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) | 0.23 | 0 | -0.02 | 0 | 0.29 | 2800.0 | 0 | 0 | 0.21 | 0 | 0.03 | -50.0 | 0 | 0 | 0.44 | -49.27 | -0.51 | 0 | -0.23 | 0 | 0.15 | -37.5 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.53 | 0 | -0.14 | 0 | 0.01 | 0 | -0.01 | 0 | -0.67 | 0 | 0.06 | 50.0 | 0 | 0 | 0.86 | 89.17 | -0.97 | 0 | -0.64 | 0 | 0.24 | -11.11 | 0.02 | -33.33 | 0.00 | 0 |
| 2021 (8) | -0.26 | 0 | -0.49 | 0 | -0.53 | 0 | 0 | 0 | -0.75 | 0 | 0.04 | -50.0 | 0 | 0 | 0.46 | -33.85 | -0.73 | 0 | -0.67 | 0 | 0.27 | -15.62 | 0.03 | -25.0 | 0.00 | 0 |
| 2020 (7) | 1.68 | 189.66 | 0.36 | 0 | -0.31 | 0 | 0.01 | 0 | 2.04 | 0 | 0.08 | 33.33 | 0 | 0 | 0.69 | 56.15 | 0.37 | 0 | 0.26 | 100.0 | 0.32 | 0.0 | 0.04 | 0.0 | 270.97 | 128.92 |
| 2019 (6) | 0.58 | 0 | -2.01 | 0 | 0.81 | 0 | -0.01 | 0 | -1.43 | 0 | 0.06 | -73.91 | 0 | 0 | 0.44 | -69.87 | -0.2 | 0 | 0.13 | -63.89 | 0.32 | 33.33 | 0.04 | 33.33 | 118.37 | 0 |
| 2018 (5) | -1.11 | 0 | -0.63 | 0 | -0.32 | 0 | 0.02 | 0 | -1.74 | 0 | 0.23 | -20.69 | 0 | 0 | 1.46 | -20.49 | 0.72 | -49.3 | 0.36 | -69.75 | 0.24 | 14.29 | 0.03 | 200.0 | -176.19 | 0 |
| 2017 (4) | 2.92 | 48.98 | -0.55 | 0 | -0.8 | 0 | -0.01 | 0 | 2.37 | 32.4 | 0.29 | 1350.0 | 0 | 0 | 1.84 | 1032.78 | 1.42 | 65.12 | 1.19 | -9.85 | 0.21 | -12.5 | 0.01 | 0.0 | 207.09 | 65.89 |
| 2016 (3) | 1.96 | 6433.33 | -0.17 | 0 | -0.83 | 0 | 0.01 | 0 | 1.79 | 17800.0 | 0.02 | 100.0 | 0 | 0 | 0.16 | 118.34 | 0.86 | 32.31 | 1.32 | 186.96 | 0.24 | 0.0 | 0.01 | 0.0 | 124.84 | 2854.56 |
| 2015 (2) | 0.03 | -96.7 | -0.02 | 0 | -0.08 | 0 | -0.01 | 0 | 0.01 | -98.75 | 0.01 | -50.0 | 0 | 0 | 0.07 | -52.57 | 0.65 | 14.04 | 0.46 | -2.13 | 0.24 | -4.0 | 0.01 | 0.0 | 4.23 | -96.61 |
| 2014 (1) | 0.91 | 37.88 | -0.11 | 0 | 0.78 | 0 | 0 | 0 | 0.8 | 73.91 | 0.02 | -90.0 | 0 | 0 | 0.16 | -89.6 | 0.57 | -43.56 | 0.47 | -38.16 | 0.25 | -13.79 | 0.01 | 0.0 | 124.66 | 100.21 |
| 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) | 0.67 | 435.0 | 770.0 | -0.08 | 0 | -700.0 | -0.1 | -137.04 | -171.43 | 0 | 0 | 0 | 0.59 | 395.0 | 636.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.04 | -157.14 | 80.0 | 0.29 | 190.0 | 323.08 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 209.38 | 236.09 | 0 |
| 24Q2 (19) | -0.2 | -500.0 | 0 | 0 | 100.0 | 100.0 | 0.27 | 175.0 | -37.21 | 0 | 100.0 | 0 | -0.2 | -600.0 | -1900.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.46 | -23.29 | -14.16 | 0.07 | 187.5 | 170.0 | 0.1 | -33.33 | 225.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | -100.0 | -153.85 | -653.85 | 0 |
| 24Q1 (18) | 0.05 | -75.0 | -61.54 | -0.01 | 0.0 | 0 | -0.36 | -125.0 | -176.92 | -0.01 | 0 | 0 | 0.04 | -78.95 | -69.23 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.60 | 10.71 | -8.93 | -0.08 | 0 | 61.9 | 0.15 | -16.67 | 175.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | -100.0 | 27.78 | -69.44 | 0 |
| 23Q4 (17) | 0.2 | 300.0 | 186.96 | -0.01 | 0.0 | -108.33 | -0.16 | -214.29 | 54.29 | 0 | 0 | 0 | 0.19 | 272.73 | 272.73 | 0.01 | 0.0 | 150.0 | 0 | 0 | 0 | 0.54 | -13.98 | 142.74 | 0 | 100.0 | 100.0 | 0.18 | 238.46 | 205.88 | 0.04 | 0.0 | -20.0 | 0 | 0 | -100.0 | 90.91 | 0 | 0 |
| 23Q3 (16) | -0.1 | 0 | 44.44 | -0.01 | 0.0 | 93.75 | 0.14 | -67.44 | 133.33 | 0 | 0 | 100.0 | -0.11 | -1000.0 | 67.65 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.62 | 17.5 | -1.87 | -0.2 | -100.0 | 23.08 | -0.13 | -62.5 | 7.14 | 0.04 | 0.0 | -33.33 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0 | -100.0 | -100.0 | -0.01 | 0 | 83.33 | 0.43 | 430.77 | 295.45 | 0 | 0 | 100.0 | -0.01 | -107.69 | 0.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.53 | -18.62 | -67.02 | -0.1 | 52.38 | 61.54 | -0.08 | 60.0 | 38.46 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.13 | 156.52 | 176.47 | 0 | -100.0 | 100.0 | -0.13 | 62.86 | -125.0 | 0 | 0 | 0 | 0.13 | 218.18 | 161.9 | 0.01 | 150.0 | -75.0 | 0 | 0 | 0 | 0.65 | 151.96 | -68.14 | -0.21 | -5.0 | 16.0 | -0.2 | -17.65 | 4.76 | 0.04 | -20.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.23 | -27.78 | -76.92 | 0.12 | 175.0 | 209.09 | -0.35 | -683.33 | -400.0 | 0 | 100.0 | 0 | -0.11 | 67.65 | 54.17 | -0.02 | -300.0 | -300.0 | 0 | 0 | 0 | -1.26 | -297.48 | -386.79 | -0.2 | 23.08 | 28.57 | -0.17 | -21.43 | 10.53 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | -0.18 | -460.0 | -500.0 | -0.16 | -166.67 | -33.33 | 0.06 | 127.27 | 119.35 | -0.01 | 0.0 | 0 | -0.34 | -3300.0 | -126.67 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.64 | -60.51 | -41.72 | -0.26 | 0.0 | -13.04 | -0.14 | -7.69 | 58.82 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.05 | 129.41 | -70.59 | -0.06 | -50.0 | 68.42 | -0.22 | -142.31 | 51.11 | -0.01 | 0 | 0 | -0.01 | 95.24 | 50.0 | 0.03 | -25.0 | 200.0 | 0 | 0 | 0 | 1.61 | -21.37 | 250.0 | -0.26 | -4.0 | -100.0 | -0.13 | 38.1 | -30.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.17 | -30.77 | 34.62 | -0.04 | 63.64 | 42.86 | 0.52 | 842.86 | 67.74 | 0 | 0 | 0 | -0.21 | 12.5 | 36.36 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 2.05 | 367.69 | 412.82 | -0.25 | 10.71 | -177.78 | -0.21 | -10.53 | -425.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | -0.13 | -333.33 | -140.62 | -0.11 | 8.33 | -283.33 | -0.07 | 77.42 | 58.82 | 0 | 0 | 0 | -0.24 | -60.0 | -163.16 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.44 | -59.87 | 22.37 | -0.28 | -21.74 | -800.0 | -0.19 | 44.12 | -195.0 | 0.06 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.03 | -117.65 | -112.0 | -0.12 | 36.84 | 20.0 | -0.31 | 31.11 | -181.82 | 0 | 0 | 100.0 | -0.15 | -650.0 | -250.0 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 1.09 | 137.16 | -2.0 | -0.23 | -76.92 | -228.57 | -0.34 | -240.0 | -1033.33 | 0.06 | -14.29 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 0.17 | 165.38 | 206.25 | -0.19 | -171.43 | -733.33 | -0.45 | -245.16 | -2350.0 | 0 | 0 | -100.0 | -0.02 | 93.94 | 84.62 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.46 | 15.21 | 84.33 | -0.13 | -44.44 | -125.49 | -0.1 | -150.0 | -122.73 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (6) | -0.26 | -181.25 | -120.47 | -0.07 | -216.67 | -116.67 | 0.31 | 282.35 | 720.0 | 0 | 0 | 100.0 | -0.33 | -186.84 | -119.53 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.40 | 11.6 | -71.33 | -0.09 | -325.0 | 18.18 | -0.04 | -120.0 | 88.57 | 0.07 | -12.5 | -12.5 | 0.01 | 0.0 | 0.0 | -650.00 | -689.06 | 0 |
| 20Q4 (5) | 0.32 | 28.0 | -42.86 | 0.06 | 140.0 | 117.14 | -0.17 | -54.55 | -134.69 | 0 | 100.0 | 100.0 | 0.38 | 280.0 | 80.95 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.36 | -67.86 | 15.77 | 0.04 | 157.14 | 150.0 | 0.2 | 766.67 | 433.33 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 110.34 | -73.52 | -94.09 |
| 20Q3 (4) | 0.25 | 256.25 | 0.0 | -0.15 | -600.0 | 0.0 | -0.11 | -650.0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.1 | 176.92 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.12 | 346.1 | 0.0 | -0.07 | -113.73 | 0.0 | -0.03 | -106.82 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 416.67 | 1480.21 | 0.0 |
| 20Q2 (3) | -0.16 | -112.6 | 0.0 | 0.03 | -92.86 | 0.0 | 0.02 | 140.0 | 0.0 | 0.02 | 300.0 | 0.0 | -0.13 | -107.69 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.25 | -82.08 | 0.0 | 0.51 | 563.64 | 0.0 | 0.44 | 225.71 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -30.19 | 0 | 0.0 |
| 20Q1 (2) | 1.27 | 126.79 | 0.0 | 0.42 | 220.0 | 0.0 | -0.05 | -110.2 | 0.0 | -0.01 | 0.0 | 0.0 | 1.69 | 704.76 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.40 | 350.7 | 0.0 | -0.11 | -37.5 | 0.0 | -0.35 | -483.33 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1866.67 | 0.0 | 0.0 |
