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) | -0.2 | 0 | -2.88 | 0 | 1.97 | 0 | -0.14 | 0 | -3.08 | 0 | 1.08 | 671.43 | -0.56 | 0 | 9.38 | 903.33 | -1.56 | 0 | -1.31 | 0 | 0.36 | 2.86 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 1.12 | 0 | 0.8 | -61.72 | -1.8 | 0 | 0.44 | 266.67 | 1.92 | 336.36 | 0.14 | -6.67 | 0 | 0 | 0.94 | -1.8 | -0.28 | 0 | -0.13 | 0 | 0.35 | 0.0 | 0 | 0 | 509.09 | 0 |
| 2021 (8) | -1.65 | 0 | 2.09 | 1800.0 | 1.35 | 0 | 0.12 | -78.95 | 0.44 | 100.0 | 0.15 | 0.0 | 0 | 0 | 0.95 | -16.13 | -0.89 | 0 | 0.67 | 0 | 0.35 | -22.22 | 0 | 0 | -161.76 | 0 |
| 2020 (7) | 0.11 | -59.26 | 0.11 | 0 | 0 | 0 | 0.57 | 0 | 0.22 | 37.5 | 0.15 | -62.5 | 0.02 | 0 | 1.14 | -61.68 | -0.95 | 0 | -0.9 | 0 | 0.45 | -11.76 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.27 | 0 | -0.11 | 0 | -0.09 | 0 | -0.43 | 0 | 0.16 | 0 | 0.4 | 66.67 | -0.01 | 0 | 2.96 | 84.32 | -1.04 | 0 | -0.88 | 0 | 0.51 | 6.25 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -1.08 | 0 | -0.12 | 0 | 0.6 | 0 | 0.39 | 290.0 | -1.2 | 0 | 0.24 | -14.29 | 0 | 0 | 1.61 | -37.14 | -0.64 | 0 | -0.33 | 0 | 0.48 | -7.69 | 0 | 0 | -720.00 | 0 |
| 2017 (4) | -0.39 | 0 | -0.04 | 0 | -1.05 | 0 | 0.1 | 0 | -0.43 | 0 | 0.28 | 12.0 | 0 | 0 | 2.56 | 78.07 | -0.9 | 0 | -1.02 | 0 | 0.52 | -22.39 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.92 | 668.0 | -1.38 | 0 | -0.38 | 0 | -0.06 | 0 | 0.54 | -22.86 | 0.25 | 4.17 | 0 | 0 | 1.44 | 25.53 | -0.09 | 0 | 0.03 | 0 | 0.67 | -1.47 | 0 | 0 | 274.29 | 0 |
| 2015 (2) | 0.25 | -69.88 | 0.45 | 0 | -0.06 | 0 | 0.22 | 0 | 0.7 | 105.88 | 0.24 | -41.46 | 0.01 | 0 | 1.14 | -35.16 | -1.41 | 0 | -1.06 | 0 | 0.68 | -5.56 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.83 | 1.22 | -0.49 | 0 | 0.42 | 0 | 0 | 0 | 0.34 | -19.05 | 0.41 | 32.26 | -0.02 | 0 | 1.76 | 43.75 | -0.91 | 0 | -0.7 | 0 | 0.72 | -5.26 | 0 | 0 | 4150.00 | 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) | 0.11 | 126.83 | -56.0 | -1.86 | -138.46 | -663.64 | 1.98 | 0 | 892.0 | -0.05 | -350.0 | -108.93 | -1.75 | -47.06 | -401.72 | 1.04 | 0 | 1055.56 | 0.22 | 128.21 | 1200.0 | 37.82 | 0 | 1068.16 | -0.67 | -148.15 | -3450.0 | -0.93 | -322.73 | -3200.0 | 0.1 | 25.0 | 11.11 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | -0.41 | -305.0 | 22.64 | -0.78 | -254.55 | 0 | 0 | 0 | 100.0 | 0.02 | 166.67 | 150.0 | -1.19 | -5850.0 | -124.53 | 0 | -100.0 | -100.0 | -0.78 | -7900.0 | -4000.0 | -0.00 | -100.0 | -100.0 | -0.27 | -35.0 | -285.71 | -0.22 | -229.41 | -833.33 | 0.08 | 14.29 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q2 (18) | 0.2 | 281.82 | -79.8 | -0.22 | -1000.0 | -200.0 | 0 | 0 | 100.0 | -0.03 | 57.14 | 57.14 | -0.02 | 84.62 | -101.65 | 0.02 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | 0.64 | -13.78 | 24.04 | -0.2 | 53.49 | -42.86 | 0.17 | 151.52 | 254.55 | 0.07 | -36.36 | -22.22 | 0 | 0 | 0 | 83.33 | 0 | 0 |
| 23Q1 (17) | -0.11 | -144.0 | -126.83 | -0.02 | -106.06 | -108.0 | 0 | 100.0 | 100.0 | -0.07 | -112.5 | -250.0 | -0.13 | -122.41 | -119.7 | 0.02 | -77.78 | 0 | -0.01 | 50.0 | 0 | 0.74 | -77.03 | 0 | -0.43 | -2250.0 | -377.78 | -0.33 | -1200.0 | -312.5 | 0.11 | 22.22 | 22.22 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 0.25 | 147.17 | -30.56 | 0.33 | 0 | -84.79 | -0.25 | 64.79 | -725.0 | 0.56 | 1500.0 | 1300.0 | 0.58 | 209.43 | -77.08 | 0.09 | 200.0 | 125.0 | -0.02 | -200.0 | -150.0 | 3.24 | 314.39 | 273.11 | 0.02 | 128.57 | 112.5 | 0.03 | 0.0 | -97.56 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 208.33 | 147.17 | 658.1 |
| 22Q3 (15) | -0.53 | -153.54 | 41.76 | 0 | -100.0 | 100.0 | -0.71 | -184.0 | -168.27 | -0.04 | 42.86 | 66.67 | -0.53 | -143.8 | 42.39 | 0.03 | 50.0 | -40.0 | 0.02 | 0 | 300.0 | 0.78 | 51.17 | -38.12 | -0.07 | 50.0 | -40.0 | 0.03 | 127.27 | 160.0 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | -441.67 | 0 | 90.29 |
| 22Q2 (14) | 0.99 | 141.46 | 212.5 | 0.22 | -12.0 | 650.0 | -0.25 | 58.33 | -350.0 | -0.07 | -250.0 | -138.89 | 1.21 | 83.33 | 231.52 | 0.02 | 0 | -50.0 | 0 | 0 | 100.0 | 0.52 | 0 | -46.51 | -0.14 | -55.56 | 36.36 | -0.11 | -37.5 | 38.89 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (13) | 0.41 | 13.89 | 278.26 | 0.25 | -88.48 | 933.33 | -0.6 | -1600.0 | -475.0 | -0.02 | -150.0 | -200.0 | 0.66 | -73.91 | 353.85 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.09 | 43.75 | 80.43 | -0.08 | -106.5 | 75.76 | 0.09 | 12.5 | -18.18 | 0 | 0 | 0 | 4100.00 | 14819.44 | 0 |
| 21Q4 (12) | 0.36 | 139.56 | 614.29 | 2.17 | 21800.0 | 5525.0 | 0.04 | -96.15 | 300.0 | 0.04 | 133.33 | -94.81 | 2.53 | 375.0 | 2400.0 | 0.04 | -20.0 | -42.86 | 0.04 | 500.0 | 100.0 | 0.87 | -31.28 | -57.36 | -0.16 | -220.0 | 50.0 | 1.23 | 2560.0 | 400.0 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 27.48 | 100.6 | 0 |
| 21Q3 (11) | -0.91 | -3.41 | -293.62 | -0.01 | 75.0 | 75.0 | 1.04 | 940.0 | 0 | -0.12 | -166.67 | -20.0 | -0.92 | 0.0 | -313.95 | 0.05 | 25.0 | 66.67 | -0.01 | 0.0 | 0.0 | 1.26 | 30.68 | 36.78 | -0.05 | 77.27 | 80.77 | -0.05 | 72.22 | 80.77 | 0.07 | -12.5 | -41.67 | 0 | 0 | 0 | -4550.00 | 0 | 0 |
| 21Q2 (10) | -0.88 | -282.61 | -95.56 | -0.04 | -33.33 | -118.18 | 0.1 | -37.5 | 1100.0 | 0.18 | 800.0 | 263.64 | -0.92 | -253.85 | -300.0 | 0.04 | 100.0 | 0.0 | -0.01 | 50.0 | -133.33 | 0.97 | 46.86 | -6.52 | -0.22 | 52.17 | -1000.0 | -0.18 | 45.45 | -800.0 | 0.08 | -27.27 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.23 | -228.57 | -243.75 | -0.03 | 25.0 | 0.0 | 0.16 | 1500.0 | 1700.0 | 0.02 | -97.4 | 0 | -0.26 | -136.36 | -300.0 | 0.02 | -71.43 | 0.0 | -0.02 | -200.0 | -100.0 | 0.66 | -67.67 | -13.16 | -0.46 | -43.75 | -27.78 | -0.33 | 19.51 | -57.14 | 0.11 | 83.33 | -26.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.07 | -114.89 | -117.07 | -0.04 | 0.0 | 20.0 | 0.01 | 0 | -80.0 | 0.77 | 870.0 | 800.0 | -0.11 | -125.58 | -130.56 | 0.07 | 133.33 | -50.0 | 0.02 | 300.0 | 0.0 | 2.03 | 120.45 | -51.74 | -0.32 | -23.08 | 21.95 | -0.41 | -57.69 | -2.5 | 0.06 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 0.47 | 204.44 | 376.47 | -0.04 | -118.18 | -100.0 | 0 | 100.0 | 0 | -0.1 | 9.09 | -150.0 | 0.43 | 286.96 | 326.32 | 0.03 | -25.0 | -83.33 | -0.01 | -133.33 | -200.0 | 0.92 | -10.69 | -81.23 | -0.26 | -1200.0 | -73.33 | -0.26 | -1200.0 | -333.33 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q2 (6) | -0.45 | -381.25 | -1225.0 | 0.22 | 833.33 | 466.67 | -0.01 | 0.0 | 92.86 | -0.11 | 0 | 73.81 | -0.23 | -276.92 | -1050.0 | 0.04 | 100.0 | 0.0 | 0.03 | 400.0 | 200.0 | 1.03 | 36.43 | -16.54 | -0.02 | 94.44 | 88.24 | -0.02 | 90.48 | 84.62 | 0.12 | -20.0 | -7.69 | 0 | 0 | 0 | -450.00 | 0 | 0 |
| 20Q1 (5) | 0.16 | -60.98 | 1700.0 | -0.03 | 40.0 | -250.0 | -0.01 | -120.0 | -200.0 | 0 | 100.0 | -100.0 | 0.13 | -63.89 | 1200.0 | 0.02 | -85.71 | -60.0 | -0.01 | -150.0 | 0 | 0.76 | -82.03 | -50.15 | -0.36 | 12.2 | -16.13 | -0.21 | 47.5 | 27.59 | 0.15 | 25.0 | 15.38 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.41 | 341.18 | 0.0 | -0.05 | -150.0 | 0.0 | 0.05 | 0 | 0.0 | -0.11 | -175.0 | 0.0 | 0.36 | 289.47 | 0.0 | 0.14 | -22.22 | 0.0 | 0.02 | 100.0 | 0.0 | 4.22 | -14.26 | 0.0 | -0.41 | -173.33 | 0.0 | -0.4 | -566.67 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.17 | -525.0 | 0.0 | -0.02 | 66.67 | 0.0 | 0 | 100.0 | 0.0 | -0.04 | 90.48 | 0.0 | -0.19 | -850.0 | 0.0 | 0.18 | 350.0 | 0.0 | 0.01 | 133.33 | 0.0 | 4.92 | 297.13 | 0.0 | -0.15 | 11.76 | 0.0 | -0.06 | 53.85 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | -283.33 | 0 | 0.0 |
| 19Q2 (2) | 0.04 | 500.0 | 0.0 | -0.06 | -400.0 | 0.0 | -0.14 | -1500.0 | 0.0 | -0.42 | -423.08 | 0.0 | -0.02 | -300.0 | 0.0 | 0.04 | -20.0 | 0.0 | -0.03 | 0 | 0.0 | 1.24 | -18.51 | 0.0 | -0.17 | 45.16 | 0.0 | -0.13 | 55.17 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
