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) | 4.81 | 881.63 | -0.18 | 0 | 0.97 | 592.86 | 0.25 | 127.27 | 4.63 | 382.29 | 0.02 | 0 | 0 | 0 | 0.04 | 0 | 2.7 | 0 | 2.65 | 0 | 0.15 | 7.14 | 0.04 | 0.0 | 169.37 | 0 |
| 2022 (9) | 0.49 | 0 | 0.47 | 4600.0 | 0.14 | 0 | 0.11 | 0 | 0.96 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.08 | 0 | -0.76 | 0 | 0.14 | -12.5 | 0.04 | 0.0 | 0.00 | 0 |
| 2021 (8) | -1.05 | 0 | 0.01 | 0 | -0.13 | 0 | -0.09 | 0 | -1.04 | 0 | 0.01 | 0.0 | 0 | 0 | 0.91 | 856.36 | -1.47 | 0 | -1.29 | 0 | 0.16 | -56.76 | 0.04 | -20.0 | 0.00 | 0 |
| 2020 (7) | -2.3 | 0 | -0.4 | 0 | -0.4 | 0 | -0.13 | 0 | -2.7 | 0 | 0.01 | -50.0 | 0 | 0 | 0.10 | 199.62 | -1.83 | 0 | -0.85 | 0 | 0.37 | -19.57 | 0.05 | -37.5 | 0.00 | 0 |
| 2019 (6) | 2.21 | 0 | -0.19 | 0 | -0.47 | 0 | -0.04 | 0 | 2.02 | 0 | 0.02 | -66.67 | 0 | 0 | 0.03 | -65.87 | 0.44 | 238.46 | 0.26 | 116.67 | 0.46 | 475.0 | 0.08 | -27.27 | 276.25 | 0 |
| 2018 (5) | -0.29 | 0 | -0.19 | 0 | 0.51 | 0 | -0.03 | 0 | -0.48 | 0 | 0.06 | 200.0 | 0 | 0 | 0.09 | 196.93 | 0.13 | -84.52 | 0.12 | -80.65 | 0.08 | 14.29 | 0.11 | 37.5 | -93.55 | 0 |
| 2017 (4) | -0.43 | 0 | -0.13 | 0 | -0.01 | 0 | -0.09 | 0 | -0.56 | 0 | 0.02 | -77.78 | 0 | 0 | 0.03 | -79.52 | 0.84 | 2700.0 | 0.62 | 520.0 | 0.07 | 0.0 | 0.08 | 33.33 | -55.84 | 0 |
| 2016 (3) | 0.56 | -70.68 | -0.21 | 0 | -0.58 | 0 | 0 | 0 | 0.35 | -82.5 | 0.09 | 12.5 | 0 | 0 | 0.15 | 14.39 | 0.03 | -97.5 | 0.1 | -90.57 | 0.07 | 0.0 | 0.06 | 100.0 | 243.48 | 47.87 |
| 2015 (2) | 1.91 | 0 | 0.09 | 800.0 | -0.02 | 0 | -0.01 | 0 | 2.0 | 0 | 0.08 | -38.46 | 0 | 0 | 0.13 | -49.99 | 1.2 | 263.64 | 1.06 | 82.76 | 0.07 | 0.0 | 0.03 | 0 | 164.66 | 0 |
| 2014 (1) | -0.33 | 0 | 0.01 | -96.77 | 0.48 | 0 | -0.29 | 0 | -0.32 | 0 | 0.13 | 1200.0 | 0 | 0 | 0.27 | 1041.51 | 0.33 | 65.0 | 0.58 | -6.45 | 0.07 | 75.0 | 0 | 0 | -50.77 | 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) | 3.34 | 4871.43 | 200.9 | -0.08 | 20.0 | -700.0 | -0.29 | -625.0 | -226.09 | 0.06 | 0.0 | 50.0 | 3.26 | 2017.65 | 196.36 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.13 | 0 | 0 | 0.99 | -1.98 | 512.5 | 0.79 | 0.0 | 3850.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 397.62 | 4871.43 | -74.92 |
| 23Q3 (19) | -0.07 | -103.93 | -187.5 | -0.1 | -900.0 | -400.0 | -0.04 | -33.33 | 0.0 | 0.06 | -25.0 | 0.0 | -0.17 | -109.6 | -383.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.01 | 74.14 | 488.46 | 0.79 | 3.95 | 476.19 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | -8.33 | -103.79 | 0 |
| 23Q2 (18) | 1.78 | 841.67 | 486.96 | -0.01 | 0 | 0 | -0.03 | -102.27 | 0.0 | 0.08 | 60.0 | 166.67 | 1.77 | 837.5 | 484.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.58 | 383.33 | 293.33 | 0.76 | 153.33 | 337.5 | 0.04 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 219.75 | 411.32 | 0 |
| 23Q1 (17) | -0.24 | -121.62 | 4.0 | 0 | 100.0 | -100.0 | 1.32 | 473.91 | 4500.0 | 0.05 | 25.0 | 350.0 | -0.24 | -121.82 | -196.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.12 | 150.0 | 144.44 | 0.3 | 1400.0 | 220.0 | 0.03 | -25.0 | 50.0 | 0.01 | 0.0 | 0.0 | -70.59 | -104.45 | 0 |
| 22Q4 (16) | 1.11 | 1287.5 | 544.0 | -0.01 | 50.0 | 0.0 | 0.23 | 675.0 | 866.67 | 0.04 | -33.33 | 200.0 | 1.1 | 1733.33 | 523.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.24 | 7.69 | 22.58 | 0.02 | 109.52 | 106.67 | 0.04 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 1585.71 | 0 | 0 |
| 22Q3 (15) | 0.08 | 117.39 | 233.33 | -0.02 | 0 | -108.0 | -0.04 | -33.33 | -33.33 | 0.06 | 100.0 | 100.0 | 0.06 | 113.04 | -68.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.26 | 13.33 | 25.71 | -0.21 | 34.38 | 32.26 | 0.03 | -25.0 | 50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.46 | -84.0 | -17.95 | 0 | -100.0 | 100.0 | -0.03 | 0.0 | 25.0 | 0.03 | 250.0 | 400.0 | -0.46 | -284.0 | 31.34 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.3 | -11.11 | 21.05 | -0.32 | -28.0 | -100.0 | 0.04 | 100.0 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.25 | 0.0 | 28.57 | 0.5 | 5100.0 | 900.0 | -0.03 | 0.0 | 25.0 | -0.02 | 50.0 | 71.43 | 0.25 | 196.15 | 183.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.27 | 12.9 | 37.21 | -0.25 | 16.67 | 51.92 | 0.02 | -50.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.25 | -316.67 | 55.36 | -0.01 | -104.0 | 0 | -0.03 | 0.0 | 50.0 | -0.04 | -233.33 | 80.95 | -0.26 | -236.84 | 53.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.31 | 11.43 | 43.64 | -0.3 | 3.23 | 16.67 | 0.04 | 100.0 | -55.56 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.06 | 84.62 | 93.02 | 0.25 | 189.29 | 247.06 | -0.03 | 25.0 | 81.25 | 0.03 | 400.0 | 106.0 | 0.19 | 128.36 | 118.45 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.35 | 7.89 | 50.7 | -0.31 | -93.75 | 18.42 | 0.02 | -60.0 | -77.78 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.39 | -11.43 | -587.5 | -0.28 | -660.0 | -2900.0 | -0.04 | 0.0 | 50.0 | -0.01 | 85.71 | 98.21 | -0.67 | -123.33 | -844.44 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.38 | 11.63 | 51.28 | -0.16 | 69.23 | 38.46 | 0.05 | 25.0 | -37.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.35 | 37.5 | 63.54 | 0.05 | 0 | 121.74 | -0.04 | 33.33 | 55.56 | -0.07 | 66.67 | -106.14 | -0.3 | 46.43 | 74.79 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.43 | 21.82 | -304.76 | -0.52 | -44.44 | -446.67 | 0.04 | -55.56 | -63.64 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | -0.56 | 34.88 | -153.33 | 0 | 100.0 | 100.0 | -0.06 | 62.5 | 40.0 | -0.21 | 58.0 | -16.67 | -0.56 | 45.63 | -162.92 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.43 | 0 | 0 | -0.55 | 22.54 | -103.7 | -0.36 | 5.26 | -33.33 | 0.09 | 0.0 | -18.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.86 | -1175.0 | -192.47 | -0.17 | -1800.0 | -466.67 | -0.16 | -100.0 | 11.11 | -0.5 | 10.71 | -5100.0 | -1.03 | -1244.44 | -214.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.71 | 8.97 | -691.67 | -0.38 | -46.15 | -480.0 | 0.09 | 12.5 | -18.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | 0.08 | 108.33 | -87.3 | 0.01 | 104.35 | 200.0 | -0.08 | 11.11 | 11.11 | -0.56 | -149.12 | -566.67 | 0.09 | 107.56 | -85.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.78 | -471.43 | -439.13 | -0.26 | -273.33 | -252.94 | 0.08 | -27.27 | -27.27 | 0.01 | -50.0 | -66.67 | 0.00 | 100.0 | -100.0 |
| 20Q1 (5) | -0.96 | -191.43 | -146.15 | -0.23 | -43.75 | 0 | -0.09 | 10.0 | 0.0 | 1.14 | 733.33 | 11300.0 | -1.19 | -233.71 | -205.13 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | 177.78 | -41.67 | 0.15 | 155.56 | -42.31 | 0.11 | 0.0 | 0.0 | 0.02 | 100.0 | -33.33 | -342.86 | 0 | -251.65 |
| 19Q4 (4) | 1.05 | 12.9 | 0.0 | -0.16 | -433.33 | 0.0 | -0.1 | 44.44 | 0.0 | -0.18 | -1900.0 | 0.0 | 0.89 | -1.11 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.27 | -325.0 | 0.0 | -0.27 | -370.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.93 | 47.62 | 0.0 | -0.03 | -200.0 | 0.0 | -0.18 | -100.0 | 0.0 | 0.01 | -91.67 | 0.0 | 0.9 | 45.16 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.12 | 0 | 0.0 | 0.12 | -47.83 | 0.0 | 0.1 | -41.18 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | -66.67 | 0.0 | 422.73 | 108.01 | 0.0 |
| 19Q2 (2) | 0.63 | 261.54 | 0.0 | -0.01 | 0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.12 | 1100.0 | 0.0 | 0.62 | 258.97 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.23 | -36.11 | 0.0 | 0.17 | -34.62 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 203.23 | 308.44 | 0.0 |
| 19Q1 (1) | -0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -97.50 | 0.0 | 0.0 |
