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) | 0.97 | 3.19 | -0.18 | 0 | -0.97 | 0 | -0.03 | 0 | 0.79 | -28.83 | 0.27 | 3.85 | 0 | 0 | 4.83 | 5.33 | 0.56 | 14.29 | 0.63 | -10.0 | 0.35 | -7.89 | 0 | 0 | 98.98 | 13.72 |
| 2022 (9) | 0.94 | 28.77 | 0.17 | 0 | -0.44 | 0 | 0.12 | 0 | 1.11 | 192.11 | 0.26 | -3.7 | 0.02 | 0 | 4.59 | -18.82 | 0.49 | 600.0 | 0.7 | 1066.67 | 0.38 | -5.0 | 0 | 0 | 87.04 | -45.15 |
| 2021 (8) | 0.73 | 102.78 | -0.35 | 0 | -0.13 | 0 | -0.18 | 0 | 0.38 | 0 | 0.27 | -30.77 | -0.02 | 0 | 5.65 | -32.94 | 0.07 | -75.86 | 0.06 | -80.65 | 0.4 | 8.11 | 0 | 0 | 158.70 | 204.17 |
| 2020 (7) | 0.36 | 16.13 | -1.75 | 0 | 1.39 | 0 | -0.08 | 0 | -1.39 | 0 | 0.39 | 160.0 | 0 | 0 | 8.42 | 134.17 | 0.29 | 31.82 | 0.31 | 0.0 | 0.37 | -5.13 | 0.01 | 0 | 52.17 | 17.81 |
| 2019 (6) | 0.31 | 106.67 | -0.16 | 0 | -0.02 | 0 | 0.12 | 0 | 0.15 | 0 | 0.15 | 0.0 | 0 | 0 | 3.60 | -14.39 | 0.22 | 0 | 0.31 | 0 | 0.39 | -22.0 | 0 | 0 | 44.29 | 3.33 |
| 2018 (5) | 0.15 | 0 | -0.2 | 0 | 0.15 | -25.0 | -0.14 | 0 | -0.05 | 0 | 0.15 | -16.67 | -0.01 | 0 | 4.20 | -26.7 | -0.22 | 0 | -0.15 | 0 | 0.5 | -10.71 | 0 | 0 | 42.86 | 0 |
| 2017 (4) | -0.16 | 0 | -0.18 | 0 | 0.2 | 0 | -0.05 | 0 | -0.34 | 0 | 0.18 | 5.88 | 0 | 0 | 5.73 | -9.63 | -0.21 | 0 | -0.25 | 0 | 0.56 | -3.45 | 0 | 0 | -51.61 | 0 |
| 2016 (3) | 0.2 | 300.0 | -0.19 | 0 | 0 | 0 | -0.11 | 0 | 0.01 | 0 | 0.17 | -22.73 | 0 | 0 | 6.34 | -8.31 | -0.7 | 0 | -0.68 | 0 | 0.58 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.05 | 0 | -0.22 | 0 | 0.07 | -65.0 | -0.03 | 0 | -0.17 | 0 | 0.22 | 69.23 | 0 | 0 | 6.92 | 47.41 | -0.31 | 0 | -0.28 | 0 | 0.58 | -1.69 | 0 | 0 | 16.67 | 0 |
| 2014 (1) | -0.08 | 0 | -0.14 | 0 | 0.2 | 0 | -0.03 | 0 | -0.22 | 0 | 0.13 | -45.83 | 0 | 0 | 4.69 | -41.34 | -0.73 | 0 | -0.66 | 0 | 0.59 | -14.49 | 0 | 0 | 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) | -0.17 | -121.52 | -312.5 | -0.03 | 62.5 | -50.0 | -0.5 | -285.19 | -8.7 | 0 | 0 | 100.0 | -0.2 | -128.17 | -433.33 | 0.05 | 150.0 | -58.33 | -0.02 | 66.67 | 0 | 3.18 | 178.66 | -63.64 | 0.17 | -46.88 | 183.33 | 0.14 | -53.33 | -26.32 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | -77.27 | -137.17 | -370.45 |
| 24Q2 (19) | 0.79 | 3850.0 | 216.0 | -0.08 | -33.33 | -100.0 | 0.27 | 155.1 | 208.0 | 0 | 100.0 | 0 | 0.71 | 1875.0 | 238.1 | 0.02 | -66.67 | -50.0 | -0.06 | 0 | 0 | 1.14 | -71.43 | -60.86 | 0.32 | 28.0 | 433.33 | 0.3 | 11.11 | 233.33 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 207.89 | 3538.16 | 49.68 |
| 24Q1 (18) | 0.02 | -93.55 | -93.75 | -0.06 | 40.0 | -200.0 | -0.49 | -345.45 | -206.25 | -0.12 | -271.43 | -300.0 | -0.04 | -119.05 | -113.33 | 0.06 | -33.33 | 100.0 | 0 | 0 | 0 | 4.00 | -33.33 | 81.33 | 0.25 | 0.0 | 31.58 | 0.27 | 68.75 | 50.0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 5.71 | -95.39 | -95.18 |
| 23Q4 (17) | 0.31 | 287.5 | -20.51 | -0.1 | -400.0 | -11.11 | -0.11 | 76.09 | 15.38 | 0.07 | 200.0 | 75.0 | 0.21 | 250.0 | -30.0 | 0.09 | -25.0 | -18.18 | 0 | 0 | -100.0 | 6.00 | -31.5 | -2.36 | 0.25 | 316.67 | -3.85 | 0.16 | -15.79 | -23.81 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 124.00 | 334.0 | -4.62 |
| 23Q3 (16) | 0.08 | -68.0 | -74.19 | -0.02 | 50.0 | 71.43 | -0.46 | -84.0 | -130.0 | -0.07 | 0 | -240.0 | 0.06 | -71.43 | -75.0 | 0.12 | 200.0 | 100.0 | 0 | 0 | 0 | 8.76 | 200.0 | 82.48 | 0.06 | 0.0 | 100.0 | 0.19 | 111.11 | 72.73 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 28.57 | -79.43 | -81.57 |
| 23Q2 (15) | 0.25 | -21.88 | 327.27 | -0.04 | -100.0 | -110.81 | -0.25 | -56.25 | -316.67 | 0 | 100.0 | 0 | 0.21 | -30.0 | -19.23 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 2.92 | 32.36 | 13.14 | 0.06 | -68.42 | -68.42 | 0.09 | -50.0 | -72.73 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 138.89 | 17.19 | 642.93 |
| 23Q1 (14) | 0.32 | -17.95 | -5.88 | -0.02 | 77.78 | 60.0 | -0.16 | -23.08 | -220.0 | -0.03 | -175.0 | -400.0 | 0.3 | 0.0 | 3.45 | 0.03 | -72.73 | -40.0 | 0 | -100.0 | 0 | 2.21 | -64.1 | -52.35 | 0.19 | -26.92 | 1800.0 | 0.18 | -14.29 | 260.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 118.52 | -8.83 | -47.71 |
| 22Q4 (13) | 0.39 | 25.81 | 69.57 | -0.09 | -28.57 | -80.0 | -0.13 | 35.0 | -160.0 | 0.04 | -20.0 | 180.0 | 0.3 | 25.0 | 66.67 | 0.11 | 83.33 | 266.67 | 0.02 | 0 | 200.0 | 6.15 | 28.03 | 197.02 | 0.26 | 766.67 | 550.0 | 0.21 | 90.91 | 950.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 130.00 | -16.13 | -32.17 |
| 22Q3 (12) | 0.31 | 381.82 | -11.43 | -0.07 | -118.92 | 30.0 | -0.2 | -233.33 | -122.22 | 0.05 | 0 | 200.0 | 0.24 | -7.69 | -4.0 | 0.06 | 50.0 | 50.0 | 0 | 0 | 0 | 4.80 | 86.0 | 6.8 | 0.03 | -84.21 | 150.0 | 0.11 | -66.67 | 320.0 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 155.00 | 705.91 | -77.86 |
| 22Q2 (11) | -0.11 | -132.35 | -147.83 | 0.37 | 840.0 | 628.57 | -0.06 | -20.0 | -20.0 | 0 | -100.0 | 100.0 | 0.26 | -10.34 | 62.5 | 0.04 | -20.0 | -42.86 | 0 | 0 | 0 | 2.58 | -44.26 | -49.49 | 0.19 | 1800.0 | 46.15 | 0.33 | 560.0 | 175.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -25.58 | -111.29 | -124.47 |
| 22Q1 (10) | 0.34 | 47.83 | 585.71 | -0.05 | 0.0 | 64.29 | -0.05 | 0.0 | -183.33 | 0.01 | 120.0 | 116.67 | 0.29 | 61.11 | 238.1 | 0.05 | 66.67 | -64.29 | 0 | 100.0 | 0 | 4.63 | 123.77 | -64.62 | 0.01 | -75.0 | 125.0 | 0.05 | 150.0 | 266.67 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 226.67 | 18.26 | 326.67 |
| 21Q4 (9) | 0.23 | -34.29 | -32.35 | -0.05 | 50.0 | 66.67 | -0.05 | 44.44 | 50.0 | -0.05 | 0.0 | -25.0 | 0.18 | -28.0 | -5.26 | 0.03 | -25.0 | -75.0 | -0.02 | 0 | 0 | 2.07 | -53.97 | -78.1 | 0.04 | 166.67 | -55.56 | 0.02 | 140.0 | -71.43 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 191.67 | -72.62 | -4.17 |
| 21Q3 (8) | 0.35 | 52.17 | 94.44 | -0.1 | -42.86 | 23.08 | -0.09 | -80.0 | -160.0 | -0.05 | -150.0 | -600.0 | 0.25 | 56.25 | 400.0 | 0.04 | -42.86 | -76.47 | 0 | 0 | 0 | 4.49 | -12.04 | -70.39 | -0.06 | -146.15 | -100.0 | -0.05 | -141.67 | -25.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 700.00 | 569.57 | 133.33 |
| 21Q2 (7) | 0.23 | 428.57 | 428.57 | -0.07 | 50.0 | 95.1 | -0.05 | -183.33 | -103.6 | -0.02 | 66.67 | -166.67 | 0.16 | 176.19 | 110.67 | 0.07 | -50.0 | 16.67 | 0 | 0 | 0 | 5.11 | -60.95 | 2.19 | 0.13 | 425.0 | 30.0 | 0.12 | 500.0 | 20.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 104.55 | 204.55 | 383.77 |
| 21Q1 (6) | -0.07 | -120.59 | 22.22 | -0.14 | 6.67 | -250.0 | 0.06 | 160.0 | 220.0 | -0.06 | -50.0 | 33.33 | -0.21 | -210.53 | -61.54 | 0.14 | 16.67 | 180.0 | 0 | 0 | 0 | 13.08 | 38.47 | 172.15 | -0.04 | -144.44 | -128.57 | -0.03 | -142.86 | -117.65 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | -100.00 | -150.0 | -188.89 |
| 20Q4 (5) | 0.34 | 88.89 | 112.5 | -0.15 | -15.38 | -650.0 | -0.1 | -166.67 | 0 | -0.04 | -500.0 | -144.44 | 0.19 | 280.0 | 35.71 | 0.12 | -29.41 | 500.0 | 0 | 0 | 0 | 9.45 | -37.75 | 386.61 | 0.09 | 400.0 | 12.5 | 0.07 | 275.0 | 0.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 200.00 | -33.33 | 100.0 |
| 20Q3 (4) | 0.18 | 357.14 | 0.0 | -0.13 | 90.91 | 0.0 | 0.15 | -89.21 | 0.0 | 0.01 | -66.67 | 0.0 | 0.05 | 103.33 | 0.0 | 0.17 | 183.33 | 0.0 | 0 | 0 | 0.0 | 15.18 | 203.57 | 0.0 | -0.03 | -130.0 | 0.0 | -0.04 | -140.0 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 300.00 | 914.29 | 0.0 |
| 20Q2 (3) | -0.07 | 22.22 | 0.0 | -1.43 | -3475.0 | 0.0 | 1.39 | 2880.0 | 0.0 | 0.03 | 133.33 | 0.0 | -1.5 | -1053.85 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 5.00 | 4.0 | 0.0 | 0.1 | -28.57 | 0.0 | 0.1 | -41.18 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -36.84 | -6.43 | 0.0 |
| 20Q1 (2) | -0.09 | -156.25 | 0.0 | -0.04 | -100.0 | 0.0 | -0.05 | 0 | 0.0 | -0.09 | -200.0 | 0.0 | -0.13 | -192.86 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0.0 | 4.81 | 147.6 | 0.0 | 0.14 | 75.0 | 0.0 | 0.17 | 142.86 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -34.62 | -134.62 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
