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) | 3.68 | -45.64 | -1.91 | 0 | -1.07 | 0 | 0 | 0 | 1.77 | -68.17 | 0.05 | 25.0 | 0 | 0 | 0.42 | 89.53 | -0.63 | 0 | 0.52 | -59.38 | 0.49 | -10.91 | 0 | 0 | 364.36 | -1.51 |
| 2022 (9) | 6.77 | 0 | -1.21 | 0 | -2.66 | 0 | 0 | 0 | 5.56 | 0 | 0.04 | -20.0 | 0 | 0 | 0.22 | -7.68 | 1.02 | -56.6 | 1.28 | -63.64 | 0.55 | -3.51 | 0 | 0 | 369.95 | 0 |
| 2021 (8) | -3.25 | 0 | 1.72 | 173.02 | -0.94 | 0 | 0.01 | 0 | -1.53 | 0 | 0.05 | 150.0 | 0 | 0 | 0.24 | 51.57 | 2.35 | 473.17 | 3.52 | 262.89 | 0.57 | -5.0 | 0.01 | 0.0 | -79.27 | 0 |
| 2020 (7) | 3.47 | 164.89 | 0.63 | 0 | -1.6 | 0 | 0 | 0 | 4.1 | 0 | 0.02 | -84.62 | 0 | 0 | 0.16 | -76.8 | 0.41 | -76.57 | 0.97 | -44.89 | 0.6 | -3.23 | 0.01 | -66.67 | 219.62 | 304.03 |
| 2019 (6) | 1.31 | -67.49 | -1.47 | 0 | -1.88 | 0 | 0 | 0 | -0.16 | 0 | 0.13 | -27.78 | 0 | 0 | 0.68 | -19.76 | 1.75 | -5.91 | 1.76 | -9.74 | 0.62 | 3.33 | 0.03 | 0.0 | 54.36 | -65.2 |
| 2018 (5) | 4.03 | 352.81 | -0.4 | 0 | -1.85 | 0 | 0 | 0 | 3.63 | 0 | 0.18 | -90.16 | 0 | 0 | 0.84 | -90.24 | 1.86 | -19.83 | 1.95 | -9.72 | 0.6 | 15.38 | 0.03 | 50.0 | 156.20 | 373.87 |
| 2017 (4) | 0.89 | -74.72 | -1.73 | 0 | -1.59 | 0 | 0.01 | 0 | -0.84 | 0 | 1.83 | 394.59 | 0 | 0 | 8.66 | 361.84 | 2.32 | 24.73 | 2.16 | 8.0 | 0.52 | 8.33 | 0.02 | 0 | 32.96 | -76.78 |
| 2016 (3) | 3.52 | -15.79 | 1.86 | 0 | -2.39 | 0 | -0.09 | 0 | 5.38 | 76.39 | 0.37 | -68.91 | 0 | 0 | 1.87 | -68.78 | 1.86 | -15.84 | 2.0 | -46.09 | 0.48 | 17.07 | 0 | 0 | 141.94 | 39.9 |
| 2015 (2) | 4.18 | 2222.22 | -1.13 | 0 | -1.33 | 0 | 0.05 | 0 | 3.05 | 0 | 1.19 | -6.3 | 0 | 0 | 6.00 | 0.22 | 2.21 | 46.36 | 3.71 | 113.22 | 0.41 | 5.13 | 0 | 0 | 101.46 | 1100.57 |
| 2014 (1) | 0.18 | -94.92 | -0.89 | 0 | -1.06 | 0 | -0.32 | 0 | -0.71 | 0 | 1.27 | 209.76 | 0 | 0 | 5.99 | 214.72 | 1.51 | 60.64 | 1.74 | 27.01 | 0.39 | 5.41 | 0 | 0 | 8.45 | -95.85 |
| 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) | -0.76 | -684.62 | -285.37 | -0.06 | -200.0 | -104.62 | -0.4 | 0 | 62.62 | -0.05 | 0 | 0 | -0.82 | -845.45 | -147.95 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.43 | 93.52 | 0 | -0.13 | -18.18 | 43.48 | 0.07 | -85.42 | -80.0 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | -422.22 | -2016.24 | -584.01 |
| 24Q2 (19) | 0.13 | -90.65 | -53.57 | -0.02 | 0 | 93.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -92.09 | 320.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.22 | 0 | 0 | -0.11 | -83.33 | -22.22 | 0.48 | 1700.0 | 860.0 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 22.03 | -98.73 | -85.84 |
| 24Q1 (18) | 1.39 | -38.22 | 87.84 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.39 | 101.45 | 339.66 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.06 | 53.85 | 66.67 | -0.03 | -112.5 | 75.0 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 1737.50 | 170.28 | -76.52 |
| 23Q4 (17) | 2.25 | 448.78 | 25.0 | -1.56 | -220.0 | -609.09 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.69 | -59.65 | -56.33 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 0.82 | 0 | 60.27 | -0.13 | 43.48 | -62.5 | 0.24 | -31.43 | 340.0 | 0.11 | -8.33 | -15.38 | 0 | 0 | 0 | 642.86 | 636.93 | -89.29 |
| 23Q3 (16) | 0.41 | 46.43 | -87.35 | 1.3 | 493.94 | 348.28 | -1.07 | 0 | 59.77 | 0 | 0 | 100.0 | 1.71 | 3520.0 | -51.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.23 | -155.56 | -360.0 | 0.35 | 600.0 | -20.45 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | 87.23 | -43.92 | -84.38 |
| 23Q2 (15) | 0.28 | -62.16 | -84.62 | -0.33 | 75.0 | 60.24 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.05 | 91.38 | -105.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.09 | 50.0 | -119.15 | 0.05 | 141.67 | -88.1 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 155.56 | -97.9 | -52.14 |
| 23Q1 (14) | 0.74 | -58.89 | 1025.0 | -1.32 | -500.0 | -193.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.58 | -136.71 | -9.43 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.38 | -25.0 | 98.08 | -0.18 | -125.0 | -126.87 | -0.12 | -20.0 | -123.53 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 7400.00 | 23.33 | 60225.0 |
| 22Q4 (13) | 1.8 | -44.44 | 173.47 | -0.22 | -175.86 | -118.64 | 0 | 100.0 | 0 | 0 | 100.0 | 0 | 1.58 | -55.24 | 224.41 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.51 | 0 | 204.1 | -0.08 | -60.0 | -112.7 | -0.1 | -122.73 | -116.67 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 6000.00 | 974.07 | 1912.24 |
| 22Q3 (12) | 3.24 | 78.02 | 1605.26 | 0.29 | 134.94 | 1550.0 | -2.66 | 0 | -186.02 | -0.01 | -200.0 | -200.0 | 3.53 | 256.57 | 1976.47 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.05 | -110.64 | -109.8 | 0.44 | 4.76 | -10.2 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 558.62 | 71.88 | 1752.27 |
| 22Q2 (11) | 1.82 | 2375.0 | -30.53 | -0.83 | -84.44 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 0.99 | 286.79 | -62.21 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.39 | 101.96 | 92.55 | 0.47 | -29.85 | -11.32 | 0.42 | -17.65 | -61.47 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 325.00 | 2740.62 | 52.58 |
| 22Q1 (10) | -0.08 | 96.73 | 97.78 | -0.45 | -138.14 | -181.82 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | -0.53 | 58.27 | 82.68 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.19 | 15.15 | -0.39 | 0.67 | 6.35 | 0.0 | 0.51 | -15.0 | -62.22 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -12.31 | 96.28 | 94.92 |
| 21Q4 (9) | -2.45 | -1389.47 | -372.22 | 1.18 | 6000.0 | 151.06 | 0 | 100.0 | 0 | 0 | -100.0 | 100.0 | -1.27 | -847.06 | -192.7 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.17 | -57.76 | 0 | 0.63 | 23.53 | 65.79 | 0.6 | 22.45 | -6.25 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | -331.08 | -1197.8 | -390.62 |
| 21Q3 (8) | 0.19 | -92.75 | -91.12 | -0.02 | 0 | -200.0 | -0.93 | 0 | 41.88 | 0.01 | 0 | 0 | 0.17 | -93.51 | -92.13 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.40 | 96.01 | 0 | 0.51 | -3.77 | 325.0 | 0.49 | -55.05 | 0.0 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 30.16 | -85.84 | -90.98 |
| 21Q2 (7) | 2.62 | 172.58 | 718.75 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | 0 | -100.0 | 0 | 2.62 | 185.62 | 344.07 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.20 | 4.48 | -70.47 | 0.53 | -20.9 | 251.43 | 1.09 | -19.26 | 673.68 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 213.01 | 187.92 | 0 |
| 21Q1 (6) | -3.61 | -501.11 | -3381.82 | 0.55 | 17.02 | 523.08 | -0.01 | 0 | 0 | 0.01 | 200.0 | 0 | -3.06 | -323.36 | -15200.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.19 | 0 | -27.29 | 0.67 | 76.32 | 157.69 | 1.35 | 110.94 | 3275.0 | 0.14 | -6.67 | -6.67 | 0 | 0 | -100.0 | -242.28 | -312.67 | -540.51 |
| 20Q4 (5) | 0.9 | -57.94 | 918.18 | 0.47 | 2250.0 | 280.77 | 0 | 100.0 | 0 | -0.01 | 0 | 0 | 1.37 | -36.57 | 470.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.38 | 216.67 | -15.56 | 0.64 | 30.61 | 68.42 | 0.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 113.92 | -65.93 | 659.26 |
| 20Q3 (4) | 2.14 | 568.75 | 0.0 | 0.02 | -92.59 | 0.0 | -1.6 | 0 | 0.0 | 0 | 0 | 0.0 | 2.16 | 266.1 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.12 | 134.29 | 0.0 | 0.49 | 357.89 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 334.38 | 0 | 0.0 |
| 20Q2 (3) | 0.32 | 190.91 | 0.0 | 0.27 | 307.69 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.59 | 3050.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.69 | 157.24 | 0.0 | -0.35 | -234.62 | 0.0 | -0.19 | -575.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.11 | 200.0 | 0.0 | -0.13 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 94.59 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.27 | -59.07 | 0.0 | 0.26 | -42.22 | 0.0 | 0.04 | -89.47 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 55.00 | 370.0 | 0.0 |
| 19Q4 (1) | -0.11 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -20.37 | 0.0 | 0.0 |
