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) | 17.86 | 64.31 | -2.68 | 0 | -14.96 | 0 | -0.01 | 0 | 15.18 | 40.04 | 0.02 | 100.0 | -2.63 | 0 | 0.05 | 59.55 | 7.05 | 22.4 | 5.2 | 22.93 | 0.08 | 14.29 | 0.01 | 0.0 | 337.62 | 33.87 |
| 2022 (9) | 10.87 | 0 | -0.03 | 0 | -10.12 | 0 | 1.57 | 0 | 10.84 | 0 | 0.01 | 0 | 0 | 0 | 0.03 | 0 | 5.76 | 104.98 | 4.23 | 61.45 | 0.07 | 0.0 | 0.01 | 0.0 | 252.20 | 0 |
| 2021 (8) | -17.48 | 0 | -0.04 | 0 | 16.29 | -15.94 | -0.33 | 0 | -17.52 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.81 | 0 | 2.62 | 0 | 0.07 | 40.0 | 0.01 | 0.0 | -647.41 | 0 |
| 2020 (7) | -18.03 | 0 | 0.25 | 0 | 19.38 | 327.81 | -2.4 | 0 | -17.78 | 0 | 0.01 | 0.0 | 0 | 0 | 0.60 | -89.88 | -0.5 | 0 | -0.89 | 0 | 0.05 | 0.0 | 0.01 | 0 | 0.00 | 0 |
| 2019 (6) | -3.13 | 0 | -1.66 | 0 | 4.53 | -86.09 | -1.45 | 0 | -4.79 | 0 | 0.01 | 0.0 | 0 | 0 | 5.88 | 1652.94 | -0.72 | 0 | -0.82 | 0 | 0.05 | 150.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -36.63 | 0 | -0.01 | 0 | 32.56 | 0 | -0.25 | 0 | -36.64 | 0 | 0.01 | 0.0 | 0 | 0 | 0.34 | 232.21 | -0.2 | 0 | -0.3 | 0 | 0.02 | -33.33 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 5.61 | 124.4 | 0.47 | -54.37 | -1.84 | 0 | 0.29 | -36.96 | 6.08 | 72.24 | 0.01 | 0 | 0 | 0 | 0.10 | 0 | 1.03 | 25.61 | 0.98 | 100.0 | 0.03 | 0.0 | 0.01 | 0.0 | 550.00 | 16.6 |
| 2016 (3) | 2.5 | 0 | 1.03 | -71.07 | -4.42 | 0 | 0.46 | 411.11 | 3.53 | 194.17 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.82 | 41.38 | 0.49 | 11.36 | 0.03 | 0.0 | 0.01 | 0.0 | 471.70 | 0 |
| 2015 (2) | -2.36 | 0 | 3.56 | 239.05 | -0.64 | 0 | 0.09 | 0 | 1.2 | 0 | 0.01 | -80.0 | 0 | 0 | 0.13 | -99.43 | 0.58 | 0 | 0.44 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | -491.67 | 0 |
| 2014 (1) | -7.86 | 0 | 1.05 | 0 | 5.27 | -51.11 | -0.36 | 0 | -6.81 | 0 | 0.05 | 400.0 | 0 | 0 | 22.73 | 22604.55 | -0.51 | 0 | -0.58 | 0 | 0.03 | 0.0 | 0.01 | 0.0 | 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) | -1.3 | -214.04 | -168.06 | 0 | 100.0 | 100.0 | 0.21 | -79.81 | 130.88 | -0.58 | -114.81 | -166.67 | -1.3 | 14.47 | -168.42 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | -113.33 | -169.23 | -0.23 | -122.33 | -1250.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 1.14 | -92.7 | 660.0 | -2.66 | -13200.0 | -26500.0 | 1.04 | 106.82 | 1200.0 | -0.27 | -127.55 | 20.59 | -1.52 | -109.74 | -1185.71 | 0.01 | 0.0 | 0 | -2.64 | 0 | 0 | 0.22 | 447.08 | 0 | 1.35 | -73.63 | 90.14 | 1.03 | -73.86 | 106.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 108.57 | -72.47 | 276.38 |
| 23Q2 (18) | 15.62 | 550.83 | 132.1 | -0.02 | 0 | -100.0 | -15.26 | -1523.4 | -102.93 | 0.98 | 853.85 | 113.04 | 15.6 | 550.0 | 132.14 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 5.12 | 573.68 | 83.51 | 3.94 | 756.52 | 77.48 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 394.44 | -21.11 | 31.29 |
| 23Q1 (17) | 2.4 | 25.65 | 14.83 | 0 | 100.0 | 100.0 | -0.94 | -38.24 | 53.0 | -0.13 | -114.94 | -122.03 | 2.4 | 26.32 | 15.38 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.76 | 192.31 | -62.0 | 0.46 | 2200.0 | -69.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | -89.53 | 263.64 |
| 22Q4 (16) | 1.91 | 1173.33 | 138.75 | -0.01 | 0.0 | 96.67 | -0.68 | -950.0 | 69.51 | 0.87 | 355.88 | 1350.0 | 1.9 | 1257.14 | 280.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0 | 0.26 | -63.38 | -69.77 | 0.02 | -96.0 | -96.3 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 4775.00 | 16453.33 | 3242.5 |
| 22Q3 (15) | 0.15 | -97.77 | -96.63 | -0.01 | 0.0 | -103.33 | 0.08 | 101.06 | 102.45 | -0.34 | -173.91 | -153.12 | 0.14 | -97.92 | -97.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.71 | -74.55 | -69.92 | 0.5 | -77.48 | -81.06 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 28.85 | -90.4 | -82.76 |
| 22Q2 (14) | 6.73 | 222.01 | 132.28 | -0.01 | 0.0 | -114.29 | -7.52 | -276.0 | -136.54 | 0.46 | -22.03 | 192.0 | 6.72 | 223.08 | 132.34 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.79 | 39.5 | 1262.5 | 2.22 | 48.0 | 816.13 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 300.45 | 118.51 | 0 |
| 22Q1 (13) | 2.09 | 161.25 | 211.17 | -0.01 | 96.67 | 90.91 | -2.0 | 10.31 | -266.67 | 0.59 | 883.33 | 209.26 | 2.08 | 316.0 | 204.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.0 | 132.56 | 1276.47 | 1.5 | 177.78 | 676.92 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 137.50 | -3.75 | 0 |
| 21Q4 (12) | 0.8 | -82.02 | 106.37 | -0.3 | -200.0 | -124.19 | -2.23 | 31.6 | -118.69 | 0.06 | -90.62 | 109.23 | 0.5 | -89.47 | 104.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.86 | -63.56 | 530.0 | 0.54 | -79.55 | 242.11 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 142.86 | -14.61 | 0 |
| 21Q3 (11) | 4.45 | 121.34 | 245.42 | 0.3 | 328.57 | 3.45 | -3.26 | -115.84 | -188.59 | 0.64 | 228.0 | 168.82 | 4.75 | 122.86 | 271.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.36 | 1083.33 | 3050.0 | 2.64 | 951.61 | 1652.94 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 167.29 | 0 | 0 |
| 21Q2 (10) | -20.85 | -1009.04 | -1271.71 | 0.07 | 163.64 | 105.51 | 20.58 | 1615.0 | 691.54 | -0.5 | 7.41 | 3.85 | -20.78 | -944.22 | -644.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.24 | -41.18 | -200.0 | -0.31 | -19.23 | -93.75 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -1.88 | 85.03 | -111.24 | -0.11 | -108.87 | -1000.0 | 1.2 | -89.94 | 3.45 | -0.54 | 16.92 | -80.0 | -1.99 | 82.42 | -121.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | 15.0 | -13.33 | -0.26 | 31.58 | -44.44 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -12.56 | -310.46 | -7750.0 | 1.24 | 327.59 | 282.35 | 11.93 | 224.18 | 2286.0 | -0.65 | 30.11 | 2.99 | -11.32 | -308.66 | -1247.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -150.0 | -33.33 | -0.38 | -123.53 | -111.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -3.06 | -101.32 | -1120.0 | 0.29 | 122.83 | 174.36 | 3.68 | 41.54 | 2064.71 | -0.93 | -78.85 | -106.67 | -2.77 | 0.72 | -2977.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 0.0 | 46.67 | -0.17 | -6.25 | -6.25 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -1.52 | -70.79 | -192.31 | -1.27 | -12600.0 | -118.97 | 2.6 | 124.14 | 168.04 | -0.52 | -73.33 | -79.31 | -2.79 | -210.0 | -153.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | 46.67 | 65.22 | -0.16 | 11.11 | 40.74 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.89 | -456.25 | 67.52 | -0.01 | 98.53 | 0 | 1.16 | 132.0 | -59.86 | -0.3 | 55.22 | -650.0 | -0.9 | -7.14 | 67.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | 0.0 | 16.67 | -0.18 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.16 | -153.33 | 0.0 | -0.68 | -74.36 | 0.0 | 0.5 | 194.12 | 0.0 | -0.67 | -48.89 | 0.0 | -0.84 | -833.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.18 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.3 | 157.69 | 0.0 | -0.39 | 32.76 | 0.0 | 0.17 | -82.47 | 0.0 | -0.45 | -55.17 | 0.0 | -0.09 | 91.82 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.15 | 34.78 | 0.0 | -0.16 | 40.74 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.52 | 81.02 | 0.0 | -0.58 | 0 | 0.0 | 0.97 | -66.44 | 0.0 | -0.29 | -625.0 | 0.0 | -1.1 | 59.85 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.23 | -27.78 | 0.0 | -0.27 | -28.57 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -2.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -2.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
