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) | 1.27 | 115.25 | -0.54 | 0 | -0.78 | 0 | 0.75 | 240.91 | 0.73 | 180.77 | 0.03 | -25.0 | 0 | 0 | 0.52 | -27.73 | -1.01 | 0 | 0.07 | -41.67 | 0.47 | -7.84 | 0 | 0 | 235.19 | 151.13 |
| 2022 (9) | 0.59 | 0 | -0.33 | 0 | 0.09 | 0 | 0.22 | 0 | 0.26 | -64.38 | 0.04 | -50.0 | 0.01 | 0.0 | 0.72 | -43.6 | -1.07 | 0 | 0.12 | -7.69 | 0.51 | 0.0 | 0 | 0 | 93.65 | 0 |
| 2021 (8) | -0.1 | 0 | 0.83 | 0 | -0.39 | 0 | -0.03 | 0 | 0.73 | 0 | 0.08 | -38.46 | 0.01 | 0 | 1.28 | -42.79 | -0.63 | 0 | 0.13 | -23.53 | 0.51 | -3.77 | 0 | 0 | -15.62 | 0 |
| 2020 (7) | 0.49 | -10.91 | -2.45 | 0 | -0.52 | 0 | 0.21 | 0 | -1.96 | 0 | 0.13 | 30.0 | 0 | 0 | 2.23 | 13.47 | -0.68 | 0 | 0.17 | 466.67 | 0.53 | -1.85 | 0 | 0 | 70.00 | -27.45 |
| 2019 (6) | 0.55 | 0 | -0.37 | 0 | 0.49 | 0 | -0.43 | 0 | 0.18 | -21.74 | 0.1 | -47.37 | -0.01 | 0 | 1.97 | -39.39 | -1.38 | 0 | 0.03 | 0 | 0.54 | 45.95 | 0 | 0 | 96.49 | 0 |
| 2018 (5) | -1.16 | 0 | 1.39 | 0 | -0.11 | 0 | -0.02 | 0 | 0.23 | -66.18 | 0.19 | -91.56 | 0.01 | -98.57 | 3.25 | -90.66 | -1.29 | 0 | -0.19 | 0 | 0.37 | -22.92 | 0.01 | 0.0 | -610.53 | 0 |
| 2017 (4) | 1.18 | -77.18 | -0.5 | 0 | 0.81 | 0 | -0.59 | 0 | 0.68 | 47.83 | 2.25 | 15.98 | 0.7 | 0 | 34.78 | 28.17 | -1.47 | 0 | 5.15 | 3118.75 | 0.48 | -34.25 | 0.01 | 0 | 20.92 | -96.4 |
| 2016 (3) | 5.17 | 0 | -4.71 | 0 | -3.66 | 0 | -0.29 | 0 | 0.46 | -93.1 | 1.94 | 266.04 | -0.6 | 0 | 27.13 | 314.16 | -1.16 | 0 | 0.16 | -30.43 | 0.73 | -6.41 | 0 | 0 | 580.90 | 0 |
| 2015 (2) | -2.94 | 0 | 9.61 | 428.02 | -1.25 | 0 | 0.1 | 0 | 6.67 | 1350.0 | 0.53 | 103.85 | 5.8 | 375.41 | 6.55 | 101.33 | -0.76 | 0 | 0.23 | -84.97 | 0.78 | 81.4 | 0 | 0 | -291.09 | 0 |
| 2014 (1) | -1.36 | 0 | 1.82 | 0 | -1.14 | 0 | -0.04 | 0 | 0.46 | 0 | 0.26 | -54.39 | 1.22 | 0 | 3.25 | -59.64 | -0.54 | 0 | 1.53 | 282.5 | 0.43 | -27.12 | 0.01 | 0 | -69.04 | 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) | 0.92 | 95.74 | 35.29 | -1.09 | -188.62 | -194.59 | 0.16 | 132.0 | -33.33 | 0.76 | 322.22 | 24.59 | -0.17 | -110.0 | -154.84 | 0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | 0.60 | 4.22 | -10.24 | -0.2 | -17.65 | 41.18 | -0.24 | -204.35 | 56.36 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.47 | 4600.0 | 487.5 | 1.23 | 2150.0 | 386.05 | -0.5 | -28.21 | -66.67 | 0.18 | 238.46 | 700.0 | 1.7 | 3500.0 | 585.71 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.58 | -27.17 | 10.98 | -0.17 | 45.16 | 19.05 | 0.23 | 43.75 | -32.35 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 134.29 | 3660.0 | 688.93 |
| 23Q2 (18) | 0.01 | 107.14 | 112.5 | -0.06 | 90.48 | -110.53 | -0.39 | -875.0 | -1400.0 | -0.13 | -116.67 | 18.75 | -0.05 | 93.51 | -110.2 | 0.01 | 0 | 0.0 | 0 | 0 | -100.0 | 0.79 | 0 | -22.22 | -0.31 | 6.06 | -34.78 | 0.16 | 300.0 | -23.81 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 3.57 | 101.02 | 115.18 |
| 23Q1 (17) | -0.14 | -120.59 | -55.56 | -0.63 | -70.27 | -600.0 | -0.04 | -116.67 | -133.33 | -0.06 | -109.84 | 70.0 | -0.77 | -348.39 | -327.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.33 | 2.94 | -13.79 | -0.08 | 85.45 | -166.67 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -350.00 | 0 | -872.22 |
| 22Q4 (16) | 0.68 | 750.0 | 183.33 | -0.37 | 13.95 | -840.0 | 0.24 | 180.0 | 140.0 | 0.61 | 2133.33 | 577.78 | 0.31 | 188.57 | 6.9 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.67 | 28.86 | -41.95 | -0.34 | -61.9 | -142.86 | -0.55 | -261.76 | -650.0 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.08 | 200.0 | 100.0 | -0.43 | -175.44 | -138.89 | -0.3 | -1100.0 | -700.0 | -0.03 | 81.25 | -50.0 | -0.35 | -171.43 | -150.0 | 0.01 | 0.0 | -50.0 | 0 | -100.0 | -100.0 | 0.52 | -48.96 | -60.42 | -0.21 | 8.7 | -5.0 | 0.34 | 61.9 | 3300.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 17.02 | 172.34 | -40.43 |
| 22Q2 (14) | -0.08 | 11.11 | 52.94 | 0.57 | 733.33 | -58.99 | 0.03 | -75.0 | -25.0 | -0.16 | 20.0 | -233.33 | 0.49 | 372.22 | -59.84 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0 | 1.02 | 17.35 | 63.27 | -0.23 | 20.69 | -43.75 | 0.21 | 75.0 | 625.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -23.53 | 34.64 | 87.54 |
| 22Q1 (13) | -0.09 | -137.5 | 57.14 | -0.09 | -280.0 | 78.57 | 0.12 | 20.0 | 120.34 | -0.2 | -322.22 | 9.09 | -0.18 | -162.07 | 71.43 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.87 | -24.78 | -59.13 | -0.29 | -107.14 | -107.14 | 0.12 | 20.0 | 100.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -36.00 | -134.5 | 67.43 |
| 21Q4 (12) | 0.24 | 500.0 | 0.0 | 0.05 | 127.78 | 105.1 | 0.1 | 100.0 | 433.33 | 0.09 | 550.0 | -76.32 | 0.29 | 307.14 | 139.19 | 0.02 | 0.0 | -77.78 | 0 | -100.0 | 0 | 1.16 | -12.14 | -76.36 | -0.14 | 30.0 | -55.56 | 0.1 | 900.0 | 242.86 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 104.35 | 265.22 | -69.57 |
| 21Q3 (11) | 0.04 | 123.53 | -42.86 | -0.18 | -112.95 | 68.42 | 0.05 | 25.0 | 225.0 | -0.02 | -116.67 | 85.71 | -0.14 | -111.48 | 72.0 | 0.02 | 100.0 | -33.33 | 0.01 | 0 | 0 | 1.32 | 110.53 | -32.02 | -0.2 | -25.0 | -25.0 | 0.01 | 125.0 | -93.33 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 28.57 | 115.13 | 10.2 |
| 21Q2 (10) | -0.17 | 19.05 | -123.61 | 1.39 | 430.95 | 831.58 | 0.04 | 106.78 | -77.78 | 0.12 | 154.55 | 300.0 | 1.22 | 293.65 | 130.19 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.62 | -70.62 | -1.25 | -0.16 | -14.29 | -128.57 | -0.04 | -166.67 | -122.22 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -188.89 | -70.9 | -181.33 |
| 21Q1 (9) | -0.21 | -187.5 | -116.54 | -0.42 | 57.14 | 83.27 | -0.59 | -1866.67 | 4.84 | -0.22 | -157.89 | -340.0 | -0.63 | 14.86 | 49.19 | 0.03 | -66.67 | 200.0 | 0 | 0 | 0 | 2.13 | -56.5 | 82.98 | -0.14 | -55.56 | 60.0 | 0.06 | 185.71 | 160.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0 | -110.53 | -132.24 | -102.61 |
| 20Q4 (8) | 0.24 | 242.86 | 113.95 | -0.98 | -71.93 | -204.26 | -0.03 | 25.0 | -113.64 | 0.38 | 371.43 | 733.33 | -0.74 | -48.0 | 5.13 | 0.09 | 200.0 | 800.0 | 0 | 0 | 100.0 | 4.89 | 152.72 | 682.61 | -0.09 | 43.75 | 68.97 | -0.07 | -146.67 | -177.78 | 0.14 | 16.67 | 7.69 | 0 | 0 | 0 | 342.86 | 1222.45 | 143.85 |
| 20Q3 (7) | 0.07 | -90.28 | -73.08 | -0.57 | -200.0 | -133.33 | -0.04 | -122.22 | -33.33 | -0.14 | -566.67 | -800.0 | -0.5 | -194.34 | -125.38 | 0.03 | 200.0 | -40.0 | 0 | 0 | 0 | 1.94 | 205.81 | -51.23 | -0.16 | -128.57 | 57.89 | 0.15 | -16.67 | 266.67 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | 25.93 | -88.84 | -95.01 |
| 20Q2 (6) | 0.72 | -43.31 | 1300.0 | -0.19 | 92.43 | -115.08 | 0.18 | 129.03 | 800.0 | 0.03 | 160.0 | 200.0 | 0.53 | 142.74 | -55.83 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.63 | -45.57 | -30.38 | -0.07 | 80.0 | 80.56 | 0.18 | 280.0 | 400.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 232.26 | -94.51 | 409.68 |
| 20Q1 (5) | 1.27 | 173.84 | 746.67 | -2.51 | -367.02 | -8.66 | -0.62 | -381.82 | -321.43 | -0.05 | 16.67 | 87.5 | -1.24 | -58.97 | 42.59 | 0.01 | 0.0 | -50.0 | 0 | 100.0 | 0 | 1.16 | 86.05 | -34.88 | -0.35 | -20.69 | 0.0 | -0.1 | -211.11 | -211.11 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 4233.33 | 641.47 | 6391.11 |
| 19Q4 (4) | -1.72 | -761.54 | 0.0 | 0.94 | -45.03 | 0.0 | 0.22 | 833.33 | 0.0 | -0.06 | -400.0 | 0.0 | -0.78 | -139.59 | 0.0 | 0.01 | -80.0 | 0.0 | -0.01 | 0 | 0.0 | 0.62 | -84.25 | 0.0 | -0.29 | 23.68 | 0.0 | 0.09 | 200.0 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | -781.82 | -250.35 | 0.0 |
| 19Q3 (3) | 0.26 | 533.33 | 0.0 | 1.71 | 35.71 | 0.0 | -0.03 | -250.0 | 0.0 | 0.02 | 100.0 | 0.0 | 1.97 | 64.17 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 3.97 | 336.51 | 0.0 | -0.38 | -5.56 | 0.0 | -0.09 | -50.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 520.00 | 793.33 | 0.0 |
| 19Q2 (2) | -0.06 | -140.0 | 0.0 | 1.26 | 154.55 | 0.0 | 0.02 | -92.86 | 0.0 | 0.01 | 102.5 | 0.0 | 1.2 | 155.56 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.91 | -49.09 | 0.0 | -0.36 | -2.86 | 0.0 | -0.06 | -166.67 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | -75.00 | -215.0 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | -2.31 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -2.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 65.22 | 0.0 | 0.0 |
