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) | 1.28 | -0.78 | 0.41 | 0 | -1.35 | 0 | -0.01 | 0 | 1.69 | 16800.0 | 0.02 | 100.0 | -0.02 | 0 | 0.40 | 97.63 | -0.35 | 0 | 1.04 | 8.33 | 0.04 | 0.0 | 0.03 | 50.0 | 115.32 | -8.82 |
| 2022 (9) | 1.29 | 168.75 | -1.28 | 0 | -1.45 | 0 | -0.04 | 0 | 0.01 | -97.92 | 0.01 | -75.0 | -0.02 | 0 | 0.20 | -69.95 | -0.42 | 0 | 0.96 | -32.39 | 0.04 | 0.0 | 0.02 | -33.33 | 126.47 | 292.59 |
| 2021 (8) | 0.48 | -63.64 | 0 | 0 | -1.53 | 0 | -0.17 | 0 | 0.48 | -71.08 | 0.04 | 0 | -0.01 | 0 | 0.67 | 0 | -0.45 | 0 | 1.42 | 158.18 | 0.04 | 33.33 | 0.03 | -25.0 | 32.21 | -84.87 |
| 2020 (7) | 1.32 | 29.41 | 0.34 | -55.26 | -1.49 | 0 | 0.05 | 25.0 | 1.66 | -6.74 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.34 | 0 | 0.55 | -30.38 | 0.03 | 0.0 | 0.04 | 0.0 | 212.90 | 79.51 |
| 2019 (6) | 1.02 | 67.21 | 0.76 | 0 | -1.67 | 0 | 0.04 | -80.95 | 1.78 | 4350.0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | -0.3 | 0 | 0.79 | -8.14 | 0.03 | -25.0 | 0.04 | -33.33 | 118.60 | 86.66 |
| 2018 (5) | 0.61 | -73.13 | -0.57 | 0 | -2.09 | 0 | 0.21 | 425.0 | 0.04 | -98.99 | 0.02 | 0.0 | -0.03 | 0 | 0.31 | 10.66 | -0.27 | 0 | 0.86 | -56.78 | 0.04 | 0.0 | 0.06 | 0.0 | 63.54 | -41.5 |
| 2017 (4) | 2.27 | 118.27 | 1.71 | 33.59 | -2.34 | 0 | 0.04 | -33.33 | 3.98 | 71.55 | 0.02 | -60.0 | -0.01 | 0 | 0.28 | -57.73 | -0.22 | 0 | 1.99 | -14.96 | 0.04 | -20.0 | 0.06 | 50.0 | 108.61 | 153.78 |
| 2016 (3) | 1.04 | 1.96 | 1.28 | 80.28 | -2.45 | 0 | 0.06 | 0 | 2.32 | 34.1 | 0.05 | 25.0 | 0 | 0 | 0.67 | 28.69 | -0.24 | 0 | 2.34 | 2.18 | 0.05 | 0.0 | 0.04 | 33.33 | 42.80 | -0.56 |
| 2015 (2) | 1.02 | -19.69 | 0.71 | -22.83 | -2.69 | 0 | -0.09 | 0 | 1.73 | -21.0 | 0.04 | 33.33 | 0 | 0 | 0.52 | 23.44 | 0.16 | -38.46 | 2.29 | -1.29 | 0.05 | 0.0 | 0.03 | 0.0 | 43.04 | -18.67 |
| 2014 (1) | 1.27 | -42.01 | 0.92 | 17.95 | -2.63 | 0 | -0.1 | 0 | 2.19 | -26.26 | 0.03 | 200.0 | 0 | 0 | 0.42 | 232.07 | 0.26 | -23.53 | 2.32 | 0.0 | 0.05 | -28.57 | 0.03 | -40.0 | 52.92 | -41.04 |
| 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) | 1.11 | 2120.0 | 12.12 | 0.92 | 675.0 | 387.5 | -1.4 | -1650.0 | -5.26 | 0.03 | 113.04 | -57.14 | 2.03 | 1945.45 | 202.99 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | -0.16 | -166.67 | -23.08 | 0.92 | 9300.0 | -21.37 | 0.02 | 100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 116.84 | -76.63 | 40.45 |
| 24Q2 (19) | 0.05 | -70.59 | 0 | -0.16 | 79.75 | -214.29 | -0.08 | -214.29 | 0 | -0.23 | -355.56 | 0 | -0.11 | 82.26 | -178.57 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.82 | 0 | 0 | -0.06 | -50.0 | -20.0 | -0.01 | -133.33 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 500.00 | 47.06 | 0 |
| 24Q1 (18) | 0.17 | 41.67 | 0.0 | -0.79 | -236.21 | -8000.0 | 0.07 | 800.0 | 0 | 0.09 | 175.0 | 125.0 | -0.62 | -188.57 | -444.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.04 | 69.23 | -33.33 | 0.03 | 121.43 | 200.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 340.00 | 0 | -40.0 |
| 23Q4 (17) | 0.12 | -87.88 | 152.17 | 0.58 | 281.25 | 314.29 | -0.01 | 99.25 | 90.0 | -0.12 | -271.43 | -400.0 | 0.7 | 4.48 | 877.78 | 0.01 | 0 | 0.0 | 0 | 100.0 | 100.0 | 0.81 | 0 | 10.48 | -0.13 | 0.0 | -160.0 | -0.14 | -111.97 | -250.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.99 | 0 | -17.5 | -0.32 | -328.57 | 39.62 | -1.33 | 0 | 2.21 | 0.07 | 0 | 170.0 | 0.67 | 378.57 | 0.0 | 0 | 0 | 0 | -0.02 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -160.0 | 23.53 | 1.17 | 0 | 9.35 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.19 | 0 | -24.43 |
| 23Q2 (15) | 0 | -100.0 | 100.0 | 0.14 | 1300.0 | -84.95 | 0 | 0 | 100.0 | 0 | -100.0 | -100.0 | 0.14 | -22.22 | -22.22 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | -66.67 | 54.55 | 0 | -100.0 | 100.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q1 (14) | 0.17 | 173.91 | -84.11 | 0.01 | -92.86 | 100.55 | 0 | 100.0 | -100.0 | 0.04 | 0.0 | 200.0 | 0.18 | 300.0 | 124.32 | 0.01 | 0.0 | 0 | 0 | 100.0 | 0 | 0.81 | 10.48 | 0 | -0.03 | 40.0 | 66.67 | 0.01 | 125.0 | 120.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 566.67 | 0 | 0 |
| 22Q4 (13) | -0.23 | -119.17 | -27.78 | 0.14 | 126.42 | 143.75 | -0.1 | 92.65 | 66.67 | 0.04 | 140.0 | 0.0 | -0.09 | -113.43 | 82.0 | 0.01 | 0 | 0 | -0.02 | 0 | -100.0 | 0.73 | 0 | 0 | -0.05 | 70.59 | 58.33 | -0.04 | -103.74 | -106.15 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 1.2 | 260.0 | -17.24 | -0.53 | -156.99 | -2550.0 | -1.36 | -1260.0 | -32.04 | -0.1 | -242.86 | 0 | 0.67 | 272.22 | -53.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.17 | -54.55 | -6.25 | 1.07 | 10800.0 | 20.22 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 110.09 | 101.47 | -30.91 |
| 22Q2 (11) | -0.75 | -170.09 | -226.09 | 0.93 | 151.38 | 1760.0 | -0.1 | -190.91 | -900.0 | 0.07 | 275.0 | 187.5 | 0.18 | 124.32 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -22.22 | -22.22 | -0.01 | 80.0 | 75.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -7500.00 | 0 | 0 |
| 22Q1 (10) | 1.07 | 694.44 | 291.07 | -1.81 | -465.62 | -724.14 | 0.11 | 136.67 | 155.0 | -0.04 | -200.0 | 69.23 | -0.74 | -48.0 | -174.07 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | -0.09 | 25.0 | -12.5 | -0.05 | -107.69 | 37.5 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q4 (9) | -0.18 | -112.41 | -181.82 | -0.32 | -1500.0 | -255.56 | -0.3 | 70.87 | -528.57 | 0.04 | 0 | -71.43 | -0.5 | -134.97 | -484.62 | 0 | -100.0 | 0 | -0.01 | 0 | 0 | -0.00 | -100.0 | 0 | -0.12 | 25.0 | -100.0 | 0.65 | -26.97 | 1028.57 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -26.87 | -116.86 | 0 |
| 21Q3 (8) | 1.45 | 730.43 | 38.1 | -0.02 | -140.0 | 97.1 | -1.03 | -10200.0 | 32.24 | 0 | 100.0 | 100.0 | 1.43 | 894.44 | 297.22 | 0.04 | 0 | 0 | 0 | 0 | 0 | 2.58 | 0 | 0 | -0.16 | -77.78 | -45.45 | 0.89 | 2325.0 | 18.67 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 159.34 | 0 | 16.85 |
| 21Q2 (7) | -0.23 | 58.93 | 11.54 | 0.05 | -82.76 | -92.06 | -0.01 | 95.0 | 75.0 | -0.08 | 38.46 | -166.67 | -0.18 | 33.33 | -148.65 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -12.5 | 18.18 | -0.04 | 50.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | -0.56 | -354.55 | -275.0 | 0.29 | 422.22 | -40.82 | -0.2 | -385.71 | 0 | -0.13 | -192.86 | 31.58 | -0.27 | -307.69 | -133.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -33.33 | -33.33 | -0.08 | -14.29 | -60.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.22 | -79.05 | 166.67 | -0.09 | 86.96 | -107.83 | 0.07 | 104.61 | 170.0 | 0.14 | 800.0 | 366.67 | 0.13 | -63.89 | -84.15 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.06 | 45.45 | -20.0 | -0.07 | -109.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 1.05 | 503.85 | 0.0 | -0.69 | -209.52 | 0.0 | -1.52 | -3700.0 | 0.0 | -0.02 | -116.67 | 0.0 | 0.36 | -2.7 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.75 | 1037.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 136.36 | 0 | 0.0 |
| 20Q2 (3) | -0.26 | -181.25 | 0.0 | 0.63 | 28.57 | 0.0 | -0.04 | 0 | 0.0 | 0.12 | 163.16 | 0.0 | 0.37 | -54.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.11 | -83.33 | 0.0 | -0.08 | -60.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.32 | 196.97 | 0.0 | 0.49 | -57.39 | 0.0 | 0 | 100.0 | 0.0 | -0.19 | -733.33 | 0.0 | 0.81 | -1.22 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | -20.0 | 0.0 | -0.05 | 28.57 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.33 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
