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) | 0.14 | -80.82 | -0.73 | 0 | 0.5 | -19.35 | 0.21 | 0 | -0.59 | 0 | 0.97 | -33.1 | 0 | 0 | 19.40 | -8.62 | -0.48 | 0 | -0.43 | 0 | 0.49 | 40.0 | 0 | 0 | 233.33 | 117.35 |
| 2022 (9) | 0.73 | 21.67 | -1.41 | 0 | 0.62 | 67.57 | 0 | 0 | -0.68 | 0 | 1.45 | 33.03 | 0 | 0 | 21.23 | 6.15 | 0.24 | -4.0 | 0.33 | -8.33 | 0.35 | 9.38 | 0 | 0 | 107.35 | 21.67 |
| 2021 (8) | 0.6 | 100.0 | -0.92 | 0 | 0.37 | 0 | 0.01 | 0 | -0.32 | 0 | 1.09 | 194.59 | 0 | 0 | 20.00 | 218.38 | 0.25 | -21.88 | 0.36 | 2.86 | 0.32 | -13.51 | 0 | 0 | 88.24 | 114.71 |
| 2020 (7) | 0.3 | -52.38 | -0.5 | 0 | -0.18 | 0 | 0 | 0 | -0.2 | 0 | 0.37 | 85.0 | 0 | 0 | 6.28 | 105.42 | 0.32 | 0 | 0.35 | 0 | 0.37 | -17.78 | 0.01 | 0.0 | 41.10 | -69.99 |
| 2019 (6) | 0.63 | 46.51 | 0.01 | 0 | -0.25 | 0 | 0 | 0 | 0.64 | 88.24 | 0.2 | -4.76 | 0.02 | 0 | 3.06 | -10.0 | 0 | 0 | 0 | 0 | 0.45 | 28.57 | 0.01 | -50.0 | 136.96 | 27.4 |
| 2018 (5) | 0.43 | 1333.33 | -0.09 | 0 | -0.07 | 0 | -0.08 | 0 | 0.34 | 0 | 0.21 | -25.0 | 0 | 0 | 3.40 | -33.25 | -0.14 | 0 | 0.03 | 0 | 0.35 | 0.0 | 0.02 | 0.0 | 107.50 | 294.17 |
| 2017 (4) | 0.03 | -70.0 | -0.17 | 0 | -0.14 | 0 | -0.01 | 0 | -0.14 | 0 | 0.28 | -3.45 | 0 | 0 | 5.09 | -12.75 | -0.24 | 0 | -0.26 | 0 | 0.35 | -14.63 | 0.02 | -60.0 | 27.27 | 0 |
| 2016 (3) | 0.1 | -79.59 | 0.01 | 0 | -0.06 | 0 | -0.03 | 0 | 0.11 | -64.52 | 0.29 | -47.27 | 0 | 0 | 5.84 | -38.89 | -0.78 | 0 | -0.65 | 0 | 0.41 | -29.31 | 0.05 | -16.67 | 0.00 | 0 |
| 2015 (2) | 0.49 | 19.51 | -0.18 | 0 | -0.9 | 0 | -0.04 | 0 | 0.31 | 0 | 0.55 | 34.15 | 0 | 0 | 9.55 | 71.18 | -0.58 | 0 | -0.66 | 0 | 0.58 | -14.71 | 0.06 | -14.29 | 0.00 | 0 |
| 2014 (1) | 0.41 | -66.12 | -0.46 | 0 | -0.63 | 0 | 0 | 0 | -0.05 | 0 | 0.41 | -25.45 | 0.15 | 0 | 5.58 | 9.43 | -0.24 | 0 | -0.33 | 0 | 0.68 | 1.49 | 0.07 | 0.0 | 97.62 | -74.99 |
| 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) | -0.03 | -133.33 | -150.0 | 0.05 | 145.45 | 126.32 | 0.35 | 147.95 | 284.21 | 0 | 0 | 100.0 | 0.02 | 200.0 | 115.38 | -0.02 | -115.38 | -109.09 | -0.01 | -200.0 | -125.0 | -1.15 | -114.85 | -107.89 | 0 | -100.0 | 100.0 | -0.06 | -700.0 | 0.0 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | -42.86 | -166.67 | -135.71 |
| 24Q2 (19) | 0.09 | -18.18 | -18.18 | -0.11 | 0 | -450.0 | -0.73 | -207.35 | -3750.0 | 0 | 0 | -100.0 | -0.02 | -118.18 | -122.22 | 0.13 | 44.44 | 8.33 | 0.01 | 0 | 0 | 7.74 | 3.17 | -38.1 | 0.02 | 300.0 | 112.5 | 0.01 | -85.71 | 105.26 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 64.29 | 11.04 | 0 |
| 24Q1 (18) | 0.11 | -15.38 | 168.75 | 0 | 100.0 | 100.0 | 0.68 | 750.0 | 15.25 | 0 | 0 | 0 | 0.11 | 237.5 | 122.92 | 0.09 | -68.97 | -73.53 | 0 | 100.0 | 0 | 7.50 | -66.38 | -72.87 | -0.01 | 94.44 | 85.71 | 0.07 | 158.33 | 216.67 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 57.89 | -95.55 | 125.33 |
| 23Q4 (17) | 0.13 | 116.67 | -55.17 | -0.21 | -10.53 | 59.62 | 0.08 | 142.11 | -52.94 | 0 | 100.0 | -100.0 | -0.08 | 38.46 | 65.22 | 0.29 | 31.82 | -40.82 | -0.04 | -200.0 | -33.33 | 22.31 | 53.11 | -1.66 | -0.18 | -157.14 | -280.0 | -0.12 | -100.0 | -400.0 | 0.13 | 18.18 | 8.33 | 0 | 0 | 0 | 1300.00 | 983.33 | 617.24 |
| 23Q3 (16) | 0.06 | -45.45 | 700.0 | -0.19 | -850.0 | -5.56 | -0.19 | -1050.0 | -195.0 | -0.05 | -183.33 | -150.0 | -0.13 | -244.44 | 31.58 | 0.22 | 83.33 | -4.35 | 0.04 | 0 | 33.33 | 14.57 | 16.56 | 0.72 | -0.07 | 56.25 | -333.33 | -0.06 | 68.42 | -150.0 | 0.11 | -15.38 | 37.5 | 0 | 0 | 0 | 120.00 | 0 | 2500.0 |
| 23Q2 (15) | 0.11 | 168.75 | 450.0 | -0.02 | 93.75 | 94.59 | 0.02 | -96.61 | -33.33 | 0.06 | 0 | 400.0 | 0.09 | 118.75 | 125.71 | 0.12 | -64.71 | -70.73 | 0 | 0 | 0 | 12.50 | -54.78 | -61.28 | -0.16 | -128.57 | -1500.0 | -0.19 | -216.67 | -733.33 | 0.13 | 0.0 | 62.5 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (14) | -0.16 | -155.17 | -138.1 | -0.32 | 38.46 | 8.57 | 0.59 | 247.06 | 156.52 | 0 | -100.0 | 0 | -0.48 | -108.7 | -785.71 | 0.34 | -30.61 | 6.25 | 0 | 100.0 | 0 | 27.64 | 21.85 | 57.22 | -0.07 | -170.0 | -158.33 | -0.06 | -250.0 | -146.15 | 0.13 | 8.33 | 85.71 | 0 | 0 | 0 | -228.57 | -226.11 | -208.84 |
| 22Q4 (13) | 0.29 | 3000.0 | 52.63 | -0.52 | -188.89 | -205.88 | 0.17 | -15.0 | 112.5 | 0.04 | 300.0 | 233.33 | -0.23 | -21.05 | -1250.0 | 0.49 | 113.04 | 75.0 | -0.03 | -200.0 | 0 | 22.69 | 56.82 | 47.45 | 0.1 | 233.33 | -9.09 | 0.04 | -66.67 | -75.0 | 0.12 | 50.0 | 71.43 | 0 | 0 | 0 | 181.25 | 3725.0 | 119.41 |
| 22Q3 (12) | -0.01 | -150.0 | -125.0 | -0.18 | 51.35 | 60.0 | 0.2 | 566.67 | 150.0 | -0.02 | 0.0 | -140.0 | -0.19 | 45.71 | 53.66 | 0.23 | -43.9 | -53.06 | 0.03 | 0 | 0 | 14.47 | -55.19 | -60.74 | 0.03 | 400.0 | -66.67 | 0.12 | 300.0 | 20.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -5.00 | -127.5 | -122.5 |
| 22Q2 (11) | 0.02 | -95.24 | -91.67 | -0.37 | -5.71 | -42.31 | 0.03 | -86.96 | -88.0 | -0.02 | 0 | -100.0 | -0.35 | -600.0 | -1650.0 | 0.41 | 28.12 | 41.38 | 0 | 0 | 0 | 32.28 | 83.61 | 14.66 | -0.01 | -108.33 | 50.0 | 0.03 | -76.92 | 50.0 | 0.08 | 14.29 | -11.11 | 0 | 0 | 0 | 18.18 | -91.34 | -91.67 |
| 22Q1 (10) | 0.42 | 121.05 | 223.08 | -0.35 | -105.88 | -775.0 | 0.23 | 187.5 | 675.0 | 0 | 100.0 | -100.0 | 0.07 | 250.0 | -22.22 | 0.32 | 14.29 | 1500.0 | 0 | 0 | 0 | 17.58 | 14.29 | 1025.27 | 0.12 | 9.09 | 71.43 | 0.13 | -18.75 | 44.44 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 210.00 | 154.21 | 190.77 |
| 21Q4 (9) | 0.19 | 375.0 | 533.33 | -0.17 | 62.22 | -750.0 | 0.08 | 0.0 | 0 | -0.03 | -160.0 | -150.0 | 0.02 | 104.88 | 100.0 | 0.28 | -42.86 | 2700.0 | 0 | 0 | 0 | 15.38 | -58.24 | 2084.62 | 0.11 | 22.22 | 83.33 | 0.16 | 60.0 | 220.0 | 0.07 | -12.5 | -22.22 | 0 | 0 | 0 | 82.61 | 271.74 | 285.51 |
| 21Q3 (8) | 0.04 | -83.33 | 500.0 | -0.45 | -73.08 | -181.25 | 0.08 | -68.0 | 500.0 | 0.05 | 600.0 | 266.67 | -0.41 | -1950.0 | -141.18 | 0.49 | 68.97 | 63.33 | 0 | 0 | 0 | 36.84 | 30.85 | 117.37 | 0.09 | 550.0 | -30.77 | 0.1 | 400.0 | -9.09 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 22.22 | -89.81 | 544.44 |
| 21Q2 (7) | 0.24 | 84.62 | 0 | -0.26 | -550.0 | 18.75 | 0.25 | 725.0 | 457.14 | -0.01 | -200.0 | 50.0 | -0.02 | -122.22 | 93.75 | 0.29 | 1350.0 | 480.0 | 0 | 0 | 0 | 28.16 | 1701.94 | 626.41 | -0.02 | -128.57 | -115.38 | 0.02 | -77.78 | -86.67 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 218.18 | 202.1 | 0 |
| 21Q1 (6) | 0.13 | 333.33 | -55.17 | -0.04 | -100.0 | 0 | -0.04 | 0 | 60.0 | 0.01 | -83.33 | 0 | 0.09 | 800.0 | -68.97 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.56 | 121.87 | 120.31 | 0.07 | 16.67 | 0 | 0.09 | 80.0 | 80.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 72.22 | 237.04 | -62.64 |
| 20Q4 (5) | 0.03 | 400.0 | -95.38 | -0.02 | 87.5 | 94.29 | 0 | 100.0 | 100.0 | 0.06 | 300.0 | 500.0 | 0.01 | 105.88 | -96.67 | 0.01 | -96.67 | -75.0 | 0 | 0 | 0 | 0.70 | -95.85 | -66.2 | 0.06 | -53.85 | 700.0 | 0.05 | -54.55 | 350.0 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | 21.43 | 528.57 | -97.03 |
| 20Q3 (4) | -0.01 | 0 | 0.0 | -0.16 | 50.0 | 0.0 | -0.02 | 71.43 | 0.0 | -0.03 | -50.0 | 0.0 | -0.17 | 46.88 | 0.0 | 0.3 | 500.0 | 0.0 | 0 | 0 | 0.0 | 16.95 | 337.29 | 0.0 | 0.13 | 0.0 | 0.0 | 0.11 | -26.67 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -5.00 | 0 | 0.0 |
| 20Q2 (3) | 0 | -100.0 | 0.0 | -0.32 | 0 | 0.0 | -0.07 | 30.0 | 0.0 | -0.02 | 0 | 0.0 | -0.32 | -210.34 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 3.88 | 446.51 | 0.0 | 0.13 | 0 | 0.0 | 0.15 | 200.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.29 | -55.38 | 0.0 | 0 | 100.0 | 0.0 | -0.1 | -66.67 | 0.0 | 0 | -100.0 | 0.0 | 0.29 | -3.33 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.71 | -65.96 | 0.0 | 0 | 100.0 | 0.0 | 0.05 | 350.0 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 193.33 | -73.23 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 722.22 | 0.0 | 0.0 |
