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) | 1.55 | 0 | -0.26 | 0 | -1.01 | 0 | -0.01 | 0 | 1.29 | 0 | 0.21 | 162.5 | -0.08 | 0 | 2.40 | 114.2 | 0.53 | 1225.0 | 0.67 | -12.99 | 0.19 | 18.75 | 0.2 | 400.0 | 146.23 | 0 |
| 2022 (9) | -0.69 | 0 | -0.67 | 0 | -0.35 | 0 | -0.01 | 0 | -1.36 | 0 | 0.08 | -38.46 | 0 | 0 | 1.12 | -28.72 | 0.04 | -93.85 | 0.77 | 28.33 | 0.16 | 23.08 | 0.04 | 300.0 | -71.13 | 0 |
| 2021 (8) | 0.62 | 12.73 | 0.51 | 292.31 | 1.0 | 354.55 | 0 | 0 | 1.13 | 66.18 | 0.13 | 85.71 | 0 | 0 | 1.57 | 43.05 | 0.65 | 0 | 0.6 | 0 | 0.13 | 30.0 | 0.01 | 0 | 83.78 | 0 |
| 2020 (7) | 0.55 | 0 | 0.13 | 0 | 0.22 | -43.59 | 0.04 | 0 | 0.68 | 0 | 0.07 | 75.0 | 0 | 0 | 1.10 | 53.85 | -0.26 | 0 | -0.61 | 0 | 0.1 | -28.57 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -2.53 | 0 | -0.22 | 0 | 0.39 | -55.68 | -0.07 | 0 | -2.75 | 0 | 0.04 | -33.33 | 0 | 0 | 0.71 | -38.57 | -0.62 | 0 | -0.65 | 0 | 0.14 | 55.56 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 0.05 | 0 | -1.15 | 0 | 0.88 | -44.3 | -0.06 | 0 | -1.1 | 0 | 0.06 | -53.85 | 0 | 0 | 1.16 | -55.55 | -0.83 | 0 | -0.6 | 0 | 0.09 | 0.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2017 (4) | -1.72 | 0 | -1.04 | 0 | 1.58 | 0 | -0.08 | 0 | -2.76 | 0 | 0.13 | 225.0 | 0 | 0 | 2.62 | 237.42 | -0.95 | 0 | -1.1 | 0 | 0.09 | 0.0 | 0.02 | -50.0 | 0.00 | 0 |
| 2016 (3) | -0.38 | 0 | 2.15 | 0 | 0 | 0 | -0.01 | 0 | 1.77 | 0 | 0.04 | -63.64 | 0 | 0 | 0.78 | -66.67 | -0.98 | 0 | -1.01 | 0 | 0.09 | 0.0 | 0.04 | -33.33 | 0.00 | 0 |
| 2015 (2) | -0.51 | 0 | -0.44 | 0 | 0 | 0 | 0 | 0 | -0.95 | 0 | 0.11 | 120.0 | 0 | 0 | 2.33 | 228.37 | -1.47 | 0 | -1.27 | 0 | 0.09 | 28.57 | 0.06 | -33.33 | 0.00 | 0 |
| 2014 (1) | -0.75 | 0 | -1.42 | 0 | 0.12 | 0 | 0.18 | 260.0 | -2.17 | 0 | 0.05 | 25.0 | 0 | 0 | 0.71 | 35.09 | -1.19 | 0 | -0.88 | 0 | 0.07 | -22.22 | 0.09 | -10.0 | 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) | -0.28 | -168.29 | -141.79 | -0.28 | -126.67 | -180.0 | -0.62 | -133.7 | -26.53 | 0.07 | 40.0 | 250.0 | -0.56 | -138.36 | -198.25 | 0.24 | 0 | 0 | 0 | 0 | 0 | 13.71 | 0 | 0 | -0.01 | 0.0 | -110.0 | -0.07 | -153.85 | -120.0 | 0.06 | 0.0 | 50.0 | 0.09 | 12.5 | 200.0 | -350.00 | -330.49 | -319.4 |
| 24Q2 (19) | 0.41 | -67.97 | 78.26 | 1.05 | 3600.0 | 362.5 | 1.84 | 538.1 | 411.86 | 0.05 | 183.33 | 183.33 | 1.46 | 16.8 | 958.82 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.01 | 80.0 | -107.14 | 0.13 | -48.0 | -55.17 | 0.06 | 20.0 | 20.0 | 0.08 | 0.0 | 166.67 | 151.85 | -54.92 | 144.28 |
| 24Q1 (18) | 1.28 | 132.73 | 1180.0 | -0.03 | -109.09 | 66.67 | -0.42 | -2000.0 | -625.0 | -0.06 | 0 | -250.0 | 1.25 | 42.05 | 12400.0 | 0.03 | -82.35 | 200.0 | 0 | 0 | 100.0 | 1.68 | -80.78 | 236.87 | -0.05 | -145.45 | -129.41 | 0.25 | 266.67 | 47.06 | 0.05 | 0.0 | 25.0 | 0.08 | -38.46 | 166.67 | 336.84 | -81.63 | 708.42 |
| 23Q4 (17) | 0.55 | -17.91 | 358.33 | 0.33 | 430.0 | 156.9 | -0.02 | 95.92 | -104.88 | 0 | -100.0 | -100.0 | 0.88 | 54.39 | 291.3 | 0.17 | 0 | 1600.0 | 0 | 0 | 0 | 8.72 | 0 | 1390.77 | 0.11 | 10.0 | 37.5 | -0.15 | -142.86 | -650.0 | 0.05 | 25.0 | 25.0 | 0.13 | 333.33 | 333.33 | 1833.33 | 1049.25 | 663.89 |
| 23Q3 (16) | 0.67 | 191.3 | 286.11 | -0.1 | 75.0 | -150.0 | -0.49 | 16.95 | 14.04 | 0.02 | 133.33 | 300.0 | 0.57 | 435.29 | 242.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.1 | -28.57 | 211.11 | 0.35 | 20.69 | 25.0 | 0.04 | -20.0 | 0.0 | 0.03 | 0.0 | 0 | 159.52 | 156.63 | 241.8 |
| 23Q2 (15) | 0.23 | 130.0 | 165.71 | -0.4 | -344.44 | -400.0 | -0.59 | -837.5 | -1080.0 | -0.06 | -250.0 | -100.0 | -0.17 | -1800.0 | 60.47 | 0.03 | 200.0 | 0 | 0 | 100.0 | 0 | 1.20 | 141.2 | 0 | 0.14 | -17.65 | 1500.0 | 0.29 | 70.59 | 31.82 | 0.05 | 25.0 | 25.0 | 0.03 | 0.0 | 0 | 62.16 | 49.19 | 146.18 |
| 23Q1 (14) | 0.1 | -16.67 | 200.0 | -0.09 | 84.48 | -400.0 | 0.08 | -80.49 | 153.33 | 0.04 | 100.0 | 300.0 | 0.01 | 102.17 | 114.29 | 0.01 | 0.0 | 0.0 | -0.08 | 0 | 0 | 0.50 | -14.93 | 4.98 | 0.17 | 112.5 | 183.33 | 0.17 | 950.0 | -41.38 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 200.0 | 41.67 | -82.64 | 241.67 |
| 22Q4 (13) | 0.12 | 133.33 | -80.65 | -0.58 | -1350.0 | -196.67 | 0.41 | 171.93 | -70.5 | 0.02 | 300.0 | 140.0 | -0.46 | -15.0 | -137.7 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0 | 0.58 | -86.8 | 12.28 | 0.08 | 188.89 | -38.46 | -0.02 | -107.14 | -113.33 | 0.04 | 0.0 | 0.0 | 0.03 | 0 | 200.0 | 240.00 | 313.33 | -22.58 |
| 22Q3 (12) | -0.36 | -2.86 | -227.27 | -0.04 | 50.0 | 55.56 | -0.57 | -1040.0 | -670.0 | -0.01 | 66.67 | -116.67 | -0.4 | 6.98 | -100.0 | 0.07 | 0 | -30.0 | 0 | 0 | 0 | 4.43 | 0 | 3.67 | -0.09 | -800.0 | -132.14 | 0.28 | 27.27 | 12.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -112.50 | 16.43 | -186.36 |
| 22Q2 (11) | -0.35 | -250.0 | -259.09 | -0.08 | -366.67 | -233.33 | -0.05 | 66.67 | 78.26 | -0.03 | -400.0 | -160.0 | -0.43 | -514.29 | -253.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.01 | -116.67 | -104.76 | 0.22 | -24.14 | 214.29 | 0.04 | 0.0 | 33.33 | 0 | -100.0 | 0 | -134.62 | -357.69 | -161.19 |
| 22Q1 (10) | -0.1 | -116.13 | 9.09 | 0.03 | -95.0 | 160.0 | -0.15 | -110.79 | 44.44 | 0.01 | 120.0 | 116.67 | -0.07 | -105.74 | 56.25 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.47 | -9.0 | 0 | 0.06 | -53.85 | 50.0 | 0.29 | 93.33 | 123.08 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0 | -29.41 | -109.49 | 57.22 |
| 21Q4 (9) | 0.62 | 663.64 | 3200.0 | 0.6 | 766.67 | 1400.0 | 1.39 | 1290.0 | 479.17 | -0.05 | -183.33 | -155.56 | 1.22 | 710.0 | 6000.0 | 0.01 | -90.0 | -85.71 | 0 | 0 | 0 | 0.52 | -87.81 | -88.02 | 0.13 | -53.57 | 285.71 | 0.15 | -40.0 | 150.0 | 0.04 | 33.33 | 33.33 | 0.01 | 0 | 0 | 310.00 | 889.09 | 0 |
| 21Q3 (8) | -0.11 | -150.0 | -191.67 | -0.09 | -250.0 | -325.0 | 0.1 | 143.48 | 233.33 | 0.06 | 20.0 | 140.0 | -0.2 | -171.43 | -225.0 | 0.1 | 900.0 | 0 | 0 | 0 | 0 | 4.27 | 814.53 | 0 | 0.28 | 33.33 | 1300.0 | 0.25 | 257.14 | 516.67 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -39.29 | -117.86 | 0 |
| 21Q2 (7) | 0.22 | 300.0 | 633.33 | 0.06 | 220.0 | -14.29 | -0.23 | 14.81 | -228.57 | 0.05 | 183.33 | -37.5 | 0.28 | 275.0 | 180.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.47 | 0 | 0 | 0.21 | 425.0 | 450.0 | 0.07 | -46.15 | 141.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 220.00 | 420.0 | 0 |
| 21Q1 (6) | -0.11 | -450.0 | -126.19 | -0.05 | -225.0 | -150.0 | -0.27 | -212.5 | -1450.0 | -0.06 | -166.67 | -300.0 | -0.16 | -900.0 | -140.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.04 | 157.14 | 126.67 | 0.13 | 143.33 | 230.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -68.75 | 0 | 0 |
| 20Q4 (5) | -0.02 | -116.67 | 96.67 | 0.04 | 0.0 | 166.67 | 0.24 | 700.0 | -22.58 | 0.09 | 160.0 | 350.0 | 0.02 | -87.5 | 103.03 | 0.07 | 0 | 133.33 | 0 | 0 | 0 | 4.35 | 0 | 108.7 | -0.07 | -450.0 | 58.82 | -0.3 | -400.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.12 | 300.0 | 0.0 | 0.04 | -42.86 | 0.0 | 0.03 | 142.86 | 0.0 | -0.15 | -287.5 | 0.0 | 0.16 | 60.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 133.33 | 0.0 | -0.06 | 64.71 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.03 | -92.86 | 0.0 | 0.07 | 450.0 | 0.0 | -0.07 | -450.0 | 0.0 | 0.08 | 166.67 | 0.0 | 0.1 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.06 | 60.0 | 0.0 | -0.17 | -70.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.42 | 170.0 | 0.0 | -0.02 | 66.67 | 0.0 | 0.02 | -93.55 | 0.0 | 0.03 | 50.0 | 0.0 | 0.4 | 160.61 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.15 | 11.76 | 0.0 | -0.1 | 66.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.6 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.66 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
