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) | 0.52 | -52.29 | -0.01 | 0 | -0.84 | 0 | -0.01 | 0 | 0.51 | -52.34 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.15 | -76.56 | 0.51 | -26.09 | 0.1 | 0.0 | 0.03 | -25.0 | 81.25 | -38.13 |
| 2022 (9) | 1.09 | 43.42 | -0.02 | 0 | -0.69 | 0 | 0.01 | 0 | 1.07 | 55.07 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.64 | 12.28 | 0.69 | -1.43 | 0.1 | 25.0 | 0.04 | 0.0 | 131.33 | 41.69 |
| 2021 (8) | 0.76 | 94.87 | -0.07 | 0 | -0.67 | 0 | 0 | 0 | 0.69 | 165.38 | 0.02 | -81.82 | -0.04 | 0 | 0.71 | -84.97 | 0.57 | 185.0 | 0.7 | 112.12 | 0.08 | 0.0 | 0.04 | 33.33 | 92.68 | 4.57 |
| 2020 (7) | 0.39 | -37.1 | -0.13 | 0 | -0.94 | 0 | 0.01 | -85.71 | 0.26 | 188.89 | 0.11 | -73.81 | -0.03 | 0 | 4.70 | -72.8 | 0.2 | 100.0 | 0.33 | -19.51 | 0.08 | -11.11 | 0.03 | -25.0 | 88.64 | -22.8 |
| 2019 (6) | 0.62 | 10.71 | -0.53 | 0 | -0.79 | 0 | 0.07 | -36.36 | 0.09 | -80.43 | 0.42 | 0 | -0.1 | 0 | 17.28 | 0 | 0.1 | 0.0 | 0.41 | 7.89 | 0.09 | 28.57 | 0.04 | 33.33 | 114.81 | -1.59 |
| 2018 (5) | 0.56 | 24.44 | -0.1 | 0 | -0.93 | 0 | 0.11 | 175.0 | 0.46 | -8.0 | 0 | 0 | -0.09 | 0 | -0.00 | 0 | 0.1 | -81.13 | 0.38 | -26.92 | 0.07 | 0.0 | 0.03 | -25.0 | 116.67 | 63.33 |
| 2017 (4) | 0.45 | -46.43 | 0.05 | -85.71 | -0.78 | 0 | 0.04 | 0 | 0.5 | -57.98 | 0.01 | -66.67 | -0.05 | 0 | 0.33 | -66.02 | 0.53 | -8.62 | 0.52 | -26.76 | 0.07 | 0.0 | 0.04 | 0.0 | 71.43 | -30.27 |
| 2016 (3) | 0.84 | -9.68 | 0.35 | 0 | -0.97 | 0 | 0 | 0 | 1.19 | 63.01 | 0.03 | 0 | -0.01 | 0 | 0.96 | 0 | 0.58 | 3.57 | 0.71 | -15.48 | 0.07 | 0.0 | 0.04 | -33.33 | 102.44 | 6.85 |
| 2015 (2) | 0.93 | -13.08 | -0.2 | 0 | -0.95 | 0 | 0.02 | 0 | 0.73 | -3.95 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.56 | -12.5 | 0.84 | 1.2 | 0.07 | -30.0 | 0.06 | 20.0 | 95.88 | -12.19 |
| 2014 (1) | 1.07 | 3.88 | -0.31 | 0 | -0.88 | 0 | 0 | 0 | 0.76 | -26.92 | 0 | 0 | -0.08 | 0 | 0.00 | 0 | 0.64 | 1.59 | 0.83 | 15.28 | 0.1 | 0.0 | 0.05 | 0.0 | 109.18 | -7.78 |
| 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) | -0.04 | -150.0 | -500.0 | 0 | 0 | 0 | -0.51 | 0 | 38.55 | -0.01 | 0.0 | 0 | -0.04 | -150.0 | -500.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 57.14 | 40.0 | 0.01 | -66.67 | -90.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | -133.33 | -183.33 | -1833.33 |
| 24Q2 (19) | 0.08 | 0 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0.08 | 0 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 22.22 | -177.78 | 0.03 | 50.0 | -85.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 160.00 | 0 | 84.0 |
| 24Q1 (18) | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -550.0 | -200.0 | 0.02 | -66.67 | -86.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.08 | 700.0 | -76.47 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.01 | 0 | -200.0 | 0.08 | 700.0 | -76.47 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 140.0 | -77.78 | 0.06 | -40.0 | -50.0 | 0.02 | 0.0 | -33.33 | 0 | -100.0 | -100.0 | 100.00 | 1200.0 | -52.94 |
| 23Q3 (16) | 0.01 | -95.0 | -94.74 | 0 | 0 | 0 | -0.83 | 0 | -22.06 | 0 | 0 | 0 | 0.01 | -95.0 | -94.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -155.56 | -131.25 | 0.1 | -50.0 | -47.37 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 7.69 | -91.15 | -91.09 |
| 23Q2 (15) | 0.2 | -13.04 | -28.57 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.2 | -13.04 | -25.93 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.09 | 0.0 | -55.0 | 0.2 | 33.33 | 11.11 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 86.96 | -31.95 | -34.78 |
| 23Q1 (14) | 0.23 | -32.35 | -17.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.23 | -32.35 | -17.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | 0.0 | -52.63 | 0.15 | 25.0 | -25.0 | 0.02 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 127.78 | -39.87 | 4.96 |
| 22Q4 (13) | 0.34 | 78.95 | 70.0 | 0 | 0 | 100.0 | 0 | 100.0 | 0 | 0.01 | 0 | 0 | 0.34 | 78.95 | 126.67 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.09 | -43.75 | -18.18 | 0.12 | -36.84 | -33.33 | 0.03 | 50.0 | 50.0 | 0.01 | 0.0 | 0.0 | 212.50 | 146.05 | 123.13 |
| 22Q3 (12) | 0.19 | -32.14 | 58.33 | 0 | 100.0 | -100.0 | -0.68 | 0 | -3.03 | 0 | -100.0 | -100.0 | 0.19 | -29.63 | -72.46 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.16 | -20.0 | -20.0 | 0.19 | 5.56 | -9.52 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 86.36 | -35.23 | 72.73 |
| 22Q2 (11) | 0.28 | 0.0 | 64.71 | -0.01 | 0 | -103.23 | 0 | 0 | 0 | 0.01 | 0 | 200.0 | 0.27 | -3.57 | -43.75 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.2 | 5.26 | 42.86 | 0.18 | -10.0 | 28.57 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 133.33 | 9.52 | 33.33 |
| 22Q1 (10) | 0.28 | 40.0 | 7.69 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.28 | 86.67 | 143.08 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.00 | 0 | 0 | 0.19 | 72.73 | 58.33 | 0.2 | 11.11 | 17.65 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 121.74 | 27.83 | -6.35 |
| 21Q4 (9) | 0.2 | 66.67 | -16.67 | -0.05 | -108.77 | 16.67 | 0 | 100.0 | 0 | 0 | -100.0 | 0 | 0.15 | -78.26 | -16.67 | 0 | -100.0 | -100.0 | -0.05 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.11 | -45.0 | 120.0 | 0.18 | -14.29 | 125.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 95.24 | 90.48 | -56.35 |
| 21Q3 (8) | 0.12 | -29.41 | -14.29 | 0.57 | 83.87 | 1240.0 | -0.66 | 0 | 5.71 | 0.01 | 200.0 | 200.0 | 0.69 | 43.75 | 666.67 | 0.02 | 0 | -60.0 | 0 | 0 | 0 | 2.60 | 0 | -70.39 | 0.2 | 42.86 | 300.0 | 0.21 | 50.0 | 250.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 50.00 | -50.0 | -67.86 |
| 21Q2 (7) | 0.17 | -34.62 | -54.05 | 0.31 | 134.07 | 1650.0 | 0 | 0 | 100.0 | -0.01 | -200.0 | -133.33 | 0.48 | 173.85 | 37.14 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.00 | 0 | 0 | 0.14 | 16.67 | 100.0 | 0.14 | -17.65 | -26.32 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | -23.08 | -40.54 |
| 21Q1 (6) | 0.26 | 8.33 | 172.22 | -0.91 | -1416.67 | 0 | 0 | 0 | 100.0 | 0.01 | 0 | 200.0 | -0.65 | -461.11 | -80.56 | 0 | -100.0 | 0 | 0.01 | 0 | 200.0 | -0.00 | -100.0 | 0 | 0.12 | 140.0 | 300.0 | 0.17 | 112.5 | 0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 130.00 | -40.42 | 110.83 |
| 20Q4 (5) | 0.24 | 71.43 | 500.0 | -0.06 | -20.0 | 0 | 0 | 100.0 | -100.0 | 0 | 100.0 | 0 | 0.18 | 100.0 | 400.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 7.94 | -9.52 | 0 | 0.05 | 0.0 | -37.5 | 0.08 | 33.33 | -50.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 218.18 | 40.26 | 790.91 |
| 20Q3 (4) | 0.14 | -62.16 | 0.0 | -0.05 | -150.0 | 0.0 | -0.7 | -3400.0 | 0.0 | -0.01 | -133.33 | 0.0 | 0.09 | -74.29 | 0.0 | 0.05 | 0 | 0.0 | 0 | 100.0 | 0.0 | 8.77 | 0 | 0.0 | 0.05 | -28.57 | 0.0 | 0.06 | -68.42 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 155.56 | -7.51 | 0.0 |
| 20Q2 (3) | 0.37 | 202.78 | 0.0 | -0.02 | 0 | 0.0 | -0.02 | 90.48 | 0.0 | 0.03 | 400.0 | 0.0 | 0.35 | 197.22 | 0.0 | 0 | 0 | 0.0 | -0.02 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.07 | 133.33 | 0.0 | 0.19 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 168.18 | 114.02 | 0.0 |
| 20Q1 (2) | -0.36 | -500.0 | 0.0 | 0 | 0 | 0.0 | -0.21 | -2200.0 | 0.0 | -0.01 | 0 | 0.0 | -0.36 | -500.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | -62.5 | 0.0 | 0 | -100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1200.00 | -3700.0 | 0.0 |
| 19Q4 (1) | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -31.58 | 0.0 | 0.0 |
