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) | 1.19 | -17.36 | 0.04 | 0 | -0.87 | 0 | 0.02 | 0 | 1.23 | 8.85 | 0.25 | 733.33 | 0 | 0 | 5.35 | 754.75 | 0.96 | -16.52 | 1.16 | 22.11 | 0.25 | 0.0 | 0 | 0 | 84.40 | -29.67 |
| 2022 (9) | 1.44 | 176.92 | -0.31 | 0 | -0.55 | 0 | -0.01 | 0 | 1.13 | 59.15 | 0.03 | 0.0 | 0 | 0 | 0.63 | -24.43 | 1.15 | 125.49 | 0.95 | 61.02 | 0.25 | -7.41 | 0 | 0 | 120.00 | 98.46 |
| 2021 (8) | 0.52 | -68.29 | 0.19 | 0 | -0.87 | 0 | -0.01 | 0 | 0.71 | -19.32 | 0.03 | -70.0 | 0 | 0 | 0.83 | -64.28 | 0.51 | -42.7 | 0.59 | -37.23 | 0.27 | -6.9 | 0 | 0 | 60.47 | -54.65 |
| 2020 (7) | 1.64 | 84.27 | -0.76 | 0 | -0.32 | 0 | -0.02 | 0 | 0.88 | 83.33 | 0.1 | 100.0 | 0 | 0 | 2.32 | 64.27 | 0.89 | 140.54 | 0.94 | 184.85 | 0.29 | -3.33 | 0 | 0 | 133.33 | -5.62 |
| 2019 (6) | 0.89 | 78.0 | -0.41 | 0 | -0.2 | 0 | -0.02 | 0 | 0.48 | 23.08 | 0.05 | -66.67 | 0.07 | -22.22 | 1.41 | -69.11 | 0.37 | 54.17 | 0.33 | 65.0 | 0.3 | -6.25 | 0 | 0 | 141.27 | 46.92 |
| 2018 (5) | 0.5 | 8.7 | -0.11 | 0 | -0.12 | 0 | -0.04 | 0 | 0.39 | 105.26 | 0.15 | -87.18 | 0.09 | 0 | 4.57 | -88.55 | 0.24 | 200.0 | 0.2 | 185.71 | 0.32 | 6.67 | 0 | 0 | 96.15 | -22.66 |
| 2017 (4) | 0.46 | 64.29 | -0.27 | 0 | 0 | 0 | 0.08 | 60.0 | 0.19 | -13.64 | 1.17 | 265.62 | 0 | 0 | 39.93 | 250.65 | 0.08 | -27.27 | 0.07 | -46.15 | 0.3 | 20.0 | 0 | 0 | 124.32 | 68.73 |
| 2016 (3) | 0.28 | -50.0 | -0.06 | 0 | -0.39 | 0 | 0.05 | 0 | 0.22 | -47.62 | 0.32 | 113.33 | 0 | 0 | 11.39 | 151.29 | 0.11 | -76.09 | 0.13 | -68.29 | 0.25 | -7.41 | 0 | 0 | 73.68 | -10.53 |
| 2015 (2) | 0.56 | -39.78 | -0.14 | 0 | -0.49 | 0 | -0.06 | 0 | 0.42 | -25.0 | 0.15 | 7.14 | 0 | 0 | 4.53 | 13.62 | 0.46 | -28.12 | 0.41 | -26.79 | 0.27 | -3.57 | 0 | 0 | 82.35 | -25.62 |
| 2014 (1) | 0.93 | 17.72 | -0.37 | 0 | -0.39 | 0 | 0.02 | 100.0 | 0.56 | -28.21 | 0.14 | 0.0 | 0 | 0 | 3.99 | -11.11 | 0.64 | 36.17 | 0.56 | 33.33 | 0.28 | 0.0 | 0 | 0 | 110.71 | -1.9 |
| 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) | -0.06 | -20.0 | -400.0 | -0.02 | -111.76 | -166.67 | -0.58 | 0 | 32.56 | -0.01 | 0 | -200.0 | -0.08 | -166.67 | -260.0 | 0.02 | -33.33 | -84.62 | 0 | -100.0 | 0 | 2.33 | -36.43 | -81.75 | 0.05 | 66.67 | -66.67 | -0.02 | -120.0 | -113.33 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -120.00 | -308.0 | -1360.0 |
| 24Q2 (19) | -0.05 | -171.43 | -135.71 | 0.17 | 132.69 | 288.89 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.12 | 126.67 | 140.0 | 0.03 | -91.43 | 0 | 0.05 | 0 | 0 | 3.66 | -86.1 | 0 | 0.03 | -91.43 | -80.0 | 0.1 | -71.43 | -56.52 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -29.41 | -276.47 | -160.92 |
| 24Q1 (18) | 0.07 | -92.63 | -12.5 | -0.52 | -2700.0 | -750.0 | 0 | 0 | 0 | -0.02 | -100.0 | 0 | -0.45 | -146.39 | -381.25 | 0.35 | 218.18 | 3400.0 | 0 | 0 | 0 | 26.32 | 201.44 | 3610.53 | 0.35 | 29.63 | -10.26 | 0.35 | -18.6 | 2.94 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 16.67 | -91.4 | -16.67 |
| 23Q4 (17) | 0.95 | 4650.0 | 50.79 | 0.02 | -33.33 | 114.29 | 0 | 100.0 | 100.0 | -0.01 | -200.0 | 0 | 0.97 | 1840.0 | 97.96 | 0.11 | -15.38 | 1000.0 | 0 | 0 | 0 | 8.73 | -31.5 | 991.27 | 0.27 | 80.0 | 0.0 | 0.43 | 186.67 | 95.45 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 193.88 | 1935.71 | -10.75 |
| 23Q3 (16) | 0.02 | -85.71 | -96.15 | 0.03 | 133.33 | 175.0 | -0.86 | 0 | -62.26 | 0.01 | 0 | 0 | 0.05 | 0.0 | -89.58 | 0.13 | 0 | 550.0 | 0 | 0 | -100.0 | 12.75 | 0 | 766.67 | 0.15 | 0.0 | -60.53 | 0.15 | -34.78 | -42.31 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 9.52 | -80.27 | -94.14 |
| 23Q2 (15) | 0.14 | 75.0 | 16.67 | -0.09 | -212.5 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -68.75 | -28.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.15 | -61.54 | 66.67 | 0.23 | -32.35 | 155.56 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 48.28 | 141.38 | -39.66 |
| 23Q1 (14) | 0.08 | -87.3 | -52.94 | 0.08 | 157.14 | 214.29 | 0 | 100.0 | 0 | 0 | 0 | 100.0 | 0.16 | -67.35 | 60.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.71 | -11.35 | 0 | 0.39 | 44.44 | -7.14 | 0.34 | 54.55 | -10.53 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 20.00 | -90.79 | -47.06 |
| 22Q4 (13) | 0.63 | 21.15 | -1.56 | -0.14 | -250.0 | -1500.0 | -0.01 | 98.11 | 0 | 0 | 0 | -100.0 | 0.49 | 2.08 | -24.62 | 0.01 | -50.0 | 0.0 | 0 | -100.0 | 0 | 0.80 | -45.6 | 0.0 | 0.27 | -28.95 | -12.9 | 0.22 | -15.38 | -21.43 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 217.24 | 33.69 | 18.8 |
| 22Q3 (12) | 0.52 | 333.33 | 642.86 | -0.04 | 20.0 | -300.0 | -0.53 | 0 | 38.37 | 0 | 0 | 100.0 | 0.48 | 585.71 | 433.33 | 0.02 | 0 | 0.0 | 0.01 | 0 | 0 | 1.47 | 0 | -61.76 | 0.38 | 322.22 | 642.86 | 0.26 | 188.89 | 336.36 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 162.50 | 103.12 | 0 |
| 22Q2 (11) | 0.12 | -29.41 | 166.67 | -0.05 | 28.57 | 0.0 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.07 | -30.0 | 130.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | -78.57 | 200.0 | 0.09 | -76.32 | 0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 80.00 | 111.76 | 131.11 |
| 22Q1 (10) | 0.17 | -73.44 | 1800.0 | -0.07 | -800.0 | -133.33 | 0 | 0 | 0 | -0.01 | -150.0 | 0 | 0.1 | -84.62 | -50.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.42 | 35.48 | 16.67 | 0.38 | 35.71 | -7.32 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 37.78 | -79.34 | 1913.33 |
| 21Q4 (9) | 0.64 | 814.29 | -20.99 | 0.01 | -50.0 | 101.75 | 0 | 100.0 | 0 | 0.02 | 200.0 | 0 | 0.65 | 622.22 | 170.83 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.80 | -79.2 | 0 | 0.31 | 542.86 | 3.33 | 0.28 | 354.55 | 16.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 182.86 | 0 | -30.02 |
| 21Q3 (8) | 0.07 | 138.89 | -84.09 | 0.02 | 140.0 | 0 | -0.86 | 0 | -177.42 | -0.02 | 0 | -100.0 | 0.09 | 139.13 | -79.55 | 0.02 | 0 | -71.43 | 0 | 0 | 0 | 3.85 | 0 | -29.67 | -0.07 | 22.22 | -121.21 | -0.11 | 0 | -136.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.18 | -1700.0 | -143.9 | -0.05 | -123.81 | 50.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.23 | -215.0 | -174.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.09 | -125.0 | -280.0 | 0 | -100.0 | -100.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -257.14 | -12242.86 | -263.07 |
| 21Q1 (6) | -0.01 | -101.23 | 50.0 | 0.21 | 136.84 | 310.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 0.2 | -16.67 | 266.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.36 | 20.0 | 63.64 | 0.41 | 70.83 | 105.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -2.08 | -100.8 | 71.88 |
| 20Q4 (5) | 0.81 | 84.09 | 88.37 | -0.57 | 0 | -1525.0 | 0 | 100.0 | 0 | 0 | 100.0 | 0 | 0.24 | -45.45 | -48.94 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 0 | 0.3 | -9.09 | 172.73 | 0.24 | -20.0 | 166.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 261.29 | 119.72 | -2.78 |
| 20Q3 (4) | 0.44 | 7.32 | 0.0 | 0 | 100.0 | 0.0 | -0.31 | 0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.44 | 41.94 | 0.0 | 0.07 | 600.0 | 0.0 | 0 | 0 | 0.0 | 5.47 | 315.63 | 0.0 | 0.33 | 560.0 | 0.0 | 0.3 | 57.89 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 118.92 | -24.59 | 0.0 |
| 20Q2 (3) | 0.41 | 2150.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 200.0 | 0.0 | 0.31 | 358.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.32 | 35.53 | 0.0 | 0.05 | -77.27 | 0.0 | 0.19 | -5.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 157.69 | 2228.85 | 0.0 |
| 20Q1 (2) | -0.02 | -104.65 | 0.0 | -0.1 | -350.0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 0 | 0.0 | -0.12 | -125.53 | 0.0 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.97 | 0 | 0.0 | 0.22 | 100.0 | 0.0 | 0.2 | 122.22 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | -7.41 | -102.76 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 268.75 | 0.0 | 0.0 |
