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) | 1.26 | -31.52 | -1.06 | 0 | -1.17 | 0 | 0.08 | 0 | 0.2 | -84.25 | 0.04 | 300.0 | 0 | 0 | 0.52 | 364.0 | 0.83 | -38.06 | 1.23 | -30.11 | 0.06 | -14.29 | 0 | 0 | 97.67 | -2.86 |
| 2022 (9) | 1.84 | 922.22 | -0.57 | 0 | -0.77 | 0 | -0.34 | 0 | 1.27 | 1.6 | 0.01 | -66.67 | 0 | 0 | 0.11 | -65.48 | 1.34 | -29.84 | 1.76 | 9.32 | 0.07 | 0.0 | 0 | 0 | 100.55 | 838.43 |
| 2021 (8) | 0.18 | -88.08 | 1.07 | 0 | -0.99 | 0 | 0.07 | 0 | 1.25 | 0 | 0.03 | 200.0 | 0 | 0 | 0.32 | 171.0 | 1.91 | 31.72 | 1.61 | 47.71 | 0.07 | -12.5 | 0 | 0 | 10.71 | -91.7 |
| 2020 (7) | 1.51 | -11.7 | -1.68 | 0 | -1.3 | 0 | -0.03 | 0 | -0.17 | 0 | 0.01 | -50.0 | 0 | 0 | 0.12 | -45.24 | 1.45 | -19.89 | 1.09 | -28.29 | 0.08 | -11.11 | 0 | 0 | 129.06 | 21.51 |
| 2019 (6) | 1.71 | -5.52 | -3.58 | 0 | -1.28 | 0 | -0.17 | 0 | -1.87 | 0 | 0.02 | -60.0 | 0 | 0 | 0.22 | -57.18 | 1.81 | -9.05 | 1.52 | -19.15 | 0.09 | 0.0 | 0 | 0 | 106.21 | 15.6 |
| 2018 (5) | 1.81 | 82.83 | -0.64 | 0 | -1.42 | 0 | 0.15 | 0 | 1.17 | -69.37 | 0.05 | -78.26 | -0.01 | 0 | 0.51 | -78.37 | 1.99 | -22.27 | 1.88 | -2.59 | 0.09 | 12.5 | 0 | 0 | 91.88 | 86.54 |
| 2017 (4) | 0.99 | -66.78 | 2.83 | 0 | -2.28 | 0 | -0.47 | 0 | 3.82 | 274.51 | 0.23 | -70.13 | 0 | 0 | 2.34 | -65.2 | 2.56 | -7.58 | 1.93 | -19.92 | 0.08 | 33.33 | 0 | 0 | 49.25 | -59.18 |
| 2016 (3) | 2.98 | 2.41 | -1.96 | 0 | -1.37 | 0 | 0.36 | 44.0 | 1.02 | -58.7 | 0.77 | 3750.0 | 0 | 0 | 6.74 | 3571.48 | 2.77 | 13.06 | 2.41 | 4.33 | 0.06 | 0.0 | 0 | 0 | 120.65 | -1.74 |
| 2015 (2) | 2.91 | 321.74 | -0.44 | 0 | -1.45 | 0 | 0.25 | 0 | 2.47 | 268.66 | 0.02 | -50.0 | 0 | 0 | 0.18 | -52.71 | 2.45 | 13.95 | 2.31 | 24.19 | 0.06 | -14.29 | 0 | 0 | 122.78 | 243.44 |
| 2014 (1) | 0.69 | -61.67 | -0.02 | 0 | -0.91 | 0 | -1.18 | 0 | 0.67 | -65.28 | 0.04 | 0.0 | -0.01 | 0 | 0.39 | -19.69 | 2.15 | 37.82 | 1.86 | 24.0 | 0.07 | 0.0 | 0 | 0 | 35.75 | -68.82 |
| 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) | 1.15 | 4.55 | 447.62 | -1.48 | -2014.29 | -2014.29 | -1.33 | -469.44 | -765.0 | 0.12 | 200.0 | 154.55 | -0.33 | -132.04 | -335.71 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 0.59 | -44.07 | 0 | 0.85 | -4.49 | 142.86 | 0.69 | -31.68 | 18.97 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 161.97 | 51.66 | 355.06 |
| 24Q2 (19) | 1.1 | 50.68 | 155.81 | -0.07 | 91.03 | 65.0 | 0.36 | 0 | 100.0 | 0.04 | 140.0 | 157.14 | 1.03 | 2160.0 | 347.83 | 0.04 | -33.33 | 0 | 0 | 0 | 0 | 1.06 | -50.49 | 0 | 0.89 | 122.5 | 154.29 | 1.01 | 48.53 | 55.38 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 106.80 | 2.41 | 66.4 |
| 24Q1 (18) | 0.73 | 143.33 | 135.48 | -0.78 | -176.47 | 56.67 | 0 | 100.0 | 0 | -0.1 | -122.73 | -42.86 | -0.05 | -103.79 | 96.64 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 2.14 | 18.57 | 0 | 0.4 | 233.33 | 3900.0 | 0.68 | 950.0 | 750.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 104.29 | 0 | -66.36 |
| 23Q4 (17) | 0.3 | 42.86 | 257.89 | 1.02 | 1557.14 | 355.0 | -1.54 | -870.0 | -1.99 | 0.44 | 300.0 | 120.0 | 1.32 | 842.86 | 323.73 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.81 | 0 | 0 | 0.12 | -65.71 | 9.09 | -0.08 | -113.79 | -33.33 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.21 | -51.16 | -38.24 | -0.07 | 65.0 | -40.0 | 0.2 | 11.11 | -35.48 | -0.22 | -214.29 | 26.67 | 0.14 | -39.13 | -51.72 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 0.0 | 3400.0 | 0.58 | -10.77 | 41.46 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 35.59 | -44.54 | -54.99 |
| 23Q2 (15) | 0.43 | 38.71 | -61.26 | -0.2 | 88.89 | -600.0 | 0.18 | 0 | -58.14 | -0.07 | 0.0 | 86.27 | 0.23 | 115.44 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 3400.0 | -48.53 | 0.65 | 712.5 | -18.75 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 64.18 | -79.3 | -52.59 |
| 23Q1 (14) | 0.31 | 263.16 | -45.61 | -1.8 | -350.0 | -1100.0 | 0 | 100.0 | 0 | -0.07 | -135.0 | -125.93 | -1.49 | -152.54 | -454.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | -90.91 | -98.15 | 0.08 | 233.33 | -86.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 310.00 | 0 | 237.19 |
| 22Q4 (13) | -0.19 | -155.88 | -290.0 | -0.4 | -700.0 | 84.79 | -1.51 | -587.1 | 0 | 0.2 | 166.67 | 100.0 | -0.59 | -303.45 | 76.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | 1000.0 | -81.67 | -0.06 | -114.63 | -110.71 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.34 | -69.37 | 168.0 | -0.05 | -225.0 | -101.33 | 0.31 | -27.91 | 127.68 | -0.3 | 41.18 | -900.0 | 0.29 | -74.78 | -91.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.01 | -98.53 | -98.08 | 0.41 | -48.75 | 17.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 79.07 | -41.59 | 158.51 |
| 22Q2 (11) | 1.11 | 94.74 | 1133.33 | 0.04 | 126.67 | 300.0 | 0.43 | 0 | 230.77 | -0.51 | -288.89 | -121.74 | 1.15 | 173.81 | 1050.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.68 | 25.93 | 58.14 | 0.8 | 33.33 | 128.57 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 135.37 | 47.24 | 456.5 |
| 22Q1 (10) | 0.57 | 470.0 | 14.0 | -0.15 | 94.3 | -114.29 | 0 | 0 | 0 | 0.27 | 170.0 | 17.39 | 0.42 | 116.6 | -2.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.54 | -10.0 | 50.0 | 0.6 | 7.14 | 76.47 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 91.94 | 433.23 | -33.81 |
| 21Q4 (9) | 0.1 | 120.0 | -84.38 | -2.63 | -169.95 | -574.36 | 0 | 100.0 | 100.0 | 0.1 | 433.33 | 171.43 | -2.53 | -177.61 | -1112.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.6 | 15.38 | 36.36 | 0.56 | 60.0 | 86.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 17.24 | 112.76 | -91.38 |
| 21Q3 (8) | -0.5 | -655.56 | -814.29 | 3.76 | 37500.0 | 88.94 | -1.12 | -961.54 | -722.22 | -0.03 | 86.96 | 66.67 | 3.26 | 3160.0 | 58.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.42 | -9.7 | -7.59 | 0.52 | 20.93 | 26.83 | 0.35 | 0.0 | 16.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -135.14 | -655.56 | -717.76 |
| 21Q2 (7) | 0.09 | -82.0 | -74.29 | 0.01 | 114.29 | -87.5 | 0.13 | 0 | 0.0 | -0.23 | -200.0 | -475.0 | 0.1 | -76.74 | -76.74 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.47 | 0.93 | 0 | 0.43 | 19.44 | 30.3 | 0.35 | 2.94 | 52.17 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 24.32 | -82.49 | -82.63 |
| 21Q1 (6) | 0.5 | -21.88 | 8.7 | -0.07 | 82.05 | 97.92 | 0 | 100.0 | 0 | 0.23 | 264.29 | -4.17 | 0.43 | 72.0 | 114.83 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.46 | 0 | 0 | 0.36 | -18.18 | 33.33 | 0.34 | 13.33 | 30.77 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 138.89 | -30.56 | -15.46 |
| 20Q4 (5) | 0.64 | 814.29 | 526.67 | -0.39 | -119.6 | -123.49 | -1.61 | -994.44 | 4.17 | -0.14 | -55.56 | 46.15 | 0.25 | -87.86 | -83.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.44 | 7.32 | -13.73 | 0.3 | 0.0 | -6.25 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 814.29 | 553.33 |
| 20Q3 (4) | 0.07 | -80.0 | 0.0 | 1.99 | 2387.5 | 0.0 | 0.18 | 38.46 | 0.0 | -0.09 | -125.0 | 0.0 | 2.06 | 379.07 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.46 | 0 | 0.0 | 0.41 | 24.24 | 0.0 | 0.3 | 30.43 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 21.88 | -84.38 | 0.0 |
| 20Q2 (3) | 0.35 | -23.91 | 0.0 | 0.08 | 102.38 | 0.0 | 0.13 | 0 | 0.0 | -0.04 | -116.67 | 0.0 | 0.43 | 114.83 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.33 | 22.22 | 0.0 | 0.23 | -11.54 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 140.00 | -14.78 | 0.0 |
| 20Q1 (2) | 0.46 | 406.67 | 0.0 | -3.36 | -302.41 | 0.0 | 0 | 100.0 | 0.0 | 0.24 | 192.31 | 0.0 | -2.9 | -292.05 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.27 | -47.06 | 0.0 | 0.26 | -18.75 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 164.29 | 472.38 | 0.0 |
| 19Q4 (1) | -0.15 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | -1.68 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -44.12 | 0.0 | 0.0 |
