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) | 3.18 | 27.71 | 1.68 | 0 | -0.27 | 0 | 0 | 0 | 4.86 | 350.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.59 | 10.68 | 2.78 | -9.45 | 0 | 0 | 0 | 0 | 114.39 | 41.03 |
| 2022 (9) | 2.49 | 0 | -1.41 | 0 | 0 | 0 | 0 | 0 | 1.08 | 5.88 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.34 | 185.37 | 3.07 | 274.39 | 0 | 0 | 0 | 0 | 81.11 | 0 |
| 2021 (8) | -0.25 | 0 | 1.27 | 0 | 2.7 | -14.01 | -0.04 | 0 | 1.02 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.82 | 485.71 | 0.82 | 1950.0 | 0.01 | 0.0 | 0 | 0 | -30.12 | 0 |
| 2020 (7) | -0.11 | 0 | -1.55 | 0 | 3.14 | 5133.33 | 0.05 | 0 | -1.66 | 0 | 0.02 | 0 | 0 | 0 | 1.19 | 0 | 0.14 | 0 | 0.04 | 0 | 0.01 | 0 | 0 | 0 | -220.00 | 0 |
| 2019 (6) | -0.31 | 0 | 0.11 | -68.57 | 0.06 | 0 | -0.02 | 0 | -0.2 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.26 | 0 | -0.21 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.44 | 0 | 0.35 | 0 | -0.03 | 0 | -0.2 | 0 | -0.09 | 0 | 0.01 | -50.0 | 0 | 0 | 1.89 | 16.98 | -0.73 | 0 | -0.64 | 0 | 0.06 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.26 | 0 | -0.24 | 0 | -0.37 | 0 | 0.04 | -80.95 | -0.5 | 0 | 0.02 | 0.0 | 0.02 | 0 | 1.61 | 48.39 | -0.55 | 0 | -1.97 | 0 | 0.07 | -36.36 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.15 | 0 | -0.23 | 0 | -0.39 | 0 | 0.21 | 0 | -0.38 | 0 | 0.02 | -33.33 | -0.18 | 0 | 1.09 | -19.2 | -0.66 | 0 | -1.02 | 0 | 0.11 | -68.57 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.8 | 0 | 4.66 | 3484.62 | -2.13 | 0 | -0.01 | 0 | 3.86 | 0 | 0.03 | -25.0 | 0 | 0 | 1.35 | -25.67 | -0.61 | 0 | 0.94 | 0 | 0.35 | -12.5 | 0.06 | 500.0 | -59.26 | 0 |
| 2014 (1) | -0.41 | 0 | 0.13 | -80.0 | 0.34 | 0 | 0 | 0 | -0.28 | 0 | 0.04 | -75.0 | 0 | 0 | 1.81 | -74.89 | -0.72 | 0 | -0.41 | 0 | 0.4 | -11.11 | 0.01 | 0 | 0.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.83 | 618.75 | 53.7 | 1.59 | 511.54 | 250.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 2.42 | 2320.0 | 565.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.84 | 100.0 | 50.0 | 0.47 | -39.74 | 27.03 | 0 | 0 | 0 | 0 | 0 | 0 | 176.60 | 960.9 | 21.0 |
| 23Q3 (19) | -0.16 | -107.27 | -127.12 | 0.26 | 136.36 | 750.0 | -0.25 | 0 | 0 | 0 | 0 | 0 | 0.1 | -95.67 | -81.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.42 | -30.0 | -31.15 | 0.78 | -11.36 | -30.36 | 0 | 0 | 0 | 0 | 0 | 0 | -20.51 | -108.21 | -138.94 |
| 23Q2 (18) | 2.2 | 609.68 | 96.43 | 0.11 | 139.29 | 135.48 | 0 | 100.0 | 0 | 0 | 0 | 0 | 2.31 | 7600.0 | 185.19 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.6 | -16.67 | -9.09 | 0.88 | 35.38 | -2.22 | 0 | 0 | 0 | 0 | 0 | 0 | 250.00 | 424.19 | 100.89 |
| 23Q1 (17) | 0.31 | -42.59 | 24.0 | -0.28 | 73.58 | -2700.0 | -0.02 | 0 | 0 | 0 | 0 | 0 | 0.03 | 105.77 | -87.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.72 | 28.57 | 38.46 | 0.65 | 75.68 | -4.41 | 0 | 0 | 0 | 0 | 0 | 0 | 47.69 | -67.32 | 29.72 |
| 22Q4 (16) | 0.54 | -8.47 | 260.0 | -1.06 | -2550.0 | -630.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.52 | -194.55 | -248.57 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.56 | -8.2 | 9.8 | 0.37 | -66.96 | -24.49 | 0 | 0 | 0 | 0 | 0 | 0 | 145.95 | 177.05 | 376.76 |
| 22Q3 (15) | 0.59 | -47.32 | 6000.0 | -0.04 | 87.1 | -123.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0.55 | -32.1 | 243.75 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.61 | -7.58 | 134.62 | 1.12 | 24.44 | 314.81 | 0 | 0 | 0 | 0 | 0 | 0 | 52.68 | -57.67 | 1522.32 |
| 22Q2 (14) | 1.12 | 348.0 | 11100.0 | -0.31 | -3000.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | 0.81 | 237.5 | 8000.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.66 | 26.92 | 3200.0 | 0.9 | 32.35 | 9100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 124.44 | 238.49 | 0 |
| 22Q1 (13) | 0.25 | 66.67 | 162.5 | -0.01 | -105.0 | -101.11 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | 0.24 | -31.43 | -52.0 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.52 | 1.96 | 1633.33 | 0.68 | 38.78 | 871.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | 36.76 | 20.1 | 107.35 |
| 21Q4 (12) | 0.15 | 1600.0 | 150.0 | 0.2 | 17.65 | -41.18 | 0.02 | 0 | 0 | 0 | 0 | 100.0 | 0.35 | 118.75 | -12.5 | 0 | 0 | -100.0 | -0.01 | 0 | 0 | -0.00 | 0 | -100.0 | 0.51 | 96.15 | 218.75 | 0.49 | 81.48 | 276.92 | 0 | 0 | 0 | 0 | 0 | 0 | 30.61 | 926.53 | -33.67 |
| 21Q3 (11) | -0.01 | -200.0 | 90.91 | 0.17 | 0 | 112.69 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | 0.16 | 1500.0 | 111.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.26 | 1200.0 | 1200.0 | 0.27 | 2800.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.70 | 0 | 0 |
| 21Q2 (10) | 0.01 | 102.5 | 116.67 | 0 | -100.0 | 100.0 | 2.68 | 0 | 135.09 | -0.02 | -100.0 | 0 | 0.01 | -98.0 | 101.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.02 | -33.33 | 0 | -0.01 | -114.29 | 85.71 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -0.4 | -766.67 | -3900.0 | 0.9 | 164.71 | 0 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | 0.5 | 25.0 | 5100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.03 | -81.25 | 200.0 | 0.07 | -46.15 | 450.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | -500.00 | -1183.33 | 0 |
| 20Q4 (8) | 0.06 | 154.55 | 220.0 | 0.34 | 125.37 | 1033.33 | 0 | -100.0 | -100.0 | -0.01 | 0 | 50.0 | 0.4 | 127.59 | 2100.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.92 | -66.97 | 0 | 0.16 | 700.0 | 420.0 | 0.13 | 0 | 750.0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.15 | 0 | 0 |
| 20Q3 (7) | -0.11 | -83.33 | -57.14 | -1.34 | -143.64 | -2780.0 | 2.0 | 75.44 | 9900.0 | 0 | 0 | 0 | -1.45 | -137.7 | -7150.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.78 | -55.56 | 0 | 0.02 | 0 | 140.0 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | -0.06 | -500.0 | 62.5 | -0.55 | 0 | 0 | 1.14 | 0 | 0 | 0 | 0 | 0 | -0.61 | -6000.0 | -281.25 | 0.01 | 0 | 0 | 0 | 0 | 0 | 6.25 | 0 | 0 | 0 | 100.0 | 100.0 | -0.07 | -250.0 | 46.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.01 | 80.0 | 75.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.01 | 50.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 40.0 | 70.0 | -0.02 | 0.0 | 84.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.05 | 28.57 | 0.0 | 0.03 | -40.0 | 0.0 | 0.04 | 100.0 | 0.0 | -0.02 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.02 | -125.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.07 | 56.25 | 0.0 | 0.05 | 0 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 87.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.08 | 161.54 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -87.50 | 0 | 0.0 |
| 19Q2 (2) | -0.16 | -300.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.16 | -1500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 50.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
