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) | 2.08 | -35.0 | -0.42 | 0 | -0.83 | 0 | -0.09 | 0 | 1.66 | -8.79 | 0.23 | -76.29 | 0 | 0 | 1.45 | -78.72 | 2.31 | 20.31 | 1.99 | 15.7 | 0.19 | 26.67 | 0.05 | -16.67 | 93.27 | -43.74 |
| 2022 (9) | 3.2 | 56.86 | -1.38 | 0 | -0.27 | 0 | 0.09 | 0 | 1.82 | 0 | 0.97 | -85.12 | 0 | 0 | 6.80 | -87.69 | 1.92 | 34.27 | 1.72 | 29.32 | 0.15 | 25.0 | 0.06 | 20.0 | 165.80 | 21.91 |
| 2021 (8) | 2.04 | -9.73 | -6.67 | 0 | 2.67 | 167.0 | 0 | 0 | -4.63 | 0 | 6.52 | 12940.0 | 0 | 0 | 55.21 | 11946.27 | 1.43 | 8.33 | 1.33 | 11.76 | 0.12 | 33.33 | 0.05 | 150.0 | 136.00 | -21.77 |
| 2020 (7) | 2.26 | 101.79 | -0.03 | 0 | 1.0 | 0 | 0.01 | 0.0 | 2.23 | 46.71 | 0.05 | 400.0 | 0 | 0 | 0.46 | 343.63 | 1.32 | 41.94 | 1.19 | 38.37 | 0.09 | 80.0 | 0.02 | 100.0 | 173.85 | 42.8 |
| 2019 (6) | 1.12 | 13.13 | 0.4 | 0 | -0.11 | 0 | 0.01 | 0 | 1.52 | 462.96 | 0.01 | -75.0 | 0 | 0 | 0.10 | -77.22 | 0.93 | 19.23 | 0.86 | 21.13 | 0.05 | 66.67 | 0.01 | 0.0 | 121.74 | -7.77 |
| 2018 (5) | 0.99 | -19.51 | -0.72 | 0 | -0.31 | 0 | -0.02 | 0 | 0.27 | -77.31 | 0.04 | 300.0 | 0 | 0 | 0.45 | 270.98 | 0.78 | 200.0 | 0.71 | 136.67 | 0.03 | 0.0 | 0.01 | -50.0 | 132.00 | -62.44 |
| 2017 (4) | 1.23 | 6050.0 | -0.04 | 0 | -0.19 | 0 | 0.02 | 0 | 1.19 | 981.82 | 0.01 | -50.0 | 0 | 0 | 0.12 | -51.28 | 0.26 | 225.0 | 0.3 | 233.33 | 0.03 | 0.0 | 0.02 | 100.0 | 351.43 | 2184.29 |
| 2016 (3) | 0.02 | 0 | 0.09 | 0 | -0.03 | 0 | 0 | 0 | 0.11 | 0 | 0.02 | 0 | 0 | 0 | 0.25 | 0 | 0.08 | 0 | 0.09 | 0 | 0.03 | 0 | 0.01 | 0 | 15.38 | 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) | 0.35 | -23.91 | -53.95 | -0.26 | -750.0 | -73.33 | -0.07 | 93.4 | -600.0 | -0.01 | 0 | 75.0 | 0.09 | -82.0 | -85.25 | 0.02 | 0 | -71.43 | 0 | -100.0 | -100.0 | 0.45 | 0 | -75.01 | 0.6 | 5.26 | 7.14 | 0.6 | 3.45 | 30.43 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 53.03 | -26.22 | -63.72 |
| 24Q2 (19) | 0.46 | -6.12 | 370.59 | 0.04 | -20.0 | 166.67 | -1.06 | -1414.29 | -34.18 | 0 | -100.0 | 0 | 0.5 | -7.41 | 317.39 | 0 | 0 | -100.0 | 0.01 | 0 | 125.0 | -0.00 | 0 | -100.0 | 0.57 | 62.86 | 18.75 | 0.58 | 114.81 | 31.82 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 71.88 | -51.59 | 311.4 |
| 24Q1 (18) | 0.49 | -69.57 | 508.33 | 0.05 | 162.5 | 138.46 | -0.07 | -133.33 | -600.0 | 0.01 | 200.0 | 125.0 | 0.54 | -64.71 | 316.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.35 | -60.23 | -10.26 | 0.27 | -62.5 | -27.03 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 148.48 | -28.06 | 632.07 |
| 23Q4 (17) | 1.61 | 111.84 | -11.54 | -0.08 | 46.67 | 90.36 | -0.03 | -200.0 | -107.69 | -0.01 | 75.0 | -110.0 | 1.53 | 150.82 | 54.55 | 0.12 | 71.43 | -79.31 | 0.08 | 60.0 | -57.89 | 2.61 | 46.03 | -80.62 | 0.88 | 57.14 | 37.5 | 0.72 | 56.52 | 28.57 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | -50.0 | 206.41 | 41.23 | -29.68 |
| 23Q3 (16) | 0.76 | 547.06 | 0.0 | -0.15 | -150.0 | 37.5 | -0.01 | 98.73 | 98.41 | -0.04 | 0 | -300.0 | 0.61 | 365.22 | 17.31 | 0.07 | 133.33 | -12.5 | 0.05 | 225.0 | 133.33 | 1.79 | 129.16 | -17.65 | 0.56 | 16.67 | 9.8 | 0.46 | 4.55 | 6.98 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 146.15 | 529.86 | -7.69 |
| 23Q2 (15) | -0.17 | -41.67 | -165.38 | -0.06 | 53.85 | 64.71 | -0.79 | -7800.0 | -7800.0 | 0 | 100.0 | 0 | -0.23 | 8.0 | -355.56 | 0.03 | 50.0 | -90.32 | -0.04 | 50.0 | -157.14 | 0.78 | 39.06 | -91.56 | 0.48 | 23.08 | -5.88 | 0.44 | 18.92 | -12.0 | 0.05 | 0.0 | 66.67 | 0.01 | 0.0 | -50.0 | -34.00 | -21.83 | -171.92 |
| 23Q1 (14) | -0.12 | -106.59 | -133.33 | -0.13 | 84.34 | 0.0 | -0.01 | -102.56 | 0.0 | -0.04 | -140.0 | -500.0 | -0.25 | -125.25 | -208.7 | 0.02 | -96.55 | 0 | -0.08 | -142.11 | 27.27 | 0.56 | -95.83 | 0 | 0.39 | -39.06 | 50.0 | 0.37 | -33.93 | 54.17 | 0.05 | 25.0 | 25.0 | 0.01 | -50.0 | 0.0 | -27.91 | -109.51 | -122.48 |
| 22Q4 (13) | 1.82 | 139.47 | 9.64 | -0.83 | -245.83 | 83.43 | 0.39 | 161.9 | -88.32 | 0.1 | 1100.0 | 1100.0 | 0.99 | 90.38 | 129.55 | 0.58 | 625.0 | -91.09 | 0.19 | 226.67 | -88.62 | 13.49 | 520.47 | -92.67 | 0.64 | 25.49 | -3.03 | 0.56 | 30.23 | -5.08 | 0.04 | 0.0 | 33.33 | 0.02 | 100.0 | 100.0 | 293.55 | 85.4 | 11.41 |
| 22Q3 (12) | 0.76 | 192.31 | 153.33 | -0.24 | -41.18 | 85.96 | -0.63 | -6200.0 | -3.28 | -0.01 | 0 | 0.0 | 0.52 | 477.78 | 136.88 | 0.08 | -74.19 | 0 | -0.15 | -314.29 | 91.02 | 2.17 | -76.51 | 0 | 0.51 | 0.0 | 41.67 | 0.43 | -14.0 | 34.38 | 0.04 | 33.33 | 33.33 | 0.01 | -50.0 | 0.0 | 158.33 | 234.94 | 90.0 |
| 22Q2 (11) | 0.26 | -27.78 | 30.0 | -0.17 | -30.77 | -342.86 | -0.01 | 0.0 | 80.0 | 0 | -100.0 | 0 | 0.09 | -60.87 | -66.67 | 0.31 | 0 | 0 | 0.07 | 163.64 | 0 | 9.25 | 0 | 0 | 0.51 | 96.15 | 34.21 | 0.5 | 108.33 | 35.14 | 0.03 | -25.0 | 0.0 | 0.02 | 100.0 | 100.0 | 47.27 | -61.92 | -3.09 |
| 22Q1 (10) | 0.36 | -78.31 | 427.27 | -0.13 | 97.41 | -550.0 | -0.01 | -100.3 | 50.0 | 0.01 | 200.0 | -50.0 | 0.23 | 106.87 | 276.92 | 0 | -100.0 | -100.0 | -0.11 | -106.59 | 0 | -0.00 | -100.0 | -100.0 | 0.26 | -60.61 | 766.67 | 0.24 | -59.32 | 500.0 | 0.04 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | 124.14 | -52.89 | 190.28 |
| 21Q4 (9) | 1.66 | 453.33 | 59.62 | -5.01 | -192.98 | 0 | 3.34 | 647.54 | 115.48 | -0.01 | 0.0 | 0.0 | -3.35 | -137.59 | -422.12 | 6.51 | 0 | 32450.0 | 1.67 | 200.0 | 0 | 183.90 | 0 | 30702.97 | 0.66 | 83.33 | 29.41 | 0.59 | 84.38 | 25.53 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 263.49 | 216.19 | 29.21 |
| 21Q3 (8) | 0.3 | 50.0 | -57.75 | -1.71 | -2542.86 | -5800.0 | -0.61 | -1120.0 | -35.56 | -0.01 | 0 | 0 | -1.41 | -622.22 | -290.54 | 0 | 0 | -100.0 | -1.67 | 0 | 0 | -0.00 | 0 | -100.0 | 0.36 | -5.26 | 9.09 | 0.32 | -13.51 | 10.34 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 83.33 | 70.83 | -62.44 |
| 21Q2 (7) | 0.2 | 281.82 | -50.0 | 0.07 | 450.0 | 0 | -0.05 | -150.0 | 0.0 | 0 | -100.0 | 0 | 0.27 | 307.69 | -32.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.38 | 1166.67 | 0.0 | 0.37 | 825.0 | 8.82 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 48.78 | 135.48 | -54.88 |
| 21Q1 (6) | -0.11 | -110.58 | -210.0 | -0.02 | 0 | 60.0 | -0.02 | -101.29 | 60.0 | 0.02 | 300.0 | 100.0 | -0.13 | -112.5 | -360.0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.42 | -29.32 | 0 | 0.03 | -94.12 | -72.73 | 0.04 | -91.49 | -55.56 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0 | -137.50 | -167.43 | -251.25 |
| 20Q4 (5) | 1.04 | 46.48 | -19.38 | 0 | -100.0 | 100.0 | 1.55 | 444.44 | 3975.0 | -0.01 | 0 | 0 | 1.04 | 40.54 | -14.05 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0.60 | -46.67 | 0 | 0.51 | 54.55 | 10.87 | 0.47 | 62.07 | 9.3 | 0.03 | 50.0 | 50.0 | 0.01 | 0.0 | 0.0 | 203.92 | -8.09 | -27.28 |
| 20Q3 (4) | 0.71 | 77.5 | 0.0 | 0.03 | 0 | 0.0 | -0.45 | -800.0 | 0.0 | 0 | 0 | 0.0 | 0.74 | 85.0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.12 | 0 | 0.0 | 0.33 | -13.16 | 0.0 | 0.29 | -14.71 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 221.88 | 105.23 | 0.0 |
| 20Q2 (3) | 0.4 | 300.0 | 0.0 | 0 | 100.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.4 | 700.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.38 | 245.45 | 0.0 | 0.34 | 277.78 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 108.11 | 18.92 | 0.0 |
| 20Q1 (2) | 0.1 | -92.25 | 0.0 | -0.05 | 37.5 | 0.0 | -0.05 | -25.0 | 0.0 | 0.01 | 0 | 0.0 | 0.05 | -95.87 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.11 | -76.09 | 0.0 | 0.09 | -79.07 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 90.91 | -67.58 | 0.0 |
| 19Q4 (1) | 1.29 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 280.43 | 0.0 | 0.0 |
