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) | 1.31 | 523.81 | -0.02 | 0 | -0.19 | 0 | 0.78 | 7700.0 | 1.29 | 84.29 | 0.05 | 66.67 | 0 | 0 | 0.38 | 58.63 | 0.5 | 8.7 | -0.05 | 0 | 0.13 | -38.1 | 0 | 0 | 1637.50 | 9647.02 |
| 2022 (9) | 0.21 | 0 | 0.49 | 157.89 | 0.25 | 0 | 0.01 | 0 | 0.7 | 0 | 0.03 | -66.67 | -0.07 | 0 | 0.24 | -73.66 | 0.46 | 0 | 1.04 | 0 | 0.21 | 40.0 | 0 | 0 | 16.80 | 0 |
| 2021 (8) | -0.33 | 0 | 0.19 | 0 | -0.04 | 0 | -0.04 | 0 | -0.14 | 0 | 0.09 | 80.0 | -0.03 | 0 | 0.90 | 87.39 | -0.63 | 0 | -0.03 | 0 | 0.15 | 7.14 | 0 | 0 | -275.00 | 0 |
| 2020 (7) | -0.1 | 0 | -0.09 | 0 | -0.22 | 0 | 0.19 | 0 | -0.19 | 0 | 0.05 | 25.0 | -0.03 | 0 | 0.48 | 45.45 | -0.26 | 0 | -0.49 | 0 | 0.14 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.4 | 233.33 | -0.05 | 0 | -0.17 | 0 | -0.07 | 0 | 0.35 | 337.5 | 0.04 | 0.0 | -0.02 | 0 | 0.33 | -12.74 | 0.85 | 0 | 0.77 | 0 | 0.16 | -5.88 | 0 | 0 | 43.01 | -53.41 |
| 2018 (5) | 0.12 | -29.41 | -0.04 | 0 | -0.23 | 0 | 0.06 | -95.12 | 0.08 | -55.56 | 0.04 | 100.0 | 0 | 0 | 0.38 | 123.13 | -0.09 | 0 | -0.04 | 0 | 0.17 | -43.33 | 0 | 0 | 92.31 | 0 |
| 2017 (4) | 0.17 | -69.64 | 0.01 | 0 | -0.47 | 0 | 1.23 | 668.75 | 0.18 | -67.86 | 0.02 | 100.0 | 0 | 0 | 0.17 | 110.71 | 0.3 | 0 | -0.56 | 0 | 0.3 | -26.83 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.56 | -30.0 | 0 | 0 | -0.49 | 0 | 0.16 | -20.0 | 0.56 | -36.36 | 0.01 | -75.0 | 0 | 0 | 0.08 | -71.39 | -1.19 | 0 | -0.66 | 0 | 0.41 | -8.89 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.8 | -45.95 | 0.08 | 0 | -1.03 | 0 | 0.2 | -9.09 | 0.88 | -35.77 | 0.04 | -60.0 | 0 | 0 | 0.28 | -55.32 | -2.58 | 0 | -0.72 | 0 | 0.45 | 18.42 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 1.48 | -53.16 | -0.11 | 0 | -1.37 | 0 | 0.22 | 0 | 1.37 | -75.05 | 0.1 | 42.86 | 0 | 0 | 0.63 | 64.13 | -3.18 | 0 | -1.61 | 0 | 0.38 | -15.56 | 0.03 | -50.0 | 0.00 | 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) | 0.45 | 4600.0 | 1000.0 | 0 | 0 | 100.0 | -0.12 | 58.62 | -1100.0 | 0.28 | 2900.0 | -52.54 | 0.45 | 4600.0 | 742.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | 0.0 | -108.11 | 0.1 | 350.0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 346.15 | 0 | 307.69 |
| 24Q2 (19) | -0.01 | -200.0 | -102.33 | 0 | 0 | 100.0 | -0.29 | -480.0 | -314.29 | -0.01 | 50.0 | 85.71 | -0.01 | -200.0 | -102.38 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | 57.14 | -106.67 | -0.04 | -128.57 | -106.9 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 0.01 | -98.92 | 200.0 | 0 | -100.0 | 100.0 | -0.05 | 54.55 | -400.0 | -0.02 | -112.5 | -300.0 | 0.01 | -98.94 | 150.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.07 | 80.0 | -333.33 | 0.14 | 119.44 | 55.56 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 5.88 | 0 | 170.59 |
| 23Q4 (17) | 0.93 | 1960.0 | 520.0 | 0.01 | 150.0 | 114.29 | -0.11 | -1000.0 | -164.71 | 0.16 | -72.88 | 700.0 | 0.94 | 1442.86 | 1075.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.56 | 11.02 | 9.6 | -0.35 | -194.59 | -179.55 | -0.72 | 0 | -700.0 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.05 | -111.63 | -110.64 | -0.02 | -100.0 | -100.0 | -0.01 | 85.71 | -105.88 | 0.59 | 942.86 | 2850.0 | -0.07 | -116.67 | -115.22 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.51 | 106.11 | 0 | 0.37 | -17.78 | 311.11 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | -166.67 | -336.43 | -227.66 |
| 23Q2 (15) | 0.43 | 4400.0 | 0 | -0.01 | 0.0 | -200.0 | -0.07 | -600.0 | 53.33 | -0.07 | -800.0 | -250.0 | 0.42 | 2200.0 | 4100.0 | 0.01 | 0.0 | 0 | 0 | 0 | -100.0 | 0.25 | -13.09 | 0 | 0.45 | 1400.0 | 462.5 | 0.58 | 544.44 | 11.54 | 0.03 | 0.0 | -50.0 | 0 | 0 | 0 | 70.49 | 945.9 | 0 |
| 23Q1 (14) | -0.01 | -106.67 | 97.56 | -0.01 | 85.71 | -101.61 | -0.01 | -105.88 | 0.0 | 0.01 | -50.0 | 200.0 | -0.02 | -125.0 | -109.52 | 0.01 | -50.0 | 0 | 0 | 0 | 100.0 | 0.28 | -44.89 | 0 | 0.03 | -93.18 | 120.0 | 0.09 | -25.0 | 12.5 | 0.03 | -40.0 | -50.0 | 0 | 0 | 0 | -8.33 | -109.44 | 97.15 |
| 22Q4 (13) | 0.15 | -68.09 | 129.41 | -0.07 | -600.0 | -129.17 | 0.17 | 0.0 | 1800.0 | 0.02 | 0.0 | 0 | 0.08 | -82.61 | 129.63 | 0.02 | 0 | 0 | 0 | 0 | 100.0 | 0.52 | 0 | 0 | 0.44 | 388.89 | 309.52 | 0.12 | -61.29 | -20.0 | 0.05 | 0.0 | 66.67 | 0 | 0 | 0 | 88.24 | -32.42 | 131.14 |
| 22Q3 (12) | 0.47 | 0 | 88.0 | -0.01 | -200.0 | -200.0 | 0.17 | 213.33 | 440.0 | 0.02 | 200.0 | 0.0 | 0.46 | 4500.0 | 76.92 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | 0.09 | 12.5 | 137.5 | 0.31 | -40.38 | 240.91 | 0.05 | -16.67 | 25.0 | 0 | 0 | 0 | 130.56 | 0 | 0 |
| 22Q2 (11) | 0 | 100.0 | 100.0 | 0.01 | -98.39 | 200.0 | -0.15 | -1400.0 | -600.0 | -0.02 | -100.0 | -140.0 | 0.01 | -95.24 | 106.25 | 0 | 0 | -100.0 | 0.02 | 200.0 | 0 | -0.00 | 0 | -100.0 | 0.08 | 153.33 | 200.0 | 0.52 | 550.0 | 642.86 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.41 | 19.61 | -555.56 | 0.62 | 158.33 | 1650.0 | -0.01 | 0.0 | 50.0 | -0.01 | 0 | 90.91 | 0.21 | 177.78 | 320.0 | 0 | 0 | -100.0 | -0.02 | 33.33 | 0 | -0.00 | 0 | -100.0 | -0.15 | 28.57 | -50.0 | 0.08 | -46.67 | 366.67 | 0.06 | 100.0 | 50.0 | 0 | 0 | 0 | -292.86 | -3.36 | -132.54 |
| 21Q4 (9) | -0.51 | -304.0 | -628.57 | 0.24 | 2300.0 | 500.0 | -0.01 | 80.0 | 90.91 | 0 | -100.0 | -100.0 | -0.27 | -203.85 | -107.69 | 0 | -100.0 | -100.0 | -0.03 | 0 | 0.0 | -0.00 | -100.0 | -100.0 | -0.21 | 12.5 | -31.25 | 0.15 | 168.18 | 140.54 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | -283.33 | 0 | 0 |
| 21Q3 (8) | 0.25 | 266.67 | -40.48 | 0.01 | 200.0 | 200.0 | -0.05 | -266.67 | 0.0 | 0.02 | -60.0 | 200.0 | 0.26 | 262.5 | -36.59 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.38 | -2.65 | 4.17 | -0.24 | -200.0 | -340.0 | -0.22 | -414.29 | -540.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.15 | -266.67 | -250.0 | -0.01 | 75.0 | 50.0 | 0.03 | 250.0 | 200.0 | 0.05 | 145.45 | -58.33 | -0.16 | -420.0 | -300.0 | 0.01 | -85.71 | -66.67 | 0 | 0 | 0 | 0.39 | -87.6 | -62.26 | -0.08 | 20.0 | -700.0 | 0.07 | 333.33 | 146.67 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -136.36 | -115.15 | 0 |
| 21Q1 (6) | 0.09 | 228.57 | 116.67 | -0.04 | 33.33 | -300.0 | -0.02 | 81.82 | 33.33 | -0.11 | -191.67 | -222.22 | 0.05 | 138.46 | 109.09 | 0.07 | 600.0 | 0 | 0 | 100.0 | 0 | 3.14 | 772.65 | 0 | -0.1 | 37.5 | 47.37 | -0.03 | 91.89 | 0.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 900.00 | 0 | 0 |
| 20Q4 (5) | -0.07 | -116.67 | -111.67 | -0.06 | -500.0 | -700.0 | -0.11 | -120.0 | -83.33 | 0.12 | 700.0 | 0 | -0.13 | -131.71 | -121.31 | 0.01 | 0.0 | -50.0 | -0.03 | 0 | 0 | 0.36 | -1.08 | -37.95 | -0.16 | -260.0 | -1500.0 | -0.37 | -840.0 | -117.65 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.42 | 320.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.05 | -66.67 | 0.0 | -0.02 | -116.67 | 0.0 | 0.41 | 412.5 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.36 | -64.73 | 0.0 | 0.1 | 1100.0 | 0.0 | 0.05 | 133.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 525.00 | 0 | 0.0 |
| 20Q2 (3) | 0.1 | 118.52 | 0.0 | -0.02 | -100.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.12 | 33.33 | 0.0 | 0.08 | 114.55 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.03 | 0 | 0.0 | -0.01 | 94.74 | 0.0 | -0.15 | -400.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.54 | -190.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.03 | 50.0 | 0.0 | 0.09 | 0 | 0.0 | -0.55 | -190.16 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.19 | -1800.0 | 0.0 | -0.03 | 82.35 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.6 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
