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 | -5.34 | 0.9 | -83.3 | -2.22 | 0 | 0 | 0 | 2.14 | -68.06 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.08 | -1.82 | 0.9 | -3.23 | 0.11 | 0.0 | 0 | 0 | 122.77 | -2.53 |
| 2022 (9) | 1.31 | 33.67 | 5.39 | -29.91 | -6.66 | 0 | 0 | 0 | 6.7 | -22.72 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.1 | 12.24 | 0.93 | -87.33 | 0.11 | -8.33 | 0 | 0 | 125.96 | 858.85 |
| 2021 (8) | 0.98 | 5.38 | 7.69 | 50.49 | -8.64 | 0 | 0 | 0 | 8.67 | 43.54 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.98 | 40.0 | 7.34 | -23.38 | 0.12 | 0.0 | 0 | 0 | 13.14 | 37.02 |
| 2020 (7) | 0.93 | 0 | 5.11 | -28.33 | -6.05 | 0 | -0.03 | 0 | 6.04 | 57.29 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.7 | 84.21 | 9.58 | 45.81 | 0.12 | -50.0 | 0 | 0 | 9.59 | 0 |
| 2019 (6) | -3.29 | 0 | 7.13 | 81.89 | -3.92 | 0 | 3.31 | 0 | 3.84 | 105.35 | 0.1 | 900.0 | 0 | 0 | 16.13 | 17029.03 | 0.38 | 153.33 | 6.57 | 50.0 | 0.24 | 0.0 | 0 | 0 | -48.31 | 0 |
| 2018 (5) | -2.05 | 0 | 3.92 | 116.57 | -1.98 | 0 | -0.02 | 0 | 1.87 | -6.97 | 0.01 | -66.67 | 0 | 0 | 0.09 | -64.25 | 0.15 | -44.44 | 4.38 | 409.3 | 0.24 | 0.0 | 0 | 0 | -44.37 | 0 |
| 2017 (4) | 0.2 | 0 | 1.81 | 170.15 | -2.01 | 0 | -0.06 | 0 | 2.01 | 673.08 | 0.03 | 50.0 | 0 | 0 | 0.26 | 73.18 | 0.27 | -72.16 | 0.86 | -10.42 | 0.24 | -4.0 | 0 | 0 | 18.18 | 0 |
| 2016 (3) | -0.41 | 0 | 0.67 | -78.46 | -3.1 | 0 | -0.14 | 0 | 0.26 | -93.64 | 0.02 | -86.67 | 0 | 0 | 0.15 | -85.36 | 0.97 | -36.18 | 0.96 | -76.81 | 0.25 | -3.85 | 0 | 0 | -33.88 | 0 |
| 2015 (2) | 0.98 | 28.95 | 3.11 | 0 | -1.95 | 0 | 0.07 | 0 | 4.09 | 445.33 | 0.15 | 114.29 | 0 | 0 | 1.04 | 129.27 | 1.52 | 17.83 | 4.14 | 220.93 | 0.26 | 0.0 | 0 | 0 | 22.27 | -54.58 |
| 2014 (1) | 0.76 | -53.09 | -0.01 | 0 | -2.06 | 0 | -0.02 | 0 | 0.75 | -53.7 | 0.07 | 75.0 | 0 | 0 | 0.45 | 82.14 | 1.29 | -12.84 | 1.29 | -5.15 | 0.26 | -13.33 | 0 | 0 | 49.03 | -49.76 |
| 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) | 0.31 | 14.81 | -18.42 | -0.29 | -3.57 | 23.68 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 0.0 | 0.0 | 2.03 | 822.73 | 782.61 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 15.12 | -86.56 | -89.65 |
| 24Q2 (19) | 0.27 | -15.62 | -18.18 | -0.28 | -114.97 | 12.5 | -0.01 | 99.54 | 0.0 | 0 | 0 | 0 | -0.01 | -100.46 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | -6.9 | 0.0 | 0.22 | -8.33 | 0.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 112.50 | -8.59 | -14.77 |
| 24Q1 (18) | 0.32 | 52.38 | 0.0 | 1.87 | 950.0 | 3.31 | -2.18 | -21700.0 | 0.91 | 0 | 0 | 0 | 2.19 | 22000.0 | 2.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.29 | 3.57 | 11.54 | 0.24 | 4.35 | 9.09 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 123.08 | 52.38 | -3.85 |
| 23Q4 (17) | 0.21 | -44.74 | -22.22 | -0.22 | 42.11 | -4.76 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -0.01 | 0 | -116.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | 3.7 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 80.77 | -44.74 | -22.22 |
| 23Q3 (16) | 0.38 | 15.15 | 5.56 | -0.38 | -18.75 | -106.06 | -0.01 | 0.0 | 99.85 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 0.0 | 0.0 | 0.23 | 4.55 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 146.15 | 10.72 | 5.56 |
| 23Q2 (15) | 0.33 | 3.12 | -5.71 | -0.32 | -117.68 | 8.57 | -0.01 | 99.55 | 0.0 | 0 | 0 | 0 | 0.01 | -99.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 3.85 | 0.0 | 0.22 | 0.0 | -4.35 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 132.00 | 3.13 | -1.94 |
| 23Q1 (14) | 0.32 | 18.52 | -3.03 | 1.81 | 961.9 | 665.62 | -2.2 | -21900.0 | -21900.0 | 0 | 0 | 0 | 2.13 | 3450.0 | 21200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | -7.14 | -7.14 | 0.22 | -4.35 | -4.35 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 128.00 | 23.26 | 0.85 |
| 22Q4 (13) | 0.27 | -25.0 | 12.5 | -0.21 | -103.35 | 4.55 | -0.01 | 99.85 | 0.0 | 0 | 0 | 0 | 0.06 | -99.1 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | 3.7 | 3.7 | 0.23 | 0.0 | -47.73 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 103.85 | -25.0 | 103.37 |
| 22Q3 (12) | 0.36 | 2.86 | 111.76 | 6.27 | 1891.43 | -26.15 | -6.64 | -66300.0 | 23.33 | 0 | 0 | 0 | 6.63 | 0 | -23.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 0.0 | 8.0 | 0.23 | 0.0 | 9.52 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 138.46 | 2.86 | 95.48 |
| 22Q2 (11) | 0.35 | 6.06 | 16.67 | -0.35 | -9.38 | -16.67 | -0.01 | 0.0 | -150.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | -3.57 | 17.39 | 0.23 | 0.0 | 15.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 134.62 | 6.06 | 3.21 |
| 22Q1 (10) | 0.33 | 37.5 | 22.22 | -0.32 | -45.45 | -14.29 | -0.01 | 0.0 | -200.0 | 0 | 0 | 0 | 0.01 | -50.0 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | 3.7 | 21.74 | 0.23 | -47.73 | -96.46 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 126.92 | 148.56 | 2964.96 |
| 21Q4 (9) | 0.24 | 41.18 | 71.43 | -0.22 | -102.59 | -46.67 | -0.01 | 99.88 | -150.0 | 0 | 0 | -100.0 | 0.02 | -99.77 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | 8.0 | 22.73 | 0.44 | 109.52 | 175.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 51.06 | -27.91 | -30.7 |
| 21Q3 (8) | 0.17 | -43.33 | -63.83 | 8.49 | 2930.0 | 52.15 | -8.66 | -43400.0 | -42.9 | 0 | 0 | 100.0 | 8.66 | 0 | 43.14 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 8.7 | 56.25 | 0.21 | 5.0 | -97.66 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 70.83 | -45.69 | 1254.88 |
| 21Q2 (7) | 0.3 | 11.11 | 20.0 | -0.3 | -7.14 | -20.0 | 0.02 | 100.0 | 0 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | 0.0 | 27.78 | 0.2 | -96.92 | -37.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 130.43 | 3049.76 | 82.61 |
| 21Q1 (6) | 0.27 | 92.86 | 285.71 | -0.28 | -86.67 | -300.0 | 0.01 | -50.0 | 0 | 0 | -100.0 | 100.0 | -0.01 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | 4.55 | 64.29 | 6.49 | 3956.25 | 4892.31 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | -94.38 | -90.53 |
| 20Q4 (5) | 0.14 | -70.21 | -84.78 | -0.15 | -102.69 | 85.85 | 0.02 | 100.33 | -77.78 | 0.01 | 200.0 | -94.12 | -0.01 | -100.17 | 92.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | 37.5 | 4.76 | 0.16 | -98.21 | -87.4 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 73.68 | 1309.41 | -0.69 |
| 20Q3 (4) | 0.47 | 88.0 | 0.0 | 5.58 | 2332.0 | 0.0 | -6.06 | 0 | 0.0 | -0.01 | -200.0 | 0.0 | 6.05 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.16 | -11.11 | 0.0 | 8.96 | 2700.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.23 | -92.68 | 0.0 |
| 20Q2 (3) | 0.25 | 257.14 | 0.0 | -0.25 | -257.14 | 0.0 | 0 | 0 | 0.0 | 0.01 | 133.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.18 | 28.57 | 0.0 | 0.32 | 146.15 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 71.43 | 63.27 | 0.0 |
| 20Q1 (2) | 0.07 | -92.39 | 0.0 | -0.07 | 93.4 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | -117.65 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | -33.33 | 0.0 | 0.13 | -89.76 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 43.75 | -41.03 | 0.0 |
| 19Q4 (1) | 0.92 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 74.19 | 0.0 | 0.0 |
