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) | -73.32 | 0 | -0.34 | 0 | 0 | 0 | -0.81 | 0 | -73.66 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 20.9 | 726.09 | 0.12 | 20.0 | 0.15 | 25.0 | -346.34 | 0 |
| 2022 (9) | 21.25 | -33.05 | -0.34 | 0 | 0 | 0 | -3.89 | 0 | 20.91 | -33.81 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.53 | -87.75 | 0.1 | 11.11 | 0.12 | 200.0 | 772.73 | 405.9 |
| 2021 (8) | 31.74 | 6.3 | -0.15 | 0 | 0 | 0 | -0.51 | 0 | 31.59 | 6.11 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 20.65 | 36.21 | 0.09 | 12.5 | 0.04 | 0.0 | 152.74 | -21.84 |
| 2020 (7) | 29.86 | 0 | -0.09 | 0 | 0 | 0 | -3.49 | 0 | 29.77 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 15.16 | 37.32 | 0.08 | -11.11 | 0.04 | 100.0 | 195.42 | 0 |
| 2019 (6) | -46.01 | 0 | -0.12 | 0 | 0 | 0 | 1.16 | 0 | -46.13 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 11.04 | 5.14 | 0.09 | 0.0 | 0.02 | 0.0 | -412.65 | 0 |
| 2018 (5) | 15.58 | 6.42 | -0.11 | 0 | 0 | 0 | -3.26 | 0 | 15.47 | 6.03 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 10.5 | -24.41 | 0.09 | 0.0 | 0.02 | 0.0 | 146.84 | 40.42 |
| 2017 (4) | 14.64 | 33.7 | -0.05 | 0 | 0 | 0 | 0.44 | 69.23 | 14.59 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 13.89 | 81.33 | 0.09 | 0.0 | 0.02 | 0.0 | 104.57 | -25.8 |
| 2016 (3) | 10.95 | 10.94 | -15.41 | 0 | 0 | 0 | 0.26 | 0 | -4.46 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.66 | 0.0 | 0.09 | 0.0 | 0.02 | 0.0 | 140.93 | 10.94 |
| 2015 (2) | 9.87 | -17.41 | -22.84 | 0 | 0 | 0 | -0.58 | 0 | -12.97 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.66 | -12.06 | 0.09 | 12.5 | 0.02 | 100.0 | 127.03 | -6.46 |
| 2014 (1) | 11.95 | 63.03 | 2.33 | 21.99 | 0 | 0 | 0 | 0 | 14.28 | 54.55 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 8.71 | 18.99 | 0.08 | 14.29 | 0.01 | 0.0 | 135.80 | 37.09 |
| 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) | -19.56 | 24.8 | 18.33 | -0.02 | 80.0 | 80.0 | 0 | 0 | 0 | -3.29 | -8325.0 | -143.7 | -19.58 | 25.01 | 18.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.51 | 53.06 | 211.3 | 0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -350.54 | 50.54 | 73.07 |
| 23Q3 (19) | -26.01 | -549.22 | -325.7 | -0.1 | -233.33 | 16.67 | 0 | 0 | 0 | 0.04 | 112.12 | -94.12 | -26.11 | -553.3 | -319.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.6 | -31.69 | 680.65 | 0.03 | 0.0 | 50.0 | 0.04 | 0.0 | 0.0 | -708.72 | -753.64 | 0 |
| 23Q2 (18) | 5.79 | 117.26 | -77.46 | -0.03 | 84.21 | 72.73 | 0 | 0 | 0 | -0.33 | -111.96 | 90.73 | 5.76 | 117.08 | -77.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.27 | -19.17 | 206.68 | 0.03 | 0.0 | 50.0 | 0.04 | 0.0 | 33.33 | 108.43 | 121.3 | 0 |
| 23Q1 (17) | -33.54 | -40.04 | -230.96 | -0.19 | -90.0 | 0 | 0 | 0 | 0 | 2.76 | 304.44 | 711.76 | -33.73 | -40.25 | -231.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.52 | 268.36 | 3.0 | 0.03 | 0.0 | 50.0 | 0.04 | 0.0 | 300.0 | -508.95 | 60.9 | -226.39 |
| 22Q4 (16) | -23.95 | -291.98 | -118.52 | -0.1 | 16.67 | -25.0 | 0 | 0 | 0 | -1.35 | -298.53 | -264.86 | -24.05 | -286.04 | -117.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.77 | 385.48 | -57.04 | 0.03 | 50.0 | 50.0 | 0.04 | 0.0 | 300.0 | -1301.63 | 0 | -392.86 |
| 22Q3 (15) | -6.11 | -123.78 | 7.28 | -0.12 | -9.09 | -300.0 | 0 | 0 | 0 | 0.68 | 119.1 | 15.25 | -6.23 | -124.35 | 5.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.62 | 87.45 | -114.87 | 0.02 | 0.0 | 0.0 | 0.04 | 33.33 | 300.0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | 25.69 | 0.31 | 6.24 | -0.11 | 0 | -175.0 | 0 | 0 | 0 | -3.56 | -1147.06 | -3336.36 | 25.58 | -0.12 | 5.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -4.94 | -178.04 | -208.57 | 0.02 | 0.0 | 0.0 | 0.03 | 200.0 | 200.0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (13) | 25.61 | 333.67 | 2.03 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0.34 | 191.89 | 140.48 | 25.61 | 331.97 | 2.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.33 | 53.64 | -19.05 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 402.67 | 252.47 | 25.94 |
| 21Q4 (12) | -10.96 | -66.31 | 47.43 | -0.08 | -166.67 | -300.0 | 0 | 0 | 0 | -0.37 | -162.71 | 84.65 | -11.04 | -66.77 | 47.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.12 | -1.2 | 384.71 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -264.10 | -68.32 | 88.85 |
| 21Q3 (11) | -6.59 | -127.25 | -132.16 | -0.03 | 25.0 | -200.0 | 0 | 0 | 0 | 0.59 | 436.36 | 234.09 | -6.62 | -127.42 | -132.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.17 | -8.35 | -20.27 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -156.90 | -129.72 | -140.28 |
| 21Q2 (10) | 24.18 | -3.67 | 299.5 | -0.04 | -300.0 | 33.33 | 0 | 0 | 0 | 0.11 | 113.1 | -26.67 | 24.14 | -3.79 | 298.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.55 | -41.82 | -2.36 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 527.95 | 65.12 | 304.3 |
| 21Q1 (9) | 25.1 | 220.38 | -40.7 | -0.01 | 50.0 | 0 | 0 | 0 | 0 | -0.84 | 65.15 | -6.33 | 25.09 | 220.22 | -40.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.82 | 820.0 | 76.92 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 319.75 | 113.5 | -66.39 |
| 20Q4 (8) | -20.85 | -201.76 | -73.46 | -0.02 | -100.0 | 80.0 | 0 | 0 | 0 | -2.41 | -447.73 | -285.38 | -20.87 | -201.9 | -72.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.85 | -83.75 | 18.06 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2369.32 | -708.23 | -47.84 |
| 20Q3 (7) | 20.49 | 269.06 | 637.8 | -0.01 | 83.33 | 0.0 | 0 | 0 | 0 | -0.44 | -393.33 | -2100.0 | 20.48 | 268.14 | 636.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.23 | 12.23 | 22.77 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 389.54 | 250.74 | 538.62 |
| 20Q2 (6) | -12.12 | -128.63 | 40.35 | -0.06 | 0 | -500.0 | 0 | 0 | 0 | 0.15 | 118.99 | 165.22 | -12.18 | -128.77 | 40.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.66 | 5.43 | 104.39 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -258.42 | -127.17 | 70.62 |
| 20Q1 (5) | 42.33 | 452.16 | 529.31 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.79 | -160.77 | -818.18 | 42.33 | 449.26 | 528.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.42 | 513.89 | 16.62 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 951.24 | 159.35 | 468.53 |
| 19Q4 (4) | -12.02 | -215.49 | 0.0 | -0.1 | -900.0 | 0.0 | 0 | 0 | 0.0 | 1.3 | 6600.0 | 0.0 | -12.12 | -217.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.72 | -83.1 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1602.67 | -1704.58 | 0.0 |
| 19Q3 (3) | -3.81 | 81.25 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.02 | 91.3 | 0.0 | -3.82 | 81.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 4.26 | 86.84 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -88.81 | 89.9 | 0.0 |
| 19Q2 (2) | -20.32 | -106.09 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.23 | -309.09 | 0.0 | -20.33 | -105.98 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.28 | -39.84 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -879.65 | -240.8 | 0.0 |
| 19Q1 (1) | -9.86 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -9.87 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.79 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -258.12 | 0.0 | 0.0 |
