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) | 4.37 | 117.41 | -0.17 | 0 | -1.01 | 0 | -0.11 | 0 | 4.2 | 0 | 0.73 | -50.68 | 0 | 0 | 2.00 | -51.03 | 1.78 | 48.33 | 1.19 | 21.43 | 1.8 | 0.0 | 0.01 | -50.0 | 145.67 | 102.92 |
| 2022 (9) | 2.01 | 97.06 | -2.71 | 0 | -1.85 | 0 | 0.14 | 0 | -0.7 | 0 | 1.48 | 4.96 | 0 | 0 | 4.09 | 24.05 | 1.2 | -43.66 | 0.98 | -35.1 | 1.8 | -10.45 | 0.02 | 0.0 | 71.79 | 149.14 |
| 2021 (8) | 1.02 | -75.12 | -0.28 | 0 | 1.04 | 0 | -0.55 | 0 | 0.74 | -78.17 | 1.41 | 19.49 | 0 | 0 | 3.30 | 1.25 | 2.13 | 33.12 | 1.51 | 39.81 | 2.01 | 24.07 | 0.02 | 0.0 | 28.81 | -80.88 |
| 2020 (7) | 4.1 | 17.14 | -0.71 | 0 | -0.43 | 0 | -0.14 | 0 | 3.39 | 169.05 | 1.18 | -30.59 | 0 | 0 | 3.26 | -26.97 | 1.6 | -2.44 | 1.08 | -9.24 | 1.62 | 8.0 | 0.02 | -33.33 | 150.74 | 17.14 |
| 2019 (6) | 3.5 | 92.31 | -2.24 | 0 | -0.08 | 0 | -0.09 | 0 | 1.26 | 193.02 | 1.7 | 19.72 | 0 | 0 | 4.46 | 9.36 | 1.64 | -7.87 | 1.19 | 41.67 | 1.5 | 31.58 | 0.03 | -25.0 | 128.68 | 42.82 |
| 2018 (5) | 1.82 | 0 | -1.39 | 0 | -0.04 | 0 | -0.02 | 0 | 0.43 | 0 | 1.42 | 0 | 0 | 0 | 4.08 | 0 | 1.78 | 0 | 0.84 | 0 | 1.14 | 0 | 0.04 | 0 | 90.10 | 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) | 2.05 | 68.03 | 197.1 | -0.76 | -642.86 | 5.0 | -0.23 | 37.84 | -355.56 | 0.04 | 200.0 | -73.33 | 1.29 | -5.15 | 1272.73 | 0.28 | 300.0 | -41.67 | 0 | 0 | 0 | 2.67 | 277.9 | -48.78 | 0.79 | 1.28 | 64.58 | 0.38 | -40.62 | 35.71 | 0.45 | 4.65 | 0.0 | 0 | 0 | 0 | 246.99 | 116.62 | 161.31 |
| 23Q3 (19) | 1.22 | 100.0 | 3966.67 | 0.14 | -70.21 | 109.4 | -0.37 | -105.56 | 69.17 | -0.04 | 33.33 | -130.77 | 1.36 | 25.93 | 193.15 | 0.07 | -50.0 | -79.41 | 0 | 0 | 0 | 0.71 | -57.46 | -80.49 | 0.78 | 178.57 | 81.4 | 0.64 | 236.84 | 178.26 | 0.43 | 10.26 | -2.27 | 0 | 0 | 0 | 114.02 | 8.41 | 2446.42 |
| 23Q2 (18) | 0.61 | 24.49 | -52.34 | 0.47 | 2450.0 | 1275.0 | -0.18 | 25.0 | 60.87 | -0.06 | -20.0 | 57.14 | 1.08 | 129.79 | -12.9 | 0.14 | -39.13 | -50.0 | 0 | 0 | 0 | 1.66 | -45.26 | -52.43 | 0.28 | 500.0 | 264.71 | 0.19 | 1050.0 | 111.11 | 0.39 | -26.42 | -4.88 | 0 | 0 | -100.0 | 105.17 | 9.47 | -58.1 |
| 23Q1 (17) | 0.49 | -28.99 | 2350.0 | -0.02 | 97.5 | 94.74 | -0.24 | -366.67 | 14.29 | -0.05 | -133.33 | 0 | 0.47 | 527.27 | 230.56 | 0.23 | -52.08 | -39.47 | 0 | 0 | 0 | 3.03 | -41.79 | -24.0 | -0.07 | -114.58 | -115.22 | -0.02 | -107.14 | -105.26 | 0.53 | 17.78 | 8.16 | 0 | 0 | -100.0 | 96.08 | 1.65 | 4127.45 |
| 22Q4 (16) | 0.69 | 2200.0 | 286.49 | -0.8 | 46.31 | -263.27 | 0.09 | 107.5 | 107.26 | 0.15 | 15.38 | 475.0 | -0.11 | 92.47 | -191.67 | 0.48 | 41.18 | -9.43 | 0 | 0 | 0 | 5.21 | 43.93 | 1.76 | 0.48 | 11.63 | 50.0 | 0.28 | 21.74 | -3.45 | 0.45 | 2.27 | -23.73 | 0 | 0 | -100.0 | 94.52 | 2010.96 | 327.36 |
| 22Q3 (15) | 0.03 | -97.66 | -70.0 | -1.49 | -3625.0 | -463.41 | -1.2 | -160.87 | 46.67 | 0.13 | 192.86 | 176.47 | -1.46 | -217.74 | -386.27 | 0.34 | 21.43 | 9.68 | 0 | 0 | 0 | 3.62 | 3.73 | 58.1 | 0.43 | 352.94 | -18.87 | 0.23 | 155.56 | -4.17 | 0.44 | 7.32 | -27.87 | 0 | -100.0 | -100.0 | 4.48 | -98.22 | -61.49 |
| 22Q2 (14) | 1.28 | 6300.0 | 36.17 | -0.04 | 89.47 | 90.48 | -0.46 | -64.29 | -110.0 | -0.14 | 0 | -55.56 | 1.24 | 444.44 | 138.46 | 0.28 | -26.32 | -22.22 | 0 | 0 | 0 | 3.49 | -12.55 | -10.7 | -0.17 | -136.96 | -125.37 | 0.09 | -76.32 | -80.85 | 0.41 | -16.33 | 2.5 | 0.01 | 0.0 | 0 | 250.98 | 10943.14 | 132.29 |
| 22Q1 (13) | 0.02 | 105.41 | -94.29 | -0.38 | -177.55 | 50.0 | -0.28 | 77.42 | -250.0 | 0 | 100.0 | 100.0 | -0.36 | -400.0 | 12.2 | 0.38 | -28.3 | 80.95 | 0 | 0 | 0 | 3.99 | -22.06 | 83.04 | 0.46 | 43.75 | -25.81 | 0.38 | 31.03 | -26.92 | 0.49 | -16.95 | 19.51 | 0.01 | 0.0 | 0 | 2.27 | 105.47 | -93.96 |
| 21Q4 (12) | -0.37 | -470.0 | -112.05 | 0.49 | 19.51 | 63.33 | -1.24 | 44.89 | -629.41 | -0.04 | 76.47 | 75.0 | 0.12 | -76.47 | -96.44 | 0.53 | 70.97 | 178.95 | 0 | 0 | 0 | 5.12 | 123.61 | 190.79 | 0.32 | -39.62 | -43.86 | 0.29 | 20.83 | -6.45 | 0.59 | -3.28 | 40.48 | 0.01 | 0.0 | 0 | -41.57 | -457.53 | -109.89 |
| 21Q3 (11) | 0.1 | -89.36 | 225.0 | 0.41 | 197.62 | -10.87 | -2.25 | -148.91 | -7400.0 | -0.17 | -88.89 | -189.47 | 0.51 | -1.92 | 34.21 | 0.31 | -13.89 | 188.57 | 0 | 0 | 0 | 2.29 | -41.41 | 163.21 | 0.53 | -20.9 | 0.0 | 0.24 | -48.94 | -48.94 | 0.61 | 52.5 | 74.29 | 0.01 | 0 | 0.0 | 11.63 | -89.24 | 220.64 |
| 21Q2 (10) | 0.94 | 168.57 | 51.61 | -0.42 | 44.74 | 71.62 | 4.6 | 5850.0 | 2400.0 | -0.09 | 64.0 | 70.0 | 0.52 | 226.83 | 160.47 | 0.36 | 71.43 | -57.14 | 0 | 0 | 0 | 3.90 | 79.24 | -65.28 | 0.67 | 8.06 | 346.67 | 0.47 | -9.62 | 193.75 | 0.4 | -2.44 | -9.09 | 0 | 0 | 0 | 108.05 | 187.09 | 4.56 |
| 21Q1 (9) | 0.35 | -88.6 | 0 | -0.76 | -353.33 | 0 | -0.08 | 52.94 | 0 | -0.25 | -56.25 | 0 | -0.41 | -112.17 | 0 | 0.21 | 10.53 | 0 | 0 | 0 | 0 | 2.18 | 23.83 | 0 | 0.62 | 8.77 | 0 | 0.52 | 67.74 | 0 | 0.41 | -2.38 | 0 | 0 | 0 | 0 | 37.63 | -91.05 | 0 |
| 20Q4 (8) | 3.07 | 3937.5 | 0 | 0.3 | -34.78 | 0 | -0.17 | -466.67 | 0 | -0.16 | -184.21 | 0 | 3.37 | 786.84 | 0 | 0.19 | 154.29 | 0 | 0 | 0 | 0 | 1.76 | 148.61 | 0 | 0.57 | 7.55 | 0 | 0.31 | -34.04 | 0 | 0.42 | 20.0 | 0 | 0 | -100.0 | 0 | 420.55 | 4463.18 | 0 |
| 20Q3 (7) | -0.08 | -112.9 | 0 | 0.46 | 131.08 | 0 | -0.03 | 85.0 | 0 | 0.19 | 163.33 | 0 | 0.38 | 144.19 | 0 | -0.35 | -141.67 | 0 | 0 | 0 | 0 | -3.62 | -132.19 | 0 | 0.53 | 253.33 | 0 | 0.47 | 193.75 | 0 | 0.35 | -20.45 | 0 | 0.01 | 0 | 0 | -9.64 | -109.33 | 0 |
| 20Q2 (6) | 0.62 | 0 | 0 | -1.48 | 0 | 0 | -0.2 | 0 | 0 | -0.3 | 0 | 0 | -0.86 | 0 | 0 | 0.84 | 0 | 0 | 0 | 0 | 0 | 11.24 | 0 | 0 | 0.15 | 0 | 0 | 0.16 | 0 | 0 | 0.44 | 0 | 0 | 0 | 0 | 0 | 103.33 | 0 | 0 |
