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) | 2.4 | -28.99 | -8.44 | 0 | 5.04 | 486.05 | 0.03 | 200.0 | -6.04 | 0 | 2.55 | -0.78 | -5.22 | 0 | 31.29 | 32.34 | 1.62 | -49.22 | 1.08 | -49.77 | 0.54 | 28.57 | 0.01 | 0 | 147.24 | 11.95 |
| 2022 (9) | 3.38 | 1436.36 | -2.67 | 0 | 0.86 | -73.54 | 0.01 | 0 | 0.71 | 0 | 2.57 | 18.98 | -0.07 | 0 | 23.64 | -23.38 | 3.19 | 132.85 | 2.15 | 216.18 | 0.42 | 23.53 | 0 | 0 | 131.52 | 515.74 |
| 2021 (8) | 0.22 | -66.67 | -2.18 | 0 | 3.25 | 291.57 | -0.01 | 0 | -1.96 | 0 | 2.16 | 92.86 | 0 | 0 | 30.86 | 47.12 | 1.37 | 25.69 | 0.68 | 30.77 | 0.34 | 9.68 | 0.01 | 0.0 | 21.36 | -72.82 |
| 2020 (7) | 0.66 | -23.26 | -1.15 | 0 | 0.83 | 0 | 0 | 0 | -0.49 | 0 | 1.12 | 261.29 | 0 | 0 | 20.97 | 245.05 | 1.09 | 194.59 | 0.52 | 642.86 | 0.31 | 40.91 | 0.01 | 0 | 78.57 | -73.5 |
| 2019 (6) | 0.86 | 0 | -0.32 | 0 | -0.19 | 0 | 0 | 0 | 0.54 | 0 | 0.31 | -72.81 | 0 | 0 | 6.08 | -72.17 | 0.37 | 236.36 | 0.07 | 75.0 | 0.22 | 37.5 | 0 | 0 | 296.55 | 0 |
| 2018 (5) | -0.42 | 0 | -1.01 | 0 | 0.92 | 70.37 | 0.01 | 0 | -1.43 | 0 | 1.14 | 192.31 | 0 | 0 | 21.84 | 187.83 | 0.11 | -52.17 | 0.04 | -75.0 | 0.16 | 33.33 | 0 | 0 | -210.00 | 0 |
| 2017 (4) | 0.23 | -48.89 | -0.39 | 0 | 0.54 | -10.0 | -0.04 | 0 | -0.16 | 0 | 0.39 | -29.09 | 0 | 0 | 7.59 | -36.82 | 0.23 | -34.29 | 0.16 | -46.67 | 0.12 | 140.0 | 0 | 0 | 82.14 | -36.11 |
| 2016 (3) | 0.45 | 0 | -0.55 | 0 | 0.6 | -25.93 | 0.28 | 460.0 | -0.1 | 0 | 0.55 | -3.51 | 0 | 0 | 12.01 | -7.3 | 0.35 | 34.62 | 0.3 | 50.0 | 0.05 | 66.67 | 0 | 0 | 128.57 | 0 |
| 2015 (2) | -0.24 | 0 | -0.64 | 0 | 0.81 | 0 | 0.05 | 0 | -0.88 | 0 | 0.57 | 375.0 | -0.07 | 0 | 12.95 | 643.81 | 0.26 | 18.18 | 0.2 | -16.67 | 0.03 | 50.0 | 0 | 0 | -104.35 | 0 |
| 2014 (1) | 0.43 | 0 | -0.14 | 0 | -0.34 | 0 | -0.04 | 0 | 0.29 | 0 | 0.12 | 0 | -0.02 | 0 | 1.74 | 0 | 0.22 | 0 | 0.24 | 0 | 0.02 | 0 | 0 | 0 | 165.38 | 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) | 0.96 | 47.69 | 442.86 | -1.77 | -56.64 | -2.91 | 0.27 | 775.0 | -86.7 | 0 | 0 | 100.0 | -0.81 | -68.75 | 59.5 | 1.22 | 7.96 | -61.27 | -0.06 | 0 | -104.2 | 46.74 | 2.59 | -74.92 | 0.49 | 8.89 | 68.97 | 0.3 | -9.09 | 36.36 | 0.21 | 5.0 | 50.0 | 0 | 0 | 0 | 188.24 | 53.48 | 342.02 |
| 24Q2 (19) | 0.65 | -22.62 | 6600.0 | -1.13 | -653.33 | 34.68 | -0.04 | 0.0 | -104.49 | 0 | 0 | -100.0 | -0.48 | -169.57 | 72.41 | 1.13 | 39.51 | 276.67 | 0 | 0 | 100.0 | 45.56 | 38.38 | 205.28 | 0.45 | -6.25 | 4.65 | 0.33 | -25.0 | 3.12 | 0.2 | 5.26 | 53.85 | 0 | 0 | 0 | 122.64 | -8.02 | 5618.87 |
| 24Q1 (18) | 0.84 | 20.0 | -57.79 | -0.15 | 96.17 | 85.85 | -0.04 | -101.35 | 95.24 | 0 | -100.0 | -100.0 | 0.69 | 121.43 | -25.81 | 0.81 | -74.37 | -27.68 | 0 | 100.0 | 0 | 32.93 | -79.26 | -27.68 | 0.48 | 92.0 | -26.15 | 0.44 | 266.67 | 2.33 | 0.19 | 26.67 | 58.33 | 0 | 0 | 0 | 133.33 | -48.57 | -63.15 |
| 23Q4 (17) | 0.7 | 350.0 | 18.64 | -3.92 | -127.91 | -383.95 | 2.96 | 45.81 | 3188.89 | 0.04 | 233.33 | 33.33 | -3.22 | -61.0 | -1363.64 | 3.16 | 0.32 | 315.79 | -0.04 | -102.8 | -300.0 | 158.79 | -14.81 | 562.34 | 0.25 | -13.79 | -71.26 | 0.12 | -45.45 | -78.95 | 0.15 | 7.14 | 25.0 | 0 | 0 | 0 | 259.26 | 433.33 | 203.2 |
| 23Q3 (16) | -0.28 | -2700.0 | -121.21 | -1.72 | 0.58 | -149.28 | 2.03 | 128.09 | 20200.0 | -0.03 | -400.0 | 0 | -2.0 | -14.94 | -417.46 | 3.15 | 950.0 | 309.09 | 1.43 | 200.7 | 0 | 186.39 | 1148.82 | 752.07 | 0.29 | -32.56 | -78.52 | 0.22 | -31.25 | -79.25 | 0.14 | 7.69 | 27.27 | 0 | 0 | 0 | -77.78 | -3400.0 | -168.94 |
| 23Q2 (15) | -0.01 | -100.5 | 96.3 | -1.73 | -63.21 | -170.31 | 0.89 | 205.95 | 15.58 | 0.01 | -50.0 | 200.0 | -1.74 | -287.1 | -91.21 | 0.3 | -73.21 | -53.85 | -1.42 | 0 | 0 | 14.93 | -67.22 | -46.96 | 0.43 | -33.85 | -31.75 | 0.32 | -25.58 | -20.0 | 0.13 | 8.33 | 30.0 | 0 | 0 | 0 | -2.22 | -100.61 | 95.88 |
| 23Q1 (14) | 1.99 | 237.29 | 14.37 | -1.06 | -30.86 | -96.3 | -0.84 | -1033.33 | -4100.0 | 0.02 | -33.33 | 300.0 | 0.93 | 522.73 | -22.5 | 1.12 | 47.37 | 187.18 | 0 | 100.0 | 100.0 | 45.53 | 89.9 | 117.14 | 0.65 | -25.29 | 91.18 | 0.43 | -24.56 | 230.77 | 0.12 | 0.0 | 33.33 | 0 | 0 | 0 | 361.82 | 323.14 | -54.25 |
| 22Q4 (13) | 0.59 | -55.3 | 468.75 | -0.81 | -17.39 | -350.0 | 0.09 | 800.0 | -88.16 | 0.03 | 0 | 400.0 | -0.22 | -134.92 | 35.29 | 0.76 | -1.3 | 484.62 | -0.01 | 0 | 0 | 23.97 | 9.6 | 217.2 | 0.87 | -35.56 | 262.5 | 0.57 | -46.23 | 307.14 | 0.12 | 9.09 | 33.33 | 0 | 0 | 0 | 85.51 | -24.21 | 222.92 |
| 22Q3 (12) | 1.32 | 588.89 | 842.86 | -0.69 | -7.81 | -102.94 | 0.01 | -98.7 | -85.71 | 0 | 100.0 | 100.0 | 0.63 | 169.23 | 415.0 | 0.77 | 18.46 | 126.47 | 0 | 0 | 0 | 21.88 | -22.26 | 41.54 | 1.35 | 114.29 | 213.95 | 1.06 | 165.0 | 360.87 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 112.82 | 308.93 | 157.88 |
| 22Q2 (11) | -0.27 | -115.52 | -235.0 | -0.64 | -18.52 | 58.44 | 0.77 | 3950.0 | -15.38 | -0.01 | 0.0 | 0 | -0.91 | -175.83 | 32.09 | 0.65 | 66.67 | -57.79 | 0 | 100.0 | 0 | 28.14 | 34.2 | -68.94 | 0.63 | 85.29 | 57.5 | 0.4 | 207.69 | 110.53 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | -54.00 | -106.83 | -172.9 |
| 22Q1 (10) | 1.74 | 1187.5 | 5700.0 | -0.54 | -200.0 | -390.91 | -0.02 | -102.63 | -101.32 | -0.01 | 0.0 | 0 | 1.2 | 452.94 | 1600.0 | 0.39 | 200.0 | 178.57 | -0.07 | 0 | 0 | 20.97 | 177.42 | 106.68 | 0.34 | 41.67 | 13.33 | 0.13 | -7.14 | 8.33 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 790.91 | 1236.93 | 5172.73 |
| 21Q4 (9) | -0.16 | -214.29 | -130.19 | -0.18 | 47.06 | 65.38 | 0.76 | 985.71 | 733.33 | -0.01 | 0.0 | -150.0 | -0.34 | -70.0 | -3500.0 | 0.13 | -61.76 | -71.74 | 0 | 0 | 0 | 7.56 | -51.09 | -77.98 | 0.24 | -44.19 | 33.33 | 0.14 | -39.13 | 40.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -69.57 | -259.01 | -123.63 |
| 21Q3 (8) | 0.14 | -30.0 | -64.1 | -0.34 | 77.92 | -30.77 | 0.07 | -92.31 | -70.83 | -0.01 | 0 | 0.0 | -0.2 | 85.07 | -253.85 | 0.34 | -77.92 | 25.93 | 0 | 0 | 0 | 15.45 | -82.94 | -10.13 | 0.43 | 7.5 | 0.0 | 0.23 | 21.05 | 15.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 43.75 | -40.94 | -68.59 |
| 21Q2 (7) | 0.2 | 566.67 | 176.92 | -1.54 | -1300.0 | -316.22 | 0.91 | -39.74 | 28.17 | 0 | 0 | 0 | -1.34 | -1575.0 | -112.7 | 1.54 | 1000.0 | 294.87 | 0 | 0 | 0 | 90.59 | 792.94 | 462.11 | 0.4 | 33.33 | -16.67 | 0.19 | 58.33 | -17.39 | 0.08 | 0.0 | -42.86 | 0 | 0 | 0 | 74.07 | 393.83 | 205.41 |
| 21Q1 (6) | 0.03 | -94.34 | 0 | -0.11 | 78.85 | 0 | 1.51 | 1358.33 | 0 | 0 | -100.0 | 0 | -0.08 | -900.0 | 0 | 0.14 | -69.57 | 0 | 0 | 0 | 0 | 10.14 | -70.45 | 0 | 0.3 | 66.67 | 0 | 0.12 | 20.0 | 0 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 15.00 | -94.91 | 0 |
| 20Q4 (5) | 0.53 | 35.9 | 0 | -0.52 | -100.0 | 0 | -0.12 | -150.0 | 0 | 0.02 | 300.0 | 0 | 0.01 | -92.31 | 0 | 0.46 | 70.37 | 0 | 0 | 0 | 0 | 34.33 | 99.61 | 0 | 0.18 | -58.14 | 0 | 0.1 | -50.0 | 0 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 294.44 | 111.4 | 0 |
| 20Q3 (4) | 0.39 | 250.0 | 0.0 | -0.26 | 29.73 | 0.0 | 0.24 | -66.2 | 0.0 | -0.01 | 0 | 0.0 | 0.13 | 120.63 | 0.0 | 0.27 | -30.77 | 0.0 | 0 | 0 | 0.0 | 17.20 | 6.71 | 0.0 | 0.43 | -10.42 | 0.0 | 0.2 | -13.04 | 0.0 | 0.08 | -42.86 | 0.0 | 0 | 0 | 0.0 | 139.29 | 298.21 | 0.0 |
| 20Q2 (3) | -0.26 | 0 | 0.0 | -0.37 | 0 | 0.0 | 0.71 | 0 | 0.0 | 0 | 0 | 0.0 | -0.63 | 0 | 0.0 | 0.39 | 0 | 0.0 | 0 | 0 | 0.0 | 16.12 | 0 | 0.0 | 0.48 | 0 | 0.0 | 0.23 | 0 | 0.0 | 0.14 | 0 | 0.0 | 0 | 0 | 0.0 | -70.27 | 0 | 0.0 |
