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) | 1.07 | 127.66 | -2.11 | 0 | -1.32 | 0 | -0.01 | 0 | -1.04 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.74 | 1.37 | 0.64 | -36.63 | 0.1 | 11.11 | 0 | 0 | 144.59 | 238.41 |
| 2022 (9) | 0.47 | -6.0 | 3.07 | 96.79 | -1.25 | 0 | -0.1 | 0 | 3.54 | 71.84 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.73 | 7.35 | 1.01 | -18.55 | 0.09 | -50.0 | 0 | 0 | 42.73 | 21.35 |
| 2021 (8) | 0.5 | -39.76 | 1.56 | 100.0 | -3.62 | 0 | 0.06 | 50.0 | 2.06 | 27.95 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.68 | 74.36 | 1.24 | -68.92 | 0.18 | -14.29 | 0 | 0 | 35.21 | 78.18 |
| 2020 (7) | 0.83 | -18.63 | 0.78 | -37.1 | -1.45 | 0 | 0.04 | -55.56 | 1.61 | -28.76 | 0.04 | 100.0 | 0 | 0 | 2.58 | 159.35 | 0.39 | -53.57 | 3.99 | 363.95 | 0.21 | -4.55 | 0 | 0 | 19.76 | -79.08 |
| 2019 (6) | 1.02 | 54.55 | 1.24 | -53.9 | -1.34 | 0 | 0.09 | 50.0 | 2.26 | -32.54 | 0.02 | 100.0 | 0 | 0 | 1.00 | 89.05 | 0.84 | 15.07 | 0.86 | 4.88 | 0.22 | 83.33 | 0 | 0 | 94.44 | 34.51 |
| 2018 (5) | 0.66 | 0 | 2.69 | -15.14 | -5.12 | 0 | 0.06 | -79.31 | 3.35 | 7.72 | 0.01 | 0 | 0 | 0 | 0.53 | 0 | 0.73 | 35.19 | 0.82 | -88.24 | 0.12 | 0.0 | 0 | 0 | 70.21 | 0 |
| 2017 (4) | -0.06 | 0 | 3.17 | 193.52 | -3.43 | 0 | 0.29 | 222.22 | 3.11 | 89.63 | 0 | 0 | 0.06 | 0 | -0.00 | 0 | 0.54 | -21.74 | 6.97 | 352.6 | 0.12 | -29.41 | 0 | 0 | -0.85 | 0 |
| 2016 (3) | 0.56 | 16.67 | 1.08 | -35.71 | -1.66 | 0 | 0.09 | 0.0 | 1.64 | -24.07 | 0.01 | 0.0 | 0 | 0 | 0.45 | -0.45 | 0.69 | 56.82 | 1.54 | 10.79 | 0.17 | -10.53 | 0 | 0 | 32.75 | 7.8 |
| 2015 (2) | 0.48 | -40.74 | 1.68 | -56.81 | -4.52 | 0 | 0.09 | 0 | 2.16 | -54.04 | 0.01 | 0.0 | -0.08 | 0 | 0.46 | 10.5 | 0.44 | 29.41 | 1.39 | -75.35 | 0.19 | -9.52 | 0 | 0 | 30.38 | 119.41 |
| 2014 (1) | 0.81 | 20.9 | 3.89 | 693.88 | -1.7 | 0 | -0.08 | 0 | 4.7 | 305.17 | 0.01 | -50.0 | 0.04 | 0 | 0.41 | -57.44 | 0.34 | 142.86 | 5.64 | 1719.35 | 0.21 | -8.7 | 0 | 0 | 13.85 | -88.84 |
| 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) | 0.05 | 400.0 | -28.57 | -0.58 | -234.88 | -341.67 | -0.63 | -6200.0 | 49.6 | 0.09 | 200.0 | 156.25 | -0.53 | -220.45 | -270.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | -9.09 | -54.55 | 0.07 | -46.15 | -72.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | 700.0 | 100.0 |
| 24Q2 (19) | 0.01 | -94.44 | -87.5 | 0.43 | -52.22 | -60.91 | -0.01 | -200.0 | 50.0 | -0.09 | -200.0 | 30.77 | 0.44 | -59.26 | -62.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | 10.0 | -35.29 | 0.13 | 30.0 | -18.75 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 6.25 | -95.49 | -85.94 |
| 24Q1 (18) | 0.18 | -14.29 | -74.65 | 0.9 | 192.78 | 136.14 | 0.01 | 116.67 | 0.0 | -0.03 | -115.0 | -137.5 | 1.08 | 242.11 | 160.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | -41.18 | -41.18 | 0.1 | -37.5 | 42.86 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 138.46 | 25.27 | -82.45 |
| 23Q4 (17) | 0.21 | 200.0 | 5.0 | -0.97 | -504.17 | 9.35 | -0.06 | 95.2 | -500.0 | 0.2 | 225.0 | 100.0 | -0.76 | -345.16 | 12.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | -22.73 | -10.53 | 0.16 | -36.0 | 60.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 110.53 | 342.11 | -33.68 |
| 23Q3 (16) | 0.07 | -12.5 | 0 | 0.24 | -78.18 | -80.33 | -1.25 | -6150.0 | 0.0 | -0.16 | -23.08 | -33.33 | 0.31 | -73.73 | -74.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 29.41 | 15.79 | 0.25 | 56.25 | -48.98 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 25.00 | -43.75 | 0 |
| 23Q2 (15) | 0.08 | -88.73 | -42.86 | 1.1 | 144.18 | -12.7 | -0.02 | -300.0 | 0 | -0.13 | -262.5 | -550.0 | 1.18 | 166.29 | -15.71 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | 0.0 | -5.56 | 0.16 | 128.57 | -20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 44.44 | -94.37 | -30.16 |
| 23Q1 (14) | 0.71 | 255.0 | 446.15 | -2.49 | -132.71 | -249.1 | 0.01 | 200.0 | 0.0 | 0.08 | -20.0 | 260.0 | -1.78 | -104.6 | -198.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | -10.53 | 0.0 | 0.07 | -30.0 | -68.18 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 788.89 | 373.33 | 1356.41 |
| 22Q4 (13) | 0.2 | 0 | 0.0 | -1.07 | -187.7 | 40.88 | -0.01 | 99.2 | 0.0 | 0.1 | 183.33 | 233.33 | -0.87 | -171.31 | 45.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 0.0 | 0.0 | 0.1 | -79.59 | -16.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 166.67 | 0 | 16.67 |
| 22Q3 (12) | 0 | -100.0 | -100.0 | 1.22 | -3.17 | -68.72 | -1.25 | 0 | 65.47 | -0.12 | -500.0 | -500.0 | 1.22 | -12.86 | -69.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 5.56 | 11.76 | 0.49 | 145.0 | 63.33 | 0.02 | 0.0 | -60.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 0.14 | 7.69 | 366.67 | 1.26 | -24.55 | 293.75 | 0 | -100.0 | -100.0 | -0.02 | 60.0 | 0 | 1.4 | -22.22 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 5.88 | 20.0 | 0.2 | -9.09 | -52.38 | 0.02 | 0.0 | -60.0 | 0 | 0 | 0 | 63.64 | 17.48 | 896.97 |
| 22Q1 (10) | 0.13 | -35.0 | -23.53 | 1.67 | 192.27 | 294.19 | 0.01 | 200.0 | 0 | -0.05 | -266.67 | -200.0 | 1.8 | 211.8 | 360.87 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | -10.53 | 6.25 | 0.22 | 83.33 | -45.0 | 0.02 | 0.0 | -60.0 | 0 | 0 | 0 | 54.17 | -62.08 | 43.38 |
| 21Q4 (9) | 0.2 | 122.22 | -13.04 | -1.81 | -146.41 | -214.56 | -0.01 | 99.72 | -150.0 | 0.03 | 250.0 | 175.0 | -1.61 | -140.35 | -188.95 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 11.76 | 35.71 | 0.12 | -60.0 | -69.23 | 0.02 | -60.0 | -60.0 | 0 | 0 | 0 | 142.86 | 455.56 | 173.29 |
| 21Q3 (8) | 0.09 | 200.0 | -60.87 | 3.9 | 1118.75 | 1028.57 | -3.62 | -36300.0 | -153.15 | -0.02 | 0 | -133.33 | 3.99 | 1040.0 | 2200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | 13.33 | 41.67 | 0.3 | -28.57 | -81.01 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 25.71 | 302.86 | 82.24 |
| 21Q2 (7) | 0.03 | -82.35 | -87.5 | 0.32 | 137.21 | -56.76 | 0.01 | 0 | 150.0 | 0 | -100.0 | -100.0 | 0.35 | 150.72 | -64.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.15 | -6.25 | 114.29 | 0.42 | 5.0 | -72.73 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 6.38 | -83.1 | -57.71 |
| 21Q1 (6) | 0.17 | -26.09 | 30.77 | -0.86 | -154.43 | 23.21 | 0 | -100.0 | 100.0 | 0.05 | 225.0 | 0 | -0.69 | -138.12 | 30.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 14.29 | 166.67 | 0.4 | 2.56 | -18.37 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 37.78 | -27.73 | 56.92 |
| 20Q4 (5) | 0.23 | 0.0 | -39.47 | 1.58 | 476.19 | 139.39 | 0.02 | 101.4 | 200.0 | -0.04 | -166.67 | -300.0 | 1.81 | 1052.63 | 74.04 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | 16.67 | -39.13 | 0.39 | -75.32 | 95.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 52.27 | 270.45 | -65.61 |
| 20Q3 (4) | 0.23 | -4.17 | 0.0 | -0.42 | -156.76 | 0.0 | -1.43 | -7050.0 | 0.0 | 0.06 | 100.0 | 0.0 | -0.19 | -119.39 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.12 | 71.43 | 0.0 | 1.58 | 2.6 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 14.11 | -6.52 | 0.0 |
| 20Q2 (3) | 0.24 | 84.62 | 0.0 | 0.74 | 166.07 | 0.0 | -0.02 | -100.0 | 0.0 | 0.03 | 0 | 0.0 | 0.98 | 198.99 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 8.82 | 0 | 0.0 | 0.07 | 16.67 | 0.0 | 1.54 | 214.29 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 15.09 | -37.3 | 0.0 |
| 20Q1 (2) | 0.13 | -65.79 | 0.0 | -1.12 | -269.7 | 0.0 | -0.01 | 50.0 | 0.0 | 0 | -100.0 | 0.0 | -0.99 | -195.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.06 | -73.91 | 0.0 | 0.49 | 145.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 24.07 | -84.16 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 152.00 | 0.0 | 0.0 |
