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 | 0 | -5.28 | 0 | 6.56 | 0 | -0.82 | 0 | -5.54 | 0 | 0.71 | 129.03 | 0 | 0 | 11.74 | 93.83 | 1.09 | -12.8 | 0.98 | -24.03 | 0.4 | 66.67 | 0.04 | 0.0 | -18.31 | 0 |
| 2022 (9) | 1.29 | 230.77 | -2.03 | 0 | -0.24 | 0 | 0.04 | -75.0 | -0.74 | 0 | 0.31 | 520.0 | 0 | 0 | 6.05 | 377.11 | 1.25 | 42.05 | 1.29 | 118.64 | 0.24 | -4.0 | 0.04 | 0.0 | 82.17 | 85.4 |
| 2021 (8) | 0.39 | -45.07 | -0.07 | 0 | 0.47 | 683.33 | 0.16 | 0 | 0.32 | 0 | 0.05 | -44.44 | 0 | 0 | 1.27 | -48.82 | 0.88 | 11.39 | 0.59 | 13.46 | 0.25 | -3.85 | 0.04 | 0.0 | 44.32 | -48.82 |
| 2020 (7) | 0.71 | -20.22 | -0.99 | 0 | 0.06 | 0 | -0.14 | 0 | -0.28 | 0 | 0.09 | -90.32 | -0.12 | 0 | 2.48 | -88.83 | 0.79 | -25.47 | 0.52 | -35.8 | 0.26 | -7.14 | 0.04 | 0.0 | 86.59 | 9.93 |
| 2019 (6) | 0.89 | 41.27 | -1.62 | 0 | -0.08 | 0 | -0.02 | 0 | -0.73 | 0 | 0.93 | 1450.0 | 0 | 0 | 22.20 | 1117.06 | 1.06 | 23.26 | 0.81 | 15.71 | 0.28 | 211.11 | 0.04 | 100.0 | 78.76 | 1.26 |
| 2018 (5) | 0.63 | 40.0 | 0.09 | 0 | 1.07 | 0 | 0 | 0 | 0.72 | 227.27 | 0.06 | -25.0 | 0.2 | 0 | 1.82 | -39.36 | 0.86 | 34.38 | 0.7 | 125.81 | 0.09 | -18.18 | 0.02 | 100.0 | 77.78 | -25.68 |
| 2017 (4) | 0.45 | 66.67 | -0.23 | 0 | -0.5 | 0 | 0 | 0 | 0.22 | 4.76 | 0.08 | 100.0 | -0.01 | 0 | 3.01 | 84.96 | 0.64 | 56.1 | 0.31 | 63.16 | 0.11 | -8.33 | 0.01 | -50.0 | 104.65 | 27.91 |
| 2016 (3) | 0.27 | 0 | -0.06 | 0 | 1.77 | 254.0 | 0 | 0 | 0.21 | 0 | 0.04 | -33.33 | -0.02 | 0 | 1.63 | -41.19 | 0.41 | 28.12 | 0.19 | 111.11 | 0.12 | 20.0 | 0.02 | -80.0 | 81.82 | 0 |
| 2015 (2) | -0.01 | 0 | -0.2 | 0 | 0.5 | 0 | -0.03 | 0 | -0.21 | 0 | 0.06 | 20.0 | -0.13 | 0 | 2.76 | -1.01 | 0.32 | 700.0 | 0.09 | 0 | 0.1 | 11.11 | 0.1 | -9.09 | -3.45 | 0 |
| 2014 (1) | 0.24 | 0 | -0.01 | 0 | -0.03 | 0 | -0.04 | 0 | 0.23 | 0 | 0.05 | 0 | 0 | 0 | 2.79 | 0 | 0.04 | 0 | -0.39 | 0 | 0.09 | 0 | 0.11 | 0 | 0.00 | 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) | -0.44 | 33.33 | 36.23 | -4.42 | -3500.0 | -365.26 | 0.09 | -98.56 | -95.95 | 0.21 | 139.62 | 124.71 | -4.86 | -816.98 | -196.34 | 0.29 | 1350.0 | 625.0 | 0 | 0 | 0 | 11.28 | 943.77 | 351.36 | 0.32 | 60.0 | -11.11 | 0.33 | 106.25 | -13.16 | 0.21 | 31.25 | 90.91 | 0.07 | 600.0 | 600.0 | -72.13 | 63.93 | 47.73 |
| 24Q2 (19) | -0.66 | -607.69 | -1200.0 | 0.13 | 333.33 | 136.11 | 6.24 | 12580.0 | 1786.49 | -0.53 | -1666.67 | -1666.67 | -0.53 | -431.25 | -76.67 | 0.02 | -92.0 | -94.12 | 0 | 0 | 0 | 1.08 | -93.04 | -94.98 | 0.2 | -41.18 | -48.72 | 0.16 | -30.43 | -60.0 | 0.16 | 33.33 | 60.0 | 0.01 | 0.0 | 0.0 | -200.00 | -653.85 | -1800.0 |
| 24Q1 (18) | 0.13 | 160.0 | -59.38 | 0.03 | 100.74 | -57.14 | -0.05 | -101.07 | -266.67 | -0.03 | -200.0 | -142.86 | 0.16 | 104.01 | -58.97 | 0.25 | 78.57 | 31.58 | 0 | 0 | 0 | 15.53 | 54.17 | 20.95 | 0.34 | 1600.0 | 9.68 | 0.23 | 483.33 | -11.54 | 0.12 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 36.11 | -49.44 | -60.5 |
| 23Q4 (17) | 0.05 | 107.25 | -54.55 | -4.04 | -325.26 | -2276.47 | 4.68 | 110.81 | 0 | -0.01 | 98.82 | -125.0 | -3.99 | -143.29 | -6550.0 | 0.14 | 250.0 | -12.5 | 0 | 0 | 0 | 10.07 | 302.88 | -13.13 | 0.02 | -94.44 | -88.24 | -0.06 | -115.79 | -126.09 | 0.12 | 9.09 | 100.0 | 0.01 | 0.0 | 0.0 | 71.43 | 151.76 | 94.81 |
| 23Q3 (16) | -0.69 | -1250.0 | -246.81 | -0.95 | -163.89 | 29.63 | 2.22 | 700.0 | 11200.0 | -0.85 | -2733.33 | -1044.44 | -1.64 | -446.67 | -86.36 | 0.04 | -88.24 | -20.0 | 0 | 0 | 0 | 2.50 | -88.38 | -34.5 | 0.36 | -7.69 | -14.29 | 0.38 | -5.0 | -22.45 | 0.11 | 10.0 | 83.33 | 0.01 | 0.0 | 0.0 | -138.00 | -1273.0 | -264.43 |
| 23Q2 (15) | 0.06 | -81.25 | -89.66 | -0.36 | -614.29 | 23.4 | -0.37 | -1333.33 | -94.74 | -0.03 | -142.86 | -112.0 | -0.3 | -176.92 | -372.73 | 0.34 | 78.95 | 750.0 | 0 | 0 | 0 | 21.52 | 67.62 | 567.09 | 0.39 | 25.81 | 30.0 | 0.4 | 53.85 | 48.15 | 0.1 | 25.0 | 66.67 | 0.01 | 0.0 | 0.0 | 11.76 | -87.13 | -93.1 |
| 23Q1 (14) | 0.32 | 190.91 | 146.15 | 0.07 | 141.18 | 333.33 | 0.03 | 0 | 250.0 | 0.07 | 75.0 | 121.21 | 0.39 | 750.0 | 290.0 | 0.19 | 18.75 | 216.67 | 0 | 0 | 0 | 12.84 | 10.73 | 154.62 | 0.31 | 82.35 | -13.89 | 0.26 | 13.04 | -13.33 | 0.08 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | 91.43 | 149.35 | 160.22 |
| 22Q4 (13) | 0.11 | -76.6 | -31.25 | -0.17 | 87.41 | -1600.0 | 0 | 100.0 | 100.0 | 0.04 | -55.56 | -63.64 | -0.06 | 93.18 | -140.0 | 0.16 | 220.0 | 0 | 0 | 0 | 0 | 11.59 | 203.77 | 0 | 0.17 | -59.52 | -41.38 | 0.23 | -53.06 | -11.54 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 36.67 | -56.31 | -24.38 |
| 22Q3 (12) | 0.47 | -18.97 | 570.0 | -1.35 | -187.23 | -6650.0 | -0.02 | 89.47 | -103.77 | 0.09 | -64.0 | 800.0 | -0.88 | -900.0 | -633.33 | 0.05 | 25.0 | 400.0 | 0 | 0 | 0 | 3.82 | 18.32 | 285.5 | 0.42 | 40.0 | 61.54 | 0.49 | 81.48 | 172.22 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.93 | -50.8 | 309.82 |
| 22Q2 (11) | 0.58 | 346.15 | 544.44 | -0.47 | -1466.67 | -4600.0 | -0.19 | -850.0 | -850.0 | 0.25 | 175.76 | 725.0 | 0.11 | 10.0 | 37.5 | 0.04 | -33.33 | 300.0 | 0 | 0 | 0 | 3.23 | -36.02 | 206.45 | 0.3 | -16.67 | 50.0 | 0.27 | -10.0 | 200.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 170.59 | 385.52 | 203.27 |
| 22Q1 (10) | 0.13 | -18.75 | -45.83 | -0.03 | -200.0 | -50.0 | -0.02 | 0.0 | 0.0 | -0.33 | -400.0 | -571.43 | 0.1 | -33.33 | -54.55 | 0.06 | 0 | 200.0 | 0 | 0 | 0 | 5.04 | 0 | 111.76 | 0.36 | 24.14 | 200.0 | 0.3 | 15.38 | 400.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 35.14 | -27.53 | -80.97 |
| 21Q4 (9) | 0.16 | 260.0 | 700.0 | -0.01 | 50.0 | 83.33 | -0.02 | -103.77 | 0.0 | 0.11 | 1000.0 | 283.33 | 0.15 | 225.0 | 475.0 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.29 | 11.54 | 190.0 | 0.26 | 44.44 | 2700.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 48.48 | 221.21 | 69.7 |
| 21Q3 (8) | -0.1 | -211.11 | -143.48 | -0.02 | -100.0 | 95.12 | 0.53 | 2750.0 | 378.95 | 0.01 | 125.0 | -50.0 | -0.12 | -250.0 | 33.33 | 0.01 | 0.0 | -80.0 | 0 | 0 | 100.0 | 0.99 | -5.94 | -81.19 | 0.26 | 30.0 | 18.18 | 0.18 | 100.0 | -21.74 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | -40.00 | -171.11 | -153.91 |
| 21Q2 (7) | 0.09 | -62.5 | -57.14 | -0.01 | 50.0 | 50.0 | -0.02 | 0.0 | -107.14 | -0.04 | -157.14 | 0 | 0.08 | -63.64 | -57.89 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 1.05 | -55.79 | -52.11 | 0.2 | 66.67 | 11.11 | 0.09 | 50.0 | 28.57 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 56.25 | -69.53 | -62.5 |
| 21Q1 (6) | 0.24 | 1100.0 | -4.0 | -0.02 | 66.67 | 96.0 | -0.02 | 0.0 | 0.0 | 0.07 | 216.67 | 177.78 | 0.22 | 650.0 | 188.0 | 0.02 | 0.0 | 100.0 | 0 | 100.0 | 100.0 | 2.38 | -14.29 | 150.0 | 0.12 | 20.0 | -58.62 | 0.06 | 700.0 | -75.0 | 0.06 | -14.29 | -14.29 | 0.01 | 0.0 | 0.0 | 184.62 | 546.15 | 136.31 |
| 20Q4 (5) | 0.02 | -91.3 | -92.59 | -0.06 | 85.37 | 50.0 | -0.02 | 89.47 | 0.0 | -0.06 | -400.0 | 0 | -0.04 | 77.78 | -126.67 | 0.02 | -60.0 | -33.33 | -0.05 | 28.57 | 0 | 2.78 | -47.22 | 5.56 | 0.1 | -54.55 | -61.54 | -0.01 | -104.35 | -105.56 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 28.57 | -61.49 | -72.49 |
| 20Q3 (4) | 0.23 | 9.52 | 0.0 | -0.41 | -1950.0 | 0.0 | -0.19 | -167.86 | 0.0 | 0.02 | 0 | 0.0 | -0.18 | -194.74 | 0.0 | 0.05 | 150.0 | 0.0 | -0.07 | 0 | 0.0 | 5.26 | 139.47 | 0.0 | 0.22 | 22.22 | 0.0 | 0.23 | 228.57 | 0.0 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 74.19 | -50.54 | 0.0 |
| 20Q2 (3) | 0.21 | -16.0 | 0.0 | -0.02 | 96.0 | 0.0 | 0.28 | 1500.0 | 0.0 | 0 | 100.0 | 0.0 | 0.19 | 176.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | 2.20 | 130.77 | 0.0 | 0.18 | -37.93 | 0.0 | 0.07 | -70.83 | 0.0 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | 92.0 | 0.0 |
| 20Q1 (2) | 0.25 | -7.41 | 0.0 | -0.5 | -316.67 | 0.0 | -0.02 | 0.0 | 0.0 | -0.09 | 0 | 0.0 | -0.25 | -266.67 | 0.0 | 0.01 | -66.67 | 0.0 | -0.48 | 0 | 0.0 | 0.95 | -63.81 | 0.0 | 0.29 | 11.54 | 0.0 | 0.24 | 33.33 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 78.12 | -24.77 | 0.0 |
| 19Q4 (1) | 0.27 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 103.85 | 0.0 | 0.0 |
