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) | -0.36 | 0 | -0.66 | 0 | 0.63 | 0 | -0.03 | 0 | -1.02 | 0 | 0.33 | -8.33 | 0.01 | 0 | 3.49 | 49.96 | 0.19 | -90.55 | 0.14 | -92.09 | 0.59 | -1.67 | 0.04 | 33.33 | -46.75 | 0 |
| 2022 (9) | 2.23 | 232.84 | -0.53 | 0 | -1.57 | 0 | -0.01 | 0 | 1.7 | 0 | 0.36 | -33.33 | -0.06 | 0 | 2.33 | -32.82 | 2.01 | -1.47 | 1.77 | 8.59 | 0.6 | 11.11 | 0.03 | 50.0 | 92.92 | 203.71 |
| 2021 (8) | 0.67 | -27.17 | -0.67 | 0 | -0.26 | 0 | 0.11 | 0 | 0 | 0 | 0.54 | 38.46 | -0.03 | 0 | 3.47 | 6.47 | 2.04 | 131.82 | 1.63 | 129.58 | 0.54 | 10.2 | 0.02 | 0.0 | 30.59 | -59.43 |
| 2020 (7) | 0.92 | -44.58 | -0.46 | 0 | 0.26 | 0 | -0.06 | 0 | 0.46 | -59.65 | 0.39 | 18.18 | -0.04 | 0 | 3.26 | 18.28 | 0.88 | -13.73 | 0.71 | 2.9 | 0.49 | 8.89 | 0.02 | 0.0 | 75.41 | -47.3 |
| 2019 (6) | 1.66 | 40.68 | -0.52 | 0 | -0.61 | 0 | 0.02 | 100.0 | 1.14 | 1800.0 | 0.33 | -46.77 | -0.01 | 0 | 2.75 | -54.14 | 1.02 | 137.21 | 0.69 | 76.92 | 0.45 | 2.27 | 0.02 | 100.0 | 143.10 | 1.87 |
| 2018 (5) | 1.18 | 0 | -1.12 | 0 | -0.95 | 0 | 0.01 | 0 | 0.06 | 0 | 0.62 | 3.33 | -0.01 | 0 | 6.00 | -4.37 | 0.43 | 0 | 0.39 | 0 | 0.44 | 10.0 | 0.01 | -50.0 | 140.48 | 0 |
| 2017 (4) | -0.68 | 0 | -1.24 | 0 | 2.0 | 0 | -0.03 | 0 | -1.92 | 0 | 0.6 | -51.61 | -0.01 | 0 | 6.28 | -47.61 | -0.13 | 0 | -0.25 | 0 | 0.4 | 14.29 | 0.02 | 100.0 | -400.00 | 0 |
| 2016 (3) | 0.12 | -84.21 | -1.23 | 0 | -0.34 | 0 | -0.07 | 0 | -1.11 | 0 | 1.24 | 254.29 | 0.01 | -95.65 | 11.98 | 248.47 | -0.01 | 0 | -0.11 | 0 | 0.35 | 2.94 | 0.01 | -50.0 | 48.00 | -70.32 |
| 2015 (2) | 0.76 | -59.79 | -0.3 | 0 | -0.67 | 0 | 0.03 | 0 | 0.46 | -72.12 | 0.35 | 6.06 | 0.23 | 130.0 | 3.44 | 56.28 | -0.14 | 0 | 0.11 | -87.64 | 0.34 | -5.56 | 0.02 | 0.0 | 161.70 | 8.66 |
| 2014 (1) | 1.89 | -7.8 | -0.24 | 0 | 0.62 | 0 | -0.13 | 0 | 1.65 | -12.7 | 0.33 | -13.16 | 0.1 | 0 | 2.20 | -13.39 | 1.05 | -7.08 | 0.89 | 1.14 | 0.36 | -10.0 | 0.02 | -33.33 | 148.82 | -4.9 |
| 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) | 0.34 | 0.0 | 1033.33 | -0.67 | -378.57 | -644.44 | 0.3 | 233.33 | 528.57 | 0.09 | 280.0 | 0 | -0.33 | -265.0 | -450.0 | 0.67 | 378.57 | 737.5 | 0 | 0 | -100.0 | 25.67 | 365.74 | 628.4 | 0.04 | -50.0 | 233.33 | -0.04 | -130.77 | -500.0 | 0.18 | 0.0 | 28.57 | 0.02 | 0.0 | 100.0 | 212.50 | 106.25 | 1033.33 |
| 24Q2 (19) | 0.34 | 750.0 | 209.09 | -0.14 | 6.67 | 66.67 | 0.09 | 280.0 | 400.0 | -0.05 | -25.0 | 0 | 0.2 | 281.82 | 164.52 | 0.14 | 16.67 | 75.0 | 0 | 100.0 | 100.0 | 5.51 | 5.64 | 50.89 | 0.08 | 900.0 | 0.0 | 0.13 | 160.0 | 85.71 | 0.18 | 5.88 | 28.57 | 0.02 | 0.0 | 100.0 | 103.03 | 518.18 | 106.06 |
| 24Q1 (18) | 0.04 | 104.71 | -88.57 | -0.15 | -66.67 | -150.0 | -0.05 | -106.67 | -66.67 | -0.04 | -300.0 | 20.0 | -0.11 | 88.3 | -137.93 | 0.12 | -20.0 | 500.0 | -0.02 | -122.22 | 66.67 | 5.22 | -20.7 | 609.57 | -0.01 | 50.0 | -105.88 | 0.05 | 183.33 | -54.55 | 0.17 | 6.25 | 13.33 | 0.02 | 0.0 | 100.0 | 16.67 | 102.35 | -87.14 |
| 23Q4 (17) | -0.85 | -2933.33 | -277.08 | -0.09 | 0.0 | 40.0 | 0.75 | 1171.43 | 568.75 | 0.02 | 0 | -50.0 | -0.94 | -1466.67 | -384.85 | 0.15 | 87.5 | 36.36 | 0.09 | -35.71 | 550.0 | 6.58 | 86.68 | 97.97 | -0.02 | 33.33 | -107.14 | -0.06 | -700.0 | -135.29 | 0.16 | 14.29 | 6.67 | 0.02 | 100.0 | 100.0 | -708.33 | -3877.78 | -586.98 |
| 23Q3 (16) | 0.03 | -72.73 | -90.91 | -0.09 | 78.57 | -200.0 | -0.07 | -133.33 | 82.05 | 0 | 0 | 100.0 | -0.06 | 80.65 | -120.0 | 0.08 | 0.0 | 100.0 | 0.14 | 187.5 | 0 | 3.52 | -3.52 | 251.54 | -0.03 | -137.5 | -105.45 | 0.01 | -85.71 | -98.21 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 18.75 | -62.5 | -59.09 |
| 23Q2 (15) | 0.11 | -68.57 | -88.54 | -0.42 | -600.0 | -1300.0 | -0.03 | 0.0 | 91.67 | 0 | 100.0 | -100.0 | -0.31 | -206.9 | -133.33 | 0.08 | 300.0 | 366.67 | -0.16 | -166.67 | 0 | 3.65 | 396.8 | 617.5 | 0.08 | -52.94 | -88.41 | 0.07 | -36.36 | -88.14 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0.0 | 50.00 | -61.43 | -60.94 |
| 23Q1 (14) | 0.35 | -27.08 | -23.91 | -0.06 | 60.0 | 80.65 | -0.03 | 81.25 | 95.45 | -0.05 | -225.0 | 16.67 | 0.29 | -12.12 | 93.33 | 0.02 | -81.82 | -92.0 | -0.06 | -200.0 | -200.0 | 0.74 | -77.87 | -88.5 | 0.17 | -39.29 | -65.31 | 0.11 | -35.29 | -75.56 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 129.63 | -10.88 | 71.9 |
| 22Q4 (13) | 0.48 | 45.45 | 172.73 | -0.15 | -400.0 | 40.0 | -0.16 | 58.97 | -132.65 | 0.04 | 233.33 | -33.33 | 0.33 | 10.0 | 136.26 | 0.11 | 175.0 | 37.5 | -0.02 | 0 | 0 | 3.32 | 231.5 | 61.59 | 0.28 | -49.09 | -31.71 | 0.17 | -69.64 | -54.05 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 145.45 | 217.36 | 216.8 |
| 22Q3 (12) | 0.33 | -65.62 | -57.14 | -0.03 | 0.0 | 76.92 | -0.39 | -8.33 | -657.14 | -0.03 | -200.0 | -400.0 | 0.3 | -67.74 | -53.12 | 0.04 | 233.33 | -71.43 | 0 | 0 | 100.0 | 1.00 | 242.02 | -71.14 | 0.55 | -20.29 | 5.77 | 0.56 | -5.08 | 24.44 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 45.83 | -64.19 | -64.29 |
| 22Q2 (11) | 0.96 | 108.7 | 405.26 | -0.03 | 90.32 | 88.46 | -0.36 | 45.45 | -227.27 | 0.03 | 150.0 | -50.0 | 0.93 | 520.0 | 1428.57 | -0.03 | -112.0 | -111.54 | 0 | 100.0 | 0 | -0.71 | -111.04 | -111.86 | 0.69 | 40.82 | 1.47 | 0.59 | 31.11 | 18.0 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0 | 128.00 | 69.74 | 324.42 |
| 22Q1 (10) | 0.46 | 169.7 | 24.32 | -0.31 | -24.0 | -933.33 | -0.66 | -234.69 | 7.04 | -0.06 | -200.0 | -200.0 | 0.15 | 116.48 | -55.88 | 0.25 | 212.5 | 316.67 | -0.02 | 0 | -100.0 | 6.39 | 210.9 | 249.53 | 0.49 | 19.51 | 13.95 | 0.45 | 21.62 | 45.16 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0 | 75.41 | 160.56 | -10.32 |
| 21Q4 (9) | -0.66 | -185.71 | -176.74 | -0.25 | -92.31 | 76.85 | 0.49 | 600.0 | 0.0 | 0.06 | 500.0 | 200.0 | -0.91 | -242.19 | -313.64 | 0.08 | -42.86 | -27.27 | 0 | 100.0 | 0 | 2.06 | -40.8 | -36.99 | 0.41 | -21.15 | 24.24 | 0.37 | -17.78 | 94.74 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0 | -124.53 | -197.04 | -146.34 |
| 21Q3 (8) | 0.77 | 305.26 | 140.62 | -0.13 | 50.0 | -208.33 | 0.07 | 163.64 | 115.22 | 0.01 | -83.33 | 200.0 | 0.64 | 1014.29 | 45.45 | 0.14 | -46.15 | -6.67 | -0.02 | 0 | -100.0 | 3.47 | -41.61 | -27.28 | 0.52 | -23.53 | 126.09 | 0.45 | -10.0 | 221.43 | 0.14 | 7.69 | 16.67 | 0.01 | 0 | 0 | 128.33 | 325.53 | 4.27 |
| 21Q2 (7) | 0.19 | -48.65 | 190.48 | -0.26 | -766.67 | -130.23 | -0.11 | 84.51 | -144.0 | 0.06 | 400.0 | 400.0 | -0.07 | -120.59 | -110.77 | 0.26 | 333.33 | 160.0 | 0 | 100.0 | 0 | 5.95 | 225.25 | 64.81 | 0.68 | 58.14 | 300.0 | 0.5 | 61.29 | 100.0 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 30.16 | -64.14 | 153.14 |
| 21Q1 (6) | 0.37 | -56.98 | 840.0 | -0.03 | 97.22 | 91.67 | -0.71 | -244.9 | -3450.0 | -0.02 | 66.67 | -200.0 | 0.34 | 254.55 | 182.93 | 0.06 | -45.45 | 100.0 | -0.01 | 0 | 66.67 | 1.83 | -43.96 | 65.24 | 0.43 | 30.3 | 207.14 | 0.31 | 63.16 | 138.46 | 0.13 | 0.0 | 8.33 | 0 | 0 | -100.0 | 84.09 | -68.71 | 537.27 |
| 20Q4 (5) | 0.86 | 168.75 | 59.26 | -1.08 | -1000.0 | -315.38 | 0.49 | 206.52 | 263.33 | -0.06 | -500.0 | -500.0 | -0.22 | -150.0 | -178.57 | 0.11 | -26.67 | 57.14 | 0 | 100.0 | 0 | 3.26 | -31.67 | 32.43 | 0.33 | 43.48 | 83.33 | 0.19 | 35.71 | 111.11 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 268.75 | 118.36 | 4.51 |
| 20Q3 (4) | 0.32 | 252.38 | 0.0 | 0.12 | -86.05 | 0.0 | -0.46 | -284.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.44 | -32.31 | 0.0 | 0.15 | 50.0 | 0.0 | -0.01 | 0 | 0.0 | 4.78 | 32.32 | 0.0 | 0.23 | 35.29 | 0.0 | 0.14 | -44.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 123.08 | 316.85 | 0.0 |
| 20Q2 (3) | -0.21 | -320.0 | 0.0 | 0.86 | 338.89 | 0.0 | 0.25 | 1350.0 | 0.0 | -0.02 | -200.0 | 0.0 | 0.65 | 258.54 | 0.0 | 0.1 | 233.33 | 0.0 | 0 | 100.0 | 0.0 | 3.61 | 226.11 | 0.0 | 0.17 | 21.43 | 0.0 | 0.25 | 92.31 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -56.76 | -195.14 | 0.0 |
| 20Q1 (2) | -0.05 | -109.26 | 0.0 | -0.36 | -38.46 | 0.0 | -0.02 | 93.33 | 0.0 | 0.02 | 300.0 | 0.0 | -0.41 | -246.43 | 0.0 | 0.03 | -57.14 | 0.0 | -0.03 | 0 | 0.0 | 1.11 | -55.09 | 0.0 | 0.14 | -22.22 | 0.0 | 0.13 | 44.44 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | -19.23 | -107.48 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 257.14 | 0.0 | 0.0 |
