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) | 1.88 | 27.89 | 0.05 | 0 | -1.64 | 0 | -0.11 | 0 | 1.93 | 407.89 | 0.02 | 0 | 0 | 0 | 0.58 | 0 | 2.36 | 18.59 | 3.01 | 0.0 | 0.03 | 0.0 | 0 | 0 | 61.84 | 27.89 |
| 2022 (9) | 1.47 | 9.7 | -1.09 | 0 | -0.68 | 0 | 0 | 0 | 0.38 | -67.8 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.99 | 18.45 | 3.01 | 285.9 | 0.03 | 0.0 | 0 | 0 | 48.36 | -70.77 |
| 2021 (8) | 1.34 | 0.75 | -0.16 | 0 | -0.73 | 0 | 0 | 0 | 1.18 | -36.9 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.68 | 1.82 | 0.78 | -51.55 | 0.03 | -25.0 | 0 | 0 | 165.43 | 105.24 |
| 2020 (7) | 1.33 | -13.64 | 0.54 | 0 | -2.18 | 0 | -0.01 | 0 | 1.87 | 0 | 0.01 | -50.0 | 0 | 0 | 0.38 | -34.53 | 1.65 | -26.99 | 1.61 | -69.74 | 0.04 | -20.0 | 0 | 0 | 80.61 | 181.07 |
| 2019 (6) | 1.54 | -11.49 | -1.6 | 0 | -2.14 | 0 | 0.01 | 0.0 | -0.06 | 0 | 0.02 | 0 | 0 | 0 | 0.58 | 0 | 2.26 | 7.11 | 5.32 | 23.72 | 0.05 | 0.0 | 0 | 0 | 28.68 | -28.31 |
| 2018 (5) | 1.74 | 2.35 | -1.66 | 0 | -1.86 | 0 | 0.01 | 0 | 0.08 | -27.27 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.11 | 3.43 | 4.3 | -22.52 | 0.05 | -16.67 | 0 | 0 | 40.00 | 32.0 |
| 2017 (4) | 1.7 | 8.28 | -1.59 | 0 | -0.86 | 0 | -0.01 | 0 | 0.11 | -96.15 | 0.01 | 0 | 0 | 0 | 0.30 | 0 | 2.04 | -3.32 | 5.55 | 10.56 | 0.06 | -33.33 | 0 | 0 | 30.30 | -1.37 |
| 2016 (3) | 1.57 | -16.04 | 1.29 | 0 | -0.72 | 0 | 0.01 | 0 | 2.86 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.11 | -7.86 | 5.02 | 9.61 | 0.09 | 0.0 | 0 | 0 | 30.72 | -23.27 |
| 2015 (2) | 1.87 | 0.0 | -3.83 | 0 | -0.66 | 0 | 0 | 0 | -1.96 | 0 | 0.08 | 166.67 | 0 | 0 | 2.20 | 171.07 | 2.29 | 6.51 | 4.58 | 15.66 | 0.09 | -18.18 | 0 | 0 | 40.04 | -12.85 |
| 2014 (1) | 1.87 | 3.89 | 0.38 | 0 | 0.14 | 0 | 0.02 | 0 | 2.25 | 287.93 | 0.03 | 50.0 | 0 | 0 | 0.81 | 46.75 | 2.15 | 4.88 | 3.96 | 30.69 | 0.11 | -8.33 | 0 | 0 | 45.95 | -19.59 |
| 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) | 0.11 | 57.14 | -57.69 | 0.08 | 33.33 | 121.05 | -0.02 | 0 | 0 | -0.01 | -200.0 | 66.67 | 0.19 | 46.15 | 258.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.68 | 23.64 | 17.24 | 1.4 | 32.08 | 10.24 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 7.80 | 19.25 | -61.59 |
| 24Q2 (19) | 0.07 | -87.93 | -73.08 | 0.06 | 108.7 | -40.0 | 0 | 100.0 | 100.0 | 0.01 | 200.0 | -50.0 | 0.13 | 218.18 | -63.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.55 | -5.17 | -5.17 | 1.06 | 360.87 | 35.9 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 6.54 | -97.29 | -80.12 |
| 24Q1 (18) | 0.58 | -24.68 | -3.33 | -0.69 | -177.53 | -23.21 | -0.01 | 99.38 | 0.0 | -0.01 | 88.89 | 0.0 | -0.11 | -106.63 | -375.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.58 | -4.92 | -1.69 | 0.23 | -64.62 | -25.81 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 241.67 | 107.14 | 28.89 |
| 23Q4 (17) | 0.77 | 196.15 | 79.07 | 0.89 | 334.21 | 735.71 | -1.62 | 0 | -145.45 | -0.09 | -200.0 | -1000.0 | 1.66 | 1483.33 | 472.41 | 0.02 | 0 | 0 | 0 | 0 | 0 | 5.71 | 0 | 0 | 0.61 | 5.17 | 17.31 | 0.65 | -48.82 | 140.74 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 116.67 | 474.36 | -24.03 |
| 23Q3 (16) | 0.26 | 0.0 | -50.0 | -0.38 | -480.0 | 32.14 | 0 | 100.0 | 0 | -0.03 | -250.0 | 0 | -0.12 | -133.33 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.58 | 0.0 | 20.83 | 1.27 | 62.82 | 10.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 20.31 | -38.28 | -54.69 |
| 23Q2 (15) | 0.26 | -56.67 | 62.5 | 0.1 | 117.86 | -56.52 | -0.01 | 0.0 | 0 | 0.02 | 300.0 | 100.0 | 0.36 | 800.0 | -7.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.58 | -1.69 | 18.37 | 0.78 | 151.61 | -39.06 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 32.91 | -82.45 | 165.35 |
| 23Q1 (14) | 0.6 | 39.53 | 66.67 | -0.56 | -300.0 | 8.2 | -0.01 | 98.48 | 0.0 | -0.01 | -200.0 | 0.0 | 0.04 | -86.21 | 116.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.59 | 13.46 | 18.0 | 0.31 | 14.81 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 187.50 | 22.09 | 66.67 |
| 22Q4 (13) | 0.43 | -17.31 | -25.86 | -0.14 | 75.0 | -156.0 | -0.66 | 0 | 7.04 | 0.01 | 0 | 0.0 | 0.29 | 825.0 | -65.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.52 | 8.33 | 1.96 | 0.27 | -76.52 | 170.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 153.57 | 242.58 | -70.87 |
| 22Q3 (12) | 0.52 | 225.0 | 136.36 | -0.56 | -343.48 | -180.0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.04 | -110.26 | -300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.48 | -2.04 | 65.52 | 1.15 | -10.16 | 105.36 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 44.83 | 261.42 | 16.14 |
| 22Q2 (11) | 0.16 | -55.56 | 220.0 | 0.23 | 137.7 | -36.11 | 0 | 100.0 | 0 | 0.01 | 200.0 | 0.0 | 0.39 | 256.0 | -4.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.49 | -2.0 | 22.5 | 1.28 | 312.9 | 540.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 12.40 | -88.98 | -47.91 |
| 22Q1 (10) | 0.36 | -37.93 | -28.0 | -0.61 | -344.0 | -8.93 | -0.01 | 98.59 | 0.0 | -0.01 | -200.0 | 0.0 | -0.25 | -130.12 | -316.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.5 | -1.96 | 4.17 | 0.31 | 210.0 | 542.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 112.50 | -78.66 | 0 |
| 21Q4 (9) | 0.58 | 163.64 | 48.72 | 0.25 | 225.0 | -68.35 | -0.71 | 0 | 67.13 | 0.01 | 200.0 | -50.0 | 0.83 | 4050.0 | -29.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.51 | 75.86 | 10.87 | 0.1 | -82.14 | -87.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 527.27 | 1266.12 | 995.1 |
| 21Q3 (8) | 0.22 | 340.0 | -33.33 | -0.2 | -155.56 | -146.51 | 0 | 0 | 0 | -0.01 | -200.0 | 0 | 0.02 | -95.12 | -97.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.29 | -27.5 | -27.5 | 0.56 | 180.0 | 300.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 38.60 | 62.11 | -82.46 |
| 21Q2 (7) | 0.05 | -90.0 | -37.5 | 0.36 | 164.29 | 260.0 | 0 | 100.0 | 0 | 0.01 | 200.0 | 200.0 | 0.41 | 783.33 | 127.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.4 | -16.67 | 33.33 | 0.2 | 385.71 | 11.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 23.81 | 0 | -43.45 |
| 21Q1 (6) | 0.5 | 28.21 | -5.66 | -0.56 | -170.89 | 27.27 | -0.01 | 99.54 | 0.0 | -0.01 | -150.0 | 50.0 | -0.06 | -105.08 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.48 | 4.35 | -2.04 | -0.07 | -108.75 | -114.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q4 (5) | 0.39 | 18.18 | -17.02 | 0.79 | 83.72 | 271.74 | -2.16 | 0 | -554.55 | 0.02 | 0 | 0.0 | 1.18 | 55.26 | 11700.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.46 | 15.0 | -17.86 | 0.8 | 471.43 | -5.88 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 48.15 | -78.11 | -11.9 |
| 20Q3 (4) | 0.33 | 312.5 | 0.0 | 0.43 | 330.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.76 | 322.22 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.54 | 0 | 0.0 | 0.4 | 33.33 | 0.0 | 0.14 | -22.22 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 220.00 | 422.5 | 0.0 |
| 20Q2 (3) | 0.08 | -84.91 | 0.0 | 0.1 | 112.99 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.18 | 175.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.3 | -38.78 | 0.0 | 0.18 | -63.27 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 42.11 | -60.28 | 0.0 |
| 20Q1 (2) | 0.53 | 12.77 | 0.0 | -0.77 | -67.39 | 0.0 | -0.01 | 96.97 | 0.0 | -0.02 | -200.0 | 0.0 | -0.24 | -2500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.49 | -12.5 | 0.0 | 0.49 | -42.35 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 106.00 | 93.96 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 54.65 | 0.0 | 0.0 |
