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) | 2.45 | -56.64 | 0.07 | 250.0 | -4.19 | 0 | 0 | 0 | 2.52 | -55.56 | 0.01 | 0.0 | 0 | 0 | 0.04 | 18.26 | 1.0 | -23.66 | 1.01 | -51.67 | 0.13 | 0.0 | 0 | 0 | 214.91 | -15.56 |
| 2022 (9) | 5.65 | 0 | 0.02 | -50.0 | -2.34 | 0 | 0 | 0 | 5.67 | 0 | 0.01 | -50.0 | 0 | 0 | 0.03 | -42.65 | 1.31 | -22.94 | 2.09 | 46.15 | 0.13 | 62.5 | 0 | 0 | 254.50 | 0 |
| 2021 (8) | -3.01 | 0 | 0.04 | -69.23 | 1.86 | 0 | 0 | 0 | -2.97 | 0 | 0.02 | 100.0 | 0 | 0 | 0.05 | 71.35 | 1.7 | 28.79 | 1.43 | 37.5 | 0.08 | 33.33 | 0 | 0 | -199.34 | 0 |
| 2020 (7) | 0.8 | -72.88 | 0.13 | 160.0 | -0.78 | 0 | 0 | 0 | 0.93 | -69.0 | 0.01 | 0.0 | 0 | 0 | 0.03 | 21.93 | 1.32 | -29.79 | 1.04 | -26.76 | 0.06 | 100.0 | 0 | 0 | 72.73 | -64.25 |
| 2019 (6) | 2.95 | 0 | 0.05 | 0 | -0.09 | 0 | 0.01 | 0 | 3.0 | 0 | 0.01 | 0.0 | 0 | 0 | 0.03 | -9.96 | 1.88 | 6.21 | 1.42 | -13.94 | 0.03 | 50.0 | 0 | 0 | 203.45 | 0 |
| 2018 (5) | -1.73 | 0 | 0 | 0 | 2.67 | 0 | -0.02 | 0 | -1.73 | 0 | 0.01 | -66.67 | -0.01 | 0 | 0.03 | -78.93 | 1.77 | 58.04 | 1.65 | 129.17 | 0.02 | 0.0 | 0.01 | 0.0 | -102.98 | 0 |
| 2017 (4) | 0.38 | 100.0 | 0.1 | -23.08 | -0.1 | 0 | 0.01 | 0 | 0.48 | 50.0 | 0.03 | 0 | 0 | 0 | 0.14 | 0 | 1.12 | 166.67 | 0.72 | 227.27 | 0.02 | 0.0 | 0.01 | 0.0 | 50.67 | -33.33 |
| 2016 (3) | 0.19 | 0 | 0.13 | 160.0 | -0.3 | 0 | 0 | 0 | 0.32 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.42 | -4.55 | 0.22 | -62.71 | 0.02 | -33.33 | 0.01 | 0.0 | 76.00 | 0 |
| 2015 (2) | -0.17 | 0 | 0.05 | -80.77 | 1.26 | 0 | -0.07 | 0 | -0.12 | 0 | 0.02 | 100.0 | 0 | 0 | 0.10 | 81.78 | 0.44 | 37.5 | 0.59 | 1.72 | 0.03 | -40.0 | 0.01 | 0.0 | -26.98 | 0 |
| 2014 (1) | -1.49 | 0 | 0.26 | 2500.0 | -0.12 | 0 | -0.26 | 0 | -1.23 | 0 | 0.01 | -83.33 | 0 | 0 | 0.06 | -86.59 | 0.32 | 88.24 | 0.58 | 75.76 | 0.05 | 25.0 | 0.01 | 0 | -232.81 | 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) | 0.35 | -18.6 | 284.21 | 0.11 | 0 | 37.5 | -0.82 | -1266.67 | 16.33 | 0 | 100.0 | 0 | 0.46 | 6.98 | 518.18 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.15 | 0 | 0 | 0.13 | -18.75 | -61.76 | 0.09 | -59.09 | -86.15 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 291.67 | 69.57 | 1159.21 |
| 24Q2 (19) | 0.43 | 1533.33 | -42.67 | 0 | 0 | 100.0 | -0.06 | 80.0 | 97.58 | -0.01 | 0 | 0 | 0.43 | 1533.33 | -40.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 0.0 | -55.56 | 0.22 | -45.0 | -43.59 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 172.00 | 2565.33 | -3.68 |
| 24Q1 (18) | -0.03 | -200.0 | -101.62 | 0 | -100.0 | 0 | -0.3 | -150.0 | 51.61 | 0 | 0 | 0 | -0.03 | -160.0 | -101.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 77.78 | -20.0 | 0.4 | 335.29 | 185.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -6.98 | 0 | -100.64 |
| 23Q4 (17) | 0.03 | 115.79 | -95.38 | 0.02 | -75.0 | 100.0 | -0.12 | 87.76 | 88.35 | 0 | 0 | 0 | 0.05 | 145.45 | -92.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | -73.53 | 50.0 | -0.17 | -126.15 | 5.56 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.19 | -125.33 | -108.68 | 0.08 | 366.67 | 100.0 | -0.98 | 60.48 | -600.0 | 0 | 0 | 0 | -0.11 | -115.28 | -104.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.34 | -5.56 | 13.33 | 0.65 | 66.67 | -32.29 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | -27.54 | -115.42 | -112.45 |
| 23Q2 (15) | 0.75 | -59.46 | -39.52 | -0.03 | 0 | -50.0 | -2.48 | -300.0 | -123.42 | 0 | 0 | 0 | 0.72 | -61.08 | -40.98 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.36 | 80.0 | -46.27 | 0.39 | 178.57 | -50.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 178.57 | -83.59 | 16.65 |
| 23Q1 (14) | 1.85 | 184.62 | 17.09 | 0 | -100.0 | 100.0 | -0.62 | 39.81 | -1140.0 | 0 | 0 | 100.0 | 1.85 | 180.3 | 18.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.2 | 233.33 | -28.57 | 0.14 | 177.78 | -73.58 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1088.24 | 0 | 285.7 |
| 22Q4 (13) | 0.65 | -70.32 | 178.31 | 0.01 | -75.0 | 0 | -1.03 | -635.71 | -138.72 | 0 | 0 | -100.0 | 0.66 | -70.4 | 179.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | -80.0 | -83.78 | -0.18 | -118.75 | -158.06 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 2.19 | 76.61 | 351.72 | 0.04 | 300.0 | -20.0 | -0.14 | 87.39 | 81.08 | 0 | 0 | 0 | 2.23 | 82.79 | 371.95 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.3 | -55.22 | -37.5 | 0.96 | 23.08 | 88.24 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 221.21 | 44.5 | 234.76 |
| 22Q2 (11) | 1.24 | -21.52 | 255.0 | -0.02 | 0.0 | -300.0 | -1.11 | -2120.0 | -3600.0 | 0 | 100.0 | 0 | 1.22 | -21.79 | 254.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.67 | 139.29 | 55.81 | 0.78 | 47.17 | 239.13 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 153.09 | -45.74 | 147.84 |
| 22Q1 (10) | 1.58 | 290.36 | 409.8 | -0.02 | 0 | -100.0 | -0.05 | -101.88 | -66.67 | -0.01 | -200.0 | 0 | 1.56 | 287.95 | 400.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.28 | -24.32 | -33.33 | 0.53 | 70.97 | 39.47 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 282.14 | 215.58 | 321.29 |
| 21Q4 (9) | -0.83 | 4.6 | -130.56 | 0 | -100.0 | -100.0 | 2.66 | 459.46 | 931.25 | 0.01 | 0 | 0 | -0.83 | -1.22 | -144.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.37 | -22.92 | -15.91 | 0.31 | -39.22 | 3.33 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | -244.12 | -48.72 | -116.99 |
| 21Q3 (8) | -0.87 | -8.75 | -255.36 | 0.05 | 400.0 | -61.54 | -0.74 | -2366.67 | 16.85 | 0 | 0 | 0 | -0.82 | -3.8 | -218.84 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.48 | 11.63 | 41.18 | 0.51 | 121.74 | 34.21 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -164.15 | 48.7 | -217.25 |
| 21Q2 (7) | -0.8 | -56.86 | -281.82 | 0.01 | 200.0 | 0.0 | -0.03 | 0.0 | 25.0 | 0 | 0 | 0 | -0.79 | -51.92 | -275.56 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.43 | 2.38 | 22.86 | 0.23 | -39.47 | 35.29 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -320.00 | -150.98 | -238.18 |
| 21Q1 (6) | -0.51 | -41.67 | -418.75 | -0.01 | -150.0 | 66.67 | -0.03 | 90.62 | -106.38 | 0 | 0 | 0 | -0.52 | -52.94 | -500.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0 | 0 | 0.42 | -4.55 | 121.05 | 0.38 | 26.67 | 100.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -127.50 | -13.33 | -259.38 |
| 20Q4 (5) | -0.36 | -164.29 | -127.27 | 0.02 | -84.62 | 100.0 | -0.32 | 64.04 | -966.67 | 0 | 0 | 0 | -0.34 | -149.28 | -125.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.44 | 29.41 | 29.41 | 0.3 | -21.05 | 275.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -112.50 | -180.36 | -107.67 |
| 20Q3 (4) | 0.56 | 27.27 | 0.0 | 0.13 | 1200.0 | 0.0 | -0.89 | -2125.0 | 0.0 | 0 | 0 | 0.0 | 0.69 | 53.33 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.34 | -2.86 | 0.0 | 0.38 | 123.53 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 140.00 | -39.55 | 0.0 |
| 20Q2 (3) | 0.44 | 175.0 | 0.0 | 0.01 | 133.33 | 0.0 | -0.04 | -108.51 | 0.0 | 0 | 0 | 0.0 | 0.45 | 246.15 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.13 | 0 | 0.0 | 0.35 | 84.21 | 0.0 | 0.17 | -10.53 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 231.58 | 189.47 | 0.0 |
| 20Q1 (2) | 0.16 | -87.88 | 0.0 | -0.03 | -400.0 | 0.0 | 0.47 | 1666.67 | 0.0 | 0 | 0 | 0.0 | 0.13 | -90.23 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.19 | -44.12 | 0.0 | 0.19 | 137.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 80.00 | -94.55 | 0.0 |
| 19Q4 (1) | 1.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1466.67 | 0.0 | 0.0 |
