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) | 0.63 | -48.36 | 0.11 | 0 | -0.74 | 0 | 0.02 | 100.0 | 0.74 | -28.16 | 0.28 | 86.67 | 0 | 0 | 2.50 | 98.99 | 0.58 | 544.44 | 0.56 | 133.33 | 0.18 | 38.46 | 0 | 0 | 85.14 | -74.18 |
| 2022 (9) | 1.22 | 0 | -0.19 | 0 | -0.85 | 0 | 0.01 | 0 | 1.03 | 0 | 0.15 | 400.0 | 0 | 0 | 1.26 | 523.01 | 0.09 | -78.05 | 0.24 | -29.41 | 0.13 | 0.0 | 0 | 0 | 329.73 | 0 |
| 2021 (8) | -1.05 | 0 | 0.27 | 0 | -0.96 | 0 | -0.04 | 0 | -0.78 | 0 | 0.03 | -78.57 | 0 | 0 | 0.20 | -75.28 | 0.41 | -66.67 | 0.34 | -68.81 | 0.13 | -27.78 | 0 | 0 | -223.40 | 0 |
| 2020 (7) | 1.53 | 115.49 | -0.34 | 0 | -0.02 | 0 | 0.07 | 40.0 | 1.19 | 19.0 | 0.14 | 0.0 | 0 | 0 | 0.81 | -25.26 | 1.23 | 241.67 | 1.09 | 289.29 | 0.18 | 28.57 | 0 | 0 | 120.47 | -28.73 |
| 2019 (6) | 0.71 | 0 | 0.29 | 0 | -0.57 | 0 | 0.05 | 0 | 1.0 | 0 | 0.14 | 27.27 | 0 | 0 | 1.09 | 4.57 | 0.36 | 1700.0 | 0.28 | 600.0 | 0.14 | 250.0 | 0 | 0 | 169.05 | 0 |
| 2018 (5) | -0.71 | 0 | -0.52 | 0 | 0.34 | 1033.33 | -0.05 | 0 | -1.23 | 0 | 0.11 | 57.14 | 0.35 | 1066.67 | 1.04 | 13.95 | 0.02 | 0 | 0.04 | 0 | 0.04 | 300.0 | 0 | 0 | -887.50 | 0 |
| 2017 (4) | 1.24 | 133.96 | 0.23 | -86.31 | 0.03 | 0 | -0.01 | 0 | 1.47 | -33.48 | 0.07 | 600.0 | 0.03 | 0 | 0.92 | 884.58 | -0.04 | 0 | -0.28 | 0 | 0.01 | -80.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.53 | 0 | 1.68 | 0 | -1.57 | 0 | 0.19 | 0 | 2.21 | 0 | 0.01 | -92.86 | -0.34 | 0 | 0.09 | -91.62 | -0.21 | 0 | -0.58 | 0 | 0.05 | -54.55 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.23 | 0 | -0.07 | 0 | 0.37 | 0 | -0.01 | 0 | -0.3 | 0 | 0.14 | 7.69 | -0.04 | 0 | 1.11 | 28.07 | -1.41 | 0 | -1.13 | 0 | 0.11 | 57.14 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.99 | 0 | -0.13 | 0 | -0.16 | 0 | 0.02 | 0 | -1.12 | 0 | 0.13 | -92.82 | 0 | 0 | 0.87 | -93.36 | 0.19 | -13.64 | 0.4 | 0.0 | 0.07 | 0.0 | 0.01 | 0.0 | -206.25 | 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) | -0.31 | 39.22 | -6.9 | 0 | 100.0 | 100.0 | -0.02 | 91.67 | 0.0 | -0.01 | 75.0 | -150.0 | -0.31 | 52.31 | 8.82 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.29 | -107.14 | -238.1 | -0.3 | -114.29 | -215.38 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | -0.51 | -37.84 | -264.52 | -0.14 | -250.0 | -1300.0 | -0.24 | -131.17 | 0.0 | -0.04 | -500.0 | 0 | -0.65 | -58.54 | -316.67 | 0.15 | 200.0 | 1400.0 | 0 | 0 | 0 | 4.84 | 132.26 | 1395.16 | -0.14 | -16.67 | -170.0 | -0.14 | -100.0 | -158.33 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | -0.37 | -219.35 | -227.59 | -0.04 | -125.0 | 0 | 0.77 | 308.11 | 800.0 | 0.01 | 200.0 | 0.0 | -0.41 | -187.23 | -241.38 | 0.05 | -75.0 | 400.0 | 0 | 0 | 0 | 2.08 | -73.33 | 420.83 | -0.12 | -50.0 | -148.0 | -0.07 | 63.16 | -128.0 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 0.31 | 206.9 | 933.33 | 0.16 | 420.0 | 633.33 | -0.37 | -1750.0 | -68.18 | -0.01 | -150.0 | 0.0 | 0.47 | 238.24 | 0 | 0.2 | 233.33 | 1900.0 | 0 | 0 | 0 | 7.81 | 298.44 | 2454.69 | -0.08 | -138.1 | -122.86 | -0.19 | -173.08 | -163.33 | 0.05 | -16.67 | 25.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.29 | -193.55 | -133.72 | -0.05 | -400.0 | 50.0 | -0.02 | 91.67 | 90.48 | 0.02 | 0 | 100.0 | -0.34 | -213.33 | -144.74 | 0.06 | 500.0 | -40.0 | 0 | 0 | 0 | 1.96 | 505.88 | -59.61 | 0.21 | 5.0 | 333.33 | 0.26 | 8.33 | 766.67 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | -90.62 | -184.78 | -106.32 |
| 23Q2 (15) | 0.31 | 6.9 | 3.33 | -0.01 | 0 | 0.0 | -0.24 | -118.18 | 0.0 | 0 | -100.0 | -100.0 | 0.3 | 3.45 | 3.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.32 | -19.09 | 6.8 | 0.2 | -20.0 | 766.67 | 0.24 | -4.0 | 0 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 106.90 | 6.9 | -89.31 |
| 23Q1 (14) | 0.29 | 866.67 | 866.67 | 0 | 100.0 | 100.0 | -0.11 | 50.0 | 38.89 | 0.01 | 200.0 | 133.33 | 0.29 | 0 | 1550.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.40 | 30.8 | -55.6 | 0.25 | -28.57 | 292.31 | 0.25 | -16.67 | 377.78 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 100.00 | 1033.33 | 0 |
| 22Q4 (13) | 0.03 | -96.51 | 0.0 | -0.03 | 70.0 | 0 | -0.22 | -4.76 | -15.79 | -0.01 | -200.0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | -90.0 | 0 | 0 | 0 | 0 | 0.31 | -93.7 | 0 | 0.35 | 488.89 | 1850.0 | 0.3 | 900.0 | 600.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 8.82 | -99.38 | 0 |
| 22Q3 (12) | 0.86 | 186.67 | 291.11 | -0.1 | -900.0 | 0 | -0.21 | 12.5 | 60.38 | 0.01 | -75.0 | 133.33 | 0.76 | 162.07 | 268.89 | 0.1 | 900.0 | 0 | 0 | 0 | 0 | 4.85 | 1501.94 | 0 | -0.09 | -200.0 | 25.0 | 0.03 | 0 | 123.08 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1433.33 | 43.33 | 0 |
| 22Q2 (11) | 0.3 | 900.0 | 220.0 | -0.01 | 80.0 | -133.33 | -0.24 | -33.33 | -84.62 | 0.04 | 233.33 | 157.14 | 0.29 | 1550.0 | 231.82 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.30 | -66.36 | 7.58 | -0.03 | 76.92 | -123.08 | 0 | 100.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1000.00 | 0 | 420.0 |
| 22Q1 (10) | 0.03 | 0.0 | 108.11 | -0.05 | 0 | -120.83 | -0.18 | 5.26 | -63.64 | -0.03 | -200.0 | -142.86 | -0.02 | -166.67 | 84.62 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 0.90 | 0 | 118.92 | -0.13 | -550.0 | -130.95 | -0.09 | -50.0 | -118.75 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 0.03 | 106.67 | -97.48 | 0 | 0 | -100.0 | -0.19 | 64.15 | -200.0 | -0.01 | 66.67 | -133.33 | 0.03 | 106.67 | -97.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.02 | 83.33 | -104.65 | -0.06 | 53.85 | -115.79 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.45 | -80.0 | -186.54 | 0 | -100.0 | 100.0 | -0.53 | -307.69 | -1.92 | -0.03 | 57.14 | 0 | -0.45 | -104.55 | -800.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.12 | -192.31 | -137.5 | -0.13 | -360.0 | -143.33 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.25 | 32.43 | -1350.0 | 0.03 | -87.5 | 175.0 | -0.13 | -18.18 | -130.23 | -0.07 | -200.0 | -216.67 | -0.22 | -69.23 | -1000.0 | 0.01 | -50.0 | -80.0 | 0 | 0 | 0 | 0.28 | -31.55 | -78.03 | 0.13 | -69.05 | -55.17 | 0.05 | -89.58 | -79.17 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | -312.50 | -339.19 | -4475.0 |
| 21Q1 (6) | -0.37 | -131.09 | -94.74 | 0.24 | 14.29 | 380.0 | -0.11 | -157.89 | 8.33 | 0.07 | 133.33 | 800.0 | -0.13 | -109.29 | 7.14 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 0.41 | -43.0 | 0 | 0.42 | -2.33 | 110.0 | 0.48 | 26.32 | 182.35 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | -71.15 | -125.71 | 21.36 |
| 20Q4 (5) | 1.19 | 128.85 | 2875.0 | 0.21 | 136.84 | 450.0 | 0.19 | 136.54 | 173.08 | 0.03 | 0 | 200.0 | 1.4 | 2900.0 | 7100.0 | 0.04 | -20.0 | 100.0 | 0 | 0 | 0 | 0.72 | -36.17 | 38.27 | 0.43 | 34.38 | 258.33 | 0.38 | 26.67 | 375.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 276.74 | 86.27 | 730.23 |
| 20Q3 (4) | 0.52 | 2500.0 | 0.0 | -0.57 | -1325.0 | 0.0 | -0.52 | -220.93 | 0.0 | 0 | -100.0 | 0.0 | -0.05 | -150.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.13 | -11.76 | 0.0 | 0.32 | 10.34 | 0.0 | 0.3 | 25.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 148.57 | 1980.0 | 0.0 |
| 20Q2 (3) | 0.02 | 110.53 | 0.0 | -0.04 | -180.0 | 0.0 | 0.43 | 458.33 | 0.0 | 0.06 | 700.0 | 0.0 | -0.02 | 85.71 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 1.28 | 0 | 0.0 | 0.29 | 45.0 | 0.0 | 0.24 | 41.18 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.14 | 107.89 | 0.0 |
| 20Q1 (2) | -0.19 | -575.0 | 0.0 | 0.05 | 183.33 | 0.0 | -0.12 | 53.85 | 0.0 | -0.01 | -200.0 | 0.0 | -0.14 | -600.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.2 | 66.67 | 0.0 | 0.17 | 112.5 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -90.48 | -371.43 | 0.0 |
| 19Q4 (1) | 0.04 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.33 | 0.0 | 0.0 |
