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) | 0.95 | -74.11 | -1.68 | 0 | -2.39 | 0 | -0.07 | 0 | -0.73 | 0 | 0.77 | 120.0 | 0 | 0 | 4.50 | 253.47 | 0.08 | -95.21 | 1.07 | -43.68 | 0.35 | -5.41 | 0.09 | -30.77 | 62.91 | -58.86 |
| 2022 (9) | 3.67 | 0 | -0.38 | 0 | 1.05 | 0 | 0.14 | 0 | 3.29 | 0 | 0.35 | 52.17 | 0 | 0 | 1.27 | -17.24 | 1.67 | 0 | 1.9 | 0 | 0.37 | 19.35 | 0.13 | 8.33 | 152.92 | 0 |
| 2021 (8) | -4.19 | 0 | -0.3 | 0 | -0.42 | 0 | -0.2 | 0 | -4.49 | 0 | 0.23 | -20.69 | 0 | 0 | 1.54 | -13.69 | -0.45 | 0 | -0.4 | 0 | 0.31 | 10.71 | 0.12 | 200.0 | -13966.67 | 0 |
| 2020 (7) | 1.24 | -73.95 | -0.52 | 0 | -0.98 | 0 | -0.05 | 0 | 0.72 | -83.56 | 0.29 | -19.44 | 0 | 0 | 1.78 | -1.32 | 0.8 | -40.3 | 0.63 | -55.94 | 0.28 | 0.0 | 0.04 | 0.0 | 130.53 | -52.01 |
| 2019 (6) | 4.76 | 0 | -0.38 | 0 | 0.65 | 0 | -0.01 | 0 | 4.38 | 0 | 0.36 | 260.0 | 0 | 0 | 1.81 | 219.54 | 1.34 | 54.02 | 1.43 | 66.28 | 0.28 | -37.78 | 0.04 | -42.86 | 272.00 | 0 |
| 2018 (5) | -0.89 | 0 | -0.13 | 0 | -0.67 | 0 | -0.01 | 0 | -1.02 | 0 | 0.1 | -77.78 | 0 | 0 | 0.57 | -78.05 | 0.87 | 70.59 | 0.86 | 186.67 | 0.45 | -15.09 | 0.07 | -30.0 | -64.49 | 0 |
| 2017 (4) | -0.63 | 0 | -0.47 | 0 | -0.35 | 0 | -0.04 | 0 | -1.1 | 0 | 0.45 | 50.0 | 0 | 0 | 2.58 | 52.32 | 0.51 | -22.73 | 0.3 | -48.28 | 0.53 | -23.19 | 0.1 | 11.11 | -67.74 | 0 |
| 2016 (3) | 2.06 | 63.49 | -0.29 | 0 | -0.02 | 0 | -0.15 | 0 | 1.77 | 121.25 | 0.3 | -34.78 | 0 | 0 | 1.69 | -40.52 | 0.66 | 57.14 | 0.58 | 20.83 | 0.69 | 6.15 | 0.09 | -10.0 | 151.47 | 47.86 |
| 2015 (2) | 1.26 | 366.67 | -0.46 | 0 | 0 | 0 | -0.06 | 0 | 0.8 | 0 | 0.46 | -13.21 | 0 | 0 | 2.84 | -38.9 | 0.42 | 0 | 0.48 | 0 | 0.65 | 25.0 | 0.1 | 11.11 | 102.44 | 0 |
| 2014 (1) | 0.27 | 0 | -0.29 | 0 | -0.02 | 0 | -0.19 | 0 | -0.02 | 0 | 0.53 | 341.67 | 0 | 0 | 4.65 | 472.34 | -1.54 | 0 | -1.41 | 0 | 0.52 | 18.18 | 0.09 | -50.0 | 0.00 | 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) | 0.08 | -81.4 | 113.33 | -0.08 | 80.49 | 86.89 | -0.54 | -5300.0 | 61.97 | 0.06 | 100.0 | 200.0 | 0 | -100.0 | 100.0 | 0.04 | 0.0 | -88.24 | 0 | 0 | 0 | 0.73 | -6.91 | -93.93 | 0.64 | 82.86 | 208.47 | 0.55 | 57.14 | 257.14 | 0.09 | 0.0 | 12.5 | 0.02 | 0.0 | 0.0 | 12.12 | -87.03 | 0 |
| 24Q2 (19) | 0.43 | -77.13 | -58.65 | -0.41 | 26.79 | -86.36 | -0.01 | 0.0 | -150.0 | 0.03 | -57.14 | 250.0 | 0.02 | -98.48 | -97.56 | 0.04 | -63.64 | -81.82 | 0 | 0 | 0 | 0.78 | -62.71 | -81.75 | 0.35 | 105.88 | 34.62 | 0.35 | 75.0 | 9.38 | 0.09 | 0.0 | 12.5 | 0.02 | -33.33 | -33.33 | 93.48 | -84.09 | -61.35 |
| 24Q1 (18) | 1.88 | 596.3 | 683.33 | -0.56 | 20.0 | -300.0 | -0.01 | 0.0 | 98.98 | 0.07 | 216.67 | 250.0 | 1.32 | 406.98 | 1220.0 | 0.11 | 57.14 | -15.38 | 0 | 0 | 0 | 2.10 | -26.67 | 7.5 | 0.17 | 168.0 | -74.63 | 0.2 | -67.74 | -57.45 | 0.09 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 587.50 | 1488.43 | 1319.79 |
| 23Q4 (17) | 0.27 | 145.0 | -90.49 | -0.7 | -14.75 | -1066.67 | -0.01 | 99.3 | 99.17 | -0.06 | -400.0 | -500.0 | -0.43 | 64.46 | -115.47 | 0.07 | -79.41 | 40.0 | 0 | 0 | 0 | 2.86 | -76.13 | 273.14 | -0.25 | 57.63 | -151.02 | 0.62 | 277.14 | 287.5 | 0.09 | 12.5 | -10.0 | 0.02 | 0.0 | -33.33 | 36.99 | 0 | -96.22 |
| 23Q3 (16) | -0.6 | -157.69 | -133.33 | -0.61 | -177.27 | -369.23 | -1.42 | -7200.0 | -4833.33 | 0.02 | 200.0 | -86.67 | -1.21 | -247.56 | -172.46 | 0.34 | 54.55 | 209.09 | 0 | 0 | 0 | 11.97 | 179.71 | 807.68 | -0.59 | -326.92 | -180.82 | -0.35 | -209.38 | -133.98 | 0.08 | 0.0 | -20.0 | 0.02 | -33.33 | -50.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 1.04 | 333.33 | 533.33 | -0.22 | -57.14 | -57.14 | 0.02 | 102.04 | -95.12 | -0.02 | -200.0 | -109.52 | 0.82 | 720.0 | 315.79 | 0.22 | 69.23 | 57.14 | 0 | 0 | 0 | 4.28 | 119.6 | 80.99 | 0.26 | -61.19 | 52.94 | 0.32 | -31.91 | -3.03 | 0.08 | -11.11 | -11.11 | 0.03 | 50.0 | 0.0 | 241.86 | 484.5 | 553.49 |
| 23Q1 (14) | 0.24 | -91.55 | 133.33 | -0.14 | -133.33 | -180.0 | -0.98 | 19.01 | -153.55 | 0.02 | 300.0 | 109.52 | 0.1 | -96.4 | 112.99 | 0.13 | 160.0 | 160.0 | 0 | 0 | 0 | 1.95 | 154.54 | 160.78 | 0.67 | 36.73 | 139.29 | 0.47 | 193.75 | 23.68 | 0.09 | -10.0 | 12.5 | 0.02 | -33.33 | -33.33 | 41.38 | -95.77 | 128.16 |
| 22Q4 (13) | 2.84 | 57.78 | 202.53 | -0.06 | 53.85 | -200.0 | -1.21 | -4133.33 | -108.62 | -0.01 | -106.67 | 0.0 | 2.78 | 66.47 | 199.64 | 0.05 | -54.55 | -44.44 | 0 | 0 | 0 | 0.77 | -41.95 | -52.61 | 0.49 | -32.88 | 322.73 | 0.16 | -84.47 | 194.12 | 0.1 | 0.0 | 25.0 | 0.03 | -25.0 | -25.0 | 979.31 | 536.55 | 0 |
| 22Q3 (12) | 1.8 | 850.0 | 244.0 | -0.13 | 7.14 | -30.0 | 0.03 | -92.68 | -75.0 | 0.15 | -28.57 | 193.75 | 1.67 | 539.47 | 223.7 | 0.11 | -21.43 | 120.0 | 0 | 0 | 0 | 1.32 | -44.23 | -21.39 | 0.73 | 329.41 | 351.72 | 1.03 | 212.12 | 547.83 | 0.1 | 11.11 | 25.0 | 0.04 | 33.33 | 33.33 | 153.85 | 388.46 | 0 |
| 22Q2 (11) | -0.24 | 66.67 | 14.29 | -0.14 | -180.0 | -40.0 | 0.41 | -77.6 | 0 | 0.21 | 200.0 | 250.0 | -0.38 | 50.65 | 0.0 | 0.14 | 180.0 | 133.33 | 0 | 0 | 0 | 2.36 | 216.42 | 24.55 | 0.17 | -39.29 | 440.0 | 0.33 | -13.16 | 466.67 | 0.09 | 12.5 | 28.57 | 0.03 | 0.0 | 0.0 | -53.33 | 63.7 | 98.1 |
| 22Q1 (10) | -0.72 | 74.01 | -754.55 | -0.05 | -150.0 | 37.5 | 1.83 | 415.52 | 6000.0 | -0.21 | -2000.0 | -133.33 | -0.77 | 72.4 | -2666.67 | 0.05 | -44.44 | 66.67 | 0 | 0 | 0 | 0.75 | -53.75 | -19.28 | 0.28 | 227.27 | 154.55 | 0.38 | 323.53 | 322.22 | 0.08 | 0.0 | 0.0 | 0.03 | -25.0 | 50.0 | -146.94 | 0 | -353.8 |
| 21Q4 (9) | -2.77 | -121.6 | -507.35 | -0.02 | 80.0 | 81.82 | -0.58 | -583.33 | 0 | -0.01 | 93.75 | 90.91 | -2.79 | -106.67 | -589.47 | 0.09 | 80.0 | 200.0 | 0 | 0 | 0 | 1.62 | -3.7 | 127.29 | -0.22 | 24.14 | -210.0 | -0.17 | 26.09 | -230.77 | 0.08 | 0.0 | 33.33 | 0.04 | 33.33 | 100.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -1.25 | -346.43 | -1150.0 | -0.1 | 0.0 | 28.57 | 0.12 | 0 | 108.51 | -0.16 | -366.67 | -633.33 | -1.35 | -255.26 | -462.5 | 0.05 | -16.67 | -44.44 | 0 | 0 | 0 | 1.68 | -11.63 | -28.23 | -0.29 | -480.0 | -261.11 | -0.23 | -155.56 | -264.29 | 0.08 | 14.29 | 14.29 | 0.03 | 0.0 | 200.0 | 0.00 | 100.0 | 100.0 |
| 21Q2 (7) | -0.28 | -354.55 | -411.11 | -0.1 | -25.0 | 41.18 | 0 | -100.0 | -100.0 | 0.06 | 166.67 | 500.0 | -0.38 | -1366.67 | -375.0 | 0.06 | 100.0 | -25.0 | 0 | 0 | 0 | 1.90 | 105.06 | -5.54 | -0.05 | -145.45 | -129.41 | -0.09 | -200.0 | -169.23 | 0.07 | -12.5 | 0.0 | 0.03 | 50.0 | 200.0 | -2800.00 | -4936.36 | -6633.33 |
| 21Q1 (6) | 0.11 | -83.82 | -80.7 | -0.08 | 27.27 | 11.11 | 0.03 | 0 | 400.0 | -0.09 | 18.18 | -1000.0 | 0.03 | -94.74 | -93.75 | 0.03 | 0.0 | -66.67 | 0 | 0 | 0 | 0.93 | 30.25 | -56.58 | 0.11 | -45.0 | -57.69 | 0.09 | -30.77 | -60.87 | 0.08 | 33.33 | 0.0 | 0.02 | 0.0 | 100.0 | 57.89 | -82.12 | -67.5 |
| 20Q4 (5) | 0.68 | 780.0 | 3500.0 | -0.11 | 21.43 | 15.38 | 0 | 100.0 | 100.0 | -0.11 | -466.67 | -57.14 | 0.57 | 337.5 | 480.0 | 0.03 | -66.67 | -78.57 | 0 | 0 | 0 | 0.71 | -69.59 | -75.52 | 0.2 | 11.11 | -44.44 | 0.13 | -7.14 | -65.79 | 0.06 | -14.29 | -25.0 | 0.02 | 100.0 | 100.0 | 323.81 | 812.38 | 7709.52 |
| 20Q3 (4) | -0.1 | -211.11 | 0.0 | -0.14 | 17.65 | 0.0 | -1.41 | -420.45 | 0.0 | 0.03 | 200.0 | 0.0 | -0.24 | -200.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 2.34 | 16.3 | 0.0 | 0.18 | 5.88 | 0.0 | 0.14 | 7.69 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -45.45 | -206.06 | 0.0 |
| 20Q2 (3) | 0.09 | -84.21 | 0.0 | -0.17 | -88.89 | 0.0 | 0.44 | 4500.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.08 | -116.67 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 2.01 | -5.75 | 0.0 | 0.17 | -34.62 | 0.0 | 0.13 | -43.48 | 0.0 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 42.86 | -75.94 | 0.0 |
| 20Q1 (2) | 0.57 | 2950.0 | 0.0 | -0.09 | 30.77 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 114.29 | 0.0 | 0.48 | 420.0 | 0.0 | 0.09 | -35.71 | 0.0 | 0 | 0 | 0.0 | 2.13 | -26.57 | 0.0 | 0.26 | -27.78 | 0.0 | 0.23 | -39.47 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 178.12 | 4285.94 | 0.0 |
| 19Q4 (1) | -0.02 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.90 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.26 | 0.0 | 0.0 |
