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) | 0.88 | 22.22 | -0.58 | 0 | -0.35 | 0 | 0 | 0 | 0.3 | -55.88 | 0.08 | 60.0 | 0 | 0 | 0.97 | 58.07 | 0.47 | 88.0 | 0.48 | 84.62 | 0.33 | -5.71 | 0.01 | 0 | 107.32 | -9.08 |
| 2022 (9) | 0.72 | 227.27 | -0.04 | 0 | -0.14 | 0 | 0 | 0 | 0.68 | 0 | 0.05 | -92.31 | 0 | 0 | 0.61 | -91.72 | 0.25 | 0 | 0.26 | 0 | 0.35 | 75.0 | 0 | 0 | 118.03 | 0 |
| 2021 (8) | 0.22 | -33.33 | -0.6 | 0 | -0.16 | 0 | 0 | 0 | -0.38 | 0 | 0.65 | 333.33 | 0 | 0 | 7.39 | 268.83 | -0.15 | 0 | -0.23 | 0 | 0.2 | -25.93 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.33 | -57.14 | -0.22 | 0 | -0.37 | 0 | -0.05 | 0 | 0.11 | -79.25 | 0.15 | -6.25 | 0 | 0 | 2.00 | 13.53 | 0.16 | 100.0 | 0.06 | 0.0 | 0.27 | 0.0 | 0 | 0 | 100.00 | -57.14 |
| 2019 (6) | 0.77 | 755.56 | -0.24 | 0 | 0.52 | 0 | 0 | 0 | 0.53 | 0 | 0.16 | 166.67 | 0 | 0 | 1.76 | 155.79 | 0.08 | -80.0 | 0.06 | -87.23 | 0.27 | 170.0 | 0 | 0 | 233.33 | 1377.78 |
| 2018 (5) | 0.09 | -84.48 | -0.09 | 0 | -0.43 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 0 | 0 | 0.69 | 12.18 | 0.4 | -43.66 | 0.47 | -22.95 | 0.1 | 0.0 | 0 | 0 | 15.79 | -80.67 |
| 2017 (4) | 0.58 | -19.44 | -0.06 | 0 | -0.52 | 0 | -0.03 | 0 | 0.52 | -22.39 | 0.06 | 20.0 | 0 | 0 | 0.61 | 21.35 | 0.71 | 10.94 | 0.61 | -4.69 | 0.1 | -9.09 | 0 | 0 | 81.69 | -13.77 |
| 2016 (3) | 0.72 | 9.09 | -0.05 | 0 | -0.65 | 0 | 0 | 0 | 0.67 | 21.82 | 0.05 | -37.5 | 0 | 0 | 0.51 | -41.36 | 0.64 | 190.91 | 0.64 | 72.97 | 0.11 | 0.0 | 0.01 | -50.0 | 94.74 | -28.23 |
| 2015 (2) | 0.66 | -5.71 | -0.11 | 0 | -0.49 | 0 | -0.01 | 0 | 0.55 | -5.17 | 0.08 | -38.46 | 0 | 0 | 0.86 | -36.87 | 0.22 | 83.33 | 0.37 | 131.25 | 0.11 | 22.22 | 0.02 | -60.0 | 132.00 | -43.43 |
| 2014 (1) | 0.7 | 0 | -0.12 | 0 | -0.12 | 0 | -0.04 | 0 | 0.58 | 262.5 | 0.13 | 160.0 | 0 | 0 | 1.37 | 168.76 | 0.12 | 0 | 0.16 | 77.78 | 0.09 | 12.5 | 0.05 | 0.0 | 233.33 | 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) | 0.41 | 783.33 | 485.71 | 0.03 | 250.0 | 250.0 | -0.42 | -950.0 | -82.61 | 0 | 0 | 0 | 0.44 | 650.0 | 780.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.49 | -44.9 | 13.11 | 0.1 | 0.0 | -37.5 | 0.03 | -76.92 | -80.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 372.73 | 1404.55 | 1124.68 |
| 24Q2 (19) | -0.06 | -185.71 | -112.5 | -0.02 | 0 | 33.33 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -0.08 | -214.29 | -117.78 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.88 | 0 | -0.88 | 0.1 | 150.0 | -44.44 | 0.13 | 30.0 | -50.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -28.57 | -173.47 | -120.24 |
| 24Q1 (18) | 0.07 | -78.12 | 600.0 | 0 | 100.0 | 100.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | 143.75 | 275.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | -60.0 | 100.0 | 0.1 | 25.0 | 1100.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 38.89 | -80.56 | 211.11 |
| 23Q4 (17) | 0.32 | 357.14 | -33.33 | -0.48 | -2300.0 | -4700.0 | -0.04 | 82.61 | 0.0 | 0 | 0 | 0 | -0.16 | -420.0 | -134.04 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.1 | -37.5 | 25.0 | 0.08 | -46.67 | 300.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 200.00 | 557.14 | -54.17 |
| 23Q3 (16) | 0.07 | -85.42 | -12.5 | -0.02 | 33.33 | 0.0 | -0.23 | -475.0 | -475.0 | 0 | 0 | -100.0 | 0.05 | -88.89 | -16.67 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.43 | -51.72 | -54.08 | 0.16 | -11.11 | 166.67 | 0.15 | -42.31 | 15.38 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 30.43 | -78.44 | -16.3 |
| 23Q2 (15) | 0.48 | 4700.0 | 433.33 | -0.03 | 40.0 | 0 | -0.04 | 0.0 | -33.33 | 0 | 0 | 100.0 | 0.45 | 1225.0 | 400.0 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 0.89 | -61.56 | 108.0 | 0.18 | 800.0 | 100.0 | 0.26 | 2700.0 | 100.0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 141.18 | 1029.41 | 245.1 |
| 23Q1 (14) | 0.01 | -97.92 | -85.71 | -0.05 | -400.0 | -400.0 | -0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -0.04 | -108.51 | -166.67 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 2.31 | 311.56 | 343.93 | 0.02 | -75.0 | 0.0 | -0.01 | -150.0 | 50.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 12.50 | -97.14 | -87.5 |
| 22Q4 (13) | 0.48 | 500.0 | 1100.0 | -0.01 | 50.0 | 95.45 | -0.04 | 0.0 | 78.95 | 0 | -100.0 | 0 | 0.47 | 683.33 | 361.11 | 0.01 | -50.0 | -95.45 | 0 | 0 | 0 | 0.56 | -39.89 | -93.92 | 0.08 | 33.33 | 900.0 | 0.02 | -84.62 | 133.33 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 436.36 | 1100.0 | 118.18 |
| 22Q3 (12) | 0.08 | -11.11 | -20.0 | -0.02 | 0 | 81.82 | -0.04 | -33.33 | -180.0 | 0.01 | 200.0 | 0 | 0.06 | -33.33 | 700.0 | 0.02 | 100.0 | -86.67 | 0 | 0 | 0 | 0.93 | 118.69 | -84.61 | 0.06 | -33.33 | 250.0 | 0.13 | 0.0 | 285.71 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | 36.36 | -11.11 | 0 |
| 22Q2 (11) | 0.09 | 28.57 | 400.0 | 0 | 100.0 | 100.0 | -0.03 | 25.0 | -200.0 | -0.01 | 0 | 0 | 0.09 | 50.0 | 150.0 | 0.01 | 0.0 | -93.33 | 0 | 0 | 0 | 0.43 | -17.95 | -93.05 | 0.09 | 350.0 | 550.0 | 0.13 | 750.0 | 533.33 | 0.09 | 0.0 | 200.0 | 0 | 0 | 0 | 40.91 | -59.09 | 0 |
| 22Q1 (10) | 0.07 | 75.0 | -36.36 | -0.01 | 95.45 | 91.67 | -0.04 | 78.95 | -300.0 | 0 | 0 | 0 | 0.06 | 133.33 | 700.0 | 0.01 | -95.45 | -91.67 | 0 | 0 | 0 | 0.52 | -94.37 | -93.49 | 0.02 | 300.0 | 125.0 | -0.02 | 66.67 | 71.43 | 0.09 | 12.5 | 200.0 | 0 | 0 | 0 | 100.00 | -50.0 | 0 |
| 21Q4 (9) | 0.04 | -60.0 | 128.57 | -0.22 | -100.0 | -633.33 | -0.19 | -480.0 | -533.33 | 0 | 0 | 0 | -0.18 | -1700.0 | -5.88 | 0.22 | 46.67 | 1000.0 | 0 | 0 | 0 | 9.24 | 52.21 | 676.47 | -0.01 | 75.0 | 0 | -0.06 | 14.29 | 25.0 | 0.08 | 33.33 | 166.67 | 0 | 0 | 0 | 200.00 | 0 | 0 |
| 21Q3 (8) | 0.1 | 433.33 | -37.5 | -0.11 | 26.67 | -266.67 | 0.05 | 600.0 | 122.73 | 0 | 0 | 0 | -0.01 | 94.44 | -107.69 | 0.15 | 0.0 | 400.0 | 0 | 0 | 0 | 6.07 | -1.21 | 323.08 | -0.04 | -100.0 | -166.67 | -0.07 | -133.33 | 0 | 0.06 | 100.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.03 | -127.27 | -111.11 | -0.15 | -25.0 | -25.0 | -0.01 | 0.0 | 83.33 | 0 | 0 | 100.0 | -0.18 | -1700.0 | -220.0 | 0.15 | 25.0 | 150.0 | 0 | 0 | 0 | 6.15 | -23.16 | 151.02 | -0.02 | 75.0 | -110.53 | -0.03 | 57.14 | -115.0 | 0.03 | 0.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 0.11 | 178.57 | 175.0 | -0.12 | -300.0 | -200.0 | -0.01 | 66.67 | 80.0 | 0 | 0 | 100.0 | -0.01 | 94.12 | 0 | 0.12 | 500.0 | 200.0 | 0 | 0 | 0 | 8.00 | 572.0 | 154.0 | -0.08 | 0 | 11.11 | -0.07 | 12.5 | 0.0 | 0.03 | 0.0 | -57.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.14 | -187.5 | -129.79 | -0.03 | 0.0 | 50.0 | -0.03 | 86.36 | 40.0 | 0 | 0 | 0 | -0.17 | -230.77 | -141.46 | 0.02 | -33.33 | -66.67 | 0 | 0 | 0 | 1.19 | -17.06 | -60.91 | 0 | -100.0 | -100.0 | -0.08 | 0 | -900.0 | 0.03 | -62.5 | -57.14 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.16 | -40.74 | 0.0 | -0.03 | 75.0 | 0.0 | -0.22 | -266.67 | 0.0 | 0 | 100.0 | 0.0 | 0.13 | -13.33 | 0.0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.44 | -41.39 | 0.0 | 0.06 | -68.42 | 0.0 | 0 | -100.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 200.00 | 114.81 | 0.0 |
| 20Q2 (3) | 0.27 | 575.0 | 0.0 | -0.12 | -200.0 | 0.0 | -0.06 | -20.0 | 0.0 | -0.01 | 75.0 | 0.0 | 0.15 | 0 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 2.45 | -22.24 | 0.0 | 0.19 | 311.11 | 0.0 | 0.2 | 385.71 | 0.0 | 0.09 | 28.57 | 0.0 | 0 | 0 | 0.0 | 93.10 | 0 | 0.0 |
| 20Q1 (2) | 0.04 | -91.49 | 0.0 | -0.04 | 33.33 | 0.0 | -0.05 | 0.0 | 0.0 | -0.04 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0.0 | 3.15 | 3.41 | 0.0 | -0.09 | -250.0 | 0.0 | -0.07 | -800.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 587.50 | 0.0 | 0.0 |
