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 | -69.63 | -0.33 | 0 | -0.55 | 0 | 0.58 | 480.0 | 0.25 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.04 | -63.64 | 0.3 | -92.97 | 0.01 | 0.0 | 0 | 0 | 187.10 | 319.25 |
| 2022 (9) | 1.91 | 33.57 | -4.08 | 0 | 3.39 | 0 | 0.1 | -68.75 | -2.17 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.11 | 450.0 | 4.27 | 130.81 | 0.01 | 0.0 | 0 | 0 | 44.63 | -41.95 |
| 2021 (8) | 1.43 | 45.92 | -0.44 | 0 | -1.01 | 0 | 0.32 | 0 | 0.99 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.02 | -77.78 | 1.85 | 98.92 | 0.01 | 0.0 | 0 | 0 | 76.88 | -26.26 |
| 2020 (7) | 0.98 | 53.12 | -1.69 | 0 | 0.74 | 0 | 0 | 0 | -0.71 | 0 | 0.01 | 0 | 0 | 0 | 0.08 | 0 | 0.09 | 0 | 0.93 | -23.14 | 0.01 | 0.0 | 0 | 0 | 104.26 | 98.74 |
| 2019 (6) | 0.64 | 0 | -1.57 | 0 | -2.56 | 0 | 0.18 | 0 | -0.93 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.15 | 0 | 1.21 | -75.9 | 0.01 | 0 | 0 | 0 | 52.46 | 0 |
| 2018 (5) | -1.21 | 0 | -6.01 | 0 | 10.39 | 0 | 0 | 0 | -7.22 | 0 | 0.01 | 0 | 0 | 0 | 0.05 | 0 | 0.16 | 33.33 | 5.02 | 19.81 | 0 | 0 | 0 | 0 | -24.10 | 0 |
| 2017 (4) | -1.24 | 0 | 0.59 | -94.4 | -5.74 | 0 | -0.04 | 0 | -0.65 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.12 | 300.0 | 4.19 | -57.38 | 0 | 0 | 0 | 0 | -29.59 | 0 |
| 2016 (3) | 4.19 | 0 | 10.53 | 0 | -7.97 | 0 | 0.04 | 0 | 14.72 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.03 | 0 | 9.83 | 1144.3 | 0 | 0 | 0 | 0 | 42.62 | 0 |
| 2015 (2) | -0.48 | 0 | -0.95 | 0 | -0.71 | 0 | -0.27 | 0 | -1.43 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0 | 0 | 0.79 | -55.11 | 0 | 0 | 0 | 0 | -60.76 | 0 |
| 2014 (1) | 0.34 | 0 | -0.85 | 0 | 2.6 | -15.58 | -0.22 | 0 | -0.51 | 0 | 0.02 | 0 | 0 | 0 | 0.46 | 0 | 0 | 0 | 1.76 | 0 | 0 | 0 | 0 | 0 | 19.32 | 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) | -1.68 | -148.55 | -95.35 | -0.02 | 0 | 98.45 | 2.16 | 163.72 | -23.13 | -0.11 | -132.35 | -375.0 | -1.7 | -149.13 | 20.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | 12.5 | 80.0 | -0.29 | -216.0 | 6.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 3.46 | 194.54 | -40.75 | 0 | 100.0 | 100.0 | -3.39 | -192.62 | -1.8 | 0.34 | 161.54 | 270.0 | 3.46 | 187.59 | 7.79 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | 14.29 | 14.29 | 0.25 | -67.53 | -56.9 | 0 | 0 | 0 | 0 | 0 | 0 | 1384.00 | 391.17 | 37.45 |
| 23Q2 (18) | -3.66 | -248.78 | 53.14 | -0.29 | -1350.0 | -625.0 | 3.66 | 222.82 | -55.47 | 0.13 | -40.91 | 550.0 | -3.95 | -261.89 | 49.68 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.07 | 135.0 | 158.33 | 0.77 | 279.07 | -78.73 | 0 | 0 | 0 | 0 | 0 | 0 | -475.32 | 0 | -120.32 |
| 23Q1 (17) | 2.46 | 386.05 | -48.21 | -0.02 | 98.45 | 81.82 | -2.98 | -206.05 | 30.7 | 0.22 | 450.0 | -12.0 | 2.44 | 213.49 | -47.41 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | -0.2 | -500.0 | -281.82 | -0.43 | -38.71 | -210.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -0.86 | -114.73 | 69.4 | -1.29 | 50.95 | -975.0 | 2.81 | 184.38 | 31.92 | 0.04 | 120.0 | -42.86 | -2.15 | -166.98 | 26.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -28.57 | -66.67 | -0.31 | -153.45 | -210.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (15) | 5.84 | 174.78 | 17.98 | -2.63 | -6475.0 | -1653.33 | -3.33 | -140.51 | 14.4 | -0.2 | -1100.0 | -183.33 | 3.21 | 140.89 | -33.12 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.07 | 158.33 | 158.33 | 0.58 | -83.98 | 390.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1006.90 | 566.7 | 0 |
| 22Q2 (14) | -7.81 | -264.42 | -4781.25 | -0.04 | 63.64 | 77.78 | 8.22 | 291.16 | 2640.0 | 0.02 | -92.0 | 100.0 | -7.85 | -269.18 | -2208.82 | 0 | 0 | 0 | -0.01 | -200.0 | 0 | -0.00 | 0 | 0 | -0.12 | -209.09 | -1100.0 | 3.62 | 828.21 | 105.68 | 0 | 0 | 0 | 0 | 0 | 0 | -215.75 | -117.71 | -2273.2 |
| 22Q1 (13) | 4.75 | 269.04 | 979.63 | -0.11 | 8.33 | 0 | -4.3 | -301.88 | -1055.56 | 0.25 | 257.14 | 0 | 4.64 | 258.36 | 959.26 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.11 | -26.67 | 0 | 0.39 | 39.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1217.95 | 221.36 | 0 |
| 21Q4 (12) | -2.81 | -156.77 | -751.52 | -0.12 | 20.0 | 91.84 | 2.13 | 154.76 | 12.11 | 0.07 | -70.83 | 450.0 | -2.93 | -161.04 | -62.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 225.0 | 0 | 0.28 | 240.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1003.57 | 0 | 0 |
| 21Q3 (11) | 4.95 | 3193.75 | 1962.5 | -0.15 | 16.67 | -114.29 | -3.89 | -1396.67 | -980.56 | 0.24 | 2300.0 | 1100.0 | 4.8 | 1511.76 | 2723.53 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.12 | -1100.0 | -500.0 | -0.2 | -111.36 | -300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (10) | -0.16 | 70.37 | -118.6 | -0.18 | 0 | -200.0 | 0.3 | -33.33 | 122.22 | 0.01 | 0 | 133.33 | -0.34 | 37.04 | -142.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.01 | 0 | -125.0 | 1.76 | 0 | 97.75 | 0 | 0 | 0 | 0 | 0 | 0 | -9.09 | 0 | -109.41 |
| 21Q1 (9) | -0.54 | -63.64 | -357.14 | 0 | 100.0 | 100.0 | 0.45 | -76.32 | -18.18 | 0 | 100.0 | -100.0 | -0.54 | 70.0 | -640.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.33 | -237.5 | -400.0 | -1.47 | -2000.0 | -8.89 | 1.9 | 627.78 | 313.48 | -0.02 | -200.0 | -112.5 | -1.8 | -1158.82 | -45.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | 100.0 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 0.24 | -72.09 | -86.67 | -0.07 | -16.67 | 65.0 | -0.36 | 73.33 | -33.33 | 0.02 | 166.67 | 0.0 | 0.17 | -78.75 | -89.38 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.03 | -25.0 | 50.0 | 0.1 | -88.76 | -37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 240.00 | 148.37 | -78.67 |
| 20Q2 (6) | 0.86 | 309.52 | 167.72 | -0.06 | 45.45 | -400.0 | -1.35 | -345.45 | -208.0 | -0.03 | -200.0 | -400.0 | 0.8 | 700.0 | 164.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.32 | 0 | 0 | 0.04 | 100.0 | 100.0 | 0.89 | 1583.33 | -23.93 | 0 | 0 | 0 | 0 | 0 | 0 | 96.63 | 0 | 189.02 |
| 20Q1 (5) | 0.21 | 90.91 | 0 | -0.11 | 91.85 | -266.67 | 0.55 | 161.8 | 120.75 | 0.03 | -81.25 | 0 | 0.1 | 108.06 | 433.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.02 | 109.52 | 0.0 | -0.06 | 64.71 | -200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.11 | -93.89 | 0.0 | -1.35 | -575.0 | 0.0 | -0.89 | -229.63 | 0.0 | 0.16 | 700.0 | 0.0 | -1.24 | -177.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.21 | -1150.0 | 0.0 | -0.17 | -206.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 1.8 | 241.73 | 0.0 | -0.2 | -1100.0 | 0.0 | -0.27 | -121.6 | 0.0 | 0.02 | 100.0 | 0.0 | 1.6 | 228.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.16 | -86.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1125.00 | 1136.42 | 0.0 |
| 19Q2 (2) | -1.27 | 0 | 0.0 | 0.02 | 166.67 | 0.0 | 1.25 | 147.17 | 0.0 | 0.01 | 0 | 0.0 | -1.25 | -4066.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.17 | 1850.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -108.55 | 0 | 0.0 |
| 19Q1 (1) | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -2.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
