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) | 1.8 | 73.08 | 0.03 | 0 | -0.48 | 0 | -0.03 | 0 | 1.83 | 103.33 | 0.04 | 33.33 | -0.12 | 0 | 0.37 | 15.2 | 0.72 | 242.86 | 1.09 | 36.25 | 0.31 | 10.71 | 0.13 | 8.33 | 117.65 | 35.75 |
| 2022 (9) | 1.04 | 10300.0 | -0.14 | 0 | -0.84 | 0 | 0.01 | 0 | 0.9 | 0 | 0.03 | 50.0 | -0.11 | 0 | 0.32 | 39.4 | 0.21 | 133.33 | 0.8 | 185.71 | 0.28 | -3.45 | 0.12 | 0.0 | 86.67 | 5880.0 |
| 2021 (8) | 0.01 | -98.91 | -0.03 | 0 | -0.17 | 0 | -0.04 | 0 | -0.02 | 0 | 0.02 | 0.0 | -0.06 | 0 | 0.23 | -0.58 | 0.09 | 350.0 | 0.28 | 33.33 | 0.29 | -3.33 | 0.12 | -14.29 | 1.45 | -98.98 |
| 2020 (7) | 0.92 | 170.59 | 0.02 | 0 | 0.04 | 0 | 0.02 | 0 | 0.94 | 1466.67 | 0.02 | -71.43 | -0.03 | 0 | 0.23 | -72.55 | 0.02 | 0 | 0.21 | 0 | 0.3 | -6.25 | 0.14 | 16.67 | 141.54 | 0 |
| 2019 (6) | 0.34 | 0 | -0.28 | 0 | -0.19 | 0 | -0.02 | 0 | 0.06 | 0 | 0.07 | 0.0 | -0.25 | 0 | 0.84 | 10.98 | -0.81 | 0 | -0.58 | 0 | 0.32 | 100.0 | 0.12 | 20.0 | 0.00 | 0 |
| 2018 (5) | -0.69 | 0 | -0.19 | 0 | 0.87 | -41.22 | -0.11 | 0 | -0.88 | 0 | 0.07 | 40.0 | -0.27 | 0 | 0.76 | -8.39 | -0.45 | 0 | -0.69 | 0 | 0.16 | -38.46 | 0.1 | -9.09 | 0.00 | 0 |
| 2017 (4) | -1.16 | 0 | -0.21 | 0 | 1.48 | 1380.0 | -0.11 | 0 | -1.37 | 0 | 0.05 | 66.67 | -0.07 | 0 | 0.83 | 134.22 | -1.68 | 0 | -1.92 | 0 | 0.26 | -13.33 | 0.11 | -42.11 | 0.00 | 0 |
| 2016 (3) | -1.45 | 0 | -0.04 | 0 | 0.1 | -80.0 | -0.06 | 0 | -1.49 | 0 | 0.03 | -40.0 | -0.1 | 0 | 0.35 | -41.49 | -1.65 | 0 | -1.79 | 0 | 0.3 | -9.09 | 0.19 | -20.83 | 0.00 | 0 |
| 2015 (2) | -0.09 | 0 | -0.07 | 0 | 0.5 | 0 | 0.16 | 0 | -0.16 | 0 | 0.05 | 25.0 | -0.13 | 0 | 0.61 | 29.24 | -1.85 | 0 | -1.79 | 0 | 0.33 | -5.71 | 0.24 | 4.35 | 0.00 | 0 |
| 2014 (1) | -1.77 | 0 | -0.04 | 0 | -0.1 | 0 | -0.25 | 0 | -1.81 | 0 | 0.04 | 33.33 | -0.29 | 0 | 0.47 | 42.71 | -2.25 | 0 | -1.98 | 0 | 0.35 | -7.89 | 0.23 | 15.0 | 0.00 | 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) | 0.85 | 34.92 | 77.08 | -0.1 | -100.0 | -66.67 | -0.47 | -327.27 | -1075.0 | -0.1 | -190.91 | -233.33 | 0.75 | 29.31 | 78.57 | 0 | -100.0 | -100.0 | -0.06 | -500.0 | -200.0 | -0.00 | -100.0 | -100.0 | 0.59 | 78.79 | 353.85 | 0.59 | 28.26 | 103.45 | 0.08 | 0.0 | 14.29 | 0.02 | -33.33 | -33.33 | 123.19 | 11.46 | 0.09 |
| 24Q2 (19) | 0.63 | 530.0 | 950.0 | -0.05 | -66.67 | -135.71 | -0.11 | -120.0 | 50.0 | 0.11 | 650.0 | 1200.0 | 0.58 | 728.57 | 190.0 | 0.04 | 0 | 300.0 | -0.01 | 66.67 | 80.0 | 1.31 | 0 | 259.34 | 0.33 | 266.67 | 120.0 | 0.46 | 64.29 | 4.55 | 0.08 | 0.0 | 14.29 | 0.03 | 0.0 | -25.0 | 110.53 | 331.05 | 913.16 |
| 24Q1 (18) | 0.1 | -88.37 | -74.36 | -0.03 | -50.0 | 0.0 | -0.05 | 70.59 | -25.0 | -0.02 | -166.67 | 0.0 | 0.07 | -91.67 | -80.56 | 0 | -100.0 | -100.0 | -0.03 | 0.0 | -50.0 | -0.00 | -100.0 | -100.0 | 0.09 | -68.97 | -40.0 | 0.28 | 64.71 | 47.37 | 0.08 | -20.0 | 14.29 | 0.03 | 0.0 | 0.0 | 25.64 | -91.06 | -80.93 |
| 23Q4 (17) | 0.86 | 79.17 | 616.67 | -0.02 | 66.67 | 50.0 | -0.17 | -325.0 | 63.04 | 0.03 | 200.0 | -62.5 | 0.84 | 100.0 | 950.0 | 0.01 | 0.0 | 0 | -0.03 | -50.0 | 0.0 | 0.34 | -13.27 | 0 | 0.29 | 123.08 | 52.63 | 0.17 | -41.38 | 70.0 | 0.1 | 42.86 | 42.86 | 0.03 | 0.0 | 0.0 | 286.67 | 132.92 | 377.78 |
| 23Q3 (16) | 0.48 | 700.0 | -11.11 | -0.06 | -142.86 | -20.0 | -0.04 | 81.82 | 86.21 | -0.03 | -200.0 | 40.0 | 0.42 | 110.0 | -14.29 | 0.01 | 0.0 | 0.0 | -0.02 | 60.0 | 50.0 | 0.39 | 7.45 | -10.98 | 0.13 | -13.33 | 116.67 | 0.29 | -34.09 | -19.44 | 0.07 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 123.08 | 1028.21 | 4.84 |
| 23Q2 (15) | 0.06 | -84.62 | -76.0 | 0.14 | 566.67 | 450.0 | -0.22 | -450.0 | -450.0 | -0.01 | 50.0 | -116.67 | 0.2 | -44.44 | -4.76 | 0.01 | 0.0 | 0.0 | -0.05 | -150.0 | -66.67 | 0.36 | -5.84 | -12.77 | 0.15 | 0.0 | 114.29 | 0.44 | 131.58 | 83.33 | 0.07 | 0.0 | 0.0 | 0.04 | 33.33 | 33.33 | 10.91 | -91.89 | -85.16 |
| 23Q1 (14) | 0.39 | 225.0 | 200.0 | -0.03 | 25.0 | -50.0 | -0.04 | 91.3 | 0.0 | -0.02 | -125.0 | 0 | 0.36 | 350.0 | 227.27 | 0.01 | 0 | 0.0 | -0.02 | 33.33 | -100.0 | 0.39 | 0 | -23.64 | 0.15 | -21.05 | 250.0 | 0.19 | 90.0 | 90.0 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 134.48 | 124.14 | 106.9 |
| 22Q4 (13) | 0.12 | -77.78 | 271.43 | -0.04 | 20.0 | -300.0 | -0.46 | -58.62 | -318.18 | 0.08 | 260.0 | 166.67 | 0.08 | -83.67 | 200.0 | 0 | -100.0 | 0 | -0.03 | 25.0 | -200.0 | -0.00 | -100.0 | 0 | 0.19 | 216.67 | 575.0 | 0.1 | -72.22 | 42.86 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 60.00 | -48.89 | 245.71 |
| 22Q3 (12) | 0.54 | 116.0 | 460.0 | -0.05 | -25.0 | -225.0 | -0.29 | -625.0 | -107.14 | -0.05 | -183.33 | 87.18 | 0.49 | 133.33 | 545.45 | 0.01 | 0.0 | 0 | -0.04 | -33.33 | -300.0 | 0.44 | 5.29 | 0 | 0.06 | -14.29 | -14.29 | 0.36 | 50.0 | 227.27 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 117.39 | 59.65 | 264.35 |
| 22Q2 (11) | 0.25 | 92.31 | -60.94 | -0.04 | -100.0 | -300.0 | -0.04 | 0.0 | -180.0 | 0.06 | 0 | -82.86 | 0.21 | 90.91 | -66.67 | 0.01 | 0.0 | 0 | -0.03 | -200.0 | -200.0 | 0.42 | -17.57 | 0 | 0.07 | 170.0 | -46.15 | 0.24 | 140.0 | 140.0 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 73.53 | 13.12 | -77.02 |
| 22Q1 (10) | 0.13 | 285.71 | 130.95 | -0.02 | -100.0 | 60.0 | -0.04 | 63.64 | -233.33 | 0 | -100.0 | 100.0 | 0.11 | 237.5 | 123.4 | 0.01 | 0 | 0.0 | -0.01 | 0.0 | 75.0 | 0.51 | 0 | -6.09 | -0.1 | -150.0 | -42.86 | 0.1 | 42.86 | 0 | 0.07 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 65.00 | 257.86 | 115.48 |
| 21Q4 (9) | -0.07 | 53.33 | -115.56 | -0.01 | -125.0 | 50.0 | -0.11 | 21.43 | 8.33 | 0.03 | 107.69 | 142.86 | -0.08 | 27.27 | -118.6 | 0 | 0 | 0 | -0.01 | 0.0 | 50.0 | -0.00 | 0 | 0 | -0.04 | -157.14 | -300.0 | 0.07 | -36.36 | -41.67 | 0.07 | 0.0 | -12.5 | 0.03 | 0.0 | -25.0 | -41.18 | 42.35 | -121.96 |
| 21Q3 (8) | -0.15 | -123.44 | -118.07 | 0.04 | 500.0 | -33.33 | -0.14 | -380.0 | -333.33 | -0.39 | -211.43 | -2050.0 | -0.11 | -117.46 | -112.36 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.00 | 0 | 0 | 0.07 | -46.15 | -66.67 | 0.11 | 10.0 | -59.26 | 0.07 | 0.0 | -12.5 | 0.03 | 0.0 | 0.0 | -71.43 | -122.32 | -132.7 |
| 21Q2 (7) | 0.64 | 252.38 | 100.0 | -0.01 | 80.0 | 0 | 0.05 | 66.67 | 141.67 | 0.35 | 1266.67 | 1066.67 | 0.63 | 234.04 | 96.88 | 0 | -100.0 | 0 | -0.01 | 75.0 | 0.0 | -0.00 | -100.0 | 0 | 0.13 | 285.71 | 360.0 | 0.1 | 0 | 225.0 | 0.07 | 0.0 | -12.5 | 0.03 | 0.0 | 0.0 | 320.00 | 176.19 | -70.0 |
| 21Q1 (6) | -0.42 | -193.33 | 37.31 | -0.05 | -150.0 | -400.0 | 0.03 | 125.0 | -86.96 | -0.03 | 57.14 | -175.0 | -0.47 | -209.3 | 30.88 | 0.01 | 0 | 0.0 | -0.04 | -100.0 | 0 | 0.54 | 0 | -5.41 | -0.07 | -450.0 | 53.33 | 0 | -100.0 | 100.0 | 0.07 | -12.5 | -12.5 | 0.03 | -25.0 | 0.0 | -420.00 | -324.0 | 87.46 |
| 20Q4 (5) | 0.45 | -45.78 | 50.0 | -0.02 | -133.33 | 71.43 | -0.12 | -300.0 | 52.0 | -0.07 | -450.0 | 63.16 | 0.43 | -51.69 | 86.96 | 0 | 0 | 0 | -0.02 | -100.0 | 71.43 | -0.00 | 0 | 0 | 0.02 | -90.48 | 200.0 | 0.12 | -55.56 | 400.0 | 0.08 | 0.0 | 0.0 | 0.04 | 33.33 | 33.33 | 187.50 | -14.16 | -56.25 |
| 20Q3 (4) | 0.83 | 159.38 | 0.0 | 0.06 | 0 | 0.0 | 0.06 | 150.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.89 | 178.12 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0 | 0.0 | 0.21 | 520.0 | 0.0 | 0.27 | 437.5 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 218.42 | -79.52 | 0.0 |
| 20Q2 (3) | 0.32 | 147.76 | 0.0 | 0 | 100.0 | 0.0 | -0.12 | -152.17 | 0.0 | 0.03 | -25.0 | 0.0 | 0.32 | 147.06 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.05 | 66.67 | 0.0 | -0.08 | 11.11 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1066.67 | 131.84 | 0.0 |
| 20Q1 (2) | -0.67 | -323.33 | 0.0 | -0.01 | 85.71 | 0.0 | 0.23 | 192.0 | 0.0 | 0.04 | 121.05 | 0.0 | -0.68 | -395.65 | 0.0 | 0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.57 | 0 | 0.0 | -0.15 | -650.0 | 0.0 | -0.09 | -125.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -3350.00 | -881.67 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 428.57 | 0.0 | 0.0 |
