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) | 1.85 | 0 | -0.03 | 0 | -2.21 | 0 | 0.22 | 340.0 | 1.82 | 0 | 0.04 | -86.67 | 0.02 | -87.5 | 0.13 | -83.56 | -0.13 | 0 | -0.21 | 0 | 0.41 | 2.5 | 0.14 | 27.27 | 544.12 | 0 |
| 2022 (9) | -0.01 | 0 | -0.91 | 0 | -0.13 | 0 | 0.05 | 0 | -0.92 | 0 | 0.3 | -88.68 | 0.16 | 0 | 0.80 | -88.99 | 0.96 | -49.47 | 0.79 | -46.62 | 0.4 | -6.98 | 0.11 | 1000.0 | -0.77 | 0 |
| 2021 (8) | 0.14 | -87.04 | -2.85 | 0 | -1.02 | 0 | -0.3 | 0 | -2.71 | 0 | 2.65 | 6525.0 | -0.1 | 0 | 7.24 | 4886.4 | 1.9 | 52.0 | 1.48 | 70.11 | 0.43 | 38.71 | 0.01 | 0 | 7.29 | -92.03 |
| 2020 (7) | 1.08 | -2.7 | 0.62 | 77.14 | -2.75 | 0 | 0.05 | 0 | 1.7 | 16.44 | 0.04 | -60.0 | -0.05 | 0 | 0.15 | -57.65 | 1.25 | 0 | 0.87 | 0 | 0.31 | -24.39 | 0 | 0 | 91.53 | 0 |
| 2019 (6) | 1.11 | 60.87 | 0.35 | 0 | 2.05 | 720.0 | -0.09 | 0 | 1.46 | 329.41 | 0.1 | -85.51 | -0.03 | 0 | 0.34 | -81.78 | -0.74 | 0 | -0.74 | 0 | 0.41 | 192.86 | 0.02 | -33.33 | 0.00 | 0 |
| 2018 (5) | 0.69 | -51.41 | -0.35 | 0 | 0.25 | 0 | -0.01 | 0 | 0.34 | -82.01 | 0.69 | 6800.0 | -0.04 | 0 | 1.88 | 7023.98 | 1.97 | -0.51 | 1.14 | -36.31 | 0.14 | -6.67 | 0.03 | 0.0 | 52.67 | -26.93 |
| 2017 (4) | 1.42 | 0 | 0.47 | -68.46 | -1.21 | 0 | 0.02 | 0 | 1.89 | 105.43 | 0.01 | 0.0 | -0.03 | 0 | 0.03 | -3.96 | 1.98 | 83.33 | 1.79 | 517.24 | 0.15 | -16.67 | 0.03 | -25.0 | 72.08 | 0 |
| 2016 (3) | -0.57 | 0 | 1.49 | 7350.0 | -2.35 | 0 | -0.05 | 0 | 0.92 | -84.19 | 0.01 | -88.89 | -0.02 | 0 | 0.03 | -88.46 | 1.08 | 0 | 0.29 | 0 | 0.18 | -14.29 | 0.04 | 33.33 | -111.76 | 0 |
| 2015 (2) | 5.8 | 0 | 0.02 | 0 | -3.85 | 0 | 0.03 | 0 | 5.82 | 0 | 0.09 | -95.05 | -0.09 | 0 | 0.24 | -94.29 | -0.6 | 0 | -1.49 | 0 | 0.21 | 5.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.91 | 0 | -2.77 | 0 | -1.09 | 0 | -0.09 | 0 | -3.68 | 0 | 1.82 | 175.76 | 0.02 | 0 | 4.18 | 161.45 | 0.23 | 0 | -1.31 | 0 | 0.2 | 11.11 | 0.03 | -25.0 | 0.00 | 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) | 1.37 | -2.14 | 1612.5 | -3.54 | -35300.0 | -17800.0 | 6.77 | 1308.93 | 956.96 | 0.08 | -11.11 | -38.46 | -2.17 | -256.12 | -2270.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.10 | -22.99 | -21.69 | 0.49 | 250.0 | 590.0 | 0.16 | 166.67 | 188.89 | 0.16 | 33.33 | 33.33 | 0.15 | 400.0 | 275.0 | 291.49 | -56.28 | 0 |
| 24Q2 (19) | 1.4 | 2700.0 | 64.71 | -0.01 | -150.0 | 83.33 | -0.56 | -333.33 | 22.22 | 0.09 | 136.0 | 28.57 | 1.39 | 1885.71 | 75.95 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 0.13 | 0 | 3.65 | 0.14 | 1500.0 | 1500.0 | 0.06 | 0 | 200.0 | 0.12 | 9.09 | 20.0 | 0.03 | 0.0 | 0.0 | 666.67 | 1766.67 | 17.65 |
| 24Q1 (18) | 0.05 | -77.27 | -92.86 | 0.02 | 0 | 0.0 | 0.24 | 204.35 | 152.17 | -0.25 | -257.14 | -412.5 | 0.07 | -68.18 | -90.28 | 0 | -100.0 | 0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | 0 | -0.01 | 90.0 | -112.5 | 0 | 100.0 | -100.0 | 0.11 | 10.0 | 10.0 | 0.03 | -25.0 | 0.0 | 35.71 | -87.01 | -92.86 |
| 23Q4 (17) | 0.22 | 175.0 | -80.7 | 0 | -100.0 | -100.0 | -0.23 | 70.89 | 84.46 | -0.07 | -153.85 | -133.33 | 0.22 | 120.0 | -81.03 | 0.02 | 100.0 | -60.0 | 0.02 | 0 | 0 | 0.30 | 130.77 | -48.93 | -0.1 | 0.0 | -11.11 | -0.06 | 66.67 | 14.29 | 0.1 | -16.67 | 0.0 | 0.04 | 0.0 | 0.0 | 275.00 | 0 | -83.11 |
| 23Q3 (16) | 0.08 | -90.59 | -89.61 | 0.02 | 133.33 | 107.41 | -0.79 | -9.72 | -690.0 | 0.13 | 85.71 | -61.76 | 0.1 | -87.34 | -80.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 0.13 | 1.92 | 15.13 | -0.1 | -900.0 | -171.43 | -0.18 | -1000.0 | -700.0 | 0.12 | 20.0 | 50.0 | 0.04 | 33.33 | 33.33 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.85 | 21.43 | 270.0 | -0.06 | -400.0 | 90.48 | -0.72 | -56.52 | -168.57 | 0.07 | -12.5 | -72.0 | 0.79 | 9.72 | 169.91 | 0.01 | 0 | -75.0 | -0.01 | -200.0 | -112.5 | 0.13 | 0 | -66.89 | -0.01 | -112.5 | -101.89 | 0.02 | 100.0 | -95.45 | 0.1 | 0.0 | 11.11 | 0.03 | 0.0 | 0.0 | 566.67 | 13.33 | 734.67 |
| 23Q1 (14) | 0.7 | -38.6 | 149.3 | 0.02 | 0.0 | 166.67 | -0.46 | 68.92 | -217.95 | 0.08 | -61.9 | 110.67 | 0.72 | -37.93 | 149.66 | 0 | -100.0 | -100.0 | 0.01 | 0 | -83.33 | -0.00 | -100.0 | -100.0 | 0.08 | 188.89 | -78.95 | 0.01 | 114.29 | -97.5 | 0.1 | 0.0 | -23.08 | 0.03 | -25.0 | 200.0 | 500.00 | -69.3 | 290.14 |
| 22Q4 (13) | 1.14 | 48.05 | 1800.0 | 0.02 | 107.41 | 110.0 | -1.48 | -1380.0 | -722.22 | 0.21 | -38.24 | 240.0 | 1.16 | 132.0 | 928.57 | 0.05 | 400.0 | 400.0 | 0 | -100.0 | 100.0 | 0.58 | 420.28 | 400.0 | -0.09 | -164.29 | -128.12 | -0.07 | -333.33 | -128.0 | 0.1 | 25.0 | -41.18 | 0.04 | 33.33 | 0 | 1628.57 | 196.1 | 11300.0 |
| 22Q3 (12) | 0.77 | 254.0 | 250.0 | -0.27 | 57.14 | -640.0 | -0.1 | -109.52 | 84.38 | 0.34 | 36.0 | 383.33 | 0.5 | 144.25 | 85.19 | 0.01 | -75.0 | -99.62 | 0.02 | -75.0 | -99.24 | 0.11 | -70.68 | -99.6 | 0.14 | -73.58 | -65.85 | 0.03 | -93.18 | -90.62 | 0.08 | -11.11 | -33.33 | 0.03 | 0.0 | 0 | 550.00 | 716.0 | 1000.0 |
| 22Q2 (11) | -0.5 | 64.79 | -225.0 | -0.63 | -2000.0 | 76.58 | 1.05 | 169.23 | 207.14 | 0.25 | 133.33 | 725.0 | -1.13 | 22.07 | 50.66 | 0.04 | -78.95 | 33.33 | 0.08 | 33.33 | 103.07 | 0.38 | -81.05 | 23.33 | 0.53 | 39.47 | -3.64 | 0.44 | 10.0 | 7.32 | 0.09 | -30.77 | 28.57 | 0.03 | 200.0 | 0 | -89.29 | 66.05 | -207.14 |
| 22Q1 (10) | -1.42 | -2466.67 | -162.96 | -0.03 | 85.0 | -50.0 | 0.39 | 316.67 | -50.63 | -0.75 | -400.0 | -3850.0 | -1.45 | -935.71 | -158.93 | 0.19 | 1800.0 | 0 | 0.06 | 166.67 | 300.0 | 2.00 | 1629.64 | 0 | 0.38 | 18.75 | -38.71 | 0.4 | 60.0 | -18.37 | 0.13 | -23.53 | 85.71 | 0.01 | 0 | 0 | -262.96 | -1940.74 | -172.7 |
| 21Q4 (9) | 0.06 | -72.73 | -96.45 | -0.2 | -500.0 | -233.33 | -0.18 | 71.88 | 80.22 | -0.15 | -25.0 | -350.0 | -0.14 | -151.85 | -108.59 | 0.01 | -99.62 | -50.0 | -0.09 | -103.41 | -350.0 | 0.12 | -99.58 | -56.43 | 0.32 | -21.95 | -13.51 | 0.25 | -21.88 | -7.41 | 0.17 | 41.67 | 142.86 | 0 | 0 | 0 | 14.29 | -71.43 | -97.13 |
| 21Q3 (8) | 0.22 | -45.0 | 151.16 | 0.05 | 101.86 | -92.54 | -0.64 | 34.69 | 67.35 | -0.12 | -200.0 | -500.0 | 0.27 | 111.79 | 12.5 | 2.61 | 8600.0 | 0 | 2.64 | 201.15 | 8900.0 | 27.68 | 8886.0 | 0 | 0.41 | -25.45 | 10.81 | 0.32 | -21.95 | 14.29 | 0.12 | 71.43 | 71.43 | 0 | 0 | 0 | 50.00 | -40.0 | 140.7 |
| 21Q2 (7) | 0.4 | 174.07 | 166.67 | -2.69 | -13350.0 | -27000.0 | -0.98 | -224.05 | -3166.67 | -0.04 | -300.0 | -33.33 | -2.29 | -308.93 | -288.14 | 0.03 | 0 | 0 | -2.61 | -8600.0 | -26200.0 | 0.31 | 0 | 0 | 0.55 | -11.29 | 61.76 | 0.41 | -16.33 | 86.36 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 83.33 | 186.42 | 141.67 |
| 21Q1 (6) | -0.54 | -131.95 | -228.57 | -0.02 | 66.67 | -300.0 | 0.79 | 186.81 | 426.67 | 0.02 | -66.67 | -50.0 | -0.56 | -134.36 | -230.23 | 0 | -100.0 | -100.0 | -0.03 | -50.0 | -400.0 | -0.00 | -100.0 | -100.0 | 0.62 | 67.57 | 264.71 | 0.49 | 81.48 | 345.45 | 0.07 | 0.0 | -30.0 | 0 | 0 | 0 | -96.43 | -119.4 | -148.21 |
| 20Q4 (5) | 1.69 | 493.02 | -29.88 | -0.06 | -108.96 | -118.75 | -0.91 | 53.57 | -125.28 | 0.06 | 400.0 | 50.0 | 1.63 | 579.17 | -40.29 | 0.02 | 0 | -50.0 | -0.02 | 33.33 | 0.0 | 0.27 | 0 | -55.25 | 0.37 | 0.0 | 175.51 | 0.27 | -3.57 | 164.29 | 0.07 | 0.0 | -30.0 | 0 | 0 | -100.0 | 497.06 | 504.58 | 0 |
| 20Q3 (4) | -0.43 | 28.33 | 0.0 | 0.67 | 6600.0 | 0.0 | -1.96 | -6433.33 | 0.0 | -0.02 | 33.33 | 0.0 | 0.24 | 140.68 | 0.0 | 0 | 0 | 0.0 | -0.03 | -400.0 | 0.0 | -0.00 | 0 | 0.0 | 0.37 | 8.82 | 0.0 | 0.28 | 27.27 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | -122.86 | 38.57 | 0.0 |
| 20Q2 (3) | -0.6 | -242.86 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | -120.0 | 0.0 | -0.03 | -175.0 | 0.0 | -0.59 | -237.21 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.34 | 100.0 | 0.0 | 0.22 | 100.0 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | -200.00 | -200.0 | 0.0 |
| 20Q1 (2) | 0.42 | -82.57 | 0.0 | 0.01 | -96.88 | 0.0 | 0.15 | -95.83 | 0.0 | 0.04 | 0.0 | 0.0 | 0.43 | -84.25 | 0.0 | 0.01 | -75.0 | 0.0 | 0.01 | 150.0 | 0.0 | 0.16 | -73.42 | 0.0 | 0.17 | 134.69 | 0.0 | 0.11 | 126.19 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 200.00 | 0 | 0.0 |
| 19Q4 (1) | 2.41 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2.73 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
