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) | -0.86 | 0 | -0.16 | 0 | 0.63 | -86.96 | -0.13 | 0 | -1.02 | 0 | 0.14 | -6.67 | 0 | 0 | 0.17 | 7.42 | 0.04 | -91.3 | 0.21 | -36.36 | 0.31 | 14.81 | 0 | 0 | -165.38 | 0 |
| 2022 (9) | -1.99 | 0 | -0.16 | 0 | 4.83 | 0 | -0.28 | 0 | -2.15 | 0 | 0.15 | 15.38 | 0 | 0 | 0.15 | 12.23 | 0.46 | 6.98 | 0.33 | -38.89 | 0.27 | 12.5 | 0 | 0 | -331.67 | 0 |
| 2021 (8) | 3.47 | 212.61 | -0.24 | 0 | -2.72 | 0 | 1.15 | 57.53 | 3.23 | 196.33 | 0.13 | -7.14 | 0 | 0 | 0.14 | -16.29 | 0.43 | 34.38 | 0.54 | 50.0 | 0.24 | 26.32 | 0.01 | 0.0 | 439.24 | 121.6 |
| 2020 (7) | 1.11 | 0 | -0.02 | 0 | -1.26 | 0 | 0.73 | 55.32 | 1.09 | 0 | 0.14 | 133.33 | 0 | 0 | 0.16 | 99.98 | 0.32 | 0 | 0.36 | 0 | 0.19 | 26.67 | 0.01 | 0.0 | 198.21 | 0 |
| 2019 (6) | -0.07 | 0 | -0.2 | 0 | -0.26 | 0 | 0.47 | 0 | -0.27 | 0 | 0.06 | 500.0 | 0 | 0 | 0.08 | 513.83 | -0.28 | 0 | -0.26 | 0 | 0.15 | 200.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.11 | 0 | -0.01 | 0 | 0.63 | -59.35 | -0.1 | 0 | -0.12 | 0 | 0.01 | -50.0 | 0 | 0 | 0.01 | -57.17 | -0.29 | 0 | -0.29 | 0 | 0.05 | 0.0 | 0.01 | 0 | 0.00 | 0 |
| 2017 (4) | -1.8 | 0 | 0.02 | -90.48 | 1.55 | 0 | 0.62 | 0 | -1.78 | 0 | 0.02 | -66.67 | 0 | 0 | 0.03 | -65.61 | 0.07 | 0 | 0.09 | 80.0 | 0.05 | 0.0 | 0 | 0 | -1285.71 | 0 |
| 2016 (3) | 2.94 | 338.81 | 0.21 | -56.25 | -3.14 | 0 | -0.21 | 0 | 3.15 | 173.91 | 0.06 | 100.0 | 0 | 0 | 0.09 | 121.36 | 0 | 0 | 0.05 | 0 | 0.05 | 0.0 | 0.01 | 0.0 | 2672.73 | 19.67 |
| 2015 (2) | 0.67 | -71.61 | 0.48 | 860.0 | -1.11 | 0 | 0.17 | 112.5 | 1.15 | -52.28 | 0.03 | -25.0 | 0 | 0 | 0.04 | -17.39 | -0.38 | 0 | -0.03 | 0 | 0.05 | -16.67 | 0.01 | 0.0 | 2233.33 | 0 |
| 2014 (1) | 2.36 | 0 | 0.05 | 66.67 | -2.29 | 0 | 0.08 | 0 | 2.41 | 0 | 0.04 | 33.33 | 0 | 0 | 0.05 | 44.25 | -0.34 | 0 | -0.22 | 0 | 0.06 | -33.33 | 0.01 | 0 | 0.00 | 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) | 0.49 | 68.97 | -63.43 | -0.01 | 0 | 66.67 | -0.3 | -125.86 | 31.82 | 0.26 | 160.0 | 1200.0 | 0.48 | 65.52 | -63.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.26 | 204.0 | 271.43 | 0.19 | 200.0 | 375.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 181.48 | 0 | -83.75 |
| 24Q2 (19) | 0.29 | 866.67 | 132.95 | 0 | -100.0 | 100.0 | 1.16 | 284.13 | 19.59 | 0.1 | 300.0 | 0.0 | 0.29 | 383.33 | 129.9 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.25 | -516.67 | 48.98 | -0.19 | -575.0 | 56.82 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 24Q1 (18) | 0.03 | -88.46 | 101.9 | 0.03 | 50.0 | 160.0 | -0.63 | -730.0 | 0 | -0.05 | -129.41 | 88.1 | 0.06 | -78.57 | 103.68 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.05 | -64.63 | 0 | 0.06 | -89.29 | 154.55 | 0.04 | -93.75 | 233.33 | 0.08 | -11.11 | 14.29 | 0 | 0 | 0 | 25.00 | -29.81 | 100.63 |
| 23Q4 (17) | 0.26 | -80.6 | -84.05 | 0.02 | 166.67 | 133.33 | 0.1 | 122.73 | 42.86 | 0.17 | 750.0 | 148.57 | 0.28 | -78.63 | -82.17 | 0.03 | -57.14 | -50.0 | 0 | 0 | 0 | 0.14 | -56.4 | -45.51 | 0.56 | 700.0 | 273.33 | 0.64 | 1500.0 | 357.14 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 35.62 | -96.81 | -95.41 |
| 23Q3 (16) | 1.34 | 252.27 | -11.26 | -0.03 | 66.67 | 40.0 | -0.44 | -145.36 | 32.31 | 0.02 | -80.0 | 150.0 | 1.31 | 235.05 | -10.27 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 0.31 | 52.82 | 96.63 | 0.07 | 114.29 | 75.0 | 0.04 | 109.09 | 500.0 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 1116.67 | 0 | -63.02 |
| 23Q2 (15) | -0.88 | 44.3 | 65.08 | -0.09 | -80.0 | -350.0 | 0.97 | 0 | -61.2 | 0.1 | 123.81 | 66.67 | -0.97 | 40.49 | 61.81 | 0.04 | 0 | 100.0 | 0 | 0 | 0 | 0.20 | 0 | 151.41 | -0.49 | -345.45 | -357.89 | -0.44 | -1366.67 | -393.33 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q1 (14) | -1.58 | -196.93 | 39.69 | -0.05 | 16.67 | -66.67 | 0 | -100.0 | -100.0 | -0.42 | -20.0 | -800.0 | -1.63 | -203.82 | 38.49 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.11 | -173.33 | -237.5 | -0.03 | -121.43 | -150.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -3950.00 | -608.9 | -80.92 |
| 22Q4 (13) | 1.63 | 7.95 | 52.34 | -0.06 | -20.0 | -20.0 | 0.07 | 110.77 | 107.07 | -0.35 | -775.0 | -245.83 | 1.57 | 7.53 | 53.92 | 0.06 | 50.0 | 20.0 | 0 | 0 | 0 | 0.25 | 57.31 | 29.1 | 0.15 | 275.0 | 475.0 | 0.14 | 1500.0 | 55.56 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 776.19 | -74.3 | 8.81 |
| 22Q3 (12) | 1.51 | 159.92 | 1043.75 | -0.05 | -150.0 | 70.59 | -0.65 | -126.0 | -180.25 | -0.04 | -166.67 | -107.14 | 1.46 | 157.48 | 542.42 | 0.04 | 100.0 | -50.0 | 0 | 0 | 0 | 0.16 | 95.39 | -49.98 | 0.04 | -78.95 | -78.95 | -0.01 | -106.67 | -106.25 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 3020.00 | 351.67 | 4252.5 |
| 22Q2 (11) | -2.52 | 3.82 | -234.04 | -0.02 | 33.33 | -100.0 | 2.5 | -14.09 | 230.89 | 0.06 | 0.0 | -77.78 | -2.54 | 4.15 | -235.83 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0.08 | -37.02 | 0 | 0.19 | 137.5 | 0.0 | 0.15 | 150.0 | -11.76 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -1200.00 | 45.04 | -246.81 |
| 22Q1 (10) | -2.62 | -344.86 | -479.71 | -0.03 | 40.0 | -200.0 | 2.91 | 393.94 | 561.9 | 0.06 | -75.0 | -14.29 | -2.65 | -359.8 | -489.71 | 0.03 | -40.0 | 0 | 0 | 0 | 0 | 0.13 | -33.31 | 0 | 0.08 | 300.0 | -11.11 | 0.06 | -33.33 | -50.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -2183.33 | -406.07 | -669.57 |
| 21Q4 (9) | 1.07 | 768.75 | 55.07 | -0.05 | 70.59 | -25.0 | -0.99 | -222.22 | -13.79 | 0.24 | -57.14 | 271.43 | 1.02 | 409.09 | 56.92 | 0.05 | -37.5 | 0.0 | 0 | 0 | 0 | 0.19 | -39.05 | -17.27 | -0.04 | -121.05 | -130.77 | 0.09 | -43.75 | -62.5 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 713.33 | 1080.83 | 199.81 |
| 21Q3 (8) | -0.16 | -108.51 | -106.53 | -0.17 | -1600.0 | -750.0 | 0.81 | 142.41 | 137.33 | 0.56 | 107.41 | 300.0 | -0.33 | -117.65 | -113.58 | 0.08 | 0 | 700.0 | 0 | 0 | 0 | 0.32 | 0 | 606.95 | 0.19 | 0.0 | 137.5 | 0.16 | -5.88 | 128.57 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -72.73 | -108.9 | -103.56 |
| 21Q2 (7) | 1.88 | 172.46 | 218.24 | -0.01 | 0.0 | 66.67 | -1.91 | -203.17 | -238.41 | 0.27 | 285.71 | 200.0 | 1.87 | 175.0 | 215.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.19 | 111.11 | 0 | 0.17 | 41.67 | 0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 817.39 | 113.23 | 125.7 |
| 21Q1 (6) | 0.69 | 0.0 | 260.47 | -0.01 | 75.0 | -114.29 | -0.63 | 27.59 | -261.54 | 0.07 | 150.0 | -89.23 | 0.68 | 4.62 | 288.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.09 | -30.77 | -10.0 | 0.12 | -50.0 | 140.0 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 383.33 | 61.11 | 180.23 |
| 20Q4 (5) | 0.69 | -71.84 | -31.68 | -0.04 | -100.0 | 71.43 | -0.87 | 59.91 | 16.35 | -0.14 | -200.0 | -100.0 | 0.65 | -73.25 | -25.29 | 0.05 | 400.0 | 66.67 | 0 | 0 | 0 | 0.23 | 420.82 | 41.55 | 0.13 | 62.5 | 550.0 | 0.24 | 242.86 | 1100.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 237.93 | -88.35 | -85.87 |
| 20Q3 (4) | 2.45 | 254.09 | 0.0 | -0.02 | 33.33 | 0.0 | -2.17 | -257.25 | 0.0 | 0.14 | 55.56 | 0.0 | 2.43 | 250.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -53.59 | 0.0 | 0.08 | 0 | 0.0 | 0.07 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2041.67 | 164.2 | 0.0 |
| 20Q2 (3) | -1.59 | -269.77 | 0.0 | -0.03 | -142.86 | 0.0 | 1.38 | 253.85 | 0.0 | 0.09 | -86.15 | 0.0 | -1.62 | -350.0 | 0.0 | 0.02 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.10 | -66.47 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | -3180.00 | -565.58 | 0.0 |
| 20Q1 (2) | -0.43 | -142.57 | 0.0 | 0.07 | 150.0 | 0.0 | 0.39 | 137.5 | 0.0 | 0.65 | 1028.57 | 0.0 | -0.36 | -141.38 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.29 | 74.69 | 0.0 | 0.1 | 400.0 | 0.0 | 0.05 | 150.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -477.78 | -128.38 | 0.0 |
| 19Q4 (1) | 1.01 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1683.33 | 0.0 | 0.0 |
