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) | 0.19 | -62.75 | -0.03 | 0 | -0.45 | 0 | 0.01 | 0 | 0.16 | -65.22 | 0.04 | 100.0 | 0 | 0 | 0.74 | 141.33 | 0.43 | -18.87 | 0.44 | -22.81 | 0.09 | -10.0 | 0.01 | 0.0 | 35.19 | -53.09 |
| 2022 (9) | 0.51 | -13.56 | -0.05 | 0 | -0.12 | 0 | -0.04 | 0 | 0.46 | -11.54 | 0.02 | 100.0 | 0 | 0 | 0.31 | 68.5 | 0.53 | -3.64 | 0.57 | 50.0 | 0.1 | 0.0 | 0.01 | 0.0 | 75.00 | -37.71 |
| 2021 (8) | 0.59 | 5.36 | -0.07 | 0 | 2.72 | 0 | -0.04 | 0 | 0.52 | -28.77 | 0.01 | 0.0 | 0 | 0 | 0.18 | -25.41 | 0.55 | 96.43 | 0.38 | 58.33 | 0.1 | 0.0 | 0.01 | -66.67 | 120.41 | -20.44 |
| 2020 (7) | 0.56 | 166.67 | 0.17 | 0 | -0.39 | 0 | 0.03 | -75.0 | 0.73 | 0 | 0.01 | -50.0 | 0 | 0 | 0.24 | -29.32 | 0.28 | -28.21 | 0.24 | 0.0 | 0.1 | -9.09 | 0.03 | 0.0 | 151.35 | 173.87 |
| 2019 (6) | 0.21 | -51.16 | -0.25 | 0 | -0.34 | 0 | 0.12 | 100.0 | -0.04 | 0 | 0.02 | -50.0 | 0 | 0 | 0.34 | -56.28 | 0.39 | 14.71 | 0.24 | -25.0 | 0.11 | 175.0 | 0.03 | 0.0 | 55.26 | -49.88 |
| 2018 (5) | 0.43 | 0 | -0.04 | 0 | -0.07 | 0 | 0.06 | 0 | 0.39 | 0 | 0.04 | 33.33 | 0 | 0 | 0.79 | 34.65 | 0.34 | 21.43 | 0.32 | 100.0 | 0.04 | 33.33 | 0.03 | 200.0 | 110.26 | 0 |
| 2017 (4) | -0.52 | 0 | -0.07 | 0 | -0.34 | 0 | 0 | 0 | -0.59 | 0 | 0.03 | -25.0 | 0 | 0 | 0.58 | -40.2 | 0.28 | -40.43 | 0.16 | -57.89 | 0.03 | 0.0 | 0.01 | 0.0 | -260.00 | 0 |
| 2016 (3) | -0.18 | 0 | -0.05 | 0 | -0.57 | 0 | -0.05 | 0 | -0.23 | 0 | 0.04 | 300.0 | 0 | 0 | 0.98 | 194.38 | 0.47 | 23.68 | 0.38 | 5.56 | 0.03 | -25.0 | 0.01 | 0.0 | -42.86 | 0 |
| 2015 (2) | 0.35 | 400.0 | -0.02 | 0 | 1.15 | 422.73 | -0.19 | 0 | 0.33 | 0 | 0.01 | -85.71 | 0 | 0 | 0.33 | -88.61 | 0.38 | 46.15 | 0.36 | 38.46 | 0.04 | 33.33 | 0.01 | 0 | 85.37 | 253.66 |
| 2014 (1) | 0.07 | 600.0 | -0.09 | 0 | 0.22 | -74.71 | 0 | 0 | -0.02 | 0 | 0.07 | 250.0 | 0 | 0 | 2.92 | 140.62 | 0.26 | 333.33 | 0.26 | 333.33 | 0.03 | 0.0 | 0 | 0 | 24.14 | 141.38 |
| 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 | -100.0 | -100.0 | 0.2 | 600.0 | 2100.0 | -0.54 | -2600.0 | -38.46 | 0.01 | 133.33 | -50.0 | 0.2 | -70.59 | -79.59 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | -43.75 | -10.0 | 0.04 | -81.82 | -80.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.72 | 7.46 | 1100.0 | -0.04 | 81.82 | 91.49 | -0.02 | -100.0 | 0.0 | -0.03 | -50.0 | 0 | 0.68 | 51.11 | 265.85 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.13 | 168.09 | 276.6 | 0.16 | 1500.0 | -11.11 | 0.22 | 46.67 | -4.35 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | -23.88 | 1150.0 |
| 24Q1 (18) | 0.67 | 224.07 | 309.38 | -0.22 | -147.83 | -1000.0 | -0.01 | 75.0 | 0.0 | -0.02 | -300.0 | 0.0 | 0.45 | 662.5 | 232.35 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.79 | -69.84 | -23.02 | 0.01 | -92.86 | 0.0 | 0.15 | 1400.0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 394.12 | 121.9 | 124.63 |
| 23Q4 (17) | -0.54 | -154.55 | -184.21 | 0.46 | 4700.0 | 0 | -0.04 | 89.74 | 84.62 | 0.01 | -50.0 | 125.0 | -0.08 | -108.16 | 57.89 | 0.03 | 0 | 0 | 0 | 0 | 0 | 2.63 | 0 | 0 | 0.14 | 40.0 | 180.0 | 0.01 | -95.0 | 150.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -1800.00 | -500.0 | 0 |
| 23Q3 (16) | 0.99 | 1550.0 | 141.46 | -0.01 | 97.87 | 83.33 | -0.39 | -1850.0 | -1850.0 | 0.02 | 0 | 0 | 0.98 | 339.02 | 180.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.1 | -44.44 | -52.38 | 0.2 | -13.04 | -25.93 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 450.00 | 1775.0 | 218.29 |
| 23Q2 (15) | 0.06 | 118.75 | -72.73 | -0.47 | -2250.0 | -2450.0 | -0.02 | -100.0 | 0.0 | 0 | 100.0 | -100.0 | -0.41 | -20.59 | -270.83 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.56 | -45.2 | 0 | 0.18 | 1700.0 | -33.33 | 0.23 | 0 | -14.81 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 24.00 | 101.5 | -68.36 |
| 23Q1 (14) | -0.32 | -68.42 | -633.33 | -0.02 | 0 | -100.0 | -0.01 | 96.15 | -105.56 | -0.02 | 50.0 | 33.33 | -0.34 | -78.95 | -780.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.03 | 0 | 0 | 0.01 | -80.0 | 0 | 0 | 100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -1600.00 | 0 | -1700.0 |
| 22Q4 (13) | -0.19 | -146.34 | -272.73 | 0 | 100.0 | 100.0 | -0.26 | -1200.0 | -109.49 | -0.04 | 0 | 0 | -0.19 | -154.29 | -337.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.05 | -76.19 | -72.22 | -0.02 | -107.41 | -120.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.41 | 86.36 | 412.5 | -0.06 | -400.0 | 0 | -0.02 | 0.0 | 90.0 | 0 | -100.0 | 100.0 | 0.35 | 45.83 | 337.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.58 | 0 | 0 | 0.21 | -22.22 | 40.0 | 0.27 | 0.0 | 125.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 141.38 | 86.36 | 147.41 |
| 22Q2 (11) | 0.22 | 266.67 | -15.38 | 0.02 | 300.0 | 166.67 | -0.02 | -111.11 | 50.0 | 0.03 | 200.0 | 400.0 | 0.24 | 380.0 | 4.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 0 | 68.75 | 0.27 | 575.0 | 125.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 75.86 | -24.14 | -59.15 |
| 22Q1 (10) | 0.06 | -45.45 | -57.14 | -0.01 | 66.67 | 0.0 | 0.18 | -93.43 | -18.18 | -0.03 | 0 | 0 | 0.05 | -37.5 | -61.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | -100.0 | 0.04 | -60.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 9.09 | -57.14 |
| 21Q4 (9) | 0.11 | 37.5 | -45.0 | -0.03 | 0 | 0 | 2.74 | 1470.0 | 13800.0 | 0 | 100.0 | 0 | 0.08 | 0.0 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 20.0 | 50.0 | 0.1 | -16.67 | 25.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 91.67 | 60.42 | -54.17 |
| 21Q3 (8) | 0.08 | -69.23 | -77.78 | 0 | 100.0 | -100.0 | -0.2 | -400.0 | -42.86 | -0.02 | -100.0 | -166.67 | 0.08 | -65.22 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | -6.25 | -11.76 | 0.12 | 0.0 | -7.69 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 57.14 | -69.23 | -74.6 |
| 21Q2 (7) | 0.26 | 85.71 | 316.67 | -0.03 | -200.0 | 25.0 | -0.04 | -118.18 | 80.0 | -0.01 | 0 | 0 | 0.23 | 76.92 | 243.75 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 166.67 | 900.0 | 0.12 | 200.0 | 300.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | -100.0 | 185.71 | -20.41 | 192.86 |
| 21Q1 (6) | 0.14 | -30.0 | 16.67 | -0.01 | 0 | -105.56 | 0.22 | 1200.0 | 650.0 | 0 | 0 | -100.0 | 0.13 | -35.0 | -56.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | -50.0 | 500.0 | 0.04 | -50.0 | 300.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | -100.0 | 233.33 | 16.67 | -2.78 |
| 20Q4 (5) | 0.2 | -44.44 | 433.33 | 0 | -100.0 | 100.0 | -0.02 | 85.71 | 0.0 | 0 | -100.0 | -100.0 | 0.2 | -50.0 | 385.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.12 | -29.41 | 300.0 | 0.08 | -38.46 | 214.29 | 0.02 | 0.0 | -33.33 | 0 | -100.0 | -100.0 | 200.00 | -11.11 | 0 |
| 20Q3 (4) | 0.36 | 400.0 | 0.0 | 0.04 | 200.0 | 0.0 | -0.14 | 30.0 | 0.0 | 0.03 | 0 | 0.0 | 0.4 | 350.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.17 | 950.0 | 0.0 | 0.13 | 333.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 225.00 | 212.5 | 0.0 |
| 20Q2 (3) | -0.12 | -200.0 | 0.0 | -0.04 | -122.22 | 0.0 | -0.2 | -400.0 | 0.0 | 0 | -100.0 | 0.0 | -0.16 | -153.33 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.02 | -300.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | -200.00 | -183.33 | 0.0 |
| 20Q1 (2) | 0.12 | 300.0 | 0.0 | 0.18 | 1900.0 | 0.0 | -0.04 | -100.0 | 0.0 | 0.01 | -75.0 | 0.0 | 0.3 | 528.57 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.01 | -3.03 | 0.0 | 0.01 | -66.67 | 0.0 | 0.01 | 114.29 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 240.00 | 0 | 0.0 |
| 19Q4 (1) | -0.06 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
