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 | 0 | -0.24 | 0 | -1.28 | 0 | 0.04 | -42.86 | -0.24 | 0 | 0.01 | -85.71 | 0 | 0 | 0.10 | -81.31 | 0.19 | -86.13 | 0.42 | -65.57 | 0.16 | -20.0 | 0.52 | 0.0 | 0.00 | 0 |
| 2022 (9) | 2.18 | 153.49 | -1.06 | 0 | -1.41 | 0 | 0.07 | 0 | 1.12 | 0 | 0.07 | -41.67 | 0 | 0 | 0.54 | -53.84 | 1.37 | -18.93 | 1.22 | -26.51 | 0.2 | 11.11 | 0.52 | 23.81 | 112.37 | 195.3 |
| 2021 (8) | 0.86 | -50.57 | -3.03 | 0 | -1.34 | 0 | -0.04 | 0 | -2.17 | 0 | 0.12 | 33.33 | -0.01 | 0 | 1.16 | 37.47 | 1.69 | -21.4 | 1.66 | -8.79 | 0.18 | 50.0 | 0.42 | 31.25 | 38.05 | -50.57 |
| 2020 (7) | 1.74 | -40.41 | -0.63 | 0 | -1.72 | 0 | -0.08 | 0 | 1.11 | -40.0 | 0.09 | -60.87 | -0.01 | 0 | 0.85 | -58.48 | 2.15 | -18.25 | 1.82 | -16.89 | 0.12 | 9.09 | 0.32 | 45.45 | 76.99 | -33.56 |
| 2019 (6) | 2.92 | -19.34 | -1.07 | 0 | -1.1 | 0 | 0.01 | 0 | 1.85 | -21.94 | 0.23 | 130.0 | -0.02 | 0 | 2.04 | 127.96 | 2.63 | 1.15 | 2.19 | 0.0 | 0.11 | 10.0 | 0.22 | 37.5 | 115.87 | -21.58 |
| 2018 (5) | 3.62 | 47.15 | -1.25 | 0 | -1.74 | 0 | 0 | 0 | 2.37 | 21.54 | 0.1 | -75.61 | 0 | 0 | 0.89 | -75.76 | 2.6 | -18.24 | 2.19 | -7.98 | 0.1 | 25.0 | 0.16 | 300.0 | 147.76 | 50.16 |
| 2017 (4) | 2.46 | 24.24 | -0.51 | 0 | -1.41 | 0 | 0.19 | 0 | 1.95 | 2.63 | 0.41 | 412.5 | 0 | 0 | 3.69 | 418.04 | 3.18 | 6.71 | 2.38 | 0.0 | 0.08 | 14.29 | 0.04 | -20.0 | 98.40 | 24.24 |
| 2016 (3) | 1.98 | 11.86 | -0.08 | 0 | 2.38 | 332.73 | -0.16 | 0 | 1.9 | 512.9 | 0.08 | -94.03 | 0 | 0 | 0.71 | -95.86 | 2.98 | 74.27 | 2.38 | 55.56 | 0.07 | 133.33 | 0.05 | 25.0 | 79.20 | -28.41 |
| 2015 (2) | 1.77 | 80.61 | -1.46 | 0 | 0.55 | 0 | 0.24 | 0 | 0.31 | -42.59 | 1.34 | 211.63 | 0 | 0 | 17.22 | 160.36 | 1.71 | 18.75 | 1.53 | 3.38 | 0.03 | 0.0 | 0.04 | 300.0 | 110.62 | 71.58 |
| 2014 (1) | 0.98 | -41.67 | -0.44 | 0 | -0.16 | 0 | -0.16 | 0 | 0.54 | -67.07 | 0.43 | 975.0 | 0 | 0 | 6.62 | 720.31 | 1.44 | 26.32 | 1.48 | 16.54 | 0.03 | 0.0 | 0.01 | 0 | 64.47 | -50.11 |
| 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) | 0.22 | -33.33 | -60.0 | -0.13 | -113.13 | 27.78 | -0.56 | -5500.0 | 54.47 | 0 | -100.0 | -100.0 | 0.09 | -93.18 | -75.68 | 0.84 | 2700.0 | 0 | 0 | 0 | 0 | 29.37 | 2445.45 | 0 | 0.26 | -36.59 | 0.0 | 0.32 | -11.11 | 6.67 | 0.03 | 0.0 | 0.0 | 0.09 | -10.0 | -30.77 | 50.00 | -25.76 | -58.18 |
| 24Q2 (19) | 0.33 | 3400.0 | -52.86 | 0.99 | 139.13 | 0 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | -93.75 | 1.32 | 151.97 | 88.57 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.15 | 0 | 0 | 0.41 | 70.83 | 720.0 | 0.36 | 33.33 | 227.27 | 0.03 | 0.0 | -25.0 | 0.1 | -16.67 | -16.67 | 67.35 | 2928.57 | -74.02 |
| 24Q1 (18) | -0.01 | 98.36 | 98.41 | -2.53 | -6225.0 | -25200.0 | -0.01 | 0.0 | 50.0 | 0 | 100.0 | 100.0 | -2.54 | -290.77 | -296.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.24 | 196.0 | 71.43 | 0.27 | 222.73 | 17.39 | 0.03 | 0.0 | -40.0 | 0.12 | -7.69 | -14.29 | -2.38 | 0 | 98.41 |
| 23Q4 (17) | -0.61 | -210.91 | -90.62 | -0.04 | 77.78 | -300.0 | -0.01 | 99.19 | 50.0 | -0.02 | -300.0 | -128.57 | -0.65 | -275.68 | -96.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.25 | -196.15 | -148.08 | -0.22 | -173.33 | -142.31 | 0.03 | 0.0 | -40.0 | 0.13 | 0.0 | -7.14 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | 0.55 | -21.43 | -26.67 | -0.18 | 0 | 35.71 | -1.23 | -12200.0 | 20.65 | 0.01 | -93.75 | -83.33 | 0.37 | -47.14 | -21.28 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.26 | 420.0 | 420.0 | 0.3 | 172.73 | 500.0 | 0.03 | -25.0 | -40.0 | 0.13 | 8.33 | -7.14 | 119.57 | -53.88 | -61.74 |
| 23Q2 (15) | 0.7 | 211.11 | -30.0 | 0 | 100.0 | 100.0 | -0.01 | 50.0 | -107.69 | 0.16 | 245.45 | 1500.0 | 0.7 | 209.38 | -15.66 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | -64.29 | -91.67 | 0.11 | -52.17 | -75.56 | 0.04 | -20.0 | -20.0 | 0.12 | -14.29 | -7.69 | 259.26 | 272.84 | 63.33 |
| 23Q1 (14) | -0.63 | -96.88 | -182.89 | -0.01 | 0.0 | 98.31 | -0.02 | 0.0 | -166.67 | -0.11 | -257.14 | -37.5 | -0.64 | -93.94 | -476.47 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.14 | -73.08 | -26.32 | 0.23 | -55.77 | 15.0 | 0.05 | 0.0 | 0.0 | 0.14 | 0.0 | 27.27 | -150.00 | -232.81 | -171.05 |
| 22Q4 (13) | -0.32 | -142.67 | -357.14 | -0.01 | 96.43 | 99.44 | -0.02 | 98.71 | 0 | 0.07 | 16.67 | 275.0 | -0.33 | -170.21 | 82.07 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.52 | 940.0 | 15.56 | 0.52 | 940.0 | 33.33 | 0.05 | 0.0 | 0.0 | 0.14 | 0.0 | 40.0 | -45.07 | -114.42 | -247.69 |
| 22Q3 (12) | 0.75 | -25.0 | 476.92 | -0.28 | -64.71 | 0 | -1.55 | -1292.31 | -20.16 | 0.06 | 500.0 | 700.0 | 0.47 | -43.37 | 261.54 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.36 | 16.79 | -59.31 | 0.05 | -91.67 | -80.0 | 0.05 | -88.89 | -84.85 | 0.05 | 0.0 | 0.0 | 0.14 | 7.69 | 27.27 | 312.50 | 96.88 | 1077.88 |
| 22Q2 (11) | 1.0 | 31.58 | 19.05 | -0.17 | 71.19 | 50.0 | 0.13 | 333.33 | 533.33 | 0.01 | 112.5 | -80.0 | 0.83 | 388.24 | 66.0 | 0.01 | -80.0 | -75.0 | 0 | 0 | 0 | 0.31 | -84.81 | -77.89 | 0.6 | 215.79 | 25.0 | 0.45 | 125.0 | -19.64 | 0.05 | 0.0 | 0.0 | 0.13 | 18.18 | 18.18 | 158.73 | -24.81 | 36.05 |
| 22Q1 (10) | 0.76 | 1185.71 | 2000.0 | -0.59 | 66.67 | 35.87 | 0.03 | 0 | 250.0 | -0.08 | -100.0 | -60.0 | 0.17 | 109.24 | 117.71 | 0.05 | 400.0 | 0.0 | 0 | 100.0 | -100.0 | 2.06 | 445.27 | 7.41 | 0.19 | -57.78 | -63.46 | 0.2 | -48.72 | -48.72 | 0.05 | 0.0 | 25.0 | 0.11 | 10.0 | 10.0 | 211.11 | 1728.57 | 2897.22 |
| 21Q4 (9) | -0.07 | -153.85 | -118.92 | -1.77 | 0 | -608.0 | 0 | 100.0 | 100.0 | -0.04 | -300.0 | 50.0 | -1.84 | -1515.38 | -1633.33 | 0.01 | -50.0 | 0 | -0.01 | 0 | 0 | 0.38 | -57.92 | 0 | 0.45 | 80.0 | -38.36 | 0.39 | 18.18 | -44.29 | 0.05 | 0.0 | 0.0 | 0.1 | -9.09 | 25.0 | -12.96 | -148.86 | -129.08 |
| 21Q3 (8) | 0.13 | -84.52 | -90.51 | 0 | 100.0 | 100.0 | -1.29 | -4200.0 | 14.57 | -0.01 | -120.0 | 0 | 0.13 | -74.0 | -90.15 | 0.02 | -50.0 | -60.0 | 0 | 0 | 100.0 | 0.90 | -36.55 | -37.76 | 0.25 | -47.92 | -69.14 | 0.33 | -41.07 | -47.62 | 0.05 | 0.0 | 66.67 | 0.11 | 0.0 | 37.5 | 26.53 | -77.26 | -85.67 |
| 21Q2 (7) | 0.84 | 2200.0 | 310.0 | -0.34 | 63.04 | -88.89 | -0.03 | -50.0 | 80.0 | 0.05 | 200.0 | 0 | 0.5 | 152.08 | 186.21 | 0.04 | -20.0 | 33.33 | 0 | -100.0 | 0 | 1.41 | -26.22 | -22.26 | 0.48 | -7.69 | 152.63 | 0.56 | 43.59 | 211.11 | 0.05 | 25.0 | 66.67 | 0.11 | 10.0 | 57.14 | 116.67 | 1645.83 | 181.67 |
| 21Q1 (6) | -0.04 | -110.81 | -109.76 | -0.92 | -268.0 | -513.33 | -0.02 | 50.0 | 0.0 | -0.05 | 37.5 | 0 | -0.96 | -900.0 | -469.23 | 0.05 | 0 | 400.0 | 0.01 | 0 | 0 | 1.92 | 0 | 342.53 | 0.52 | -28.77 | 23.81 | 0.39 | -44.29 | 25.81 | 0.04 | -20.0 | 33.33 | 0.1 | 25.0 | 11.11 | -7.55 | -116.93 | -107.92 |
| 20Q4 (5) | 0.37 | -72.99 | -45.59 | -0.25 | -400.0 | 46.81 | -0.04 | 97.35 | -300.0 | -0.08 | 0 | 0 | 0.12 | -90.91 | -42.86 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.73 | -9.88 | 87.18 | 0.7 | 11.11 | 150.0 | 0.05 | 66.67 | 66.67 | 0.08 | 0.0 | 14.29 | 44.58 | -75.92 | -75.09 |
| 20Q3 (4) | 1.37 | 442.5 | 0.0 | -0.05 | 72.22 | 0.0 | -1.51 | -906.67 | 0.0 | 0 | 0 | 0.0 | 1.32 | 327.59 | 0.0 | 0.05 | 66.67 | 0.0 | -0.01 | 0 | 0.0 | 1.44 | -20.75 | 0.0 | 0.81 | 326.32 | 0.0 | 0.63 | 250.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.08 | 14.29 | 0.0 | 185.14 | 229.59 | 0.0 |
| 20Q2 (3) | -0.4 | -197.56 | 0.0 | -0.18 | -20.0 | 0.0 | -0.15 | -650.0 | 0.0 | 0 | 0 | 0.0 | -0.58 | -323.08 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.82 | 320.0 | 0.0 | 0.19 | -54.76 | 0.0 | 0.18 | -41.94 | 0.0 | 0.03 | 0.0 | 0.0 | 0.07 | -22.22 | 0.0 | -142.86 | -249.83 | 0.0 |
| 20Q1 (2) | 0.41 | -39.71 | 0.0 | -0.15 | 68.09 | 0.0 | -0.02 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.26 | 23.81 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.43 | 12.99 | 0.0 | 0.42 | 7.69 | 0.0 | 0.31 | 10.71 | 0.0 | 0.03 | 0.0 | 0.0 | 0.09 | 28.57 | 0.0 | 95.35 | -46.72 | 0.0 |
| 19Q4 (1) | 0.68 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 178.95 | 0.0 | 0.0 |
