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) | 2.25 | -7.02 | -1.36 | 0 | -1.46 | 0 | 0 | 0 | 0.89 | -62.45 | 0.05 | 66.67 | 0 | 0 | 0.24 | 73.22 | 2.08 | -7.96 | 1.74 | -5.43 | 0.12 | 9.09 | 0.1 | 11.11 | 114.80 | -3.23 |
| 2022 (9) | 2.42 | 160.22 | -0.05 | 0 | -1.22 | 0 | 0 | 0 | 2.37 | 0 | 0.03 | 50.0 | 0 | 0 | 0.14 | 23.39 | 2.26 | 23.5 | 1.84 | 24.32 | 0.11 | -8.33 | 0.09 | 0.0 | 118.63 | 115.57 |
| 2021 (8) | 0.93 | -40.76 | -1.02 | 0 | -0.09 | 0 | 0.02 | 0 | -0.09 | 0 | 0.02 | -33.33 | 0 | 0 | 0.11 | -45.2 | 1.83 | 20.39 | 1.48 | 13.85 | 0.12 | 0.0 | 0.09 | 0.0 | 55.03 | -47.07 |
| 2020 (7) | 1.57 | -11.3 | -0.04 | 0 | -0.09 | 0 | 0 | 0 | 1.53 | -12.57 | 0.03 | 50.0 | 0 | 0 | 0.20 | 77.92 | 1.52 | 126.87 | 1.3 | 136.36 | 0.12 | 9.09 | 0.09 | 28.57 | 103.97 | -57.12 |
| 2019 (6) | 1.77 | 98.88 | -0.02 | 0 | -0.35 | 0 | -0.01 | 0 | 1.75 | -11.62 | 0.02 | -66.67 | 0 | 0 | 0.11 | -69.07 | 0.67 | 76.32 | 0.55 | 71.88 | 0.11 | 175.0 | 0.07 | 0.0 | 242.47 | 17.15 |
| 2018 (5) | 0.89 | 128.21 | 1.09 | 0 | -1.72 | 0 | -0.01 | 0 | 1.98 | 450.0 | 0.06 | 200.0 | 0 | 0 | 0.37 | 235.29 | 0.38 | 2.7 | 0.32 | 18.52 | 0.04 | -20.0 | 0.07 | 40.0 | 206.98 | 96.36 |
| 2017 (4) | 0.39 | 178.57 | -0.03 | 0 | -0.82 | 0 | 0 | 0 | 0.36 | 260.0 | 0.02 | -60.0 | -0.01 | 0 | 0.11 | -55.86 | 0.37 | 5.71 | 0.27 | -22.86 | 0.05 | 25.0 | 0.05 | 0.0 | 105.41 | 231.27 |
| 2016 (3) | 0.14 | -77.05 | -0.04 | 0 | 0.22 | 0 | 0 | 0 | 0.1 | -81.82 | 0.05 | 0.0 | 0 | 0 | 0.25 | -1.04 | 0.35 | 105.88 | 0.35 | 45.83 | 0.04 | 33.33 | 0.05 | 400.0 | 31.82 | -85.39 |
| 2015 (2) | 0.61 | 0 | -0.06 | 0 | -0.4 | 0 | 0.02 | 0 | 0.55 | 0 | 0.05 | 66.67 | 0 | 0 | 0.25 | 68.34 | 0.17 | 112.5 | 0.24 | 84.62 | 0.03 | -25.0 | 0.01 | 0.0 | 217.86 | 0 |
| 2014 (1) | -0.34 | 0 | -0.03 | 0 | 0.16 | 0 | 0 | 0 | -0.37 | 0 | 0.03 | 50.0 | 0 | 0 | 0.15 | 41.05 | 0.08 | -57.89 | 0.13 | -35.0 | 0.04 | 0.0 | 0.01 | 0 | -188.89 | 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) | 1.46 | 217.39 | 542.42 | -0.01 | 50.0 | 0.0 | -1.44 | -7100.0 | 0.0 | 0.01 | 0 | 0 | 1.45 | 229.55 | 526.47 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.66 | -14.29 | 22.22 | 0.54 | -14.29 | 22.73 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 243.33 | 265.0 | 461.31 |
| 24Q2 (19) | 0.46 | 84.0 | 4.55 | -0.02 | -106.9 | -100.0 | -0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.44 | -18.52 | 2.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.15 | -23.69 | -10.46 | 0.77 | 26.23 | 40.0 | 0.63 | 23.53 | 36.96 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 66.67 | 52.0 | -22.73 |
| 24Q1 (18) | 0.25 | -77.68 | -75.49 | 0.29 | 121.97 | 1550.0 | -0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.54 | 370.0 | -46.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.20 | -13.31 | -43.65 | 0.61 | 56.41 | 3.39 | 0.51 | 50.0 | 2.0 | 0.03 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 43.86 | -84.73 | -75.92 |
| 23Q4 (17) | 1.12 | 439.39 | 366.67 | -1.32 | -13100.0 | -13100.0 | -0.02 | 98.61 | 33.33 | 0 | 0 | 0 | -0.2 | 41.18 | -186.96 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.23 | 0 | 0 | 0.39 | -27.78 | -4.88 | 0.34 | -22.73 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 287.18 | 526.42 | 366.67 |
| 23Q3 (16) | -0.33 | -175.0 | -121.85 | -0.01 | 0.0 | 75.0 | -1.44 | 0 | -25.22 | 0 | 0 | 0 | -0.34 | -179.07 | -123.13 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.54 | -1.82 | -5.26 | 0.44 | -4.35 | -4.35 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | -67.35 | -178.06 | -123.19 |
| 23Q2 (15) | 0.44 | -56.86 | 1200.0 | -0.01 | 50.0 | -125.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0.43 | -57.0 | 0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.17 | -51.98 | 0 | 0.55 | -6.78 | -15.38 | 0.46 | -8.0 | -11.54 | 0.03 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 86.27 | -52.63 | 1329.41 |
| 23Q1 (14) | 1.02 | 325.0 | 43.66 | -0.02 | -100.0 | 60.0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 1.0 | 334.78 | 51.52 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.36 | 0 | 0 | 0.59 | 43.9 | -7.81 | 0.5 | 47.06 | -3.85 | 0.03 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 182.14 | 195.98 | 46.23 |
| 22Q4 (13) | 0.24 | -84.11 | -62.5 | -0.01 | 75.0 | 99.0 | -0.03 | 97.39 | -50.0 | 0 | 0 | 0 | 0.23 | -84.35 | 163.89 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.41 | -28.07 | -6.82 | 0.34 | -26.09 | -5.56 | 0.03 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 61.54 | -78.81 | -60.58 |
| 22Q3 (12) | 1.51 | 3875.0 | 2416.67 | -0.04 | -200.0 | -300.0 | -1.15 | -1337.5 | -5650.0 | 0 | 0 | 0 | 1.47 | 0 | 2840.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.35 | 0 | 0 | 0.57 | -12.31 | 18.75 | 0.46 | -11.54 | 17.95 | 0.03 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 290.38 | 4237.98 | 2029.49 |
| 22Q2 (11) | -0.04 | -105.63 | -105.26 | 0.04 | 180.0 | 500.0 | -0.08 | -300.0 | -100.0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.65 | 1.56 | 25.0 | 0.52 | 0.0 | 23.81 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | -7.02 | -105.63 | -104.43 |
| 22Q1 (10) | 0.71 | 10.94 | 236.54 | -0.05 | 95.0 | 0 | 0.04 | 300.0 | 0 | 0 | 0 | -100.0 | 0.66 | 283.33 | 226.92 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.64 | 45.45 | 68.42 | 0.52 | 44.44 | 62.5 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 124.56 | -20.2 | 191.03 |
| 21Q4 (9) | 0.64 | 966.67 | 30.61 | -1.0 | -9900.0 | 0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.36 | -820.0 | -173.47 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.44 | -8.33 | -15.38 | 0.36 | -7.69 | -14.29 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 156.10 | 1044.72 | 49.73 |
| 21Q3 (8) | 0.06 | -92.11 | -92.86 | -0.01 | 0.0 | 0.0 | -0.02 | 50.0 | 0.0 | 0 | -100.0 | 100.0 | 0.05 | -93.33 | -93.98 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.48 | -7.69 | 23.08 | 0.39 | -7.14 | 25.81 | 0.03 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 13.64 | -91.39 | -93.99 |
| 21Q2 (7) | 0.76 | 246.15 | 985.71 | -0.01 | 0 | 50.0 | -0.04 | 0 | -33.33 | 0.01 | 0.0 | 0 | 0.75 | 244.23 | 1400.0 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.23 | 0 | -60.74 | 0.52 | 36.84 | 40.54 | 0.42 | 31.25 | 27.27 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 158.33 | 215.71 | 759.52 |
| 21Q1 (6) | -0.52 | -206.12 | -405.88 | 0 | 0 | 100.0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0.0 | -0.52 | -206.12 | -425.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.38 | -26.92 | 58.33 | 0.32 | -23.81 | 33.33 | 0.03 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | -136.84 | -231.26 | -333.44 |
| 20Q4 (5) | 0.49 | -41.67 | -65.97 | 0 | 100.0 | 100.0 | -0.02 | 0.0 | 92.86 | 0 | 100.0 | 0 | 0.49 | -40.96 | -65.73 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.52 | 33.33 | 188.89 | 0.42 | 35.48 | 121.05 | 0.03 | 0.0 | 0.0 | 0.02 | -33.33 | 0 | 104.26 | -54.08 | -84.07 |
| 20Q3 (4) | 0.84 | 1100.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | 0 | 0.0 | 0.83 | 1560.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.25 | -57.5 | 0.0 | 0.39 | 5.41 | 0.0 | 0.31 | -6.06 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 227.03 | 1132.43 | 0.0 |
| 20Q2 (3) | 0.07 | -58.82 | 0.0 | -0.02 | -100.0 | 0.0 | -0.03 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | -68.75 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.59 | 0 | 0.0 | 0.37 | 54.17 | 0.0 | 0.33 | 37.5 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 18.42 | -68.58 | 0.0 |
| 20Q1 (2) | 0.17 | -88.19 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 92.86 | 0.0 | 0.01 | 0 | 0.0 | 0.16 | -88.81 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.24 | 33.33 | 0.0 | 0.24 | 26.32 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 58.62 | -91.04 | 0.0 |
| 19Q4 (1) | 1.44 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 654.55 | 0.0 | 0.0 |
