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) | 1.18 | 53.25 | -0.46 | 0 | -1.0 | 0 | 0.13 | -68.29 | 0.72 | 5.88 | 0.01 | -97.06 | 0 | 0 | 0.13 | -96.61 | 0.43 | 0 | 0.28 | 0 | 0.17 | -10.53 | 0 | 0 | 262.22 | 0 |
| 2022 (9) | 0.77 | 0 | -0.09 | 0 | -0.35 | 0 | 0.41 | 156.25 | 0.68 | 0 | 0.34 | 100.0 | 0 | 0 | 3.96 | 124.94 | -0.44 | 0 | -0.2 | 0 | 0.19 | 5.56 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.9 | 0 | -0.1 | 0 | 0.38 | 0 | 0.16 | 0 | -1.0 | 0 | 0.17 | 750.0 | 0 | 0 | 1.76 | 737.67 | 0.1 | -81.82 | -0.01 | 0 | 0.18 | -5.26 | 0 | 0 | -529.41 | 0 |
| 2020 (7) | 0.2 | -77.27 | 0.63 | 0 | -0.24 | 0 | -0.01 | 0 | 0.83 | 0 | 0.02 | -33.33 | 0 | 0 | 0.21 | -40.41 | 0.55 | 587.5 | 0.28 | 300.0 | 0.19 | -5.0 | 0 | 0 | 42.55 | -86.94 |
| 2019 (6) | 0.88 | -37.59 | -0.92 | 0 | -1.76 | 0 | -0.14 | 0 | -0.04 | 0 | 0.03 | -57.14 | 0 | 0 | 0.35 | -37.38 | 0.08 | -91.01 | 0.07 | -90.79 | 0.2 | 100.0 | 0 | 0 | 325.93 | 101.1 |
| 2018 (5) | 1.41 | 302.86 | 0.06 | -81.82 | -0.51 | 0 | 0.04 | 0 | 1.47 | 116.18 | 0.07 | -53.33 | 0 | 0 | 0.56 | -57.69 | 0.89 | 64.81 | 0.76 | 245.45 | 0.1 | -9.09 | 0.01 | 0.0 | 162.07 | 57.44 |
| 2017 (4) | 0.35 | -75.35 | 0.33 | 0 | 0.32 | 39.13 | -0.12 | 0 | 0.68 | 6.25 | 0.15 | 200.0 | 0 | 0 | 1.33 | 265.81 | 0.54 | -34.94 | 0.22 | -56.86 | 0.11 | -8.33 | 0.01 | 0.0 | 102.94 | -53.6 |
| 2016 (3) | 1.42 | 67.06 | -0.78 | 0 | 0.23 | 0 | 0.15 | 0 | 0.64 | -39.62 | 0.05 | 150.0 | 0 | 0 | 0.36 | 172.21 | 0.83 | 25.76 | 0.51 | -13.56 | 0.12 | -25.0 | 0.01 | 0.0 | 221.88 | 98.38 |
| 2015 (2) | 0.85 | 0 | 0.21 | 0 | -0.4 | 0 | -0.12 | 0 | 1.06 | 0 | 0.02 | -60.0 | 0 | 0 | 0.13 | -67.6 | 0.66 | 73.68 | 0.59 | 55.26 | 0.16 | -11.11 | 0.01 | 0.0 | 111.84 | 0 |
| 2014 (1) | -0.03 | 0 | -0.25 | 0 | -0.27 | 0 | 0.18 | 125.0 | -0.28 | 0 | 0.05 | -77.27 | 0 | 0 | 0.41 | -77.78 | 0.38 | 111.11 | 0.38 | 171.43 | 0.18 | 0.0 | 0.01 | 0.0 | -5.26 | 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 | 1266.67 | -16.67 | 0.02 | -97.26 | 200.0 | -0.45 | -1025.0 | -15.38 | 0.01 | -94.74 | -95.45 | 0.37 | -47.14 | -7.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | -53.33 | 0.0 | 0.05 | -58.33 | -54.55 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 388.89 | 2174.07 | 38.89 |
| 24Q2 (19) | -0.03 | -200.0 | -103.57 | 0.73 | 2533.33 | 217.74 | -0.04 | 0.0 | 69.23 | 0.19 | 1800.0 | 733.33 | 0.7 | 0 | 218.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.15 | 275.0 | -37.5 | 0.12 | -7.69 | -40.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -18.75 | -206.25 | -105.36 |
| 24Q1 (18) | 0.03 | 114.29 | -76.92 | -0.03 | -150.0 | -125.0 | -0.04 | 90.7 | 20.0 | 0.01 | 114.29 | -50.0 | 0 | 100.0 | -100.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.55 | 0 | 0 | 0.04 | -77.78 | 166.67 | 0.13 | 225.0 | 285.71 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 17.65 | 106.72 | 0 |
| 23Q4 (17) | -0.21 | -150.0 | -144.68 | 0.06 | 400.0 | -50.0 | -0.43 | -10.26 | 0.0 | -0.07 | -131.82 | -133.33 | -0.15 | -137.5 | -125.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 157.14 | 28.57 | 0.04 | -63.64 | 300.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -262.50 | -193.75 | -133.51 |
| 23Q3 (16) | 0.42 | -50.0 | 223.08 | -0.02 | 96.77 | -125.0 | -0.39 | -200.0 | -875.0 | 0.22 | 833.33 | 340.0 | 0.4 | 81.82 | 90.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | -70.83 | 122.58 | 0.11 | -45.0 | 237.5 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 280.00 | -20.0 | 0 |
| 23Q2 (15) | 0.84 | 546.15 | 200.0 | -0.62 | -616.67 | -313.33 | -0.13 | -160.0 | -225.0 | -0.03 | -250.0 | 0 | 0.22 | -12.0 | 69.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.24 | 500.0 | 284.62 | 0.2 | 385.71 | 600.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 350.00 | 0 | -87.5 |
| 23Q1 (14) | 0.13 | -72.34 | 218.18 | 0.12 | 0.0 | 185.71 | -0.05 | 88.37 | -129.41 | 0.02 | 166.67 | 0.0 | 0.25 | -57.63 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | -142.86 | 57.14 | -0.07 | -800.0 | 22.22 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.47 | 261.54 | 214.63 | 0.12 | 50.0 | 192.31 | -0.43 | -975.0 | -1533.33 | -0.03 | -160.0 | -400.0 | 0.59 | 180.95 | 209.26 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.14 | 145.16 | 450.0 | 0.01 | 112.5 | 120.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 783.33 | 0 | 0 |
| 22Q3 (12) | 0.13 | -53.57 | 148.15 | 0.08 | 153.33 | -95.21 | -0.04 | 0.0 | -112.9 | 0.05 | 0 | -50.0 | 0.21 | 61.54 | -85.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.31 | -138.46 | -616.67 | -0.08 | -100.0 | -260.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (11) | 0.28 | 354.55 | 7.69 | -0.15 | -7.14 | -475.0 | -0.04 | -123.53 | -33.33 | 0 | -100.0 | 100.0 | 0.13 | 152.0 | -56.67 | 0.34 | 0 | 0 | 0 | 0 | 0 | 14.85 | 0 | 0 | -0.13 | 7.14 | -218.18 | -0.04 | 55.56 | -233.33 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 2800.00 | 0 | 653.85 |
| 22Q1 (10) | -0.11 | 73.17 | 76.6 | -0.14 | -7.69 | 91.72 | 0.17 | 466.67 | 142.86 | 0.02 | 100.0 | -75.0 | -0.25 | 53.7 | 88.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.14 | -250.0 | -366.67 | -0.09 | -80.0 | -125.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.41 | -51.85 | -510.0 | -0.13 | -107.78 | -122.03 | 0.03 | -90.32 | -50.0 | 0.01 | -90.0 | 0 | -0.54 | -138.57 | -178.26 | 0.14 | 1300.0 | 0 | 0 | 0 | 0 | 5.62 | 1429.32 | 0 | -0.04 | -166.67 | -123.53 | -0.05 | -200.0 | -171.43 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -0.27 | -203.85 | -179.41 | 1.67 | 4075.0 | 1292.86 | 0.31 | 1133.33 | 173.81 | 0.1 | 433.33 | 433.33 | 1.4 | 366.67 | 600.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.37 | 0 | 33.09 | 0.06 | -45.45 | -86.05 | 0.05 | 66.67 | -80.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -300.00 | -180.77 | -364.71 |
| 21Q2 (7) | 0.26 | 155.32 | 750.0 | 0.04 | 102.37 | -86.67 | -0.03 | -142.86 | -120.0 | -0.03 | -137.5 | -400.0 | 0.3 | 113.89 | 15.38 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.11 | 466.67 | 37.5 | 0.03 | 175.0 | -50.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 371.43 | 0 | 1121.43 |
| 21Q1 (6) | -0.47 | -570.0 | -135.0 | -1.69 | -386.44 | -1200.0 | 0.07 | 16.67 | 333.33 | 0.08 | 0 | 0 | -2.16 | -413.04 | -554.55 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.58 | 0 | -32.75 | -0.03 | -117.65 | 76.92 | -0.04 | -157.14 | 60.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.1 | -70.59 | -28.57 | 0.59 | 521.43 | 165.56 | 0.06 | 114.29 | 250.0 | 0 | 100.0 | 100.0 | 0.69 | 245.0 | 190.79 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.17 | -60.47 | 70.0 | 0.07 | -72.0 | 250.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 83.33 | -26.47 | -58.33 |
| 20Q3 (4) | 0.34 | 950.0 | 0.0 | -0.14 | -146.67 | 0.0 | -0.42 | -380.0 | 0.0 | -0.03 | -400.0 | 0.0 | 0.2 | -23.08 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.28 | 0 | 0.0 | 0.43 | 437.5 | 0.0 | 0.25 | 316.67 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 113.33 | 411.67 | 0.0 |
| 20Q2 (3) | -0.04 | 80.0 | 0.0 | 0.3 | 330.77 | 0.0 | 0.15 | 600.0 | 0.0 | 0.01 | 0 | 0.0 | 0.26 | 178.79 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.08 | 161.54 | 0.0 | 0.06 | 160.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -36.36 | 0 | 0.0 |
| 20Q1 (2) | -0.2 | -242.86 | 0.0 | -0.13 | 85.56 | 0.0 | -0.03 | 25.0 | 0.0 | 0 | 100.0 | 0.0 | -0.33 | 56.58 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.87 | -15.22 | 0.0 | -0.13 | -230.0 | 0.0 | -0.1 | -600.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.14 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.76 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 200.00 | 0.0 | 0.0 |
