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) | 0.47 | -9.62 | -1.79 | 0 | 1.3 | 0 | 0.02 | 0 | -1.32 | 0 | 1.79 | 1527.27 | 0 | 0 | 55.08 | 1507.24 | 0.27 | -10.0 | 0.25 | -13.79 | 0.22 | -4.35 | 0 | 0 | 100.00 | 0.0 |
| 2022 (9) | 0.52 | 23.81 | -0.08 | 0 | -0.15 | 0 | -0.04 | 0 | 0.44 | 57.14 | 0.11 | -15.38 | 0 | 0 | 3.43 | -29.09 | 0.3 | 30.43 | 0.29 | 61.11 | 0.23 | 4.55 | 0 | 0 | 100.00 | -4.76 |
| 2021 (8) | 0.42 | 23.53 | -0.14 | 0 | -0.35 | 0 | 0 | 0 | 0.28 | -9.68 | 0.13 | 333.33 | 0 | 0 | 4.83 | 355.89 | 0.23 | -28.12 | 0.18 | -14.29 | 0.22 | -4.35 | 0 | 0 | 105.00 | 35.88 |
| 2020 (7) | 0.34 | -52.78 | -0.03 | 0 | -0.33 | 0 | 0.01 | 0 | 0.31 | -48.33 | 0.03 | -75.0 | 0 | 0 | 1.06 | -70.76 | 0.32 | -15.79 | 0.21 | -32.26 | 0.23 | 0.0 | 0 | 0 | 77.27 | -42.05 |
| 2019 (6) | 0.72 | 38.46 | -0.12 | 0 | -0.43 | 0 | -0.01 | 0 | 0.6 | 71.43 | 0.12 | -25.0 | 0 | 0 | 3.63 | -25.68 | 0.38 | -26.92 | 0.31 | -29.55 | 0.23 | 4.55 | 0 | 0 | 133.33 | 69.23 |
| 2018 (5) | 0.52 | -42.86 | -0.17 | 0 | -0.39 | 0 | -0.03 | 0 | 0.35 | -53.33 | 0.16 | 6.67 | 0 | 0 | 4.88 | -8.94 | 0.52 | 26.83 | 0.44 | 57.14 | 0.22 | 0.0 | 0 | 0 | 78.79 | -56.71 |
| 2017 (4) | 0.91 | 102.22 | -0.16 | 0 | -0.61 | 0 | -0.04 | 0 | 0.75 | 74.42 | 0.15 | 36.36 | 0 | 0 | 5.36 | 11.53 | 0.41 | 355.56 | 0.28 | 0 | 0.22 | 4.76 | 0 | 0 | 182.00 | -35.29 |
| 2016 (3) | 0.45 | 12.5 | -0.02 | 0 | -0.3 | 0 | 0.32 | 966.67 | 0.43 | 0 | 0.11 | -85.14 | 0 | 0 | 4.80 | -81.63 | 0.09 | -64.0 | -0.06 | 0 | 0.21 | -4.55 | 0.01 | 0.0 | 281.25 | 237.5 |
| 2015 (2) | 0.4 | -18.37 | -0.75 | 0 | 0.45 | -21.05 | 0.03 | 0 | -0.35 | 0 | 0.74 | -13.95 | 0 | 0 | 26.15 | -6.05 | 0.25 | 0.0 | 0.25 | 8.7 | 0.22 | -8.33 | 0.01 | 0.0 | 83.33 | -18.37 |
| 2014 (1) | 0.49 | -7.55 | -0.85 | 0 | 0.57 | -44.12 | -0.05 | 0 | -0.36 | 0 | 0.86 | -43.42 | 0 | 0 | 27.83 | -38.66 | 0.25 | -37.5 | 0.23 | -28.12 | 0.24 | 4.35 | 0.01 | 0 | 102.08 | 5.94 |
| 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 | 0 | 87.8 | -0.28 | 17.65 | -118.3 | -0.01 | 0.0 | 0 | -0.2 | -266.67 | 87.01 | 0.07 | 0 | -95.71 | 0 | 0 | 0 | 6.86 | 0 | -96.51 | 0.11 | 10.0 | 57.14 | -0.01 | -111.11 | -112.5 | 0.05 | 25.0 | -16.67 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.12 | 50.0 | -50.0 | 0 | 0 | 100.0 | -0.34 | -117.35 | -750.0 | -0.01 | -200.0 | -114.29 | 0.12 | 50.0 | -7.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.1 | 11.11 | 0.0 | 0.09 | 12.5 | -10.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 92.31 | 50.0 | -42.31 |
| 24Q1 (18) | 0.08 | -46.67 | 500.0 | 0 | 100.0 | 100.0 | 1.96 | 1325.0 | 5000.0 | 0.01 | 150.0 | 125.0 | 0.08 | -42.86 | 260.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.09 | 28.57 | 200.0 | 0.08 | 60.0 | 300.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 61.54 | -54.87 | 315.38 |
| 23Q4 (17) | 0.15 | 50.0 | 7.14 | -0.01 | 99.39 | 75.0 | -0.16 | -110.46 | -500.0 | -0.02 | 0 | -100.0 | 0.14 | 109.09 | 40.0 | 0.01 | -99.39 | -75.0 | 0 | 0 | 0 | 1.27 | -99.36 | -73.73 | 0.07 | 0.0 | -41.67 | 0.05 | -37.5 | -37.5 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 136.36 | 90.91 | 36.36 |
| 23Q3 (16) | 0.1 | -58.33 | 0.0 | -1.64 | -1390.91 | 0 | 1.53 | 3925.0 | 2012.5 | 0 | -100.0 | 100.0 | -1.54 | -1284.62 | -1640.0 | 1.63 | 1258.33 | 3975.0 | 0 | 0 | 0 | 196.39 | 1389.26 | 4024.1 | 0.07 | -30.0 | 16.67 | 0.08 | -20.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 71.43 | -55.36 | 0.0 |
| 23Q2 (15) | 0.24 | 1300.0 | 41.18 | -0.11 | -266.67 | -450.0 | -0.04 | 0.0 | 63.64 | 0.07 | 275.0 | 600.0 | 0.13 | 360.0 | -13.33 | 0.12 | 300.0 | 500.0 | 0 | 0 | 0 | 13.19 | 220.88 | 427.47 | 0.1 | 233.33 | 100.0 | 0.1 | 400.0 | 66.67 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 160.00 | 660.0 | 12.94 |
| 23Q1 (14) | -0.02 | -114.29 | -118.18 | -0.03 | 25.0 | -200.0 | -0.04 | -200.0 | 0 | -0.04 | -300.0 | -300.0 | -0.05 | -150.0 | -150.0 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 4.11 | -14.73 | 208.22 | 0.03 | -75.0 | -57.14 | 0.02 | -75.0 | -66.67 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -28.57 | -128.57 | -131.17 |
| 22Q4 (13) | 0.14 | 40.0 | 7.69 | -0.04 | 0 | 42.86 | 0.04 | 150.0 | 122.22 | -0.01 | 66.67 | -200.0 | 0.1 | 0.0 | 66.67 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 4.82 | 1.2 | -39.76 | 0.12 | 100.0 | 20.0 | 0.08 | 0.0 | 14.29 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 100.00 | 40.0 | -7.69 |
| 22Q3 (12) | 0.1 | -41.18 | 242.86 | 0 | 100.0 | 100.0 | -0.08 | 27.27 | -100.0 | -0.03 | -400.0 | -200.0 | 0.1 | -33.33 | 183.33 | 0.04 | 100.0 | -20.0 | 0 | 0 | 0 | 4.76 | 90.48 | -59.05 | 0.06 | 20.0 | 700.0 | 0.08 | 33.33 | 900.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 71.43 | -49.58 | 140.82 |
| 22Q2 (11) | 0.17 | 54.55 | 21.43 | -0.02 | -100.0 | 0.0 | -0.11 | 0 | -175.0 | 0.01 | 200.0 | 150.0 | 0.15 | 50.0 | 25.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 2.50 | 87.5 | -15.0 | 0.05 | -28.57 | 0.0 | 0.06 | 0.0 | 100.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 141.67 | 54.55 | -19.05 |
| 22Q1 (10) | 0.11 | -15.38 | -50.0 | -0.01 | 85.71 | 0 | 0 | 100.0 | 100.0 | -0.01 | -200.0 | -200.0 | 0.1 | 66.67 | -54.55 | 0.01 | -83.33 | 0 | 0 | 0 | 0 | 1.33 | -83.33 | 0 | 0.07 | -30.0 | -22.22 | 0.06 | -14.29 | -33.33 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 91.67 | -15.38 | -41.67 |
| 21Q4 (9) | 0.13 | 285.71 | -23.53 | -0.07 | -40.0 | 0 | -0.18 | -350.0 | -5.88 | 0.01 | 200.0 | 0.0 | 0.06 | 150.0 | -64.71 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 8.00 | -31.2 | 0 | 0.1 | 1100.0 | -28.57 | 0.07 | 800.0 | -12.5 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 108.33 | 161.9 | -10.78 |
| 21Q3 (8) | -0.07 | -150.0 | -170.0 | -0.05 | -150.0 | 0 | -0.04 | 0.0 | -33.33 | -0.01 | 50.0 | -200.0 | -0.12 | -200.0 | -220.0 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 11.63 | 295.35 | 0 | -0.01 | -120.0 | -109.09 | -0.01 | -133.33 | -112.5 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -175.00 | -200.0 | -345.0 |
| 21Q2 (7) | 0.14 | -36.36 | 133.33 | -0.02 | 0 | -100.0 | -0.04 | 55.56 | 20.0 | -0.02 | -300.0 | 0.0 | 0.12 | -45.45 | 140.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.94 | 0 | 0 | 0.05 | -44.44 | 150.0 | 0.03 | -66.67 | 50.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 175.00 | 11.36 | 133.33 |
| 21Q1 (6) | 0.22 | 29.41 | 2100.0 | 0 | 0 | 100.0 | -0.09 | 47.06 | -28.57 | 0.01 | 0.0 | 0 | 0.22 | 29.41 | 1200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.09 | -35.71 | 80.0 | 0.09 | 12.5 | 125.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 157.14 | 29.41 | 1471.43 |
| 20Q4 (5) | 0.17 | 70.0 | -19.05 | 0 | 0 | 100.0 | -0.17 | -466.67 | -30.77 | 0.01 | 0.0 | -50.0 | 0.17 | 70.0 | -5.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.14 | 27.27 | 75.0 | 0.08 | 0.0 | 60.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 121.43 | 70.0 | -36.39 |
| 20Q3 (4) | 0.1 | 66.67 | 0.0 | 0 | 100.0 | 0.0 | -0.03 | 40.0 | 0.0 | 0.01 | 150.0 | 0.0 | 0.1 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.11 | 450.0 | 0.0 | 0.08 | 300.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 71.43 | -4.76 | 0.0 |
| 20Q2 (3) | 0.06 | 500.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.05 | 28.57 | 0.0 | -0.02 | 0 | 0.0 | 0.05 | 350.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.02 | -60.0 | 0.0 | 0.02 | -50.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 75.00 | 650.0 | 0.0 |
| 20Q1 (2) | 0.01 | -95.24 | 0.0 | -0.03 | 0.0 | 0.0 | -0.07 | 46.15 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | -111.11 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 3.03 | -18.18 | 0.0 | 0.05 | -37.5 | 0.0 | 0.04 | -20.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.00 | -94.76 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.70 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 190.91 | 0.0 | 0.0 |
