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) | 0.79 | 97.5 | -0.07 | 0 | -0.52 | 0 | 0.12 | 0 | 0.72 | 80.0 | 0.07 | 250.0 | 0.01 | -50.0 | 1.09 | 159.24 | 0.84 | 33.33 | 0.68 | 19.3 | 0.12 | 9.09 | 0 | 0 | 98.75 | 67.88 |
| 2022 (9) | 0.4 | 0 | 0 | 0 | -0.34 | 0 | -0.32 | 0 | 0.4 | 0 | 0.02 | -66.67 | 0.02 | -71.43 | 0.42 | -62.47 | 0.63 | -20.25 | 0.57 | -5.0 | 0.11 | 0.0 | 0 | 0 | 58.82 | 0 |
| 2021 (8) | -0.08 | 0 | 0.02 | -85.71 | -0.3 | 0 | -0.19 | 0 | -0.06 | 0 | 0.06 | -14.29 | 0.07 | 16.67 | 1.12 | -18.75 | 0.79 | 6.76 | 0.6 | 11.11 | 0.11 | 10.0 | 0 | 0 | -11.27 | 0 |
| 2020 (7) | 0.59 | -15.71 | 0.14 | 0 | -0.47 | 0 | 0.02 | 0 | 0.73 | 15.87 | 0.07 | -61.11 | 0.06 | -33.33 | 1.38 | -56.3 | 0.74 | -11.9 | 0.54 | -15.62 | 0.1 | 11.11 | 0 | 0 | 92.19 | -3.86 |
| 2019 (6) | 0.7 | 11.11 | -0.07 | 0 | -0.57 | 0 | -0.03 | 0 | 0.63 | 0 | 0.18 | -94.69 | 0.09 | 0 | 3.15 | -95.4 | 0.84 | 21.74 | 0.64 | -1.54 | 0.09 | 125.0 | 0 | 0 | 95.89 | 5.02 |
| 2018 (5) | 0.63 | 21.15 | -3.69 | 0 | 2.18 | 0 | 0.09 | 0 | -3.06 | 0 | 3.39 | 6680.0 | -0.11 | 0 | 68.35 | 5695.81 | 0.69 | 21.05 | 0.65 | 41.3 | 0.04 | -20.0 | 0 | 0 | 91.30 | -10.45 |
| 2017 (4) | 0.52 | 8.33 | -0.17 | 0 | -0.41 | 0 | -0.02 | 0 | 0.35 | 0.0 | 0.05 | 25.0 | -0.12 | 0 | 1.18 | 20.58 | 0.57 | 1.79 | 0.46 | -2.13 | 0.05 | 25.0 | 0 | 0 | 101.96 | 21.08 |
| 2016 (3) | 0.48 | -39.24 | -0.13 | 0 | 0.33 | 0 | -0.07 | 0 | 0.35 | -52.7 | 0.04 | 0.0 | -0.08 | 0 | 0.98 | -11.25 | 0.56 | 43.59 | 0.47 | 30.56 | 0.04 | 0.0 | 0.06 | 0.0 | 84.21 | -50.97 |
| 2015 (2) | 0.79 | 102.56 | -0.05 | 0 | -0.18 | 0 | 0 | 0 | 0.74 | 184.62 | 0.04 | 33.33 | 0.01 | 0 | 1.10 | 14.23 | 0.39 | 85.71 | 0.36 | 80.0 | 0.04 | 33.33 | 0.06 | 0 | 171.74 | 1.28 |
| 2014 (1) | 0.39 | 18.18 | -0.13 | 0 | -0.01 | 0 | 0.01 | -75.0 | 0.26 | 0.0 | 0.03 | -50.0 | -0.09 | 0 | 0.96 | -58.52 | 0.21 | -4.55 | 0.2 | 11.11 | 0.03 | 0.0 | 0 | 0 | 169.57 | 7.91 |
| 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) | 0.4 | -2.44 | 4100.0 | -0.02 | 33.33 | 33.33 | -0.05 | 81.48 | -200.0 | -0.08 | -33.33 | 66.67 | 0.38 | 0.0 | 1050.0 | 0.01 | -66.67 | 0 | 0 | 0 | 100.0 | 0.66 | -66.67 | 0 | 0.23 | 76.92 | 43.75 | 0.16 | 23.08 | 77.78 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 210.53 | -17.84 | 2626.32 |
| 23Q3 (19) | 0.41 | 24.24 | 192.86 | -0.03 | -50.0 | -400.0 | -0.27 | -575.0 | 6.9 | -0.06 | -121.43 | -50.0 | 0.38 | 22.58 | 153.33 | 0.03 | 0.0 | 0 | 0 | 0 | -100.0 | 1.97 | 25.0 | 0 | 0.13 | -53.57 | -27.78 | 0.13 | -43.48 | -27.78 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 256.25 | 94.13 | 284.38 |
| 23Q2 (18) | 0.33 | 194.29 | 17.86 | -0.02 | 0 | -300.0 | -0.04 | 71.43 | 20.0 | 0.28 | 1500.0 | 2700.0 | 0.31 | 188.57 | 6.9 | 0.03 | 0 | 0 | 0 | 0 | -100.0 | 1.58 | 0 | 0 | 0.28 | 33.33 | 100.0 | 0.23 | 43.75 | 64.29 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 132.00 | 171.66 | -19.86 |
| 23Q1 (17) | -0.35 | -3400.0 | -3400.0 | 0 | 100.0 | 0 | -0.14 | -380.0 | -250.0 | -0.02 | 91.67 | 60.0 | -0.35 | -775.0 | -3400.0 | 0 | 0 | -100.0 | 0 | 100.0 | -100.0 | -0.00 | 0 | -100.0 | 0.21 | 31.25 | 31.25 | 0.16 | 77.78 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -184.21 | -2110.53 | -3400.0 |
| 22Q4 (16) | -0.01 | -107.14 | -102.0 | -0.03 | -400.0 | -400.0 | 0.05 | 117.24 | 133.33 | -0.24 | -500.0 | -340.0 | -0.04 | -126.67 | -107.84 | 0 | 0 | -100.0 | -0.01 | -200.0 | -150.0 | -0.00 | 0 | -100.0 | 0.16 | -11.11 | -11.11 | 0.09 | -50.0 | -30.77 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -8.33 | -112.5 | -102.67 |
| 22Q3 (15) | 0.14 | -50.0 | 150.0 | 0.01 | 0.0 | -96.0 | -0.29 | -480.0 | -93.33 | -0.04 | -500.0 | 76.47 | 0.15 | -48.28 | 600.0 | 0 | 0 | -100.0 | 0.01 | -50.0 | -96.43 | -0.00 | 0 | -100.0 | 0.18 | 28.57 | -48.57 | 0.18 | 28.57 | -35.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 66.67 | -59.52 | 173.81 |
| 22Q2 (14) | 0.28 | 2900.0 | 275.0 | 0.01 | 0 | 104.0 | -0.05 | -25.0 | -200.0 | 0.01 | 120.0 | 112.5 | 0.29 | 3000.0 | 170.73 | 0 | -100.0 | -100.0 | 0.02 | 100.0 | 108.33 | -0.00 | -100.0 | -100.0 | 0.14 | -12.5 | -26.32 | 0.14 | -12.5 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 164.71 | 3229.41 | 275.0 |
| 22Q1 (13) | -0.01 | -102.0 | 92.86 | 0 | -100.0 | -100.0 | -0.04 | 73.33 | 20.0 | -0.05 | -150.0 | -25.0 | -0.01 | -101.96 | 92.31 | 0.01 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 0.87 | 20.87 | -16.52 | 0.16 | -11.11 | 128.57 | 0.16 | 23.08 | 220.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -5.26 | -101.68 | 96.99 |
| 21Q4 (12) | 0.5 | 278.57 | 66.67 | 0.01 | -96.0 | -96.15 | -0.15 | 0.0 | -200.0 | 0.1 | 158.82 | 433.33 | 0.51 | 1800.0 | -8.93 | 0.01 | -50.0 | 0.0 | 0.02 | -92.86 | 0.0 | 0.72 | -41.01 | -7.91 | 0.18 | -48.57 | -5.26 | 0.13 | -53.57 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 312.50 | 445.98 | 66.67 |
| 21Q3 (11) | -0.28 | -75.0 | -221.74 | 0.25 | 200.0 | 192.59 | -0.15 | -400.0 | 54.55 | -0.17 | -112.5 | -666.67 | -0.03 | 92.68 | 25.0 | 0.02 | 0.0 | 100.0 | 0.28 | 216.67 | 2700.0 | 1.22 | -15.85 | 63.41 | 0.35 | 84.21 | 34.62 | 0.28 | 100.0 | 40.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -90.32 | 4.03 | -186.4 |
| 21Q2 (10) | -0.16 | -14.29 | -300.0 | -0.25 | -2600.0 | -933.33 | 0.05 | 200.0 | 225.0 | -0.08 | -100.0 | -366.67 | -0.41 | -215.38 | -472.73 | 0.02 | 100.0 | 100.0 | -0.24 | -1300.0 | -900.0 | 1.45 | 39.13 | 84.06 | 0.19 | 171.43 | 26.67 | 0.14 | 180.0 | 40.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -94.12 | 46.22 | -241.18 |
| 21Q1 (9) | -0.14 | -146.67 | -366.67 | 0.01 | -96.15 | -92.31 | -0.05 | 0.0 | -25.0 | -0.04 | -33.33 | -300.0 | -0.13 | -123.21 | -230.0 | 0.01 | 0.0 | -66.67 | 0.02 | 0.0 | 300.0 | 1.04 | 33.33 | -58.68 | 0.07 | -63.16 | -50.0 | 0.05 | -61.54 | -54.55 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -175.00 | -193.33 | -658.33 |
| 20Q4 (8) | 0.3 | 30.43 | -14.29 | 0.26 | 196.3 | 178.79 | -0.05 | 84.85 | -150.0 | -0.03 | -200.0 | -130.0 | 0.56 | 1500.0 | 2700.0 | 0.01 | 0.0 | -93.75 | 0.02 | 100.0 | 0.0 | 0.78 | 4.69 | -92.68 | 0.19 | -26.92 | 5.56 | 0.13 | -35.0 | 8.33 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 187.50 | 79.35 | -25.0 |
| 20Q3 (7) | 0.23 | 187.5 | 53.33 | -0.27 | -1000.0 | -242.11 | -0.33 | -725.0 | 21.43 | 0.03 | 0.0 | 142.86 | -0.04 | -136.36 | -111.76 | 0.01 | 0.0 | 0 | 0.01 | -66.67 | 0.0 | 0.75 | -5.22 | 0 | 0.26 | 73.33 | 73.33 | 0.2 | 100.0 | 81.82 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 104.55 | 56.82 | -9.39 |
| 20Q2 (6) | 0.08 | 366.67 | -20.0 | 0.03 | -76.92 | 0.0 | -0.04 | 0.0 | 55.56 | 0.03 | 400.0 | 200.0 | 0.11 | 10.0 | -15.38 | 0.01 | -66.67 | 0.0 | 0.03 | 400.0 | -25.0 | 0.79 | -68.77 | 48.03 | 0.15 | 7.14 | -65.12 | 0.1 | -9.09 | -70.59 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 66.67 | 388.89 | 140.0 |
| 20Q1 (5) | -0.03 | -108.57 | -130.0 | 0.13 | 139.39 | 333.33 | -0.04 | -100.0 | -33.33 | -0.01 | -110.0 | 87.5 | 0.1 | 400.0 | -23.08 | 0.03 | -81.25 | 0 | -0.01 | -150.0 | -133.33 | 2.52 | -76.37 | 0 | 0.14 | -22.22 | 75.0 | 0.11 | -8.33 | 57.14 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -23.08 | -109.23 | -120.77 |
| 19Q4 (4) | 0.35 | 133.33 | 0.0 | -0.33 | -273.68 | 0.0 | -0.02 | 95.24 | 0.0 | 0.1 | 242.86 | 0.0 | 0.02 | -94.12 | 0.0 | 0.16 | 0 | 0.0 | 0.02 | 100.0 | 0.0 | 10.67 | 0 | 0.0 | 0.18 | 20.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 250.00 | 116.67 | 0.0 |
| 19Q3 (3) | 0.15 | 50.0 | 0.0 | 0.19 | 533.33 | 0.0 | -0.42 | -366.67 | 0.0 | -0.07 | -800.0 | 0.0 | 0.34 | 161.54 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -75.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.15 | -65.12 | 0.0 | 0.11 | -67.65 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 115.38 | 315.38 | 0.0 |
| 19Q2 (2) | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.09 | -200.0 | 0.0 | 0.01 | 112.5 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.04 | 33.33 | 0.0 | 0.53 | 0 | 0.0 | 0.43 | 437.5 | 0.0 | 0.34 | 385.71 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 27.78 | -75.0 | 0.0 |
| 19Q1 (1) | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 111.11 | 0.0 | 0.0 |
