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) | 0.55 | -55.28 | -0.46 | 0 | -0.04 | 0 | 0.07 | 250.0 | 0.09 | 0 | 0.32 | -74.19 | -0.14 | 0 | 3.14 | -69.03 | 0.99 | -64.64 | 0.82 | -64.5 | 0.57 | 11.76 | 0.01 | 0.0 | 39.29 | -9.61 |
| 2022 (9) | 1.23 | -20.13 | -1.36 | 0 | -0.53 | 0 | 0.02 | 0 | -0.13 | 0 | 1.24 | 1671.43 | -0.1 | 0 | 10.14 | 1409.26 | 2.8 | 35.27 | 2.31 | 35.09 | 0.51 | 2.0 | 0.01 | 0.0 | 43.46 | -37.35 |
| 2021 (8) | 1.54 | 63.83 | -0.15 | 0 | -1.04 | 0 | 0 | 0 | 1.39 | 82.89 | 0.07 | -63.16 | -0.07 | 0 | 0.67 | -73.2 | 2.07 | 340.43 | 1.71 | 327.5 | 0.5 | -1.96 | 0.01 | 0.0 | 69.37 | -32.11 |
| 2020 (7) | 0.94 | -11.32 | -0.18 | 0 | -0.97 | 0 | 0 | 0 | 0.76 | 216.67 | 0.19 | -76.83 | 0.02 | 0 | 2.51 | -76.1 | 0.47 | -16.07 | 0.4 | -18.37 | 0.51 | 27.5 | 0.01 | 0.0 | 102.17 | -13.25 |
| 2019 (6) | 1.06 | 85.96 | -0.82 | 0 | -0.07 | 0 | -0.01 | 0 | 0.24 | 0 | 0.82 | -28.7 | 0 | 0 | 10.49 | -25.87 | 0.56 | -50.44 | 0.49 | -50.51 | 0.4 | 60.0 | 0.01 | 0.0 | 117.78 | 158.28 |
| 2018 (5) | 0.57 | -21.92 | -1.19 | 0 | 0.08 | 0 | 0.02 | 0 | -0.62 | 0 | 1.15 | 121.15 | 0.01 | 0 | 14.15 | 103.74 | 1.13 | 11.88 | 0.99 | 11.24 | 0.25 | 13.64 | 0.01 | 0.0 | 45.60 | -30.04 |
| 2017 (4) | 0.73 | -70.2 | -0.51 | 0 | -0.83 | 0 | 0 | 0 | 0.22 | -90.48 | 0.52 | 420.0 | -0.05 | 0 | 6.94 | 481.09 | 1.01 | -37.65 | 0.89 | -36.43 | 0.22 | 0.0 | 0.01 | 0.0 | 65.18 | -56.64 |
| 2016 (3) | 2.45 | 99.19 | -0.14 | 0 | -0.96 | 0 | 0.05 | 150.0 | 2.31 | 99.14 | 0.1 | 25.0 | -0.03 | 0 | 1.19 | 9.02 | 1.62 | 74.19 | 1.4 | 81.82 | 0.22 | -8.33 | 0.01 | 0.0 | 150.31 | 24.64 |
| 2015 (2) | 1.23 | 89.23 | -0.07 | 0 | -0.83 | 0 | 0.02 | 0.0 | 1.16 | 0 | 0.08 | -96.83 | 0 | 0 | 1.10 | -96.71 | 0.93 | -11.43 | 0.77 | -26.67 | 0.24 | 4.35 | 0.01 | -66.67 | 120.59 | 143.03 |
| 2014 (1) | 0.65 | -33.67 | -2.62 | 0 | 1.01 | 0 | 0.02 | -50.0 | -1.97 | 0 | 2.52 | 375.47 | -0.08 | 0 | 33.29 | 356.0 | 1.05 | 25.0 | 1.05 | 19.32 | 0.23 | 21.05 | 0.03 | 0.0 | 49.62 | -44.31 |
| 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) | 0.82 | 34.43 | 530.77 | -0.09 | -28.57 | 0.0 | -0.75 | -82.93 | -222.95 | 0.03 | 0 | 0 | 0.73 | 35.19 | 1725.0 | 0.09 | 28.57 | 125.0 | 0 | 0 | 100.0 | 2.79 | 0.31 | 94.35 | 0.68 | 119.35 | 78.95 | 0.55 | 103.7 | 71.88 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0 | 118.84 | -18.18 | 320.51 |
| 24Q2 (19) | 0.61 | 41.86 | 771.43 | -0.07 | -133.33 | 56.25 | -0.41 | -272.73 | -4200.0 | 0 | 100.0 | 0 | 0.54 | 35.0 | 700.0 | 0.07 | 250.0 | -41.67 | 0 | 0 | 100.0 | 2.78 | 226.39 | -49.77 | 0.31 | 342.86 | 1450.0 | 0.27 | 170.0 | 1250.0 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 145.24 | -15.56 | 231.97 |
| 24Q1 (18) | 0.43 | -18.87 | 352.94 | -0.03 | 70.0 | 70.0 | -0.11 | 88.54 | -135.48 | -0.02 | -133.33 | 0 | 0.4 | -6.98 | 248.15 | 0.02 | -83.33 | -50.0 | 0 | -100.0 | 100.0 | 0.85 | -82.13 | -42.34 | 0.07 | -50.0 | -84.78 | 0.1 | -9.09 | -72.97 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 172.00 | -15.62 | 616.0 |
| 23Q4 (17) | 0.53 | 307.69 | -10.17 | -0.1 | -11.11 | 80.77 | -0.96 | -257.38 | -357.14 | 0.06 | 0 | 0 | 0.43 | 975.0 | 514.29 | 0.12 | 200.0 | -79.31 | 0.02 | 140.0 | -60.0 | 4.76 | 232.14 | -76.68 | 0.14 | -63.16 | -77.42 | 0.11 | -65.62 | -76.6 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 203.85 | 621.3 | 107.3 |
| 23Q3 (16) | 0.13 | 85.71 | -69.05 | -0.09 | 43.75 | 57.14 | 0.61 | 6000.0 | 256.41 | 0 | 0 | 0 | 0.04 | 144.44 | -80.95 | 0.04 | -66.67 | -66.67 | -0.05 | -66.67 | 37.5 | 1.43 | -74.07 | -56.27 | 0.38 | 1800.0 | -63.11 | 0.32 | 1500.0 | -63.22 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 28.26 | -35.4 | -32.71 |
| 23Q2 (15) | 0.07 | 141.18 | -78.12 | -0.16 | -60.0 | 20.0 | 0.01 | -96.77 | 111.11 | 0 | 0 | -100.0 | -0.09 | 66.67 | -175.0 | 0.12 | 200.0 | -68.42 | -0.03 | 57.14 | -115.79 | 5.53 | 274.65 | -54.01 | 0.02 | -95.65 | -97.44 | 0.02 | -94.59 | -96.88 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 43.75 | 231.25 | 5.27 |
| 23Q1 (14) | -0.17 | -128.81 | -88.89 | -0.1 | 80.77 | 76.74 | 0.31 | 247.62 | 82.35 | 0 | 0 | 0 | -0.27 | -485.71 | 48.08 | 0.04 | -93.1 | -75.0 | -0.07 | -240.0 | 74.07 | 1.48 | -92.77 | -76.29 | 0.46 | -25.81 | 21.05 | 0.37 | -21.28 | 12.12 | 0.14 | 7.69 | 16.67 | 0 | 0 | 0 | -33.33 | -133.9 | -66.67 |
| 22Q4 (13) | 0.59 | 40.48 | 20.41 | -0.52 | -147.62 | -550.0 | -0.21 | 46.15 | 54.35 | 0 | 0 | 0 | 0.07 | -66.67 | -82.93 | 0.58 | 383.33 | 1833.33 | 0.05 | 162.5 | 266.67 | 20.42 | 522.89 | 1915.02 | 0.62 | -39.81 | -16.22 | 0.47 | -45.98 | -22.95 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 98.33 | 134.13 | 46.5 |
| 22Q3 (12) | 0.42 | 31.25 | 1300.0 | -0.21 | -5.0 | -600.0 | -0.39 | -333.33 | -333.33 | 0 | -100.0 | 0 | 0.21 | 75.0 | 0 | 0.12 | -68.42 | 500.0 | -0.08 | -142.11 | -700.0 | 3.28 | -72.74 | 291.8 | 1.03 | 32.05 | 171.05 | 0.87 | 35.94 | 155.88 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 42.00 | 1.06 | 544.0 |
| 22Q2 (11) | 0.32 | 455.56 | -52.24 | -0.2 | 53.49 | -900.0 | -0.09 | -152.94 | 86.96 | 0.02 | 0 | 0 | 0.12 | 123.08 | -81.54 | 0.38 | 137.5 | 0 | 0.19 | 170.37 | 1050.0 | 12.03 | 93.16 | 0 | 0.78 | 105.26 | 20.0 | 0.64 | 93.94 | 23.08 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 41.56 | 307.79 | -60.3 |
| 22Q1 (10) | -0.09 | -118.37 | -125.0 | -0.43 | -437.5 | -2050.0 | 0.17 | 136.96 | -19.05 | 0 | 0 | 0 | -0.52 | -226.83 | -252.94 | 0.16 | 433.33 | 700.0 | -0.27 | -800.0 | -2600.0 | 6.23 | 514.27 | 587.94 | 0.38 | -48.65 | 26.67 | 0.33 | -45.9 | 43.48 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -20.00 | -129.8 | -120.0 |
| 21Q4 (9) | 0.49 | 1533.33 | -3.92 | -0.08 | -166.67 | -700.0 | -0.46 | -411.11 | 6.12 | 0 | 0 | 0 | 0.41 | 0 | -18.0 | 0.03 | 50.0 | 50.0 | -0.03 | -200.0 | 0 | 1.01 | 21.11 | 7.43 | 0.74 | 94.74 | 236.36 | 0.61 | 79.41 | 205.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 67.12 | 929.22 | -56.57 |
| 21Q3 (8) | 0.03 | -95.52 | 200.0 | -0.03 | -50.0 | 40.0 | -0.09 | 86.96 | -12.5 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | 0.02 | 0 | -33.33 | -0.01 | 50.0 | 0 | 0.84 | 0 | -48.95 | 0.38 | -41.54 | 245.45 | 0.34 | -34.62 | 325.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 6.52 | -93.77 | 36.96 |
| 21Q2 (7) | 0.67 | 86.11 | 91.43 | -0.02 | 0.0 | 60.0 | -0.69 | -428.57 | -155.56 | 0 | 0 | 0 | 0.65 | 91.18 | 116.67 | 0 | -100.0 | -100.0 | -0.02 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.65 | 116.67 | 712.5 | 0.52 | 126.09 | 766.67 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 104.69 | 4.69 | -43.17 |
| 21Q1 (6) | 0.36 | -29.41 | 500.0 | -0.02 | -100.0 | 71.43 | 0.21 | 142.86 | 275.0 | 0 | 0 | 0 | 0.34 | -32.0 | 3500.0 | 0.02 | 0.0 | -77.78 | -0.01 | 0 | -150.0 | 0.90 | -4.07 | -81.6 | 0.3 | 36.36 | 400.0 | 0.23 | 15.0 | 283.33 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 100.00 | -35.29 | 200.0 |
| 20Q4 (5) | 0.51 | 5000.0 | -12.07 | -0.01 | 80.0 | 92.86 | -0.49 | -512.5 | -48.48 | 0 | 0 | 100.0 | 0.5 | 1350.0 | 13.64 | 0.02 | -33.33 | -90.48 | 0 | 0 | -100.0 | 0.94 | -42.45 | -91.11 | 0.22 | 100.0 | 10.0 | 0.2 | 150.0 | 17.65 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 154.55 | 3145.45 | -22.73 |
| 20Q3 (4) | 0.01 | -97.14 | 0.0 | -0.05 | 0.0 | 0.0 | -0.08 | 70.37 | 0.0 | 0 | 0 | 0.0 | -0.04 | -113.33 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 1.64 | -26.23 | 0.0 | 0.11 | 37.5 | 0.0 | 0.08 | 33.33 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.76 | -97.41 | 0.0 |
| 20Q2 (3) | 0.35 | 483.33 | 0.0 | -0.05 | 28.57 | 0.0 | -0.27 | -125.0 | 0.0 | 0 | 0 | 0.0 | 0.3 | 3100.0 | 0.0 | 0.04 | -55.56 | 0.0 | 0 | -100.0 | 0.0 | 2.22 | -54.81 | 0.0 | 0.08 | 33.33 | 0.0 | 0.06 | 0.0 | 0.0 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0.0 | 184.21 | 452.63 | 0.0 |
| 20Q1 (2) | 0.06 | -89.66 | 0.0 | -0.07 | 50.0 | 0.0 | -0.12 | 63.64 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | -102.27 | 0.0 | 0.09 | -57.14 | 0.0 | 0.02 | -71.43 | 0.0 | 4.92 | -53.63 | 0.0 | 0.06 | -70.0 | 0.0 | 0.06 | -64.71 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 33.33 | -83.33 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 10.61 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 200.00 | 0.0 | 0.0 |
