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) | 2.3 | 325.93 | -0.58 | 0 | -0.58 | 0 | -0.03 | 0 | 1.72 | 0 | 0.56 | -23.29 | 0 | 0 | 4.68 | -26.43 | -0.64 | 0 | -0.45 | 0 | 1.07 | 10.31 | 0.06 | 0.0 | 338.24 | 163.07 |
| 2022 (9) | 0.54 | 10.2 | -0.77 | 0 | -4.17 | 0 | -0.03 | 0 | -0.23 | 0 | 0.73 | -34.82 | 0 | 0 | 6.36 | -3.99 | -1.22 | 0 | -0.61 | 0 | 0.97 | 5.43 | 0.06 | -14.29 | 128.57 | 167.64 |
| 2021 (8) | 0.49 | 308.33 | -1.12 | 0 | 4.35 | 0 | -0.02 | 0 | -0.63 | 0 | 1.12 | -31.29 | 0 | 0 | 6.62 | -27.14 | 0.29 | -71.84 | 0.03 | -95.16 | 0.92 | 21.05 | 0.07 | 75.0 | 48.04 | 468.46 |
| 2020 (7) | 0.12 | -94.94 | -1.83 | 0 | -0.81 | 0 | -0.01 | 0 | -1.71 | 0 | 1.63 | -56.42 | 0 | 0 | 9.09 | -51.22 | 1.03 | -51.42 | 0.62 | -61.73 | 0.76 | 137.5 | 0.04 | 300.0 | 8.45 | -93.05 |
| 2019 (6) | 2.37 | 69.29 | -3.77 | 0 | 4.27 | 211.68 | -0.01 | 0 | -1.4 | 0 | 3.74 | 112.5 | 0 | 0 | 18.63 | 83.59 | 2.12 | 16.48 | 1.62 | -1.82 | 0.32 | 28.0 | 0.01 | 0.0 | 121.54 | 65.81 |
| 2018 (5) | 1.4 | -24.73 | -1.81 | 0 | 1.37 | 0 | 0 | 0 | -0.41 | 0 | 1.76 | 309.3 | 0 | 0 | 10.15 | 257.84 | 1.82 | -22.88 | 1.65 | 3.77 | 0.25 | -13.79 | 0.01 | 0.0 | 73.30 | -25.52 |
| 2017 (4) | 1.86 | 30.99 | -0.44 | 0 | -0.64 | 0 | 0.03 | 0 | 1.42 | -39.57 | 0.43 | 22.86 | 0 | 0 | 2.84 | 8.59 | 2.36 | 60.54 | 1.59 | 17.78 | 0.29 | -9.38 | 0.01 | -50.0 | 98.41 | 17.12 |
| 2016 (3) | 1.42 | 42.0 | 0.93 | 0 | -0.55 | 0 | -0.02 | 0 | 2.35 | 0 | 0.35 | -40.68 | 0 | 0 | 2.61 | -54.49 | 1.47 | 98.65 | 1.35 | 37.76 | 0.32 | -3.03 | 0.02 | 0.0 | 84.02 | 11.75 |
| 2015 (2) | 1.0 | -55.36 | -1.69 | 0 | -0.24 | 0 | -0.1 | 0 | -0.69 | 0 | 0.59 | 391.67 | 0 | 0 | 5.74 | 412.23 | 0.74 | 45.1 | 0.98 | 28.95 | 0.33 | -21.43 | 0.02 | 0.0 | 75.19 | -59.72 |
| 2014 (1) | 2.24 | 76.38 | -0.12 | 0 | -0.83 | 0 | -0.01 | 0 | 2.12 | 103.85 | 0.12 | -61.29 | 0 | 0 | 1.12 | -59.81 | 0.51 | -56.03 | 0.76 | -7.32 | 0.42 | -2.33 | 0.02 | 0.0 | 186.67 | 86.67 |
| 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) | 0.15 | 400.0 | -55.88 | -0.3 | -150.0 | 85.92 | -0.02 | 0.0 | 0.0 | -0.01 | -200.0 | -200.0 | -0.15 | -66.67 | 91.62 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 3.61 | -21.32 | -6.58 | 0.01 | 116.67 | -92.31 | 0.01 | -75.0 | -97.62 | 0.28 | -3.45 | 3.7 | 0.02 | 0.0 | 100.0 | 48.39 | 464.52 | -0.38 |
| 24Q2 (19) | 0.03 | -89.29 | -96.63 | -0.12 | 29.41 | 33.33 | -0.02 | 99.34 | 96.15 | 0.01 | 200.0 | 200.0 | -0.09 | -181.82 | -112.68 | 0.13 | 0.0 | -27.78 | 0 | 0 | 0 | 4.59 | -8.83 | -27.27 | -0.06 | 71.43 | 64.71 | 0.04 | 100.0 | 150.0 | 0.29 | 3.57 | 11.54 | 0.02 | 0.0 | 100.0 | 8.57 | -90.2 | -98.17 |
| 24Q1 (18) | 0.28 | -61.64 | -17.65 | -0.17 | -109.04 | -13.33 | -3.05 | -10066.67 | -15150.0 | -0.01 | 50.0 | 0.0 | 0.11 | -95.79 | -42.11 | 0.13 | 30.0 | -13.33 | 0 | 0 | 0 | 5.04 | 41.59 | -0.9 | -0.21 | -40.0 | 53.33 | 0.02 | 105.71 | 104.65 | 0.28 | 0.0 | 7.69 | 0.02 | 0.0 | 0.0 | 87.50 | 0 | 0 |
| 23Q4 (17) | 0.73 | 114.71 | -34.82 | 1.88 | 188.26 | 1040.0 | -0.03 | -50.0 | 99.35 | -0.02 | -300.0 | 50.0 | 2.61 | 245.81 | 183.7 | 0.1 | -23.08 | -37.5 | 0 | 0 | 0 | 3.56 | -8.02 | -43.51 | -0.15 | -215.38 | -25.0 | -0.35 | -183.33 | -75.0 | 0.28 | 3.7 | 21.74 | 0.02 | 100.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.34 | -61.8 | 150.0 | -2.13 | -1083.33 | -965.0 | -0.02 | 96.15 | -128.57 | 0.01 | 200.0 | 0.0 | -1.79 | -352.11 | -103.41 | 0.13 | -27.78 | -31.58 | 0 | 0 | 0 | 3.87 | -38.74 | -37.48 | 0.13 | 176.47 | 141.94 | 0.42 | 625.0 | 4100.0 | 0.27 | 3.85 | 17.39 | 0.01 | 0.0 | 0.0 | 48.57 | -89.63 | 117.86 |
| 23Q2 (15) | 0.89 | 161.76 | 323.81 | -0.18 | -20.0 | 0.0 | -0.52 | -2500.0 | -220.93 | -0.01 | 0.0 | -200.0 | 0.71 | 273.68 | 2266.67 | 0.18 | 20.0 | 5.88 | 0 | 0 | 0 | 6.32 | 24.21 | 5.14 | -0.17 | 62.22 | 73.02 | -0.08 | 81.4 | 82.22 | 0.26 | 0.0 | 8.33 | 0.01 | -50.0 | -50.0 | 468.42 | 0 | 0 |
| 23Q1 (14) | 0.34 | -69.64 | 409.09 | -0.15 | 25.0 | 25.0 | -0.02 | 99.57 | 0.0 | -0.01 | 75.0 | 0.0 | 0.19 | -79.35 | 161.29 | 0.15 | -6.25 | -25.0 | 0 | 0 | 0 | 5.08 | -19.28 | -22.46 | -0.45 | -275.0 | -181.25 | -0.43 | -115.0 | -1175.0 | 0.26 | 13.04 | -3.7 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 1.12 | 264.71 | 433.33 | -0.2 | 0.0 | -300.0 | -4.64 | -6728.57 | -348.13 | -0.04 | -500.0 | 0.0 | 0.92 | 204.55 | 475.0 | 0.16 | -15.79 | 220.0 | 0 | 0 | 0 | 6.30 | 1.78 | 344.72 | -0.12 | 61.29 | 60.0 | -0.2 | -2100.0 | -17.65 | 0.23 | 0.0 | -4.17 | 0.02 | 100.0 | 0.0 | 2240.00 | 923.53 | 860.0 |
| 22Q3 (12) | -0.68 | -423.81 | -3500.0 | -0.2 | -11.11 | 56.52 | 0.07 | -83.72 | 115.91 | 0.01 | 0.0 | -50.0 | -0.88 | -3033.33 | -100.0 | 0.19 | 11.76 | -58.7 | 0 | 0 | 0 | 6.19 | 3.03 | -42.01 | -0.31 | 50.79 | -875.0 | 0.01 | 102.22 | 125.0 | 0.23 | -4.17 | 0.0 | 0.01 | -50.0 | -50.0 | -272.00 | 0 | -2956.0 |
| 22Q2 (11) | 0.21 | 290.91 | 170.0 | -0.18 | 10.0 | 14.29 | 0.43 | 2250.0 | 186.67 | 0.01 | 200.0 | 0 | 0.03 | 109.68 | 105.88 | 0.17 | -15.0 | -15.0 | 0 | 0 | 0 | 6.01 | -8.39 | 26.75 | -0.63 | -293.75 | -373.91 | -0.45 | -1225.0 | -4400.0 | 0.24 | -11.11 | 4.35 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.11 | -152.38 | -119.64 | -0.2 | -300.0 | 51.22 | -0.02 | -101.07 | -100.72 | -0.01 | 75.0 | 0 | -0.31 | -293.75 | -306.67 | 0.2 | 300.0 | -51.22 | 0 | 0 | 0 | 6.56 | 362.95 | -22.43 | -0.16 | 46.67 | -150.0 | 0.04 | 123.53 | -84.0 | 0.27 | 12.5 | 22.73 | 0.02 | 0.0 | 0.0 | -33.33 | -114.29 | -129.17 |
| 21Q4 (9) | 0.21 | 950.0 | -30.0 | -0.05 | 89.13 | 73.68 | 1.87 | 525.0 | 950.0 | -0.04 | -300.0 | -300.0 | 0.16 | 136.36 | 45.45 | 0.05 | -89.13 | -72.22 | 0 | 0 | 0 | 1.42 | -86.73 | -54.83 | -0.3 | -850.0 | -173.17 | -0.17 | -325.0 | -145.95 | 0.24 | 4.35 | 4.35 | 0.02 | 0.0 | 0.0 | 233.33 | 2350.0 | 382.22 |
| 21Q3 (8) | 0.02 | 106.67 | -87.5 | -0.46 | -119.05 | 4.17 | -0.44 | -393.33 | 6.38 | 0.02 | 0 | 100.0 | -0.44 | 13.73 | -37.5 | 0.46 | 130.0 | 53.33 | 0 | 0 | 0 | 10.67 | 125.2 | 98.87 | 0.04 | -82.61 | -92.59 | -0.04 | -300.0 | -110.53 | 0.23 | 0.0 | 9.52 | 0.02 | 0.0 | 100.0 | 9.52 | 107.62 | -64.29 |
| 21Q2 (7) | -0.3 | -153.57 | 62.03 | -0.21 | 48.78 | 40.0 | 0.15 | -94.6 | 1600.0 | 0 | 0 | 100.0 | -0.51 | -440.0 | 55.26 | 0.2 | -51.22 | -42.86 | 0 | 0 | 0 | 4.74 | -43.94 | -39.2 | 0.23 | -28.12 | -46.51 | -0.01 | -104.0 | -104.55 | 0.23 | 4.55 | 35.29 | 0.02 | 0.0 | 100.0 | -125.00 | -209.38 | 36.71 |
| 21Q1 (6) | 0.56 | 86.67 | 24.44 | -0.41 | -115.79 | 50.0 | 2.78 | 1363.64 | 2627.27 | 0 | 100.0 | -100.0 | 0.15 | 36.36 | 140.54 | 0.41 | 127.78 | -48.1 | 0 | 0 | 0 | 8.45 | 169.58 | -77.42 | 0.32 | -21.95 | 194.12 | 0.25 | -32.43 | 171.43 | 0.22 | -4.35 | 57.14 | 0.02 | 0.0 | 0 | 114.29 | 136.19 | 0 |
| 20Q4 (5) | 0.3 | 87.5 | -77.44 | -0.19 | 60.42 | 56.82 | -0.22 | 53.19 | -105.67 | -0.01 | -200.0 | 0.0 | 0.11 | 134.38 | -87.64 | 0.18 | -40.0 | -51.35 | 0 | 0 | 0 | 3.14 | -41.57 | -60.0 | 0.41 | -24.07 | 24.24 | 0.37 | -2.63 | 164.29 | 0.23 | 9.52 | 130.0 | 0.02 | 100.0 | 0 | 48.39 | 81.45 | -91.27 |
| 20Q3 (4) | 0.16 | 120.25 | 0.0 | -0.48 | -37.14 | 0.0 | -0.47 | -4600.0 | 0.0 | 0.01 | 133.33 | 0.0 | -0.32 | 71.93 | 0.0 | 0.3 | -14.29 | 0.0 | 0 | 0 | 0.0 | 5.37 | -31.15 | 0.0 | 0.54 | 25.58 | 0.0 | 0.38 | 72.73 | 0.0 | 0.21 | 23.53 | 0.0 | 0.01 | 0.0 | 0.0 | 26.67 | 113.5 | 0.0 |
| 20Q2 (3) | -0.79 | -275.56 | 0.0 | -0.35 | 57.32 | 0.0 | -0.01 | 90.91 | 0.0 | -0.03 | -250.0 | 0.0 | -1.14 | -208.11 | 0.0 | 0.35 | -55.7 | 0.0 | 0 | 0 | 0.0 | 7.80 | -79.18 | 0.0 | 0.43 | 226.47 | 0.0 | 0.22 | 162.86 | 0.0 | 0.17 | 21.43 | 0.0 | 0.01 | 0 | 0.0 | -197.50 | 0 | 0.0 |
| 20Q1 (2) | 0.45 | -66.17 | 0.0 | -0.82 | -86.36 | 0.0 | -0.11 | -102.84 | 0.0 | 0.02 | 300.0 | 0.0 | -0.37 | -141.57 | 0.0 | 0.79 | 113.51 | 0.0 | 0 | 0 | 0.0 | 37.44 | 377.62 | 0.0 | -0.34 | -203.03 | 0.0 | -0.35 | -350.0 | 0.0 | 0.14 | 40.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.33 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 3.88 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.84 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 554.17 | 0.0 | 0.0 |
