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) | 1.1 | 0 | -0.51 | 0 | -0.07 | 0 | -0.58 | 0 | 0.59 | 0 | 0.2 | 900.0 | 0 | 0 | 0.59 | 713.42 | 1.57 | 76.4 | 0.8 | -20.0 | 0.82 | 0.0 | 0.11 | 0.0 | 63.58 | 0 |
| 2022 (9) | -1.56 | 0 | -0.16 | 0 | -0.23 | 0 | 0.57 | 0 | -1.72 | 0 | 0.02 | -94.74 | 0 | 0 | 0.07 | -96.02 | 0.89 | 0 | 1.0 | -5.66 | 0.82 | 15.49 | 0.11 | 10.0 | -80.83 | 0 |
| 2021 (8) | -0.74 | 0 | -0.31 | 0 | -0.7 | 0 | -1.42 | 0 | -1.05 | 0 | 0.38 | -63.81 | 0.01 | -83.33 | 1.81 | -41.73 | -0.31 | 0 | 1.06 | 0 | 0.71 | -41.8 | 0.1 | -44.44 | -39.57 | 0 |
| 2020 (7) | 2.26 | -69.95 | -10.11 | 0 | 2.82 | 0 | -1.78 | 0 | -7.85 | 0 | 1.05 | -37.13 | 0.06 | -25.0 | 3.11 | 45.07 | -1.12 | 0 | -1.46 | 0 | 1.22 | -34.41 | 0.18 | -47.06 | 0.00 | 0 |
| 2019 (6) | 7.52 | 0 | 2.43 | 0 | -8.09 | 0 | -0.24 | 0 | 9.95 | 0 | 1.67 | 65.35 | 0.08 | 0 | 2.14 | 80.37 | -0.33 | 0 | 3.26 | 33.06 | 1.86 | 38.81 | 0.34 | 9.68 | 137.73 | 0 |
| 2018 (5) | -5.07 | 0 | -1.38 | 0 | 5.3 | 0 | -0.46 | 0 | -6.45 | 0 | 1.01 | -43.26 | -0.05 | 0 | 1.19 | -62.82 | 3.95 | 110.11 | 2.45 | 191.67 | 1.34 | 39.58 | 0.31 | 29.17 | -123.66 | 0 |
| 2017 (4) | 2.75 | 175.0 | 8.17 | 0 | -3.86 | 0 | 2.01 | 0 | 10.92 | 0 | 1.78 | 2125.0 | -0.37 | 0 | 3.20 | 836.57 | 1.88 | 22.08 | 0.84 | -38.69 | 0.96 | 174.29 | 0.24 | 50.0 | 134.80 | 153.43 |
| 2016 (3) | 1.0 | 0 | -4.12 | 0 | 3.04 | 135.66 | -0.03 | 0 | -3.12 | 0 | 0.08 | 14.29 | 0.01 | 0 | 0.34 | -28.94 | 1.54 | 0 | 1.37 | 0 | 0.35 | 12.9 | 0.16 | -5.88 | 53.19 | 0 |
| 2015 (2) | -1.49 | 0 | -2.64 | 0 | 1.29 | 0 | -0.02 | 0 | -4.13 | 0 | 0.07 | -41.67 | 0 | 0 | 0.48 | -43.35 | -0.12 | 0 | -0.27 | 0 | 0.31 | -16.22 | 0.17 | 30.77 | -709.52 | 0 |
| 2014 (1) | 2.11 | 124.47 | -0.92 | 0 | -1.91 | 0 | 0.11 | 0 | 1.19 | 0 | 0.12 | -88.46 | 0 | 0 | 0.85 | -85.92 | 0.02 | -98.84 | 0.11 | -92.81 | 0.37 | 27.59 | 0.13 | 160.0 | 345.90 | 588.12 |
| 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) | 2.4 | 900.0 | 2100.0 | -0.04 | -300.0 | -100.0 | -0.13 | -62.5 | -1400.0 | -0.28 | -286.67 | 40.43 | 2.36 | 861.29 | 1785.71 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 0.79 | 80.96 | 66.86 | 0.68 | 207.94 | 0.0 | 0.26 | 128.57 | -55.93 | 0.19 | -9.52 | 0.0 | 0.03 | 0.0 | 0.0 | 500.00 | 0 | 3475.0 |
| 24Q2 (19) | -0.3 | -181.08 | -171.43 | -0.01 | -109.09 | 66.67 | -0.08 | 55.56 | 79.49 | 0.15 | 350.0 | -6.25 | -0.31 | -164.58 | -179.49 | 0.04 | -66.67 | -20.0 | 0 | -100.0 | 0 | 0.44 | -64.51 | -24.65 | -0.63 | -290.91 | -221.15 | -0.91 | 0 | -352.78 | 0.21 | 5.0 | 10.53 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 0.37 | 186.05 | -70.16 | 0.11 | 124.44 | 1200.0 | -0.18 | -138.3 | -12.5 | -0.06 | 84.21 | -160.0 | 0.48 | 154.55 | -60.98 | 0.12 | 20.0 | 1100.0 | 0.03 | 0 | 0 | 1.24 | 9.61 | 926.8 | 0.33 | 925.0 | -17.5 | 0 | 100.0 | -100.0 | 0.2 | -4.76 | -9.09 | 0.03 | 0.0 | 0.0 | 160.87 | 0 | -35.13 |
| 23Q4 (17) | -0.43 | -258.33 | -216.22 | -0.45 | -2150.0 | -4400.0 | 0.47 | 4600.0 | 131.76 | -0.38 | 19.15 | -179.17 | -0.88 | -528.57 | -344.44 | 0.1 | 150.0 | 900.0 | 0 | 0 | 0 | 1.13 | 137.02 | 971.11 | -0.04 | -105.88 | -104.55 | -0.4 | -167.8 | -168.97 | 0.21 | 10.53 | 5.0 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.12 | -128.57 | 77.36 | -0.02 | 33.33 | -150.0 | 0.01 | 102.56 | -97.14 | -0.47 | -393.75 | -227.03 | -0.14 | -135.9 | 71.43 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 0.48 | -18.29 | 0 | 0.68 | 30.77 | 457.89 | 0.59 | 63.89 | 2850.0 | 0.19 | 0.0 | -13.64 | 0.03 | 0.0 | 0.0 | -14.81 | -120.46 | 92.45 |
| 23Q2 (15) | 0.42 | -66.13 | 156.76 | -0.03 | -200.0 | 82.35 | -0.39 | -143.75 | -131.45 | 0.16 | 60.0 | 145.71 | 0.39 | -68.29 | 142.86 | 0.05 | 400.0 | 0 | 0 | 0 | 0 | 0.58 | 383.68 | 0 | 0.52 | 30.0 | 2500.0 | 0.36 | 44.0 | 71.43 | 0.19 | -13.64 | -5.0 | 0.03 | 0.0 | 0.0 | 72.41 | -70.8 | 143.06 |
| 23Q1 (14) | 1.24 | 235.14 | 290.77 | -0.01 | 0.0 | 0.0 | -0.16 | 89.19 | 52.94 | 0.1 | -79.17 | 66.67 | 1.23 | 241.67 | 286.36 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.12 | 14.34 | -34.7 | 0.4 | -54.55 | 122.22 | 0.25 | -56.9 | 38.89 | 0.22 | 10.0 | 15.79 | 0.03 | 0.0 | 0.0 | 248.00 | 442.92 | 252.62 |
| 22Q4 (13) | 0.37 | 169.81 | 182.22 | -0.01 | -125.0 | 97.14 | -1.48 | -522.86 | -266.29 | 0.48 | 29.73 | 380.0 | 0.36 | 173.47 | 145.0 | 0.01 | 0 | -97.14 | 0 | 0 | 0 | 0.11 | 0 | -98.64 | 0.88 | 563.16 | 2833.33 | 0.58 | 2800.0 | 480.0 | 0.2 | -9.09 | 17.65 | 0.03 | 0.0 | 0.0 | 45.68 | 123.27 | 130.45 |
| 22Q3 (12) | -0.53 | 28.38 | -265.62 | 0.04 | 123.53 | 33.33 | 0.35 | -71.77 | 130.17 | 0.37 | 205.71 | 164.91 | -0.49 | 46.15 | -240.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.19 | -1050.0 | 56.82 | 0.02 | -90.48 | -90.48 | 0.22 | 10.0 | 29.41 | 0.03 | 0.0 | 0.0 | -196.30 | -16.72 | -351.5 |
| 22Q2 (11) | -0.74 | -13.85 | -535.29 | -0.17 | -1600.0 | 0 | 1.24 | 464.71 | 435.14 | -0.35 | -683.33 | -600.0 | -0.91 | -37.88 | -635.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -88.89 | -96.23 | 0.21 | 16.67 | -51.16 | 0.2 | 5.26 | 11.11 | 0.03 | 0.0 | 0.0 | -168.18 | -3.5 | -733.16 |
| 22Q1 (10) | -0.65 | -44.44 | 16.67 | -0.01 | 97.14 | -200.0 | -0.34 | -138.2 | -385.71 | 0.06 | -40.0 | 106.59 | -0.66 | 17.5 | 14.29 | 0.01 | -97.14 | 0 | 0 | 0 | 0 | 0.18 | -97.61 | 0 | 0.18 | 500.0 | 140.91 | 0.18 | 80.0 | -45.45 | 0.19 | 11.76 | -5.0 | 0.03 | 0.0 | 0.0 | -162.50 | -8.33 | -16.67 |
| 21Q4 (9) | -0.45 | -240.62 | -135.16 | -0.35 | -1266.67 | -288.89 | 0.89 | 176.72 | 347.22 | 0.1 | 117.54 | 350.0 | -0.8 | -328.57 | -167.23 | 0.35 | 1650.0 | 118.75 | 0 | 0 | 0 | 7.73 | 1928.15 | 134.2 | 0.03 | 106.82 | 105.36 | 0.1 | -52.38 | 113.33 | 0.17 | 0.0 | -22.73 | 0.03 | 0.0 | -25.0 | -150.00 | -292.19 | 0 |
| 21Q3 (8) | 0.32 | 88.24 | 77.78 | 0.03 | 0 | 105.08 | -1.16 | -213.51 | -744.44 | -0.57 | -1040.0 | -1525.0 | 0.35 | 105.88 | 185.37 | 0.02 | 100.0 | -60.0 | 0 | 0 | 0 | 0.38 | 161.33 | -62.74 | -0.44 | -183.02 | -1000.0 | 0.21 | -51.16 | 205.0 | 0.17 | -5.56 | -19.05 | 0.03 | 0.0 | 0.0 | 78.05 | 193.83 | -82.66 |
| 21Q2 (7) | 0.17 | 121.79 | 142.5 | 0 | -100.0 | 100.0 | -0.37 | -428.57 | -109.23 | -0.05 | 94.51 | 96.88 | 0.17 | 122.08 | 101.73 | 0.01 | 0 | -98.41 | 0 | 0 | -100.0 | 0.15 | 0 | -98.09 | 0.53 | 220.45 | 145.3 | 0.43 | 30.3 | 139.09 | 0.18 | -10.0 | -50.0 | 0.03 | 0.0 | -40.0 | 26.56 | 119.07 | 0 |
| 21Q1 (6) | -0.78 | -160.94 | -165.0 | 0.01 | 111.11 | -50.0 | -0.07 | 80.56 | 93.07 | -0.91 | -2175.0 | -3133.33 | -0.77 | -164.71 | -163.11 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.44 | 21.43 | -166.67 | 0.33 | 144.0 | -10.81 | 0.2 | -9.09 | -53.49 | 0.03 | -25.0 | -50.0 | -139.29 | 0 | -199.82 |
| 20Q4 (5) | 1.28 | 611.11 | -16.88 | -0.09 | 84.75 | 25.0 | -0.36 | -300.0 | 81.63 | -0.04 | -200.0 | 0.0 | 1.19 | 390.24 | -16.2 | 0.16 | 220.0 | 1700.0 | 0 | 0 | -100.0 | 3.30 | 222.64 | 7057.53 | -0.56 | -1300.0 | -69.7 | -0.75 | -275.0 | -334.38 | 0.22 | 4.76 | -53.19 | 0.04 | 33.33 | -33.33 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.18 | 145.0 | 0.0 | -0.59 | 93.76 | 0.0 | 0.18 | -95.51 | 0.0 | 0.04 | 102.5 | 0.0 | -0.41 | 95.84 | 0.0 | 0.05 | -92.06 | 0.0 | 0 | -100.0 | 0.0 | 1.02 | -86.58 | 0.0 | -0.04 | 96.58 | 0.0 | -0.2 | 81.82 | 0.0 | 0.21 | -41.67 | 0.0 | 0.03 | -40.0 | 0.0 | 450.00 | 0 | 0.0 |
| 20Q2 (3) | -0.4 | -133.33 | 0.0 | -9.45 | -47350.0 | 0.0 | 4.01 | 497.03 | 0.0 | -1.6 | -5433.33 | 0.0 | -9.85 | -907.38 | 0.0 | 0.63 | 186.36 | 0.0 | 0.03 | 0.0 | 0.0 | 7.62 | 446.06 | 0.0 | -1.17 | -277.27 | 0.0 | -1.1 | -397.3 | 0.0 | 0.36 | -16.28 | 0.0 | 0.05 | -16.67 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 1.2 | -22.08 | 0.0 | 0.02 | 116.67 | 0.0 | -1.01 | 48.47 | 0.0 | 0.03 | 175.0 | 0.0 | 1.22 | -14.08 | 0.0 | 0.22 | 2300.0 | 0.0 | 0.03 | -25.0 | 0.0 | 1.40 | 3042.17 | 0.0 | 0.66 | 300.0 | 0.0 | 0.37 | 15.62 | 0.0 | 0.43 | -8.51 | 0.0 | 0.06 | 0.0 | 0.0 | 139.53 | -22.98 | 0.0 |
| 19Q4 (1) | 1.54 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -1.96 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 181.18 | 0.0 | 0.0 |
