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) | 1.61 | 67.71 | 0.51 | 1175.0 | -1.05 | 0 | 0 | 0 | 2.12 | 112.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.67 | 57.55 | 2.37 | 11.79 | 0.03 | -25.0 | 0 | 0 | 67.08 | 50.94 |
| 2022 (9) | 0.96 | -3.03 | 0.04 | 33.33 | -0.75 | 0 | 0 | 0 | 1.0 | -1.96 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.06 | -10.92 | 2.12 | 152.38 | 0.04 | -42.86 | 0 | 0 | 44.44 | -59.15 |
| 2021 (8) | 0.99 | -11.61 | 0.03 | -92.11 | -1.09 | 0 | 0 | 0 | 1.02 | -32.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.19 | -13.77 | 0.84 | -51.72 | 0.07 | -22.22 | 0 | 0 | 108.79 | 77.76 |
| 2020 (7) | 1.12 | -15.79 | 0.38 | 18.75 | -1.72 | 0 | 0 | 0 | 1.5 | -9.09 | 0.01 | 0 | 0 | 0 | 0.38 | 0 | 1.38 | -21.14 | 1.74 | -56.5 | 0.09 | 0.0 | 0 | 0 | 61.20 | 88.21 |
| 2019 (6) | 1.33 | -13.07 | 0.32 | 966.67 | -1.64 | 0 | 0 | 0 | 1.65 | 5.77 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.75 | 2.34 | 4.0 | 21.58 | 0.09 | -10.0 | 0 | 0 | 32.52 | -27.95 |
| 2018 (5) | 1.53 | 1.32 | 0.03 | 0 | -1.04 | 0 | 0 | 0 | 1.56 | 45.79 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.71 | 4.91 | 3.29 | -17.75 | 0.1 | -9.09 | 0 | 0 | 45.13 | 22.84 |
| 2017 (4) | 1.51 | 7.09 | -0.44 | 0 | -0.95 | 0 | 0 | 0 | 1.07 | 9.18 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.63 | 1.24 | 4.0 | 11.11 | 0.11 | 0.0 | 0 | 0 | 36.74 | -3.33 |
| 2016 (3) | 1.41 | -4.73 | -0.43 | 0 | -0.69 | 0 | 0 | 0 | 0.98 | 46.27 | 0.01 | 0 | 0 | 0 | 0.26 | 0 | 1.61 | 0.0 | 3.6 | 9.76 | 0.11 | -8.33 | 0 | 0 | 38.01 | -12.69 |
| 2015 (2) | 1.48 | 0.0 | -0.81 | 0 | -0.56 | 0 | 0 | 0 | 0.67 | 8.06 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.61 | 8.05 | 3.28 | 17.14 | 0.12 | -7.69 | 0 | 0 | 43.53 | -13.82 |
| 2014 (1) | 1.48 | 24.37 | -0.86 | 0 | -0.4 | 0 | 0 | 0 | 0.62 | 24.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 1.49 | 7.97 | 2.8 | 35.92 | 0.13 | -18.75 | 0 | 0 | 50.51 | -5.77 |
| 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) | 0.14 | -22.22 | -65.0 | -0.07 | -133.33 | -146.67 | -0.13 | -1200.0 | -1200.0 | -0.01 | -200.0 | 0.0 | 0.07 | -82.05 | -87.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.41 | -4.65 | -8.89 | 1.21 | 51.25 | 6.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 11.48 | -48.36 | -67.01 |
| 24Q2 (19) | 0.18 | -70.0 | -48.57 | 0.21 | 156.76 | 75.0 | -0.01 | 50.0 | 0.0 | 0.01 | 0 | 0 | 0.39 | 69.57 | -17.02 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | -12.24 | 4.88 | 0.8 | 207.69 | 45.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 22.22 | -90.0 | -64.44 |
| 24Q1 (18) | 0.6 | 66.67 | 20.0 | -0.37 | -194.87 | -131.25 | -0.02 | 98.04 | 0.0 | 0 | -100.0 | 0 | 0.23 | -69.33 | -32.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.49 | 25.64 | 19.51 | 0.26 | -40.91 | 8.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 222.22 | 177.78 | 11.11 |
| 23Q4 (17) | 0.36 | -10.0 | 63.64 | 0.39 | 160.0 | 1850.0 | -1.02 | -10100.0 | -43.66 | 0.01 | 200.0 | 0 | 0.75 | 36.36 | 212.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.39 | -13.33 | 44.44 | 0.44 | -61.4 | 238.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 80.00 | 130.0 | -49.09 |
| 23Q3 (16) | 0.4 | 14.29 | 110.53 | 0.15 | 25.0 | 250.0 | -0.01 | 0.0 | 0 | -0.01 | 0 | 0 | 0.55 | 17.02 | 511.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.45 | 9.76 | 73.08 | 1.14 | 107.27 | 25.27 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 34.78 | -44.35 | 68.42 |
| 23Q2 (15) | 0.35 | -30.0 | 118.75 | 0.12 | 175.0 | 33.33 | -0.01 | 50.0 | 0.0 | 0 | 0 | 0 | 0.47 | 38.24 | 88.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.41 | 0.0 | 64.0 | 0.55 | 129.17 | -38.2 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 62.50 | -68.75 | 251.56 |
| 23Q1 (14) | 0.5 | 127.27 | 25.0 | -0.16 | -900.0 | -633.33 | -0.02 | 97.18 | 33.33 | 0 | 0 | 0 | 0.34 | 41.67 | -20.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.41 | 51.85 | 46.43 | 0.24 | 84.62 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 27.27 | -5.0 |
| 22Q4 (13) | 0.22 | 15.79 | 0.0 | 0.02 | 120.0 | -96.49 | -0.71 | 0 | 32.38 | 0 | 0 | 0 | 0.24 | 166.67 | -69.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 3.85 | 0.0 | 0.13 | -85.71 | -31.58 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 157.14 | 660.9 | 50.0 |
| 22Q3 (12) | 0.19 | 18.75 | 5.56 | -0.1 | -211.11 | -176.92 | 0 | 100.0 | 100.0 | 0 | 0 | -100.0 | 0.09 | -64.0 | -70.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | 4.0 | 4.0 | 0.91 | 2.25 | 152.78 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 20.65 | 16.17 | -56.4 |
| 22Q2 (11) | 0.16 | -60.0 | 6.67 | 0.09 | 200.0 | 142.86 | -0.01 | 66.67 | 0.0 | 0 | 0 | 0 | 0.25 | -41.86 | 516.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | -10.71 | -21.88 | 0.89 | 394.44 | 217.86 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 17.78 | -91.56 | -64.44 |
| 22Q1 (10) | 0.4 | 81.82 | -9.09 | 0.03 | -94.74 | 106.52 | -0.03 | 97.14 | -50.0 | 0 | 0 | 0 | 0.43 | -45.57 | 2250.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | 3.7 | -20.0 | 0.18 | -5.26 | 1700.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 210.53 | 100.96 | -85.65 |
| 21Q4 (9) | 0.22 | 22.22 | -26.67 | 0.57 | 338.46 | 2750.0 | -1.05 | -10400.0 | 37.5 | 0 | -100.0 | 100.0 | 0.79 | 154.84 | 146.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 8.0 | -18.18 | 0.19 | -47.22 | -66.07 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 104.76 | 121.16 | 102.54 |
| 21Q3 (8) | 0.18 | 20.0 | -25.0 | 0.13 | 161.9 | -87.62 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.31 | 616.67 | -75.97 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.25 | -21.88 | -21.88 | 0.36 | 28.57 | -25.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 47.37 | -5.26 | -1.32 |
| 21Q2 (7) | 0.15 | -65.91 | 400.0 | -0.21 | 54.35 | -10.53 | -0.01 | 50.0 | 50.0 | 0 | 0 | 0 | -0.06 | -200.0 | 62.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.32 | -8.57 | 23.08 | 0.28 | 2700.0 | 7.69 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -96.59 | 366.67 |
| 21Q1 (6) | 0.44 | 46.67 | -20.0 | -0.46 | -2400.0 | 9.8 | -0.02 | 98.81 | -100.0 | 0 | 100.0 | 0 | -0.02 | -106.25 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 6.06 | -23.91 | 0.01 | -98.21 | -97.73 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1466.67 | 2735.56 | 1126.67 |
| 20Q4 (5) | 0.3 | 25.0 | -21.05 | 0.02 | -98.1 | 105.0 | -1.68 | -16700.0 | 1.18 | -0.01 | 0 | 0 | 0.32 | -75.19 | 1700.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.33 | 3.12 | -21.43 | 0.56 | 16.67 | -26.32 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 51.72 | 7.76 | 6.17 |
| 20Q3 (4) | 0.24 | 700.0 | 0.0 | 1.05 | 652.63 | 0.0 | -0.01 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.29 | 906.25 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.45 | 0 | 0.0 | 0.32 | 23.08 | 0.0 | 0.48 | 84.62 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 48.00 | 348.0 | 0.0 |
| 20Q2 (3) | 0.03 | -94.55 | 0.0 | -0.19 | 62.75 | 0.0 | -0.02 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.16 | -500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.26 | -43.48 | 0.0 | 0.26 | -40.91 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.71 | -91.04 | 0.0 |
| 20Q1 (2) | 0.55 | 44.74 | 0.0 | -0.51 | -27.5 | 0.0 | -0.01 | 99.41 | 0.0 | 0 | 0 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.46 | 9.52 | 0.0 | 0.44 | -42.11 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 119.57 | 145.42 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -1.7 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 48.72 | 0.0 | 0.0 |
