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) | -0.57 | 0 | -0.99 | 0 | 1.77 | 284.78 | 0.05 | 0.0 | -1.56 | 0 | 1.41 | 76.25 | 0 | 0 | 77.47 | 46.23 | -1.59 | 0 | -1.69 | 0 | 0.61 | 1.67 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.7 | 0 | -0.71 | 0 | 0.46 | -53.06 | 0.05 | 0 | -1.41 | 0 | 0.8 | 66.67 | 0 | 0 | 52.98 | 226.71 | -1.39 | 0 | -1.24 | 0 | 0.6 | -7.69 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.22 | 0 | -0.32 | 0 | 0.98 | -74.28 | -0.04 | 0 | -0.54 | 0 | 0.48 | -67.79 | 0 | 0 | 16.22 | -72.14 | -1.19 | 0 | -1.2 | 0 | 0.65 | -8.45 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -0.86 | 0 | -1.78 | 0 | 3.81 | 0 | 0.11 | 0 | -2.64 | 0 | 1.49 | 302.7 | 0 | 0 | 58.20 | 51.01 | -0.82 | 0 | -0.86 | 0 | 0.71 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.66 | 0 | -0.38 | 0 | -0.12 | 0 | -0.03 | 0 | -1.04 | 0 | 0.37 | 270.0 | 0 | 0 | 38.54 | 77.29 | -1.15 | 0 | -1.22 | 0 | 0.71 | -11.25 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.68 | 0 | 0.4 | -84.0 | 1.45 | 0 | 0.04 | 0 | -0.28 | 0 | 0.1 | 0.0 | 0 | 0 | 21.74 | 343.48 | -1.8 | 0 | -1.84 | 0 | 0.8 | -15.79 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.46 | 0 | 2.5 | -37.97 | -1.93 | 0 | -0.82 | 0 | 2.04 | -23.6 | 0.1 | -88.76 | 0 | 0 | 4.90 | -72.74 | -1.72 | 0 | 1.35 | 0 | 0.95 | -34.93 | 0.01 | 0.0 | -19.91 | 0 |
| 2016 (3) | -1.36 | 0 | 4.03 | 14.16 | -2.83 | 0 | -1.39 | 0 | 2.67 | -10.4 | 0.89 | 154.29 | 0 | 0 | 17.98 | 364.39 | -2.55 | 0 | -4.74 | 0 | 1.46 | -9.32 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.55 | 0 | 3.53 | 460.32 | -3.03 | 0 | -0.04 | 0 | 2.98 | 55.21 | 0.35 | 2.94 | 0 | 0 | 3.87 | 68.65 | -3.58 | 0 | -3.87 | 0 | 1.61 | -22.97 | 0.01 | -50.0 | 0.00 | 0 |
| 2014 (1) | 1.29 | 0 | 0.63 | -48.36 | -2.73 | 0 | 0.31 | -29.55 | 1.92 | 418.92 | 0.34 | -75.71 | 0.17 | -51.43 | 2.30 | -74.39 | -4.53 | 0 | -6.35 | 0 | 2.09 | -21.72 | 0.02 | -33.33 | 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) | 0.01 | 104.76 | 105.26 | -0.02 | 91.67 | 75.0 | -0.01 | -102.33 | -102.08 | 0.08 | 166.67 | -27.27 | -0.01 | 97.78 | 96.3 | 0.27 | -38.64 | 237.5 | 0 | 0 | 0 | 67.50 | -20.23 | 170.0 | -0.53 | -47.22 | -43.24 | -0.62 | -63.16 | -51.22 | 0.13 | -7.14 | -18.75 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.21 | -5.0 | -61.54 | -0.24 | 7.69 | 50.0 | 0.43 | -45.57 | 144.33 | 0.03 | 200.0 | 137.5 | -0.45 | 2.17 | 26.23 | 0.44 | 69.23 | -8.33 | 0 | 0 | 0 | 84.62 | 72.49 | -31.25 | -0.36 | -38.46 | -2.86 | -0.38 | -65.22 | -111.11 | 0.14 | -17.65 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.2 | -11.11 | 23.08 | -0.26 | 44.68 | -271.43 | 0.79 | 41.07 | -42.75 | 0.01 | 114.29 | 0 | -0.46 | 29.23 | -39.39 | 0.26 | -39.53 | 188.89 | 0 | 0 | 0 | 49.06 | -57.79 | 63.52 | -0.26 | 40.91 | 31.58 | -0.23 | 50.0 | 39.47 | 0.17 | 6.25 | 30.77 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.18 | 5.26 | -50.0 | -0.47 | -487.5 | -487.5 | 0.56 | 16.67 | 227.27 | -0.07 | -163.64 | -450.0 | -0.65 | -140.74 | -225.0 | 0.43 | 437.5 | 186.67 | 0 | 0 | 0 | 116.22 | 364.86 | 295.14 | -0.44 | -18.92 | -51.72 | -0.46 | -12.2 | -64.29 | 0.16 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.19 | -46.15 | -733.33 | -0.08 | 83.33 | -122.22 | 0.48 | 149.48 | 108.7 | 0.11 | 237.5 | 1200.0 | -0.27 | 55.74 | -169.23 | 0.08 | -83.33 | -27.27 | 0 | 0 | 0 | 25.00 | -79.69 | 72.73 | -0.37 | -5.71 | -23.33 | -0.41 | -127.78 | -57.69 | 0.16 | 0.0 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.13 | 50.0 | -18.18 | -0.48 | -585.71 | 22.58 | -0.97 | -170.29 | -521.74 | -0.08 | 0 | -300.0 | -0.61 | -84.85 | 16.44 | 0.48 | 433.33 | 220.0 | 0 | 0 | 0 | 123.08 | 310.26 | 589.23 | -0.35 | 7.89 | -66.67 | -0.18 | 52.63 | 37.93 | 0.16 | 23.08 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.26 | -116.67 | -73.33 | -0.07 | 12.5 | -75.0 | 1.38 | 413.64 | 253.85 | 0 | -100.0 | 100.0 | -0.33 | -65.0 | -73.68 | 0.09 | -40.0 | -40.0 | 0 | 0 | 0 | 30.00 | 2.0 | 40.0 | -0.38 | -31.03 | -11.76 | -0.38 | -35.71 | -5.56 | 0.13 | -7.14 | -23.53 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.12 | -500.0 | -700.0 | -0.08 | -122.22 | -300.0 | -0.44 | -291.3 | -414.29 | 0.02 | 300.0 | 200.0 | -0.2 | -151.28 | 0 | 0.15 | 36.36 | 114.29 | 0 | 0 | 0 | 29.41 | 103.21 | 177.31 | -0.29 | 3.33 | 14.71 | -0.28 | -7.69 | 3.45 | 0.14 | 0.0 | -17.65 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.03 | 127.27 | -50.0 | 0.36 | 158.06 | 119.89 | 0.23 | 0.0 | -84.67 | -0.01 | -125.0 | -200.0 | 0.39 | 153.42 | 122.29 | 0.11 | -26.67 | -92.41 | 0 | 0 | 0 | 14.47 | -18.95 | -95.41 | -0.3 | -42.86 | 16.67 | -0.26 | 10.34 | 25.71 | 0.14 | -12.5 | -22.22 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.11 | 26.67 | 63.33 | -0.62 | -1450.0 | -2166.67 | 0.23 | -41.03 | -81.15 | 0.04 | 180.0 | -73.33 | -0.73 | -284.21 | -170.37 | 0.15 | 0.0 | 1400.0 | 0 | 0 | 0 | 17.86 | -16.67 | 1346.43 | -0.21 | 38.24 | -110.0 | -0.29 | 19.44 | -93.33 | 0.16 | -5.88 | -11.11 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | -0.15 | -850.0 | 69.39 | -0.04 | -100.0 | -126.67 | 0.39 | 178.57 | -29.09 | -0.05 | -150.0 | 0.0 | -0.19 | 0 | 44.12 | 0.15 | 114.29 | 1400.0 | 0 | 0 | 0 | 21.43 | 102.04 | 1828.57 | -0.34 | 0.0 | -580.0 | -0.36 | -24.14 | -800.0 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | 0.02 | -66.67 | 115.38 | -0.02 | 98.9 | 87.5 | 0.14 | -90.67 | -74.07 | -0.02 | -300.0 | 0 | 0 | 100.0 | 100.0 | 0.07 | -95.17 | 600.0 | 0 | 0 | 0 | 10.61 | -96.64 | 313.64 | -0.34 | 5.56 | -9.68 | -0.29 | 17.14 | 9.38 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.06 | 120.0 | 200.0 | -1.81 | -6133.33 | -3116.67 | 1.5 | 22.95 | 583.87 | 0.01 | -93.33 | -66.67 | -1.75 | -548.15 | -2287.5 | 1.45 | 14400.0 | 4733.33 | 0 | 0 | 0 | 315.22 | 25432.61 | 3892.75 | -0.36 | -260.0 | -100.0 | -0.35 | -133.33 | -34.62 | 0.18 | 0.0 | -18.18 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q3 (7) | -0.3 | 38.78 | -3.45 | 0.03 | -80.0 | 133.33 | 1.22 | 121.82 | 154.17 | 0.15 | 400.0 | 1400.0 | -0.27 | 20.59 | 28.95 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 1.23 | 11.11 | -91.05 | -0.1 | -100.0 | 67.74 | -0.15 | -275.0 | 55.88 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | -1000.00 | -185.71 | 0 |
| 20Q2 (6) | -0.49 | -276.92 | -276.92 | 0.15 | 193.75 | -54.55 | 0.55 | 1.85 | 225.0 | -0.05 | 0 | -25.0 | -0.34 | -17.24 | -270.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 1.11 | -56.67 | -96.67 | -0.05 | 83.87 | 84.38 | -0.04 | 87.5 | 86.67 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | -350.00 | 0 | 0 |
| 20Q1 (5) | -0.13 | -750.0 | 51.85 | -0.16 | -366.67 | 76.47 | 0.54 | 274.19 | 260.0 | 0 | -100.0 | 100.0 | -0.29 | -462.5 | 69.47 | 0.01 | -66.67 | -95.83 | 0 | 0 | 0 | 2.56 | -67.52 | -98.5 | -0.31 | -72.22 | 6.06 | -0.32 | -23.08 | 0.0 | 0.18 | -18.18 | 5.88 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.02 | 106.9 | 0.0 | 0.06 | 166.67 | 0.0 | -0.31 | -164.58 | 0.0 | 0.03 | 200.0 | 0.0 | 0.08 | 121.05 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 7.89 | -42.76 | 0.0 | -0.18 | 41.94 | 0.0 | -0.26 | 23.53 | 0.0 | 0.22 | 37.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.29 | -123.08 | 0.0 | -0.09 | -127.27 | 0.0 | 0.48 | 209.09 | 0.0 | 0.01 | 125.0 | 0.0 | -0.38 | -290.0 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 13.79 | -58.62 | 0.0 | -0.31 | 3.12 | 0.0 | -0.34 | -13.33 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.13 | 51.85 | 0.0 | 0.33 | 148.53 | 0.0 | -0.44 | -393.33 | 0.0 | -0.04 | -100.0 | 0.0 | 0.2 | 121.05 | 0.0 | 0.05 | -79.17 | 0.0 | 0 | 0 | 0.0 | 33.33 | -80.56 | 0.0 | -0.32 | 3.03 | 0.0 | -0.3 | 6.25 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.27 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 171.43 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
