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) | 0.42 | -51.72 | 0.58 | 0 | -0.44 | 0 | 0.01 | 0 | 1.0 | 316.67 | 0.21 | 10.53 | 0 | 0 | 2.31 | 6.52 | 0.46 | -39.47 | 0.5 | 47.06 | 0.35 | 12.9 | 0 | 0 | 49.41 | -63.08 |
| 2022 (9) | 0.87 | -15.53 | -0.63 | 0 | -0.35 | 0 | -0.02 | 0 | 0.24 | -65.22 | 0.19 | -42.42 | 0 | 0 | 2.17 | -43.02 | 0.76 | 40.74 | 0.34 | -34.62 | 0.31 | 24.0 | 0 | 0 | 133.85 | 0.06 |
| 2021 (8) | 1.03 | 87.27 | -0.34 | 0 | 0.03 | 0 | 0 | 0 | 0.69 | 0 | 0.33 | 22.22 | 0 | 0 | 3.80 | -0.73 | 0.54 | 237.5 | 0.52 | 126.09 | 0.25 | 13.64 | 0 | 0 | 133.77 | 9.45 |
| 2020 (7) | 0.55 | 175.0 | -0.69 | 0 | -0.28 | 0 | 0 | 0 | -0.14 | 0 | 0.27 | 440.0 | 0 | 0 | 3.83 | 436.94 | 0.16 | -20.0 | 0.23 | 27.78 | 0.22 | -4.35 | 0 | 0 | 122.22 | 150.56 |
| 2019 (6) | 0.2 | 566.67 | -0.04 | 0 | -0.64 | 0 | 0 | 0 | 0.16 | 0 | 0.05 | -50.0 | 0 | 0 | 0.71 | -46.65 | 0.2 | -4.76 | 0.18 | -5.26 | 0.23 | 76.92 | 0 | 0 | 48.78 | 420.33 |
| 2018 (5) | 0.03 | -89.29 | -0.06 | 0 | 0.52 | 48.57 | 0 | 0 | -0.03 | 0 | 0.1 | -96.31 | 0 | 0 | 1.34 | -96.97 | 0.21 | -62.5 | 0.19 | -51.28 | 0.13 | -7.14 | 0 | 0 | 9.38 | -82.25 |
| 2017 (4) | 0.28 | -54.1 | -0.82 | 0 | 0.35 | 0 | 0 | 0 | -0.54 | 0 | 2.71 | 2610.0 | 0 | 0 | 44.14 | 2477.59 | 0.56 | 33.33 | 0.39 | 39.29 | 0.14 | 7.69 | 0 | 0 | 52.83 | -64.49 |
| 2016 (3) | 0.61 | 0 | -0.07 | 0 | -0.08 | 0 | -0.01 | 0 | 0.54 | 0 | 0.1 | 0.0 | 0 | 0 | 1.71 | 18.84 | 0.42 | 0 | 0.28 | -6.67 | 0.13 | -23.53 | 0 | 0 | 148.78 | 0 |
| 2015 (2) | -0.07 | 0 | -0.11 | 0 | -0.25 | 0 | -0.04 | 0 | -0.18 | 0 | 0.1 | -60.0 | 0 | 0 | 1.44 | -57.69 | -0.07 | 0 | 0.3 | -6.25 | 0.17 | 30.77 | 0.01 | 0.0 | -14.58 | 0 |
| 2014 (1) | -0.07 | 0 | 0.12 | 0 | -0.09 | 0 | -0.02 | 0 | 0.05 | 0 | 0.25 | 257.14 | 0 | 0 | 3.41 | 260.06 | 0.02 | 0 | 0.32 | 45.45 | 0.13 | 44.44 | 0.01 | 0 | -15.22 | 0 |
| 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) | 0.69 | 762.5 | -12.66 | 0.23 | 227.78 | 291.67 | -0.18 | -1900.0 | -500.0 | -0.02 | -300.0 | -100.0 | 0.92 | 1020.0 | 37.31 | 0.04 | 33.33 | -33.33 | 0 | 0 | 0 | 1.67 | 32.22 | -35.84 | 0.08 | -46.67 | -65.22 | 0.09 | -10.0 | -59.09 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 383.33 | 810.42 | 50.42 |
| 23Q3 (19) | 0.08 | 117.78 | 700.0 | -0.18 | -357.14 | -12.5 | 0.01 | 105.26 | 133.33 | 0.01 | 200.0 | 150.0 | -0.1 | 73.68 | 33.33 | 0.03 | -62.5 | -25.0 | 0 | 0 | 0 | 1.27 | -65.19 | -30.7 | 0.15 | 50.0 | 7.14 | 0.1 | 25.0 | 400.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 42.11 | 115.91 | 321.05 |
| 23Q2 (18) | -0.45 | -550.0 | -2350.0 | 0.07 | -84.78 | 216.67 | -0.19 | -111.11 | 5.0 | -0.01 | -150.0 | -150.0 | -0.38 | -167.86 | -850.0 | 0.08 | 33.33 | 166.67 | 0 | 0 | 0 | 3.64 | 29.7 | 164.24 | 0.1 | -28.57 | -54.55 | 0.08 | -65.22 | 500.0 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | -264.71 | -947.06 | -761.76 |
| 23Q1 (17) | 0.1 | -87.34 | 150.0 | 0.46 | 483.33 | 258.62 | -0.09 | -200.0 | -12.5 | 0.02 | 300.0 | 300.0 | 0.56 | -16.42 | 324.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 2.80 | 7.48 | -1.87 | 0.14 | -39.13 | -17.65 | 0.23 | 4.55 | 91.67 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 31.25 | -87.74 | 48.44 |
| 22Q4 (16) | 0.79 | 7800.0 | 125.71 | -0.12 | 25.0 | -271.43 | -0.03 | 0.0 | -250.0 | -0.01 | 50.0 | 0 | 0.67 | 546.67 | 59.52 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0 | 2.61 | 42.83 | 1.3 | 0.23 | 64.29 | 64.29 | 0.22 | 1000.0 | 29.41 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 254.84 | 2448.39 | 74.75 |
| 22Q3 (15) | 0.01 | -50.0 | -97.96 | -0.16 | -166.67 | -194.12 | -0.03 | 85.0 | 62.5 | -0.02 | -200.0 | -300.0 | -0.15 | -275.0 | -122.73 | 0.04 | 33.33 | -60.0 | 0 | 0 | 0 | 1.83 | 32.72 | -58.72 | 0.14 | -36.36 | 0.0 | 0.02 | 200.0 | -84.62 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 10.00 | -75.0 | -95.92 |
| 22Q2 (14) | 0.02 | -50.0 | -90.48 | -0.06 | 79.31 | -50.0 | -0.2 | -150.0 | -122.22 | 0.02 | 300.0 | 0 | -0.04 | 84.0 | -123.53 | 0.03 | -50.0 | -57.14 | 0 | 0 | 0 | 1.38 | -51.83 | -56.75 | 0.22 | 29.41 | 46.67 | -0.02 | -116.67 | -115.38 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 40.00 | 90.0 | -63.81 |
| 22Q1 (13) | 0.04 | -88.57 | 300.0 | -0.29 | -514.29 | 45.28 | -0.08 | -500.0 | -147.06 | -0.01 | 0 | 0 | -0.25 | -159.52 | 54.55 | 0.06 | 0.0 | -40.0 | 0 | 0 | 0 | 2.86 | 10.95 | -46.29 | 0.17 | 21.43 | 41.67 | 0.12 | -29.41 | 33.33 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 21.05 | -85.56 | 247.37 |
| 21Q4 (12) | 0.35 | -28.57 | -28.57 | 0.07 | -58.82 | 114.29 | 0.02 | 125.0 | 140.0 | 0 | -100.0 | -100.0 | 0.42 | -36.36 | 0 | 0.06 | -40.0 | -53.85 | 0 | 0 | 0 | 2.58 | -41.8 | -60.98 | 0.14 | 0.0 | 75.0 | 0.17 | 30.77 | 30.77 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 145.83 | -40.48 | -46.43 |
| 21Q3 (11) | 0.49 | 133.33 | 4800.0 | 0.17 | 525.0 | 383.33 | -0.08 | 11.11 | -166.67 | 0.01 | 0 | 200.0 | 0.66 | 288.24 | 1420.0 | 0.1 | 42.86 | 11.11 | 0 | 0 | 0 | 4.42 | 39.06 | -7.08 | 0.14 | -6.67 | 180.0 | 0.13 | 0.0 | 160.0 | 0.07 | 16.67 | 40.0 | 0 | 0 | 0 | 245.00 | 121.67 | 2350.0 |
| 21Q2 (10) | 0.21 | 1150.0 | 600.0 | -0.04 | 92.45 | 42.86 | -0.09 | -152.94 | 50.0 | 0 | 0 | 0 | 0.17 | 130.91 | 525.0 | 0.07 | -30.0 | 75.0 | 0 | 0 | 0 | 3.18 | -40.18 | 25.68 | 0.15 | 25.0 | 0 | 0.13 | 44.44 | 1200.0 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 110.53 | 873.68 | 121.05 |
| 21Q1 (9) | -0.02 | -104.08 | -200.0 | -0.53 | -8.16 | -657.14 | 0.17 | 440.0 | 666.67 | 0 | -100.0 | 0 | -0.55 | 0 | -1000.0 | 0.1 | -23.08 | 0 | 0 | 0 | 0 | 5.32 | -19.39 | 0 | 0.12 | 50.0 | 200.0 | 0.09 | -30.77 | 125.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -14.29 | -105.25 | -171.43 |
| 20Q4 (8) | 0.49 | 4800.0 | 22.5 | -0.49 | -716.67 | 0 | -0.05 | -66.67 | -150.0 | 0.01 | 200.0 | 200.0 | 0 | 100.0 | -100.0 | 0.13 | 44.44 | 0 | 0 | 0 | 0 | 6.60 | 38.58 | 0 | 0.08 | 60.0 | -27.27 | 0.13 | 160.0 | 44.44 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 272.22 | 2622.22 | -4.72 |
| 20Q3 (7) | 0.01 | -66.67 | 0.0 | -0.06 | 14.29 | 0 | -0.03 | 83.33 | 57.14 | -0.01 | 0 | -200.0 | -0.05 | -25.0 | -600.0 | 0.09 | 125.0 | 0 | 0 | 0 | 0 | 4.76 | 88.1 | 0 | 0.05 | 0 | -37.5 | 0.05 | 400.0 | -28.57 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 10.00 | -80.0 | 30.0 |
| 20Q2 (6) | 0.03 | 50.0 | 116.67 | -0.07 | 0.0 | -600.0 | -0.18 | -500.0 | 18.18 | 0 | 0 | 0 | -0.04 | 20.0 | 78.95 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 2.53 | 0 | 343.04 | 0 | -100.0 | -100.0 | 0.01 | -75.0 | -75.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 50.00 | 150.0 | 127.78 |
| 20Q1 (5) | 0.02 | -95.0 | 166.67 | -0.07 | 0 | -133.33 | -0.03 | -50.0 | 90.91 | 0 | 100.0 | 100.0 | -0.05 | -112.5 | 16.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.04 | -63.64 | 233.33 | 0.04 | -55.56 | 300.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 20.00 | -93.0 | 126.67 |
| 19Q4 (4) | 0.4 | 3900.0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 71.43 | 0.0 | -0.01 | -200.0 | 0.0 | 0.4 | 3900.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.11 | 37.5 | 0.0 | 0.09 | 28.57 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 285.71 | 3614.29 | 0.0 |
| 19Q3 (3) | 0.01 | 105.56 | 0.0 | 0 | 100.0 | 0.0 | -0.07 | 68.18 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | 105.26 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.08 | 60.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.69 | 104.27 | 0.0 |
| 19Q2 (2) | -0.18 | -500.0 | 0.0 | -0.01 | 66.67 | 0.0 | -0.22 | 33.33 | 0.0 | 0 | 100.0 | 0.0 | -0.19 | -216.67 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.57 | -68.95 | 0.0 | 0.05 | 266.67 | 0.0 | 0.04 | 300.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -180.00 | -140.0 | 0.0 |
| 19Q1 (1) | -0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -75.00 | 0.0 | 0.0 |
