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) | 1.79 | -84.37 | -1.66 | 0 | -1.04 | 0 | 0.19 | 0 | 0.13 | -98.82 | 0.28 | -33.33 | -1.25 | 0 | 0.83 | -19.93 | 2.85 | 66.67 | 1.15 | -57.72 | 1.04 | 0.0 | 0.14 | 0.0 | 76.82 | -73.83 |
| 2022 (9) | 11.45 | 0 | -0.46 | 0 | -10.41 | 0 | -0.04 | 0 | 10.99 | 0 | 0.42 | -47.5 | 0 | 0 | 1.04 | -19.73 | 1.71 | -56.71 | 2.72 | -9.03 | 1.04 | 65.08 | 0.14 | 0.0 | 293.59 | 0 |
| 2021 (8) | -6.36 | 0 | -0.97 | 0 | 6.29 | 0 | -0.11 | 0 | -7.33 | 0 | 0.8 | 166.67 | 0 | 0 | 1.29 | 126.64 | 3.95 | -42.34 | 2.99 | -34.57 | 0.63 | 12.5 | 0.14 | 7.69 | -169.15 | 0 |
| 2020 (7) | 1.85 | -55.64 | -0.27 | 0 | -1.07 | 0 | -0.06 | 0 | 1.58 | -59.07 | 0.3 | 0.0 | 0 | 0 | 0.57 | -20.33 | 6.85 | 64.66 | 4.57 | 82.07 | 0.56 | -6.67 | 0.13 | 0.0 | 35.17 | -72.67 |
| 2019 (6) | 4.17 | 127.87 | -0.31 | 0 | -2.8 | 0 | -0.25 | 0 | 3.86 | 185.93 | 0.3 | -37.5 | 0 | 0 | 0.71 | -46.56 | 4.16 | 766.67 | 2.51 | 217.72 | 0.6 | 30.43 | 0.13 | -13.33 | 128.70 | -1.54 |
| 2018 (5) | 1.83 | 335.71 | -0.48 | 0 | -1.77 | 0 | 0.05 | 400.0 | 1.35 | 0 | 0.48 | -35.14 | 0 | 0 | 1.34 | -34.02 | 0.48 | -82.02 | 0.79 | -41.48 | 0.46 | 4.55 | 0.15 | 0.0 | 130.71 | 503.78 |
| 2017 (4) | 0.42 | -89.31 | -0.72 | 0 | 0.84 | 0 | 0.01 | 0 | -0.3 | 0 | 0.74 | -61.66 | 0 | 0 | 2.03 | -62.97 | 2.67 | -38.05 | 1.35 | -60.87 | 0.44 | 22.22 | 0.15 | 0.0 | 21.65 | -78.19 |
| 2016 (3) | 3.93 | 25.56 | -1.94 | 0 | -2.11 | 0 | -0.09 | 0 | 1.99 | -28.93 | 1.93 | 451.43 | 0 | 0 | 5.47 | 351.4 | 4.31 | 44.63 | 3.45 | 21.91 | 0.36 | -7.69 | 0.15 | -21.05 | 99.24 | 8.12 |
| 2015 (2) | 3.13 | 0 | -0.33 | 0 | -2.34 | 0 | 0.05 | 0 | 2.8 | 0 | 0.35 | 29.63 | 0 | 0 | 1.21 | 20.65 | 2.98 | 112.86 | 2.83 | 74.69 | 0.39 | -7.14 | 0.19 | 5.56 | 91.79 | 0 |
| 2014 (1) | -0.51 | 0 | -0.27 | 0 | 0.75 | -21.88 | -0.01 | 0 | -0.78 | 0 | 0.27 | -40.0 | 0 | 0 | 1.00 | -58.97 | 1.4 | 0 | 1.62 | 0 | 0.42 | -19.23 | 0.18 | 0.0 | -22.97 | 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) | 1.21 | -60.71 | -11.03 | -0.02 | -100.0 | 71.43 | -1.43 | 50.69 | -1.42 | -0.42 | -2200.0 | -1150.0 | 1.19 | -61.24 | -7.75 | 0.02 | 100.0 | -71.43 | 0 | 0 | 0 | 0.28 | 126.82 | -70.07 | -0.12 | -142.86 | -133.33 | -0.17 | -156.67 | -122.97 | 0.26 | 0.0 | 4.0 | 0.03 | 0.0 | 0.0 | 1008.33 | 93.15 | 656.25 |
| 24Q2 (19) | 3.08 | 70.17 | 286.67 | -0.01 | 50.0 | 66.67 | -2.9 | -45.0 | -267.63 | 0.02 | 133.33 | 125.0 | 3.07 | 71.51 | 282.74 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.12 | -55.6 | -60.96 | 0.28 | 800.0 | -68.18 | 0.3 | -50.0 | 207.14 | 0.26 | -13.33 | 0.0 | 0.03 | 0.0 | 0.0 | 522.03 | 168.23 | 103.16 |
| 24Q1 (18) | 1.81 | 105.68 | 49.59 | -0.02 | 98.59 | 84.62 | -2.0 | -769.57 | -76.99 | -0.06 | -166.67 | 33.33 | 1.79 | 431.48 | 65.74 | 0.02 | -60.0 | -84.62 | 0 | 100.0 | 0 | 0.28 | -39.53 | -87.47 | -0.04 | -103.36 | -109.52 | 0.6 | 53.85 | 93.55 | 0.3 | 11.11 | 15.38 | 0.03 | 0.0 | 0.0 | 194.62 | 52.6 | -3.49 |
| 23Q4 (17) | 0.88 | -35.29 | -71.61 | -1.42 | -1928.57 | -735.29 | -0.23 | 83.69 | 96.58 | 0.09 | 125.0 | 200.0 | -0.54 | -141.86 | -118.43 | 0.05 | -28.57 | -72.22 | -1.25 | 0 | 0 | 0.46 | -50.85 | -83.23 | 1.19 | 230.56 | 85.94 | 0.39 | -47.3 | 137.5 | 0.27 | 8.0 | 0.0 | 0.03 | 0.0 | 0.0 | 127.54 | -4.35 | 0 |
| 23Q3 (16) | 1.36 | 182.42 | -74.58 | -0.07 | -133.33 | 50.0 | -1.41 | -181.5 | 38.96 | 0.04 | 150.0 | 0 | 1.29 | 176.79 | -75.24 | 0.07 | 133.33 | -36.36 | 0 | 0 | 0 | 0.93 | 195.87 | -32.55 | 0.36 | -59.09 | 1900.0 | 0.74 | 364.29 | -24.49 | 0.25 | -3.85 | -3.85 | 0.03 | 0.0 | 0.0 | 133.33 | 100.81 | -68.35 |
| 23Q2 (15) | -1.65 | -236.36 | -174.32 | -0.03 | 76.92 | 57.14 | 1.73 | 253.1 | 278.35 | -0.08 | 11.11 | -260.0 | -1.68 | -255.56 | -178.14 | 0.03 | -76.92 | -50.0 | 0 | 0 | 0 | 0.32 | -85.76 | -46.48 | 0.88 | 109.52 | 700.0 | -0.28 | -190.32 | -126.67 | 0.26 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | -16500.00 | -8281.82 | -10133.78 |
| 23Q1 (14) | 1.21 | -60.97 | 55.13 | -0.13 | 23.53 | -62.5 | -1.13 | 83.18 | -169.05 | -0.09 | 0.0 | -800.0 | 1.08 | -63.14 | 54.29 | 0.13 | -27.78 | 62.5 | 0 | 0 | 0 | 2.21 | -19.04 | 339.05 | 0.42 | -34.38 | -56.7 | 0.31 | 129.81 | -82.08 | 0.26 | -3.7 | 4.0 | 0.03 | 0.0 | -25.0 | 201.67 | 0 | 422.26 |
| 22Q4 (13) | 3.1 | -42.06 | 310.88 | -0.17 | -21.43 | 19.05 | -6.72 | -190.91 | -746.15 | -0.09 | 0 | -200.0 | 2.93 | -43.76 | 274.4 | 0.18 | 63.64 | 157.14 | 0 | 0 | 0 | 2.74 | 97.71 | 579.59 | 0.64 | 3300.0 | -39.05 | -1.04 | -206.12 | -211.83 | 0.27 | 3.85 | 50.0 | 0.03 | 0.0 | -25.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 5.35 | 140.99 | 274.84 | -0.14 | -100.0 | 64.1 | -2.31 | -138.14 | -169.79 | 0 | -100.0 | -100.0 | 5.21 | 142.33 | 251.01 | 0.11 | 83.33 | -69.44 | 0 | 0 | 0 | 1.38 | 134.76 | -31.66 | -0.02 | -118.18 | -101.36 | 0.98 | -6.67 | -14.04 | 0.26 | 0.0 | 73.33 | 0.03 | -25.0 | -25.0 | 421.26 | 156.17 | 283.1 |
| 22Q2 (11) | 2.22 | 184.62 | 229.82 | -0.07 | 12.5 | 63.16 | -0.97 | -130.95 | -12.79 | 0.05 | 600.0 | 135.71 | 2.15 | 207.14 | 213.16 | 0.06 | -25.0 | -68.42 | 0 | 0 | 0 | 0.59 | 16.85 | -56.35 | 0.11 | -88.66 | -80.36 | 1.05 | -39.31 | 854.55 | 0.26 | 4.0 | 73.33 | 0.04 | 0.0 | 33.33 | 164.44 | 325.87 | 127.89 |
| 22Q1 (10) | 0.78 | 153.06 | 750.0 | -0.08 | 61.9 | 57.89 | -0.42 | -140.38 | -115.0 | -0.01 | 66.67 | -150.0 | 0.7 | 141.67 | 325.81 | 0.08 | 14.29 | -52.94 | 0 | 0 | 0 | 0.50 | 25.31 | -62.05 | 0.97 | -7.62 | 11.49 | 1.73 | 86.02 | 113.58 | 0.25 | 38.89 | 66.67 | 0.04 | 0.0 | 33.33 | 38.61 | 130.21 | 418.56 |
| 21Q4 (9) | -1.47 | 51.96 | -245.54 | -0.21 | 46.15 | -61.54 | 1.04 | -68.58 | 279.31 | -0.03 | -200.0 | 40.0 | -1.68 | 51.3 | -290.91 | 0.07 | -80.56 | -50.0 | 0 | 0 | 0 | 0.40 | -80.12 | -56.56 | 1.05 | -28.57 | -44.15 | 0.93 | -18.42 | -26.19 | 0.18 | 20.0 | 28.57 | 0.04 | 0.0 | 33.33 | -127.83 | 44.44 | -280.98 |
| 21Q3 (8) | -3.06 | -78.95 | -1290.91 | -0.39 | -105.26 | -333.33 | 3.31 | 484.88 | 1082.14 | 0.03 | 121.43 | 250.0 | -3.45 | -81.58 | -1012.9 | 0.36 | 89.47 | 227.27 | 0 | 0 | 0 | 2.02 | 49.94 | 167.27 | 1.47 | 162.5 | -22.63 | 1.14 | 936.36 | -0.87 | 0.15 | 0.0 | 7.14 | 0.04 | 33.33 | 33.33 | -230.08 | 60.98 | -1280.45 |
| 21Q2 (7) | -1.71 | -1325.0 | -180.33 | -0.19 | 0.0 | -2000.0 | -0.86 | -130.71 | -234.38 | -0.14 | -800.0 | -600.0 | -1.9 | -512.9 | -216.67 | 0.19 | 11.76 | 2000.0 | 0 | 0 | 0 | 1.35 | 1.6 | 1715.07 | 0.56 | -35.63 | -66.67 | 0.11 | -86.42 | -87.78 | 0.15 | 0.0 | 7.14 | 0.03 | 0.0 | 0.0 | -589.66 | -4764.66 | -934.31 |
| 21Q1 (6) | -0.12 | -111.88 | -107.19 | -0.19 | -46.15 | -216.67 | 2.8 | 582.76 | 297.18 | 0.02 | 140.0 | -33.33 | -0.31 | -135.23 | -119.25 | 0.17 | 21.43 | 183.33 | 0 | 0 | 0 | 1.33 | 43.45 | 146.56 | 0.87 | -53.72 | -37.41 | 0.81 | -35.71 | -35.71 | 0.15 | 7.14 | 0.0 | 0.03 | 0.0 | 0.0 | -12.12 | -117.16 | -110.45 |
| 20Q4 (5) | 1.01 | 559.09 | -41.28 | -0.13 | -44.44 | -550.0 | -0.58 | -307.14 | 43.69 | -0.05 | -150.0 | 80.77 | 0.88 | 383.87 | -48.24 | 0.14 | 27.27 | 600.0 | 0 | 0 | 0 | 0.93 | 22.3 | 306.75 | 1.88 | -1.05 | 129.27 | 1.26 | 9.57 | 142.31 | 0.14 | 0.0 | -6.67 | 0.03 | 0.0 | 0.0 | 70.63 | 523.78 | -71.26 |
| 20Q3 (4) | -0.22 | 63.93 | 0.0 | -0.09 | -1000.0 | 0.0 | 0.28 | -56.25 | 0.0 | -0.02 | 0.0 | 0.0 | -0.31 | 48.33 | 0.0 | 0.11 | 1200.0 | 0.0 | 0 | 0 | 0.0 | 0.76 | 1006.06 | 0.0 | 1.9 | 13.1 | 0.0 | 1.15 | 27.78 | 0.0 | 0.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -16.67 | 70.77 | 0.0 |
| 20Q2 (3) | -0.61 | -136.53 | 0.0 | 0.01 | 116.67 | 0.0 | 0.64 | 145.07 | 0.0 | -0.02 | -166.67 | 0.0 | -0.6 | -137.27 | 0.0 | -0.01 | -116.67 | 0.0 | 0 | 0 | 0.0 | -0.08 | -115.51 | 0.0 | 1.68 | 20.86 | 0.0 | 0.9 | -28.57 | 0.0 | 0.14 | -6.67 | 0.0 | 0.03 | 0.0 | 0.0 | -57.01 | -149.16 | 0.0 |
| 20Q1 (2) | 1.67 | -2.91 | 0.0 | -0.06 | -200.0 | 0.0 | -1.42 | -37.86 | 0.0 | 0.03 | 111.54 | 0.0 | 1.61 | -5.29 | 0.0 | 0.06 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.54 | 136.66 | 0.0 | 1.39 | 69.51 | 0.0 | 1.26 | 142.31 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 115.97 | -52.8 | 0.0 |
| 19Q4 (1) | 1.72 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -1.03 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 245.71 | 0.0 | 0.0 |
