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) | 0.53 | 1666.67 | -0.02 | 0 | -0.15 | 0 | -0.05 | 0 | 0.51 | 0 | 0.05 | 66.67 | 0.02 | 0 | 1.37 | 62.11 | 0.19 | 0 | 0.25 | -7.41 | 0.15 | 0.0 | 0.01 | 0.0 | 129.27 | 1752.85 |
| 2022 (9) | 0.03 | -94.74 | -0.38 | 0 | -0.71 | 0 | -0.05 | 0 | -0.35 | 0 | 0.03 | -40.0 | 0 | 0 | 0.84 | -22.81 | 0 | 0 | 0.27 | -37.21 | 0.15 | -21.05 | 0.01 | 0.0 | 6.98 | -92.29 |
| 2021 (8) | 0.57 | 111.11 | -0.16 | 0 | 0.57 | 0 | -0.01 | 0 | 0.41 | 36.67 | 0.05 | 66.67 | 0 | 0 | 1.09 | 28.82 | 0.58 | 1060.0 | 0.43 | 760.0 | 0.19 | -20.83 | 0.01 | 0.0 | 90.48 | 0.53 |
| 2020 (7) | 0.27 | -54.24 | 0.03 | 0 | -0.1 | 0 | 0.06 | 0 | 0.3 | -18.92 | 0.03 | -40.0 | 0 | 0 | 0.85 | -41.19 | 0.05 | -50.0 | 0.05 | 0.0 | 0.24 | -20.0 | 0.01 | 0.0 | 90.00 | -45.08 |
| 2019 (6) | 0.59 | 0.0 | -0.22 | 0 | -0.1 | 0 | -0.03 | 0 | 0.37 | -19.57 | 0.05 | -61.54 | 0 | 0 | 1.44 | -58.55 | 0.1 | 0 | 0.05 | 0 | 0.3 | 30.43 | 0.01 | -50.0 | 163.89 | -94.44 |
| 2018 (5) | 0.59 | 51.28 | -0.13 | 0 | -0.15 | 0 | 0.05 | 0 | 0.46 | 187.5 | 0.13 | -48.0 | 0 | 0 | 3.48 | -32.84 | -0.32 | 0 | -0.23 | 0 | 0.23 | 9.52 | 0.02 | 0.0 | 2950.00 | 0 |
| 2017 (4) | 0.39 | 0 | -0.23 | 0 | -0.11 | 0 | -0.05 | 0 | 0.16 | 0 | 0.25 | -52.83 | 0 | 0 | 5.18 | -34.96 | -0.34 | 0 | -0.35 | 0 | 0.21 | 50.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.94 | 0 | -0.55 | 0 | 1.38 | 0 | -0.1 | 0 | -1.49 | 0 | 0.53 | 194.44 | 0 | 0 | 7.96 | 146.7 | 0.46 | 0.0 | 0.31 | -27.91 | 0.14 | 40.0 | 0.02 | 100.0 | -200.00 | 0 |
| 2015 (2) | 0.58 | 23.4 | -0.2 | 0 | -0.05 | 0 | 0 | 0 | 0.38 | -13.64 | 0.18 | 28.57 | 0 | 0 | 3.23 | -10.6 | 0.46 | -2.13 | 0.43 | 2.38 | 0.1 | 11.11 | 0.01 | 0.0 | 107.41 | 18.83 |
| 2014 (1) | 0.47 | -35.62 | -0.03 | 0 | 0.48 | 0 | 0 | 0 | 0.44 | 37.5 | 0.14 | -33.33 | 0 | 0 | 3.61 | -34.36 | 0.47 | -20.34 | 0.42 | -6.67 | 0.09 | 28.57 | 0.01 | 0 | 90.38 | -35.62 |
| 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) | -0.09 | -145.0 | -550.0 | 0 | 100.0 | 100.0 | -0.26 | -52.94 | -160.0 | 0.02 | 200.0 | 0 | -0.09 | -150.0 | -800.0 | 0 | 0 | -100.0 | -0.02 | 0 | 0 | -0.00 | 0 | -100.0 | 0.02 | -83.33 | -60.0 | 0.07 | -41.67 | -36.36 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -81.82 | -165.45 | -713.64 |
| 24Q2 (19) | 0.2 | 17.65 | 25.0 | -0.02 | 0.0 | 0 | -0.17 | -151.52 | -466.67 | -0.02 | -200.0 | 50.0 | 0.18 | 20.0 | 12.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.12 | 50.0 | 500.0 | 0.12 | -25.0 | 71.43 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 125.00 | 47.06 | -14.06 |
| 24Q1 (18) | 0.17 | -66.0 | 213.33 | -0.02 | -100.0 | -200.0 | 0.33 | 170.21 | -29.79 | 0.02 | 0 | 0 | 0.15 | -69.39 | 215.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.03 | 19.59 | -26.8 | 0.08 | -60.0 | 200.0 | 0.16 | 33.33 | 366.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 85.00 | -72.8 | 0 |
| 23Q4 (17) | 0.5 | 2400.0 | 72.41 | -0.01 | 66.67 | 50.0 | -0.47 | -370.0 | -1466.67 | 0 | 0 | -100.0 | 0.49 | 5000.0 | 81.48 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.86 | -59.05 | 0 | 0.2 | 300.0 | 233.33 | 0.12 | 9.09 | 220.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 312.50 | 2243.75 | 0 |
| 23Q3 (16) | 0.02 | -87.5 | 100.0 | -0.03 | 0 | -121.43 | -0.1 | -233.33 | 87.65 | 0 | 100.0 | 0 | -0.01 | -106.25 | -106.67 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 2.11 | 0 | 72.63 | 0.05 | 150.0 | 162.5 | 0.11 | 57.14 | 450.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 13.33 | -90.83 | -20.0 |
| 23Q2 (15) | 0.16 | 206.67 | 245.45 | 0 | -100.0 | 100.0 | -0.03 | -106.38 | 76.92 | -0.04 | 0 | 0 | 0.16 | 223.08 | 159.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | 125.0 | -77.78 | 0.07 | 216.67 | -46.15 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 145.45 | 0 | 324.79 |
| 23Q1 (14) | -0.15 | -151.72 | 0.0 | 0.02 | 200.0 | 105.88 | 0.47 | 1666.67 | 74.07 | 0 | -100.0 | 100.0 | -0.13 | -148.15 | 73.47 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.41 | 0 | 0 | -0.08 | 46.67 | -157.14 | -0.06 | 40.0 | -127.27 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.29 | 2800.0 | -44.23 | -0.02 | -114.29 | 75.0 | -0.03 | 96.3 | -127.27 | 0.03 | 0 | -82.35 | 0.27 | 80.0 | -38.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.15 | -87.5 | -193.75 | -0.1 | -600.0 | -171.43 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.01 | 109.09 | 108.33 | 0.14 | 187.5 | 566.67 | -0.81 | -523.08 | -400.0 | 0 | 0 | 100.0 | 0.15 | 155.56 | 200.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 1.22 | -40.24 | -12.2 | -0.08 | -188.89 | -129.63 | 0.02 | -84.62 | -90.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 16.67 | 125.76 | 134.72 |
| 22Q2 (11) | -0.11 | 26.67 | -191.67 | -0.16 | 52.94 | -220.0 | -0.13 | -148.15 | -200.0 | 0 | 100.0 | 100.0 | -0.27 | 44.9 | -485.71 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 2.04 | 0 | 112.24 | 0.09 | -35.71 | -25.0 | 0.13 | -40.91 | 85.71 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -64.71 | -12.16 | -164.71 |
| 22Q1 (10) | -0.15 | -128.85 | -400.0 | -0.34 | -325.0 | -3500.0 | 0.27 | 145.45 | 440.0 | -0.08 | -147.06 | 0 | -0.49 | -211.36 | -916.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.14 | -12.5 | 250.0 | 0.22 | 57.14 | 1000.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -57.69 | -119.97 | -180.77 |
| 21Q4 (9) | 0.52 | 533.33 | 160.0 | -0.08 | -166.67 | -900.0 | 0.11 | -59.26 | 320.0 | 0.17 | 200.0 | 750.0 | 0.44 | 393.33 | 109.52 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.81 | -41.94 | 0 | 0.16 | -40.74 | 700.0 | 0.14 | -30.0 | 600.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 288.89 | 701.85 | 1.11 |
| 21Q3 (8) | -0.12 | -200.0 | -148.0 | -0.03 | 40.0 | -400.0 | 0.27 | 107.69 | 1000.0 | -0.17 | -750.0 | -1800.0 | -0.15 | -314.29 | -157.69 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.39 | 44.44 | -31.25 | 0.27 | 125.0 | 285.71 | 0.2 | 185.71 | 81.82 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -48.00 | -148.0 | -132.64 |
| 21Q2 (7) | 0.12 | 140.0 | 170.59 | -0.05 | -600.0 | -350.0 | 0.13 | 160.0 | 533.33 | -0.02 | 0 | -166.67 | 0.07 | 16.67 | 146.67 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.96 | 0 | -26.92 | 0.12 | 200.0 | 500.0 | 0.07 | 250.0 | 216.67 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 100.00 | 40.0 | 0 |
| 21Q1 (6) | 0.05 | -75.0 | 600.0 | 0.01 | 0.0 | 0 | 0.05 | 200.0 | 0 | 0 | -100.0 | -100.0 | 0.06 | -71.43 | 700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | 100.0 | 500.0 | 0.02 | 0.0 | 200.0 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 71.43 | -75.0 | 457.14 |
| 20Q4 (5) | 0.2 | -20.0 | 185.71 | 0.01 | 0.0 | -98.36 | -0.05 | -66.67 | 16.67 | 0.02 | 100.0 | 100.0 | 0.21 | -19.23 | -69.12 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -71.43 | -33.33 | 0.02 | -81.82 | 0 | 0.05 | -16.67 | -28.57 | 0 | 0 | 0 | 285.71 | 94.29 | 185.71 |
| 20Q3 (4) | 0.25 | 247.06 | 0.0 | 0.01 | -50.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0.26 | 273.33 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.02 | 53.54 | 0.0 | 0.07 | 333.33 | 0.0 | 0.11 | 283.33 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 147.06 | 0 | 0.0 |
| 20Q2 (3) | -0.17 | -1600.0 | 0.0 | 0.02 | 0 | 0.0 | -0.03 | 0 | 0.0 | 0.03 | 200.0 | 0.0 | -0.15 | -1400.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.32 | 0 | 0.0 | -0.03 | -200.0 | 0.0 | -0.06 | -200.0 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.01 | -114.29 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | -101.47 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.01 | -133.33 | 0.0 | -0.02 | 0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | -20.00 | -120.0 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
