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) | 1.36 | 78.95 | -1.22 | 0 | -0.62 | 0 | -0.04 | 0 | 0.14 | -77.78 | 0.08 | -65.22 | 0 | 0 | 1.31 | -40.45 | -0.07 | 0 | 0.1 | -87.5 | 0.23 | 0.0 | 0.04 | 33.33 | 367.57 | 412.66 |
| 2022 (9) | 0.76 | 72.73 | -0.13 | 0 | 0 | 0 | -0.13 | 0 | 0.63 | 12.5 | 0.23 | 187.5 | 0 | 0 | 2.20 | 192.72 | 0.9 | -18.92 | 0.8 | 3.9 | 0.23 | 9.52 | 0.03 | 0.0 | 71.70 | 64.58 |
| 2021 (8) | 0.44 | 37.5 | 0.12 | 0 | -0.17 | 0 | -0.03 | 0 | 0.56 | 0 | 0.08 | -38.46 | 0 | 0 | 0.75 | -52.04 | 1.11 | 48.0 | 0.77 | 79.07 | 0.21 | 0.0 | 0.03 | 50.0 | 43.56 | -10.15 |
| 2020 (7) | 0.32 | -44.83 | -0.43 | 0 | -0.27 | 0 | 0.04 | 0.0 | -0.11 | 0 | 0.13 | -74.0 | 0 | 0 | 1.57 | -75.63 | 0.75 | 108.33 | 0.43 | 34.38 | 0.21 | -4.55 | 0.02 | 100.0 | 48.48 | -54.02 |
| 2019 (6) | 0.58 | -34.83 | 1.52 | 0 | -1.78 | 0 | 0.04 | 0 | 2.1 | 1650.0 | 0.5 | 31.58 | 0 | 0 | 6.43 | 32.26 | 0.36 | -34.55 | 0.32 | -30.43 | 0.22 | 57.14 | 0.01 | 0.0 | 105.45 | -27.72 |
| 2018 (5) | 0.89 | 117.07 | -0.77 | 0 | 0.69 | 137.93 | -0.02 | 0 | 0.12 | 0 | 0.38 | -5.0 | 0 | 0 | 4.86 | -20.79 | 0.55 | 66.67 | 0.46 | 4500.0 | 0.14 | 0.0 | 0.01 | 0 | 145.90 | -46.62 |
| 2017 (4) | 0.41 | 0 | -0.82 | 0 | 0.29 | -54.69 | 0.04 | 0 | -0.41 | 0 | 0.4 | 471.43 | 0 | 0 | 6.13 | 518.76 | 0.33 | -8.33 | 0.01 | -90.91 | 0.14 | -6.67 | 0 | 0 | 273.33 | 0 |
| 2016 (3) | -0.22 | 0 | -1.15 | 0 | 0.64 | 0 | -0.1 | 0 | -1.37 | 0 | 0.07 | -30.0 | 0 | 0 | 0.99 | -28.31 | 0.36 | 12.5 | 0.11 | -59.26 | 0.15 | -6.25 | 0 | 0 | -84.62 | 0 |
| 2015 (2) | 0.79 | 14.49 | -0.32 | 0 | -0.16 | 0 | 0.13 | 0 | 0.47 | 42.42 | 0.1 | -50.0 | 0 | 0 | 1.38 | -45.85 | 0.32 | 0.0 | 0.27 | 42.11 | 0.16 | -5.88 | 0.01 | -50.0 | 179.55 | -1.12 |
| 2014 (1) | 0.69 | 1625.0 | -0.36 | 0 | -0.39 | 0 | -0.57 | 0 | 0.33 | 0 | 0.2 | 566.67 | 0 | 0 | 2.55 | 684.16 | 0.32 | 128.57 | 0.19 | 26.67 | 0.17 | -15.0 | 0.02 | 0.0 | 181.58 | 1579.61 |
| 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 | 0 | -87.8 | 0.24 | 700.0 | 125.0 | -0.39 | -44.44 | 15.22 | 0.16 | 500.0 | 166.67 | 0.29 | 825.0 | 152.73 | 0.05 | 150.0 | 400.0 | 0 | 0 | 0 | 2.46 | 94.58 | 267.0 | 0.2 | 566.67 | 433.33 | 0.16 | 128.57 | 166.67 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 23.81 | 0 | -93.03 |
| 24Q2 (19) | 0 | 100.0 | 100.0 | -0.04 | -109.76 | 86.67 | -0.27 | -80.0 | -208.0 | -0.04 | 50.0 | 50.0 | -0.04 | -110.0 | 87.88 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.27 | 69.62 | 1.9 | 0.03 | 200.0 | 50.0 | 0.07 | 0.0 | -46.15 | 0.04 | -20.0 | -33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 24Q1 (18) | -0.01 | -133.33 | -101.06 | 0.41 | 241.67 | 612.5 | -0.15 | -7.14 | 44.44 | -0.08 | -60.0 | -500.0 | 0.4 | 166.67 | -53.49 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.75 | -51.87 | -35.82 | -0.03 | 0.0 | -400.0 | 0.07 | 170.0 | 600.0 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -7.69 | 0 | -100.65 |
| 23Q4 (17) | 0.03 | -92.68 | -96.63 | 0.12 | 112.5 | 271.43 | -0.14 | 69.57 | 58.82 | -0.05 | -183.33 | 58.33 | 0.15 | 127.27 | -81.71 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.55 | 131.01 | 268.99 | -0.03 | 50.0 | -113.04 | -0.1 | -266.67 | -211.11 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.41 | 1466.67 | 305.0 | -0.96 | -220.0 | -1060.0 | -0.46 | -284.0 | -1050.0 | 0.06 | 175.0 | -53.85 | -0.55 | -66.67 | -450.0 | 0.01 | -50.0 | -85.71 | 0 | 0 | 0 | 0.67 | -45.97 | -69.22 | -0.06 | -400.0 | -113.95 | 0.06 | -53.85 | -86.36 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 341.67 | 2377.78 | 971.25 |
| 23Q2 (15) | -0.03 | -103.19 | -130.0 | -0.3 | -275.0 | -130.77 | 0.25 | 192.59 | 0 | -0.08 | -500.0 | 11.11 | -0.33 | -138.37 | -1000.0 | 0.02 | 0.0 | -81.82 | 0 | 0 | 0 | 1.24 | 6.83 | -71.43 | 0.02 | 100.0 | -90.48 | 0.13 | 1200.0 | -40.91 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -15.00 | -101.28 | -143.5 |
| 23Q1 (14) | 0.94 | 5.62 | 2450.0 | -0.08 | -14.29 | -166.67 | -0.27 | 20.59 | -171.05 | 0.02 | 116.67 | 150.0 | 0.86 | 4.88 | 1328.57 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 1.16 | 176.74 | -9.3 | 0.01 | -95.65 | -66.67 | 0.01 | -88.89 | -83.33 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 1175.00 | 111.24 | 3625.0 |
| 22Q4 (13) | 0.89 | 545.0 | 456.25 | -0.07 | -170.0 | 36.36 | -0.34 | -750.0 | 12.82 | -0.12 | -192.31 | -700.0 | 0.82 | 920.0 | 1540.0 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0 | 0.42 | -80.73 | 15.97 | 0.23 | -46.51 | -11.54 | 0.09 | -79.55 | -52.63 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 556.25 | 1518.44 | 769.14 |
| 22Q3 (12) | -0.2 | -300.0 | -183.33 | 0.1 | 176.92 | 0.0 | -0.04 | 0 | -119.05 | 0.13 | 244.44 | 425.0 | -0.1 | -233.33 | -129.41 | 0.07 | -36.36 | 250.0 | 0 | 0 | 0 | 2.18 | -49.84 | 194.39 | 0.43 | 104.76 | 22.86 | 0.44 | 100.0 | 76.0 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | -39.22 | -213.73 | -150.65 |
| 22Q2 (11) | 0.1 | 350.0 | 0.0 | -0.13 | -333.33 | -138.24 | 0 | -100.0 | 100.0 | -0.09 | -125.0 | -400.0 | -0.03 | 57.14 | -106.82 | 0.11 | 266.67 | 266.67 | 0 | 0 | 0 | 4.35 | 239.13 | 297.1 | 0.21 | 600.0 | -34.38 | 0.22 | 266.67 | 10.0 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 34.48 | 203.45 | -10.34 |
| 22Q1 (10) | -0.04 | -125.0 | 33.33 | -0.03 | 72.73 | 85.71 | 0.38 | 197.44 | 375.0 | -0.04 | -300.0 | 0.0 | -0.07 | -240.0 | 74.07 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 1.28 | 253.85 | 57.05 | 0.03 | -88.46 | -83.33 | 0.06 | -68.42 | -57.14 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -33.33 | -152.08 | -11.11 |
| 21Q4 (9) | 0.16 | -33.33 | -58.97 | -0.11 | -210.0 | 15.38 | -0.39 | -285.71 | -587.5 | 0.02 | 150.0 | -80.0 | 0.05 | -85.29 | -80.77 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.36 | -51.09 | -53.08 | 0.26 | -25.71 | 4.0 | 0.19 | -24.0 | 72.73 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 64.00 | -17.33 | -72.1 |
| 21Q3 (8) | 0.24 | 140.0 | 2500.0 | 0.1 | -70.59 | 190.91 | 0.21 | 362.5 | 163.64 | -0.04 | -233.33 | 0.0 | 0.34 | -22.73 | 383.33 | 0.02 | -33.33 | -60.0 | 0 | 0 | -100.0 | 0.74 | -32.35 | -65.19 | 0.35 | 9.38 | 25.0 | 0.25 | 25.0 | 38.89 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 77.42 | 101.29 | 1958.06 |
| 21Q2 (7) | 0.1 | 266.67 | 145.45 | 0.34 | 261.9 | 203.03 | -0.08 | -200.0 | -200.0 | 0.03 | 175.0 | 400.0 | 0.44 | 262.96 | 180.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 100.0 | 1.09 | 34.12 | 5.11 | 0.32 | 77.78 | 60.0 | 0.2 | 42.86 | 66.67 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 38.46 | 228.21 | 129.72 |
| 21Q1 (6) | -0.06 | -115.38 | -130.0 | -0.21 | -61.54 | -250.0 | 0.08 | 0.0 | 188.89 | -0.04 | -140.0 | -500.0 | -0.27 | -203.85 | -179.41 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.82 | 5.71 | -60.54 | 0.18 | -28.0 | 800.0 | 0.14 | 27.27 | 600.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -30.00 | -113.08 | -110.5 |
| 20Q4 (5) | 0.39 | 4000.0 | 56.0 | -0.13 | -18.18 | -117.11 | 0.08 | 124.24 | 107.92 | 0.1 | 350.0 | 433.33 | 0.26 | 316.67 | -74.26 | 0.02 | -60.0 | -66.67 | 0 | -100.0 | 0 | 0.77 | -63.71 | -76.83 | 0.25 | -10.71 | 92.31 | 0.11 | -38.89 | 37.5 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 229.41 | 5605.88 | 19.29 |
| 20Q3 (4) | -0.01 | 95.45 | 0.0 | -0.11 | 66.67 | 0.0 | -0.33 | -512.5 | 0.0 | -0.04 | -300.0 | 0.0 | -0.12 | 78.18 | 0.0 | 0.05 | 150.0 | 0.0 | 0.06 | 200.0 | 0.0 | 2.13 | 104.26 | 0.0 | 0.28 | 40.0 | 0.0 | 0.18 | 50.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -4.17 | 96.78 | 0.0 |
| 20Q2 (3) | -0.22 | -210.0 | 0.0 | -0.33 | -335.71 | 0.0 | 0.08 | 188.89 | 0.0 | -0.01 | -200.0 | 0.0 | -0.55 | -261.76 | 0.0 | 0.02 | -33.33 | 0.0 | -0.06 | 0 | 0.0 | 1.04 | -49.65 | 0.0 | 0.2 | 900.0 | 0.0 | 0.12 | 500.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -129.41 | -145.29 | 0.0 |
| 20Q1 (2) | 0.2 | -20.0 | 0.0 | 0.14 | -81.58 | 0.0 | -0.09 | 91.09 | 0.0 | 0.01 | 133.33 | 0.0 | 0.34 | -66.34 | 0.0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | 2.07 | -37.93 | 0.0 | 0.02 | -84.62 | 0.0 | 0.02 | -75.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 285.71 | 48.57 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.33 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 192.31 | 0.0 | 0.0 |
