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) | 0.65 | -63.28 | -0.69 | 0 | -0.08 | 0 | -0.04 | 0 | -0.04 | 0 | 0.72 | -35.71 | 0 | 0 | 5.84 | -30.34 | 0.32 | -52.24 | 0.25 | -70.24 | 1.12 | -3.45 | 0 | 0 | 47.45 | -46.39 |
| 2022 (9) | 1.77 | -16.51 | -0.9 | 0 | -0.07 | 0 | 0.24 | 700.0 | 0.87 | 0 | 1.12 | -62.79 | 0 | 0 | 8.39 | -60.87 | 0.67 | -5.63 | 0.84 | 58.49 | 1.16 | 3.57 | 0 | 0 | 88.50 | -31.12 |
| 2021 (8) | 2.12 | -19.08 | -2.44 | 0 | -0.06 | 0 | 0.03 | 0 | -0.32 | 0 | 3.01 | 67.22 | 0 | 0 | 21.44 | 72.7 | 0.71 | -18.39 | 0.53 | -44.79 | 1.12 | 5.66 | 0 | 0 | 128.48 | -0.94 |
| 2020 (7) | 2.62 | 39.36 | -1.64 | 0 | -0.21 | 0 | -0.23 | 0 | 0.98 | 42.03 | 1.8 | 56.52 | 0 | 0 | 12.41 | 59.76 | 0.87 | -17.92 | 0.96 | -15.79 | 1.06 | 11.58 | 0 | 0 | 129.70 | 44.19 |
| 2019 (6) | 1.88 | 12.57 | -1.19 | 0 | -0.77 | 0 | -0.06 | 0 | 0.69 | -71.01 | 1.15 | 116.98 | 0 | 0 | 7.77 | 138.39 | 1.06 | -29.8 | 1.14 | -32.14 | 0.95 | 17.28 | 0 | 0 | 89.95 | 34.12 |
| 2018 (5) | 1.67 | -1.76 | 0.71 | 0 | -2.93 | 0 | -0.02 | 0 | 2.38 | 283.87 | 0.53 | -50.93 | 1.47 | 0 | 3.26 | -53.16 | 1.51 | 5.59 | 1.68 | 37.7 | 0.81 | 6.58 | 0 | 0 | 67.07 | -21.89 |
| 2017 (4) | 1.7 | 3300.0 | -1.08 | 0 | -0.25 | 0 | -0.04 | 0 | 0.62 | 0 | 1.08 | 369.57 | 0 | 0 | 6.96 | 258.83 | 1.43 | 1000.0 | 1.22 | 617.65 | 0.76 | 0.0 | 0 | 0 | 85.86 | 1496.97 |
| 2016 (3) | 0.05 | 400.0 | -0.55 | 0 | 0.56 | 0 | -0.02 | 0 | -0.5 | 0 | 0.23 | 91.67 | 0 | 0 | 1.94 | 53.2 | 0.13 | 0 | 0.17 | 0 | 0.76 | -3.8 | 0 | 0 | 5.38 | -89.25 |
| 2015 (2) | 0.01 | -50.0 | -0.2 | 0 | -0.21 | 0 | 0.01 | 0 | -0.19 | 0 | 0.12 | -50.0 | 0 | 0 | 1.27 | -46.04 | -0.89 | 0 | -0.77 | 0 | 0.79 | -3.66 | 0 | 0 | 50.00 | 0 |
| 2014 (1) | 0.02 | -98.86 | -0.28 | 0 | -0.51 | 0 | -0.01 | 0 | -0.26 | 0 | 0.24 | -53.85 | 0 | 0 | 2.35 | -47.53 | -1.29 | 0 | -1.16 | 0 | 0.82 | -7.87 | 0 | 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) | 1.01 | 77.19 | 0 | -0.4 | -33.33 | -90.48 | -0.02 | 0.0 | 0.0 | -0.06 | 0 | -200.0 | 0.61 | 125.93 | 390.48 | 0.4 | 29.03 | 90.48 | 0 | 0 | 0 | 7.25 | 6.12 | 6.63 | 0.42 | 2.44 | 2000.0 | 0.25 | -34.21 | 108.33 | 0.29 | 0.0 | 3.57 | 0 | 0 | 0 | 187.04 | 119.85 | 0 |
| 24Q2 (19) | 0.57 | -14.93 | 83.87 | -0.3 | 0.0 | -3.45 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 0.27 | -27.03 | 1250.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 6.83 | -4.63 | -45.37 | 0.41 | 32.26 | 783.33 | 0.38 | 18.75 | 2000.0 | 0.29 | 3.57 | 3.57 | 0 | 0 | 0 | 85.07 | -23.81 | -28.65 |
| 24Q1 (18) | 0.67 | 2133.33 | 116.13 | -0.3 | -275.0 | -200.0 | -0.02 | 0.0 | 0.0 | 0.02 | 200.0 | 100.0 | 0.37 | 840.0 | 76.19 | 0.31 | 210.0 | 210.0 | 0 | 0 | 0 | 7.16 | 182.79 | 100.46 | 0.31 | 0.0 | 520.0 | 0.32 | 166.67 | 1500.0 | 0.28 | 3.7 | -3.45 | 0 | 0 | 0 | 111.67 | 1351.67 | 11.67 |
| 23Q4 (17) | 0.03 | 0 | -88.46 | -0.08 | 61.9 | 38.46 | -0.02 | 0.0 | 0.0 | -0.02 | 0.0 | -100.0 | -0.05 | 76.19 | -138.46 | 0.1 | -52.38 | -28.57 | 0 | 0 | 0 | 2.53 | -62.75 | -38.34 | 0.31 | 1450.0 | 287.5 | 0.12 | 0.0 | 300.0 | 0.27 | -3.57 | -10.0 | 0 | 0 | 0 | 7.69 | 0 | -90.24 |
| 23Q3 (16) | 0 | -100.0 | -100.0 | -0.21 | 27.59 | -625.0 | -0.02 | 0.0 | 0.0 | -0.02 | -100.0 | -108.7 | -0.21 | -1150.0 | -128.0 | 0.21 | -32.26 | 23.53 | 0 | 0 | 0 | 6.80 | -45.63 | 13.93 | 0.02 | 133.33 | -77.78 | 0.12 | 700.0 | -45.45 | 0.28 | 0.0 | -6.67 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.31 | 0.0 | -44.64 | -0.29 | -190.0 | 47.27 | -0.02 | 0.0 | 0.0 | -0.01 | -200.0 | -200.0 | 0.02 | -90.48 | 100.0 | 0.31 | 210.0 | -43.64 | 0 | 0 | 0 | 12.50 | 250.0 | -15.68 | -0.06 | -220.0 | -120.69 | -0.02 | -200.0 | -105.56 | 0.28 | -3.45 | -3.45 | 0 | 0 | 0 | 119.23 | 19.23 | 38.39 |
| 23Q1 (14) | 0.31 | 19.23 | 34.78 | -0.1 | 23.08 | 60.0 | -0.02 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.21 | 61.54 | 1150.0 | 0.1 | -28.57 | -60.0 | 0 | 0 | 0 | 3.57 | -13.01 | -51.71 | 0.05 | -37.5 | -76.19 | 0.02 | -33.33 | -91.67 | 0.29 | -3.33 | 3.57 | 0 | 0 | 0 | 100.00 | 26.92 | 126.09 |
| 22Q4 (13) | 0.26 | -63.38 | -16.13 | -0.13 | -425.0 | 76.36 | -0.02 | 0.0 | 0.0 | -0.01 | -104.35 | -200.0 | 0.13 | -82.67 | 154.17 | 0.14 | -17.65 | -82.93 | 0 | 0 | 0 | 4.11 | -31.17 | -83.93 | 0.08 | -11.11 | -27.27 | 0.03 | -86.36 | -70.0 | 0.3 | 0.0 | 7.14 | 0 | 0 | 0 | 78.79 | -42.3 | -3.42 |
| 22Q3 (12) | 0.71 | 26.79 | 39.22 | 0.04 | 107.27 | 103.36 | -0.02 | 0.0 | 0.0 | 0.23 | 2200.0 | 2200.0 | 0.75 | 7400.0 | 210.29 | 0.17 | -69.09 | -87.94 | 0 | 0 | 0 | 5.96 | -59.76 | -85.07 | 0.09 | -68.97 | -43.75 | 0.22 | -38.89 | 57.14 | 0.3 | 3.45 | 7.14 | 0 | 0 | 0 | 136.54 | 58.48 | 12.44 |
| 22Q2 (11) | 0.56 | 143.48 | -8.2 | -0.55 | -120.0 | -41.03 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.01 | 150.0 | -95.45 | 0.55 | 120.0 | 19.57 | 0 | 0 | 0 | 14.82 | 100.43 | 15.7 | 0.29 | 38.1 | 38.1 | 0.36 | 50.0 | 200.0 | 0.29 | 3.57 | 3.57 | 0 | 0 | 0 | 86.15 | 94.78 | -43.51 |
| 22Q1 (10) | 0.23 | -25.81 | -66.67 | -0.25 | 54.55 | 21.88 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 91.67 | -105.41 | 0.25 | -69.51 | -21.88 | 0 | 0 | 0 | 7.40 | -71.05 | -14.25 | 0.21 | 90.91 | -12.5 | 0.24 | 140.0 | 50.0 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | 44.23 | -45.78 | -72.44 |
| 21Q4 (9) | 0.31 | -39.22 | -54.41 | -0.55 | 53.78 | -111.54 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 200.0 | -0.24 | 64.71 | -157.14 | 0.82 | -41.84 | 215.38 | 0 | 0 | 0 | 25.55 | -36.05 | 275.32 | 0.11 | -31.25 | -35.29 | 0.1 | -28.57 | -23.08 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 81.58 | -32.82 | -50.81 |
| 21Q3 (8) | 0.51 | -16.39 | 24.39 | -1.19 | -205.13 | -600.0 | -0.02 | 0.0 | -100.0 | 0.01 | 0 | 105.0 | -0.68 | -409.09 | -383.33 | 1.41 | 206.52 | 403.57 | 0 | 0 | 0 | 39.94 | 211.73 | 407.85 | 0.16 | -23.81 | -40.74 | 0.14 | 16.67 | -50.0 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | 121.43 | -20.37 | 62.89 |
| 21Q2 (7) | 0.61 | -11.59 | 17.31 | -0.39 | -21.88 | -18.18 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 0.22 | -40.54 | 15.79 | 0.46 | 43.75 | 35.29 | 0 | 0 | 0 | 12.81 | 48.56 | 36.8 | 0.21 | -12.5 | -22.22 | 0.12 | -25.0 | -53.85 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | 152.50 | -4.96 | 55.43 |
| 21Q1 (6) | 0.69 | 1.47 | -31.68 | -0.32 | -23.08 | 63.22 | -0.02 | 0.0 | 88.24 | 0.01 | 200.0 | 0.0 | 0.37 | -11.9 | 164.29 | 0.32 | 23.08 | -65.59 | 0 | 0 | 0 | 8.63 | 26.73 | -67.63 | 0.24 | 41.18 | 50.0 | 0.16 | 23.08 | -42.86 | 0.27 | -3.57 | 8.0 | 0 | 0 | 0 | 160.47 | -3.25 | -15.8 |
| 20Q4 (5) | 0.68 | 65.85 | 17.24 | -0.26 | -52.94 | 10.34 | -0.02 | -100.0 | 95.56 | -0.01 | 95.0 | 91.67 | 0.42 | 75.0 | 44.83 | 0.26 | -7.14 | -13.33 | 0 | 0 | 0 | 6.81 | -13.46 | -13.33 | 0.17 | -37.04 | -29.17 | 0.13 | -53.57 | -40.91 | 0.28 | 3.7 | 16.67 | 0 | 0 | 0 | 165.85 | 122.49 | 31.54 |
| 20Q3 (4) | 0.41 | -21.15 | 0.0 | -0.17 | 48.48 | 0.0 | -0.01 | 50.0 | 0.0 | -0.2 | -566.67 | 0.0 | 0.24 | 26.32 | 0.0 | 0.28 | -17.65 | 0.0 | 0 | 0 | 0.0 | 7.87 | -16.03 | 0.0 | 0.27 | 0.0 | 0.0 | 0.28 | 7.69 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0.0 | 74.55 | -24.02 | 0.0 |
| 20Q2 (3) | 0.52 | -48.51 | 0.0 | -0.33 | 62.07 | 0.0 | -0.02 | 88.24 | 0.0 | -0.03 | -400.0 | 0.0 | 0.19 | 35.71 | 0.0 | 0.34 | -63.44 | 0.0 | 0 | 0 | 0.0 | 9.37 | -64.85 | 0.0 | 0.27 | 68.75 | 0.0 | 0.26 | -7.14 | 0.0 | 0.27 | 8.0 | 0.0 | 0 | 0 | 0.0 | 98.11 | -48.51 | 0.0 |
| 20Q1 (2) | 1.01 | 74.14 | 0.0 | -0.87 | -200.0 | 0.0 | -0.17 | 62.22 | 0.0 | 0.01 | 108.33 | 0.0 | 0.14 | -51.72 | 0.0 | 0.93 | 210.0 | 0.0 | 0 | 0 | 0.0 | 26.65 | 239.31 | 0.0 | 0.16 | -33.33 | 0.0 | 0.28 | 27.27 | 0.0 | 0.25 | 4.17 | 0.0 | 0 | 0 | 0.0 | 190.57 | 51.14 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.85 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 126.09 | 0.0 | 0.0 |
