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) | 1.1 | 80.33 | 1.8 | 0 | 1.63 | -39.63 | -0.1 | 0 | 2.9 | 0 | 0.12 | -92.9 | 0 | 0 | 0.69 | -94.33 | 1.31 | 77.03 | 0.64 | -15.79 | 0.08 | 100.0 | 0.11 | 0 | 132.53 | 73.81 |
| 2022 (9) | 0.61 | -16.44 | -3.35 | 0 | 2.7 | 0 | 0 | 0 | -2.74 | 0 | 1.69 | 3280.0 | 0 | 0 | 12.17 | 2912.56 | 0.74 | 89.74 | 0.76 | 137.5 | 0.04 | 0.0 | 0 | 0 | 76.25 | -61.35 |
| 2021 (8) | 0.73 | -51.33 | -0.5 | 0 | -0.29 | 0 | -0.08 | 0 | 0.23 | -84.56 | 0.05 | 0 | 0 | 0 | 0.40 | 0 | 0.39 | -4.88 | 0.32 | 3.23 | 0.04 | 300.0 | 0.01 | -50.0 | 197.30 | -55.28 |
| 2020 (7) | 1.5 | 0 | -0.01 | 0 | -0.02 | 0 | -0.15 | 0 | 1.49 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.41 | 10.81 | 0.31 | 6.9 | 0.01 | 0 | 0.02 | 100.0 | 441.18 | 0 |
| 2019 (6) | -2.92 | 0 | -0.04 | 0 | 2.07 | 3350.0 | 0.08 | -60.0 | -2.96 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.37 | 23.33 | 0.29 | 20.83 | 0 | 0 | 0.01 | 0 | -973.33 | 0 |
| 2018 (5) | 0.8 | 1900.0 | -0.03 | 0 | 0.06 | -91.43 | 0.2 | 0 | 0.77 | 2466.67 | 0.01 | 0 | 0 | 0 | 0.11 | 0 | 0.3 | 0 | 0.24 | 0 | 0 | 0 | 0 | 0 | 333.33 | 0 |
| 2017 (4) | 0.04 | 0 | -0.01 | 0 | 0.7 | 0 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 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) | -0.53 | -5200.0 | -165.43 | 0.24 | 200.0 | 1300.0 | -0.48 | -197.96 | -136.09 | 0.01 | -91.67 | 133.33 | -0.29 | -16.0 | -136.71 | 0 | -100.0 | -100.0 | 0.22 | 204.76 | 144.44 | -0.00 | -100.0 | -100.0 | -0.72 | -280.0 | -357.14 | -0.1 | -158.82 | -183.33 | 0.02 | -33.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.01 | 99.56 | 95.65 | -0.24 | -300.0 | -2500.0 | 0.49 | 5000.0 | 44.12 | 0.12 | 340.0 | 300.0 | -0.25 | 89.27 | -13.64 | 0.02 | 0 | 0 | -0.21 | -320.0 | 0 | 0.42 | 0 | 0 | 0.4 | 4100.0 | 25.0 | 0.17 | 1600.0 | 0.0 | 0.03 | 0.0 | 50.0 | 0.03 | 0.0 | 0.0 | -4.35 | 99.87 | 95.84 |
| 24Q1 (18) | -2.27 | -787.88 | -1294.74 | -0.06 | 62.5 | -103.03 | -0.01 | -104.35 | 96.43 | -0.05 | 54.55 | -600.0 | -2.33 | -1470.59 | -207.37 | 0 | -100.0 | -100.0 | -0.05 | 0 | 44.44 | -0.00 | -100.0 | -100.0 | -0.01 | -104.0 | -102.13 | 0.01 | -91.67 | -95.65 | 0.03 | 50.0 | 50.0 | 0.03 | 0.0 | 0.0 | -3242.86 | -1770.56 | -4878.95 |
| 23Q4 (17) | 0.33 | -59.26 | -21.43 | -0.16 | -700.0 | -900.0 | 0.23 | -82.71 | 0 | -0.11 | -266.67 | -266.67 | 0.17 | -78.48 | -61.36 | 0.07 | 250.0 | 600.0 | 0 | -100.0 | 0 | 1.59 | 265.08 | 520.63 | 0.25 | -10.71 | -30.56 | 0.12 | 0.0 | -61.29 | 0.02 | 0.0 | 100.0 | 0.03 | 0.0 | 0 | 194.12 | -59.26 | 47.9 |
| 23Q3 (16) | 0.81 | 452.17 | 102.5 | -0.02 | -300.0 | 97.85 | 1.33 | 291.18 | 416.67 | -0.03 | -200.0 | -200.0 | 0.79 | 459.09 | 249.06 | 0.02 | 0 | 0.0 | 0.09 | 0 | 0 | 0.43 | 0 | -28.04 | 0.28 | -12.5 | 211.11 | 0.12 | -29.41 | -42.86 | 0.02 | 0.0 | 100.0 | 0.03 | 0.0 | 0 | 476.47 | 555.75 | 162.06 |
| 23Q2 (15) | -0.23 | -221.05 | -133.33 | 0.01 | -99.49 | 100.63 | 0.34 | 221.43 | 0 | 0.03 | 200.0 | 400.0 | -0.22 | -110.14 | 75.28 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.32 | -31.91 | 77.78 | 0.17 | -26.09 | 13.33 | 0.02 | 0.0 | 100.0 | 0.03 | 0.0 | 0 | -104.55 | -254.07 | -124.24 |
| 23Q1 (14) | 0.19 | -54.76 | 121.35 | 1.98 | 9800.0 | 330.23 | -0.28 | 0 | -108.97 | 0.01 | 133.33 | 0.0 | 2.17 | 393.18 | 224.0 | 0.03 | 200.0 | -70.0 | -0.09 | 0 | 0 | 0.71 | 179.29 | -77.57 | 0.47 | 30.56 | 370.0 | 0.23 | -25.81 | 187.5 | 0.02 | 100.0 | 100.0 | 0.03 | 0 | 0 | 67.86 | -48.3 | 106.86 |
| 22Q4 (13) | 0.42 | 5.0 | -68.89 | 0.02 | 102.15 | 104.17 | 0 | 100.0 | 0 | -0.03 | -200.0 | -200.0 | 0.44 | 183.02 | -49.43 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.26 | -57.67 | -79.28 | 0.36 | 300.0 | 200.0 | 0.31 | 47.62 | 181.82 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 131.25 | -27.81 | -88.33 |
| 22Q3 (12) | 0.4 | -42.03 | 1233.33 | -0.93 | 41.14 | -4750.0 | -0.42 | 0 | -50.0 | 0.03 | 400.0 | 250.0 | -0.53 | 40.45 | -1160.0 | 0.02 | -98.71 | 0.0 | 0 | 0 | 0 | 0.60 | -98.62 | 2.11 | 0.09 | -50.0 | 125.0 | 0.21 | 40.0 | 425.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 181.82 | -57.84 | 203.03 |
| 22Q2 (11) | 0.69 | 177.53 | 209.52 | -1.58 | -83.72 | -5166.67 | 0 | -100.0 | 0 | -0.01 | -200.0 | 0.0 | -0.89 | 49.14 | -34.85 | 1.55 | 1450.0 | 0 | 0 | 0 | 0 | 43.91 | 1278.75 | 0 | 0.18 | 80.0 | 28.57 | 0.15 | 87.5 | 50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 431.25 | 143.61 | 175.3 |
| 22Q1 (10) | -0.89 | -165.93 | -4350.0 | -0.86 | -79.17 | 0 | 3.12 | 0 | 0 | 0.01 | 200.0 | 125.0 | -1.75 | -301.15 | -8650.0 | 0.1 | 150.0 | 0 | 0 | 0 | 0 | 3.18 | 157.96 | 0 | 0.1 | -16.67 | 25.0 | 0.08 | -27.27 | 33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -988.89 | -187.9 | -3361.11 |
| 21Q4 (9) | 1.35 | 4400.0 | 15.38 | -0.48 | -2500.0 | -4700.0 | 0 | 100.0 | -100.0 | -0.01 | 50.0 | -125.0 | 0.87 | 1640.0 | -25.0 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 1.23 | 108.64 | 0 | 0.12 | 200.0 | 20.0 | 0.11 | 175.0 | 57.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1125.00 | 1775.0 | -23.08 |
| 21Q3 (8) | 0.03 | 104.76 | 142.86 | 0.02 | 166.67 | 0 | -0.28 | 0 | -800.0 | -0.02 | -100.0 | 60.0 | 0.05 | 107.58 | 171.43 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.59 | 0 | 0 | 0.04 | -71.43 | -42.86 | 0.04 | -60.0 | -33.33 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 60.00 | 110.48 | 151.43 |
| 21Q2 (7) | -0.63 | -3050.0 | -350.0 | -0.03 | 0 | -200.0 | 0 | 0 | -100.0 | -0.01 | 75.0 | -114.29 | -0.66 | -3200.0 | -340.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | 75.0 | 0.0 | 0.1 | 66.67 | 0.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -572.73 | -1904.55 | -309.09 |
| 21Q1 (6) | -0.02 | -101.71 | -103.64 | 0 | 100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.04 | -200.0 | 78.95 | -0.02 | -101.72 | -103.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | -20.0 | -20.0 | 0.06 | -14.29 | -25.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -28.57 | -101.95 | -104.16 |
| 20Q4 (5) | 1.17 | 1771.43 | 234.48 | -0.01 | 0 | 0.0 | 0.44 | 1000.0 | 76.0 | 0.04 | 180.0 | -76.47 | 1.16 | 1757.14 | 231.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 42.86 | -9.09 | 0.07 | 16.67 | -12.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1462.50 | 1353.57 | 234.48 |
| 20Q3 (4) | -0.07 | 50.0 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | -60.0 | 0.0 | -0.05 | -171.43 | 0.0 | -0.07 | 53.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.07 | -50.0 | 0.0 | 0.06 | -40.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -116.67 | 16.67 | 0.0 |
| 20Q2 (3) | -0.14 | -125.45 | 0.0 | -0.01 | -200.0 | 0.0 | 0.1 | 116.67 | 0.0 | 0.07 | 136.84 | 0.0 | -0.15 | -126.79 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | 40.0 | 0.0 | 0.1 | 25.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -140.00 | -120.36 | 0.0 |
| 20Q1 (2) | 0.55 | 163.22 | 0.0 | 0.01 | 200.0 | 0.0 | -0.6 | -340.0 | 0.0 | -0.19 | -211.76 | 0.0 | 0.56 | 163.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.1 | -9.09 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 687.50 | 163.22 | 0.0 |
| 19Q4 (1) | -0.87 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1087.50 | 0.0 | 0.0 |
