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) | 3.0 | 757.14 | -0.03 | 0 | -1.98 | 0 | 0.03 | 0 | 2.97 | 65.92 | 0.29 | -69.15 | -0.05 | 0 | 3.27 | -59.73 | 0.2 | 0 | 1.09 | 91.23 | 0.71 | 26.79 | 0.45 | 32.35 | 133.33 | 460.0 |
| 2022 (9) | 0.35 | 0 | 1.44 | 0 | -1.84 | 0 | -0.08 | 0 | 1.79 | 0 | 0.94 | 154.05 | -0.16 | 0 | 8.11 | 86.76 | -1.05 | 0 | 0.57 | 0 | 0.56 | 33.33 | 0.34 | 183.33 | 23.81 | 0 |
| 2021 (8) | -0.04 | 0 | -1.1 | 0 | 0.6 | 0 | 0.01 | -75.0 | -1.14 | 0 | 0.37 | 5.71 | -0.08 | 0 | 4.34 | 26.81 | -0.64 | 0 | -0.58 | 0 | 0.42 | 23.53 | 0.12 | 1100.0 | 0.00 | 0 |
| 2020 (7) | 0.63 | 0 | 0.92 | 0 | -1.52 | 0 | 0.04 | 100.0 | 1.55 | 0 | 0.35 | 600.0 | -0.04 | 0 | 3.42 | 1302.74 | -1.82 | 0 | -1.71 | 0 | 0.34 | -15.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | -0.57 | 0 | -0.13 | 0 | 0.38 | 0 | 0.02 | 100.0 | -0.7 | 0 | 0.05 | -54.55 | -0.02 | 0 | 0.24 | -40.43 | -1.04 | 0 | -2.5 | 0 | 0.4 | 135.29 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.74 | 0 | -0.04 | 0 | -0.82 | 0 | 0.01 | 0 | -0.78 | 0 | 0.11 | 120.0 | -0.01 | 0 | 0.41 | 132.95 | -0.34 | 0 | -0.28 | 0 | 0.17 | 112.5 | 0.01 | 0 | 0.00 | 0 |
| 2017 (4) | -1.85 | 0 | -3.01 | 0 | 5.62 | 0 | -0.07 | 0 | -4.86 | 0 | 0.05 | 0 | 0 | 0 | 0.18 | 0 | -0.23 | 0 | 0.13 | -51.85 | 0.08 | 33.33 | 0 | 0 | -880.95 | 0 |
| 2016 (3) | 2.22 | -23.45 | 0.46 | 0 | -3.65 | 0 | -0.08 | 0 | 2.68 | 64.42 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.1 | 0 | 0.27 | 0 | 0.06 | 20.0 | 0 | 0 | 672.73 | 0 |
| 2015 (2) | 2.9 | 0 | -1.27 | 0 | 1.95 | 105.26 | 0.25 | 0 | 1.63 | 0 | 0.08 | -66.67 | 0 | 0 | 0.36 | -68.11 | -0.53 | 0 | -0.26 | 0 | 0.05 | 150.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -1.17 | 0 | -0.23 | 0 | 0.95 | -37.91 | -0.43 | 0 | -1.4 | 0 | 0.24 | 380.0 | 0 | 0 | 1.13 | 725.34 | -0.19 | 0 | 0.16 | -27.27 | 0.02 | 100.0 | 0 | 0 | -650.00 | 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) | 0.68 | 23.64 | 3300.0 | -0.91 | -800.0 | -810.0 | -0.12 | 86.96 | -140.0 | -0.11 | -1000.0 | -83.33 | -0.23 | -133.82 | -187.5 | 0.12 | 0 | 71.43 | 0 | 0 | 0 | 9.16 | 0 | 104.14 | 0.2 | 190.91 | 190.91 | 0.37 | 331.25 | 305.56 | 0.23 | 27.78 | 27.78 | 0.06 | 20.0 | -45.45 | 103.03 | -86.89 | 466.67 |
| 24Q2 (19) | 0.55 | 159.14 | -50.89 | 0.13 | -93.26 | 750.0 | -0.92 | -268.0 | -16.46 | -0.01 | 90.0 | 90.91 | 0.68 | -32.0 | -38.18 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.22 | 12.0 | -257.14 | -0.16 | 15.79 | -176.19 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | -54.55 | 785.71 | 133.79 | 250.77 |
| 24Q1 (18) | -0.93 | -144.29 | -287.5 | 1.93 | 1830.0 | 0 | -0.25 | 59.02 | 52.83 | -0.1 | -152.63 | -600.0 | 1.0 | -54.55 | 516.67 | 0.01 | 200.0 | -94.12 | 0 | 0 | 100.0 | 0.65 | 300.0 | -89.0 | -0.25 | -133.33 | 46.81 | -0.19 | -111.87 | 64.15 | 0.18 | 5.88 | 0.0 | 0.05 | -54.55 | -54.55 | -2325.00 | -2181.43 | 0 |
| 23Q4 (17) | 2.1 | 10400.0 | 296.23 | 0.1 | 200.0 | -92.31 | -0.61 | -1120.0 | 66.48 | 0.19 | 416.67 | 2000.0 | 2.2 | 2850.0 | 20.22 | -0.01 | -114.29 | -104.17 | 0 | 0 | 100.0 | -0.33 | -107.28 | -106.03 | 0.75 | 440.91 | 327.27 | 1.6 | 988.89 | 201.89 | 0.17 | -5.56 | 21.43 | 0.11 | 0.0 | 0.0 | 111.70 | 514.36 | 64.39 |
| 23Q3 (16) | 0.02 | -98.21 | 104.0 | -0.1 | -400.0 | 66.67 | -0.05 | 93.67 | -123.81 | -0.06 | 45.45 | -20.0 | -0.08 | -107.27 | 90.0 | 0.07 | 16.67 | -77.42 | 0 | 100.0 | 100.0 | 4.49 | 4.7 | -62.08 | -0.22 | -257.14 | 52.17 | -0.18 | -185.71 | 50.0 | 0.18 | 0.0 | 28.57 | 0.11 | 0.0 | 37.5 | 18.18 | -91.88 | 0 |
| 23Q2 (15) | 1.12 | 566.67 | 366.67 | -0.02 | 0 | -125.0 | -0.79 | -49.06 | -243.48 | -0.11 | -650.0 | -450.0 | 1.1 | 558.33 | 243.75 | 0.06 | -64.71 | -77.78 | -0.01 | 75.0 | 75.0 | 4.29 | -27.9 | -69.21 | 0.14 | 129.79 | 129.17 | 0.21 | 139.62 | 275.0 | 0.18 | 0.0 | 28.57 | 0.11 | 0.0 | 37.5 | 224.00 | 0 | -6.67 |
| 23Q1 (14) | -0.24 | -145.28 | -366.67 | 0 | -100.0 | -100.0 | -0.53 | 70.88 | 0 | 0.02 | 300.0 | 0 | -0.24 | -113.11 | -152.17 | 0.17 | -29.17 | 30.77 | -0.04 | 0.0 | 33.33 | 5.94 | 9.72 | 18.42 | -0.47 | -42.42 | -313.64 | -0.53 | -200.0 | -200.0 | 0.18 | 28.57 | 28.57 | 0.11 | 0.0 | 57.14 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 0.53 | 206.0 | 76.67 | 1.3 | 533.33 | 493.94 | -1.82 | -966.67 | -1400.0 | -0.01 | 80.0 | 0 | 1.83 | 328.75 | 6200.0 | 0.24 | -22.58 | 20.0 | -0.04 | -100.0 | -111.11 | 5.42 | -54.21 | -23.34 | -0.33 | 28.26 | -83.33 | 0.53 | 247.22 | 352.38 | 0.14 | 0.0 | 40.0 | 0.11 | 37.5 | 57.14 | 67.95 | 0 | 0 |
| 22Q3 (12) | -0.5 | -308.33 | -614.29 | -0.3 | -475.0 | 14.29 | 0.21 | 191.3 | 600.0 | -0.05 | -150.0 | -600.0 | -0.8 | -350.0 | -90.48 | 0.31 | 14.81 | 1450.0 | -0.02 | 50.0 | 92.86 | 11.83 | -14.98 | 887.98 | -0.46 | 4.17 | -53.33 | -0.36 | -200.0 | -38.46 | 0.14 | 0.0 | 27.27 | 0.08 | 0.0 | 300.0 | 0.00 | -100.0 | 0 |
| 22Q2 (11) | 0.24 | 166.67 | 142.86 | 0.08 | -78.38 | 133.33 | -0.23 | 0 | -162.16 | -0.02 | 0 | -300.0 | 0.32 | -30.43 | 140.0 | 0.27 | 107.69 | 440.0 | -0.04 | 33.33 | 71.43 | 13.92 | 177.28 | 445.57 | -0.48 | -318.18 | -242.86 | -0.12 | -122.64 | -71.43 | 0.14 | 0.0 | 27.27 | 0.08 | 14.29 | 300.0 | 240.00 | 1873.33 | 125.71 |
| 22Q1 (10) | 0.09 | -70.0 | -68.97 | 0.37 | 212.12 | 317.65 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | 0.46 | 1633.33 | 283.33 | 0.13 | -35.0 | 30.0 | -0.06 | -116.67 | -500.0 | 5.02 | -28.98 | 3.4 | 0.22 | 222.22 | 1200.0 | 0.53 | 352.38 | 1425.0 | 0.14 | 40.0 | 27.27 | 0.07 | 0.0 | 600.0 | 12.16 | 0 | -96.64 |
| 21Q4 (9) | 0.3 | 528.57 | 15.38 | -0.33 | 5.71 | 0 | 0.14 | 366.67 | 115.91 | 0 | -100.0 | 0 | -0.03 | 92.86 | -111.54 | 0.2 | 900.0 | 17.65 | 0.36 | 228.57 | 1300.0 | 7.07 | 490.11 | 17.65 | -0.18 | 40.0 | 58.14 | -0.21 | 19.23 | 58.82 | 0.1 | -9.09 | -9.09 | 0.07 | 250.0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.07 | 87.5 | -110.94 | -0.35 | -45.83 | -138.04 | 0.03 | -91.89 | 104.69 | 0.01 | 0.0 | -87.5 | -0.42 | 47.5 | -126.92 | 0.02 | -60.0 | -87.5 | -0.28 | -100.0 | 0 | 1.20 | -53.05 | -78.59 | -0.3 | -114.29 | -76.47 | -0.26 | -271.43 | -425.0 | 0.11 | 0.0 | 57.14 | 0.02 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.56 | -293.1 | -900.0 | -0.24 | -41.18 | -2500.0 | 0.37 | 516.67 | 311.11 | 0.01 | 200.0 | 0 | -0.8 | -766.67 | -1100.0 | 0.05 | -50.0 | 150.0 | -0.14 | -1300.0 | 0 | 2.55 | -47.45 | 217.6 | -0.14 | -600.0 | 71.43 | -0.07 | -75.0 | 86.0 | 0.11 | 0.0 | 57.14 | 0.02 | 100.0 | 0 | -933.33 | -357.47 | 0 |
| 21Q1 (6) | 0.29 | 11.54 | 187.88 | -0.17 | 0 | 0 | 0.06 | 106.82 | 166.67 | -0.01 | 0 | 66.67 | 0.12 | -53.85 | 136.36 | 0.1 | -41.18 | 900.0 | -0.01 | 66.67 | 0 | 4.85 | -19.19 | 890.29 | -0.02 | 95.35 | 97.26 | -0.04 | 92.16 | 94.87 | 0.11 | 0.0 | 10.0 | 0.01 | 0 | 0 | 362.50 | 0 | 0 |
| 20Q4 (5) | 0.26 | -59.38 | 225.0 | 0 | -100.0 | 100.0 | -0.88 | -37.5 | -8900.0 | 0 | -100.0 | -100.0 | 0.26 | -83.33 | 420.0 | 0.17 | 6.25 | 466.67 | -0.03 | 0 | -200.0 | 6.01 | 7.38 | 931.21 | -0.43 | -152.94 | 32.81 | -0.51 | -737.5 | 75.83 | 0.11 | 57.14 | 10.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.64 | 814.29 | 0.0 | 0.92 | 9100.0 | 0.0 | -0.64 | -811.11 | 0.0 | 0.08 | 0 | 0.0 | 1.56 | 1850.0 | 0.0 | 0.16 | 700.0 | 0.0 | 0 | 0 | 0.0 | 5.59 | 596.5 | 0.0 | -0.17 | 65.31 | 0.0 | 0.08 | 116.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 426.67 | 0 | 0.0 |
| 20Q2 (3) | 0.07 | 121.21 | 0.0 | 0.01 | 0 | 0.0 | 0.09 | 200.0 | 0.0 | 0 | 100.0 | 0.0 | 0.08 | 124.24 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.80 | 63.86 | 0.0 | -0.49 | 32.88 | 0.0 | -0.5 | 35.9 | 0.0 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.33 | -512.5 | 0.0 | 0 | 100.0 | 0.0 | -0.09 | -1000.0 | 0.0 | -0.03 | -250.0 | 0.0 | -0.33 | -760.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 100.0 | 0.0 | 0.49 | -15.85 | 0.0 | -0.73 | -14.06 | 0.0 | -0.78 | 63.03 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -2.11 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
