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) | 0.35 | 25.0 | 0.11 | 450.0 | -0.45 | 0 | -0.04 | 0 | 0.46 | 53.33 | 0.54 | 350.0 | 0 | 0 | 8.19 | 347.27 | -0.23 | 0 | -0.05 | 0 | 0.4 | -14.89 | 0.02 | 0.0 | 94.59 | 146.62 |
| 2022 (9) | 0.28 | -20.0 | 0.02 | -97.4 | -0.67 | 0 | -0.2 | 0 | 0.3 | -73.21 | 0.12 | 200.0 | 0 | 0 | 1.83 | 139.54 | -0.25 | 0 | 0.24 | 60.0 | 0.47 | 74.07 | 0.02 | 100.0 | 38.36 | -52.88 |
| 2021 (8) | 0.35 | -33.96 | 0.77 | 0 | -0.21 | 0 | -0.01 | 0 | 1.12 | 0 | 0.04 | -63.64 | 0 | 0 | 0.76 | -61.13 | 0 | 0 | 0.15 | -21.05 | 0.27 | 0.0 | 0.01 | 0.0 | 81.40 | -27.82 |
| 2020 (7) | 0.53 | -8.62 | -1.0 | 0 | -0.29 | 0 | 0 | 0 | -0.47 | 0 | 0.11 | 83.33 | 0 | 0 | 1.97 | 78.41 | 0.06 | -14.29 | 0.19 | -17.39 | 0.27 | 0.0 | 0.01 | 0.0 | 112.77 | -0.84 |
| 2019 (6) | 0.58 | 28.89 | 0.69 | 0 | -0.17 | 0 | 0 | 0 | 1.27 | 0 | 0.06 | -14.29 | 0 | 0 | 1.10 | -15.86 | 0.07 | 0 | 0.23 | 53.33 | 0.27 | 3.85 | 0.01 | 0.0 | 113.73 | 6.14 |
| 2018 (5) | 0.45 | 95.65 | -1.71 | 0 | -0.12 | 0 | 0 | 0 | -1.26 | 0 | 0.07 | -12.5 | 0 | 0 | 1.31 | -11.03 | -0.01 | 0 | 0.15 | 15.38 | 0.26 | -7.14 | 0.01 | 0.0 | 107.14 | 95.65 |
| 2017 (4) | 0.23 | -68.49 | 0.86 | 0 | -0.37 | 0 | 0.01 | 0 | 1.09 | 0 | 0.08 | -81.4 | 0 | 0 | 1.47 | -79.48 | 0.05 | -80.0 | 0.13 | -65.79 | 0.28 | -6.67 | 0.01 | 0.0 | 54.76 | -48.24 |
| 2016 (3) | 0.73 | 10.61 | -1.58 | 0 | -0.35 | 0 | 0 | 0 | -0.85 | 0 | 0.43 | 207.14 | 0 | 0 | 7.18 | 271.24 | 0.25 | -30.56 | 0.38 | -2.56 | 0.3 | -26.83 | 0.01 | 0.0 | 105.80 | 29.84 |
| 2015 (2) | 0.66 | -26.67 | 0.17 | -82.47 | -0.47 | 0 | -0.02 | 0 | 0.83 | -55.61 | 0.14 | -61.11 | 0 | 0 | 1.93 | -61.22 | 0.36 | -34.55 | 0.39 | -30.36 | 0.41 | -2.38 | 0.01 | 0.0 | 81.48 | -10.37 |
| 2014 (1) | 0.9 | -39.19 | 0.97 | 0 | -0.55 | 0 | 0 | 0 | 1.87 | 128.05 | 0.36 | -23.4 | 0 | 0 | 4.99 | -17.68 | 0.55 | -23.61 | 0.56 | -23.29 | 0.42 | -17.65 | 0.01 | 0.0 | 90.91 | -23.22 |
| 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) | 0.18 | 0 | -14.29 | -0.65 | -44.44 | -182.61 | -0.2 | -300.0 | 28.57 | 0.01 | -66.67 | 0.0 | -0.47 | -4.44 | -2250.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | -100.0 | 20.0 | 0.07 | 240.0 | 40.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | -100.0 | 105.88 | 0 | -24.37 |
| 24Q2 (19) | 0 | -100.0 | -100.0 | -0.45 | -1400.0 | -4400.0 | -0.05 | 0.0 | -400.0 | 0.03 | 200.0 | 0 | -0.45 | -325.0 | -509.09 | 0.07 | 250.0 | 600.0 | 0 | 0 | 0 | 4.70 | 233.56 | 623.49 | -0.04 | 60.0 | 0.0 | -0.05 | 44.44 | -400.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 0.23 | 243.75 | 27.78 | -0.03 | -106.98 | 66.67 | -0.05 | 0.0 | 54.55 | -0.03 | -50.0 | -50.0 | 0.2 | -25.93 | 122.22 | 0.02 | -94.87 | 100.0 | 0 | 0 | 0 | 1.41 | -93.64 | 146.48 | -0.1 | 0 | -11.11 | -0.09 | -800.0 | -12.5 | 0.09 | 0.0 | -25.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 23Q4 (17) | -0.16 | -176.19 | -700.0 | 0.43 | 286.96 | 1175.0 | -0.05 | 82.14 | 70.59 | -0.02 | -300.0 | -200.0 | 0.27 | 1450.0 | 550.0 | 0.39 | 200.0 | 1200.0 | 0 | 0 | 0 | 22.16 | 162.5 | 1362.5 | 0 | 100.0 | 100.0 | -0.01 | -120.0 | 80.0 | 0.09 | 0.0 | -25.0 | 0 | -100.0 | 0 | -200.00 | -242.86 | -600.0 |
| 23Q3 (16) | 0.21 | 75.0 | -12.5 | -0.23 | -2200.0 | -2200.0 | -0.28 | -2700.0 | 39.13 | 0.01 | 0 | 133.33 | -0.02 | -118.18 | -108.7 | 0.13 | 1200.0 | 1200.0 | 0 | 0 | 0 | 8.44 | 1200.0 | 1292.86 | -0.1 | -150.0 | -66.67 | 0.05 | 600.0 | -64.29 | 0.09 | -10.0 | -25.0 | 0.01 | 0.0 | 0 | 140.00 | 16.67 | 51.67 |
| 23Q2 (15) | 0.12 | -33.33 | 157.14 | -0.01 | 88.89 | -125.0 | -0.01 | 90.91 | 0 | 0 | 100.0 | -100.0 | 0.11 | 22.22 | 164.71 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.65 | 13.64 | -80.13 | -0.04 | 55.56 | 50.0 | -0.01 | 87.5 | 75.0 | 0.1 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 120.00 | -66.67 | 151.43 |
| 23Q1 (14) | 0.18 | 1000.0 | -33.33 | -0.09 | -125.0 | -550.0 | -0.11 | 35.29 | -266.67 | -0.02 | -200.0 | 90.48 | 0.09 | 250.0 | -68.97 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.57 | -62.29 | -73.33 | -0.09 | -200.0 | -12.5 | -0.08 | -60.0 | -144.44 | 0.12 | 0.0 | 0.0 | 0.01 | 0 | 0 | 360.00 | 1360.0 | 300.0 |
| 22Q4 (13) | -0.02 | -108.33 | -118.18 | -0.04 | -300.0 | -107.41 | -0.17 | 63.04 | 0 | 0.02 | 166.67 | 0 | -0.06 | -126.09 | -109.23 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 1.52 | 150.0 | 125.76 | -0.03 | 50.0 | -400.0 | -0.05 | -135.71 | -600.0 | 0.12 | 0.0 | 71.43 | 0 | 0 | 0 | -28.57 | -130.95 | -120.78 |
| 22Q3 (12) | 0.24 | 214.29 | -4.0 | -0.01 | -125.0 | -102.63 | -0.46 | 0 | -130.0 | -0.03 | -250.0 | 0 | 0.23 | 235.29 | -63.49 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0 | 0.61 | -81.45 | -21.21 | -0.06 | 25.0 | -400.0 | 0.14 | 450.0 | -17.65 | 0.12 | 0.0 | 71.43 | 0 | -100.0 | 0 | 92.31 | 139.56 | -11.38 |
| 22Q2 (11) | -0.21 | -177.78 | -2000.0 | 0.04 | 100.0 | 128.57 | 0 | 100.0 | 0 | 0.02 | 109.52 | 100.0 | -0.17 | -158.62 | -13.33 | 0.05 | 66.67 | 400.0 | 0 | 0 | 0 | 3.27 | 52.51 | 279.08 | -0.08 | 0.0 | -166.67 | -0.04 | -122.22 | 0.0 | 0.12 | 0.0 | 71.43 | 0.01 | 0 | 0 | -233.33 | -359.26 | -600.0 |
| 22Q1 (10) | 0.27 | 145.45 | 2600.0 | 0.02 | -96.3 | 0 | -0.03 | 0 | 0 | -0.21 | 0 | -950.0 | 0.29 | -55.38 | 2800.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 2.14 | 219.29 | 172.14 | -0.08 | -900.0 | 0 | 0.18 | 1700.0 | 1700.0 | 0.12 | 71.43 | 71.43 | 0 | 0 | 0 | 90.00 | -34.55 | 620.0 |
| 21Q4 (9) | 0.11 | -56.0 | -47.62 | 0.54 | 42.11 | 345.45 | 0 | 100.0 | 0 | 0 | 0 | -100.0 | 0.65 | 3.17 | 6600.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.67 | -12.75 | -45.3 | 0.01 | -50.0 | -75.0 | 0.01 | -94.12 | -66.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 137.50 | 32.0 | -34.52 |
| 21Q3 (8) | 0.25 | 2600.0 | 78.57 | 0.38 | 371.43 | 186.36 | -0.2 | 0 | 28.57 | 0 | -100.0 | 100.0 | 0.63 | 520.0 | 310.0 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.77 | -10.77 | -73.65 | 0.02 | 166.67 | 0 | 0.17 | 525.0 | 112.5 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 104.17 | 412.5 | 11.61 |
| 21Q2 (7) | -0.01 | -200.0 | -108.33 | -0.14 | 0 | -7.69 | 0 | 0 | 0 | 0.01 | 150.0 | 0 | -0.15 | -1600.0 | -1400.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.86 | 9.48 | -43.97 | -0.03 | 0 | -400.0 | -0.04 | -500.0 | -157.14 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -33.33 | -366.67 | -138.89 |
| 21Q1 (6) | 0.01 | -95.24 | -83.33 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | -0.02 | -200.0 | 0.0 | 0.01 | 200.0 | 106.25 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.79 | -35.83 | -65.88 | 0 | -100.0 | -100.0 | 0.01 | -66.67 | -66.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 12.50 | -94.05 | -79.17 |
| 20Q4 (5) | 0.21 | 50.0 | -16.0 | -0.22 | 50.0 | -161.11 | 0 | 100.0 | 0 | 0.02 | 300.0 | -50.0 | -0.01 | 96.67 | -101.64 | 0.02 | -50.0 | -50.0 | 0 | 0 | 0 | 1.23 | -57.98 | -50.92 | 0.04 | 0 | 33.33 | 0.03 | -62.5 | -40.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 210.00 | 125.0 | 0.8 |
| 20Q3 (4) | 0.14 | 16.67 | 0.0 | -0.44 | -238.46 | 0.0 | -0.28 | 0 | 0.0 | -0.01 | 0 | 0.0 | -0.3 | -2900.0 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.92 | 89.78 | 0.0 | 0 | -100.0 | 0.0 | 0.08 | 14.29 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 93.33 | 8.89 | 0.0 |
| 20Q2 (3) | 0.12 | 100.0 | 0.0 | -0.13 | 40.91 | 0.0 | 0 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 93.75 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.54 | -33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.07 | 133.33 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 85.71 | 42.86 | 0.0 |
| 20Q1 (2) | 0.06 | -76.0 | 0.0 | -0.22 | -161.11 | 0.0 | -0.01 | 0 | 0.0 | -0.02 | -150.0 | 0.0 | -0.16 | -126.23 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 2.31 | -7.69 | 0.0 | 0.01 | -66.67 | 0.0 | 0.03 | -40.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 60.00 | -71.2 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.50 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 208.33 | 0.0 | 0.0 |
