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) | 2.53 | 246.58 | -0.03 | 0 | -0.59 | 0 | -0.03 | 0 | 2.5 | 267.65 | 0.07 | -30.0 | 0 | 0 | 0.78 | -25.69 | 0.92 | 8.24 | 0.74 | 48.0 | 0.08 | 14.29 | 0.01 | -66.67 | 304.82 | 150.54 |
| 2022 (9) | 0.73 | 0 | -0.05 | 0 | -0.22 | 0 | 0.11 | 0 | 0.68 | 0 | 0.1 | -16.67 | 0 | 0 | 1.05 | -37.48 | 0.85 | 269.57 | 0.5 | 127.27 | 0.07 | -36.36 | 0.03 | 0.0 | 121.67 | 0 |
| 2021 (8) | -0.11 | 0 | 0.03 | 0 | -0.15 | 0 | -0.07 | 0 | -0.08 | 0 | 0.12 | -42.86 | 0 | 0 | 1.69 | -40.85 | 0.23 | -67.61 | 0.22 | 29.41 | 0.11 | -26.67 | 0.03 | -25.0 | -30.56 | 0 |
| 2020 (7) | -0.17 | 0 | -0.05 | 0 | -1.61 | 0 | -0.03 | 0 | -0.22 | 0 | 0.21 | 133.33 | 0 | 0 | 2.85 | 126.68 | 0.71 | 9.23 | 0.17 | -69.64 | 0.15 | 0.0 | 0.04 | -20.0 | -47.22 | 0 |
| 2019 (6) | 0.53 | -38.37 | -0.52 | 0 | -1.07 | 0 | 0.07 | 250.0 | 0.01 | -99.2 | 0.09 | -59.09 | 0 | 0 | 1.26 | -62.86 | 0.65 | 44.44 | 0.56 | 7.69 | 0.15 | 25.0 | 0.05 | -44.44 | 69.74 | -40.8 |
| 2018 (5) | 0.86 | 109.76 | 0.39 | 0 | 2.04 | 0 | 0.02 | -84.62 | 1.25 | 0 | 0.22 | 69.23 | 0 | 0 | 3.38 | 123.12 | 0.45 | 0 | 0.52 | 0 | 0.12 | -14.29 | 0.09 | 28.57 | 117.81 | 0 |
| 2017 (4) | 0.41 | 0 | -1.15 | 0 | -0.65 | 0 | 0.13 | 0 | -0.74 | 0 | 0.13 | -7.14 | 0 | 0 | 1.52 | 8.89 | -0.43 | 0 | -2.67 | 0 | 0.14 | 7.69 | 0.07 | -80.56 | 0.00 | 0 |
| 2016 (3) | -0.61 | 0 | 0.41 | 0 | -1.14 | 0 | -0.02 | 0 | -0.2 | 0 | 0.14 | 16.67 | 0 | 0 | 1.39 | 56.02 | 0.49 | -58.82 | -0.87 | 0 | 0.13 | 18.18 | 0.36 | 12.5 | 0.00 | 0 |
| 2015 (2) | 1.88 | 2250.0 | -0.17 | 0 | 2.09 | 0 | 0.08 | 33.33 | 1.71 | 17000.0 | 0.12 | 0.0 | 0 | 0 | 0.89 | -30.36 | 1.19 | 3.48 | 1.45 | 22.88 | 0.11 | 10.0 | 0.32 | 1500.0 | 100.00 | 1525.0 |
| 2014 (1) | 0.08 | -90.12 | -0.07 | 0 | -0.45 | 0 | 0.06 | 0 | 0.01 | -98.59 | 0.12 | -25.0 | 0 | 0 | 1.28 | -37.74 | 1.15 | 76.92 | 1.18 | 81.54 | 0.1 | -9.09 | 0.02 | 0 | 6.15 | -94.23 |
| 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) | 0.12 | -42.86 | 1100.0 | 0.01 | -50.0 | 0.0 | -0.74 | -7300.0 | -25.42 | -0.01 | -125.0 | -150.0 | 0.13 | -43.48 | 550.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.2 | -35.48 | -23.08 | 0.15 | -51.61 | -21.05 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 70.59 | 14.29 | 1382.35 |
| 24Q2 (19) | 0.21 | -55.32 | -86.18 | 0.02 | 100.0 | 166.67 | -0.01 | 0.0 | 0 | 0.04 | 500.0 | 0 | 0.23 | -52.08 | -84.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.31 | 0.0 | 158.33 | 0.31 | 29.17 | 158.33 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 61.76 | -64.52 | -94.31 |
| 24Q1 (18) | 0.47 | -39.74 | 113.64 | 0.01 | 0 | 200.0 | -0.01 | 0 | 0 | -0.01 | 87.5 | -133.33 | 0.48 | -38.46 | 128.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.31 | 24.0 | 6.9 | 0.24 | 14.29 | 14.29 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 174.07 | -48.67 | 81.99 |
| 23Q4 (17) | 0.78 | 7700.0 | -32.17 | 0 | -100.0 | 100.0 | 0 | 100.0 | 0 | -0.08 | -500.0 | -233.33 | 0.78 | 3800.0 | -31.58 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.49 | 0.98 | -28.05 | 0.25 | -3.85 | -51.92 | 0.21 | 10.53 | -4.55 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 339.13 | 7021.74 | -26.28 |
| 23Q3 (16) | 0.01 | -99.34 | -92.31 | 0.01 | 133.33 | -87.5 | -0.59 | 0 | -168.18 | 0.02 | 0 | 0 | 0.02 | -98.66 | -90.48 | 0.01 | -75.0 | -75.0 | 0 | 0 | 0 | 0.48 | -71.86 | -71.5 | 0.26 | 116.67 | 23.81 | 0.19 | 58.33 | -17.39 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 4.76 | -99.56 | -90.48 |
| 23Q2 (15) | 1.52 | 590.91 | 270.73 | -0.03 | -200.0 | 70.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 1.49 | 609.52 | 380.65 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 1.72 | 113.73 | 93.13 | 0.12 | -58.62 | -7.69 | 0.12 | -42.86 | 300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1085.71 | 1035.06 | 58.89 |
| 23Q1 (14) | 0.22 | -80.87 | 122.92 | -0.01 | 0.0 | 66.67 | 0 | 0 | 0 | 0.03 | -50.0 | 0.0 | 0.21 | -81.58 | 121.21 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.80 | 18.47 | -22.49 | 0.29 | -44.23 | 3000.0 | 0.21 | -4.55 | 950.0 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 95.65 | -79.21 | 104.98 |
| 22Q4 (13) | 1.15 | 784.62 | 1816.67 | -0.01 | -112.5 | -200.0 | 0 | 100.0 | 100.0 | 0.06 | 0 | 185.71 | 1.14 | 442.86 | 1528.57 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 0.68 | -60.0 | 30.85 | 0.52 | 147.62 | 2500.0 | 0.22 | -4.35 | 0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 460.00 | 820.0 | 130.0 |
| 22Q3 (12) | 0.13 | -68.29 | 133.33 | 0.08 | 180.0 | 14.29 | -0.22 | 0 | 0 | 0 | -100.0 | 100.0 | 0.21 | -32.26 | 165.62 | 0.04 | 100.0 | 33.33 | 0 | 0 | 0 | 1.69 | 90.68 | 13.56 | 0.21 | 61.54 | 61.54 | 0.23 | 666.67 | 43.75 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 50.00 | -92.68 | 124.36 |
| 22Q2 (11) | 0.41 | 142.71 | 583.33 | -0.1 | -233.33 | 9.09 | 0 | 0 | 0 | 0.01 | -66.67 | 200.0 | 0.31 | 131.31 | 720.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.89 | -14.22 | -62.67 | 0.13 | 1400.0 | 116.67 | 0.03 | 50.0 | -50.0 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 683.33 | 135.59 | 1038.89 |
| 22Q1 (10) | -0.96 | -1700.0 | -700.0 | -0.03 | -400.0 | -160.0 | 0 | 100.0 | 0 | 0.03 | 142.86 | -50.0 | -0.99 | -1514.29 | -571.43 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 1.04 | 100.0 | -60.88 | -0.01 | -150.0 | -150.0 | 0.02 | 0 | 0 | 0.02 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | -1920.00 | -1060.0 | -700.0 |
| 21Q4 (9) | 0.06 | 115.38 | -89.29 | 0.01 | -85.71 | 200.0 | -0.15 | 0 | 87.18 | -0.07 | -75.0 | -133.33 | 0.07 | 121.88 | -87.27 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.52 | -65.28 | -74.44 | 0.02 | -84.62 | 0 | 0 | -100.0 | 100.0 | 0.02 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 200.00 | 197.44 | 0 |
| 21Q3 (8) | -0.39 | -750.0 | 48.0 | 0.07 | 163.64 | -74.07 | 0 | 0 | 0 | -0.04 | -300.0 | -233.33 | -0.32 | -540.0 | 33.33 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 1.49 | -37.31 | -31.64 | 0.13 | 116.67 | -64.86 | 0.16 | 166.67 | 1500.0 | 0.02 | -33.33 | -50.0 | 0.01 | 0.0 | 0.0 | -205.26 | -442.11 | 83.58 |
| 21Q2 (7) | 0.06 | -62.5 | 185.71 | -0.11 | -320.0 | -57.14 | 0 | 0 | 100.0 | -0.01 | -116.67 | 0.0 | -0.05 | -123.81 | 64.29 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 2.38 | -10.12 | 145.24 | 0.06 | 200.0 | -76.0 | 0.06 | 0 | -71.43 | 0.03 | -25.0 | -25.0 | 0.01 | 0.0 | 0.0 | 60.00 | -81.25 | 322.86 |
| 21Q1 (6) | 0.16 | -71.43 | 77.78 | 0.05 | 600.0 | 120.0 | 0 | 100.0 | 100.0 | 0.06 | 300.0 | 400.0 | 0.21 | -61.82 | 231.25 | 0.04 | 33.33 | -63.64 | 0 | 0 | 0 | 2.65 | 30.68 | -62.91 | 0.02 | 0 | -75.0 | 0 | 100.0 | -100.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 320.00 | 0 | 113.33 |
| 20Q4 (5) | 0.56 | 174.67 | 27.27 | -0.01 | -103.7 | -112.5 | -1.17 | 0 | 0 | -0.03 | -200.0 | -175.0 | 0.55 | 214.58 | 5.77 | 0.03 | -40.0 | 200.0 | 0 | 0 | 0 | 2.03 | -7.16 | 222.3 | 0 | -100.0 | -100.0 | -0.05 | -600.0 | -150.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -0.75 | -971.43 | 0.0 | 0.27 | 485.71 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | 400.0 | 0.0 | -0.48 | -242.86 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0.0 | 2.18 | 124.89 | 0.0 | 0.37 | 48.0 | 0.0 | 0.01 | -95.24 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1250.00 | -4542.86 | 0.0 |
| 20Q2 (3) | -0.07 | -177.78 | 0.0 | -0.07 | 72.0 | 0.0 | -0.36 | -350.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.14 | 12.5 | 0.0 | 0.02 | -81.82 | 0.0 | 0 | 0 | 0.0 | 0.97 | -86.41 | 0.0 | 0.25 | 212.5 | 0.0 | 0.21 | 2000.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -26.92 | -117.95 | 0.0 |
| 20Q1 (2) | 0.09 | -79.55 | 0.0 | -0.25 | -412.5 | 0.0 | -0.08 | 0 | 0.0 | -0.02 | -150.0 | 0.0 | -0.16 | -130.77 | 0.0 | 0.11 | 1000.0 | 0.0 | 0 | 0 | 0.0 | 7.14 | 1035.71 | 0.0 | 0.08 | -46.67 | 0.0 | 0.01 | 150.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | -89.77 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1466.67 | 0.0 | 0.0 |
