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) | 0.4 | -67.21 | -1.48 | 0 | -0.3 | 0 | -0.04 | 0 | -1.08 | 0 | 0.56 | 24.44 | 0 | 0 | 12.87 | 73.94 | 0.61 | -35.79 | 0.61 | -23.75 | 0.29 | -9.38 | 0 | 0 | 44.44 | -59.2 |
| 2022 (9) | 1.22 | 510.0 | -0.66 | 0 | 1.26 | 0 | 0.03 | 0 | 0.56 | 100.0 | 0.45 | 15.38 | 0 | 0 | 7.40 | -12.13 | 0.95 | 102.13 | 0.8 | 105.13 | 0.32 | -13.51 | 0 | 0 | 108.93 | 313.93 |
| 2021 (8) | 0.2 | -57.45 | 0.08 | 0 | -0.4 | 0 | -0.01 | 0 | 0.28 | 0 | 0.39 | -65.49 | 0 | 0 | 8.42 | -77.41 | 0.47 | 193.75 | 0.39 | 56.0 | 0.37 | -2.63 | 0 | 0 | 26.32 | -64.73 |
| 2020 (7) | 0.47 | -75.13 | -0.77 | 0 | -0.1 | 0 | 0.01 | 0 | -0.3 | 0 | 1.13 | 303.57 | 0 | 0 | 37.29 | 476.72 | 0.16 | -70.91 | 0.25 | -45.65 | 0.38 | -17.39 | 0 | 0 | 74.60 | -63.69 |
| 2019 (6) | 1.89 | 61.54 | -1.03 | 0 | -0.44 | 0 | 0 | 0 | 0.86 | -18.87 | 0.28 | 75.0 | 0 | 0 | 6.47 | 178.87 | 0.55 | -45.0 | 0.46 | -41.77 | 0.46 | 0.0 | 0 | 0 | 205.43 | 121.24 |
| 2018 (5) | 1.17 | 32.95 | -0.11 | 0 | -1.05 | 0 | 0 | 0 | 1.06 | 292.59 | 0.16 | -58.97 | 0 | 0 | 2.32 | -64.21 | 1.0 | 25.0 | 0.79 | 33.9 | 0.46 | -6.12 | 0.01 | 0.0 | 92.86 | 15.02 |
| 2017 (4) | 0.88 | 20.55 | -0.61 | 0 | -0.02 | 0 | 0.01 | -95.24 | 0.27 | -51.79 | 0.39 | 290.0 | 0 | 0 | 6.48 | 181.81 | 0.8 | 42.86 | 0.59 | 47.5 | 0.49 | -7.55 | 0.01 | 0.0 | 80.73 | 3.96 |
| 2016 (3) | 0.73 | -31.78 | -0.17 | 0 | -1.05 | 0 | 0.21 | 0 | 0.56 | -30.86 | 0.1 | -64.29 | 0 | 0 | 2.30 | -63.22 | 0.56 | 40.0 | 0.4 | 42.86 | 0.53 | -1.85 | 0.01 | 0 | 77.66 | -40.49 |
| 2015 (2) | 1.07 | 25.88 | -0.26 | 0 | -0.39 | 0 | -0.24 | 0 | 0.81 | 68.75 | 0.28 | -24.32 | 0 | 0 | 6.25 | -14.7 | 0.4 | -21.57 | 0.28 | -30.0 | 0.54 | 14.89 | 0 | 0 | 130.49 | 33.56 |
| 2014 (1) | 0.85 | 57.41 | -0.37 | 0 | -1.66 | 0 | 0.05 | 0 | 0.48 | 100.0 | 0.37 | -36.21 | 0 | 0 | 7.33 | -48.59 | 0.51 | 30.77 | 0.4 | 29.03 | 0.47 | 27.03 | 0 | 0 | 97.70 | 24.84 |
| 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 | -100.0 | 100.0 | 0.06 | -76.92 | 142.86 | -0.46 | 0 | 0 | -0.09 | -1000.0 | -800.0 | 0.06 | -94.74 | 106.74 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 6.00 | -25.0 | 15.2 | 0.1 | 400.0 | 42.86 | 0.2 | 1900.0 | 1900.0 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.88 | 237.5 | 131.58 | 0.26 | -21.21 | 150.0 | 0 | 0 | 0 | 0.01 | 0.0 | 116.67 | 1.14 | 467.74 | 914.29 | 0.06 | 100.0 | -33.33 | 0 | 0 | 0 | 8.00 | 86.67 | -4.0 | 0.02 | -66.67 | -84.62 | 0.01 | -85.71 | -91.67 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 977.78 | 313.89 | 388.89 |
| 24Q1 (18) | -0.64 | -264.1 | -264.1 | 0.33 | 273.68 | 152.38 | 0 | 100.0 | 0 | 0.01 | 200.0 | -75.0 | -0.31 | -255.0 | -29.17 | 0.03 | -88.46 | -80.0 | 0 | 0 | 0 | 4.29 | -85.99 | -58.29 | 0.06 | -45.45 | -80.65 | 0.07 | -61.11 | -77.42 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -457.14 | -393.04 | -545.42 |
| 23Q4 (17) | 0.39 | 152.0 | 5.41 | -0.19 | -35.71 | 62.75 | -0.3 | 0 | 0 | -0.01 | 0.0 | -133.33 | 0.2 | 122.47 | 242.86 | 0.26 | 420.0 | 44.44 | 0 | 0 | 0 | 30.59 | 487.29 | 149.8 | 0.11 | 57.14 | -65.62 | 0.18 | 1700.0 | -33.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 156.00 | 116.64 | 43.35 |
| 23Q3 (16) | -0.75 | -297.37 | -233.93 | -0.14 | 73.08 | 6.67 | 0 | 0 | -100.0 | -0.01 | 83.33 | 0.0 | -0.89 | -535.71 | -317.07 | 0.05 | -44.44 | 25.0 | 0 | 0 | 0 | 5.21 | -37.5 | 129.17 | 0.07 | -46.15 | -78.79 | 0.01 | -91.67 | -96.43 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | -937.50 | -568.75 | -702.68 |
| 23Q2 (15) | 0.38 | -2.56 | 322.22 | -0.52 | 17.46 | -940.0 | 0 | 0 | 0 | -0.06 | -250.0 | -700.0 | -0.14 | 41.67 | -450.0 | 0.09 | -40.0 | -35.71 | 0 | 0 | 0 | 8.33 | -18.89 | -14.29 | 0.13 | -58.06 | -45.83 | 0.12 | -61.29 | -42.86 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 200.00 | 94.87 | 566.67 |
| 23Q1 (14) | 0.39 | 5.41 | 105.26 | -0.63 | -23.53 | -1360.0 | 0 | 0 | 0 | 0.04 | 33.33 | 300.0 | -0.24 | -71.43 | -200.0 | 0.15 | -16.67 | 66.67 | 0 | 0 | 0 | 10.27 | -16.1 | 59.82 | 0.31 | -3.12 | 520.0 | 0.31 | 14.81 | 520.0 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 102.63 | -5.69 | -24.38 |
| 22Q4 (13) | 0.37 | -33.93 | 408.33 | -0.51 | -240.0 | -2450.0 | 0 | -100.0 | 0 | 0.03 | 400.0 | 400.0 | -0.14 | -134.15 | 0.0 | 0.18 | 350.0 | 0 | 0 | 0 | 0 | 12.24 | 438.78 | 0 | 0.32 | -3.03 | 128.57 | 0.27 | -3.57 | 145.45 | 0.07 | -12.5 | -30.0 | 0 | 0 | 0 | 108.82 | -30.04 | 290.44 |
| 22Q3 (12) | 0.56 | 522.22 | 1766.67 | -0.15 | -200.0 | -50.0 | 1.26 | 0 | 415.0 | -0.01 | -200.0 | 0.0 | 0.41 | 925.0 | 685.71 | 0.04 | -71.43 | -75.0 | 0 | 0 | 0 | 2.27 | -76.62 | -84.23 | 0.33 | 37.5 | 175.0 | 0.28 | 33.33 | 133.33 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | 155.56 | 418.52 | 1040.74 |
| 22Q2 (11) | 0.09 | -52.63 | 28.57 | -0.05 | -200.0 | -135.71 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 0.04 | -83.33 | -80.95 | 0.14 | 55.56 | 7.69 | 0 | 0 | 0 | 9.72 | 51.23 | -15.49 | 0.24 | 380.0 | 140.0 | 0.21 | 320.0 | 162.5 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 30.00 | -77.89 | -27.14 |
| 22Q1 (10) | 0.19 | 258.33 | -13.64 | 0.05 | 350.0 | 0.0 | 0 | 0 | 0 | 0.01 | 200.0 | 0 | 0.24 | 271.43 | -11.11 | 0.09 | 0 | -10.0 | 0 | 0 | 0 | 6.43 | 0 | -33.79 | 0.05 | -64.29 | -54.55 | 0.05 | -54.55 | -37.5 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | 135.71 | 337.5 | 4.87 |
| 21Q4 (9) | -0.12 | -500.0 | 0 | -0.02 | 80.0 | 71.43 | 0 | 100.0 | 0 | -0.01 | 0.0 | 75.0 | -0.14 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.14 | 16.67 | 75.0 | 0.11 | -8.33 | -15.38 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | -57.14 | -519.05 | 0 |
| 21Q3 (8) | 0.03 | -57.14 | -66.67 | -0.1 | -171.43 | 16.67 | -0.4 | 0 | -300.0 | -0.01 | 0 | -200.0 | -0.07 | -133.33 | -133.33 | 0.16 | 23.08 | 77.78 | 0 | 0 | 0 | 14.41 | 25.29 | 2.5 | 0.12 | 20.0 | 0 | 0.12 | 50.0 | 1100.0 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 13.64 | -66.88 | -84.85 |
| 21Q2 (7) | 0.07 | -68.18 | -30.0 | 0.14 | 180.0 | -6.67 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.21 | -22.22 | -16.0 | 0.13 | 30.0 | 1200.0 | 0 | 0 | 0 | 11.50 | 18.5 | 762.83 | 0.1 | -9.09 | 233.33 | 0.08 | 0.0 | 14.29 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 41.18 | -68.18 | -30.0 |
| 21Q1 (6) | 0.22 | 0 | -21.43 | 0.05 | 171.43 | 106.85 | 0 | 0 | 0 | 0 | 100.0 | 0 | 0.27 | 485.71 | 160.0 | 0.1 | -70.59 | -85.29 | 0 | 0 | 0 | 9.71 | -73.44 | -90.01 | 0.11 | 37.5 | 120.0 | 0.08 | -38.46 | 100.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 129.41 | 0 | -35.29 |
| 20Q4 (5) | 0 | -100.0 | -100.0 | -0.07 | 41.67 | 53.33 | 0 | 100.0 | 100.0 | -0.04 | -500.0 | 0 | -0.07 | -133.33 | -120.0 | 0.34 | 277.78 | 580.0 | 0 | 0 | 0 | 36.56 | 159.98 | 594.62 | 0.08 | 0 | -11.11 | 0.13 | 1200.0 | 30.0 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.09 | -10.0 | 0.0 | -0.12 | -180.0 | 0.0 | -0.1 | 0 | 0.0 | 0.01 | -80.0 | 0.0 | -0.03 | -112.0 | 0.0 | 0.09 | 800.0 | 0.0 | 0 | 0 | 0.0 | 14.06 | 954.69 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -85.71 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 90.00 | 53.0 | 0.0 |
| 20Q2 (3) | 0.1 | -64.29 | 0.0 | 0.15 | 120.55 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0 | 0.0 | 0.25 | 155.56 | 0.0 | 0.01 | -98.53 | 0.0 | 0 | 0 | 0.0 | 1.33 | -98.63 | 0.0 | 0.03 | -40.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 58.82 | -70.59 | 0.0 |
| 20Q1 (2) | 0.28 | -44.0 | 0.0 | -0.73 | -386.67 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.45 | -228.57 | 0.0 | 0.68 | 1260.0 | 0.0 | 0 | 0 | 0.0 | 97.14 | 1745.71 | 0.0 | 0.05 | -44.44 | 0.0 | 0.04 | -60.0 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 200.00 | -16.0 | 0.0 |
| 19Q4 (1) | 0.5 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 238.10 | 0.0 | 0.0 |
