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) | 1.24 | -37.06 | -1.85 | 0 | 0.94 | 0 | 0.04 | -63.64 | -0.61 | 0 | 1.49 | -50.83 | 0 | 0 | 11.75 | -53.38 | 0.08 | -74.19 | 0.03 | 0 | 2.0 | -6.98 | 0.05 | -28.57 | 59.62 | -37.36 |
| 2022 (9) | 1.97 | 198.48 | -3.11 | 0 | -0.28 | 0 | 0.11 | 0 | -1.14 | 0 | 3.03 | 41.59 | 0 | 0 | 25.21 | 37.82 | 0.31 | -55.71 | -0.15 | 0 | 2.15 | -6.11 | 0.07 | 0.0 | 95.17 | 326.82 |
| 2021 (8) | 0.66 | -75.91 | -2.29 | 0 | -0.62 | 0 | -0.15 | 0 | -1.63 | 0 | 2.14 | 94.55 | 0 | 0 | 18.29 | 67.77 | 0.7 | 900.0 | 0.6 | 0 | 2.29 | -5.76 | 0.07 | 40.0 | 22.30 | -80.06 |
| 2020 (7) | 2.74 | -24.31 | -1.03 | 0 | -1.02 | 0 | 0.09 | -57.14 | 1.71 | -33.98 | 1.1 | -36.42 | 0 | 0 | 10.90 | -33.39 | 0.07 | -75.86 | -0.03 | 0 | 2.43 | -1.22 | 0.05 | 0.0 | 111.84 | -10.1 |
| 2019 (6) | 3.62 | 27.02 | -1.03 | 0 | -0.71 | 0 | 0.21 | 162.5 | 2.59 | 463.04 | 1.73 | 51.75 | 0 | 0 | 16.37 | 73.72 | 0.29 | -74.11 | 0.4 | -58.76 | 2.46 | 12.33 | 0.05 | 25.0 | 124.40 | 39.68 |
| 2018 (5) | 2.85 | -28.21 | -2.39 | 0 | -1.03 | 0 | 0.08 | 0 | 0.46 | -85.67 | 1.14 | 40.74 | 0 | 0 | 9.42 | 43.53 | 1.12 | -36.72 | 0.97 | -33.1 | 2.19 | 3.3 | 0.04 | -20.0 | 89.06 | -18.79 |
| 2017 (4) | 3.97 | 10.28 | -0.76 | 0 | -1.64 | 0 | -0.07 | 0 | 3.21 | 54.33 | 0.81 | -43.75 | 0 | 0 | 6.56 | -39.56 | 1.77 | 7.93 | 1.45 | 7.41 | 2.12 | -14.17 | 0.05 | -16.67 | 109.67 | 18.2 |
| 2016 (3) | 3.6 | 63.64 | -1.52 | 0 | -2.78 | 0 | 0.14 | 0 | 2.08 | 252.54 | 1.44 | -37.12 | 0 | 0 | 10.86 | -31.38 | 1.64 | 0.0 | 1.35 | 9.76 | 2.47 | 0.41 | 0.06 | -14.29 | 92.78 | 58.58 |
| 2015 (2) | 2.2 | -32.52 | -1.61 | 0 | -0.26 | 0 | -0.46 | 0 | 0.59 | 1375.0 | 2.29 | -13.26 | 0 | 0 | 15.83 | -20.33 | 1.64 | 54.72 | 1.23 | 30.85 | 2.46 | 10.81 | 0.07 | 16.67 | 58.51 | -42.21 |
| 2014 (1) | 3.26 | 33.61 | -3.22 | 0 | 0.05 | -98.89 | 0.23 | 0 | 0.04 | 0 | 2.64 | -58.69 | 0 | 0 | 19.86 | -64.31 | 1.06 | -22.63 | 0.94 | -29.32 | 2.22 | 38.75 | 0.06 | 50.0 | 101.24 | 23.23 |
| 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) | 0.89 | 790.0 | 990.0 | 0.08 | 161.54 | 111.59 | -0.57 | -714.29 | -181.43 | 0.43 | 368.75 | 760.0 | 0.97 | 3333.33 | 222.78 | 0.44 | 51.72 | 0.0 | 0 | 0 | 0 | 10.55 | 40.08 | -19.42 | 0.16 | 128.57 | 77.78 | 0.13 | 85.71 | 44.44 | 0.55 | 3.77 | 10.0 | 0.01 | 0.0 | 0.0 | 128.99 | 686.81 | 873.91 |
| 24Q2 (19) | 0.1 | -80.0 | -88.76 | -0.13 | 71.74 | 80.6 | -0.07 | -150.0 | -187.5 | -0.16 | -200.0 | -164.0 | -0.03 | -175.0 | -113.64 | 0.29 | -30.95 | -27.5 | 0 | 0 | 0 | 7.53 | -38.31 | -45.58 | 0.07 | -12.5 | 170.0 | 0.07 | -30.0 | 163.64 | 0.53 | 3.92 | 6.0 | 0.01 | 0.0 | 0.0 | 16.39 | -79.67 | -92.63 |
| 24Q1 (18) | 0.5 | 194.12 | 72.41 | -0.46 | -253.85 | -27.78 | 0.14 | 380.0 | -30.0 | 0.16 | 180.0 | 366.67 | 0.04 | 0.0 | 157.14 | 0.42 | 75.0 | 2.44 | 0 | 0 | 0 | 12.21 | 87.72 | -18.41 | 0.08 | -46.67 | 233.33 | 0.1 | -28.57 | 225.0 | 0.51 | 4.08 | 2.0 | 0.01 | 0.0 | 0.0 | 80.65 | 203.61 | 19.58 |
| 23Q4 (17) | 0.17 | 270.0 | -81.52 | -0.13 | 81.16 | 85.39 | -0.05 | -107.14 | 58.33 | -0.2 | -500.0 | 28.57 | 0.04 | 105.06 | 33.33 | 0.24 | -45.45 | -75.51 | 0 | 0 | 0 | 6.50 | -50.33 | -78.63 | 0.15 | 66.67 | 150.0 | 0.14 | 55.56 | 125.0 | 0.49 | -2.0 | -5.77 | 0.01 | 0.0 | 0.0 | 26.56 | 259.38 | 0 |
| 23Q3 (16) | -0.1 | -111.24 | -200.0 | -0.69 | -2.99 | 14.81 | 0.7 | 775.0 | 438.46 | 0.05 | -80.0 | 600.0 | -0.79 | -459.09 | -11.27 | 0.44 | 10.0 | -27.87 | 0 | 0 | 0 | 13.10 | -5.39 | -34.74 | 0.09 | 190.0 | 80.0 | 0.09 | 181.82 | -25.0 | 0.5 | 0.0 | -5.66 | 0.01 | 0.0 | -50.0 | -16.67 | -107.49 | -211.67 |
| 23Q2 (15) | 0.89 | 206.9 | 3.49 | -0.67 | -86.11 | -1.52 | 0.08 | -60.0 | 126.67 | 0.25 | 516.67 | 13.64 | 0.22 | 414.29 | 10.0 | 0.4 | -2.44 | -40.3 | 0 | 0 | 0 | 13.84 | -7.5 | -37.41 | -0.1 | -66.67 | -211.11 | -0.11 | -37.5 | -164.71 | 0.5 | 0.0 | -9.09 | 0.01 | 0.0 | -50.0 | 222.50 | 229.91 | 91.45 |
| 23Q1 (14) | 0.29 | -68.48 | 190.0 | -0.36 | 59.55 | 52.63 | 0.2 | 266.67 | 1900.0 | -0.06 | 78.57 | -135.29 | -0.07 | -333.33 | 89.39 | 0.41 | -58.16 | -46.75 | 0 | 0 | 0 | 14.96 | -50.83 | -46.95 | -0.06 | -200.0 | -154.55 | -0.08 | 85.71 | -166.67 | 0.5 | -3.85 | -9.09 | 0.01 | 0.0 | -50.0 | 67.44 | 0 | 365.35 |
| 22Q4 (13) | 0.92 | 820.0 | 196.77 | -0.89 | -9.88 | -18.67 | -0.12 | -192.31 | -192.31 | -0.28 | -2700.0 | -115.38 | 0.03 | 104.23 | 106.82 | 0.98 | 60.66 | 38.03 | 0 | 0 | 0 | 30.43 | 51.67 | 31.17 | 0.06 | 20.0 | -71.43 | -0.56 | -566.67 | -429.41 | 0.52 | -1.89 | -7.14 | 0.01 | -50.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.1 | -88.37 | -41.18 | -0.81 | -22.73 | -39.66 | 0.13 | 143.33 | 135.14 | -0.01 | -104.55 | -111.11 | -0.71 | -455.0 | -73.17 | 0.61 | -8.96 | 1.67 | 0 | 0 | 0 | 20.07 | -9.25 | -0.34 | 0.05 | -44.44 | -72.22 | 0.12 | -29.41 | -40.0 | 0.53 | -3.64 | -5.36 | 0.02 | 0.0 | 0.0 | 14.93 | -87.16 | -31.52 |
| 22Q2 (11) | 0.86 | 760.0 | 2250.0 | -0.66 | 13.16 | 20.48 | -0.3 | -3100.0 | -233.33 | 0.22 | 29.41 | 283.33 | 0.2 | 130.3 | 122.99 | 0.67 | -12.99 | 15.52 | 0 | 0 | 0 | 22.11 | -21.6 | 16.28 | 0.09 | -18.18 | -57.14 | 0.17 | 41.67 | 13.33 | 0.55 | 0.0 | -5.17 | 0.02 | 0.0 | 0.0 | 116.22 | 701.89 | 2279.05 |
| 22Q1 (10) | 0.1 | -67.74 | -52.38 | -0.76 | -1.33 | -484.62 | 0.01 | -92.31 | 103.45 | 0.17 | 230.77 | 1600.0 | -0.66 | -50.0 | -925.0 | 0.77 | 8.45 | 208.0 | 0 | 0 | 0 | 28.21 | 21.56 | 194.46 | 0.11 | -47.62 | 37.5 | 0.12 | -29.41 | 71.43 | 0.55 | -1.79 | -8.33 | 0.02 | 0.0 | 0.0 | 14.49 | -64.94 | -52.38 |
| 21Q4 (9) | 0.31 | 82.35 | -34.04 | -0.75 | -29.31 | -53.06 | 0.13 | 135.14 | 262.5 | -0.13 | -244.44 | -750.0 | -0.44 | -7.32 | -2100.0 | 0.71 | 18.33 | 91.89 | 0 | 0 | 0 | 23.20 | 15.24 | 73.71 | 0.21 | 16.67 | 425.0 | 0.17 | -15.0 | 0 | 0.56 | 0.0 | -6.67 | 0.02 | 0.0 | 100.0 | 41.33 | 89.65 | -46.35 |
| 21Q3 (8) | 0.17 | 525.0 | -85.34 | -0.58 | 30.12 | -314.29 | -0.37 | -311.11 | 36.21 | 0.09 | 175.0 | -74.29 | -0.41 | 52.87 | -140.2 | 0.6 | 3.45 | 53.85 | 0 | 0 | 0 | 20.13 | 5.88 | 33.2 | 0.18 | -14.29 | 200.0 | 0.2 | 33.33 | 1900.0 | 0.56 | -3.45 | -6.67 | 0.02 | 0.0 | 100.0 | 21.79 | 508.65 | -88.35 |
| 21Q2 (7) | -0.04 | -119.05 | -107.55 | -0.83 | -538.46 | -654.55 | -0.09 | 68.97 | 68.97 | -0.12 | -1300.0 | 70.0 | -0.87 | -1187.5 | -307.14 | 0.58 | 132.0 | 222.22 | 0 | 0 | 0 | 19.02 | 98.53 | 163.06 | 0.21 | 162.5 | 250.0 | 0.15 | 114.29 | 650.0 | 0.58 | -3.33 | -6.45 | 0.02 | 0.0 | 100.0 | -5.33 | -117.52 | -106.54 |
| 21Q1 (6) | 0.21 | -55.32 | -63.79 | -0.13 | 73.47 | 53.57 | -0.29 | -262.5 | -314.29 | 0.01 | -50.0 | -91.67 | 0.08 | 500.0 | -73.33 | 0.25 | -32.43 | 56.25 | 0 | 0 | 0 | 9.58 | -28.29 | 34.7 | 0.08 | 100.0 | 188.89 | 0.07 | 0 | 216.67 | 0.6 | 0.0 | -3.23 | 0.02 | 100.0 | 100.0 | 30.43 | -60.5 | -70.09 |
| 20Q4 (5) | 0.47 | -59.48 | -64.66 | -0.49 | -250.0 | -113.04 | -0.08 | 86.21 | 33.33 | 0.02 | -94.29 | -88.24 | -0.02 | -101.96 | -101.82 | 0.37 | -5.13 | 23.33 | 0 | 0 | 0 | 13.36 | -11.64 | 32.24 | 0.04 | -33.33 | -20.0 | 0 | -100.0 | -100.0 | 0.6 | 0.0 | -4.76 | 0.01 | 0.0 | -50.0 | 77.05 | -58.82 | -59.45 |
| 20Q3 (4) | 1.16 | 118.87 | 0.0 | -0.14 | -27.27 | 0.0 | -0.58 | -100.0 | 0.0 | 0.35 | 187.5 | 0.0 | 1.02 | 142.86 | 0.0 | 0.39 | 116.67 | 0.0 | 0 | 0 | 0.0 | 15.12 | 109.11 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.6 | -3.23 | 0.0 | 0.01 | 0.0 | 0.0 | 187.10 | 129.46 | 0.0 |
| 20Q2 (3) | 0.53 | -8.62 | 0.0 | -0.11 | 60.71 | 0.0 | -0.29 | -314.29 | 0.0 | -0.4 | -433.33 | 0.0 | 0.42 | 40.0 | 0.0 | 0.18 | 12.5 | 0.0 | 0 | 0 | 0.0 | 7.23 | 1.66 | 0.0 | 0.06 | 166.67 | 0.0 | 0.02 | 133.33 | 0.0 | 0.62 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.54 | -19.87 | 0.0 |
| 20Q1 (2) | 0.58 | -56.39 | 0.0 | -0.28 | -21.74 | 0.0 | -0.07 | 41.67 | 0.0 | 0.12 | -29.41 | 0.0 | 0.3 | -72.73 | 0.0 | 0.16 | -46.67 | 0.0 | 0 | 0 | 0.0 | 7.11 | -29.6 | 0.0 | -0.09 | -280.0 | 0.0 | -0.06 | -220.0 | 0.0 | 0.62 | -1.59 | 0.0 | 0.01 | -50.0 | 0.0 | 101.75 | -46.45 | 0.0 |
| 19Q4 (1) | 1.33 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.10 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 190.00 | 0.0 | 0.0 |
