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) | 2.0 | -71.01 | -0.75 | 0 | -3.91 | 0 | 0.22 | 0 | 1.25 | -74.9 | 1.23 | 75.71 | -0.47 | 0 | 5.76 | 176.37 | 0.12 | -97.49 | -0.14 | 0 | 1.43 | -16.37 | 0.02 | -50.0 | 152.67 | 10.63 |
| 2022 (9) | 6.9 | 137.11 | -1.92 | 0 | -2.76 | 0 | -0.09 | 0 | 4.98 | 100.0 | 0.7 | -65.35 | -0.05 | 0 | 2.08 | -69.75 | 4.78 | 108.73 | 3.25 | -39.59 | 1.71 | -9.04 | 0.04 | -42.86 | 138.00 | 247.61 |
| 2021 (8) | 2.91 | 153.04 | -0.42 | 0 | -1.35 | 0 | -0.09 | 0 | 2.49 | 24800.0 | 2.02 | 155.7 | 0 | 0 | 6.89 | 86.34 | 2.29 | 1661.54 | 5.38 | 0 | 1.88 | 19.75 | 0.07 | 600.0 | 39.70 | -69.28 |
| 2020 (7) | 1.15 | -61.92 | -1.14 | 0 | 0.46 | 0 | 0 | 0 | 0.01 | -99.51 | 0.79 | 51.92 | -0.01 | 0 | 3.70 | 44.1 | 0.13 | -77.97 | -0.69 | 0 | 1.57 | -5.99 | 0.01 | -50.0 | 129.21 | -42.67 |
| 2019 (6) | 3.02 | 268.29 | -0.97 | 0 | -1.25 | 0 | 0.01 | 0 | 2.05 | 0 | 0.52 | -79.61 | -0.14 | 0 | 2.57 | -81.37 | 0.59 | -18.06 | -0.35 | 0 | 1.67 | 32.54 | 0.02 | -90.0 | 225.37 | 391.97 |
| 2018 (5) | 0.82 | -73.97 | -5.38 | 0 | 2.51 | 660.61 | -0.01 | 0 | -4.56 | 0 | 2.55 | 231.17 | -0.12 | 0 | 13.78 | 229.74 | 0.72 | -15.29 | 0.33 | -2.94 | 1.26 | 5.0 | 0.2 | 17.65 | 45.81 | -75.13 |
| 2017 (4) | 3.15 | 154.03 | -0.87 | 0 | 0.33 | -38.89 | -0.03 | 0 | 2.28 | 0 | 0.77 | -70.27 | -0.15 | 0 | 4.18 | -68.72 | 0.85 | 0.0 | 0.34 | -67.62 | 1.2 | -11.11 | 0.17 | 30.77 | 184.21 | 275.85 |
| 2016 (3) | 1.24 | -51.18 | -4.16 | 0 | 0.54 | 0 | -0.44 | 0 | -2.92 | 0 | 2.59 | 304.69 | -0.3 | 0 | 13.36 | 265.03 | 0.85 | -5.56 | 1.05 | -1.87 | 1.35 | -1.46 | 0.13 | 62.5 | 49.01 | -51.37 |
| 2015 (2) | 2.54 | 18.69 | -0.69 | 0 | -1.01 | 0 | 0.06 | -87.76 | 1.85 | 218.97 | 0.64 | -29.67 | -0.02 | 0 | 3.66 | -29.67 | 0.9 | -12.62 | 1.07 | -20.15 | 1.37 | -0.72 | 0.08 | -20.0 | 100.79 | 32.82 |
| 2014 (1) | 2.14 | 2.88 | -1.56 | 0 | 0 | 0 | 0.49 | 0 | 0.58 | -30.12 | 0.91 | 46.77 | -0.5 | 0 | 5.20 | 36.7 | 1.03 | 47.14 | 1.34 | 41.05 | 1.38 | -1.43 | 0.1 | -16.67 | 75.89 | -9.88 |
| 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) | 0.26 | 316.67 | -72.92 | -0.28 | -3.7 | -180.0 | -0.77 | -232.76 | 52.47 | 0.21 | 90.91 | 625.0 | -0.02 | 94.87 | -102.33 | 0.16 | -38.46 | -51.52 | 0 | 0 | -100.0 | 2.83 | -39.55 | -52.11 | 0.09 | -35.71 | 350.0 | 0.02 | -93.1 | -77.78 | 0.36 | -2.7 | 2.86 | 0.01 | 0.0 | 0.0 | 66.67 | 472.22 | -68.75 |
| 24Q2 (19) | -0.12 | -124.0 | -170.59 | -0.27 | -2600.0 | -122.69 | 0.58 | 163.74 | 151.79 | 0.11 | 650.0 | 450.0 | -0.39 | -179.59 | -128.68 | 0.26 | -46.94 | -10.34 | 0 | 0 | 100.0 | 4.68 | -49.42 | -14.86 | 0.14 | -60.0 | 193.33 | 0.29 | -35.56 | 1350.0 | 0.37 | 8.82 | 2.78 | 0.01 | 0.0 | 0.0 | -17.91 | -128.66 | -141.09 |
| 24Q1 (18) | 0.5 | -60.94 | 225.0 | -0.01 | 99.39 | 94.44 | -0.91 | -16.67 | -133.33 | -0.02 | -128.57 | 66.67 | 0.49 | 232.43 | 184.48 | 0.49 | -10.91 | 716.67 | 0 | -100.0 | 0 | 9.25 | -10.57 | 695.09 | 0.35 | 337.5 | 118.75 | 0.45 | 273.08 | 4400.0 | 0.34 | -5.56 | -2.86 | 0.01 | 0 | 0.0 | 62.50 | -95.12 | 157.81 |
| 23Q4 (17) | 1.28 | 33.33 | -58.97 | -1.65 | -1550.0 | 25.0 | -0.78 | 51.85 | -5.41 | 0.07 | 275.0 | 450.0 | -0.37 | -143.02 | -140.22 | 0.55 | 66.67 | 150.0 | 0.03 | -50.0 | -25.0 | 10.34 | 75.13 | 191.35 | 0.08 | 300.0 | -82.61 | -0.26 | -388.89 | 52.73 | 0.36 | 2.86 | -10.0 | 0 | -100.0 | -100.0 | 1280.00 | 500.0 | 0 |
| 23Q3 (16) | 0.96 | 464.71 | -77.2 | -0.1 | -108.4 | 68.75 | -1.62 | -44.64 | 24.65 | -0.04 | -300.0 | 20.0 | 0.86 | -36.76 | -77.89 | 0.33 | 13.79 | 135.71 | 0.06 | 110.71 | 175.0 | 5.90 | 7.48 | 212.04 | 0.02 | 113.33 | -96.88 | 0.09 | 350.0 | -90.91 | 0.35 | -2.78 | -12.5 | 0.01 | 0.0 | 0.0 | 213.33 | 389.41 | -29.06 |
| 23Q2 (15) | 0.17 | 142.5 | 106.69 | 1.19 | 761.11 | 43.37 | -1.12 | -187.18 | -253.42 | 0.02 | 133.33 | 200.0 | 1.36 | 334.48 | 179.53 | 0.29 | 383.33 | 262.5 | -0.56 | 0 | -1300.0 | 5.49 | 372.35 | 778.79 | -0.15 | -193.75 | -105.43 | 0.02 | 100.0 | -98.98 | 0.36 | 2.86 | -20.0 | 0.01 | 0.0 | 0.0 | 43.59 | 140.32 | 141.7 |
| 23Q1 (14) | -0.4 | -112.82 | -119.05 | -0.18 | 91.82 | 21.74 | -0.39 | 47.3 | 33.9 | -0.06 | -200.0 | -700.0 | -0.58 | -163.04 | -131.02 | 0.06 | -72.73 | -76.92 | 0 | -100.0 | -100.0 | 1.16 | -67.23 | -67.89 | 0.16 | -65.22 | -82.8 | 0.01 | 101.82 | -98.81 | 0.35 | -12.5 | -23.91 | 0.01 | 0.0 | -50.0 | -108.11 | 0 | -167.95 |
| 22Q4 (13) | 3.12 | -25.89 | 6340.0 | -2.2 | -587.5 | -479.31 | -0.74 | 65.58 | -51.02 | -0.02 | 60.0 | 97.01 | 0.92 | -76.35 | 73.58 | 0.22 | 57.14 | -59.26 | 0.04 | 150.0 | 500.0 | 3.55 | 87.56 | -49.21 | 0.46 | -28.12 | -4.17 | -0.55 | -155.56 | -114.21 | 0.4 | 0.0 | -21.57 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 4.21 | 265.75 | 226.36 | -0.32 | -138.55 | 56.76 | -2.15 | -394.52 | -1034.78 | -0.05 | -150.0 | -106.58 | 3.89 | 327.49 | 607.27 | 0.14 | 75.0 | -80.28 | -0.08 | -100.0 | 38.46 | 1.89 | 202.7 | -78.23 | 0.64 | -76.81 | -42.86 | 0.99 | -49.75 | 5.32 | 0.4 | -11.11 | -14.89 | 0.01 | 0.0 | 0 | 300.71 | 387.69 | 228.69 |
| 22Q2 (11) | -2.54 | -220.95 | -309.92 | 0.83 | 460.87 | 233.87 | 0.73 | 223.73 | 212.31 | -0.02 | -300.0 | 60.0 | -1.71 | -191.44 | -389.83 | 0.08 | -69.23 | -78.38 | -0.04 | -200.0 | 33.33 | 0.62 | -82.74 | -88.18 | 2.76 | 196.77 | 360.0 | 1.97 | 134.52 | 245.61 | 0.45 | -2.17 | -2.17 | 0.01 | -50.0 | -66.67 | -104.53 | -165.7 | -191.57 |
| 22Q1 (10) | 2.1 | 4300.0 | 356.52 | -0.23 | -139.66 | -165.71 | -0.59 | -20.41 | -34.09 | 0.01 | 101.49 | 107.69 | 1.87 | 252.83 | 130.86 | 0.26 | -51.85 | -36.59 | 0.04 | 500.0 | -78.95 | 3.62 | -48.16 | -43.47 | 0.93 | 93.75 | 830.0 | 0.84 | -78.29 | 0 | 0.46 | -9.8 | 4.55 | 0.02 | 0.0 | 0.0 | 159.09 | 14100.0 | 59.09 |
| 21Q4 (9) | -0.05 | -103.88 | -105.1 | 0.58 | 178.38 | 256.76 | -0.49 | -313.04 | -81.48 | -0.67 | -188.16 | -6600.0 | 0.53 | -3.64 | -13.11 | 0.54 | -23.94 | 134.78 | -0.01 | 92.31 | 0.0 | 6.99 | -19.61 | 71.3 | 0.48 | -57.14 | 1100.0 | 3.87 | 311.7 | 1000.0 | 0.51 | 8.51 | 88.89 | 0.02 | 0 | 0 | -1.14 | -101.24 | 0 |
| 21Q3 (8) | 1.29 | 6.61 | 516.13 | -0.74 | -19.35 | -164.29 | 0.23 | 135.38 | -52.08 | 0.76 | 1620.0 | 1800.0 | 0.55 | -6.78 | 193.22 | 0.71 | 91.89 | 121.88 | -0.13 | -116.67 | 0 | 8.69 | 64.41 | 40.4 | 1.12 | 86.67 | 660.0 | 0.94 | 64.91 | 354.05 | 0.47 | 2.17 | 14.63 | 0 | -100.0 | 0 | 91.49 | -19.85 | 111.81 |
| 21Q2 (7) | 1.21 | 163.04 | 4133.33 | -0.62 | -277.14 | -663.64 | -0.65 | -47.73 | 12.16 | -0.05 | 61.54 | -350.0 | 0.59 | -27.16 | 637.5 | 0.37 | -9.76 | 131.25 | -0.06 | -131.58 | -131.58 | 5.29 | -17.49 | 81.37 | 0.6 | 500.0 | 445.45 | 0.57 | 0 | 612.5 | 0.46 | 4.55 | -2.13 | 0.03 | 50.0 | 175.0 | 114.15 | 14.15 | 2040.57 |
| 21Q1 (6) | 0.46 | -53.06 | -13.21 | 0.35 | 194.59 | 157.38 | -0.44 | -62.96 | -146.32 | -0.13 | -1200.0 | -550.0 | 0.81 | 32.79 | 1112.5 | 0.41 | 78.26 | 412.5 | 0.19 | 2000.0 | 205.56 | 6.41 | 57.09 | 305.2 | 0.1 | 150.0 | -44.44 | 0 | 100.0 | -100.0 | 0.44 | 62.96 | 7.32 | 0.02 | 0 | -50.0 | 100.00 | 0 | -11.32 |
| 20Q4 (5) | 0.98 | 416.13 | 24.05 | -0.37 | -32.14 | 28.85 | -0.27 | -156.25 | -170.0 | -0.01 | -125.0 | 85.71 | 0.61 | 203.39 | 125.93 | 0.23 | -28.12 | 64.29 | -0.01 | 0 | 88.89 | 4.08 | -34.11 | 67.49 | 0.04 | 120.0 | -81.82 | -0.43 | -16.22 | -53.57 | 0.27 | -34.15 | -28.95 | 0 | 0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -0.31 | -933.33 | 0.0 | -0.28 | -354.55 | 0.0 | 0.48 | 164.86 | 0.0 | 0.04 | 100.0 | 0.0 | -0.59 | -837.5 | 0.0 | 0.32 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | 6.19 | 112.38 | 0.0 | -0.2 | -281.82 | 0.0 | -0.37 | -562.5 | 0.0 | 0.41 | -12.77 | 0.0 | 0 | 100.0 | 0.0 | -775.00 | -13075.0 | 0.0 |
| 20Q2 (3) | -0.03 | -105.66 | 0.0 | 0.11 | 118.03 | 0.0 | -0.74 | -177.89 | 0.0 | 0.02 | 200.0 | 0.0 | 0.08 | 200.0 | 0.0 | 0.16 | 100.0 | 0.0 | 0.19 | 205.56 | 0.0 | 2.91 | 84.34 | 0.0 | 0.11 | -38.89 | 0.0 | 0.08 | 300.0 | 0.0 | 0.47 | 14.63 | 0.0 | -0.04 | -200.0 | 0.0 | -5.88 | -105.22 | 0.0 |
| 20Q1 (2) | 0.53 | -32.91 | 0.0 | -0.61 | -17.31 | 0.0 | 0.95 | 1050.0 | 0.0 | -0.02 | 71.43 | 0.0 | -0.08 | -129.63 | 0.0 | 0.08 | -42.86 | 0.0 | -0.18 | -100.0 | 0.0 | 1.58 | -35.06 | 0.0 | 0.18 | -18.18 | 0.0 | 0.02 | 107.14 | 0.0 | 0.41 | 7.89 | 0.0 | 0.04 | 0.0 | 0.0 | 112.77 | -80.02 | 0.0 |
| 19Q4 (1) | 0.79 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 2.43 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 564.29 | 0.0 | 0.0 |
