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) | 0.81 | -55.74 | -0.66 | 0 | 0.07 | -82.05 | -0.01 | 0 | 0.15 | 0 | 0.68 | -72.02 | 0 | 0 | 5.31 | -64.58 | -0.56 | 0 | -1.16 | 0 | 0.96 | 0.0 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | 1.83 | 154.17 | -2.4 | 0 | 0.39 | -78.45 | 0.06 | 0 | -0.57 | 0 | 2.43 | 69.93 | 0 | 0 | 15.00 | 54.09 | 0.92 | 3.37 | 0.16 | -40.74 | 0.96 | -16.52 | 0.02 | -50.0 | 160.53 | 225.51 |
| 2021 (8) | 0.72 | 0 | -1.31 | 0 | 1.81 | 352.5 | -0.1 | 0 | -0.59 | 0 | 1.43 | 186.0 | 0 | 0 | 9.73 | 99.75 | 0.89 | 0 | 0.27 | 0 | 1.15 | -7.26 | 0.04 | 100.0 | 49.32 | 0 |
| 2020 (7) | -0.12 | 0 | 0.51 | 0 | 0.4 | 0 | 0.01 | 0 | 0.39 | 1850.0 | 0.5 | 66.67 | 0 | 0 | 4.87 | 58.38 | -0.63 | 0 | -0.64 | 0 | 1.24 | 5.08 | 0.02 | -50.0 | -19.35 | 0 |
| 2019 (6) | 0.12 | -79.66 | -0.1 | 0 | -0.46 | 0 | -0.01 | 0 | 0.02 | 0 | 0.3 | -62.96 | 0 | 0 | 3.08 | -50.35 | -2.07 | 0 | -1.82 | 0 | 1.18 | -4.07 | 0.04 | 0.0 | 0.00 | 0 |
| 2018 (5) | 0.59 | -10.61 | -1.38 | 0 | 0.49 | -15.52 | -0.03 | 0 | -0.79 | 0 | 0.81 | 0.0 | -0.41 | 0 | 6.20 | -1.99 | -0.14 | 0 | -0.58 | 0 | 1.23 | -10.87 | 0.04 | 0.0 | 85.51 | 39.92 |
| 2017 (4) | 0.66 | 0 | -0.74 | 0 | 0.58 | -26.58 | -0.2 | 0 | -0.08 | 0 | 0.81 | -20.59 | -0.08 | 0 | 6.32 | -36.52 | 0.41 | 0 | -0.34 | 0 | 1.38 | -11.54 | 0.04 | 0.0 | 61.11 | 0 |
| 2016 (3) | -1.45 | 0 | -1.02 | 0 | 0.79 | 119.44 | 0.05 | -78.26 | -2.47 | 0 | 1.02 | 64.52 | 0 | 0 | 9.96 | 36.88 | -0.59 | 0 | -1.16 | 0 | 1.56 | 3.31 | 0.04 | -20.0 | -329.55 | 0 |
| 2015 (2) | 0.06 | -96.77 | -0.24 | 0 | 0.36 | 0 | 0.23 | 0 | -0.18 | 0 | 0.62 | -63.1 | 0.01 | 0 | 7.28 | -54.69 | -1.02 | 0 | -0.94 | 0 | 1.51 | 15.27 | 0.05 | 66.67 | 9.68 | -91.68 |
| 2014 (1) | 1.86 | 376.92 | -1.68 | 0 | -0.38 | 0 | 0 | 0 | 0.18 | 0 | 1.68 | 84.62 | -0.01 | 0 | 16.06 | 72.08 | 0.64 | 137.04 | 0.26 | 85.71 | 1.31 | 4.8 | 0.03 | 0 | 116.25 | 314.33 |
| 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) | 0.73 | 1316.67 | -30.48 | -0.26 | -188.89 | 46.94 | 0.62 | 193.94 | 410.0 | 0.01 | 133.33 | -83.33 | 0.47 | 413.33 | -16.07 | 0.26 | 160.0 | -45.83 | 0 | 0 | 0 | 9.29 | 194.36 | -16.24 | -0.37 | -105.56 | -242.31 | -0.44 | -33.33 | -450.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -0.06 | -110.91 | -107.79 | -0.09 | 35.71 | 84.21 | -0.66 | -400.0 | -2300.0 | -0.03 | -200.0 | -400.0 | -0.15 | -136.59 | -175.0 | 0.1 | -33.33 | -82.46 | 0 | 0 | 0 | 3.15 | -25.97 | -80.57 | -0.18 | -200.0 | -800.0 | -0.33 | -26.92 | -725.0 | 0.23 | -8.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | 0.55 | 234.15 | 103.7 | -0.14 | 17.65 | 79.41 | 0.22 | 320.0 | 164.71 | -0.01 | -200.0 | 80.0 | 0.41 | 170.69 | 200.0 | 0.15 | -11.76 | -79.45 | 0 | 0 | 0 | 4.26 | -17.03 | -73.73 | -0.06 | -220.0 | -113.95 | -0.26 | -100.0 | -262.5 | 0.25 | 4.17 | 8.7 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (17) | -0.41 | -139.05 | -57.69 | -0.17 | 65.31 | 74.24 | -0.1 | 50.0 | -111.11 | 0.01 | -83.33 | -80.0 | -0.58 | -203.57 | 36.96 | 0.17 | -64.58 | -73.85 | 0 | 0 | 0 | 5.14 | -53.67 | -69.5 | 0.05 | -80.77 | -80.77 | -0.13 | -62.5 | -208.33 | 0.24 | 4.35 | -7.69 | 0.01 | 0.0 | 0.0 | -341.67 | -152.06 | -412.5 |
| 22Q4 (16) | 1.05 | 36.36 | 94.44 | -0.49 | 14.04 | -13.95 | -0.2 | -766.67 | -116.39 | 0.06 | 500.0 | 220.0 | 0.56 | 180.0 | 409.09 | 0.48 | -15.79 | 9.09 | 0 | 0 | 0 | 11.09 | -31.74 | 4.56 | 0.26 | 1400.0 | -13.33 | -0.08 | -100.0 | -180.0 | 0.23 | 0.0 | -8.0 | 0.01 | 0.0 | 0.0 | 656.25 | 70.45 | 337.5 |
| 22Q3 (15) | 0.77 | 185.19 | 248.08 | -0.57 | 16.18 | -185.0 | 0.03 | 108.82 | -81.25 | 0.01 | 120.0 | 125.0 | 0.2 | 148.78 | 127.78 | 0.57 | -21.92 | 137.5 | 0 | 0 | 0 | 16.24 | 0.11 | 186.89 | -0.02 | -104.65 | -104.44 | -0.04 | -125.0 | -118.18 | 0.23 | 0.0 | -14.81 | 0.01 | 0.0 | 0.0 | 385.00 | 470.37 | 470.19 |
| 22Q2 (14) | 0.27 | 203.85 | 0.0 | -0.68 | -3.03 | -61.9 | -0.34 | -137.78 | -950.0 | -0.05 | -200.0 | -266.67 | -0.41 | 55.43 | -173.33 | 0.73 | 12.31 | 73.81 | 0 | 0 | 0 | 16.22 | -3.66 | 37.5 | 0.43 | 65.38 | 168.75 | 0.16 | 33.33 | 0 | 0.23 | -11.54 | -30.3 | 0.01 | 0.0 | 0.0 | 67.50 | 201.25 | -15.0 |
| 22Q1 (13) | -0.26 | -148.15 | -161.9 | -0.66 | -53.49 | -153.85 | 0.9 | -26.23 | 125.0 | 0.05 | 200.0 | 225.0 | -0.92 | -936.36 | -675.0 | 0.65 | 47.73 | 96.97 | 0 | 0 | 0 | 16.84 | 58.83 | 40.33 | 0.26 | -13.33 | 966.67 | 0.12 | 20.0 | 340.0 | 0.26 | 4.0 | -16.13 | 0.01 | 0.0 | 0.0 | -66.67 | -144.44 | -142.86 |
| 21Q4 (12) | 0.54 | 203.85 | 0 | -0.43 | -115.0 | -72.0 | 1.22 | 662.5 | 1320.0 | -0.05 | -25.0 | -225.0 | 0.11 | 115.28 | 144.0 | 0.44 | 83.33 | 69.23 | 0 | 0 | 0 | 10.60 | 87.31 | 9.69 | 0.3 | -33.33 | 314.29 | 0.1 | -54.55 | 145.45 | 0.25 | -7.41 | -16.67 | 0.01 | 0.0 | 0.0 | 150.00 | 244.23 | 0 |
| 21Q3 (11) | -0.52 | -292.59 | -205.88 | -0.2 | 52.38 | -25.0 | 0.16 | 300.0 | 0 | -0.04 | -233.33 | -33.33 | -0.72 | -380.0 | -118.18 | 0.24 | -42.86 | 33.33 | 0 | 0 | 0 | 5.66 | -52.02 | -9.43 | 0.45 | 181.25 | 446.15 | 0.22 | 0 | 200.0 | 0.27 | -18.18 | -20.59 | 0.01 | 0.0 | 0.0 | -104.00 | -230.96 | 20.47 |
| 21Q2 (10) | 0.27 | -35.71 | 150.94 | -0.42 | -61.54 | -1300.0 | 0.04 | -90.0 | 0 | 0.03 | 175.0 | 0 | -0.15 | -193.75 | 73.21 | 0.42 | 27.27 | 4100.0 | 0 | 0 | 100.0 | 11.80 | -1.69 | 3285.96 | 0.16 | 633.33 | 900.0 | 0 | 100.0 | 100.0 | 0.33 | 6.45 | 13.79 | 0.01 | 0.0 | 0 | 79.41 | -48.95 | 120.98 |
| 21Q1 (9) | 0.42 | 0 | -26.32 | -0.26 | -4.0 | -127.37 | 0.4 | 500.0 | -21.57 | -0.04 | -200.0 | 0 | 0.16 | 164.0 | -89.47 | 0.33 | 26.92 | 560.0 | 0 | 0 | -100.0 | 12.00 | 24.15 | 339.2 | -0.03 | 78.57 | 91.18 | -0.05 | 77.27 | 16.67 | 0.31 | 3.33 | 3.33 | 0.01 | 0.0 | 0 | 155.56 | 0 | -34.5 |
| 20Q4 (8) | 0 | 100.0 | -100.0 | -0.25 | -56.25 | -257.14 | -0.1 | 0 | 67.74 | 0.04 | 233.33 | -20.0 | -0.25 | 24.24 | -183.33 | 0.26 | 44.44 | 116.67 | 0 | 0 | 0 | 9.67 | 54.65 | 117.47 | -0.14 | -7.69 | 86.41 | -0.22 | 0.0 | 73.81 | 0.3 | -11.76 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.17 | 67.92 | 34.62 | -0.16 | -433.33 | -500.0 | 0 | 0 | -100.0 | -0.03 | 0 | 0.0 | -0.33 | 41.07 | -50.0 | 0.18 | 1700.0 | 800.0 | 0 | 100.0 | 100.0 | 6.25 | 1693.75 | 703.12 | -0.13 | -550.0 | 56.67 | -0.22 | -46.67 | 31.25 | 0.34 | 17.24 | 17.24 | 0.01 | 0 | 0.0 | -130.77 | 65.46 | 0 |
| 20Q2 (6) | -0.53 | -192.98 | -253.33 | -0.03 | -103.16 | -150.0 | 0 | -100.0 | 100.0 | 0 | 0 | 100.0 | -0.56 | -136.84 | -522.22 | 0.01 | -80.0 | 200.0 | -0.01 | -200.0 | -120.0 | 0.35 | -87.25 | 185.71 | -0.02 | 94.12 | 93.75 | -0.15 | -150.0 | 50.0 | 0.29 | -3.33 | 0.0 | 0 | 0 | -100.0 | -378.57 | -259.4 | 0 |
| 20Q1 (5) | 0.57 | 54.05 | 235.29 | 0.95 | 1457.14 | 658.82 | 0.51 | 264.52 | 1375.0 | 0 | -100.0 | -100.0 | 1.52 | 406.67 | 0 | 0.05 | -58.33 | -70.59 | 0.01 | 0 | 0 | 2.73 | -38.52 | -67.7 | -0.34 | 66.99 | 17.07 | -0.06 | 92.86 | 83.33 | 0.3 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 237.50 | 0 | 0 |
| 19Q4 (4) | 0.37 | 242.31 | 0.0 | -0.07 | -275.0 | 0.0 | -0.31 | -321.43 | 0.0 | 0.05 | 266.67 | 0.0 | 0.3 | 236.36 | 0.0 | 0.12 | 500.0 | 0.0 | 0 | 100.0 | 0.0 | 4.44 | 471.11 | 0.0 | -1.03 | -243.33 | 0.0 | -0.84 | -162.5 | 0.0 | 0.3 | 3.45 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.26 | -73.33 | 0.0 | 0.04 | -33.33 | 0.0 | 0.14 | 160.87 | 0.0 | -0.03 | 66.67 | 0.0 | -0.22 | -144.44 | 0.0 | 0.02 | 300.0 | 0.0 | -0.06 | -220.0 | 0.0 | 0.78 | 291.44 | 0.0 | -0.3 | 6.25 | 0.0 | -0.32 | -6.67 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.15 | -188.24 | 0.0 | 0.06 | 135.29 | 0.0 | -0.23 | -475.0 | 0.0 | -0.09 | -190.0 | 0.0 | -0.09 | 0 | 0.0 | -0.01 | -105.88 | 0.0 | 0.05 | 0 | 0.0 | -0.41 | -104.81 | 0.0 | -0.32 | 21.95 | 0.0 | -0.3 | 16.67 | 0.0 | 0.29 | -3.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.46 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
