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) | 2.22 | -5.53 | -0.25 | 0 | -0.2 | 0 | -0.19 | 0 | 1.97 | 42.75 | 0.19 | 111.11 | 0 | 0 | 0.88 | 37.98 | 5.37 | 187.17 | 4.33 | 140.56 | 0.23 | -8.0 | 0.05 | 0.0 | 48.16 | -56.97 |
| 2022 (9) | 2.35 | 0 | -0.97 | 0 | 2.2 | 272.88 | 0.42 | 0 | 1.38 | 0 | 0.09 | 350.0 | 0 | 0 | 0.64 | 231.55 | 1.87 | 159.72 | 1.8 | 373.68 | 0.25 | 8.7 | 0.05 | 150.0 | 111.90 | 0 |
| 2021 (8) | -0.22 | 0 | -0.66 | 0 | 0.59 | 0 | -0.1 | 0 | -0.88 | 0 | 0.02 | -60.0 | -0.01 | 0 | 0.19 | -63.95 | 0.72 | 166.67 | 0.38 | 90.0 | 0.23 | -8.0 | 0.02 | 0.0 | -34.92 | 0 |
| 2020 (7) | 0.37 | 0 | 1.74 | 3380.0 | -1.42 | 0 | -0.04 | 0 | 2.11 | 0 | 0.05 | 66.67 | -0.01 | 0 | 0.53 | -72.9 | 0.27 | 0 | 0.2 | 0 | 0.25 | 177.78 | 0.02 | 0 | 78.72 | 0 |
| 2019 (6) | -0.1 | 0 | 0.05 | -44.44 | 0.33 | 17.86 | -0.02 | 0 | -0.05 | 0 | 0.03 | 50.0 | 0 | 0 | 1.96 | 41.18 | -0.36 | 0 | -0.37 | 0 | 0.09 | 80.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.26 | 0 | 0.09 | 0 | 0.28 | 16.67 | 0.1 | 0 | -0.17 | 0 | 0.02 | -60.0 | 0 | 0 | 1.39 | -46.11 | -0.59 | 0 | -0.46 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.25 | 0 | -0.1 | 0 | 0.24 | 33.33 | -0.06 | 0 | -0.35 | 0 | 0.05 | -16.67 | 0 | 0 | 2.58 | 0.09 | -0.33 | 0 | -0.37 | 0 | 0.05 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0 | 0 | -0.08 | 0 | 0.18 | 500.0 | 0.01 | 0.0 | -0.08 | 0 | 0.06 | 0.0 | -0.01 | 0 | 2.58 | 4.72 | -0.16 | 0 | -0.19 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.12 | 0 | -0.01 | 0 | 0.03 | -84.21 | 0.01 | 0 | -0.13 | 0 | 0.06 | 0.0 | 0 | 0 | 2.46 | 19.26 | -0.36 | 0 | -0.39 | 0 | 0.06 | -25.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.23 | 0 | 0.09 | 350.0 | 0.19 | 0 | -0.01 | 0 | -0.14 | 0 | 0.06 | 0.0 | 0 | 0 | 2.06 | 20.27 | -0.36 | 0 | -0.36 | 0 | 0.08 | -20.0 | 0 | 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) | 0.62 | -38.61 | -4.62 | -0.08 | -700.0 | -166.67 | -2.6 | -940.0 | -409.8 | 0.12 | 50.0 | -29.41 | 0.54 | -46.0 | -12.9 | 0.1 | 0 | 400.0 | 0 | 0 | 0 | 1.74 | 0 | 488.54 | 0.19 | -77.11 | -89.78 | 0.42 | -51.16 | -75.58 | 0.25 | 212.5 | 316.67 | 0.05 | 400.0 | 400.0 | 86.11 | -19.0 | 137.14 |
| 24Q2 (19) | 1.01 | -52.58 | 206.32 | -0.01 | 93.75 | 87.5 | -0.25 | 16.67 | 74.49 | 0.08 | 144.44 | 157.14 | 1.0 | -49.24 | 197.09 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.83 | 22.06 | -20.19 | 0.86 | 2.38 | -7.53 | 0.08 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 106.32 | -53.58 | 211.91 |
| 24Q1 (18) | 2.13 | 22.41 | 169.62 | -0.16 | -45.45 | -300.0 | -0.3 | 21.05 | -118.07 | -0.18 | -280.0 | 45.45 | 1.97 | 20.86 | 162.67 | 0.15 | 150.0 | 275.0 | 0 | 0 | 0 | 3.96 | 273.35 | 302.7 | 0.68 | -49.63 | -39.82 | 0.84 | 0.0 | -1.18 | 0.08 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | 229.03 | 19.78 | 166.72 |
| 23Q4 (17) | 1.74 | 167.69 | 51.3 | -0.11 | -266.67 | -450.0 | -0.38 | 25.49 | -337.5 | 0.1 | -41.18 | 900.0 | 1.63 | 162.9 | 44.25 | 0.06 | 200.0 | 200.0 | 0 | 0 | 0 | 1.06 | 259.36 | 66.96 | 1.35 | -27.42 | 141.07 | 0.84 | -51.16 | 154.55 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 191.21 | 426.56 | -31.83 |
| 23Q3 (16) | 0.65 | 168.42 | -29.35 | -0.03 | 62.5 | -200.0 | -0.51 | 47.96 | 59.52 | 0.17 | 221.43 | 54.55 | 0.62 | 160.19 | -31.87 | 0.02 | -66.67 | 100.0 | 0 | 0 | 0 | 0.29 | -74.58 | 15.34 | 1.86 | 78.85 | 210.0 | 1.72 | 84.95 | 145.71 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 36.31 | 138.22 | -69.21 |
| 23Q2 (15) | -0.95 | -220.25 | -691.67 | -0.08 | -100.0 | -60.0 | -0.98 | -159.04 | 0.0 | -0.14 | 57.58 | -140.0 | -1.03 | -237.33 | -505.88 | 0.06 | 50.0 | 100.0 | 0 | 0 | 0 | 1.16 | 18.09 | 41.59 | 1.04 | -7.96 | 372.73 | 0.93 | 9.41 | 257.69 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -95.00 | -210.63 | -161.25 |
| 23Q1 (14) | 0.79 | -31.3 | 92.68 | -0.04 | -100.0 | 95.56 | 1.66 | 937.5 | -61.12 | -0.33 | -3400.0 | -560.0 | 0.75 | -33.63 | 253.06 | 0.04 | 100.0 | 33.33 | 0 | 0 | 0 | 0.98 | 54.79 | 13.02 | 1.13 | 101.79 | 135.42 | 0.85 | 157.58 | 63.46 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 85.87 | -69.39 | 23.57 |
| 22Q4 (13) | 1.15 | 25.0 | 1742.86 | -0.02 | -100.0 | 99.03 | 0.16 | 112.7 | -94.05 | 0.01 | -90.91 | -87.5 | 1.13 | 24.18 | 152.8 | 0.02 | 100.0 | 0 | 0 | 0 | 100.0 | 0.63 | 148.25 | 0 | 0.56 | -6.67 | 166.67 | 0.33 | -52.86 | 94.12 | 0.06 | -14.29 | 0.0 | 0.02 | 100.0 | 100.0 | 280.49 | 137.8 | 1061.67 |
| 22Q3 (12) | 0.92 | 866.67 | 641.18 | -0.01 | 80.0 | 0.0 | -1.26 | -28.57 | -5.0 | 0.11 | -68.57 | -21.43 | 0.91 | 635.29 | 605.56 | 0.01 | -66.67 | 150.0 | 0 | 0 | 0 | 0.26 | -68.8 | 137.34 | 0.6 | 172.73 | 361.54 | 0.7 | 169.23 | 1066.67 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 117.95 | 424.36 | 190.2 |
| 22Q2 (11) | -0.12 | -129.27 | -108.82 | -0.05 | 94.44 | -66.67 | -0.98 | -122.95 | -753.33 | 0.35 | 800.0 | 537.5 | -0.17 | 65.31 | -112.78 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.82 | -5.74 | 103.28 | 0.22 | -54.17 | 15.79 | 0.26 | -50.0 | 271.43 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -36.36 | -152.33 | -103.48 |
| 22Q1 (10) | 0.41 | 685.71 | 130.6 | -0.9 | 56.52 | -162.5 | 4.27 | 58.74 | 510.58 | -0.05 | -162.5 | 79.17 | -0.49 | 77.1 | -590.0 | 0.03 | 0 | 0.0 | 0 | 100.0 | 0 | 0.87 | 0 | -31.01 | 0.48 | 128.57 | 152.63 | 0.52 | 205.88 | 642.86 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 69.49 | 338.26 | 106.74 |
| 21Q4 (9) | -0.07 | 58.82 | -275.0 | -2.07 | -20600.0 | -6800.0 | 2.69 | 324.17 | 1821.43 | 0.08 | -42.86 | 33.33 | -2.14 | -1088.89 | -21500.0 | 0 | 100.0 | -100.0 | -0.01 | 0 | 0.0 | -0.00 | 100.0 | -100.0 | 0.21 | 61.54 | 90.91 | 0.17 | 183.33 | 240.0 | 0.06 | 0.0 | -40.0 | 0.01 | 0.0 | 0.0 | -29.17 | 77.7 | -216.67 |
| 21Q3 (8) | -0.17 | -112.5 | -147.22 | -0.01 | 66.67 | -100.57 | -1.2 | -900.0 | 23.57 | 0.14 | 275.0 | 300.0 | -0.18 | -113.53 | -108.53 | -0.02 | -300.0 | -200.0 | 0 | 0 | 0 | -0.68 | -269.86 | -282.53 | 0.13 | -31.58 | 44.44 | 0.06 | -14.29 | -14.29 | 0.06 | 0.0 | -60.0 | 0.01 | 0 | 0.0 | -130.77 | -112.5 | -183.55 |
| 21Q2 (7) | 1.36 | 201.49 | 2166.67 | -0.03 | -102.08 | 0 | 0.15 | 114.42 | 0 | -0.08 | 66.67 | 0 | 1.33 | 1230.0 | 2116.67 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.40 | -68.01 | 0 | 0.19 | 0.0 | 375.0 | 0.07 | 0.0 | 75.0 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 1046.15 | 201.49 | 597.44 |
| 21Q1 (6) | -1.34 | -3450.0 | -1388.89 | 1.44 | 4900.0 | 7100.0 | -1.04 | -842.86 | 0 | -0.24 | -500.0 | -700.0 | 0.1 | 900.0 | 242.86 | 0.03 | 50.0 | 0 | 0 | 100.0 | 0 | 1.26 | 106.09 | 0 | 0.19 | 72.73 | 533.33 | 0.07 | 40.0 | 75.0 | 0.06 | -40.0 | 0 | 0 | -100.0 | 0 | -1030.77 | -4223.08 | -358.12 |
| 20Q4 (5) | 0.04 | -88.89 | 200.0 | -0.03 | -101.71 | 0 | 0.14 | 108.92 | 1500.0 | 0.06 | 185.71 | 200.0 | 0.01 | -99.53 | 125.0 | 0.02 | 0.0 | 0 | -0.01 | 0 | 0 | 0.61 | 63.0 | 0 | 0.11 | 22.22 | 210.0 | 0.05 | -28.57 | 133.33 | 0.1 | -33.33 | 400.0 | 0.01 | 0.0 | 0 | 25.00 | -84.03 | 0 |
| 20Q3 (4) | 0.36 | 500.0 | 0.0 | 1.75 | 0 | 0.0 | -1.57 | 0 | 0.0 | -0.07 | 0 | 0.0 | 2.11 | 3416.67 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.38 | 0 | 0.0 | 0.09 | 125.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.15 | 0 | 0.0 | 0.01 | 0 | 0.0 | 156.52 | 4.35 | 0.0 |
| 20Q2 (3) | 0.06 | 166.67 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.06 | 185.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | 33.33 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 150.00 | 166.67 | 0.0 |
| 20Q1 (2) | -0.09 | -125.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.03 | -250.0 | 0.0 | -0.07 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | 130.0 | 0.0 | 0.04 | 126.67 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -225.00 | 0 | 0.0 |
| 19Q4 (1) | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
