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) | 1.45 | 66.67 | 0.02 | 0 | -2.44 | 0 | -0.01 | 0 | 1.47 | 250.0 | 0.07 | -87.72 | 0 | 0 | 1.16 | -85.79 | 0.38 | -35.59 | 0.04 | -87.88 | 0.6 | 9.09 | 0.01 | 0.0 | 223.08 | 128.21 |
| 2022 (9) | 0.87 | 0 | -0.45 | 0 | -0.57 | 0 | -0.16 | 0 | 0.42 | 0 | 0.57 | -50.43 | 0 | 0 | 8.15 | -58.09 | 0.59 | 90.32 | 0.33 | 175.0 | 0.55 | 25.0 | 0.01 | -50.0 | 97.75 | 0 |
| 2021 (8) | -0.28 | 0 | -1.19 | 0 | 0.43 | -90.95 | -0.02 | 0 | -1.47 | 0 | 1.15 | -62.78 | 0 | 0 | 19.46 | -67.95 | 0.31 | 6.9 | 0.12 | -42.86 | 0.44 | 37.5 | 0.02 | 0.0 | -48.28 | 0 |
| 2020 (7) | 0.09 | -86.15 | -3.23 | 0 | 4.75 | 384.69 | -0.01 | 0 | -3.14 | 0 | 3.09 | 930.0 | 0 | 0 | 60.71 | 911.79 | 0.29 | -45.28 | 0.21 | -47.5 | 0.32 | 0.0 | 0.02 | 0.0 | 16.36 | -81.37 |
| 2019 (6) | 0.65 | 8.33 | -0.33 | 0 | 0.98 | 0 | -0.03 | 0 | 0.32 | -41.82 | 0.3 | 400.0 | -0.29 | 0 | 6.00 | 397.0 | 0.53 | -32.05 | 0.4 | -35.48 | 0.32 | 23.08 | 0.02 | 0.0 | 87.84 | 31.76 |
| 2018 (5) | 0.6 | 87.5 | -0.05 | 0 | -0.31 | 0 | -0.14 | 0 | 0.55 | 0 | 0.06 | -88.89 | 0.03 | -70.0 | 1.21 | -90.88 | 0.78 | 239.13 | 0.62 | 342.86 | 0.26 | 4.0 | 0.02 | 100.0 | 66.67 | -16.67 |
| 2017 (4) | 0.32 | 0 | -0.45 | 0 | 0.33 | -69.16 | 0.01 | 0 | -0.13 | 0 | 0.54 | -62.24 | 0.1 | 0 | 13.24 | -66.13 | 0.23 | 360.0 | 0.14 | 7.69 | 0.25 | 47.06 | 0.01 | 0.0 | 80.00 | 0 |
| 2016 (3) | -0.19 | 0 | -2.09 | 0 | 1.07 | -44.56 | -0.03 | 0 | -2.28 | 0 | 1.43 | 13.49 | -0.13 | 0 | 39.07 | 24.35 | 0.05 | -82.14 | 0.13 | -55.17 | 0.17 | 0.0 | 0.01 | 0.0 | -61.29 | 0 |
| 2015 (2) | 0.58 | 16.0 | -1.36 | 0 | 1.93 | 168.06 | -0.01 | 0 | -0.78 | 0 | 1.26 | 96.88 | -0.1 | 0 | 31.42 | 91.47 | 0.28 | -31.71 | 0.29 | -23.68 | 0.17 | -5.56 | 0.01 | 0.0 | 123.40 | 40.68 |
| 2014 (1) | 0.5 | -10.71 | -0.66 | 0 | 0.72 | 0 | 0.08 | 0 | -0.16 | 0 | 0.64 | 220.0 | -0.01 | 0 | 16.41 | 223.28 | 0.41 | -21.15 | 0.38 | -13.64 | 0.18 | 5.88 | 0.01 | -66.67 | 87.72 | 0.25 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.16 | 900.0 | -30.43 | -0.01 | 0.0 | -106.67 | -0.34 | -3.03 | -112.5 | 0 | 0 | 0 | 0.15 | 600.0 | -60.53 | 0.01 | 0.0 | 200.0 | 0 | 0 | 0 | 0.53 | -13.3 | 183.51 | 0.11 | 266.67 | -8.33 | 0.02 | 200.0 | -77.78 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 88.89 | 722.22 | -7.25 |
| 24Q1 (19) | -0.02 | -102.38 | -107.69 | -0.01 | -133.33 | 91.67 | -0.33 | 32.65 | 76.43 | 0 | 0 | 100.0 | -0.03 | -103.45 | -121.43 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.61 | 0 | -72.39 | 0.03 | -75.0 | 0.0 | -0.02 | 60.0 | 33.33 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | -14.29 | -101.87 | -106.59 |
| 23Q4 (18) | 0.84 | 600.0 | -2.33 | 0.03 | 175.0 | 0.0 | -0.49 | -25.64 | -390.0 | 0 | 0 | 0 | 0.87 | 987.5 | -2.25 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.12 | 0.0 | -25.0 | -0.05 | -225.0 | -150.0 | 0.16 | 6.67 | 14.29 | 0 | 0 | 0 | 763.64 | 1109.09 | 113.11 |
| 23Q3 (17) | 0.12 | -47.83 | -40.0 | -0.04 | -126.67 | -100.0 | -0.39 | -143.75 | 15.22 | 0 | 0 | 100.0 | 0.08 | -78.95 | -55.56 | 0.04 | 500.0 | 100.0 | 0 | 0 | 0 | 2.52 | 494.97 | 166.67 | 0.12 | 0.0 | -57.14 | 0.04 | -55.56 | -77.78 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 63.16 | -34.1 | 4.21 |
| 23Q2 (16) | 0.23 | -11.54 | 483.33 | 0.15 | 225.0 | 131.25 | -0.16 | 88.57 | -166.67 | 0 | 100.0 | -100.0 | 0.38 | 171.43 | 170.37 | -0.01 | -133.33 | -102.0 | 0 | 0 | 0 | -0.64 | -128.66 | -102.17 | 0.12 | 300.0 | 20.0 | 0.09 | 400.0 | 200.0 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 95.83 | -55.77 | 355.56 |
| 23Q1 (15) | 0.26 | -69.77 | 285.71 | -0.12 | -500.0 | -700.0 | -1.4 | -1300.0 | -460.0 | -0.01 | 0 | -200.0 | 0.14 | -84.27 | 216.67 | 0.03 | 0 | -50.0 | 0 | 0 | 0 | 2.22 | 0 | -44.07 | 0.03 | -81.25 | -40.0 | -0.03 | -130.0 | -400.0 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 216.67 | -39.53 | 316.67 |
| 22Q4 (14) | 0.86 | 330.0 | 514.29 | 0.03 | 250.0 | 130.0 | -0.1 | 78.26 | 9.09 | 0 | 100.0 | 0 | 0.89 | 394.44 | 2125.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.16 | -42.86 | 45.45 | 0.1 | -44.44 | 100.0 | 0.14 | -6.67 | 16.67 | 0 | 0 | 0 | 358.33 | 491.25 | 335.12 |
| 22Q3 (13) | 0.2 | 433.33 | 33.33 | -0.02 | 95.83 | 94.29 | -0.46 | -291.67 | -182.14 | -0.18 | -1900.0 | 0 | 0.18 | 133.33 | 190.0 | 0.02 | -96.0 | -94.12 | 0 | 0 | 0 | 0.94 | -96.79 | -95.67 | 0.28 | 180.0 | 180.0 | 0.18 | 500.0 | 200.0 | 0.15 | 15.38 | 25.0 | 0 | 0 | -100.0 | 60.61 | 261.62 | -23.23 |
| 22Q2 (12) | -0.06 | 57.14 | 75.0 | -0.48 | -2500.0 | -71.43 | 0.24 | 196.0 | 140.68 | 0.01 | 0.0 | 150.0 | -0.54 | -350.0 | -3.85 | 0.5 | 733.33 | 78.57 | 0 | 0 | 0 | 29.41 | 640.2 | 64.92 | 0.1 | 100.0 | -28.57 | 0.03 | 200.0 | -50.0 | 0.13 | 0.0 | 18.18 | 0 | 0 | -100.0 | -37.50 | 62.5 | 71.88 |
| 22Q1 (11) | -0.14 | -200.0 | 57.58 | 0.02 | 120.0 | 104.35 | -0.25 | -127.27 | -143.86 | 0.01 | 0 | 0.0 | -0.12 | -400.0 | 84.81 | 0.06 | -50.0 | -85.0 | 0 | 0 | 0 | 3.97 | -45.7 | -88.68 | 0.05 | -54.55 | 266.67 | 0.01 | -80.0 | 120.0 | 0.13 | 8.33 | 44.44 | 0 | 0 | -100.0 | -100.00 | -221.43 | 84.85 |
| 21Q4 (10) | 0.14 | -6.67 | 136.84 | -0.1 | 71.43 | 47.37 | -0.11 | -119.64 | -105.61 | 0 | 0 | 0 | 0.04 | 120.0 | 107.02 | 0.12 | -64.71 | -42.86 | 0 | 0 | 0 | 7.32 | -66.43 | -59.93 | 0.11 | 10.0 | 375.0 | 0.05 | -16.67 | 162.5 | 0.12 | 0.0 | 33.33 | 0 | -100.0 | -100.0 | 82.35 | 4.31 | 104.33 |
| 21Q3 (9) | 0.15 | 162.5 | -34.78 | -0.35 | -25.0 | 69.3 | 0.56 | 194.92 | -11.11 | 0 | 100.0 | -100.0 | -0.2 | 61.54 | 78.02 | 0.34 | 21.43 | -69.64 | 0 | 0 | 0 | 21.79 | 22.21 | -73.34 | 0.1 | -28.57 | -33.33 | 0.06 | 0.0 | -50.0 | 0.12 | 9.09 | 50.0 | 0.01 | 0.0 | 0.0 | 78.95 | 159.21 | -27.92 |
| 21Q2 (8) | -0.24 | 27.27 | -271.43 | -0.28 | 39.13 | 76.47 | -0.59 | -203.51 | -129.5 | -0.02 | -300.0 | 0 | -0.52 | 34.18 | 50.48 | 0.28 | -30.0 | -73.33 | 0 | 0 | 0 | 17.83 | -49.17 | -75.71 | 0.14 | 566.67 | -6.67 | 0.06 | 220.0 | -57.14 | 0.11 | 22.22 | 37.5 | 0.01 | 0.0 | 0 | -133.33 | 79.8 | -309.52 |
| 21Q1 (7) | -0.33 | 13.16 | -430.0 | -0.46 | -142.11 | 35.21 | 0.57 | -70.92 | 280.0 | 0.01 | 0 | 150.0 | -0.79 | -38.6 | -29.51 | 0.4 | 90.48 | -43.66 | 0 | 0 | 0 | 35.09 | 92.15 | -43.17 | -0.03 | 25.0 | -200.0 | -0.05 | 37.5 | -266.67 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | -660.00 | 65.26 | -826.0 |
| 20Q4 (6) | -0.38 | -265.22 | -240.74 | -0.19 | 83.33 | 0.0 | 1.96 | 211.11 | 284.31 | 0 | -100.0 | 0 | -0.57 | 37.36 | -812.5 | 0.21 | -81.25 | 16.67 | 0 | 0 | -100.0 | 18.26 | -77.66 | 48.12 | -0.04 | -126.67 | -116.0 | -0.08 | -166.67 | -140.0 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0 | -1900.00 | -1834.78 | -2070.37 |
| 20Q3 (5) | 0.23 | 64.29 | 35.29 | -1.14 | 4.2 | -1325.0 | 0.63 | -68.5 | 317.24 | 0.01 | 0 | 150.0 | -0.91 | 13.33 | -1111.11 | 1.12 | 6.67 | 1300.0 | 0 | 0 | 100.0 | 81.75 | 11.34 | 1269.34 | 0.15 | 0.0 | 15.38 | 0.12 | -14.29 | 50.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0 | 0 | 109.52 | 72.11 | 3.08 |
| 20Q2 (4) | 0.14 | 40.0 | 0.0 | -1.19 | -67.61 | 0.0 | 2.0 | 1233.33 | 0.0 | 0 | 100.0 | 0.0 | -1.05 | -72.13 | 0.0 | 1.05 | 47.89 | 0.0 | 0 | 0 | 0.0 | 73.43 | 18.93 | 0.0 | 0.15 | 400.0 | 0.0 | 0.14 | 366.67 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 63.64 | -30.0 | 0.0 |
| 20Q1 (3) | 0.1 | -62.96 | 0.0 | -0.71 | -273.68 | 0.0 | 0.15 | -70.59 | 0.0 | -0.02 | 0 | 0.0 | -0.61 | -862.5 | 0.0 | 0.71 | 294.44 | 0.0 | 0 | -100.0 | 0.0 | 61.74 | 400.77 | 0.0 | 0.03 | -88.0 | 0.0 | 0.03 | -85.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 90.91 | -5.72 | 0.0 |
| 19Q4 (2) | 0.27 | 58.82 | 0.0 | -0.19 | -137.5 | 0.0 | 0.51 | 275.86 | 0.0 | 0 | 100.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0.18 | 125.0 | 0.0 | 0.28 | 200.0 | 0.0 | 12.33 | 106.51 | 0.0 | 0.25 | 92.31 | 0.0 | 0.2 | 150.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 96.43 | -9.24 | 0.0 |
| 19Q3 (1) | 0.17 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 5.97 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 106.25 | 0.0 | 0.0 |
