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) | 3.4 | 0 | -0.04 | 0 | -4.21 | 0 | 0.01 | 0 | 3.36 | 0 | 0.05 | 0 | 0 | 0 | 0.24 | 0 | 5.03 | 349.11 | 3.83 | 340.23 | 0.03 | 0.0 | 0 | 0 | 88.08 | 0 |
| 2022 (9) | -17.05 | 0 | -0.04 | 0 | 15.87 | 0 | -0.71 | 0 | -17.09 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.12 | -58.67 | 0.87 | -59.35 | 0.03 | 0.0 | 0 | 0 | -1894.44 | 0 |
| 2021 (8) | 4.23 | 0 | -0.13 | 0 | -2.71 | 0 | -0.68 | 0 | 4.1 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.71 | 238.75 | 2.14 | 262.71 | 0.03 | 0.0 | 0 | 0 | 194.93 | 0 |
| 2020 (7) | -2.94 | 0 | -0.03 | 0 | -1.15 | 0 | -0.02 | 0 | -2.97 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.8 | -43.26 | 0.59 | -55.3 | 0.03 | 50.0 | 0 | 0 | -474.19 | 0 |
| 2019 (6) | -5.95 | 0 | -0.02 | 0 | 7.75 | -52.89 | 0.29 | 0 | -5.97 | 0 | 0.03 | 50.0 | 0 | 0 | 0.20 | 83.21 | 1.41 | -11.32 | 1.32 | 0.0 | 0.02 | 100.0 | 0 | 0 | -444.03 | 0 |
| 2018 (5) | -13.1 | 0 | -0.04 | 0 | 16.45 | 294.48 | -0.16 | 0 | -13.14 | 0 | 0.02 | -50.0 | 0 | 0 | 0.11 | -73.94 | 1.59 | 78.65 | 1.32 | 100.0 | 0.01 | 0.0 | 0 | 0 | -984.96 | 0 |
| 2017 (4) | -5.56 | 0 | -0.03 | 0 | 4.17 | -10.13 | -0.15 | 0 | -5.59 | 0 | 0.04 | 100.0 | 0 | 0 | 0.42 | -79.28 | 0.89 | 0 | 0.66 | 0 | 0.01 | -50.0 | 0 | 0 | -829.85 | 0 |
| 2016 (3) | -4.95 | 0 | -0.01 | 0 | 4.64 | 203.27 | -0.52 | 0 | -4.96 | 0 | 0.02 | -33.33 | 0 | 0 | 2.04 | 26.53 | -0.33 | 0 | -0.43 | 0 | 0.02 | -77.78 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.12 | 0 | -0.04 | 0 | 1.53 | 1812.5 | 0.01 | -75.0 | 0.08 | 0 | 0.03 | -40.0 | 0 | 0 | 1.61 | -18.39 | -0.27 | 0 | -0.31 | 0 | 0.09 | -18.18 | 0.01 | -50.0 | 0.00 | 0 |
| 2014 (1) | -0.11 | 0 | 0.02 | 0 | 0.08 | 0 | 0.04 | 300.0 | -0.09 | 0 | 0.05 | -58.33 | 0 | 0 | 1.98 | -48.29 | -0.37 | 0 | -0.28 | 0 | 0.11 | 0.0 | 0.02 | -33.33 | 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) | 11.62 | 924.11 | 7162.5 | -0.04 | 0 | 0.0 | -11.21 | -1066.38 | -108.75 | 0.65 | 291.18 | 75.68 | 11.58 | 921.28 | 9550.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.57 | 2076.19 | 251.54 | 3.5 | 2233.33 | 236.54 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 331.05 | 137.57 | 2072.54 |
| 23Q3 (19) | -1.41 | 63.75 | -1107.14 | 0 | 0 | 100.0 | 1.16 | -68.82 | -81.67 | -0.34 | -209.09 | -30.77 | -1.41 | 63.75 | -1184.62 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.21 | 600.0 | 275.0 | 0.15 | 1400.0 | 225.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -881.25 | 95.47 | 0 |
| 23Q2 (18) | -3.89 | -33.68 | -32.31 | 0 | 0 | -100.0 | 3.72 | 75.47 | 509.84 | -0.11 | 42.11 | 69.44 | -3.89 | -33.68 | -32.76 | 0.05 | 0 | 0 | 0 | 0 | 0 | 9.62 | 0 | 0 | 0.03 | -86.36 | 130.0 | 0.01 | -94.12 | 111.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -19450.00 | -1103.09 | 0 |
| 23Q1 (17) | -2.91 | -1918.75 | 79.82 | 0 | 100.0 | 0 | 2.12 | 139.48 | -85.17 | -0.19 | -151.35 | 58.7 | -2.91 | -2525.0 | 79.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.22 | -83.08 | 340.0 | 0.17 | -83.65 | 325.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1616.67 | -10709.38 | 94.39 |
| 22Q4 (16) | 0.16 | 14.29 | 106.23 | -0.04 | -300.0 | 66.67 | -5.37 | -184.83 | -226.35 | 0.37 | 242.31 | 227.59 | 0.12 | -7.69 | 104.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.3 | 1183.33 | 550.0 | 1.04 | 966.67 | 642.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 15.24 | 0 | 100.89 |
| 22Q3 (15) | 0.14 | 104.76 | 110.14 | -0.01 | -200.0 | 0 | 6.33 | 937.7 | 1810.81 | -0.26 | 27.78 | 25.71 | 0.13 | 104.44 | 109.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.12 | -20.0 | -134.29 | -0.12 | -33.33 | -142.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -2.94 | 79.61 | -173.68 | 0.01 | 0 | 133.33 | 0.61 | -95.73 | 117.84 | -0.36 | 21.74 | -427.27 | -2.93 | 79.68 | -173.99 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -300.0 | -108.0 | -0.09 | -325.0 | -109.28 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (13) | -14.42 | -461.09 | -444.15 | 0 | 100.0 | -100.0 | 14.3 | 236.47 | 549.69 | -0.46 | -58.62 | -206.67 | -14.42 | -436.06 | -442.52 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -75.0 | -94.51 | 0.04 | -71.43 | -94.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -28840.00 | -1583.27 | -5331.12 |
| 21Q4 (12) | -2.57 | -86.23 | -192.45 | -0.12 | 0 | 0 | 4.25 | 1248.65 | 243.1 | -0.29 | 17.14 | -207.41 | -2.69 | -94.93 | -196.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.2 | -42.86 | -42.86 | 0.14 | -50.0 | -50.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -1713.33 | -260.05 | -278.73 |
| 21Q3 (11) | -1.38 | -134.59 | -253.85 | 0 | 100.0 | 100.0 | -0.37 | 89.18 | 50.67 | -0.35 | -418.18 | -66.67 | -1.38 | -134.85 | -236.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | -72.0 | 133.33 | 0.28 | -71.13 | 133.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -475.86 | -216.88 | -58.62 |
| 21Q2 (10) | 3.99 | -4.77 | 174.3 | -0.03 | -250.0 | 0 | -3.42 | -7.55 | -214.0 | 0.11 | 173.33 | 650.0 | 3.96 | -5.94 | 173.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.25 | 37.36 | 635.29 | 0.97 | 29.33 | 781.82 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 407.14 | -26.15 | 109.1 |
| 21Q1 (9) | 4.19 | 50.72 | 8280.0 | 0.02 | 0 | 0 | -3.18 | -7.07 | -657.14 | -0.15 | -155.56 | -114.29 | 4.21 | 51.44 | 8320.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.91 | 160.0 | 600.0 | 0.75 | 167.86 | 837.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 551.32 | -42.49 | 892.37 |
| 20Q4 (8) | 2.78 | 812.82 | 200.36 | 0 | 100.0 | 0 | -2.97 | -296.0 | -144.66 | 0.27 | 228.57 | 1250.0 | 2.78 | 778.05 | 200.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 133.33 | 118.75 | 0.28 | 133.33 | 86.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 958.62 | 419.54 | 155.37 |
| 20Q3 (7) | -0.39 | 92.74 | 92.35 | -0.02 | 0 | -100.0 | -0.75 | -125.0 | -115.09 | -0.21 | -950.0 | -950.0 | -0.41 | 92.36 | 91.98 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.15 | -11.76 | -31.82 | 0.12 | 9.09 | -33.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -300.00 | 93.3 | 88.82 |
| 20Q2 (6) | -5.37 | -10840.0 | -339.73 | 0 | 0 | 0 | 3.0 | 814.29 | 183.1 | -0.02 | 71.43 | -115.38 | -5.37 | -10840.0 | -339.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.17 | 30.77 | -59.52 | 0.11 | 37.5 | -68.57 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | -4475.00 | -8155.0 | -799.22 |
| 20Q1 (5) | 0.05 | 101.81 | 115.62 | 0 | 0 | 0 | -0.42 | -106.32 | -55.56 | -0.07 | -450.0 | -141.18 | 0.05 | 101.81 | 115.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | -18.75 | -78.33 | 0.08 | -46.67 | -87.5 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 55.56 | 103.21 | 211.11 |
| 19Q4 (4) | -2.77 | 45.69 | 0.0 | 0 | 100.0 | 0.0 | 6.65 | 33.8 | 0.0 | 0.02 | 200.0 | 0.0 | -2.77 | 45.79 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.16 | -27.27 | 0.0 | 0.15 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1731.25 | 35.5 | 0.0 |
| 19Q3 (3) | -5.1 | -327.68 | 0.0 | -0.01 | 0 | 0.0 | 4.97 | 237.67 | 0.0 | -0.02 | -115.38 | 0.0 | -5.11 | -328.12 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.21 | 0 | 0.0 | 0.22 | -47.62 | 0.0 | 0.18 | -48.57 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | -2684.21 | -519.41 | 0.0 |
| 19Q2 (2) | 2.24 | 800.0 | 0.0 | 0 | 0 | 0.0 | -3.61 | -1237.04 | 0.0 | 0.13 | -23.53 | 0.0 | 2.24 | 800.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.42 | -30.0 | 0.0 | 0.35 | -45.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 640.00 | 1380.0 | 0.0 |
| 19Q1 (1) | -0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -50.00 | 0.0 | 0.0 |
