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) | 1.03 | -30.41 | 1.36 | 0 | -1.34 | 0 | 0.09 | 0 | 2.39 | 143.88 | 0.05 | -44.44 | -0.3 | 0 | 0.62 | -34.75 | 1.01 | -31.29 | 0.85 | -30.33 | 0.32 | 3.23 | 0.09 | 0.0 | 81.75 | -10.52 |
| 2022 (9) | 1.48 | 9.63 | -0.5 | 0 | -0.83 | 0 | -0.01 | 0 | 0.98 | 0 | 0.09 | 350.0 | 0 | 0 | 0.95 | 370.39 | 1.47 | 23.53 | 1.22 | 43.53 | 0.31 | 0.0 | 0.09 | 0.0 | 91.36 | -15.41 |
| 2021 (8) | 1.35 | 17.39 | -1.51 | 0 | 0.69 | 0 | 0 | 0 | -0.16 | 0 | 0.02 | 100.0 | 0 | 0 | 0.20 | 2.42 | 1.19 | 116.36 | 0.85 | 80.85 | 0.31 | 14.81 | 0.09 | 0 | 108.00 | -30.5 |
| 2020 (7) | 1.15 | 342.31 | 0.48 | 0 | -0.69 | 0 | 0.01 | 0.0 | 1.63 | 0 | 0.01 | -80.0 | 0 | 0 | 0.20 | -83.86 | 0.55 | 83.33 | 0.47 | 67.86 | 0.27 | -3.57 | 0 | 0 | 155.41 | 234.72 |
| 2019 (6) | 0.26 | 0 | -0.83 | 0 | -0.47 | 0 | 0.01 | 0 | -0.57 | 0 | 0.05 | 25.0 | 0 | 0 | 1.22 | 49.09 | 0.3 | -3.23 | 0.28 | -20.0 | 0.28 | 833.33 | 0 | 0 | 46.43 | 0 |
| 2018 (5) | -0.05 | 0 | -0.67 | 0 | 0.07 | 0 | -0.03 | 0 | -0.72 | 0 | 0.04 | 33.33 | 0 | 0 | 0.82 | 20.79 | 0.31 | 63.16 | 0.35 | 29.63 | 0.03 | 0.0 | 0 | 0 | -13.16 | 0 |
| 2017 (4) | 0.46 | 53.33 | -0.26 | 0 | -0.26 | 0 | 0.04 | 300.0 | 0.2 | -45.95 | 0.03 | 200.0 | 0 | 0 | 0.68 | 202.71 | 0.19 | 18.75 | 0.27 | 0 | 0.03 | 0.0 | 0 | 0 | 153.33 | 0 |
| 2016 (3) | 0.3 | -53.85 | 0.07 | -88.14 | -0.1 | 0 | 0.01 | 0 | 0.37 | -70.16 | 0.01 | -66.67 | 0 | 0 | 0.22 | -61.0 | 0.16 | 128.57 | -0.22 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.65 | 27.45 | 0.59 | 0 | -0.1 | 0 | -0.03 | 0 | 1.24 | 12300.0 | 0.03 | 50.0 | 0 | 0 | 0.57 | 75.24 | 0.07 | -46.15 | 0.13 | -38.1 | 0.03 | 0.0 | 0 | 0 | 406.25 | 91.18 |
| 2014 (1) | 0.51 | 13.33 | -0.5 | 0 | -0.45 | 0 | -0.01 | 0 | 0.01 | 0 | 0.02 | -60.0 | 0 | 0 | 0.33 | -52.08 | 0.13 | -59.38 | 0.21 | -46.15 | 0.03 | -25.0 | 0 | 0 | 212.50 | 107.78 |
| 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) | 0.12 | 166.67 | -45.45 | -0.04 | -112.12 | -107.41 | -0.68 | -1071.43 | -83.78 | 0.02 | 100.0 | 0 | 0.08 | -46.67 | -89.47 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 1.03 | 75.38 | -42.31 | 0.18 | 20.0 | -43.75 | 0.17 | 13.33 | -48.48 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 44.44 | 161.73 | -13.13 |
| 24Q2 (19) | -0.18 | -131.58 | -1700.0 | 0.33 | 150.0 | 137.5 | 0.07 | 104.07 | 109.86 | 0.01 | 200.0 | -80.0 | 0.15 | 266.67 | 116.85 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.58 | -14.62 | 0 | 0.15 | 25.0 | 0.0 | 0.15 | -16.67 | 15.38 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -72.00 | -135.37 | -1556.0 |
| 24Q1 (18) | 0.57 | 18.75 | 67.65 | -0.66 | -184.62 | -172.53 | -1.72 | -805.26 | -2357.14 | -0.01 | 80.0 | -200.0 | -0.09 | -107.14 | -107.2 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.68 | 58.22 | 0 | 0.12 | -62.5 | -45.45 | 0.18 | -10.0 | -10.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 203.57 | 27.23 | 79.62 |
| 23Q4 (17) | 0.48 | 118.18 | -39.24 | 0.78 | 44.44 | 285.71 | -0.19 | 48.65 | 42.42 | -0.05 | 0 | -400.0 | 1.26 | 65.79 | 240.54 | 0.01 | -75.0 | -80.0 | 0 | 0 | 0 | 0.43 | -75.65 | -79.74 | 0.32 | 0.0 | -8.57 | 0.2 | -39.39 | -31.03 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 160.00 | 212.73 | -21.01 |
| 23Q3 (16) | 0.22 | 2300.0 | 10.0 | 0.54 | 161.36 | 0 | -0.37 | 47.89 | -27.59 | 0 | -100.0 | 0 | 0.76 | 185.39 | 280.0 | 0.04 | 0 | 100.0 | 0 | 0 | 0 | 1.78 | 0 | 153.33 | 0.32 | 113.33 | -38.46 | 0.33 | 153.85 | -28.26 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 51.16 | 1276.74 | 43.26 |
| 23Q2 (15) | -0.01 | -102.94 | 0.0 | -0.88 | -196.7 | -279.59 | -0.71 | -914.29 | -1283.33 | 0.05 | 400.0 | 0 | -0.89 | -171.2 | -285.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | -31.82 | -63.41 | 0.13 | -35.0 | -51.85 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -4.35 | -103.84 | -60.87 |
| 23Q1 (14) | 0.34 | -56.96 | -32.0 | 0.91 | 316.67 | 262.5 | -0.07 | 78.79 | 74.07 | 0.01 | 200.0 | 0 | 1.25 | 237.84 | 2183.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.22 | -37.14 | 15.79 | 0.2 | -31.03 | 5.26 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 113.33 | -44.05 | -34.27 |
| 22Q4 (13) | 0.79 | 295.0 | -9.2 | -0.42 | 0 | 10.64 | -0.33 | -13.79 | 37.74 | -0.01 | 0 | 0 | 0.37 | 85.0 | -7.5 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | 2.14 | 204.49 | 171.37 | 0.35 | -32.69 | 20.69 | 0.29 | -36.96 | 38.1 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 202.56 | 467.18 | -27.82 |
| 22Q3 (12) | 0.2 | 2100.0 | 600.0 | 0 | -100.0 | -100.0 | -0.29 | -583.33 | -363.64 | 0 | 0 | -100.0 | 0.2 | -58.33 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.70 | 0 | 0 | 0.52 | 26.83 | 40.54 | 0.46 | 70.37 | 48.39 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 35.71 | 1421.43 | 466.07 |
| 22Q2 (11) | -0.01 | -102.0 | -120.0 | 0.49 | 187.5 | 198.0 | 0.06 | 122.22 | 135.29 | 0 | 0 | 100.0 | 0.48 | 900.0 | 206.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.41 | 115.79 | 115.79 | 0.27 | 42.11 | 170.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -2.70 | -101.57 | -110.81 |
| 22Q1 (10) | 0.5 | -42.53 | 6.38 | -0.56 | -19.15 | 1.75 | -0.27 | 49.06 | -121.26 | 0 | 0 | -100.0 | -0.06 | -115.0 | 40.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 1.18 | 49.41 | 0 | 0.19 | -34.48 | -44.12 | 0.19 | -9.52 | -13.64 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 172.41 | -38.57 | 17.39 |
| 21Q4 (9) | 0.87 | 2275.0 | 112.2 | -0.47 | -1275.0 | -202.17 | -0.53 | -581.82 | -562.5 | 0 | -100.0 | 100.0 | 0.4 | 0 | -54.02 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.79 | 0 | 0 | 0.29 | -21.62 | 70.59 | 0.21 | -32.26 | 50.0 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0 | 280.65 | 2976.61 | 43.75 |
| 21Q3 (8) | -0.04 | -180.0 | -110.81 | 0.04 | 108.0 | 120.0 | 0.11 | 164.71 | 139.29 | 0.01 | 200.0 | -50.0 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.37 | 94.74 | 117.65 | 0.31 | 210.0 | 82.35 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0 | -9.76 | -139.02 | -106.33 |
| 21Q2 (7) | 0.05 | -89.36 | -80.77 | -0.5 | 12.28 | -814.29 | -0.17 | -113.39 | 34.62 | -0.01 | -200.0 | 0 | -0.45 | -350.0 | -236.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | -44.12 | 35.71 | 0.1 | -54.55 | 11.11 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0 | 25.00 | -82.98 | -84.62 |
| 21Q1 (6) | 0.47 | 14.63 | 327.27 | -0.57 | -223.91 | -480.0 | 1.27 | 1687.5 | 2216.67 | 0.01 | 200.0 | 200.0 | -0.1 | -111.49 | -138.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.34 | 100.0 | 325.0 | 0.22 | 57.14 | 175.0 | 0.08 | 14.29 | 14.29 | 0.02 | 0 | 0 | 146.88 | -24.77 | 100.28 |
| 20Q4 (5) | 0.41 | 10.81 | 720.0 | 0.46 | 330.0 | 411.11 | -0.08 | 71.43 | -300.0 | -0.01 | -150.0 | 0 | 0.87 | 411.76 | 521.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.17 | 0.0 | 54.55 | 0.14 | -17.65 | 133.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 195.24 | 26.64 | 407.62 |
| 20Q3 (4) | 0.37 | 42.31 | 0.0 | -0.2 | -385.71 | 0.0 | -0.28 | -7.69 | 0.0 | 0.02 | 0 | 0.0 | 0.17 | -48.48 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.69 | 0 | 0.0 | 0.17 | 21.43 | 0.0 | 0.17 | 88.89 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 154.17 | -5.13 | 0.0 |
| 20Q2 (3) | 0.26 | 136.36 | 0.0 | 0.07 | -53.33 | 0.0 | -0.26 | -333.33 | 0.0 | 0 | 100.0 | 0.0 | 0.33 | 26.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | 75.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 162.50 | 121.59 | 0.0 |
| 20Q1 (2) | 0.11 | 120.0 | 0.0 | 0.15 | 66.67 | 0.0 | -0.06 | -200.0 | 0.0 | -0.01 | 0 | 0.0 | 0.26 | 85.71 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.08 | -27.27 | 0.0 | 0.08 | 33.33 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 73.33 | 90.67 | 0.0 |
| 19Q4 (1) | 0.05 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 38.46 | 0.0 | 0.0 |
