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) | 2.96 | 45.1 | 0.63 | 0 | -0.67 | 0 | -0.06 | 0 | 3.59 | 0 | 0.79 | -62.91 | -0.09 | 0 | 6.60 | -68.3 | 2.21 | 102.75 | 2.03 | 79.65 | 0.54 | -6.9 | 0.02 | -33.33 | 114.29 | -2.52 |
| 2022 (9) | 2.04 | 423.08 | -2.57 | 0 | 0.98 | 0 | 0.03 | 0 | -0.53 | 0 | 2.13 | 826.09 | 0 | 0 | 20.82 | 808.89 | 1.09 | 11.22 | 1.13 | 39.51 | 0.58 | -7.94 | 0.03 | 0.0 | 117.24 | 341.91 |
| 2021 (8) | 0.39 | -73.65 | -0.4 | 0 | -0.67 | 0 | 0 | 0 | -0.01 | 0 | 0.23 | 76.92 | -0.49 | 0 | 2.29 | 52.25 | 0.98 | 24.05 | 0.81 | 17.39 | 0.63 | -4.55 | 0.03 | 0.0 | 26.53 | -75.26 |
| 2020 (7) | 1.48 | -8.07 | -3.17 | 0 | 0.96 | 0 | -0.01 | 0 | -1.69 | 0 | 0.13 | -79.37 | -0.01 | 0 | 1.50 | -75.26 | 0.79 | -28.83 | 0.69 | -25.81 | 0.66 | -7.04 | 0.03 | 0.0 | 107.25 | 11.24 |
| 2019 (6) | 1.61 | -21.46 | -0.68 | 0 | -0.31 | 0 | 0.04 | 0 | 0.93 | -37.58 | 0.63 | 1.61 | -0.01 | 0 | 6.08 | 7.69 | 1.11 | -33.53 | 0.93 | -37.16 | 0.71 | 18.33 | 0.03 | 200.0 | 96.41 | -1.71 |
| 2018 (5) | 2.05 | 19.88 | -0.56 | 0 | -0.5 | 0 | -0.07 | 0 | 1.49 | 0 | 0.62 | -64.16 | 0 | 0 | 5.65 | -73.43 | 1.67 | 15.17 | 1.48 | 64.44 | 0.6 | 9.09 | 0.01 | 0.0 | 98.09 | -16.25 |
| 2017 (4) | 1.71 | 1.79 | -3.78 | 0 | 1.84 | 78.64 | 0.09 | 0 | -2.07 | 0 | 1.73 | 496.55 | 0 | 0 | 21.25 | 264.23 | 1.45 | 42.16 | 0.9 | 0 | 0.55 | 44.74 | 0.01 | 0.0 | 117.12 | -72.81 |
| 2016 (3) | 1.68 | 0 | -1.48 | 0 | 1.03 | 0 | -0.14 | 0 | 0.2 | 0 | 0.29 | 0 | 0 | 0 | 5.84 | 0 | 1.02 | 0 | 0 | 0 | 0.38 | 0 | 0.01 | 0 | 430.77 | 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) | 0.43 | -20.37 | -21.82 | -0.02 | 77.78 | 77.78 | -1.41 | -14200.0 | -53.26 | -0.01 | 0.0 | -200.0 | 0.41 | -8.89 | -10.87 | 0.02 | -75.0 | -96.49 | 0 | 0 | 0 | 0.75 | -73.97 | -96.03 | 0.46 | 9.52 | -11.54 | 0.37 | -17.78 | -21.28 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 82.69 | -8.12 | -6.78 |
| 24Q2 (19) | 0.54 | 285.71 | -58.14 | -0.09 | 79.07 | -128.12 | 0.01 | 0 | -50.0 | -0.01 | -200.0 | 0.0 | 0.45 | 255.17 | -72.05 | 0.08 | 700.0 | 0.0 | 0 | 100.0 | 0 | 2.87 | 705.73 | 5.38 | 0.42 | -10.64 | -22.22 | 0.45 | 9.76 | -30.77 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | 90.00 | 260.0 | -44.88 |
| 24Q1 (18) | 0.14 | -84.78 | -30.0 | -0.43 | -79.17 | -166.15 | 0 | -100.0 | 100.0 | 0.01 | 116.67 | 200.0 | -0.29 | -142.65 | -134.12 | 0.01 | -95.45 | 0.0 | -0.42 | 0 | 0 | 0.36 | -95.18 | 7.83 | 0.47 | -9.62 | -24.19 | 0.41 | -6.82 | -14.58 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | 25.00 | -83.97 | -22.5 |
| 23Q4 (17) | 0.92 | 67.27 | -17.12 | -0.24 | -166.67 | -700.0 | 0.41 | 144.57 | 2150.0 | -0.06 | -700.0 | 0 | 0.68 | 47.83 | -37.04 | 0.22 | -61.4 | 1000.0 | 0 | 0 | 0 | 7.38 | -60.76 | 907.72 | 0.52 | 0.0 | 67.74 | 0.44 | -6.38 | 51.72 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 155.93 | 75.78 | -38.19 |
| 23Q3 (16) | 0.55 | -57.36 | 48.65 | -0.09 | -128.12 | -325.0 | -0.92 | -4700.0 | 3.16 | 0.01 | 200.0 | -66.67 | 0.46 | -71.43 | 12.2 | 0.57 | 612.5 | 1325.0 | 0 | 0 | 0 | 18.81 | 591.34 | 1132.18 | 0.52 | -3.7 | 52.94 | 0.47 | -27.69 | 23.68 | 0.14 | 7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 88.71 | -45.67 | 27.07 |
| 23Q2 (15) | 1.29 | 545.0 | 163.27 | 0.32 | -50.77 | 112.5 | 0.02 | 111.11 | -98.99 | -0.01 | 0.0 | 0 | 1.61 | 89.41 | 177.78 | 0.08 | 700.0 | -96.06 | 0 | 0 | 0 | 2.72 | 724.49 | -96.57 | 0.54 | -12.9 | 92.86 | 0.65 | 35.42 | 160.0 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 163.29 | 406.2 | 33.3 |
| 23Q1 (14) | 0.2 | -81.98 | 185.71 | 0.65 | 2266.67 | 2266.67 | -0.18 | -800.0 | -800.0 | -0.01 | 0 | -200.0 | 0.85 | -21.3 | 2025.0 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.33 | -54.95 | -74.59 | 0.62 | 100.0 | 287.5 | 0.48 | 65.52 | 128.57 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | 0.0 | 32.26 | -87.21 | 70.51 |
| 22Q4 (13) | 1.11 | 200.0 | 3600.0 | -0.03 | -175.0 | 66.67 | -0.02 | 97.89 | -125.0 | 0 | -100.0 | 100.0 | 1.08 | 163.41 | 1900.0 | 0.02 | -50.0 | 105.0 | 0 | 0 | 100.0 | 0.73 | -52.01 | 104.65 | 0.31 | -8.82 | 47.62 | 0.29 | -23.68 | 45.0 | 0.14 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 252.27 | 261.36 | 3011.36 |
| 22Q3 (12) | 0.37 | -24.49 | 76.19 | 0.04 | 101.56 | -85.19 | -0.95 | -147.98 | -35.71 | 0.03 | 0 | 0 | 0.41 | 119.81 | -14.58 | 0.04 | -98.03 | -42.86 | 0 | 0 | 0 | 1.53 | -98.07 | -44.17 | 0.34 | 21.43 | 47.83 | 0.38 | 52.0 | 111.11 | 0.14 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 69.81 | -43.01 | 16.35 |
| 22Q2 (11) | 0.49 | 600.0 | 188.24 | -2.56 | -8433.33 | -433.33 | 1.98 | 10000.0 | 10000.0 | 0 | -100.0 | 0 | -2.07 | -5275.0 | -567.74 | 2.03 | 6666.67 | 269.09 | 0 | 0 | 0 | 79.30 | 6005.86 | 277.74 | 0.28 | 75.0 | 16.67 | 0.25 | 19.05 | 31.58 | 0.14 | -6.67 | -12.5 | 0.01 | 0.0 | 0.0 | 122.50 | 547.5 | 159.41 |
| 22Q1 (10) | 0.07 | 133.33 | 450.0 | -0.03 | 66.67 | 66.67 | -0.02 | -125.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.04 | 166.67 | 136.36 | 0.03 | 107.5 | 200.0 | 0 | 100.0 | 0 | 1.30 | 108.25 | 201.3 | 0.16 | -23.81 | -44.83 | 0.21 | 5.0 | -16.0 | 0.15 | -6.25 | -6.25 | 0.01 | 0.0 | 0.0 | 18.92 | 133.33 | 497.3 |
| 21Q4 (9) | 0.03 | -85.71 | -94.64 | -0.09 | -133.33 | 80.85 | 0.08 | 111.43 | -73.33 | -0.01 | 0 | 0.0 | -0.06 | -112.5 | -166.67 | -0.4 | -671.43 | -1100.0 | -0.5 | 0 | 0 | -15.75 | -675.93 | -981.89 | 0.21 | -8.7 | 16.67 | 0.2 | 11.11 | 150.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 8.11 | -86.49 | -96.38 |
| 21Q3 (8) | 0.21 | 23.53 | -4.55 | 0.27 | 156.25 | 400.0 | -0.7 | -3400.0 | 33.33 | 0 | 0 | 100.0 | 0.48 | 254.84 | 269.23 | 0.07 | -87.27 | 133.33 | 0 | 0 | 100.0 | 2.73 | -86.97 | 100.52 | 0.23 | -4.17 | 4.55 | 0.18 | -5.26 | -21.74 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 60.00 | 27.06 | 9.09 |
| 21Q2 (7) | 0.17 | 950.0 | -61.36 | -0.48 | -433.33 | 71.76 | -0.02 | 0.0 | -128.57 | 0 | -100.0 | -100.0 | -0.31 | -181.82 | 75.4 | 0.55 | 5400.0 | 2650.0 | 0 | 0 | 0 | 20.99 | 4770.23 | 1873.28 | 0.24 | -17.24 | 100.0 | 0.19 | -24.0 | 35.71 | 0.16 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | 47.22 | 1091.67 | -65.66 |
| 21Q1 (6) | -0.02 | -103.57 | -107.69 | -0.09 | 80.85 | 90.0 | -0.02 | -106.67 | -101.22 | 0.01 | 200.0 | 0 | -0.11 | -222.22 | 82.81 | 0.01 | -75.0 | -80.0 | 0 | 0 | 0 | 0.43 | -75.86 | -80.0 | 0.29 | 61.11 | 7.41 | 0.25 | 212.5 | 4.17 | 0.16 | 0.0 | -5.88 | 0.01 | 0.0 | 0.0 | -4.76 | -102.13 | -107.69 |
| 20Q4 (5) | 0.56 | 154.55 | 5.66 | -0.47 | -422.22 | -422.22 | 0.3 | 128.57 | 1100.0 | -0.01 | 0.0 | 0 | 0.09 | -30.77 | -79.55 | 0.04 | 33.33 | -50.0 | 0 | 100.0 | 100.0 | 1.79 | 30.95 | -50.0 | 0.18 | -18.18 | 80.0 | 0.08 | -65.22 | -42.86 | 0.16 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 224.00 | 307.27 | 39.47 |
| 20Q3 (4) | 0.22 | -50.0 | 0.0 | -0.09 | 94.71 | 0.0 | -1.05 | -1600.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.13 | 110.32 | 0.0 | 0.03 | 50.0 | 0.0 | -0.01 | 0 | 0.0 | 1.36 | 28.18 | 0.0 | 0.22 | 83.33 | 0.0 | 0.23 | 64.29 | 0.0 | 0.16 | -5.88 | 0.0 | 0.01 | 0.0 | 0.0 | 55.00 | -60.0 | 0.0 |
| 20Q2 (3) | 0.44 | 69.23 | 0.0 | -1.7 | -88.89 | 0.0 | 0.07 | -95.73 | 0.0 | 0.01 | 0 | 0.0 | -1.26 | -96.88 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 1.06 | -50.64 | 0.0 | 0.12 | -55.56 | 0.0 | 0.14 | -41.67 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 137.50 | 122.12 | 0.0 |
| 20Q1 (2) | 0.26 | -50.94 | 0.0 | -0.9 | -900.0 | 0.0 | 1.64 | 5566.67 | 0.0 | 0 | 0 | 0.0 | -0.64 | -245.45 | 0.0 | 0.05 | -37.5 | 0.0 | 0 | 100.0 | 0.0 | 2.16 | -39.66 | 0.0 | 0.27 | 170.0 | 0.0 | 0.24 | 71.43 | 0.0 | 0.17 | -5.56 | 0.0 | 0.01 | 0.0 | 0.0 | 61.90 | -61.46 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.57 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 160.61 | 0.0 | 0.0 |
