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) | -0.39 | 0 | 0.27 | -49.06 | -0.29 | 0 | -0.08 | 0 | -0.12 | 0 | 0.55 | 358.33 | 0 | 0 | 28.50 | 624.31 | -1.36 | 0 | 0.37 | 0 | 0.26 | 30.0 | 0.03 | 50.0 | -59.09 | 0 |
| 2022 (9) | 1.61 | 0 | 0.53 | 55.88 | -2.42 | 0 | 0.03 | 0 | 2.14 | 637.93 | 0.12 | -25.0 | 0 | 0 | 3.93 | -9.02 | -5.34 | 0 | -3.85 | 0 | 0.2 | 53.85 | 0.02 | 100.0 | 0.00 | 0 |
| 2021 (8) | -0.05 | 0 | 0.34 | 0 | -0.44 | 0 | -0.22 | 0 | 0.29 | 0 | 0.16 | 433.33 | 0 | 0 | 4.32 | 476.58 | 1.27 | -14.19 | 0.52 | -57.72 | 0.13 | 30.0 | 0.01 | 0.0 | -7.58 | 0 |
| 2020 (7) | -11.54 | 0 | -2.24 | 0 | -0.11 | 0 | 0.11 | 0 | -13.78 | 0 | 0.03 | 50.0 | 0 | 0 | 0.75 | 21.12 | 1.48 | 0 | 1.23 | -72.61 | 0.1 | -61.54 | 0.01 | 0 | -861.19 | 0 |
| 2019 (6) | -0.72 | 0 | 27.71 | 277000.0 | -11.71 | 0 | -0.21 | 0 | 26.99 | 53880.0 | 0.02 | 0.0 | 0 | 0 | 0.62 | 9.91 | -1.62 | 0 | 4.49 | 0 | 0.26 | -13.33 | 0 | 0 | -15.16 | 0 |
| 2018 (5) | 0.04 | 300.0 | 0.01 | 0 | 0.01 | -75.0 | -0.05 | 0 | 0.05 | 400.0 | 0.02 | 0.0 | 0 | 0 | 0.56 | 9.86 | -0.25 | 0 | -0.32 | 0 | 0.3 | -3.23 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.01 | 0 | 0 | 0 | 0.04 | -80.0 | -0.69 | 0 | 0.01 | 0 | 0.02 | -50.0 | -0.01 | 0 | 0.51 | -56.03 | -0.11 | 0 | 0.39 | 0 | 0.31 | -3.12 | 0 | 0 | 1.43 | 0 |
| 2016 (3) | -0.29 | 0 | -0.05 | 0 | 0.2 | -48.72 | -0.17 | 0 | -0.34 | 0 | 0.04 | -33.33 | -0.01 | 0 | 1.17 | -23.42 | -0.56 | 0 | -0.26 | 0 | 0.32 | 3.23 | 0 | 0 | -483.33 | 0 |
| 2015 (2) | -0.47 | 0 | 0.07 | -72.0 | 0.39 | 0 | -0.85 | 0 | -0.4 | 0 | 0.06 | 100.0 | -0.02 | 0 | 1.52 | 224.87 | -0.78 | 0 | 0.3 | -86.43 | 0.31 | -52.31 | 0.01 | 0.0 | -75.81 | 0 |
| 2014 (1) | 2.72 | 0 | 0.25 | -3.85 | -3.03 | 0 | 0.04 | 0 | 2.97 | 0 | 0.03 | 0.0 | 0 | 0 | 0.47 | 47.81 | -1.51 | 0 | 2.21 | 0 | 0.65 | -60.84 | 0.01 | -50.0 | 94.77 | 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) | -0.4 | -180.0 | -566.67 | 0.5 | 134.97 | 900.0 | -0.05 | 16.67 | 44.44 | -0.1 | -1100.0 | -433.33 | 0.1 | 110.75 | 1100.0 | 0.09 | -62.5 | 200.0 | 0 | 0 | 0 | 16.36 | -63.86 | 189.09 | -0.35 | -16.67 | -162.5 | 0.27 | 345.45 | 107.69 | 0.08 | 0.0 | 60.0 | 0.01 | 0.0 | 0.0 | -111.11 | 0 | -251.85 |
| 23Q3 (19) | 0.5 | 256.25 | -57.26 | -1.43 | -238.83 | -326.98 | -0.06 | -50.0 | 95.35 | 0.01 | 0 | 200.0 | -0.93 | -230.99 | -151.67 | 0.24 | 20.0 | 700.0 | 0 | 0 | 0 | 45.28 | 6.42 | 1137.74 | -0.3 | 6.25 | 80.52 | -0.11 | 21.43 | 90.0 | 0.08 | 60.0 | 60.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.32 | -88.24 | -136.36 | 1.03 | 472.22 | 3533.33 | -0.04 | 71.43 | 96.0 | 0 | -100.0 | -100.0 | 0.71 | 7000.0 | -16.47 | 0.2 | 1900.0 | 300.0 | 0 | 0 | 0 | 42.55 | 1517.02 | 904.26 | -0.32 | 17.95 | 88.85 | -0.14 | -140.0 | 92.55 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.17 | -183.33 | 55.26 | 0.18 | 260.0 | 263.64 | -0.14 | -55.56 | -366.67 | 0.01 | -66.67 | 0 | 0.01 | 200.0 | 102.04 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 2.63 | -53.51 | 39.47 | -0.39 | -169.64 | 73.83 | 0.35 | 169.23 | 134.65 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0 | -41.46 | -31.3 | 0 |
| 22Q4 (16) | -0.06 | -105.13 | -110.34 | 0.05 | -92.06 | 400.0 | -0.09 | 93.02 | 75.0 | 0.03 | 400.0 | 0 | -0.01 | -100.56 | -101.69 | 0.03 | 0.0 | -80.0 | 0 | 0 | 0 | 5.66 | 54.72 | -52.83 | 0.56 | 136.36 | -9.68 | 0.13 | 111.82 | -76.36 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0 | -31.58 | 0 | -132.12 |
| 22Q3 (15) | 1.17 | 32.95 | 185.4 | 0.63 | 2200.0 | 46.51 | -1.29 | -29.0 | -4200.0 | -0.01 | -200.0 | 83.33 | 1.8 | 111.76 | 291.49 | 0.03 | -40.0 | 200.0 | 0 | 0 | 0 | 3.66 | -13.66 | 0 | -1.54 | 46.34 | 65.47 | -1.1 | 41.49 | 63.33 | 0.05 | 0.0 | 66.67 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 0.88 | 331.58 | -12.87 | -0.03 | 72.73 | -137.5 | -1.0 | -3233.33 | -4900.0 | 0.01 | 0 | 150.0 | 0.85 | 273.47 | -22.02 | 0.05 | 400.0 | 0 | 0 | 0 | 0 | 4.24 | 124.58 | 0 | -2.87 | -92.62 | -164.93 | -1.88 | -86.14 | -183.19 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | -0.38 | -165.52 | -40.74 | -0.11 | -1200.0 | 38.89 | -0.03 | 91.67 | -50.0 | 0 | 0 | 100.0 | -0.49 | -183.05 | -8.89 | 0.01 | -93.33 | 0 | 0 | 0 | 0 | 1.89 | -84.28 | 0 | -1.49 | -340.32 | -312.86 | -1.01 | -283.64 | -242.25 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (12) | 0.58 | 142.34 | 104.97 | 0.01 | -97.67 | -99.9 | -0.36 | -1100.0 | -800.0 | 0 | 100.0 | -100.0 | 0.59 | 162.77 | 140.14 | 0.15 | 1400.0 | 0 | 0 | 0 | 0 | 12.00 | 0 | 0 | 0.62 | 113.9 | -66.67 | 0.55 | 118.33 | -63.33 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 98.31 | 0 | 112.88 |
| 21Q3 (11) | -1.37 | -235.64 | -353.7 | 0.43 | 437.5 | 103.47 | -0.03 | -50.0 | -50.0 | -0.06 | -200.0 | -185.71 | -0.94 | -186.24 | 92.07 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | -4.46 | -200.9 | -2130.0 | -3.0 | -232.74 | -1053.85 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (10) | 1.01 | 474.07 | 1222.22 | 0.08 | 144.44 | 500.0 | -0.02 | 0.0 | 0.0 | -0.02 | 84.62 | -125.0 | 1.09 | 342.22 | 1090.91 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 4.42 | 531.43 | 5625.0 | 2.26 | 218.31 | 3328.57 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 44.10 | 220.88 | 0 |
| 21Q1 (9) | -0.27 | 97.69 | 12.9 | -0.18 | -101.76 | -500.0 | -0.02 | 50.0 | 0.0 | -0.13 | -316.67 | -30.0 | -0.45 | 69.39 | -32.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.7 | -62.37 | 877.78 | 0.71 | -52.67 | 1320.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -36.49 | 95.22 | 91.76 |
| 20Q4 (8) | -11.68 | -2262.96 | -1592.75 | 10.21 | 182.34 | -63.18 | -0.04 | -100.0 | 99.66 | 0.06 | -14.29 | 0.0 | -1.47 | 87.61 | -105.44 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | 1.86 | 1030.0 | 224.83 | 1.5 | 676.92 | -67.03 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -763.40 | 0 | -4967.2 |
| 20Q3 (7) | 0.54 | 700.0 | 980.0 | -12.4 | -61900.0 | -124100.0 | -0.02 | 0.0 | 0 | 0.07 | -12.5 | 800.0 | -11.86 | -10681.82 | -19866.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.69 | 0.0 | 50.85 | -0.2 | -150.0 | -385.71 | -0.26 | -271.43 | 0 | 0.03 | 50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | -0.09 | 70.97 | 67.86 | -0.02 | 33.33 | 33.33 | -0.02 | 0.0 | -150.0 | 0.08 | 180.0 | 500.0 | -0.11 | 67.65 | 64.52 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.69 | 0 | 0 | -0.08 | 11.11 | 42.86 | -0.07 | -240.0 | 41.67 | 0.02 | 0.0 | -77.78 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q1 (5) | -0.31 | 55.07 | -263.16 | -0.03 | -100.11 | 0 | -0.02 | 99.83 | 71.43 | -0.1 | -266.67 | 58.33 | -0.34 | -101.26 | -278.95 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -0.00 | -100.0 | 0 | -0.09 | 93.96 | -50.0 | 0.05 | -98.9 | -16.67 | 0.02 | -33.33 | -75.0 | 0 | 0 | 0 | -442.86 | -2839.54 | -426.32 |
| 19Q4 (4) | -0.69 | -1480.0 | 0.0 | 27.73 | 277200.0 | 0.0 | -11.69 | 0 | 0.0 | 0.06 | 700.0 | 0.0 | 27.04 | 44966.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 1.20 | 7.23 | 0.0 | -1.49 | -2228.57 | 0.0 | 4.55 | 0 | 0.0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | -15.07 | -118.08 | 0.0 |
| 19Q3 (3) | 0.05 | 117.86 | 0.0 | 0.01 | 133.33 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.06 | 119.35 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.12 | 0 | 0.0 | 0.07 | 150.0 | 0.0 | 0 | 100.0 | 0.0 | 0.06 | -33.33 | 0.0 | 0 | 0 | 0.0 | 83.33 | 0 | 0.0 |
| 19Q2 (2) | -0.28 | -247.37 | 0.0 | -0.03 | 0 | 0.0 | 0.04 | 157.14 | 0.0 | -0.02 | 91.67 | 0.0 | -0.31 | -263.16 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.14 | -133.33 | 0.0 | -0.12 | -300.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 135.71 | 0.0 | 0.0 |
