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) | 0.58 | -58.27 | -0.54 | 0 | -0.43 | 0 | -0.08 | 0 | 0.04 | -83.33 | 0.14 | -65.85 | 0 | 0 | 2.47 | -58.51 | -0.37 | 0 | 0.33 | -68.27 | 0.47 | -16.07 | 0 | 0 | 72.50 | -16.55 |
| 2022 (9) | 1.39 | -36.82 | -1.15 | 0 | -0.97 | 0 | -0.26 | 0 | 0.24 | -85.63 | 0.41 | 2.5 | 0 | 0 | 5.95 | 20.5 | 0.81 | -20.59 | 1.04 | -27.27 | 0.56 | -9.68 | 0 | 0 | 86.88 | -19.05 |
| 2021 (8) | 2.2 | 35.8 | -0.53 | 0 | -0.07 | 0 | -0.06 | 0 | 1.67 | 5.03 | 0.4 | 1900.0 | 0 | 0 | 4.94 | 1633.33 | 1.02 | 0 | 1.43 | 142.37 | 0.62 | -10.14 | 0 | 0 | 107.32 | -15.21 |
| 2020 (7) | 1.62 | 0 | -0.03 | 0 | -2.5 | 0 | -0.16 | 0 | 1.59 | 19.55 | 0.02 | -96.23 | 0 | 0 | 0.28 | -95.75 | -0.12 | 0 | 0.59 | 63.89 | 0.69 | -2.82 | 0 | 0 | 126.56 | 0 |
| 2019 (6) | -0.21 | 0 | 1.54 | 0 | 0.38 | 0 | -0.15 | 0 | 1.33 | 0 | 0.53 | 140.91 | 0 | 0 | 6.70 | 196.95 | -0.65 | 0 | 0.36 | -5.26 | 0.71 | -2.74 | 0 | 0 | -19.63 | 0 |
| 2018 (5) | 0.62 | 0 | -1.17 | 0 | -0.25 | 0 | -0.15 | 0 | -0.55 | 0 | 0.22 | -71.79 | 0 | 0 | 2.26 | -77.06 | 0.06 | 0 | 0.38 | -57.78 | 0.73 | 2.82 | 0 | 0 | 55.86 | 0 |
| 2017 (4) | -1.26 | 0 | 3.65 | 0 | -2.08 | 0 | -0.15 | 0 | 2.39 | 79.7 | 0.78 | 239.13 | 0 | 0 | 9.84 | 329.37 | -0.42 | 0 | 0.9 | 0 | 0.71 | 4.41 | 0 | 0 | -78.26 | 0 |
| 2016 (3) | 1.55 | 0 | -0.22 | 0 | -1.22 | 0 | -0.14 | 0 | 1.33 | 0 | 0.23 | -51.06 | 0 | 0 | 2.29 | -46.73 | -0.15 | 0 | -0.03 | 0 | 0.68 | 0.0 | 0 | 0 | 238.46 | 0 |
| 2015 (2) | -0.5 | 0 | -0.63 | 0 | 0.31 | -92.79 | -0.12 | 0 | -1.13 | 0 | 0.47 | -39.74 | 0 | 0 | 4.30 | -27.62 | -0.15 | 0 | 0.07 | -84.78 | 0.68 | 9.68 | 0 | 0 | -66.67 | 0 |
| 2014 (1) | 0.48 | -66.67 | -3.99 | 0 | 4.3 | 0 | -0.1 | 0 | -3.51 | 0 | 0.78 | 73.33 | 0 | 0 | 5.94 | 77.03 | 0.05 | -94.9 | 0.46 | -66.18 | 0.62 | 1.64 | 0 | 0 | 44.44 | -39.2 |
| 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) | 0.31 | -59.21 | 165.96 | 0.23 | 475.0 | 866.67 | -1.5 | 0 | -358.62 | -0.02 | 33.33 | 80.0 | 0.54 | -32.5 | 208.0 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.69 | 0.0 | -83.79 | 0 | 100.0 | 100.0 | 0.1 | -33.33 | 225.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 140.91 | -49.94 | 114.99 |
| 23Q3 (19) | 0.76 | 347.06 | -3.8 | 0.04 | 112.12 | 114.29 | 0 | -100.0 | 100.0 | -0.03 | 25.0 | 40.0 | 0.8 | 600.0 | 56.86 | 0.01 | -85.71 | -75.0 | 0 | 0 | 0 | 0.69 | -86.5 | -72.24 | -0.1 | 0.0 | -135.71 | 0.15 | -11.76 | -65.12 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 281.48 | 380.17 | 99.53 |
| 23Q2 (18) | 0.17 | 125.76 | -77.03 | -0.33 | 31.25 | -17.86 | 0.22 | -74.12 | 130.99 | -0.04 | 0 | 33.33 | -0.16 | 85.96 | -134.78 | 0.07 | 16.67 | -56.25 | 0 | 0 | 0 | 5.11 | 18.37 | -35.81 | -0.1 | 41.18 | -125.64 | 0.17 | 288.89 | -63.04 | 0.12 | 0.0 | -20.0 | 0 | 0 | 0 | 58.62 | 102.66 | -51.68 |
| 23Q1 (17) | -0.66 | -40.43 | -300.0 | -0.48 | -1500.0 | 12.73 | 0.85 | 46.55 | 254.55 | 0 | 100.0 | 100.0 | -1.14 | -128.0 | -418.18 | 0.06 | 0.0 | -60.0 | 0 | 0 | 0 | 4.32 | 1.44 | -46.76 | -0.17 | -30.77 | -165.38 | -0.09 | -12.5 | -139.13 | 0.12 | -7.69 | -20.0 | 0 | 0 | 0 | -2200.00 | -134.04 | -2633.33 |
| 22Q4 (16) | -0.47 | -159.49 | -487.5 | -0.03 | 89.29 | 40.0 | 0.58 | 300.0 | 262.5 | -0.1 | -100.0 | -66.67 | -0.5 | -198.04 | -284.62 | 0.06 | 50.0 | -45.45 | 0 | 0 | 0 | 4.26 | 71.28 | -18.38 | -0.13 | -146.43 | -137.14 | -0.08 | -118.6 | -124.24 | 0.13 | 0.0 | -13.33 | 0 | 0 | 0 | -940.00 | -766.33 | -5540.0 |
| 22Q3 (15) | 0.79 | 6.76 | -15.05 | -0.28 | 0.0 | -154.55 | -0.29 | 59.15 | 29.27 | -0.05 | 16.67 | -200.0 | 0.51 | 10.87 | -37.8 | 0.04 | -75.0 | 33.33 | 0 | 0 | 0 | 2.48 | -68.79 | 63.98 | 0.28 | -28.21 | 12.0 | 0.43 | -6.52 | -28.33 | 0.13 | -13.33 | -13.33 | 0 | 0 | 0 | 141.07 | 16.29 | 13.77 |
| 22Q2 (14) | 0.74 | 124.24 | -7.5 | -0.28 | 49.09 | -64.71 | -0.71 | -29.09 | -22.41 | -0.06 | 0.0 | 0 | 0.46 | 309.09 | -26.98 | 0.16 | 6.67 | 60.0 | 0 | 0 | 0 | 7.96 | -1.82 | 56.82 | 0.39 | 50.0 | 69.57 | 0.46 | 100.0 | 43.75 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 121.31 | 39.69 | -27.21 |
| 22Q1 (13) | 0.33 | 512.5 | -38.89 | -0.55 | -1000.0 | -175.0 | -0.55 | -443.75 | -172.37 | -0.06 | 0.0 | -20.0 | -0.22 | -69.23 | -164.71 | 0.15 | 36.36 | -11.76 | 0 | 0 | 0 | 8.11 | 55.53 | -3.18 | 0.26 | -25.71 | 36.84 | 0.23 | -30.3 | 27.78 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 86.84 | 621.05 | -45.32 |
| 21Q4 (12) | -0.08 | -108.6 | -108.16 | -0.05 | 54.55 | -126.32 | 0.16 | 139.02 | 114.95 | -0.06 | -220.0 | -250.0 | -0.13 | -115.85 | -111.11 | 0.11 | 266.67 | 1000.0 | 0 | 0 | 0 | 5.21 | 244.08 | 1010.43 | 0.35 | 40.0 | 337.5 | 0.33 | -45.0 | 175.0 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | -16.67 | -113.44 | -104.93 |
| 21Q3 (11) | 0.93 | 16.25 | 287.5 | -0.11 | 35.29 | -142.31 | -0.41 | 29.31 | -13.89 | 0.05 | 0 | 127.78 | 0.82 | 30.16 | 64.0 | 0.03 | -70.0 | 0 | 0 | 0 | 0 | 1.52 | -70.15 | 0 | 0.25 | 8.7 | 933.33 | 0.6 | 87.5 | 22.45 | 0.15 | -6.25 | -11.76 | 0 | 0 | 0 | 124.00 | -25.6 | 241.0 |
| 21Q2 (10) | 0.8 | 48.15 | 1242.86 | -0.17 | 15.0 | -54.55 | -0.58 | -176.32 | -252.63 | 0 | 100.0 | 100.0 | 0.63 | 85.29 | 450.0 | 0.1 | -41.18 | 900.0 | 0 | 0 | 0 | 5.08 | -39.38 | 509.14 | 0.23 | 21.05 | 1050.0 | 0.32 | 77.78 | 68.42 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 166.67 | 4.94 | 957.14 |
| 21Q1 (9) | 0.54 | -44.9 | 12.5 | -0.2 | -205.26 | 45.95 | 0.76 | 171.03 | 152.41 | -0.05 | -225.0 | -25.0 | 0.34 | -70.94 | 209.09 | 0.17 | 1600.0 | 0 | 0 | 0 | 0 | 8.37 | 1683.74 | 0 | 0.19 | 137.5 | 195.0 | 0.18 | 50.0 | 181.82 | 0.16 | -5.88 | -11.11 | 0 | 0 | 0 | 158.82 | -53.0 | 0 |
| 20Q4 (8) | 0.98 | 308.33 | 600.0 | 0.19 | -26.92 | -90.95 | -1.07 | -197.22 | -12.63 | 0.04 | 122.22 | 200.0 | 1.17 | 134.0 | -47.77 | 0.01 | 0 | -97.5 | 0 | 0 | 0 | 0.47 | 0 | -97.97 | 0.08 | 366.67 | 142.11 | 0.12 | -75.51 | -75.51 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 337.93 | 829.31 | 1493.1 |
| 20Q3 (7) | 0.24 | 442.86 | 900.0 | 0.26 | 336.36 | 178.79 | -0.36 | -194.74 | -152.17 | -0.18 | -1700.0 | -125.0 | 0.5 | 377.78 | 238.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.03 | -250.0 | 85.0 | 0.49 | 157.89 | 716.67 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 36.36 | 287.01 | 390.91 |
| 20Q2 (6) | -0.07 | -114.58 | -146.67 | -0.11 | 70.27 | 0 | 0.38 | 126.21 | 642.86 | -0.01 | 75.0 | 0 | -0.18 | -263.64 | -220.0 | 0.01 | 0 | 116.67 | 0 | 0 | 0 | 0.83 | 0 | 130.14 | 0.02 | 110.0 | 118.18 | 0.19 | 186.36 | 371.43 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | -19.44 | 0 | -114.26 |
| 20Q1 (5) | 0.48 | 242.86 | 202.13 | -0.37 | -117.62 | -60.87 | -1.45 | -52.63 | -304.23 | -0.04 | 0.0 | 0.0 | 0.11 | -95.09 | 115.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.2 | -5.26 | -33.33 | -0.22 | -144.9 | -83.33 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 0.14 | 566.67 | 0.0 | 2.1 | 736.36 | 0.0 | -0.95 | -237.68 | 0.0 | -0.04 | 50.0 | 0.0 | 2.24 | 722.22 | 0.0 | 0.4 | 344.44 | 0.0 | 0 | 0 | 0.0 | 23.12 | 388.12 | 0.0 | -0.19 | 5.0 | 0.0 | 0.49 | 716.67 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 21.21 | 269.7 | 0.0 |
| 19Q3 (3) | -0.03 | -120.0 | 0.0 | -0.33 | 0 | 0.0 | 0.69 | 1085.71 | 0.0 | -0.08 | 0 | 0.0 | -0.36 | -340.0 | 0.0 | 0.09 | 250.0 | 0.0 | 0 | 0 | 0.0 | 4.74 | 271.32 | 0.0 | -0.2 | -81.82 | 0.0 | 0.06 | 185.71 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | -12.50 | -109.17 | 0.0 |
| 19Q2 (2) | 0.15 | 131.91 | 0.0 | 0 | 100.0 | 0.0 | -0.07 | -109.86 | 0.0 | 0 | 100.0 | 0.0 | 0.15 | 121.43 | 0.0 | -0.06 | -166.67 | 0.0 | 0 | 0 | 0.0 | -2.76 | -164.82 | 0.0 | -0.11 | 26.67 | 0.0 | -0.07 | 41.67 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 136.36 | 117.41 | 0.0 |
| 19Q1 (1) | -0.47 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -783.33 | 0.0 | 0.0 |
