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) | 3.56 | 0 | -14.85 | 0 | 11.11 | 179.85 | 3.07 | 0 | -11.29 | 0 | 2.5 | 371.7 | 0 | 0 | 63.78 | 480.0 | 0.49 | 0 | 0.38 | 0 | 0.19 | -9.52 | 0 | 0 | 624.56 | 0 |
| 2022 (9) | -6.98 | 0 | 3.36 | 0 | 3.97 | 1.53 | -0.42 | 0 | -3.62 | 0 | 0.53 | -76.55 | 0 | 0 | 11.00 | -75.67 | -1.35 | 0 | -1.24 | 0 | 0.21 | 40.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -5.23 | 0 | -1.09 | 0 | 3.91 | 394.94 | -2.17 | 0 | -6.32 | 0 | 2.26 | 67.41 | 0 | 0 | 45.20 | 11.83 | 0.15 | -31.82 | 3.73 | 0 | 0.15 | 66.67 | 0 | 0 | -134.79 | 0 |
| 2020 (7) | 2.49 | 0 | -1.33 | 0 | 0.79 | -78.76 | 1.98 | 0 | 1.16 | 0 | 1.35 | 3275.0 | 0 | 0 | 40.42 | 4346.11 | 0.22 | -66.15 | -0.07 | 0 | 0.09 | -10.0 | 0 | 0 | 12450.00 | 0 |
| 2019 (6) | -3.32 | 0 | -0.03 | 0 | 3.72 | 26.1 | -0.48 | 0 | -3.35 | 0 | 0.04 | -94.29 | 0 | 0 | 0.91 | -94.49 | 0.65 | 0 | 0.53 | 0 | 0.1 | 66.67 | 0 | 0 | -526.98 | 0 |
| 2018 (5) | -1.69 | 0 | -0.7 | 0 | 2.95 | 742.86 | -1.94 | 0 | -2.39 | 0 | 0.7 | 100.0 | 0 | 0 | 16.51 | 97.64 | -0.75 | 0 | -1.01 | 0 | 0.06 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.06 | 0 | -0.36 | 0 | 0.35 | 0 | -0.07 | 0 | -0.42 | 0 | 0.35 | 0 | 0 | 0 | 8.35 | 0 | -0.01 | 0 | 0.09 | 0 | 0.07 | -50.0 | 0 | 0 | -37.50 | 0 |
| 2016 (3) | -0.2 | 0 | 0.01 | 0 | -0.75 | 0 | -0.01 | 0 | -0.19 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.45 | 0 | -1.54 | 0 | 0.14 | -12.5 | 0.05 | -44.44 | 0.00 | 0 |
| 2015 (2) | -0.03 | 0 | -0.13 | 0 | 0.83 | -33.6 | 0.01 | -90.91 | -0.16 | 0 | 0.05 | -68.75 | 0 | 0 | 0.77 | -43.2 | -1.03 | 0 | -1.23 | 0 | 0.16 | -36.0 | 0.09 | 200.0 | 0.00 | 0 |
| 2014 (1) | -1.67 | 0 | 0.57 | 0 | 1.25 | 0 | 0.11 | -56.0 | -1.1 | 0 | 0.16 | -38.46 | 0 | 0 | 1.36 | -26.43 | -0.6 | 0 | -0.62 | 0 | 0.25 | -13.79 | 0.03 | 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) | 2.22 | 0 | 140.51 | -2.62 | 52.79 | -306.3 | 0.58 | -88.24 | -80.79 | 0.59 | 318.52 | -42.72 | -0.4 | 92.79 | 90.5 | 1.42 | 576.19 | 14100.0 | 0.6 | 200.0 | 0 | 140.59 | 308.39 | 7913.86 | 0.3 | 400.0 | 125.86 | -0.84 | -206.33 | 44.74 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0 | -100.0 | 100.0 | -5.55 | 8.72 | -251.27 | 4.93 | 20.83 | 72.98 | -0.27 | -115.43 | 59.09 | -5.55 | -81.97 | -120.24 | 0.21 | -8.7 | -57.14 | -0.6 | 0 | 0 | 34.43 | 88.6 | 11.01 | -0.1 | -400.0 | 70.59 | 0.79 | 338.89 | 538.89 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q2 (18) | 3.03 | 278.24 | 283.64 | -6.08 | -913.33 | -259.58 | 4.08 | 168.42 | 884.62 | 1.75 | 75.0 | 143.06 | -3.05 | -32.61 | -241.2 | 0.23 | -64.62 | 0 | 0 | 0 | 0 | 18.25 | -70.79 | 0 | -0.02 | -106.67 | -110.53 | 0.18 | -28.0 | -48.57 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 1317.39 | 332.48 | 419.37 |
| 23Q1 (17) | -1.7 | 68.98 | -255.96 | -0.6 | -147.24 | -361.54 | 1.52 | -49.67 | 210.95 | 1.0 | -2.91 | 165.79 | -2.3 | 45.37 | -339.58 | 0.65 | 6400.0 | 2066.67 | 0 | 0 | 0 | 62.50 | 3462.5 | 2837.5 | 0.3 | 125.86 | 700.0 | 0.25 | 116.45 | 127.27 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -566.67 | 0 | -183.18 |
| 22Q4 (16) | -5.48 | -482.98 | -94.33 | 1.27 | 180.38 | 51.19 | 3.02 | 5.96 | 55.67 | 1.03 | 256.06 | 232.05 | -4.21 | -67.06 | -112.63 | 0.01 | -97.96 | -96.88 | 0 | 0 | 0 | 1.75 | -94.34 | -95.01 | -1.16 | -241.18 | -346.15 | -1.52 | -744.44 | -143.8 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (15) | -0.94 | 43.03 | -108.89 | -1.58 | -141.47 | -2533.33 | 2.85 | 648.08 | 2092.31 | -0.66 | -191.67 | -29.41 | -2.52 | -216.67 | -394.12 | 0.49 | 0 | 0 | 0 | 0 | 0 | 31.01 | 0 | 0 | -0.34 | -278.95 | -278.95 | -0.18 | -151.43 | -220.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q2 (14) | -1.65 | -251.38 | -85.39 | 3.81 | 3030.77 | 4333.33 | -0.52 | 62.04 | -178.79 | 0.72 | 147.37 | 427.27 | 2.16 | 125.0 | 320.41 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.19 | 480.0 | 35.71 | 0.35 | 218.18 | 337.5 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -412.50 | -160.55 | 39.75 |
| 22Q1 (13) | 1.09 | 138.65 | 202.83 | -0.13 | -115.48 | 92.7 | -1.37 | -170.62 | -216.1 | -1.52 | -94.87 | -126.87 | 0.96 | 148.48 | 133.8 | 0.03 | -90.62 | -98.39 | 0 | 0 | 0 | 2.13 | -93.95 | -98.81 | -0.05 | 80.77 | -162.5 | 0.11 | -96.83 | 450.0 | 0.05 | 25.0 | 150.0 | 0 | 0 | 0 | 681.25 | 947.94 | 125.71 |
| 21Q4 (12) | -2.82 | -526.67 | -4600.0 | 0.84 | 1500.0 | 347.06 | 1.94 | 1392.31 | 12.79 | -0.78 | -52.94 | -310.53 | -1.98 | -288.24 | -395.0 | 0.32 | 0 | -37.25 | 0 | 0 | 0 | 35.16 | 0 | -63.46 | -0.26 | -236.84 | -2700.0 | 3.47 | 2213.33 | 5883.33 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | -80.34 | 66.08 | 0 |
| 21Q3 (11) | -0.45 | 49.44 | -209.76 | -0.06 | 33.33 | 92.31 | 0.13 | -80.3 | 1200.0 | -0.51 | -131.82 | -70.0 | -0.51 | 47.96 | -37.84 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.19 | 35.71 | 375.0 | 0.15 | 87.5 | 193.75 | 0.04 | -20.0 | 100.0 | 0 | 0 | 0 | -236.84 | 65.41 | 0 |
| 21Q2 (10) | -0.89 | 16.04 | -173.55 | -0.09 | 94.94 | 55.0 | 0.66 | -44.07 | 288.24 | -0.22 | 67.16 | -117.46 | -0.98 | 65.49 | -197.03 | 0.08 | -95.7 | 0 | 0 | 0 | 0 | 4.76 | -97.34 | 0 | 0.14 | 75.0 | 180.0 | 0.08 | 300.0 | -42.86 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | -684.62 | 74.17 | -190.53 |
| 21Q1 (9) | -1.06 | -1666.67 | -212.77 | -1.78 | -423.53 | 0 | 1.18 | -31.4 | 207.27 | -0.67 | -252.63 | -6600.0 | -2.84 | -610.0 | -402.13 | 1.86 | 264.71 | 0 | 0 | 0 | 0 | 178.85 | 85.86 | 0 | 0.08 | 700.0 | -33.33 | 0.02 | 133.33 | 100.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -2650.00 | 0 | -184.57 |
| 20Q4 (8) | -0.06 | -114.63 | 96.23 | -0.34 | 56.41 | 0 | 1.72 | 17100.0 | -28.03 | -0.19 | 36.67 | -119.79 | -0.4 | -8.11 | 74.84 | 0.51 | -40.0 | 0 | 0 | 0 | 0 | 96.23 | -8.3 | 0 | 0.01 | -75.0 | -91.67 | -0.06 | 62.5 | -160.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (7) | 0.41 | -66.12 | 183.67 | -0.78 | -290.0 | 0 | 0.01 | -94.12 | -92.86 | -0.3 | -123.81 | 67.03 | -0.37 | -136.63 | 24.49 | 0.85 | 0 | 0 | 0 | 0 | 0 | 104.94 | 0 | 0 | 0.04 | -20.0 | -55.56 | -0.16 | -214.29 | -328.57 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q2 (6) | 1.21 | 28.72 | 4133.33 | -0.2 | 0 | -566.67 | 0.17 | 115.45 | -73.02 | 1.26 | 12700.0 | 700.0 | 1.01 | 7.45 | 1783.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.05 | -58.33 | -79.17 | 0.14 | 1300.0 | -44.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 756.25 | -75.86 | 6906.25 |
| 20Q1 (5) | 0.94 | 159.12 | 177.69 | 0 | 0 | -100.0 | -1.1 | -146.03 | -292.98 | -0.01 | -101.04 | -101.08 | 0.94 | 159.12 | 178.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.12 | 0.0 | -40.0 | 0.01 | -90.0 | -91.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 3133.33 | 336.48 | 462.53 |
| 19Q4 (4) | -1.59 | -224.49 | 0.0 | 0 | 0 | 0.0 | 2.39 | 1607.14 | 0.0 | 0.96 | 205.49 | 0.0 | -1.59 | -224.49 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.12 | 33.33 | 0.0 | 0.1 | 42.86 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1325.00 | -143.37 | 0.0 |
| 19Q3 (3) | -0.49 | -1533.33 | 0.0 | 0 | 100.0 | 0.0 | 0.14 | -77.78 | 0.0 | -0.91 | -333.33 | 0.0 | -0.49 | -716.67 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.09 | -62.5 | 0.0 | 0.07 | -72.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -544.44 | -4800.0 | 0.0 |
| 19Q2 (2) | -0.03 | 97.52 | 0.0 | -0.03 | -400.0 | 0.0 | 0.63 | 10.53 | 0.0 | -0.21 | -122.58 | 0.0 | -0.06 | 95.0 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 1.39 | 268.06 | 0.0 | 0.24 | 20.0 | 0.0 | 0.25 | 108.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -11.11 | 98.71 | 0.0 |
| 19Q1 (1) | -1.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -1.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -864.29 | 0.0 | 0.0 |
