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) | 0.69 | -37.84 | -0.2 | 0 | 0.62 | 0 | -1.82 | 0 | 0.49 | -59.17 | 0.04 | 0.0 | 0 | 0 | 0.45 | -43.05 | 0.85 | 226.92 | 0.76 | 100.0 | 0.11 | 10.0 | 0.02 | 100.0 | 77.53 | -65.78 |
| 2022 (9) | 1.11 | 44.16 | 0.09 | 0 | -2.45 | 0 | 0.01 | 0 | 1.2 | 126.42 | 0.04 | 33.33 | 0 | 0 | 0.79 | 67.2 | 0.26 | -29.73 | 0.38 | -15.56 | 0.1 | 0.0 | 0.01 | 0 | 226.53 | 61.81 |
| 2021 (8) | 0.77 | 20.31 | -0.24 | 0 | 0.61 | 0 | -0.1 | 0 | 0.53 | -43.62 | 0.03 | 50.0 | 0 | 0 | 0.47 | 75.16 | 0.37 | -24.49 | 0.45 | -10.0 | 0.1 | 11.11 | 0 | 0 | 140.00 | 31.25 |
| 2020 (7) | 0.64 | 1.59 | 0.3 | -57.14 | -0.57 | 0 | 0.06 | 0 | 0.94 | -29.32 | 0.02 | 100.0 | 0 | 0 | 0.27 | 91.6 | 0.49 | 133.33 | 0.5 | 85.19 | 0.09 | 12.5 | 0.01 | 0.0 | 106.67 | -39.05 |
| 2019 (6) | 0.63 | 0 | 0.7 | -78.98 | -3.64 | 0 | -0.07 | 0 | 1.33 | -24.0 | 0.01 | 0 | 0 | 0 | 0.14 | 0 | 0.21 | -46.15 | 0.27 | -46.0 | 0.08 | 300.0 | 0.01 | 0.0 | 175.00 | 0 |
| 2018 (5) | -1.58 | 0 | 3.33 | 0 | 0.7 | 0 | -1.78 | 0 | 1.75 | -70.29 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.39 | 85.71 | 0.5 | 0 | 0.02 | -33.33 | 0.01 | 0 | -298.11 | 0 |
| 2017 (4) | 7.88 | 134.52 | -1.99 | 0 | -7.25 | 0 | 1.68 | 1020.0 | 5.89 | 33.26 | 0.03 | 50.0 | 0 | 0 | 0.62 | 1666.98 | 0.21 | 0 | -1.2 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 3.36 | 0 | 1.06 | -16.54 | -4.75 | 0 | 0.15 | 0 | 4.42 | 0 | 0.02 | -66.67 | 1.11 | 0 | 0.03 | -68.51 | -1.38 | 0 | -1.37 | 0 | 0.03 | -57.14 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -1.37 | 0 | 1.27 | 0 | -0.82 | 0 | -2.52 | 0 | -0.1 | 0 | 0.06 | 50.0 | -0.78 | 0 | 0.11 | 47.28 | 0.72 | -55.0 | 0.03 | -93.48 | 0.07 | -30.0 | 0.01 | 0.0 | -1245.45 | 0 |
| 2014 (1) | 1.23 | -56.23 | -4.05 | 0 | 3.65 | 0 | 1.3 | 0 | -2.82 | 0 | 0.04 | -63.64 | 0.21 | 0 | 0.08 | -62.22 | 1.6 | 22.14 | 0.46 | -14.81 | 0.1 | 11.11 | 0.01 | 0.0 | 215.79 | -50.85 |
| 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) | 0.66 | 13.79 | -13.16 | 0.61 | 365.22 | 1933.33 | -0.19 | -127.54 | 68.85 | -1.51 | -571.88 | -112.68 | 1.27 | 262.86 | 60.76 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.19 | 46.15 | -9.52 | 0.17 | -5.56 | -29.17 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 314.29 | 19.21 | 11.65 |
| 23Q3 (19) | 0.58 | 75.76 | 2800.0 | -0.23 | -283.33 | -264.29 | 0.69 | 256.82 | 309.09 | 0.32 | 136.36 | -11.11 | 0.35 | 29.63 | 118.75 | 0.04 | 0 | 0 | 0 | 0 | 0 | 2.33 | 0 | 0 | 0.13 | -72.34 | 316.67 | 0.18 | -48.57 | 350.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 263.64 | 203.58 | 822.73 |
| 23Q2 (18) | 0.33 | 137.5 | 6.45 | -0.06 | 88.46 | 76.92 | -0.44 | -180.0 | 63.33 | -0.88 | -466.67 | -414.29 | 0.27 | 119.29 | 440.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.47 | 571.43 | 683.33 | 0.35 | 600.0 | 600.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 86.84 | 107.89 | -80.39 |
| 23Q1 (17) | -0.88 | -215.79 | -3033.33 | -0.52 | -1833.33 | -373.68 | 0.55 | 190.16 | 283.33 | 0.24 | 133.8 | 200.0 | -1.4 | -277.22 | -736.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.07 | -66.67 | 40.0 | 0.05 | -79.17 | 0.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -1100.00 | -490.79 | -2666.67 |
| 22Q4 (16) | 0.76 | 3700.0 | -27.62 | 0.03 | -78.57 | -90.62 | -0.61 | -84.85 | -408.33 | -0.71 | -297.22 | -33.96 | 0.79 | 393.75 | -42.34 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | 450.0 | -38.24 | 0.24 | 500.0 | -17.24 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 281.48 | 885.19 | -16.9 |
| 22Q3 (15) | 0.02 | -93.55 | 112.5 | 0.14 | 153.85 | 132.56 | -0.33 | 72.5 | -22.22 | 0.36 | 28.57 | 1900.0 | 0.16 | 220.0 | 127.12 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.06 | -200.0 | -142.86 | 0.04 | -20.0 | -84.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 28.57 | -93.55 | 148.21 |
| 22Q2 (14) | 0.31 | 933.33 | 616.67 | -0.26 | -236.84 | -100.0 | -1.2 | -300.0 | -206.19 | 0.28 | 250.0 | -36.36 | 0.05 | -77.27 | 126.32 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 3.03 | 203.03 | 81.82 | 0.06 | 20.0 | 154.55 | 0.05 | 0.0 | 150.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 442.86 | 933.33 | 0 |
| 22Q1 (13) | 0.03 | -97.14 | 150.0 | 0.19 | -40.62 | 0 | -0.3 | -150.0 | -130.77 | 0.08 | 115.09 | 700.0 | 0.22 | -83.94 | 466.67 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 1.00 | 0 | 72.0 | 0.05 | -85.29 | 400.0 | 0.05 | -82.76 | 400.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 42.86 | -87.35 | 121.43 |
| 21Q4 (12) | 1.05 | 756.25 | 208.82 | 0.32 | 174.42 | 100.0 | -0.12 | 55.56 | 82.09 | -0.53 | -2550.0 | -541.67 | 1.37 | 332.2 | 174.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.34 | 142.86 | 161.54 | 0.29 | 16.0 | 222.22 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 338.71 | 671.57 | 9.58 |
| 21Q3 (11) | -0.16 | -166.67 | 50.0 | -0.43 | -230.77 | -330.0 | -0.27 | -123.89 | -131.76 | -0.02 | -104.55 | -105.26 | -0.59 | -210.53 | -40.48 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.64 | -61.78 | 0 | 0.14 | 227.27 | 16.67 | 0.25 | 350.0 | 19.05 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | -59.26 | 0 | 57.41 |
| 21Q2 (10) | -0.06 | 0.0 | -103.77 | -0.13 | 0 | 82.89 | 1.13 | 969.23 | 405.41 | 0.44 | 4300.0 | 780.0 | -0.19 | -216.67 | -122.89 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.67 | 186.67 | 196.67 | -0.11 | -1200.0 | -164.71 | -0.1 | -1100.0 | -166.67 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q1 (9) | -0.06 | -117.65 | 87.23 | 0 | -100.0 | -100.0 | -0.13 | 80.6 | 65.79 | 0.01 | -91.67 | 0.0 | -0.06 | -112.0 | -400.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.58 | 0 | -7.56 | 0.01 | -92.31 | -85.71 | 0.01 | -88.89 | -80.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -200.00 | -164.71 | 70.21 |
| 20Q4 (8) | 0.34 | 206.25 | 187.18 | 0.16 | 260.0 | 433.33 | -0.67 | -178.82 | -368.0 | 0.12 | -68.42 | 340.0 | 0.5 | 219.05 | 238.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | 8.33 | 18.18 | 0.09 | -57.14 | -25.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 309.09 | 322.16 | 210.96 |
| 20Q3 (7) | -0.32 | -120.13 | -3.23 | -0.1 | 86.84 | -125.64 | 0.85 | 329.73 | 365.62 | 0.38 | 660.0 | 130.4 | -0.42 | -150.6 | -625.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.12 | -29.41 | 500.0 | 0.21 | 40.0 | 162.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -139.13 | -114.88 | 55.12 |
| 20Q2 (6) | 1.59 | 438.3 | 857.14 | -0.76 | -255.1 | -500.0 | -0.37 | 2.63 | -3800.0 | 0.05 | 400.0 | -96.0 | 0.83 | 4050.0 | 4250.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.56 | -10.67 | 121.91 | 0.17 | 142.86 | 54.55 | 0.15 | 200.0 | 66.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 935.29 | 239.3 | 589.92 |
| 20Q1 (5) | -0.47 | -20.51 | -130.72 | 0.49 | 1533.33 | 390.0 | -0.38 | -252.0 | 89.36 | 0.01 | 120.0 | 150.0 | 0.02 | 105.56 | -98.77 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.63 | 0 | 0 | 0.07 | -36.36 | 333.33 | 0.05 | -58.33 | 600.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -671.43 | -141.03 | -104.39 |
| 19Q4 (4) | -0.39 | -25.81 | 0.0 | 0.03 | -92.31 | 0.0 | 0.25 | 178.12 | 0.0 | -0.05 | 96.0 | 0.0 | -0.36 | -550.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.11 | 450.0 | 0.0 | 0.12 | 50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -278.57 | 10.14 | 0.0 |
| 19Q3 (3) | -0.31 | -47.62 | 0.0 | 0.39 | 105.26 | 0.0 | -0.32 | -3300.0 | 0.0 | -1.25 | -200.0 | 0.0 | 0.08 | 500.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.02 | -81.82 | 0.0 | 0.08 | -11.11 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -310.00 | -62.38 | 0.0 |
| 19Q2 (2) | -0.21 | -113.73 | 0.0 | 0.19 | 90.0 | 0.0 | 0.01 | 100.28 | 0.0 | 1.25 | 6350.0 | 0.0 | -0.02 | -101.23 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.25 | 0 | 0.0 | 0.11 | 466.67 | 0.0 | 0.09 | 1000.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -190.91 | -101.25 | 0.0 |
| 19Q1 (1) | 1.53 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -3.57 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15300.00 | 0.0 | 0.0 |
