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) | 0.31 | -87.84 | -0.16 | 0 | -5.07 | 0 | 0.1 | 0 | 0.15 | -93.83 | 0.01 | 0.0 | 0.02 | 0 | 0.06 | 14.53 | 1.38 | 40.82 | 1.56 | 194.34 | 0.51 | -12.07 | 0.09 | 50.0 | 14.35 | -93.42 |
| 2022 (9) | 2.55 | 0 | -0.12 | 0 | -0.65 | 0 | -0.16 | 0 | 2.43 | 0 | 0.01 | 0.0 | -0.02 | 0 | 0.05 | 55.81 | 0.98 | -70.83 | 0.53 | -61.31 | 0.58 | -3.33 | 0.06 | -25.0 | 217.95 | 0 |
| 2021 (8) | -3.02 | 0 | -0.14 | 0 | -0.61 | 0 | 0 | 0 | -3.16 | 0 | 0.01 | -66.67 | -0.08 | 0 | 0.03 | -62.66 | 3.36 | -39.89 | 1.37 | -68.36 | 0.6 | -44.44 | 0.08 | -20.0 | -147.32 | 0 |
| 2020 (7) | 3.04 | -65.26 | -0.01 | 0 | -0.5 | 0 | -0.49 | 0 | 3.03 | -60.39 | 0.03 | 200.0 | 0.08 | 0 | 0.09 | 243.07 | 5.59 | -9.4 | 4.33 | -12.7 | 1.08 | 100.0 | 0.1 | -9.09 | 55.17 | -64.63 |
| 2019 (6) | 8.75 | 0 | -1.1 | 0 | -0.54 | 0 | 0.36 | 414.29 | 7.65 | 0 | 0.01 | -50.0 | -0.01 | 0 | 0.03 | -85.91 | 6.17 | 0 | 4.96 | 0 | 0.54 | 315.38 | 0.11 | -38.89 | 155.97 | 0 |
| 2018 (5) | -2.61 | 0 | -0.08 | 0 | 0 | 0 | 0.07 | 0 | -2.69 | 0 | 0.02 | -33.33 | 0.03 | 0 | 0.19 | -45.12 | -2.39 | 0 | -2.87 | 0 | 0.13 | -27.78 | 0.18 | -56.1 | 0.00 | 0 |
| 2017 (4) | -1.53 | 0 | -0.14 | 0 | 0 | 0 | -0.37 | 0 | -1.67 | 0 | 0.03 | -40.0 | -0.02 | 0 | 0.35 | -32.82 | -2.58 | 0 | -2.83 | 0 | 0.18 | -10.0 | 0.41 | 13.89 | 0.00 | 0 |
| 2016 (3) | -1.68 | 0 | -0.36 | 0 | 0 | 0 | -0.34 | 0 | -2.04 | 0 | 0.05 | -87.18 | 0 | 0 | 0.52 | -83.52 | -1.27 | 0 | -1.09 | 0 | 0.2 | 11.11 | 0.36 | 20.0 | 0.00 | 0 |
| 2015 (2) | 0.49 | -85.15 | -0.74 | 0 | 0 | 0 | -0.18 | 0 | -0.25 | 0 | 0.39 | 116.67 | 0.06 | 0 | 3.15 | 157.76 | 0.91 | -79.69 | 0.3 | -91.45 | 0.18 | 20.0 | 0.3 | 66.67 | 62.82 | -26.9 |
| 2014 (1) | 3.3 | 33.06 | -0.89 | 0 | 0 | 0 | -0.15 | 0 | 2.41 | 12.62 | 0.18 | 80.0 | -0.26 | 0 | 1.22 | 46.91 | 4.48 | 24.79 | 3.51 | 17.0 | 0.15 | 7.14 | 0.18 | -41.94 | 85.94 | 19.55 |
| 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) | 1.1 | 173.83 | 443.75 | -0.05 | -266.67 | 54.55 | -0.09 | 0.0 | 98.04 | 0 | 0 | -100.0 | 1.05 | 171.92 | 344.19 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 0.92 | 240.74 | 228.57 | 0.79 | 154.84 | 64.58 | 0.07 | -12.5 | -46.15 | 0.02 | 100.0 | -50.0 | 125.00 | 133.56 | 353.91 |
| 24Q2 (19) | -1.49 | -2228.57 | -246.08 | 0.03 | 0 | 250.0 | -0.09 | 25.0 | 47.06 | 0 | 100.0 | 0 | -1.46 | -2185.71 | -246.0 | 0 | 0 | -100.0 | 0.03 | 0 | 250.0 | -0.00 | 0 | -100.0 | 0.27 | -80.0 | -32.5 | 0.31 | -77.21 | -46.55 | 0.08 | -33.33 | -38.46 | 0.01 | 0.0 | 0.0 | -372.50 | -8028.93 | -362.94 |
| 24Q1 (18) | 0.07 | -93.46 | 104.79 | 0 | -100.0 | 100.0 | -0.12 | 14.29 | 29.41 | -0.02 | -200.0 | 33.33 | 0.07 | -93.64 | 104.64 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 1.35 | 275.0 | 297.06 | 1.36 | 2166.67 | 209.09 | 0.12 | 0.0 | -7.69 | 0.01 | -50.0 | 0.0 | 4.70 | -99.12 | 101.87 |
| 23Q4 (17) | 1.07 | 434.38 | 3.88 | 0.03 | 127.27 | 250.0 | -0.14 | 96.95 | 17.65 | 0.02 | -80.0 | 109.52 | 1.1 | 355.81 | 8.91 | 0 | 0 | 0 | 0.04 | 0 | 500.0 | -0.00 | 0 | 0 | 0.36 | 28.57 | 224.14 | 0.06 | -87.5 | 150.0 | 0.12 | -7.69 | -14.29 | 0.02 | -50.0 | 100.0 | 535.00 | 1186.72 | -84.42 |
| 23Q3 (16) | -0.32 | -131.37 | 36.0 | -0.11 | -450.0 | 0 | -4.59 | -2600.0 | -2768.75 | 0.1 | 0 | 1100.0 | -0.43 | -143.0 | 14.0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.28 | -30.0 | 3.7 | 0.48 | -17.24 | 433.33 | 0.13 | 0.0 | -13.33 | 0.04 | 300.0 | 100.0 | -49.23 | -134.75 | 74.4 |
| 23Q2 (15) | 1.02 | 169.86 | 1120.0 | -0.02 | 60.0 | 77.78 | -0.17 | 0.0 | -6.25 | 0 | 100.0 | 100.0 | 1.0 | 166.23 | 626.32 | 0.01 | 0 | 0.0 | -0.02 | 0 | -100.0 | 0.23 | 0 | 18.24 | 0.4 | 17.65 | 100.0 | 0.58 | 31.82 | 2800.0 | 0.13 | 0.0 | -13.33 | 0.01 | 0.0 | -50.0 | 141.67 | 156.28 | 369.17 |
| 23Q1 (14) | -1.46 | -241.75 | -168.54 | -0.05 | -150.0 | 0 | -0.17 | 0.0 | -6.25 | -0.03 | 85.71 | -115.79 | -1.51 | -249.5 | -170.89 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.34 | 217.24 | -58.02 | 0.44 | 466.67 | -18.52 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | -50.0 | -251.72 | -107.33 | -183.91 |
| 22Q4 (13) | 1.03 | 306.0 | 237.33 | -0.02 | 0 | 50.0 | -0.17 | -6.25 | -6.25 | -0.21 | -2000.0 | -200.0 | 1.01 | 302.0 | 227.85 | 0 | 0 | 0 | -0.01 | 0 | 50.0 | -0.00 | 0 | 0 | -0.29 | -207.41 | -148.33 | -0.12 | -233.33 | -250.0 | 0.14 | -6.67 | -6.67 | 0.01 | -50.0 | -50.0 | 3433.33 | 1885.33 | 1244.44 |
| 22Q3 (12) | -0.5 | -400.0 | 89.71 | 0 | 100.0 | 0 | -0.16 | 0.0 | -6.67 | -0.01 | 92.31 | 98.33 | -0.5 | -163.16 | 89.71 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.27 | 35.0 | -78.05 | 0.09 | 350.0 | -90.32 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -192.31 | -265.38 | 56.47 |
| 22Q2 (11) | -0.1 | -104.69 | -106.85 | -0.09 | 0 | 25.0 | -0.16 | 0.0 | -6.67 | -0.13 | -168.42 | -119.4 | -0.19 | -108.92 | -114.18 | 0.01 | 0 | 0 | -0.01 | 0 | 87.5 | 0.20 | 0 | 0 | 0.2 | -75.31 | -79.17 | 0.02 | -96.3 | -94.59 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -52.63 | -117.54 | -119.47 |
| 22Q1 (10) | 2.13 | 384.0 | 88.5 | 0 | 100.0 | -100.0 | -0.16 | 0.0 | -6.67 | 0.19 | 371.43 | 0 | 2.13 | 369.62 | 85.22 | 0 | 0 | -100.0 | 0 | 100.0 | -100.0 | -0.00 | 0 | -100.0 | 0.81 | 35.0 | 42.11 | 0.54 | 575.0 | 2800.0 | 0.15 | 0.0 | -6.25 | 0.02 | 0.0 | 0.0 | 300.00 | 200.0 | -57.52 |
| 21Q4 (9) | -0.75 | 84.57 | -130.0 | -0.04 | 0 | 42.86 | -0.16 | -6.67 | -166.67 | -0.07 | 88.33 | 75.86 | -0.79 | 83.74 | -132.51 | 0 | 0 | -100.0 | -0.02 | 0 | 60.0 | -0.00 | 0 | -100.0 | 0.6 | -51.22 | -64.07 | 0.08 | -91.4 | -94.56 | 0.15 | 0.0 | -37.5 | 0.02 | 0.0 | 0.0 | -300.00 | 32.1 | -307.6 |
| 21Q3 (8) | -4.86 | -432.88 | -12050.0 | 0 | 100.0 | -100.0 | -0.15 | 0.0 | 0 | -0.6 | -189.55 | -1600.0 | -4.86 | -462.69 | -12250.0 | 0 | 0 | -100.0 | 0 | 100.0 | -100.0 | -0.00 | 0 | -100.0 | 1.23 | 28.12 | -30.51 | 0.93 | 151.35 | -33.57 | 0.15 | 0.0 | -46.43 | 0.02 | 0.0 | -33.33 | -441.82 | -263.41 | -18787.73 |
| 21Q2 (7) | 1.46 | 29.2 | 6.57 | -0.12 | -700.0 | -500.0 | -0.15 | 0.0 | 0 | 0.67 | 0 | 770.0 | 1.34 | 16.52 | -0.74 | 0 | -100.0 | 0 | -0.08 | -366.67 | -500.0 | -0.00 | -100.0 | 0 | 0.96 | 68.42 | -1.03 | 0.37 | 1950.0 | -17.78 | 0.15 | -6.25 | -50.0 | 0.02 | 0.0 | -33.33 | 270.37 | -61.72 | 53.93 |
| 21Q1 (6) | 1.13 | -54.8 | 243.04 | 0.02 | 128.57 | 0 | -0.15 | -150.0 | 65.91 | 0 | 100.0 | 100.0 | 1.15 | -52.67 | 245.57 | 0.01 | 0.0 | 0 | 0.03 | 160.0 | 0 | 0.13 | 2.29 | 0 | 0.57 | -65.87 | -51.69 | -0.02 | -101.36 | -101.98 | 0.16 | -33.33 | -38.46 | 0.02 | 0.0 | 0.0 | 706.25 | 388.72 | 1253.24 |
| 20Q4 (5) | 2.5 | 6350.0 | -18.57 | -0.07 | -187.5 | -40.0 | -0.06 | 0 | 0.0 | -0.29 | -825.0 | -462.5 | 2.43 | 5975.0 | -19.54 | 0.01 | 0.0 | 0.0 | -0.05 | -145.45 | -400.0 | 0.13 | 17.63 | 11.32 | 1.67 | -5.65 | 9.87 | 1.47 | 5.0 | 15.75 | 0.24 | -14.29 | 50.0 | 0.02 | -33.33 | 0.0 | 144.51 | 6277.75 | -31.75 |
| 20Q3 (4) | -0.04 | -102.92 | 0.0 | 0.08 | 500.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 140.0 | 0.0 | 0.04 | -97.04 | 0.0 | 0.01 | 0 | 0.0 | 0.11 | 450.0 | 0.0 | 0.11 | 0 | 0.0 | 1.77 | 82.47 | 0.0 | 1.4 | 211.11 | 0.0 | 0.28 | -6.67 | 0.0 | 0.03 | 0.0 | 0.0 | -2.34 | -101.33 | 0.0 |
| 20Q2 (3) | 1.37 | 273.42 | 0.0 | -0.02 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.1 | 28.57 | 0.0 | 1.35 | 270.89 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.97 | -17.8 | 0.0 | 0.45 | -55.45 | 0.0 | 0.3 | 15.38 | 0.0 | 0.03 | 50.0 | 0.0 | 175.64 | 386.81 | 0.0 |
| 20Q1 (2) | -0.79 | -125.73 | 0.0 | 0 | 100.0 | 0.0 | -0.44 | -633.33 | 0.0 | -0.14 | -275.0 | 0.0 | -0.79 | -126.16 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 1.18 | -22.37 | 0.0 | 1.01 | -20.47 | 0.0 | 0.26 | 62.5 | 0.0 | 0.02 | 0.0 | 0.0 | -61.24 | -128.92 | 0.0 |
| 19Q4 (1) | 3.07 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 211.72 | 0.0 | 0.0 |
