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) | -0.04 | 0 | -0.86 | 0 | -0.82 | 0 | 0.44 | 0 | -0.9 | 0 | 0.8 | -71.33 | 0 | 0 | 4.51 | -70.24 | -0.13 | 0 | 0.47 | -74.18 | 0.57 | 39.02 | 0.02 | 0.0 | -3.77 | 0 |
| 2022 (9) | 1.35 | 335.48 | -2.62 | 0 | -1.49 | 0 | -0.41 | 0 | -1.27 | 0 | 2.79 | 116.28 | 0 | 0 | 15.15 | 130.38 | 1.16 | -42.86 | 1.82 | -15.74 | 0.41 | 24.24 | 0.02 | 0.0 | 60.00 | 385.81 |
| 2021 (8) | 0.31 | -93.14 | -2.38 | 0 | 2.86 | 0 | -0.05 | 0 | -2.07 | 0 | 1.29 | 360.71 | -0.19 | 0 | 6.58 | 333.93 | 2.03 | -22.52 | 2.16 | -1.37 | 0.33 | 0.0 | 0.02 | 0.0 | 12.35 | -93.06 |
| 2020 (7) | 4.52 | -1.74 | -0.15 | 0 | -1.88 | 0 | -0.01 | 0 | 4.37 | 4.3 | 0.28 | 40.0 | 0 | 0 | 1.52 | 50.99 | 2.62 | 8.71 | 2.19 | -5.19 | 0.33 | 13.79 | 0.02 | 0.0 | 177.95 | 1.36 |
| 2019 (6) | 4.6 | 325.93 | -0.41 | 0 | -1.2 | 0 | -0.02 | 0 | 4.19 | 490.14 | 0.2 | -56.52 | -0.42 | 0 | 1.00 | -59.23 | 2.41 | -8.71 | 2.31 | 7.94 | 0.29 | 31.82 | 0.02 | 0.0 | 175.57 | 286.91 |
| 2018 (5) | 1.08 | 1.89 | -0.37 | 0 | 1.74 | 0 | 0.02 | 0 | 0.71 | -34.86 | 0.46 | 475.0 | 0 | 0 | 2.46 | 399.59 | 2.64 | 38.95 | 2.14 | 48.61 | 0.22 | 22.22 | 0.02 | 0.0 | 45.38 | -29.79 |
| 2017 (4) | 1.06 | -30.26 | 0.03 | 0 | -0.37 | 0 | 0 | 0 | 1.09 | -26.35 | 0.08 | 100.0 | 0 | 0 | 0.49 | 59.09 | 1.9 | 134.57 | 1.44 | 89.47 | 0.18 | 12.5 | 0.02 | 0.0 | 64.63 | -60.03 |
| 2016 (3) | 1.52 | 2433.33 | -0.04 | 0 | -1.18 | 0 | -0.03 | 0 | 1.48 | 3600.0 | 0.04 | -33.33 | 0 | 0 | 0.31 | -39.53 | 0.81 | 125.0 | 0.76 | 192.31 | 0.16 | -50.0 | 0.02 | 0.0 | 161.70 | 1517.02 |
| 2015 (2) | 0.06 | 0 | -0.02 | 0 | 0.96 | 0 | 0.51 | 0 | 0.04 | 0 | 0.06 | 0 | 0 | 0 | 0.51 | 0 | 0.36 | 0 | 0.26 | 0 | 0.32 | 0 | 0.02 | 0 | 10.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | -0.64 | -179.01 | 15.79 | -0.43 | -159.72 | -13.16 | -0.01 | -110.0 | -104.0 | 0.01 | 200.0 | -94.44 | -1.07 | -169.93 | 6.14 | 0.1 | -16.67 | -75.0 | 0 | 0 | 0 | 2.46 | 15.89 | -78.32 | 0.04 | 500.0 | 150.0 | 0.22 | -29.03 | 650.0 | 0.15 | 0.0 | 15.38 | 0.01 | 0 | 0.0 | -168.42 | -195.65 | 77.84 |
| 23Q4 (19) | 0.81 | 452.17 | 170.0 | 0.72 | 175.0 | 244.0 | 0.1 | 111.49 | 350.0 | -0.01 | -125.0 | -109.09 | 1.53 | 228.57 | 865.0 | 0.12 | -45.45 | -76.92 | 0 | 0 | 0 | 2.12 | -57.4 | -80.27 | -0.01 | 0 | -102.44 | 0.31 | 82.35 | -40.38 | 0.15 | 0.0 | 25.0 | 0 | -100.0 | -100.0 | 176.09 | 352.65 | 281.52 |
| 23Q3 (18) | -0.23 | -264.29 | -243.75 | -0.96 | -300.0 | -190.91 | -0.87 | -190.0 | 47.9 | 0.04 | -82.61 | 125.0 | -1.19 | -1090.0 | -600.0 | 0.22 | 214.29 | -43.59 | 0 | 0 | 0 | 4.98 | 194.38 | -41.8 | 0 | 100.0 | -100.0 | 0.17 | 466.67 | -61.36 | 0.15 | 7.14 | 25.0 | 0.01 | 0.0 | 0.0 | -69.70 | -189.61 | -348.3 |
| 23Q2 (17) | 0.14 | 118.42 | -89.39 | -0.24 | 36.84 | 79.66 | -0.3 | -220.0 | -207.14 | 0.23 | 27.78 | 174.19 | -0.1 | 91.23 | -171.43 | 0.07 | -82.5 | -94.21 | 0 | 0 | 0 | 1.69 | -85.08 | -92.89 | -0.05 | 37.5 | -116.67 | 0.03 | 175.0 | -94.23 | 0.14 | 7.69 | 55.56 | 0.01 | 0.0 | 0.0 | 77.78 | 110.23 | -63.47 |
| 23Q1 (16) | -0.76 | -353.33 | -80.95 | -0.38 | 24.0 | 38.71 | 0.25 | 725.0 | 412.5 | 0.18 | 63.64 | 400.0 | -1.14 | -470.0 | -9.62 | 0.4 | -23.08 | -40.3 | 0 | 0 | 0 | 11.33 | 5.47 | -33.87 | -0.08 | -119.51 | -157.14 | -0.04 | -107.69 | -111.43 | 0.13 | 8.33 | 62.5 | 0.01 | 0.0 | 0.0 | -760.00 | -1746.67 | -696.19 |
| 22Q4 (15) | 0.3 | 87.5 | -63.41 | -0.5 | -51.52 | -4.17 | -0.04 | 97.6 | 60.0 | 0.11 | 168.75 | 283.33 | -0.2 | -17.65 | -158.82 | 0.52 | 33.33 | -3.7 | 0 | 0 | 0 | 10.74 | 25.62 | 16.19 | 0.41 | 32.26 | -38.81 | 0.52 | 18.18 | -31.58 | 0.12 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 46.15 | 64.42 | -52.16 |
| 22Q3 (14) | 0.16 | -87.88 | 700.0 | -0.33 | 72.03 | 15.38 | -1.67 | -696.43 | -391.18 | -0.16 | 48.39 | -500.0 | -0.17 | -221.43 | 54.05 | 0.39 | -67.77 | 50.0 | 0 | 0 | 100.0 | 8.55 | -64.02 | 67.11 | 0.31 | 3.33 | -27.91 | 0.44 | -15.38 | -26.67 | 0.12 | 33.33 | 50.0 | 0.01 | 0.0 | 0.0 | 28.07 | -86.82 | 868.42 |
| 22Q2 (13) | 1.32 | 414.29 | 6700.0 | -1.18 | -90.32 | 11.94 | 0.28 | 450.0 | -91.3 | -0.31 | -416.67 | -875.0 | 0.14 | 113.46 | 110.29 | 1.21 | 80.6 | 317.24 | 0 | 0 | 0 | 23.77 | 38.73 | 315.6 | 0.3 | 114.29 | -55.88 | 0.52 | 48.57 | 1.96 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0.0 | 212.90 | 323.04 | 6487.1 |
| 22Q1 (12) | -0.42 | -151.22 | 17.65 | -0.62 | -29.17 | -287.5 | -0.08 | 20.0 | -200.0 | -0.06 | 0.0 | 14.29 | -1.04 | -405.88 | -55.22 | 0.67 | 24.07 | 235.0 | 0 | 0 | 0 | 17.14 | 85.32 | 210.15 | 0.14 | -79.1 | -44.0 | 0.35 | -53.95 | 25.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -95.45 | -198.95 | 30.75 |
| 21Q4 (11) | 0.82 | 4000.0 | -62.73 | -0.48 | -23.08 | -269.23 | -0.1 | 70.59 | -900.0 | -0.06 | -250.0 | -500.0 | 0.34 | 191.89 | -83.57 | 0.54 | 107.69 | 237.5 | 0 | 100.0 | 0 | 9.25 | 80.66 | 248.48 | 0.67 | 55.81 | -34.95 | 0.76 | 26.67 | -12.64 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 96.47 | 3228.24 | -57.9 |
| 21Q3 (10) | 0.02 | 200.0 | -98.32 | -0.39 | 70.9 | -457.14 | -0.34 | -110.56 | 77.63 | 0.04 | 0.0 | 300.0 | -0.37 | 72.79 | -133.04 | 0.26 | -10.34 | 160.0 | -0.19 | 0 | 0 | 5.12 | -10.52 | 156.42 | 0.43 | -36.76 | -33.85 | 0.6 | 17.65 | 17.65 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.90 | 186.96 | -98.54 |
| 21Q2 (9) | -0.02 | 96.08 | -101.47 | -1.34 | -737.5 | -13500.0 | 3.22 | 3925.0 | 1106.25 | 0.04 | 157.14 | -84.62 | -1.36 | -102.99 | -199.27 | 0.29 | 45.0 | 2800.0 | 0 | 0 | 0 | 5.72 | 3.53 | 2725.64 | 0.68 | 172.0 | -19.05 | 0.51 | 82.14 | -23.88 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -3.33 | 97.58 | -101.86 |
| 21Q1 (8) | -0.51 | -123.18 | -121.74 | -0.16 | -23.08 | -500.0 | 0.08 | 900.0 | 366.67 | -0.07 | -600.0 | 74.07 | -0.67 | -132.37 | -252.63 | 0.2 | 25.0 | 1900.0 | 0 | 0 | 0 | 5.52 | 108.22 | 1275.69 | 0.25 | -75.73 | 177.78 | 0.28 | -67.82 | 100.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -137.84 | -160.15 | -31.84 |
| 20Q4 (7) | 2.2 | 84.87 | -28.34 | -0.13 | -85.71 | 67.5 | -0.01 | 99.34 | 66.67 | -0.01 | -200.0 | 0 | 2.07 | 84.82 | -22.47 | 0.16 | 60.0 | 700.0 | 0 | 0 | 100.0 | 2.65 | 32.94 | 638.97 | 1.03 | 58.46 | 66.13 | 0.87 | 70.59 | 45.0 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0 | 229.17 | 15.55 | -48.49 |
| 20Q3 (6) | 1.19 | -12.5 | -12.5 | -0.07 | -800.0 | -600.0 | -1.52 | -375.0 | -14.29 | 0.01 | -96.15 | -50.0 | 1.12 | -18.25 | -17.04 | 0.1 | 900.0 | 42.86 | 0 | 0 | 0 | 2.00 | 886.03 | 52.84 | 0.65 | -22.62 | -4.41 | 0.51 | -23.88 | -19.05 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 198.33 | 10.83 | 3.54 |
| 20Q2 (5) | 1.36 | 691.3 | 338.71 | 0.01 | -75.0 | 0.0 | -0.32 | -966.67 | -1500.0 | 0.26 | 196.3 | 966.67 | 1.37 | 821.05 | 328.12 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.20 | -49.6 | -65.92 | 0.84 | 833.33 | 27.27 | 0.67 | 378.57 | 4.69 | 0.08 | 0.0 | 33.33 | 0.01 | 0 | 0 | 178.95 | 271.17 | 304.07 |
| 20Q1 (4) | -0.23 | -107.49 | 0.0 | 0.04 | 110.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.27 | 0 | 0.0 | -0.19 | -107.12 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 100.0 | 0.0 | 0.40 | 11.85 | 0.0 | 0.09 | -85.48 | 0.0 | 0.14 | -76.67 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | -104.55 | -123.5 | 0.0 |
| 19Q4 (3) | 3.07 | 125.74 | 0.0 | -0.4 | -3900.0 | 0.0 | -0.03 | 97.74 | 0.0 | 0 | -100.0 | 0.0 | 2.67 | 97.78 | 0.0 | 0.02 | -71.43 | 0.0 | -0.42 | 0 | 0.0 | 0.36 | -72.51 | 0.0 | 0.62 | -8.82 | 0.0 | 0.6 | -4.76 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 444.93 | 132.28 | 0.0 |
| 19Q3 (2) | 1.36 | 338.71 | 0.0 | -0.01 | -200.0 | 0.0 | -1.33 | -6550.0 | 0.0 | 0.02 | 166.67 | 0.0 | 1.35 | 321.88 | 0.0 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0.0 | 1.31 | 119.84 | 0.0 | 0.68 | 3.03 | 0.0 | 0.63 | -1.56 | 0.0 | 0.08 | 33.33 | 0.0 | 0 | 0 | 0.0 | 191.55 | 332.53 | 0.0 |
| 19Q2 (1) | 0.31 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 44.29 | 0.0 | 0.0 |
