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) | 1.26 | 186.36 | -1.15 | 0 | -0.86 | 0 | 0 | 0 | 0.11 | -94.09 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.49 | -33.78 | 0.64 | -28.09 | 0.07 | 0.0 | 0.16 | 33.33 | 144.83 | 255.49 |
| 2022 (9) | 0.44 | -65.35 | 1.42 | 0 | -1.0 | 0 | 0 | 0 | 1.86 | 3620.0 | 0.01 | -66.67 | 0 | 0 | 0.19 | -63.95 | 0.74 | -42.19 | 0.89 | -13.59 | 0.07 | 0.0 | 0.12 | 100.0 | 40.74 | -62.79 |
| 2021 (8) | 1.27 | 284.85 | -1.22 | 0 | -0.52 | 0 | 0 | 0 | 0.05 | 400.0 | 0.03 | -25.0 | 0 | 0 | 0.54 | -45.56 | 1.28 | 72.97 | 1.03 | 94.34 | 0.07 | 0.0 | 0.06 | 50.0 | 109.48 | 112.33 |
| 2020 (7) | 0.33 | -53.52 | -0.32 | 0 | 1.09 | 0 | -0.01 | 0 | 0.01 | -98.36 | 0.04 | 300.0 | 0 | 0 | 0.99 | 253.58 | 0.74 | 29.82 | 0.53 | 20.45 | 0.07 | 0.0 | 0.04 | 0.0 | 51.56 | -60.06 |
| 2019 (6) | 0.71 | -2.74 | -0.1 | 0 | -0.57 | 0 | 0 | 0 | 0.61 | 0 | 0.01 | -85.71 | 0 | 0 | 0.28 | -84.56 | 0.57 | -17.39 | 0.44 | -47.62 | 0.07 | 600.0 | 0.04 | 100.0 | 129.09 | 53.85 |
| 2018 (5) | 0.73 | 180.77 | -1.8 | 0 | 0.61 | 0 | -0.01 | 0 | -1.07 | 0 | 0.07 | 0 | 0 | 0 | 1.81 | 0 | 0.69 | 187.5 | 0.84 | 366.67 | 0.01 | 0 | 0.02 | 100.0 | 83.91 | -38.68 |
| 2017 (4) | 0.26 | 0 | 1.07 | 0 | -0.01 | 0 | 0 | 0 | 1.33 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.24 | 0 | 0.18 | 1700.0 | 0 | 0 | 0.01 | 0 | 136.84 | 0 |
| 2016 (3) | -0.03 | 0 | -0.07 | 0 | 0 | 0 | 0 | 0 | -0.1 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.01 | 0 | 0.01 | -96.0 | 0 | 0 | 0 | 0 | -300.00 | 0 |
| 2015 (2) | 0.38 | 0 | 0 | 0 | -0.14 | 0 | 0 | 0 | 0.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.24 | 0 | 0.25 | 0 | 0.01 | 0 | 0 | 0 | 146.15 | 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) | -0.14 | -137.84 | -145.16 | 0.82 | 182.76 | 490.48 | -0.01 | 97.83 | 0.0 | 0 | 0 | 0 | 0.68 | 3.03 | 580.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 120.0 | 633.33 | 0.12 | -45.45 | -36.84 | 0.02 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | -82.35 | -162.32 | -166.41 |
| 24Q2 (19) | 0.37 | -19.57 | 27.59 | 0.29 | 119.08 | 70.59 | -0.46 | -342.11 | 43.9 | 0 | 0 | 0 | 0.66 | 162.26 | 43.48 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.1 | -28.57 | -54.55 | 0.22 | -33.33 | -37.14 | 0.02 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | 132.14 | 9.16 | 86.82 |
| 24Q1 (18) | 0.46 | -30.3 | 0 | -1.52 | -994.12 | -17.83 | 0.19 | 2000.0 | 2000.0 | 0 | 0 | 0 | -1.06 | -227.71 | 17.83 | 0.04 | 0 | 0 | 0 | 0 | 0 | 3.88 | 0 | 0 | 0.14 | -44.0 | 800.0 | 0.33 | 312.5 | 1550.0 | 0.02 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | 121.05 | -74.32 | 0 |
| 23Q4 (17) | 0.66 | 112.9 | 725.0 | 0.17 | 180.95 | 41.67 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.83 | 730.0 | 315.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 733.33 | 204.17 | 0.08 | -57.89 | 130.77 | 0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 471.43 | 280.18 | 0 |
| 23Q3 (16) | 0.31 | 6.9 | 293.75 | -0.21 | -223.53 | -117.65 | -0.01 | 98.78 | 0.0 | 0 | 0 | 0 | 0.1 | -78.26 | -90.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | -86.36 | -50.0 | 0.19 | -45.71 | -20.83 | 0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 124.00 | 75.31 | 324.75 |
| 23Q2 (15) | 0.29 | 0 | -35.56 | 0.17 | 113.18 | 88.89 | -0.82 | -8100.0 | 14.58 | 0 | 0 | 0 | 0.46 | 135.66 | -14.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 1200.0 | -52.17 | 0.35 | 1650.0 | -20.45 | 0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 100.0 | 70.73 | 0 | -24.55 |
| 23Q1 (14) | 0 | -100.0 | -100.0 | -1.29 | -1175.0 | -6550.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1.29 | -745.0 | -1533.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | 91.67 | -104.35 | 0.02 | 107.69 | -95.74 | 0.02 | 0.0 | 0.0 | 0.04 | 33.33 | 100.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.08 | 150.0 | -78.95 | 0.12 | -89.92 | 128.57 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.2 | -80.58 | 600.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.24 | -500.0 | -168.57 | -0.26 | -208.33 | -189.66 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.16 | -135.56 | -142.11 | 1.19 | 1222.22 | 483.87 | -0.01 | 98.96 | 97.96 | 0 | 0 | 0 | 1.03 | 90.74 | 1371.43 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.95 | 0 | 28.57 | 0.06 | -86.96 | -81.25 | 0.24 | -45.45 | -11.11 | 0.02 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | -55.17 | -158.85 | -145.01 |
| 22Q2 (11) | 0.45 | 542.86 | 36.36 | 0.09 | 350.0 | 250.0 | -0.96 | -9500.0 | -9500.0 | 0 | 0 | 0 | 0.54 | 500.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.46 | 0.0 | 70.37 | 0.44 | -6.38 | 131.58 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 93.75 | 583.04 | -37.5 |
| 22Q1 (10) | 0.07 | -81.58 | -61.11 | 0.02 | 104.76 | 104.65 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 325.0 | 136.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.46 | 31.43 | 31.43 | 0.47 | 62.07 | 67.86 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 13.73 | -88.08 | -76.36 |
| 21Q4 (9) | 0.38 | 0.0 | 137.5 | -0.42 | -35.48 | 31.15 | -0.01 | 97.96 | -100.66 | 0 | 0 | 0 | -0.04 | -157.14 | 91.11 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.62 | -15.62 | -64.38 | 0.35 | 9.38 | 75.0 | 0.29 | 7.41 | 123.08 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 115.15 | -6.06 | 15.15 |
| 21Q3 (8) | 0.38 | 15.15 | 153.33 | -0.31 | -416.67 | -191.18 | -0.49 | -4800.0 | -22.5 | 0 | 0 | 0 | 0.07 | -74.07 | -85.71 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.74 | 0 | 0 | 0.32 | 18.52 | 190.91 | 0.27 | 42.11 | 350.0 | 0.02 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 122.58 | -18.28 | -26.45 |
| 21Q2 (7) | 0.33 | 83.33 | 175.0 | -0.06 | 86.05 | 90.62 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.27 | 208.0 | 151.92 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.27 | -22.86 | 22.73 | 0.19 | -32.14 | 18.75 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | 158.33 | 137.5 |
| 21Q1 (6) | 0.18 | 12.5 | 300.0 | -0.43 | 29.51 | -172.88 | -0.01 | -100.66 | 0.0 | 0 | 0 | 100.0 | -0.25 | 44.44 | -150.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.35 | 75.0 | 66.67 | 0.28 | 115.38 | 55.56 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 58.06 | -41.94 | 235.48 |
| 20Q4 (5) | 0.16 | 6.67 | 128.57 | -0.61 | -279.41 | -2133.33 | 1.52 | 480.0 | 7700.0 | 0 | 0 | 0 | -0.45 | -191.84 | -550.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.75 | 0 | 0 | 0.2 | 81.82 | -20.0 | 0.13 | 116.67 | -7.14 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | -40.0 | 142.86 |
| 20Q3 (4) | 0.15 | 25.0 | 0.0 | 0.34 | 153.12 | 0.0 | -0.4 | -3900.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | 194.23 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.11 | -50.0 | 0.0 | 0.06 | -62.5 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 166.67 | 163.89 | 0.0 |
| 20Q2 (3) | 0.12 | 233.33 | 0.0 | -0.64 | -208.47 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | -0.52 | -204.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 2.08 | 0 | 0.0 | 0.22 | 4.76 | 0.0 | 0.16 | -11.11 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 63.16 | 247.37 | 0.0 |
| 20Q1 (2) | -0.09 | -228.57 | 0.0 | 0.59 | 1866.67 | 0.0 | -0.01 | 50.0 | 0.0 | -0.01 | 0 | 0.0 | 0.5 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.21 | -16.0 | 0.0 | 0.18 | 28.57 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -42.86 | -204.08 | 0.0 |
| 19Q4 (1) | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 41.18 | 0.0 | 0.0 |
