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) | 0.61 | -36.46 | -0.76 | 0 | -0.03 | 0 | 0.03 | -50.0 | -0.15 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.24 | 0 | -0.12 | 0 | 0.86 | -12.24 | 0 | 0 | 82.43 | -33.02 |
| 2022 (9) | 0.96 | 209.68 | -0.43 | 0 | -0.02 | 0 | 0.06 | 0 | 0.53 | 0 | 0.08 | 700.0 | 0 | 0 | 2.07 | 936.27 | -0.3 | 0 | -0.2 | 0 | 0.98 | 3.16 | 0 | 0 | 123.08 | 277.17 |
| 2021 (8) | 0.31 | -81.1 | -0.7 | 0 | -0.33 | 0 | 0 | 0 | -0.39 | 0 | 0.01 | -98.68 | 0 | 0 | 0.20 | -98.38 | -0.01 | 0 | 0 | 0 | 0.95 | -9.52 | 0 | 0 | 32.63 | -78.91 |
| 2020 (7) | 1.64 | 46.43 | -0.76 | 0 | -0.36 | 0 | 0.07 | 0 | 0.88 | 203.45 | 0.76 | -29.63 | 0 | 0 | 12.32 | -5.91 | 0.03 | -96.0 | 0.01 | -97.96 | 1.05 | 0.0 | 0 | 0 | 154.72 | 112.74 |
| 2019 (6) | 1.12 | -8.94 | -0.83 | 0 | -1.32 | 0 | -0.15 | 0 | 0.29 | 16.0 | 1.08 | 10.2 | 0.25 | 0 | 13.09 | 15.41 | 0.75 | 102.7 | 0.49 | 122.73 | 1.05 | 0.0 | 0 | 0 | 72.73 | -24.91 |
| 2018 (5) | 1.23 | 46.43 | -0.98 | 0 | -0.36 | 0 | 0.03 | 0.0 | 0.25 | 733.33 | 0.98 | 20.99 | 0 | 0 | 11.34 | 17.91 | 0.37 | -22.92 | 0.22 | -33.33 | 1.05 | 3.96 | 0 | 0 | 96.85 | 54.5 |
| 2017 (4) | 0.84 | -29.41 | -0.81 | 0 | -0.47 | 0 | 0.03 | 0 | 0.03 | -70.0 | 0.81 | -25.0 | 0 | 0 | 9.62 | -29.54 | 0.48 | -15.79 | 0.33 | -36.54 | 1.01 | -1.94 | 0 | 0 | 62.69 | -18.35 |
| 2016 (3) | 1.19 | -45.91 | -1.09 | 0 | -0.58 | 0 | 0 | 0 | 0.1 | -92.65 | 1.08 | 28.57 | 0 | 0 | 13.65 | 53.93 | 0.57 | -36.67 | 0.52 | -30.67 | 1.03 | 13.19 | 0 | 0 | 76.77 | -42.07 |
| 2015 (2) | 2.2 | 25.0 | -0.84 | 0 | -0.65 | 0 | -0.03 | 0 | 1.36 | 41.67 | 0.84 | 5.0 | 0 | 0 | 8.87 | 16.53 | 0.9 | -8.16 | 0.75 | -14.77 | 0.91 | 7.06 | 0 | 0 | 132.53 | 30.27 |
| 2014 (1) | 1.76 | 0.57 | -0.8 | 0 | -0.5 | 0 | -0.02 | 0 | 0.96 | -22.58 | 0.8 | 56.86 | 0 | 0 | 7.61 | 31.34 | 0.98 | 78.18 | 0.88 | 66.04 | 0.85 | -10.53 | 0 | 0 | 101.73 | -13.96 |
| 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) | 0.05 | 66.67 | -44.44 | -0.67 | -378.57 | -36.73 | -0.01 | 0.0 | 0.0 | 0.03 | 50.0 | 250.0 | -0.62 | -463.64 | -55.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | 100.0 | -0.01 | -111.11 | -114.29 | 0.12 | 0.0 | -45.45 | 0 | 0 | 0 | 45.45 | 218.18 | 46.46 |
| 24Q2 (19) | 0.03 | 142.86 | -87.5 | -0.14 | -133.33 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 200.0 | 200.0 | -0.11 | -131.43 | -210.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | 145.45 | 200.0 | 0.09 | 1000.0 | 1000.0 | 0.12 | -14.29 | -45.45 | 0 | 0 | 0 | 14.29 | 126.53 | -87.5 |
| 24Q1 (18) | -0.07 | -116.67 | 50.0 | 0.42 | 347.06 | 740.0 | -0.01 | 0.0 | 0.0 | -0.02 | -125.0 | -100.0 | 0.35 | 40.0 | 488.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -57.14 | -10.0 | -0.01 | 90.0 | 87.5 | 0.14 | -30.0 | -36.36 | 0 | 0 | 0 | -53.85 | -112.82 | 46.15 |
| 23Q4 (17) | 0.42 | 366.67 | 740.0 | -0.17 | 65.31 | -189.47 | -0.01 | 0.0 | 0.0 | 0.08 | 500.0 | -20.0 | 0.25 | 162.5 | 4.17 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.00 | 0 | 100.0 | -0.07 | -600.0 | -133.33 | -0.1 | -242.86 | -150.0 | 0.2 | -9.09 | -13.04 | 0 | 0 | 0 | 420.00 | 1253.33 | 1496.0 |
| 23Q3 (16) | 0.09 | -62.5 | -68.97 | -0.49 | -250.0 | -206.25 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 33.33 | -0.4 | -500.0 | -407.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | 80.0 | 87.5 | 0.07 | 800.0 | 240.0 | 0.22 | 0.0 | -8.33 | 0 | 0 | 0 | 31.03 | -72.84 | -79.67 |
| 23Q2 (15) | 0.24 | 271.43 | -51.02 | -0.14 | -380.0 | 77.42 | -0.01 | 0.0 | 0.0 | -0.02 | -100.0 | 0 | 0.1 | 211.11 | 176.92 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.05 | 50.0 | 58.33 | -0.01 | 87.5 | 87.5 | 0.22 | 0.0 | -15.38 | 0 | 0 | 0 | 114.29 | 214.29 | -58.02 |
| 23Q1 (14) | -0.14 | -380.0 | -216.67 | 0.05 | -73.68 | -66.67 | -0.01 | 0.0 | 0.0 | -0.01 | -110.0 | 0 | -0.09 | -137.5 | -133.33 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 100.0 | -100.0 | -0.1 | -233.33 | -25.0 | -0.08 | -100.0 | -100.0 | 0.22 | -4.35 | -12.0 | 0 | 0 | 0 | -100.00 | -480.0 | -275.0 |
| 22Q4 (13) | 0.05 | -82.76 | 400.0 | 0.19 | 218.75 | 211.76 | -0.01 | 0.0 | 96.0 | 0.1 | 433.33 | 0 | 0.24 | 84.62 | 250.0 | -0.18 | -280.0 | 64.71 | 0 | 0 | 0 | -17.48 | -257.28 | 61.96 | -0.03 | 62.5 | 0 | -0.04 | 20.0 | -300.0 | 0.23 | -4.17 | 0.0 | 0 | 0 | 0 | 26.32 | -82.76 | 478.95 |
| 22Q3 (12) | 0.29 | -40.82 | -27.5 | -0.16 | 74.19 | 46.67 | -0.01 | 0.0 | 0.0 | -0.03 | 0 | 25.0 | 0.13 | 200.0 | 30.0 | 0.1 | 0.0 | -68.75 | 0 | 0 | 0 | 11.11 | -7.78 | -46.18 | -0.08 | 33.33 | -172.73 | -0.05 | 37.5 | -141.67 | 0.24 | -7.69 | 9.09 | 0 | 0 | 0 | 152.63 | -43.93 | 29.74 |
| 22Q2 (11) | 0.49 | 308.33 | 600.0 | -0.62 | -513.33 | -785.71 | -0.01 | 0.0 | 85.71 | 0 | 0 | -100.0 | -0.13 | -148.15 | 0 | 0.1 | 100.0 | 66.67 | 0 | 0 | 0 | 12.05 | 167.47 | 104.82 | -0.12 | -50.0 | -50.0 | -0.08 | -100.0 | -14.29 | 0.26 | 4.0 | 4.0 | 0 | 0 | 0 | 272.22 | 376.39 | 600.0 |
| 22Q1 (10) | 0.12 | 1100.0 | 170.59 | 0.15 | 188.24 | 200.0 | -0.01 | 96.0 | 0.0 | 0 | 0 | -100.0 | 0.27 | 268.75 | 184.38 | 0.05 | 109.8 | -66.67 | 0 | 0 | 0 | 4.50 | 109.8 | -60.36 | -0.08 | 0 | -60.0 | -0.04 | -300.0 | -33.33 | 0.25 | 8.7 | 0.0 | 0 | 0 | 0 | 57.14 | 1157.14 | 173.95 |
| 21Q4 (9) | 0.01 | -97.5 | -98.15 | -0.17 | 43.33 | -21.43 | -0.25 | -2400.0 | -2400.0 | 0 | 100.0 | -100.0 | -0.16 | -260.0 | -140.0 | -0.51 | -259.38 | -464.29 | 0 | 0 | 0 | -45.95 | -322.55 | -556.18 | 0 | -100.0 | 0 | -0.01 | -108.33 | -200.0 | 0.23 | 4.55 | -11.54 | 0 | 0 | 0 | 4.55 | -96.14 | -97.73 |
| 21Q3 (8) | 0.4 | 471.43 | -36.51 | -0.3 | -328.57 | 9.09 | -0.01 | 85.71 | 97.06 | -0.04 | -300.0 | 0 | 0.1 | 0 | -66.67 | 0.32 | 433.33 | -3.03 | 0 | 0 | 0 | 20.65 | 250.97 | -14.92 | 0.11 | 237.5 | 257.14 | 0.12 | 271.43 | 300.0 | 0.22 | -12.0 | -15.38 | 0 | 0 | 0 | 117.65 | 202.52 | -62.65 |
| 21Q2 (7) | 0.07 | 141.18 | -74.07 | -0.07 | 53.33 | -333.33 | -0.07 | -600.0 | -600.0 | 0.02 | 0.0 | -60.0 | 0 | 100.0 | -100.0 | 0.06 | -60.0 | 300.0 | 0 | 0 | 0 | 5.88 | -48.24 | 431.37 | -0.08 | -60.0 | -300.0 | -0.07 | -133.33 | 0 | 0.25 | 0.0 | -3.85 | 0 | 0 | 0 | 38.89 | 150.33 | -62.55 |
| 21Q1 (6) | -0.17 | -131.48 | -185.0 | -0.15 | -7.14 | 54.55 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 140.0 | -0.32 | -180.0 | -146.15 | 0.15 | 7.14 | -54.55 | 0 | 0 | 0 | 11.36 | 12.82 | -40.43 | -0.05 | 0 | -183.33 | -0.03 | -400.0 | -142.86 | 0.25 | -3.85 | -7.41 | 0 | 0 | 0 | -77.27 | -138.64 | -231.36 |
| 20Q4 (5) | 0.54 | -14.29 | 54.29 | -0.14 | 57.58 | 30.0 | -0.01 | 97.06 | 99.08 | 0.02 | 0 | -50.0 | 0.4 | 33.33 | 166.67 | 0.14 | -57.58 | -26.32 | 0 | 0 | 0 | 10.07 | -58.49 | 13.44 | 0 | 100.0 | -100.0 | 0.01 | 116.67 | -92.31 | 0.26 | 0.0 | -7.14 | 0 | 0 | 0 | 200.00 | -36.51 | 134.29 |
| 20Q3 (4) | 0.63 | 133.33 | 0.0 | -0.33 | -1200.0 | 0.0 | -0.34 | -3300.0 | 0.0 | 0 | -100.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.33 | 1200.0 | 0.0 | 0 | 0 | 0.0 | 24.26 | 1466.91 | 0.0 | -0.07 | -275.0 | 0.0 | -0.06 | 0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 315.00 | 203.33 | 0.0 |
| 20Q2 (3) | 0.27 | 35.0 | 0.0 | 0.03 | 109.09 | 0.0 | -0.01 | 0.0 | 0.0 | 0.05 | 200.0 | 0.0 | 0.3 | 330.77 | 0.0 | -0.03 | -109.09 | 0.0 | 0 | 0 | 0.0 | -1.78 | -109.31 | 0.0 | 0.04 | -33.33 | 0.0 | 0 | -100.0 | 0.0 | 0.26 | -3.7 | 0.0 | 0 | 0 | 0.0 | 103.85 | 76.54 | 0.0 |
| 20Q1 (2) | 0.2 | -42.86 | 0.0 | -0.33 | -65.0 | 0.0 | -0.01 | 99.08 | 0.0 | -0.05 | -225.0 | 0.0 | -0.13 | -186.67 | 0.0 | 0.33 | 73.68 | 0.0 | 0 | 0 | 0.0 | 19.08 | 114.85 | 0.0 | 0.06 | -73.91 | 0.0 | 0.07 | -46.15 | 0.0 | 0.27 | -3.57 | 0.0 | 0 | 0 | 0.0 | 58.82 | -31.09 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.88 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 85.37 | 0.0 | 0.0 |
