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) | 2.44 | -41.06 | -0.04 | 0 | -1.84 | 0 | 0.2 | -44.44 | 2.4 | -26.38 | 0.48 | -56.36 | 0 | 0 | 3.87 | -38.03 | 0.62 | -79.61 | 0.72 | -71.43 | 0.61 | 3.39 | 0.04 | -20.0 | 178.10 | 35.94 |
| 2022 (9) | 4.14 | 189.51 | -0.88 | 0 | -2.17 | 0 | 0.36 | 0 | 3.26 | 243.16 | 1.1 | 107.55 | 0.01 | -50.0 | 6.25 | 103.07 | 3.04 | 25.62 | 2.52 | 25.37 | 0.59 | -1.67 | 0.05 | 25.0 | 131.01 | 142.79 |
| 2021 (8) | 1.43 | -45.63 | -0.48 | 0 | -3.75 | 0 | -0.13 | 0 | 0.95 | -18.1 | 0.53 | 39.47 | 0.02 | 0.0 | 3.08 | 1.75 | 2.42 | 92.06 | 2.01 | 164.47 | 0.6 | -1.64 | 0.04 | 100.0 | 53.96 | -71.48 |
| 2020 (7) | 2.63 | -35.06 | -1.47 | 0 | 1.13 | 0 | 0.19 | 0 | 1.16 | -61.46 | 0.38 | -62.75 | 0.02 | 0 | 3.02 | -50.98 | 1.26 | -58.69 | 0.76 | -73.88 | 0.61 | -14.08 | 0.02 | 0.0 | 189.21 | 70.05 |
| 2019 (6) | 4.05 | 40.14 | -1.04 | 0 | -1.71 | 0 | -0.24 | 0 | 3.01 | 692.11 | 1.02 | -6.42 | -0.51 | 0 | 6.17 | 2.74 | 3.05 | -29.23 | 2.91 | -7.03 | 0.71 | 47.92 | 0.02 | -33.33 | 111.26 | 40.14 |
| 2018 (5) | 2.89 | 97.95 | -2.51 | 0 | 0.23 | -83.57 | -0.24 | 0 | 0.38 | -15.56 | 1.09 | 3.81 | -1.01 | 0 | 6.00 | -21.46 | 4.31 | 48.11 | 3.13 | 54.19 | 0.48 | -9.43 | 0.03 | -25.0 | 79.40 | 41.39 |
| 2017 (4) | 1.46 | -23.56 | -1.01 | 0 | 1.4 | 0 | -0.17 | 0 | 0.45 | -68.75 | 1.05 | 118.75 | 0.01 | 0 | 7.64 | 87.23 | 2.91 | 25.43 | 2.03 | 37.16 | 0.53 | -7.02 | 0.04 | 0.0 | 56.15 | -38.55 |
| 2016 (3) | 1.91 | 98.96 | -0.47 | 0 | -1.79 | 0 | -0.07 | 0 | 1.44 | 200.0 | 0.48 | -33.33 | -0.02 | 0 | 4.08 | -29.42 | 2.32 | -10.77 | 1.48 | -12.43 | 0.57 | 1.79 | 0.04 | 33.33 | 91.39 | 117.05 |
| 2015 (2) | 0.96 | 174.29 | -0.48 | 0 | -0.71 | 0 | -0.06 | 0 | 0.48 | 0 | 0.72 | 0.0 | 0.04 | -20.0 | 5.78 | -5.14 | 2.6 | -3.35 | 1.69 | -8.15 | 0.56 | 21.74 | 0.03 | -25.0 | 42.11 | 181.5 |
| 2014 (1) | 0.35 | -80.23 | -0.8 | 0 | 1.18 | 0 | -0.04 | 0 | -0.45 | 0 | 0.72 | 26.32 | 0.05 | 400.0 | 6.10 | 7.81 | 2.69 | 13.98 | 1.84 | 18.71 | 0.46 | 15.0 | 0.04 | 100.0 | 14.96 | -83.35 |
| 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) | 0.46 | -23.33 | -31.34 | -0.15 | 58.33 | -275.0 | -1.35 | -513.64 | 18.18 | -0.01 | -112.5 | -106.67 | 0.31 | 29.17 | -50.79 | 0.19 | -17.39 | 533.33 | 0 | 100.0 | 0 | 4.62 | -17.99 | 380.78 | 0.41 | -8.89 | 173.33 | 0.39 | 8.33 | 290.0 | 0.17 | 0.0 | 13.33 | 0.02 | 100.0 | 100.0 | 79.31 | -28.62 | -69.22 |
| 24Q2 (19) | 0.6 | 5900.0 | -3.23 | -0.36 | 5.26 | -256.52 | -0.22 | 0 | -175.0 | 0.08 | 260.0 | 0 | 0.24 | 164.86 | -71.76 | 0.23 | 27.78 | 91.67 | -0.21 | -2000.0 | 0 | 5.64 | 5.86 | 57.84 | 0.45 | 87.5 | 114.29 | 0.36 | 111.76 | -16.28 | 0.17 | 6.25 | 13.33 | 0.01 | 0.0 | -50.0 | 111.11 | 3677.78 | 7.53 |
| 24Q1 (18) | 0.01 | -98.99 | -93.75 | -0.38 | -245.45 | -192.31 | 0 | 100.0 | 100.0 | -0.05 | -225.0 | -600.0 | -0.37 | -142.05 | -1333.33 | 0.18 | -21.74 | 80.0 | -0.01 | 0 | 0 | 5.33 | -23.36 | 38.99 | 0.24 | 14.29 | 500.0 | 0.17 | -5.56 | 750.0 | 0.16 | 6.67 | 6.67 | 0.01 | 0.0 | 0.0 | 2.94 | -98.99 | -96.69 |
| 23Q4 (17) | 0.99 | 47.76 | -32.19 | -0.11 | -175.0 | 15.38 | -0.09 | 94.55 | 76.32 | 0.04 | -73.33 | 0.0 | 0.88 | 39.68 | -33.83 | 0.23 | 666.67 | 35.29 | 0 | 0 | 0 | 6.95 | 622.66 | 42.65 | 0.21 | 40.0 | -61.82 | 0.18 | 80.0 | -62.5 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 291.18 | 12.99 | 27.64 |
| 23Q3 (16) | 0.67 | 8.06 | -50.37 | -0.04 | -117.39 | 91.3 | -1.65 | -1962.5 | -1962.5 | 0.15 | 0 | -11.76 | 0.63 | -25.88 | -29.21 | 0.03 | -75.0 | -92.11 | 0 | 0 | 0 | 0.96 | -73.08 | -88.56 | 0.15 | -28.57 | -81.01 | 0.1 | -76.74 | -85.71 | 0.15 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 257.69 | 149.38 | 64.16 |
| 23Q2 (15) | 0.62 | 287.5 | 12.73 | 0.23 | 276.92 | 2400.0 | -0.08 | -300.0 | 95.58 | 0 | -100.0 | -100.0 | 0.85 | 2733.33 | 57.41 | 0.12 | 20.0 | -50.0 | 0 | 0 | 0 | 3.57 | -6.79 | -24.55 | 0.21 | 425.0 | -78.57 | 0.43 | 2050.0 | -48.81 | 0.15 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 103.33 | 16.25 | 87.88 |
| 23Q1 (14) | 0.16 | -89.04 | -79.49 | -0.13 | 0.0 | 53.57 | -0.02 | 94.74 | -120.0 | 0.01 | -75.0 | -87.5 | 0.03 | -97.74 | -94.0 | 0.1 | -41.18 | -67.74 | 0 | 0 | 0 | 3.83 | -21.34 | -44.01 | 0.04 | -92.73 | -94.37 | 0.02 | -95.83 | -96.0 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 88.89 | -61.04 | -25.93 |
| 22Q4 (13) | 1.46 | 8.15 | 40.38 | -0.13 | 71.74 | 76.36 | -0.38 | -375.0 | -138.78 | 0.04 | -76.47 | 128.57 | 1.33 | 49.44 | 171.43 | 0.17 | -55.26 | -15.0 | 0 | 0 | 0 | 4.87 | -42.06 | 16.91 | 0.55 | -30.38 | -22.54 | 0.48 | -31.43 | -27.27 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 228.12 | 45.32 | 79.87 |
| 22Q3 (12) | 1.35 | 145.45 | 193.48 | -0.46 | -4500.0 | -200.0 | -0.08 | 95.58 | 93.65 | 0.17 | 112.5 | 666.67 | 0.89 | 64.81 | -3.26 | 0.38 | 58.33 | 375.0 | 0 | 0 | -100.0 | 8.41 | 77.6 | 405.48 | 0.79 | -19.39 | 9.72 | 0.7 | -16.67 | 27.27 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 156.98 | 185.41 | 142.29 |
| 22Q2 (11) | 0.55 | -29.49 | 66.67 | -0.01 | 96.43 | 97.22 | -1.81 | -1910.0 | -13.84 | 0.08 | 0.0 | 0 | 0.54 | 8.0 | 1900.0 | 0.24 | -22.58 | 50.0 | 0 | 0 | -100.0 | 4.73 | -30.83 | 24.56 | 0.98 | 38.03 | 48.48 | 0.84 | 68.0 | 40.0 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 55.00 | -54.17 | 26.67 |
| 22Q1 (10) | 0.78 | -25.0 | 300.0 | -0.28 | 49.09 | -600.0 | 0.1 | -89.8 | 105.32 | 0.08 | 157.14 | 60.0 | 0.5 | 2.04 | 216.28 | 0.31 | 55.0 | 210.0 | 0 | 0 | -100.0 | 6.84 | 64.24 | 133.36 | 0.71 | 0.0 | 121.88 | 0.5 | -24.24 | 163.16 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0.0 | 120.00 | -5.38 | 207.69 |
| 21Q4 (9) | 1.04 | 126.09 | 153.66 | -0.55 | -219.57 | -150.0 | 0.98 | 177.78 | -10.91 | -0.14 | -366.67 | -380.0 | 0.49 | -46.74 | 157.89 | 0.2 | 150.0 | 25.0 | 0 | -100.0 | -100.0 | 4.17 | 150.52 | 5.47 | 0.71 | -1.39 | 36.54 | 0.66 | 20.0 | 127.59 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 126.83 | 95.76 | 39.2 |
| 21Q3 (8) | 0.46 | 39.39 | -36.99 | 0.46 | 227.78 | 195.83 | -1.26 | 20.75 | -800.0 | -0.03 | 0 | -123.08 | 0.92 | 3166.67 | 268.0 | 0.08 | -50.0 | -20.0 | 0.01 | 0.0 | 0.0 | 1.66 | -56.24 | -46.61 | 0.72 | 9.09 | 176.92 | 0.55 | -8.33 | 1733.33 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 64.79 | 49.21 | -83.14 |
| 21Q2 (7) | 0.33 | 184.62 | -21.43 | -0.36 | -800.0 | 42.86 | -1.59 | 15.43 | -7850.0 | 0 | -100.0 | 100.0 | -0.03 | 93.02 | 85.71 | 0.16 | 60.0 | 633.33 | 0.01 | 0.0 | 0.0 | 3.80 | 29.6 | 436.98 | 0.66 | 106.25 | 500.0 | 0.6 | 215.79 | 757.14 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 43.42 | 138.97 | -76.22 |
| 21Q1 (6) | -0.39 | -195.12 | -136.45 | -0.04 | 81.82 | 71.43 | -1.88 | -270.91 | -1144.44 | 0.05 | 0.0 | -16.67 | -0.43 | -326.32 | -146.24 | 0.1 | -37.5 | -33.33 | 0.01 | 0.0 | 0.0 | 2.93 | -25.77 | -48.19 | 0.32 | -38.46 | -11.11 | 0.19 | -34.48 | -50.0 | 0.15 | 0.0 | -6.25 | 0.01 | 0.0 | 0.0 | -111.43 | -222.3 | -157.28 |
| 20Q4 (5) | 0.41 | -43.84 | -73.89 | -0.22 | 54.17 | 71.05 | 1.1 | 885.71 | 5600.0 | 0.05 | -61.54 | 0 | 0.19 | -24.0 | -76.54 | 0.16 | 60.0 | -61.9 | 0.01 | 0.0 | 102.08 | 3.95 | 26.81 | -70.09 | 0.52 | 100.0 | 10.64 | 0.29 | 866.67 | -69.15 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 91.11 | -76.29 | -36.16 |
| 20Q3 (4) | 0.73 | 73.81 | 0.0 | -0.48 | 23.81 | 0.0 | -0.14 | -600.0 | 0.0 | 0.13 | 316.67 | 0.0 | 0.25 | 219.05 | 0.0 | 0.1 | 433.33 | 0.0 | 0.01 | 0.0 | 0.0 | 3.12 | 376.22 | 0.0 | 0.26 | 136.36 | 0.0 | 0.03 | -57.14 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 384.21 | 110.4 | 0.0 |
| 20Q2 (3) | 0.42 | -60.75 | 0.0 | -0.63 | -350.0 | 0.0 | -0.02 | -111.11 | 0.0 | -0.06 | -200.0 | 0.0 | -0.21 | -122.58 | 0.0 | -0.03 | -120.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1.13 | -119.92 | 0.0 | 0.11 | -69.44 | 0.0 | 0.07 | -81.58 | 0.0 | 0.15 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 182.61 | -6.14 | 0.0 |
| 20Q1 (2) | 1.07 | -31.85 | 0.0 | -0.14 | 81.58 | 0.0 | 0.18 | 1000.0 | 0.0 | 0.06 | 0 | 0.0 | 0.93 | 14.81 | 0.0 | 0.15 | -64.29 | 0.0 | 0.01 | 102.08 | 0.0 | 5.66 | -57.14 | 0.0 | 0.36 | -23.4 | 0.0 | 0.38 | -59.57 | 0.0 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0.0 | 194.55 | 36.31 | 0.0 |
| 19Q4 (1) | 1.57 | 0.0 | 0.0 | -0.76 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 13.21 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 142.73 | 0.0 | 0.0 |
