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) | -0.19 | 0 | -0.05 | 0 | -1.72 | 0 | -0.02 | 0 | -0.24 | 0 | 0.12 | 71.43 | 0 | 0 | 5.61 | 151.54 | -1.45 | 0 | -1.05 | 0 | 0.17 | -29.17 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.11 | 0 | 3.09 | 0 | -0.28 | 0 | -0.19 | 0 | 1.98 | 0 | 0.07 | -50.0 | 0 | 0 | 2.23 | -30.89 | -1.53 | 0 | 2.3 | 33.72 | 0.24 | 0.0 | 0.02 | 0.0 | -43.36 | 0 |
| 2021 (8) | 1.27 | 958.33 | -1.28 | 0 | 0.48 | 0 | -0.14 | 0 | -0.01 | 0 | 0.14 | 27.27 | 0 | 0 | 3.23 | -1.47 | 0.2 | 0 | 1.72 | 282.22 | 0.24 | -7.69 | 0.02 | 0.0 | 64.14 | 290.19 |
| 2020 (7) | 0.12 | -81.54 | 0.57 | 0 | -0.12 | 0 | -0.2 | 0 | 0.69 | 21.05 | 0.11 | 0.0 | 0 | 0 | 3.27 | 24.7 | -0.35 | 0 | 0.45 | 150.0 | 0.26 | -7.14 | 0.02 | 0.0 | 16.44 | -87.86 |
| 2019 (6) | 0.65 | 6.56 | -0.08 | 0 | -0.33 | 0 | 0.07 | 0 | 0.57 | 216.67 | 0.11 | -67.65 | 0 | 0 | 2.63 | -68.5 | -0.22 | 0 | 0.18 | 0 | 0.28 | 3.7 | 0.02 | 0.0 | 135.42 | -37.84 |
| 2018 (5) | 0.61 | 52.5 | -0.43 | 0 | 0.09 | 0 | -0.22 | 0 | 0.18 | 1700.0 | 0.34 | 41.67 | 0 | 0 | 8.33 | 55.21 | -0.31 | 0 | -0.01 | 0 | 0.27 | -15.62 | 0.02 | -60.0 | 217.86 | 41.61 |
| 2017 (4) | 0.4 | 90.48 | -0.39 | 0 | -0.2 | 0 | -0.17 | 0 | 0.01 | 0 | 0.24 | -57.89 | 0 | 0 | 5.37 | -57.71 | -0.54 | 0 | -0.11 | 0 | 0.32 | -39.62 | 0.05 | -28.57 | 153.85 | 0 |
| 2016 (3) | 0.21 | 0 | -0.3 | 0 | 0.43 | -65.32 | -0.03 | 0 | -0.09 | 0 | 0.57 | -58.09 | 0 | 0 | 12.69 | -53.05 | -1.72 | 0 | -1.32 | 0 | 0.53 | -54.7 | 0.07 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.59 | 0 | -0.78 | 0 | 1.24 | 0 | 0.13 | 333.33 | -1.37 | 0 | 1.36 | 385.71 | 0 | 0 | 27.04 | 476.48 | -2.12 | 0 | -1.47 | 0 | 1.17 | -15.22 | 0.07 | -12.5 | 0.00 | 0 |
| 2014 (1) | 0.13 | 0 | -0.14 | 0 | -1.04 | 0 | 0.03 | -25.0 | -0.01 | 0 | 0.28 | -36.36 | 0 | 0 | 4.69 | -33.06 | -1.86 | 0 | -0.89 | 0 | 1.38 | 15.0 | 0.08 | -11.11 | 22.81 | 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) | -0.07 | 50.0 | 87.5 | 0.03 | 108.11 | -98.77 | -0.36 | 0 | 0 | 0.02 | 128.57 | 104.55 | -0.04 | 92.16 | -102.14 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 5.88 | 0 | 229.41 | -0.4 | -100.0 | 42.86 | -0.15 | -1400.0 | -108.43 | 0.04 | 0.0 | -20.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (19) | -0.14 | -450.0 | -134.15 | -0.37 | -152.86 | -268.18 | 0 | 100.0 | 100.0 | -0.07 | -216.67 | -133.33 | -0.51 | -168.92 | -180.95 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.2 | -5.26 | -66.67 | -0.01 | 97.73 | 83.33 | 0.04 | 0.0 | -33.33 | 0 | 0 | -100.0 | -466.67 | 0 | -111.38 |
| 23Q2 (18) | 0.04 | 300.0 | 103.54 | 0.7 | 270.73 | 288.89 | -0.73 | -15.87 | -812.5 | 0.06 | 300.0 | 300.0 | 0.74 | 272.09 | 177.89 | 0.01 | -87.5 | -50.0 | 0 | 0 | 0 | 1.89 | -86.79 | -36.79 | -0.19 | 71.21 | 67.8 | -0.44 | 0.0 | -212.82 | 0.04 | 0.0 | -33.33 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | -0.02 | 96.43 | -111.76 | -0.41 | -116.87 | -264.0 | -0.63 | 0 | -800.0 | -0.03 | 93.18 | -142.86 | -0.43 | -122.99 | -202.38 | 0.08 | 700.0 | 100.0 | 0 | 0 | 0 | 14.29 | 700.0 | 171.43 | -0.66 | 5.71 | -450.0 | -0.44 | -124.72 | -331.58 | 0.04 | -20.0 | -33.33 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (16) | -0.56 | -236.59 | -170.0 | 2.43 | 1004.55 | 707.5 | 0 | 100.0 | -100.0 | -0.44 | -309.52 | -10.0 | 1.87 | 196.83 | 367.5 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 1.79 | 0 | -8.04 | -0.7 | -483.33 | -7100.0 | 1.78 | 3066.67 | 48.33 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | -30.43 | -100.74 | -148.32 |
| 22Q3 (15) | 0.41 | 136.28 | 32.26 | 0.22 | 22.22 | 144.9 | -0.12 | -50.0 | -192.31 | 0.21 | 800.0 | -68.18 | 0.63 | 166.32 | 450.0 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.12 | 79.66 | -209.09 | -0.06 | -115.38 | -127.27 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 4100.00 | 1769.03 | 3735.48 |
| 22Q2 (14) | -1.13 | -764.71 | -969.23 | 0.18 | -28.0 | 156.25 | -0.08 | -14.29 | -161.54 | -0.03 | -142.86 | 91.89 | -0.95 | -326.19 | -400.0 | 0.02 | -50.0 | -50.0 | 0 | 0 | -100.0 | 2.99 | -43.28 | -9.7 | -0.59 | -391.67 | -636.36 | 0.39 | 105.26 | 116.67 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -245.65 | -475.7 | -572.41 |
| 22Q1 (13) | 0.17 | -78.75 | 466.67 | 0.25 | 162.5 | 457.14 | -0.07 | -150.0 | -187.5 | 0.07 | 117.5 | 333.33 | 0.42 | 5.0 | 1150.0 | 0.04 | 100.0 | -42.86 | 0 | 0 | 0 | 5.26 | 171.05 | -31.58 | -0.12 | -1300.0 | -300.0 | 0.19 | -84.17 | 58.33 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 65.38 | 3.8 | 314.1 |
| 21Q4 (12) | 0.8 | 158.06 | 433.33 | -0.4 | 18.37 | -1233.33 | 0.14 | 7.69 | 255.56 | -0.4 | -160.61 | -135.29 | 0.4 | 322.22 | 233.33 | 0.02 | 100.0 | -33.33 | 0 | 100.0 | 0 | 1.94 | 129.13 | -40.45 | 0.01 | -90.91 | 116.67 | 1.2 | 445.45 | 160.87 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 62.99 | -41.07 | 126.77 |
| 21Q3 (11) | 0.31 | 138.46 | 338.46 | -0.49 | -53.12 | -476.92 | 0.13 | 0.0 | 18.18 | 0.66 | 278.38 | 2300.0 | -0.18 | 5.26 | 0 | 0.01 | -75.0 | 0.0 | -0.29 | -200.0 | 0 | 0.85 | -74.36 | -20.34 | 0.11 | 0.0 | 320.0 | 0.22 | 22.22 | 340.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 106.90 | 105.57 | 206.9 |
| 21Q2 (10) | 0.13 | 333.33 | 316.67 | -0.32 | -357.14 | -203.23 | 0.13 | 62.5 | 316.67 | -0.37 | -1133.33 | 0 | -0.19 | -375.0 | -176.0 | 0.04 | -42.86 | 33.33 | 0.29 | 0 | 0 | 3.31 | -57.02 | -11.85 | 0.11 | 466.67 | 210.0 | 0.18 | 50.0 | 260.0 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0 | 52.00 | 229.33 | 204.0 |
| 21Q1 (9) | 0.03 | -80.0 | -81.25 | -0.07 | -133.33 | -141.18 | 0.08 | 188.89 | 200.0 | -0.03 | 82.35 | -250.0 | -0.04 | -133.33 | -112.12 | 0.07 | 133.33 | 133.33 | 0 | 0 | 0 | 7.69 | 135.9 | 79.49 | -0.03 | 50.0 | 80.0 | 0.12 | -73.91 | 209.09 | 0.06 | -14.29 | -14.29 | 0.01 | 0.0 | 0 | 15.79 | -43.16 | 0 |
| 20Q4 (8) | 0.15 | 215.38 | -63.41 | -0.03 | -123.08 | 62.5 | -0.09 | -181.82 | 10.0 | -0.17 | -466.67 | -1800.0 | 0.12 | 0 | -63.64 | 0.03 | 200.0 | 400.0 | 0 | 0 | 0 | 3.26 | 206.52 | 432.61 | -0.06 | -20.0 | 14.29 | 0.46 | 820.0 | 253.85 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 27.78 | 127.78 | -86.45 |
| 20Q3 (7) | -0.13 | -116.67 | -1400.0 | 0.13 | -58.06 | 160.0 | 0.11 | 283.33 | 0 | -0.03 | 0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | -66.67 | -85.71 | 0 | 0 | 0 | 1.06 | -71.63 | -82.83 | -0.05 | 50.0 | -150.0 | 0.05 | 0.0 | 150.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0 | 0 | -100.00 | -100.0 | -1000.0 |
| 20Q2 (6) | -0.06 | -137.5 | -131.58 | 0.31 | 82.35 | 381.82 | -0.06 | 25.0 | 60.0 | 0 | -100.0 | -100.0 | 0.25 | -24.24 | 212.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.75 | -12.5 | 37.5 | -0.1 | 33.33 | -233.33 | 0.05 | 145.45 | 350.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -50.00 | 0 | -113.16 |
| 20Q1 (5) | 0.16 | -60.98 | 300.0 | 0.17 | 312.5 | 142.86 | -0.08 | 20.0 | 11.11 | 0.02 | 100.0 | 100.0 | 0.33 | 0.0 | 200.0 | 0.03 | 400.0 | 50.0 | 0 | 0 | 0 | 4.29 | 537.14 | 99.29 | -0.15 | -114.29 | -50.0 | -0.11 | -184.62 | -320.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 0.41 | 4000.0 | 0.0 | -0.08 | -260.0 | 0.0 | -0.1 | 0 | 0.0 | 0.01 | 133.33 | 0.0 | 0.33 | 450.0 | 0.0 | -0.01 | -114.29 | 0.0 | 0 | 0 | 0.0 | -0.98 | -115.83 | 0.0 | -0.07 | -250.0 | 0.0 | 0.13 | 550.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 205.00 | 1745.0 | 0.0 |
| 19Q3 (3) | 0.01 | -94.74 | 0.0 | 0.05 | 145.45 | 0.0 | 0 | 100.0 | 0.0 | -0.03 | -137.5 | 0.0 | 0.06 | -25.0 | 0.0 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0.0 | 6.19 | 127.14 | 0.0 | -0.02 | 33.33 | 0.0 | 0.02 | 200.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 11.11 | -97.08 | 0.0 |
| 19Q2 (2) | 0.19 | 375.0 | 0.0 | -0.11 | -257.14 | 0.0 | -0.15 | -66.67 | 0.0 | 0.08 | 700.0 | 0.0 | 0.08 | -27.27 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 2.73 | 26.82 | 0.0 | -0.03 | 70.0 | 0.0 | -0.02 | -140.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 380.00 | 1040.0 | 0.0 |
| 19Q1 (1) | 0.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.33 | 0.0 | 0.0 |
