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) | 0.02 | -98.26 | -1.32 | 0 | 0.27 | 0 | -0.01 | 0 | -1.3 | 0 | 0.43 | 48.28 | 0 | 0 | 14.24 | 104.25 | -1.22 | 0 | -1.21 | 0 | 0.42 | -8.7 | 0.73 | 30.36 | 0.00 | 0 |
| 2022 (9) | 1.15 | -38.17 | -1.04 | 0 | -0.39 | 0 | 0.01 | 0 | 0.11 | 0 | 0.29 | -78.52 | -0.02 | 0 | 6.97 | -68.09 | 0.29 | -86.64 | 0.36 | -81.82 | 0.46 | 31.43 | 0.56 | 33.33 | 83.33 | 23.21 |
| 2021 (8) | 1.86 | -19.13 | -2.13 | 0 | 0.14 | 0 | 0 | 0 | -0.27 | 0 | 1.35 | 1127.27 | 0 | 0 | 21.84 | 650.66 | 2.17 | 193.24 | 1.98 | 186.96 | 0.35 | 0.0 | 0.42 | 90.91 | 67.64 | -62.95 |
| 2020 (7) | 2.3 | 7566.67 | -0.93 | 0 | -0.3 | 0 | -0.01 | 0 | 1.37 | 0 | 0.11 | -38.89 | 0 | 0 | 2.91 | -63.14 | 0.74 | 0 | 0.69 | 0 | 0.35 | -2.78 | 0.22 | 57.14 | 182.54 | 143.39 |
| 2019 (6) | 0.03 | -97.46 | -0.33 | 0 | 0.09 | 0 | 0 | 0 | -0.3 | 0 | 0.18 | -60.0 | 0 | 0 | 7.89 | -35.09 | -0.44 | 0 | -0.46 | 0 | 0.36 | 20.0 | 0.14 | 27.27 | 75.00 | -41.53 |
| 2018 (5) | 1.18 | 0 | -0.61 | 0 | -0.19 | 0 | -0.01 | 0 | 0.57 | 0 | 0.45 | 55.17 | 0 | 0 | 12.16 | 5.68 | 0.46 | 0 | 0.51 | 0 | 0.3 | 25.0 | 0.11 | 10.0 | 128.26 | 0 |
| 2017 (4) | -0.02 | 0 | -0.28 | 0 | 0.55 | 5400.0 | -0.01 | 0 | -0.3 | 0 | 0.29 | -27.5 | 0 | 0 | 11.51 | -28.08 | -0.42 | 0 | -0.46 | 0 | 0.24 | 0.0 | 0.1 | -33.33 | 0.00 | 0 |
| 2016 (3) | 0.07 | 0.0 | -0.44 | 0 | 0.01 | -98.33 | -0.01 | 0 | -0.37 | 0 | 0.4 | 90.48 | 0 | 0 | 16.00 | 107.24 | -0.21 | 0 | -0.24 | 0 | 0.24 | -11.11 | 0.15 | -28.57 | 46.67 | 0 |
| 2015 (2) | 0.07 | 16.67 | -0.45 | 0 | 0.6 | 13.21 | 0 | 0 | -0.38 | 0 | 0.21 | -58.82 | 0 | 0 | 7.72 | -58.52 | -0.59 | 0 | -0.58 | 0 | 0.27 | 17.39 | 0.21 | -16.0 | 0.00 | 0 |
| 2014 (1) | 0.06 | 500.0 | -0.63 | 0 | 0.53 | 0 | -0.01 | 0 | -0.57 | 0 | 0.51 | 183.33 | 0 | 0 | 18.61 | 174.03 | -0.78 | 0 | -0.85 | 0 | 0.23 | -4.17 | 0.25 | -16.67 | 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) | 0.17 | -45.16 | -34.62 | -0.58 | 44.76 | -87.1 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.41 | 44.59 | -720.0 | 0.45 | 25.0 | 150.0 | 0 | 0 | -100.0 | 50.00 | 122.22 | 108.33 | -0.35 | -183.33 | -25.0 | -0.36 | -187.8 | -50.0 | 0.13 | 18.18 | 18.18 | 0.21 | 5.0 | 23.53 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.31 | -39.22 | 358.33 | -1.05 | -1212.5 | -483.33 | 0.38 | 280.0 | 216.67 | 0 | 0 | 0 | -0.74 | -272.09 | -146.67 | 0.36 | 0 | 1700.0 | 0 | 0 | 0 | 22.50 | 0 | 766.25 | 0.42 | 740.0 | 282.61 | 0.41 | 412.5 | 286.36 | 0.11 | 10.0 | 10.0 | 0.2 | 17.65 | 17.65 | 43.06 | -70.45 | 117.94 |
| 24Q1 (18) | 0.51 | 492.31 | 2450.0 | -0.08 | -100.0 | 90.0 | 0.1 | 0.0 | 233.33 | 0 | 0 | 100.0 | 0.43 | 352.94 | 155.13 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | 111.63 | 122.73 | 0.08 | 117.39 | 134.78 | 0.1 | 0.0 | 0.0 | 0.17 | 0.0 | -5.56 | 145.71 | 0 | 264.29 |
| 23Q4 (17) | -0.13 | -150.0 | -44.44 | -0.04 | 87.1 | 55.56 | 0.1 | 233.33 | 200.0 | 0 | 0 | -100.0 | -0.17 | -240.0 | 5.56 | 0.19 | 5.56 | -75.32 | -0.01 | -200.0 | 0.0 | 26.03 | 8.45 | -77.35 | -0.43 | -53.57 | -53.57 | -0.46 | -91.67 | -76.92 | 0.1 | -9.09 | 0.0 | 0.17 | 0.0 | 30.77 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.26 | 316.67 | 420.0 | -0.31 | -72.22 | -247.62 | 0.03 | -75.0 | -40.0 | 0 | 0 | 0 | -0.05 | 83.33 | -119.23 | 0.18 | 800.0 | 200.0 | 0.01 | 0 | 200.0 | 24.00 | 824.0 | 164.0 | -0.28 | -21.74 | -12.0 | -0.24 | -9.09 | -71.43 | 0.11 | 10.0 | 10.0 | 0.17 | 0.0 | 21.43 | 650.00 | 370.83 | 1200.0 |
| 23Q2 (15) | -0.12 | -700.0 | -271.43 | -0.18 | 77.5 | 18.18 | 0.12 | 300.0 | 180.0 | 0 | 100.0 | 0 | -0.3 | 61.54 | -100.0 | 0.02 | -50.0 | -90.0 | 0 | 0 | 0 | 2.60 | -50.0 | -86.49 | -0.23 | -4.55 | -428.57 | -0.22 | 4.35 | -320.0 | 0.1 | 0.0 | -23.08 | 0.17 | -5.56 | 21.43 | -240.00 | -700.0 | -1368.57 |
| 23Q1 (14) | 0.02 | 122.22 | -98.23 | -0.8 | -788.89 | 15.79 | 0.03 | 130.0 | 115.79 | -0.01 | -200.0 | 0 | -0.78 | -333.33 | -533.33 | 0.04 | -94.81 | 100.0 | 0 | 100.0 | 0 | 5.19 | -95.48 | 362.34 | -0.22 | 21.43 | -128.57 | -0.23 | 11.54 | -134.33 | 0.1 | 0.0 | -16.67 | 0.18 | 38.46 | 38.46 | 40.00 | 0 | -67.43 |
| 22Q4 (13) | -0.09 | -280.0 | -116.07 | -0.09 | -142.86 | -12.5 | -0.1 | -300.0 | -200.0 | 0.01 | 0 | 0 | -0.18 | -169.23 | -137.5 | 0.77 | 1183.33 | 3750.0 | -0.01 | 0.0 | 0 | 114.93 | 1164.18 | 7772.39 | -0.28 | -12.0 | -207.69 | -0.26 | -85.71 | -236.84 | 0.1 | 0.0 | -9.09 | 0.13 | -7.14 | 18.18 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.05 | -28.57 | -54.55 | 0.21 | 195.45 | 125.0 | 0.05 | 133.33 | 0 | 0 | 0 | 0 | 0.26 | 273.33 | 135.62 | 0.06 | -70.0 | -91.43 | -0.01 | 0 | 0 | 9.09 | -52.73 | -88.31 | -0.25 | -457.14 | -525.0 | -0.14 | -240.0 | -75.0 | 0.1 | -23.08 | 11.11 | 0.14 | 0.0 | 27.27 | 50.00 | 164.29 | -45.45 |
| 22Q2 (11) | 0.07 | -93.81 | 123.33 | -0.22 | 76.84 | 35.29 | -0.15 | 21.05 | 0 | 0 | 0 | 0 | -0.15 | -183.33 | 76.56 | 0.2 | 900.0 | 0 | 0 | 0 | 0 | 19.23 | 1611.54 | 0 | 0.07 | -90.91 | -93.0 | 0.1 | -85.07 | -89.36 | 0.13 | 8.33 | 62.5 | 0.14 | 7.69 | 27.27 | 18.92 | -84.6 | 171.26 |
| 22Q1 (10) | 1.13 | 101.79 | -24.67 | -0.95 | -1087.5 | -9.2 | -0.19 | -290.0 | -480.0 | 0 | 0 | 0 | 0.18 | -62.5 | -71.43 | 0.02 | 0.0 | -96.88 | 0 | 0 | 0 | 1.12 | -23.03 | -96.73 | 0.77 | 196.15 | -18.95 | 0.67 | 252.63 | -27.96 | 0.12 | 9.09 | 71.43 | 0.13 | 18.18 | 62.5 | 122.83 | -10.07 | -11.57 |
| 21Q4 (9) | 0.56 | 409.09 | -60.56 | -0.08 | 90.48 | 87.88 | 0.1 | 0 | 119.61 | 0 | 0 | 0 | 0.48 | 165.75 | -36.84 | 0.02 | -97.14 | 0.0 | 0 | 0 | 0 | 1.46 | -98.12 | 7.3 | 0.26 | 750.0 | -61.76 | 0.19 | 337.5 | -72.06 | 0.11 | 22.22 | 57.14 | 0.11 | 0.0 | 37.5 | 136.59 | 49.0 | -20.16 |
| 21Q3 (8) | 0.11 | 136.67 | -84.06 | -0.84 | -147.06 | -833.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.73 | -14.06 | -221.67 | 0.7 | 0 | 2233.33 | 0 | 0 | 0 | 77.78 | 0 | 2311.11 | -0.04 | -104.0 | -121.05 | -0.08 | -108.51 | -147.06 | 0.09 | 12.5 | 0.0 | 0.11 | 0.0 | 120.0 | 91.67 | 445.28 | -58.82 |
| 21Q2 (7) | -0.3 | -120.0 | -850.0 | -0.34 | 60.92 | -142.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.64 | -201.59 | -540.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.0 | 5.26 | 766.67 | 0.94 | 1.08 | 652.94 | 0.08 | 14.29 | -11.11 | 0.11 | 37.5 | 120.0 | -26.55 | -119.12 | 0 |
| 21Q1 (6) | 1.5 | 5.63 | 971.43 | -0.87 | -31.82 | -2075.0 | 0.05 | 109.8 | 266.67 | 0 | 0 | 0 | 0.63 | -17.11 | 530.0 | 0.64 | 3100.0 | 3100.0 | 0 | 0 | 0 | 34.41 | 2429.03 | 1190.32 | 0.95 | 39.71 | 9400.0 | 0.93 | 36.76 | 9200.0 | 0.07 | 0.0 | -22.22 | 0.08 | 0.0 | 60.0 | 138.89 | -18.82 | 48.81 |
| 20Q4 (5) | 1.42 | 105.8 | 1928.57 | -0.66 | -633.33 | -500.0 | -0.51 | -828.57 | -828.57 | 0 | 0 | 0 | 0.76 | 26.67 | 2000.0 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | 1.36 | -57.82 | -80.14 | 0.68 | 257.89 | 3300.0 | 0.68 | 300.0 | 0 | 0.07 | -22.22 | -22.22 | 0.08 | 60.0 | 100.0 | 171.08 | -23.14 | 217.73 |
| 20Q3 (4) | 0.69 | 1625.0 | 0.0 | -0.09 | 35.71 | 0.0 | 0.07 | -58.82 | 0.0 | 0 | 0 | 0.0 | 0.6 | 700.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 3.23 | -50.0 | 0.0 | 0.19 | 226.67 | 0.0 | 0.17 | 200.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 222.58 | 0 | 0.0 |
| 20Q2 (3) | 0.04 | -71.43 | 0.0 | -0.14 | -250.0 | 0.0 | 0.17 | 666.67 | 0.0 | 0 | 0 | 0.0 | -0.1 | -200.0 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 6.45 | 141.94 | 0.0 | -0.15 | -1600.0 | 0.0 | -0.17 | -1800.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.14 | 100.0 | 0.0 | -0.04 | 63.64 | 0.0 | -0.03 | -142.86 | 0.0 | 0 | 0 | 0.0 | 0.1 | 350.0 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 2.67 | -61.07 | 0.0 | 0.01 | -50.0 | 0.0 | 0.01 | 0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 93.33 | 73.33 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 53.85 | 0.0 | 0.0 |
