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) | 0.63 | -30.0 | -0.72 | 0 | -0.42 | 0 | -0.02 | 0 | -0.09 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.26 | -3.7 | 0.27 | -20.59 | 0.12 | 0.0 | 0.29 | 0.0 | 92.65 | -22.79 |
| 2022 (9) | 0.9 | 2.27 | -0.37 | 0 | -0.38 | 0 | -0.01 | 0 | 0.53 | -22.06 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.27 | -18.18 | 0.34 | 13.33 | 0.12 | 0.0 | 0.29 | 3.57 | 120.00 | -4.55 |
| 2021 (8) | 0.88 | 25.71 | -0.2 | 0 | -0.35 | 0 | 0.04 | 0 | 0.68 | 65.85 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.33 | 22.22 | 0.3 | 3.45 | 0.12 | 0.0 | 0.28 | -3.45 | 125.71 | 25.71 |
| 2020 (7) | 0.7 | -4.11 | -0.29 | 0 | -0.35 | 0 | -0.02 | 0 | 0.41 | 36.67 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.27 | 58.82 | 0.29 | -3.33 | 0.12 | 0.0 | 0.29 | -3.33 | 100.00 | -1.37 |
| 2019 (6) | 0.73 | -24.74 | -0.43 | 0 | -0.35 | 0 | -0.01 | 0 | 0.3 | 25.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.17 | -19.05 | 0.3 | 3.45 | 0.12 | 200.0 | 0.3 | -3.23 | 101.39 | -33.1 |
| 2018 (5) | 0.97 | 97.96 | -0.73 | 0 | -0.27 | 0 | 0.09 | 200.0 | 0.24 | -41.46 | 0.01 | -66.67 | 0 | 0 | 0.24 | -65.88 | 0.21 | -16.0 | 0.29 | -6.45 | 0.04 | 0.0 | 0.31 | -24.39 | 151.56 | 135.08 |
| 2017 (4) | 0.49 | -31.94 | -0.08 | 0 | -0.27 | 0 | 0.03 | -86.36 | 0.41 | 583.33 | 0.03 | 50.0 | 0 | 0 | 0.69 | 53.47 | 0.25 | -10.71 | 0.31 | 0.0 | 0.04 | 33.33 | 0.41 | 32.26 | 64.47 | -41.79 |
| 2016 (3) | 0.72 | 71.43 | -0.66 | 0 | -0.26 | 0 | 0.22 | 0 | 0.06 | -76.92 | 0.02 | -50.0 | -0.07 | 0 | 0.45 | -54.75 | 0.28 | 16.67 | 0.31 | 6.9 | 0.03 | 0.0 | 0.31 | 3.33 | 110.77 | 63.52 |
| 2015 (2) | 0.42 | -8.7 | -0.16 | 0 | -0.27 | 0 | -0.2 | 0 | 0.26 | -13.33 | 0.04 | 33.33 | 0 | 0 | 1.00 | 19.67 | 0.24 | 4.35 | 0.29 | 0.0 | 0.03 | -25.0 | 0.3 | -33.33 | 67.74 | 14.87 |
| 2014 (1) | 0.46 | 9.52 | -0.16 | 0 | -0.29 | 0 | -0.11 | 0 | 0.3 | -31.82 | 0.03 | 200.0 | 0 | 0 | 0.84 | 181.62 | 0.23 | 0.0 | 0.29 | 26.09 | 0.04 | 0.0 | 0.45 | 32.35 | 58.97 | -14.35 |
| 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) | 0.23 | 2200.0 | 9.52 | 0.07 | 143.75 | 141.18 | -0.26 | -2500.0 | 21.21 | 0.05 | 600.0 | -28.57 | 0.3 | 300.0 | 650.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | -100.0 | 0.04 | 0.0 | -42.86 | 0.01 | 0.0 | -66.67 | 0.08 | 14.29 | -27.27 | 176.92 | 2023.08 | 76.92 |
| 24Q2 (19) | 0.01 | -96.0 | -83.33 | -0.16 | 33.33 | 5.88 | -0.01 | 0.0 | 66.67 | -0.01 | -200.0 | 66.67 | -0.15 | -1600.0 | -36.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -55.56 | -42.86 | 0.04 | -60.0 | -50.0 | 0.01 | 0.0 | -66.67 | 0.07 | 16.67 | -12.5 | 8.33 | -94.33 | -73.61 |
| 24Q1 (18) | 0.25 | -13.79 | 316.67 | -0.24 | 0.0 | -60.0 | -0.01 | 66.67 | 66.67 | 0.01 | 133.33 | 0.0 | 0.01 | -80.0 | 111.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | -18.18 | 350.0 | 0.1 | 0.0 | 400.0 | 0.01 | -66.67 | -66.67 | 0.06 | -14.29 | 50.0 | 147.06 | 1.42 | 120.59 |
| 23Q4 (17) | 0.29 | 38.1 | 20.83 | -0.24 | -41.18 | -188.89 | -0.03 | 90.91 | 0.0 | -0.03 | -142.86 | -133.33 | 0.05 | 25.0 | -90.2 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | 57.14 | -8.33 | 0.1 | 42.86 | 66.67 | 0.03 | 0.0 | 0.0 | 0.07 | -36.36 | -12.5 | 145.00 | 45.0 | 2.71 |
| 23Q3 (16) | 0.21 | 250.0 | -30.0 | -0.17 | 0.0 | -440.0 | -0.33 | -1000.0 | -10.0 | 0.07 | 333.33 | 800.0 | 0.04 | 136.36 | -88.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 0.0 | 133.33 | 0.07 | -12.5 | -30.0 | 0.03 | 0.0 | 0.0 | 0.11 | 37.5 | 83.33 | 100.00 | 216.67 | -36.67 |
| 23Q2 (15) | 0.06 | 0.0 | -33.33 | -0.17 | -13.33 | -30.77 | -0.03 | 0.0 | -50.0 | -0.03 | -400.0 | 57.14 | -0.11 | -22.22 | -175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 250.0 | 40.0 | 0.08 | 300.0 | -11.11 | 0.03 | 0.0 | 0.0 | 0.08 | 100.0 | -11.11 | 31.58 | -52.63 | -26.32 |
| 23Q1 (14) | 0.06 | -75.0 | -77.78 | -0.15 | -155.56 | 73.21 | -0.03 | 0.0 | -50.0 | 0.01 | -88.89 | 150.0 | -0.09 | -117.65 | 68.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -83.33 | -75.0 | 0.02 | -66.67 | -80.0 | 0.03 | 0.0 | 0.0 | 0.04 | -50.0 | -33.33 | 66.67 | -52.78 | -53.09 |
| 22Q4 (13) | 0.24 | -20.0 | 0.0 | 0.27 | 440.0 | 285.71 | -0.03 | 90.0 | 89.29 | 0.09 | 1000.0 | 0 | 0.51 | 45.71 | 64.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 300.0 | -7.69 | 0.06 | -40.0 | -40.0 | 0.03 | 0.0 | 0.0 | 0.08 | 33.33 | -11.11 | 141.18 | -10.59 | 29.41 |
| 22Q3 (12) | 0.3 | 233.33 | -3.23 | 0.05 | 138.46 | 150.0 | -0.3 | -1400.0 | -1400.0 | -0.01 | 85.71 | -125.0 | 0.35 | 975.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -40.0 | -75.0 | 0.1 | 11.11 | -28.57 | 0.03 | 0.0 | 0.0 | 0.06 | -33.33 | -14.29 | 157.89 | 268.42 | 22.24 |
| 22Q2 (11) | 0.09 | -66.67 | -30.77 | -0.13 | 76.79 | -160.0 | -0.02 | 0.0 | 0.0 | -0.07 | -250.0 | -450.0 | -0.04 | 86.21 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -37.5 | 150.0 | 0.09 | -10.0 | 800.0 | 0.03 | 0.0 | 0.0 | 0.09 | 50.0 | 80.0 | 42.86 | -69.84 | -70.33 |
| 22Q1 (10) | 0.27 | 12.5 | 35.0 | -0.56 | -900.0 | -366.67 | -0.02 | 92.86 | 0.0 | -0.02 | 0 | 0.0 | -0.29 | -193.55 | -462.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | -38.46 | 33.33 | 0.1 | 0.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0.06 | -33.33 | -14.29 | 142.11 | 30.26 | 6.58 |
| 21Q4 (9) | 0.24 | -22.58 | -36.84 | 0.07 | 170.0 | 177.78 | -0.28 | -1300.0 | -1300.0 | 0 | -100.0 | 100.0 | 0.31 | 47.62 | 6.9 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | 8.33 | -18.75 | 0.1 | -28.57 | -28.57 | 0.03 | 0.0 | 0.0 | 0.09 | 28.57 | 12.5 | 109.09 | -15.54 | -28.23 |
| 21Q3 (8) | 0.31 | 138.46 | 210.0 | -0.1 | -100.0 | 23.08 | -0.02 | 0.0 | 92.86 | 0.04 | 100.0 | -20.0 | 0.21 | 162.5 | 800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 500.0 | 100.0 | 0.14 | 1300.0 | 133.33 | 0.03 | 0.0 | 0.0 | 0.07 | 40.0 | 0.0 | 129.17 | -10.58 | 106.67 |
| 21Q2 (7) | 0.13 | -35.0 | -27.78 | -0.05 | 58.33 | -225.0 | -0.02 | 0.0 | 0.0 | 0.02 | 200.0 | -71.43 | 0.08 | 0.0 | -63.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | -66.67 | 0.0 | 0.01 | -80.0 | -87.5 | 0.03 | 0.0 | 0.0 | 0.05 | -28.57 | -37.5 | 144.44 | 8.33 | 52.47 |
| 21Q1 (6) | 0.2 | -47.37 | 566.67 | -0.12 | -33.33 | -9.09 | -0.02 | 0.0 | 0.0 | -0.02 | 33.33 | 75.0 | 0.08 | -72.41 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | -62.5 | 0 | 0.05 | -64.29 | 0 | 0.03 | 0.0 | 0.0 | 0.07 | -12.5 | 16.67 | 133.33 | -12.28 | 300.0 |
| 20Q4 (5) | 0.38 | 280.0 | 26.67 | -0.09 | 30.77 | 59.09 | -0.02 | 92.86 | 0.0 | -0.03 | -160.0 | 0.0 | 0.29 | 1066.67 | 262.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 166.67 | 60.0 | 0.14 | 133.33 | 55.56 | 0.03 | 0.0 | 0.0 | 0.08 | 14.29 | 33.33 | 152.00 | 143.2 | -8.8 |
| 20Q3 (4) | 0.1 | -44.44 | 0.0 | -0.13 | -425.0 | 0.0 | -0.28 | -1300.0 | 0.0 | 0.05 | -28.57 | 0.0 | -0.03 | -113.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.06 | 200.0 | 0.0 | 0.06 | -25.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.07 | -12.5 | 0.0 | 62.50 | -34.03 | 0.0 |
| 20Q2 (3) | 0.18 | 500.0 | 0.0 | 0.04 | 136.36 | 0.0 | -0.02 | 0.0 | 0.0 | 0.07 | 187.5 | 0.0 | 0.22 | 375.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0.08 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.08 | 33.33 | 0.0 | 94.74 | 184.21 | 0.0 |
| 20Q1 (2) | 0.03 | -90.0 | 0.0 | -0.11 | 50.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.08 | -166.67 | 0.0 | -0.08 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 33.33 | -80.0 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 166.67 | 0.0 | 0.0 |
