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) | 0.14 | -95.45 | -0.71 | 0 | -0.25 | 0 | -0.22 | 0 | -0.57 | 0 | 0.19 | 850.0 | 0 | 0 | 2.93 | 541.14 | 1.93 | 1186.67 | 2.0 | 198.51 | 0.16 | 6.67 | 0.05 | 25.0 | 6.33 | -98.23 |
| 2022 (9) | 3.08 | 217.53 | -0.57 | 0 | -0.33 | 0 | 0.36 | 80.0 | 2.51 | 167.02 | 0.02 | -50.0 | 0 | 0 | 0.46 | -41.1 | 0.15 | -62.5 | 0.67 | 103.03 | 0.15 | -6.25 | 0.04 | 100.0 | 358.14 | 88.3 |
| 2021 (8) | 0.97 | 0 | -0.03 | 0 | -0.76 | 0 | 0.2 | 0 | 0.94 | 291.67 | 0.04 | -55.56 | 0 | 0 | 0.78 | -48.49 | 0.4 | -57.89 | 0.33 | -58.23 | 0.16 | -5.88 | 0.02 | 100.0 | 190.20 | 0 |
| 2020 (7) | -0.19 | 0 | 0.43 | 86.96 | -0.45 | 0 | -0.13 | 0 | 0.24 | 84.62 | 0.09 | 28.57 | 0 | 0 | 1.51 | 17.18 | 0.95 | 69.64 | 0.79 | 58.0 | 0.17 | -5.56 | 0.01 | 0.0 | -19.59 | 0 |
| 2019 (6) | -0.1 | 0 | 0.23 | -76.29 | -0.04 | 0 | -0.05 | 0 | 0.13 | 30.0 | 0.07 | -12.5 | -0.02 | 0 | 1.28 | -12.02 | 0.56 | 0 | 0.5 | 4900.0 | 0.18 | 28.57 | 0.01 | -50.0 | -14.49 | 0 |
| 2018 (5) | -0.87 | 0 | 0.97 | 73.21 | -0.24 | 0 | 0.08 | 100.0 | 0.1 | -41.18 | 0.08 | 100.0 | 0 | 0 | 1.46 | 92.7 | -0.06 | 0 | 0.01 | -93.33 | 0.14 | -12.5 | 0.02 | -33.33 | -511.76 | 0 |
| 2017 (4) | -0.39 | 0 | 0.56 | 0 | -0.24 | 0 | 0.04 | 0 | 0.17 | -61.36 | 0.04 | -33.33 | 0 | 0 | 0.76 | -35.61 | 0.21 | -19.23 | 0.15 | -46.43 | 0.16 | -5.88 | 0.03 | -25.0 | -114.71 | 0 |
| 2016 (3) | 1.21 | 0 | -0.77 | 0 | -0.06 | 0 | -0.06 | 0 | 0.44 | 0 | 0.06 | -53.85 | 0 | 0 | 1.18 | -58.28 | 0.26 | 0 | 0.28 | 0 | 0.17 | 6.25 | 0.04 | 0.0 | 246.94 | 0 |
| 2015 (2) | -0.91 | 0 | -0.21 | 0 | -0.19 | 0 | -0.18 | 0 | -1.12 | 0 | 0.13 | 225.0 | 0 | 0 | 2.82 | 275.05 | -0.26 | 0 | -0.13 | 0 | 0.16 | 0.0 | 0.04 | 0.0 | -1300.00 | 0 |
| 2014 (1) | 0.34 | 54.55 | -0.39 | 0 | -0.24 | 0 | 0.01 | -95.65 | -0.05 | 0 | 0.04 | -91.49 | 0 | 0 | 0.75 | -90.34 | 0.06 | -77.78 | 0.12 | -70.0 | 0.16 | -11.11 | 0.04 | -33.33 | 106.25 | 209.09 |
| 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) | 0.57 | 2950.0 | 21.28 | -0.09 | -125.0 | 65.38 | -0.82 | -173.33 | -4000.0 | 0 | 100.0 | 100.0 | 0.48 | 900.0 | 128.57 | 0.05 | 66.67 | -54.55 | 0 | 0 | 0 | 1.99 | -20.98 | -78.45 | 1.11 | 825.0 | 692.86 | 0.88 | 151.43 | 158.82 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 60.64 | 1343.09 | -49.68 |
| 24Q2 (19) | -0.02 | -101.1 | -104.08 | -0.04 | -103.64 | -144.44 | -0.3 | 81.6 | -2900.0 | -0.05 | 64.29 | 58.33 | -0.06 | -102.06 | -110.34 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 2.52 | 187.39 | 62.61 | 0.12 | -40.0 | -25.0 | 0.35 | -2.78 | 9.38 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | -4.88 | -101.13 | -103.68 |
| 24Q1 (18) | 1.81 | 485.11 | 632.35 | 1.1 | 222.22 | 205.56 | -1.63 | -715.0 | -16200.0 | -0.14 | -255.56 | -40.0 | 2.91 | 312.41 | 14450.0 | 0.01 | -83.33 | 0 | 0 | 0 | 0 | 0.88 | -63.6 | 0 | 0.2 | -83.87 | -48.72 | 0.36 | -60.44 | -16.28 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 430.95 | 989.41 | 708.4 |
| 23Q4 (17) | -0.47 | -200.0 | -2.17 | -0.9 | -246.15 | 0 | -0.2 | -900.0 | -900.0 | 0.09 | 190.0 | 80.0 | -1.37 | -752.38 | -197.83 | 0.06 | -45.45 | 200.0 | 0 | 0 | 0 | 2.41 | -73.93 | 12.05 | 1.24 | 785.71 | 2380.0 | 0.91 | 167.65 | 1720.0 | 0.05 | 25.0 | 25.0 | 0.01 | 0.0 | 0.0 | -48.45 | -140.21 | 89.47 |
| 23Q3 (16) | 0.47 | -4.08 | -58.04 | -0.26 | -388.89 | -144.07 | -0.02 | -100.0 | 93.33 | -0.1 | 16.67 | 82.76 | 0.21 | -63.79 | -87.72 | 0.11 | 450.0 | 650.0 | 0 | 0 | 0 | 9.24 | 496.22 | 576.05 | 0.14 | -12.5 | 255.56 | 0.34 | 6.25 | 100.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 120.51 | -9.0 | -76.33 |
| 23Q2 (15) | 0.49 | 244.12 | 96.0 | 0.09 | -75.0 | 111.25 | -0.01 | 0.0 | 0.0 | -0.12 | -20.0 | -500.0 | 0.58 | 2800.0 | 205.45 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 1.55 | 0 | -9.3 | 0.16 | -58.97 | 220.0 | 0.32 | -25.58 | 28.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 132.43 | 286.96 | 58.92 |
| 23Q1 (14) | -0.34 | 26.09 | -115.67 | 0.36 | 0 | 200.0 | -0.01 | 50.0 | 0 | -0.1 | -300.0 | -111.63 | 0.02 | 104.35 | -98.9 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.39 | 680.0 | 178.57 | 0.43 | 760.0 | 104.76 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -70.83 | 84.6 | -108.49 |
| 22Q4 (13) | -0.46 | -141.07 | -611.11 | 0 | -100.0 | -100.0 | -0.02 | 93.33 | 97.22 | 0.05 | 108.62 | -54.55 | -0.46 | -126.9 | -167.65 | 0.02 | 200.0 | 100.0 | 0 | 0 | 0 | 2.15 | 210.75 | 274.19 | 0.05 | 155.56 | -89.13 | 0.05 | -70.59 | -87.8 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -460.00 | -190.36 | -2451.11 |
| 22Q3 (12) | 1.12 | 348.0 | 660.0 | 0.59 | 173.75 | 268.75 | -0.3 | -2900.0 | -2900.0 | -0.58 | -2033.33 | -1260.0 | 1.71 | 410.91 | 4375.0 | -0.02 | -200.0 | -300.0 | 0 | 0 | 0 | -1.94 | -213.59 | -334.95 | -0.09 | -280.0 | -212.5 | 0.17 | -32.0 | 142.86 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 509.09 | 510.91 | 405.45 |
| 22Q2 (11) | 0.25 | -88.48 | 327.27 | -0.8 | -122.22 | -128.57 | -0.01 | 0 | 95.24 | 0.03 | -96.51 | 50.0 | -0.55 | -130.39 | -19.57 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.71 | 0 | 0 | 0.05 | -64.29 | 600.0 | 0.25 | 19.05 | 2600.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 83.33 | -90.02 | 130.3 |
| 22Q1 (10) | 2.17 | 2311.11 | 82.35 | -0.36 | -161.02 | 16.28 | 0 | 100.0 | -100.0 | 0.86 | 681.82 | 2766.67 | 1.81 | 166.18 | 138.16 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.14 | -69.57 | 207.69 | 0.21 | -48.78 | 250.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 834.62 | 4165.81 | 0 |
| 21Q4 (9) | 0.09 | 145.0 | 118.75 | 0.59 | 268.75 | 1280.0 | -0.72 | -7100.0 | -7100.0 | 0.11 | 120.0 | 157.89 | 0.68 | 1800.0 | 228.3 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.57 | -30.46 | -81.42 | 0.46 | 475.0 | 31.43 | 0.41 | 485.71 | 70.83 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 19.57 | 111.74 | 111.41 |
| 21Q3 (8) | -0.2 | -81.82 | -146.51 | 0.16 | 145.71 | -11.11 | -0.01 | 95.24 | 97.62 | 0.05 | 150.0 | 400.0 | -0.04 | 91.3 | -106.56 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.83 | 0 | -34.3 | 0.08 | 900.0 | -80.0 | 0.07 | 800.0 | -81.08 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -166.67 | 39.39 | -258.91 |
| 21Q2 (7) | -0.11 | -109.24 | -139.29 | -0.35 | 18.6 | -288.89 | -0.21 | -216.67 | -2000.0 | 0.02 | -33.33 | -71.43 | -0.46 | -160.53 | -342.11 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.01 | 92.31 | 90.0 | -0.01 | 92.86 | 90.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0 | 0 | -275.00 | 0 | 0 |
| 21Q1 (6) | 1.19 | 347.92 | 383.33 | -0.43 | -760.0 | -213.16 | 0.18 | 1900.0 | 1900.0 | 0.03 | 115.79 | 200.0 | 0.76 | 243.4 | 2000.0 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 1.64 | -46.99 | 0 | -0.13 | -137.14 | -143.33 | -0.14 | -158.33 | -151.85 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q4 (5) | -0.48 | -211.63 | -536.36 | -0.05 | -127.78 | -266.67 | -0.01 | 97.62 | -200.0 | -0.19 | -2000.0 | -375.0 | -0.53 | -186.89 | -478.57 | 0.06 | 200.0 | 200.0 | 0 | 0 | 0 | 3.09 | 145.88 | 159.79 | 0.35 | -12.5 | 20.69 | 0.24 | -35.14 | 4.35 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -171.43 | -263.46 | -536.36 |
| 20Q3 (4) | 0.43 | 53.57 | 0.0 | 0.18 | 300.0 | 0.0 | -0.42 | -4100.0 | 0.0 | 0.01 | -85.71 | 0.0 | 0.61 | 221.05 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.26 | -38.99 | 0.0 | 0.4 | 500.0 | 0.0 | 0.37 | 470.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 104.88 | 0 | 0.0 |
| 20Q2 (3) | 0.28 | 166.67 | 0.0 | -0.09 | -123.68 | 0.0 | -0.01 | 0.0 | 0.0 | 0.07 | 333.33 | 0.0 | 0.19 | 575.0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 2.06 | 0 | 0.0 | -0.1 | -133.33 | 0.0 | -0.1 | -137.04 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.42 | -481.82 | 0.0 | 0.38 | 1166.67 | 0.0 | -0.01 | -200.0 | 0.0 | -0.03 | 25.0 | 0.0 | -0.04 | -128.57 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.3 | 3.45 | 0.0 | 0.27 | 17.39 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | -135.48 | -444.87 | 0.0 |
| 19Q4 (1) | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 39.29 | 0.0 | 0.0 |
