 | 0.16 | -15.79 | 0.04 | -33.33 | -211.11 | 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) | 0.95 | 379.41 | 30.14 | 0.29 | 143.28 | 583.33 | -0.8 | -2566.67 | 33.33 | 0.12 | 100.0 | 50.0 | 1.24 | 222.77 | 85.07 | 0.04 | 500.0 | 33.33 | 0 | 0 | 0 | 2.48 | 500.0 | 102.9 | 0.03 | 150.0 | 120.0 | -0.05 | 0 | -183.33 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 9500.00 | 1776.47 | 1591.78 |
| 24Q2 (19) | -0.34 | -17.24 | -120.99 | -0.67 | -252.27 | -116.13 | -0.03 | 57.14 | 0.0 | 0.06 | -40.0 | 20.0 | -1.01 | -773.33 | -177.1 | -0.01 | -133.33 | -104.35 | 0 | 0 | 0 | -0.62 | -128.57 | -112.53 | -0.06 | -160.0 | -105.71 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -566.67 | -1111.49 | -460.29 |
| 24Q1 (18) | -0.29 | -514.29 | -160.42 | 0.44 | 51.72 | 1200.0 | -0.07 | -133.33 | -133.33 | 0.1 | 0.0 | 0 | 0.15 | -58.33 | -65.91 | 0.03 | -25.0 | 50.0 | 0 | 0 | 0 | 2.17 | 28.8 | 438.04 | 0.1 | -41.18 | -91.45 | 0.56 | 1966.67 | -35.63 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | -46.77 | -120.05 | -189.65 |
| 23Q4 (17) | 0.07 | -90.41 | -92.93 | 0.29 | 583.33 | 226.09 | -0.03 | 97.5 | 0.0 | 0.1 | 25.0 | 400.0 | 0.36 | -46.27 | -52.63 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 1.69 | 37.83 | 89.45 | 0.17 | 213.33 | -85.22 | -0.03 | -150.0 | -104.69 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 233.33 | -58.45 | 64.98 |
| 23Q3 (16) | 0.73 | -54.94 | -17.98 | -0.06 | 80.65 | 0.0 | -1.2 | -3900.0 | -3900.0 | 0.08 | 60.0 | 166.67 | 0.67 | -48.85 | -19.28 | 0.03 | -86.96 | 200.0 | 0 | 0 | 0 | 1.22 | -75.3 | 275.92 | -0.15 | -114.29 | -137.5 | 0.06 | -93.81 | -89.83 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 561.54 | 257.03 | 310.11 |
| 23Q2 (15) | 1.62 | 237.5 | 804.35 | -0.31 | -675.0 | 16.22 | -0.03 | 0.0 | 0.0 | 0.05 | 0 | 400.0 | 1.31 | 197.73 | 318.33 | 0.23 | 1050.0 | 360.0 | 0 | 0 | 0 | 4.96 | 1126.83 | 263.84 | 1.05 | -10.26 | 64.06 | 0.97 | 11.49 | 155.26 | 0.05 | 25.0 | -16.67 | 0.01 | 0.0 | 0.0 | 157.28 | 201.46 | 407.72 |
| 23Q1 (14) | 0.48 | -51.52 | 442.86 | -0.04 | 82.61 | -104.17 | -0.03 | 0.0 | 90.91 | 0 | -100.0 | -100.0 | 0.44 | -42.11 | -46.34 | 0.02 | -50.0 | -33.33 | 0 | 0 | 0 | 0.40 | -54.65 | -81.82 | 1.17 | 1.74 | 788.24 | 0.87 | 35.94 | 47.46 | 0.04 | -20.0 | -33.33 | 0.01 | 0.0 | 0.0 | 52.17 | -63.11 | 345.96 |
| 22Q4 (13) | 0.99 | 11.24 | 1000.0 | -0.23 | -283.33 | 50.0 | -0.03 | 0.0 | -118.75 | 0.02 | -33.33 | -50.0 | 0.76 | -8.43 | 305.41 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 0.89 | 173.5 | 72.83 | 1.15 | 187.5 | 1816.67 | 0.64 | 8.47 | 433.33 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 141.43 | 3.29 | 198.57 |
| 22Q3 (12) | 0.89 | 486.96 | -6.32 | -0.06 | 83.78 | -105.83 | -0.03 | 0.0 | -112.5 | 0.03 | 200.0 | 0 | 0.83 | 238.33 | -58.08 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0 | 0.33 | -76.09 | -24.76 | 0.4 | -37.5 | 185.71 | 0.59 | 55.26 | 210.53 | 0.05 | -16.67 | -28.57 | 0.01 | 0.0 | 0.0 | 136.92 | 367.89 | -61.09 |
| 22Q2 (11) | -0.23 | -64.29 | 53.06 | -0.37 | -138.54 | -1950.0 | -0.03 | 90.91 | 0.0 | 0.01 | -66.67 | -50.0 | -0.6 | -173.17 | -27.66 | 0.05 | 66.67 | 0 | 0 | 0 | 0 | 1.36 | -38.69 | 0 | 0.64 | 476.47 | 814.29 | 0.38 | -35.59 | 1800.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | -51.11 | -140.95 | 89.57 |
| 22Q1 (10) | -0.14 | -255.56 | -55.56 | 0.96 | 308.7 | 0 | -0.33 | -306.25 | -466.67 | 0.03 | -25.0 | -25.0 | 0.82 | 321.62 | 1011.11 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.22 | 331.11 | 346.67 | -0.17 | -383.33 | 39.29 | 0.59 | 391.67 | 326.92 | 0.06 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | -21.21 | -144.78 | 0 |
| 21Q4 (9) | 0.09 | -90.53 | 132.14 | -0.46 | -144.66 | -215.0 | 0.16 | -33.33 | 500.0 | 0.04 | 0 | 500.0 | -0.37 | -118.69 | -408.33 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.52 | 19.07 | -70.45 | 0.06 | -57.14 | 175.0 | 0.12 | -36.84 | 180.0 | 0.06 | -14.29 | -25.0 | 0.01 | 0.0 | 0.0 | 47.37 | -86.54 | 0 |
| 21Q3 (8) | 0.95 | 293.88 | 111.11 | 1.03 | 5050.0 | 3533.33 | 0.24 | 900.0 | 700.0 | 0 | -100.0 | -100.0 | 1.98 | 521.28 | 371.43 | 0.01 | 0 | -83.33 | 0 | 0 | 0 | 0.43 | 0 | -86.65 | 0.14 | 100.0 | 163.64 | 0.19 | 850.0 | 182.61 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 351.85 | 171.81 | 0 |
| 21Q2 (7) | -0.49 | -444.44 | -345.0 | 0.02 | 0 | 106.45 | -0.03 | -133.33 | 89.29 | 0.02 | -50.0 | 0.0 | -0.47 | -422.22 | -327.27 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.07 | 125.0 | 136.84 | 0.02 | 107.69 | 122.22 | 0.07 | -12.5 | -12.5 | 0.01 | 0.0 | 0.0 | -490.00 | 0 | 0 |
| 21Q1 (6) | -0.09 | 67.86 | 25.0 | 0 | -100.0 | 100.0 | 0.09 | 325.0 | -77.5 | 0.04 | 500.0 | 0 | -0.09 | -175.0 | 81.63 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.50 | -71.48 | -57.88 | -0.28 | -250.0 | -221.74 | -0.26 | -73.33 | -262.5 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q4 (5) | -0.28 | -162.22 | -354.55 | 0.4 | 1433.33 | 221.21 | -0.04 | 0.0 | -140.0 | -0.01 | -116.67 | 66.67 | 0.12 | -71.43 | 154.55 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0 | 1.74 | -46.22 | 35.47 | -0.08 | 63.64 | -188.89 | -0.15 | 34.78 | 0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 0.45 | 125.0 | 0.0 | -0.03 | 90.32 | 0.0 | -0.04 | 85.71 | 0.0 | 0.06 | 200.0 | 0.0 | 0.42 | 481.82 | 0.0 | 0.06 | 200.0 | 0.0 | 0 | 0 | 0.0 | 3.24 | 234.05 | 0.0 | -0.22 | -15.79 | 0.0 | -0.23 | -155.56 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.2 | 266.67 | 0.0 | -0.31 | 16.22 | 0.0 | -0.28 | -170.0 | 0.0 | 0.02 | 0 | 0.0 | -0.11 | 77.55 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.97 | -17.8 | 0.0 | -0.19 | -182.61 | 0.0 | -0.09 | -156.25 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.12 | -209.09 | 0.0 | -0.37 | -12.12 | 0.0 | 0.4 | 300.0 | 0.0 | 0 | 100.0 | 0.0 | -0.49 | -122.73 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.18 | -8.27 | 0.0 | 0.23 | 155.56 | 0.0 | 0.16 | 0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -48.00 | -139.27 | 0.0 |
| 19Q4 (1) | 0.11 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 122.22 | 0.0 | 0.0 |
