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) | 2.97 | 364.06 | -0.23 | 0 | 0 | 0 | 0.14 | 0 | 2.74 | 682.86 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.36 | 13.77 | 0.34 | 0.0 | 0.16 | 0.0 | 43.29 | 311.97 |
| 2022 (9) | 0.64 | 48.84 | -0.29 | 0 | 0 | 0 | -0.24 | 0 | 0.35 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.59 | 1.08 | 0.34 | 13.33 | 0.16 | 0.0 | 10.51 | 46.39 |
| 2021 (8) | 0.43 | -82.87 | -0.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.53 | 261.44 | 0.3 | 15.38 | 0.16 | 45.45 | 7.18 | -94.57 |
| 2020 (7) | 2.51 | -36.78 | -0.41 | 0 | 0 | 0 | 0.46 | 0 | 2.1 | -45.45 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.53 | -73.67 | 0.26 | 23.81 | 0.11 | 57.14 | 132.11 | 102.65 |
| 2019 (6) | 3.97 | -40.3 | -0.12 | 0 | 0 | 0 | -0.29 | 0 | 3.85 | -40.77 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.81 | 18.33 | 0.21 | 16.67 | 0.07 | 0.0 | 65.19 | -49.42 |
| 2018 (5) | 6.65 | 407.63 | -0.15 | 0 | 0 | 0 | 0.02 | -93.1 | 6.5 | 437.19 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.91 | 6.74 | 0.18 | 5.88 | 0.07 | 0.0 | 128.88 | 376.15 |
| 2017 (4) | 1.31 | -56.62 | -0.1 | 0 | 0 | 0 | 0.29 | -19.44 | 1.21 | -57.54 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.6 | -4.17 | 0.17 | -5.56 | 0.07 | 75.0 | 27.07 | -55.01 |
| 2016 (3) | 3.02 | 0 | -0.17 | 0 | 0 | 0 | 0.36 | 0 | 2.85 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.8 | 146.15 | 0.18 | -10.0 | 0.04 | 33.33 | 60.16 | 0 |
| 2015 (2) | -0.21 | 0 | -0.05 | 0 | 0 | 0 | -0.03 | 0 | -0.26 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.95 | -53.12 | 0.2 | 0.0 | 0.03 | 200.0 | -9.63 | 0 |
| 2014 (1) | 3.33 | -47.06 | -0.12 | 0 | 0 | 0 | -0.44 | 0 | 3.21 | -48.48 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.16 | -41.08 | 0.2 | -13.04 | 0.01 | 0.0 | 76.20 | -11.56 |
| 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) | -2.09 | -161.65 | 57.17 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.07 | -200.0 | 56.25 | -2.09 | -162.95 | 57.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.31 | -40.45 | 403.85 | 0.08 | -11.11 | -11.11 | 0.04 | 0.0 | 0.0 | -146.15 | -200.45 | 88.32 |
| 23Q3 (19) | 3.39 | 152.99 | -43.31 | -0.07 | -16.67 | 58.82 | 0 | 0 | 0 | 0.07 | 216.67 | 216.67 | 3.32 | 159.38 | -42.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.2 | 4.27 | -10.93 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 145.49 | 143.21 | -36.74 |
| 23Q2 (18) | 1.34 | 306.06 | 271.79 | -0.06 | 33.33 | -50.0 | 0 | 0 | 0 | -0.06 | -131.58 | -500.0 | 1.28 | 433.33 | 256.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.11 | 181.33 | 24.12 | 0.09 | 0.0 | 12.5 | 0.04 | 0.0 | 0.0 | 59.82 | 59.52 | 239.58 |
| 23Q1 (17) | 0.33 | 106.76 | 3.12 | -0.09 | -800.0 | -50.0 | 0 | 0 | 0 | 0.19 | 218.75 | 2000.0 | 0.24 | 104.91 | -7.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.75 | 188.46 | -34.78 | 0.09 | 0.0 | 12.5 | 0.04 | 0.0 | 0.0 | 37.50 | 103.0 | 48.83 |
| 22Q4 (16) | -4.88 | -181.61 | -4166.67 | -0.01 | 94.12 | 93.75 | 0 | 0 | 0 | -0.16 | -166.67 | -14.29 | -4.89 | -184.17 | -12125.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.26 | -89.47 | -69.41 | 0.09 | 0.0 | 12.5 | 0.04 | 0.0 | 0.0 | -1251.28 | -644.04 | -10214.53 |
| 22Q3 (15) | 5.98 | 866.67 | 2029.03 | -0.17 | -325.0 | -325.0 | 0 | 0 | 0 | -0.06 | -500.0 | -133.33 | 5.81 | 808.54 | 1760.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.47 | 45.29 | -13.03 | 0.09 | 12.5 | 12.5 | 0.04 | 0.0 | 0.0 | 230.00 | 636.67 | 2296.13 |
| 22Q2 (14) | -0.78 | -343.75 | -4000.0 | -0.04 | 33.33 | 60.0 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | -0.82 | -415.38 | -925.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.7 | 47.83 | 49.12 | 0.08 | 0.0 | 14.29 | 0.04 | 0.0 | 0.0 | -42.86 | -270.09 | -2778.57 |
| 22Q1 (13) | 0.32 | 166.67 | -47.54 | -0.06 | 62.5 | 53.85 | 0 | 0 | 0 | -0.01 | 92.86 | 75.0 | 0.26 | 750.0 | -45.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.15 | 35.29 | 64.29 | 0.08 | 0.0 | 14.29 | 0.04 | 0.0 | 0.0 | 25.20 | 103.67 | -66.54 |
| 21Q4 (12) | 0.12 | 138.71 | -89.09 | -0.16 | -300.0 | -60.0 | 0 | 0 | 0 | -0.14 | -177.78 | -137.84 | -0.04 | 88.57 | -104.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.85 | -70.07 | 342.86 | 0.08 | 0.0 | 14.29 | 0.04 | 0.0 | 33.33 | 12.37 | 218.12 | 0 |
| 21Q3 (11) | -0.31 | -1650.0 | -122.96 | -0.04 | 60.0 | 0.0 | 0 | 0 | 0 | 0.18 | 0 | 80.0 | -0.35 | -337.5 | -126.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.84 | 149.12 | 97.22 | 0.08 | 14.29 | 14.29 | 0.04 | 0.0 | 33.33 | -10.47 | -754.56 | -111.95 |
| 21Q2 (10) | 0.02 | -96.72 | -99.23 | -0.1 | 23.08 | 9.09 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.08 | -116.67 | -103.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.14 | 62.86 | -47.22 | 0.07 | 0.0 | 16.67 | 0.04 | 0.0 | 33.33 | 1.60 | -97.88 | -98.61 |
| 21Q1 (9) | 0.61 | -44.55 | 124.21 | -0.13 | -30.0 | 13.33 | 0 | 0 | 0 | -0.04 | -110.81 | 50.0 | 0.48 | -52.0 | 117.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.7 | 300.0 | 140.7 | 0.07 | 0.0 | 16.67 | 0.04 | 33.33 | 300.0 | 75.31 | 0 | 0 |
| 20Q4 (8) | 1.1 | -18.52 | -67.65 | -0.1 | -150.0 | -11.11 | 0 | 0 | 0 | 0.37 | 270.0 | 219.35 | 1.0 | -23.66 | -69.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.35 | -124.31 | -125.55 | 0.07 | 0.0 | 16.67 | 0.03 | 0.0 | 200.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 1.35 | -47.88 | 204.65 | -0.04 | 63.64 | -300.0 | 0 | 0 | 0 | 0.1 | 25.0 | 147.62 | 1.31 | -47.18 | 200.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.44 | -33.33 | 3.6 | 0.07 | 16.67 | 40.0 | 0.03 | 0.0 | 50.0 | 87.66 | -23.85 | 199.21 |
| 20Q2 (6) | 2.59 | 202.78 | 57.93 | -0.11 | 26.67 | 0 | 0 | 0 | 0 | 0.08 | 200.0 | 172.73 | 2.48 | 192.88 | 51.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.16 | 225.58 | 404.23 | 0.06 | 0.0 | 20.0 | 0.03 | 200.0 | 50.0 | 115.11 | 0 | 0 |
| 20Q1 (5) | -2.52 | -174.12 | -1426.32 | -0.15 | -66.67 | -1400.0 | 0 | 0 | 0 | -0.08 | 74.19 | -140.0 | -2.67 | -180.66 | -1583.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -1.72 | -225.55 | -145.87 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 3.4 | 363.57 | 0.0 | -0.09 | -800.0 | 0.0 | 0 | 0 | 0.0 | -0.31 | -47.62 | 0.0 | 3.31 | 354.62 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.37 | -1.44 | 0.0 | 0.06 | 20.0 | 0.0 | 0.01 | -50.0 | 0.0 | 236.11 | 367.23 | 0.0 |
| 19Q3 (3) | -1.29 | -178.66 | 0.0 | -0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -0.21 | -90.91 | 0.0 | -1.3 | -179.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.39 | 295.77 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -88.36 | 0 | 0.0 |
| 19Q2 (2) | 1.64 | 763.16 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.11 | -155.0 | 0.0 | 1.64 | 811.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -0.71 | -118.93 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.18 | 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 | 3.75 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 |
