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) | 0.1 | -89.13 | -0.3 | 0 | -0.11 | 0 | -0.04 | 0 | -0.2 | 0 | 0.2 | -35.48 | 0.03 | 0 | 6.71 | -42.2 | -0.01 | 0 | 0.08 | 0 | 0.49 | -33.78 | 0 | 0 | 17.54 | -89.32 |
| 2022 (9) | 0.92 | -32.85 | -0.75 | 0 | -0.28 | 0 | 0.09 | -60.87 | 0.17 | -77.33 | 0.31 | -49.18 | 0 | 0 | 11.61 | -26.72 | -0.33 | 0 | -0.18 | 0 | 0.74 | -3.9 | 0 | 0 | 164.29 | 65.48 |
| 2021 (8) | 1.37 | 117.46 | -0.62 | 0 | -0.3 | 0 | 0.23 | 0 | 0.75 | 56.25 | 0.61 | 238.89 | 0 | 0 | 15.84 | 209.84 | 0.54 | 45.95 | 0.61 | 45.24 | 0.77 | 8.45 | 0 | 0 | 99.28 | 78.07 |
| 2020 (7) | 0.63 | 57.5 | -0.15 | 0 | -0.29 | 0 | -0.28 | 0 | 0.48 | 65.52 | 0.18 | 50.0 | 0 | 0 | 5.11 | -10.09 | 0.37 | 0 | 0.42 | 0 | 0.71 | -11.25 | 0 | 0 | 55.75 | -41.46 |
| 2019 (6) | 0.4 | 0 | -0.11 | 0 | -0.33 | 0 | -0.04 | 0 | 0.29 | 0 | 0.12 | -53.85 | 0 | 0 | 5.69 | -57.78 | -0.43 | 0 | -0.38 | 0 | 0.8 | 31.15 | 0 | 0 | 95.24 | 0 |
| 2018 (5) | -0.06 | 0 | -0.26 | 0 | -0.06 | 0 | 0.02 | -96.15 | -0.32 | 0 | 0.26 | -64.86 | 0 | 0 | 13.47 | -62.13 | -0.56 | 0 | -0.55 | 0 | 0.61 | -1.61 | 0 | 0 | -100.00 | 0 |
| 2017 (4) | 0.46 | 0 | -0.02 | 0 | 0 | 0 | 0.52 | 0 | 0.44 | 0 | 0.74 | 32.14 | 0 | 0 | 35.58 | 1.01 | -0.42 | 0 | -0.39 | 0 | 0.62 | -1.59 | 0 | 0 | 200.00 | 0 |
| 2016 (3) | -0.04 | 0 | -0.84 | 0 | 0 | 0 | -0.08 | 0 | -0.88 | 0 | 0.56 | 60.0 | 0 | 0 | 35.22 | 32.83 | -0.73 | 0 | -0.59 | 0 | 0.63 | -1.56 | 0 | 0 | -100.00 | 0 |
| 2015 (2) | -0.17 | 0 | 1.01 | 0 | 0 | 0 | 0.02 | 0.0 | 0.84 | 0 | 0.35 | -44.44 | 0 | 0 | 26.52 | -40.24 | -0.85 | 0 | -0.78 | 0 | 0.64 | 1.59 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.21 | 90.91 | -1.05 | 0 | 0 | 0 | 0.02 | 0 | -0.84 | 0 | 0.63 | 103.23 | 0 | 0 | 44.37 | 120.4 | -0.96 | 0 | -0.94 | 0 | 0.63 | 8.62 | 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) | 0.27 | 42.11 | 1450.0 | -0.4 | -166.67 | -100.0 | -0.03 | -50.0 | -50.0 | 0.02 | 300.0 | 200.0 | -0.13 | -425.0 | 40.91 | 0.22 | 46.67 | 450.0 | 0 | 100.0 | 0 | 23.16 | 35.86 | 351.58 | 0.1 | 11.11 | 0 | 0.11 | -15.38 | 120.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 117.39 | 54.46 | 1097.83 |
| 24Q2 (19) | 0.19 | -36.67 | 58.33 | -0.15 | -475.0 | 0 | -0.02 | 0.0 | 0.0 | -0.01 | 80.0 | 0.0 | 0.04 | -88.24 | -66.67 | 0.15 | -25.0 | 400.0 | -0.05 | -200.0 | 0 | 17.05 | -26.7 | 280.68 | 0.09 | 28.57 | 280.0 | 0.13 | 8.33 | 750.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 76.00 | -39.2 | -36.67 |
| 24Q1 (18) | 0.3 | 66.67 | 276.47 | 0.04 | 157.14 | 233.33 | -0.02 | 0.0 | 50.0 | -0.05 | -266.67 | -25.0 | 0.34 | 209.09 | 270.0 | 0.2 | 185.71 | 300.0 | 0.05 | 0 | 66.67 | 23.26 | 228.9 | 151.16 | 0.07 | -65.0 | 143.75 | 0.12 | -40.0 | 185.71 | 0.12 | 9.09 | -14.29 | 0 | 0 | 0 | 125.00 | 115.28 | 0 |
| 23Q4 (17) | 0.18 | 1000.0 | 0.0 | -0.07 | 65.0 | 76.67 | -0.02 | 0.0 | 50.0 | 0.03 | 250.0 | 50.0 | 0.11 | 150.0 | 191.67 | 0.07 | 75.0 | -30.0 | 0 | 0 | -100.0 | 7.07 | 37.88 | -65.35 | 0.2 | 0 | 183.33 | 0.2 | 300.0 | 186.96 | 0.11 | -8.33 | -38.89 | 0 | 0 | 0 | 58.06 | 593.55 | 0 |
| 23Q3 (16) | -0.02 | -116.67 | -128.57 | -0.2 | 0 | -66.67 | -0.02 | 0.0 | 80.0 | -0.02 | -100.0 | 66.67 | -0.22 | -283.33 | -340.0 | 0.04 | 33.33 | 100.0 | 0 | 0 | -100.0 | 5.13 | 14.53 | 66.67 | 0 | 100.0 | 100.0 | 0.05 | 350.0 | 225.0 | 0.12 | 0.0 | -33.33 | 0 | 0 | 0 | -11.76 | -109.8 | -123.53 |
| 23Q2 (15) | 0.12 | 170.59 | -60.0 | 0 | 100.0 | 100.0 | -0.02 | 50.0 | 71.43 | -0.01 | 75.0 | 0.0 | 0.12 | 160.0 | -53.85 | 0.03 | -40.0 | 0.0 | 0 | -100.0 | 0 | 4.48 | -51.64 | 10.45 | -0.05 | 68.75 | -350.0 | -0.02 | 85.71 | -128.57 | 0.12 | -14.29 | -36.84 | 0 | 0 | 0 | 120.00 | 0 | 4.0 |
| 23Q1 (14) | -0.17 | -194.44 | -170.83 | -0.03 | 90.0 | 81.25 | -0.04 | 0.0 | 50.0 | -0.04 | -300.0 | -233.33 | -0.2 | -66.67 | -350.0 | 0.05 | -50.0 | -68.75 | 0.03 | 0.0 | 0 | 9.26 | -54.63 | -53.7 | -0.16 | 33.33 | -1500.0 | -0.14 | 39.13 | -566.67 | 0.14 | -22.22 | -30.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.18 | 157.14 | -55.0 | -0.3 | -150.0 | -57.89 | -0.04 | 60.0 | 50.0 | 0.02 | 133.33 | 128.57 | -0.12 | -140.0 | -157.14 | 0.1 | 400.0 | -47.37 | 0.03 | -66.67 | 0 | 20.41 | 563.27 | -1.18 | -0.24 | -140.0 | -400.0 | -0.23 | -475.0 | -355.56 | 0.18 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.07 | -76.67 | -74.07 | -0.12 | -200.0 | -9.09 | -0.1 | -42.86 | -25.0 | -0.06 | -500.0 | -300.0 | -0.05 | -119.23 | -131.25 | 0.02 | -33.33 | -81.82 | 0.09 | 0 | 0 | 3.08 | -24.1 | -73.15 | -0.1 | -600.0 | -171.43 | -0.04 | -157.14 | -125.0 | 0.18 | -5.26 | -10.0 | 0 | 0 | 0 | 50.00 | -56.67 | -33.33 |
| 22Q2 (11) | 0.3 | 25.0 | -31.82 | -0.04 | 75.0 | 73.33 | -0.07 | 12.5 | 0.0 | -0.01 | -133.33 | -105.26 | 0.26 | 225.0 | -10.34 | 0.03 | -81.25 | -80.0 | 0 | 0 | 0 | 4.05 | -79.73 | -73.78 | 0.02 | 300.0 | -84.62 | 0.07 | 133.33 | -50.0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0 | 115.38 | 10.58 | -13.46 |
| 22Q1 (10) | 0.24 | -40.0 | -7.69 | -0.16 | 15.79 | 5.88 | -0.08 | 0.0 | -14.29 | 0.03 | 142.86 | -66.67 | 0.08 | -61.9 | -11.11 | 0.16 | -15.79 | 0.0 | 0 | 0 | 0 | 20.00 | -3.16 | 26.25 | -0.01 | -112.5 | -105.0 | 0.03 | -66.67 | -85.71 | 0.2 | 0.0 | 11.11 | 0 | 0 | 0 | 104.35 | -24.35 | 56.52 |
| 21Q4 (9) | 0.4 | 48.15 | 122.22 | -0.19 | -72.73 | -171.43 | -0.08 | 0.0 | 0.0 | -0.07 | -333.33 | 12.5 | 0.21 | 31.25 | 90.91 | 0.19 | 72.73 | 171.43 | 0 | 0 | 0 | 20.65 | 80.24 | 197.98 | 0.08 | -42.86 | -42.86 | 0.09 | -43.75 | -40.0 | 0.2 | 0.0 | 17.65 | 0 | 0 | 0 | 137.93 | 83.91 | 145.21 |
| 21Q3 (8) | 0.27 | -38.64 | 350.0 | -0.11 | 26.67 | -650.0 | -0.08 | -14.29 | -14.29 | 0.03 | -84.21 | 113.64 | 0.16 | -44.83 | 100.0 | 0.11 | -26.67 | 1000.0 | 0 | 0 | 0 | 11.46 | -25.9 | 1126.04 | 0.14 | 7.69 | 16.67 | 0.16 | 14.29 | 23.08 | 0.2 | 5.26 | 17.65 | 0 | 0 | 0 | 75.00 | -43.75 | 275.0 |
| 21Q2 (7) | 0.44 | 69.23 | 62.96 | -0.15 | 11.76 | -200.0 | -0.07 | 0.0 | 0.0 | 0.19 | 111.11 | 850.0 | 0.29 | 222.22 | 31.82 | 0.15 | -6.25 | 200.0 | 0 | 0 | 0 | 15.46 | -2.38 | 141.24 | 0.13 | -35.0 | 30.0 | 0.14 | -33.33 | 27.27 | 0.19 | 5.56 | 5.56 | 0 | 0 | 0 | 133.33 | 100.0 | 43.21 |
| 21Q1 (6) | 0.26 | 44.44 | 116.67 | -0.17 | -142.86 | -240.0 | -0.07 | 12.5 | 0.0 | 0.09 | 212.5 | 1000.0 | 0.09 | -18.18 | 28.57 | 0.16 | 128.57 | 220.0 | 0 | 0 | 0 | 15.84 | 128.57 | 109.11 | 0.2 | 42.86 | 0 | 0.21 | 40.0 | 600.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0 | 66.67 | 18.52 | 16.67 |
| 20Q4 (5) | 0.18 | 200.0 | -5.26 | -0.07 | -450.0 | -133.33 | -0.08 | -14.29 | 0.0 | -0.08 | 63.64 | -166.67 | 0.11 | 37.5 | -31.25 | 0.07 | 600.0 | 133.33 | 0 | 0 | 0 | 6.93 | 641.58 | 38.61 | 0.14 | 16.67 | 333.33 | 0.15 | 15.38 | 350.0 | 0.17 | 0.0 | -15.0 | 0 | 0 | 0 | 56.25 | 181.25 | -58.55 |
| 20Q3 (4) | 0.06 | -77.78 | 0.0 | 0.02 | 140.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.22 | -1200.0 | 0.0 | 0.08 | -63.64 | 0.0 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0.0 | 0.93 | -85.42 | 0.0 | 0.12 | 20.0 | 0.0 | 0.13 | 18.18 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 20.00 | -78.52 | 0.0 |
| 20Q2 (3) | 0.27 | 125.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.02 | 300.0 | 0.0 | 0.22 | 214.29 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.41 | -15.38 | 0.0 | 0.1 | 0 | 0.0 | 0.11 | 266.67 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 93.10 | 62.93 | 0.0 |
| 20Q1 (2) | 0.12 | -36.84 | 0.0 | -0.05 | -66.67 | 0.0 | -0.07 | 12.5 | 0.0 | -0.01 | 66.67 | 0.0 | 0.07 | -56.25 | 0.0 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0.0 | 7.58 | 51.52 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | 150.0 | 0.0 | 0.18 | -10.0 | 0.0 | 0 | 0 | 0.0 | 57.14 | -57.89 | 0.0 |
| 19Q4 (1) | 0.19 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.00 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 135.71 | 0.0 | 0.0 |
