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) | 0.38 | 65.22 | -1.18 | 0 | -0.36 | 0 | 0.06 | 0 | -0.8 | 0 | 2.16 | 30.12 | -0.12 | 0 | 5.31 | 21.8 | 1.4 | -21.35 | 1.08 | -22.86 | 0.23 | 21.05 | 0.03 | 0.0 | 28.36 | 99.74 |
| 2022 (9) | 0.23 | -39.47 | -1.66 | 0 | 2.21 | 904.55 | -0.19 | 0 | -1.43 | 0 | 1.66 | 147.76 | 0 | 0 | 4.36 | 107.84 | 1.78 | 21.09 | 1.4 | 19.66 | 0.19 | 11.76 | 0.03 | 0.0 | 14.20 | -48.81 |
| 2021 (8) | 0.38 | -76.25 | 0.05 | 0 | 0.22 | -86.08 | 0.08 | 60.0 | 0.43 | 0 | 0.67 | -12.99 | 0 | 0 | 2.10 | -21.3 | 1.47 | 16.67 | 1.17 | 12.5 | 0.17 | 21.43 | 0.03 | 0 | 27.74 | -79.54 |
| 2020 (7) | 1.6 | 61.62 | -2.38 | 0 | 1.58 | 0 | 0.05 | -37.5 | -0.78 | 0 | 0.77 | 413.33 | 0 | 0 | 2.67 | 323.15 | 1.26 | 57.5 | 1.04 | 42.47 | 0.14 | 16.67 | 0 | 0 | 135.59 | 16.42 |
| 2019 (6) | 0.99 | 1314.29 | -0.07 | 0 | -0.77 | 0 | 0.08 | 0.0 | 0.92 | 0 | 0.15 | -21.05 | 0 | 0 | 0.63 | -38.18 | 0.8 | 105.13 | 0.73 | 65.91 | 0.12 | 33.33 | 0 | 0 | 116.47 | 781.85 |
| 2018 (5) | 0.07 | 0 | -0.17 | 0 | 0.8 | 116.22 | 0.08 | 0 | -0.1 | 0 | 0.19 | 18.75 | 0 | 0 | 1.02 | 2.5 | 0.39 | -33.9 | 0.44 | 7.32 | 0.09 | 50.0 | 0 | 0 | 13.21 | 0 |
| 2017 (4) | -0.21 | 0 | -0.23 | 0 | 0.37 | 0 | -0.13 | 0 | -0.44 | 0 | 0.16 | 60.0 | 0.01 | -50.0 | 1.00 | 40.0 | 0.59 | -10.61 | 0.41 | 5.13 | 0.06 | 100.0 | 0 | 0 | -44.68 | 0 |
| 2016 (3) | 0.57 | 0 | -0.09 | 0 | -0.56 | 0 | -0.04 | 0 | 0.48 | 0 | 0.1 | 42.86 | 0.02 | -66.67 | 0.71 | 19.2 | 0.66 | 106.25 | 0.39 | 50.0 | 0.03 | -25.0 | 0 | 0 | 135.71 | 0 |
| 2015 (2) | -0.04 | 0 | 0 | 0 | 0.58 | 0 | -0.02 | 0 | -0.04 | 0 | 0.07 | 600.0 | 0.06 | 0 | 0.60 | 504.6 | 0.32 | 0.0 | 0.26 | -3.7 | 0.04 | 33.33 | 0 | 0 | -13.33 | 0 |
| 2014 (1) | 0.06 | -91.04 | -0.13 | 0 | -0.03 | 0 | 0 | 0 | -0.07 | 0 | 0.01 | -94.74 | -0.12 | 0 | 0.10 | -95.37 | 0.32 | 10.34 | 0.27 | 3.85 | 0.03 | 0.0 | 0.15 | 87.5 | 13.33 | -92.64 |
| 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) | 1.38 | 149.11 | -48.12 | -1.21 | -237.5 | -5950.0 | 0.34 | -72.58 | 172.34 | -0.19 | -226.67 | 26.92 | 0.17 | 108.81 | -93.56 | 1.27 | 746.67 | 104.84 | 0 | 0 | -100.0 | 9.72 | 440.91 | 92.46 | 0.67 | 458.33 | -12.99 | 0.53 | 430.0 | -11.67 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0.0 | 226.23 | 113.69 | -43.87 |
| 23Q3 (19) | -2.81 | -251.89 | 17.11 | 0.88 | 425.93 | 223.94 | 1.24 | 395.24 | -66.58 | 0.15 | 314.29 | 7.14 | -1.93 | -222.15 | 52.93 | 0.15 | 7.14 | 150.0 | 0 | 100.0 | 100.0 | 1.80 | 28.57 | 137.13 | 0.12 | -61.29 | 9.09 | 0.1 | -47.37 | 11.11 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | -1652.94 | -323.37 | 26.86 |
| 23Q2 (18) | 1.85 | 3800.0 | 340.48 | -0.27 | 53.45 | 50.0 | -0.42 | 72.37 | -2000.0 | -0.07 | -141.18 | 0 | 1.58 | 350.79 | 1416.67 | 0.14 | -76.67 | -74.07 | -0.12 | 0 | 0 | 1.40 | -78.58 | -77.31 | 0.31 | 0.0 | 3.33 | 0.19 | -24.0 | -17.39 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 740.00 | 4688.0 | 410.95 |
| 23Q1 (17) | -0.05 | -101.88 | -109.09 | -0.58 | -2800.0 | -48.72 | -1.52 | -223.4 | -49.02 | 0.17 | 165.38 | 342.86 | -0.63 | -123.86 | -493.75 | 0.6 | -3.23 | 36.36 | 0 | -100.0 | 0 | 6.52 | 29.17 | 34.29 | 0.31 | -59.74 | -48.33 | 0.25 | -58.33 | -47.92 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | -16.13 | -104.0 | -115.54 |
| 22Q4 (16) | 2.66 | 178.47 | 8.57 | -0.02 | 97.18 | -133.33 | -0.47 | -112.67 | 61.16 | -0.26 | -285.71 | -262.5 | 2.64 | 164.39 | 5.18 | 0.62 | 933.33 | 244.44 | 0.57 | 200.0 | 0 | 5.05 | 566.45 | 230.42 | 0.77 | 600.0 | 0.0 | 0.6 | 566.67 | -3.23 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 403.03 | 117.83 | 10.22 |
| 22Q3 (15) | -3.39 | -907.14 | -48.03 | -0.71 | -31.48 | -494.44 | 3.71 | 18650.0 | 108.43 | 0.14 | 0 | 177.78 | -4.1 | -3316.67 | -94.31 | 0.06 | -88.89 | 100.0 | -0.57 | 0 | 0 | 0.76 | -87.7 | 52.78 | 0.11 | -63.33 | 0.0 | 0.09 | -60.87 | 12.5 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | -2260.00 | -1660.48 | -28.3 |
| 22Q2 (14) | 0.42 | -23.64 | -44.74 | -0.54 | -38.46 | -1450.0 | -0.02 | 98.04 | -100.0 | 0 | 100.0 | -100.0 | -0.12 | -175.0 | -115.0 | 0.54 | 22.73 | 200.0 | 0 | 0 | 0 | 6.16 | 26.79 | 134.66 | 0.3 | -50.0 | 25.0 | 0.23 | -52.08 | 27.78 | 0.05 | 25.0 | 25.0 | 0.01 | 0.0 | 0.0 | 144.83 | 39.56 | -56.17 |
| 22Q1 (13) | 0.55 | -77.55 | 203.77 | -0.39 | -750.0 | -69.57 | -1.02 | 15.7 | -200.0 | -0.07 | -143.75 | -275.0 | 0.16 | -93.63 | 121.05 | 0.44 | 144.44 | 51.72 | 0 | 0 | 0 | 4.86 | 217.83 | 21.08 | 0.6 | -22.08 | 66.67 | 0.48 | -22.58 | 65.52 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 103.77 | -71.62 | 164.61 |
| 21Q4 (12) | 2.45 | 206.99 | -22.47 | 0.06 | -66.67 | 103.31 | -1.21 | -167.98 | -7.08 | 0.16 | 188.89 | 366.67 | 2.51 | 218.96 | 85.93 | 0.18 | 500.0 | 100.0 | 0 | 0 | 0 | 1.53 | 208.15 | 69.78 | 0.77 | 600.0 | 63.83 | 0.62 | 675.0 | 67.57 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 365.67 | 120.76 | -52.56 |
| 21Q3 (11) | -2.29 | -401.32 | 19.37 | 0.18 | 350.0 | 325.0 | 1.78 | 17900.0 | -49.58 | -0.18 | -460.0 | -357.14 | -2.11 | -363.75 | 27.74 | 0.03 | -83.33 | -70.0 | 0 | 0 | 0 | 0.50 | -81.1 | -68.07 | 0.11 | -54.17 | -50.0 | 0.08 | -55.56 | -55.56 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -1761.54 | -633.1 | -36.46 |
| 21Q2 (10) | 0.76 | 243.4 | -9.52 | 0.04 | 117.39 | 107.84 | -0.01 | 97.06 | 90.91 | 0.05 | 25.0 | 350.0 | 0.8 | 205.26 | 142.42 | 0.18 | -37.93 | -67.27 | 0 | 0 | 0 | 2.62 | -34.58 | -69.09 | 0.24 | -33.33 | -11.11 | 0.18 | -37.93 | -28.0 | 0.04 | 0.0 | 33.33 | 0.01 | 0 | 0 | 330.43 | 305.74 | 10.14 |
| 21Q1 (9) | -0.53 | -116.77 | -220.45 | -0.23 | 87.29 | -1250.0 | -0.34 | 69.91 | 52.11 | 0.04 | 166.67 | -42.86 | -0.76 | -156.3 | -265.22 | 0.29 | 222.22 | 866.67 | 0 | 0 | 0 | 4.01 | 345.67 | 695.53 | 0.36 | -23.4 | 20.0 | 0.29 | -21.62 | 20.83 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -160.61 | -120.84 | -198.55 |
| 20Q4 (8) | 3.16 | 211.27 | 290.12 | -1.81 | -2162.5 | -1911.11 | -1.13 | -132.01 | -1714.29 | -0.06 | -185.71 | 0.0 | 1.35 | 146.23 | 87.5 | 0.09 | -10.0 | -25.0 | 0 | 0 | 0 | 0.90 | -42.04 | -34.3 | 0.47 | 113.64 | 9.3 | 0.37 | 105.56 | 5.71 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 770.73 | 159.7 | 261.58 |
| 20Q3 (7) | -2.84 | -438.1 | -323.88 | -0.08 | 84.31 | -900.0 | 3.53 | 3309.09 | 635.42 | 0.07 | 450.0 | 40.0 | -2.92 | -984.85 | -342.42 | 0.1 | -81.82 | 400.0 | 0 | 0 | 0 | 1.55 | -81.71 | 275.0 | 0.22 | -18.52 | 340.0 | 0.18 | -28.0 | 260.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | -1290.91 | -530.3 | -54.14 |
| 20Q2 (6) | 0.84 | 90.91 | 154.55 | -0.51 | -2650.0 | -5000.0 | -0.11 | 84.51 | 78.43 | -0.02 | -128.57 | 0 | 0.33 | -28.26 | 3.12 | 0.55 | 1733.33 | 2650.0 | 0 | 0 | 0 | 8.49 | 1583.38 | 2119.52 | 0.27 | -10.0 | 285.71 | 0.25 | 4.17 | 108.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 84.09 | 36.36 |
| 20Q1 (5) | 0.44 | -45.68 | -15.38 | 0.02 | 122.22 | 0.0 | -0.71 | -1114.29 | 12.35 | 0.07 | 216.67 | -22.22 | 0.46 | -36.11 | -14.81 | 0.03 | -75.0 | 0 | 0 | 0 | 0 | 0.50 | -63.19 | 0 | 0.3 | -30.23 | 20.0 | 0.24 | -31.43 | 20.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 162.96 | -23.55 | -27.92 |
| 19Q4 (4) | 0.81 | 220.9 | 0.0 | -0.09 | -1000.0 | 0.0 | 0.07 | -85.42 | 0.0 | -0.06 | -220.0 | 0.0 | 0.72 | 209.09 | 0.0 | 0.12 | 500.0 | 0.0 | 0 | 0 | 0.0 | 1.37 | 230.82 | 0.0 | 0.43 | 760.0 | 0.0 | 0.35 | 600.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 213.16 | 125.45 | 0.0 |
| 19Q3 (3) | -0.67 | -303.03 | 0.0 | 0.01 | 200.0 | 0.0 | 0.48 | 194.12 | 0.0 | 0.05 | 0 | 0.0 | -0.66 | -306.25 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.41 | 8.28 | 0.0 | 0.05 | -28.57 | 0.0 | 0.05 | -58.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -837.50 | -480.68 | 0.0 |
| 19Q2 (2) | 0.33 | -36.54 | 0.0 | -0.01 | -150.0 | 0.0 | -0.51 | 37.04 | 0.0 | 0 | -100.0 | 0.0 | 0.32 | -40.74 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.38 | 0 | 0.0 | 0.07 | -72.0 | 0.0 | 0.12 | -40.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 220.00 | -2.69 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 226.09 | 0.0 | 0.0 |
