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) | -0.34 | 0 | -2.63 | 0 | 2.8 | 0 | 0.01 | 0 | -2.97 | 0 | 0.47 | 30.56 | -0.18 | 0 | 4.46 | 75.07 | -0.59 | 0 | 0.27 | -27.03 | 0.37 | 12.12 | 0.01 | -80.0 | -52.31 | 0 |
| 2022 (9) | 2.98 | 0 | 3.39 | 0 | -8.72 | 0 | -0.01 | 0 | 6.37 | 0 | 0.36 | 80.0 | -0.94 | 0 | 2.55 | 45.33 | -1.04 | 0 | 0.37 | 270.0 | 0.33 | 10.0 | 0.05 | -16.67 | 397.33 | 0 |
| 2021 (8) | -4.85 | 0 | -3.47 | 0 | 5.26 | 973.47 | -0.05 | 0 | -8.32 | 0 | 0.2 | -84.5 | -0.25 | 0 | 1.75 | -86.92 | -0.02 | 0 | 0.1 | -76.19 | 0.3 | 11.11 | 0.06 | -14.29 | -1054.35 | 0 |
| 2020 (7) | 2.13 | 73.17 | 0.4 | 73.91 | 0.49 | 0 | 0.07 | 133.33 | 2.53 | 73.29 | 1.29 | 416.0 | 0.06 | 0 | 13.41 | 441.75 | -0.02 | 0 | 0.42 | -16.0 | 0.27 | 0.0 | 0.07 | 0.0 | 280.26 | 91.4 |
| 2019 (6) | 1.23 | 112.07 | 0.23 | 15.0 | -0.72 | 0 | 0.03 | 0 | 1.46 | 87.18 | 0.25 | 78.57 | -0.05 | 0 | 2.48 | 62.84 | -0.53 | 0 | 0.5 | 28.21 | 0.27 | 17.39 | 0.07 | -12.5 | 146.43 | 76.72 |
| 2018 (5) | 0.58 | 0 | 0.2 | 0 | 1.01 | 573.33 | -0.05 | 0 | 0.78 | 0 | 0.14 | 250.0 | -0.05 | 0 | 1.52 | 127.63 | -0.26 | 0 | 0.39 | 0 | 0.23 | -52.08 | 0.08 | 0.0 | 82.86 | 0 |
| 2017 (4) | -0.45 | 0 | -0.43 | 0 | 0.15 | 7.14 | -0.05 | 0 | -0.88 | 0 | 0.04 | -20.0 | -0.04 | 0 | 0.67 | -22.94 | -1.04 | 0 | -0.94 | 0 | 0.48 | -11.11 | 0.08 | 166.67 | 0.00 | 0 |
| 2016 (3) | 0.47 | -16.07 | -0.91 | 0 | 0.14 | -30.0 | 0.03 | 0 | -0.44 | 0 | 0.05 | 400.0 | -0.03 | 0 | 0.87 | 404.33 | 0.08 | 0 | -0.4 | 0 | 0.54 | -6.9 | 0.03 | -25.0 | 276.47 | -55.57 |
| 2015 (2) | 0.56 | 115.38 | -0.25 | 0 | 0.2 | -81.13 | -0.05 | 0 | 0.31 | 10.71 | 0.01 | -50.0 | -0.02 | 0 | 0.17 | -49.48 | -0.39 | 0 | -0.53 | 0 | 0.58 | 1.75 | 0.04 | 0.0 | 622.22 | -28.21 |
| 2014 (1) | 0.26 | 0 | 0.02 | 0 | 1.06 | 0 | -0.2 | 0 | 0.28 | 0 | 0.02 | -71.43 | -0.02 | 0 | 0.34 | -62.78 | -0.8 | 0 | -0.58 | 0 | 0.57 | -12.31 | 0.04 | -20.0 | 866.67 | 0 |
| 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) | 0.32 | -50.0 | 220.0 | 0.07 | -61.11 | -84.09 | -1.0 | -200.0 | 36.71 | 0.07 | 333.33 | 800.0 | 0.39 | -52.44 | -27.78 | 0.08 | -46.67 | -65.22 | 0.01 | 200.0 | 0.0 | 3.20 | -27.47 | -67.72 | 0.34 | -15.0 | 750.0 | 0.13 | -82.67 | -71.11 | 0.08 | -20.0 | -11.11 | 0 | 0 | 0 | 152.38 | 102.38 | 722.86 |
| 24Q2 (19) | 0.64 | 277.78 | 900.0 | 0.18 | -77.22 | -57.14 | 1.0 | 1100.0 | 350.0 | -0.03 | -175.0 | 40.0 | 0.82 | 90.7 | 141.18 | 0.15 | 0 | 1400.0 | -0.01 | 0 | 87.5 | 4.41 | 0 | 1161.76 | 0.4 | 3900.0 | 407.69 | 0.75 | 87.5 | 226.09 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 75.29 | 204.58 | 410.59 |
| 24Q1 (18) | -0.36 | 63.64 | -157.14 | 0.79 | 464.29 | 121.76 | -0.1 | -122.22 | -102.31 | 0.04 | 0 | -42.86 | 0.43 | 150.59 | 114.33 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.01 | 101.96 | 0 | 0.4 | 208.11 | 1433.33 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | -72.00 | 0 | -108.0 |
| 23Q4 (17) | -0.99 | -1090.0 | -225.32 | 0.14 | -68.18 | -72.0 | 0.45 | 128.48 | 130.0 | 0 | 100.0 | 100.0 | -0.85 | -257.41 | -165.89 | 0.06 | -73.91 | -45.45 | -0.02 | -300.0 | 91.3 | 2.32 | -76.63 | -23.34 | -0.51 | -1375.0 | 57.5 | -0.37 | -182.22 | 68.1 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.1 | 225.0 | -85.92 | 0.44 | 4.76 | 2300.0 | -1.58 | -295.0 | 8.67 | -0.01 | 80.0 | -120.0 | 0.54 | 58.82 | -21.74 | 0.23 | 2200.0 | 43.75 | 0.01 | 112.5 | 105.26 | 9.91 | 2735.34 | 162.1 | 0.04 | 130.77 | -91.67 | 0.45 | 95.65 | -57.14 | 0.09 | -10.0 | 12.5 | 0 | 0 | -100.0 | 18.52 | 176.39 | -70.01 |
| 23Q2 (15) | -0.08 | -112.7 | -111.43 | 0.42 | 111.57 | -92.21 | -0.4 | -109.26 | 92.13 | -0.05 | -171.43 | -141.67 | 0.34 | 111.33 | -94.42 | 0.01 | -94.12 | -88.89 | -0.08 | 11.11 | 61.9 | 0.35 | -94.32 | -88.03 | -0.13 | 0 | 50.0 | 0.23 | 866.67 | -32.35 | 0.1 | 0.0 | 25.0 | 0 | 0 | -100.0 | -24.24 | -102.69 | -115.24 |
| 23Q1 (14) | 0.63 | -20.25 | -19.23 | -3.63 | -826.0 | -46.37 | 4.32 | 388.0 | 1153.66 | 0.07 | 143.75 | 450.0 | -3.0 | -332.56 | -76.47 | 0.17 | 54.55 | 1600.0 | -0.09 | 60.87 | 70.0 | 6.16 | 103.82 | 1858.7 | 0 | 100.0 | 100.0 | -0.03 | 97.41 | -120.0 | 0.1 | 11.11 | 25.0 | 0 | 0 | -100.0 | 900.00 | 0 | 188.46 |
| 22Q4 (13) | 0.79 | 11.27 | 129.92 | 0.5 | 2600.0 | 233.33 | -1.5 | 13.29 | -143.73 | -0.16 | -420.0 | -700.0 | 1.29 | 86.96 | 151.81 | 0.11 | -31.25 | 210.0 | -0.23 | -21.05 | 8.0 | 3.02 | -20.11 | 187.94 | -1.2 | -350.0 | -11900.0 | -1.16 | -210.48 | -11500.0 | 0.09 | 12.5 | 12.5 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.71 | 1.43 | 127.84 | -0.02 | -100.37 | 88.89 | -1.73 | 65.94 | -166.54 | 0.05 | -58.33 | 150.0 | 0.69 | -88.67 | 125.27 | 0.16 | 77.78 | 120.51 | -0.19 | 9.52 | 0 | 3.78 | 29.45 | 114.79 | 0.48 | 284.62 | 1060.0 | 1.05 | 208.82 | 2725.0 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 100.0 | 61.74 | -61.19 | 100.97 |
| 22Q2 (11) | 0.7 | -10.26 | 34.62 | 5.39 | 317.34 | 406.25 | -5.08 | -1139.02 | -1007.14 | 0.12 | 700.0 | 400.0 | 6.09 | 458.24 | 591.13 | 0.09 | 800.0 | -91.51 | -0.21 | 30.0 | 0 | 2.92 | 829.22 | -91.62 | -0.26 | -271.43 | -23.81 | 0.34 | 126.67 | 236.0 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | -33.33 | 159.09 | -49.01 | 0 |
| 22Q1 (10) | 0.78 | 129.55 | 533.33 | -2.48 | -1753.33 | -48.5 | -0.41 | -111.95 | 69.17 | -0.02 | 0.0 | -100.0 | -1.7 | 31.73 | 8.11 | 0.01 | 110.0 | -66.67 | -0.3 | -20.0 | 0 | 0.31 | 109.15 | -74.84 | -0.07 | -600.0 | -128.0 | 0.15 | 1600.0 | -62.5 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0 | 312.00 | 110.64 | 914.67 |
| 21Q4 (9) | -2.64 | -3.53 | -580.0 | 0.15 | 183.33 | -81.01 | 3.43 | 31.92 | 261.05 | -0.02 | -200.0 | -122.22 | -2.49 | 8.79 | -285.82 | -0.1 | 87.18 | -176.92 | -0.25 | 0 | -2600.0 | -3.44 | 86.56 | -162.12 | -0.01 | 80.0 | 95.65 | -0.01 | 75.0 | 0.0 | 0.08 | 14.29 | 14.29 | 0.02 | 100.0 | 0.0 | -2933.33 | 53.99 | -526.67 |
| 21Q3 (8) | -2.55 | -590.38 | -459.15 | -0.18 | 89.77 | -127.69 | 2.6 | 364.29 | 295.49 | 0.02 | 150.0 | 109.09 | -2.73 | -120.16 | -300.74 | -0.78 | -173.58 | -587.5 | 0 | 0 | -100.0 | -25.57 | -173.34 | -454.84 | -0.05 | 76.19 | -600.0 | -0.04 | 84.0 | -119.05 | 0.07 | 0.0 | 0.0 | 0.01 | -66.67 | -50.0 | -6375.00 | 0 | -2793.66 |
| 21Q2 (7) | 0.52 | 388.89 | 205.88 | -1.76 | -5.39 | -66.04 | 0.56 | 142.11 | -49.09 | -0.04 | -300.0 | -119.05 | -1.24 | 32.97 | -39.33 | 1.06 | 3433.33 | 12.77 | 0 | 0 | 100.0 | 34.87 | 2689.47 | -2.81 | -0.21 | -184.0 | -625.0 | -0.25 | -162.5 | -257.14 | 0.07 | 0.0 | 0.0 | 0.03 | 0 | 50.0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (6) | -0.18 | -132.73 | -125.71 | -1.67 | -311.39 | -16800.0 | -1.33 | -240.0 | -478.26 | -0.01 | -111.11 | 0 | -1.85 | -238.06 | -360.56 | 0.03 | -76.92 | -57.14 | 0 | -100.0 | -100.0 | 1.25 | -77.4 | -56.43 | 0.25 | 208.7 | 47.06 | 0.4 | 4100.0 | 42.86 | 0.07 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -38.30 | -105.57 | -120.24 |
| 20Q4 (5) | 0.55 | -22.54 | 492.86 | 0.79 | 21.54 | 197.53 | 0.95 | 171.43 | 265.38 | 0.09 | 140.91 | 550.0 | 1.34 | -1.47 | 241.05 | 0.13 | -18.75 | 0.0 | 0.01 | -83.33 | 200.0 | 5.53 | -23.24 | 1.28 | -0.23 | -2400.0 | 74.73 | -0.01 | -104.76 | -120.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 687.50 | 190.49 | 787.5 |
| 20Q3 (4) | 0.71 | 317.65 | 0.0 | 0.65 | 161.32 | 0.0 | -1.33 | -220.91 | 0.0 | -0.22 | -204.76 | 0.0 | 1.36 | 252.81 | 0.0 | 0.16 | -82.98 | 0.0 | 0.06 | 200.0 | 0.0 | 7.21 | -79.91 | 0.0 | 0.01 | -75.0 | 0.0 | 0.21 | 400.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 236.67 | -72.16 | 0.0 |
| 20Q2 (3) | 0.17 | -75.71 | 0.0 | -1.06 | -10700.0 | 0.0 | 1.1 | 578.26 | 0.0 | 0.21 | 0 | 0.0 | -0.89 | -225.35 | 0.0 | 0.94 | 1242.86 | 0.0 | -0.06 | -200.0 | 0.0 | 35.88 | 1150.6 | 0.0 | 0.04 | -76.47 | 0.0 | -0.07 | -125.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 850.00 | 349.29 | 0.0 |
| 20Q1 (2) | 0.7 | 600.0 | 0.0 | 0.01 | 101.23 | 0.0 | -0.23 | -188.46 | 0.0 | 0 | 100.0 | 0.0 | 0.71 | 174.74 | 0.0 | 0.07 | -46.15 | 0.0 | 0.06 | 700.0 | 0.0 | 2.87 | -47.48 | 0.0 | 0.17 | 118.68 | 0.0 | 0.28 | 460.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 189.19 | 289.19 | 0.0 |
| 19Q4 (1) | -0.14 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 5.46 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -100.00 | 0.0 | 0.0 |
