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) | 1.44 | -56.23 | 3.55 | 0 | -1.54 | 0 | 0.01 | 0 | 4.99 | 89.73 | 0.06 | -81.25 | 3.61 | 0 | 0.84 | -77.04 | 0.71 | -58.48 | 0.87 | -50.57 | 0.51 | -3.77 | 0.04 | -20.0 | 101.41 | -27.87 |
| 2022 (9) | 3.29 | 647.73 | -0.66 | 0 | -1.89 | 0 | -0.01 | 0 | 2.63 | 0 | 0.32 | -48.39 | -0.01 | 0 | 3.64 | -56.15 | 1.71 | 108.54 | 1.76 | 107.06 | 0.53 | -1.85 | 0.05 | 25.0 | 140.60 | 356.94 |
| 2021 (8) | 0.44 | -74.57 | -0.82 | 0 | -0.95 | 0 | 0.02 | 0.0 | -0.38 | 0 | 0.62 | -17.33 | 0 | 0 | 8.31 | -15.89 | 0.82 | -41.84 | 0.85 | -19.81 | 0.54 | 10.2 | 0.04 | 33.33 | 30.77 | -71.9 |
| 2020 (7) | 1.73 | 127.63 | -0.78 | 0 | 0.06 | 0 | 0.02 | 0.0 | 0.95 | 58.33 | 0.75 | 240.91 | -0.03 | 0 | 9.88 | 123.68 | 1.41 | 0 | 1.06 | 0 | 0.49 | 2.08 | 0.03 | 50.0 | 109.49 | -27.96 |
| 2019 (6) | 0.76 | 230.43 | -0.16 | 0 | -0.04 | 0 | 0.02 | 100.0 | 0.6 | 361.54 | 0.22 | -38.89 | -0.06 | 0 | 4.42 | -36.19 | -0.04 | 0 | 0 | 0 | 0.48 | 17.07 | 0.02 | -33.33 | 152.00 | 375.83 |
| 2018 (5) | 0.23 | 155.56 | -0.1 | 0 | -0.06 | 0 | 0.01 | 0.0 | 0.13 | 0 | 0.36 | -7.69 | 0.2 | 0 | 6.92 | -20.12 | 0.14 | 0 | 0.28 | 0 | 0.41 | 10.81 | 0.03 | -25.0 | 31.94 | -75.15 |
| 2017 (4) | 0.09 | -93.48 | -0.76 | 0 | -0.93 | 0 | 0.01 | 0 | -0.67 | 0 | 0.39 | 143.75 | -0.11 | 0 | 8.67 | 180.58 | -0.23 | 0 | -0.34 | 0 | 0.37 | -9.76 | 0.04 | -20.0 | 128.57 | -44.1 |
| 2016 (3) | 1.38 | -52.08 | -0.63 | 0 | 0.75 | 0 | -0.25 | 0 | 0.75 | -55.88 | 0.16 | -36.0 | -0.38 | 0 | 3.09 | -36.74 | -0.34 | 0 | 0.14 | 180.0 | 0.41 | 17.14 | 0.05 | 0.0 | 230.00 | -64.06 |
| 2015 (2) | 2.88 | 0 | -1.18 | 0 | -0.59 | 0 | -0.44 | 0 | 1.7 | 0 | 0.25 | 108.33 | -0.92 | 0 | 4.88 | 149.84 | -0.13 | 0 | 0.05 | -95.83 | 0.35 | 2.94 | 0.05 | -28.57 | 640.00 | 0 |
| 2014 (1) | -0.48 | 0 | -0.22 | 0 | -0.04 | 0 | 0.09 | -10.0 | -0.7 | 0 | 0.12 | -69.23 | -0.07 | 0 | 1.95 | -68.68 | 0.73 | 0 | 1.2 | 361.54 | 0.34 | -2.86 | 0.07 | -30.0 | -29.81 | 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) | 0.4 | -23.08 | -11.11 | 0.1 | 300.0 | 25.0 | -0.54 | -800.0 | 61.15 | -0.13 | -533.33 | -1200.0 | 0.5 | 6.38 | -5.66 | 0.09 | 28.57 | 350.0 | -0.01 | 0 | 0 | 4.46 | 29.21 | 325.5 | 0.23 | -11.54 | -17.86 | 0.13 | -59.38 | -51.85 | 0.13 | 8.33 | 0.0 | 0.01 | 0.0 | 0.0 | 148.15 | 28.21 | 34.98 |
| 24Q2 (19) | 0.52 | 246.67 | 92.59 | -0.05 | -266.67 | 16.67 | -0.06 | 0.0 | 45.45 | 0.03 | -62.5 | 200.0 | 0.47 | 161.11 | 123.81 | 0.07 | 40.0 | 133.33 | 0 | 0 | 0 | 3.45 | 1.38 | 145.98 | 0.26 | 160.0 | -3.7 | 0.32 | 77.78 | -21.95 | 0.12 | 0.0 | -7.69 | 0.01 | 0.0 | 0.0 | 115.56 | 138.81 | 135.39 |
| 24Q1 (18) | 0.15 | -11.76 | -72.22 | 0.03 | -99.13 | -62.5 | -0.06 | -50.0 | 0 | 0.08 | 166.67 | 300.0 | 0.18 | -95.04 | -70.97 | 0.05 | 400.0 | 400.0 | 0 | -100.0 | 100.0 | 3.40 | 389.8 | 471.43 | 0.1 | 0.0 | 66.67 | 0.18 | 125.0 | 63.64 | 0.12 | 0.0 | -7.69 | 0.01 | 0.0 | 0.0 | 48.39 | -40.23 | -77.6 |
| 23Q4 (17) | 0.17 | -62.22 | -85.83 | 3.46 | 4225.0 | 1253.33 | -0.04 | 97.12 | 63.64 | 0.03 | 400.0 | 0.0 | 3.63 | 584.91 | 303.33 | 0.01 | -50.0 | -91.67 | 3.62 | 0 | 36300.0 | 0.69 | -33.68 | -87.09 | 0.1 | -64.29 | -76.74 | 0.08 | -70.37 | -71.43 | 0.12 | -7.69 | -14.29 | 0.01 | 0.0 | 0.0 | 80.95 | -26.24 | -70.99 |
| 23Q3 (16) | 0.45 | 66.67 | -15.09 | 0.08 | 233.33 | 900.0 | -1.39 | -1163.64 | -15.83 | -0.01 | 66.67 | -133.33 | 0.53 | 152.38 | 1.92 | 0.02 | -33.33 | -50.0 | 0 | 0 | 0 | 1.05 | -25.31 | -36.13 | 0.28 | 3.7 | -36.36 | 0.27 | -34.15 | -50.91 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 109.76 | 123.58 | 42.89 |
| 23Q2 (15) | 0.27 | -50.0 | -80.0 | -0.06 | -175.0 | 66.67 | -0.11 | 0 | 81.03 | -0.03 | -250.0 | 40.0 | 0.21 | -66.13 | -82.05 | 0.03 | 200.0 | -76.92 | 0 | 100.0 | 0 | 1.40 | 135.51 | -76.92 | 0.27 | 350.0 | -50.0 | 0.41 | 272.73 | -28.07 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 49.09 | -77.27 | -74.18 |
| 23Q1 (14) | 0.54 | -55.0 | 157.14 | 0.08 | 126.67 | 150.0 | 0 | 100.0 | 0 | 0.02 | -33.33 | 200.0 | 0.62 | -31.11 | 1140.0 | 0.01 | -91.67 | -66.67 | -0.01 | 0.0 | 0 | 0.60 | -88.94 | -60.91 | 0.06 | -86.05 | -79.31 | 0.11 | -60.71 | -68.57 | 0.13 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 216.00 | -22.6 | 404.0 |
| 22Q4 (13) | 1.2 | 126.42 | 566.67 | -0.3 | -2900.0 | -36.36 | -0.11 | 90.83 | 81.97 | 0.03 | 0.0 | 200.0 | 0.9 | 73.08 | 2350.0 | 0.12 | 200.0 | -57.14 | -0.01 | 0 | 0 | 5.38 | 228.25 | -64.83 | 0.43 | -2.27 | 168.75 | 0.28 | -49.09 | 27.27 | 0.14 | 7.69 | 27.27 | 0.01 | 0.0 | -50.0 | 279.07 | 263.32 | 442.64 |
| 22Q3 (12) | 0.53 | -60.74 | 307.69 | -0.01 | 94.44 | 92.31 | -1.2 | -106.9 | -1600.0 | 0.03 | 160.0 | -25.0 | 0.52 | -55.56 | 0 | 0.04 | -69.23 | -20.0 | 0 | 0 | 0 | 1.64 | -73.01 | -33.44 | 0.44 | -18.52 | 37.5 | 0.55 | -3.51 | 66.67 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 76.81 | -59.6 | 183.61 |
| 22Q2 (11) | 1.35 | 542.86 | 610.53 | -0.18 | -12.5 | -260.0 | -0.58 | 0 | -5700.0 | -0.05 | -150.0 | -400.0 | 1.17 | 2240.0 | 735.71 | 0.13 | 333.33 | 225.0 | 0 | 0 | 100.0 | 6.07 | 298.91 | 197.66 | 0.54 | 86.21 | 74.19 | 0.57 | 62.86 | 128.0 | 0.13 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | 190.14 | 343.66 | 300.3 |
| 22Q1 (10) | 0.21 | 16.67 | 520.0 | -0.16 | 27.27 | 61.9 | 0 | 100.0 | 100.0 | -0.02 | -300.0 | 0.0 | 0.05 | 225.0 | 110.64 | 0.03 | -89.29 | -88.0 | 0 | 0 | 0 | 1.52 | -90.05 | -90.01 | 0.29 | 81.25 | 866.67 | 0.35 | 59.09 | 600.0 | 0.13 | 18.18 | -7.14 | 0.01 | -50.0 | 0.0 | 42.86 | -16.67 | 271.43 |
| 21Q4 (9) | 0.18 | 38.46 | 128.12 | -0.22 | -69.23 | 33.33 | -0.61 | -862.5 | -6000.0 | 0.01 | -75.0 | 125.0 | -0.04 | 0 | 95.88 | 0.28 | 460.0 | -12.5 | 0 | 0 | 100.0 | 15.30 | 521.2 | 52.53 | 0.16 | -50.0 | -85.32 | 0.22 | -33.33 | -73.81 | 0.11 | -21.43 | -21.43 | 0.02 | 100.0 | 100.0 | 51.43 | 89.89 | 179.55 |
| 21Q3 (8) | 0.13 | -31.58 | -93.72 | -0.13 | -160.0 | 48.0 | 0.08 | 900.0 | 900.0 | 0.04 | 500.0 | 100.0 | 0 | -100.0 | -100.0 | 0.05 | 25.0 | -79.17 | 0 | 100.0 | 100.0 | 2.46 | 20.69 | -79.17 | 0.32 | 3.23 | -34.69 | 0.33 | 32.0 | -8.33 | 0.14 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 27.08 | -42.98 | -93.59 |
| 21Q2 (7) | 0.19 | 480.0 | 58.33 | -0.05 | 88.1 | 66.67 | -0.01 | 97.56 | 0.0 | -0.01 | 50.0 | -125.0 | 0.14 | 129.79 | 566.67 | 0.04 | -84.0 | -69.23 | -0.01 | 0 | 50.0 | 2.04 | -86.61 | -78.18 | 0.31 | 933.33 | 675.0 | 0.25 | 400.0 | 1150.0 | 0.14 | 0.0 | 27.27 | 0.01 | 0.0 | 0 | 47.50 | 290.0 | -48.54 |
| 21Q1 (6) | -0.05 | 92.19 | -127.78 | -0.42 | -27.27 | -740.0 | -0.41 | -4000.0 | -555.56 | -0.02 | 50.0 | -100.0 | -0.47 | 51.55 | -461.54 | 0.25 | -21.88 | 316.67 | 0 | 100.0 | -100.0 | 15.24 | 51.96 | 151.52 | 0.03 | -97.25 | 115.0 | 0.05 | -94.05 | 131.25 | 0.14 | 0.0 | 16.67 | 0.01 | 0.0 | 0 | -25.00 | 61.33 | 0 |
| 20Q4 (5) | -0.64 | -130.92 | -3300.0 | -0.33 | -32.0 | -200.0 | -0.01 | 0.0 | 0.0 | -0.04 | -300.0 | -500.0 | -0.97 | -153.3 | -977.78 | 0.32 | 33.33 | 300.0 | -0.02 | -100.0 | 50.0 | 10.03 | -15.15 | 60.5 | 1.09 | 122.45 | 1916.67 | 0.84 | 133.33 | 746.15 | 0.14 | 16.67 | 16.67 | 0.01 | 0.0 | 0 | -64.65 | -115.3 | 0 |
| 20Q3 (4) | 2.07 | 1625.0 | 0.0 | -0.25 | -66.67 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | -50.0 | 0.0 | 1.82 | 6166.67 | 0.0 | 0.24 | 84.62 | 0.0 | -0.01 | 50.0 | 0.0 | 11.82 | 26.41 | 0.0 | 0.49 | 1125.0 | 0.0 | 0.36 | 1700.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0 | 0.0 | 422.45 | 357.65 | 0.0 |
| 20Q2 (3) | 0.12 | -33.33 | 0.0 | -0.15 | -200.0 | 0.0 | -0.01 | -111.11 | 0.0 | 0.04 | 500.0 | 0.0 | -0.03 | -123.08 | 0.0 | 0.13 | 116.67 | 0.0 | -0.02 | -300.0 | 0.0 | 9.35 | 54.32 | 0.0 | 0.04 | 120.0 | 0.0 | 0.02 | 112.5 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 92.31 | 0 | 0.0 |
| 20Q1 (2) | 0.18 | 800.0 | 0.0 | -0.05 | 54.55 | 0.0 | 0.09 | 1000.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.13 | 244.44 | 0.0 | 0.06 | -25.0 | 0.0 | 0.01 | 125.0 | 0.0 | 6.06 | -3.03 | 0.0 | -0.2 | -233.33 | 0.0 | -0.16 | -23.08 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.02 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 6.25 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
