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) | 0.72 | -38.98 | -0.36 | 0 | -0.09 | 0 | 0 | 0 | 0.36 | -66.04 | 0.34 | 183.33 | 0 | 0 | 4.42 | 317.82 | 0.2 | 0 | 0.18 | 0 | 0.21 | -8.7 | 0 | 0 | 184.62 | -93.74 |
| 2022 (9) | 1.18 | 0 | -0.12 | 0 | -1.22 | 0 | -0.02 | 0 | 1.06 | 0 | 0.12 | -7.69 | 0 | 0 | 1.06 | -6.47 | -0.27 | 0 | -0.19 | 0 | 0.23 | 4.55 | 0 | 0 | 2950.00 | 0 |
| 2021 (8) | -0.22 | 0 | -0.13 | 0 | -0.39 | 0 | 0 | 0 | -0.35 | 0 | 0.13 | 160.0 | 0 | 0 | 1.13 | 83.29 | 0.9 | 109.3 | 0.77 | 37.5 | 0.22 | -8.33 | 0 | 0 | -22.22 | 0 |
| 2020 (7) | 1.17 | -23.03 | 0.03 | 0 | -0.65 | 0 | 0 | 0 | 1.2 | -14.29 | 0.05 | -58.33 | 0 | 0 | 0.62 | -46.19 | 0.43 | 34.38 | 0.56 | 64.71 | 0.24 | -7.69 | 0 | 0 | 146.25 | -42.27 |
| 2019 (6) | 1.52 | 508.0 | -0.12 | 0 | -0.94 | 0 | 0.01 | -50.0 | 1.4 | 976.92 | 0.12 | -33.33 | 0 | 0 | 1.15 | -25.56 | 0.32 | 28.0 | 0.34 | 41.67 | 0.26 | 30.0 | 0 | 0 | 253.33 | 345.87 |
| 2018 (5) | 0.25 | -56.9 | -0.12 | 0 | -1.14 | 0 | 0.02 | 0 | 0.13 | -70.45 | 0.18 | 28.57 | 0 | 0 | 1.54 | 36.5 | 0.25 | -67.95 | 0.24 | -59.32 | 0.2 | -13.04 | 0 | 0 | 56.82 | -19.67 |
| 2017 (4) | 0.58 | -55.73 | -0.14 | 0 | -0.28 | 0 | -0.01 | 0 | 0.44 | -62.39 | 0.14 | 40.0 | 0 | 0 | 1.13 | 34.92 | 0.78 | -37.1 | 0.59 | -45.37 | 0.23 | -25.81 | 0 | 0 | 70.73 | -24.95 |
| 2016 (3) | 1.31 | -34.83 | -0.14 | 0 | -0.62 | 0 | -0.07 | 0 | 1.17 | -37.1 | 0.1 | -37.5 | 0 | 0 | 0.84 | -37.24 | 1.24 | 153.06 | 1.08 | 145.45 | 0.31 | -3.12 | 0 | 0 | 94.24 | -64.37 |
| 2015 (2) | 2.01 | 209.23 | -0.15 | 0 | -0.68 | 0 | 0.01 | 0 | 1.86 | 195.24 | 0.16 | 23.08 | 0 | 0 | 1.33 | 48.72 | 0.49 | 81.48 | 0.44 | 57.14 | 0.32 | -3.03 | 0 | 0 | 264.47 | 148.2 |
| 2014 (1) | 0.65 | -51.85 | -0.02 | 0 | -0.72 | 0 | -0.03 | 0 | 0.63 | -33.68 | 0.13 | 8.33 | 0 | 0 | 0.90 | 23.57 | 0.27 | -37.21 | 0.28 | -28.21 | 0.33 | -8.33 | 0 | 0 | 106.56 | -40.8 |
| 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) | 0.05 | 138.46 | -78.26 | -0.03 | 57.14 | 40.0 | -0.38 | -733.33 | 5.0 | -0.01 | 0 | 0 | 0.02 | 110.0 | -88.89 | 0.03 | -50.0 | -40.0 | 0 | 100.0 | 0 | 1.37 | -58.22 | -44.66 | 0.02 | 300.0 | 0 | -0.03 | -400.0 | -400.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 166.67 | 189.74 | -56.52 |
| 24Q2 (19) | -0.13 | -148.15 | -138.24 | -0.07 | -250.0 | 22.22 | 0.06 | -25.0 | 0.0 | 0 | 0 | 0 | -0.2 | -180.0 | -180.0 | 0.06 | 200.0 | -33.33 | -0.01 | 0 | 0 | 3.28 | 190.16 | -40.98 | -0.01 | -133.33 | 0.0 | 0.01 | -66.67 | 0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -185.71 | -161.9 | -127.31 |
| 24Q1 (18) | 0.27 | 440.0 | 200.0 | -0.02 | 80.0 | 81.82 | 0.08 | 300.0 | -65.22 | 0 | 0 | 0 | 0.25 | 600.0 | 1350.0 | 0.02 | -77.78 | -81.82 | 0 | 0 | 0 | 1.13 | -76.27 | -77.81 | 0.03 | 400.0 | -85.71 | 0.03 | 400.0 | -83.33 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 300.00 | 140.0 | 666.67 |
| 23Q4 (17) | 0.05 | -78.26 | -93.06 | -0.1 | -100.0 | -400.0 | 0.02 | 105.0 | 102.27 | 0 | 0 | 100.0 | -0.05 | -127.78 | -107.14 | 0.09 | 80.0 | 350.0 | 0 | 0 | 0 | 4.76 | 92.38 | 357.14 | -0.01 | 0 | 91.67 | -0.01 | -200.0 | 90.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 125.00 | -67.39 | 0 |
| 23Q3 (16) | 0.23 | -32.35 | -42.5 | -0.05 | 44.44 | -66.67 | -0.4 | -766.67 | -100.0 | 0 | 0 | -100.0 | 0.18 | -28.0 | -51.35 | 0.05 | -44.44 | 66.67 | 0 | 0 | 0 | 2.48 | -55.45 | 124.42 | 0 | 100.0 | 100.0 | 0.01 | 0 | 106.67 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 383.33 | -43.63 | 0 |
| 23Q2 (15) | 0.34 | 277.78 | 247.83 | -0.09 | 18.18 | -125.0 | 0.06 | -73.91 | 140.0 | 0 | 0 | -100.0 | 0.25 | 1350.0 | 192.59 | 0.09 | -18.18 | 125.0 | 0 | 0 | 0 | 5.56 | 9.09 | 368.06 | -0.01 | -104.76 | -125.0 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 680.00 | 1637.78 | 425.22 |
| 23Q1 (14) | 0.09 | -87.5 | -67.86 | -0.11 | -450.0 | -450.0 | 0.23 | 126.14 | 1050.0 | 0 | 100.0 | 100.0 | -0.02 | -102.86 | -107.69 | 0.11 | 450.0 | 450.0 | 0 | 0 | 0 | 5.09 | 388.89 | 747.92 | 0.21 | 275.0 | 950.0 | 0.18 | 280.0 | 1700.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 39.13 | 0 | -90.22 |
| 22Q4 (13) | 0.72 | 80.0 | 523.53 | -0.02 | 33.33 | 33.33 | -0.88 | -340.0 | -2833.33 | -0.02 | -200.0 | -200.0 | 0.7 | 89.19 | 450.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 1.04 | -5.56 | -3.13 | -0.12 | 42.86 | -200.0 | -0.1 | 33.33 | -190.91 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 0.4 | 273.91 | 48.15 | -0.03 | 25.0 | 0.0 | -0.2 | -33.33 | 50.0 | 0.02 | 100.0 | 300.0 | 0.37 | 237.04 | 54.17 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 1.10 | -7.08 | -11.03 | -0.21 | -625.0 | -520.0 | -0.15 | -400.0 | -350.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (11) | -0.23 | -182.14 | -1250.0 | -0.04 | -100.0 | 0.0 | -0.15 | -850.0 | -400.0 | 0.01 | 150.0 | 0.0 | -0.27 | -203.85 | -1250.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0 | 1.19 | 97.63 | -3.56 | 0.04 | 100.0 | -89.47 | 0.05 | 400.0 | -83.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -209.09 | -152.27 | -3863.64 |
| 22Q1 (10) | 0.28 | 264.71 | 180.0 | -0.02 | 33.33 | 33.33 | 0.02 | 166.67 | 300.0 | -0.02 | -200.0 | -100.0 | 0.26 | 230.0 | 168.42 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.60 | -44.14 | -39.54 | 0.02 | -83.33 | -94.29 | 0.01 | -90.91 | -96.67 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 400.00 | 476.47 | 511.43 |
| 21Q4 (9) | -0.17 | -162.96 | -162.96 | -0.03 | 0.0 | -142.86 | -0.03 | 92.5 | 50.0 | 0.02 | 300.0 | 300.0 | -0.2 | -183.33 | -158.82 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 1.08 | -13.26 | 179.57 | 0.12 | 140.0 | -52.0 | 0.11 | 83.33 | -56.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -106.25 | -147.22 | -221.99 |
| 21Q3 (8) | 0.27 | 1250.0 | 80.0 | -0.03 | 25.0 | -200.0 | -0.4 | -900.0 | -8.11 | -0.01 | -200.0 | 0 | 0.24 | 1300.0 | 71.43 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 1.24 | 0.72 | 151.65 | 0.05 | -86.84 | -37.5 | 0.06 | -80.0 | -40.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 225.00 | 3950.0 | 140.0 |
| 21Q2 (7) | 0.02 | 105.71 | -94.74 | -0.04 | -33.33 | -300.0 | 0.05 | 600.0 | 127.78 | 0.01 | 200.0 | 0 | -0.02 | 94.74 | -105.41 | 0.04 | 33.33 | 300.0 | 0 | 0 | 0 | 1.23 | 23.9 | 34.15 | 0.38 | 8.57 | 733.33 | 0.3 | 0.0 | 500.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 5.56 | 105.71 | -98.39 |
| 21Q1 (6) | -0.35 | -229.63 | -197.22 | -0.03 | -142.86 | -50.0 | -0.01 | 83.33 | 80.0 | -0.01 | 0.0 | -200.0 | -0.38 | -211.76 | -211.76 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.99 | 158.28 | 18.21 | 0.35 | 40.0 | 118.75 | 0.3 | 20.0 | 100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -97.22 | -211.63 | -156.71 |
| 20Q4 (5) | 0.27 | 80.0 | -10.0 | 0.07 | 800.0 | 333.33 | -0.06 | 83.78 | 77.78 | -0.01 | 0 | 0 | 0.34 | 142.86 | 25.93 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.38 | -21.92 | -67.95 | 0.25 | 212.5 | 66.67 | 0.25 | 150.0 | 108.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 87.10 | -7.1 | -47.74 |
| 20Q3 (4) | 0.15 | -60.53 | 0.0 | -0.01 | 0.0 | 0.0 | -0.37 | -105.56 | 0.0 | 0 | 0 | 0.0 | 0.14 | -62.16 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | -46.31 | 0.0 | 0.08 | 233.33 | 0.0 | 0.1 | 100.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 93.75 | -72.86 | 0.0 |
| 20Q2 (3) | 0.38 | 5.56 | 0.0 | -0.01 | 50.0 | 0.0 | -0.18 | -260.0 | 0.0 | 0 | -100.0 | 0.0 | 0.37 | 8.82 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.92 | 9.17 | 0.0 | -0.06 | -137.5 | 0.0 | 0.05 | -66.67 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 345.45 | 101.52 | 0.0 |
| 20Q1 (2) | 0.36 | 20.0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.05 | 81.48 | 0.0 | 0.01 | 0 | 0.0 | 0.34 | 25.93 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.84 | -29.97 | 0.0 | 0.16 | 6.67 | 0.0 | 0.15 | 25.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 171.43 | 2.86 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 166.67 | 0.0 | 0.0 |
