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) | 0.38 | -38.71 | 0.57 | 119.23 | 0 | 0 | 0.04 | 0 | 0.95 | 7.95 | 0.14 | -58.82 | 0 | 0 | 2.77 | -50.59 | -0.39 | 0 | 0.18 | 0 | 0.35 | -18.6 | 0 | 0 | 71.70 | -78.03 |
| 2022 (9) | 0.62 | 129.63 | 0.26 | -91.0 | 0 | 0 | -0.45 | 0 | 0.88 | -72.15 | 0.34 | -33.33 | 0 | 0 | 5.61 | -5.61 | -0.74 | 0 | -0.24 | 0 | 0.43 | -30.65 | 0 | 0 | 326.32 | 1628.27 |
| 2021 (8) | 0.27 | 0 | 2.89 | 0 | -0.47 | 0 | 0.3 | 0 | 3.16 | 0 | 0.51 | 325.0 | 0.07 | 0 | 5.94 | 215.53 | -0.1 | 0 | 0.81 | 0 | 0.62 | -36.73 | 0 | 0 | 18.88 | 0 |
| 2020 (7) | -0.32 | 0 | -0.06 | 0 | -0.24 | 0 | -0.12 | 0 | -0.38 | 0 | 0.12 | -76.0 | 0 | 0 | 1.88 | -79.09 | -0.54 | 0 | -0.53 | 0 | 0.98 | -27.41 | 0 | 0 | -71.11 | 0 |
| 2019 (6) | 0.49 | -66.21 | -0.34 | 0 | -0.33 | 0 | -0.02 | 0 | 0.15 | -90.57 | 0.5 | 316.67 | 0 | 0 | 9.01 | 419.52 | -1.2 | 0 | -1.2 | 0 | 1.35 | -8.78 | 0 | 0 | 326.67 | 186.11 |
| 2018 (5) | 1.45 | 90.79 | 0.14 | -92.39 | -1.0 | 0 | -0.11 | 0 | 1.59 | -38.85 | 0.12 | 71.43 | 0 | 0 | 1.73 | 92.49 | -0.44 | 0 | -0.22 | 0 | 1.48 | -6.33 | 0.01 | -50.0 | 114.17 | 39.71 |
| 2017 (4) | 0.76 | -46.48 | 1.84 | 0 | -2.61 | 0 | -0.17 | 0 | 2.6 | 150.0 | 0.07 | -70.83 | 0 | 0 | 0.90 | -65.35 | -0.41 | 0 | -0.67 | 0 | 1.58 | -49.2 | 0.02 | 0.0 | 81.72 | 0 |
| 2016 (3) | 1.42 | -36.89 | -0.38 | 0 | -1.24 | 0 | -0.24 | 0 | 1.04 | -74.45 | 0.24 | -75.51 | 0 | 0 | 2.60 | -71.13 | -2.49 | 0 | -3.87 | 0 | 3.11 | -46.66 | 0.02 | -50.0 | 0.00 | 0 |
| 2015 (2) | 2.25 | 54.11 | 1.82 | 73.33 | -3.57 | 0 | -4.07 | 0 | 4.07 | 62.15 | 0.98 | 13.95 | 0 | 0 | 9.01 | 107.17 | -7.11 | 0 | -9.96 | 0 | 5.83 | -14.26 | 0.04 | -50.0 | 0.00 | 0 |
| 2014 (1) | 1.46 | -53.8 | 1.05 | 0 | -2.69 | 0 | -0.42 | 0 | 2.51 | 0 | 0.86 | -30.08 | 1.77 | 0 | 4.35 | -34.68 | -4.53 | 0 | -5.8 | 0 | 6.8 | -22.37 | 0.08 | -20.0 | 135.19 | -76.47 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | -0.09 | -400.0 | -118.0 | -0.22 | -266.67 | -210.0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.31 | -933.33 | -144.29 | 0.21 | 320.0 | 950.0 | 0 | 0 | 0 | 12.43 | 257.87 | 639.35 | 0.02 | 0.0 | 112.5 | 0.09 | 0.0 | 0.0 | 0.09 | -10.0 | 12.5 | 0 | 0 | 0 | -50.00 | -416.67 | -117.0 |
| 24Q1 (19) | 0.03 | 110.0 | 400.0 | -0.06 | -50.0 | -500.0 | 0 | 0 | 0 | -0.09 | -1000.0 | 35.71 | -0.03 | 91.18 | -50.0 | 0.05 | 25.0 | -28.57 | 0 | 0 | 0 | 3.47 | 11.11 | -35.52 | 0.02 | 128.57 | 125.0 | 0.09 | 250.0 | 350.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 15.79 | 102.11 | 273.68 |
| 23Q4 (18) | -0.3 | -257.89 | -196.77 | -0.04 | -109.76 | -150.0 | 0 | 0 | 0 | 0.01 | -88.89 | 0.0 | -0.34 | -156.67 | -187.18 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 3.12 | 303.12 | 89.06 | -0.07 | 12.5 | 41.67 | -0.06 | -150.0 | -50.0 | 0.1 | 25.0 | -9.09 | 0 | 0 | 0 | -750.00 | -889.47 | -269.35 |
| 23Q3 (17) | 0.19 | -62.0 | 35.71 | 0.41 | 105.0 | 510.0 | 0 | 0 | 0 | 0.09 | 0.0 | 280.0 | 0.6 | -14.29 | 1400.0 | 0.01 | -50.0 | -90.0 | 0 | 0 | 0 | 0.78 | -53.88 | -90.47 | -0.08 | 50.0 | 78.95 | 0.12 | 33.33 | 146.15 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | 95.00 | -67.7 | 0 |
| 23Q2 (16) | 0.5 | 5100.0 | 35.14 | 0.2 | 2100.0 | -44.44 | 0 | 0 | 0 | 0.09 | 164.29 | 212.5 | 0.7 | 3600.0 | -4.11 | 0.02 | -71.43 | -83.33 | 0 | 0 | 0 | 1.68 | -68.79 | -78.15 | -0.16 | -100.0 | 0.0 | 0.09 | 350.0 | 0.0 | 0.08 | -11.11 | -27.27 | 0 | 0 | 0 | 294.12 | 3335.29 | 58.98 |
| 23Q1 (15) | -0.01 | -103.23 | 95.0 | -0.01 | -112.5 | 87.5 | 0 | 0 | 0 | -0.14 | -1500.0 | 58.82 | -0.02 | -105.13 | 92.86 | 0.07 | 250.0 | -30.0 | 0 | 0 | 0 | 5.38 | 225.77 | 11.46 | -0.08 | 33.33 | 0.0 | 0.02 | 150.0 | 166.67 | 0.09 | -18.18 | -18.18 | 0 | 0 | 0 | -9.09 | -102.05 | 96.36 |
| 22Q4 (14) | 0.31 | 121.43 | 106.67 | 0.08 | 180.0 | -97.14 | 0 | 0 | 100.0 | 0.01 | 120.0 | -94.12 | 0.39 | 875.0 | -86.78 | 0.02 | -80.0 | -91.3 | 0 | 0 | -100.0 | 1.65 | -79.67 | -85.56 | -0.12 | 68.42 | 47.83 | -0.04 | 84.62 | -111.76 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 442.86 | 0 | 1228.57 |
| 22Q3 (13) | 0.14 | -62.16 | 380.0 | -0.1 | -127.78 | -140.0 | 0 | 0 | -100.0 | -0.05 | 37.5 | -200.0 | 0.04 | -94.52 | -80.0 | 0.1 | -16.67 | 150.0 | 0 | 0 | 0 | 8.13 | 5.69 | 290.24 | -0.38 | -137.5 | -192.31 | -0.26 | -388.89 | -300.0 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q2 (12) | 0.37 | 285.0 | 362.5 | 0.36 | 550.0 | 614.29 | 0 | 0 | 100.0 | -0.08 | 76.47 | -180.0 | 0.73 | 360.71 | 7200.0 | 0.12 | 20.0 | 20.0 | 0 | 0 | 0 | 7.69 | 59.23 | 93.08 | -0.16 | -100.0 | -233.33 | 0.09 | 400.0 | -10.0 | 0.11 | 0.0 | -42.11 | 0 | 0 | 0 | 185.00 | 174.0 | 570.62 |
| 22Q1 (11) | -0.2 | -233.33 | -350.0 | -0.08 | -102.86 | -14.29 | 0 | 100.0 | 100.0 | -0.34 | -300.0 | -3300.0 | -0.28 | -109.49 | -2900.0 | 0.1 | -56.52 | -23.08 | 0 | -100.0 | 0 | 4.83 | -57.78 | -20.48 | -0.08 | 65.22 | -153.33 | -0.03 | -108.82 | -113.04 | 0.11 | 0.0 | -45.0 | 0 | 0 | 0 | -250.00 | -850.0 | -1443.75 |
| 21Q4 (10) | 0.15 | 400.0 | 1600.0 | 2.8 | 1020.0 | 13900.0 | -1.1 | -246.67 | -1733.33 | 0.17 | 240.0 | 383.33 | 2.95 | 1375.0 | 29400.0 | 0.23 | 475.0 | 1050.0 | 0.07 | 0 | 0 | 11.44 | 449.25 | 861.19 | -0.23 | -76.92 | 0 | 0.34 | 161.54 | 1800.0 | 0.11 | -15.38 | -47.62 | 0 | 0 | 0 | 33.33 | 273.33 | 733.33 |
| 21Q3 (9) | -0.05 | -162.5 | -171.43 | 0.25 | 457.14 | 725.0 | 0.75 | 1350.0 | 1350.0 | 0.05 | -50.0 | -61.54 | 0.2 | 1900.0 | 566.67 | 0.04 | -60.0 | 0.0 | 0 | 0 | 0 | 2.08 | -47.71 | 4.17 | -0.13 | -208.33 | -1400.0 | 0.13 | 30.0 | 116.67 | 0.13 | -31.58 | -43.48 | 0 | 0 | 0 | -19.23 | -169.71 | -179.67 |
| 21Q2 (8) | 0.08 | 0.0 | 122.86 | -0.07 | 0.0 | -75.0 | -0.06 | 0.0 | 0.0 | 0.1 | 1100.0 | 190.91 | 0.01 | 0.0 | 102.56 | 0.1 | -23.08 | 150.0 | 0 | 0 | 0 | 3.98 | -34.42 | 40.44 | 0.12 | -20.0 | 152.17 | 0.1 | -56.52 | 141.67 | 0.19 | -5.0 | -26.92 | 0 | 0 | 0 | 27.59 | 48.28 | 101.58 |
| 21Q1 (7) | 0.08 | 900.0 | 366.67 | -0.07 | -450.0 | 0 | -0.06 | 0.0 | 0.0 | -0.01 | 83.33 | 88.89 | 0.01 | 0.0 | 133.33 | 0.13 | 550.0 | 550.0 | 0 | 0 | 0 | 6.07 | 410.28 | 288.79 | 0.15 | 0 | 146.88 | 0.23 | 1250.0 | 169.7 | 0.2 | -4.76 | -31.03 | 0 | 0 | 0 | 18.60 | 453.49 | 0 |
| 20Q4 (6) | -0.01 | -114.29 | -112.5 | 0.02 | 150.0 | 111.11 | -0.06 | 0.0 | 0.0 | -0.06 | -146.15 | -300.0 | 0.01 | -66.67 | 110.0 | 0.02 | -50.0 | -88.89 | 0 | 0 | 0 | 1.19 | -40.48 | -91.53 | 0 | -100.0 | 100.0 | -0.02 | -133.33 | 95.74 | 0.21 | -8.7 | -34.38 | 0 | 0 | 0 | -5.26 | -121.8 | 0 |
| 20Q3 (5) | 0.07 | 120.0 | 333.33 | -0.04 | 0.0 | 66.67 | -0.06 | 0.0 | 0.0 | 0.13 | 218.18 | 85.71 | 0.03 | 107.69 | 120.0 | 0.04 | 0.0 | -66.67 | 0 | 0 | 0 | 2.00 | -29.5 | -76.17 | 0.01 | 104.35 | 103.57 | 0.06 | 125.0 | 120.0 | 0.23 | -11.54 | -32.35 | 0 | 0 | 0 | 24.14 | 101.38 | 132.18 |
| 20Q2 (4) | -0.35 | -1066.67 | 0.0 | -0.04 | 0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.11 | -22.22 | 0.0 | -0.39 | -1200.0 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.84 | 81.56 | 0.0 | -0.23 | 28.12 | 0.0 | -0.24 | 27.27 | 0.0 | 0.26 | -10.34 | 0.0 | 0 | 0 | 0.0 | -1750.00 | 0 | 0.0 |
| 20Q1 (3) | -0.03 | -137.5 | 0.0 | 0 | 100.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.09 | -400.0 | 0.0 | -0.03 | 70.0 | 0.0 | 0.02 | -88.89 | 0.0 | 0 | 0 | 0.0 | 1.56 | -88.89 | 0.0 | -0.32 | 17.95 | 0.0 | -0.33 | 29.79 | 0.0 | 0.29 | -9.38 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (2) | 0.08 | 366.67 | 0.0 | -0.18 | -50.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.03 | -57.14 | 0.0 | -0.1 | 33.33 | 0.0 | 0.18 | 50.0 | 0.0 | 0 | 0 | 0.0 | 14.06 | 67.58 | 0.0 | -0.39 | -39.29 | 0.0 | -0.47 | -56.67 | 0.0 | 0.32 | -5.88 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (1) | -0.03 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -75.00 | 0.0 | 0.0 |
