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) | 0.85 | -3.41 | -0.34 | 0 | -0.48 | 0 | 0.14 | 0 | 0.51 | -47.96 | 0.32 | 45.45 | 0.01 | 0 | 5.04 | 64.24 | 0.53 | -22.06 | 0.62 | -17.33 | 0.23 | 15.0 | 0 | 0 | 100.00 | 7.95 |
| 2022 (9) | 0.88 | 131.58 | 0.1 | 0 | -1.3 | 0 | -0.13 | 0 | 0.98 | 0 | 0.22 | -40.54 | -0.03 | 0 | 3.07 | -40.96 | 0.68 | -9.33 | 0.75 | 15.38 | 0.2 | 33.33 | 0 | 0 | 92.63 | 95.01 |
| 2021 (8) | 0.38 | -35.59 | -0.63 | 0 | -0.79 | 0 | -0.01 | 0 | -0.25 | 0 | 0.37 | 146.67 | 0.01 | 0 | 5.20 | 105.44 | 0.75 | 2.74 | 0.65 | 14.04 | 0.15 | 15.38 | 0 | 0 | 47.50 | -43.64 |
| 2020 (7) | 0.59 | -41.0 | -0.66 | 0 | -0.39 | 0 | -0.05 | 0 | -0.07 | 0 | 0.15 | 0.0 | 0 | 0 | 2.53 | 2.7 | 0.73 | 8.96 | 0.57 | -1.72 | 0.13 | 0.0 | 0 | 0 | 84.29 | -40.16 |
| 2019 (6) | 1.0 | -31.51 | 0.59 | 0 | -0.02 | 0 | 0.05 | 0 | 1.59 | 0 | 0.15 | 66.67 | 0.01 | 0 | 2.46 | 127.7 | 0.67 | -47.66 | 0.58 | -41.41 | 0.13 | 160.0 | 0 | 0 | 140.85 | 0.33 |
| 2018 (5) | 1.46 | 19.67 | -1.55 | 0 | -0.22 | 0 | -0.04 | 0 | -0.09 | 0 | 0.09 | 50.0 | -0.01 | 0 | 1.08 | 43.69 | 1.28 | -14.09 | 0.99 | -4.81 | 0.05 | 25.0 | 0 | 0 | 140.38 | 24.27 |
| 2017 (4) | 1.22 | 48.78 | -2.42 | 0 | -0.56 | 0 | 0.01 | 0 | -1.2 | 0 | 0.06 | 20.0 | 0 | 0 | 0.75 | -3.94 | 1.49 | 47.52 | 1.04 | 23.81 | 0.04 | -20.0 | 0 | 0 | 112.96 | 22.61 |
| 2016 (3) | 0.82 | -27.43 | -0.04 | 0 | 0.36 | 0 | -0.06 | 0 | 0.78 | -27.1 | 0.05 | -37.5 | 0 | 0 | 0.78 | -40.34 | 1.01 | 62.9 | 0.84 | 35.48 | 0.05 | -28.57 | 0 | 0 | 92.13 | -43.74 |
| 2015 (2) | 1.13 | -23.65 | -0.06 | 0 | -0.44 | 0 | 0.01 | 0 | 1.07 | -6.14 | 0.08 | 60.0 | 0.02 | -66.67 | 1.31 | 369.49 | 0.62 | -39.22 | 0.62 | -20.51 | 0.07 | -22.22 | 0 | 0 | 163.77 | -3.73 |
| 2014 (1) | 1.48 | 335.29 | -0.34 | 0 | -0.49 | 0 | -0.08 | 0 | 1.14 | 280.0 | 0.05 | 150.0 | 0.06 | 0 | 0.28 | -57.05 | 1.02 | 628.57 | 0.78 | 41.82 | 0.09 | 350.0 | 0 | 0 | 170.11 | 190.2 |
| 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) | 0.09 | -75.0 | 0 | -0.58 | -213.73 | -153.21 | -0.55 | -2650.0 | 12.7 | -0.03 | 0.0 | -200.0 | -0.49 | -156.32 | -144.95 | 0.01 | 0 | -83.33 | 0.02 | 150.0 | 0.0 | 0.48 | 0 | -88.57 | 0.3 | 20.0 | 114.29 | 0.25 | 4.17 | 56.25 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 29.03 | -75.81 | 0 |
| 24Q2 (19) | 0.36 | 500.0 | -20.0 | 0.51 | 88.89 | 250.0 | -0.02 | 90.91 | 0.0 | -0.03 | -250.0 | -137.5 | 0.87 | 383.33 | 690.91 | 0 | -100.0 | -100.0 | -0.04 | 0 | -500.0 | -0.00 | -100.0 | -100.0 | 0.25 | 31.58 | 78.57 | 0.24 | 50.0 | 26.32 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 120.00 | 393.33 | -33.33 |
| 24Q1 (18) | -0.09 | -127.27 | -250.0 | 0.27 | 116.77 | -49.06 | -0.22 | -222.22 | -1000.0 | 0.02 | -80.0 | 200.0 | 0.18 | 114.06 | -69.49 | 0.01 | -94.44 | 0.0 | 0 | 0 | 100.0 | 0.57 | -94.54 | -10.86 | 0.19 | 58.33 | 46.15 | 0.16 | 0.0 | 60.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -40.91 | -127.27 | -209.09 |
| 23Q4 (17) | 0.33 | 0 | -8.33 | -1.61 | -247.71 | -1688.89 | 0.18 | 128.57 | 1000.0 | 0.1 | 1100.0 | 233.33 | -1.28 | -217.43 | -574.07 | 0.18 | 200.0 | 125.0 | 0 | -100.0 | 100.0 | 10.47 | 151.16 | 128.92 | 0.12 | -14.29 | -40.0 | 0.16 | 0.0 | 14.29 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 150.00 | 0 | -20.83 |
| 23Q3 (16) | 0 | -100.0 | -100.0 | 1.09 | 420.59 | 173.65 | -0.63 | -3050.0 | 49.6 | -0.01 | -112.5 | 91.67 | 1.09 | 890.91 | 195.61 | 0.06 | 0.0 | 50.0 | 0.02 | 100.0 | 300.0 | 4.17 | 13.19 | 95.83 | 0.14 | 0.0 | 7.69 | 0.16 | -15.79 | -20.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.45 | 650.0 | 2350.0 | -0.34 | -164.15 | -129.57 | -0.02 | 0.0 | 0.0 | 0.08 | 500.0 | 500.0 | 0.11 | -81.36 | -90.27 | 0.06 | 500.0 | 0.0 | 0.01 | 150.0 | 0 | 3.68 | 474.23 | 17.18 | 0.14 | 7.69 | -36.36 | 0.19 | 90.0 | -32.14 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 180.00 | 380.0 | 3070.0 |
| 23Q1 (14) | 0.06 | -83.33 | -70.0 | 0.53 | 688.89 | 0.0 | -0.02 | 0.0 | 0.0 | -0.02 | -166.67 | 0.0 | 0.59 | 118.52 | -19.18 | 0.01 | -87.5 | -75.0 | -0.02 | 0.0 | 0 | 0.64 | -85.98 | -73.88 | 0.13 | -35.0 | 0.0 | 0.1 | -28.57 | -23.08 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 37.50 | -80.21 | -66.25 |
| 22Q4 (13) | 0.36 | 5.88 | 9.09 | -0.09 | 93.92 | 81.63 | -0.02 | 98.4 | 0.0 | 0.03 | 125.0 | 0 | 0.27 | 123.68 | 268.75 | 0.08 | 100.0 | -38.46 | -0.02 | -100.0 | 0 | 4.57 | 114.86 | -30.37 | 0.2 | 53.85 | -20.0 | 0.14 | -30.0 | -26.32 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 189.47 | 39.32 | 32.06 |
| 22Q3 (12) | 0.34 | 1800.0 | 525.0 | -1.48 | -228.7 | -1380.0 | -1.25 | -6150.0 | -792.86 | -0.12 | -500.0 | -1100.0 | -1.14 | -200.88 | -533.33 | 0.04 | -33.33 | -55.56 | -0.01 | 0 | 0 | 2.13 | -32.27 | -52.72 | 0.13 | -40.91 | -43.48 | 0.2 | -28.57 | -9.09 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 136.00 | 2344.0 | 542.0 |
| 22Q2 (11) | -0.02 | -110.0 | -106.06 | 1.15 | 116.98 | 2200.0 | -0.02 | 0.0 | 0.0 | -0.02 | 0.0 | 0 | 1.13 | 54.79 | 197.37 | 0.06 | 50.0 | -14.29 | 0 | 0 | 0 | 3.14 | 28.01 | -23.26 | 0.22 | 69.23 | 37.5 | 0.28 | 115.38 | 100.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -6.06 | -105.45 | -103.31 |
| 22Q1 (10) | 0.2 | -39.39 | 200.0 | 0.53 | 208.16 | 688.89 | -0.02 | 0.0 | 96.77 | -0.02 | 0 | -300.0 | 0.73 | 556.25 | 351.72 | 0.04 | -69.23 | -50.0 | 0 | 0 | 0 | 2.45 | -62.62 | -56.13 | 0.13 | -48.0 | 30.0 | 0.13 | -31.58 | 30.0 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 111.11 | -22.56 | 172.22 |
| 21Q4 (9) | 0.33 | 512.5 | -19.51 | -0.49 | -390.0 | -188.24 | -0.02 | 85.71 | -125.0 | 0 | 100.0 | -100.0 | -0.16 | 11.11 | -166.67 | 0.13 | 44.44 | 44.44 | 0 | 0 | 0 | 6.57 | 45.9 | 13.08 | 0.25 | 8.7 | 38.89 | 0.19 | -13.64 | 58.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 143.48 | 566.3 | -47.51 |
| 21Q3 (8) | -0.08 | -124.24 | 69.23 | -0.1 | -300.0 | 84.85 | -0.14 | -600.0 | 68.18 | -0.01 | 0 | 90.0 | -0.18 | -147.37 | 80.43 | 0.09 | 28.57 | 80.0 | 0 | 0 | 0 | 4.50 | 9.93 | 44.9 | 0.23 | 43.75 | -11.54 | 0.22 | 57.14 | 15.79 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -30.77 | -116.78 | 73.96 |
| 21Q2 (7) | 0.33 | 265.0 | 6.45 | 0.05 | 155.56 | -91.07 | -0.02 | 96.77 | -100.0 | 0 | -100.0 | -100.0 | 0.38 | 231.03 | -56.32 | 0.07 | -12.5 | 0 | 0 | 0 | 0 | 4.09 | -26.83 | 0 | 0.16 | 60.0 | -11.11 | 0.14 | 40.0 | -6.67 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 183.33 | 219.17 | 6.45 |
| 21Q1 (6) | -0.2 | -148.78 | -253.85 | -0.09 | 47.06 | 77.5 | -0.62 | -875.0 | -6100.0 | 0.01 | -85.71 | 150.0 | -0.29 | -220.83 | -7.41 | 0.08 | -11.11 | 700.0 | 0 | 0 | 0 | 5.59 | -3.65 | 604.9 | 0.1 | -44.44 | -9.09 | 0.1 | -16.67 | -16.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -153.85 | -156.29 | -277.51 |
| 20Q4 (5) | 0.41 | 257.69 | 46.43 | -0.17 | 74.24 | -142.5 | 0.08 | 118.18 | 900.0 | 0.07 | 170.0 | 0 | 0.24 | 126.09 | -64.71 | 0.09 | 80.0 | 200.0 | 0 | 0 | 0 | 5.81 | 86.97 | 143.87 | 0.18 | -30.77 | 80.0 | 0.12 | -36.84 | 140.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 273.33 | 331.28 | -21.9 |
| 20Q3 (4) | -0.26 | -183.87 | 0.0 | -0.66 | -217.86 | 0.0 | -0.44 | -4300.0 | 0.0 | -0.1 | -1100.0 | 0.0 | -0.92 | -205.75 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 3.11 | 0 | 0.0 | 0.26 | 44.44 | 0.0 | 0.19 | 26.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -118.18 | -168.62 | 0.0 |
| 20Q2 (3) | 0.31 | 138.46 | 0.0 | 0.56 | 240.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 150.0 | 0.0 | 0.87 | 422.22 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.18 | 63.64 | 0.0 | 0.15 | 25.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 172.22 | 98.72 | 0.0 |
| 20Q1 (2) | 0.13 | -53.57 | 0.0 | -0.4 | -200.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0 | 0.0 | -0.27 | -139.71 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.79 | -66.67 | 0.0 | 0.11 | 10.0 | 0.0 | 0.12 | 140.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 86.67 | -75.24 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 350.00 | 0.0 | 0.0 |
