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) | -0.75 | 0 | -1.49 | 0 | 2.74 | -4.53 | -0.96 | 0 | -2.24 | 0 | 0.08 | 100.0 | 0 | 0 | 1.04 | 107.27 | 0.78 | 56.0 | 0.67 | 86.11 | 0.18 | 5.88 | 0 | 0 | -88.24 | 0 |
| 2022 (9) | -1.76 | 0 | 0.39 | 0 | 2.87 | 96.58 | -0.68 | 0 | -1.37 | 0 | 0.04 | -20.0 | 0 | 0 | 0.50 | -42.76 | 0.5 | 0 | 0.36 | 0 | 0.17 | -41.38 | 0 | 0 | -332.08 | 0 |
| 2021 (8) | 0.67 | -54.11 | -1.07 | 0 | 1.46 | 508.33 | 0.32 | -42.86 | -0.4 | 0 | 0.05 | -75.0 | 0 | 0 | 0.88 | -70.14 | -0.53 | 0 | -0.52 | 0 | 0.29 | -19.44 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 1.46 | 4766.67 | -1.32 | 0 | 0.24 | -56.36 | 0.56 | 0 | 0.14 | 0 | 0.2 | -52.38 | 0 | 0 | 2.93 | -42.82 | -0.29 | 0 | -0.8 | 0 | 0.36 | -5.26 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.03 | 0 | -0.59 | 0 | 0.55 | -42.11 | -0.07 | 0 | -0.56 | 0 | 0.42 | 75.0 | 0 | 0 | 5.13 | 87.39 | -0.16 | 0 | -0.36 | 0 | 0.38 | 2.7 | 0 | 0 | 150.00 | 0 |
| 2018 (5) | -0.52 | 0 | -1.24 | 0 | 0.95 | 0 | -0.66 | 0 | -1.76 | 0 | 0.24 | 14.29 | 0 | 0 | 2.74 | 9.46 | -0.31 | 0 | 0 | 0 | 0.37 | -2.63 | 0 | 0 | -140.54 | 0 |
| 2017 (4) | -1.09 | 0 | 0.96 | 92.0 | -0.13 | 0 | -0.01 | 0 | -0.13 | 0 | 0.21 | 75.0 | 0 | 0 | 2.50 | 76.67 | -0.03 | 0 | 0.87 | 35.94 | 0.38 | 2.7 | 0 | 0 | -87.20 | 0 |
| 2016 (3) | 0.18 | -90.37 | 0.5 | -71.75 | -0.71 | 0 | -0.02 | 0 | 0.68 | -81.32 | 0.12 | -14.29 | 0 | 0 | 1.42 | -10.24 | 0.36 | 620.0 | 0.64 | -12.33 | 0.37 | -9.76 | 0 | 0 | 17.82 | -89.14 |
| 2015 (2) | 1.87 | 325.0 | 1.77 | 0 | -2.58 | 0 | 0.93 | 0 | 3.64 | 883.78 | 0.14 | 27.27 | 0 | 0 | 1.58 | 47.19 | 0.05 | 150.0 | 0.73 | 3550.0 | 0.41 | -8.89 | 0 | 0 | 164.04 | 75.22 |
| 2014 (1) | 0.44 | -48.24 | -0.07 | 0 | -1.09 | 0 | -0.35 | 0 | 0.37 | 0 | 0.11 | -50.0 | 0 | 0 | 1.07 | -46.06 | 0.02 | -97.1 | 0.02 | -96.3 | 0.45 | -4.26 | 0 | 0 | 93.62 | 11.24 |
| 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) | 1.45 | 539.39 | 617.86 | -2.22 | -231.34 | -1210.0 | 1.44 | -17.24 | 51.58 | -0.06 | 89.66 | 84.21 | -0.77 | 23.0 | -862.5 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.27 | -57.95 | -48.25 | 0.75 | -34.78 | 212.5 | 1.14 | 54.05 | 714.29 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 122.88 | 390.45 | 183.38 |
| 24Q2 (19) | -0.33 | -173.33 | -26.92 | -0.67 | 63.78 | -509.09 | 1.74 | 770.0 | 1142.86 | -0.58 | -390.0 | -61.11 | -1.0 | 28.57 | -170.27 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.64 | -31.41 | 29.49 | 1.15 | 180.49 | 784.62 | 0.74 | 68.18 | 174.07 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -42.31 | -146.07 | 47.93 |
| 24Q1 (18) | 0.45 | 163.38 | -10.0 | -1.85 | -825.0 | -34.06 | 0.2 | -90.05 | 157.14 | 0.2 | 195.24 | 2100.0 | -1.4 | -53.85 | -59.09 | 0.02 | 0 | -66.67 | 0 | 0 | 0 | 0.93 | 0 | -76.64 | 0.41 | 32.26 | 310.0 | 0.44 | 120.0 | 633.33 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 91.84 | 132.34 | -81.63 |
| 23Q4 (17) | -0.71 | -153.57 | 33.64 | -0.2 | -200.0 | -109.39 | 2.01 | 111.58 | 844.44 | -0.21 | 44.74 | -133.33 | -0.91 | -1037.5 | -185.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.31 | 29.17 | 34.78 | 0.2 | 42.86 | 122.22 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -284.00 | -92.71 | 65.5 |
| 23Q3 (16) | -0.28 | -7.69 | 6.67 | 0.2 | 281.82 | 116.53 | 0.95 | 578.57 | -60.08 | -0.38 | -5.56 | -171.43 | -0.08 | 78.38 | 94.7 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.52 | 5.21 | 0 | 0.24 | 84.62 | -27.27 | 0.14 | -48.15 | -41.67 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -147.37 | -81.38 | -37.54 |
| 23Q2 (15) | -0.26 | -152.0 | 25.71 | -0.11 | 92.03 | 78.85 | 0.14 | 140.0 | -84.95 | -0.36 | -3500.0 | -1700.0 | -0.37 | 57.95 | 57.47 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0 | 0.50 | -87.62 | 13.37 | 0.13 | 30.0 | 44.44 | 0.27 | 350.0 | 125.0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | -81.25 | -116.25 | 62.86 |
| 23Q1 (14) | 0.5 | 146.73 | 1766.67 | -1.38 | -164.79 | -13700.0 | -0.35 | -29.63 | -105.88 | -0.01 | 88.89 | 97.73 | -0.88 | -183.02 | -2100.0 | 0.06 | 500.0 | 200.0 | 0 | 0 | 0 | 4.00 | 704.0 | 176.0 | 0.1 | -56.52 | 166.67 | 0.06 | -33.33 | 154.55 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 500.00 | 160.75 | 0 |
| 22Q4 (13) | -1.07 | -256.67 | -1288.89 | 2.13 | 276.03 | 607.14 | -0.27 | -111.34 | -151.92 | -0.09 | 35.71 | -550.0 | 1.06 | 170.2 | 421.21 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.50 | 0 | -69.4 | 0.23 | -30.3 | 188.46 | 0.09 | -62.5 | 119.57 | 0.04 | 0.0 | -50.0 | 0 | 0 | 0 | -823.08 | -668.21 | 0 |
| 22Q3 (12) | -0.3 | 14.29 | -600.0 | -1.21 | -132.69 | -290.32 | 2.38 | 155.91 | 108.77 | -0.14 | -600.0 | -207.69 | -1.51 | -73.56 | -504.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.33 | 266.67 | 430.0 | 0.24 | 100.0 | 0 | 0.04 | 0.0 | -42.86 | 0 | 0 | 0 | -107.14 | 51.02 | -225.0 |
| 22Q2 (11) | -0.35 | -1066.67 | -168.63 | -0.52 | -5100.0 | -40.54 | 0.93 | 647.06 | 681.25 | -0.02 | 95.45 | 83.33 | -0.87 | -2075.0 | -721.43 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.44 | -69.87 | 0 | 0.09 | 160.0 | 212.5 | 0.12 | 209.09 | 500.0 | 0.04 | -20.0 | -42.86 | 0 | 0 | 0 | -218.75 | 0 | -117.16 |
| 22Q1 (10) | -0.03 | -133.33 | -400.0 | -0.01 | 97.62 | -125.0 | -0.17 | -132.69 | -325.0 | -0.44 | -2300.0 | -251.72 | -0.04 | 87.88 | -180.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.45 | -10.87 | 91.3 | -0.15 | 42.31 | -66.67 | -0.11 | 76.09 | -175.0 | 0.05 | -37.5 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 0.09 | 50.0 | -82.35 | -0.42 | -35.48 | -2000.0 | 0.52 | -54.39 | 167.53 | 0.02 | -84.62 | 140.0 | -0.33 | -32.0 | -167.35 | 0.02 | 100.0 | -66.67 | 0 | 0 | 0 | 1.63 | 140.65 | -51.76 | -0.26 | -160.0 | -766.67 | -0.46 | 0 | -4500.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 0.06 | -88.24 | -88.0 | -0.31 | 16.22 | -487.5 | 1.14 | 812.5 | 375.0 | 0.13 | 208.33 | -68.29 | -0.25 | -278.57 | -143.1 | 0.01 | 0 | -83.33 | 0 | 0 | 0 | 0.68 | 0 | -81.98 | -0.1 | -25.0 | -42.86 | 0 | 100.0 | 100.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 85.71 | -93.28 | 0 |
| 21Q2 (7) | 0.51 | 5000.0 | 368.42 | -0.37 | -1025.0 | -428.57 | -0.16 | -300.0 | 0 | -0.12 | -141.38 | -20.0 | 0.14 | 180.0 | 153.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.08 | 11.11 | 77.78 | -0.03 | 25.0 | 87.5 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | 1275.00 | 3725.0 | 0 |
| 21Q1 (6) | 0.01 | -98.04 | -98.44 | 0.04 | 300.0 | 103.05 | -0.04 | 94.81 | -105.13 | 0.29 | 680.0 | -6.45 | 0.05 | -89.8 | 107.46 | 0.01 | -83.33 | -66.67 | 0 | 0 | 0 | 0.76 | -77.53 | -42.17 | -0.09 | -200.0 | -200.0 | -0.04 | -300.0 | 83.33 | 0.07 | -12.5 | -30.0 | 0 | 0 | 0 | 33.33 | -95.42 | 0 |
| 20Q4 (5) | 0.51 | 2.0 | -8.93 | -0.02 | -125.0 | 33.33 | -0.77 | -420.83 | -140.62 | -0.05 | -112.2 | -112.2 | 0.49 | -15.52 | -7.55 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 3.37 | -10.11 | 90.45 | -0.03 | 57.14 | -50.0 | -0.01 | 96.67 | 66.67 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 728.57 | 0 | -8.93 |
| 20Q3 (4) | 0.5 | 363.16 | 0.0 | 0.08 | 214.29 | 0.0 | 0.24 | 0 | 0.0 | 0.41 | 510.0 | 0.0 | 0.58 | 323.08 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.75 | -10.63 | 0.0 | -0.07 | 80.56 | 0.0 | -0.3 | -25.0 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.19 | -129.69 | 0.0 | -0.07 | 94.66 | 0.0 | 0 | -100.0 | 0.0 | -0.1 | -132.26 | 0.0 | -0.26 | 61.19 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 4.20 | 220.28 | 0.0 | -0.36 | -1100.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.64 | 14.29 | 0.0 | -1.31 | -4266.67 | 0.0 | 0.78 | 343.75 | 0.0 | 0.31 | -24.39 | 0.0 | -0.67 | -226.42 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 1.31 | -25.98 | 0.0 | -0.03 | -50.0 | 0.0 | -0.24 | -700.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 800.00 | 0.0 | 0.0 |
