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) | 0.76 | -42.86 | 0.37 | 0 | -0.56 | 0 | -0.07 | 0 | 1.13 | -5.04 | 0.2 | 122.22 | 0.05 | 0 | 5.24 | 139.67 | 0.47 | -26.56 | 0.44 | -41.33 | 0.21 | -12.5 | 0.11 | 0.0 | 100.00 | -17.29 |
| 2022 (9) | 1.33 | 43.01 | -0.14 | 0 | -0.61 | 0 | 0.01 | 0 | 1.19 | 26.6 | 0.09 | 800.0 | 0 | 0 | 2.18 | 885.19 | 0.64 | 45.45 | 0.75 | 167.86 | 0.24 | -25.0 | 0.11 | 10.0 | 120.91 | -8.99 |
| 2021 (8) | 0.93 | -11.43 | 0.01 | 0 | -0.44 | 0 | -0.05 | 0 | 0.94 | -9.62 | 0.01 | -66.67 | 0 | 0 | 0.22 | -66.3 | 0.44 | -24.14 | 0.28 | -24.32 | 0.32 | -3.03 | 0.1 | -9.09 | 132.86 | 2.49 |
| 2020 (7) | 1.05 | 40.0 | -0.01 | 0 | -0.14 | 0 | -0.06 | 0 | 1.04 | 46.48 | 0.03 | -40.0 | 0 | 0 | 0.66 | -45.53 | 0.58 | 1833.33 | 0.37 | 1133.33 | 0.33 | -8.33 | 0.11 | 0.0 | 129.63 | -13.58 |
| 2019 (6) | 0.75 | -15.73 | -0.04 | 0 | -0.47 | 0 | -0.03 | 0 | 0.71 | 1083.33 | 0.05 | -84.85 | 0 | 0 | 1.21 | -84.41 | 0.03 | -85.0 | 0.03 | -93.48 | 0.36 | 50.0 | 0.11 | -35.29 | 150.00 | 46.63 |
| 2018 (5) | 0.89 | 30.88 | -0.83 | 0 | -0.48 | 0 | -0.02 | 0 | 0.06 | -88.0 | 0.33 | -59.26 | 0 | 0 | 7.75 | -54.57 | 0.2 | -66.1 | 0.46 | -22.03 | 0.24 | 50.0 | 0.17 | -15.0 | 102.30 | 42.92 |
| 2017 (4) | 0.68 | -5.56 | -0.18 | 0 | -0.24 | 0 | 0.02 | 0 | 0.5 | -51.46 | 0.81 | 35.0 | -0.01 | 0 | 17.05 | 25.05 | 0.59 | 20.41 | 0.59 | 9.26 | 0.16 | 14.29 | 0.2 | -9.09 | 71.58 | -10.53 |
| 2016 (3) | 0.72 | -1.37 | 0.31 | 0 | -0.39 | 0 | -0.01 | 0 | 1.03 | 0 | 0.6 | -61.04 | 0 | 0 | 13.64 | -60.06 | 0.49 | -3.92 | 0.54 | 20.0 | 0.14 | 0.0 | 0.22 | 0.0 | 80.00 | -11.23 |
| 2015 (2) | 0.73 | -22.34 | -3.66 | 0 | -1.08 | 0 | -0.01 | 0 | -2.93 | 0 | 1.54 | 1611.11 | -0.03 | 0 | 34.15 | 1561.79 | 0.51 | -17.74 | 0.45 | -31.82 | 0.14 | -12.5 | 0.22 | -4.35 | 90.12 | 0.67 |
| 2014 (1) | 0.94 | -14.55 | -0.17 | 0 | -0.66 | 0 | 0.01 | 0 | 0.77 | 1.32 | 0.09 | -52.63 | 0 | 0 | 2.05 | -49.82 | 0.62 | -21.52 | 0.66 | -9.59 | 0.16 | 0.0 | 0.23 | 0.0 | 89.52 | -8.85 |
| 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) | -0.08 | -119.51 | -260.0 | 0 | 100.0 | -100.0 | -0.01 | 97.78 | 98.0 | 0.04 | 0 | 500.0 | -0.08 | -120.0 | -113.56 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.08 | -27.27 | 33.33 | 0.03 | -83.33 | -70.0 | 0.05 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | -80.00 | -150.73 | -388.0 |
| 24Q2 (19) | 0.41 | 272.73 | -12.77 | -0.01 | -104.35 | 85.71 | -0.45 | -4400.0 | -2150.0 | 0 | 100.0 | 0 | 0.4 | 17.65 | 0.0 | 0.01 | -75.0 | -88.89 | 0 | 0 | -100.0 | 1.09 | -76.9 | -88.04 | 0.11 | -8.33 | 10.0 | 0.18 | -33.33 | 50.0 | 0.05 | 0.0 | -16.67 | 0.03 | 0.0 | 0.0 | 157.69 | 401.75 | -29.54 |
| 24Q1 (18) | 0.11 | 320.0 | -62.07 | 0.23 | 1250.0 | 355.56 | -0.01 | 0.0 | 50.0 | -0.1 | -100.0 | -900.0 | 0.34 | 585.71 | 70.0 | 0.04 | 0 | -42.86 | 0 | -100.0 | 100.0 | 4.71 | 0 | -36.13 | 0.12 | -14.29 | -29.41 | 0.27 | 145.45 | 145.45 | 0.05 | 0.0 | -16.67 | 0.03 | 0.0 | 0.0 | 31.43 | 219.43 | -78.33 |
| 23Q4 (17) | -0.05 | -200.0 | -129.41 | -0.02 | -103.7 | 75.0 | -0.01 | 98.0 | 95.45 | -0.05 | -400.0 | -400.0 | -0.07 | -111.86 | -177.78 | 0 | -100.0 | -100.0 | 0.04 | 500.0 | 180.0 | -0.00 | -100.0 | -100.0 | 0.14 | 133.33 | -26.32 | 0.11 | 10.0 | -8.33 | 0.05 | 0.0 | -16.67 | 0.03 | 0.0 | 0.0 | -26.32 | -194.74 | -132.51 |
| 23Q3 (16) | 0.05 | -89.36 | -90.38 | 0.54 | 871.43 | 1450.0 | -0.5 | -2400.0 | -2400.0 | -0.01 | 0 | -120.0 | 0.59 | 47.5 | 22.92 | 0.04 | -55.56 | 0 | -0.01 | -133.33 | 66.67 | 4.26 | -53.19 | 0 | 0.06 | -40.0 | -60.0 | 0.1 | -16.67 | -62.96 | 0.05 | -16.67 | -16.67 | 0.03 | 0.0 | 0.0 | 27.78 | -87.59 | -80.77 |
| 23Q2 (15) | 0.47 | 62.07 | 34.29 | -0.07 | 22.22 | -250.0 | -0.02 | 0.0 | 93.33 | 0 | 100.0 | 100.0 | 0.4 | 100.0 | 21.21 | 0.09 | 28.57 | 0 | 0.03 | 400.0 | 0 | 9.09 | 23.38 | 0 | 0.1 | -41.18 | -33.33 | 0.12 | 9.09 | -36.84 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 223.81 | 54.35 | 79.05 |
| 23Q1 (14) | 0.29 | 70.59 | 0.0 | -0.09 | -12.5 | 0 | -0.02 | 90.91 | 71.43 | -0.01 | 0.0 | -200.0 | 0.2 | 122.22 | -31.03 | 0.07 | 600.0 | 0 | -0.01 | 80.0 | 0 | 7.37 | 695.79 | 0 | 0.17 | -10.53 | 6.25 | 0.11 | -8.33 | -35.29 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 145.00 | 79.12 | 30.0 |
| 22Q4 (13) | 0.17 | -67.31 | -15.0 | -0.08 | -100.0 | -500.0 | -0.22 | -1000.0 | -2300.0 | -0.01 | -120.0 | 0.0 | 0.09 | -81.25 | -59.09 | 0.01 | 0 | 0 | -0.05 | -66.67 | 0 | 0.93 | 0 | 0 | 0.19 | 26.67 | 850.0 | 0.12 | -55.56 | 1300.0 | 0.06 | 0.0 | -14.29 | 0.03 | 0.0 | 0.0 | 80.95 | -43.96 | -63.57 |
| 22Q3 (12) | 0.52 | 48.57 | 73.33 | -0.04 | -100.0 | -300.0 | -0.02 | 93.33 | 94.87 | 0.05 | 600.0 | 600.0 | 0.48 | 45.45 | 65.52 | 0 | 0 | 0 | -0.03 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 0.0 | -6.25 | 0.27 | 42.11 | 107.69 | 0.06 | 0.0 | -25.0 | 0.03 | 0.0 | 0.0 | 144.44 | 15.56 | 15.56 |
| 22Q2 (11) | 0.35 | 20.69 | 6.06 | -0.02 | 0 | 0 | -0.3 | -328.57 | -900.0 | -0.01 | -200.0 | 50.0 | 0.33 | 13.79 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | -6.25 | 7.14 | 0.19 | 11.76 | 171.43 | 0.06 | 0.0 | -25.0 | 0.03 | 0.0 | 0.0 | 125.00 | 12.07 | -31.82 |
| 22Q1 (10) | 0.29 | 45.0 | 190.0 | 0 | -100.0 | 0 | -0.07 | -800.0 | -133.33 | 0.01 | 200.0 | 200.0 | 0.29 | 31.82 | 190.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 700.0 | 33.33 | 0.17 | 1800.0 | 70.0 | 0.06 | -14.29 | -25.0 | 0.03 | 0.0 | 0.0 | 111.54 | -49.81 | 134.23 |
| 21Q4 (9) | 0.2 | -33.33 | -39.39 | 0.02 | 300.0 | -60.0 | 0.01 | 102.56 | 0 | -0.01 | 0.0 | 0 | 0.22 | -24.14 | -42.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.02 | -87.5 | -90.0 | -0.01 | -107.69 | -110.0 | 0.07 | -12.5 | -12.5 | 0.03 | 0.0 | 0.0 | 222.22 | 77.78 | 41.41 |
| 21Q3 (8) | 0.3 | -9.09 | -28.57 | -0.01 | 0 | 0.0 | -0.39 | -1200.0 | -333.33 | -0.01 | 50.0 | 50.0 | 0.29 | -12.12 | -29.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 14.29 | -27.27 | 0.13 | 85.71 | -13.33 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 125.00 | -31.82 | -22.62 |
| 21Q2 (7) | 0.33 | 230.0 | 26.92 | 0 | 0 | 100.0 | -0.03 | 0.0 | 0.0 | -0.02 | -100.0 | -100.0 | 0.33 | 230.0 | 32.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.14 | 16.67 | 75.0 | 0.07 | -30.0 | 75.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 183.33 | 285.0 | 5.77 |
| 21Q1 (6) | 0.1 | -69.7 | 100.0 | 0 | -100.0 | 100.0 | -0.03 | 0 | -50.0 | -0.01 | 0 | 66.67 | 0.1 | -73.68 | 400.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.12 | -40.0 | 71.43 | 0.1 | 0.0 | 25.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 47.62 | -69.7 | 80.95 |
| 20Q4 (5) | 0.33 | -21.43 | 57.14 | 0.05 | 600.0 | 171.43 | 0 | 100.0 | 100.0 | 0 | 100.0 | 0 | 0.38 | -7.32 | 171.43 | 0.01 | 0 | -50.0 | 0 | 0 | 100.0 | 0.84 | 0 | -56.72 | 0.2 | -9.09 | 300.0 | 0.1 | -33.33 | 400.0 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 0.0 | 157.14 | -2.72 | 4.76 |
| 20Q3 (4) | 0.42 | 61.54 | 0.0 | -0.01 | 0.0 | 0.0 | -0.09 | -200.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.41 | 64.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.22 | 175.0 | 0.0 | 0.15 | 275.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 161.54 | -6.8 | 0.0 |
| 20Q2 (3) | 0.26 | 420.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.03 | -50.0 | 0.0 | -0.01 | 66.67 | 0.0 | 0.25 | 1150.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.97 | 0 | 0.0 | 0.08 | 14.29 | 0.0 | 0.04 | -50.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 173.33 | 558.67 | 0.0 |
| 20Q1 (2) | 0.05 | -76.19 | 0.0 | -0.03 | 57.14 | 0.0 | -0.02 | 33.33 | 0.0 | -0.03 | 0 | 0.0 | 0.02 | -85.71 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.07 | 40.0 | 0.0 | 0.08 | 300.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0.03 | 0.0 | 0.0 | 26.32 | -82.46 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 150.00 | 0.0 | 0.0 |
