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) | 0.62 | 3.33 | -0.09 | 0 | -0.41 | 0 | -0.01 | 0 | 0.53 | -3.64 | 0.08 | 60.0 | 0 | 0 | 1.86 | 56.27 | 0.08 | -11.11 | 0.01 | -83.33 | 0.42 | 27.27 | 0 | 0 | 144.19 | -6.28 |
| 2022 (9) | 0.6 | 1100.0 | -0.05 | 0 | -0.16 | 0 | 0 | 0 | 0.55 | 0 | 0.05 | 0.0 | 0 | 0 | 1.19 | -17.9 | 0.09 | 0 | 0.06 | 0 | 0.33 | 3.12 | 0 | 0 | 153.85 | 207.69 |
| 2021 (8) | 0.05 | -70.59 | -0.05 | 0 | -0.1 | 0 | 0 | 0 | 0 | 0 | 0.05 | -75.0 | 0 | 0 | 1.45 | -76.67 | -0.23 | 0 | -0.22 | 0 | 0.32 | -11.11 | 0 | 0 | 50.00 | -50.0 |
| 2020 (7) | 0.17 | 0 | -0.19 | 0 | 0.18 | -21.74 | 0 | 0 | -0.02 | 0 | 0.2 | 33.33 | 0 | 0 | 6.23 | 35.41 | -0.29 | 0 | -0.19 | 0 | 0.36 | 12.5 | 0 | 0 | 100.00 | 0 |
| 2019 (6) | -0.19 | 0 | -0.13 | 0 | 0.23 | 15.0 | 0 | 0 | -0.32 | 0 | 0.15 | 7.14 | 0 | 0 | 4.60 | 40.01 | -0.31 | 0 | -0.35 | 0 | 0.32 | -3.03 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.01 | 0 | -0.08 | 0 | 0.2 | -20.0 | 0 | 0 | -0.09 | 0 | 0.14 | -22.22 | 0 | 0 | 3.29 | -35.55 | -0.03 | 0 | 0.01 | 0 | 0.33 | 3.12 | 0.01 | 0.0 | -2.86 | 0 |
| 2017 (4) | -0.18 | 0 | -0.08 | 0 | 0.25 | -72.53 | 0 | 0 | -0.26 | 0 | 0.18 | -84.21 | 0 | 0 | 5.10 | -81.88 | -0.34 | 0 | -0.23 | 0 | 0.32 | 10.34 | 0.01 | 0.0 | -180.00 | 0 |
| 2016 (3) | -0.27 | 0 | -1.07 | 0 | 0.91 | 33.82 | 0 | 0 | -1.34 | 0 | 1.14 | 245.45 | 0 | 0 | 28.15 | 237.78 | -0.26 | 0 | -0.22 | 0 | 0.29 | 11.54 | 0.01 | -50.0 | -337.50 | 0 |
| 2015 (2) | -0.36 | 0 | -0.27 | 0 | 0.68 | 0 | 0.01 | 0 | -0.63 | 0 | 0.33 | -21.43 | 0 | 0 | 8.33 | -16.67 | -0.28 | 0 | -0.29 | 0 | 0.26 | 4.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2014 (1) | -0.2 | 0 | 0.25 | 0 | -0.03 | 0 | 0 | 0 | 0.05 | 0 | 0.42 | 121.05 | 0 | 0 | 10.00 | 86.84 | 0.03 | 0 | 0.04 | 0 | 0.25 | -10.71 | 0.01 | 0 | -66.67 | 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) | -0.17 | -6.25 | -158.62 | -0.07 | 80.0 | -75.0 | 0.16 | -48.39 | 214.29 | -0.24 | -380.0 | 0 | -0.24 | 52.94 | -196.0 | 0.02 | -93.1 | -33.33 | 0 | 0 | 0 | 1.83 | -94.69 | -31.5 | -0.01 | 80.0 | -200.0 | 0.02 | 150.0 | 0.0 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | -170.00 | 57.5 | -176.21 |
| 24Q2 (19) | -0.16 | -188.89 | -260.0 | -0.35 | -337.5 | 0 | 0.31 | -66.3 | 1450.0 | -0.05 | 0 | 0 | -0.51 | -610.0 | -610.0 | 0.29 | 625.0 | 2800.0 | 0 | 0 | 0 | 34.52 | 443.75 | 3594.05 | -0.05 | 28.57 | -350.0 | -0.04 | 0.0 | -300.0 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | -400.00 | -188.89 | -500.0 |
| 24Q1 (18) | 0.18 | -21.74 | 0 | -0.08 | 0 | -100.0 | 0.92 | 538.1 | 1414.29 | 0 | 0 | 0 | 0.1 | -56.52 | 350.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0 | 6.35 | 598.41 | 58.73 | -0.07 | -333.33 | -450.0 | -0.04 | 0 | -500.0 | 0.08 | -27.27 | -11.11 | 0 | 0 | 0 | 450.00 | 115.22 | 0 |
| 23Q4 (17) | 0.23 | -20.69 | 91.67 | 0 | 100.0 | 100.0 | -0.21 | -50.0 | -2000.0 | 0 | 0 | 0 | 0.23 | -8.0 | 155.56 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.91 | -66.06 | -66.06 | 0.03 | 200.0 | -25.0 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | 22.22 | 0 | 0 | 0 | 209.09 | -6.27 | 109.09 |
| 23Q3 (16) | 0.29 | 190.0 | 31.82 | -0.04 | 0 | 0.0 | -0.14 | -800.0 | -40.0 | 0 | 0 | 0 | 0.25 | 150.0 | 38.89 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.68 | 186.61 | 189.29 | 0.01 | -50.0 | -80.0 | 0.02 | 300.0 | -33.33 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 223.08 | 123.08 | 11.54 |
| 23Q2 (15) | 0.1 | 0 | 600.0 | 0 | 100.0 | 100.0 | 0.02 | 128.57 | 133.33 | 0 | 0 | 0 | 0.1 | 350.0 | 433.33 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.93 | -76.64 | -11.21 | 0.02 | 0.0 | 0 | -0.01 | -200.0 | 0.0 | 0.11 | 22.22 | 37.5 | 0 | 0 | 0 | 100.00 | 0 | 450.0 |
| 23Q1 (14) | 0 | -100.0 | -100.0 | -0.04 | -33.33 | 0 | -0.07 | -600.0 | 0 | 0 | 0 | 0 | -0.04 | -144.44 | -112.5 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 4.00 | 49.33 | 0 | 0.02 | -50.0 | 0 | 0.01 | -66.67 | 0.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 0.12 | -45.45 | 200.0 | -0.03 | 25.0 | -400.0 | -0.01 | 90.0 | -112.5 | 0 | 0 | 100.0 | 0.09 | -50.0 | 181.82 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 2.68 | 189.29 | 0 | 0.04 | -20.0 | 0 | 0.03 | 0.0 | 0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 100.00 | -50.0 | 166.67 |
| 22Q3 (12) | 0.22 | 1200.0 | 15.79 | -0.04 | -300.0 | -100.0 | -0.1 | -66.67 | -100.0 | 0 | 0 | 0 | 0.18 | 700.0 | 5.88 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.93 | -12.04 | -15.74 | 0.05 | 0 | 225.0 | 0.03 | 400.0 | 160.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 800.0 | -68.42 |
| 22Q2 (11) | -0.02 | -106.25 | -115.38 | -0.01 | 0 | 50.0 | -0.06 | 0 | -50.0 | 0 | 0 | 0 | -0.03 | -109.38 | -127.27 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 1.05 | 0 | -51.05 | 0 | 0 | 100.0 | -0.01 | -200.0 | 83.33 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -28.57 | -108.04 | -104.4 |
| 22Q1 (10) | 0.32 | 366.67 | 328.57 | 0 | -100.0 | 100.0 | 0 | -100.0 | 100.0 | 0 | 100.0 | 0 | 0.32 | 390.91 | 300.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0 | 0 | 100.0 | 0.01 | 0 | 108.33 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 355.56 | 337.04 | 0 |
| 21Q4 (9) | -0.12 | -163.16 | -500.0 | 0.01 | 150.0 | 125.0 | 0.08 | 260.0 | -20.0 | -0.01 | 0 | 0 | -0.11 | -164.71 | -83.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -150.00 | -123.68 | -50.0 |
| 21Q3 (8) | 0.19 | 46.15 | -42.42 | -0.02 | 0.0 | 71.43 | -0.05 | -25.0 | 28.57 | 0 | 0 | 0 | 0.17 | 54.55 | -34.62 | 0.01 | -50.0 | -85.71 | 0 | 0 | 0 | 1.10 | -48.9 | -86.81 | -0.04 | 0.0 | -33.33 | -0.05 | 16.67 | -600.0 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 633.33 | -2.56 | 111.11 |
| 21Q2 (7) | 0.13 | 192.86 | 425.0 | -0.02 | 0.0 | 75.0 | -0.04 | 55.56 | -157.14 | 0 | 0 | 0 | 0.11 | 168.75 | 191.67 | 0.02 | 0.0 | -75.0 | 0 | 0 | 0 | 2.15 | -34.41 | -80.91 | -0.04 | 73.33 | 55.56 | -0.06 | 50.0 | -100.0 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 650.00 | 0 | 1237.5 |
| 21Q1 (6) | -0.14 | -600.0 | -40.0 | -0.02 | 50.0 | -100.0 | -0.09 | -190.0 | -212.5 | 0 | 0 | 0 | -0.16 | -166.67 | -45.45 | 0.02 | -60.0 | 100.0 | 0 | 0 | 0 | 3.28 | -40.33 | 142.62 | -0.15 | -87.5 | -66.67 | -0.12 | -100.0 | -9.09 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.02 | -106.06 | -115.38 | -0.04 | 42.86 | -300.0 | 0.1 | 242.86 | 266.67 | 0 | 0 | 0 | -0.06 | -123.08 | -150.0 | 0.05 | -28.57 | 400.0 | 0 | 0 | 0 | 5.49 | -34.07 | 301.1 | -0.08 | -166.67 | 0.0 | -0.06 | -700.0 | 45.45 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0 | -100.00 | -133.33 | 0 |
| 20Q3 (4) | 0.33 | 925.0 | 0.0 | -0.07 | 12.5 | 0.0 | -0.07 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0.26 | 316.67 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 8.33 | -26.04 | 0.0 | -0.03 | 66.67 | 0.0 | 0.01 | 133.33 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 300.00 | 625.0 | 0.0 |
| 20Q2 (3) | -0.04 | 60.0 | 0.0 | -0.08 | -700.0 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | -0.12 | -9.09 | 0.0 | 0.08 | 700.0 | 0.0 | 0 | 0 | 0.0 | 11.27 | 733.8 | 0.0 | -0.09 | 0.0 | 0.0 | -0.03 | 72.73 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | -57.14 | 0 | 0.0 |
| 20Q1 (2) | -0.1 | -176.92 | 0.0 | -0.01 | 0.0 | 0.0 | 0.08 | 233.33 | 0.0 | 0 | 0 | 0.0 | -0.11 | -191.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.35 | -1.35 | 0.0 | -0.09 | -12.5 | 0.0 | -0.11 | 0.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
