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) | 1.41 | -51.88 | -2.61 | 0 | 0.23 | 0 | 0.02 | 0 | -1.2 | 0 | 1.56 | 95.0 | -0.31 | 0 | 20.39 | 113.1 | 0.79 | -56.59 | 0.81 | -47.4 | 0.74 | 2.78 | 0.41 | -4.65 | 71.94 | -33.95 |
| 2022 (9) | 2.93 | 100.68 | -0.98 | 0 | -0.12 | 0 | -0.06 | 0 | 1.95 | 0 | 0.8 | 23.08 | -0.08 | 0 | 9.57 | -13.43 | 1.82 | 0 | 1.54 | 670.0 | 0.72 | 0.0 | 0.43 | -10.42 | 108.92 | 4.45 |
| 2021 (8) | 1.46 | -37.34 | -2.01 | 0 | 0.14 | 0 | 0.09 | 0 | -0.55 | 0 | 0.65 | 47.73 | -0.17 | 0 | 11.05 | 85.16 | -0.02 | 0 | 0.2 | -77.27 | 0.72 | -8.86 | 0.48 | -4.0 | 104.29 | -2.88 |
| 2020 (7) | 2.33 | 22.63 | -0.5 | 0 | -1.17 | 0 | -0.08 | 0 | 1.83 | 72.64 | 0.44 | -6.38 | -0.11 | 0 | 5.97 | -4.35 | 0.85 | 157.58 | 0.88 | 120.0 | 0.79 | -4.82 | 0.5 | -9.09 | 107.37 | 0.59 |
| 2019 (6) | 1.9 | 68.14 | -0.84 | 0 | -1.12 | 0 | -0.04 | 0 | 1.06 | 0 | 0.47 | -70.06 | -0.14 | 0 | 6.24 | -73.36 | 0.33 | 0 | 0.4 | 90.48 | 0.83 | 59.62 | 0.55 | -12.7 | 106.74 | 28.47 |
| 2018 (5) | 1.13 | -25.17 | -3.12 | 0 | 2.17 | 100.93 | -0.17 | 0 | -1.99 | 0 | 1.57 | -9.77 | -0.18 | 0 | 23.43 | -11.66 | -0.11 | 0 | 0.21 | -77.66 | 0.52 | 136.36 | 0.63 | -1.56 | 83.09 | -0.95 |
| 2017 (4) | 1.51 | -31.98 | -2.12 | 0 | 1.08 | 0 | 0 | 0 | -0.61 | 0 | 1.74 | -16.75 | -0.29 | 0 | 26.52 | -7.61 | 1.14 | -32.54 | 0.94 | -32.86 | 0.22 | 0.0 | 0.64 | 0.0 | 83.89 | -14.6 |
| 2016 (3) | 2.22 | -9.02 | -2.54 | 0 | -0.47 | 0 | 0 | 0 | -0.32 | 0 | 2.09 | 167.95 | -0.33 | 0 | 28.71 | 171.63 | 1.69 | -14.65 | 1.4 | -14.11 | 0.22 | -8.33 | 0.64 | 3.23 | 98.23 | 0.24 |
| 2015 (2) | 2.44 | -14.69 | -1.39 | 0 | -0.45 | 0 | 0.01 | 0 | 1.05 | 1400.0 | 0.78 | -28.44 | -0.35 | 0 | 10.57 | -30.77 | 1.98 | -5.26 | 1.63 | -5.23 | 0.24 | -4.0 | 0.62 | 8.77 | 97.99 | -12.97 |
| 2014 (1) | 2.86 | 12.6 | -2.79 | 0 | -0.6 | 0 | 0 | 0 | 0.07 | -89.71 | 1.09 | 29.76 | -0.28 | 0 | 15.27 | 20.49 | 2.09 | 23.67 | 1.72 | 21.13 | 0.25 | 0.0 | 0.57 | 23.91 | 112.60 | -5.58 |
| 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) | 0.25 | -3.85 | -50.98 | -0.67 | -21.82 | 4.29 | 6.18 | 4314.29 | 1770.27 | -0.01 | -150.0 | 50.0 | -0.42 | -44.83 | -121.05 | 0.01 | -83.33 | -50.0 | 0 | 100.0 | 0 | 0.53 | -85.26 | -37.89 | 0.13 | 360.0 | -75.47 | 0.14 | 0 | -70.83 | 0.21 | 0.0 | 16.67 | 0.07 | 0.0 | -30.0 | 59.52 | -35.9 | -11.3 |
| 24Q2 (19) | 0.26 | 262.5 | -54.39 | -0.55 | -816.67 | 28.57 | 0.14 | 55.56 | -41.67 | 0.02 | 0 | -66.67 | -0.29 | -31.82 | -45.0 | 0.06 | -76.0 | -73.91 | -0.49 | 0 | -53.12 | 3.57 | -78.0 | -69.41 | -0.05 | 58.33 | -117.86 | 0 | -100.0 | -100.0 | 0.21 | 0.0 | 16.67 | 0.07 | -22.22 | -36.36 | 92.86 | 419.2 | -12.03 |
| 24Q1 (18) | -0.16 | -159.26 | -366.67 | -0.06 | 0.0 | 94.44 | 0.09 | 156.25 | -82.35 | 0 | -100.0 | 100.0 | -0.22 | -204.76 | 78.43 | 0.25 | 400.0 | -80.16 | 0 | 100.0 | -100.0 | 16.23 | 367.53 | -75.91 | -0.12 | 40.0 | -166.67 | 0.25 | 278.57 | 13.64 | 0.21 | 5.0 | 16.67 | 0.09 | 0.0 | -18.18 | -29.09 | -116.16 | -347.27 |
| 23Q4 (17) | 0.27 | -47.06 | -68.97 | -0.06 | 91.43 | 75.0 | -0.16 | 56.76 | 73.33 | 0.02 | 200.0 | -71.43 | 0.21 | 210.53 | -66.67 | 0.05 | 150.0 | -58.33 | -0.03 | 0 | 0.0 | 3.47 | 309.72 | -44.44 | -0.2 | -137.74 | -190.91 | -0.14 | -129.17 | -182.35 | 0.2 | 11.11 | 11.11 | 0.09 | -10.0 | -10.0 | 180.00 | 168.24 | -6.9 |
| 23Q3 (16) | 0.51 | -10.53 | -66.88 | -0.7 | 9.09 | -1300.0 | -0.37 | -254.17 | 30.19 | -0.02 | -133.33 | 75.0 | -0.19 | 5.0 | -112.75 | 0.02 | -91.3 | -86.67 | 0 | 100.0 | 0 | 0.85 | -92.74 | -82.43 | 0.53 | 89.29 | -60.15 | 0.48 | 92.0 | -57.89 | 0.18 | 0.0 | 0.0 | 0.1 | -9.09 | 11.11 | 67.11 | -36.43 | -38.56 |
| 23Q2 (15) | 0.57 | 850.0 | 39.02 | -0.77 | 28.7 | -83.33 | 0.24 | -52.94 | 84.62 | 0.06 | 250.0 | 0.0 | -0.2 | 80.39 | -1900.0 | 0.23 | -81.75 | 35.29 | -0.32 | -1166.67 | -540.0 | 11.68 | -82.67 | 7.82 | 0.28 | 55.56 | 133.33 | 0.25 | 13.64 | 150.0 | 0.18 | 0.0 | 0.0 | 0.11 | 0.0 | -8.33 | 105.56 | 797.22 | 2.98 |
| 23Q1 (14) | 0.06 | -93.1 | -45.45 | -1.08 | -350.0 | -315.38 | 0.51 | 185.0 | -41.38 | -0.04 | -157.14 | 50.0 | -1.02 | -261.9 | -580.0 | 1.26 | 950.0 | 250.0 | 0.03 | 200.0 | 0 | 67.38 | 978.07 | 229.41 | 0.18 | -18.18 | 20.0 | 0.22 | 29.41 | 69.23 | 0.18 | 0.0 | 0.0 | 0.11 | 10.0 | -8.33 | 11.76 | -93.91 | -54.01 |
| 22Q4 (13) | 0.87 | -43.51 | 4.82 | -0.24 | -380.0 | 63.08 | -0.6 | -13.21 | -2100.0 | 0.07 | 187.5 | 75.0 | 0.63 | -57.72 | 250.0 | 0.12 | -20.0 | -47.83 | -0.03 | 0 | 0 | 6.25 | 29.58 | -45.92 | 0.22 | -83.46 | -40.54 | 0.17 | -85.09 | -51.43 | 0.18 | 0.0 | 0.0 | 0.1 | 11.11 | -16.67 | 193.33 | 77.01 | 51.41 |
| 22Q3 (12) | 1.54 | 275.61 | 327.78 | -0.05 | 88.1 | -400.0 | -0.53 | -507.69 | -120.83 | -0.08 | -233.33 | -100.0 | 1.49 | 15000.0 | 325.71 | 0.15 | -11.76 | 50.0 | 0 | 100.0 | 0 | 4.82 | -55.46 | -44.05 | 1.33 | 1008.33 | 931.25 | 1.14 | 1040.0 | 2180.0 | 0.18 | 0.0 | 0.0 | 0.09 | -25.0 | -25.0 | 109.22 | 6.56 | 6.19 |
| 22Q2 (11) | 0.41 | 272.73 | 327.78 | -0.42 | -61.54 | 52.81 | 0.13 | -85.06 | -77.59 | 0.06 | 175.0 | -50.0 | -0.01 | 93.33 | 99.07 | 0.17 | -52.78 | 241.67 | -0.05 | 0 | 70.59 | 10.83 | -47.06 | 191.14 | 0.12 | -20.0 | 136.36 | 0.1 | -23.08 | 137.04 | 0.18 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 102.50 | 300.68 | 117.08 |
| 22Q1 (10) | 0.11 | -86.75 | -75.56 | -0.26 | 60.0 | 45.83 | 0.87 | 2800.0 | 478.26 | -0.08 | -300.0 | -166.67 | -0.15 | -183.33 | -400.0 | 0.36 | 56.52 | -18.18 | 0 | 0 | 0 | 20.45 | 76.98 | -20.04 | 0.15 | -59.46 | 36.36 | 0.13 | -62.86 | 62.5 | 0.18 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 25.58 | -79.97 | -78.4 |
| 21Q4 (9) | 0.83 | 130.56 | 43.1 | -0.65 | -6400.0 | -400.0 | 0.03 | 112.5 | 106.0 | 0.04 | 200.0 | 33.33 | 0.18 | -48.57 | -60.0 | 0.23 | 130.0 | 43.75 | 0 | 0 | 0 | 11.56 | 34.07 | 29.3 | 0.37 | 331.25 | 105.56 | 0.35 | 600.0 | 105.88 | 0.18 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 127.69 | 24.15 | 3.47 |
| 21Q3 (8) | 0.36 | 300.0 | -73.13 | -0.01 | 98.88 | 94.12 | -0.24 | -141.38 | 69.62 | -0.04 | -133.33 | -100.0 | 0.35 | 132.71 | -70.09 | 0.1 | 183.33 | 42.86 | 0 | 100.0 | 0 | 8.62 | 172.56 | 242.36 | -0.16 | 51.52 | -116.49 | 0.05 | 118.52 | -93.98 | 0.18 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 102.86 | 117.14 | -13.26 |
| 21Q2 (7) | -0.18 | -140.0 | -133.33 | -0.89 | -85.42 | -790.0 | 0.58 | 352.17 | 728.57 | 0.12 | 500.0 | 500.0 | -1.07 | -3466.67 | -343.18 | -0.12 | -127.27 | -271.43 | -0.17 | 0 | -112.5 | -11.88 | -146.44 | -327.44 | -0.33 | -400.0 | -106.25 | -0.27 | -437.5 | -1450.0 | 0.18 | 0.0 | -14.29 | 0.12 | 0.0 | -7.69 | -600.00 | -606.67 | -500.0 |
| 21Q1 (6) | 0.45 | -22.41 | 475.0 | -0.48 | -269.23 | -380.0 | -0.23 | 54.0 | -483.33 | -0.03 | -200.0 | 40.0 | -0.03 | -106.67 | 86.36 | 0.44 | 175.0 | 214.29 | 0 | 0 | 100.0 | 25.58 | 186.19 | 166.78 | 0.11 | -38.89 | 178.57 | 0.08 | -52.94 | 157.14 | 0.18 | 0.0 | -14.29 | 0.12 | 0.0 | -7.69 | 118.42 | -4.04 | 297.37 |
| 20Q4 (5) | 0.58 | -56.72 | -7.94 | -0.13 | 23.53 | 58.06 | -0.5 | 36.71 | 27.54 | 0.03 | 250.0 | -25.0 | 0.45 | -61.54 | 40.62 | 0.16 | 128.57 | -33.33 | 0 | 0 | 100.0 | 8.94 | 254.99 | -38.55 | 0.18 | -81.44 | 460.0 | 0.17 | -79.52 | 0 | 0.18 | 0.0 | -14.29 | 0.12 | 0.0 | -7.69 | 123.40 | 4.06 | -33.4 |
| 20Q3 (4) | 1.34 | 148.15 | 0.0 | -0.17 | -70.0 | 0.0 | -0.79 | -1228.57 | 0.0 | -0.02 | 33.33 | 0.0 | 1.17 | 165.91 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 2.52 | -51.8 | 0.0 | 0.97 | 706.25 | 0.0 | 0.83 | 4050.0 | 0.0 | 0.18 | -14.29 | 0.0 | 0.12 | -7.69 | 0.0 | 118.58 | -20.94 | 0.0 |
| 20Q2 (3) | 0.54 | 550.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.07 | 16.67 | 0.0 | -0.03 | 40.0 | 0.0 | 0.44 | 300.0 | 0.0 | 0.07 | -50.0 | 0.0 | -0.08 | -166.67 | 0.0 | 5.22 | -45.52 | 0.0 | -0.16 | -14.29 | 0.0 | 0.02 | 114.29 | 0.0 | 0.21 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 150.00 | 350.0 | 0.0 |
| 20Q1 (2) | -0.12 | -119.05 | 0.0 | -0.1 | 67.74 | 0.0 | 0.06 | 108.7 | 0.0 | -0.05 | -225.0 | 0.0 | -0.22 | -168.75 | 0.0 | 0.14 | -41.67 | 0.0 | -0.03 | -50.0 | 0.0 | 9.59 | -34.08 | 0.0 | -0.14 | -180.0 | 0.0 | -0.14 | 0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -60.00 | -132.38 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 14.55 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 185.29 | 0.0 | 0.0 |
