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) | -0.88 | 0 | -0.64 | 0 | -0.9 | 0 | 0.03 | 0 | -1.52 | 0 | 0.01 | 0.0 | 0 | 0 | 0.42 | 86.61 | -0.55 | 0 | -0.39 | 0 | 0.05 | 25.0 | 0.08 | -11.11 | 0.00 | 0 |
| 2022 (9) | 1.3 | -7.8 | 1.62 | 0 | -0.63 | 0 | -0.47 | 0 | 2.92 | 220.88 | 0.01 | 0 | 0 | 0 | 0.22 | 0 | 0.53 | -36.9 | 0.99 | 30.26 | 0.04 | -20.0 | 0.09 | -35.71 | 116.07 | -21.8 |
| 2021 (8) | 1.41 | 683.33 | -0.5 | 0 | 0.01 | 0 | 0.17 | 30.77 | 0.91 | 106.82 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.84 | 0 | 0.76 | 0 | 0.05 | 0.0 | 0.14 | -12.5 | 148.42 | 0 |
| 2020 (7) | 0.18 | -55.0 | 0.26 | 766.67 | 0 | 0 | 0.13 | 116.67 | 0.44 | 2.33 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.28 | 0 | -0.38 | 0 | 0.05 | 0.0 | 0.16 | -27.27 | 0.00 | 0 |
| 2019 (6) | 0.4 | 0 | 0.03 | 0 | -0.14 | 0 | 0.06 | 0 | 0.43 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.17 | 0 | -0.19 | 0 | 0.05 | 0.0 | 0.22 | -15.38 | 500.00 | 0 |
| 2018 (5) | -0.14 | 0 | -0.62 | 0 | -0.14 | 0 | -0.05 | 0 | -0.76 | 0 | 0.02 | 100.0 | 0 | 0 | 0.35 | 100.35 | -0.07 | 0 | 0.06 | 20.0 | 0.05 | -16.67 | 0.26 | 13.04 | -37.84 | 0 |
| 2017 (4) | 0.2 | -72.97 | -0.47 | 0 | -0.14 | 0 | 0.16 | 0 | -0.27 | 0 | 0.01 | -50.0 | 0 | 0 | 0.17 | -47.59 | 0.15 | 25.0 | 0.05 | -54.55 | 0.06 | -14.29 | 0.23 | 0.0 | 58.82 | -67.41 |
| 2016 (3) | 0.74 | 208.33 | 0.48 | 2300.0 | -0.13 | 0 | -0.05 | 0 | 1.22 | 369.23 | 0.02 | 0.0 | 0 | 0 | 0.33 | -1.64 | 0.12 | 1100.0 | 0.11 | 37.5 | 0.07 | -12.5 | 0.23 | -11.54 | 180.49 | 215.85 |
| 2015 (2) | 0.24 | -63.64 | 0.02 | 0 | -0.28 | 0 | 0.04 | 0 | 0.26 | -58.73 | 0.02 | 100.0 | 0 | 0 | 0.33 | 133.44 | 0.01 | -97.92 | 0.08 | -82.61 | 0.08 | 0.0 | 0.26 | 0.0 | 57.14 | -30.74 |
| 2014 (1) | 0.66 | -21.43 | -0.03 | 0 | -0.45 | 0 | -0.1 | 0 | 0.63 | 12.5 | 0.01 | -66.67 | 0 | 0 | 0.14 | -66.33 | 0.48 | 45.45 | 0.46 | 64.29 | 0.08 | 0.0 | 0.26 | -25.71 | 82.50 | -30.27 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | -0.09 | 70.0 | 70.97 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.02 | 77.78 | 66.67 | -0.09 | 78.05 | 67.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | 52.0 | -33.33 | -0.08 | 46.67 | -700.0 | 0.01 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 0.00 | 0 | 100.0 |
| 24Q1 (19) | -0.3 | -25.0 | 9.09 | -0.11 | -57.14 | -650.0 | 0 | 0 | 0 | -0.09 | -190.0 | -350.0 | -0.41 | -32.26 | -32.26 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.25 | -47.06 | -78.57 | -0.15 | 31.82 | -15.38 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (18) | -0.24 | -2300.0 | -143.64 | -0.07 | 88.52 | -450.0 | 0 | 100.0 | 0 | 0.1 | 1100.0 | -33.33 | -0.31 | 50.0 | -154.39 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.96 | 0 | 88.24 | -0.17 | -13.33 | -270.0 | -0.22 | -633.33 | -1000.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q3 (17) | -0.01 | 96.77 | -104.35 | -0.61 | -2133.33 | -125.31 | -0.9 | 0 | -42.86 | -0.01 | 83.33 | 96.55 | -0.62 | -121.43 | -123.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -66.67 | -207.14 | -0.03 | -200.0 | -106.98 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (16) | -0.31 | 6.06 | -229.17 | 0.03 | 50.0 | -94.74 | 0 | 0 | 0 | -0.06 | -200.0 | 57.14 | -0.28 | 9.68 | -134.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.09 | 35.71 | -175.0 | -0.01 | 92.31 | -103.45 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | -1550.00 | 0 | -2231.25 |
| 23Q1 (15) | -0.33 | -160.0 | -213.79 | 0.02 | 0.0 | 101.44 | 0 | 0 | 0 | -0.02 | -113.33 | 88.89 | -0.31 | -154.39 | 71.82 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.14 | -240.0 | -187.5 | -0.13 | -550.0 | -144.83 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 0.00 | -100.0 | -100.0 |
| 22Q4 (14) | 0.55 | 139.13 | 30.95 | 0.02 | -99.17 | 109.09 | 0 | 100.0 | 0 | 0.15 | 151.72 | 200.0 | 0.57 | -78.41 | 185.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.04 | 0 | 0 | 0.1 | -28.57 | -65.52 | -0.02 | -104.65 | -107.41 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 5500.00 | 10900.0 | 3959.52 |
| 22Q3 (13) | 0.23 | -4.17 | -53.06 | 2.41 | 322.81 | 931.03 | -0.63 | 0 | 0 | -0.29 | -107.14 | -1066.67 | 2.64 | 225.93 | 1220.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.14 | 16.67 | -39.13 | 0.43 | 48.28 | 95.45 | 0.01 | 0.0 | 0.0 | 0.02 | -33.33 | -50.0 | 50.00 | -31.25 | -72.45 |
| 22Q2 (12) | 0.24 | -17.24 | 9.09 | 0.57 | 141.01 | 1325.0 | 0 | 0 | 0 | -0.14 | 22.22 | -275.0 | 0.81 | 173.64 | 211.54 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.86 | 0 | 0 | 0.12 | -25.0 | -60.0 | 0.29 | 0.0 | 20.83 | 0.01 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 72.73 | -17.24 | -4.13 |
| 22Q1 (11) | 0.29 | -30.95 | 3.57 | -1.39 | -531.82 | -6850.0 | 0 | 0 | -100.0 | -0.18 | -460.0 | -1900.0 | -1.1 | -650.0 | -523.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | -44.83 | 700.0 | 0.29 | 7.41 | 1350.0 | 0.01 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 87.88 | -35.14 | -78.03 |
| 21Q4 (10) | 0.42 | -14.29 | 366.67 | -0.22 | 24.14 | -1000.0 | 0 | 0 | 0 | 0.05 | 66.67 | 66.67 | 0.2 | 0.0 | 185.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.29 | 26.09 | 314.29 | 0.27 | 22.73 | 2800.0 | 0.01 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | 135.48 | -25.35 | -39.78 |
| 21Q3 (9) | 0.49 | 122.73 | 390.0 | -0.29 | -825.0 | -1066.67 | 0 | 0 | 0 | 0.03 | -62.5 | -57.14 | 0.2 | -23.08 | 53.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | -23.33 | 675.0 | 0.22 | -8.33 | 540.0 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 181.48 | 139.23 | 0 |
| 21Q2 (8) | 0.22 | -21.43 | 257.14 | 0.04 | 300.0 | 144.44 | 0 | -100.0 | 0 | 0.08 | 700.0 | 166.67 | 0.26 | 0.0 | 213.04 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.3 | 1400.0 | 314.29 | 0.24 | 1100.0 | 233.33 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 75.86 | -81.03 | 0 |
| 21Q1 (7) | 0.28 | 211.11 | 100.0 | -0.02 | 0.0 | -105.88 | 0.01 | 0 | 0 | 0.01 | -66.67 | 200.0 | 0.26 | 271.43 | -45.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -71.43 | 111.76 | 0.02 | 300.0 | 114.29 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 400.00 | 77.78 | 0 |
| 20Q4 (6) | 0.09 | -10.0 | -43.75 | -0.02 | -166.67 | 95.65 | 0 | 0 | 0 | 0.03 | -57.14 | -50.0 | 0.07 | -46.15 | 123.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 275.0 | 153.85 | -0.01 | 80.0 | 95.0 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | 225.00 | 0 | 0 |
| 20Q3 (5) | 0.1 | 171.43 | -66.67 | 0.03 | 133.33 | 0.0 | 0 | 0 | 100.0 | 0.07 | 133.33 | 600.0 | 0.13 | 156.52 | -60.61 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | 71.43 | -33.33 | -0.05 | 72.22 | -150.0 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 20Q2 (4) | -0.14 | -200.0 | 0.0 | -0.09 | -126.47 | 0.0 | 0 | 0 | 0.0 | 0.03 | 400.0 | 0.0 | -0.23 | -147.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.14 | 17.65 | 0.0 | -0.18 | -28.57 | 0.0 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (3) | 0.14 | -12.5 | 0.0 | 0.34 | 173.91 | 0.0 | 0 | 0 | 0.0 | -0.01 | -116.67 | 0.0 | 0.48 | 260.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.17 | -30.77 | 0.0 | -0.14 | 30.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (2) | 0.16 | -46.67 | 0.0 | -0.46 | -1633.33 | 0.0 | 0 | 100.0 | 0.0 | 0.06 | 500.0 | 0.0 | -0.3 | -190.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.13 | -333.33 | 0.0 | -0.2 | -900.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (1) | 0.3 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 600.00 | 0.0 | 0.0 |
