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) | 2.18 | 289.29 | -4.43 | 0 | -0.91 | 0 | 0.14 | 0 | -2.25 | 0 | 0.01 | 0.0 | 0 | 0 | 0.09 | 6.12 | 0.12 | -55.56 | 0.59 | -37.89 | 0.08 | 0.0 | 0 | 0 | 325.37 | 498.45 |
| 2022 (9) | 0.56 | 2700.0 | -0.15 | 0 | -0.24 | 0 | -0.38 | 0 | 0.41 | -43.06 | 0.01 | -75.0 | 0 | 0 | 0.08 | -72.46 | 0.27 | -18.18 | 0.95 | 206.45 | 0.08 | 14.29 | 0 | 0 | 54.37 | 933.01 |
| 2021 (8) | 0.02 | 0 | 0.7 | 0 | -0.2 | 0 | -0.04 | 0 | 0.72 | 0 | 0.04 | 0 | 0 | 0 | 0.29 | 0 | 0.33 | 1000.0 | 0.31 | 0 | 0.07 | 0.0 | 0 | 0 | 5.26 | 0 |
| 2020 (7) | -0.33 | 0 | -2.7 | 0 | 0.01 | 0 | 0.12 | 71.43 | -3.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.03 | 0 | -0.12 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.51 | 0 | 1.46 | 0 | -0.46 | 0 | 0.07 | 0 | 0.95 | 0 | 0.05 | 400.0 | 0 | 0 | 0.62 | 439.18 | -0.97 | 0 | -0.92 | 0 | 0.07 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.35 | 0 | -0.05 | 0 | -0.41 | 0 | -0.11 | 0 | -0.4 | 0 | 0.01 | 0.0 | 0 | 0 | 0.12 | 19.72 | -0.44 | 0 | -0.2 | 0 | 0.07 | -22.22 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.81 | 2600.0 | 1.17 | -70.6 | -2.56 | 0 | 0.28 | 133.33 | 1.98 | -50.62 | 0.01 | 0.0 | 0 | 0 | 0.10 | 40.37 | 0.07 | -78.12 | -0.22 | 0 | 0.09 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.03 | -98.53 | 3.98 | 0 | -1.04 | 0 | 0.12 | 0 | 4.01 | 293.14 | 0.01 | -50.0 | 0 | 0 | 0.07 | -44.75 | 0.32 | -60.49 | 0.31 | -77.54 | 0.09 | -18.18 | 0.01 | 0 | 7.32 | -94.66 |
| 2015 (2) | 2.04 | 96.15 | -1.02 | 0 | -1.42 | 0 | -0.16 | 0 | 1.02 | -92.77 | 0.02 | 0.0 | 0 | 0 | 0.12 | 19.01 | 0.81 | -66.94 | 1.38 | -51.58 | 0.11 | -26.67 | 0 | 0 | 136.91 | 294.94 |
| 2014 (1) | 1.04 | -79.07 | 13.07 | 0 | -19.95 | 0 | -0.61 | 0 | 14.11 | 915.11 | 0.02 | -71.43 | 0 | 0 | 0.10 | -60.68 | 2.45 | -63.32 | 2.85 | -44.34 | 0.15 | -21.05 | 0 | 0 | 34.67 | -62.89 |
| 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) | 0.03 | -88.89 | 130.0 | -0.3 | -850.0 | -475.0 | -0.6 | -650.0 | 27.71 | 0.16 | 1700.0 | 366.67 | -0.27 | -187.1 | -1250.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.38 | 0 | 0 | 0.06 | 100.0 | 100.0 | 0.1 | -65.52 | -67.74 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 25.00 | -71.3 | 182.5 |
| 24Q2 (19) | 0.27 | 17.39 | -27.03 | 0.04 | 166.67 | 102.76 | -0.08 | 0 | 0 | -0.01 | 94.12 | 90.0 | 0.31 | 82.35 | 128.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | 200.0 | 200.0 | 0.29 | 0.0 | 38.1 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 87.10 | 17.39 | -45.86 |
| 24Q1 (18) | 0.23 | -77.88 | -73.56 | -0.06 | 95.74 | 96.36 | 0 | 100.0 | 0 | -0.17 | -189.47 | -254.55 | 0.17 | 145.95 | 121.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.01 | -83.33 | -50.0 | 0.29 | 1066.67 | 190.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 74.19 | 0 | -89.77 |
| 23Q4 (17) | 1.04 | 1140.0 | 420.0 | -1.41 | -1862.5 | 37.05 | -0.09 | 89.16 | -550.0 | 0.19 | 416.67 | 46.15 | -0.37 | -1750.0 | 81.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 100.0 | 100.0 | -0.03 | -109.68 | -250.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -0.1 | -127.03 | -125.64 | 0.08 | 105.52 | -82.98 | -0.83 | 0 | -196.43 | -0.06 | 40.0 | 80.0 | -0.02 | 98.15 | -102.33 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.00 | 0 | 100.0 | 0.03 | 200.0 | -25.0 | 0.31 | 47.62 | -27.91 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -30.30 | -118.84 | -134.97 |
| 23Q2 (15) | 0.37 | -57.47 | 236.36 | -1.45 | 12.12 | -225.0 | 0 | 0 | -100.0 | -0.1 | -190.91 | -66.67 | -1.08 | -38.46 | -185.04 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.01 | -50.0 | -92.31 | 0.21 | 110.0 | -27.59 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 160.87 | -77.81 | 353.36 |
| 23Q1 (14) | 0.87 | 335.0 | 721.43 | -1.65 | 26.34 | -458.7 | 0 | -100.0 | 100.0 | 0.11 | -15.38 | 178.57 | -0.78 | 61.76 | -343.75 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.38 | 0 | 0 | 0.02 | -33.33 | -71.43 | 0.1 | 400.0 | -52.38 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 725.00 | 45.0 | 1291.07 |
| 22Q4 (13) | 0.2 | -48.72 | 205.26 | -2.24 | -576.6 | -689.47 | 0.02 | 107.14 | 166.67 | 0.13 | 143.33 | 230.0 | -2.04 | -337.21 | -1173.68 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 100.0 | -100.0 | 0.03 | -25.0 | 400.0 | 0.02 | -95.35 | -71.43 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | 476.92 | 336.84 |
| 22Q3 (12) | 0.39 | 254.55 | 454.55 | 0.47 | -59.48 | 17.5 | -0.28 | -800.0 | -75.0 | -0.3 | -400.0 | -1600.0 | 0.86 | -32.28 | 196.55 | -0.04 | -200.0 | 0 | 0 | 0 | 0 | -1.26 | -204.42 | 0 | 0.04 | -69.23 | -66.67 | 0.43 | 48.28 | 168.75 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 86.67 | 144.24 | 241.82 |
| 22Q2 (11) | 0.11 | 178.57 | 139.29 | 1.16 | 152.17 | 5900.0 | 0.04 | 300.0 | 0 | -0.06 | 57.14 | 33.33 | 1.27 | 296.88 | 523.33 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.21 | 0 | 0 | 0.13 | 85.71 | -31.58 | 0.29 | 38.1 | 625.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 35.48 | 158.29 | 107.6 |
| 22Q1 (10) | -0.14 | 26.32 | -123.33 | 0.46 | 21.05 | 866.67 | -0.02 | 33.33 | 0 | -0.14 | -40.0 | -200.0 | 0.32 | 68.42 | -40.74 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.07 | 800.0 | 133.33 | 0.21 | 200.0 | 425.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -60.87 | 71.17 | -106.09 |
| 21Q4 (9) | -0.19 | -72.73 | -72.73 | 0.38 | -5.0 | 133.63 | -0.03 | 81.25 | -115.79 | -0.1 | -600.0 | -350.0 | 0.19 | -34.48 | 115.32 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.26 | 0 | 0 | -0.01 | -108.33 | -120.0 | 0.07 | -56.25 | 275.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -211.11 | -245.45 | 0 |
| 21Q3 (8) | -0.11 | 60.71 | 62.07 | 0.4 | 2100.0 | 126.14 | -0.16 | 0 | 0.0 | 0.02 | 122.22 | -33.33 | 0.29 | 196.67 | 115.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | -36.84 | -25.0 | 0.16 | 300.0 | 45.45 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -61.11 | 86.9 | 72.61 |
| 21Q2 (7) | -0.28 | -146.67 | -133.33 | -0.02 | 66.67 | 96.77 | 0 | 0 | 100.0 | -0.09 | -164.29 | -175.0 | -0.3 | -155.56 | 59.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.19 | 533.33 | 337.5 | 0.04 | 0.0 | 136.36 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -466.67 | -146.67 | 0 |
| 21Q1 (6) | 0.6 | 645.45 | 215.79 | -0.06 | 94.69 | -110.34 | 0 | -100.0 | 0 | 0.14 | 250.0 | 300.0 | 0.54 | 143.55 | -29.87 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -40.0 | 130.0 | 0.04 | 200.0 | 150.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1000.00 | 0 | 0 |
| 20Q4 (5) | -0.11 | 62.07 | -184.62 | -1.13 | 26.14 | -252.7 | 0.19 | 218.75 | 0 | 0.04 | 33.33 | -76.47 | -1.24 | 31.87 | -242.53 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | -68.75 | 138.46 | -0.04 | -136.36 | 80.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (4) | -0.29 | -141.67 | 0.0 | -1.53 | -146.77 | 0.0 | -0.16 | -433.33 | 0.0 | 0.03 | -75.0 | 0.0 | -1.82 | -145.95 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.16 | 300.0 | 0.0 | 0.11 | 200.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -223.08 | 0 | 0.0 |
| 20Q2 (3) | -0.12 | -163.16 | 0.0 | -0.62 | -206.9 | 0.0 | -0.03 | 0 | 0.0 | 0.12 | 271.43 | 0.0 | -0.74 | -196.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.08 | 20.0 | 0.0 | -0.11 | -37.5 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.19 | 46.15 | 0.0 | 0.58 | -21.62 | 0.0 | 0 | 0 | 0.0 | -0.07 | -141.18 | 0.0 | 0.77 | -11.49 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.1 | 23.08 | 0.0 | -0.08 | 60.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.13 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
