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) | 0.67 | -79.32 | -2.96 | 0 | 1.68 | 0 | -0.02 | 0 | -2.29 | 0 | 0.05 | 0 | 0 | 0 | 0.35 | 0 | -0.05 | 0 | -0.28 | 0 | 0.3 | -14.29 | 0.01 | -66.67 | 2233.33 | 961.52 |
| 2022 (9) | 3.24 | 337.84 | -1.41 | 0 | -1.67 | 0 | 0 | 0 | 1.83 | 471.88 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.28 | -62.16 | 1.16 | 728.57 | 0.35 | -5.41 | 0.03 | -25.0 | 210.39 | 56.37 |
| 2021 (8) | 0.74 | 2.78 | -0.42 | 0 | 0.36 | 0 | 0 | 0 | 0.32 | -40.74 | 0.02 | -33.33 | 0 | 0 | 0.10 | -39.56 | 0.74 | -36.21 | 0.14 | -39.13 | 0.37 | -2.63 | 0.04 | 0.0 | 134.55 | 21.46 |
| 2020 (7) | 0.72 | -84.28 | -0.18 | 0 | -0.61 | 0 | 0.06 | 0 | 0.54 | -81.38 | 0.03 | -70.0 | 0.01 | 0 | 0.16 | -65.01 | 1.16 | -50.85 | 0.23 | -87.36 | 0.38 | 0.0 | 0.04 | 100.0 | 110.77 | -46.31 |
| 2019 (6) | 4.58 | 147.57 | -1.68 | 0 | 0.48 | 0 | 0 | 0 | 2.9 | 218.68 | 0.1 | -89.13 | -0.18 | 0 | 0.46 | -87.59 | 2.36 | -33.71 | 1.82 | -42.22 | 0.38 | 52.0 | 0.02 | 0 | 206.31 | 279.16 |
| 2018 (5) | 1.85 | -60.89 | -0.94 | 0 | -1.0 | 0 | 0 | 0 | 0.91 | -79.37 | 0.92 | 178.79 | -0.13 | 0 | 3.75 | 236.11 | 3.56 | 34.34 | 3.15 | 135.07 | 0.25 | 25.0 | 0 | 0 | 54.41 | -82.28 |
| 2017 (4) | 4.73 | 0 | -0.32 | 0 | -1.17 | 0 | 0 | 0 | 4.41 | 0 | 0.33 | -29.79 | 0.03 | 0 | 1.11 | -45.94 | 2.65 | -14.24 | 1.34 | -52.14 | 0.2 | 0.0 | 0 | 0 | 307.14 | 0 |
| 2016 (3) | -1.89 | 0 | -0.59 | 0 | 0.59 | -55.97 | 0 | 0 | -2.48 | 0 | 0.47 | -80.17 | -0.14 | 0 | 2.06 | -84.81 | 3.09 | 8.8 | 2.8 | 3.32 | 0.2 | 11.11 | 0 | 0 | -63.00 | 0 |
| 2015 (2) | 2.09 | 0 | -2.4 | 0 | 1.34 | -56.63 | 0.18 | 0 | -0.31 | 0 | 2.37 | 0 | -0.02 | 0 | 13.57 | 0 | 2.84 | 95.86 | 2.71 | 41.88 | 0.18 | 260.0 | 0 | 0 | 72.32 | 0 |
| 2014 (1) | -0.25 | 0 | -0.94 | 0 | 3.09 | 0 | -1.03 | 0 | -1.19 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.45 | 0 | 1.91 | 0 | 0.05 | -16.67 | 0.03 | 200.0 | -12.56 | 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) | 0.28 | 100.0 | -50.0 | 0.25 | -16.67 | 118.52 | -0.65 | 25.29 | -285.71 | -0.02 | 0 | 0 | 0.53 | 20.45 | 167.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | -23.53 | 1400.0 | -0.15 | -135.71 | -134.88 | 0.03 | -25.0 | -57.14 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.14 | -85.11 | 333.33 | 0.3 | 220.0 | 0.0 | -0.87 | -166.92 | -219.18 | 0 | -100.0 | 0 | 0.44 | -36.23 | 83.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.17 | 173.91 | 525.0 | 0.42 | 31.25 | 180.0 | 0.04 | -20.0 | -50.0 | 0 | 0 | 0 | 30.43 | -88.02 | 216.67 |
| 24Q1 (18) | 0.94 | 954.55 | 248.15 | -0.25 | 75.25 | 72.22 | 1.3 | 56.63 | 665.22 | 0.02 | 200.0 | 0 | 0.69 | 161.61 | 209.52 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.23 | -291.67 | -91.67 | 0.32 | 145.71 | 313.33 | 0.05 | -28.57 | -44.44 | 0 | 0 | 0 | 254.05 | 0 | 0 |
| 23Q4 (17) | -0.11 | -119.64 | -178.57 | -1.01 | 25.19 | -98.04 | 0.83 | 137.14 | 8200.0 | -0.02 | 0 | 0 | -1.12 | -41.77 | -202.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 1300.0 | 500.0 | -0.7 | -262.79 | -191.67 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.56 | 1033.33 | -72.0 | -1.35 | -550.0 | -393.48 | 0.35 | -52.05 | 120.96 | 0 | 0 | 0 | -0.79 | -429.17 | -132.11 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.01 | 75.0 | -150.0 | 0.43 | 186.67 | -2.27 | 0.07 | -12.5 | -22.22 | 0 | 0 | -100.0 | 112.00 | 529.33 | -69.76 |
| 23Q2 (15) | -0.06 | -122.22 | -108.96 | 0.3 | 133.33 | 314.29 | 0.73 | 417.39 | 231.82 | 0 | 0 | 0 | 0.24 | 138.1 | -54.72 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 1.15 | 241.55 | 0 | -0.04 | 66.67 | -150.0 | 0.15 | 200.0 | -71.7 | 0.08 | -11.11 | -11.11 | 0 | 0 | -100.0 | -26.09 | 0 | -124.53 |
| 23Q1 (14) | 0.27 | 92.86 | -37.21 | -0.9 | -76.47 | 26.23 | -0.23 | -2400.0 | 0.0 | 0 | 0 | 0 | -0.63 | -70.27 | 20.25 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.34 | 0 | 0 | -0.12 | -700.0 | -170.59 | -0.15 | 37.5 | -134.88 | 0.09 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.14 | -93.0 | 366.67 | -0.51 | -210.87 | -132.69 | 0.01 | 100.6 | 104.76 | 0 | 0 | 0 | -0.37 | -115.04 | -123.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 0.0 | -83.33 | -0.24 | -154.55 | -4.35 | 0.09 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 2.0 | 198.51 | 75.44 | 0.46 | 428.57 | 428.57 | -1.67 | -859.09 | -4275.0 | 0 | 0 | 0 | 2.46 | 364.15 | 146.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -75.0 | -90.48 | 0.44 | -16.98 | 120.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 370.37 | 248.26 | -2.53 |
| 22Q2 (11) | 0.67 | 55.81 | 615.38 | -0.14 | 88.52 | -111.38 | 0.22 | 195.65 | -29.03 | 0 | 0 | 0 | 0.53 | 167.09 | -51.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | -52.94 | -50.0 | 0.53 | 23.26 | 983.33 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 106.35 | 31.08 | 140.9 |
| 22Q1 (10) | 0.43 | 1333.33 | 238.71 | -1.22 | -178.21 | 60.26 | -0.23 | -9.52 | -209.52 | 0 | 0 | 0 | -0.79 | -149.69 | 76.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.17 | 41.67 | -29.17 | 0.43 | 286.96 | 86.96 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.13 | 0 | 186.37 |
| 21Q4 (9) | 0.03 | -97.37 | -75.0 | 1.56 | 1214.29 | -47.65 | -0.21 | -625.0 | 80.73 | 0 | 0 | -100.0 | 1.59 | 59.0 | -48.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | -42.86 | -68.42 | -0.23 | -215.0 | -264.29 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 1.14 | 976.92 | 493.1 | -0.14 | -111.38 | -207.69 | 0.04 | -87.1 | -94.2 | 0 | 0 | 0 | 1.0 | -9.09 | 725.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.21 | 31.25 | -41.67 | 0.2 | 433.33 | 1900.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 380.00 | 246.15 | 244.14 |
| 21Q2 (7) | -0.13 | 58.06 | -218.18 | 1.23 | 140.07 | 241.67 | 0.31 | 47.62 | 263.16 | 0 | 0 | 0 | 1.1 | 132.54 | 134.04 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.16 | -33.33 | -51.52 | -0.06 | -126.09 | 64.71 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | -260.00 | -176.77 | 0 |
| 21Q1 (6) | -0.31 | -358.33 | -139.24 | -3.07 | -203.02 | 15.89 | 0.21 | 119.27 | 2200.0 | 0 | -100.0 | 0 | -3.38 | -209.03 | -18.18 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.19 | 0 | -36.12 | 0.24 | -36.84 | 166.67 | 0.23 | 64.29 | -8.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | -93.94 | -287.88 | -142.81 |
| 20Q4 (5) | 0.12 | 141.38 | -91.84 | 2.98 | 2192.31 | 127.48 | -1.09 | -257.97 | -2825.0 | 0.06 | 0 | 0 | 3.1 | 2037.5 | 11.51 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.38 | 5.56 | 11.76 | 0.14 | 1300.0 | 1300.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 50.00 | 118.97 | -95.92 |
| 20Q3 (4) | -0.29 | -363.64 | 0.0 | 0.13 | -63.89 | 0.0 | 0.69 | 463.16 | 0.0 | 0 | 0 | 0.0 | -0.16 | -134.04 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.20 | -3.74 | 0.0 | 0.36 | 9.09 | 0.0 | 0.01 | 105.88 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -263.64 | 0 | 0.0 |
| 20Q2 (3) | 0.11 | -86.08 | 0.0 | 0.36 | 109.86 | 0.0 | -0.19 | -1800.0 | 0.0 | 0 | 0 | 0.0 | 0.47 | 116.43 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.20 | -31.29 | 0.0 | 0.33 | 266.67 | 0.0 | -0.17 | -168.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.79 | -46.26 | 0.0 | -3.65 | -378.63 | 0.0 | -0.01 | -125.0 | 0.0 | 0 | 0 | 0.0 | -2.86 | -202.88 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.30 | 39.29 | 0.0 | 0.09 | -73.53 | 0.0 | 0.25 | 2400.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 219.44 | -82.09 | 0.0 |
| 19Q4 (1) | 1.47 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1225.00 | 0.0 | 0.0 |
