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) | 1.46 | 19.67 | -0.94 | 0 | -0.71 | 0 | -0.01 | 0 | 0.52 | -71.89 | 0.16 | -57.89 | 0 | 0 | 3.17 | -59.9 | 0.54 | -37.93 | 0.61 | -22.78 | 0.38 | 22.58 | 0.01 | 0.0 | 146.00 | 32.84 |
| 2022 (9) | 1.22 | 67.12 | 0.63 | 0 | -0.49 | 0 | -0.04 | 0 | 1.85 | 0 | 0.38 | 322.22 | 0 | 0 | 7.90 | 201.96 | 0.87 | 171.88 | 0.79 | 71.74 | 0.31 | 3.33 | 0.01 | 0.0 | 109.91 | 15.93 |
| 2021 (8) | 0.73 | -34.82 | -1.41 | 0 | -0.2 | 0 | -0.17 | 0 | -0.68 | 0 | 0.09 | -68.97 | 0 | 0 | 2.62 | -75.19 | 0.32 | 0 | 0.46 | 820.0 | 0.3 | 0.0 | 0.01 | 0.0 | 94.81 | -69.53 |
| 2020 (7) | 1.12 | 300.0 | -1.19 | 0 | -0.5 | 0 | 0.16 | 1500.0 | -0.07 | 0 | 0.29 | 16.0 | 0 | 0 | 10.55 | 7.56 | -0.2 | 0 | 0.05 | 66.67 | 0.3 | 20.0 | 0.01 | -50.0 | 311.11 | 233.33 |
| 2019 (6) | 0.28 | 21.74 | -5.65 | 0 | 5.69 | 0 | 0.01 | 0 | -5.37 | 0 | 0.25 | 66.67 | 0 | 0 | 9.80 | 116.99 | -0.06 | 0 | 0.03 | -92.31 | 0.25 | 257.14 | 0.02 | -33.33 | 93.33 | 98.84 |
| 2018 (5) | 0.23 | -20.69 | -0.31 | 0 | -0.03 | 0 | 0 | 0 | -0.08 | 0 | 0.15 | 114.29 | 0 | 0 | 4.52 | 87.82 | 0.36 | 16.13 | 0.39 | 69.57 | 0.07 | -22.22 | 0.03 | -25.0 | 46.94 | -41.73 |
| 2017 (4) | 0.29 | -12.12 | -0.09 | 0 | -0.02 | 0 | 0.03 | 0 | 0.2 | -41.18 | 0.07 | 600.0 | 0 | 0 | 2.41 | 585.57 | 0.31 | 34.78 | 0.23 | 21.05 | 0.09 | -10.0 | 0.04 | 100.0 | 80.56 | -24.33 |
| 2016 (3) | 0.33 | 0 | 0.01 | 0 | 0.01 | 0 | -0.01 | 0 | 0.34 | 0 | 0.01 | -94.44 | 0 | 0 | 0.35 | -94.46 | 0.23 | 21.05 | 0.19 | 18.75 | 0.1 | -16.67 | 0.02 | -33.33 | 106.45 | 0 |
| 2015 (2) | -0.02 | 0 | -0.22 | 0 | -0.01 | 0 | 0.02 | 0 | -0.24 | 0 | 0.18 | 38.46 | 0 | 0 | 6.34 | 56.99 | 0.19 | -40.62 | 0.16 | -40.74 | 0.12 | 50.0 | 0.03 | -25.0 | -6.45 | 0 |
| 2014 (1) | 0.08 | -70.37 | -0.23 | 0 | 1.65 | 0 | 0 | 0 | -0.15 | 0 | 0.13 | -7.14 | 0 | 0 | 4.04 | -25.31 | 0.32 | 14.29 | 0.27 | 22.73 | 0.08 | 33.33 | 0.04 | 33.33 | 20.51 | -76.45 |
| 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) | 0.74 | 1380.0 | 76.19 | -0.13 | -159.09 | -285.71 | -0.52 | -1633.33 | 14.75 | 0.11 | 210.0 | 1000.0 | 0.61 | 125.93 | 24.49 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.72 | -67.99 | -15.11 | 0.17 | 325.0 | 41.67 | 0.23 | 15.0 | 35.29 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 231.25 | 1241.25 | 48.66 |
| 24Q2 (19) | 0.05 | 129.41 | -80.0 | 0.22 | 124.44 | 633.33 | -0.03 | 0.0 | 0.0 | -0.1 | -100.0 | -433.33 | 0.27 | 125.23 | -3.57 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 2.25 | 104.49 | 176.4 | 0.04 | -50.0 | -76.47 | 0.2 | 17.65 | 5.26 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 17.24 | 126.37 | -80.69 |
| 24Q1 (18) | -0.17 | -121.52 | 0 | -0.9 | -491.3 | 29.13 | -0.03 | 0.0 | 0.0 | -0.05 | -400.0 | -25.0 | -1.07 | -204.9 | 15.75 | 0.01 | -66.67 | -90.0 | 0 | 0 | 0 | 1.10 | -49.82 | -85.93 | 0.08 | 60.0 | -60.0 | 0.17 | 112.5 | -5.56 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | -65.38 | -114.9 | 0 |
| 23Q4 (17) | 0.79 | 88.1 | 192.59 | 0.23 | 228.57 | -8.0 | -0.03 | 95.08 | 0.0 | -0.01 | -200.0 | 0 | 1.02 | 108.16 | 96.15 | 0.03 | 200.0 | -72.73 | 0 | 0 | 0 | 2.19 | 158.39 | -76.51 | 0.05 | -58.33 | -79.17 | 0.08 | -52.94 | -52.94 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 438.89 | 182.14 | 322.63 |
| 23Q3 (16) | 0.42 | 68.0 | -10.64 | 0.07 | 133.33 | -88.71 | -0.61 | -1933.33 | -52.5 | 0.01 | -66.67 | 200.0 | 0.49 | 75.0 | -55.05 | 0.01 | 0.0 | -91.67 | 0 | 0 | 0 | 0.85 | 4.24 | -89.9 | 0.12 | -29.41 | -53.85 | 0.17 | -10.53 | -32.0 | 0.1 | 11.11 | 42.86 | 0 | 0 | 0 | 155.56 | 74.22 | 5.91 |
| 23Q2 (15) | 0.25 | 0 | -51.92 | 0.03 | 102.36 | 117.65 | -0.03 | 0.0 | 0.0 | 0.03 | 175.0 | 400.0 | 0.28 | 122.05 | -20.0 | 0.01 | -90.0 | -75.0 | 0 | 0 | 0 | 0.81 | -89.59 | -77.44 | 0.17 | -15.0 | -22.73 | 0.19 | 5.56 | -13.64 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 89.29 | 0 | -50.21 |
| 23Q1 (14) | 0 | -100.0 | 100.0 | -1.27 | -608.0 | -1714.29 | -0.03 | 0.0 | 25.0 | -0.04 | 0 | -100.0 | -1.27 | -344.23 | -1054.55 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 7.81 | -16.19 | -22.59 | 0.2 | -16.67 | 42.86 | 0.18 | 5.88 | 20.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.27 | -42.55 | -37.21 | 0.25 | -59.68 | 136.23 | -0.03 | 92.5 | 66.67 | 0 | 100.0 | -100.0 | 0.52 | -52.29 | 300.0 | 0.11 | -8.33 | 175.0 | 0 | 0 | 0 | 9.32 | 11.09 | 84.11 | 0.24 | -7.69 | 1100.0 | 0.17 | -32.0 | -10.53 | 0.09 | 28.57 | 12.5 | 0 | 0 | 0 | 103.85 | -29.3 | -34.79 |
| 22Q3 (12) | 0.47 | -9.62 | 1466.67 | 0.62 | 464.71 | 358.33 | -0.4 | -1233.33 | -900.0 | -0.01 | 0.0 | 0.0 | 1.09 | 211.43 | 619.05 | 0.12 | 200.0 | 500.0 | 0 | 0 | 0 | 8.39 | 132.87 | 239.86 | 0.26 | 18.18 | 620.0 | 0.25 | 13.64 | 1350.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 146.88 | -18.09 | 193.75 |
| 22Q2 (11) | 0.52 | 1400.0 | 126.09 | -0.17 | -142.86 | -750.0 | -0.03 | 25.0 | 25.0 | -0.01 | 50.0 | 0 | 0.35 | 418.18 | 66.67 | 0.04 | -63.64 | 0 | 0 | 0 | 0 | 3.60 | -64.29 | 0 | 0.22 | 57.14 | -24.14 | 0.22 | 46.67 | 10.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | 179.31 | 1131.03 | 110.49 |
| 22Q1 (10) | -0.04 | -109.3 | -200.0 | -0.07 | 89.86 | 84.78 | -0.04 | 55.56 | 0.0 | -0.02 | -300.0 | 88.24 | -0.11 | 57.69 | 73.81 | 0.11 | 175.0 | 266.67 | 0 | 0 | 0 | 10.09 | 99.31 | 212.84 | 0.14 | 600.0 | 133.33 | 0.15 | -21.05 | 66.67 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -17.39 | -110.92 | -169.57 |
| 21Q4 (9) | 0.43 | 1333.33 | -2.27 | -0.69 | -187.5 | -1050.0 | -0.09 | -125.0 | -80.0 | 0.01 | 200.0 | -93.75 | -0.26 | -23.81 | -168.42 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0 | 5.06 | 105.06 | 30.38 | 0.02 | 140.0 | -90.91 | 0.19 | 1050.0 | -38.71 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 159.26 | 218.52 | 41.16 |
| 21Q3 (8) | 0.03 | -86.96 | -85.71 | -0.24 | -1100.0 | 20.0 | -0.04 | 0.0 | 20.0 | -0.01 | 0 | 0 | -0.21 | -200.0 | -133.33 | 0.02 | 0 | -85.71 | 0 | 0 | 0 | 2.47 | 0 | -89.24 | -0.05 | -117.24 | 61.54 | -0.02 | -110.0 | 60.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 50.00 | -41.3 | -92.86 |
| 21Q2 (7) | 0.23 | 475.0 | -20.69 | -0.02 | 95.65 | 98.45 | -0.04 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.21 | 150.0 | 121.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.29 | 383.33 | 270.59 | 0.2 | 122.22 | 300.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 85.19 | 240.74 | 0 |
| 21Q1 (6) | 0.04 | -90.91 | -78.95 | -0.46 | -666.67 | -200.0 | -0.04 | 20.0 | 89.19 | -0.17 | -206.25 | -750.0 | -0.42 | -210.53 | -164.62 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 3.23 | -16.94 | 96.77 | 0.06 | -72.73 | 150.0 | 0.09 | -70.97 | 181.82 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | 25.00 | -77.84 | 0 |
| 20Q4 (5) | 0.44 | 109.52 | 33.33 | -0.06 | 80.0 | -115.79 | -0.05 | 0.0 | 44.44 | 0.16 | 0 | 700.0 | 0.38 | 522.22 | -46.48 | 0.04 | -71.43 | -20.0 | 0 | 0 | 0 | 3.88 | -83.08 | -50.29 | 0.22 | 269.23 | 175.0 | 0.31 | 720.0 | 287.5 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 112.82 | -83.88 | -48.72 |
| 20Q3 (4) | 0.21 | -27.59 | 0.0 | -0.3 | 76.74 | 0.0 | -0.05 | -25.0 | 0.0 | 0 | 0 | 0.0 | -0.09 | 91.0 | 0.0 | 0.14 | 27.27 | 0.0 | 0 | 0 | 0.0 | 22.95 | 4.32 | 0.0 | -0.13 | 23.53 | 0.0 | -0.05 | 50.0 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 700.00 | 0 | 0.0 |
| 20Q2 (3) | 0.29 | 52.63 | 0.0 | -1.29 | -380.43 | 0.0 | -0.04 | 89.19 | 0.0 | 0 | 100.0 | 0.0 | -1.0 | -253.85 | 0.0 | 0.11 | 1000.0 | 0.0 | 0 | 0 | 0.0 | 22.00 | 1242.0 | 0.0 | -0.17 | -41.67 | 0.0 | -0.1 | 9.09 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.19 | -42.42 | 0.0 | 0.46 | 21.05 | 0.0 | -0.37 | -311.11 | 0.0 | -0.02 | -200.0 | 0.0 | 0.65 | -8.45 | 0.0 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0.0 | 1.64 | -79.02 | 0.0 | -0.12 | -250.0 | 0.0 | -0.11 | -237.5 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.81 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 220.00 | 0.0 | 0.0 |
