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) | 0.67 | 28.85 | -0.08 | 0 | 0.12 | 0 | 0 | 0 | 0.59 | 0 | 0.04 | -42.86 | 0 | 0 | 0.67 | -47.19 | 0.19 | -5.0 | 0.29 | 11.54 | 0.12 | 71.43 | 0.03 | -25.0 | 152.27 | 8.35 |
| 2022 (9) | 0.52 | 642.86 | -0.72 | 0 | -0.08 | 0 | 0.01 | 0 | -0.2 | 0 | 0.07 | -12.5 | 0 | 0 | 1.28 | -16.97 | 0.2 | 0 | 0.26 | 225.0 | 0.07 | 0.0 | 0.04 | 0.0 | 140.54 | 281.47 |
| 2021 (8) | 0.07 | -74.07 | 0.1 | -28.57 | -0.01 | 0 | -0.03 | 0 | 0.17 | -58.54 | 0.08 | -11.11 | 0 | 0 | 1.54 | -24.27 | -0.05 | 0 | 0.08 | 0 | 0.07 | 40.0 | 0.04 | 100.0 | 36.84 | 0 |
| 2020 (7) | 0.27 | 0 | 0.14 | 0 | -0.16 | 0 | 0.01 | 0.0 | 0.41 | 0 | 0.09 | 350.0 | 0 | 0 | 2.03 | 335.78 | -0.22 | 0 | -0.16 | 0 | 0.05 | 25.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2019 (6) | -0.01 | 0 | -0.09 | 0 | -0.15 | 0 | 0.01 | 0 | -0.1 | 0 | 0.02 | -33.33 | 0 | 0 | 0.47 | -40.64 | 0.11 | -8.33 | 0.18 | 5.88 | 0.04 | -20.0 | 0.01 | 0.0 | -4.35 | 0 |
| 2018 (5) | -0.03 | 0 | 0.11 | -52.17 | -0.1 | 0 | -0.06 | 0 | 0.08 | -74.19 | 0.03 | 200.0 | 0 | 0 | 0.79 | 187.43 | 0.12 | 20.0 | 0.17 | 54.55 | 0.05 | 0.0 | 0.01 | 0.0 | -13.04 | 0 |
| 2017 (4) | 0.08 | 0 | 0.23 | 0 | 0 | 0 | 0.05 | 0 | 0.31 | 0 | 0.01 | -93.33 | 0.05 | 0.0 | 0.27 | -93.7 | 0.1 | 0 | 0.11 | 0 | 0.05 | 25.0 | 0.01 | 0 | 47.06 | 0 |
| 2016 (3) | 0 | 0 | -0.09 | 0 | 0 | 0 | -0.03 | 0 | -0.09 | 0 | 0.15 | 200.0 | 0.05 | 0 | 4.34 | 138.44 | -0.11 | 0 | -0.08 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.22 | 0 | 0.43 | 0 | 0.02 | 100.0 | 0 | 0 | 0.21 | 0 | 0.05 | 150.0 | -0.1 | 0 | 1.82 | 101.82 | -0.17 | 0 | -0.13 | 0 | 0.04 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.24 | 0 | -1.78 | 0 | 0.01 | -90.0 | -0.06 | 0 | -1.54 | 0 | 0.02 | -81.82 | 0 | 0 | 0.90 | -80.67 | -0.33 | 0 | -0.42 | 0 | 0.04 | -50.0 | 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) | 0.35 | 483.33 | 1850.0 | -0.25 | 63.77 | -31.58 | -0.02 | -107.14 | 0.0 | 0.01 | 133.33 | -50.0 | 0.1 | 115.87 | 147.62 | 0.09 | -47.06 | 0 | 0 | 0 | 0 | 5.29 | -47.06 | 0 | 0.17 | -5.56 | 0 | 0.19 | 5.56 | 280.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 145.83 | 459.03 | 756.25 |
| 24Q2 (19) | 0.06 | -57.14 | -14.29 | -0.69 | -463.16 | -235.29 | 0.28 | 187.5 | 333.33 | -0.03 | -200.0 | -400.0 | -0.63 | -290.91 | -208.62 | 0.17 | 0 | 1600.0 | 0 | 0 | 0 | 10.00 | 0 | 1350.0 | 0.18 | 38.46 | 157.14 | 0.18 | 28.57 | 100.0 | 0.04 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 26.09 | -66.46 | -47.83 |
| 24Q1 (18) | 0.14 | -68.18 | -26.32 | 0.19 | 733.33 | 152.78 | -0.32 | -300.0 | -420.0 | -0.01 | 75.0 | -200.0 | 0.33 | -19.51 | 294.12 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.13 | 85.71 | 160.0 | 0.14 | 100.0 | 75.0 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 77.78 | -80.56 | -54.97 |
| 23Q4 (17) | 0.44 | 2300.0 | 450.0 | -0.03 | 84.21 | 93.88 | 0.16 | 900.0 | 0 | -0.04 | -300.0 | -500.0 | 0.41 | 295.24 | 200.0 | 0.02 | 0 | -50.0 | 0 | 0 | 0 | 1.27 | 0 | -55.38 | 0.07 | 0 | 75.0 | 0.07 | 40.0 | 16.67 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 400.00 | 1900.0 | 350.0 |
| 23Q3 (16) | -0.02 | -128.57 | -107.14 | -0.19 | -137.25 | -171.43 | -0.02 | 83.33 | 71.43 | 0.02 | 100.0 | 0 | -0.21 | -136.21 | -200.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.05 | -44.44 | -37.5 | 0.03 | -25.0 | 50.0 | 0.01 | 0.0 | 0.0 | -22.22 | -144.44 | -108.73 |
| 23Q2 (15) | 0.07 | -63.16 | 0.0 | 0.51 | 241.67 | 64.52 | -0.12 | -220.0 | 40.0 | 0.01 | 0.0 | 0 | 0.58 | 441.18 | 52.63 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.69 | 0 | 0 | 0.07 | 40.0 | 0 | 0.09 | 12.5 | 800.0 | 0.04 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 50.00 | -71.05 | -71.43 |
| 23Q1 (14) | 0.19 | 137.5 | 137.5 | -0.36 | 26.53 | 23.4 | 0.1 | 0 | -50.0 | 0.01 | 0.0 | 0 | -0.17 | 58.54 | 56.41 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.05 | 25.0 | -50.0 | 0.08 | 33.33 | -27.27 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 172.73 | 94.32 | 202.27 |
| 22Q4 (13) | 0.08 | -71.43 | 180.0 | -0.49 | -600.0 | -4800.0 | 0 | 100.0 | 0 | 0.01 | 0 | 0 | -0.41 | -295.24 | -272.73 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 2.84 | 87.23 | 0 | 0.04 | -33.33 | 180.0 | 0.06 | -25.0 | 400.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 88.89 | -65.08 | 108.89 |
| 22Q3 (12) | 0.28 | 300.0 | 7.69 | -0.07 | -122.58 | -133.33 | -0.07 | 65.0 | 0 | 0 | 0 | 100.0 | 0.21 | -44.74 | -8.7 | 0.02 | 0 | -50.0 | 0 | 0 | 0 | 1.52 | 0 | -48.11 | 0.06 | 0 | 0 | 0.08 | 700.0 | 100.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 254.55 | 45.45 | -31.47 |
| 22Q2 (11) | 0.07 | -12.5 | 75.0 | 0.31 | 165.96 | 287.5 | -0.2 | -200.0 | 0 | 0 | 0 | 0 | 0.38 | 197.44 | 216.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0.01 | -90.91 | -83.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 175.00 | 206.25 | 293.75 |
| 22Q1 (10) | 0.08 | 180.0 | 161.54 | -0.47 | -4600.0 | -883.33 | 0.2 | 0 | 0 | 0 | 0 | 0 | -0.39 | -254.55 | -457.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 300.0 | 350.0 | 0.11 | 650.0 | 0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 57.14 | 105.71 | 113.19 |
| 21Q4 (9) | -0.1 | -138.46 | -166.67 | -0.01 | 66.67 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.11 | -147.83 | -178.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 0 | 61.54 | -0.02 | -150.0 | 77.78 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | -1000.00 | -369.23 | 0 |
| 21Q3 (8) | 0.26 | 550.0 | 85.71 | -0.03 | -137.5 | 0.0 | 0 | 0 | 100.0 | -0.03 | 0 | 0 | 0.23 | 91.67 | 109.09 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 2.92 | 37.23 | -13.14 | 0 | -100.0 | 100.0 | 0.04 | -33.33 | 180.0 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 371.43 | 735.71 | 0 |
| 21Q2 (7) | 0.04 | 130.77 | 123.53 | 0.08 | 33.33 | 100.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.12 | 271.43 | 192.31 | 0.03 | 0 | -25.0 | 0 | 0 | 0 | 2.13 | 0 | -44.68 | 0.05 | 225.0 | 200.0 | 0.06 | 0 | 400.0 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 44.44 | 110.26 | 0 |
| 21Q1 (6) | -0.13 | -186.67 | -186.67 | 0.06 | 700.0 | -57.14 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.07 | -150.0 | -124.14 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.04 | 69.23 | -300.0 | 0 | 100.0 | 0 | 0.02 | 100.0 | 100.0 | 0.01 | 0.0 | 0 | -433.33 | 0 | -128.89 |
| 20Q4 (5) | 0.15 | 7.14 | 114.29 | -0.01 | 66.67 | -150.0 | 0 | 100.0 | 0 | 0.01 | 0 | -66.67 | 0.14 | 27.27 | 55.56 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.13 | -116.67 | -550.0 | -0.09 | -80.0 | -1000.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 0.14 | 182.35 | 0.0 | -0.03 | -175.0 | 0.0 | -0.17 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.11 | 184.62 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.36 | -12.61 | 0.0 | -0.06 | -20.0 | 0.0 | -0.05 | -150.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.17 | -213.33 | 0.0 | 0.04 | -71.43 | 0.0 | 0 | 0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.13 | -144.83 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 100.0 | 0.0 | 3.85 | 307.69 | 0.0 | -0.05 | -350.0 | 0.0 | -0.02 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.15 | 114.29 | 0.0 | 0.14 | 600.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | -66.67 | 0.0 | 0.29 | 222.22 | 0.0 | 0.01 | 0 | 0.0 | -0.02 | 0 | 0.0 | 0.94 | 0 | 0.0 | 0.02 | 200.0 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1500.00 | 328.57 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 350.00 | 0.0 | 0.0 |
