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) | 0.35 | -72.44 | -2.01 | 0 | 0.67 | 0 | -0.11 | 0 | -1.66 | 0 | 0.97 | 592.86 | -0.55 | 0 | 18.34 | 675.37 | -0.35 | 0 | -0.2 | 0 | 1.12 | -5.88 | 0 | 0 | 38.04 | -60.76 |
| 2022 (9) | 1.27 | 17.59 | 0 | 0 | -0.68 | 0 | -0.04 | 0 | 1.27 | 24.51 | 0.14 | 55.56 | 0 | 0 | 2.36 | 29.54 | 0.28 | 0 | 0.12 | 0 | 1.19 | -11.19 | 0 | 0 | 96.95 | -10.23 |
| 2021 (8) | 1.08 | -49.3 | -0.06 | 0 | -0.98 | 0 | -0.06 | 0 | 1.02 | -43.33 | 0.09 | 12.5 | 0 | 0 | 1.83 | 44.68 | -0.3 | 0 | -0.34 | 0 | 1.34 | -8.22 | 0 | 0 | 108.00 | -21.41 |
| 2020 (7) | 2.13 | 33.96 | -0.33 | 0 | -0.37 | 0 | -0.15 | 0 | 1.8 | 566.67 | 0.08 | -33.33 | 0 | 0 | 1.26 | -27.44 | 0.29 | 0 | 0.09 | 0 | 1.46 | -13.61 | 0 | 0 | 137.42 | 40.88 |
| 2019 (6) | 1.59 | 253.33 | -1.32 | 0 | -1.07 | 0 | -0.08 | 0 | 0.27 | 0 | 0.12 | -74.47 | 0 | 0 | 1.74 | -77.21 | -0.05 | 0 | -0.07 | 0 | 1.69 | 79.79 | 0.01 | 0.0 | 97.55 | 40.9 |
| 2018 (5) | 0.45 | -43.75 | -1.41 | 0 | -0.61 | 0 | -0.09 | 0 | -0.96 | 0 | 0.47 | -86.57 | 0 | 0 | 7.63 | -85.83 | -0.34 | 0 | -0.3 | 0 | 0.94 | 0.0 | 0.01 | 0.0 | 69.23 | -27.31 |
| 2017 (4) | 0.8 | 370.59 | -3.78 | 0 | 1.88 | -48.07 | -0.17 | 0 | -2.98 | 0 | 3.5 | 15.89 | 0 | 0 | 53.85 | 24.63 | 0.04 | -94.59 | -0.11 | 0 | 0.94 | 88.0 | 0.01 | 0.0 | 95.24 | 432.21 |
| 2016 (3) | 0.17 | -89.82 | -3.84 | 0 | 3.62 | 0 | -0.26 | 0 | -3.67 | 0 | 3.02 | 1.0 | -0.73 | 0 | 43.20 | 19.79 | 0.74 | -56.21 | 0.44 | -83.33 | 0.5 | -5.66 | 0.01 | 0.0 | 17.89 | -65.92 |
| 2015 (2) | 1.67 | -41.81 | 1.5 | 0 | -1.57 | 0 | -0.16 | 0 | 3.17 | 15750.0 | 2.99 | 8.73 | 0 | 0 | 36.07 | 10.43 | 1.69 | -9.14 | 2.64 | 76.0 | 0.53 | -1.85 | 0.01 | 0 | 52.52 | -62.67 |
| 2014 (1) | 2.87 | 198.96 | -2.85 | 0 | 0.9 | -42.68 | -0.08 | 0 | 0.02 | 0 | 2.75 | 10.0 | 0 | 0 | 32.66 | -23.44 | 1.86 | 61.74 | 1.5 | 72.41 | 0.54 | 107.69 | 0 | 0 | 140.69 | 65.6 |
| 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) | -0.21 | -450.0 | -131.82 | -0.36 | -12.5 | -800.0 | 0.61 | 3.39 | 6000.0 | -0.02 | -128.57 | 0.0 | -0.57 | -119.23 | -191.94 | 0.43 | 34.38 | 975.0 | 0 | 0 | 0 | 42.16 | 48.87 | 1596.81 | -0.3 | -25.0 | -433.33 | -0.22 | 12.0 | -833.33 | 0.25 | -13.79 | -16.67 | 0 | 0 | 0 | -700.00 | -566.67 | -450.0 |
| 23Q3 (19) | 0.06 | -25.0 | -88.68 | -0.32 | 65.96 | -1500.0 | 0.59 | 303.45 | 395.0 | 0.07 | 600.0 | 800.0 | -0.26 | 69.77 | -150.98 | 0.32 | 190.91 | 966.67 | 0 | 100.0 | 0 | 28.32 | 239.82 | 1580.24 | -0.24 | -140.0 | -204.35 | -0.25 | -108.33 | -219.05 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | 150.00 | 218.75 | 44.34 |
| 23Q2 (18) | 0.08 | -80.49 | 126.67 | -0.94 | -141.03 | -9300.0 | -0.29 | -20.83 | -11.54 | 0.01 | 105.88 | 0.0 | -0.86 | -4400.0 | -177.42 | 0.11 | 10.0 | 120.0 | -0.55 | 0 | 0 | 8.33 | 51.67 | 30.0 | -0.1 | -134.48 | 72.97 | -0.12 | -130.77 | 66.67 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 47.06 | -21.95 | 0 |
| 23Q1 (17) | 0.41 | -37.88 | 7.89 | -0.39 | -875.0 | -657.14 | -0.24 | -2500.0 | -4.35 | -0.17 | -750.0 | -750.0 | 0.02 | -96.77 | -95.56 | 0.1 | 150.0 | 900.0 | 0 | 0 | 0 | 5.49 | 121.15 | 861.54 | 0.29 | 222.22 | -9.38 | 0.39 | 1200.0 | 62.5 | 0.29 | -3.33 | -3.33 | 0 | 0 | 0 | 60.29 | -69.85 | -14.32 |
| 22Q4 (16) | 0.66 | 24.53 | -32.65 | -0.04 | -100.0 | -300.0 | 0.01 | 105.0 | 103.12 | -0.02 | -100.0 | 33.33 | 0.62 | 21.57 | -36.08 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 2.48 | 47.41 | 114.91 | 0.09 | -60.87 | -70.0 | 0.03 | -85.71 | -89.29 | 0.3 | 0.0 | -11.76 | 0 | 0 | 0 | 200.00 | 92.45 | 26.53 |
| 22Q3 (15) | 0.53 | 276.67 | 1225.0 | -0.02 | -100.0 | 0.0 | -0.2 | 23.08 | -11.11 | -0.01 | -200.0 | 0.0 | 0.51 | 264.52 | 2450.0 | 0.03 | -40.0 | -25.0 | 0 | 0 | 0 | 1.69 | -73.71 | -74.72 | 0.23 | 162.16 | 150.0 | 0.21 | 158.33 | 141.18 | 0.3 | 3.45 | -6.25 | 0 | 0 | 0 | 103.92 | 0 | 0 |
| 22Q2 (14) | -0.3 | -178.95 | 11.76 | -0.01 | -114.29 | 80.0 | -0.26 | -13.04 | -4.0 | 0.01 | 150.0 | 200.0 | -0.31 | -168.89 | 20.51 | 0.05 | 400.0 | 150.0 | 0 | 0 | 0 | 6.41 | 1021.79 | 140.38 | -0.37 | -215.62 | 13.95 | -0.36 | -250.0 | -5.88 | 0.29 | -3.33 | -12.12 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (13) | 0.38 | -61.22 | -5.0 | 0.07 | 800.0 | 250.0 | -0.23 | 28.12 | 0.0 | -0.02 | 33.33 | -100.0 | 0.45 | -53.61 | 7.14 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.57 | -50.57 | -47.14 | 0.32 | 6.67 | 10.34 | 0.24 | -14.29 | 4.35 | 0.3 | -11.76 | -14.29 | 0 | 0 | 0 | 70.37 | -55.48 | 2.04 |
| 21Q4 (12) | 0.98 | 2350.0 | 11.36 | -0.01 | 50.0 | 0.0 | -0.32 | -77.78 | 0 | -0.03 | -200.0 | 66.67 | 0.97 | 4750.0 | 11.49 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 1.16 | -82.66 | 0 | 0.3 | 165.22 | -3.23 | 0.28 | 154.9 | 7.69 | 0.34 | 6.25 | -5.56 | 0 | 0 | 0 | 158.06 | 0 | 11.36 |
| 21Q3 (11) | 0.04 | 111.76 | -95.24 | -0.02 | 60.0 | 85.71 | -0.18 | 28.0 | -280.0 | -0.01 | 0.0 | 50.0 | 0.02 | 105.13 | -97.14 | 0.04 | 100.0 | -20.0 | 0 | 0 | 0 | 6.67 | 150.0 | 172.0 | -0.46 | -6.98 | -212.2 | -0.51 | -50.0 | -227.5 | 0.32 | -3.03 | -11.11 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.34 | -185.0 | -342.86 | -0.05 | -350.0 | -171.43 | -0.25 | -8.7 | 0.0 | -0.01 | 0.0 | 50.0 | -0.39 | -192.86 | -285.71 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 2.67 | 146.67 | 0 | -0.43 | -248.28 | -2.38 | -0.34 | -247.83 | 26.09 | 0.33 | -5.71 | -10.81 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q1 (9) | 0.4 | -54.55 | 48.15 | 0.02 | 300.0 | 108.0 | -0.23 | 0 | 0.0 | -0.01 | 88.89 | 0.0 | 0.42 | -51.72 | 2000.0 | 0.02 | 0 | -33.33 | 0 | 0 | 0 | 1.08 | 0 | -45.59 | 0.29 | -6.45 | 1550.0 | 0.23 | -11.54 | 291.67 | 0.35 | -2.78 | -5.41 | 0 | 0 | 0 | 68.97 | -51.41 | -36.14 |
| 20Q4 (8) | 0.88 | 4.76 | 114.63 | -0.01 | 92.86 | 75.0 | 0 | -100.0 | 100.0 | -0.09 | -350.0 | -12.5 | 0.87 | 24.29 | 135.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.31 | -24.39 | 158.33 | 0.26 | -35.0 | 62.5 | 0.36 | 0.0 | -12.2 | 0 | 0 | 0 | 141.94 | 28.42 | 97.32 |
| 20Q3 (7) | 0.84 | 500.0 | 64.71 | -0.14 | -300.0 | -566.67 | 0.1 | 140.0 | 134.48 | -0.02 | 0.0 | -300.0 | 0.7 | 233.33 | 29.63 | 0.05 | 0 | 400.0 | 0 | 0 | 0 | 2.45 | 0 | 275.0 | 0.41 | 197.62 | 341.18 | 0.4 | 186.96 | 544.44 | 0.36 | -2.7 | -16.28 | 0 | 0 | 0 | 110.53 | 0 | -26.32 |
| 20Q2 (6) | 0.14 | -48.15 | -41.67 | 0.07 | 128.0 | 163.64 | -0.25 | -8.7 | 19.35 | -0.02 | -100.0 | 0 | 0.21 | 950.0 | 61.54 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.42 | -2000.0 | -110.0 | -0.46 | -283.33 | -91.67 | 0.37 | 0.0 | -13.95 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 0.27 | -34.15 | -28.95 | -0.25 | -525.0 | 78.99 | -0.23 | -4.55 | 8.0 | -0.01 | 87.5 | 0 | 0.02 | -94.59 | 102.47 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 1.99 | 263.58 | 102.65 | -0.02 | -116.67 | -110.0 | -0.12 | -175.0 | -209.09 | 0.37 | -9.76 | -13.95 | 0 | 0 | 0 | 108.00 | 50.15 | 53.47 |
| 19Q4 (4) | 0.41 | -19.61 | 0.0 | -0.04 | -233.33 | 0.0 | -0.22 | 24.14 | 0.0 | -0.08 | -900.0 | 0.0 | 0.37 | -31.48 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.55 | -16.39 | 0.0 | 0.12 | 170.59 | 0.0 | 0.16 | 277.78 | 0.0 | 0.41 | -4.65 | 0.0 | 0 | 0 | 0.0 | 71.93 | -52.05 | 0.0 |
| 19Q3 (3) | 0.51 | 112.5 | 0.0 | 0.03 | 127.27 | 0.0 | -0.29 | 6.45 | 0.0 | 0.01 | 0 | 0.0 | 0.54 | 315.38 | 0.0 | 0.01 | -85.71 | 0.0 | 0 | 0 | 0.0 | 0.65 | -85.99 | 0.0 | -0.17 | 15.0 | 0.0 | -0.09 | 62.5 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0 | 0.0 | 150.00 | 18.75 | 0.0 |
| 19Q2 (2) | 0.24 | -36.84 | 0.0 | -0.11 | 90.76 | 0.0 | -0.31 | -24.0 | 0.0 | 0 | 0 | 0.0 | 0.13 | 116.05 | 0.0 | 0.07 | 250.0 | 0.0 | 0 | 0 | 0.0 | 4.67 | 376.0 | 0.0 | -0.2 | -200.0 | 0.0 | -0.24 | -318.18 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0 | 0.0 | 126.32 | 79.5 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | -1.19 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 70.37 | 0.0 | 0.0 |
