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) | 1.05 | -37.5 | -0.23 | 0 | -0.33 | 0 | -0.04 | 0 | 0.82 | 0 | 0.36 | -72.31 | 0 | 0 | 4.31 | -66.74 | -0.06 | 0 | 0.04 | -96.12 | 0.53 | 15.22 | 0.06 | 0.0 | 166.67 | 53.77 |
| 2022 (9) | 1.68 | 189.66 | -4.54 | 0 | 1.93 | -50.0 | 0.17 | 240.0 | -2.86 | 0 | 1.3 | -45.61 | -0.59 | 0 | 12.95 | -36.18 | 0.21 | -12.5 | 1.03 | 1371.43 | 0.46 | 155.56 | 0.06 | 0 | 108.39 | -53.28 |
| 2021 (8) | 0.58 | 0 | -1.79 | 0 | 3.86 | 306.32 | 0.05 | 0 | -1.21 | 0 | 2.39 | 387.76 | 0 | 0 | 20.29 | 358.36 | 0.24 | -17.24 | 0.07 | -50.0 | 0.18 | 5.88 | 0 | 0 | 232.00 | 0 |
| 2020 (7) | -0.02 | 0 | -1.12 | 0 | 0.95 | 137.5 | -0.13 | 0 | -1.14 | 0 | 0.49 | 512.5 | 0 | 0 | 4.43 | 363.66 | 0.29 | 20.83 | 0.14 | -17.65 | 0.17 | -5.56 | 0 | 0 | -6.45 | 0 |
| 2019 (6) | -0.41 | 0 | 0 | 0 | 0.4 | -49.37 | 0.08 | 300.0 | -0.41 | 0 | 0.08 | 14.29 | 0 | 0 | 0.95 | 18.38 | 0.24 | 2300.0 | 0.17 | 1600.0 | 0.18 | 50.0 | 0 | 0 | -117.14 | 0 |
| 2018 (5) | 0.04 | 0 | -0.08 | 0 | 0.79 | 777.78 | 0.02 | 0 | -0.04 | 0 | 0.07 | -58.82 | 0 | 0 | 0.81 | -58.06 | 0.01 | 0 | 0.01 | 0 | 0.12 | -14.29 | 0 | 0 | 30.77 | 0 |
| 2017 (4) | -1.74 | 0 | -0.14 | 0 | 0.09 | 0 | -0.71 | 0 | -1.88 | 0 | 0.17 | -72.13 | 0 | 0 | 1.92 | -79.63 | -0.91 | 0 | -1.07 | 0 | 0.14 | -12.5 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.33 | -37.74 | 1.24 | 188.37 | -0.78 | 0 | -0.22 | 0 | 1.57 | 63.54 | 0.61 | 117.86 | 0 | 0 | 9.44 | 81.44 | -0.27 | 0 | -0.6 | 0 | 0.16 | -15.79 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.53 | 0 | 0.43 | 0 | -0.25 | 0 | -0.15 | 0 | 0.96 | 0 | 0.28 | 600.0 | 0.28 | 0 | 5.20 | 1008.55 | -0.46 | 0 | -0.42 | 0 | 0.19 | -13.64 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.08 | 0 | -0.22 | 0 | -0.2 | 0 | 0.03 | -40.0 | -0.3 | 0 | 0.04 | -50.0 | 0 | 0 | 0.47 | -53.52 | -1.2 | 0 | -0.93 | 0 | 0.22 | -18.52 | 0.01 | -66.67 | 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) | -0.15 | -151.72 | -130.61 | 0.02 | 114.29 | 116.67 | 0.51 | 355.0 | 0 | 0.07 | 16.67 | 800.0 | -0.13 | -186.67 | -135.14 | 0.02 | -84.62 | -83.33 | 0 | 0 | 0 | 0.68 | -85.82 | -88.34 | 0.02 | -81.82 | 0.0 | -0.08 | -172.73 | -188.89 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | -50.0 | -214.29 | -292.12 | -204.96 |
| 24Q2 (19) | 0.29 | 129.59 | 0.0 | -0.14 | 33.33 | -227.27 | -0.2 | -766.67 | 48.72 | 0.06 | 160.0 | -33.33 | 0.15 | 112.61 | -62.5 | 0.13 | -38.1 | 85.71 | 0 | 0 | 0 | 4.81 | -52.31 | 30.69 | 0.11 | 1200.0 | 283.33 | 0.11 | 83.33 | 266.67 | 0.14 | 0.0 | 7.69 | 0.01 | -50.0 | -50.0 | 111.54 | 125.04 | -30.77 |
| 24Q1 (18) | -0.98 | -406.25 | -2350.0 | -0.21 | -23.53 | -320.0 | 0.03 | 50.0 | 0.0 | -0.1 | -900.0 | 16.67 | -1.19 | -893.33 | -1222.22 | 0.21 | 61.54 | 425.0 | 0 | 0 | 0 | 10.10 | 80.95 | 427.52 | -0.01 | -133.33 | 83.33 | 0.06 | 300.0 | 220.0 | 0.14 | 0.0 | 7.69 | 0.02 | 0.0 | 0.0 | -445.45 | -280.97 | -1013.64 |
| 23Q4 (17) | 0.32 | -34.69 | -56.76 | -0.17 | -41.67 | -206.25 | 0.02 | 0 | 120.0 | -0.01 | 0.0 | 66.67 | 0.15 | -59.46 | -83.33 | 0.13 | 8.33 | -72.34 | 0 | 0 | 0 | 5.58 | -4.69 | -65.93 | 0.03 | 50.0 | -62.5 | -0.03 | -133.33 | -400.0 | 0.14 | 7.69 | 7.69 | 0.02 | 0.0 | 0.0 | 246.15 | 20.57 | -46.78 |
| 23Q3 (16) | 0.49 | 68.97 | -7.55 | -0.12 | -209.09 | 66.67 | 0 | 100.0 | 100.0 | -0.01 | -111.11 | -106.67 | 0.37 | -7.5 | 117.65 | 0.12 | 71.43 | -70.0 | 0 | 0 | 0 | 5.85 | 58.89 | -61.66 | 0.02 | 133.33 | -88.24 | 0.09 | 200.0 | -71.88 | 0.13 | 0.0 | 30.0 | 0.02 | 0.0 | 100.0 | 204.17 | 26.72 | 65.64 |
| 23Q2 (15) | 0.29 | 825.0 | -69.47 | 0.11 | 320.0 | 132.35 | -0.39 | -1400.0 | -5.41 | 0.09 | 175.0 | 12.5 | 0.4 | 544.44 | -34.43 | 0.07 | 75.0 | -72.0 | 0 | 0 | 100.0 | 3.68 | 92.5 | -68.76 | -0.06 | 0.0 | -200.0 | 0.03 | 160.0 | -62.5 | 0.13 | 0.0 | 8.33 | 0.02 | 0.0 | 0.0 | 161.11 | 502.78 | -62.69 |
| 23Q1 (14) | -0.04 | -105.41 | 92.86 | -0.05 | -131.25 | 98.75 | 0.03 | 130.0 | -98.87 | -0.12 | -300.0 | -300.0 | -0.09 | -110.0 | 98.03 | 0.04 | -91.49 | -77.78 | 0 | 0 | 0 | 1.91 | -88.31 | -74.27 | -0.06 | -175.0 | -500.0 | -0.05 | -600.0 | -108.06 | 0.13 | 0.0 | 18.18 | 0.02 | 0.0 | 0.0 | -40.00 | -108.65 | 46.43 |
| 22Q4 (13) | 0.74 | 39.62 | 10.45 | 0.16 | 144.44 | 123.53 | -0.1 | 58.33 | -104.76 | -0.03 | -120.0 | -200.0 | 0.9 | 429.41 | 9100.0 | 0.47 | 17.5 | -62.1 | 0 | 0 | 0 | 16.38 | 7.26 | -50.34 | 0.08 | -52.94 | -60.0 | 0.01 | -96.88 | -90.91 | 0.13 | 30.0 | 160.0 | 0.02 | 100.0 | 0 | 462.50 | 275.24 | 10.45 |
| 22Q3 (12) | 0.53 | -44.21 | 243.24 | -0.36 | -5.88 | 20.0 | -0.24 | 35.14 | -125.0 | 0.15 | 87.5 | -37.5 | 0.17 | -72.13 | 120.73 | 0.4 | 60.0 | -13.04 | 0 | 100.0 | 0 | 15.27 | 29.47 | 6.87 | 0.17 | 950.0 | 41.67 | 0.32 | 300.0 | 255.56 | 0.1 | -16.67 | 150.0 | 0.01 | -50.0 | 0 | 123.26 | -71.46 | 143.31 |
| 22Q2 (11) | 0.95 | 269.64 | 1087.5 | -0.34 | 91.5 | 39.29 | -0.37 | -113.96 | -436.36 | 0.08 | 366.67 | 130.77 | 0.61 | 113.38 | 227.08 | 0.25 | 38.89 | -53.7 | -0.59 | 0 | 0 | 11.79 | 58.54 | -42.78 | -0.02 | -100.0 | -150.0 | 0.08 | -87.1 | 500.0 | 0.12 | 9.09 | 200.0 | 0.02 | 0.0 | 0 | 431.82 | 678.33 | 7.95 |
| 22Q1 (10) | -0.56 | -183.58 | -380.0 | -4.0 | -488.24 | -3900.0 | 2.65 | 26.19 | 278.57 | -0.03 | -200.0 | -142.86 | -4.56 | -45500.0 | -4660.0 | 0.18 | -85.48 | 12.5 | 0 | 0 | 0 | 7.44 | -77.45 | 1.34 | -0.01 | -105.0 | 90.91 | 0.62 | 463.64 | 663.64 | 0.11 | 120.0 | 175.0 | 0.02 | 0 | 0 | -74.67 | -117.83 | 0 |
| 21Q4 (9) | 0.67 | 281.08 | 1216.67 | -0.68 | -51.11 | -1033.33 | 2.1 | 118.75 | 1650.0 | -0.01 | -104.17 | 0.0 | -0.01 | 98.78 | 91.67 | 1.24 | 169.57 | 3000.0 | 0 | 0 | 0 | 32.98 | 130.85 | 3107.18 | 0.2 | 66.67 | 100.0 | 0.11 | 22.22 | 0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 418.75 | 247.13 | 379.17 |
| 21Q3 (8) | -0.37 | -562.5 | -511.11 | -0.45 | 19.64 | 52.13 | 0.96 | 772.73 | 1100.0 | 0.24 | 192.31 | 100.0 | -0.82 | -70.83 | 3.53 | 0.46 | -14.81 | 43.75 | 0 | 0 | 0 | 14.29 | -30.69 | 40.62 | 0.12 | 200.0 | -29.41 | 0.09 | 550.0 | -10.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -284.62 | -171.15 | -542.74 |
| 21Q2 (7) | 0.08 | -60.0 | 111.94 | -0.56 | -460.0 | -366.67 | 0.11 | -84.29 | -87.21 | -0.26 | -471.43 | -225.0 | -0.48 | -580.0 | 39.24 | 0.54 | 237.5 | 350.0 | 0 | 0 | 0 | 20.61 | 180.82 | 368.89 | 0.04 | 136.36 | -60.0 | -0.02 | 81.82 | -125.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 0 | 171.64 |
| 21Q1 (6) | 0.2 | 433.33 | -67.74 | -0.1 | -66.67 | 0 | 0.7 | 483.33 | 736.36 | 0.07 | 800.0 | 141.18 | 0.1 | 183.33 | -83.87 | 0.16 | 300.0 | 1500.0 | 0 | 0 | 0 | 7.34 | 613.76 | 861.47 | -0.11 | -210.0 | -22.22 | -0.11 | 0 | -175.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.06 | -166.67 | 83.78 | -0.06 | 93.62 | -175.0 | 0.12 | 50.0 | -40.0 | -0.01 | -108.33 | -107.14 | -0.12 | 85.88 | 58.62 | 0.04 | -87.5 | 300.0 | 0 | 0 | 0 | 1.03 | -89.88 | 131.36 | 0.1 | -41.18 | -28.57 | 0 | -100.0 | -100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -150.00 | -333.33 | 51.35 |
| 20Q3 (4) | 0.09 | 113.43 | 0.0 | -0.94 | -683.33 | 0.0 | 0.08 | -90.7 | 0.0 | 0.12 | 250.0 | 0.0 | -0.85 | -7.59 | 0.0 | 0.32 | 166.67 | 0.0 | 0 | 0 | 0.0 | 10.16 | 131.11 | 0.0 | 0.17 | 70.0 | 0.0 | 0.1 | 25.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 64.29 | 111.51 | 0.0 |
| 20Q2 (3) | -0.67 | -208.06 | 0.0 | -0.12 | 0 | 0.0 | 0.86 | 881.82 | 0.0 | -0.08 | 52.94 | 0.0 | -0.79 | -227.42 | 0.0 | 0.12 | 1100.0 | 0.0 | 0 | 0 | 0.0 | 4.40 | 475.82 | 0.0 | 0.1 | 211.11 | 0.0 | 0.08 | 300.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -558.33 | 0 | 0.0 |
| 20Q1 (2) | 0.62 | 267.57 | 0.0 | 0 | -100.0 | 0.0 | -0.11 | -155.0 | 0.0 | -0.17 | -221.43 | 0.0 | 0.62 | 313.79 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.76 | 71.76 | 0.0 | -0.09 | -164.29 | 0.0 | -0.04 | -150.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.37 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -308.33 | 0.0 | 0.0 |
