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) | 0.26 | -21.21 | -0.2 | 0 | -0.11 | 0 | -0.01 | 0 | 0.06 | -79.31 | 0.29 | 26.09 | 0 | 0 | 4.34 | -1.85 | 0.62 | 1450.0 | 0.45 | 2150.0 | 0.28 | -6.67 | 0.02 | 100.0 | 34.67 | -65.33 |
| 2022 (9) | 0.33 | -58.75 | -0.04 | 0 | 0.69 | 0 | 0.04 | 0 | 0.29 | -32.56 | 0.23 | -8.0 | 0 | 0 | 4.42 | 1.02 | 0.04 | -83.33 | 0.02 | -88.24 | 0.3 | 3.45 | 0.01 | -50.0 | 100.00 | -40.0 |
| 2021 (8) | 0.8 | 0 | -0.37 | 0 | -0.31 | 0 | -0.02 | 0 | 0.43 | 0 | 0.25 | -28.57 | 0 | 0 | 4.38 | -34.7 | 0.24 | 0 | 0.17 | 0 | 0.29 | -6.45 | 0.02 | 100.0 | 166.67 | 0 |
| 2020 (7) | -0.22 | 0 | -0.46 | 0 | 0.9 | 0 | -0.02 | 0 | -0.68 | 0 | 0.35 | 105.88 | 0 | 0 | 6.70 | 80.64 | -0.04 | 0 | -0.05 | 0 | 0.31 | 0.0 | 0.01 | 0.0 | -81.48 | 0 |
| 2019 (6) | 0.11 | -78.43 | -0.26 | 0 | -0.05 | 0 | 0 | 0 | -0.15 | 0 | 0.17 | -29.17 | 0 | 0 | 3.71 | 16.92 | -0.14 | 0 | -0.12 | 0 | 0.31 | 3.33 | 0.01 | 0.0 | 55.00 | -8.33 |
| 2018 (5) | 0.51 | -56.03 | -0.28 | 0 | -0.49 | 0 | -0.25 | 0 | 0.23 | -75.53 | 0.24 | 50.0 | 0 | 0 | 3.17 | 55.56 | 0.65 | 10.17 | 0.54 | 28.57 | 0.3 | 3.45 | 0.01 | 0 | 60.00 | -63.28 |
| 2017 (4) | 1.16 | 50.65 | -0.22 | 0 | -0.61 | 0 | 0.15 | 50.0 | 0.94 | 51.61 | 0.16 | -23.81 | -0.01 | 0 | 2.04 | -28.09 | 0.59 | -3.28 | 0.42 | -8.7 | 0.29 | 11.54 | 0 | 0 | 163.38 | 54.89 |
| 2016 (3) | 0.77 | 71.11 | -0.15 | 0 | -0.44 | 0 | 0.1 | 0 | 0.62 | 51.22 | 0.21 | 90.91 | -0.01 | 0 | 2.84 | 74.4 | 0.61 | 0.0 | 0.46 | 58.62 | 0.26 | -3.7 | 0.01 | 0.0 | 105.48 | 33.61 |
| 2015 (2) | 0.45 | -23.73 | -0.04 | 0 | -0.59 | 0 | -0.12 | 0 | 0.41 | 64.0 | 0.11 | -65.62 | 0.05 | 0 | 1.63 | -66.44 | 0.61 | 56.41 | 0.29 | 0.0 | 0.27 | -10.0 | 0.01 | 0.0 | 78.95 | -19.71 |
| 2014 (1) | 0.59 | -26.25 | -0.34 | 0 | -0.46 | 0 | 0.09 | 0 | 0.25 | -35.9 | 0.32 | 166.67 | -0.14 | 0 | 4.85 | 171.92 | 0.39 | 34.48 | 0.29 | 0 | 0.3 | 15.38 | 0.01 | -96.0 | 98.33 | -53.29 |
| 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) | 0.02 | -94.74 | -87.5 | -0.11 | -450.0 | 15.38 | -0.26 | -1200.0 | -2500.0 | 0.03 | 0 | -40.0 | -0.09 | -125.0 | -400.0 | 0.05 | 150.0 | -50.0 | 0 | 0 | 0 | 3.27 | 154.9 | -37.91 | 0.02 | 100.0 | -91.3 | 0.02 | 0.0 | -88.89 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0 | 18.18 | -94.74 | -71.59 |
| 24Q2 (19) | 0.38 | 252.0 | 245.45 | -0.02 | 71.43 | -300.0 | -0.02 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | 0.36 | 212.5 | 200.0 | 0.02 | 0 | -84.62 | 0 | 0 | 0 | 1.28 | 0 | -83.93 | 0.01 | 0.0 | -90.91 | 0.02 | 100.0 | -71.43 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0 | 345.45 | 238.18 | 339.67 |
| 24Q1 (18) | -0.25 | -1150.0 | -2600.0 | -0.07 | -600.0 | 0.0 | -0.01 | 90.0 | 0 | -0.06 | -200.0 | -200.0 | -0.32 | -966.67 | -433.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.01 | -95.0 | -87.5 | 0.01 | -93.33 | -80.0 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0 | -250.00 | -2775.0 | -3100.0 |
| 23Q4 (17) | -0.02 | -112.5 | -104.65 | -0.01 | 92.31 | 66.67 | -0.1 | -900.0 | -110.99 | 0.06 | 20.0 | 700.0 | -0.03 | -200.0 | -107.5 | 0.03 | -70.0 | -25.0 | 0 | 0 | 0 | 1.67 | -68.33 | -51.67 | 0.2 | -13.04 | 766.67 | 0.15 | -16.67 | 600.0 | 0.07 | 0.0 | -12.5 | 0.01 | 0 | 0 | -8.70 | -113.59 | -101.01 |
| 23Q3 (16) | 0.16 | 45.45 | 194.12 | -0.13 | -1400.0 | 0 | -0.01 | 0.0 | 0 | 0.05 | 150.0 | 150.0 | 0.03 | -75.0 | 117.65 | 0.1 | -23.08 | 11.11 | 0 | 0 | 0 | 5.26 | -34.01 | -29.82 | 0.23 | 109.09 | 560.0 | 0.18 | 157.14 | 550.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 64.00 | -18.55 | 115.06 |
| 23Q2 (15) | 0.11 | 1000.0 | -73.17 | 0.01 | 114.29 | 200.0 | -0.01 | 0 | 97.83 | -0.1 | -400.0 | -300.0 | 0.12 | 300.0 | -70.0 | 0.13 | 333.33 | 333.33 | 0 | 0 | 0 | 7.98 | 261.55 | 253.58 | 0.11 | 37.5 | 1200.0 | 0.07 | 40.0 | 450.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 78.57 | 842.86 | -90.42 |
| 23Q1 (14) | 0.01 | -97.67 | 103.03 | -0.07 | -133.33 | 0 | 0 | -100.0 | -100.0 | -0.02 | -100.0 | 0.0 | -0.06 | -115.0 | 81.82 | 0.03 | -25.0 | -57.14 | 0 | 0 | 0 | 2.21 | -36.03 | -52.42 | 0.08 | 366.67 | -38.46 | 0.05 | 266.67 | -58.33 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | 8.33 | -99.03 | 104.8 |
| 22Q4 (13) | 0.43 | 352.94 | 514.29 | -0.03 | 0 | 50.0 | 0.91 | 0 | 1416.67 | -0.01 | -150.0 | -200.0 | 0.4 | 335.29 | 3900.0 | 0.04 | -55.56 | 100.0 | 0 | 0 | 0 | 3.45 | -54.02 | 156.9 | -0.03 | 40.0 | -250.0 | -0.03 | 25.0 | -400.0 | 0.08 | 0.0 | 14.29 | 0 | 0 | -100.0 | 860.00 | 302.35 | 1005.71 |
| 22Q3 (12) | -0.17 | -141.46 | -132.08 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.02 | -60.0 | 0.0 | -0.17 | -142.5 | -137.78 | 0.09 | 200.0 | 12.5 | 0 | 0 | 0 | 7.50 | 232.5 | 20.94 | -0.05 | -400.0 | -350.0 | -0.04 | -100.0 | -500.0 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | -425.00 | -151.83 | -164.15 |
| 22Q2 (11) | 0.41 | 224.24 | 412.5 | -0.01 | 0 | 94.44 | -0.46 | -291.67 | -231.43 | 0.05 | 350.0 | 200.0 | 0.4 | 221.21 | 500.0 | 0.03 | -57.14 | -70.0 | 0 | 0 | 0 | 2.26 | -51.34 | -70.0 | -0.01 | -107.69 | 50.0 | -0.02 | -116.67 | 33.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 820.00 | 572.12 | 310.0 |
| 22Q1 (10) | -0.33 | -571.43 | -353.85 | 0 | 100.0 | 100.0 | 0.24 | 300.0 | 188.89 | -0.02 | -300.0 | 0 | -0.33 | -3400.0 | -512.5 | 0.07 | 250.0 | 40.0 | 0 | 0 | 0 | 4.64 | 245.36 | 48.34 | 0.13 | 550.0 | -40.91 | 0.12 | 1100.0 | -29.41 | 0.07 | 0.0 | 0.0 | 0 | -100.0 | 0 | -173.68 | -323.31 | -420.65 |
| 21Q4 (9) | 0.07 | -86.79 | 800.0 | -0.06 | 25.0 | 50.0 | 0.06 | 113.04 | -82.35 | 0.01 | -50.0 | -80.0 | 0.01 | -97.78 | 107.69 | 0.02 | -75.0 | -84.62 | 0 | 0 | 0 | 1.34 | -78.36 | -84.31 | 0.02 | 0.0 | -90.0 | 0.01 | 0.0 | -93.33 | 0.07 | 0.0 | -12.5 | 0.01 | 0 | 0 | 77.78 | -88.26 | 1888.89 |
| 21Q3 (8) | 0.53 | 562.5 | 253.33 | -0.08 | 55.56 | 46.67 | -0.46 | -231.43 | -1250.0 | 0.02 | 140.0 | 0 | 0.45 | 550.0 | 0 | 0.08 | -20.0 | 60.0 | 0 | 0 | 0 | 6.20 | -17.52 | 62.48 | 0.02 | 200.0 | 166.67 | 0.01 | 133.33 | 133.33 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 662.50 | 231.25 | 120.83 |
| 21Q2 (7) | 0.08 | -38.46 | 140.0 | -0.18 | -260.0 | -350.0 | 0.35 | 229.63 | 29.63 | -0.05 | 0 | -600.0 | -0.1 | -225.0 | 58.33 | 0.1 | 100.0 | 66.67 | 0 | 0 | 0 | 7.52 | 140.6 | 51.63 | -0.02 | -109.09 | 71.43 | -0.03 | -117.65 | 50.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 200.00 | 269.23 | 120.0 |
| 21Q1 (6) | 0.13 | 1400.0 | 181.25 | -0.05 | 58.33 | 66.67 | -0.27 | -179.41 | -208.0 | 0 | -100.0 | 100.0 | 0.08 | 161.54 | 125.81 | 0.05 | -61.54 | -54.55 | 0 | 0 | 0 | 3.12 | -63.46 | -66.76 | 0.22 | 10.0 | 257.14 | 0.17 | 13.33 | 254.55 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 54.17 | 1345.83 | 0 |
| 20Q4 (5) | -0.01 | -106.67 | 93.75 | -0.12 | 20.0 | -71.43 | 0.34 | 750.0 | 17.24 | 0.05 | 0 | 0 | -0.13 | 0 | 43.48 | 0.13 | 160.0 | 85.71 | 0 | 0 | 0 | 8.55 | 124.08 | -3.48 | 0.2 | 766.67 | 266.67 | 0.15 | 600.0 | 250.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -4.35 | -101.45 | 0 |
| 20Q3 (4) | 0.15 | 175.0 | 0.0 | -0.15 | -275.0 | 0.0 | 0.04 | -85.19 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 3.82 | -23.03 | 0.0 | -0.03 | 57.14 | 0.0 | -0.03 | 50.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 300.00 | 130.0 | 0.0 |
| 20Q2 (3) | -0.2 | -25.0 | 0.0 | -0.04 | 73.33 | 0.0 | 0.27 | 8.0 | 0.0 | 0.01 | 114.29 | 0.0 | -0.24 | 22.58 | 0.0 | 0.06 | -45.45 | 0.0 | 0 | 0 | 0.0 | 4.96 | -47.26 | 0.0 | -0.07 | 50.0 | 0.0 | -0.06 | 45.45 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1000.00 | 0 | 0.0 |
| 20Q1 (2) | -0.16 | 0.0 | 0.0 | -0.15 | -114.29 | 0.0 | 0.25 | -13.79 | 0.0 | -0.07 | 0 | 0.0 | -0.31 | -34.78 | 0.0 | 0.11 | 57.14 | 0.0 | 0 | 0 | 0.0 | 9.40 | 6.11 | 0.0 | -0.14 | -16.67 | 0.0 | -0.11 | -10.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.16 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.86 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
