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) | 1.99 | 2387.5 | -3.16 | 0 | 0.87 | -4.4 | 0.02 | 0 | -1.17 | 0 | 0.8 | 247.83 | 0.03 | 0 | 3.75 | 215.89 | 1.36 | -15.0 | 1.07 | 9.18 | 0.83 | 10.67 | 0.09 | 0.0 | 100.00 | 2175.0 |
| 2022 (9) | 0.08 | -95.45 | -1.09 | 0 | 0.91 | 0 | -0.04 | 0 | -1.01 | 0 | 0.23 | -4.17 | -0.28 | 0 | 1.19 | -24.63 | 1.6 | 25.0 | 0.98 | -6.67 | 0.75 | 4.17 | 0.09 | 12.5 | 4.40 | -95.38 |
| 2021 (8) | 1.76 | -32.31 | -0.79 | 0 | -0.69 | 0 | -0.02 | 0 | 0.97 | -64.73 | 0.24 | -7.69 | 0.01 | -66.67 | 1.57 | 7.98 | 1.28 | 30.61 | 1.05 | 47.89 | 0.72 | -8.86 | 0.08 | 33.33 | 95.14 | -42.92 |
| 2020 (7) | 2.6 | 15.04 | 0.15 | 0 | -3.42 | 0 | 0.1 | 0 | 2.75 | 62.72 | 0.26 | 8.33 | 0.03 | -25.0 | 1.46 | 16.05 | 0.98 | 50.77 | 0.71 | 0 | 0.79 | -16.84 | 0.06 | 0.0 | 166.67 | -43.95 |
| 2019 (6) | 2.26 | 679.31 | -0.57 | 0 | -1.11 | 0 | -0.02 | 0 | 1.69 | 894.12 | 0.24 | 50.0 | 0.04 | 0.0 | 1.26 | 35.01 | 0.65 | 35.42 | -0.25 | 0 | 0.95 | 280.0 | 0.06 | 0.0 | 297.37 | 310.16 |
| 2018 (5) | 0.29 | 0 | -0.12 | 0 | 0.63 | -84.89 | 0.05 | -37.5 | 0.17 | 0 | 0.16 | 45.45 | 0.04 | 33.33 | 0.93 | 32.43 | 0.48 | 1100.0 | 0.09 | 350.0 | 0.25 | 0.0 | 0.06 | -25.0 | 72.50 | 0 |
| 2017 (4) | -0.14 | 0 | -4.18 | 0 | 4.17 | 77.45 | 0.08 | -27.27 | -4.32 | 0 | 0.11 | -42.11 | 0.03 | -92.5 | 0.70 | -56.97 | 0.04 | 0 | 0.02 | 0 | 0.25 | 108.33 | 0.08 | 700.0 | -40.00 | 0 |
| 2016 (3) | -0.74 | 0 | -1.27 | 0 | 2.35 | 0 | 0.11 | 0 | -2.01 | 0 | 0.19 | 850.0 | 0.4 | 3900.0 | 1.63 | 799.4 | -1.43 | 0 | -1.37 | 0 | 0.12 | 200.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.65 | 0 | 4.3 | 85.34 | -4.21 | 0 | -0.02 | 0 | 3.65 | 0 | 0.02 | -75.0 | 0.01 | -80.0 | 0.18 | -64.2 | -5.13 | 0 | -4.65 | 0 | 0.04 | 0.0 | 0.01 | -80.0 | 0.00 | 0 |
| 2014 (1) | -2.34 | 0 | 2.32 | 3214.29 | -1.44 | 0 | 0.01 | 0.0 | -0.02 | 0 | 0.08 | 60.0 | 0.05 | -58.33 | 0.51 | 112.02 | -8.5 | 0 | -5.56 | 0 | 0.04 | -33.33 | 0.05 | 400.0 | 0.00 | 0 |
| 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) | 0.08 | -88.89 | 300.0 | -0.21 | -425.0 | 38.24 | 0.03 | 105.56 | -70.0 | -0.01 | 83.33 | 0.0 | -0.13 | -119.12 | 59.38 | 0.04 | 300.0 | -80.0 | -0.04 | -500.0 | -500.0 | 0.95 | 299.05 | -75.37 | 0.07 | -61.11 | 75.0 | 0.14 | 100.0 | 75.0 | 0.22 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 20.51 | -91.17 | 228.21 |
| 24Q2 (19) | 0.72 | 1000.0 | 46.94 | -0.04 | -200.0 | 84.0 | -0.54 | -292.86 | -5500.0 | -0.06 | -500.0 | -300.0 | 0.68 | 1800.0 | 183.33 | 0.01 | -80.0 | -97.83 | 0.01 | 200.0 | -94.44 | 0.24 | -76.22 | -97.5 | 0.18 | -52.63 | -30.77 | 0.07 | -70.83 | -58.82 | 0.22 | -4.35 | 10.0 | 0.02 | 0.0 | 0.0 | 232.26 | 1522.58 | 84.86 |
| 24Q1 (18) | -0.08 | -300.0 | -105.56 | 0.04 | 106.25 | 102.06 | 0.28 | -22.22 | -31.71 | -0.01 | -200.0 | 0.0 | -0.04 | 93.33 | 92.0 | 0.05 | -28.57 | -28.57 | -0.01 | 0 | 93.75 | 1.01 | -19.52 | -16.79 | 0.38 | 0.0 | -44.12 | 0.24 | -20.0 | -53.85 | 0.23 | 0.0 | 21.05 | 0.02 | 0.0 | 0.0 | -16.33 | -324.49 | -108.28 |
| 23Q4 (17) | 0.04 | 100.0 | 121.05 | -0.64 | -88.24 | 29.67 | 0.36 | 260.0 | -73.53 | 0.01 | 200.0 | 0.0 | -0.6 | -87.5 | 45.45 | 0.07 | -65.0 | 450.0 | 0 | -100.0 | 100.0 | 1.25 | -67.75 | 508.12 | 0.38 | 850.0 | -24.0 | 0.3 | 275.0 | -25.0 | 0.23 | 4.55 | 21.05 | 0.02 | 0.0 | -33.33 | 7.27 | 16.36 | 123.73 |
| 23Q3 (16) | 0.02 | -95.92 | -92.31 | -0.34 | -36.0 | -240.0 | 0.1 | 900.0 | 112.35 | -0.01 | -133.33 | -150.0 | -0.32 | -233.33 | -300.0 | 0.2 | -56.52 | 100.0 | 0.01 | -94.44 | 0.0 | 3.88 | -59.47 | 95.74 | 0.04 | -84.62 | -90.7 | 0.08 | -52.94 | -66.67 | 0.22 | 10.0 | 10.0 | 0.02 | 0.0 | 0.0 | 6.25 | -95.03 | -88.94 |
| 23Q2 (15) | 0.49 | -65.97 | 148.04 | -0.25 | 87.11 | -92.31 | 0.01 | -97.56 | -99.22 | 0.03 | 400.0 | 142.86 | 0.24 | 148.0 | 120.87 | 0.46 | 557.14 | 411.11 | 0.18 | 212.5 | 800.0 | 9.56 | 691.03 | 242.16 | 0.26 | -61.76 | 136.36 | 0.17 | -67.31 | 666.67 | 0.2 | 5.26 | 11.11 | 0.02 | 0.0 | 0.0 | 125.64 | -36.31 | 120.94 |
| 23Q1 (14) | 1.44 | 857.89 | 38.46 | -1.94 | -113.19 | -3333.33 | 0.41 | -69.85 | 144.09 | -0.01 | -200.0 | 0 | -0.5 | 54.55 | -145.45 | 0.07 | 450.0 | 16.67 | -0.16 | 51.52 | -900.0 | 1.21 | 494.73 | -7.31 | 0.68 | 36.0 | 21.43 | 0.52 | 30.0 | 44.44 | 0.19 | 0.0 | 5.56 | 0.02 | -33.33 | 0.0 | 197.26 | 743.69 | 6.22 |
| 22Q4 (13) | -0.19 | -173.08 | -129.23 | -0.91 | -810.0 | -35.82 | 1.36 | 267.9 | 183.33 | 0.01 | -50.0 | 0 | -1.1 | -787.5 | -5400.0 | -0.02 | -120.0 | -118.18 | -0.33 | -3400.0 | -3200.0 | -0.31 | -115.47 | -114.2 | 0.5 | 16.28 | -5.66 | 0.4 | 66.67 | -2.44 | 0.19 | -5.0 | 0.0 | 0.03 | 50.0 | 50.0 | -30.65 | -154.22 | -129.23 |
| 22Q3 (12) | 0.26 | 125.49 | 223.81 | -0.1 | 23.08 | -150.0 | -0.81 | -162.79 | -15.71 | 0.02 | 128.57 | 166.67 | 0.16 | 113.91 | 164.0 | 0.1 | 11.11 | 150.0 | 0.01 | -50.0 | 200.0 | 1.98 | -29.15 | 52.48 | 0.43 | 290.91 | 138.89 | 0.24 | 900.0 | -7.69 | 0.2 | 11.11 | 11.11 | 0.02 | 0.0 | 0.0 | 56.52 | 109.42 | 223.81 |
| 22Q2 (11) | -1.02 | -198.08 | -464.29 | -0.13 | -316.67 | 0 | 1.29 | 238.71 | 2480.0 | -0.07 | 0 | -250.0 | -1.15 | -204.55 | -510.71 | 0.09 | 50.0 | 80.0 | 0.02 | 0.0 | 0.0 | 2.80 | 114.29 | 39.19 | 0.11 | -80.36 | 266.67 | -0.03 | -108.33 | 0 | 0.18 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -600.00 | -423.08 | -528.57 |
| 22Q1 (10) | 1.04 | 60.0 | 0.0 | 0.06 | 108.96 | 175.0 | -0.93 | -293.75 | -78.85 | 0 | 0 | -100.0 | 1.1 | 5600.0 | 14.58 | 0.06 | -45.45 | 50.0 | 0.02 | 300.0 | 100.0 | 1.30 | -39.53 | 49.35 | 0.56 | 5.66 | 1.82 | 0.36 | -12.2 | -2.7 | 0.18 | -5.26 | 0.0 | 0.02 | 0.0 | 0.0 | 185.71 | 77.14 | 1.79 |
| 21Q4 (9) | 0.65 | 409.52 | 6.56 | -0.67 | -1575.0 | -452.63 | 0.48 | 168.57 | 181.36 | 0 | 100.0 | -100.0 | -0.02 | 92.0 | -102.5 | 0.11 | 175.0 | 120.0 | -0.01 | 0.0 | -200.0 | 2.16 | 66.08 | 166.16 | 0.53 | 194.44 | 0.0 | 0.41 | 57.69 | -6.82 | 0.19 | 5.56 | 11.76 | 0.02 | 0.0 | 0.0 | 104.84 | 329.65 | 8.28 |
| 21Q3 (8) | -0.21 | -175.0 | -131.82 | -0.04 | 0 | -33.33 | -0.7 | -1500.0 | -1.45 | -0.03 | -50.0 | -200.0 | -0.25 | -189.29 | -139.68 | 0.04 | -20.0 | -63.64 | -0.01 | -150.0 | -150.0 | 1.30 | -35.32 | -57.02 | 0.18 | 500.0 | -33.33 | 0.26 | 0 | -25.71 | 0.18 | 0.0 | -5.26 | 0.02 | 0.0 | 100.0 | -45.65 | -132.61 | -138.04 |
| 21Q2 (7) | 0.28 | -73.08 | -37.78 | 0 | 100.0 | -100.0 | 0.05 | 109.62 | 103.4 | -0.02 | -200.0 | 60.0 | 0.28 | -70.83 | -46.15 | 0.05 | 25.0 | 25.0 | 0.02 | 100.0 | 0 | 2.01 | 129.92 | 69.68 | 0.03 | -94.55 | -91.18 | 0 | -100.0 | -100.0 | 0.18 | 0.0 | -5.26 | 0.02 | 0.0 | 100.0 | 140.00 | -23.27 | 36.89 |
| 21Q1 (6) | 1.04 | 70.49 | 18.18 | -0.08 | -142.11 | 11.11 | -0.52 | 11.86 | 22.39 | 0.02 | -71.43 | -77.78 | 0.96 | 20.0 | 21.52 | 0.04 | -20.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.87 | 7.77 | -18.78 | 0.55 | 3.77 | 443.75 | 0.37 | -15.91 | 212.12 | 0.18 | 5.88 | -25.0 | 0.02 | 0.0 | 100.0 | 182.46 | 88.44 | 0 |
| 20Q4 (5) | 0.61 | -7.58 | 48.78 | 0.19 | 733.33 | -29.63 | -0.59 | 14.49 | -263.89 | 0.07 | 800.0 | 170.0 | 0.8 | 26.98 | 17.65 | 0.05 | -54.55 | 66.67 | 0.01 | -50.0 | 0.0 | 0.81 | -73.18 | 49.11 | 0.53 | 96.3 | 112.0 | 0.44 | 25.71 | 246.67 | 0.17 | -10.53 | -29.17 | 0.02 | 100.0 | 100.0 | 96.83 | -19.31 | 0 |
| 20Q3 (4) | 0.66 | 46.67 | 0.0 | -0.03 | -142.86 | 0.0 | -0.69 | 53.06 | 0.0 | -0.01 | 80.0 | 0.0 | 0.63 | 21.15 | 0.0 | 0.11 | 175.0 | 0.0 | 0.02 | 0 | 0.0 | 3.02 | 155.36 | 0.0 | 0.27 | -20.59 | 0.0 | 0.35 | 45.83 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 120.00 | 17.33 | 0.0 |
| 20Q2 (3) | 0.45 | -48.86 | 0.0 | 0.07 | 177.78 | 0.0 | -1.47 | -119.4 | 0.0 | -0.05 | -155.56 | 0.0 | 0.52 | -34.18 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | -100.0 | 0.0 | 1.18 | 10.06 | 0.0 | 0.34 | 312.5 | 0.0 | 0.24 | 172.73 | 0.0 | 0.19 | -20.83 | 0.0 | 0.01 | 0.0 | 0.0 | 102.27 | 0 | 0.0 |
| 20Q1 (2) | 0.88 | 114.63 | 0.0 | -0.09 | -133.33 | 0.0 | -0.67 | -286.11 | 0.0 | 0.09 | 190.0 | 0.0 | 0.79 | 16.18 | 0.0 | 0.05 | 66.67 | 0.0 | 0.01 | 0.0 | 0.0 | 1.08 | 97.85 | 0.0 | -0.16 | -164.0 | 0.0 | -0.33 | -10.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
