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) | 3.6 | -18.92 | -1.06 | 0 | -2.64 | 0 | 0.01 | -75.0 | 2.54 | -45.61 | 0.79 | 119.44 | -0.03 | 0 | 4.82 | 106.99 | 3.56 | 77.11 | 5.68 | 36.54 | 1.21 | 3.42 | 0.02 | 100.0 | 52.10 | -37.34 |
| 2022 (9) | 4.44 | 652.54 | 0.23 | 0 | -3.45 | 0 | 0.04 | -33.33 | 4.67 | 3235.71 | 0.36 | -50.68 | 0 | 0 | 2.33 | -53.78 | 2.01 | 272.22 | 4.16 | 49.1 | 1.17 | 23.16 | 0.01 | 0 | 83.15 | 427.06 |
| 2021 (8) | 0.59 | -57.86 | -0.45 | 0 | -0.66 | 0 | 0.06 | 0 | 0.14 | -56.25 | 0.73 | 52.08 | 0 | 0 | 5.04 | -2.81 | 0.54 | 0 | 2.79 | 48.4 | 0.95 | 11.76 | 0 | 0 | 15.78 | -68.9 |
| 2020 (7) | 1.4 | 775.0 | -1.08 | 0 | -1.79 | 0 | -0.08 | 0 | 0.32 | -69.81 | 0.48 | 77.78 | 0 | 0 | 5.18 | 75.28 | -0.1 | 0 | 1.88 | 40.3 | 0.85 | 10.39 | 0.03 | -62.5 | 50.72 | 594.29 |
| 2019 (6) | 0.16 | 0 | 0.9 | 0 | -0.76 | 0 | -0.19 | 0 | 1.06 | 0 | 0.27 | 145.45 | 0 | 0 | 2.96 | 98.68 | -0.64 | 0 | 1.34 | 12.61 | 0.77 | 20.31 | 0.08 | 300.0 | 7.31 | 0 |
| 2018 (5) | -0.29 | 0 | -1.76 | 0 | 0.15 | 275.0 | -0.22 | 0 | -2.05 | 0 | 0.11 | -95.22 | -0.01 | 0 | 1.49 | -94.21 | -1.09 | 0 | 1.19 | 0 | 0.64 | -41.28 | 0.02 | 0.0 | -15.68 | 0 |
| 2017 (4) | 0.09 | 0 | -4.1 | 0 | 0.04 | 0 | -1.22 | 0 | -4.01 | 0 | 2.3 | 693.1 | 0.01 | 0 | 25.73 | 1191.68 | -0.73 | 0 | -0.06 | 0 | 1.09 | -33.94 | 0.02 | 0 | 8.57 | 0 |
| 2016 (3) | -0.76 | 0 | -2.48 | 0 | -0.01 | 0 | -0.24 | 0 | -3.24 | 0 | 0.29 | -75.21 | -0.03 | 0 | 1.99 | -62.26 | -1.47 | 0 | -1.53 | 0 | 1.65 | -78.29 | 0 | 0 | -633.33 | 0 |
| 2015 (2) | -0.35 | 0 | -0.36 | 0 | 0 | 0 | -3.31 | 0 | -0.71 | 0 | 1.17 | -76.74 | 0 | 0 | 5.28 | -45.51 | -6.91 | 0 | -26.26 | 0 | 7.6 | -28.57 | 0.03 | -25.0 | 0.00 | 0 |
| 2014 (1) | 0.41 | -96.61 | -12.27 | 0 | -0.03 | 0 | -2.24 | 0 | -11.86 | 0 | 5.03 | -67.27 | 0.02 | 0 | 9.68 | -47.89 | -10.3 | 0 | -18.04 | 0 | 10.64 | -12.86 | 0.04 | -80.0 | 0.00 | 0 |
| 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) | 1.49 | -0.67 | 93.51 | 0.34 | 326.67 | -64.95 | -3.09 | -30800.0 | -33.77 | 0.1 | 242.86 | 150.0 | 1.83 | 35.56 | 5.17 | 0.08 | -42.86 | -72.41 | 0.11 | 0 | 320.0 | 1.65 | -44.5 | -70.37 | 1.46 | 2.1 | -5.81 | 3.07 | 114.69 | 10.04 | 0.33 | 0.0 | 10.0 | 0 | 0 | 0 | 43.82 | -48.58 | 75.86 |
| 24Q2 (19) | 1.5 | -28.23 | 167.86 | -0.15 | 55.88 | 92.35 | -0.01 | -103.45 | 75.0 | -0.07 | -75.0 | -40.0 | 1.35 | -22.86 | 196.43 | 0.14 | -22.22 | 7.69 | 0 | 0 | 0 | 2.97 | -44.47 | -10.79 | 1.43 | 22.22 | 110.29 | 1.43 | -11.18 | 85.71 | 0.33 | 3.12 | 10.0 | 0 | 0 | 0 | 85.23 | -21.3 | 62.84 |
| 24Q1 (18) | 2.09 | -6.7 | 6866.67 | -0.34 | 5.56 | -221.43 | 0.29 | 216.0 | 825.0 | -0.04 | -300.0 | -500.0 | 1.75 | -6.91 | 464.52 | 0.18 | -37.93 | 125.0 | 0 | -100.0 | 0 | 5.34 | -21.72 | 100.3 | 1.17 | 31.46 | 160.0 | 1.61 | 6.62 | 168.33 | 0.32 | 3.23 | 6.67 | 0 | 0 | 0 | 108.29 | -12.01 | 3148.7 |
| 23Q4 (17) | 2.24 | 190.91 | 77.78 | -0.36 | -137.11 | -820.0 | -0.25 | 89.18 | 28.57 | 0.02 | -50.0 | -60.0 | 1.88 | 8.05 | 43.51 | 0.29 | 0.0 | 262.5 | 0.01 | 120.0 | 0 | 6.82 | 22.82 | 168.68 | 0.89 | -42.58 | 117.07 | 1.51 | -45.88 | 287.18 | 0.31 | 3.33 | 3.33 | 0 | 0 | 0 | 123.08 | 393.91 | -32.6 |
| 23Q3 (16) | 0.77 | 37.5 | -64.19 | 0.97 | 149.49 | 73.21 | -2.31 | -5675.0 | -16.08 | 0.04 | 180.0 | -50.0 | 1.74 | 224.29 | -35.79 | 0.29 | 123.08 | 163.64 | -0.05 | 0 | 0 | 5.56 | 67.09 | 72.22 | 1.55 | 127.94 | 330.56 | 2.79 | 262.34 | 19.74 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 24.92 | -52.39 | -69.52 |
| 23Q2 (15) | 0.56 | 1766.67 | -13.85 | -1.96 | -800.0 | -752.17 | -0.04 | 0.0 | 96.0 | -0.05 | -600.0 | -400.0 | -1.4 | -551.61 | -433.33 | 0.13 | 62.5 | 85.71 | 0 | 0 | 0 | 3.32 | 24.68 | 144.14 | 0.68 | 51.11 | -29.17 | 0.77 | 28.33 | -24.51 | 0.3 | 0.0 | 3.45 | 0 | 0 | 0 | 52.34 | 1470.09 | 5.48 |
| 23Q1 (14) | 0.03 | -97.62 | -92.11 | 0.28 | 460.0 | 275.0 | -0.04 | 88.57 | 63.64 | 0.01 | -80.0 | 112.5 | 0.31 | -76.34 | 40.91 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 2.67 | 5.0 | 0.27 | 0.45 | 9.76 | 55.17 | 0.6 | 53.85 | 42.86 | 0.3 | 0.0 | 7.14 | 0 | 0 | 0 | 3.33 | -98.17 | -93.86 |
| 22Q4 (13) | 1.26 | -41.4 | 20.0 | 0.05 | -91.07 | 141.67 | -0.35 | 82.41 | -9.38 | 0.05 | -37.5 | -44.44 | 1.31 | -51.66 | 40.86 | 0.08 | -27.27 | -75.0 | 0 | 0 | 0 | 2.54 | -21.27 | -70.63 | 0.41 | 13.89 | 156.25 | 0.39 | -83.26 | -55.17 | 0.3 | 0.0 | 15.38 | 0 | 0 | 0 | 182.61 | 123.38 | 96.52 |
| 22Q3 (12) | 2.15 | 230.77 | 446.77 | 0.56 | 343.48 | -43.43 | -1.99 | -99.0 | -95.1 | 0.08 | 900.0 | 300.0 | 2.71 | 545.24 | 632.43 | 0.11 | 57.14 | 10.0 | 0 | 0 | 0 | 3.23 | 136.87 | 36.45 | 0.36 | -62.5 | 38.46 | 2.33 | 128.43 | 56.38 | 0.3 | 3.45 | 20.0 | 0 | 0 | 0 | 81.75 | 64.76 | 329.42 |
| 22Q2 (11) | 0.65 | 71.05 | -14.47 | -0.23 | -43.75 | -27.78 | -1.0 | -809.09 | -933.33 | -0.01 | 87.5 | 50.0 | 0.42 | 90.91 | -27.59 | 0.07 | -30.0 | -58.82 | 0 | 0 | 0 | 1.36 | -48.79 | -74.36 | 0.96 | 231.03 | 1060.0 | 1.02 | 142.86 | 580.0 | 0.29 | 3.57 | 31.82 | 0 | 0 | 0 | 49.62 | -8.6 | -75.84 |
| 22Q1 (10) | 0.38 | -63.81 | 164.41 | -0.16 | -33.33 | 85.96 | -0.11 | 65.62 | -119.3 | -0.08 | -188.89 | -166.67 | 0.22 | -76.34 | 112.72 | 0.1 | -68.75 | -28.57 | 0 | 0 | 0 | 2.66 | -69.25 | -35.98 | 0.29 | 81.25 | 26.09 | 0.42 | -51.72 | 50.0 | 0.28 | 7.69 | 27.27 | 0 | 0 | 0 | 54.29 | -41.58 | 146.0 |
| 21Q4 (9) | 1.05 | 269.35 | -0.94 | -0.12 | -112.12 | 90.24 | -0.32 | 68.63 | 36.0 | 0.09 | 350.0 | 400.0 | 0.93 | 151.35 | 647.06 | 0.32 | 220.0 | 23.08 | 0 | 0 | 0 | 8.65 | 265.84 | -0.21 | 0.16 | -38.46 | 328.57 | 0.87 | -41.61 | 171.88 | 0.26 | 4.0 | 18.18 | 0 | 0 | 0 | 92.92 | 360.78 | -52.66 |
| 21Q3 (8) | -0.62 | -181.58 | -426.32 | 0.99 | 650.0 | 280.77 | -1.02 | -950.0 | 13.56 | 0.02 | 200.0 | 0.0 | 0.37 | -36.21 | -17.78 | 0.1 | -41.18 | -9.09 | 0 | 0 | 0 | 2.36 | -55.5 | -41.54 | 0.26 | 360.0 | 23.81 | 1.49 | 893.33 | 4.2 | 0.25 | 13.64 | 13.64 | 0 | 0 | -100.0 | -35.63 | -117.35 | -411.31 |
| 21Q2 (7) | 0.76 | 228.81 | 130.3 | -0.18 | 84.21 | -500.0 | 0.12 | -78.95 | 233.33 | -0.02 | 33.33 | 0 | 0.58 | 133.53 | 93.33 | 0.17 | 21.43 | 325.0 | 0 | 0 | 0 | 5.31 | 27.88 | 216.09 | -0.1 | -143.48 | -225.0 | 0.15 | -46.43 | -25.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | -100.0 | 205.41 | 274.07 | 167.65 |
| 21Q1 (6) | -0.59 | -155.66 | -227.78 | -1.14 | 7.32 | -1528.57 | 0.57 | 214.0 | 2950.0 | -0.03 | 0.0 | 57.14 | -1.73 | -917.65 | -592.0 | 0.14 | -46.15 | 100.0 | 0 | 0 | 0 | 4.15 | -52.07 | -30.56 | 0.23 | 428.57 | 169.7 | 0.28 | -12.5 | 500.0 | 0.22 | 0.0 | 10.0 | 0 | 0 | -100.0 | -118.00 | -160.11 | 8.22 |
| 20Q4 (5) | 1.06 | 457.89 | 152.38 | -1.23 | -573.08 | -319.64 | -0.5 | 57.63 | 0 | -0.03 | -250.0 | 62.5 | -0.17 | -137.78 | -117.35 | 0.26 | 136.36 | 333.33 | 0 | 0 | 0 | 8.67 | 114.3 | 360.78 | -0.07 | -133.33 | -131.82 | 0.32 | -77.62 | 23.08 | 0.22 | 0.0 | 10.0 | 0 | -100.0 | -100.0 | 196.30 | 1615.01 | 133.69 |
| 20Q3 (4) | 0.19 | -42.42 | 0.0 | 0.26 | 966.67 | 0.0 | -1.18 | -1211.11 | 0.0 | 0.02 | 0 | 0.0 | 0.45 | 50.0 | 0.0 | 0.11 | 175.0 | 0.0 | 0 | 0 | 0.0 | 4.04 | 140.63 | 0.0 | 0.21 | 162.5 | 0.0 | 1.43 | 615.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.45 | -85.09 | 0.0 |
| 20Q2 (3) | 0.33 | 283.33 | 0.0 | -0.03 | 57.14 | 0.0 | -0.09 | -350.0 | 0.0 | 0 | 100.0 | 0.0 | 0.3 | 220.0 | 0.0 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0.0 | 1.68 | -71.91 | 0.0 | 0.08 | 124.24 | 0.0 | 0.2 | 385.71 | 0.0 | 0.22 | 10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 76.74 | 159.69 | 0.0 |
| 20Q1 (2) | -0.18 | -142.86 | 0.0 | -0.07 | -112.5 | 0.0 | -0.02 | 0 | 0.0 | -0.07 | 12.5 | 0.0 | -0.25 | -125.51 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 5.98 | 218.09 | 0.0 | -0.33 | -250.0 | 0.0 | -0.07 | -126.92 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | -75.0 | 0.0 | -128.57 | -253.06 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 84.00 | 0.0 | 0.0 |
