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) | 0.59 | 1080.0 | 0.05 | -58.33 | -0.79 | 0 | -0.1 | 0 | 0.64 | 276.47 | 0.01 | -66.67 | 0 | 0 | 0.09 | -51.41 | -0.28 | 0 | 0.02 | -97.47 | 0.12 | -47.83 | 0 | 0 | 421.43 | 8581.43 |
| 2022 (9) | 0.05 | 0 | 0.12 | 0 | -1.19 | 0 | -0.11 | 0 | 0.17 | 0 | 0.03 | -94.23 | 0 | 0 | 0.19 | -92.4 | 0.31 | -76.87 | 0.79 | -50.62 | 0.23 | 155.56 | 0.01 | 0 | 4.85 | 0 |
| 2021 (8) | -0.46 | 0 | -0.82 | 0 | 1.48 | 1133.33 | 0.05 | 0 | -1.28 | 0 | 0.52 | 0 | 0 | 0 | 2.46 | 0 | 1.34 | 204.55 | 1.6 | 240.43 | 0.09 | 12.5 | 0 | 0 | -27.22 | 0 |
| 2020 (7) | 0.78 | 271.43 | -0.76 | 0 | 0.12 | 0 | -0.05 | 0 | 0.02 | -95.56 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.44 | 131.58 | 0.47 | 123.81 | 0.08 | 33.33 | 0.01 | 0.0 | 139.29 | 85.71 |
| 2019 (6) | 0.21 | 0 | 0.24 | -70.37 | -0.58 | 0 | 0.09 | 12.5 | 0.45 | -26.23 | 0.01 | -50.0 | 0 | 0 | 0.06 | -48.88 | 0.19 | 0 | 0.21 | -25.0 | 0.06 | 200.0 | 0.01 | 0 | 75.00 | 0 |
| 2018 (5) | -0.2 | 0 | 0.81 | 305.0 | 0.03 | 0 | 0.08 | 0 | 0.61 | -32.22 | 0.02 | 0 | 0 | 0 | 0.13 | 0 | -0.02 | 0 | 0.28 | 7.69 | 0.02 | 0.0 | 0 | 0 | -66.67 | 0 |
| 2017 (4) | 0.7 | 0 | 0.2 | 0 | -0.83 | 0 | -0.24 | 0 | 0.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.19 | -20.83 | 0.26 | 13.04 | 0.02 | 0.0 | 0 | 0 | 250.00 | 0 |
| 2016 (3) | -0.32 | 0 | -0.37 | 0 | -0.01 | 0 | -0.23 | 0 | -0.69 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.24 | 2300.0 | 0.23 | 1050.0 | 0.02 | 0.0 | 0 | 0 | -128.00 | 0 |
| 2015 (2) | 0.57 | 147.83 | 0.3 | 650.0 | -0.28 | 0 | 0.37 | 0 | 0.87 | 222.22 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.01 | -97.14 | 0.02 | -93.1 | 0.02 | 0.0 | 0 | 0 | 1425.00 | 1820.65 |
| 2014 (1) | 0.23 | -45.24 | 0.04 | 0.0 | -0.3 | 0 | -0.12 | 0 | 0.27 | -41.3 | 0.01 | 0 | 0 | 0 | 0.11 | 0 | 0.35 | -2.78 | 0.29 | -9.38 | 0.02 | 0.0 | 0 | 0 | 74.19 | -39.94 |
| 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) | -0.02 | -101.41 | -140.0 | -0.26 | -23.81 | -136.36 | -0.13 | -139.39 | 51.85 | 0.04 | -69.23 | -71.43 | -0.28 | -123.14 | -366.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.20 | 0 | 0 | 0.07 | -36.36 | 163.64 | 0.04 | -73.33 | -55.56 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -33.33 | -103.99 | -180.0 |
| 24Q2 (19) | 1.42 | 362.96 | 2266.67 | -0.21 | -10.53 | -119.27 | 0.33 | -52.17 | 180.49 | 0.13 | 285.71 | 262.5 | 1.21 | 265.75 | 5.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.11 | 173.33 | 200.0 | 0.15 | 0 | 1600.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 835.29 | 130.94 | 178.43 |
| 24Q1 (18) | -0.54 | -315.38 | -188.52 | -0.19 | -190.48 | 83.33 | 0.69 | 355.56 | 331.25 | -0.07 | 53.33 | -600.0 | -0.73 | -1012.5 | -37.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -183.33 | 34.78 | 0 | -100.0 | 100.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | -2700.00 | -2392.31 | 0 |
| 23Q4 (17) | -0.13 | -360.0 | -131.71 | 0.21 | 290.91 | 0.0 | -0.27 | 0.0 | 25.0 | -0.15 | -207.14 | -183.33 | 0.08 | 233.33 | -87.1 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 263.64 | 100.0 | 0.09 | 0.0 | 250.0 | 0.03 | 0.0 | -80.0 | 0 | 0 | 0 | -108.33 | -360.0 | -123.78 |
| 23Q3 (16) | 0.05 | -16.67 | -89.8 | -0.11 | -110.09 | -57.14 | -0.27 | 34.15 | 65.38 | 0.14 | 275.0 | 193.33 | -0.06 | -105.22 | -114.29 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | 0.0 | -57.14 | 0.09 | 1000.0 | -57.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 41.67 | -86.11 | -79.59 |
| 23Q2 (15) | 0.06 | -90.16 | -33.33 | 1.09 | 195.61 | 1190.0 | -0.41 | -356.25 | -10.81 | -0.08 | -700.0 | -260.0 | 1.15 | 316.98 | 11600.0 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.35 | 0 | -48.83 | -0.11 | 52.17 | -191.67 | -0.01 | 93.75 | -103.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 0 | 1000.0 |
| 23Q1 (14) | 0.61 | 48.78 | 164.21 | -1.14 | -642.86 | -1525.0 | 0.16 | 144.44 | -48.39 | -0.01 | -105.56 | 94.74 | -0.53 | -185.48 | 39.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.23 | -355.56 | -235.29 | -0.16 | -166.67 | -145.71 | 0.03 | -80.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.41 | -16.33 | -67.2 | 0.21 | 400.0 | 133.33 | -0.36 | 53.85 | -100.0 | 0.18 | 220.0 | -21.74 | 0.62 | 47.62 | -53.73 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.09 | 228.57 | -60.87 | -0.06 | -128.57 | -118.75 | 0.15 | 400.0 | 400.0 | 0 | 0 | 0 | 455.56 | 123.13 | 27.56 |
| 22Q3 (12) | 0.49 | 444.44 | 134.51 | -0.07 | 30.0 | 91.95 | -0.78 | -110.81 | -163.93 | -0.15 | -400.0 | -200.0 | 0.42 | 4300.0 | 118.34 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.07 | -158.33 | -112.73 | 0.21 | -30.0 | -67.69 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 204.17 | 648.61 | 196.33 |
| 22Q2 (11) | 0.09 | 109.47 | -78.57 | -0.1 | -225.0 | -1100.0 | -0.37 | -219.35 | -169.81 | 0.05 | 126.32 | 120.83 | -0.01 | 98.85 | -102.33 | 0.03 | 0 | 0 | 0 | 0 | 100.0 | 0.69 | 0 | 0 | 0.12 | -29.41 | -70.73 | 0.3 | -14.29 | -30.23 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 27.27 | 110.91 | -70.78 |
| 22Q1 (10) | -0.95 | -176.0 | -33.8 | 0.08 | -11.11 | 233.33 | 0.31 | 272.22 | 487.5 | -0.19 | -182.61 | -111.11 | -0.87 | -164.93 | -12.99 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.17 | -26.09 | 6.25 | 0.35 | 9.38 | 75.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -250.00 | -170.0 | 22.54 |
| 21Q4 (9) | 1.25 | 188.03 | 119.3 | 0.09 | 110.34 | 125.0 | -0.18 | -114.75 | -500.0 | 0.23 | 53.33 | 0 | 1.34 | 158.52 | 119.67 | 0.02 | -95.92 | 0 | 0 | -100.0 | 0 | 0.37 | -95.17 | 0 | 0.23 | -58.18 | 43.75 | 0.32 | -50.77 | 433.33 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 357.14 | 268.51 | -49.87 |
| 21Q3 (8) | -1.42 | -438.1 | -378.43 | -0.87 | -8800.0 | 5.43 | 1.22 | 130.19 | 1842.86 | 0.15 | 162.5 | 200.0 | -2.29 | -632.56 | -458.54 | 0.49 | 0 | 0 | 0.1 | 200.0 | 0 | 7.60 | 0 | 0 | 0.55 | 34.15 | 189.47 | 0.65 | 51.16 | 124.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -211.94 | -327.08 | -228.83 |
| 21Q2 (7) | 0.42 | 159.15 | 90.91 | 0.01 | 116.67 | -50.0 | 0.53 | 762.5 | 65.62 | -0.24 | -166.67 | -300.0 | 0.43 | 155.84 | 79.17 | 0 | 0 | 0 | -0.1 | 0 | 0 | -0.00 | 0 | 0 | 0.41 | 156.25 | 86.36 | 0.43 | 115.0 | 168.75 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 93.33 | 128.92 | -23.64 |
| 21Q1 (6) | -0.71 | -224.56 | -36.54 | -0.06 | -250.0 | -154.55 | -0.08 | -166.67 | 20.0 | -0.09 | 0 | -400.0 | -0.77 | -226.23 | -87.8 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 0.0 | 233.33 | 0.2 | 233.33 | 600.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -322.73 | -145.3 | 0 |
| 20Q4 (5) | 0.57 | 11.76 | 18.75 | 0.04 | 104.35 | -80.0 | -0.03 | 57.14 | 87.5 | 0 | -100.0 | -100.0 | 0.61 | 248.78 | -10.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.16 | -15.79 | 700.0 | 0.06 | -79.31 | 200.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 712.50 | 333.09 | -10.94 |
| 20Q3 (4) | 0.51 | 131.82 | 0.0 | -0.92 | -4700.0 | 0.0 | -0.07 | -121.88 | 0.0 | 0.05 | 183.33 | 0.0 | -0.41 | -270.83 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.19 | -13.64 | 0.0 | 0.29 | 81.25 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 164.52 | 34.6 | 0.0 |
| 20Q2 (3) | 0.22 | 142.31 | 0.0 | 0.02 | -81.82 | 0.0 | 0.32 | 420.0 | 0.0 | -0.06 | -300.0 | 0.0 | 0.24 | 158.54 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.22 | 283.33 | 0.0 | 0.16 | 500.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 122.22 | 0 | 0.0 |
| 20Q1 (2) | -0.52 | -208.33 | 0.0 | 0.11 | -45.0 | 0.0 | -0.1 | 58.33 | 0.0 | 0.03 | -82.35 | 0.0 | -0.41 | -160.29 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.12 | -700.0 | 0.0 | -0.04 | -300.0 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.25 | 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 | 800.00 | 0.0 | 0.0 |
