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) | 0.24 | -77.78 | -1.71 | 0 | 1.05 | 0 | -0.03 | 0 | -1.47 | 0 | 0.52 | 23.81 | -0.01 | 0 | 2.16 | 30.09 | 0.48 | -43.53 | 0.4 | -51.22 | 0.36 | -7.69 | 0.02 | -50.0 | 30.77 | -64.39 |
| 2022 (9) | 1.08 | 0 | -0.2 | 0 | -0.01 | 0 | -0.01 | 0 | 0.88 | 25.71 | 0.42 | 600.0 | -0.01 | 0 | 1.66 | 731.86 | 0.85 | -8.6 | 0.82 | 17.14 | 0.39 | 0.0 | 0.04 | -20.0 | 86.40 | 0 |
| 2021 (8) | -0.3 | 0 | 1.0 | 0 | -0.99 | 0 | 0 | 0 | 0.7 | -35.19 | 0.06 | -60.0 | -0.02 | 0 | 0.20 | -68.06 | 0.93 | 32.86 | 0.7 | 48.94 | 0.39 | -9.3 | 0.05 | -16.67 | -26.32 | 0 |
| 2020 (7) | 1.24 | -64.67 | -0.16 | 0 | -0.79 | 0 | 0 | 0 | 1.08 | -48.33 | 0.15 | -21.05 | -0.04 | 0 | 0.63 | -29.48 | 0.7 | 218.18 | 0.47 | -60.5 | 0.43 | -15.69 | 0.06 | -14.29 | 129.17 | -34.86 |
| 2019 (6) | 3.51 | 0 | -1.42 | 0 | -1.32 | 0 | -0.05 | 0 | 2.09 | 0 | 0.19 | -20.83 | -0.09 | 0 | 0.89 | -12.26 | 0.22 | -46.34 | 1.19 | 176.74 | 0.51 | -15.0 | 0.07 | -22.22 | 198.31 | 0 |
| 2018 (5) | -0.93 | 0 | -0.14 | 0 | 0.47 | 0 | 0.02 | -81.82 | -1.07 | 0 | 0.24 | -7.69 | -0.04 | 0 | 1.01 | 1.91 | 0.41 | 78.26 | 0.43 | 59.26 | 0.6 | -11.76 | 0.09 | 12.5 | -83.04 | 0 |
| 2017 (4) | 2.72 | 385.71 | -0.25 | 0 | -2.54 | 0 | 0.11 | 0 | 2.47 | 36.46 | 0.26 | -7.14 | -0.1 | 0 | 0.99 | 2.92 | 0.23 | -17.86 | 0.27 | -47.06 | 0.68 | -5.56 | 0.08 | 60.0 | 264.08 | 503.61 |
| 2016 (3) | 0.56 | -84.95 | 1.25 | 0 | -2.37 | 0 | -0.11 | 0 | 1.81 | -34.89 | 0.28 | -50.88 | -0.03 | 0 | 0.96 | -54.73 | 0.28 | 0 | 0.51 | 0 | 0.72 | -13.25 | 0.05 | 25.0 | 43.75 | 0 |
| 2015 (2) | 3.72 | 0 | -0.94 | 0 | -4.12 | 0 | -0.02 | 0 | 2.78 | 0 | 0.57 | -54.76 | -0.02 | 0 | 2.13 | -46.84 | -1.71 | 0 | -1.91 | 0 | 0.83 | 1.22 | 0.04 | -42.86 | 0.00 | 0 |
| 2014 (1) | -0.32 | 0 | -2.11 | 0 | 2.14 | 397.67 | 0.01 | 0 | -2.43 | 0 | 1.26 | 8.62 | -0.02 | 0 | 4.01 | 18.12 | 0.03 | 0 | 0.25 | 525.0 | 0.82 | 12.33 | 0.07 | 0.0 | -28.07 | 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) | 1.19 | 67.61 | 135.0 | -0.31 | 95.99 | 40.38 | -1.09 | -131.59 | -142.08 | 0 | -100.0 | 100.0 | 0.88 | 112.54 | 122.45 | 0.1 | -60.0 | 350.0 | -0.26 | 0 | -966.67 | 0.70 | -43.75 | 0 | 0.13 | -77.19 | 123.21 | 0.03 | -76.92 | -86.36 | 0.24 | -35.14 | 226.32 | 0.01 | 0.0 | 0 | 425.00 | 205.28 | 103.75 |
| 24Q2 (19) | 0.71 | 1520.0 | -72.9 | -7.73 | -978.41 | -820.24 | 3.45 | 17150.0 | 199.14 | 0.06 | 700.0 | -80.0 | -7.02 | -945.78 | -494.38 | 0.25 | 316.67 | 47.06 | 0 | 0 | 100.0 | 1.24 | 13.32 | 69.83 | 0.57 | 2750.0 | -32.14 | 0.13 | 18.18 | 30.0 | 0.37 | 311.11 | 0.0 | 0.01 | 0.0 | 0.0 | 139.22 | 684.71 | -74.49 |
| 24Q1 (18) | -0.05 | -110.0 | -109.62 | 0.88 | 375.0 | 3033.33 | 0.02 | 120.0 | -99.02 | -0.01 | 50.0 | 0 | 0.83 | 361.11 | 69.39 | 0.06 | -83.33 | 100.0 | 0 | 100.0 | 0 | 1.09 | -81.63 | 100.36 | 0.02 | -83.33 | -77.78 | 0.11 | 0 | 37.5 | 0.09 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -23.81 | -104.29 | -108.24 |
| 23Q4 (17) | 0.5 | 114.71 | 212.5 | -0.32 | 38.46 | -203.23 | -0.1 | -103.86 | -117.86 | -0.02 | 93.75 | 0 | 0.18 | 104.59 | -61.7 | 0.36 | 1000.0 | 227.27 | -0.01 | -133.33 | 0 | 5.96 | 0 | 173.63 | 0.12 | 121.43 | -14.29 | 0 | -100.0 | -100.0 | 0.09 | 147.37 | 0.0 | 0 | 0 | -100.0 | 555.56 | 104.9 | 559.72 |
| 23Q3 (16) | -3.4 | -229.77 | -1033.33 | -0.52 | 38.1 | 21.21 | 2.59 | 174.43 | 800.0 | -0.32 | -206.67 | -3100.0 | -3.92 | -320.22 | -308.33 | -0.04 | -123.53 | -115.38 | 0.03 | 200.0 | 0 | 0.00 | -100.0 | -100.0 | -0.56 | -166.67 | -5700.0 | 0.22 | 120.0 | 100.0 | -0.19 | -151.35 | -290.0 | 0 | -100.0 | -100.0 | -11333.33 | -2176.34 | -8211.11 |
| 23Q2 (15) | 2.62 | 403.85 | 123.93 | -0.84 | -2700.0 | -2700.0 | -3.48 | -269.76 | 0 | 0.3 | 0 | 0 | 1.78 | 263.27 | 56.14 | 0.17 | 466.67 | 325.0 | -0.03 | 0 | 0 | 0.73 | 33.69 | 48.85 | 0.84 | 833.33 | 100.0 | 0.1 | 25.0 | -69.7 | 0.37 | 311.11 | 270.0 | 0.01 | 0.0 | 0.0 | 545.83 | 88.94 | 105.27 |
| 23Q1 (14) | 0.52 | 225.0 | 940.0 | -0.03 | -109.68 | -116.67 | 2.05 | 266.07 | 1076.19 | 0 | 0 | 0 | 0.49 | 4.26 | 113.04 | 0.03 | -72.73 | 200.0 | 0 | 0 | 0 | 0.55 | -74.91 | 262.3 | 0.09 | -35.71 | -67.86 | 0.08 | -11.11 | -72.41 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 288.89 | 243.06 | 2211.11 |
| 22Q4 (13) | 0.16 | 153.33 | 140.0 | 0.31 | 146.97 | -16.22 | 0.56 | 251.35 | 93.1 | 0 | 100.0 | 0 | 0.47 | 148.96 | 1666.67 | 0.11 | -57.69 | 1000.0 | 0 | 0 | 0 | 2.18 | -54.34 | 1400.79 | 0.14 | 1300.0 | -51.72 | 0.09 | -18.18 | -64.0 | 0.09 | -10.0 | -10.0 | 0.01 | 0.0 | 0.0 | 84.21 | 161.75 | 175.79 |
| 22Q3 (12) | -0.3 | -125.64 | -233.33 | -0.66 | -2100.0 | -650.0 | -0.37 | 0 | 47.89 | -0.01 | 0 | 0 | -0.96 | -184.21 | -3300.0 | 0.26 | 550.0 | 766.67 | 0 | 0 | 0 | 4.77 | 872.02 | 1161.04 | 0.01 | -97.62 | -95.24 | 0.11 | -66.67 | -35.29 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -136.36 | -151.28 | -324.24 |
| 22Q2 (11) | 1.17 | 2240.0 | 333.33 | -0.03 | -116.67 | -104.11 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 1.14 | 395.65 | 14.0 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 0.49 | 225.4 | 272.52 | 0.42 | 50.0 | 82.61 | 0.33 | 13.79 | 120.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 265.91 | 2027.27 | 156.06 |
| 22Q1 (10) | 0.05 | 112.5 | 171.43 | 0.18 | -51.35 | 185.71 | -0.21 | -172.41 | 16.0 | 0 | 0 | 0 | 0.23 | 866.67 | 182.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.15 | 3.92 | 15.08 | 0.28 | -3.45 | 40.0 | 0.29 | 16.0 | 123.08 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 12.50 | 111.25 | 144.64 |
| 21Q4 (9) | -0.4 | -344.44 | -181.63 | 0.37 | 208.33 | 1950.0 | 0.29 | 140.85 | 1550.0 | 0 | 0 | 0 | -0.03 | -200.0 | -106.38 | 0.01 | -66.67 | -66.67 | 0 | 0 | 100.0 | 0.15 | -61.64 | -66.76 | 0.29 | 38.1 | 38.1 | 0.25 | 47.06 | 78.57 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -111.11 | -245.68 | -158.96 |
| 21Q3 (8) | -0.09 | -133.33 | -121.43 | 0.12 | -83.56 | -75.51 | -0.71 | -121.88 | 34.26 | 0 | 0 | 0 | 0.03 | -97.0 | -96.7 | 0.03 | 200.0 | -57.14 | 0 | 0 | 100.0 | 0.38 | 187.14 | -63.84 | 0.21 | -8.7 | 16.67 | 0.17 | 13.33 | 30.77 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | -50.0 | -32.14 | -130.95 | -119.9 |
| 21Q2 (7) | 0.27 | 485.71 | -10.0 | 0.73 | 447.62 | 447.62 | -0.32 | -28.0 | -191.43 | 0 | 0 | 100.0 | 1.0 | 457.14 | 1011.11 | 0.01 | 0.0 | -50.0 | 0 | 100.0 | 100.0 | 0.13 | 0.53 | -69.43 | 0.23 | 15.0 | -8.0 | 0.15 | 15.38 | 50.0 | 0.1 | 0.0 | -9.09 | 0.01 | -50.0 | 0.0 | 103.85 | 470.88 | -23.85 |
| 21Q1 (6) | -0.07 | -114.29 | -333.33 | -0.21 | -950.0 | 50.0 | -0.25 | -1150.0 | -733.33 | 0 | 0 | 0 | -0.28 | -159.57 | 28.21 | 0.01 | -66.67 | -66.67 | -0.01 | 0.0 | 0.0 | 0.13 | -69.99 | -74.75 | 0.2 | -4.76 | 185.71 | 0.13 | -7.14 | 18.18 | 0.1 | 0.0 | -9.09 | 0.02 | 0.0 | 0.0 | -28.00 | -114.86 | -324.0 |
| 20Q4 (5) | 0.49 | 16.67 | -31.94 | -0.02 | -104.08 | 98.17 | -0.02 | 98.15 | 97.06 | 0 | 0 | 100.0 | 0.47 | -48.35 | 227.03 | 0.03 | -57.14 | -40.0 | -0.01 | 0.0 | 50.0 | 0.44 | -58.27 | -47.6 | 0.21 | 16.67 | 600.0 | 0.14 | 7.69 | 366.67 | 0.1 | -9.09 | -9.09 | 0.02 | 0.0 | 0.0 | 188.46 | 16.67 | -58.12 |
| 20Q3 (4) | 0.42 | 40.0 | 0.0 | 0.49 | 333.33 | 0.0 | -1.08 | -408.57 | 0.0 | 0 | 100.0 | 0.0 | 0.91 | 911.11 | 0.0 | 0.07 | 250.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.05 | 142.75 | 0.0 | 0.18 | -28.0 | 0.0 | 0.13 | 30.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 161.54 | 18.46 | 0.0 |
| 20Q2 (3) | 0.3 | 900.0 | 0.0 | -0.21 | 50.0 | 0.0 | 0.35 | 1266.67 | 0.0 | -0.01 | 0 | 0.0 | 0.09 | 123.08 | 0.0 | 0.02 | -33.33 | 0.0 | -0.01 | 0.0 | 0.0 | 0.43 | -16.95 | 0.0 | 0.25 | 257.14 | 0.0 | 0.1 | -9.09 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 136.36 | 990.91 | 0.0 |
| 20Q1 (2) | 0.03 | -95.83 | 0.0 | -0.42 | 61.47 | 0.0 | -0.03 | 95.59 | 0.0 | 0 | 100.0 | 0.0 | -0.39 | -5.41 | 0.0 | 0.03 | -40.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.52 | -37.72 | 0.0 | 0.07 | 133.33 | 0.0 | 0.11 | 266.67 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 12.50 | -97.22 | 0.0 |
| 19Q4 (1) | 0.72 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 450.00 | 0.0 | 0.0 |
