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) | 6.0 | 0 | 0.16 | 0 | -3.71 | 0 | 0.43 | 0 | 6.16 | 0 | 0.06 | 100.0 | 0 | 0 | 0.11 | -7.49 | 4.65 | 244.44 | 3.91 | 203.1 | 0.1 | 11.11 | 0.01 | 0.0 | 149.25 | 0 |
| 2022 (9) | -5.87 | 0 | -0.24 | 0 | 3.32 | 36.07 | -0.42 | 0 | -6.11 | 0 | 0.03 | 50.0 | -0.01 | 0 | 0.12 | 9.6 | 1.35 | 114.29 | 1.29 | 130.36 | 0.09 | 0.0 | 0.01 | 0 | -422.30 | 0 |
| 2021 (8) | 1.08 | -57.81 | 0.04 | 0 | 2.44 | 0 | -0.34 | 0 | 1.12 | -50.44 | 0.02 | -80.0 | 0 | 0 | 0.11 | -79.55 | 0.63 | 96.88 | 0.56 | 250.0 | 0.09 | 0.0 | 0 | 0 | 166.15 | -83.77 |
| 2020 (7) | 2.56 | 208.43 | -0.3 | 0 | -1.66 | 0 | 0.1 | 42.86 | 2.26 | 22.83 | 0.1 | 400.0 | 0 | 0 | 0.54 | 424.51 | 0.32 | -28.89 | 0.16 | -90.48 | 0.09 | 12.5 | 0 | 0 | 1024.00 | 2071.37 |
| 2019 (6) | 0.83 | 53.7 | 1.01 | -7.34 | -2.38 | 0 | 0.07 | -80.0 | 1.84 | 12.88 | 0.02 | 0.0 | 0 | 0 | 0.10 | 4.21 | 0.45 | 800.0 | 1.68 | 1100.0 | 0.08 | 166.67 | 0 | 0 | 47.16 | -85.15 |
| 2018 (5) | 0.54 | 0 | 1.09 | 29.76 | -2.8 | 0 | 0.35 | 0 | 1.63 | 0 | 0.02 | -33.33 | 0 | 0 | 0.10 | -27.82 | 0.05 | 0 | 0.14 | -17.65 | 0.03 | -40.0 | 0 | 0 | 317.65 | 0 |
| 2017 (4) | -3.07 | 0 | 0.84 | 0 | 4.23 | 375.28 | -0.36 | 0 | -2.23 | 0 | 0.03 | 200.0 | 0 | 0 | 0.14 | 59.87 | -0.34 | 0 | 0.17 | 0 | 0.05 | 0.0 | 0 | 0 | -1395.45 | 0 |
| 2016 (3) | -0.73 | 0 | -0.05 | 0 | 0.89 | 0 | 0.54 | 0 | -0.78 | 0 | 0.01 | 0.0 | 0 | 0 | 0.09 | -7.43 | -0.11 | 0 | -0.14 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 1.34 | 0 | 0 | 0 | -0.92 | 0 | -0.36 | 0 | 1.34 | 0 | 0.01 | 0 | 0 | 0 | 0.09 | 0 | -0.18 | 0 | -0.14 | 0 | 0.05 | -16.67 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -2.05 | 0 | -0.36 | 0 | 1.81 | 129.11 | -0.2 | 0 | -2.41 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -0.06 | 0 | 0.21 | 0 | 0.06 | -14.29 | 0 | 0 | -759.26 | 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) | -0.71 | -126.89 | -7200.0 | -1.0 | 5.66 | -1009.09 | -0.36 | -44.0 | -820.0 | 0.17 | 154.84 | 108.29 | -1.71 | -208.23 | -1525.0 | 1.07 | 2.88 | 10600.0 | 0 | 0 | 0 | 10.20 | 1.22 | 13802.86 | 1.11 | -12.6 | -9.02 | 0.92 | -12.38 | -22.03 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -74.74 | -130.57 | -9068.42 |
| 24Q2 (19) | 2.64 | -66.79 | -58.49 | -1.06 | -715.38 | -2550.0 | -0.25 | -169.44 | 72.83 | -0.31 | -160.78 | -234.78 | 1.58 | -79.8 | -75.0 | 1.04 | 5100.0 | 2500.0 | 0 | 0 | 0 | 10.08 | 4888.37 | 3144.96 | 1.27 | 62.82 | 28.28 | 1.05 | 47.89 | 40.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 244.44 | -77.55 | -70.41 |
| 24Q1 (18) | 7.95 | 301.27 | 121.45 | -0.13 | -225.0 | -208.33 | 0.36 | 181.82 | 115.0 | 0.51 | -78.84 | 400.0 | 7.82 | 295.99 | 110.78 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.20 | 233.33 | 0 | 0.78 | -56.18 | 16.42 | 0.71 | -49.29 | 22.41 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1089.04 | 491.5 | 82.01 |
| 23Q4 (17) | -3.95 | -39600.0 | -1817.39 | -0.04 | -136.36 | -300.0 | -0.44 | -980.0 | -438.46 | 2.41 | 217.56 | 102.52 | -3.99 | -3425.0 | -1696.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.06 | -17.39 | 0 | 1.78 | 45.9 | 235.85 | 1.4 | 18.64 | 233.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -278.17 | -33480.28 | -632.15 |
| 23Q3 (16) | 0.01 | -99.84 | 100.35 | 0.11 | 375.0 | -92.86 | 0.05 | 105.43 | -95.15 | -2.05 | -991.3 | -86.36 | 0.12 | -98.1 | 108.89 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.07 | -76.38 | -60.23 | 1.22 | 23.23 | 281.25 | 1.18 | 57.33 | 268.75 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.83 | -99.9 | 100.1 |
| 23Q2 (15) | 6.36 | 77.16 | 208.74 | -0.04 | -133.33 | 97.7 | -0.92 | 61.67 | -866.67 | 0.23 | 235.29 | 145.1 | 6.32 | 70.35 | 1875.0 | 0.04 | 0 | 300.0 | 0 | 0 | 100.0 | 0.31 | 0 | 73.29 | 0.99 | 47.76 | 241.38 | 0.75 | 29.31 | 150.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 825.97 | 38.05 | 28.31 |
| 23Q1 (14) | 3.59 | 1460.87 | 168.12 | 0.12 | 500.0 | 300.0 | -2.4 | -1946.15 | -218.23 | -0.17 | -114.29 | 0 | 3.71 | 1384.0 | 169.61 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.67 | 26.42 | 219.05 | 0.58 | 38.1 | 132.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 598.33 | 1044.64 | 130.65 |
| 22Q4 (13) | 0.23 | 107.96 | -87.22 | 0.02 | -98.7 | 0 | 0.13 | -87.38 | -91.03 | 1.19 | 208.18 | 3075.0 | 0.25 | 118.52 | -86.11 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.53 | 65.62 | 35.9 | 0.42 | 31.25 | 20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 52.27 | 106.15 | -89.26 |
| 22Q3 (12) | -2.89 | -240.29 | -566.13 | 1.54 | 188.51 | 7600.0 | 1.03 | 758.33 | 351.22 | -1.1 | -115.69 | -233.33 | -1.35 | -521.88 | -310.94 | 0.01 | 0.0 | -50.0 | 0 | 100.0 | -100.0 | 0.18 | 2.95 | -57.01 | 0.32 | 10.34 | 146.15 | 0.32 | 6.67 | 113.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -850.00 | -232.04 | -333.06 |
| 22Q2 (11) | 2.06 | 139.09 | 1311.76 | -1.74 | -2800.0 | -3000.0 | 0.12 | -94.09 | -57.14 | -0.51 | 0 | -241.67 | 0.32 | 106.0 | 390.91 | 0.01 | 0 | 0 | -0.01 | 0 | 0 | 0.18 | 0 | 0 | 0.29 | 38.1 | 222.22 | 0.3 | 20.0 | 650.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 643.75 | 132.98 | 327.21 |
| 22Q1 (10) | -5.27 | -392.78 | -350.43 | -0.06 | 0 | -50.0 | 2.03 | 40.0 | 81.25 | 0 | 100.0 | 100.0 | -5.33 | -396.11 | -340.5 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.21 | -46.15 | 2000.0 | 0.25 | -28.57 | 1150.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -1951.85 | -501.21 | 33.27 |
| 21Q4 (9) | 1.8 | 190.32 | -12.62 | 0 | -100.0 | 100.0 | 1.45 | 453.66 | 155.34 | -0.04 | 87.88 | -233.33 | 1.8 | 181.25 | -8.16 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.39 | 200.0 | 680.0 | 0.35 | 133.33 | 483.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 486.49 | 33.39 | -81.11 |
| 21Q3 (8) | 0.62 | 464.71 | 282.35 | 0.02 | -66.67 | 133.33 | -0.41 | -246.43 | -139.42 | -0.33 | -191.67 | 2.94 | 0.64 | 681.82 | 260.0 | 0.02 | 0 | 0 | 0.01 | 0 | 0 | 0.43 | 0 | 0 | 0.13 | 44.44 | 208.33 | 0.15 | 275.0 | 250.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 364.71 | 228.72 | 0 |
| 21Q2 (7) | -0.17 | 85.47 | 58.54 | 0.06 | 250.0 | 250.0 | 0.28 | -75.0 | 128.57 | 0.36 | 205.88 | 33.33 | -0.11 | 90.91 | 75.56 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.09 | 800.0 | -68.97 | 0.04 | 100.0 | -66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -283.33 | 90.31 | 3.25 |
| 21Q1 (6) | -1.17 | -156.8 | -193.6 | -0.04 | 60.0 | 55.56 | 1.12 | 142.75 | 24.44 | -0.34 | -1233.33 | -342.86 | -1.21 | -161.73 | -204.31 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.01 | -80.0 | -90.0 | 0.02 | -66.67 | -75.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -2925.00 | -213.59 | -334.0 |
| 20Q4 (5) | 2.06 | 705.88 | 615.0 | -0.1 | -66.67 | -433.33 | -2.62 | -351.92 | -670.59 | 0.03 | 108.82 | 200.0 | 1.96 | 590.0 | 629.73 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.35 | 0 | 88.19 | 0.05 | 141.67 | -88.64 | 0.06 | 160.0 | -79.31 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2575.00 | 0 | 2095.62 |
| 20Q3 (4) | -0.34 | 17.07 | 0.0 | -0.06 | -50.0 | 0.0 | 1.04 | 206.12 | 0.0 | -0.34 | -225.93 | 0.0 | -0.4 | 11.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.12 | -141.38 | 0.0 | -0.1 | -183.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.41 | -132.8 | 0.0 | -0.04 | 55.56 | 0.0 | -0.98 | -208.89 | 0.0 | 0.27 | 92.86 | 0.0 | -0.45 | -138.79 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.29 | 190.0 | 0.0 | 0.12 | 50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -292.86 | -123.43 | 0.0 |
| 20Q1 (2) | 1.25 | 412.5 | 0.0 | -0.09 | -400.0 | 0.0 | 0.9 | 364.71 | 0.0 | 0.14 | 1300.0 | 0.0 | 1.16 | 413.51 | 0.0 | 0.09 | 800.0 | 0.0 | 0 | 0 | 0.0 | 1.12 | 509.75 | 0.0 | 0.1 | -77.27 | 0.0 | 0.08 | -72.41 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1250.00 | 1068.75 | 0.0 |
| 19Q4 (1) | -0.4 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -129.03 | 0.0 | 0.0 |
