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) | 0.29 | -35.56 | -0.09 | 0 | -0.46 | 0 | 0.02 | 0 | 0.2 | 25.0 | 0.02 | -50.0 | 0 | 0 | 0.75 | -55.47 | 0.51 | 4.08 | 0.5 | 19.05 | 0.1 | 0.0 | 0 | 0 | 48.33 | -44.15 |
| 2022 (9) | 0.45 | -36.62 | -0.29 | 0 | -0.49 | 0 | -0.03 | 0 | 0.16 | -72.41 | 0.04 | 0.0 | 0 | 0 | 1.69 | -3.39 | 0.49 | -9.26 | 0.42 | -6.67 | 0.1 | 0.0 | 0 | 0 | 86.54 | -32.96 |
| 2021 (8) | 0.71 | -4.05 | -0.13 | 0 | -0.58 | 0 | -0.02 | 0 | 0.58 | 0 | 0.04 | -96.49 | 0 | 0 | 1.75 | -95.4 | 0.54 | -30.77 | 0.45 | -28.57 | 0.1 | 11.11 | 0 | 0 | 129.09 | 25.6 |
| 2020 (7) | 0.74 | -42.19 | -1.31 | 0 | 0.12 | -78.57 | 0.01 | 0.0 | -0.57 | 0 | 1.14 | 5600.0 | 0 | 0 | 38.13 | 6515.05 | 0.78 | 9.86 | 0.63 | 14.55 | 0.09 | 0.0 | 0 | 0 | 102.78 | -48.61 |
| 2019 (6) | 1.28 | 68.42 | -0.22 | 0 | 0.56 | 0 | 0.01 | 0.0 | 1.06 | 51.43 | 0.02 | -50.0 | 0 | 0 | 0.58 | -57.64 | 0.71 | 2.9 | 0.55 | 3.77 | 0.09 | 28.57 | 0 | 0 | 200.00 | 57.89 |
| 2018 (5) | 0.76 | 0 | -0.06 | 0 | -0.41 | 0 | 0.01 | 0 | 0.7 | 0 | 0.04 | -69.23 | 0 | 0 | 1.36 | -65.88 | 0.69 | 0.0 | 0.53 | 0.0 | 0.07 | 16.67 | 0 | 0 | 126.67 | 0 |
| 2017 (4) | -0.16 | 0 | -0.3 | 0 | -0.3 | 0 | -0.01 | 0 | -0.46 | 0 | 0.13 | 85.71 | 0 | 0 | 3.99 | 32.16 | 0.69 | 30.19 | 0.53 | 32.5 | 0.06 | 0.0 | 0 | 0 | -27.12 | 0 |
| 2016 (3) | 0.55 | 12.24 | -0.18 | 0 | 0.22 | 0 | 0 | 0 | 0.37 | 2.78 | 0.07 | 250.0 | 0 | 0 | 3.02 | 240.95 | 0.53 | -3.64 | 0.4 | 0.0 | 0.06 | 0.0 | 0 | 0 | 119.57 | 12.24 |
| 2015 (2) | 0.49 | 22.5 | -0.13 | 0 | -0.33 | 0 | 0 | 0 | 0.36 | 0 | 0.02 | -94.59 | -0.01 | 0 | 0.88 | -94.57 | 0.55 | 5.77 | 0.4 | -11.11 | 0.06 | -25.0 | 0 | 0 | 106.52 | 41.14 |
| 2014 (1) | 0.4 | 0 | -0.43 | 0 | -0.35 | 0 | 0 | 0 | -0.03 | 0 | 0.37 | 0 | 0 | 0 | 16.30 | 0 | 0.52 | 0 | 0.45 | 0 | 0.08 | 0 | 0 | 0 | 75.47 | 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) | 0.31 | 3000.0 | 34.78 | 0.04 | 105.88 | 0 | -0.45 | -183.33 | -12.5 | 0.02 | 300.0 | 140.0 | 0.35 | 152.24 | 52.17 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.13 | -13.33 | 8.33 | 0.12 | 33.33 | 9.09 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 206.67 | 2380.0 | 25.8 |
| 24Q2 (19) | 0.01 | 114.29 | -75.0 | -0.68 | -151.85 | 0 | 0.54 | 2800.0 | 2800.0 | -0.01 | 75.0 | -133.33 | -0.67 | -97.06 | -1775.0 | 0.5 | 0 | 0 | 0 | 0 | 0 | 54.35 | 0 | 0 | 0.15 | 275.0 | 7.14 | 0.09 | 125.0 | -35.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 8.33 | 108.33 | -64.58 |
| 24Q1 (18) | -0.07 | -131.82 | 63.16 | -0.27 | 0 | -200.0 | -0.02 | 0.0 | 0.0 | -0.04 | -122.22 | 71.43 | -0.34 | -254.55 | -21.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | -77.78 | -42.86 | 0.04 | -77.78 | -42.86 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -100.00 | -195.45 | 52.63 |
| 23Q4 (17) | 0.22 | -4.35 | -18.52 | 0 | 0 | 100.0 | -0.02 | 95.0 | 0.0 | 0.18 | 460.0 | 0 | 0.22 | -4.35 | 83.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.18 | 50.0 | 28.57 | 0.18 | 63.64 | 38.46 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 104.76 | -36.23 | -41.8 |
| 23Q3 (16) | 0.23 | 475.0 | 43.75 | 0 | 0 | 100.0 | -0.4 | -1900.0 | 6.98 | -0.05 | -266.67 | -400.0 | 0.23 | 475.0 | 475.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.12 | -14.29 | -7.69 | 0.11 | -21.43 | -8.33 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 164.29 | 598.21 | 43.75 |
| 23Q2 (15) | 0.04 | 121.05 | 0 | 0 | 100.0 | 100.0 | -0.02 | 0.0 | 0.0 | 0.03 | 121.43 | 400.0 | 0.04 | 114.29 | 500.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.14 | 100.0 | 7.69 | 0.14 | 100.0 | 27.27 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 23.53 | 111.15 | 0 |
| 23Q1 (14) | -0.19 | -170.37 | -2000.0 | -0.09 | 40.0 | 0 | -0.02 | 0.0 | 0.0 | -0.14 | 0 | -1300.0 | -0.28 | -333.33 | -2900.0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 2.04 | -29.59 | 0 | 0.07 | -50.0 | -22.22 | 0.07 | -46.15 | 0.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -211.11 | -217.28 | -2211.11 |
| 22Q4 (13) | 0.27 | 68.75 | -15.62 | -0.15 | -25.0 | -1600.0 | -0.02 | 95.35 | -100.0 | 0 | 100.0 | 100.0 | 0.12 | 200.0 | -63.64 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 2.90 | 73.91 | 71.01 | 0.14 | 7.69 | -17.65 | 0.13 | 8.33 | 0.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 180.00 | 57.5 | -10.0 |
| 22Q3 (12) | 0.16 | 0 | 100.0 | -0.12 | -1100.0 | -140.0 | -0.43 | -2050.0 | 18.87 | -0.01 | 0.0 | 0 | 0.04 | 500.0 | 33.33 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 1.67 | -6.67 | -66.67 | 0.13 | 0.0 | -18.75 | 0.12 | 9.09 | -14.29 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 114.29 | 0 | 128.57 |
| 22Q2 (11) | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | -200.0 | -107.69 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.79 | 0 | 0 | 0.13 | 44.44 | 8.33 | 0.11 | 57.14 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 0.01 | -96.88 | -94.44 | 0 | -100.0 | 100.0 | -0.02 | -100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | -96.97 | -88.89 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | -47.06 | 0.0 | 0.07 | -46.15 | 0.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 10.00 | -95.0 | -95.0 |
| 21Q4 (9) | 0.32 | 300.0 | 28.0 | 0.01 | 120.0 | 0 | -0.01 | 98.11 | 50.0 | -0.01 | 0 | -125.0 | 0.33 | 1000.0 | 32.0 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 1.69 | -66.1 | 0 | 0.17 | 6.25 | -34.62 | 0.13 | -7.14 | -35.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 200.00 | 300.0 | 76.0 |
| 21Q3 (8) | 0.08 | -38.46 | -55.56 | -0.05 | 0 | -66.67 | -0.53 | -2550.0 | -8.16 | 0 | 100.0 | -100.0 | 0.03 | -76.92 | -80.0 | 0.03 | 0 | -57.14 | 0 | 0 | -100.0 | 5.00 | 0 | -53.57 | 0.16 | 33.33 | 6.67 | 0.14 | 27.27 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -50.0 | -55.56 |
| 21Q2 (7) | 0.13 | -27.78 | 62.5 | 0 | 100.0 | 100.0 | -0.02 | 0.0 | -100.0 | -0.01 | 0.0 | 66.67 | 0.13 | 44.44 | 160.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.12 | 33.33 | -14.29 | 0.11 | 57.14 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | -50.0 | 62.5 |
| 21Q1 (6) | 0.18 | -28.0 | -18.18 | -0.09 | 0 | 92.74 | -0.02 | 0.0 | -103.12 | -0.01 | -125.0 | 0 | 0.09 | -64.0 | 108.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.09 | -65.38 | -60.87 | 0.07 | -65.0 | -61.11 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 76.0 | 81.82 |
| 20Q4 (5) | 0.25 | 38.89 | -70.59 | 0 | 100.0 | 100.0 | -0.02 | 95.92 | -100.0 | 0.04 | 300.0 | 0 | 0.25 | 66.67 | -69.88 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.26 | 73.33 | 100.0 | 0.2 | 42.86 | 100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 113.64 | 1.01 | -83.96 |
| 20Q3 (4) | 0.18 | 125.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.49 | -4800.0 | 0.0 | 0.01 | 133.33 | 0.0 | 0.15 | 200.0 | 0.0 | 0.07 | 0 | 0.0 | 0.04 | 200.0 | 0.0 | 10.77 | 0 | 0.0 | 0.15 | 7.14 | 0.0 | 0.14 | 27.27 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 112.50 | 82.81 | 0.0 |
| 20Q2 (3) | 0.08 | -63.64 | 0.0 | -0.03 | 97.58 | 0.0 | -0.01 | -101.56 | 0.0 | -0.03 | 0 | 0.0 | 0.05 | 104.9 | 0.0 | 0 | -100.0 | 0.0 | -0.04 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.14 | -39.13 | 0.0 | 0.11 | -38.89 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 61.54 | -44.06 | 0.0 |
| 20Q1 (2) | 0.22 | -74.12 | 0.0 | -1.24 | -6100.0 | 0.0 | 0.64 | 6500.0 | 0.0 | 0 | 0 | 0.0 | -1.02 | -222.89 | 0.0 | 1.07 | 5250.0 | 0.0 | 0 | 0 | 0.0 | 117.58 | 3603.85 | 0.0 | 0.23 | 76.92 | 0.0 | 0.18 | 80.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 110.00 | -84.47 | 0.0 |
| 19Q4 (1) | 0.85 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.17 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 708.33 | 0.0 | 0.0 |
