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) | 26.64 | 0 | -0.69 | 0 | -20.77 | 0 | 1.11 | 0 | 25.95 | 0 | 0.01 | 0 | -0.76 | 0 | 0.02 | 0 | 19.77 | 273.72 | 17.23 | 167.55 | 0.05 | -16.67 | 0.01 | 0.0 | 154.08 | 0 |
| 2022 (9) | -16.73 | 0 | 3.43 | 939.39 | 12.78 | 35.38 | -1.23 | 0 | -13.3 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.29 | 3.52 | 6.44 | 25.05 | 0.06 | -14.29 | 0.01 | 0 | -256.99 | 0 |
| 2021 (8) | -8.73 | 0 | 0.33 | 1550.0 | 9.44 | 190.46 | 0.29 | -51.67 | -8.4 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.11 | 364.55 | 5.15 | 568.83 | 0.07 | 16.67 | 0 | 0 | -167.24 | 0 |
| 2020 (7) | -3.04 | 0 | 0.02 | -99.77 | 3.25 | -70.21 | 0.6 | 0 | -3.02 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.1 | 0 | 0.77 | -23.0 | 0.06 | 0.0 | 0 | 0 | -366.27 | 0 |
| 2019 (6) | -19.81 | 0 | 8.52 | 1752.17 | 10.91 | 581.88 | -0.69 | 0 | -11.29 | 0 | 0.02 | 0 | 0 | 0 | 0.29 | 0 | -0.42 | 0 | 1.0 | -17.36 | 0.06 | 0.0 | 0 | 0 | -1868.87 | 0 |
| 2018 (5) | -3.27 | 0 | 0.46 | -38.67 | 1.6 | 0 | -0.71 | 0 | -2.81 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.32 | -74.22 | 1.21 | -78.43 | 0.06 | 0.0 | 0 | 0 | -257.48 | 0 |
| 2017 (4) | 16.76 | -11.37 | 0.75 | 0 | -18.37 | 0 | -0.1 | 0 | 17.51 | -6.26 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.12 | -34.94 | 5.61 | 1.81 | 0.06 | 100.0 | 0 | 0 | 295.59 | -13.4 |
| 2016 (3) | 18.91 | 241.34 | -0.23 | 0 | -20.6 | 0 | -0.49 | 0 | 18.68 | 376.53 | 0.01 | 0 | 0 | 0 | 0.02 | 0 | 7.87 | 26.73 | 5.51 | -2.13 | 0.03 | 50.0 | 0 | 0 | 341.34 | 248.11 |
| 2015 (2) | 5.54 | 0 | -1.62 | 0 | -0.99 | 0 | 0.73 | 0 | 3.92 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 6.21 | 33.55 | 5.63 | 35.66 | 0.02 | 0.0 | 0 | 0 | 98.05 | 0 |
| 2014 (1) | -12.34 | 0 | 0.23 | 0 | 11.49 | 0 | -0.05 | 0 | -12.11 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 4.65 | -66.67 | 4.15 | -68.13 | 0.02 | 0.0 | 0 | 0 | -295.92 | 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) | 29.61 | 745.1 | 1551.47 | -0.65 | -622.22 | -983.33 | -25.32 | -714.56 | -1172.88 | 1.56 | 462.79 | 5300.0 | 28.96 | 718.8 | 1479.05 | 0 | 0 | 0 | -0.76 | 0 | 0 | -0.00 | 0 | 0 | 16.44 | 1706.59 | 205.01 | 14.62 | 3747.37 | 202.07 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 202.39 | 117.2 | 581.18 |
| 23Q3 (19) | -4.59 | -24.39 | 0.65 | -0.09 | -164.29 | -107.32 | 4.12 | 11.65 | 39.66 | -0.43 | -407.14 | 18.87 | -4.68 | -31.83 | -38.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.91 | 30.0 | 750.0 | 0.38 | -47.22 | -22.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1176.92 | -132.83 | -27.37 |
| 23Q2 (18) | -3.69 | -169.36 | 31.28 | 0.14 | 240.0 | -93.14 | 3.69 | 212.84 | 1.65 | 0.14 | 187.5 | 146.67 | -3.55 | -168.01 | -6.61 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.7 | -59.3 | 900.0 | 0.72 | -52.63 | -34.55 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -505.48 | -245.37 | -5.43 |
| 23Q1 (17) | 5.32 | 360.78 | 213.19 | -0.1 | -66.67 | -145.45 | -3.27 | -238.56 | -185.16 | -0.16 | -433.33 | 56.76 | 5.22 | 348.57 | 216.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.72 | -68.09 | 5833.33 | 1.52 | -68.6 | 15100.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 347.71 | 926.67 | 102.22 |
| 22Q4 (16) | -2.04 | 55.84 | 63.77 | -0.06 | -104.88 | -106.12 | 2.36 | -20.0 | -42.3 | -0.03 | 94.34 | 93.75 | -2.1 | 38.05 | 54.84 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 5.39 | 3950.0 | 54000.0 | 4.84 | 887.76 | 9780.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | -42.06 | 95.45 | 0 |
| 22Q3 (15) | -4.62 | 13.97 | -161.52 | 1.23 | -39.71 | 251.85 | 2.95 | -18.73 | 161.08 | -0.53 | -76.67 | -206.0 | -3.39 | -1.8 | -150.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -300.0 | -104.61 | 0.49 | -55.45 | -84.19 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | -924.00 | -92.72 | -483.87 |
| 22Q2 (14) | -5.37 | -14.26 | -98.15 | 2.04 | 827.27 | 1754.55 | 3.63 | -5.47 | 51.88 | -0.3 | 18.92 | -215.38 | -3.33 | 25.67 | -28.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | 333.33 | -95.54 | 1.1 | 10900.0 | -33.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -479.46 | 96.94 | -195.46 |
| 22Q1 (13) | -4.7 | 16.52 | 40.58 | 0.22 | -77.55 | 340.0 | 3.84 | -6.11 | -50.77 | -0.37 | 22.92 | -3800.0 | -4.48 | 3.66 | 43.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | -200.0 | -105.88 | 0.01 | 120.0 | -97.78 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -15666.67 | 0 | -830.89 |
| 21Q4 (12) | -5.63 | -174.97 | -211.05 | 0.98 | 220.99 | 1860.0 | 4.09 | 184.68 | 271.82 | -0.48 | -196.0 | -250.0 | -4.65 | -169.4 | -164.2 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -100.33 | -103.7 | -0.05 | -101.61 | -118.52 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q3 (11) | 7.51 | 377.12 | 4072.22 | -0.81 | -836.36 | -313.16 | -4.83 | -302.09 | -2442.11 | 0.5 | 92.31 | 316.67 | 6.7 | 357.69 | 1096.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.04 | 93.63 | 390.32 | 3.1 | 87.88 | 588.89 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 240.71 | 248.33 | 528.51 |
| 21Q2 (10) | -2.71 | 65.74 | -434.57 | 0.11 | 120.0 | 128.95 | 2.39 | -69.36 | 1505.88 | 0.26 | 2500.0 | 420.0 | -2.6 | 66.92 | -704.65 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.57 | 207.84 | 503.85 | 1.65 | 266.67 | 870.59 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -162.28 | 90.36 | -136.06 |
| 21Q1 (9) | -7.91 | -337.02 | -256.31 | 0.05 | 0.0 | 350.0 | 7.8 | 609.09 | 210.76 | 0.01 | -96.88 | -91.67 | -7.86 | -346.59 | -250.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.51 | 88.89 | 1120.0 | 0.45 | 66.67 | 475.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | -1682.98 | -160.35 | 0 |
| 20Q4 (8) | -1.81 | -1105.56 | 73.07 | 0.05 | -86.84 | 400.0 | 1.1 | 678.95 | -83.33 | 0.32 | 166.67 | -17.95 | -1.76 | -414.29 | 73.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.27 | -56.45 | 1000.0 | 0.27 | -40.0 | 437.5 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | -646.43 | -1787.9 | 0 |
| 20Q3 (7) | 0.18 | -77.78 | 102.52 | 0.38 | 200.0 | -95.54 | -0.19 | -11.76 | 85.93 | 0.12 | 140.0 | 117.39 | 0.56 | 30.23 | -59.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.62 | 138.46 | 985.71 | 0.45 | 164.71 | -68.75 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 38.30 | -91.49 | 107.84 |
| 20Q2 (6) | 0.81 | 136.49 | 124.4 | -0.38 | -1800.0 | 0 | -0.17 | -106.77 | -105.0 | 0.05 | -58.33 | 116.67 | 0.43 | 119.2 | 112.95 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | 620.0 | 196.3 | 0.17 | 241.67 | 156.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 450.00 | 0 | 0 |
| 20Q1 (5) | -2.22 | 66.96 | 16.23 | -0.02 | -300.0 | 0 | 2.51 | -61.97 | 11.06 | 0.12 | -69.23 | 250.0 | -2.24 | 66.62 | 15.47 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | -66.67 | -25.0 | -0.12 | -50.0 | -140.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -6.72 | 5.75 | 0.0 | 0.01 | -99.88 | 0.0 | 6.6 | 588.89 | 0.0 | 0.39 | 156.52 | 0.0 | -6.71 | -582.73 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.03 | 57.14 | 0.0 | -0.08 | -105.56 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -7.13 | -114.76 | 0.0 | 8.52 | 0 | 0.0 | -1.35 | -139.71 | 0.0 | -0.69 | -130.0 | 0.0 | 1.39 | 141.87 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 1.34 | 0 | 0.0 | -0.07 | 74.07 | 0.0 | 1.44 | 580.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -488.36 | 0 | 0.0 |
| 19Q2 (2) | -3.32 | -25.28 | 0.0 | 0 | 0 | 0.0 | 3.4 | 50.44 | 0.0 | -0.3 | -275.0 | 0.0 | -3.32 | -25.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.27 | -575.0 | 0.0 | -0.3 | -500.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -2.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -2.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
