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) | 2.57 | 27.23 | -8.55 | 0 | -2.95 | 0 | 0 | 0 | -5.98 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 2.77 | -2.12 | 2.75 | -13.79 | 0.08 | 0.0 | 0.01 | 0 | 90.49 | 46.49 |
| 2022 (9) | 2.02 | -78.28 | -1.88 | 0 | -3.96 | 0 | 0 | 0 | 0.14 | -98.3 | 0.03 | 0 | 0 | 0 | 0.46 | 0 | 2.83 | -22.04 | 3.19 | -25.12 | 0.08 | -20.0 | 0 | 0 | 61.77 | -71.04 |
| 2021 (8) | 9.3 | 1330.77 | -1.07 | 0 | -5.07 | 0 | 0.01 | 0 | 8.23 | -55.0 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 3.63 | -55.19 | 4.26 | -29.47 | 0.1 | -16.67 | 0 | 0 | 213.30 | 1921.45 |
| 2020 (7) | 0.65 | 306.25 | 17.64 | 0 | -0.87 | 0 | -0.05 | 0 | 18.29 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 8.1 | 2354.55 | 6.04 | 1304.65 | 0.12 | 71.43 | 0 | 0 | 10.55 | -67.03 |
| 2019 (6) | 0.16 | -97.85 | -0.19 | 0 | -2.63 | 0 | 0 | 0 | -0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.33 | -21.43 | 0.43 | -66.67 | 0.07 | 133.33 | 0 | 0 | 32.00 | -94.33 |
| 2018 (5) | 7.45 | 0 | -6.01 | 0 | -3.61 | 0 | -0.03 | 0 | 1.44 | 0 | 0 | 0 | 0.01 | 0.0 | -0.00 | 0 | 0.42 | -93.15 | 1.29 | -66.67 | 0.03 | 0.0 | 0 | 0 | 564.39 | 0 |
| 2017 (4) | -3.39 | 0 | -6.34 | 0 | -2.92 | 0 | 0.03 | 0 | -9.73 | 0 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | 6.13 | -24.13 | 3.87 | -43.91 | 0.03 | 0.0 | 0 | 0 | -86.92 | 0 |
| 2016 (3) | 8.7 | 94.2 | 6.5 | 0 | -1.11 | 0 | 0 | 0 | 15.2 | 0 | 0.01 | -90.91 | -0.01 | 0 | 0.09 | -95.94 | 8.08 | 147.09 | 6.9 | 75.13 | 0.03 | 200.0 | 0 | 0 | 125.54 | 10.69 |
| 2015 (2) | 4.48 | 241.98 | -27.33 | 0 | -1.81 | 0 | -0.01 | 0 | -22.85 | 0 | 0.11 | 0 | -0.01 | 0 | 2.17 | 0 | 3.27 | 360.56 | 3.94 | 217.74 | 0.01 | 0 | 0 | 0 | 113.42 | 7.36 |
| 2014 (1) | 1.31 | 0 | -0.04 | 0 | 0.71 | -93.77 | -0.03 | 0 | 1.27 | 0 | 0 | 0 | -0.04 | 0 | 0.00 | 0 | 0.71 | 0 | 1.24 | 0 | 0 | 0 | 0 | 0 | 105.65 | 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) | 0.78 | -55.17 | 1660.0 | -4.37 | -349.71 | -2000.0 | -2.17 | -10750.0 | 24.91 | 0 | 0 | -100.0 | -3.59 | -202.87 | -2094.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.17 | -18.75 | 50.0 | 0.92 | -42.14 | 13.58 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 82.98 | -23.22 | 1477.45 |
| 24Q2 (19) | 1.74 | 107.14 | 79.38 | 1.75 | 1072.22 | 614.71 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 3.49 | 428.79 | 453.97 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 1.44 | 114.93 | 171.7 | 1.59 | 93.9 | 112.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 108.07 | 8.07 | -14.21 |
| 24Q1 (18) | 0.84 | 12.0 | -6.67 | -0.18 | 98.07 | -120.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.66 | 107.67 | -63.33 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.67 | 3.08 | -17.28 | 0.82 | 121.62 | 1.23 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | -48.0 | -7.78 |
| 23Q4 (17) | 0.75 | 1600.0 | 108.33 | -9.35 | -4165.22 | -7292.31 | -0.02 | 99.31 | 0.0 | 0 | -100.0 | 0 | -8.6 | -4877.78 | -1855.1 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.65 | -16.67 | 30.0 | 0.37 | -54.32 | -31.48 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 192.31 | 3292.31 | 199.15 |
| 23Q3 (16) | -0.05 | -105.15 | -107.94 | 0.23 | 167.65 | 111.44 | -2.89 | -14350.0 | 25.9 | 0.01 | 0 | 0.0 | 0.18 | -71.43 | 113.04 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.78 | 47.17 | 310.53 | 0.81 | 8.0 | -6.9 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -6.02 | -104.78 | -108.51 |
| 23Q2 (15) | 0.97 | 7.78 | 148.72 | -0.34 | -137.78 | 0 | -0.02 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.63 | -65.0 | 61.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.53 | -34.57 | -45.36 | 0.75 | -7.41 | -7.41 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 125.97 | 16.18 | 168.1 |
| 23Q1 (14) | 0.9 | 150.0 | 40.62 | 0.9 | 592.31 | 0 | -0.02 | 0.0 | 0.0 | -0.01 | 0 | 0 | 1.8 | 267.35 | 181.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.81 | 62.0 | -30.77 | 0.81 | 50.0 | -16.49 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 108.43 | 68.67 | 67.73 |
| 22Q4 (13) | 0.36 | -42.86 | -63.27 | 0.13 | 106.47 | 102.59 | -0.02 | 99.49 | 0.0 | 0 | -100.0 | 100.0 | 0.49 | 135.51 | 112.13 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.5 | 163.16 | -62.96 | 0.54 | -37.93 | -51.79 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 64.29 | -9.18 | -25.22 |
| 22Q3 (12) | 0.63 | 61.54 | 270.59 | -2.01 | 0 | 0 | -3.9 | -19400.0 | 6.25 | 0.01 | 0 | 0 | -1.38 | -453.85 | -911.76 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.94 | 0 | 0 | 0.19 | -80.41 | -80.81 | 0.87 | 7.41 | 19.18 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 70.79 | 50.65 | 212.29 |
| 22Q2 (11) | 0.39 | -39.06 | -68.29 | 0 | 0 | -100.0 | -0.02 | 0.0 | 97.67 | 0 | 0 | -100.0 | 0.39 | -39.06 | -93.69 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.97 | -17.09 | 3.19 | 0.81 | -16.49 | -51.2 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 46.99 | -27.32 | -35.44 |
| 22Q1 (10) | 0.64 | -34.69 | -90.75 | 0 | 100.0 | 100.0 | -0.02 | 0.0 | 33.33 | 0 | 100.0 | -100.0 | 0.64 | 115.84 | -89.19 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 1.17 | -13.33 | 234.29 | 0.97 | -13.39 | 27.63 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 64.65 | -24.8 | -92.62 |
| 21Q4 (9) | 0.98 | 476.47 | 3366.67 | -5.02 | 0 | -132.56 | -0.02 | 99.52 | 33.33 | -0.03 | 0 | 0.0 | -4.04 | -2476.47 | -126.25 | 0 | 0 | 0 | -0.02 | 0 | 0 | -0.00 | 0 | 0 | 1.35 | 36.36 | -80.77 | 1.12 | 53.42 | -78.59 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 85.96 | 279.26 | 15172.51 |
| 21Q3 (8) | 0.17 | -86.18 | -10.53 | 0 | -100.0 | -100.0 | -4.16 | -383.72 | -447.37 | 0 | -100.0 | 100.0 | 0.17 | -97.25 | -73.02 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.99 | 5.32 | 141.46 | 0.73 | -56.02 | 305.56 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 22.67 | -68.86 | -74.95 |
| 21Q2 (7) | 1.23 | -82.23 | 2360.0 | 4.95 | 595.0 | 120.0 | -0.86 | -2766.67 | -1333.33 | 0.02 | 0.0 | 0 | 6.18 | 4.39 | 168.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.94 | 168.57 | 161.11 | 1.66 | 118.42 | 1085.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 72.78 | -91.69 | 147.46 |
| 21Q1 (6) | 6.92 | 23166.67 | 1509.3 | -1.0 | -106.49 | -112.77 | -0.03 | 0.0 | 0.0 | 0.02 | 166.67 | 0 | 5.92 | -61.53 | 14900.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | -95.01 | 9.38 | 0.76 | -85.47 | 55.1 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 875.95 | 153683.12 | 959.29 |
| 20Q4 (5) | -0.03 | -115.79 | 94.92 | 15.42 | 3404.55 | 13918.18 | -0.03 | 96.05 | -50.0 | -0.03 | -200.0 | 0 | 15.39 | 2342.86 | 3306.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 7.02 | 1612.2 | 8675.0 | 5.23 | 2805.56 | 1513.51 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -0.57 | -100.63 | 0 |
| 20Q3 (4) | 0.19 | 280.0 | 0.0 | 0.44 | -80.44 | 0.0 | -0.76 | -1166.67 | 0.0 | -0.01 | 0 | 0.0 | 0.63 | -72.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.41 | 13.89 | 0.0 | 0.18 | 28.57 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 90.48 | 207.62 | 0.0 |
| 20Q2 (3) | 0.05 | -88.37 | 0.0 | 2.25 | 578.72 | 0.0 | -0.06 | -100.0 | 0.0 | 0 | 0 | 0.0 | 2.3 | 5850.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.36 | 12.5 | 0.0 | 0.14 | -71.43 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 29.41 | -64.43 | 0.0 |
| 20Q1 (2) | 0.43 | 172.88 | 0.0 | -0.47 | -527.27 | 0.0 | -0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | -0.04 | 91.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.32 | 300.0 | 0.0 | 0.49 | 232.43 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 82.69 | 0 | 0.0 |
| 19Q4 (1) | -0.59 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
