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) | 0.11 | 0 | -0.11 | 0 | -0.22 | 0 | 0.06 | 0 | 0 | 0 | 0.11 | 10.0 | -0.01 | 0 | 2.63 | 48.68 | -0.76 | 0 | -0.49 | 0 | 0.27 | 3.85 | 0.06 | 50.0 | 0.00 | 0 |
| 2022 (9) | -0.34 | 0 | -0.17 | 0 | -0.65 | 0 | -0.37 | 0 | -0.51 | 0 | 0.1 | -54.55 | -0.13 | 0 | 1.77 | -20.76 | -0.15 | 0 | 0.29 | -74.11 | 0.26 | 4.0 | 0.04 | 33.33 | -57.63 | 0 |
| 2021 (8) | -1.3 | 0 | 0.65 | 0 | -4.33 | 0 | 0.2 | 100.0 | -0.65 | 0 | 0.22 | -24.14 | -0.09 | 0 | 2.23 | 101.55 | 1.49 | -84.33 | 1.12 | -84.78 | 0.25 | 25.0 | 0.03 | 50.0 | -92.86 | 0 |
| 2020 (7) | 7.77 | 950.0 | -0.79 | 0 | -0.87 | 0 | 0.1 | 0 | 6.98 | 1007.94 | 0.29 | 163.64 | -0.04 | 0 | 1.11 | -20.92 | 9.51 | 3070.0 | 7.36 | 2437.93 | 0.2 | 11.11 | 0.02 | -60.0 | 102.51 | -27.97 |
| 2019 (6) | 0.74 | 362.5 | -0.11 | 0 | -0.22 | 0 | -0.02 | 0 | 0.63 | 250.0 | 0.11 | -8.33 | 0 | 0 | 1.40 | -4.83 | 0.3 | 200.0 | 0.29 | 107.14 | 0.18 | 12.5 | 0.05 | -16.67 | 142.31 | 220.19 |
| 2018 (5) | 0.16 | 0 | 0.02 | -86.67 | -0.13 | 0 | -0.03 | 0 | 0.18 | 0 | 0.12 | -7.69 | -0.04 | 0 | 1.47 | -12.68 | 0.1 | -69.7 | 0.14 | 7.69 | 0.16 | 0.0 | 0.06 | -25.0 | 44.44 | 0 |
| 2017 (4) | -0.25 | 0 | 0.15 | 0 | -0.22 | 0 | 0.13 | 550.0 | -0.1 | 0 | 0.13 | 62.5 | -0.03 | 0 | 1.69 | 74.51 | 0.33 | -35.29 | 0.13 | -63.89 | 0.16 | -15.79 | 0.08 | -20.0 | -67.57 | 0 |
| 2016 (3) | 0.71 | -5.33 | -0.42 | 0 | -0.61 | 0 | 0.02 | 100.0 | 0.29 | 0 | 0.08 | -93.94 | -0.05 | 0 | 0.97 | -93.3 | 0.51 | -21.54 | 0.36 | -48.57 | 0.19 | 0.0 | 0.1 | 66.67 | 109.23 | 38.36 |
| 2015 (2) | 0.75 | 0 | -1.29 | 0 | -0.3 | 0 | 0.01 | 0 | -0.54 | 0 | 1.32 | 915.38 | -0.46 | 0 | 14.43 | 722.3 | 0.65 | 124.14 | 0.7 | 94.44 | 0.19 | 11.76 | 0.06 | 100.0 | 78.95 | 0 |
| 2014 (1) | -0.11 | 0 | -0.62 | 0 | 2.06 | 0 | -0.21 | 0 | -0.73 | 0 | 0.13 | 62.5 | -0.04 | 0 | 1.75 | 45.39 | 0.29 | 222.22 | 0.36 | 140.0 | 0.17 | -10.53 | 0.03 | 0.0 | -19.64 | 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) | 0.06 | -45.45 | -45.45 | -0.04 | 0 | -300.0 | -0.43 | 0 | -104.76 | 0.03 | 142.86 | 250.0 | 0.02 | -81.82 | -80.0 | 0.05 | 0 | 66.67 | 0.01 | 0 | 0.0 | 4.67 | 0 | 47.98 | -0.11 | 8.33 | 54.17 | -0.08 | -100.0 | 20.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.11 | 210.0 | 210.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.07 | 41.67 | -800.0 | 0.11 | 191.67 | 173.33 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.12 | 50.0 | 25.0 | -0.04 | 63.64 | 50.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | -50.0 | 366.67 | 0 | 136.67 |
| 24Q1 (18) | -0.1 | -166.67 | -100.0 | -0.02 | 0 | 60.0 | 0 | 0 | 0 | -0.12 | -233.33 | -500.0 | -0.12 | -180.0 | -20.0 | 0.02 | 0 | 100.0 | -0.01 | 0.0 | 0.0 | 2.27 | 0 | 188.64 | -0.24 | -41.18 | -20.0 | -0.11 | 31.25 | 21.43 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.15 | 36.36 | -31.82 | 0 | 100.0 | 100.0 | 0 | 100.0 | 0 | 0.09 | 550.0 | 550.0 | 0.15 | 50.0 | 15.38 | 0 | -100.0 | -100.0 | -0.01 | -200.0 | 50.0 | -0.00 | -100.0 | -100.0 | -0.17 | 29.17 | -750.0 | -0.16 | -60.0 | -700.0 | 0.06 | 0.0 | -14.29 | 0.01 | -50.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 0.11 | 210.0 | -56.0 | -0.01 | 80.0 | 85.71 | -0.21 | 0 | 67.69 | -0.02 | -300.0 | 77.78 | 0.1 | 166.67 | -44.44 | 0.03 | -62.5 | 50.0 | 0.01 | 0 | 116.67 | 3.16 | -63.29 | 140.0 | -0.24 | -50.0 | -380.0 | -0.1 | -25.0 | -155.56 | 0.06 | -14.29 | 0.0 | 0.02 | 0.0 | 100.0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (15) | -0.1 | -100.0 | 72.97 | -0.05 | 0.0 | -266.67 | 0 | 0 | 0 | 0.01 | 150.0 | 114.29 | -0.15 | -50.0 | 55.88 | 0.08 | 700.0 | 0 | 0 | 100.0 | 100.0 | 8.60 | 992.47 | 0 | -0.16 | 20.0 | -433.33 | -0.08 | 42.86 | -188.89 | 0.07 | 0.0 | 16.67 | 0.02 | 100.0 | 100.0 | -1000.00 | 0 | -332.43 |
| 23Q1 (14) | -0.05 | -122.73 | 88.37 | -0.05 | 44.44 | -66.67 | 0 | 0 | 0 | -0.02 | 0.0 | 90.0 | -0.1 | -176.92 | 78.26 | 0.01 | -87.5 | 0 | -0.01 | 50.0 | 75.0 | 0.79 | -87.3 | 0 | -0.2 | -900.0 | -233.33 | -0.14 | -600.0 | -566.67 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.22 | -12.0 | -12.0 | -0.09 | -28.57 | 0.0 | 0 | 100.0 | 0 | -0.02 | 77.78 | -300.0 | 0.13 | -27.78 | -18.75 | 0.08 | 300.0 | -11.11 | -0.02 | 66.67 | 0 | 6.20 | 371.32 | 20.59 | -0.02 | 60.0 | -113.33 | -0.02 | -111.11 | -115.38 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 366.67 | 266.67 | 208.0 |
| 22Q3 (12) | 0.25 | 167.57 | 134.72 | -0.07 | -333.33 | 12.5 | -0.65 | 0 | 84.99 | -0.09 | -28.57 | -212.5 | 0.18 | 152.94 | 122.5 | 0.02 | 0 | -66.67 | -0.06 | -500.0 | -400.0 | 1.32 | 0 | -64.69 | -0.05 | -66.67 | -266.67 | 0.18 | 100.0 | 1900.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | 143.24 | 108.33 |
| 22Q2 (11) | -0.37 | 13.95 | 64.42 | 0.03 | 200.0 | -96.59 | 0 | 0 | 0 | -0.07 | 65.0 | -200.0 | -0.34 | 26.09 | -112.5 | 0 | 0 | -100.0 | -0.01 | 75.0 | 50.0 | -0.00 | 0 | -100.0 | -0.03 | 50.0 | -105.77 | 0.09 | 200.0 | -74.29 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0 | -231.25 | 40.84 | 8.83 |
| 22Q1 (10) | -0.43 | -272.0 | -304.76 | -0.03 | 66.67 | 57.14 | 0 | 0 | 0 | -0.2 | -2100.0 | -766.67 | -0.46 | -387.5 | -428.57 | 0 | -100.0 | -100.0 | -0.04 | 0 | 55.56 | -0.00 | -100.0 | -100.0 | -0.06 | -140.0 | -107.59 | 0.03 | -76.92 | -95.38 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | -390.91 | -428.36 | -1440.26 |
| 21Q4 (9) | 0.25 | 134.72 | -78.81 | -0.09 | -12.5 | 76.92 | 0 | 100.0 | 0 | 0.01 | -87.5 | -92.86 | 0.16 | 120.0 | -79.75 | 0.09 | 50.0 | 12.5 | 0 | -100.0 | 100.0 | 5.14 | 38.0 | 376.36 | 0.15 | 400.0 | -89.29 | 0.13 | 1400.0 | -87.25 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 119.05 | 109.92 | 9.97 |
| 21Q3 (8) | -0.72 | 30.77 | -180.0 | -0.08 | -109.09 | 38.46 | -4.33 | 0 | -397.7 | 0.08 | 14.29 | 172.73 | -0.8 | -400.0 | -203.9 | 0.06 | 50.0 | -50.0 | 0.02 | 200.0 | 200.0 | 3.73 | 148.76 | 130.43 | 0.03 | -94.23 | -98.7 | -0.01 | -102.86 | -100.58 | 0.06 | 0.0 | 20.0 | 0.01 | 0 | 0.0 | -1200.00 | -373.08 | -2473.33 |
| 21Q2 (7) | -1.04 | -595.24 | -137.28 | 0.88 | 1357.14 | 482.61 | 0 | 0 | 0 | 0.07 | 133.33 | 16.67 | -0.16 | -214.29 | -106.25 | 0.04 | 33.33 | -55.56 | -0.02 | 77.78 | -200.0 | 1.50 | 90.76 | 23.35 | 0.52 | -34.18 | -86.06 | 0.35 | -46.15 | -88.49 | 0.06 | 0.0 | 20.0 | 0 | -100.0 | 0 | -253.66 | -969.69 | -380.93 |
| 21Q1 (6) | 0.21 | -82.2 | -92.76 | -0.07 | 82.05 | -133.33 | 0 | 0 | 0 | 0.03 | -78.57 | 50.0 | 0.14 | -82.28 | -95.12 | 0.03 | -62.5 | 200.0 | -0.09 | -350.0 | -350.0 | 0.79 | -27.26 | 208.64 | 0.79 | -43.57 | -61.84 | 0.65 | -36.27 | -59.12 | 0.06 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 29.17 | -73.06 | -83.51 |
| 20Q4 (5) | 1.18 | 31.11 | 218.92 | -0.39 | -200.0 | -1850.0 | 0 | 100.0 | 0 | 0.14 | 227.27 | 180.0 | 0.79 | 2.6 | 125.71 | 0.08 | -33.33 | 166.67 | -0.02 | 0.0 | 0 | 1.08 | -33.24 | -29.1 | 1.4 | -39.39 | 1300.0 | 1.02 | -40.7 | 1357.14 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 108.26 | 114.11 | -61.96 |
| 20Q3 (4) | 0.9 | -67.74 | 0.0 | -0.13 | 43.48 | 0.0 | -0.87 | 0 | 0.0 | -0.11 | -283.33 | 0.0 | 0.77 | -69.92 | 0.0 | 0.12 | 33.33 | 0.0 | -0.02 | -200.0 | 0.0 | 1.62 | 33.15 | 0.0 | 2.31 | -38.07 | 0.0 | 1.72 | -43.42 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 50.56 | -44.0 | 0.0 |
| 20Q2 (3) | 2.79 | -3.79 | 0.0 | -0.23 | -666.67 | 0.0 | 0 | 0 | 0.0 | 0.06 | 200.0 | 0.0 | 2.56 | -10.8 | 0.0 | 0.09 | 800.0 | 0.0 | 0.02 | 200.0 | 0.0 | 1.21 | 377.33 | 0.0 | 3.73 | 80.19 | 0.0 | 3.04 | 91.19 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | -100.0 | 0.0 | 90.29 | -48.94 | 0.0 |
| 20Q1 (2) | 2.9 | 683.78 | 0.0 | -0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | -60.0 | 0.0 | 2.87 | 720.0 | 0.0 | 0.01 | -66.67 | 0.0 | -0.02 | 0 | 0.0 | 0.25 | -83.29 | 0.0 | 2.07 | 1970.0 | 0.0 | 1.59 | 2171.43 | 0.0 | 0.04 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 176.83 | -37.87 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 284.62 | 0.0 | 0.0 |
