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) | 1.45 | -23.28 | -0.9 | 0 | -0.42 | 0 | 0.19 | -26.92 | 0.55 | -56.69 | 0.34 | 25.93 | -0.07 | 0 | 5.19 | 62.45 | 0.34 | -50.0 | 0.49 | 48.48 | 0.5 | -5.66 | 0 | 0 | 146.46 | -33.35 |
| 2022 (9) | 1.89 | 329.55 | -0.62 | 0 | -0.72 | 0 | 0.26 | 0 | 1.27 | 62.82 | 0.27 | -40.0 | -0.03 | 0 | 3.20 | -36.45 | 0.68 | -15.0 | 0.33 | -49.23 | 0.53 | -5.36 | 0 | 0 | 219.77 | 504.36 |
| 2021 (8) | 0.44 | -42.11 | 0.34 | 0 | -0.4 | 0 | -0.33 | 0 | 0.78 | 50.0 | 0.45 | -23.73 | 0 | 0 | 5.03 | -46.23 | 0.8 | 321.05 | 0.65 | 85.71 | 0.56 | 12.0 | 0 | 0 | 36.36 | -59.33 |
| 2020 (7) | 0.76 | -19.15 | -0.24 | 0 | -0.77 | 0 | 0.03 | 0 | 0.52 | -25.71 | 0.59 | 63.89 | 0 | 0 | 9.35 | 112.46 | 0.19 | -77.91 | 0.35 | -53.95 | 0.5 | 4.17 | 0 | 0 | 89.41 | 17.95 |
| 2019 (6) | 0.94 | -11.32 | -0.24 | 0 | -0.42 | 0 | -0.09 | 0 | 0.7 | -18.6 | 0.36 | -47.83 | 0 | 0 | 4.40 | -51.91 | 0.86 | 62.26 | 0.76 | 55.1 | 0.48 | -11.11 | 0 | 0 | 75.81 | -26.34 |
| 2018 (5) | 1.06 | 7.07 | -0.2 | 0 | -0.27 | 0 | 0.08 | 0 | 0.86 | 0 | 0.69 | -32.35 | 0 | 0 | 9.15 | -37.11 | 0.53 | 35.9 | 0.49 | 16.67 | 0.54 | 14.89 | 0 | 0 | 102.91 | -7.48 |
| 2017 (4) | 0.99 | -18.85 | -2.11 | 0 | -0.18 | 0 | -0.03 | 0 | -1.12 | 0 | 1.02 | 155.0 | 0 | 0 | 14.55 | 149.54 | 0.39 | -25.0 | 0.42 | -10.64 | 0.47 | 4.44 | 0 | 0 | 111.24 | -15.21 |
| 2016 (3) | 1.22 | 40.23 | -0.42 | 0 | -0.51 | 0 | -0.05 | 0 | 0.8 | -22.33 | 0.4 | 17.65 | 0 | 0 | 5.83 | 30.68 | 0.52 | -25.71 | 0.47 | -22.95 | 0.45 | 0.0 | 0.01 | 0.0 | 131.18 | 61.34 |
| 2015 (2) | 0.87 | -4.4 | 0.16 | 0 | -0.51 | 0 | 0.07 | 0 | 1.03 | 442.11 | 0.34 | -52.78 | 0 | 0 | 4.46 | -53.89 | 0.7 | -4.11 | 0.61 | -7.58 | 0.45 | -4.26 | 0.01 | 0.0 | 81.31 | 1.86 |
| 2014 (1) | 0.91 | -19.47 | -0.72 | 0 | -0.26 | 0 | -0.07 | 0 | 0.19 | -53.66 | 0.72 | 84.62 | 0 | 0 | 9.68 | 66.0 | 0.73 | 135.48 | 0.66 | 127.59 | 0.47 | -2.08 | 0.01 | 0.0 | 79.82 | -44.9 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.09 | -60.87 | 50.0 | 0.37 | 164.91 | 260.87 | -0.01 | 97.44 | 0.0 | 0.18 | 325.0 | 350.0 | 0.46 | 235.29 | 370.59 | 0.06 | 0.0 | 100.0 | 0 | 100.0 | 0 | 4.69 | 14.06 | 71.88 | 0 | -100.0 | 100.0 | 0 | -100.0 | 100.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 69.23 | -45.82 | 38.46 |
| 23Q3 (19) | 0.23 | -63.49 | -73.86 | -0.57 | -35.71 | -1040.0 | -0.39 | -3800.0 | 44.29 | -0.08 | -233.33 | -147.06 | -0.34 | -261.9 | -140.96 | 0.06 | -53.85 | 400.0 | -0.04 | -33.33 | -33.33 | 4.11 | -52.9 | 564.38 | 0.04 | -33.33 | -77.78 | 0.05 | -44.44 | -61.54 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 127.78 | -57.41 | -62.25 |
| 23Q2 (18) | 0.63 | 28.57 | -8.7 | -0.42 | -55.56 | -31.25 | -0.01 | 0.0 | 0.0 | 0.06 | 50.0 | 0 | 0.21 | -4.55 | -43.24 | 0.13 | 44.44 | -31.58 | -0.03 | 0 | 0 | 8.72 | 124.91 | -4.03 | 0.06 | -75.0 | -71.43 | 0.09 | -74.29 | 250.0 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 300.00 | 193.88 | -69.57 |
| 23Q1 (17) | 0.49 | 716.67 | 81.48 | -0.27 | -17.39 | -1250.0 | -0.01 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | 0.22 | 229.41 | -12.0 | 0.09 | 200.0 | 28.57 | 0 | 0 | 0 | 3.88 | 42.24 | 66.26 | 0.24 | 366.67 | -38.46 | 0.35 | 3600.0 | 29.63 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 102.08 | 104.17 | 51.23 |
| 22Q4 (16) | 0.06 | -93.18 | -88.89 | -0.23 | -360.0 | -483.33 | -0.01 | 98.57 | 0.0 | 0.04 | -76.47 | 200.0 | -0.17 | -120.48 | -128.33 | 0.03 | 250.0 | -75.0 | 0 | 100.0 | 0 | 2.73 | 408.18 | -51.14 | -0.09 | -150.0 | -133.33 | -0.01 | -107.69 | -105.88 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 50.00 | -85.23 | -71.3 |
| 22Q3 (15) | 0.88 | 27.54 | 519.05 | -0.05 | 84.38 | 0 | -0.7 | -6900.0 | -89.19 | 0.17 | 0 | 154.84 | 0.83 | 124.32 | 495.24 | -0.02 | -110.53 | -200.0 | -0.03 | 0 | 0 | -0.88 | -109.73 | -207.96 | 0.18 | -14.29 | -25.0 | 0.13 | 316.67 | 0.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 338.46 | -65.66 | 535.16 |
| 22Q2 (14) | 0.69 | 155.56 | 245.0 | -0.32 | -1500.0 | -165.31 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.37 | 48.0 | -46.38 | 0.19 | 171.43 | 58.33 | 0 | 0 | 0 | 9.09 | 289.61 | 78.03 | 0.21 | -46.15 | 23.53 | -0.06 | -122.22 | -120.69 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 985.71 | 1360.32 | 2019.29 |
| 22Q1 (13) | 0.27 | -50.0 | 400.0 | -0.02 | -133.33 | 90.48 | -0.01 | 0.0 | 0.0 | 0.05 | 225.0 | 155.56 | 0.25 | -58.33 | 183.33 | 0.07 | -41.67 | -63.16 | 0 | 0 | 0 | 2.33 | -58.19 | -75.19 | 0.39 | 44.44 | 225.0 | 0.27 | 58.82 | 350.0 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 67.50 | -61.25 | 250.0 |
| 21Q4 (12) | 0.54 | 357.14 | 237.5 | 0.06 | 0 | -33.33 | -0.01 | 97.3 | 0.0 | -0.04 | 87.1 | 63.64 | 0.6 | 385.71 | 140.0 | 0.12 | 500.0 | 300.0 | 0 | 0 | 0 | 5.58 | 580.93 | 231.16 | 0.27 | 12.5 | 237.5 | 0.17 | 30.77 | -5.56 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 174.19 | 323.96 | 248.39 |
| 21Q3 (11) | -0.21 | -205.0 | -110.0 | 0 | -100.0 | -100.0 | -0.37 | -3600.0 | 47.14 | -0.31 | -381.82 | -720.0 | -0.21 | -130.43 | -600.0 | 0.02 | -83.33 | -87.5 | 0 | 0 | 0 | 0.82 | -83.95 | -91.91 | 0.24 | 41.18 | 500.0 | 0.13 | -55.17 | 44.44 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | -77.78 | -267.22 | -63.33 |
| 21Q2 (10) | 0.2 | 322.22 | -47.37 | 0.49 | 333.33 | 333.33 | -0.01 | 0.0 | 83.33 | 0.11 | 222.22 | 450.0 | 0.69 | 330.0 | 305.88 | 0.12 | -36.84 | -45.45 | 0 | 0 | 0 | 5.11 | -45.71 | -79.57 | 0.17 | 41.67 | 221.43 | 0.29 | 383.33 | 422.22 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | 46.51 | 203.36 | -96.33 |
| 21Q1 (9) | -0.09 | -156.25 | -129.03 | -0.21 | -333.33 | -10.53 | -0.01 | 0.0 | 0.0 | -0.09 | 18.18 | -250.0 | -0.3 | -220.0 | -350.0 | 0.19 | 533.33 | 5.56 | 0 | 0 | 0 | 9.41 | 458.09 | 7.65 | 0.12 | 50.0 | -42.86 | 0.06 | -66.67 | -64.71 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | -45.00 | -190.0 | -142.1 |
| 20Q4 (8) | 0.16 | 260.0 | -54.29 | 0.09 | 28.57 | 127.27 | -0.01 | 98.57 | 0.0 | -0.11 | -320.0 | -320.0 | 0.25 | 933.33 | 1150.0 | 0.03 | -81.25 | -72.73 | 0 | 0 | 0 | 1.69 | -83.36 | -70.12 | 0.08 | 100.0 | -55.56 | 0.18 | 100.0 | 28.57 | 0.14 | 16.67 | 16.67 | 0 | 0 | 0 | 50.00 | 205.0 | -62.86 |
| 20Q3 (7) | -0.1 | -126.32 | -133.33 | 0.07 | 133.33 | 146.67 | -0.7 | -1066.67 | -100.0 | 0.05 | 150.0 | 600.0 | -0.03 | -117.65 | -120.0 | 0.16 | -27.27 | 77.78 | 0 | 0 | 0 | 10.13 | -59.49 | 131.79 | 0.04 | 128.57 | -80.95 | 0.09 | 200.0 | -50.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -47.62 | -103.76 | -147.62 |
| 20Q2 (6) | 0.38 | 22.58 | 58.33 | -0.21 | -10.53 | -167.74 | -0.06 | -500.0 | 0.0 | 0.02 | -66.67 | 133.33 | 0.17 | 41.67 | -69.09 | 0.22 | 22.22 | 120.0 | 0 | 0 | 0 | 25.00 | 186.11 | 420.0 | -0.14 | -166.67 | -163.64 | -0.09 | -152.94 | -140.91 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 1266.67 | 1084.95 | 1694.44 |
| 20Q1 (5) | 0.31 | -11.43 | 520.0 | -0.19 | 42.42 | -111.11 | -0.01 | 0.0 | 0.0 | 0.06 | 20.0 | 175.0 | 0.12 | 500.0 | 400.0 | 0.18 | 63.64 | 200.0 | 0 | 0 | 0 | 8.74 | 54.9 | 204.37 | 0.21 | 16.67 | -16.0 | 0.17 | 21.43 | -22.73 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 106.90 | -20.59 | 626.9 |
| 19Q4 (4) | 0.35 | 16.67 | 0.0 | -0.33 | -120.0 | 0.0 | -0.01 | 97.14 | 0.0 | 0.05 | 600.0 | 0.0 | 0.02 | -86.67 | 0.0 | 0.11 | 22.22 | 0.0 | 0 | 0 | 0.0 | 5.64 | 29.12 | 0.0 | 0.18 | -14.29 | 0.0 | 0.14 | -22.22 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 134.62 | 34.62 | 0.0 |
| 19Q3 (3) | 0.3 | 25.0 | 0.0 | -0.15 | -148.39 | 0.0 | -0.35 | -483.33 | 0.0 | -0.01 | 83.33 | 0.0 | 0.15 | -72.73 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 4.37 | -9.13 | 0.0 | 0.21 | -4.55 | 0.0 | 0.18 | -18.18 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 100.00 | 41.67 | 0.0 |
| 19Q2 (2) | 0.24 | 380.0 | 0.0 | 0.31 | 444.44 | 0.0 | -0.06 | -500.0 | 0.0 | -0.06 | 25.0 | 0.0 | 0.55 | 1475.0 | 0.0 | 0.1 | 66.67 | 0.0 | 0 | 0 | 0.0 | 4.81 | 67.47 | 0.0 | 0.22 | -12.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 70.59 | 380.0 | 0.0 |
| 19Q1 (1) | 0.05 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.87 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.71 | 0.0 | 0.0 |
