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) | 1.59 | -26.39 | -0.66 | 0 | -1.39 | 0 | -0.02 | 0 | 0.93 | -57.53 | 0.07 | -73.08 | 0 | 0 | 0.74 | -67.57 | 1.15 | -38.83 | 1.08 | -37.21 | 0.38 | 22.58 | 0.01 | 0 | 108.16 | 1.65 |
| 2022 (9) | 2.16 | 227.27 | 0.03 | 0 | 0.12 | 0 | 0.11 | 0 | 2.19 | 277.59 | 0.26 | 23.81 | 0 | 0 | 2.29 | -4.83 | 1.88 | 55.37 | 1.72 | 59.26 | 0.31 | 6.9 | 0 | 0 | 106.40 | 120.87 |
| 2021 (8) | 0.66 | 6.45 | -0.08 | 0 | -0.89 | 0 | -0.13 | 0 | 0.58 | 0 | 0.21 | -94.1 | 0 | 0 | 2.40 | -95.9 | 1.21 | 188.1 | 1.08 | 217.65 | 0.29 | 0.0 | 0 | 0 | 48.18 | -50.27 |
| 2020 (7) | 0.62 | -10.14 | -3.57 | 0 | 2.43 | 0 | 0.1 | 0 | -2.95 | 0 | 3.56 | 8800.0 | 0 | 0 | 58.55 | 11200.66 | 0.42 | -56.7 | 0.34 | -58.54 | 0.29 | 31.82 | 0.01 | 0.0 | 96.88 | 47.42 |
| 2019 (6) | 0.69 | -5.48 | -0.05 | 0 | -0.9 | 0 | -0.13 | 0 | 0.64 | 25.49 | 0.04 | 100.0 | 0 | 0 | 0.52 | 63.99 | 0.97 | 61.67 | 0.82 | 51.85 | 0.22 | 144.44 | 0.01 | 0.0 | 65.71 | -42.39 |
| 2018 (5) | 0.73 | 942.86 | -0.22 | 0 | -0.33 | 0 | 0.05 | 0 | 0.51 | 0 | 0.02 | -98.94 | 0 | 0 | 0.32 | -99.05 | 0.6 | 46.34 | 0.54 | 74.19 | 0.09 | 0.0 | 0.01 | -50.0 | 114.06 | 584.38 |
| 2017 (4) | 0.07 | -89.86 | -1.95 | 0 | 1.58 | 444.83 | -0.08 | 0 | -1.88 | 0 | 1.88 | 2585.71 | 0 | 0 | 33.10 | 2552.62 | 0.41 | -22.64 | 0.31 | -26.19 | 0.09 | 0.0 | 0.02 | -50.0 | 16.67 | -86.71 |
| 2016 (3) | 0.69 | 32.69 | -0.2 | 0 | 0.29 | 0 | -0.04 | 0 | 0.49 | 19.51 | 0.07 | -65.0 | 0 | 0 | 1.25 | -65.69 | 0.53 | 10.42 | 0.42 | 0.0 | 0.09 | 50.0 | 0.04 | 33.33 | 125.45 | 23.04 |
| 2015 (2) | 0.52 | -7.14 | -0.11 | 0 | -0.09 | 0 | -0.03 | 0 | 0.41 | 28.12 | 0.2 | 400.0 | 0 | 0 | 3.64 | 329.09 | 0.48 | 9.09 | 0.42 | 5.0 | 0.06 | 20.0 | 0.03 | 0.0 | 101.96 | -12.61 |
| 2014 (1) | 0.56 | 833.33 | -0.24 | 0 | 0.43 | 0 | 0.08 | 0 | 0.32 | 0 | 0.04 | -42.86 | 0 | 0 | 0.85 | -59.32 | 0.44 | 144.44 | 0.4 | 166.67 | 0.05 | 66.67 | 0.03 | 0.0 | 116.67 | 308.33 |
| 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) | 0.36 | -51.35 | -28.0 | -1.71 | -317.07 | -489.66 | 1.67 | 262.14 | 242.74 | -0.04 | -157.14 | -100.0 | -1.35 | -509.09 | -742.86 | 1.73 | 321.95 | 17200.0 | 0 | 0 | 0 | 81.99 | 381.94 | 18429.86 | 0.25 | 4.17 | 0.0 | 0.16 | 60.0 | -51.52 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0 | 138.46 | -62.58 | 19.08 |
| 24Q2 (19) | 0.74 | 1950.0 | 1.37 | -0.41 | -173.33 | -78.26 | -1.03 | -145.24 | -1371.43 | 0.07 | 130.43 | -22.22 | 0.33 | 273.68 | -34.0 | 0.41 | 4000.0 | 4000.0 | 0 | 0 | 0 | 17.01 | 3744.81 | 4578.42 | 0.24 | 14.29 | -45.45 | 0.1 | -50.0 | -75.61 | 0.09 | -10.0 | 0.0 | 0.01 | 0 | 0 | 370.00 | 2875.0 | 153.42 |
| 24Q1 (18) | -0.04 | -109.3 | 42.86 | -0.15 | -36.36 | -400.0 | -0.42 | -425.0 | -500.0 | -0.23 | -387.5 | -64.29 | -0.19 | -159.38 | -90.0 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.44 | -68.88 | -48.89 | 0.21 | 133.33 | -43.24 | 0.2 | 233.33 | -28.57 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | -13.33 | -104.96 | 29.52 |
| 23Q4 (17) | 0.43 | -14.0 | -69.93 | -0.11 | 62.07 | 15.38 | -0.08 | 93.16 | -14.29 | 0.08 | 500.0 | -72.41 | 0.32 | 52.38 | -75.38 | 0.03 | 200.0 | -75.0 | 0 | 0 | 0 | 1.42 | 221.33 | -64.93 | 0.09 | -64.0 | -82.0 | 0.06 | -81.82 | -83.78 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 268.75 | 131.12 | -13.55 |
| 23Q3 (16) | 0.5 | -31.51 | -13.79 | -0.29 | -26.09 | -141.67 | -1.17 | -1571.43 | 1.68 | -0.02 | -122.22 | 90.0 | 0.21 | -58.0 | -54.35 | 0.01 | 0.0 | -91.67 | 0 | 0 | 0 | 0.44 | 21.68 | -86.73 | 0.25 | -43.18 | -67.53 | 0.33 | -19.51 | -57.69 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 116.28 | -20.36 | 72.41 |
| 23Q2 (15) | 0.73 | 1142.86 | 942.86 | -0.23 | -666.67 | -2200.0 | -0.07 | 0.0 | -104.79 | 0.09 | 164.29 | -40.0 | 0.5 | 600.0 | 733.33 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.36 | -58.0 | -8.0 | 0.44 | 18.92 | 25.71 | 0.41 | 46.43 | 32.26 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 146.00 | 871.71 | 692.57 |
| 23Q1 (14) | -0.07 | -104.9 | -187.5 | -0.03 | 76.92 | -110.71 | -0.07 | 0.0 | 12.5 | -0.14 | -148.28 | -7.69 | -0.1 | -107.69 | -127.78 | 0.02 | -83.33 | 100.0 | 0 | 0 | 0 | 0.87 | -78.64 | 97.4 | 0.37 | -26.0 | 42.31 | 0.28 | -24.32 | 12.0 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | -18.92 | -106.09 | -175.68 |
| 22Q4 (13) | 1.43 | 146.55 | 472.0 | -0.13 | -8.33 | -750.0 | -0.07 | 94.12 | 36.36 | 0.29 | 245.0 | 825.0 | 1.3 | 182.61 | 381.48 | 0.12 | 0.0 | 140.0 | 0 | 0 | 0 | 4.05 | 21.62 | 111.62 | 0.5 | -35.06 | 31.58 | 0.37 | -52.56 | 8.82 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 310.87 | 360.94 | 409.83 |
| 22Q3 (12) | 0.58 | 728.57 | 93.33 | -0.12 | -1100.0 | -500.0 | -1.19 | -181.51 | -213.16 | -0.2 | -233.33 | -350.0 | 0.46 | 666.67 | 39.39 | 0.12 | 1100.0 | 500.0 | 0 | 0 | 0 | 3.33 | 743.33 | 300.0 | 0.77 | 120.0 | 92.5 | 0.78 | 151.61 | 129.41 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 67.44 | 266.11 | -7.83 |
| 22Q2 (11) | 0.07 | -12.5 | -50.0 | -0.01 | -103.57 | 50.0 | 1.46 | 1925.0 | 542.42 | 0.15 | 215.38 | 600.0 | 0.06 | -83.33 | -50.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.40 | -9.88 | -57.31 | 0.35 | 34.62 | 16.67 | 0.31 | 24.0 | 29.17 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 18.42 | -26.32 | -59.21 |
| 22Q1 (10) | 0.08 | -68.0 | 366.67 | 0.28 | 1300.0 | 354.55 | -0.08 | 27.27 | -14.29 | -0.13 | -225.0 | 7.14 | 0.36 | 33.33 | 357.14 | 0.01 | -80.0 | -91.67 | 0 | 0 | 0 | 0.44 | -77.11 | -94.3 | 0.26 | -31.58 | 100.0 | 0.25 | -26.47 | 56.25 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 25.00 | -59.0 | 291.67 |
| 21Q4 (9) | 0.25 | -16.67 | 733.33 | 0.02 | -33.33 | 100.67 | -0.11 | 71.05 | -104.0 | -0.04 | -150.0 | -140.0 | 0.27 | -18.18 | 109.12 | 0.05 | 150.0 | -98.32 | 0 | 0 | 0 | 1.92 | 129.89 | -99.0 | 0.38 | -5.0 | 375.0 | 0.34 | 0.0 | 3300.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 60.98 | -16.67 | 82.93 |
| 21Q3 (8) | 0.3 | 114.29 | 172.73 | 0.03 | 250.0 | 116.67 | -0.38 | -15.15 | -100.0 | 0.08 | 366.67 | -27.27 | 0.33 | 175.0 | 571.43 | 0.02 | 0.0 | -88.89 | 0 | 0 | 0 | 0.83 | -10.0 | -92.87 | 0.4 | 33.33 | 300.0 | 0.34 | 41.67 | 385.71 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 73.17 | 62.02 | -6.87 |
| 21Q2 (7) | 0.14 | 566.67 | -30.0 | -0.02 | 81.82 | 94.59 | -0.33 | -371.43 | -450.0 | -0.03 | 78.57 | 66.67 | 0.12 | 185.71 | 170.59 | 0.02 | -83.33 | -94.59 | 0 | 0 | 0 | 0.93 | -87.96 | -96.22 | 0.3 | 130.77 | 130.77 | 0.24 | 50.0 | 33.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 45.16 | 446.24 | -43.55 |
| 21Q1 (6) | -0.03 | -200.0 | -110.34 | -0.11 | 96.32 | -266.67 | -0.07 | -102.55 | 0.0 | -0.14 | -240.0 | -600.0 | -0.14 | 95.27 | -153.85 | 0.12 | -95.97 | 300.0 | 0 | 0 | 0 | 7.69 | -95.97 | 279.49 | 0.13 | 62.5 | 18.18 | 0.16 | 1500.0 | 77.78 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0 | -13.04 | -139.13 | -107.2 |
| 20Q4 (5) | 0.03 | -72.73 | -88.46 | -2.99 | -1561.11 | -14850.0 | 2.75 | 1547.37 | 4683.33 | 0.1 | -9.09 | 200.0 | -2.96 | -4128.57 | -1333.33 | 2.98 | 1555.56 | 14800.0 | 0 | 0 | 0 | 191.03 | 1534.33 | 18429.49 | 0.08 | -20.0 | -63.64 | 0.01 | -85.71 | -95.0 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 33.33 | -57.58 | -65.38 |
| 20Q3 (4) | 0.11 | -45.0 | 0.0 | -0.18 | 51.35 | 0.0 | -0.19 | -216.67 | 0.0 | 0.11 | 222.22 | 0.0 | -0.07 | 58.82 | 0.0 | 0.18 | -51.35 | 0.0 | 0 | 0 | 0.0 | 11.69 | -52.3 | 0.0 | 0.1 | -23.08 | 0.0 | 0.07 | -61.11 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 78.57 | -1.79 | 0.0 |
| 20Q2 (3) | 0.2 | -31.03 | 0.0 | -0.37 | -1133.33 | 0.0 | -0.06 | 14.29 | 0.0 | -0.09 | -350.0 | 0.0 | -0.17 | -165.38 | 0.0 | 0.37 | 1133.33 | 0.0 | 0 | 0 | 0.0 | 24.50 | 1108.83 | 0.0 | 0.13 | 18.18 | 0.0 | 0.18 | 100.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 80.00 | -55.86 | 0.0 |
| 20Q1 (2) | 0.29 | 11.54 | 0.0 | -0.03 | -50.0 | 0.0 | -0.07 | -16.67 | 0.0 | -0.02 | 80.0 | 0.0 | 0.26 | 8.33 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 2.03 | 96.62 | 0.0 | 0.11 | -50.0 | 0.0 | 0.09 | -55.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 181.25 | 88.22 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 96.30 | 0.0 | 0.0 |
