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) | 0.6 | -69.07 | -0.05 | 0 | -0.8 | 0 | 0 | 0 | 0.55 | -60.99 | 0.34 | 30.77 | 0 | 0 | 4.33 | 62.59 | 0.29 | -71.29 | 0.38 | -66.67 | 0.41 | -6.82 | 0.02 | 0.0 | 74.07 | -38.91 |
| 2022 (9) | 1.94 | -13.78 | -0.53 | 0 | -1.26 | 0 | 0 | 0 | 1.41 | 88.0 | 0.26 | -84.15 | 0 | 0 | 2.66 | -83.63 | 1.01 | -37.65 | 1.14 | -16.18 | 0.44 | 12.82 | 0.02 | 0.0 | 121.25 | -4.62 |
| 2021 (8) | 2.25 | 8.7 | -1.5 | 0 | 0.11 | -93.25 | 0.05 | 0 | 0.75 | 0 | 1.64 | -59.31 | 0 | 0 | 16.27 | -52.36 | 1.62 | -35.46 | 1.36 | -27.27 | 0.39 | 11.43 | 0.02 | -33.33 | 127.12 | 38.17 |
| 2020 (7) | 2.07 | 75.42 | -4.16 | 0 | 1.63 | 0 | -0.01 | 0 | -2.09 | 0 | 4.03 | 632.73 | 0 | 0 | 34.15 | 547.66 | 2.51 | 116.38 | 1.87 | 136.71 | 0.35 | -22.22 | 0.03 | 200.0 | 92.00 | -2.54 |
| 2019 (6) | 1.18 | -44.86 | -0.66 | 0 | -0.97 | 0 | -0.04 | 0 | 0.52 | -74.88 | 0.55 | 266.67 | 0 | 0 | 5.27 | 336.98 | 1.16 | -29.7 | 0.79 | -46.26 | 0.45 | 60.71 | 0.01 | 0.0 | 94.40 | -22.36 |
| 2018 (5) | 2.14 | 234.38 | -0.07 | 0 | -0.36 | 0 | -0.01 | 0 | 2.07 | 696.15 | 0.15 | -66.67 | 0 | 0 | 1.21 | -66.59 | 1.65 | 15.38 | 1.47 | 56.38 | 0.28 | -17.65 | 0.01 | 0.0 | 121.59 | 145.08 |
| 2017 (4) | 0.64 | -63.64 | -0.38 | 0 | -0.85 | 0 | 0.01 | 0 | 0.26 | -80.0 | 0.45 | -2.17 | 0 | 0 | 3.61 | -19.29 | 1.43 | 0.0 | 0.94 | -18.97 | 0.34 | 3.03 | 0.01 | 0.0 | 49.61 | -57.72 |
| 2016 (3) | 1.76 | 24.82 | -0.46 | 0 | -0.91 | 0 | 0 | 0 | 1.3 | 13.04 | 0.46 | 100.0 | 0 | 0 | 4.47 | 77.24 | 1.43 | 43.0 | 1.16 | 46.84 | 0.33 | 3.12 | 0.01 | 0.0 | 117.33 | -6.8 |
| 2015 (2) | 1.41 | -22.53 | -0.26 | 0 | -0.72 | 0 | 0.01 | 0.0 | 1.15 | -34.66 | 0.23 | 130.0 | 0 | 0 | 2.52 | 167.62 | 1.0 | -39.02 | 0.79 | -43.57 | 0.32 | -30.43 | 0.01 | 0.0 | 125.89 | 29.35 |
| 2014 (1) | 1.82 | 97.83 | -0.06 | 0 | -0.26 | 0 | 0.01 | 0 | 1.76 | 104.65 | 0.1 | 11.11 | 0 | 0 | 0.94 | -25.26 | 1.64 | 187.72 | 1.4 | 211.11 | 0.46 | -8.0 | 0.01 | 0 | 97.33 | 0.5 |
| 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) | 0.09 | -18.18 | 550.0 | -0.02 | -200.0 | 80.0 | -0.6 | -566.67 | -71.43 | 0 | 0 | 100.0 | 0.07 | -46.15 | 158.33 | 0.02 | 100.0 | -80.0 | 0 | 0 | 0 | 1.26 | 120.13 | -79.62 | -0.04 | -300.0 | 55.56 | -0.06 | -175.0 | -700.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 180.00 | 210.91 | 1180.0 |
| 24Q2 (19) | 0.11 | 237.5 | 175.0 | 0.02 | 133.33 | -88.24 | -0.09 | 62.5 | -12.5 | 0 | 100.0 | -100.0 | 0.13 | 192.86 | -38.1 | 0.01 | -50.0 | -93.75 | 0 | 0 | 0 | 0.57 | -46.86 | -92.07 | -0.01 | -120.0 | -106.67 | 0.08 | -20.0 | -61.9 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 57.89 | 251.97 | 363.16 |
| 24Q1 (18) | -0.08 | -119.05 | -147.06 | -0.06 | -200.0 | 45.45 | -0.24 | -166.67 | 14.29 | -0.01 | -150.0 | 66.67 | -0.14 | -135.0 | -333.33 | 0.02 | 100.0 | -75.0 | 0 | 0 | 0 | 1.08 | 93.55 | -70.43 | 0.05 | -16.67 | -72.22 | 0.1 | 233.33 | -23.08 | 0.1 | -9.09 | 0.0 | 0.01 | 0.0 | 0.0 | -38.10 | -113.61 | -153.78 |
| 23Q4 (17) | 0.42 | 2200.0 | 100.0 | -0.02 | 80.0 | 66.67 | -0.09 | 74.29 | -200.0 | 0.02 | 200.0 | 0.0 | 0.4 | 433.33 | 166.67 | 0.01 | -90.0 | -85.71 | 0 | 0 | 0 | 0.56 | -91.0 | -85.56 | 0.06 | 166.67 | -50.0 | 0.03 | 200.0 | 0 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 280.00 | 1780.0 | 46.67 |
| 23Q3 (16) | -0.02 | -150.0 | -101.94 | -0.1 | -158.82 | -66.67 | -0.35 | -337.5 | 28.57 | -0.02 | -166.67 | 0.0 | -0.12 | -157.14 | -112.37 | 0.1 | -37.5 | 150.0 | 0 | 0 | 0 | 6.17 | -14.35 | 304.32 | -0.09 | -160.0 | -133.33 | 0.01 | -95.24 | -97.73 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | -16.67 | -233.33 | -109.06 |
| 23Q2 (15) | 0.04 | -76.47 | -92.16 | 0.17 | 254.55 | 144.74 | -0.08 | 71.43 | 70.37 | 0.03 | 200.0 | -25.0 | 0.21 | 250.0 | 61.54 | 0.16 | 100.0 | 33.33 | 0 | 0 | 0 | 7.21 | 98.2 | 54.95 | 0.15 | -16.67 | -51.61 | 0.21 | 61.54 | -46.15 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 12.50 | -82.35 | -87.5 |
| 23Q1 (14) | 0.17 | -19.05 | -10.53 | -0.11 | -83.33 | -266.67 | -0.28 | -833.33 | 40.43 | -0.03 | -250.0 | 25.0 | 0.06 | -60.0 | -62.5 | 0.08 | 14.29 | 166.67 | 0 | 0 | 0 | 3.64 | -5.45 | 232.12 | 0.18 | 50.0 | -41.94 | 0.13 | 0 | -59.38 | 0.1 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 70.83 | -62.9 | 67.76 |
| 22Q4 (13) | 0.21 | -79.61 | -63.16 | -0.06 | 0.0 | 91.3 | -0.03 | 93.88 | -110.34 | 0.02 | 200.0 | 0 | 0.15 | -84.54 | 225.0 | 0.07 | 75.0 | -90.0 | 0 | 0 | 0 | 3.85 | 151.92 | -88.19 | 0.12 | -55.56 | -50.0 | 0 | -100.0 | -100.0 | 0.1 | -9.09 | -16.67 | 0.01 | 0.0 | 0.0 | 190.91 | 3.8 | 20.57 |
| 22Q3 (12) | 1.03 | 101.96 | 63.49 | -0.06 | 84.21 | 57.14 | -0.49 | -81.48 | -600.0 | -0.02 | -150.0 | 0 | 0.97 | 646.15 | 97.96 | 0.04 | -66.67 | -69.23 | 0 | 0 | 0 | 1.53 | -67.18 | -67.0 | 0.27 | -12.9 | -43.75 | 0.44 | 12.82 | 10.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 183.93 | 83.93 | 51.81 |
| 22Q2 (11) | 0.51 | 168.42 | -20.31 | -0.38 | -1166.67 | -40.74 | -0.27 | 42.55 | -575.0 | 0.04 | 200.0 | 300.0 | 0.13 | -18.75 | -64.86 | 0.12 | 300.0 | -71.43 | 0 | 0 | 0 | 4.65 | 324.81 | -71.21 | 0.31 | 0.0 | -31.11 | 0.39 | 21.88 | 11.43 | 0.11 | -8.33 | 37.5 | 0.01 | 0.0 | 0.0 | 100.00 | 136.84 | -31.25 |
| 22Q1 (10) | 0.19 | -66.67 | -53.66 | -0.03 | 95.65 | 92.31 | -0.47 | -262.07 | -571.43 | -0.04 | 0 | -200.0 | 0.16 | 233.33 | 700.0 | 0.03 | -95.71 | -92.31 | 0 | 0 | 0 | 1.09 | -96.64 | -92.93 | 0.31 | 29.17 | -31.11 | 0.32 | 39.13 | -15.79 | 0.12 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 42.22 | -73.33 | -51.6 |
| 21Q4 (9) | 0.57 | -9.52 | -59.29 | -0.69 | -392.86 | -4.55 | 0.29 | 514.29 | 138.16 | 0 | 0 | 0 | -0.12 | -124.49 | -116.22 | 0.7 | 438.46 | 4.48 | 0 | 0 | 0 | 32.56 | 603.76 | 15.17 | 0.24 | -50.0 | -46.67 | 0.23 | -42.5 | -11.54 | 0.12 | 9.09 | 71.43 | 0.01 | 0.0 | 0.0 | 158.33 | 30.69 | -61.55 |
| 21Q3 (8) | 0.63 | -1.56 | 550.0 | -0.14 | 48.15 | 84.95 | -0.07 | -75.0 | -114.29 | 0 | -100.0 | 0 | 0.49 | 32.43 | 145.79 | 0.13 | -69.05 | -86.17 | 0 | 0 | 0 | 4.63 | -71.36 | -79.87 | 0.48 | 6.67 | -55.56 | 0.4 | 14.29 | -50.62 | 0.11 | 37.5 | 57.14 | 0.01 | 0.0 | 0.0 | 121.15 | -16.71 | 870.19 |
| 21Q2 (7) | 0.64 | 56.1 | -1.54 | -0.27 | 30.77 | 86.43 | -0.04 | 42.86 | -101.87 | 0.01 | -75.0 | 150.0 | 0.37 | 1750.0 | 127.61 | 0.42 | 7.69 | -77.17 | 0 | 0 | 0 | 16.15 | 4.38 | -72.08 | 0.45 | 0.0 | -38.36 | 0.35 | -7.89 | -40.68 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 145.45 | 66.74 | 54.41 |
| 21Q1 (6) | 0.41 | -70.71 | 141.18 | -0.39 | 40.91 | 32.76 | -0.07 | 90.79 | 70.83 | 0.04 | 0 | 300.0 | 0.02 | -97.3 | 104.88 | 0.39 | -41.79 | -32.76 | 0 | 0 | 0 | 15.48 | -45.26 | -42.36 | 0.45 | 0.0 | 80.0 | 0.38 | 46.15 | 90.0 | 0.08 | 14.29 | -27.27 | 0.01 | 0.0 | 0.0 | 87.23 | -78.81 | 64.21 |
| 20Q4 (5) | 1.4 | 1100.0 | 976.92 | -0.66 | 29.03 | -65.0 | -0.76 | -255.1 | -204.0 | 0 | 0 | 100.0 | 0.74 | 169.16 | 374.07 | 0.67 | -28.72 | 109.38 | 0 | 0 | 0 | 28.27 | 23.0 | 89.06 | 0.45 | -58.33 | 542.86 | 0.26 | -67.9 | 273.33 | 0.07 | 0.0 | -36.36 | 0.01 | 0.0 | 0.0 | 411.76 | 2717.65 | 0 |
| 20Q3 (4) | -0.14 | -121.54 | 0.0 | -0.93 | 53.27 | 0.0 | 0.49 | -77.1 | 0.0 | 0 | 100.0 | 0.0 | -1.07 | 20.15 | 0.0 | 0.94 | -48.91 | 0.0 | 0 | 0 | 0.0 | 22.98 | -60.28 | 0.0 | 1.08 | 47.95 | 0.0 | 0.81 | 37.29 | 0.0 | 0.07 | -22.22 | 0.0 | 0.01 | 0.0 | 0.0 | -15.73 | -116.7 | 0.0 |
| 20Q2 (3) | 0.65 | 282.35 | 0.0 | -1.99 | -243.1 | 0.0 | 2.14 | 991.67 | 0.0 | -0.02 | -300.0 | 0.0 | -1.34 | -226.83 | 0.0 | 1.84 | 217.24 | 0.0 | 0 | 0 | 0.0 | 57.86 | 115.48 | 0.0 | 0.73 | 192.0 | 0.0 | 0.59 | 195.0 | 0.0 | 0.09 | -18.18 | 0.0 | 0.01 | 0.0 | 0.0 | 94.20 | 77.32 | 0.0 |
| 20Q1 (2) | 0.17 | 30.77 | 0.0 | -0.58 | -45.0 | 0.0 | -0.24 | 4.0 | 0.0 | 0.01 | 150.0 | 0.0 | -0.41 | -51.85 | 0.0 | 0.58 | 81.25 | 0.0 | 0 | 0 | 0.0 | 26.85 | 79.57 | 0.0 | 0.25 | 257.14 | 0.0 | 0.2 | 233.33 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 53.12 | 0 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.95 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
