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 | 4150.0 | -0.79 | 0 | -0.2 | 0 | 0.07 | 0 | 0.06 | 0 | 0.28 | 16.67 | 0 | 0 | 5.29 | -3.18 | 0.27 | 0 | 0.29 | 0 | 0.35 | 0.0 | 0.02 | 100.0 | 128.79 | 1445.45 |
| 2022 (9) | 0.02 | 0 | -0.06 | 0 | 0 | 0 | 0 | 0 | -0.04 | 0 | 0.24 | 33.33 | 0 | 0 | 5.47 | 31.81 | -0.14 | 0 | -0.12 | 0 | 0.35 | 0.0 | 0.01 | 0.0 | 8.33 | 0 |
| 2021 (8) | -0.17 | 0 | 0.37 | 0 | -0.44 | 0 | 0 | 0 | 0.2 | -72.22 | 0.18 | -33.33 | 0 | 0 | 4.15 | -27.34 | -0.01 | 0 | 0 | 0 | 0.35 | 2.94 | 0.01 | 0.0 | -47.22 | 0 |
| 2020 (7) | 0.87 | 97.73 | -0.15 | 0 | -0.49 | 0 | 0.03 | 50.0 | 0.72 | 41.18 | 0.27 | 3.85 | 0.02 | 0 | 5.71 | 2.31 | 0.39 | 0.0 | 0.39 | 14.71 | 0.34 | 3.03 | 0.01 | 0.0 | 117.57 | 81.7 |
| 2019 (6) | 0.44 | -30.16 | 0.07 | 0 | -0.7 | 0 | 0.02 | 0 | 0.51 | 30.77 | 0.26 | -25.71 | 0 | 0 | 5.58 | -27.31 | 0.39 | 21.88 | 0.34 | -41.38 | 0.33 | 6.45 | 0.01 | 0.0 | 64.71 | -7.56 |
| 2018 (5) | 0.63 | 103.23 | -0.24 | 0 | -3.3 | 0 | -0.03 | 0 | 0.39 | -88.46 | 0.35 | -10.26 | 0 | 0 | 7.68 | -19.7 | 0.32 | 3100.0 | 0.58 | -61.07 | 0.31 | 6.9 | 0.01 | -50.0 | 70.00 | 306.45 |
| 2017 (4) | 0.31 | -56.34 | 3.07 | 1515.79 | -0.6 | 0 | 0.04 | 0.0 | 3.38 | 275.56 | 0.39 | -2.5 | -0.01 | 0 | 9.56 | -1.78 | 0.01 | -93.75 | 1.49 | 282.05 | 0.29 | 3.57 | 0.02 | 0.0 | 17.22 | -83.26 |
| 2016 (3) | 0.71 | 115.15 | 0.19 | 0 | -0.5 | 0 | 0.04 | -42.86 | 0.9 | 0 | 0.4 | -25.93 | 0 | 0 | 9.73 | -13.85 | 0.16 | -71.43 | 0.39 | -15.22 | 0.28 | 16.67 | 0.02 | 0.0 | 102.90 | 124.51 |
| 2015 (2) | 0.33 | -70.27 | -3.42 | 0 | 1.57 | -28.96 | 0.07 | 0 | -3.09 | 0 | 0.54 | -12.9 | 0.01 | 0 | 11.30 | -13.45 | 0.56 | -26.32 | 0.46 | -36.99 | 0.24 | 20.0 | 0.02 | -33.33 | 45.83 | -60.36 |
| 2014 (1) | 1.11 | -8.26 | -2.63 | 0 | 2.21 | 0 | -0.18 | 0 | -1.52 | 0 | 0.62 | 87.88 | 0 | 0 | 13.05 | 57.03 | 0.76 | 90.0 | 0.73 | 58.7 | 0.2 | 0.0 | 0.03 | -40.0 | 115.62 | -32.15 |
| 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) | 0.22 | -40.54 | -54.17 | 0.46 | 253.33 | 253.33 | -0.37 | 0 | -94.74 | 0 | 0 | -100.0 | 0.68 | 871.43 | 277.78 | 0.09 | 50.0 | 50.0 | 0 | 0 | 0 | 7.14 | 51.19 | 63.1 | 0.04 | -55.56 | -75.0 | 0.06 | -25.0 | -64.71 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 137.50 | -33.11 | -25.52 |
| 24Q2 (19) | 0.37 | 628.57 | 1333.33 | -0.3 | -314.29 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | 153.85 | 0.06 | -33.33 | -25.0 | 0 | 0 | 0 | 4.72 | -27.03 | -17.32 | 0.09 | -52.63 | -35.71 | 0.08 | -52.94 | -42.86 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 205.56 | 892.86 | 1675.93 |
| 24Q1 (18) | -0.07 | -150.0 | -126.92 | 0.14 | 193.33 | 158.33 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.07 | 800.0 | 250.0 | 0.09 | 125.0 | 0.0 | 0 | 0 | 0 | 6.47 | 92.63 | -5.04 | 0.19 | 211.76 | 35.71 | 0.17 | 221.43 | 30.77 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -25.93 | 0 | -121.94 |
| 23Q4 (17) | 0.14 | -70.83 | 160.87 | -0.15 | 50.0 | -1600.0 | 0 | 100.0 | -100.0 | -0.13 | -165.0 | 0 | -0.01 | -105.56 | 95.45 | 0.04 | -33.33 | 33.33 | 0 | 0 | 0 | 3.36 | -23.25 | 28.85 | -0.17 | -206.25 | -13.33 | -0.14 | -182.35 | -7.69 | 0.09 | 0.0 | 0.0 | 0.01 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.48 | 1700.0 | 182.35 | -0.3 | -200.0 | -225.0 | -0.19 | 0 | 50.0 | 0.2 | 0 | 0 | 0.18 | 238.46 | -56.1 | 0.06 | -25.0 | -25.0 | 0 | 0 | 0 | 4.38 | -23.36 | -37.04 | 0.16 | 14.29 | 166.67 | 0.17 | 21.43 | 142.86 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 184.62 | 1515.38 | 73.76 |
| 23Q2 (15) | -0.03 | -111.54 | 57.14 | -0.1 | 58.33 | 64.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.13 | -750.0 | 62.86 | 0.08 | -11.11 | 166.67 | 0 | 0 | 0 | 5.71 | -16.19 | 105.71 | 0.14 | 0.0 | 1300.0 | 0.14 | 7.69 | 366.67 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -13.04 | -111.04 | 77.64 |
| 23Q1 (14) | 0.26 | 213.04 | 85.71 | -0.24 | -2500.0 | -700.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.02 | 109.09 | -81.82 | 0.09 | 200.0 | -10.0 | 0 | 0 | 0 | 6.82 | 161.36 | -31.82 | 0.14 | 193.33 | 333.33 | 0.13 | 200.0 | 244.44 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 118.18 | 0 | 0 |
| 22Q4 (13) | -0.23 | -235.29 | -355.56 | 0.01 | -95.83 | -93.75 | 0.39 | 202.63 | 188.64 | 0 | 0 | 0 | -0.22 | -153.66 | -188.0 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0 | 2.61 | -62.5 | -2.61 | -0.15 | -350.0 | -600.0 | -0.13 | -285.71 | -750.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.17 | 342.86 | 1600.0 | 0.24 | 185.71 | 4.35 | -0.38 | 0 | 0 | 0 | 0 | 0 | 0.41 | 217.14 | 70.83 | 0.08 | 166.67 | 60.0 | 0 | 0 | 0 | 6.96 | 150.43 | 64.17 | 0.06 | 500.0 | 185.71 | 0.07 | 133.33 | 187.5 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 106.25 | 282.14 | 6.25 |
| 22Q2 (11) | -0.07 | -150.0 | 63.16 | -0.28 | -833.33 | -566.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.35 | -418.18 | -169.23 | 0.03 | -70.0 | 200.0 | 0 | 0 | 0 | 2.78 | -72.22 | 177.78 | 0.01 | 116.67 | 133.33 | 0.03 | 133.33 | 200.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | -58.33 | 0 | 81.58 |
| 22Q1 (10) | 0.14 | 55.56 | 275.0 | -0.03 | -118.75 | 62.5 | 0 | 100.0 | 0 | 0 | 0 | 100.0 | 0.11 | -56.0 | 168.75 | 0.1 | 233.33 | 0.0 | 0 | 0 | 0 | 10.00 | 273.33 | 4.0 | -0.06 | -300.0 | -185.71 | -0.09 | -550.0 | -200.0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.09 | 800.0 | -68.97 | 0.16 | -30.43 | 129.09 | -0.44 | 0 | 0 | 0 | 0 | 0 | 0.25 | 4.17 | 196.15 | 0.03 | -40.0 | 50.0 | 0 | 0 | -100.0 | 2.68 | -36.79 | 21.87 | 0.03 | 142.86 | 137.5 | 0.02 | 125.0 | 125.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 81.82 | -18.18 | -97.18 |
| 21Q3 (8) | 0.01 | 105.26 | -95.83 | 0.23 | 283.33 | -58.18 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.24 | 284.62 | -69.62 | 0.05 | 400.0 | -28.57 | 0 | 0 | 0 | 4.24 | 323.73 | -26.76 | -0.07 | -133.33 | -153.85 | -0.08 | -166.67 | -157.14 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 131.58 | -4.17 |
| 21Q2 (7) | -0.19 | -137.5 | -137.5 | 0.06 | 175.0 | 146.15 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.13 | 18.75 | 38.1 | 0.01 | -90.0 | -90.91 | 0 | 0 | 0 | 1.00 | -89.6 | -88.73 | -0.03 | -142.86 | -120.0 | -0.03 | -133.33 | -121.43 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -316.67 | -612.5 | -770.83 |
| 21Q1 (6) | -0.08 | -127.59 | -119.05 | -0.08 | 85.45 | -300.0 | 0 | 0 | 0 | -0.01 | 0 | -104.55 | -0.16 | 38.46 | -140.0 | 0.1 | 400.0 | 66.67 | 0 | -100.0 | 0 | 9.62 | 337.5 | 117.95 | 0.07 | 187.5 | -63.16 | 0.09 | 212.5 | -52.63 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -44.44 | -101.53 | -128.57 |
| 20Q4 (5) | 0.29 | 20.83 | 31.82 | -0.55 | -200.0 | -189.47 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.26 | -132.91 | -966.67 | 0.02 | -71.43 | -50.0 | 0.02 | 0 | 0 | 2.20 | -62.01 | -41.76 | -0.08 | -161.54 | -300.0 | -0.08 | -157.14 | -100.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 2900.00 | 2679.17 | 427.27 |
| 20Q3 (4) | 0.24 | 400.0 | 0.0 | 0.55 | 523.08 | 0.0 | -0.48 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.79 | 476.19 | 0.0 | 0.07 | -36.36 | 0.0 | 0 | 0 | 0.0 | 5.79 | -34.79 | 0.0 | 0.13 | -13.33 | 0.0 | 0.14 | 0.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 104.35 | 386.96 | 0.0 |
| 20Q2 (3) | -0.08 | -119.05 | 0.0 | -0.13 | -550.0 | 0.0 | 0 | 0 | 0.0 | -0.19 | -186.36 | 0.0 | -0.21 | -152.5 | 0.0 | 0.11 | 83.33 | 0.0 | 0 | 0 | 0.0 | 8.87 | 101.08 | 0.0 | 0.15 | -21.05 | 0.0 | 0.14 | -26.32 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -36.36 | -123.38 | 0.0 |
| 20Q1 (2) | 0.42 | 90.91 | 0.0 | -0.02 | 89.47 | 0.0 | 0 | 100.0 | 0.0 | 0.22 | 0 | 0.0 | 0.4 | 1233.33 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 4.41 | 16.91 | 0.0 | 0.19 | 1050.0 | 0.0 | 0.19 | 575.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 155.56 | -71.72 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 550.00 | 0.0 | 0.0 |
