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) | 1.07 | -5.31 | -1.94 | 0 | -0.18 | 0 | -0.26 | 0 | -0.87 | 0 | 0.83 | 12.16 | 0 | 0 | 7.04 | 20.82 | -0.01 | 0 | -0.25 | 0 | 1.15 | 16.16 | 0.01 | 0.0 | 117.58 | 498.32 |
| 2022 (9) | 1.13 | 44.87 | 7.86 | 0 | -8.55 | 0 | 0.27 | 200.0 | 8.99 | 3808.7 | 0.74 | 7.25 | 0 | 0 | 5.83 | 8.77 | -0.79 | 0 | 4.75 | 0 | 0.99 | -13.91 | 0.01 | 0.0 | 19.65 | -99.5 |
| 2021 (8) | 0.78 | 0 | -0.55 | 0 | -0.21 | 0 | 0.09 | 0 | 0.23 | 0 | 0.69 | -26.6 | 0 | 0 | 5.36 | -32.86 | -0.24 | 0 | -1.14 | 0 | 1.15 | -0.86 | 0.01 | 0 | 3900.00 | 0 |
| 2020 (7) | -0.04 | 0 | -0.42 | 0 | 0 | 0 | -0.04 | 0 | -0.46 | 0 | 0.94 | -24.8 | 0 | 0 | 7.98 | -15.86 | -0.12 | 0 | -1.02 | 0 | 1.16 | 18.37 | 0 | 0 | -28.57 | 0 |
| 2019 (6) | 0.53 | -70.22 | -1.38 | 0 | 0.03 | 0 | -0.43 | 0 | -0.85 | 0 | 1.25 | -17.76 | 0 | 0 | 9.48 | -21.13 | 0.2 | -37.5 | -0.12 | 0 | 0.98 | 19.51 | 0.01 | 0.0 | 60.92 | -58.93 |
| 2018 (5) | 1.78 | 1269.23 | -1.19 | 0 | -1.62 | 0 | -0.07 | 0 | 0.59 | 0 | 1.52 | -50.97 | 0 | 0 | 12.03 | -50.15 | 0.32 | -68.63 | 0.37 | 362.5 | 0.82 | 12.33 | 0.01 | 0.0 | 148.33 | 835.64 |
| 2017 (4) | 0.13 | -86.87 | -3.78 | 0 | 5.48 | 0 | -0.42 | 0 | -3.65 | 0 | 3.1 | 109.46 | 0 | 0 | 24.12 | 112.07 | 1.02 | -0.97 | 0.08 | -90.36 | 0.73 | -15.12 | 0.01 | 0.0 | 15.85 | -72.78 |
| 2016 (3) | 0.99 | -19.51 | -1.23 | 0 | -0.21 | 0 | -0.26 | 0 | -0.24 | 0 | 1.48 | 48.0 | 0 | 0 | 11.38 | 26.73 | 1.03 | 505.88 | 0.83 | 159.38 | 0.86 | 22.86 | 0.01 | -50.0 | 58.24 | -50.76 |
| 2015 (2) | 1.23 | 0 | -0.05 | 0 | -0.16 | 0 | -0.24 | 0 | 1.18 | 0 | 1.0 | 11.11 | 0 | 0 | 8.98 | -2.55 | 0.17 | 0 | 0.32 | 0 | 0.7 | 11.11 | 0.02 | 0.0 | 118.27 | 0 |
| 2014 (1) | -0.9 | 0 | -1.07 | 0 | 1.69 | -10.58 | -0.45 | 0 | -1.97 | 0 | 0.9 | 181.25 | 0 | 0 | 9.21 | 174.63 | -1.18 | 0 | -1.08 | 0 | 0.63 | 6.78 | 0.02 | -33.33 | 0.00 | 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) | 0.42 | 35.48 | 1300.0 | -0.4 | -66.67 | -344.44 | -0.06 | -400.0 | 86.67 | 0.13 | 1400.0 | 121.67 | 0.02 | -71.43 | 133.33 | 0.58 | 114.81 | 114.81 | 0 | 0 | 0 | 18.24 | 104.68 | 93.2 | 0.09 | -40.0 | 0 | 0.01 | 0.0 | 0.0 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | 140.00 | 35.48 | 1346.67 |
| 24Q2 (19) | 0.31 | 93.75 | -24.39 | -0.24 | -100.0 | -380.0 | 0.02 | 166.67 | 116.67 | -0.01 | 75.0 | 66.67 | 0.07 | 75.0 | -80.56 | 0.27 | 145.45 | 92.86 | 0 | 0 | 0 | 8.91 | 141.4 | 93.49 | 0.15 | 7.14 | 650.0 | 0.01 | -87.5 | -87.5 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 103.33 | 138.96 | -6.75 |
| 24Q1 (18) | 0.16 | -64.44 | -11.11 | -0.12 | 78.95 | 90.24 | -0.03 | 78.57 | -105.66 | -0.04 | -117.39 | -126.67 | 0.04 | 133.33 | 103.81 | 0.11 | 22.22 | -65.62 | 0 | 0 | 0 | 3.69 | 25.5 | -67.47 | 0.14 | 75.0 | 227.27 | 0.08 | 147.06 | 147.06 | 0.29 | 0.0 | 7.41 | 0 | 0 | 0 | 43.24 | -88.47 | -75.98 |
| 23Q4 (17) | 0.45 | 1400.0 | 1225.0 | -0.57 | -533.33 | -272.73 | -0.14 | 68.89 | -148.28 | 0.23 | 138.33 | 387.5 | -0.12 | -100.0 | -141.38 | 0.09 | -66.67 | 160.0 | 0 | 0 | 0 | 2.94 | -68.85 | 160.0 | 0.08 | 0 | 122.86 | -0.17 | -1800.0 | 60.47 | 0.29 | -3.33 | 11.54 | 0 | 0 | 0 | 375.00 | 3775.0 | 0 |
| 23Q3 (16) | 0.03 | -92.68 | -95.0 | -0.09 | -80.0 | 83.02 | -0.45 | -275.0 | 2.17 | -0.6 | -1900.0 | -2100.0 | -0.06 | -116.67 | -185.71 | 0.27 | 92.86 | -57.81 | 0 | 0 | 0 | 9.44 | 105.0 | -51.76 | 0 | -100.0 | 100.0 | 0.01 | -87.5 | -90.0 | 0.3 | 3.45 | 20.0 | 0 | 0 | 0 | 9.68 | -91.27 | -94.35 |
| 23Q2 (15) | 0.41 | 127.78 | 355.56 | -0.05 | 95.93 | -350.0 | -0.12 | -122.64 | 87.1 | -0.03 | -120.0 | -116.67 | 0.36 | 134.29 | 227.27 | 0.14 | -56.25 | 133.33 | 0 | 0 | 0 | 4.61 | -59.42 | 139.47 | 0.02 | 118.18 | 166.67 | 0.08 | 147.06 | 0 | 0.29 | 7.41 | 16.0 | 0 | 0 | 0 | 110.81 | -38.44 | 207.81 |
| 23Q1 (14) | 0.18 | 550.0 | -62.5 | -1.23 | -472.73 | -115.32 | 0.53 | 82.76 | 107.12 | 0.15 | 287.5 | 15.38 | -1.05 | -462.07 | -112.34 | 0.32 | 313.33 | 77.78 | 0 | 0 | 0 | 11.35 | 331.49 | 104.89 | -0.11 | 68.57 | 65.62 | -0.17 | 60.47 | -103.35 | 0.27 | 3.85 | 12.5 | 0 | 0 | 0 | 180.00 | 0 | 1895.0 |
| 22Q4 (13) | -0.04 | -106.67 | -118.18 | 0.33 | 162.26 | 650.0 | 0.29 | 163.04 | 26.09 | -0.08 | -366.67 | -172.73 | 0.29 | 314.29 | 81.25 | -0.15 | -123.44 | -66.67 | 0 | 0 | 0 | -4.90 | -125.05 | -91.18 | -0.35 | -288.89 | -105.88 | -0.43 | -530.0 | 38.57 | 0.26 | 4.0 | -13.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 0.6 | 566.67 | 122.22 | -0.53 | -2750.0 | -430.0 | -0.46 | 50.54 | -4700.0 | 0.03 | -83.33 | 142.86 | 0.07 | -36.36 | -58.82 | 0.64 | 966.67 | 166.67 | 0 | 0 | 0 | 19.57 | 917.74 | 179.71 | -0.09 | -200.0 | -181.82 | 0.1 | 0 | 233.33 | 0.25 | 0.0 | -16.67 | 0 | 0 | 0 | 171.43 | 376.19 | 109.52 |
| 22Q2 (11) | 0.09 | -81.25 | 200.0 | 0.02 | -99.75 | 116.67 | -0.93 | 87.5 | -220.69 | 0.18 | 38.46 | -10.0 | 0.11 | -98.71 | 222.22 | 0.06 | -66.67 | -72.73 | 0 | 0 | 0 | 1.92 | -65.28 | -74.04 | -0.03 | 90.62 | 62.5 | 0 | -100.0 | 100.0 | 0.25 | 4.17 | -10.71 | 0 | 0 | 0 | 36.00 | 299.0 | -64.0 |
| 22Q1 (10) | 0.48 | 118.18 | 92.0 | 8.03 | 13483.33 | 3188.46 | -7.44 | -3334.78 | -4550.0 | 0.13 | 18.18 | 186.67 | 8.51 | 5218.75 | 85200.0 | 0.18 | 300.0 | -43.75 | 0 | 0 | 0 | 5.54 | 316.0 | -48.77 | -0.32 | -88.24 | -220.0 | 5.08 | 825.71 | 2409.09 | 0.24 | -20.0 | -14.29 | 0 | 0 | 0 | 9.02 | 0 | -97.83 |
| 21Q4 (9) | 0.22 | -18.52 | -26.67 | -0.06 | 40.0 | 75.0 | 0.23 | 2200.0 | 150.0 | 0.11 | 257.14 | 178.57 | 0.16 | -5.88 | 166.67 | -0.09 | -137.5 | -140.91 | 0 | 0 | 0 | -2.56 | -136.65 | -136.01 | -0.17 | -254.55 | -666.67 | -0.7 | -2433.33 | -159.26 | 0.3 | 0.0 | 3.45 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 0.27 | 800.0 | 285.71 | -0.1 | 16.67 | -141.67 | 0.01 | 103.45 | 0 | -0.07 | -135.0 | -146.67 | 0.17 | 288.89 | -45.16 | 0.24 | 9.09 | -14.29 | 0 | 0 | 0 | 7.00 | -5.54 | -25.28 | 0.11 | 237.5 | 83.33 | 0.03 | 112.0 | 112.5 | 0.3 | 7.14 | 0.0 | 0 | 0 | 0 | 81.82 | -18.18 | -29.87 |
| 21Q2 (7) | 0.03 | -88.0 | 108.11 | -0.12 | 53.85 | 71.43 | -0.29 | -81.25 | -307.14 | 0.2 | 233.33 | 300.0 | -0.09 | -800.0 | 88.61 | 0.22 | -31.25 | -45.0 | 0 | 0 | 0 | 7.41 | -31.48 | -44.07 | -0.08 | 20.0 | -500.0 | -0.25 | -13.64 | -25.0 | 0.28 | 0.0 | -6.67 | 0 | 0 | 0 | 100.00 | -76.0 | 127.03 |
| 21Q1 (6) | 0.25 | -16.67 | 725.0 | -0.26 | -8.33 | -2700.0 | -0.16 | 65.22 | -150.0 | -0.15 | -7.14 | -475.0 | -0.01 | -116.67 | 66.67 | 0.32 | 45.45 | 540.0 | 0 | 0 | 0 | 10.81 | 51.84 | 481.62 | -0.1 | -433.33 | 56.52 | -0.22 | 18.52 | 26.67 | 0.28 | -3.45 | 3.7 | 0 | 0 | 0 | 416.67 | -72.22 | 0 |
| 20Q4 (5) | 0.3 | 328.57 | 166.67 | -0.24 | -200.0 | -380.0 | -0.46 | 0 | -193.88 | -0.14 | -193.33 | 80.82 | 0.06 | -80.65 | 112.0 | 0.22 | -21.43 | 175.0 | 0 | 0 | 0 | 7.12 | -23.97 | 197.25 | 0.03 | -50.0 | -72.73 | -0.27 | -12.5 | -28.57 | 0.29 | -3.33 | 7.41 | 0 | 0 | 0 | 1500.00 | 1185.71 | 300.0 |
| 20Q3 (4) | 0.07 | 118.92 | 0.0 | 0.24 | 157.14 | 0.0 | 0 | -100.0 | 0.0 | 0.15 | 250.0 | 0.0 | 0.31 | 139.24 | 0.0 | 0.28 | -30.0 | 0.0 | 0 | 0 | 0.0 | 9.36 | -29.3 | 0.0 | 0.06 | 200.0 | 0.0 | -0.24 | -20.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 116.67 | 131.53 | 0.0 |
| 20Q2 (3) | -0.37 | -825.0 | 0.0 | -0.42 | -4300.0 | 0.0 | 0.14 | -56.25 | 0.0 | -0.1 | -350.0 | 0.0 | -0.79 | -2533.33 | 0.0 | 0.4 | 700.0 | 0.0 | 0 | 0 | 0.0 | 13.25 | 612.58 | 0.0 | 0.02 | 108.7 | 0.0 | -0.2 | 33.33 | 0.0 | 0.3 | 11.11 | 0.0 | 0 | 0 | 0.0 | -370.00 | 0 | 0.0 |
| 20Q1 (2) | -0.04 | 91.11 | 0.0 | 0.01 | 120.0 | 0.0 | 0.32 | -34.69 | 0.0 | 0.04 | 105.48 | 0.0 | -0.03 | 94.0 | 0.0 | 0.05 | -37.5 | 0.0 | 0 | 0 | 0.0 | 1.86 | -22.4 | 0.0 | -0.23 | -309.09 | 0.0 | -0.3 | -42.86 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.45 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.40 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -750.00 | 0.0 | 0.0 |
