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) | 4.27 | 0 | -1.08 | 0 | 2.01 | 0 | -1.5 | 0 | 3.19 | 963.33 | 0.67 | 123.33 | 0.06 | 0 | 3.37 | 80.24 | -3.79 | 0 | -1.12 | 0 | 1.05 | 40.0 | 1.14 | 107.27 | 399.07 | 0 |
| 2022 (9) | -0.05 | 0 | 0.35 | 0 | -2.53 | 0 | -0.05 | 0 | 0.3 | 0 | 0.3 | 100.0 | -0.05 | 0 | 1.87 | 85.18 | -0.26 | 0 | 0.52 | -78.33 | 0.75 | 10.29 | 0.55 | 96.43 | -2.75 | 0 |
| 2021 (8) | -1.06 | 0 | -2.25 | 0 | 8.27 | 0 | -0.03 | 0 | -3.31 | 0 | 0.15 | 15.38 | -0.06 | 0 | 1.01 | -10.84 | 1.39 | 0 | 2.4 | 0 | 0.68 | -13.92 | 0.28 | -24.32 | -31.55 | 0 |
| 2020 (7) | 2.69 | 12.08 | -0.78 | 0 | -1.81 | 0 | 0.09 | 0 | 1.91 | 20.89 | 0.13 | -64.86 | 0.02 | 0 | 1.13 | -63.79 | -0.4 | 0 | -0.42 | 0 | 0.79 | 6.76 | 0.37 | -17.78 | 363.51 | -77.28 |
| 2019 (6) | 2.4 | 0 | -0.82 | 0 | -1.22 | 0 | -0.03 | 0 | 1.58 | 0 | 0.37 | 105.56 | 0 | 0 | 3.12 | 202.43 | -1.0 | 0 | -1.04 | 0 | 0.74 | 138.71 | 0.45 | -19.64 | 1600.00 | 0 |
| 2018 (5) | -0.74 | 0 | 0.46 | 0 | -0.79 | 0 | 0.08 | 166.67 | -0.28 | 0 | 0.18 | -58.14 | -0.01 | 0 | 1.03 | -53.24 | 0.32 | 0 | 0.81 | 2.53 | 0.31 | -3.12 | 0.56 | -9.68 | -44.05 | 0 |
| 2017 (4) | 1.11 | 38.75 | -4.84 | 0 | -0.22 | 0 | 0.03 | 0.0 | -3.73 | 0 | 0.43 | 186.67 | -0.06 | 0 | 2.21 | 210.24 | -0.07 | 0 | 0.79 | 54.9 | 0.32 | 68.42 | 0.62 | -34.04 | 64.16 | 31.53 |
| 2016 (3) | 0.8 | -74.36 | -1.59 | 0 | 0.06 | 0 | 0.03 | 0 | -0.79 | 0 | 0.15 | 7.14 | -0.09 | 0 | 0.71 | 17.27 | -0.3 | 0 | 0.51 | -16.39 | 0.19 | -9.52 | 0.94 | 2.17 | 48.78 | -72.8 |
| 2015 (2) | 3.12 | 0 | -1.41 | 0 | -1.78 | 0 | -0.01 | 0 | 1.71 | 108.54 | 0.14 | -48.15 | -0.38 | 0 | 0.61 | -38.7 | 0.13 | -81.69 | 0.61 | -46.49 | 0.21 | -8.7 | 0.92 | -16.36 | 179.31 | 0 |
| 2014 (1) | -0.81 | 0 | 1.63 | 0 | -1.56 | 0 | -0.09 | 0 | 0.82 | -65.98 | 0.27 | 92.86 | -0.6 | 0 | 0.99 | 97.67 | 0.71 | -62.83 | 1.14 | -34.48 | 0.23 | -4.17 | 1.1 | 19.57 | -32.79 | 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) | 3.0 | 2400.0 | 417.24 | -5.7 | -406.45 | -510.07 | -1.21 | -147.83 | -239.08 | 2.84 | 792.68 | 2940.0 | -2.7 | -236.36 | -237.06 | 0.34 | 750.0 | 161.54 | -0.89 | -784.62 | -656.25 | 6.58 | 861.8 | 134.73 | -1.15 | -49.35 | 2.54 | -0.54 | -260.0 | -8.0 | 0.27 | 3.85 | 8.0 | 0.81 | 80.0 | 224.0 | 555.56 | 2492.59 | 0 |
| 24Q2 (19) | 0.12 | 300.0 | -29.41 | 1.86 | 194.9 | 25.68 | 2.53 | 1707.14 | 521.67 | -0.41 | -140.59 | -373.33 | 1.98 | 198.02 | 20.0 | 0.04 | -75.0 | -84.0 | 0.13 | 1200.0 | 360.0 | 0.68 | -83.03 | -87.5 | -0.77 | 36.89 | 27.36 | -0.15 | 53.12 | -144.12 | 0.26 | 4.0 | -10.34 | 0.45 | 0.0 | 87.5 | 21.43 | 235.71 | 9.66 |
| 24Q1 (18) | -0.06 | -101.42 | 91.43 | -1.96 | 51.6 | -2060.0 | 0.14 | -91.86 | 1300.0 | 1.01 | 164.33 | 4950.0 | -2.02 | -1222.22 | -236.67 | 0.16 | -23.81 | 100.0 | 0.01 | -50.0 | 112.5 | 4.03 | 30.69 | 95.47 | -1.22 | -40.23 | -82.09 | -0.32 | 21.95 | 41.82 | 0.25 | -16.67 | 19.05 | 0.45 | -2.17 | 125.0 | -15.79 | -101.31 | 0 |
| 23Q4 (17) | 4.23 | 629.31 | 580.68 | -4.05 | -391.37 | -313.27 | 1.72 | 97.7 | 493.1 | -1.57 | -1470.0 | -4025.0 | 0.18 | -90.86 | 109.68 | 0.21 | 61.54 | 425.0 | 0.02 | -87.5 | 140.0 | 3.08 | 10.06 | 199.89 | -0.87 | 26.27 | -155.88 | -0.41 | 18.0 | -57.69 | 0.3 | 20.0 | 42.86 | 0.46 | 84.0 | 130.0 | 1208.57 | 0 | 306.01 |
| 23Q3 (16) | 0.58 | 241.18 | 241.46 | 1.39 | -6.08 | 298.57 | 0.87 | 245.0 | 134.12 | -0.1 | -166.67 | 58.33 | 1.97 | 19.39 | 277.48 | 0.13 | -48.0 | -31.58 | 0.16 | 420.0 | 700.0 | 2.80 | -48.78 | -36.89 | -1.18 | -11.32 | -202.56 | -0.5 | -247.06 | -2400.0 | 0.25 | -13.79 | 19.05 | 0.25 | 4.17 | 47.06 | 0.00 | -100.0 | 100.0 |
| 23Q2 (15) | 0.17 | 124.29 | -87.77 | 1.48 | 1380.0 | -46.76 | -0.6 | -6100.0 | -328.57 | 0.15 | 650.0 | -31.82 | 1.65 | 375.0 | -60.43 | 0.25 | 212.5 | 1150.0 | -0.05 | 37.5 | 0.0 | 5.47 | 165.32 | 1073.41 | -1.06 | -58.21 | -581.82 | 0.34 | 161.82 | -46.88 | 0.29 | 38.1 | 70.59 | 0.24 | 20.0 | 118.18 | 19.54 | 0 | -87.07 |
| 23Q1 (14) | -0.7 | 20.45 | -337.5 | 0.1 | 110.2 | 113.16 | 0.01 | -96.55 | 107.69 | 0.02 | -50.0 | 125.0 | -0.6 | 67.74 | 34.78 | 0.08 | 100.0 | 100.0 | -0.08 | -60.0 | -500.0 | 2.06 | 100.52 | 85.57 | -0.67 | -97.06 | -357.69 | -0.55 | -111.54 | -443.75 | 0.21 | 0.0 | 31.25 | 0.2 | 0.0 | 233.33 | 0.00 | 100.0 | 100.0 |
| 22Q4 (13) | -0.88 | -114.63 | 70.27 | -0.98 | -40.0 | 67.66 | 0.29 | 111.37 | -96.16 | 0.04 | 116.67 | 200.0 | -1.86 | -67.57 | 68.95 | 0.04 | -78.95 | -33.33 | -0.05 | -350.0 | -350.0 | 1.03 | -76.84 | -36.42 | -0.34 | 12.82 | -254.55 | -0.26 | -1200.0 | -285.71 | 0.21 | 0.0 | 31.25 | 0.2 | 17.65 | 185.71 | -586.67 | -415.12 | 26.67 |
| 22Q3 (12) | -0.41 | -129.5 | -131.3 | -0.7 | -125.18 | -157.85 | -2.55 | -1721.43 | -368.42 | -0.24 | -209.09 | -340.0 | -1.11 | -126.62 | -144.05 | 0.19 | 850.0 | 375.0 | 0.02 | 140.0 | -33.33 | 4.44 | 852.22 | 234.05 | -0.39 | -277.27 | -4000.0 | -0.02 | -103.12 | -102.11 | 0.21 | 23.53 | 23.53 | 0.17 | 54.55 | 142.86 | -113.89 | -175.38 | -203.46 |
| 22Q2 (11) | 1.39 | 968.75 | 95.77 | 2.78 | 465.79 | 761.9 | -0.14 | -7.69 | -7.69 | 0.22 | 375.0 | 466.67 | 4.17 | 553.26 | 1337.93 | 0.02 | -50.0 | -50.0 | -0.05 | -350.0 | 0.0 | 0.47 | -58.04 | -56.29 | 0.22 | -15.38 | -53.19 | 0.64 | 300.0 | -20.0 | 0.17 | 6.25 | -5.56 | 0.11 | 83.33 | 57.14 | 151.09 | 458.83 | 123.44 |
| 22Q1 (10) | -0.16 | 94.59 | -33.33 | -0.76 | 74.92 | -7500.0 | -0.13 | -101.72 | -8.33 | -0.08 | -100.0 | -100.0 | -0.92 | 84.64 | -607.69 | 0.04 | -33.33 | 300.0 | 0.02 | 0.0 | 133.33 | 1.11 | -31.3 | 387.78 | 0.26 | 18.18 | -62.86 | 0.16 | 14.29 | -68.63 | 0.16 | 0.0 | -5.88 | 0.06 | -14.29 | -25.0 | -42.11 | 94.74 | -166.67 |
| 21Q4 (9) | -2.96 | -325.95 | -1120.69 | -3.03 | -350.41 | -2064.29 | 7.56 | 695.79 | 8500.0 | -0.04 | -140.0 | -180.0 | -5.99 | -337.7 | -4093.33 | 0.06 | 50.0 | 200.0 | 0.02 | -33.33 | 100.0 | 1.62 | 21.7 | 187.06 | 0.22 | 2100.0 | 37.5 | 0.14 | -85.26 | -26.32 | 0.16 | -5.88 | -20.0 | 0.07 | 0.0 | -12.5 | -800.00 | -826.72 | -1396.55 |
| 21Q3 (8) | 1.31 | 84.51 | -20.12 | 1.21 | 388.1 | 427.03 | 0.95 | 830.77 | 239.71 | 0.1 | 266.67 | 42.86 | 2.52 | 768.97 | 98.43 | 0.04 | 0.0 | 0.0 | 0.03 | 160.0 | 0 | 1.33 | 24.58 | 17.61 | 0.01 | -97.87 | -90.91 | 0.95 | 18.75 | 4650.0 | 0.17 | -5.56 | -15.0 | 0.07 | 0.0 | -22.22 | 110.08 | 62.8 | -79.19 |
| 21Q2 (7) | 0.71 | 691.67 | 286.84 | -0.42 | -4100.0 | -162.5 | -0.13 | -8.33 | 43.48 | -0.06 | -50.0 | -500.0 | 0.29 | 323.08 | 153.7 | 0.04 | 300.0 | -20.0 | -0.05 | 16.67 | -266.67 | 1.07 | 368.27 | -56.48 | 0.47 | -32.86 | 217.5 | 0.8 | 56.86 | 375.86 | 0.18 | 5.88 | -10.0 | 0.07 | -12.5 | -30.0 | 67.62 | 528.25 | 101.78 |
| 21Q1 (6) | -0.12 | -141.38 | -110.43 | -0.01 | 92.86 | 90.91 | -0.12 | -33.33 | 85.37 | -0.04 | -180.0 | -300.0 | -0.13 | -186.67 | -112.5 | 0.01 | -50.0 | -50.0 | -0.06 | -700.0 | -200.0 | 0.23 | -59.57 | -73.23 | 0.7 | 337.5 | 369.23 | 0.51 | 168.42 | 245.71 | 0.17 | -15.0 | -10.53 | 0.08 | 0.0 | -20.0 | -15.79 | -125.59 | 0 |
| 20Q4 (5) | 0.29 | -82.32 | -68.82 | -0.14 | 62.16 | 26.32 | -0.09 | 86.76 | 25.0 | 0.05 | -28.57 | 600.0 | 0.15 | -88.19 | -79.73 | 0.02 | -50.0 | -81.82 | 0.01 | 0 | 200.0 | 0.56 | -50.14 | -85.56 | 0.16 | 45.45 | 176.19 | 0.19 | 850.0 | 182.61 | 0.2 | 0.0 | 0.0 | 0.08 | -11.11 | -20.0 | 61.70 | -88.34 | -95.36 |
| 20Q3 (4) | 1.64 | 531.58 | 0.0 | -0.37 | -131.25 | 0.0 | -0.68 | -195.65 | 0.0 | 0.07 | 800.0 | 0.0 | 1.27 | 335.19 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | -100.0 | 0.0 | 1.13 | -53.9 | 0.0 | 0.11 | 127.5 | 0.0 | 0.02 | 106.9 | 0.0 | 0.2 | 0.0 | 0.0 | 0.09 | -10.0 | 0.0 | 529.03 | 113.92 | 0.0 |
| 20Q2 (3) | -0.38 | -133.04 | 0.0 | -0.16 | -45.45 | 0.0 | -0.23 | 71.95 | 0.0 | -0.01 | 0.0 | 0.0 | -0.54 | -151.92 | 0.0 | 0.05 | 150.0 | 0.0 | 0.03 | 250.0 | 0.0 | 2.45 | 187.99 | 0.0 | -0.4 | -53.85 | 0.0 | -0.29 | 17.14 | 0.0 | 0.2 | 5.26 | 0.0 | 0.1 | 0.0 | 0.0 | -3800.00 | 0 | 0.0 |
| 20Q1 (2) | 1.15 | 23.66 | 0.0 | -0.11 | 42.11 | 0.0 | -0.82 | -583.33 | 0.0 | -0.01 | 0.0 | 0.0 | 1.04 | 40.54 | 0.0 | 0.02 | -81.82 | 0.0 | -0.02 | -100.0 | 0.0 | 0.85 | -78.18 | 0.0 | -0.26 | -23.81 | 0.0 | -0.35 | -52.17 | 0.0 | 0.19 | -5.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.93 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.90 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 1328.57 | 0.0 | 0.0 |
