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) | 2.21 | 160.0 | -0.04 | 0 | -1.39 | 0 | -0.05 | 0 | 2.17 | 189.33 | 0.07 | 40.0 | 0 | 0 | 0.70 | 36.1 | 1.39 | 17.8 | 1.16 | 19.59 | 0.19 | -5.0 | 0.05 | 0.0 | 157.86 | 126.57 |
| 2022 (9) | 0.85 | -9.57 | -0.1 | 0 | -0.74 | 0 | 0.03 | 200.0 | 0.75 | 240.91 | 0.05 | 25.0 | 0 | 0 | 0.51 | 28.59 | 1.18 | 5.36 | 0.97 | 4.3 | 0.2 | -13.04 | 0.05 | 25.0 | 69.67 | -11.06 |
| 2021 (8) | 0.94 | -48.91 | -0.72 | 0 | -1.19 | 0 | 0.01 | 0 | 0.22 | -87.71 | 0.04 | 300.0 | 0 | 0 | 0.40 | 301.99 | 1.12 | -15.15 | 0.93 | -16.22 | 0.23 | -4.17 | 0.04 | 0.0 | 78.33 | -40.82 |
| 2020 (7) | 1.84 | 13.58 | -0.05 | 0 | -1.17 | 0 | -0.04 | 0 | 1.79 | 11.88 | 0.01 | -66.67 | 0 | 0 | 0.10 | -69.01 | 1.32 | 22.22 | 1.11 | 29.07 | 0.24 | 4.35 | 0.04 | -20.0 | 132.37 | -6.85 |
| 2019 (6) | 1.62 | 116.0 | -0.02 | 0 | -0.81 | 0 | 0.03 | -25.0 | 1.6 | 226.53 | 0.03 | -66.67 | 0 | 0 | 0.32 | -72.07 | 1.08 | 56.52 | 0.86 | 40.98 | 0.23 | 228.57 | 0.05 | -16.67 | 142.11 | 40.21 |
| 2018 (5) | 0.75 | 240.91 | -0.26 | 0 | -0.52 | 0 | 0.04 | 0 | 0.49 | 2350.0 | 0.09 | 50.0 | 0 | 0 | 1.15 | 33.78 | 0.69 | 38.0 | 0.61 | 84.85 | 0.07 | 16.67 | 0.06 | 20.0 | 101.35 | 102.7 |
| 2017 (4) | 0.22 | -73.49 | -0.2 | 0 | 0.14 | 0 | -0.01 | 0 | 0.02 | -96.97 | 0.06 | -14.29 | 0 | 0 | 0.86 | -17.59 | 0.5 | 25.0 | 0.33 | 3.12 | 0.06 | 20.0 | 0.05 | -37.5 | 50.00 | -72.89 |
| 2016 (3) | 0.83 | 66.0 | -0.17 | 0 | -0.29 | 0 | 0 | 0 | 0.66 | 57.14 | 0.07 | 133.33 | 0 | 0 | 1.04 | 127.79 | 0.4 | -21.57 | 0.32 | 3.23 | 0.05 | 0.0 | 0.08 | 33.33 | 184.44 | 54.93 |
| 2015 (2) | 0.5 | -45.05 | -0.08 | 0 | -0.02 | 0 | -0.02 | 0 | 0.42 | -34.38 | 0.03 | -25.0 | 0 | 0 | 0.46 | -31.72 | 0.51 | 75.86 | 0.31 | 55.0 | 0.05 | 0.0 | 0.06 | 0.0 | 119.05 | -59.45 |
| 2014 (1) | 0.91 | 0 | -0.27 | 0 | -0.21 | 0 | 0 | 0 | 0.64 | 0 | 0.04 | -95.45 | 0 | 0 | 0.67 | -95.8 | 0.29 | 0 | 0.2 | 0 | 0.05 | -16.67 | 0.06 | -14.29 | 293.55 | 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) | 0.73 | 1316.67 | -5.19 | -0.6 | -150.0 | -850.0 | 0.18 | 190.0 | 550.0 | 0.11 | 0 | 83.33 | 0.13 | 143.33 | -84.71 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.5 | 13.64 | -16.67 | 0.44 | 10.0 | -16.98 | 0.05 | -16.67 | 25.0 | 0.02 | 0.0 | 100.0 | 143.14 | 1245.1 | 7.82 |
| 24Q2 (19) | -0.06 | 40.0 | -700.0 | -0.24 | -41.18 | -242.86 | -0.2 | -300.0 | 78.95 | 0 | 0 | 100.0 | -0.3 | -11.11 | -400.0 | 0.01 | -80.0 | 0 | 0 | 0 | 0 | 0.38 | -84.24 | 0 | 0.44 | 69.23 | 29.41 | 0.4 | 166.67 | 37.93 | 0.06 | 0.0 | 20.0 | 0.02 | 0.0 | 100.0 | -12.50 | 71.25 | -537.5 |
| 24Q1 (18) | -0.1 | -107.25 | -266.67 | -0.17 | -112.5 | -666.67 | -0.05 | 86.11 | -25.0 | 0 | 100.0 | 100.0 | -0.27 | -120.77 | -400.0 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 2.40 | 45.03 | 0 | 0.26 | -46.94 | 750.0 | 0.15 | -62.5 | 400.0 | 0.06 | 20.0 | 20.0 | 0.02 | 0.0 | 100.0 | -43.48 | -114.81 | -107.25 |
| 23Q4 (17) | 1.38 | 79.22 | 40.82 | -0.08 | -200.0 | -100.0 | -0.36 | -800.0 | -800.0 | -0.05 | -183.33 | -600.0 | 1.3 | 52.94 | 38.3 | 0.06 | 0 | 0 | 0 | 0 | 0 | 1.66 | 0 | 0 | 0.49 | -18.33 | 44.12 | 0.4 | -24.53 | 21.21 | 0.05 | 25.0 | 0.0 | 0.02 | 100.0 | 100.0 | 293.62 | 121.17 | 16.85 |
| 23Q3 (16) | 0.77 | 7600.0 | 220.83 | 0.08 | 214.29 | 366.67 | -0.04 | 95.79 | 93.44 | 0.06 | 700.0 | 500.0 | 0.85 | 1516.67 | 304.76 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.6 | 76.47 | 11.11 | 0.53 | 82.76 | 26.19 | 0.04 | -20.0 | -20.0 | 0.01 | 0.0 | 0.0 | 132.76 | 4546.55 | 165.52 |
| 23Q2 (15) | 0.01 | -83.33 | 102.56 | -0.07 | -333.33 | -75.0 | -0.95 | -2275.0 | -1800.0 | -0.01 | 80.0 | -200.0 | -0.06 | -166.67 | 86.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.34 | 950.0 | 36.0 | 0.29 | 680.0 | 38.1 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.86 | -99.52 | 101.98 |
| 23Q1 (14) | 0.06 | -93.88 | 200.0 | 0.03 | 175.0 | 200.0 | -0.04 | 0.0 | 0.0 | -0.05 | -600.0 | -600.0 | 0.09 | -90.43 | 200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | -111.76 | -180.0 | -0.05 | -115.15 | -600.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 600.00 | 138.78 | 2000.0 |
| 22Q4 (13) | 0.98 | 308.33 | 3.16 | -0.04 | -33.33 | -33.33 | -0.04 | 93.44 | 88.24 | 0.01 | 0.0 | 150.0 | 0.94 | 347.62 | 2.17 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.34 | -37.04 | -12.82 | 0.33 | -21.43 | -8.33 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 251.28 | 402.56 | 11.09 |
| 22Q3 (12) | 0.24 | 161.54 | -69.23 | -0.03 | 25.0 | 95.65 | -0.61 | -1120.0 | 16.44 | 0.01 | 0.0 | -50.0 | 0.21 | 148.84 | 133.33 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.40 | -60.71 | 0 | 0.54 | 116.0 | 31.71 | 0.42 | 100.0 | 27.27 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 50.00 | 134.62 | -74.36 |
| 22Q2 (11) | -0.39 | -2050.0 | 40.0 | -0.04 | -500.0 | -300.0 | -0.05 | -25.0 | 86.11 | 0.01 | 0.0 | 0 | -0.43 | -1533.33 | 31.75 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.01 | -16.16 | 119.19 | 0.25 | 400.0 | 92.31 | 0.21 | 2000.0 | 110.0 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -144.44 | -605.56 | 62.22 |
| 22Q1 (10) | 0.02 | -97.89 | 114.29 | 0.01 | 133.33 | 150.0 | -0.04 | 88.24 | -116.0 | 0.01 | 150.0 | 0.0 | 0.03 | -96.74 | 118.75 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 1.20 | 33.33 | 0 | 0.05 | -87.18 | -72.22 | 0.01 | -97.22 | -92.31 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 28.57 | -87.37 | 140.82 |
| 21Q4 (9) | 0.95 | 21.79 | 3.26 | -0.03 | 95.65 | -50.0 | -0.34 | 53.42 | 37.04 | -0.02 | -200.0 | -100.0 | 0.92 | 922.22 | 2.22 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.90 | 0 | 0 | 0.39 | -4.88 | -20.41 | 0.36 | 9.09 | -14.29 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 226.19 | 16.0 | 20.47 |
| 21Q3 (8) | 0.78 | 220.0 | -27.1 | -0.69 | -3550.0 | -1625.0 | -0.73 | -102.78 | -46.0 | 0.02 | 0 | 0 | 0.09 | 114.29 | -91.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.41 | 215.38 | -31.67 | 0.33 | 230.0 | -35.29 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 195.00 | 151.0 | 5.7 |
| 21Q2 (7) | -0.65 | -364.29 | -550.0 | 0.02 | 200.0 | 0 | -0.36 | -244.0 | -500.0 | 0 | -100.0 | 100.0 | -0.63 | -293.75 | -530.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.46 | 0 | 0 | 0.13 | -27.78 | -31.58 | 0.1 | -23.08 | -28.57 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -382.35 | -446.22 | -702.94 |
| 21Q1 (6) | -0.14 | -115.22 | -250.0 | -0.02 | 0.0 | -300.0 | 0.25 | 146.3 | 457.14 | 0.01 | 200.0 | 150.0 | -0.16 | -117.78 | -433.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | -63.27 | 350.0 | 0.13 | -69.05 | 225.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -70.00 | -137.28 | -92.5 |
| 20Q4 (5) | 0.92 | -14.02 | -40.26 | -0.02 | 50.0 | 50.0 | -0.54 | -8.0 | -100.0 | -0.01 | 0 | -116.67 | 0.9 | -12.62 | -40.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.49 | -18.33 | 53.12 | 0.42 | -17.65 | 61.54 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 187.76 | 1.77 | -59.77 |
| 20Q3 (4) | 1.07 | 1170.0 | 0.0 | -0.04 | 0 | 0.0 | -0.5 | -733.33 | 0.0 | 0 | 100.0 | 0.0 | 1.03 | 1130.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.35 | 0 | 0.0 | 0.6 | 215.79 | 0.0 | 0.51 | 264.29 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 184.48 | 487.41 | 0.0 |
| 20Q2 (3) | -0.1 | -150.0 | 0.0 | 0 | -100.0 | 0.0 | -0.06 | 14.29 | 0.0 | -0.01 | 50.0 | 0.0 | -0.1 | -233.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.19 | 375.0 | 0.0 | 0.14 | 250.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -47.62 | -30.95 | 0.0 |
| 20Q1 (2) | -0.04 | -102.6 | 0.0 | 0.01 | 125.0 | 0.0 | -0.07 | 74.07 | 0.0 | -0.02 | -133.33 | 0.0 | -0.03 | -102.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | -87.5 | 0.0 | 0.04 | -84.62 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -36.36 | -107.79 | 0.0 |
| 19Q4 (1) | 1.54 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 466.67 | 0.0 | 0.0 |
