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 | 125.0 | 4.3 | 2429.41 | -4.23 | 0 | -0.04 | 0 | 4.66 | 1312.12 | 0.11 | 37.5 | -0.09 | 0 | 2.91 | 42.59 | 0.19 | 171.43 | 4.14 | 1871.43 | 0.19 | -26.92 | 0.01 | 0.0 | 8.29 | -75.12 |
| 2022 (9) | 0.16 | -73.77 | 0.17 | -96.01 | -1.76 | 0 | 0 | 0 | 0.33 | -93.22 | 0.08 | 166.67 | -0.01 | 0 | 2.04 | 323.81 | 0.07 | -87.5 | 0.21 | -92.68 | 0.26 | -23.53 | 0.01 | 0.0 | 33.33 | 75.96 |
| 2021 (8) | 0.61 | -22.78 | 4.26 | 0 | -5.88 | 0 | 0.06 | 200.0 | 4.87 | 725.42 | 0.03 | 50.0 | -0.04 | 0 | 0.48 | 11.72 | 0.56 | 60.0 | 2.87 | 796.88 | 0.34 | -8.11 | 0.01 | 0.0 | 18.94 | -83.21 |
| 2020 (7) | 0.79 | 19.7 | -0.2 | 0 | -0.57 | 0 | 0.02 | 0 | 0.59 | -49.14 | 0.02 | -81.82 | -0.02 | 0 | 0.43 | -80.05 | 0.35 | 12.9 | 0.32 | 0.0 | 0.37 | -7.5 | 0.01 | 0.0 | 112.86 | 24.83 |
| 2019 (6) | 0.66 | -12.0 | 0.5 | -7.41 | -1.78 | 0 | 0 | 0 | 1.16 | -10.08 | 0.11 | 0.0 | -0.08 | 0 | 2.16 | 18.47 | 0.31 | -41.51 | 0.32 | -30.43 | 0.4 | 48.15 | 0.01 | 0.0 | 90.41 | -10.79 |
| 2018 (5) | 0.75 | -14.77 | 0.54 | 0 | -0.4 | 0 | 0 | 0 | 1.29 | 3125.0 | 0.11 | -15.38 | -0.14 | 0 | 1.82 | -13.28 | 0.53 | -24.29 | 0.46 | -16.36 | 0.27 | 8.0 | 0.01 | -50.0 | 101.35 | -5.56 |
| 2017 (4) | 0.88 | 14.29 | -0.84 | 0 | -0.36 | 0 | 0.02 | -33.33 | 0.04 | 0 | 0.13 | 62.5 | -0.3 | 0 | 2.10 | 61.71 | 0.7 | 25.0 | 0.55 | 5.77 | 0.25 | 0.0 | 0.02 | 0.0 | 107.32 | 10.1 |
| 2016 (3) | 0.77 | 45.28 | -0.79 | 0 | -0.25 | 0 | 0.03 | 0 | -0.02 | 0 | 0.08 | -61.9 | 0 | 0 | 1.30 | -62.9 | 0.56 | 100.0 | 0.52 | 30.0 | 0.25 | 47.06 | 0.02 | 100.0 | 97.47 | 6.66 |
| 2015 (2) | 0.53 | -18.46 | -0.11 | 0 | -0.36 | 0 | -0.01 | 0 | 0.42 | -56.7 | 0.21 | 31.25 | -0.37 | 0 | 3.51 | 41.99 | 0.28 | -45.1 | 0.4 | -39.39 | 0.17 | 13.33 | 0.01 | 0.0 | 91.38 | 15.28 |
| 2014 (1) | 0.65 | -37.5 | 0.32 | 0 | -0.4 | 0 | 0.01 | 0 | 0.97 | 0 | 0.16 | 45.45 | -0.17 | 0 | 2.47 | 49.72 | 0.51 | -35.44 | 0.66 | -20.48 | 0.15 | 0.0 | 0.01 | 0.0 | 79.27 | -24.54 |
| 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) | 0.23 | 330.0 | 130.0 | -0.02 | 0.0 | -100.0 | -0.02 | 90.91 | 99.48 | 0.02 | 0 | 100.0 | 0.21 | 275.0 | 133.33 | 0.02 | 0.0 | 100.0 | -0.01 | 50.0 | 0 | 1.77 | -10.62 | 87.61 | 0.12 | 50.0 | -33.33 | 0.09 | -10.0 | -40.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 164.29 | 346.43 | 212.14 |
| 24Q2 (19) | -0.1 | -145.45 | -266.67 | -0.02 | 0.0 | -100.46 | -0.22 | -1000.0 | 35.29 | 0 | -100.0 | 100.0 | -0.12 | -160.0 | -102.71 | 0.02 | 0.0 | 0.0 | -0.02 | -100.0 | 80.0 | 1.98 | -19.8 | -7.92 | 0.08 | 100.0 | 166.67 | 0.1 | 66.67 | -97.42 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -66.67 | -133.33 | -4466.67 |
| 24Q1 (18) | 0.22 | -12.0 | 540.0 | -0.02 | 33.33 | 33.33 | -0.02 | 0.0 | 0.0 | 0.02 | 0 | 300.0 | 0.2 | -9.09 | 350.0 | 0.02 | -71.43 | 100.0 | -0.01 | -133.33 | 50.0 | 2.47 | -63.32 | 87.65 | 0.04 | -75.0 | 300.0 | 0.06 | -50.0 | 400.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 200.00 | 28.0 | 220.0 |
| 23Q4 (17) | 0.25 | 150.0 | 150.0 | -0.03 | -200.0 | -200.0 | -0.02 | 99.48 | 95.83 | 0 | -100.0 | -100.0 | 0.22 | 144.44 | 144.44 | 0.07 | 600.0 | 0.0 | 0.03 | 0 | -50.0 | 6.73 | 613.46 | -17.31 | 0.16 | -11.11 | 300.0 | 0.12 | -20.0 | 500.0 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 156.25 | 196.88 | 25.0 |
| 23Q3 (16) | 0.1 | 66.67 | -50.0 | -0.01 | -100.23 | 50.0 | -3.85 | -1032.35 | -19150.0 | 0.01 | 150.0 | 200.0 | 0.09 | -97.97 | -50.0 | 0.01 | -50.0 | -50.0 | 0 | 100.0 | 0 | 0.94 | -56.13 | -57.08 | 0.18 | 250.0 | 1700.0 | 0.15 | -96.13 | 114.29 | 0.04 | -20.0 | -42.86 | 0 | 0 | 0 | 52.63 | 3347.37 | -63.16 |
| 23Q2 (15) | 0.06 | 220.0 | 116.67 | 4.37 | 14666.67 | 14666.67 | -0.34 | -1600.0 | 72.13 | -0.02 | -100.0 | -200.0 | 4.43 | 5637.5 | 1235.9 | 0.02 | 100.0 | -33.33 | -0.1 | -400.0 | 0 | 2.15 | 63.44 | -23.3 | -0.12 | -500.0 | -500.0 | 3.88 | 19500.0 | 5442.86 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 1.53 | 100.92 | 100.59 |
| 23Q1 (14) | -0.05 | -150.0 | -121.74 | -0.03 | -200.0 | -113.04 | -0.02 | 95.83 | 33.33 | -0.01 | -200.0 | 0.0 | -0.08 | -188.89 | -117.39 | 0.01 | -85.71 | -50.0 | -0.02 | -133.33 | 0 | 1.32 | -83.83 | -29.61 | -0.02 | -150.0 | 0 | -0.02 | -200.0 | -140.0 | 0.05 | -16.67 | -28.57 | 0 | 0 | 0 | -166.67 | -233.33 | -186.96 |
| 22Q4 (13) | 0.1 | -50.0 | -72.97 | -0.01 | 50.0 | -114.29 | -0.48 | -2300.0 | 86.25 | 0.01 | 200.0 | -87.5 | 0.09 | -50.0 | -79.55 | 0.07 | 250.0 | 600.0 | 0.06 | 0 | 700.0 | 8.14 | 270.35 | 1023.26 | 0.04 | 300.0 | -20.0 | 0.02 | -71.43 | -66.67 | 0.06 | -14.29 | -40.0 | 0 | 0 | 0 | 125.00 | -12.5 | -45.95 |
| 22Q3 (12) | 0.2 | 155.56 | 1900.0 | -0.02 | 33.33 | -100.8 | -0.02 | 98.36 | 33.33 | -0.01 | -150.0 | 50.0 | 0.18 | 146.15 | -92.83 | 0.02 | -33.33 | 0 | 0 | 0 | 100.0 | 2.20 | -21.61 | 0 | 0.01 | -66.67 | -96.77 | 0.07 | 0.0 | -72.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 142.86 | 155.56 | 4614.29 |
| 22Q2 (11) | -0.36 | -256.52 | -340.0 | -0.03 | -113.04 | -102.48 | -1.22 | -3966.67 | 47.86 | 0.02 | 300.0 | 200.0 | -0.39 | -184.78 | -128.68 | 0.03 | 50.0 | 200.0 | 0 | 0 | 100.0 | 2.80 | 50.0 | 410.28 | 0.03 | 0 | -84.21 | 0.07 | 40.0 | -97.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | -257.14 | -234.16 | -4231.43 |
| 22Q1 (10) | 0.23 | -37.84 | 228.57 | 0.23 | 228.57 | -52.08 | -0.03 | 99.14 | 0.0 | -0.01 | -112.5 | -133.33 | 0.46 | 4.55 | -16.36 | 0.02 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 1.87 | 157.94 | 111.21 | 0 | -100.0 | -100.0 | 0.05 | -16.67 | -78.26 | 0.07 | -30.0 | -12.5 | 0 | 0 | 0 | 191.67 | -17.12 | 748.81 |
| 21Q4 (9) | 0.37 | 3600.0 | 42.31 | 0.07 | -97.2 | 150.0 | -3.49 | -11533.33 | -11533.33 | 0.08 | 500.0 | 0 | 0.44 | -82.47 | 266.67 | 0.01 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.72 | 0 | -7.25 | 0.05 | -83.87 | -58.33 | 0.06 | -76.0 | -33.33 | 0.1 | 25.0 | 11.11 | 0 | 0 | 0 | 231.25 | 7531.25 | 60.1 |
| 21Q3 (8) | 0.01 | -93.33 | -97.44 | 2.5 | 106.61 | 5100.0 | -0.03 | 98.72 | 93.88 | -0.02 | 0.0 | -300.0 | 2.51 | 84.56 | 638.24 | 0 | -100.0 | 0 | -0.01 | 0.0 | 0.0 | -0.00 | -100.0 | 0 | 0.31 | 63.16 | 19.23 | 0.25 | -89.27 | 31.58 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 3.03 | -51.31 | -97.82 |
| 21Q2 (7) | 0.15 | 114.29 | 475.0 | 1.21 | 152.08 | 1628.57 | -2.34 | -7700.0 | -7700.0 | -0.02 | -166.67 | -125.0 | 1.36 | 147.27 | 4433.33 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.55 | -37.91 | -33.52 | 0.19 | 1800.0 | 35.71 | 2.33 | 913.04 | 1692.31 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 6.22 | -72.44 | 134.23 |
| 21Q1 (6) | 0.07 | -73.08 | -61.11 | 0.48 | 442.86 | 700.0 | -0.03 | 0.0 | -50.0 | 0.03 | 0 | -70.0 | 0.55 | 358.33 | 450.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0 | 0.88 | 13.27 | -46.02 | 0.01 | -91.67 | 105.88 | 0.23 | 155.56 | 387.5 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | 22.58 | -84.37 | -97.49 |
| 20Q4 (5) | 0.26 | -33.33 | -27.78 | -0.14 | -180.0 | -111.97 | -0.03 | 93.88 | 97.74 | 0 | -100.0 | 100.0 | 0.12 | -64.71 | -92.16 | 0.01 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.78 | 0 | -7.03 | 0.12 | -53.85 | -25.0 | 0.09 | -52.63 | -18.18 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 144.44 | 3.7 | -15.74 |
| 20Q3 (4) | 0.39 | 1075.0 | 0.0 | -0.05 | -171.43 | 0.0 | -0.49 | -1533.33 | 0.0 | 0.01 | -87.5 | 0.0 | 0.34 | 1033.33 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.26 | 85.71 | 0.0 | 0.19 | 46.15 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 139.29 | 866.07 | 0.0 |
| 20Q2 (3) | -0.04 | -122.22 | 0.0 | 0.07 | 187.5 | 0.0 | -0.03 | -50.0 | 0.0 | 0.08 | -20.0 | 0.0 | 0.03 | -70.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.83 | -49.59 | 0.0 | 0.14 | 182.35 | 0.0 | 0.13 | 262.5 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | -18.18 | -102.02 | 0.0 |
| 20Q1 (2) | 0.18 | -50.0 | 0.0 | -0.08 | -106.84 | 0.0 | -0.02 | 98.5 | 0.0 | 0.1 | 433.33 | 0.0 | 0.1 | -93.46 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 1.64 | 95.08 | 0.0 | -0.17 | -206.25 | 0.0 | -0.08 | -172.73 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 900.00 | 425.0 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 171.43 | 0.0 | 0.0 |
