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) | 1.83 | 306.67 | -0.61 | 0 | -1.24 | 0 | 0.09 | 350.0 | 1.22 | 5.17 | 0.13 | 44.44 | 0 | 0 | 0.73 | -12.58 | 2.78 | 94.41 | 2.45 | 85.61 | 0.15 | 15.38 | 0.02 | 0.0 | 69.85 | 128.17 |
| 2022 (9) | 0.45 | 0 | 0.71 | -68.72 | -1.23 | 0 | 0.02 | 0 | 1.16 | -46.05 | 0.09 | -47.06 | 0 | 0 | 0.83 | -56.83 | 1.43 | 47.42 | 1.32 | -17.5 | 0.13 | 30.0 | 0.02 | -33.33 | 30.61 | 0 |
| 2021 (8) | -0.12 | 0 | 2.27 | 0 | -1.09 | 0 | 0 | 0 | 2.15 | 21400.0 | 0.17 | 6.25 | 0 | 0 | 1.92 | -6.13 | 0.97 | 14.12 | 1.6 | 12.68 | 0.1 | 0.0 | 0.03 | 200.0 | -6.94 | 0 |
| 2020 (7) | 0.73 | -27.72 | -0.72 | 0 | -1.38 | 0 | 0.07 | 75.0 | 0.01 | -97.22 | 0.16 | 220.0 | 0 | 0 | 2.05 | 358.9 | 0.85 | -53.55 | 1.42 | -14.97 | 0.1 | 25.0 | 0.01 | 0.0 | 47.71 | -16.86 |
| 2019 (6) | 1.01 | -22.31 | -0.65 | 0 | -1.0 | 0 | 0.04 | 0 | 0.36 | -57.65 | 0.05 | 150.0 | 0 | 0 | 0.45 | 97.54 | 1.83 | 50.0 | 1.67 | 43.97 | 0.08 | 100.0 | 0.01 | 0.0 | 57.39 | -46.59 |
| 2018 (5) | 1.3 | -7.14 | -0.45 | 0 | -1.15 | 0 | -0.16 | 0 | 0.85 | 18.06 | 0.02 | -97.26 | 1.89 | 0 | 0.23 | -96.7 | 1.22 | -23.27 | 1.16 | -7.2 | 0.04 | -20.0 | 0.01 | 0 | 107.44 | -0.24 |
| 2017 (4) | 1.4 | -22.22 | -0.68 | 0 | -1.33 | 0 | 0.1 | 0 | 0.72 | -54.72 | 0.73 | 2333.33 | 0 | 0 | 6.85 | 3095.75 | 1.59 | -17.19 | 1.25 | -9.42 | 0.05 | 0.0 | 0 | 0 | 107.69 | -13.25 |
| 2016 (3) | 1.8 | -40.79 | -0.21 | 0 | -1.31 | 0 | -0.1 | 0 | 1.59 | -41.33 | 0.03 | 50.0 | 0 | 0 | 0.21 | 72.39 | 1.92 | -6.8 | 1.38 | -23.76 | 0.05 | -16.67 | 0.02 | -33.33 | 124.14 | -22.41 |
| 2015 (2) | 3.04 | 2071.43 | -0.33 | 0 | -0.78 | 0 | -0.04 | 0 | 2.71 | 5320.0 | 0.02 | -66.67 | 0 | 0 | 0.12 | -78.12 | 2.06 | 90.74 | 1.81 | 74.04 | 0.06 | -14.29 | 0.03 | -25.0 | 160.00 | 1214.29 |
| 2014 (1) | 0.14 | -91.08 | -0.09 | 0 | -0.11 | 0 | -0.02 | 0 | 0.05 | -96.6 | 0.06 | 20.0 | 0 | 0 | 0.57 | -13.64 | 1.08 | 42.11 | 1.04 | 70.49 | 0.07 | 0.0 | 0.04 | 33.33 | 12.17 | -94.49 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 1.13 | 197.37 | 289.66 | -0.75 | -33.93 | -7400.0 | -0.01 | 0.0 | 0.0 | -0.09 | -136.0 | -350.0 | 0.38 | 311.11 | 35.71 | 0.05 | -50.0 | 400.0 | 0 | 0 | 0 | 1.39 | -34.96 | 337.33 | 0.55 | -28.57 | 25.0 | 0.59 | 9.26 | 47.5 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 179.37 | 173.77 | 165.96 |
| 23Q4 (19) | 0.38 | -47.95 | -42.42 | -0.56 | -1300.0 | -833.33 | -0.01 | 99.17 | 0.0 | 0.25 | 457.14 | 66.67 | -0.18 | -126.09 | -130.0 | 0.1 | 400.0 | 0 | 0 | 0 | 0 | 2.14 | 466.38 | 0 | 0.77 | -6.1 | 48.08 | 0.54 | -36.47 | 35.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 65.52 | -20.12 | -56.32 |
| 23Q3 (18) | 0.73 | 73.81 | 1116.67 | -0.04 | -500.0 | -125.0 | -1.21 | -12000.0 | -0.83 | -0.07 | 0.0 | -40.0 | 0.69 | 60.47 | 213.64 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.38 | 0 | -50.66 | 0.82 | 9.33 | 127.78 | 0.85 | 26.87 | 60.38 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 82.02 | 38.66 | 679.21 |
| 23Q2 (17) | 0.42 | 44.83 | 50.0 | 0.01 | 200.0 | -98.65 | -0.01 | 0.0 | 0.0 | -0.07 | -250.0 | -75.0 | 0.43 | 53.57 | -57.84 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.75 | 70.45 | 108.33 | 0.67 | 67.5 | 191.3 | 0.04 | 33.33 | 33.33 | 0 | 0 | -100.0 | 59.15 | -12.29 | -42.96 |
| 23Q1 (16) | 0.29 | -56.06 | 153.7 | -0.01 | 83.33 | 92.31 | -0.01 | 0.0 | 0.0 | -0.02 | -113.33 | 60.0 | 0.28 | -53.33 | 141.79 | 0.01 | 0 | -83.33 | 0 | 0 | 0 | 0.32 | 0 | -88.27 | 0.44 | -15.38 | 144.44 | 0.4 | 0.0 | 166.67 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 67.44 | -55.04 | 123.73 |
| 22Q4 (15) | 0.66 | 1000.0 | 925.0 | -0.06 | -137.5 | -104.84 | -0.01 | 99.17 | 0.0 | 0.15 | 400.0 | 1400.0 | 0.6 | 172.73 | -48.28 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.52 | 44.44 | 73.33 | 0.4 | -24.53 | 17.65 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | 1325.0 | 812.5 |
| 22Q3 (14) | 0.06 | -78.57 | 140.0 | 0.16 | -78.38 | -81.18 | -1.2 | -11900.0 | -13.21 | -0.05 | -25.0 | 0 | 0.22 | -78.43 | -68.57 | 0.02 | 0 | -71.43 | 0 | 0 | 0 | 0.77 | 0 | -75.81 | 0.36 | 0.0 | 71.43 | 0.53 | 130.43 | 178.95 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 10.53 | -89.85 | 115.44 |
| 22Q2 (13) | 0.28 | 151.85 | 1300.0 | 0.74 | 669.23 | 1133.33 | -0.01 | 0.0 | 0.0 | -0.04 | 20.0 | -300.0 | 1.02 | 252.24 | 1175.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.36 | 100.0 | 28.57 | 0.23 | 53.33 | -43.9 | 0.03 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 103.70 | 136.49 | 2181.48 |
| 22Q1 (12) | -0.54 | -575.0 | -700.0 | -0.13 | -110.48 | -200.0 | -0.01 | 0.0 | 0.0 | -0.05 | -600.0 | -150.0 | -0.67 | -157.76 | -404.55 | 0.06 | -40.0 | 0 | 0 | 0 | 0 | 2.71 | -32.67 | 0 | 0.18 | -40.0 | 0.0 | 0.15 | -55.88 | -77.27 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -284.21 | -1250.0 | -2278.95 |
| 21Q4 (11) | -0.08 | 46.67 | -119.51 | 1.24 | 45.88 | 926.67 | -0.01 | 99.06 | 0.0 | 0.01 | 0 | -75.0 | 1.16 | 65.71 | 346.15 | 0.1 | 42.86 | 400.0 | 0 | 0 | 0 | 4.03 | 27.3 | 319.35 | 0.3 | 42.86 | 36.36 | 0.34 | 78.95 | -63.04 | 0.03 | 50.0 | 50.0 | 0.01 | 0.0 | 0 | -21.05 | 69.12 | -148.27 |
| 21Q3 (10) | -0.15 | -850.0 | -15.38 | 0.85 | 1316.67 | 280.85 | -1.06 | -10500.0 | 20.3 | 0 | -100.0 | -100.0 | 0.7 | 775.0 | 216.67 | 0.07 | 0 | 75.0 | 0 | 0 | 0 | 3.17 | 0 | 49.66 | 0.21 | -25.0 | 23.53 | 0.19 | -53.66 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -68.18 | -1600.0 | -10.14 |
| 21Q2 (9) | 0.02 | -77.78 | -93.94 | 0.06 | -53.85 | 300.0 | -0.01 | 0.0 | 66.67 | 0.02 | 200.0 | 100.0 | 0.08 | -63.64 | -73.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.28 | 55.56 | 7.69 | 0.41 | -37.88 | 70.83 | 0.02 | -33.33 | 0.0 | 0.01 | 0 | 0 | 4.55 | -65.15 | -96.42 |
| 21Q1 (8) | 0.09 | -78.05 | -30.77 | 0.13 | 186.67 | 316.67 | -0.01 | 0.0 | 50.0 | -0.02 | -150.0 | 0.0 | 0.22 | -15.38 | 214.29 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.18 | -18.18 | -10.0 | 0.66 | -28.26 | 842.86 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 13.04 | -70.1 | -90.97 |
| 20Q4 (7) | 0.41 | 415.38 | -40.58 | -0.15 | 68.09 | 21.05 | -0.01 | 99.25 | 0.0 | 0.04 | -20.0 | -33.33 | 0.26 | 143.33 | -48.0 | 0.02 | -50.0 | -50.0 | 0 | 0 | 0 | 0.96 | -54.57 | -24.28 | 0.22 | 29.41 | -57.69 | 0.92 | 384.21 | 124.39 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 43.62 | 170.46 | -72.82 |
| 20Q3 (6) | -0.13 | -139.39 | -85.71 | -0.47 | -1466.67 | -571.43 | -1.33 | -4333.33 | -13.68 | 0.05 | 400.0 | 0 | -0.6 | -300.0 | -328.57 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 2.12 | 6.35 | 0 | 0.17 | -34.62 | -63.83 | 0.19 | -20.83 | -55.81 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -61.90 | -148.77 | -297.96 |
| 20Q2 (5) | 0.33 | 153.85 | 6.45 | -0.03 | 50.0 | -200.0 | -0.03 | -50.0 | -200.0 | 0.01 | 150.0 | 200.0 | 0.3 | 328.57 | 0.0 | 0.04 | -33.33 | 0 | 0 | 0 | 0 | 1.99 | -38.97 | 0 | 0.26 | 30.0 | -49.02 | 0.24 | 242.86 | -44.19 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 126.92 | -12.13 | 84.24 |
| 20Q1 (4) | 0.13 | -81.16 | 0.0 | -0.06 | 68.42 | 0.0 | -0.02 | -100.0 | 0.0 | -0.02 | -133.33 | 0.0 | 0.07 | -86.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 3.26 | 156.79 | 0.0 | 0.2 | -61.54 | 0.0 | 0.07 | -82.93 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 144.44 | -9.98 | 0.0 |
| 19Q4 (3) | 0.69 | 1085.71 | 0.0 | -0.19 | -171.43 | 0.0 | -0.01 | 99.15 | 0.0 | 0.06 | 0 | 0.0 | 0.5 | 457.14 | 0.0 | 0.04 | 0 | 0.0 | 0 | 0 | 0.0 | 1.27 | 0 | 0.0 | 0.52 | 10.64 | 0.0 | 0.41 | -4.65 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 160.47 | 1131.56 | 0.0 |
| 19Q3 (2) | -0.07 | -122.58 | 0.0 | -0.07 | -600.0 | 0.0 | -1.17 | -11600.0 | 0.0 | 0 | 100.0 | 0.0 | -0.14 | -146.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.47 | -7.84 | 0.0 | 0.43 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -15.56 | -122.58 | 0.0 |
| 19Q2 (1) | 0.31 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 68.89 | 0.0 | 0.0 |
