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) | 0.34 | -54.05 | 1.61 | 1363.64 | -1.07 | 0 | -0.03 | 0 | 1.95 | 129.41 | 0.05 | 0.0 | -0.06 | 0 | 0.62 | -8.63 | 0.64 | -3.03 | 0.62 | 0.0 | 0.11 | 57.14 | 0.11 | 175.0 | 40.48 | -60.07 |
| 2022 (9) | 0.74 | 7.25 | 0.11 | 0 | -0.62 | 0 | 0.06 | -45.45 | 0.85 | 44.07 | 0.05 | 0 | 0 | 0 | 0.67 | 0 | 0.66 | 17.86 | 0.62 | 31.91 | 0.07 | 0.0 | 0.04 | 33.33 | 101.37 | -16.26 |
| 2021 (8) | 0.69 | 475.0 | -0.1 | 0 | -0.73 | 0 | 0.11 | 0 | 0.59 | -76.02 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.56 | -24.32 | 0.47 | -24.19 | 0.07 | 0.0 | 0.03 | 0.0 | 121.05 | 626.32 |
| 2020 (7) | 0.12 | -86.52 | 2.34 | 0 | -0.73 | 0 | -0.08 | 0 | 2.46 | 232.43 | 0.02 | -33.33 | 0 | 0 | 0.45 | -24.4 | 0.74 | 32.14 | 0.62 | -27.06 | 0.07 | 0.0 | 0.03 | 50.0 | 16.67 | -82.4 |
| 2019 (6) | 0.89 | 41.27 | -0.15 | 0 | -0.66 | 0 | -0.23 | 0 | 0.74 | 0 | 0.03 | -50.0 | 0 | 0 | 0.59 | -49.21 | 0.56 | -9.68 | 0.85 | 46.55 | 0.07 | 133.33 | 0.02 | -33.33 | 94.68 | -3.82 |
| 2018 (5) | 0.63 | -22.22 | -1.6 | 0 | -0.81 | 0 | -0.01 | 0 | -0.97 | 0 | 0.06 | 20.0 | 0 | 0 | 1.16 | 13.02 | 0.62 | -12.68 | 0.58 | -10.77 | 0.03 | 0.0 | 0.03 | 0.0 | 98.44 | -13.72 |
| 2017 (4) | 0.81 | 88.37 | 1.1 | 14.58 | -1.19 | 0 | -0.01 | 0 | 1.91 | 37.41 | 0.05 | 150.0 | 0 | 0 | 1.03 | 153.09 | 0.71 | 129.03 | 0.65 | -53.9 | 0.03 | 0.0 | 0.03 | -25.0 | 114.08 | 292.66 |
| 2016 (3) | 0.43 | -43.42 | 0.96 | 68.42 | -0.81 | 0 | -0.04 | 0 | 1.39 | 4.51 | 0.02 | 100.0 | 0 | 0 | 0.41 | 108.94 | 0.31 | -16.22 | 1.41 | 69.88 | 0.03 | 0.0 | 0.04 | -20.0 | 29.05 | -65.21 |
| 2015 (2) | 0.76 | -12.64 | 0.57 | 0 | -0.77 | 0 | 0.03 | 0 | 1.33 | 850.0 | 0.01 | -75.0 | 0 | 0 | 0.19 | -72.67 | 0.37 | -51.95 | 0.83 | 12.16 | 0.03 | 50.0 | 0.05 | -16.67 | 83.52 | -21.28 |
| 2014 (1) | 0.87 | -48.21 | -0.73 | 0 | -1.08 | 0 | -0.03 | 0 | 0.14 | -90.07 | 0.04 | -76.47 | 0 | 0 | 0.71 | -75.01 | 0.77 | -41.22 | 0.74 | -32.73 | 0.02 | -50.0 | 0.06 | 20.0 | 106.10 | -24.85 |
| 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) | 0.37 | 117.65 | 436.36 | 1.9 | 231.94 | 2614.29 | -0.53 | -1225.0 | -65.62 | -0.06 | -200.0 | -700.0 | 2.27 | 278.74 | 5775.0 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 0.26 | 0 | -86.38 | 0.74 | 208.33 | 117.65 | 0.49 | 250.0 | 188.24 | 0.05 | 0.0 | 0 | 0.03 | 0.0 | 200.0 | 64.91 | -16.0 | 182.62 |
| 24Q2 (19) | 0.17 | -68.52 | -39.29 | -1.44 | -67.44 | -186.23 | -0.04 | -100.0 | 42.86 | 0.06 | 500.0 | 20.0 | -1.27 | -296.88 | -165.13 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.00 | 0 | 100.0 | 0.24 | -45.45 | 71.43 | 0.14 | -65.85 | -22.22 | 0.05 | 66.67 | 66.67 | 0.03 | 0.0 | 0.0 | 77.27 | -32.74 | -33.77 |
| 24Q1 (18) | 0.54 | 200.0 | 5500.0 | -0.86 | -4200.0 | -681.82 | -0.02 | 95.24 | 92.31 | 0.01 | 133.33 | 116.67 | -0.32 | -300.0 | -166.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.44 | 175.0 | 0 | 0.41 | 156.25 | 272.73 | 0.03 | -50.0 | 0.0 | 0.03 | -62.5 | 0.0 | 114.89 | 91.49 | 2053.19 |
| 23Q4 (17) | 0.18 | 263.64 | 200.0 | -0.02 | -128.57 | 0.0 | -0.42 | -31.25 | -50.0 | -0.03 | -400.0 | -137.5 | 0.16 | 500.0 | 180.0 | 0.01 | 0.0 | 0 | 0 | 100.0 | 0 | 0.23 | -88.04 | 0 | 0.16 | -52.94 | 33.33 | 0.16 | -5.88 | 100.0 | 0.06 | 0 | 20.0 | 0.08 | 366.67 | 0.0 | 60.00 | 176.36 | 170.0 |
| 23Q3 (16) | -0.11 | -139.29 | -157.89 | 0.07 | -95.81 | -80.56 | -0.32 | -357.14 | 45.76 | 0.01 | -80.0 | -80.0 | -0.04 | -102.05 | -107.27 | 0.01 | 200.0 | 0.0 | -0.06 | 0 | 0 | 1.89 | 420.75 | 111.32 | 0.34 | 142.86 | 142.86 | 0.17 | -5.56 | -5.56 | 0 | -100.0 | -100.0 | -0.03 | -200.0 | -400.0 | -78.57 | -167.35 | -186.84 |
| 23Q2 (15) | 0.28 | 2900.0 | -20.0 | 1.67 | 1618.18 | 4275.0 | -0.07 | 73.08 | -600.0 | 0.05 | 183.33 | 0.0 | 1.95 | 1725.0 | 529.03 | -0.01 | -125.0 | -133.33 | 0 | 0 | 0 | -0.59 | -121.32 | -121.57 | 0.14 | 0 | -17.65 | 0.18 | 63.64 | 12.5 | 0.03 | 0.0 | 50.0 | 0.03 | 0.0 | 200.0 | 116.67 | 2083.33 | -36.67 |
| 23Q1 (14) | -0.01 | 94.44 | 0.0 | -0.11 | -450.0 | -466.67 | -0.26 | 7.14 | -2500.0 | -0.06 | -175.0 | -20.0 | -0.12 | 40.0 | -700.0 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 2.76 | 0 | 231.03 | 0 | -100.0 | -100.0 | 0.11 | 37.5 | -42.11 | 0.03 | -40.0 | 50.0 | 0.03 | -62.5 | 200.0 | -5.88 | 93.14 | -29.41 |
| 22Q4 (13) | -0.18 | -194.74 | -280.0 | -0.02 | -105.56 | 50.0 | -0.28 | 52.54 | 60.0 | 0.08 | 60.0 | 100.0 | -0.2 | -136.36 | -433.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.12 | -14.29 | -40.0 | 0.08 | -55.56 | -42.86 | 0.05 | 150.0 | 150.0 | 0.08 | 700.0 | 700.0 | -85.71 | -194.74 | -245.71 |
| 22Q3 (12) | 0.19 | -45.71 | 18.75 | 0.36 | 1000.0 | 263.64 | -0.59 | -5800.0 | -5800.0 | 0.05 | 0.0 | 150.0 | 0.55 | 77.42 | 1016.67 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.89 | -67.26 | 0 | 0.14 | -17.65 | 133.33 | 0.18 | 12.5 | 80.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 90.48 | -50.88 | -26.49 |
| 22Q2 (11) | 0.35 | 3600.0 | 52.17 | -0.04 | -233.33 | -119.05 | -0.01 | 0.0 | 0.0 | 0.05 | 200.0 | 0.0 | 0.31 | 1450.0 | -29.55 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 2.73 | 227.27 | 0 | 0.17 | -22.73 | -5.56 | 0.16 | -15.79 | 23.08 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 184.21 | 4152.63 | 28.15 |
| 22Q1 (10) | -0.01 | -110.0 | -105.0 | 0.03 | 175.0 | 160.0 | -0.01 | 98.57 | 0.0 | -0.05 | -225.0 | -600.0 | 0.02 | -66.67 | -86.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.83 | 0 | 0 | 0.22 | 10.0 | 83.33 | 0.19 | 35.71 | 90.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.55 | -107.73 | -102.95 |
| 21Q4 (9) | 0.1 | -37.5 | 100.0 | -0.04 | 81.82 | -107.84 | -0.7 | -6900.0 | -6900.0 | 0.04 | 100.0 | 300.0 | 0.06 | 200.0 | -89.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.2 | 233.33 | -9.09 | 0.14 | 40.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 58.82 | -52.21 | 100.0 |
| 21Q3 (8) | 0.16 | -30.43 | 6.67 | -0.22 | -204.76 | -118.18 | -0.01 | 0.0 | 98.57 | 0.02 | -60.0 | 120.0 | -0.06 | -113.64 | -104.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | -66.67 | -45.45 | 0.1 | -23.08 | -37.5 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 123.08 | -14.38 | 55.9 |
| 21Q2 (7) | 0.23 | 15.0 | 21.05 | 0.21 | 520.0 | -59.62 | -0.01 | 0.0 | 0.0 | 0.05 | 400.0 | -44.44 | 0.44 | 193.33 | -38.03 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 50.0 | 80.0 | 0.13 | 30.0 | 62.5 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 143.75 | -6.56 | -16.78 |
| 21Q1 (6) | 0.2 | 300.0 | 174.07 | -0.05 | -109.8 | -150.0 | -0.01 | 0.0 | 0.0 | 0.01 | 150.0 | 120.0 | 0.15 | -73.21 | 188.24 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | -45.45 | -61.29 | 0.1 | -28.57 | -58.33 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 153.85 | 423.08 | 253.85 |
| 20Q4 (5) | 0.05 | -66.67 | -16.67 | 0.51 | -57.85 | 828.57 | -0.01 | 98.57 | 0.0 | -0.02 | 80.0 | 80.0 | 0.56 | -58.82 | 5700.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.22 | 100.0 | 450.0 | 0.14 | -12.5 | 180.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 29.41 | -62.75 | -60.78 |
| 20Q3 (4) | 0.15 | -21.05 | 0.0 | 1.21 | 132.69 | 0.0 | -0.7 | -6900.0 | 0.0 | -0.1 | -211.11 | 0.0 | 1.36 | 91.55 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.00 | 0 | 0.0 | 0.11 | 10.0 | 0.0 | 0.16 | 100.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 78.95 | -54.29 | 0.0 |
| 20Q2 (3) | 0.19 | 170.37 | 0.0 | 0.52 | 420.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.09 | 280.0 | 0.0 | 0.71 | 517.65 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.1 | -67.74 | 0.0 | 0.08 | -66.67 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 172.73 | 272.73 | 0.0 |
| 20Q1 (2) | -0.27 | -550.0 | 0.0 | 0.1 | 242.86 | 0.0 | -0.01 | 0.0 | 0.0 | -0.05 | 50.0 | 0.0 | -0.17 | -1600.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.31 | 675.0 | 0.0 | 0.24 | 380.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -100.00 | -233.33 | 0.0 |
| 19Q4 (1) | 0.06 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 75.00 | 0.0 | 0.0 |
