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) | 3.55 | -10.13 | -0.56 | 0 | -2.9 | 0 | 0.08 | 0 | 2.99 | 88.05 | 0.6 | -58.62 | 0 | 0 | 3.80 | -37.96 | 0.81 | -80.85 | 0.88 | -75.49 | 0.88 | -8.33 | 0.01 | 0.0 | 200.56 | 131.54 |
| 2022 (9) | 3.95 | 72.49 | -2.36 | 0 | -2.13 | 0 | -0.28 | 0 | 1.59 | -14.97 | 1.45 | 130.16 | 0 | 0 | 6.12 | 120.44 | 4.23 | 39.6 | 3.59 | 68.54 | 0.96 | -4.0 | 0.01 | 0.0 | 86.62 | 18.78 |
| 2021 (8) | 2.29 | 231.88 | -0.42 | 0 | -0.34 | 0 | 0.17 | 6.25 | 1.87 | 55.83 | 0.63 | 43.18 | 0 | 0 | 2.78 | 0.02 | 3.03 | 4228.57 | 2.13 | 5225.0 | 1.0 | -2.91 | 0.01 | -50.0 | 72.93 | 15.21 |
| 2020 (7) | 0.69 | -51.41 | 0.51 | 0 | -0.25 | 0 | 0.16 | 77.78 | 1.2 | 650.0 | 0.44 | -46.99 | 0 | 0 | 2.78 | -48.73 | 0.07 | 0 | 0.04 | 0 | 1.03 | 1.98 | 0.02 | 100.0 | 63.30 | -63.89 |
| 2019 (6) | 1.42 | 2266.67 | -1.26 | 0 | -0.82 | 0 | 0.09 | 0 | 0.16 | -89.87 | 0.83 | -45.75 | 0 | 0 | 5.41 | -46.07 | -0.28 | 0 | -0.21 | 0 | 1.01 | 13.48 | 0.01 | 0.0 | 175.31 | 6035.8 |
| 2018 (5) | 0.06 | -92.94 | 1.52 | 0 | 0.23 | 0 | -0.09 | 0 | 1.58 | 0 | 1.53 | 11.68 | 0 | 0 | 10.04 | 7.28 | -0.44 | 0 | 1.2 | 1100.0 | 0.89 | 3.49 | 0.01 | 0.0 | 2.86 | -96.74 |
| 2017 (4) | 0.85 | -14.14 | -1.23 | 0 | -0.32 | 0 | 0.01 | -85.71 | -0.38 | 0 | 1.37 | 107.58 | 0 | 0 | 9.36 | 120.76 | 0.51 | 24.39 | 0.1 | -72.97 | 0.86 | -14.85 | 0.01 | -50.0 | 87.63 | 23.92 |
| 2016 (3) | 0.99 | -54.59 | -0.07 | 0 | -0.28 | 0 | 0.07 | -41.67 | 0.92 | -51.32 | 0.66 | 8.2 | 0 | 0 | 4.24 | 12.02 | 0.41 | -12.77 | 0.37 | -30.19 | 1.01 | -5.61 | 0.02 | 0.0 | 70.71 | -47.45 |
| 2015 (2) | 2.18 | 2.83 | -0.29 | 0 | -1.38 | 0 | 0.12 | 0 | 1.89 | 92.86 | 0.61 | 154.17 | 0 | 0 | 3.78 | 154.96 | 0.47 | -12.96 | 0.53 | -23.19 | 1.07 | -8.55 | 0.02 | -33.33 | 134.57 | 19.97 |
| 2014 (1) | 2.12 | -41.92 | -1.14 | 0 | -1.32 | 0 | -0.02 | 0 | 0.98 | -64.36 | 0.24 | -66.2 | 0 | 0 | 1.48 | -67.14 | 0.54 | 63.64 | 0.69 | 27.78 | 1.17 | -14.6 | 0.03 | 0.0 | 112.17 | -40.38 |
| 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) | 0.18 | -81.05 | -83.64 | -0.01 | 96.3 | 99.06 | -0.72 | -1700.0 | 74.01 | -0.05 | -129.41 | 75.0 | 0.17 | -75.0 | 325.0 | 0.17 | -46.88 | -26.09 | 0 | 0 | 0 | 4.84 | -41.88 | -30.72 | -0.17 | -750.0 | -440.0 | -0.17 | -230.77 | -162.96 | 0.22 | -4.35 | 4.76 | 0 | 0 | 0 | 360.00 | 36.42 | 57.09 |
| 24Q2 (19) | 0.95 | 733.33 | -9.52 | -0.27 | -146.55 | -145.76 | -0.04 | 0.0 | 0.0 | 0.17 | 160.71 | 525.0 | 0.68 | 58.14 | -58.54 | 0.32 | 39.13 | 128.57 | 0 | 0 | 0 | 8.33 | 42.39 | 138.69 | -0.02 | -118.18 | -128.57 | 0.13 | -40.91 | -27.78 | 0.23 | 0.0 | 4.55 | 0 | 0 | 0 | 263.89 | 891.67 | 0.53 |
| 24Q1 (18) | -0.15 | -123.81 | -119.48 | 0.58 | 141.67 | 275.76 | -0.04 | 20.0 | 0.0 | -0.28 | -182.35 | -2900.0 | 0.43 | -50.57 | -2.27 | 0.23 | 666.67 | 21.05 | 0 | 0 | 0 | 5.85 | 547.67 | 59.56 | 0.11 | 257.14 | -85.53 | 0.22 | 237.5 | -62.07 | 0.23 | 4.55 | -8.0 | 0 | 0 | 0 | -33.33 | -103.17 | -135.93 |
| 23Q4 (17) | 0.63 | -42.73 | -50.0 | 0.24 | 122.64 | 119.35 | -0.05 | 98.19 | 50.0 | 0.34 | 270.0 | 30.77 | 0.87 | 2075.0 | 4250.0 | 0.03 | -86.96 | -81.25 | 0 | 0 | 0 | 0.90 | -87.07 | -70.46 | -0.07 | -240.0 | -109.33 | -0.16 | -159.26 | -144.44 | 0.22 | 4.76 | -8.33 | 0 | 0 | 0 | 1050.00 | 358.18 | 400.0 |
| 23Q3 (16) | 1.1 | 4.76 | -16.67 | -1.06 | -279.66 | -360.87 | -2.77 | -6825.0 | -87.16 | -0.2 | -400.0 | 20.0 | 0.04 | -97.56 | -96.33 | 0.23 | 64.29 | -4.17 | 0 | 0 | 0 | 6.99 | 100.24 | 79.43 | 0.05 | -28.57 | -95.61 | 0.27 | 50.0 | -76.92 | 0.21 | -4.55 | -12.5 | 0 | 0 | 0 | 229.17 | -12.7 | 144.79 |
| 23Q2 (15) | 1.05 | 36.36 | -13.22 | 0.59 | 278.79 | 290.32 | -0.04 | 0.0 | 83.33 | -0.04 | -500.0 | -300.0 | 1.64 | 272.73 | 82.22 | 0.14 | -26.32 | -22.22 | 0 | 0 | 0 | 3.49 | -4.82 | 23.16 | 0.07 | -90.79 | -94.66 | 0.18 | -68.97 | -84.87 | 0.22 | -12.0 | -8.33 | 0 | 0 | 0 | 262.50 | 182.95 | 210.23 |
| 23Q1 (14) | 0.77 | -38.89 | 381.25 | -0.33 | 73.39 | 43.1 | -0.04 | 60.0 | 87.5 | 0.01 | -96.15 | 103.57 | 0.44 | 2100.0 | 204.76 | 0.19 | 18.75 | -78.16 | 0 | 0 | 0 | 3.67 | 19.9 | -74.91 | 0.76 | 1.33 | -25.49 | 0.58 | 61.11 | -33.33 | 0.25 | 4.17 | 4.17 | 0 | 0 | 0 | 92.77 | -55.82 | 543.6 |
| 22Q4 (13) | 1.26 | -4.55 | 125.0 | -1.24 | -439.13 | -2580.0 | -0.1 | 93.24 | 23.08 | 0.26 | 204.0 | 766.67 | 0.02 | -98.17 | -96.72 | 0.16 | -33.33 | -44.83 | 0 | 0 | 0 | 3.06 | -21.48 | -31.32 | 0.75 | -34.21 | -29.25 | 0.36 | -69.23 | -49.3 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 210.00 | 124.32 | 260.0 |
| 22Q3 (12) | 1.32 | 9.09 | 60.98 | -0.23 | 25.81 | -130.0 | -1.48 | -516.67 | -1380.0 | -0.25 | -2400.0 | -1350.0 | 1.09 | 21.11 | 51.39 | 0.24 | 33.33 | 118.18 | 0 | 0 | 0 | 3.90 | 37.45 | 124.91 | 1.14 | -12.98 | 3.64 | 1.17 | -1.68 | 60.27 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 93.62 | 10.64 | 11.88 |
| 22Q2 (11) | 1.21 | 656.25 | 37.5 | -0.31 | 46.55 | -3200.0 | -0.24 | 25.0 | -60.0 | -0.01 | 96.43 | -110.0 | 0.9 | 314.29 | 1.12 | 0.18 | -79.31 | 125.0 | 0 | 0 | 0 | 2.83 | -80.61 | 93.46 | 1.31 | 28.43 | 107.94 | 1.19 | 36.78 | 142.86 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 84.62 | 487.02 | -28.85 |
| 22Q1 (10) | 0.16 | -71.43 | 433.33 | -0.58 | -1260.0 | -52.63 | -0.32 | -146.15 | -900.0 | -0.28 | -1033.33 | -1500.0 | -0.42 | -168.85 | -20.0 | 0.87 | 200.0 | 480.0 | 0 | 0 | 0 | 14.62 | 228.24 | 325.98 | 1.02 | -3.77 | 343.48 | 0.87 | 22.54 | 314.29 | 0.24 | -4.0 | -4.0 | 0 | 0 | 0 | 14.41 | -75.29 | 121.02 |
| 21Q4 (9) | 0.56 | -31.71 | -16.42 | 0.05 | 150.0 | 162.5 | -0.13 | -30.0 | 35.0 | 0.03 | 50.0 | 0 | 0.61 | -15.28 | 3.39 | 0.29 | 163.64 | 262.5 | 0 | 0 | 0 | 4.45 | 157.16 | 123.85 | 1.06 | -3.64 | 5200.0 | 0.71 | -2.74 | 491.67 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 58.33 | -30.28 | -67.79 |
| 21Q3 (8) | 0.82 | -6.82 | 645.45 | -0.1 | -1100.0 | -300.0 | -0.1 | 33.33 | -150.0 | 0.02 | -80.0 | -84.62 | 0.72 | -19.1 | 350.0 | 0.11 | 37.5 | 83.33 | 0 | 0 | 0 | 1.73 | 18.23 | 29.92 | 1.1 | 74.6 | 0 | 0.73 | 48.98 | 911.11 | 0.25 | 0.0 | -3.85 | 0 | 0 | 0 | 83.67 | -29.64 | 29.31 |
| 21Q2 (7) | 0.88 | 2833.33 | 576.92 | 0.01 | 102.63 | -97.56 | -0.15 | -475.0 | 44.44 | 0.1 | 400.0 | 900.0 | 0.89 | 354.29 | 64.81 | 0.08 | -46.67 | -11.11 | 0 | 0 | 0 | 1.47 | -57.31 | -31.95 | 0.63 | 173.91 | 384.62 | 0.49 | 133.33 | 600.0 | 0.25 | 0.0 | -3.85 | 0 | 0 | 0 | 118.92 | 1723.42 | 201.87 |
| 21Q1 (6) | 0.03 | -95.52 | 113.64 | -0.38 | -375.0 | -392.31 | 0.04 | 120.0 | -84.62 | 0.02 | 0 | 0.0 | -0.35 | -159.32 | -288.89 | 0.15 | 87.5 | -28.57 | 0 | 0 | 0 | 3.43 | 72.48 | -48.51 | 0.23 | 1050.0 | 355.56 | 0.21 | 75.0 | 450.0 | 0.25 | 0.0 | -3.85 | 0 | 0 | 0 | 6.52 | -96.4 | 105.93 |
| 20Q4 (5) | 0.67 | 509.09 | 13.56 | -0.08 | -260.0 | -300.0 | -0.2 | -400.0 | 76.47 | 0 | -100.0 | -100.0 | 0.59 | 268.75 | 3.51 | 0.08 | 33.33 | -20.0 | 0 | 0 | 0 | 1.99 | 49.25 | -24.18 | 0.02 | 0 | 108.7 | 0.12 | 233.33 | 144.44 | 0.25 | -3.85 | -3.85 | 0 | 0 | 0 | 181.08 | 179.85 | 0 |
| 20Q3 (4) | 0.11 | -15.38 | 0.0 | 0.05 | -87.8 | 0.0 | -0.04 | 85.19 | 0.0 | 0.13 | 1200.0 | 0.0 | 0.16 | -70.37 | 0.0 | 0.06 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.33 | -38.07 | 0.0 | 0 | -100.0 | 0.0 | -0.09 | -228.57 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 64.71 | 64.25 | 0.0 |
| 20Q2 (3) | 0.13 | 159.09 | 0.0 | 0.41 | 215.38 | 0.0 | -0.27 | -203.85 | 0.0 | 0.01 | -50.0 | 0.0 | 0.54 | 700.0 | 0.0 | 0.09 | -57.14 | 0.0 | 0 | 0 | 0.0 | 2.15 | -67.7 | 0.0 | 0.13 | 244.44 | 0.0 | 0.07 | 216.67 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 39.39 | 135.81 | 0.0 |
| 20Q1 (2) | -0.22 | -137.29 | 0.0 | 0.13 | 750.0 | 0.0 | 0.26 | 130.59 | 0.0 | 0.02 | -77.78 | 0.0 | -0.09 | -115.79 | 0.0 | 0.21 | 110.0 | 0.0 | 0 | 0 | 0.0 | 6.67 | 154.0 | 0.0 | -0.09 | 60.87 | 0.0 | -0.06 | 77.78 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | -110.00 | 0 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
