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) | 0.93 | -91.31 | -14.44 | 0 | -7.55 | 0 | -0.23 | 0 | -13.51 | 0 | 0.3 | -40.0 | 0 | 0 | 0.99 | 20.22 | -0.31 | 0 | 0.51 | -95.6 | 0.65 | 0.0 | 0.45 | 25.0 | 57.76 | -31.98 |
| 2022 (9) | 10.7 | 7.54 | -32.33 | 0 | 43.28 | 0 | 0.46 | 0 | -21.63 | 0 | 0.5 | 8.7 | -0.01 | 0 | 0.82 | 6.3 | 13.12 | -3.74 | 11.59 | 4.13 | 0.65 | 3.17 | 0.36 | -2.7 | 84.92 | 3.53 |
| 2021 (8) | 9.95 | 136.34 | -4.02 | 0 | -1.81 | 0 | -0.1 | 0 | 5.93 | 128.96 | 0.46 | 35.29 | -0.01 | 0 | 0.77 | -4.54 | 13.63 | 161.61 | 11.13 | 154.11 | 0.63 | 3.28 | 0.37 | 27.59 | 82.03 | 2.88 |
| 2020 (7) | 4.21 | 239.52 | -1.62 | 0 | 0.09 | -88.16 | 0.2 | 150.0 | 2.59 | 0 | 0.34 | -92.64 | -0.15 | 0 | 0.81 | -95.07 | 5.21 | 543.21 | 4.38 | 508.33 | 0.61 | 5.17 | 0.29 | 16.0 | 79.73 | -0.33 |
| 2019 (6) | 1.24 | -54.58 | -4.52 | 0 | 0.76 | -52.8 | 0.08 | 0 | -3.28 | 0 | 4.62 | 645.16 | 0.51 | 0 | 16.41 | 844.75 | 0.81 | -84.63 | 0.72 | -85.43 | 0.58 | 34.88 | 0.25 | 56.25 | 80.00 | 62.05 |
| 2018 (5) | 2.73 | 108.4 | -2.07 | 0 | 1.61 | 242.55 | -0.01 | 0 | 0.66 | -20.48 | 0.62 | 82.35 | -1.15 | 0 | 1.74 | 36.01 | 5.27 | 379.09 | 4.94 | 394.0 | 0.43 | 4.88 | 0.16 | 14.29 | 49.37 | -41.59 |
| 2017 (4) | 1.31 | 0 | -0.48 | 0 | 0.47 | 135.0 | -0.15 | 0 | 0.83 | 0 | 0.34 | -8.11 | -0.01 | 0 | 1.28 | 5.63 | 1.1 | -7.56 | 1.0 | -9.09 | 0.41 | 17.14 | 0.14 | 7.69 | 84.52 | 0 |
| 2016 (3) | -0.34 | 0 | -0.46 | 0 | 0.2 | 0 | -0.08 | 0 | -0.8 | 0 | 0.37 | 15.62 | 0.01 | 0 | 1.21 | -5.91 | 1.19 | 0 | 1.1 | 0 | 0.35 | -22.22 | 0.13 | -7.14 | -21.52 | 0 |
| 2015 (2) | 0.89 | 0 | -0.43 | 0 | -0.19 | 0 | 0.18 | 0 | 0.46 | 0 | 0.32 | 0 | 0 | 0 | 1.29 | 0 | -1.4 | 0 | -0.4 | 0 | 0.45 | 0 | 0.14 | 0 | 468.42 | 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) | 2.95 | -1.67 | 288.16 | 4.0 | 105.86 | -36.31 | -2.09 | -103.04 | 73.91 | 0.07 | 0.0 | 333.33 | 6.95 | 110.66 | -1.28 | 0.12 | 100.0 | 71.43 | 0 | 0 | 0 | 1.21 | 85.33 | 24.39 | 0.3 | -36.17 | 215.38 | 0.2 | -79.38 | -50.0 | 0.15 | -6.25 | -6.25 | 0.12 | -7.69 | 9.09 | 627.66 | 163.62 | 453.33 |
| 24Q2 (19) | 3.0 | 19.05 | 1204.35 | -68.22 | -48628.57 | -1490.21 | 68.86 | 20766.67 | 229633.33 | 0.07 | 275.0 | 116.28 | -65.22 | -2840.34 | -1506.4 | 0.06 | -40.0 | 0.0 | 0 | 0 | 0 | 0.65 | -44.95 | -13.67 | 0.47 | 0.0 | 376.47 | 0.97 | -16.38 | 304.17 | 0.16 | 0.0 | 0.0 | 0.13 | 8.33 | 18.18 | 238.10 | 36.05 | 427.95 |
| 24Q1 (18) | 2.52 | 27.92 | 224.14 | -0.14 | -108.48 | 99.23 | 0.33 | 3400.0 | -34.0 | -0.04 | -144.44 | -130.77 | 2.38 | -34.25 | 111.84 | 0.1 | 25.0 | 11.11 | 0 | 0 | 0 | 1.18 | 19.09 | -6.23 | 0.47 | -28.79 | 187.04 | 1.16 | 1188.89 | 627.27 | 0.16 | 0.0 | -5.88 | 0.12 | 0.0 | 9.09 | 175.00 | -67.13 | 105.17 |
| 23Q4 (17) | 1.97 | 159.21 | 1213.33 | 1.65 | -73.73 | 2850.0 | -0.01 | 99.88 | -150.0 | 0.09 | 400.0 | 125.0 | 3.62 | -48.58 | 3922.22 | 0.08 | 14.29 | -38.46 | 0 | 0 | 0 | 0.99 | 2.38 | -24.26 | 0.66 | 353.85 | 24.53 | 0.09 | -77.5 | -40.0 | 0.16 | 0.0 | 0.0 | 0.12 | 9.09 | 20.0 | 532.43 | 369.38 | 1355.32 |
| 23Q3 (16) | 0.76 | 230.43 | -76.69 | 6.28 | 246.39 | 121.49 | -8.01 | -26600.0 | -35.76 | -0.03 | 93.02 | -111.11 | 7.04 | 273.4 | 127.12 | 0.07 | 16.67 | -30.0 | 0 | 0 | 0 | 0.97 | 28.62 | 46.69 | -0.26 | -52.94 | -108.44 | 0.4 | 66.67 | -86.39 | 0.16 | 0.0 | -5.88 | 0.11 | 0.0 | 22.22 | 113.43 | 151.52 | 11.35 |
| 23Q2 (15) | 0.23 | 111.33 | -96.17 | -4.29 | 76.26 | -368.12 | -0.03 | -106.0 | 0.0 | -0.43 | -430.77 | -315.0 | -4.06 | 79.8 | -153.42 | 0.06 | -33.33 | -40.0 | 0 | 0 | 100.0 | 0.75 | -40.2 | 41.03 | -0.17 | 68.52 | -103.38 | 0.24 | 209.09 | -94.65 | 0.16 | -5.88 | 0.0 | 0.11 | 0.0 | 22.22 | 45.10 | 101.33 | -64.37 |
| 23Q1 (14) | -2.03 | -1453.33 | -257.36 | -18.07 | -30016.67 | -288.6 | 0.5 | 2400.0 | -98.98 | 0.13 | 225.0 | 316.67 | -20.1 | -22433.33 | -498.21 | 0.09 | -30.77 | -43.75 | 0 | 0 | -100.0 | 1.26 | -3.81 | 34.56 | -0.54 | -201.89 | -112.05 | -0.22 | -246.67 | -105.49 | 0.17 | 6.25 | 6.25 | 0.11 | 10.0 | 37.5 | -3383.33 | -9347.78 | -11246.64 |
| 22Q4 (13) | 0.15 | -95.4 | -94.93 | -0.06 | 99.79 | 94.69 | 0.02 | 100.34 | 101.5 | 0.04 | -85.19 | 500.0 | 0.09 | 100.35 | -95.08 | 0.13 | 30.0 | 85.71 | 0 | 0 | 100.0 | 1.31 | 98.28 | 212.83 | 0.53 | -82.79 | -86.68 | 0.15 | -94.9 | -95.11 | 0.16 | -5.88 | 0.0 | 0.1 | 11.11 | 11.11 | 36.59 | -64.09 | -58.97 |
| 22Q3 (12) | 3.26 | -45.67 | -5.23 | -29.22 | -1926.25 | -1158.7 | -5.9 | -19566.67 | -408.62 | 0.27 | 35.0 | 775.0 | -25.96 | -441.58 | -518.71 | 0.1 | 0.0 | -47.37 | 0 | 100.0 | 0 | 0.66 | 23.66 | -41.84 | 3.08 | -38.77 | -31.71 | 2.94 | -34.52 | -19.45 | 0.17 | 6.25 | 6.25 | 0.09 | 0.0 | -10.0 | 101.88 | -19.52 | 15.79 |
| 22Q2 (11) | 6.0 | 365.12 | 181.69 | 1.6 | 134.41 | 144.69 | -0.03 | -100.06 | -102.5 | 0.2 | 433.33 | 350.0 | 7.6 | 326.19 | 624.14 | 0.1 | -37.5 | 0.0 | -0.06 | -220.0 | 0 | 0.53 | -42.94 | -23.09 | 5.03 | 12.28 | 55.25 | 4.49 | 11.97 | 66.3 | 0.16 | 0.0 | 0.0 | 0.09 | 12.5 | 0.0 | 126.58 | 317.03 | 75.31 |
| 22Q1 (10) | 1.29 | -56.42 | -8.51 | -4.65 | -311.5 | -125.73 | 49.19 | 3798.5 | 9559.62 | -0.06 | -500.0 | -300.0 | -3.36 | -283.61 | -416.92 | 0.16 | 128.57 | 45.45 | 0.05 | 600.0 | 0 | 0.94 | 123.62 | -0.45 | 4.48 | 12.56 | 135.79 | 4.01 | 30.62 | 134.5 | 0.16 | 0.0 | 6.67 | 0.08 | -11.11 | -11.11 | 30.35 | -65.96 | -58.02 |
| 21Q4 (9) | 2.96 | -13.95 | 41.63 | -1.13 | -140.94 | 0.0 | -1.33 | -14.66 | -321.67 | -0.01 | 75.0 | -200.0 | 1.83 | -70.48 | 90.62 | 0.07 | -63.16 | 75.0 | -0.01 | 0 | 91.67 | 0.42 | -63.14 | 17.19 | 3.98 | -11.75 | 182.27 | 3.07 | -15.89 | 174.11 | 0.16 | 0.0 | 0.0 | 0.09 | -10.0 | 12.5 | 89.16 | 1.34 | -41.98 |
| 21Q3 (8) | 3.44 | 61.5 | 102.35 | 2.76 | 177.09 | 1552.63 | -1.16 | -196.67 | -68.12 | -0.04 | 50.0 | -300.0 | 6.2 | 527.59 | 310.6 | 0.19 | 90.0 | 58.33 | 0 | 0 | 100.0 | 1.14 | 63.52 | 31.16 | 4.51 | 39.2 | 90.3 | 3.65 | 35.19 | 81.59 | 0.16 | 0.0 | 0.0 | 0.1 | 11.11 | 42.86 | 87.98 | 21.85 | 15.93 |
| 21Q2 (7) | 2.13 | 51.06 | 407.14 | -3.58 | -73.79 | -1093.33 | 1.2 | 330.77 | 531.58 | -0.08 | -366.67 | -147.06 | -1.45 | -123.08 | -1308.33 | 0.1 | -9.09 | -44.44 | 0 | 0 | 0 | 0.69 | -26.15 | -34.52 | 3.24 | 70.53 | 126.57 | 2.7 | 57.89 | 117.74 | 0.16 | 6.67 | -46.67 | 0.09 | 0.0 | -35.71 | 72.20 | -0.14 | 188.81 |
| 21Q1 (6) | 1.41 | -32.54 | 0 | -2.06 | -82.3 | 0 | -0.52 | -186.67 | 0 | 0.03 | 200.0 | 0 | -0.65 | -167.71 | 0 | 0.11 | 175.0 | 0 | 0 | 100.0 | 0 | 0.94 | 163.24 | 0 | 1.9 | 34.75 | 0 | 1.71 | 52.68 | 0 | 0.15 | -6.25 | 0 | 0.09 | 12.5 | 0 | 72.31 | -52.95 | 0 |
| 20Q4 (5) | 2.09 | 22.94 | 0 | -1.13 | -494.74 | 0 | 0.6 | 186.96 | 0 | 0.01 | -50.0 | 0 | 0.96 | -36.42 | 0 | 0.04 | -66.67 | 0 | -0.12 | -500.0 | 0 | 0.36 | -58.74 | 0 | 1.41 | -40.51 | 0 | 1.12 | -44.28 | 0 | 0.16 | 0.0 | 0 | 0.08 | 14.29 | 0 | 153.68 | 102.49 | 0 |
| 20Q3 (4) | 1.7 | 304.76 | 0.0 | -0.19 | 36.67 | 0.0 | -0.69 | -463.16 | 0.0 | 0.02 | -88.24 | 0.0 | 1.51 | 1158.33 | 0.0 | 0.12 | -33.33 | 0.0 | -0.02 | 0 | 0.0 | 0.87 | -18.36 | 0.0 | 2.37 | 65.73 | 0.0 | 2.01 | 62.1 | 0.0 | 0.16 | -46.67 | 0.0 | 0.07 | -50.0 | 0.0 | 75.89 | 203.57 | 0.0 |
| 20Q2 (3) | 0.42 | 0 | 0.0 | -0.3 | 0 | 0.0 | 0.19 | 0 | 0.0 | 0.17 | 0 | 0.0 | 0.12 | 0 | 0.0 | 0.18 | 0 | 0.0 | 0 | 0 | 0.0 | 1.06 | 0 | 0.0 | 1.43 | 0 | 0.0 | 1.24 | 0 | 0.0 | 0.3 | 0 | 0.0 | 0.14 | 0 | 0.0 | 25.00 | 0 | 0.0 |
