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) | 0.56 | -80.35 | -7.28 | 0 | -0.7 | 0 | -0.11 | 0 | -6.72 | 0 | 6.95 | 414.81 | 0 | 0 | 41.25 | 487.22 | 0.8 | -84.7 | 0.89 | -79.16 | 0.17 | 112.5 | 0.35 | 25.0 | 39.72 | -35.48 |
| 2022 (9) | 2.85 | -63.6 | -1.71 | 0 | -1.69 | 0 | -0.22 | 0 | 1.14 | -84.92 | 1.35 | 3275.0 | 0 | 0 | 7.02 | 3325.92 | 5.23 | -15.92 | 4.27 | -14.08 | 0.08 | 14.29 | 0.28 | 64.71 | 61.56 | -59.04 |
| 2021 (8) | 7.83 | 732.98 | -0.27 | 0 | 1.21 | 0 | 0 | 0 | 7.56 | 1045.45 | 0.04 | -50.0 | 0 | 0 | 0.21 | -75.91 | 6.22 | 3010.0 | 4.97 | 1453.12 | 0.07 | -12.5 | 0.17 | -37.04 | 150.29 | 7.12 |
| 2020 (7) | 0.94 | -34.27 | -0.28 | 0 | -0.43 | 0 | 0.11 | 0 | 0.66 | -27.47 | 0.08 | 33.33 | 0 | 0 | 0.85 | 52.34 | 0.2 | -77.78 | 0.32 | -47.54 | 0.08 | 0.0 | 0.27 | -6.9 | 140.30 | -3.85 |
| 2019 (6) | 1.43 | 169.81 | -0.52 | 0 | 0.4 | 8.11 | -0.03 | 0 | 0.91 | 237.04 | 0.06 | 50.0 | 0 | 0 | 0.56 | 57.54 | 0.9 | 34.33 | 0.61 | -18.67 | 0.08 | 0.0 | 0.29 | -17.14 | 145.92 | 224.87 |
| 2018 (5) | 0.53 | 0 | -0.26 | 0 | 0.37 | 0 | -0.4 | 0 | 0.27 | 0 | 0.04 | 0.0 | 0 | 0 | 0.35 | -36.61 | 0.67 | 0 | 0.75 | 0 | 0.08 | -11.11 | 0.35 | -7.89 | 44.92 | 0 |
| 2017 (4) | -1.56 | 0 | -0.32 | 0 | -0.35 | 0 | 0.34 | -51.43 | -1.88 | 0 | 0.04 | -95.65 | 0 | 0 | 0.56 | -93.58 | -0.8 | 0 | -0.74 | 0 | 0.09 | 50.0 | 0.38 | 58.33 | 0.00 | 0 |
| 2016 (3) | 3.56 | 0 | -1.16 | 0 | -0.4 | 0 | 0.7 | 0 | 2.4 | 0 | 0.92 | 2966.67 | 0 | 0 | 8.72 | 3112.01 | 1.4 | 19.66 | 1.39 | 10.32 | 0.06 | 100.0 | 0.24 | 140.0 | 210.65 | 0 |
| 2015 (2) | -1.32 | 0 | 0.58 | 0 | 0.37 | -84.19 | -0.82 | 0 | -0.74 | 0 | 0.03 | -57.14 | 0 | 0 | 0.27 | -45.9 | 1.17 | -10.0 | 1.26 | -3.08 | 0.03 | 0.0 | 0.1 | 42.86 | -94.96 | 0 |
| 2014 (1) | -0.04 | 0 | -0.72 | 0 | 2.34 | 225.0 | -0.04 | 0 | -0.76 | 0 | 0.07 | 75.0 | 0 | 0 | 0.50 | -10.43 | 1.3 | 100.0 | 1.3 | 103.12 | 0.03 | 200.0 | 0.07 | 40.0 | -2.86 | 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) | -0.45 | 62.18 | -180.36 | -0.16 | -128.57 | 11.11 | 0.68 | 300.0 | 138.42 | 0.38 | 445.45 | 1366.67 | -0.61 | 51.59 | -260.53 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.05 | 68.75 | -150.0 | 0.04 | 140.0 | -20.0 | 0.07 | 0.0 | 16.67 | 0.11 | 22.22 | 22.22 | -204.55 | 89.69 | -173.05 |
| 24Q2 (19) | -1.19 | -3.48 | -54.55 | -0.07 | -600.0 | 98.98 | -0.34 | -6.25 | -261.9 | -0.11 | -375.0 | -1000.0 | -1.26 | -8.62 | 83.49 | 0.07 | 250.0 | -98.97 | 0 | 0 | 0 | 2.19 | 182.19 | -98.55 | -0.16 | 60.0 | -141.03 | -0.1 | 73.68 | -125.0 | 0.07 | 16.67 | 133.33 | 0.09 | 0.0 | 12.5 | -1983.33 | 0 | -1213.64 |
| 24Q1 (18) | -1.15 | -172.78 | -41.98 | -0.01 | 87.5 | 93.33 | -0.32 | -233.33 | -152.46 | 0.04 | 500.0 | 166.67 | -1.16 | -177.33 | -20.83 | 0.02 | -75.0 | -33.33 | 0 | 0 | 0 | 0.78 | -61.34 | -1.03 | -0.4 | -1100.0 | -202.56 | -0.38 | -480.0 | -208.57 | 0.06 | 0.0 | 200.0 | 0.09 | 0.0 | 12.5 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 1.58 | 182.14 | 403.85 | -0.08 | 55.56 | 0 | 0.24 | 113.56 | 152.17 | -0.01 | 66.67 | 80.0 | 1.5 | 294.74 | 388.46 | 0.08 | 33.33 | 300.0 | 0 | 0 | 0 | 2.01 | 52.05 | 332.08 | 0.04 | 300.0 | -95.29 | 0.1 | 100.0 | -86.11 | 0.06 | 0.0 | 200.0 | 0.09 | 0.0 | 28.57 | 632.00 | 125.71 | 1084.46 |
| 23Q3 (16) | 0.56 | 172.73 | -49.55 | -0.18 | 97.38 | -200.0 | -1.77 | -942.86 | 28.05 | -0.03 | -200.0 | 66.67 | 0.38 | 104.98 | -63.81 | 0.06 | -99.11 | 100.0 | 0 | 0 | 0 | 1.32 | -99.13 | 94.73 | -0.02 | -105.13 | -102.02 | 0.05 | -87.5 | -93.98 | 0.06 | 100.0 | 200.0 | 0.09 | 12.5 | 28.57 | 280.00 | 285.45 | 132.07 |
| 23Q2 (15) | -0.77 | 4.94 | -263.83 | -6.86 | -4473.33 | -400.73 | 0.21 | -65.57 | -67.69 | -0.01 | 83.33 | 75.0 | -7.63 | -694.79 | -747.78 | 6.77 | 22466.67 | 424.81 | 0 | 0 | 0 | 151.12 | 19192.49 | 489.24 | 0.39 | 0.0 | -75.78 | 0.4 | 14.29 | -69.23 | 0.03 | 50.0 | 50.0 | 0.08 | 0.0 | 14.29 | -150.98 | 16.12 | -546.52 |
| 23Q1 (14) | -0.81 | -55.77 | -145.0 | -0.15 | 0 | 48.28 | 0.61 | 232.61 | 3.39 | -0.06 | -20.0 | -50.0 | -0.96 | -84.62 | -163.58 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.78 | 68.8 | 326.11 | 0.39 | -54.12 | -78.09 | 0.35 | -51.39 | -75.18 | 0.02 | 0.0 | 0.0 | 0.08 | 14.29 | 14.29 | -180.00 | -180.38 | -250.0 |
| 22Q4 (13) | -0.52 | -146.85 | -121.4 | 0 | 100.0 | 100.0 | -0.46 | 81.3 | -133.09 | -0.05 | 44.44 | -66.67 | -0.52 | -149.52 | -122.91 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.46 | -31.48 | 37.59 | 0.85 | -14.14 | -62.39 | 0.72 | -13.25 | -60.22 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 16.67 | -64.20 | -153.21 | -149.93 |
| 22Q3 (12) | 1.11 | 136.17 | -21.28 | -0.06 | 95.62 | 40.0 | -2.46 | -478.46 | -412.5 | -0.09 | -125.0 | 0 | 1.05 | 216.67 | -19.85 | 0.03 | -97.67 | 50.0 | 0 | 0 | 0 | 0.68 | -97.36 | 84.88 | 0.99 | -38.51 | -50.25 | 0.83 | -36.15 | -49.08 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 800.0 | 120.65 | 256.82 | 40.33 |
| 22Q2 (11) | 0.47 | -73.89 | -74.59 | -1.37 | -372.41 | -13600.0 | 0.65 | 10.17 | 62.5 | -0.04 | 0.0 | -500.0 | -0.9 | -159.6 | -148.91 | 1.29 | 12800.0 | 12800.0 | 0 | 0 | 0 | 25.65 | 13851.49 | 11568.99 | 1.61 | -9.55 | 21.97 | 1.3 | -7.8 | 25.0 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 16.67 | 33.81 | -71.82 | -79.53 |
| 22Q1 (10) | 1.8 | -25.93 | -15.89 | -0.29 | -81.25 | 0 | 0.59 | -57.55 | 690.0 | -0.04 | -33.33 | -500.0 | 1.51 | -33.48 | -29.44 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.18 | -45.5 | 0 | 1.78 | -21.24 | 169.7 | 1.41 | -22.1 | 193.75 | 0.02 | 0.0 | 0.0 | 0.07 | 16.67 | 0.0 | 120.00 | -6.67 | -68.04 |
| 21Q4 (9) | 2.43 | 72.34 | 273.85 | -0.16 | -60.0 | -700.0 | 1.39 | 389.58 | 247.5 | -0.03 | 0 | -127.27 | 2.27 | 73.28 | 260.32 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.34 | -7.93 | -48.9 | 2.26 | 13.57 | 465.0 | 1.81 | 11.04 | 654.17 | 0.02 | 0.0 | 0.0 | 0.06 | 700.0 | -14.29 | 128.57 | 49.54 | -34.73 |
| 21Q3 (8) | 1.41 | -23.78 | 0 | -0.1 | -900.0 | -900.0 | -0.48 | -220.0 | -33.33 | 0 | -100.0 | -100.0 | 1.31 | -28.8 | 13200.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.37 | 66.67 | -7.33 | 1.99 | 50.76 | 6533.33 | 1.63 | 56.73 | 2228.57 | 0.02 | 0.0 | 0.0 | -0.01 | -116.67 | -114.29 | 85.98 | -47.95 | 0 |
| 21Q2 (7) | 1.85 | -13.55 | 59.48 | -0.01 | 0 | 88.89 | 0.4 | 500.0 | 176.92 | 0.01 | 0.0 | 133.33 | 1.84 | -14.02 | 71.96 | 0.01 | 0 | -75.0 | 0 | 0 | 0 | 0.22 | 0 | -91.37 | 1.32 | 100.0 | 673.91 | 1.04 | 116.67 | 5300.0 | 0.02 | 0.0 | 0.0 | 0.06 | -14.29 | -14.29 | 165.18 | -56.0 | -90.03 |
| 21Q1 (6) | 2.14 | 229.23 | 345.98 | 0 | 100.0 | 100.0 | -0.1 | -125.0 | -300.0 | 0.01 | -90.91 | 0 | 2.14 | 239.68 | 305.77 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.66 | 65.0 | 0 | 0.48 | 100.0 | 1500.0 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 375.44 | 90.61 | 151.78 |
| 20Q4 (5) | 0.65 | 0 | -65.43 | -0.02 | -100.0 | 90.0 | 0.4 | 211.11 | 350.0 | 0.11 | 175.0 | 1200.0 | 0.63 | 6400.0 | -62.5 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.66 | 67.0 | 77.56 | 0.4 | 1233.33 | 29.03 | 0.24 | 242.86 | 60.0 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 40.0 | 196.97 | 0 | -76.95 |
| 20Q3 (4) | 0 | -100.0 | 0.0 | -0.01 | 88.89 | 0.0 | -0.36 | 30.77 | 0.0 | 0.04 | 233.33 | 0.0 | -0.01 | -100.93 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.40 | -84.49 | 0.0 | 0.03 | 113.04 | 0.0 | 0.07 | 450.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 1.16 | 233.33 | 0.0 | -0.09 | 47.06 | 0.0 | -0.52 | -1140.0 | 0.0 | -0.03 | 0 | 0.0 | 1.07 | 202.88 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.55 | 189.17 | 0.0 | -0.23 | 0 | 0.0 | -0.02 | -166.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1657.14 | 328.57 | 0.0 |
| 20Q1 (2) | -0.87 | -146.28 | 0.0 | -0.17 | 15.0 | 0.0 | 0.05 | 131.25 | 0.0 | 0 | 100.0 | 0.0 | -1.04 | -161.9 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.88 | 137.0 | 0.0 | 0 | -100.0 | 0.0 | 0.03 | -80.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.07 | 40.0 | 0.0 | -725.00 | -184.84 | 0.0 |
| 19Q4 (1) | 1.88 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 854.55 | 0.0 | 0.0 |
