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) | 0.48 | 9.09 | 0.02 | 0 | -0.18 | 0 | 0.01 | 0 | 0.5 | 66.67 | 0.03 | -25.0 | 0 | 0 | 2.26 | -36.28 | 0.26 | 271.43 | 0.3 | 76.47 | 0.21 | -8.7 | 0 | 0 | 94.12 | -14.44 |
| 2022 (9) | 0.44 | 158.82 | -0.14 | 0 | -0.08 | 0 | 0 | 0 | 0.3 | 200.0 | 0.04 | -60.0 | 0 | 0 | 3.54 | -67.08 | 0.07 | 0 | 0.17 | 240.0 | 0.23 | 9.52 | 0 | 0 | 110.00 | 68.24 |
| 2021 (8) | 0.17 | -50.0 | -0.07 | 0 | -0.15 | 0 | -0.03 | 0 | 0.1 | -72.97 | 0.1 | 900.0 | 0 | 0 | 10.75 | 1072.04 | -0.05 | 0 | 0.05 | -64.29 | 0.21 | 5.0 | 0 | 0 | 65.38 | -34.62 |
| 2020 (7) | 0.34 | -20.93 | 0.03 | -57.14 | -0.32 | 0 | -0.01 | 0 | 0.37 | -26.0 | 0.01 | -50.0 | 0 | 0 | 0.92 | -36.7 | 0.08 | -75.76 | 0.14 | -57.58 | 0.2 | 0.0 | 0 | 0 | 100.00 | 23.26 |
| 2019 (6) | 0.43 | -4.44 | 0.07 | 0 | -0.31 | 0 | -0.08 | 0 | 0.5 | 19.05 | 0.02 | 100.0 | 0 | 0 | 1.45 | 104.35 | 0.33 | 3.12 | 0.33 | 3.12 | 0.2 | 0.0 | 0 | 0 | 81.13 | -6.25 |
| 2018 (5) | 0.45 | -13.46 | -0.03 | 0 | -0.3 | 0 | -0.01 | 0 | 0.42 | -20.75 | 0.01 | -50.0 | 0 | 0 | 0.71 | -47.16 | 0.32 | -5.88 | 0.32 | -5.88 | 0.2 | -9.09 | 0 | 0 | 86.54 | -6.8 |
| 2017 (4) | 0.52 | 44.44 | 0.01 | 0 | -0.28 | 0 | 0 | 0 | 0.53 | 5200.0 | 0.02 | -94.59 | 0 | 0 | 1.34 | -94.56 | 0.34 | 13.33 | 0.34 | 9.68 | 0.22 | 10.0 | 0 | 0 | 92.86 | 31.55 |
| 2016 (3) | 0.36 | -37.93 | -0.35 | 0 | -0.36 | 0 | 0 | 0 | 0.01 | -98.33 | 0.37 | 1750.0 | 0 | 0 | 24.67 | 1824.0 | 0.3 | -25.0 | 0.31 | -22.5 | 0.2 | 11.11 | 0 | 0 | 70.59 | -29.41 |
| 2015 (2) | 0.58 | 45.0 | 0.02 | 0 | -0.32 | 0 | -0.01 | 0 | 0.6 | 50.0 | 0.02 | -33.33 | 0 | 0 | 1.28 | -35.9 | 0.4 | 11.11 | 0.4 | 11.11 | 0.18 | 0.0 | 0 | 0 | 100.00 | 35.0 |
| 2014 (1) | 0.4 | -29.82 | 0 | 0 | -0.28 | 0 | 0 | 0 | 0.4 | -29.82 | 0.03 | -25.0 | 0 | 0 | 2.00 | -24.5 | 0.36 | 0.0 | 0.36 | 0.0 | 0.18 | -5.26 | 0 | 0 | 74.07 | -28.53 |
| 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 | 133.33 | -6.67 | -0.01 | -200.0 | 0 | -0.27 | -2600.0 | -68.75 | 0 | 0 | 0 | 0.13 | 85.71 | -13.33 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 5.88 | -2.94 | 105.88 | 0.07 | 40.0 | -12.5 | 0.08 | 14.29 | -11.11 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 107.69 | 115.38 | 0.51 |
| 24Q2 (19) | 0.06 | -50.0 | -64.71 | 0.01 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.07 | -41.67 | -61.11 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 6.06 | 106.06 | 0 | 0.05 | -28.57 | -16.67 | 0.07 | -22.22 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -41.67 | -64.71 |
| 24Q1 (18) | 0.12 | -7.69 | 200.0 | 0 | 0 | -100.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0 | 0 | 0.12 | -7.69 | 140.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2.94 | 2.94 | -8.82 | 0.07 | 0.0 | 40.0 | 0.09 | 12.5 | 80.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 85.71 | -14.29 | 135.71 |
| 23Q4 (17) | 0.13 | -13.33 | -13.33 | 0 | 0 | 0 | -0.01 | 93.75 | 0.0 | 0 | 0 | 0 | 0.13 | -13.33 | -13.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2.86 | 0.0 | -17.14 | 0.07 | -12.5 | 600.0 | 0.08 | -11.11 | 166.67 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 100.00 | -6.67 | -40.0 |
| 23Q3 (16) | 0.15 | -11.76 | 15.38 | 0 | -100.0 | 100.0 | -0.16 | -1500.0 | -166.67 | 0 | 0 | 0 | 0.15 | -16.67 | 25.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 2.86 | 0 | -28.57 | 0.08 | 33.33 | 0 | 0.09 | 28.57 | 80.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 107.14 | -24.37 | -9.34 |
| 23Q2 (15) | 0.17 | 325.0 | 142.86 | 0.01 | 0.0 | 200.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.18 | 260.0 | 200.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.06 | 20.0 | 200.0 | 0.07 | 40.0 | 75.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 141.67 | 289.58 | 102.38 |
| 23Q1 (14) | 0.04 | -73.33 | -55.56 | 0.01 | 0 | 107.69 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | -66.67 | 225.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 3.23 | -6.45 | 0.0 | 0.05 | 400.0 | 25.0 | 0.05 | 66.67 | -16.67 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 36.36 | -78.18 | -51.52 |
| 22Q4 (13) | 0.15 | 15.38 | 15.38 | 0 | 100.0 | 0 | -0.01 | 83.33 | 92.31 | 0 | 0 | 100.0 | 0.15 | 25.0 | 15.38 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 3.45 | -13.79 | 0 | 0.01 | 0 | -75.0 | 0.03 | -40.0 | -50.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 166.67 | 41.03 | 41.03 |
| 22Q3 (12) | 0.13 | 85.71 | -23.53 | -0.01 | 0.0 | 0 | -0.06 | -500.0 | -500.0 | 0 | 0 | 0 | 0.12 | 100.0 | -29.41 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 4.00 | -42.0 | -24.0 | 0 | -100.0 | 100.0 | 0.05 | 25.0 | 350.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 118.18 | 68.83 | -79.14 |
| 22Q2 (11) | 0.07 | -22.22 | 150.0 | -0.01 | 92.31 | 80.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 250.0 | 131.58 | 0.02 | 100.0 | -66.67 | 0 | 0 | 0 | 6.90 | 113.79 | -79.31 | 0.02 | -50.0 | 140.0 | 0.04 | -33.33 | 233.33 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 70.00 | -6.67 | 110.0 |
| 22Q1 (10) | 0.09 | -30.77 | 0 | -0.13 | 0 | -550.0 | -0.01 | 92.31 | 0.0 | 0 | 100.0 | 100.0 | -0.04 | -130.77 | -100.0 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 3.23 | 0 | -73.12 | 0.04 | 0.0 | 100.0 | 0.06 | 0.0 | 50.0 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 75.00 | -36.54 | 0 |
| 21Q4 (9) | 0.13 | -23.53 | -7.14 | 0 | 0 | -100.0 | -0.13 | -1200.0 | -1200.0 | -0.01 | 0 | 0 | 0.13 | -23.53 | -13.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.04 | 166.67 | 33.33 | 0.06 | 400.0 | 50.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 118.18 | -79.14 | -24.03 |
| 21Q3 (8) | 0.17 | 221.43 | -10.53 | 0 | 100.0 | 0 | -0.01 | 0.0 | 96.67 | 0 | 0 | 100.0 | 0.17 | 189.47 | -10.53 | 0.01 | -83.33 | 0 | 0 | 0 | 0 | 5.26 | -84.21 | 0 | -0.06 | -20.0 | -400.0 | -0.02 | 33.33 | -140.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 566.67 | 180.95 | 198.25 |
| 21Q2 (7) | -0.14 | 0 | -800.0 | -0.05 | -150.0 | -600.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0 | -0.19 | -850.0 | -733.33 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 33.33 | 177.78 | 0 | -0.05 | -350.0 | 0 | -0.03 | -175.0 | -400.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -700.00 | 0 | -2200.0 |
| 21Q1 (6) | 0 | -100.0 | 0 | -0.02 | -300.0 | -300.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0 | 0 | -0.02 | -113.33 | -300.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 12.00 | 0 | 0 | 0.02 | -33.33 | -50.0 | 0.04 | 0.0 | -20.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.14 | -26.32 | 40.0 | 0.01 | 0 | 0.0 | -0.01 | 96.67 | 0.0 | 0 | 100.0 | 100.0 | 0.15 | -21.05 | 36.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 50.0 | -76.92 | 0.04 | -20.0 | -66.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 155.56 | -18.13 | 164.44 |
| 20Q3 (4) | 0.19 | 850.0 | 0.0 | 0 | -100.0 | 0.0 | -0.3 | -2900.0 | 0.0 | -0.01 | 0 | 0.0 | 0.19 | 533.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0.05 | 400.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 190.00 | 470.0 | 0.0 |
| 20Q2 (3) | 0.02 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -80.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 33.33 | 0 | 0.0 |
| 20Q1 (2) | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.01 | -90.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | -69.23 | 0.0 | 0.05 | -58.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 58.82 | 0.0 | 0.0 |
