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) | 0.52 | -44.09 | -0.06 | 0 | 0.08 | 0 | 0.06 | 0 | 0.46 | -38.67 | 0.11 | -50.0 | 0 | 0 | 1.09 | -42.87 | -0.26 | 0 | -0.24 | 0 | 0.36 | 0.0 | 0 | 0 | 433.33 | 212.19 |
| 2022 (9) | 0.93 | 272.0 | -0.18 | 0 | -1.23 | 0 | -0.04 | 0 | 0.75 | 0 | 0.22 | -24.14 | 0 | 0 | 1.91 | -41.23 | 0.41 | 95.24 | 0.31 | 0 | 0.36 | 5.88 | 0 | 0 | 138.81 | -55.58 |
| 2021 (8) | 0.25 | -24.24 | -0.28 | 0 | -0.15 | 0 | 0.38 | 533.33 | -0.03 | 0 | 0.29 | -54.69 | 0 | 0 | 3.24 | -36.14 | 0.21 | -78.79 | -0.26 | 0 | 0.34 | 6.25 | 0 | 0 | 312.50 | 780.68 |
| 2020 (7) | 0.33 | -75.74 | 0.04 | 0 | 0.37 | -13.95 | 0.06 | -40.0 | 0.37 | -17.78 | 0.64 | -20.0 | -0.13 | 0 | 5.08 | -11.94 | 0.99 | -25.0 | 0.61 | -33.7 | 0.32 | 28.0 | 0 | 0 | 35.48 | -69.47 |
| 2019 (6) | 1.36 | 0 | -0.91 | 0 | 0.43 | -61.26 | 0.1 | 400.0 | 0.45 | 0 | 0.8 | 90.48 | -0.02 | 0 | 5.77 | 48.73 | 1.32 | 149.06 | 0.92 | 148.65 | 0.25 | 127.27 | 0 | 0 | 116.24 | 0 |
| 2018 (5) | -0.27 | 0 | -0.51 | 0 | 1.11 | 1485.71 | 0.02 | 0 | -0.78 | 0 | 0.42 | 366.67 | 0 | 0 | 3.88 | 277.47 | 0.53 | 17.78 | 0.37 | 23.33 | 0.11 | 22.22 | 0 | 0 | -56.25 | 0 |
| 2017 (4) | 0.26 | 0 | -0.1 | 0 | 0.07 | -78.79 | -0.1 | 0 | 0.16 | 700.0 | 0.09 | -40.0 | 0 | 0 | 1.03 | -75.34 | 0.45 | 80.0 | 0.3 | 2900.0 | 0.09 | 80.0 | 0 | 0 | 66.67 | 0 |
| 2016 (3) | -0.76 | 0 | 0.78 | 0 | 0.33 | 0 | -0.03 | 0 | 0.02 | -97.73 | 0.15 | 15.38 | 0 | 0 | 4.17 | 149.36 | 0.25 | -77.88 | 0.01 | -98.75 | 0.05 | -50.0 | 0 | 0 | -1266.67 | 0 |
| 2015 (2) | 1.01 | 40.28 | -0.13 | 0 | -0.75 | 0 | -0.07 | 0 | 0.88 | 131.58 | 0.13 | -61.76 | 0 | 0 | 1.67 | -64.62 | 1.13 | 264.52 | 0.8 | 122.22 | 0.1 | -16.67 | 0 | 0 | 112.22 | -25.19 |
| 2014 (1) | 0.72 | 0 | -0.34 | 0 | -0.01 | 0 | 0.05 | 0 | 0.38 | 0 | 0.34 | 0 | 0 | 0 | 4.72 | 0 | 0.31 | 0 | 0.36 | 0 | 0.12 | 0 | 0 | 0 | 150.00 | 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) | 0.2 | 5.26 | 1100.0 | -0.01 | -110.0 | 75.0 | -0.13 | -165.0 | -112.04 | 0.01 | -50.0 | 0.0 | 0.19 | -34.48 | 416.67 | 0.01 | -75.0 | -75.0 | 0 | 0 | 0 | 0.38 | -71.97 | -75.0 | -0.14 | -1500.0 | -800.0 | -0.18 | 58.14 | -500.0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | 0.19 | 165.52 | -63.46 | 0.1 | 350.0 | 1100.0 | 0.2 | 166.67 | 1900.0 | 0.02 | 100.0 | 0.0 | 0.29 | 187.88 | -43.14 | 0.04 | 0.0 | 300.0 | 0 | 0 | 0 | 1.35 | 4.73 | 235.14 | 0.01 | -88.89 | -90.0 | -0.43 | -577.78 | -458.33 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (18) | -0.29 | 0.0 | -193.55 | -0.04 | -33.33 | -300.0 | -0.3 | 66.29 | -150.0 | 0.01 | 0.0 | 0.0 | -0.33 | -3.12 | -200.0 | 0.04 | -20.0 | 100.0 | 0 | 0 | 0 | 1.29 | -25.42 | 34.84 | 0.09 | 156.25 | 140.91 | 0.09 | 181.82 | 142.86 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -161.11 | 0 | 0 |
| 23Q4 (17) | -0.29 | -1350.0 | -825.0 | -0.03 | 25.0 | 40.0 | -0.89 | -182.41 | -304.55 | 0.01 | 0.0 | 0.0 | -0.32 | -433.33 | -3100.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 1.73 | 14.19 | -21.45 | -0.16 | -900.0 | -900.0 | -0.11 | -266.67 | -37.5 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.02 | -103.85 | -107.69 | -0.04 | -300.0 | -166.67 | 1.08 | 10700.0 | 311.76 | 0.01 | -50.0 | -50.0 | -0.06 | -111.76 | -118.75 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 1.52 | 275.76 | 304.55 | 0.02 | -80.0 | 200.0 | -0.03 | -125.0 | -137.5 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -33.33 | -113.46 | -123.08 |
| 23Q2 (15) | 0.52 | 67.74 | -23.53 | -0.01 | -150.0 | 87.5 | 0.01 | 108.33 | 102.86 | 0.02 | 100.0 | 128.57 | 0.51 | 54.55 | -15.0 | 0.01 | -50.0 | -85.71 | 0 | 0 | 0 | 0.40 | -57.86 | -83.01 | 0.1 | 145.45 | 0.0 | 0.12 | 157.14 | 200.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 247.62 | 0 | -52.66 |
| 23Q1 (14) | 0.31 | 675.0 | 720.0 | 0.02 | 140.0 | 120.0 | -0.12 | 45.45 | 20.0 | 0.01 | 0.0 | 0 | 0.33 | 3400.0 | 320.0 | 0.02 | -60.0 | -77.78 | 0 | 0 | 0 | 0.96 | -56.56 | -61.08 | -0.22 | -1200.0 | -173.33 | -0.21 | -162.5 | -175.0 | 0.09 | -10.0 | 12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 0.04 | -84.62 | 114.29 | -0.05 | -183.33 | -66.67 | -0.22 | 56.86 | -156.41 | 0.01 | -50.0 | -97.14 | -0.01 | -103.12 | 96.77 | 0.05 | 400.0 | -16.67 | 0 | 0 | 0 | 2.20 | 488.11 | 7.93 | 0.02 | 200.0 | -91.3 | -0.08 | -200.0 | -33.33 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 200.00 | 38.46 | 114.29 |
| 22Q3 (12) | 0.26 | -61.76 | -7.14 | 0.06 | 175.0 | 700.0 | -0.51 | -45.71 | 31.08 | 0.02 | 128.57 | 100.0 | 0.32 | -46.67 | 18.52 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0 | 0.37 | -84.22 | -60.3 | -0.02 | -120.0 | 85.71 | 0.08 | 100.0 | 200.0 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 144.44 | -72.39 | 0 |
| 22Q2 (11) | 0.68 | 1460.0 | 54.55 | -0.08 | 20.0 | 33.33 | -0.35 | -133.33 | -229.63 | -0.07 | 0 | 0 | 0.6 | 500.0 | 87.5 | 0.07 | -22.22 | 75.0 | 0 | 0 | 0 | 2.37 | -3.5 | 31.69 | 0.1 | -66.67 | 900.0 | 0.04 | -85.71 | 130.77 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | 523.08 | 3866.15 | 0 |
| 22Q1 (10) | -0.05 | 82.14 | 73.68 | -0.1 | -233.33 | 16.67 | -0.15 | -138.46 | -150.0 | 0 | -100.0 | -100.0 | -0.15 | 51.61 | 51.61 | 0.09 | 50.0 | -50.0 | 0 | 0 | 0 | 2.46 | 20.49 | -62.7 | 0.3 | 30.43 | 150.0 | 0.28 | 566.67 | 1300.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | -13.89 | 99.01 | 91.96 |
| 21Q4 (9) | -0.28 | -200.0 | 3.45 | -0.03 | -200.0 | 85.0 | 0.39 | 152.7 | 56.0 | 0.35 | 3400.0 | 3400.0 | -0.31 | -214.81 | 36.73 | 0.06 | 500.0 | -70.0 | 0 | 0 | 0 | 2.04 | 116.33 | -56.53 | 0.23 | 264.29 | -43.9 | -0.06 | 25.0 | -124.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -1400.00 | 0 | -1493.1 |
| 21Q3 (8) | 0.28 | -36.36 | -17.65 | -0.01 | 91.67 | -106.67 | -0.74 | -374.07 | -1157.14 | 0.01 | 0 | -50.0 | 0.27 | -15.62 | -44.9 | 0.01 | -75.0 | -93.75 | 0 | 0 | 100.0 | 0.94 | -47.64 | -77.77 | -0.14 | -1500.0 | -134.15 | -0.08 | 38.46 | -130.77 | 0.08 | -11.11 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 0.44 | 331.58 | 229.41 | -0.12 | 0.0 | -500.0 | 0.27 | 550.0 | 575.0 | 0 | -100.0 | -100.0 | 0.32 | 203.23 | 188.89 | 0.04 | -77.78 | -63.64 | 0 | 0 | 0 | 1.80 | -72.67 | -69.86 | 0.01 | -91.67 | -75.0 | -0.13 | -750.0 | -750.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -0.19 | 34.48 | -130.65 | -0.12 | 40.0 | -209.09 | -0.06 | -124.0 | -400.0 | 0.02 | 100.0 | 0 | -0.31 | 36.73 | -142.47 | 0.18 | -10.0 | 5.88 | 0 | 0 | 100.0 | 6.59 | 40.44 | 5.49 | 0.12 | -70.73 | -14.29 | 0.02 | -92.0 | -75.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | -172.73 | -96.55 | -144.57 |
| 20Q4 (5) | -0.29 | -185.29 | -231.82 | -0.2 | -233.33 | 67.21 | 0.25 | 257.14 | -50.98 | 0.01 | -50.0 | 200.0 | -0.49 | -200.0 | -25.64 | 0.2 | 25.0 | -66.1 | 0 | 100.0 | 100.0 | 4.69 | 10.62 | -70.56 | 0.41 | 0.0 | 36.67 | 0.25 | -3.85 | 47.06 | 0.08 | 33.33 | 14.29 | 0 | 0 | 0 | -87.88 | -182.71 | -195.87 |
| 20Q3 (4) | 0.34 | 200.0 | 0.0 | 0.15 | 850.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.49 | 236.11 | 0.0 | 0.16 | 45.45 | 0.0 | -0.06 | 0 | 0.0 | 4.24 | -29.01 | 0.0 | 0.41 | 925.0 | 0.0 | 0.26 | 1200.0 | 0.0 | 0.06 | -40.0 | 0.0 | 0 | 0 | 0.0 | 106.25 | 137.5 | 0.0 |
| 20Q2 (3) | -0.34 | -154.84 | 0.0 | -0.02 | -118.18 | 0.0 | 0.04 | 100.0 | 0.0 | 0.03 | 0 | 0.0 | -0.36 | -149.32 | 0.0 | 0.11 | -35.29 | 0.0 | 0 | 100.0 | 0.0 | 5.98 | -4.35 | 0.0 | 0.04 | -71.43 | 0.0 | 0.02 | -75.0 | 0.0 | 0.1 | 25.0 | 0.0 | 0 | 0 | 0.0 | -283.33 | -173.12 | 0.0 |
| 20Q1 (2) | 0.62 | 181.82 | 0.0 | 0.11 | 118.03 | 0.0 | 0.02 | -96.08 | 0.0 | 0 | 100.0 | 0.0 | 0.73 | 287.18 | 0.0 | 0.17 | -71.19 | 0.0 | -0.07 | -600.0 | 0.0 | 6.25 | -60.81 | 0.0 | 0.14 | -53.33 | 0.0 | 0.08 | -52.94 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | 387.50 | 322.73 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 15.95 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 91.67 | 0.0 | 0.0 |
