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) | 1.63 | 66.33 | -0.7 | 0 | -1.17 | 0 | -0.02 | 0 | 0.93 | 0 | 0.06 | -97.8 | 0.01 | 0 | 0.89 | -98.31 | 1.36 | 10.57 | 1.29 | 40.22 | 0.16 | 0.0 | 0.04 | 0.0 | 109.40 | 25.02 |
| 2022 (9) | 0.98 | 88.46 | -2.76 | 0 | 1.59 | 0 | 0 | 0 | -1.78 | 0 | 2.73 | 13550.0 | 0 | 0 | 52.40 | 12056.62 | 1.23 | 39.77 | 0.92 | 8.24 | 0.16 | 33.33 | 0.04 | -20.0 | 87.50 | 71.63 |
| 2021 (8) | 0.52 | -22.39 | -0.47 | 0 | -0.44 | 0 | 0 | 0 | 0.05 | -90.74 | 0.02 | 0.0 | 0 | 0 | 0.43 | -12.07 | 0.88 | -6.38 | 0.85 | 13.33 | 0.12 | -7.69 | 0.05 | 0.0 | 50.98 | -29.24 |
| 2020 (7) | 0.67 | 31.37 | -0.13 | 0 | 0.05 | 25.0 | 0 | 0 | 0.54 | 3.85 | 0.02 | 100.0 | 0 | 0 | 0.49 | 96.57 | 0.94 | 70.91 | 0.75 | 74.42 | 0.13 | 116.67 | 0.05 | -44.44 | 72.04 | -18.07 |
| 2019 (6) | 0.51 | 70.0 | 0.01 | 0 | 0.04 | -88.24 | 0 | 0 | 0.52 | 225.0 | 0.01 | 0.0 | 0 | 0 | 0.25 | -13.47 | 0.55 | 61.76 | 0.43 | 65.38 | 0.06 | 50.0 | 0.09 | 80.0 | 87.93 | 2.59 |
| 2018 (5) | 0.3 | 0 | -0.14 | 0 | 0.34 | 78.95 | 0.02 | 0 | 0.16 | 0 | 0.01 | -66.67 | 0 | 0 | 0.29 | -72.24 | 0.34 | 30.77 | 0.26 | 52.94 | 0.04 | -20.0 | 0.05 | 25.0 | 85.71 | 0 |
| 2017 (4) | -0.2 | 0 | -0.37 | 0 | 0.19 | -13.64 | -0.03 | 0 | -0.57 | 0 | 0.03 | 0 | 0 | 0 | 1.04 | 0 | 0.26 | -3.7 | 0.17 | -26.09 | 0.05 | 25.0 | 0.04 | 100.0 | -76.92 | 0 |
| 2016 (3) | 0.32 | -21.95 | -0.01 | 0 | 0.22 | 0 | 0 | 0 | 0.31 | -6.06 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.27 | 8.0 | 0.23 | 9.52 | 0.04 | 0.0 | 0.02 | 0.0 | 110.34 | -27.33 |
| 2015 (2) | 0.41 | 0 | -0.08 | 0 | -0.17 | 0 | 0 | 0 | 0.33 | 0 | 0.01 | -50.0 | 0 | 0 | 0.44 | -53.76 | 0.25 | 212.5 | 0.21 | 133.33 | 0.04 | 0.0 | 0.02 | -33.33 | 151.85 | 0 |
| 2014 (1) | -0.03 | 0 | -0.86 | 0 | 0.2 | -37.5 | 0 | 0 | -0.89 | 0 | 0.02 | 100.0 | 0.03 | 0 | 0.96 | 110.53 | 0.08 | 33.33 | 0.09 | 28.57 | 0.04 | 0.0 | 0.03 | 200.0 | -18.75 | 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) | 0.55 | 120.0 | 5.77 | -0.12 | 0 | 7.69 | -0.29 | 65.88 | -141.67 | 0.01 | 200.0 | 0 | 0.43 | 72.0 | 10.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | 21.74 | -33.33 | 0.2 | -13.04 | -35.48 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 220.00 | 146.4 | 52.31 |
| 24Q2 (19) | 0.25 | 178.12 | 2400.0 | 0 | -100.0 | 100.0 | -0.85 | -2733.33 | -6.25 | -0.01 | -200.0 | 0 | 0.25 | 0 | 1350.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.23 | 0.0 | -8.0 | 0.23 | -20.69 | -23.33 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 89.29 | 194.87 | 3025.0 |
| 24Q1 (18) | -0.32 | -130.77 | -633.33 | 0.32 | 162.75 | 1166.67 | -0.03 | 82.35 | 62.5 | 0.01 | 200.0 | 0 | 0 | -100.0 | -100.0 | 0.01 | 0 | -80.0 | 0 | 0 | 0 | 0.67 | 0 | -79.19 | 0.23 | -48.89 | -8.0 | 0.29 | -21.62 | -9.38 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -94.12 | -138.01 | -680.39 |
| 23Q4 (17) | 1.04 | 100.0 | 35.06 | -0.51 | -292.31 | -920.0 | -0.17 | -41.67 | 41.38 | -0.01 | 0 | 0 | 0.53 | 35.9 | -26.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.45 | 7.14 | 7.14 | 0.37 | 19.35 | 8.82 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 247.62 | 71.43 | 25.42 |
| 23Q3 (16) | 0.52 | 5100.0 | 1633.33 | -0.13 | -333.33 | 91.03 | -0.12 | 85.0 | -108.11 | 0 | 0 | 0 | 0.39 | 2050.0 | 127.46 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.42 | 68.0 | 55.56 | 0.31 | 3.33 | 34.78 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 144.44 | 4955.56 | 1248.15 |
| 23Q2 (15) | 0.01 | -83.33 | -95.24 | -0.03 | 0.0 | 97.56 | -0.8 | -900.0 | -290.48 | 0 | 0 | -100.0 | -0.02 | -166.67 | 98.04 | 0.01 | -80.0 | -99.1 | 0 | 0 | 0 | 0.62 | -80.75 | -99.28 | 0.25 | 0.0 | -26.47 | 0.3 | -6.25 | 87.5 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.86 | -82.38 | -97.14 |
| 23Q1 (14) | 0.06 | -92.21 | 300.0 | -0.03 | 40.0 | 0.0 | -0.08 | 72.41 | -700.0 | 0 | 0 | 100.0 | 0.03 | -95.83 | 150.0 | 0.05 | -44.44 | -50.0 | 0 | 0 | 0 | 3.23 | -48.03 | -62.58 | 0.25 | -40.48 | 25.0 | 0.32 | -5.88 | 68.42 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 16.22 | -91.79 | 224.32 |
| 22Q4 (13) | 0.77 | 2466.67 | 492.31 | -0.05 | 96.55 | 83.87 | -0.29 | -119.59 | -390.0 | 0 | 0 | -100.0 | 0.72 | 150.7 | 500.0 | 0.09 | -93.75 | 0 | 0 | 0 | 0 | 6.21 | -94.31 | 0 | 0.42 | 55.56 | 61.54 | 0.34 | 47.83 | 21.43 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 197.44 | 1742.74 | 386.0 |
| 22Q3 (12) | 0.03 | -85.71 | -93.75 | -1.45 | -17.89 | -4733.33 | 1.48 | 252.38 | 1333.33 | 0 | -100.0 | -100.0 | -1.42 | -39.22 | -415.56 | 1.44 | 29.73 | 0 | 0 | 0 | 0 | 109.09 | 25.8 | 0 | 0.27 | -20.59 | 8.0 | 0.23 | 43.75 | 15.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 10.71 | -89.29 | -94.64 |
| 22Q2 (11) | 0.21 | 800.0 | -27.59 | -1.23 | -4000.0 | -668.75 | 0.42 | 4300.0 | 205.0 | 0.01 | 200.0 | 150.0 | -1.02 | -1600.0 | -884.62 | 1.11 | 1010.0 | 11000.0 | 0 | 0 | 0 | 86.72 | 905.94 | 9439.06 | 0.34 | 70.0 | 30.77 | 0.16 | -15.79 | 0.0 | 0.04 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | 100.00 | 866.67 | -31.03 |
| 22Q1 (10) | -0.03 | -123.08 | 92.11 | -0.03 | 90.32 | -250.0 | -0.01 | -110.0 | 50.0 | -0.01 | -200.0 | 0 | -0.06 | 66.67 | 83.33 | 0.1 | 0 | 900.0 | 0 | 0 | 0 | 8.62 | 0 | 770.69 | 0.2 | -23.08 | 66.67 | 0.19 | -32.14 | -9.52 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -13.04 | -132.11 | 91.42 |
| 21Q4 (9) | 0.13 | -72.92 | 8.33 | -0.31 | -933.33 | -1450.0 | 0.1 | 183.33 | 350.0 | 0.01 | -50.0 | 200.0 | -0.18 | -140.0 | -280.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | 4.0 | -25.71 | 0.28 | 40.0 | 7.69 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 40.62 | -79.69 | 1.56 |
| 21Q3 (8) | 0.48 | 65.52 | 45.45 | -0.03 | 81.25 | -121.43 | -0.12 | 70.0 | -185.71 | 0.02 | 200.0 | 100.0 | 0.45 | 246.15 | -4.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.25 | -3.85 | 19.05 | 0.2 | 25.0 | 11.11 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 200.00 | 37.93 | 33.33 |
| 21Q2 (7) | 0.29 | 176.32 | 1350.0 | -0.16 | -900.0 | 5.88 | -0.4 | -1900.0 | -1100.0 | -0.02 | 0 | 0 | 0.13 | 136.11 | 186.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.91 | -8.18 | -10.91 | 0.26 | 116.67 | 30.0 | 0.16 | -23.81 | -5.88 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 145.00 | 195.39 | 1422.5 |
| 21Q1 (6) | -0.38 | -416.67 | -290.0 | 0.02 | 200.0 | 125.0 | -0.02 | 50.0 | 77.78 | 0 | 100.0 | 0 | -0.36 | -460.0 | -400.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.99 | 0 | 0 | 0.12 | -65.71 | -33.33 | 0.21 | -19.23 | 40.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -152.00 | -480.0 | -244.4 |
| 20Q4 (5) | 0.12 | -63.64 | -75.51 | -0.02 | -114.29 | 66.67 | -0.04 | -128.57 | -106.45 | -0.01 | -200.0 | -150.0 | 0.1 | -78.72 | -76.74 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.35 | 66.67 | 9.38 | 0.26 | 44.44 | 8.33 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | -66.67 | 40.00 | -73.33 | -76.33 |
| 20Q3 (4) | 0.33 | 1550.0 | 0.0 | 0.14 | 182.35 | 0.0 | 0.14 | 250.0 | 0.0 | 0.01 | 0 | 0.0 | 0.47 | 413.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.89 | -12.5 | 0.0 | 0.21 | 5.0 | 0.0 | 0.18 | 5.88 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | 1475.0 | 0.0 |
| 20Q2 (3) | 0.02 | -90.0 | 0.0 | -0.17 | -112.5 | 0.0 | 0.04 | 144.44 | 0.0 | 0 | 0 | 0.0 | -0.15 | -225.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.02 | 0 | 0.0 | 0.2 | 11.11 | 0.0 | 0.17 | 13.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 9.52 | -90.95 | 0.0 |
| 20Q1 (2) | 0.2 | -59.18 | 0.0 | -0.08 | -33.33 | 0.0 | -0.09 | -114.52 | 0.0 | 0 | -100.0 | 0.0 | 0.12 | -72.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.18 | -43.75 | 0.0 | 0.15 | -37.5 | 0.0 | 0.03 | 50.0 | 0.0 | 0.01 | -66.67 | 0.0 | 105.26 | -37.7 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 168.97 | 0.0 | 0.0 |
