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) | 5.79 | 0 | -3.06 | 0 | 0.76 | -54.49 | -1.55 | 0 | 2.73 | 0 | 0.84 | 366.67 | 0 | 0 | 1.68 | -47.97 | 4.04 | 0 | 3.48 | 0 | 0.14 | 0.0 | 0 | 0 | 159.94 | 0 |
| 2022 (9) | -0.34 | 0 | -0.13 | 0 | 1.67 | 247.92 | -1.2 | 0 | -0.47 | 0 | 0.18 | 500.0 | 0 | 0 | 3.22 | 116.82 | -0.63 | 0 | -0.64 | 0 | 0.14 | -6.67 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.73 | 0 | -0.07 | 0 | 0.48 | 433.33 | 0.06 | 0 | -0.8 | 0 | 0.03 | -40.0 | 0 | 0 | 1.49 | 195.54 | -0.9 | 0 | -0.52 | 0 | 0.15 | -37.5 | 0.02 | -33.33 | 0.00 | 0 |
| 2020 (7) | -1.59 | 0 | 0.19 | 46.15 | 0.09 | 0 | -0.04 | 0 | -1.4 | 0 | 0.05 | 0.0 | -0.03 | 0 | 0.50 | 418.59 | -0.91 | 0 | -0.39 | 0 | 0.24 | -11.11 | 0.03 | 0.0 | 0.00 | 0 |
| 2019 (6) | 1.2 | 155.32 | 0.13 | 0 | -0.92 | 0 | 0.01 | 0 | 1.33 | 0 | 0.05 | -16.67 | 0.25 | 0 | 0.10 | -16.18 | 0.55 | 1275.0 | 0.57 | 78.12 | 0.27 | 285.71 | 0.03 | 50.0 | 137.93 | 20.32 |
| 2018 (5) | 0.47 | -69.68 | -0.57 | 0 | 0.57 | 2750.0 | 0 | 0 | -0.1 | 0 | 0.06 | 20.0 | -0.74 | 0 | 0.12 | 17.36 | 0.04 | -94.29 | 0.32 | -49.21 | 0.07 | 40.0 | 0.02 | 0.0 | 114.63 | -48.23 |
| 2017 (4) | 1.55 | 0 | -0.73 | 0 | 0.02 | 0 | 0.02 | 0 | 0.82 | 0 | 0.05 | 66.67 | -0.06 | 0 | 0.10 | 75.04 | 0.7 | 0 | 0.63 | 0 | 0.05 | -16.67 | 0.02 | 0.0 | 221.43 | 0 |
| 2016 (3) | -1.23 | 0 | 1.06 | 0 | -2.17 | 0 | -0.01 | 0 | -0.17 | 0 | 0.03 | -82.35 | 0.93 | 0 | 0.06 | -83.92 | -0.85 | 0 | -0.72 | 0 | 0.06 | 0.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | 2.28 | 0 | -0.49 | 0 | 0.9 | -10.89 | 0.28 | 300.0 | 1.79 | 0 | 0.17 | -41.38 | -0.24 | 0 | 0.35 | -38.57 | 1.01 | 134.88 | 1.11 | 68.18 | 0.06 | 20.0 | 0.02 | 0.0 | 191.60 | 0 |
| 2014 (1) | -0.6 | 0 | -0.96 | 0 | 1.01 | 1022.22 | 0.07 | 0 | -1.56 | 0 | 0.29 | 1350.0 | -0.37 | 0 | 0.57 | 1230.35 | 0.43 | -23.21 | 0.66 | 26.92 | 0.05 | -16.67 | 0.02 | 100.0 | -82.19 | 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) | 3.12 | 677.78 | 84.62 | 0.24 | 157.14 | 112.37 | -0.92 | -162.86 | -295.74 | 3.89 | 273.66 | 1078.79 | 3.36 | 450.0 | 1444.0 | 0.11 | -73.17 | -80.0 | 0 | 0 | 0 | 0.67 | -72.07 | -82.51 | 0.44 | -36.23 | -57.28 | 0.21 | 16.67 | -77.42 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 1155.56 | 613.58 | 563.25 |
| 24Q2 (19) | -0.54 | -142.19 | -130.17 | -0.42 | 56.7 | 8.7 | -0.35 | -139.33 | -20.69 | -2.24 | -322.64 | -239.39 | -0.96 | -409.68 | -172.18 | 0.41 | 0.0 | 141.18 | 0 | 0 | 0 | 2.41 | 11.54 | 60.69 | 0.69 | -69.2 | -28.12 | 0.18 | -90.77 | -80.85 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | -225.00 | -451.56 | -221.93 |
| 24Q1 (18) | 1.28 | -52.94 | 412.2 | -0.97 | -185.29 | -212.9 | 0.89 | 302.27 | -11.88 | -0.53 | 54.31 | -960.0 | 0.31 | -86.97 | 143.06 | 0.41 | 720.0 | 485.71 | 0 | 0 | 0 | 2.16 | 641.68 | 129.03 | 2.24 | 63.5 | 229.41 | 1.95 | 121.59 | 167.12 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 64.00 | -78.35 | 218.63 |
| 23Q4 (17) | 2.72 | 60.95 | 3785.71 | -0.34 | 82.47 | -247.83 | -0.44 | -193.62 | -163.77 | -1.16 | -451.52 | -13.73 | 2.38 | 1052.0 | 693.33 | 0.05 | -90.91 | 0 | 0 | 0 | 0 | 0.29 | -92.43 | 0 | 1.37 | 33.01 | 2840.0 | 0.88 | -5.38 | 1860.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 295.65 | 69.69 | 0 |
| 23Q3 (16) | 1.69 | -5.59 | 302.38 | -1.94 | -321.74 | -454.29 | 0.47 | 262.07 | 327.27 | 0.33 | 150.0 | 200.0 | -0.25 | -118.8 | -457.14 | 0.55 | 223.53 | 1733.33 | 0 | 0 | 0 | 3.85 | 156.65 | 47.75 | 1.03 | 7.29 | 743.75 | 0.93 | -1.06 | 720.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 174.23 | -5.59 | 0 |
| 23Q2 (15) | 1.79 | 536.59 | 403.39 | -0.46 | -48.39 | -91.67 | -0.29 | -128.71 | -131.18 | -0.66 | -1220.0 | -247.37 | 1.33 | 284.72 | 260.24 | 0.17 | 142.86 | 13.33 | 0 | 0 | 0 | 1.50 | 58.97 | -93.59 | 0.96 | 41.18 | 580.0 | 0.94 | 28.77 | 508.7 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 184.54 | 442.07 | 0 |
| 23Q1 (14) | -0.41 | -685.71 | -70.83 | -0.31 | -234.78 | -234.78 | 1.01 | 46.38 | 1783.33 | -0.05 | 95.1 | 54.55 | -0.72 | -340.0 | -7100.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0.94 | 0 | 0 | 0.68 | 1460.0 | 409.09 | 0.73 | 1560.0 | 447.62 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | -53.95 | 0 | 0 |
| 22Q4 (13) | 0.07 | -83.33 | 200.0 | 0.23 | 165.71 | 0 | 0.69 | 527.27 | 1825.0 | -1.02 | -1027.27 | -1557.14 | 0.3 | 328.57 | 528.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 68.75 | 64.29 | -0.05 | 66.67 | 54.55 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.42 | 171.19 | 31.25 | -0.35 | -45.83 | -483.33 | 0.11 | -88.17 | 466.67 | 0.11 | 157.89 | 450.0 | 0.07 | 108.43 | -73.08 | 0.03 | -80.0 | 0 | 0 | 0 | 0 | 2.61 | -88.87 | 0 | -0.16 | 20.0 | 40.74 | -0.15 | 34.78 | 16.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | -0.59 | -145.83 | 20.27 | -0.24 | -204.35 | -2300.0 | 0.93 | 1650.0 | 190.62 | -0.19 | -72.73 | 0 | -0.83 | -8200.0 | -10.67 | 0.15 | 0 | 0 | 0 | 0 | 0 | 23.44 | 0 | 0 | -0.2 | 9.09 | -5.26 | -0.23 | -9.52 | -187.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.24 | -242.86 | 4.0 | 0.23 | 0 | 2400.0 | -0.06 | -50.0 | -126.09 | -0.11 | -257.14 | -175.0 | -0.01 | 85.71 | 96.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.22 | -57.14 | 26.67 | -0.21 | -90.91 | -40.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.07 | -121.88 | 53.33 | 0 | 100.0 | 100.0 | -0.04 | -33.33 | 93.75 | 0.07 | 250.0 | 120.59 | -0.07 | -126.92 | 63.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.14 | 48.15 | -182.35 | -0.11 | 38.89 | -210.0 | 0.04 | 0.0 | -20.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | 0.32 | 143.24 | 128.32 | -0.06 | -500.0 | -140.0 | -0.03 | -109.38 | 90.0 | 0.02 | 0 | 0 | 0.26 | 134.67 | 126.53 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.27 | -42.11 | 32.5 | -0.18 | -125.0 | 47.06 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.74 | -196.0 | -436.36 | -0.01 | 0.0 | -125.0 | 0.32 | 39.13 | 28.0 | 0 | 100.0 | 100.0 | -0.75 | -188.46 | -388.46 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | -0.19 | 36.67 | 62.75 | -0.08 | 46.67 | -60.0 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -0.25 | -66.67 | 52.83 | -0.01 | 75.0 | -120.0 | 0.23 | 135.94 | -70.51 | -0.04 | 88.24 | -111.76 | -0.26 | -36.84 | 45.83 | 0.03 | -25.0 | 200.0 | 0 | 0 | 100.0 | 5.17 | 86.21 | 3670.69 | -0.3 | -276.47 | -87.5 | -0.15 | -250.0 | -50.0 | 0.04 | -20.0 | -42.86 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.15 | 86.73 | 75.81 | -0.04 | -126.67 | -106.06 | -0.64 | -113.33 | 43.86 | -0.34 | 0 | -3500.0 | -0.19 | 80.61 | -575.0 | 0.04 | 0 | 100.0 | 0 | -100.0 | -100.0 | 2.78 | 0 | 1641.67 | 0.17 | 142.5 | 325.0 | 0.1 | 129.41 | 100.0 | 0.05 | -16.67 | -28.57 | 0.01 | 0.0 | 0.0 | -93.75 | 0 | 80.34 |
| 20Q3 (4) | -1.13 | -613.64 | 0.0 | 0.15 | 275.0 | 0.0 | -0.3 | -220.0 | 0.0 | 0 | 100.0 | 0.0 | -0.98 | -476.92 | 0.0 | 0 | 0 | 0.0 | 0.04 | 300.0 | 0.0 | -0.00 | 0 | 0.0 | -0.4 | 21.57 | 0.0 | -0.34 | -580.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.22 | 141.51 | 0.0 | 0.04 | -20.0 | 0.0 | 0.25 | -67.95 | 0.0 | -0.04 | -111.76 | 0.0 | 0.26 | 154.17 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | 60.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.51 | -218.75 | 0.0 | -0.05 | 50.0 | 0.0 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 1100.00 | 0 | 0.0 |
| 20Q1 (2) | -0.53 | 14.52 | 0.0 | 0.05 | -92.42 | 0.0 | 0.78 | 168.42 | 0.0 | 0.34 | 3300.0 | 0.0 | -0.48 | -1300.0 | 0.0 | 0.01 | -50.0 | 0.0 | -0.05 | -106.02 | 0.0 | 0.14 | -13.99 | 0.0 | -0.16 | -500.0 | 0.0 | -0.1 | -300.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.62 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -476.92 | 0.0 | 0.0 |
