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) | 0.31 | -11.43 | 0.02 | 0 | -0.34 | 0 | 0 | 0 | 0.33 | 6.45 | 0.05 | 0.0 | 0 | 0 | 5.68 | -1.14 | 0.3 | 3.45 | 0.31 | 6.9 | 0.07 | 0.0 | 0 | 0 | 81.58 | -16.09 |
| 2022 (9) | 0.35 | 84.21 | -0.04 | 0 | -0.19 | 0 | 0 | 0 | 0.31 | 93.75 | 0.05 | -37.5 | 0 | 0 | 5.75 | -43.25 | 0.29 | 38.1 | 0.29 | 61.11 | 0.07 | 0.0 | 0 | 0 | 97.22 | 27.92 |
| 2021 (8) | 0.19 | -24.0 | -0.03 | 0 | -0.16 | 0 | 0 | 0 | 0.16 | -38.46 | 0.08 | 700.0 | 0 | 0 | 10.13 | 679.75 | 0.21 | -8.7 | 0.18 | -5.26 | 0.07 | 16.67 | 0 | 0 | 76.00 | -24.0 |
| 2020 (7) | 0.25 | 4.17 | 0.01 | 0 | -0.16 | 0 | 0 | 0 | 0.26 | 13.04 | 0.01 | -50.0 | 0 | 0 | 1.30 | -47.4 | 0.23 | 27.78 | 0.19 | 26.67 | 0.06 | 0.0 | 0 | 0 | 100.00 | -12.5 |
| 2019 (6) | 0.24 | 4.35 | -0.01 | 0 | -0.2 | 0 | 0 | 0 | 0.23 | 21.05 | 0.02 | -50.0 | 0 | 0 | 2.47 | -50.0 | 0.18 | -21.74 | 0.15 | -21.05 | 0.06 | 20.0 | 0 | 0 | 114.29 | 19.25 |
| 2018 (5) | 0.23 | -8.0 | -0.04 | 0 | -0.2 | 0 | 0 | 0 | 0.19 | 46.15 | 0.04 | 100.0 | 0 | 0 | 4.94 | 95.06 | 0.23 | -8.0 | 0.19 | -5.0 | 0.05 | 25.0 | 0 | 0 | 95.83 | -8.0 |
| 2017 (4) | 0.25 | 56.25 | -0.12 | 0 | -0.19 | 0 | 0 | 0 | 0.13 | 8.33 | 0.02 | 100.0 | 0 | 0 | 2.53 | 94.94 | 0.25 | 8.7 | 0.2 | -4.76 | 0.04 | 33.33 | 0 | 0 | 104.17 | 56.25 |
| 2016 (3) | 0.16 | -27.27 | -0.04 | 0 | -0.33 | 0 | 0 | 0 | 0.12 | -60.0 | 0.01 | 0 | 0 | 0 | 1.30 | 0 | 0.23 | 21.05 | 0.21 | 31.25 | 0.03 | -25.0 | 0 | 0 | 66.67 | -39.39 |
| 2015 (2) | 0.22 | 450.0 | 0.08 | -87.5 | -0.45 | 0 | -0.03 | 0 | 0.3 | -55.88 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.19 | 18.75 | 0.16 | -75.76 | 0.04 | 0.0 | 0 | 0 | 110.00 | 1825.0 |
| 2014 (1) | 0.04 | -81.82 | 0.64 | -26.44 | -0.19 | 0 | 0 | 0 | 0.68 | -37.61 | 0.1 | 900.0 | 0.03 | 0 | 14.29 | 928.57 | 0.16 | -30.43 | 0.66 | 230.0 | 0.04 | 0.0 | 0 | 0 | 5.71 | -93.77 |
| 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) | 0.1 | 42.86 | 11.11 | -0.01 | 0.0 | -120.0 | -0.26 | -2500.0 | 18.75 | 0 | 100.0 | 0 | 0.09 | 50.0 | -35.71 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 4.35 | 0.0 | -52.17 | 0.08 | -11.11 | 14.29 | 0.07 | 0.0 | -41.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 111.11 | 42.86 | 72.84 |
| 24Q2 (19) | 0.07 | -36.36 | 0.0 | -0.01 | 50.0 | 50.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.06 | -33.33 | 20.0 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 4.35 | -52.17 | -68.12 | 0.09 | 12.5 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 77.78 | -36.36 | 0.0 |
| 24Q1 (18) | 0.11 | 175.0 | 0.0 | -0.02 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 125.0 | -18.18 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 9.09 | 0 | 90.91 | 0.08 | 33.33 | 0.0 | 0.07 | 40.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 122.22 | 113.89 | 0.0 |
| 23Q4 (17) | 0.04 | -55.56 | 0.0 | 0 | -100.0 | 0 | -0.01 | 96.88 | 0 | 0 | 0 | 0 | 0.04 | -71.43 | 0.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.06 | -14.29 | 0.0 | 0.05 | -58.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 57.14 | -11.11 | 0.0 |
| 23Q3 (16) | 0.09 | 28.57 | -10.0 | 0.05 | 350.0 | 0 | -0.32 | -3100.0 | -77.78 | 0 | 100.0 | 0 | 0.14 | 180.0 | 40.0 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 9.09 | -33.33 | 100.0 | 0.07 | -22.22 | 0.0 | 0.12 | 71.43 | 9.09 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 64.29 | -17.35 | -16.43 |
| 23Q2 (15) | 0.07 | -36.36 | -22.22 | -0.02 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.05 | -54.55 | -28.57 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 13.64 | 186.36 | 50.0 | 0.09 | 12.5 | 12.5 | 0.07 | 0.0 | 16.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 77.78 | -36.36 | -30.86 |
| 23Q1 (14) | 0.11 | 175.0 | -8.33 | 0 | 0 | 100.0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0.11 | 175.0 | 10.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 4.76 | 0 | -50.0 | 0.08 | 33.33 | 0.0 | 0.07 | 40.0 | 16.67 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 122.22 | 113.89 | -28.7 |
| 22Q4 (13) | 0.04 | -60.0 | 33.33 | 0 | 0 | 100.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.04 | -60.0 | 100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.06 | -14.29 | -14.29 | 0.05 | -54.55 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 57.14 | -25.71 | 33.33 |
| 22Q3 (12) | 0.1 | 11.11 | 42.86 | 0 | 100.0 | -100.0 | -0.18 | -1700.0 | -12.5 | 0 | 0 | 0 | 0.1 | 42.86 | -16.67 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 4.55 | -50.0 | 0 | 0.07 | -12.5 | 0.0 | 0.11 | 83.33 | 83.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 76.92 | -31.62 | -12.09 |
| 22Q2 (11) | 0.09 | -25.0 | 1000.0 | -0.02 | 0.0 | -100.0 | -0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.07 | -30.0 | 450.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 9.09 | -4.55 | 72.73 | 0.08 | 0.0 | 100.0 | 0.06 | 0.0 | 50.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 112.50 | -34.37 | 775.0 |
| 22Q1 (10) | 0.12 | 300.0 | 50.0 | -0.02 | -100.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 400.0 | 400.0 | 0.02 | 100.0 | -66.67 | 0 | 0 | 0 | 9.52 | 100.0 | -71.43 | 0.08 | 14.29 | 100.0 | 0.06 | 20.0 | 100.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 171.43 | 300.0 | -14.29 |
| 21Q4 (9) | 0.03 | -57.14 | 0 | -0.01 | -120.0 | 0.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.02 | -83.33 | 300.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 4.76 | 0 | -14.29 | 0.07 | 0.0 | 75.0 | 0.05 | -16.67 | 66.67 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 42.86 | -51.02 | 0 |
| 21Q3 (8) | 0.07 | 800.0 | -12.5 | 0.05 | 600.0 | 400.0 | -0.16 | -1500.0 | 0.0 | 0 | 0 | 0 | 0.12 | 700.0 | 33.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.07 | 75.0 | 16.67 | 0.06 | 50.0 | 0.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 87.50 | 625.0 | -23.44 |
| 21Q2 (7) | -0.01 | -112.5 | -114.29 | -0.01 | 83.33 | 0 | -0.01 | 0 | 0.0 | 0 | 0 | 100.0 | -0.02 | -200.0 | -128.57 | 0.01 | -83.33 | 0 | 0 | 0 | 0 | 5.26 | -84.21 | 0 | 0.04 | 0.0 | -42.86 | 0.04 | 33.33 | -20.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | -16.67 | -108.33 | -114.29 |
| 21Q1 (6) | 0.08 | 0 | -20.0 | -0.06 | -500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 300.0 | -80.0 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 33.33 | 500.0 | 0 | 0.04 | 0.0 | -33.33 | 0.03 | 0.0 | -40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 0 | 20.0 |
| 20Q4 (5) | 0 | -100.0 | -100.0 | -0.01 | -200.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | -0.01 | -111.11 | -150.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 5.56 | 0 | 16.67 | 0.04 | -33.33 | 300.0 | 0.03 | -50.0 | 200.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.08 | 14.29 | 0.0 | 0.01 | 0 | 0.0 | -0.16 | -1500.0 | 0.0 | 0 | 100.0 | 0.0 | 0.09 | 28.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.06 | -14.29 | 0.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 114.29 | -2.04 | 0.0 |
| 20Q2 (3) | 0.07 | -30.0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.07 | 16.67 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 116.67 | -30.0 | 0.0 |
| 20Q1 (2) | 0.1 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.1 | 400.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.06 | 500.0 | 0.0 | 0.05 | 400.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 166.67 | 150.0 | 0.0 |
| 19Q4 (1) | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 66.67 | 0.0 | 0.0 |
