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) | 1.69 | 24.26 | -0.19 | 0 | -1.34 | 0 | 0.12 | 500.0 | 1.5 | 47.06 | 0.19 | -38.71 | 0 | 0 | 2.38 | -36.25 | 0.49 | -40.24 | 0.53 | -41.11 | 0.7 | 25.0 | 0.03 | 0.0 | 134.13 | 46.95 |
| 2022 (9) | 1.36 | 325.0 | -0.34 | 0 | -0.77 | 0 | 0.02 | 0 | 1.02 | 0 | 0.31 | -27.91 | 0 | 0 | 3.73 | -25.56 | 0.82 | -25.45 | 0.9 | 5.88 | 0.56 | 69.7 | 0.03 | 50.0 | 91.28 | 242.28 |
| 2021 (8) | 0.32 | -64.44 | -0.42 | 0 | -0.39 | 0 | -0.02 | 0 | -0.1 | 0 | 0.43 | -14.0 | 0 | 0 | 5.02 | -41.4 | 1.1 | 83.33 | 0.85 | 84.78 | 0.33 | 22.22 | 0.02 | 100.0 | 26.67 | -78.07 |
| 2020 (7) | 0.9 | 87.5 | -0.51 | 0 | -0.34 | 0 | 0.01 | 0.0 | 0.39 | 0 | 0.5 | -24.24 | 0 | 0 | 8.56 | -29.56 | 0.6 | 46.34 | 0.46 | 4.55 | 0.27 | -35.71 | 0.01 | 0.0 | 121.62 | 120.44 |
| 2019 (6) | 0.48 | -17.24 | -0.63 | 0 | -0.26 | 0 | 0.01 | 0 | -0.15 | 0 | 0.66 | 407.69 | 0 | 0 | 12.15 | 395.54 | 0.41 | 2.5 | 0.44 | -8.33 | 0.42 | 162.5 | 0.01 | 0.0 | 55.17 | -38.17 |
| 2018 (5) | 0.58 | 41.46 | -0.05 | 0 | -0.38 | 0 | -0.05 | 0 | 0.53 | 562.5 | 0.13 | -55.17 | 0 | 0 | 2.45 | -57.96 | 0.4 | -23.08 | 0.48 | 60.0 | 0.16 | -38.46 | 0.01 | 0.0 | 89.23 | 24.05 |
| 2017 (4) | 0.41 | -68.22 | -0.33 | 0 | -0.32 | 0 | -0.1 | 0 | 0.08 | -92.31 | 0.29 | 38.1 | 0 | 0 | 5.84 | 49.77 | 0.52 | 40.54 | 0.3 | -30.23 | 0.26 | -21.21 | 0.01 | 0.0 | 71.93 | -57.07 |
| 2016 (3) | 1.29 | 126.32 | -0.25 | 0 | -0.68 | 0 | 0.16 | 0 | 1.04 | 395.24 | 0.21 | -41.67 | 0 | 0 | 3.90 | -36.9 | 0.37 | 0 | 0.43 | 760.0 | 0.33 | -26.67 | 0.01 | 0.0 | 167.53 | 49.9 |
| 2015 (2) | 0.57 | -55.12 | -0.36 | 0 | -0.51 | 0 | -0.1 | 0 | 0.21 | -82.64 | 0.36 | 260.0 | 0 | 0 | 6.17 | 296.43 | -0.11 | 0 | 0.05 | 0 | 0.45 | -22.41 | 0.01 | 0.0 | 111.76 | -71.84 |
| 2014 (1) | 1.27 | -41.47 | -0.06 | 0 | -0.66 | 0 | -0.04 | 0 | 1.21 | -37.95 | 0.1 | -50.0 | -0.03 | 0 | 1.56 | -24.3 | -0.34 | 0 | -0.27 | 0 | 0.58 | -34.09 | 0.01 | -50.0 | 396.88 | 101.18 |
| 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) | 0.5 | 38.89 | 78.57 | -0.06 | 79.31 | 25.0 | -0.71 | -2466.67 | 28.28 | 0.03 | 200.0 | -50.0 | 0.44 | 528.57 | 120.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 2.83 | 7.08 | -17.12 | 0.2 | -16.67 | 5.26 | 0.19 | -26.92 | 5.56 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 131.58 | 64.47 | 73.87 |
| 24Q2 (19) | 0.36 | 56.52 | -45.45 | -0.29 | -480.0 | -480.0 | 0.03 | 127.27 | 127.27 | 0.01 | 114.29 | -90.0 | 0.07 | -61.11 | -88.52 | 0.06 | 50.0 | 20.0 | 0 | 0 | 0 | 2.64 | 35.46 | 5.73 | 0.24 | 118.18 | 200.0 | 0.26 | 225.0 | 62.5 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 80.00 | -6.09 | -57.58 |
| 24Q1 (18) | 0.23 | -48.89 | -23.33 | -0.05 | -25.0 | -66.67 | -0.11 | 21.43 | 0.0 | -0.07 | -216.67 | 30.0 | 0.18 | -56.1 | -33.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 1.95 | 1.46 | 20.98 | 0.11 | 0.0 | 0.0 | 0.08 | -33.33 | 0.0 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 85.19 | -41.32 | -26.17 |
| 23Q4 (17) | 0.45 | 60.71 | 0.0 | -0.04 | 50.0 | -144.44 | -0.14 | 85.86 | -75.0 | 0.06 | 0.0 | 50.0 | 0.41 | 105.0 | -24.07 | 0.04 | -42.86 | 140.0 | 0 | 0 | 0 | 1.92 | -43.68 | 138.27 | 0.11 | -42.11 | -26.67 | 0.12 | -33.33 | 20.0 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 145.16 | 91.82 | -9.68 |
| 23Q3 (16) | 0.28 | -57.58 | -63.16 | -0.08 | -60.0 | 65.22 | -0.99 | -800.0 | -47.76 | 0.06 | -40.0 | 0 | 0.2 | -67.21 | -62.26 | 0.07 | 40.0 | -69.57 | 0 | 0 | 0 | 3.41 | 36.59 | -67.34 | 0.19 | 137.5 | -20.83 | 0.18 | 12.5 | -43.75 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 75.68 | -59.87 | -50.21 |
| 23Q2 (15) | 0.66 | 120.0 | 500.0 | -0.05 | -66.67 | 50.0 | -0.11 | 0.0 | -650.0 | 0.1 | 200.0 | 1100.0 | 0.61 | 125.93 | 6000.0 | 0.05 | 66.67 | -37.5 | 0 | 0 | 0 | 2.50 | 55.0 | -28.44 | 0.08 | -27.27 | -68.0 | 0.16 | 100.0 | -46.67 | 0.18 | 5.88 | 28.57 | 0.01 | 0.0 | 0.0 | 188.57 | 63.43 | 671.43 |
| 23Q1 (14) | 0.3 | -33.33 | 650.0 | -0.03 | -133.33 | 70.0 | -0.11 | -37.5 | -266.67 | -0.1 | -350.0 | -900.0 | 0.27 | -50.0 | 550.0 | 0.03 | 130.0 | -66.67 | 0 | 0 | 0 | 1.61 | 132.1 | -67.38 | 0.11 | -26.67 | -38.89 | 0.08 | -20.0 | -55.56 | 0.17 | 0.0 | 88.89 | 0.01 | 0.0 | 0.0 | 115.38 | -28.21 | 707.69 |
| 22Q4 (13) | 0.45 | -40.79 | -19.64 | 0.09 | 139.13 | 200.0 | -0.08 | 88.06 | 79.49 | 0.04 | 0 | -20.0 | 0.54 | 1.89 | 14.89 | -0.1 | -143.48 | -211.11 | 0 | 0 | 0 | -5.03 | -148.07 | -211.67 | 0.15 | -37.5 | -37.5 | 0.1 | -68.75 | -44.44 | 0.17 | 0.0 | 88.89 | 0.01 | 0.0 | 0.0 | 160.71 | 5.73 | -19.64 |
| 22Q3 (12) | 0.76 | 590.91 | 2000.0 | -0.23 | -130.0 | -53.33 | -0.67 | -3450.0 | -1057.14 | 0 | 100.0 | 100.0 | 0.53 | 5200.0 | 378.95 | 0.23 | 187.5 | 53.33 | 0 | 0 | 0 | 10.45 | 199.26 | 73.55 | 0.24 | -4.0 | -38.46 | 0.32 | 6.67 | -13.51 | 0.17 | 21.43 | 88.89 | 0.01 | 0.0 | 0.0 | 152.00 | 521.82 | 1886.0 |
| 22Q2 (11) | 0.11 | 175.0 | 257.14 | -0.1 | 0.0 | -11.11 | 0.02 | 166.67 | 166.67 | -0.01 | 0.0 | -150.0 | 0.01 | 116.67 | 106.25 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | 3.49 | -29.35 | -18.95 | 0.25 | 38.89 | -13.79 | 0.3 | 66.67 | 76.47 | 0.14 | 55.56 | 75.0 | 0.01 | 0.0 | 0.0 | 24.44 | 71.11 | 190.79 |
| 22Q1 (10) | 0.04 | -92.86 | 130.77 | -0.1 | -11.11 | -11.11 | -0.03 | 92.31 | 0.0 | -0.01 | -120.0 | 50.0 | -0.06 | -112.77 | 72.73 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 4.95 | 9.89 | -2.75 | 0.18 | -25.0 | 0.0 | 0.18 | 0.0 | 38.46 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 14.29 | -92.86 | 124.18 |
| 21Q4 (9) | 0.56 | 1500.0 | 14.29 | -0.09 | 40.0 | 55.0 | -0.39 | -657.14 | -14.71 | 0.05 | 171.43 | 150.0 | 0.47 | 347.37 | 62.07 | 0.09 | -40.0 | -55.0 | 0 | 0 | 0 | 4.50 | -25.3 | -64.0 | 0.24 | -38.46 | 50.0 | 0.18 | -51.35 | 350.0 | 0.09 | 0.0 | 28.57 | 0.01 | 0.0 | 200.0 | 200.00 | 2450.0 | -59.18 |
| 21Q3 (8) | -0.04 | 42.86 | -150.0 | -0.15 | -66.67 | -7.14 | 0.07 | 333.33 | 216.67 | -0.07 | -450.0 | -250.0 | -0.19 | -18.75 | -216.67 | 0.15 | 50.0 | 15.38 | 0 | 0 | 0 | 6.02 | 39.76 | -21.22 | 0.39 | 34.48 | 56.0 | 0.37 | 117.65 | 94.74 | 0.09 | 12.5 | 28.57 | 0.01 | 0.0 | 0.0 | -8.51 | 68.39 | -128.72 |
| 21Q2 (7) | -0.07 | 46.15 | -125.93 | -0.09 | 0.0 | -200.0 | -0.03 | 0.0 | 90.62 | 0.02 | 200.0 | -50.0 | -0.16 | 27.27 | -166.67 | 0.1 | 11.11 | 400.0 | 0 | 0 | 0 | 4.31 | -15.23 | 227.59 | 0.29 | 61.11 | 45.0 | 0.17 | 30.77 | -22.73 | 0.08 | 0.0 | 33.33 | 0.01 | 0.0 | 0 | -26.92 | 54.44 | -127.92 |
| 21Q1 (6) | -0.13 | -126.53 | -285.71 | -0.09 | 55.0 | 40.0 | -0.03 | 91.18 | -107.89 | -0.02 | -200.0 | 33.33 | -0.22 | -175.86 | -175.0 | 0.09 | -55.0 | -43.75 | 0 | 0 | 0 | 5.08 | -59.32 | -67.58 | 0.18 | 12.5 | 1000.0 | 0.13 | 225.0 | 1200.0 | 0.08 | 14.29 | 33.33 | 0.01 | 200.0 | 0.0 | -59.09 | -112.06 | -167.53 |
| 20Q4 (5) | 0.49 | 512.5 | 308.33 | -0.2 | -42.86 | -300.0 | -0.34 | -466.67 | -277.78 | 0.02 | 200.0 | 100.0 | 0.29 | 583.33 | 314.29 | 0.2 | 53.85 | 150.0 | 0 | 0 | 0 | 12.50 | 63.46 | 126.56 | 0.16 | -36.0 | -23.81 | 0.04 | -78.95 | -85.19 | 0.07 | 0.0 | -36.36 | -0.01 | -200.0 | 0 | 490.00 | 1553.75 | 1451.67 |
| 20Q3 (4) | 0.08 | -70.37 | 0.0 | -0.14 | -366.67 | 0.0 | -0.06 | 81.25 | 0.0 | -0.02 | -150.0 | 0.0 | -0.06 | -125.0 | 0.0 | 0.13 | 550.0 | 0.0 | 0 | 0 | 0.0 | 7.65 | 481.18 | 0.0 | 0.25 | 25.0 | 0.0 | 0.19 | -13.64 | 0.0 | 0.07 | 16.67 | 0.0 | 0.01 | 0 | 0.0 | 29.63 | -69.27 | 0.0 |
| 20Q2 (3) | 0.27 | 285.71 | 0.0 | -0.03 | 80.0 | 0.0 | -0.32 | -184.21 | 0.0 | 0.04 | 233.33 | 0.0 | 0.24 | 400.0 | 0.0 | 0.02 | -87.5 | 0.0 | 0 | 0 | 0.0 | 1.32 | -91.61 | 0.0 | 0.2 | 1100.0 | 0.0 | 0.22 | 2100.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 96.43 | 10.2 | 0.0 |
| 20Q1 (2) | 0.07 | -41.67 | 0.0 | -0.15 | -200.0 | 0.0 | 0.38 | 522.22 | 0.0 | -0.03 | -400.0 | 0.0 | -0.08 | -214.29 | 0.0 | 0.16 | 100.0 | 0.0 | 0 | 0 | 0.0 | 15.69 | 184.31 | 0.0 | -0.02 | -109.52 | 0.0 | 0.01 | -96.3 | 0.0 | 0.06 | -45.45 | 0.0 | 0.01 | 0 | 0.0 | 87.50 | 177.08 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.52 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 31.58 | 0.0 | 0.0 |
