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) | -1.02 | 0 | -0.94 | 0 | 2.18 | 0 | -0.01 | 0 | -1.96 | 0 | 0.1 | 150.0 | 0 | 0 | 8.47 | 344.92 | -0.69 | 0 | -0.58 | 0 | 0.25 | -16.67 | 0.01 | -66.67 | 0.00 | 0 |
| 2022 (9) | 0.57 | -12.31 | -0.26 | 0 | -0.68 | 0 | 0.01 | 0 | 0.31 | 29.17 | 0.04 | -69.23 | 0 | 0 | 1.90 | -44.91 | -0.32 | 0 | -0.22 | 0 | 0.3 | -16.67 | 0.03 | -40.0 | 518.18 | 194.97 |
| 2021 (8) | 0.65 | -39.81 | -0.41 | 0 | -0.31 | 0 | 0 | 0 | 0.24 | -64.18 | 0.13 | 62.5 | 0 | 0 | 3.46 | 63.8 | 0.25 | 400.0 | -0.04 | 0 | 0.36 | -36.84 | 0.05 | 66.67 | 175.68 | 4.1 |
| 2020 (7) | 1.08 | 45.95 | -0.41 | 0 | -0.74 | 0 | 0 | 0 | 0.67 | 0.0 | 0.08 | -27.27 | 0 | 0 | 2.11 | -17.29 | 0.05 | -86.49 | 0.04 | 0 | 0.57 | -6.56 | 0.03 | 50.0 | 168.75 | 0 |
| 2019 (6) | 0.74 | -45.19 | -0.07 | 0 | -0.45 | 0 | 0 | 0 | 0.67 | -33.0 | 0.11 | 10.0 | 0 | 0 | 2.55 | 13.32 | 0.37 | -47.14 | -0.82 | 0 | 0.61 | 10.91 | 0.02 | 100.0 | 0.00 | 0 |
| 2018 (5) | 1.35 | 0.0 | -0.35 | 0 | -0.83 | 0 | 0 | 0 | 1.0 | -20.63 | 0.1 | 25.0 | -0.01 | 0 | 2.25 | 45.27 | 0.7 | 48.94 | 0.09 | 0 | 0.55 | 0.0 | 0.01 | -80.0 | 207.69 | 0 |
| 2017 (4) | 1.35 | 66.67 | -0.09 | 0 | -1.0 | 0 | 0.02 | 0 | 1.26 | 530.0 | 0.08 | -75.0 | -0.01 | 0 | 1.55 | -78.29 | 0.47 | -14.55 | -0.77 | 0 | 0.55 | -1.79 | 0.05 | -16.67 | 0.00 | 0 |
| 2016 (3) | 0.81 | -33.06 | -0.61 | 0 | 0.72 | 0 | 0 | 0 | 0.2 | -4.76 | 0.32 | -62.79 | -0.02 | 0 | 7.14 | -49.34 | 0.55 | -64.97 | -0.07 | 0 | 0.56 | 7.69 | 0.06 | 50.0 | 147.27 | -25.76 |
| 2015 (2) | 1.21 | 157.45 | -1.0 | 0 | -0.03 | 0 | 0.26 | 36.84 | 0.21 | 0 | 0.86 | 2.38 | -0.01 | 0 | 14.10 | -40.92 | 1.57 | 112.16 | 0.05 | 66.67 | 0.52 | 67.74 | 0.04 | 33.33 | 198.36 | 56.16 |
| 2014 (1) | 0.47 | 0 | -2.38 | 0 | 2.4 | 1746.15 | 0.19 | 0 | -1.91 | 0 | 0.84 | 0 | 0 | 0 | 23.86 | 0 | 0.74 | 0 | 0.03 | 0 | 0.31 | 342.86 | 0.03 | 200.0 | 127.03 | 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) | -0.77 | -413.33 | -1440.0 | -0.81 | -478.57 | -131.43 | 2.24 | 11300.0 | 11300.0 | 0 | 100.0 | 0 | -1.58 | -444.83 | -295.0 | 0.06 | 100.0 | 500.0 | 0 | 0 | 0 | 30.00 | 290.0 | 740.0 | -0.27 | -28.57 | -58.82 | -0.31 | -138.46 | -158.33 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.15 | -275.0 | -151.72 | -0.14 | -1300.0 | -216.67 | -0.02 | 0.0 | 0.0 | -0.02 | 0 | 0 | -0.29 | -480.0 | -170.73 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 7.69 | 161.54 | 353.85 | -0.21 | -110.0 | -40.0 | -0.13 | -85.71 | -160.0 | 0.06 | 0.0 | -25.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | -0.04 | 33.33 | -166.67 | -0.01 | -150.0 | 50.0 | -0.02 | 0.0 | 90.91 | 0 | 0 | -100.0 | -0.05 | -25.0 | -225.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 2.94 | 0 | 73.53 | -0.1 | 9.09 | -150.0 | -0.07 | 0.0 | -40.0 | 0.06 | 0.0 | -25.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.06 | -20.0 | -121.43 | 0.02 | 105.71 | 200.0 | -0.02 | 0.0 | 95.35 | 0 | 0 | 0 | -0.04 | 90.0 | -115.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.11 | 35.29 | -466.67 | -0.07 | 41.67 | 0 | 0.06 | -14.29 | -25.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -0.05 | -117.24 | -125.0 | -0.35 | -391.67 | 0 | -0.02 | 0.0 | 33.33 | 0 | 0 | 0 | -0.4 | -197.56 | -300.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 3.57 | 110.71 | 0 | -0.17 | -13.33 | -270.0 | -0.12 | -140.0 | 0 | 0.07 | -12.5 | -12.5 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.29 | 383.33 | 26.09 | 0.12 | 700.0 | 400.0 | -0.02 | 90.91 | 33.33 | 0 | -100.0 | 0 | 0.41 | 925.0 | 115.79 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 1.69 | 0.0 | -55.51 | -0.15 | -275.0 | -314.29 | -0.05 | 0.0 | 0 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 725.00 | 383.33 | 152.17 |
| 22Q2 (14) | 0.06 | -78.57 | -57.14 | -0.02 | 0.0 | 60.0 | -0.22 | 48.84 | 0.0 | 0.01 | 0 | 0 | 0.04 | -84.62 | -55.56 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 1.69 | 8.47 | -72.32 | -0.04 | -233.33 | -180.0 | -0.05 | 0 | -150.0 | 0.08 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 150.00 | -51.79 | -3.57 |
| 22Q1 (13) | 0.28 | 40.0 | 211.11 | -0.02 | 0 | 93.75 | -0.43 | -1333.33 | -1333.33 | 0 | 0 | 0 | 0.26 | 30.0 | 213.04 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 1.56 | 0 | -48.96 | 0.03 | -70.0 | 0.0 | 0 | 0 | 100.0 | 0.08 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 311.11 | 40.0 | 280.25 |
| 21Q4 (12) | 0.2 | -13.04 | -42.86 | 0 | 100.0 | 100.0 | -0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.2 | 5.26 | 400.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.1 | 42.86 | 0 | 0 | 0 | -100.0 | 0.08 | 14.29 | -38.46 | 0.01 | 0.0 | 0.0 | 222.22 | -22.71 | 26.98 |
| 21Q3 (11) | 0.23 | 64.29 | 9.52 | -0.04 | 20.0 | -100.0 | -0.03 | 86.36 | 91.18 | 0 | 0 | 0 | 0.19 | 111.11 | 0.0 | 0.04 | -33.33 | 33.33 | 0 | 0 | 0 | 3.81 | -37.78 | 9.21 | 0.07 | 40.0 | 75.0 | 0 | 100.0 | -100.0 | 0.07 | -30.0 | -50.0 | 0.01 | 0.0 | 0.0 | 287.50 | 84.82 | 119.05 |
| 21Q2 (10) | 0.14 | 55.56 | -53.33 | -0.05 | 84.38 | 16.67 | -0.22 | -633.33 | -450.0 | 0 | 0 | 100.0 | 0.09 | 139.13 | -62.5 | 0.06 | 100.0 | 500.0 | 0 | 0 | 0 | 6.12 | 100.0 | 487.76 | 0.05 | 66.67 | 400.0 | -0.02 | 0.0 | 0 | 0.1 | -16.67 | -28.57 | 0.01 | 0.0 | 0.0 | 155.56 | 90.12 | -22.22 |
| 21Q1 (9) | 0.09 | -74.29 | -59.09 | -0.32 | -3.23 | -3100.0 | -0.03 | 0.0 | 91.18 | 0 | 0 | -100.0 | -0.23 | -675.0 | -209.52 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 3.06 | -12.24 | 239.8 | 0.03 | 0 | 0 | -0.02 | -133.33 | 33.33 | 0.12 | -7.69 | -20.0 | 0.01 | 0.0 | 0 | 81.82 | -53.25 | -55.37 |
| 20Q4 (8) | 0.35 | 66.67 | 52.17 | -0.31 | -1450.0 | -200.0 | -0.03 | 91.18 | 25.0 | 0 | 0 | 100.0 | 0.04 | -78.95 | -92.59 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.49 | 0.0 | 39.53 | 0 | -100.0 | -100.0 | 0.06 | 500.0 | 0.0 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | 0 | 175.00 | 33.33 | 59.78 |
| 20Q3 (7) | 0.21 | -30.0 | 0.0 | -0.02 | 66.67 | 0 | -0.34 | -750.0 | -750.0 | 0 | 100.0 | 0 | 0.19 | -20.83 | -9.52 | 0.03 | 200.0 | -57.14 | 0 | 0 | 0 | 3.49 | 234.88 | -50.17 | 0.04 | 300.0 | -60.0 | 0.01 | 0 | -50.0 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0 | 131.25 | -34.38 | 6.25 |
| 20Q2 (6) | 0.3 | 36.36 | 150.0 | -0.06 | -500.0 | 88.24 | -0.04 | 88.24 | 87.88 | -0.01 | -200.0 | 0 | 0.24 | 14.29 | 161.54 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.04 | 15.62 | 10.42 | 0.01 | 0 | -83.33 | 0 | 100.0 | 100.0 | 0.14 | -6.67 | -6.67 | 0.01 | 0 | 0 | 200.00 | 9.09 | 133.33 |
| 20Q1 (5) | 0.22 | -4.35 | 29.41 | -0.01 | -103.23 | -107.69 | -0.34 | -750.0 | -750.0 | 0.01 | 133.33 | 0 | 0.21 | -61.11 | -30.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.90 | -63.96 | -5.41 | 0 | -100.0 | -100.0 | -0.03 | -150.0 | 96.67 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 183.33 | 67.39 | 0 |
| 19Q4 (4) | 0.23 | 9.52 | 0.0 | 0.31 | 0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.03 | 0 | 0.0 | 0.54 | 157.14 | 0.0 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0.0 | 2.50 | -64.29 | 0.0 | 0.11 | 10.0 | 0.0 | 0.06 | 200.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 109.52 | -11.34 | 0.0 |
| 19Q3 (3) | 0.21 | 75.0 | 0.0 | 0 | 100.0 | 0.0 | -0.04 | 87.88 | 0.0 | 0 | 0 | 0.0 | 0.21 | 153.85 | 0.0 | 0.07 | 600.0 | 0.0 | 0 | 0 | 0.0 | 7.00 | 642.0 | 0.0 | 0.1 | 66.67 | 0.0 | 0.02 | 300.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 123.53 | 44.12 | 0.0 |
| 19Q2 (2) | 0.12 | -29.41 | 0.0 | -0.51 | -492.31 | 0.0 | -0.33 | -725.0 | 0.0 | 0 | 0 | 0.0 | -0.39 | -230.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.94 | -0.94 | 0.0 | 0.06 | -33.33 | 0.0 | -0.01 | 98.89 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 85.71 | 0 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
