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) | 0.73 | -17.05 | -2.75 | 0 | 1.15 | 0 | -0.08 | 0 | -2.02 | 0 | 2.56 | 1322.22 | -0.01 | 0 | 26.64 | 1082.47 | 1.69 | 0 | 0.88 | 0 | 0.55 | -3.51 | 0.05 | 0 | 49.32 | -84.31 |
| 2022 (9) | 0.88 | 151.43 | -0.05 | 0 | -0.03 | 0 | -0.01 | 0 | 0.83 | 0 | 0.18 | -93.73 | 0 | 0 | 2.25 | -92.6 | -0.3 | 0 | -0.29 | 0 | 0.57 | 9.62 | 0 | 0 | 314.29 | 0 |
| 2021 (8) | 0.35 | 25.0 | -3.29 | 0 | 4.96 | 0 | 0.11 | 22.22 | -2.94 | 0 | 2.87 | 2509.09 | 0 | 0 | 30.43 | 2113.44 | -0.45 | 0 | -0.67 | 0 | 0.52 | -7.14 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.28 | 154.55 | -0.56 | 0 | -0.23 | 0 | 0.09 | 0 | -0.28 | 0 | 0.11 | 57.14 | 0 | 0 | 1.38 | 76.0 | -0.48 | 0 | -0.49 | 0 | 0.56 | -8.2 | 0 | 0 | 400.00 | 227.27 |
| 2019 (6) | 0.11 | 0 | 0.42 | -94.34 | -1.33 | 0 | -0.01 | 0 | 0.53 | -92.03 | 0.07 | -58.82 | 0 | 0 | 0.78 | -56.76 | -0.4 | 0 | -0.52 | 0 | 0.61 | 29.79 | 0 | 0 | 122.22 | 0 |
| 2018 (5) | -0.77 | 0 | 7.42 | 0 | -5.88 | 0 | -0.14 | 0 | 6.65 | 0 | 0.17 | -34.62 | 0 | 0 | 1.81 | -30.31 | -0.64 | 0 | 2.84 | 0 | 0.47 | 6.82 | 0 | 0 | -23.26 | 0 |
| 2017 (4) | 0.06 | -86.36 | -2.9 | 0 | 2.94 | 398.31 | 0.08 | -33.33 | -2.84 | 0 | 0.26 | -27.78 | 0 | 0 | 2.59 | -17.77 | -0.22 | 0 | -0.45 | 0 | 0.44 | -2.22 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.44 | 12.82 | -0.75 | 0 | 0.59 | 7.27 | 0.12 | 50.0 | -0.31 | 0 | 0.36 | -37.93 | 0 | 0 | 3.15 | -40.59 | 0.52 | -3.7 | 0.09 | -70.97 | 0.45 | 15.38 | 0.01 | 0.0 | 80.00 | 45.64 |
| 2015 (2) | 0.39 | -41.79 | -0.7 | 0 | 0.55 | 1275.0 | 0.08 | 0 | -0.31 | 0 | 0.58 | 38.1 | 0.01 | 0 | 5.31 | 40.75 | 0.54 | 25.58 | 0.31 | -18.42 | 0.39 | -11.36 | 0.01 | 0.0 | 54.93 | -31.95 |
| 2014 (1) | 0.67 | -24.72 | -0.3 | 0 | 0.04 | 0 | -0.04 | 0 | 0.37 | -9.76 | 0.42 | -10.64 | 0 | 0 | 3.77 | -0.45 | 0.43 | 0.0 | 0.38 | -7.32 | 0.44 | -31.25 | 0.01 | 0 | 80.72 | -4.77 |
| 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) | 0.6 | 6100.0 | 650.0 | -0.92 | 4.17 | 0 | 0.11 | -66.67 | -67.65 | 0.05 | 225.0 | -44.44 | -0.32 | 67.01 | -500.0 | 0.59 | -26.25 | 1375.0 | -0.01 | 0 | 0 | 24.48 | -27.47 | 573.24 | 0.55 | -5.17 | 271.88 | 0.22 | -8.33 | 156.41 | 0.15 | 15.38 | 0.0 | -0.03 | -137.5 | 0 | 176.47 | 8041.18 | 0 |
| 23Q3 (19) | -0.01 | -103.12 | 0.0 | -0.96 | -123.26 | 0 | 0.33 | 57.14 | 320.0 | -0.04 | 20.0 | 60.0 | -0.97 | -781.82 | -9600.0 | 0.8 | 122.22 | 1500.0 | 0 | 0 | 0 | 33.76 | 132.54 | 993.67 | 0.58 | 18.37 | 376.19 | 0.24 | -36.84 | 318.18 | 0.13 | 0.0 | 0.0 | 0.08 | 0 | 0 | -2.22 | -103.54 | 95.56 |
| 23Q2 (18) | 0.32 | 268.42 | -37.25 | -0.43 | 2.27 | -1333.33 | 0.21 | -57.14 | 261.54 | -0.05 | -25.0 | -66.67 | -0.11 | 82.54 | -122.92 | 0.36 | -55.56 | 1100.0 | 0 | 0 | 0 | 14.52 | -57.89 | 969.35 | 0.49 | 512.5 | 4800.0 | 0.38 | 850.0 | 1166.67 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 62.75 | 156.14 | -79.08 |
| 23Q1 (17) | -0.19 | -337.5 | -163.33 | -0.44 | 0 | -2100.0 | 0.49 | 44.12 | 644.44 | -0.04 | -144.44 | -300.0 | -0.63 | -887.5 | -325.0 | 0.81 | 1925.0 | 1057.14 | 0 | 0 | 0 | 34.47 | 847.87 | 1406.75 | 0.08 | 125.0 | -61.9 | 0.04 | 110.26 | -77.78 | 0.13 | -13.33 | -13.33 | 0 | 0 | 0 | -111.76 | 0 | -222.94 |
| 22Q4 (16) | 0.08 | 900.0 | -66.67 | 0 | 0 | 100.0 | 0.34 | 326.67 | 383.33 | 0.09 | 190.0 | -10.0 | 0.08 | 900.0 | 0.0 | 0.04 | -20.0 | -71.43 | 0 | 0 | 0 | 3.64 | 17.82 | -48.31 | -0.32 | -52.38 | 3.03 | -0.39 | -254.55 | -5.41 | 0.15 | 15.38 | 36.36 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -0.01 | -101.96 | -107.69 | 0 | 100.0 | -100.0 | -0.15 | -15.38 | -25.0 | -0.1 | -233.33 | -600.0 | -0.01 | -102.08 | -107.14 | 0.05 | 66.67 | 25.0 | 0 | 0 | 0 | 3.09 | 127.37 | 65.9 | -0.21 | -2200.0 | -162.5 | -0.11 | -466.67 | -10.0 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | -50.00 | -116.67 | -115.38 |
| 22Q2 (14) | 0.51 | 70.0 | 828.57 | -0.03 | -50.0 | 99.05 | -0.13 | -44.44 | -102.43 | -0.03 | -250.0 | -200.0 | 0.48 | 71.43 | 114.91 | 0.03 | -57.14 | -98.87 | 0 | 0 | 0 | 1.36 | -40.66 | -98.45 | 0.01 | -95.24 | 0.0 | 0.03 | -83.33 | 130.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0 | 300.00 | 230.0 | 271.43 |
| 22Q1 (13) | 0.3 | 25.0 | 500.0 | -0.02 | 87.5 | -300.0 | -0.09 | 25.0 | 40.0 | 0.02 | -80.0 | 300.0 | 0.28 | 250.0 | 366.67 | 0.07 | -50.0 | 133.33 | 0 | 0 | 0 | 2.29 | -67.48 | 72.33 | 0.21 | 163.64 | 625.0 | 0.18 | 148.65 | 280.0 | 0.15 | 36.36 | 7.14 | 0 | 0 | 0 | 90.91 | 0 | -27.27 |
| 21Q4 (12) | 0.24 | 84.62 | 84.62 | -0.16 | -1700.0 | -700.0 | -0.12 | 0.0 | 67.57 | 0.1 | 400.0 | 150.0 | 0.08 | -42.86 | -27.27 | 0.14 | 250.0 | 1300.0 | 0 | 0 | 0 | 7.04 | 278.14 | 1011.56 | -0.33 | -312.5 | -65.0 | -0.37 | -270.0 | -94.74 | 0.11 | -21.43 | -21.43 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (11) | 0.13 | 285.71 | -88.29 | 0.01 | 100.32 | 102.86 | -0.12 | -102.24 | 58.62 | 0.02 | 300.0 | -93.1 | 0.14 | 104.35 | -81.58 | 0.04 | -98.5 | 300.0 | 0 | 0 | 0 | 1.86 | -97.88 | 329.77 | -0.08 | -900.0 | -500.0 | -0.1 | 0.0 | -600.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 325.00 | 285.71 | -53.15 |
| 21Q2 (10) | -0.07 | -240.0 | 83.33 | -3.15 | -31600.0 | -2763.64 | 5.35 | 3666.67 | 928.85 | -0.01 | 0.0 | -111.11 | -3.22 | -5466.67 | -507.55 | 2.66 | 8766.67 | 8766.67 | 0 | 0 | 0 | 87.79 | 6513.42 | 6659.74 | 0.01 | 125.0 | 125.0 | -0.1 | 0.0 | -42.86 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -175.00 | -240.0 | 70.83 |
| 21Q1 (9) | 0.05 | -61.54 | 109.26 | 0.01 | 150.0 | 114.29 | -0.15 | 59.46 | -50.0 | -0.01 | -125.0 | 97.14 | 0.06 | -45.45 | 109.84 | 0.03 | 200.0 | -40.0 | 0 | 0 | 0 | 1.33 | 109.73 | -51.95 | -0.04 | 80.0 | 84.62 | -0.1 | 47.37 | 61.54 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 125.00 | 0 | 0 |
| 20Q4 (8) | 0.13 | -88.29 | -40.91 | -0.02 | 94.29 | -166.67 | -0.37 | -27.59 | -628.57 | 0.04 | -86.21 | 300.0 | 0.11 | -85.53 | -56.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.63 | 46.2 | -45.25 | -0.2 | -1100.0 | -17.65 | -0.19 | -1050.0 | 29.63 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 1.11 | 364.29 | 484.21 | -0.35 | -218.18 | -192.11 | -0.29 | -155.77 | 23.68 | 0.29 | 222.22 | 3000.0 | 0.76 | 243.4 | 33.33 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.43 | -66.67 | 0 | 0.02 | 150.0 | 150.0 | 0.02 | 128.57 | 133.33 | 0.14 | 0.0 | -12.5 | 0 | 0 | 0 | 693.75 | 215.62 | 265.13 |
| 20Q2 (6) | -0.42 | 22.22 | -50.0 | -0.11 | -57.14 | -133.33 | 0.52 | 620.0 | 169.33 | 0.09 | 125.71 | 228.57 | -0.53 | 13.11 | -1160.0 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0 | 1.30 | -52.99 | 11.69 | -0.04 | 84.62 | 50.0 | -0.07 | 73.08 | 53.33 | 0.14 | -6.67 | -12.5 | 0 | 0 | 0 | -600.00 | 0 | 78.57 |
| 20Q1 (5) | -0.54 | -345.45 | -2600.0 | -0.07 | -333.33 | 78.12 | -0.1 | -242.86 | 64.29 | -0.35 | -3600.0 | -800.0 | -0.61 | -344.0 | -79.41 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | 2.76 | 138.95 | 242.54 | -0.26 | -52.94 | -116.67 | -0.26 | 3.7 | -550.0 | 0.15 | 7.14 | -6.25 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 0.22 | 15.79 | 0.0 | 0.03 | -92.11 | 0.0 | 0.07 | 118.42 | 0.0 | 0.01 | 200.0 | 0.0 | 0.25 | -56.14 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 1.16 | 0 | 0.0 | -0.17 | -325.0 | 0.0 | -0.27 | -350.0 | 0.0 | 0.14 | -12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.19 | 167.86 | 0.0 | 0.38 | 15.15 | 0.0 | -0.38 | 49.33 | 0.0 | -0.01 | 85.71 | 0.0 | 0.57 | 1040.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.04 | 50.0 | 0.0 | -0.06 | 60.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 190.00 | 106.79 | 0.0 |
| 19Q2 (2) | -0.28 | -1300.0 | 0.0 | 0.33 | 203.12 | 0.0 | -0.75 | -167.86 | 0.0 | -0.07 | -240.0 | 0.0 | 0.05 | 114.71 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.16 | 44.19 | 0.0 | -0.08 | 33.33 | 0.0 | -0.15 | -275.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2800.00 | -16700.0 | 0.0 |
| 19Q1 (1) | -0.02 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -16.67 | 0.0 | 0.0 |
