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) | 0.51 | -35.44 | 0.55 | 0 | -0.56 | 0 | -0.05 | 0 | 1.06 | 715.38 | 0.01 | -93.75 | 0 | 0 | 0.40 | -93.2 | 0.48 | -21.31 | 0.42 | -22.22 | 0.09 | 12.5 | 0.01 | 0.0 | 98.08 | -21.79 |
| 2022 (9) | 0.79 | 132.35 | -0.66 | 0 | -0.43 | 0 | 0 | 0 | 0.13 | -90.97 | 0.16 | 1500.0 | 0 | 0 | 5.84 | 1482.48 | 0.61 | 32.61 | 0.54 | 45.95 | 0.08 | 0.0 | 0.01 | 0 | 125.40 | 65.97 |
| 2021 (8) | 0.34 | -41.38 | 1.1 | 0 | -0.4 | 0 | 0 | 0 | 1.44 | 364.52 | 0.01 | -50.0 | 0 | 0 | 0.37 | -54.06 | 0.46 | 39.39 | 0.37 | 42.31 | 0.08 | 0.0 | 0 | 0 | 75.56 | -55.71 |
| 2020 (7) | 0.58 | 13.73 | -0.27 | 0 | -0.4 | 0 | 0 | 0 | 0.31 | 210.0 | 0.02 | -50.0 | 0 | 0 | 0.80 | -49.6 | 0.33 | 17.86 | 0.26 | 4.0 | 0.08 | 14.29 | 0 | 0 | 170.59 | 7.04 |
| 2019 (6) | 0.51 | 218.75 | -0.41 | 0 | -0.39 | 0 | 0 | 0 | 0.1 | 0 | 0.04 | 300.0 | 0 | 0 | 1.59 | 351.0 | 0.28 | 7.69 | 0.25 | 8.7 | 0.07 | 600.0 | 0 | 0 | 159.38 | 139.06 |
| 2018 (5) | 0.16 | -58.97 | -0.92 | 0 | 0.21 | 0 | -0.01 | 0 | -0.76 | 0 | 0.01 | 0.0 | 0 | 0 | 0.35 | 25.8 | 0.26 | -29.73 | 0.23 | -14.81 | 0.01 | 0.0 | 0 | 0 | 66.67 | -52.14 |
| 2017 (4) | 0.39 | 39.29 | -0.11 | 0 | -0.3 | 0 | 0.01 | 0 | 0.28 | -77.95 | 0.01 | 0.0 | 0 | 0 | 0.28 | 9.27 | 0.37 | 2.78 | 0.27 | -15.62 | 0.01 | -50.0 | 0 | 0 | 139.29 | 69.13 |
| 2016 (3) | 0.28 | -61.11 | 0.99 | 0 | -0.3 | 0 | -0.01 | 0 | 1.27 | 284.85 | 0.01 | -50.0 | 0 | 0 | 0.26 | -51.93 | 0.36 | -10.0 | 0.32 | -11.11 | 0.02 | -50.0 | 0 | 0 | 82.35 | -54.25 |
| 2015 (2) | 0.72 | 46.94 | -0.39 | 0 | 0 | 0 | 0.01 | -75.0 | 0.33 | 57.14 | 0.02 | -33.33 | 0 | 0 | 0.53 | -26.2 | 0.4 | -23.08 | 0.36 | -34.55 | 0.04 | -20.0 | 0 | 0 | 180.00 | 124.08 |
| 2014 (1) | 0.49 | -5.77 | -0.28 | 0 | 0 | 0 | 0.04 | 0 | 0.21 | -54.35 | 0.03 | -40.0 | 0 | 0 | 0.72 | -45.94 | 0.52 | 44.44 | 0.55 | 57.14 | 0.05 | -28.57 | 0.01 | 0.0 | 80.33 | -33.58 |
| 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) | 0.11 | -31.25 | -26.67 | 0.5 | 1566.67 | 198.04 | -0.42 | -4100.0 | 19.23 | 0 | 0 | 100.0 | 0.61 | 221.05 | 269.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.18 | 20.0 | 38.46 | 0.14 | 0.0 | 7.69 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 68.75 | -31.25 | -31.25 |
| 24Q2 (19) | 0.16 | 60.0 | -20.0 | 0.03 | 0 | 112.5 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.19 | 90.0 | 575.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 36.36 | -6.25 | 0.14 | 27.27 | -6.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 30.0 | -15.0 |
| 24Q1 (18) | 0.1 | -44.44 | 600.0 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | -91.45 | -64.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | -15.38 | 83.33 | 0.11 | 10.0 | 120.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 76.92 | -48.72 | 369.23 |
| 23Q4 (17) | 0.18 | 20.0 | -45.45 | 0.99 | 294.12 | 382.86 | -0.01 | 98.08 | 0.0 | 0 | 100.0 | -100.0 | 1.17 | 425.0 | 5950.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.13 | 0.0 | -31.58 | 0.1 | -23.08 | -33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 150.00 | 50.0 | -22.73 |
| 23Q3 (16) | 0.15 | -25.0 | 150.0 | -0.51 | -112.5 | -331.82 | -0.52 | -5100.0 | -33.33 | -0.01 | 0 | 0 | -0.36 | -800.0 | -228.57 | 0.01 | 0 | -85.71 | 0 | 0 | 0 | 1.54 | 0 | -85.27 | 0.13 | -18.75 | -7.14 | 0.13 | -13.33 | -7.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | -15.0 | 166.67 |
| 23Q2 (15) | 0.2 | 1100.0 | -31.03 | -0.24 | -180.0 | 52.94 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.04 | -114.29 | 81.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 166.67 | 0.0 | 0.15 | 200.0 | 7.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 117.65 | 511.76 | -35.09 |
| 23Q1 (14) | -0.02 | -106.06 | -118.18 | 0.3 | 185.71 | 1100.0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.28 | 1500.0 | 250.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.06 | -68.42 | -50.0 | 0.05 | -66.67 | -54.55 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -28.57 | -114.72 | -133.77 |
| 22Q4 (13) | 0.33 | 450.0 | 57.14 | -0.35 | -259.09 | 0 | -0.01 | 97.44 | 0.0 | 0.01 | 0 | 0 | -0.02 | -107.14 | -109.52 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 10.00 | -4.29 | 0 | 0.19 | 35.71 | 58.33 | 0.15 | 7.14 | 66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 194.12 | 417.65 | 1.68 |
| 22Q3 (12) | 0.06 | -79.31 | -66.67 | 0.22 | 143.14 | -78.43 | -0.39 | -3800.0 | -11.43 | 0 | 0 | 100.0 | 0.28 | 227.27 | -76.67 | 0.07 | 0 | 0 | 0 | 0 | 0 | 10.45 | 0 | 0 | 0.14 | -12.5 | 7.69 | 0.14 | 0.0 | 40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 37.50 | -79.31 | -75.0 |
| 22Q2 (11) | 0.29 | 163.64 | 462.5 | -0.51 | -1600.0 | -666.67 | -0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.22 | -375.0 | -2300.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.16 | 33.33 | 23.08 | 0.14 | 27.27 | 40.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 181.25 | 114.2 | 371.88 |
| 22Q1 (10) | 0.11 | -47.62 | 175.0 | -0.03 | 0 | -200.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.08 | -61.9 | 166.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.49 | 0 | 0 | 0.12 | 0.0 | 50.0 | 0.11 | 22.22 | 83.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 84.62 | -55.68 | 69.23 |
| 21Q4 (9) | 0.21 | 16.67 | 23.53 | 0 | -100.0 | 0 | -0.01 | 97.14 | 0.0 | 0 | 100.0 | 0 | 0.21 | -82.5 | 23.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | -7.69 | 33.33 | 0.09 | -10.0 | 28.57 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 190.91 | 27.27 | 1.07 |
| 21Q3 (8) | 0.18 | 325.0 | 200.0 | 1.02 | 1033.33 | 5200.0 | -0.35 | -3400.0 | 0.0 | -0.01 | -200.0 | 0.0 | 1.2 | 11900.0 | 2900.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.13 | 0.0 | 85.71 | 0.1 | 0.0 | 100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 150.00 | 325.0 | 75.0 |
| 21Q2 (7) | -0.08 | -300.0 | -161.54 | 0.09 | 1000.0 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | 0.01 | -66.67 | -92.31 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | 62.5 | 44.44 | 0.1 | 66.67 | 25.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -66.67 | -233.33 | -151.28 |
| 21Q1 (6) | 0.04 | -76.47 | -81.82 | -0.01 | 0 | 96.0 | -0.01 | 0.0 | 50.0 | -0.01 | 0 | 0 | 0.03 | -82.35 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | -11.11 | 0.0 | 0.06 | -14.29 | 20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -73.53 | -84.09 |
| 20Q4 (5) | 0.17 | 183.33 | -19.05 | 0 | 100.0 | -100.0 | -0.01 | 97.14 | 50.0 | 0 | 100.0 | -100.0 | 0.17 | 325.0 | -69.64 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | 28.57 | -18.18 | 0.07 | 40.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 188.89 | 120.37 | -19.05 |
| 20Q3 (4) | 0.06 | -53.85 | 0.0 | -0.02 | 0 | 0.0 | -0.35 | -3400.0 | 0.0 | -0.01 | 0 | 0.0 | 0.04 | -69.23 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.79 | 0 | 0.0 | 0.07 | -22.22 | 0.0 | 0.05 | -37.5 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 85.71 | -34.07 | 0.0 |
| 20Q2 (3) | 0.13 | -40.91 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.13 | 533.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.09 | 12.5 | 0.0 | 0.08 | 60.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 130.00 | -58.64 | 0.0 |
| 20Q1 (2) | 0.22 | 4.76 | 0.0 | -0.25 | -171.43 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | -105.36 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.08 | -27.27 | 0.0 | 0.05 | -28.57 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 314.29 | 34.69 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 233.33 | 0.0 | 0.0 |
