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 | -23.02 | -0.55 | 0 | 0.04 | -95.4 | -0.01 | 0 | 0.42 | 0 | 0.37 | -74.13 | -0.02 | 0 | 4.50 | -75.64 | 0.7 | 0 | 0.54 | 5300.0 | 0.19 | -24.0 | 0.02 | 0.0 | 129.33 | -71.26 |
| 2022 (9) | 1.26 | 0 | -1.75 | 0 | 0.87 | 64.15 | 0.01 | 0 | -0.49 | 0 | 1.43 | 146.55 | 0.02 | 0 | 18.48 | 115.33 | -0.32 | 0 | 0.01 | -96.88 | 0.25 | 38.89 | 0.02 | 100.0 | 450.00 | 0 |
| 2021 (8) | -0.94 | 0 | -0.82 | 0 | 0.53 | 8.16 | 0 | 0 | -1.76 | 0 | 0.58 | 1350.0 | -0.2 | 0 | 8.58 | 1069.01 | 0.35 | 34.62 | 0.32 | 68.42 | 0.18 | 0.0 | 0.01 | 0.0 | -184.31 | 0 |
| 2020 (7) | 0.55 | -42.71 | 0.21 | 0 | 0.49 | 0 | 0 | 0 | 0.76 | 15.15 | 0.04 | 0.0 | 0.01 | 0 | 0.73 | 29.91 | 0.26 | -51.85 | 0.19 | -57.78 | 0.18 | 0.0 | 0.01 | -50.0 | 144.74 | -2.0 |
| 2019 (6) | 0.96 | 0 | -0.3 | 0 | -0.34 | 0 | 0 | 0 | 0.66 | -31.96 | 0.04 | -63.64 | -0.02 | 0 | 0.56 | -68.82 | 0.54 | 25.58 | 0.45 | -11.76 | 0.18 | 125.0 | 0.02 | 0.0 | 147.69 | 0 |
| 2018 (5) | -0.09 | 0 | 1.06 | 0 | -0.5 | 0 | 0 | 0 | 0.97 | 0 | 0.11 | 266.67 | 0 | 0 | 1.81 | 263.04 | 0.43 | -49.41 | 0.51 | -23.88 | 0.08 | 33.33 | 0.02 | -33.33 | -14.75 | 0 |
| 2017 (4) | -0.09 | 0 | -1.24 | 0 | 0.24 | 2300.0 | 0.24 | 26.32 | -1.33 | 0 | 0.03 | 50.0 | 0 | 0 | 0.50 | -25.12 | 0.85 | 0 | 0.67 | 0 | 0.06 | 0.0 | 0.03 | 50.0 | -11.84 | 0 |
| 2016 (3) | 0.11 | -8.33 | -0.03 | 0 | 0.01 | 0 | 0.19 | 0 | 0.08 | -70.37 | 0.02 | -60.0 | 0 | 0 | 0.67 | -33.73 | -0.56 | 0 | -0.5 | 0 | 0.06 | 0.0 | 0.02 | -66.67 | 0.00 | 0 |
| 2015 (2) | 0.12 | -72.73 | 0.15 | 7.14 | -0.84 | 0 | -0.72 | 0 | 0.27 | -53.45 | 0.05 | -16.67 | 0.01 | 0 | 1.01 | 27.93 | -0.25 | 0 | -0.11 | 0 | 0.06 | 20.0 | 0.06 | -14.29 | 1200.00 | 3745.45 |
| 2014 (1) | 0.44 | -70.47 | 0.14 | 0 | 0.7 | 0 | -0.28 | 0 | 0.58 | -31.76 | 0.06 | -14.29 | -0.01 | 0 | 0.79 | -14.06 | 1.34 | 22.94 | 1.29 | 22.86 | 0.05 | -16.67 | 0.07 | 133.33 | 31.21 | -76.12 |
| 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) | 0.21 | -25.0 | 10.53 | 0.03 | 137.5 | 104.62 | 1.7 | 529.63 | 17100.0 | 0 | 0 | 0 | 0.24 | 20.0 | 152.17 | 0.01 | -75.0 | -75.0 | -0.01 | 0 | 0 | 1.27 | -33.23 | -29.75 | -0.13 | -186.67 | -128.89 | -0.14 | -380.0 | -129.17 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.28 | 0 | -50.88 | -0.08 | 84.0 | 72.41 | 0.27 | 1000.0 | 0 | 0 | 0 | 0 | 0.2 | 140.0 | -28.57 | 0.04 | -63.64 | -55.56 | 0 | 0 | 0 | 1.90 | -69.84 | -58.29 | 0.15 | -25.0 | -34.78 | 0.05 | -75.0 | -78.26 | 0.06 | 20.0 | 50.0 | 0.01 | 0.0 | 0.0 | 233.33 | 0 | 14.62 |
| 24Q1 (18) | 0 | -100.0 | 100.0 | -0.5 | -179.37 | -108.33 | -0.03 | -142.86 | -50.0 | 0 | 0 | 100.0 | -0.5 | -149.5 | -21.95 | 0.11 | 1000.0 | -54.17 | 0 | 100.0 | 0 | 6.29 | 1037.71 | -42.12 | 0.2 | 266.67 | 42.86 | 0.2 | 186.96 | 185.71 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 0.38 | 100.0 | -71.43 | 0.63 | 196.92 | 223.53 | 0.07 | 800.0 | -83.33 | 0 | 0 | -100.0 | 1.01 | 319.57 | 23.17 | 0.01 | -75.0 | -97.87 | -0.02 | 0 | -166.67 | 0.55 | -69.34 | -96.99 | -0.12 | -126.67 | -233.33 | -0.23 | -147.92 | -387.5 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.19 | -66.67 | -45.71 | -0.65 | -124.14 | -62.5 | -0.01 | 0 | 75.0 | 0 | 0 | 0 | -0.46 | -264.29 | -820.0 | 0.04 | -55.56 | -69.23 | 0 | 0 | 100.0 | 1.80 | -60.36 | -76.99 | 0.45 | 95.65 | 2150.0 | 0.48 | 108.7 | 182.35 | 0.05 | 25.0 | -28.57 | 0.01 | 0.0 | 0 | 35.19 | -82.72 | -75.87 |
| 23Q2 (15) | 0.57 | 435.29 | 507.14 | -0.29 | -20.83 | 40.82 | 0 | 100.0 | -100.0 | 0 | 100.0 | 0 | 0.28 | 168.29 | 144.44 | 0.09 | -62.5 | -81.63 | 0 | 0 | 0 | 4.55 | -58.14 | -79.68 | 0.23 | 64.29 | 264.29 | 0.23 | 228.57 | 355.56 | 0.04 | -20.0 | -42.86 | 0.01 | 0.0 | 0.0 | 203.57 | 255.67 | 0 |
| 23Q1 (14) | -0.17 | -112.78 | 39.29 | -0.24 | 52.94 | 31.43 | -0.02 | -104.76 | 89.47 | -0.01 | -200.0 | 0 | -0.41 | -150.0 | 34.92 | 0.24 | -48.94 | -31.43 | 0 | -100.0 | -100.0 | 10.86 | -40.85 | -58.73 | 0.14 | 55.56 | 148.28 | 0.07 | -12.5 | 150.0 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0 | -130.77 | -113.77 | 0 |
| 22Q4 (13) | 1.33 | 280.0 | 2316.67 | -0.51 | -27.5 | 5.56 | 0.42 | 1150.0 | -55.79 | 0.01 | 0 | 0 | 0.82 | 1740.0 | 236.67 | 0.47 | 261.54 | -7.84 | 0.03 | 250.0 | 400.0 | 18.36 | 134.44 | -13.96 | 0.09 | 350.0 | -68.97 | 0.08 | -52.94 | -65.22 | 0.05 | -28.57 | -16.67 | 0.01 | 0 | 0 | 950.00 | 551.43 | 4691.67 |
| 22Q3 (12) | 0.35 | 350.0 | 138.89 | -0.4 | 18.37 | -400.0 | -0.04 | -105.97 | 87.88 | 0 | 0 | 0 | -0.05 | 92.06 | 94.9 | 0.13 | -73.47 | 160.0 | -0.02 | 0 | -100.0 | 7.83 | -65.0 | 133.37 | 0.02 | 114.29 | 300.0 | 0.17 | 288.89 | 466.67 | 0.07 | 0.0 | 40.0 | 0 | -100.0 | 0 | 145.83 | 0 | 112.96 |
| 22Q2 (11) | -0.14 | 50.0 | -300.0 | -0.49 | -40.0 | 0 | 0.67 | 452.63 | 1440.0 | 0 | 0 | 0 | -0.63 | 0.0 | -1000.0 | 0.49 | 40.0 | 4800.0 | 0 | -100.0 | -100.0 | 22.37 | -14.98 | 4240.64 | -0.14 | 51.72 | -193.33 | -0.09 | 35.71 | -164.29 | 0.07 | 16.67 | 75.0 | 0.01 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -0.28 | -366.67 | -460.0 | -0.35 | 35.19 | -75.0 | -0.19 | -120.0 | -280.0 | 0 | 0 | 0 | -0.63 | -5.0 | -152.0 | 0.35 | -31.37 | 3400.0 | 0.02 | 300.0 | 110.53 | 26.32 | 23.32 | 2400.0 | -0.29 | -200.0 | -262.5 | -0.14 | -160.87 | -75.0 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.06 | 93.33 | -119.35 | -0.54 | -575.0 | 0 | 0.95 | 387.88 | 2475.0 | 0 | 0 | 0 | -0.6 | 38.78 | -293.55 | 0.51 | 920.0 | 0 | -0.01 | 0.0 | 0 | 21.34 | 535.9 | 0 | 0.29 | 3000.0 | 1350.0 | 0.23 | 666.67 | 1250.0 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | -20.69 | 98.16 | -102.0 |
| 21Q3 (8) | -0.9 | -1385.71 | -291.49 | -0.08 | 0 | -700.0 | -0.33 | -560.0 | -375.0 | 0 | 0 | 0 | -0.98 | -1500.0 | -313.04 | 0.05 | 400.0 | 0 | -0.01 | -200.0 | 0 | 3.36 | 551.01 | 0 | -0.01 | -106.67 | -105.0 | 0.03 | -78.57 | -76.92 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | -1125.00 | -2992.86 | -530.85 |
| 21Q2 (7) | 0.07 | 240.0 | 0.0 | 0 | 100.0 | -100.0 | -0.05 | 0.0 | -25.0 | 0 | 0 | 0 | 0.07 | 128.0 | -78.12 | 0.01 | 0.0 | -50.0 | 0.01 | 105.26 | -50.0 | 0.52 | -51.03 | -67.53 | 0.15 | 287.5 | 650.0 | 0.14 | 275.0 | 366.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 38.89 | 0 | -61.11 |
| 21Q1 (6) | -0.05 | -116.13 | 82.76 | -0.2 | 0 | -566.67 | -0.05 | -25.0 | -110.87 | 0 | 0 | 0 | -0.25 | -180.65 | 21.88 | 0.01 | 0 | 0.0 | -0.19 | 0 | -1800.0 | 1.05 | 0 | 33.68 | -0.08 | -500.0 | -366.67 | -0.08 | -300.0 | -260.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (5) | 0.31 | -34.04 | 1133.33 | 0 | 100.0 | 100.0 | -0.04 | -133.33 | -233.33 | 0 | 0 | 0 | 0.31 | -32.61 | 720.0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.02 | -90.0 | -80.0 | -0.02 | -115.38 | 0.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 1033.33 | 295.74 | 788.89 |
| 20Q3 (4) | 0.47 | 571.43 | 0.0 | -0.01 | -104.0 | 0.0 | 0.12 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.46 | 43.75 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.2 | 900.0 | 0.0 | 0.13 | 333.33 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 261.11 | 161.11 | 0.0 |
| 20Q2 (3) | 0.07 | 124.14 | 0.0 | 0.25 | 933.33 | 0.0 | -0.04 | -108.7 | 0.0 | 0 | 0 | 0.0 | 0.32 | 200.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.02 | 300.0 | 0.0 | 1.59 | 101.59 | 0.0 | 0.02 | -33.33 | 0.0 | 0.03 | -40.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 100.00 | 131.03 | 0.0 |
| 20Q1 (2) | -0.29 | -866.67 | 0.0 | -0.03 | -50.0 | 0.0 | 0.46 | 1433.33 | 0.0 | 0 | 0 | 0.0 | -0.32 | -540.0 | 0.0 | 0.01 | -50.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.79 | -33.46 | 0.0 | 0.03 | -70.0 | 0.0 | 0.05 | 350.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -322.22 | -114.81 | 0.0 |
| 19Q4 (1) | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -150.00 | 0.0 | 0.0 |
