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) | 2.99 | 84.57 | -4.11 | 0 | -3.0 | 0 | -0.03 | 0 | -1.12 | 0 | 2.11 | 859.09 | 0 | 0 | 14.85 | 1567.78 | -1.05 | 0 | 0.14 | -92.47 | 0.68 | 0.0 | 0.06 | 0.0 | 339.77 | 445.31 |
| 2022 (9) | 1.62 | 0 | 0.51 | 0 | -1.14 | 0 | -0.09 | 0 | 2.13 | 0 | 0.22 | -26.67 | 0 | 0 | 0.89 | -12.54 | 0.96 | -55.56 | 1.86 | 8.77 | 0.68 | 1.49 | 0.06 | -14.29 | 62.31 | 0 |
| 2021 (8) | -2.28 | 0 | -0.29 | 0 | 0.77 | 0 | 0.06 | -79.31 | -2.57 | 0 | 0.3 | 233.33 | 0 | 0 | 1.02 | 82.11 | 2.16 | 0 | 1.71 | 0 | 0.67 | 0.0 | 0.07 | 0.0 | -93.06 | 0 |
| 2020 (7) | 2.26 | -51.08 | 2.05 | 0 | -0.55 | 0 | 0.29 | 2800.0 | 4.31 | 128.04 | 0.09 | -75.68 | 0 | 0 | 0.56 | -67.22 | -0.8 | 0 | -0.55 | 0 | 0.67 | -4.29 | 0.07 | 16.67 | 1189.47 | 172.91 |
| 2019 (6) | 4.62 | 0 | -2.73 | 0 | -0.93 | 0 | 0.01 | -97.3 | 1.89 | 0 | 0.37 | -28.85 | 0 | 0 | 1.71 | -12.75 | 0.19 | -89.67 | 0.3 | -76.0 | 0.7 | -9.09 | 0.06 | 0.0 | 435.85 | 0 |
| 2018 (5) | -4.41 | 0 | 3.8 | 0 | -1.48 | 0 | 0.37 | 0 | -0.61 | 0 | 0.52 | 57.58 | 0 | 0 | 1.95 | 33.47 | 1.84 | -33.09 | 1.25 | -20.38 | 0.77 | -4.94 | 0.06 | 20.0 | -212.02 | 0 |
| 2017 (4) | 2.72 | -12.82 | -0.22 | 0 | -2.69 | 0 | -0.23 | 0 | 2.5 | -38.12 | 0.33 | -65.62 | 0 | 0 | 1.46 | -63.73 | 2.75 | 105.22 | 1.57 | 44.04 | 0.81 | -40.0 | 0.05 | 0.0 | 111.93 | -10.67 |
| 2016 (3) | 3.12 | 0.32 | 0.92 | 0 | -2.72 | 0 | -0.23 | 0 | 4.04 | 0 | 0.96 | -49.47 | 0 | 0 | 4.04 | -46.07 | 1.34 | 30.1 | 1.09 | -24.83 | 1.35 | -9.4 | 0.05 | 25.0 | 125.30 | 20.06 |
| 2015 (2) | 3.11 | -42.51 | -3.89 | 0 | -0.39 | 0 | 0.13 | 0 | -0.78 | 0 | 1.9 | 91.92 | 0 | 0 | 7.49 | 110.07 | 1.03 | 1.98 | 1.45 | -28.22 | 1.49 | -8.02 | 0.04 | 0.0 | 104.36 | -29.01 |
| 2014 (1) | 5.41 | 52.39 | -1.09 | 0 | -5.58 | 0 | -0.06 | 0 | 4.32 | 0 | 0.99 | -76.09 | 0 | 0 | 3.56 | -74.01 | 1.01 | -63.0 | 2.02 | -28.62 | 1.62 | -3.57 | 0.04 | 33.33 | 147.01 | 88.01 |
| 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) | 0.8 | 207.69 | -30.43 | -1.39 | -157.41 | -3375.0 | 0 | 100.0 | 100.0 | -0.58 | -171.6 | -213.73 | -0.59 | -110.71 | -153.15 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 100.0 | -0.12 | 25.0 | 0 | -0.27 | -132.14 | -35.0 | 0.17 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.26 | -55.93 | -69.41 | -0.54 | 52.63 | -165.06 | -1.46 | 0 | 45.11 | 0.81 | 678.57 | 288.37 | -0.28 | 49.09 | -116.67 | 1.22 | 43.53 | 1933.33 | 0 | 0 | 0 | 33.89 | 59.48 | 3142.04 | -0.16 | 69.23 | -300.0 | 0.84 | 594.12 | 27.27 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 25.49 | -99.57 | -74.81 |
| 23Q2 (18) | 0.59 | -55.97 | -4.84 | -1.14 | -10.68 | -1528.57 | 0 | 100.0 | -100.0 | -0.14 | -16.67 | -600.0 | -0.55 | -277.42 | -200.0 | 0.85 | 2025.0 | 1316.67 | 0 | 0 | 0 | 21.25 | 1711.56 | 2357.92 | -0.52 | -108.0 | -198.11 | -0.17 | 32.0 | -121.25 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 5900.00 | 0 | 9320.97 |
| 23Q1 (17) | 1.34 | 16.52 | 232.67 | -1.03 | -2475.0 | -390.48 | -1.54 | -2980.0 | -204.05 | -0.12 | -123.53 | 25.0 | 0.31 | -72.07 | 125.41 | 0.04 | 500.0 | -66.67 | 0 | 0 | 0 | 1.17 | 616.13 | -25.42 | -0.25 | 0 | -152.08 | -0.25 | -25.0 | -140.98 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 1.15 | 35.29 | 228.57 | -0.04 | -104.82 | -102.14 | -0.05 | 98.12 | -400.0 | 0.51 | 218.6 | 2450.0 | 1.11 | -33.93 | -50.0 | -0.01 | -116.67 | -111.11 | 0 | 0 | 0 | -0.23 | -121.74 | -120.78 | 0 | 100.0 | -100.0 | -0.2 | -130.3 | -168.97 | 0.17 | 0.0 | 6.25 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.85 | 37.1 | 144.27 | 0.83 | 1285.71 | 158.04 | -2.66 | -2760.0 | -618.92 | -0.43 | -2050.0 | -975.0 | 1.68 | 205.45 | 150.15 | 0.06 | 0.0 | -50.0 | 0 | 0 | 0 | 1.05 | 20.91 | -35.54 | -0.04 | -107.55 | -106.15 | 0.66 | -17.5 | 22.22 | 0.17 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 101.19 | 61.58 | 138.47 |
| 22Q2 (14) | 0.62 | 161.39 | 237.78 | -0.07 | 66.67 | 90.28 | 0.1 | -93.24 | 152.63 | -0.02 | 87.5 | -140.0 | 0.55 | 145.08 | 147.01 | 0.06 | -50.0 | -33.33 | 0 | 0 | 0 | 0.86 | -45.03 | -26.99 | 0.53 | 10.42 | -43.01 | 0.8 | 31.15 | 8.11 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 62.63 | 149.6 | 229.43 |
| 22Q1 (13) | -1.01 | -388.57 | -288.46 | -0.21 | -111.23 | 0 | 1.48 | 14900.0 | 10.45 | -0.16 | -900.0 | -633.33 | -1.22 | -154.95 | -369.23 | 0.12 | 33.33 | 1100.0 | 0 | 0 | 0 | 1.57 | 43.82 | 881.39 | 0.48 | 4.35 | 300.0 | 0.61 | 110.34 | 306.67 | 0.17 | 6.25 | 0.0 | 0.02 | 0.0 | 0.0 | -126.25 | -269.54 | -65.1 |
| 21Q4 (12) | 0.35 | 118.23 | -61.54 | 1.87 | 230.77 | 334.88 | -0.01 | 97.3 | 0 | 0.02 | 150.0 | 200.0 | 2.22 | 166.27 | 65.67 | 0.09 | -25.0 | 0 | 0 | 0 | 0 | 1.09 | -32.56 | 0 | 0.46 | -29.23 | 4700.0 | 0.29 | -46.3 | 680.0 | 0.16 | -5.88 | -5.88 | 0.02 | 0.0 | 0.0 | 74.47 | 128.31 | -88.54 |
| 21Q3 (11) | -1.92 | -326.67 | -244.36 | -1.43 | -98.61 | -457.5 | -0.37 | -94.74 | 0.0 | -0.04 | -180.0 | -125.0 | -3.35 | -186.32 | -293.64 | 0.12 | 33.33 | 500.0 | 0 | 0 | 0 | 1.62 | 36.94 | 265.68 | 0.65 | -30.11 | 6400.0 | 0.54 | -27.03 | 2600.0 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -263.01 | -443.56 | -141.53 |
| 21Q2 (10) | -0.45 | -73.08 | 28.57 | -0.72 | 0 | -523.53 | -0.19 | -114.18 | -35.71 | 0.05 | 66.67 | 350.0 | -1.17 | -350.0 | -154.35 | 0.09 | 800.0 | 125.0 | 0 | 0 | 0 | 1.18 | 638.95 | 3.32 | 0.93 | 675.0 | 332.5 | 0.74 | 393.33 | 317.65 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -48.39 | 36.72 | 0 |
| 21Q1 (9) | -0.26 | -128.57 | -140.62 | 0 | -100.0 | -100.0 | 1.34 | 0 | 4566.67 | 0.03 | 250.0 | -82.35 | -0.26 | -119.4 | -115.38 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.16 | 0 | -82.05 | 0.12 | 1300.0 | 130.0 | 0.15 | 400.0 | 183.33 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -76.47 | -111.76 | -101.19 |
| 20Q4 (8) | 0.91 | -31.58 | 0.0 | 0.43 | 7.5 | 132.33 | 0 | 100.0 | 0 | -0.02 | -112.5 | -116.67 | 1.34 | -22.54 | 419.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.01 | -200.0 | 93.33 | -0.05 | -350.0 | 82.14 | 0.17 | 0.0 | 6.25 | 0.02 | 0.0 | 0.0 | 650.00 | 2.63 | 0 |
| 20Q3 (7) | 1.33 | 311.11 | -28.49 | 0.4 | 135.29 | 124.24 | -0.37 | -164.29 | 60.22 | 0.16 | 900.0 | 60.0 | 1.73 | 476.09 | 723.81 | 0.02 | -50.0 | -80.0 | 0 | 0 | 0 | 0.44 | -61.31 | -76.9 | 0.01 | 102.5 | -94.74 | 0.02 | 105.88 | -90.48 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 633.33 | 0 | 36.2 |
| 20Q2 (6) | -0.63 | -198.44 | -130.0 | 0.17 | -83.81 | -51.43 | -0.14 | -366.67 | 0 | -0.02 | -111.76 | -300.0 | -0.46 | -127.22 | -118.78 | 0.04 | 33.33 | -63.64 | 0 | 0 | 0 | 1.15 | 28.37 | -42.49 | -0.4 | 0.0 | -300.0 | -0.34 | -88.89 | -477.78 | 0.17 | 0.0 | -5.56 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 0.64 | -29.67 | 356.0 | 1.05 | 178.95 | 1150.0 | -0.03 | 0 | 0 | 0.17 | 41.67 | 177.27 | 1.69 | 502.38 | 582.86 | 0.03 | -25.0 | -75.0 | 0 | 0 | 0 | 0.89 | 10.49 | -55.28 | -0.4 | -166.67 | -266.67 | -0.18 | 35.71 | -166.67 | 0.17 | 6.25 | -10.53 | 0.02 | 0.0 | 100.0 | 6400.00 | 0 | 12132.0 |
| 19Q4 (4) | 0.91 | -51.08 | 0.0 | -1.33 | 19.39 | 0.0 | 0 | 100.0 | 0.0 | 0.12 | 20.0 | 0.0 | -0.42 | -300.0 | 0.0 | 0.04 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0.81 | -57.9 | 0.0 | -0.15 | -178.95 | 0.0 | -0.28 | -233.33 | 0.0 | 0.16 | -5.88 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 1.86 | -11.43 | 0.0 | -1.65 | -571.43 | 0.0 | -0.93 | 0 | 0.0 | 0.1 | 900.0 | 0.0 | 0.21 | -91.43 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 1.92 | -3.68 | 0.0 | 0.19 | 290.0 | 0.0 | 0.21 | 133.33 | 0.0 | 0.17 | -5.56 | 0.0 | 0.02 | 100.0 | 0.0 | 465.00 | -38.0 | 0.0 |
| 19Q2 (2) | 2.1 | 940.0 | 0.0 | 0.35 | 450.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 104.55 | 0.0 | 2.45 | 800.0 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 1.99 | -0.2 | 0.0 | -0.1 | -141.67 | 0.0 | 0.09 | -66.67 | 0.0 | 0.18 | -5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 750.00 | 1510.0 | 0.0 |
| 19Q1 (1) | -0.25 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.00 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -53.19 | 0.0 | 0.0 |
