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) | -0.88 | 0 | 0.19 | 0 | -0.29 | 0 | -0.06 | 0 | -0.69 | 0 | 0.24 | 9.09 | 0 | 0 | 2.22 | 12.42 | 0.2 | 566.67 | 0.36 | -21.74 | 0.52 | 1.96 | 0 | 0 | -100.00 | 0 |
| 2022 (9) | 2.99 | 0 | -1.06 | 0 | -0.88 | 0 | -0.68 | 0 | 1.93 | 0 | 0.22 | -71.79 | 0 | 0 | 1.97 | -65.44 | 0.03 | -97.5 | 0.46 | -47.73 | 0.51 | 21.43 | 0 | 0 | 308.25 | 0 |
| 2021 (8) | -0.01 | 0 | -0.7 | 0 | 1.23 | 0 | 0.03 | -88.46 | -0.71 | 0 | 0.78 | 188.89 | 0 | 0 | 5.71 | 132.17 | 1.2 | 9.09 | 0.88 | 17.33 | 0.42 | 13.51 | 0.01 | -50.0 | -0.76 | 0 |
| 2020 (7) | 0.79 | -45.14 | 0.81 | 0 | -0.52 | 0 | 0.26 | 100.0 | 1.6 | 5233.33 | 0.27 | 8.0 | 0 | 0 | 2.46 | -9.43 | 1.1 | 89.66 | 0.75 | 44.23 | 0.37 | -7.5 | 0.02 | 100.0 | 69.30 | -55.24 |
| 2019 (6) | 1.44 | 0 | -1.41 | 0 | 0.03 | -92.5 | 0.13 | 0 | 0.03 | 0 | 0.25 | -35.9 | 0 | 0 | 2.72 | -34.43 | 0.58 | 9.43 | 0.52 | -16.13 | 0.4 | 48.15 | 0.01 | 0.0 | 154.84 | 0 |
| 2018 (5) | -0.02 | 0 | -0.45 | 0 | 0.4 | 300.0 | -0.12 | 0 | -0.47 | 0 | 0.39 | -31.58 | 0 | 0 | 4.14 | -38.49 | 0.53 | 65.62 | 0.62 | 588.89 | 0.27 | 22.73 | 0.01 | 0.0 | -2.22 | 0 |
| 2017 (4) | 0.31 | -41.51 | -0.93 | 0 | 0.1 | -50.0 | 0.2 | 0 | -0.62 | 0 | 0.57 | 58.33 | 0 | 0 | 6.74 | 79.11 | 0.32 | -40.74 | 0.09 | -76.92 | 0.22 | 46.67 | 0.01 | -50.0 | 96.88 | 2.36 |
| 2016 (3) | 0.53 | -7.02 | -0.45 | 0 | 0.2 | -80.39 | -0.02 | 0 | 0.08 | -60.0 | 0.36 | 5.88 | 0 | 0 | 3.76 | 8.43 | 0.54 | -12.9 | 0.39 | -39.06 | 0.15 | 36.36 | 0.02 | 0.0 | 94.64 | 27.85 |
| 2015 (2) | 0.57 | 23.91 | -0.37 | 0 | 1.02 | 1033.33 | -0.2 | 0 | 0.2 | -37.5 | 0.34 | 209.09 | 0 | 0 | 3.47 | 178.5 | 0.62 | 3.33 | 0.64 | 12.28 | 0.11 | 22.22 | 0.02 | 100.0 | 74.03 | 7.82 |
| 2014 (1) | 0.46 | 475.0 | -0.14 | 0 | 0.09 | 200.0 | -0.04 | 0 | 0.32 | 0 | 0.11 | -35.29 | 0 | 0 | 1.25 | -45.11 | 0.6 | 25.0 | 0.57 | 29.55 | 0.09 | 0.0 | 0.01 | 0.0 | 68.66 | 363.43 |
| 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) | 1.59 | 272.83 | 194.44 | -0.46 | -820.0 | 47.73 | -0.03 | 80.0 | 40.0 | 0.25 | 238.89 | 38.89 | 1.13 | 216.49 | 432.35 | 0.12 | 50.0 | 200.0 | 0 | 0 | 0 | 5.04 | 107.98 | 196.22 | 0.03 | -75.0 | 400.0 | -0.1 | -137.04 | -11.11 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 5300.00 | 2346.74 | 292.59 |
| 23Q3 (19) | -0.92 | -318.18 | -138.33 | -0.05 | -114.29 | 61.54 | -0.15 | 57.14 | 82.14 | -0.18 | -260.0 | 43.75 | -0.97 | -846.15 | -142.73 | 0.08 | 300.0 | -38.46 | 0 | 0 | 0 | 2.42 | 261.21 | -55.62 | 0.12 | 500.0 | 209.09 | 0.27 | 92.86 | 50.0 | 0.12 | -14.29 | -7.69 | 0 | 0 | 0 | -235.90 | -200.23 | -130.47 |
| 23Q2 (18) | -0.22 | 83.46 | 38.89 | 0.35 | 0.0 | 1850.0 | -0.35 | -240.0 | -600.0 | -0.05 | 37.5 | 82.76 | 0.13 | 113.27 | 134.21 | -0.04 | -150.0 | -300.0 | 0 | 0 | 0 | -1.50 | -146.43 | -312.03 | 0.02 | -33.33 | 300.0 | 0.14 | 180.0 | 0.0 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | -78.57 | 89.37 | 41.07 |
| 23Q1 (17) | -1.33 | -346.3 | -424.39 | 0.35 | 139.77 | 975.0 | 0.25 | 600.0 | 257.14 | -0.08 | -144.44 | 68.0 | -0.98 | -188.24 | -364.86 | 0.08 | 100.0 | 100.0 | 0 | 0 | 0 | 3.24 | 90.28 | 189.88 | 0.03 | 400.0 | -80.0 | 0.05 | 155.56 | -78.26 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | -738.89 | -154.73 | -730.76 |
| 22Q4 (16) | 0.54 | -77.5 | 38.46 | -0.88 | -576.92 | -131.58 | -0.05 | 94.05 | -131.25 | 0.18 | 156.25 | 500.0 | -0.34 | -114.98 | -3500.0 | 0.04 | -69.23 | -89.19 | 0 | 0 | 0 | 1.70 | -68.84 | -84.54 | -0.01 | 90.91 | -106.25 | -0.09 | -150.0 | -156.25 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | 1350.00 | 74.37 | 834.62 |
| 22Q3 (15) | 2.4 | 766.67 | 513.79 | -0.13 | -550.0 | -18.18 | -0.84 | -1580.0 | 28.21 | -0.32 | -10.34 | 0 | 2.27 | 697.37 | 428.99 | 0.13 | 550.0 | -7.14 | 0 | 0 | 0 | 5.46 | 670.17 | 33.04 | -0.11 | -1000.0 | -137.93 | 0.18 | 28.57 | -18.18 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | 774.19 | 680.65 | 540.49 |
| 22Q2 (14) | -0.36 | -187.8 | -500.0 | -0.02 | 50.0 | 77.78 | -0.05 | -171.43 | -102.2 | -0.29 | -16.0 | -825.0 | -0.38 | -202.7 | -153.33 | 0.02 | -50.0 | -77.78 | 0 | 0 | 0 | 0.71 | -36.52 | -69.9 | -0.01 | -106.67 | -102.44 | 0.14 | -39.13 | -50.0 | 0.13 | 8.33 | 30.0 | 0 | 0 | 0 | -133.33 | -213.82 | -744.44 |
| 22Q1 (13) | 0.41 | 5.13 | 70.83 | -0.04 | 89.47 | 66.67 | 0.07 | -56.25 | 275.0 | -0.25 | -933.33 | -525.0 | 0.37 | 3600.0 | 208.33 | 0.04 | -89.19 | -77.78 | 0 | 0 | 0 | 1.12 | -89.85 | -81.01 | 0.15 | -6.25 | -55.88 | 0.23 | 43.75 | 4.55 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 117.14 | -18.9 | 56.19 |
| 21Q4 (12) | 0.39 | 167.24 | -66.09 | -0.38 | -245.45 | -280.0 | 0.16 | 113.68 | 169.57 | 0.03 | 0 | -72.73 | 0.01 | 101.45 | -99.05 | 0.37 | 164.29 | 3800.0 | 0 | 0 | 0 | 11.01 | 168.22 | 3326.49 | 0.16 | -44.83 | -48.39 | 0.16 | -27.27 | -11.11 | 0.11 | 0.0 | 22.22 | 0 | 0 | -100.0 | 144.44 | 182.18 | -64.83 |
| 21Q3 (11) | -0.58 | -866.67 | 25.64 | -0.11 | -22.22 | -124.44 | -1.17 | -151.54 | -39.29 | 0 | -100.0 | -100.0 | -0.69 | -360.0 | -109.09 | 0.14 | 55.56 | 0.0 | 0 | 0 | 0 | 4.11 | 74.26 | -11.14 | 0.29 | -29.27 | -19.44 | 0.22 | -21.43 | -8.33 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | -175.76 | -1013.13 | 25.64 |
| 21Q2 (10) | -0.06 | -125.0 | -107.06 | -0.09 | 25.0 | -50.0 | 2.27 | 5775.0 | 11450.0 | 0.04 | 200.0 | -50.0 | -0.15 | -225.0 | -118.99 | 0.09 | -50.0 | 12.5 | 0 | 0 | 0 | 2.36 | -59.95 | -19.9 | 0.41 | 20.59 | 28.12 | 0.28 | 27.27 | 21.74 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | -15.79 | -121.05 | -105.94 |
| 21Q1 (9) | 0.24 | -79.13 | 155.81 | -0.12 | -20.0 | -123.53 | -0.04 | 82.61 | -107.02 | -0.04 | -136.36 | -233.33 | 0.12 | -88.57 | 50.0 | 0.18 | 1900.0 | 200.0 | 0 | 0 | 0 | 5.88 | 1823.53 | 123.53 | 0.34 | 9.68 | 209.09 | 0.22 | 22.22 | 144.44 | 0.1 | 11.11 | 11.11 | 0 | -100.0 | -100.0 | 75.00 | -81.74 | 133.14 |
| 20Q4 (8) | 1.15 | 247.44 | 88.52 | -0.1 | -122.22 | 67.74 | -0.23 | 72.62 | -1250.0 | 0.11 | 175.0 | -47.62 | 1.05 | 418.18 | 250.0 | -0.01 | -107.14 | -114.29 | 0 | 0 | 0 | -0.34 | -107.39 | -111.7 | 0.31 | -13.89 | 82.35 | 0.18 | -25.0 | 200.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0 | 0 | 410.71 | 273.76 | 1.0 |
| 20Q3 (7) | -0.78 | -191.76 | -750.0 | 0.45 | 850.0 | 130.61 | -0.84 | -4100.0 | -500.0 | 0.04 | -50.0 | 150.0 | -0.33 | -141.77 | 75.56 | 0.14 | 75.0 | 180.0 | 0 | 0 | 0 | 4.62 | 57.1 | 119.01 | 0.36 | 12.5 | 89.47 | 0.24 | 4.35 | 20.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -236.36 | -188.98 | -690.91 |
| 20Q2 (6) | 0.85 | 297.67 | 80.85 | -0.06 | -111.76 | -100.0 | -0.02 | -103.51 | -122.22 | 0.08 | 166.67 | 166.67 | 0.79 | 887.5 | 79.55 | 0.08 | 33.33 | 0.0 | 0 | 0 | 0 | 2.94 | 11.76 | -15.81 | 0.32 | 190.91 | 113.33 | 0.23 | 155.56 | 64.29 | 0.09 | 0.0 | -18.18 | 0 | -100.0 | 0 | 265.62 | 217.37 | 41.29 |
| 20Q1 (5) | -0.43 | -170.49 | -279.17 | 0.51 | 264.52 | 24.39 | 0.57 | 2750.0 | 296.55 | 0.03 | -85.71 | 250.0 | 0.08 | -73.33 | -87.69 | 0.06 | -14.29 | 20.0 | 0 | 0 | 0 | 2.63 | -9.77 | 12.63 | 0.11 | -35.29 | 57.14 | 0.09 | 50.0 | -25.0 | 0.09 | 0.0 | -10.0 | 0.01 | 0 | 0 | -226.32 | -155.65 | -307.46 |
| 19Q4 (4) | 0.61 | 408.33 | 0.0 | -0.31 | 78.91 | 0.0 | 0.02 | -90.48 | 0.0 | 0.21 | 362.5 | 0.0 | 0.3 | 122.22 | 0.0 | 0.07 | 40.0 | 0.0 | 0 | 0 | 0.0 | 2.92 | 38.25 | 0.0 | 0.17 | -10.53 | 0.0 | 0.06 | -70.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 406.67 | 916.67 | 0.0 |
| 19Q3 (3) | 0.12 | -74.47 | 0.0 | -1.47 | -4800.0 | 0.0 | 0.21 | 133.33 | 0.0 | -0.08 | -366.67 | 0.0 | -1.35 | -406.82 | 0.0 | 0.05 | -37.5 | 0.0 | 0 | 0 | 0.0 | 2.11 | -39.61 | 0.0 | 0.19 | 26.67 | 0.0 | 0.2 | 42.86 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 40.00 | -78.72 | 0.0 |
| 19Q2 (2) | 0.47 | 95.83 | 0.0 | -0.03 | -107.32 | 0.0 | 0.09 | 131.03 | 0.0 | 0.03 | 250.0 | 0.0 | 0.44 | -32.31 | 0.0 | 0.08 | 60.0 | 0.0 | 0 | 0 | 0.0 | 3.49 | 49.52 | 0.0 | 0.15 | 114.29 | 0.0 | 0.14 | 16.67 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 188.00 | 72.33 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 109.09 | 0.0 | 0.0 |
