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) | 0.35 | -74.64 | -0.75 | 0 | -0.37 | 0 | 0.08 | 60.0 | -0.4 | 0 | 0.33 | -53.52 | 0.01 | 0.0 | 10.38 | -46.07 | 0.07 | -88.71 | 0.33 | -42.11 | 0.65 | 30.0 | 0 | 0 | 35.71 | -72.31 |
| 2022 (9) | 1.38 | 23.21 | -0.84 | 0 | -0.91 | 0 | 0.05 | 0.0 | 0.54 | 0 | 0.71 | -39.32 | 0.01 | 0 | 19.24 | -29.61 | 0.62 | -50.4 | 0.57 | -49.56 | 0.5 | 138.1 | 0 | 0 | 128.97 | 54.31 |
| 2021 (8) | 1.12 | -5.08 | -1.53 | 0 | -0.61 | 0 | 0.05 | 66.67 | -0.41 | 0 | 1.17 | -15.83 | 0 | 0 | 27.34 | -36.08 | 1.25 | 76.06 | 1.13 | 85.25 | 0.21 | 0.0 | 0 | 0 | 83.58 | -41.92 |
| 2020 (7) | 1.18 | 57.33 | 0.07 | 75.0 | -0.49 | 0 | 0.03 | 0 | 1.25 | 58.23 | 1.39 | -64.72 | 0 | 0 | 42.77 | -62.44 | 0.71 | -8.97 | 0.61 | 7.02 | 0.21 | 0.0 | 0 | 0 | 143.90 | 49.66 |
| 2019 (6) | 0.75 | 33.93 | 0.04 | 0 | -1.01 | 0 | -0.05 | 0 | 0.79 | 43.64 | 3.94 | 43.27 | 0 | 0 | 113.87 | 68.53 | 0.78 | -36.07 | 0.57 | -63.92 | 0.21 | -19.23 | 0 | 0 | 96.15 | 217.65 |
| 2018 (5) | 0.56 | -28.21 | -0.01 | 0 | 0.02 | -93.94 | 0.63 | 0 | 0.55 | 0 | 2.75 | 882.14 | -0.36 | 0 | 67.57 | 1234.46 | 1.22 | 351.85 | 1.58 | 243.48 | 0.26 | -31.58 | 0.01 | -50.0 | 30.27 | -66.63 |
| 2017 (4) | 0.78 | 73.33 | -1.23 | 0 | 0.33 | 0 | -0.04 | 0 | -0.45 | 0 | 0.28 | -12.5 | 0 | 0 | 5.06 | -14.4 | 0.27 | 0 | 0.46 | 0 | 0.38 | -11.63 | 0.02 | -95.56 | 90.70 | 0 |
| 2016 (3) | 0.45 | 0 | 0.36 | 0 | 0 | 0 | 0.03 | -80.0 | 0.81 | 0 | 0.32 | 68.42 | 0 | 0 | 5.91 | 66.55 | -0.18 | 0 | -2.36 | 0 | 0.43 | -17.31 | 0.45 | 2.27 | 0.00 | 0 |
| 2015 (2) | -0.05 | 0 | -2.14 | 0 | 0 | 0 | 0.15 | -51.61 | -2.19 | 0 | 0.19 | -44.12 | 0 | 0 | 3.55 | -40.98 | -0.46 | 0 | -0.98 | 0 | 0.52 | -23.53 | 0.44 | 22.22 | 0.00 | 0 |
| 2014 (1) | -0.62 | 0 | -1.15 | 0 | -0.5 | 0 | 0.31 | 3000.0 | -1.77 | 0 | 0.34 | 240.0 | 0 | 0 | 6.02 | 85.95 | -1.44 | 0 | -3.86 | 0 | 0.68 | 300.0 | 0.36 | 3500.0 | 0.00 | 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) | 0.28 | 55.56 | -26.32 | -0.39 | 36.07 | 23.53 | -0.01 | 97.14 | -120.0 | 0.17 | 213.33 | 142.86 | -0.11 | 74.42 | 15.38 | 0 | -100.0 | -100.0 | 0.01 | 0 | 200.0 | -0.00 | -100.0 | -100.0 | 0.03 | 200.0 | -86.36 | -0.02 | -108.33 | -114.29 | 0.17 | 0.0 | 13.33 | 0 | 0 | 0 | 186.67 | 325.19 | 42.46 |
| 23Q3 (19) | 0.18 | 194.74 | -10.0 | -0.61 | -167.78 | -29.79 | -0.35 | 0 | 63.16 | -0.15 | -314.29 | -400.0 | -0.43 | -160.56 | -59.26 | 0.22 | 214.29 | 266.67 | 0 | -100.0 | 0 | 28.95 | 263.91 | 266.67 | -0.03 | -150.0 | -200.0 | 0.24 | 700.0 | 200.0 | 0.17 | 13.33 | 21.43 | 0 | 0 | 0 | 43.90 | 141.59 | -51.71 |
| 23Q2 (18) | -0.19 | -371.43 | -141.3 | 0.9 | 236.36 | -37.06 | 0 | 0 | 0 | 0.07 | 450.0 | -22.22 | 0.71 | 220.34 | -62.43 | 0.07 | 75.0 | -12.5 | 0.02 | 200.0 | 0.0 | 7.95 | 59.09 | -5.54 | 0.06 | 200.0 | -66.67 | 0.03 | -62.5 | -75.0 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | -105.56 | -446.83 | -159.66 |
| 23Q1 (17) | 0.07 | -81.58 | -79.41 | -0.66 | -29.41 | 48.44 | 0 | -100.0 | 0 | -0.02 | -128.57 | 75.0 | -0.59 | -353.85 | 37.23 | 0.04 | -88.24 | -83.33 | -0.02 | -100.0 | 0 | 5.00 | -84.41 | -81.04 | 0.02 | -90.91 | -91.3 | 0.08 | -42.86 | -65.22 | 0.15 | 0.0 | 87.5 | 0 | 0 | 0 | 30.43 | -76.77 | -72.25 |
| 22Q4 (16) | 0.38 | 90.0 | -36.67 | -0.51 | -8.51 | -41.67 | 0.05 | 105.26 | 0 | 0.07 | 333.33 | 250.0 | -0.13 | 51.85 | -154.17 | 0.34 | 466.67 | 277.78 | -0.01 | 0 | 0 | 32.08 | 306.29 | 324.11 | 0.22 | 2300.0 | -38.89 | 0.14 | 75.0 | -68.18 | 0.15 | 7.14 | 200.0 | 0 | 0 | 0 | 131.03 | 44.14 | 7.01 |
| 22Q3 (15) | 0.2 | -56.52 | -23.08 | -0.47 | -132.87 | -347.37 | -0.95 | 0 | -55.74 | -0.03 | -133.33 | -400.0 | -0.27 | -114.29 | -160.0 | 0.06 | -25.0 | -86.67 | 0 | -100.0 | 0 | 7.89 | -6.25 | -81.58 | -0.01 | -105.56 | -103.45 | 0.08 | -33.33 | -66.67 | 0.14 | 0.0 | 180.0 | 0 | 0 | 0 | 90.91 | -48.62 | 1.4 |
| 22Q2 (14) | 0.46 | 35.29 | 206.67 | 1.43 | 211.72 | 250.53 | 0 | 0 | 0 | 0.09 | 212.5 | 800.0 | 1.89 | 301.06 | 336.25 | 0.08 | -66.67 | -73.33 | 0.02 | 0 | 0 | 8.42 | -68.07 | -72.21 | 0.18 | -21.74 | -14.29 | 0.12 | -47.83 | -20.0 | 0.14 | 75.0 | 180.0 | 0 | 0 | 0 | 176.92 | 61.31 | 135.9 |
| 22Q1 (13) | 0.34 | -43.33 | 240.0 | -1.28 | -255.56 | -212.2 | 0 | 0 | 100.0 | -0.08 | -500.0 | -900.0 | -0.94 | -491.67 | -203.23 | 0.24 | 166.67 | -29.41 | 0 | 0 | 0 | 26.37 | 248.72 | -19.33 | 0.23 | -36.11 | -41.03 | 0.23 | -47.73 | -25.81 | 0.08 | 60.0 | 60.0 | 0 | 0 | 0 | 109.68 | -10.43 | 294.84 |
| 21Q4 (12) | 0.6 | 130.77 | 27.66 | -0.36 | -289.47 | 60.87 | 0 | 100.0 | 100.0 | 0.02 | 100.0 | 100.0 | 0.24 | -46.67 | 153.33 | 0.09 | -80.0 | -75.68 | 0 | 0 | 0 | 7.56 | -82.35 | -82.22 | 0.36 | 24.14 | 227.27 | 0.44 | 83.33 | 450.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 122.45 | 36.58 | -66.13 |
| 21Q3 (11) | 0.26 | 73.33 | -43.48 | 0.19 | 120.0 | -77.91 | -0.61 | 0 | -335.71 | 0.01 | 0.0 | 0.0 | 0.45 | 156.25 | -65.91 | 0.45 | 50.0 | -23.73 | 0 | 0 | 0 | 42.86 | 41.43 | -42.62 | 0.29 | 38.1 | 26.09 | 0.24 | 60.0 | -17.24 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 89.66 | 19.54 | -33.73 |
| 21Q2 (10) | 0.15 | 50.0 | 600.0 | -0.95 | -131.71 | -263.79 | 0 | 100.0 | 100.0 | 0.01 | 0.0 | 0 | -0.8 | -158.06 | -245.45 | 0.3 | -11.76 | -21.05 | 0 | 0 | 0 | 30.30 | -7.31 | -37.8 | 0.21 | -46.15 | 16.67 | 0.15 | -51.61 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 75.00 | 170.0 | 600.0 |
| 21Q1 (9) | 0.1 | -78.72 | -65.52 | -0.41 | 55.43 | 10.87 | -0.01 | 87.5 | 0 | 0.01 | 0.0 | 0.0 | -0.31 | 31.11 | -82.35 | 0.34 | -8.11 | 750.0 | 0 | 0 | 0 | 32.69 | -23.13 | 562.02 | 0.39 | 254.55 | 105.26 | 0.31 | 287.5 | 244.44 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 27.78 | -92.32 | -86.59 |
| 20Q4 (8) | 0.47 | 2.17 | 161.11 | -0.92 | -206.98 | 35.21 | -0.08 | 42.86 | -124.24 | 0.01 | 0.0 | 112.5 | -0.45 | -134.09 | 63.71 | 0.37 | -37.29 | -73.94 | 0 | 0 | 0 | 42.53 | -43.05 | -76.34 | 0.11 | -52.17 | -26.67 | 0.08 | -72.41 | 300.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 361.54 | 167.22 | -79.91 |
| 20Q3 (7) | 0.46 | 1633.33 | 318.18 | 0.86 | 48.28 | 6.17 | -0.14 | 48.15 | 89.47 | 0.01 | 0 | -75.0 | 1.32 | 140.0 | 43.48 | 0.59 | 55.26 | -62.42 | 0 | 0 | 0 | 74.68 | 53.3 | -57.66 | 0.23 | 27.78 | 21.05 | 0.29 | 93.33 | 81.25 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 135.29 | 1001.96 | 158.29 |
| 20Q2 (6) | -0.03 | -110.34 | -142.86 | 0.58 | 226.09 | 7.41 | -0.27 | 0 | -2600.0 | 0 | -100.0 | 0 | 0.55 | 423.53 | -9.84 | 0.38 | 850.0 | -57.78 | 0 | 0 | 0 | 48.72 | 886.54 | -53.45 | 0.18 | -5.26 | 0.0 | 0.15 | 66.67 | 275.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -15.00 | -107.24 | -119.29 |
| 20Q1 (5) | 0.29 | 61.11 | -25.64 | -0.46 | 67.61 | -518.18 | 0 | -100.0 | 0 | 0.01 | 112.5 | 200.0 | -0.17 | 86.29 | -134.0 | 0.04 | -97.18 | -20.0 | 0 | 0 | 0 | 4.94 | -97.25 | -10.12 | 0.19 | 26.67 | -26.92 | 0.09 | 325.0 | -78.05 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 207.14 | -88.49 | 144.32 |
| 19Q4 (4) | 0.18 | 63.64 | 0.0 | -1.42 | -275.31 | 0.0 | 0.33 | 124.81 | 0.0 | -0.08 | -300.0 | 0.0 | -1.24 | -234.78 | 0.0 | 1.42 | -9.55 | 0.0 | 0 | 0 | 0.0 | 179.75 | 1.89 | 0.0 | 0.15 | -21.05 | 0.0 | -0.04 | -125.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1800.00 | 3336.36 | 0.0 |
| 19Q3 (3) | 0.11 | 57.14 | 0.0 | 0.81 | 50.0 | 0.0 | -1.33 | -13200.0 | 0.0 | 0.04 | 0 | 0.0 | 0.92 | 50.82 | 0.0 | 1.57 | 74.44 | 0.0 | 0 | 0 | 0.0 | 176.40 | 68.56 | 0.0 | 0.19 | 5.56 | 0.0 | 0.16 | 300.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 52.38 | -32.65 | 0.0 |
| 19Q2 (2) | 0.07 | -82.05 | 0.0 | 0.54 | 390.91 | 0.0 | -0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.61 | 22.0 | 0.0 | 0.9 | 1700.0 | 0.0 | 0 | 0 | 0.0 | 104.65 | 1804.65 | 0.0 | 0.18 | -30.77 | 0.0 | 0.04 | -90.24 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 77.78 | -8.26 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.49 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 84.78 | 0.0 | 0.0 |
