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) | 17.39 | 0 | -0.49 | 0 | -11.02 | 0 | 1.48 | 516.67 | 16.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 7.46 | 301.08 | 6.84 | 242.0 | 0.32 | -3.03 | 0 | 0 | 242.88 | 0 |
| 2022 (9) | -6.6 | 0 | 0 | 0 | 6.69 | -52.69 | 0.24 | 0 | -6.6 | 0 | 0.02 | 0 | 0 | 0 | 0.07 | 0 | 1.86 | 588.89 | 2.0 | 129.89 | 0.33 | -2.94 | 0.01 | 0.0 | -282.05 | 0 |
| 2021 (8) | -11.44 | 0 | 0.02 | 0 | 14.14 | 0 | -0.78 | 0 | -11.42 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.27 | -83.12 | 0.87 | -38.3 | 0.34 | 3.03 | 0.01 | 0.0 | -937.70 | 0 |
| 2020 (7) | 2.89 | 194.9 | 0 | 0 | -4.13 | 0 | -1.02 | 0 | 2.89 | 107.91 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.6 | -29.82 | 1.41 | -32.86 | 0.33 | 3.12 | 0.01 | 0 | 165.14 | 307.8 |
| 2019 (6) | 0.98 | 0 | 0.41 | 57.69 | -3.03 | 0 | -2.41 | 0 | 1.39 | 0 | 0.01 | 0 | 0 | 0 | 0.05 | 0 | 2.28 | 85.37 | 2.1 | 98.11 | 0.32 | 33.33 | 0 | 0 | 40.50 | 0 |
| 2018 (5) | -10.69 | 0 | 0.26 | -95.46 | 4.75 | 117.89 | -0.77 | 0 | -10.43 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.23 | 0 | 1.06 | 307.69 | 0.24 | 0.0 | 0.03 | -25.0 | -803.76 | 0 |
| 2017 (4) | -3.41 | 0 | 5.73 | 0 | 2.18 | 120.2 | -0.05 | 0 | 2.32 | 123.08 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.26 | 0 | 0.26 | -36.59 | 0.24 | -20.0 | 0.04 | -20.0 | -631.48 | 0 |
| 2016 (3) | 1.07 | 0 | -0.03 | 0 | 0.99 | -91.37 | 0 | 0 | 1.04 | 0 | 0.04 | -42.86 | 0 | 0 | 0.27 | -27.36 | -0.15 | 0 | 0.41 | 0 | 0.3 | 3.45 | 0.05 | 0.0 | 140.79 | 0 |
| 2015 (2) | -12.29 | 0 | -0.07 | 0 | 11.47 | 6.11 | 0.02 | 0 | -12.36 | 0 | 0.07 | 0.0 | 0 | 0 | 0.37 | 174.31 | -5.76 | 0 | -4.62 | 0 | 0.29 | 11.54 | 0.05 | 0.0 | 0.00 | 0 |
| 2014 (1) | -22.52 | 0 | -1.46 | 0 | 10.81 | 0 | -0.11 | 0 | -23.98 | 0 | 0.07 | 16.67 | -1.75 | 0 | 0.14 | 49.15 | 16.75 | -11.14 | 14.17 | -21.58 | 0.26 | 271.43 | 0.05 | 0 | -155.52 | 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) | 8.2 | -15.2 | 1573.47 | -0.52 | -5300.0 | 0 | -5.71 | 21.57 | -571.76 | 0.59 | 5.36 | 180.95 | 7.68 | -20.66 | 1467.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.72 | -41.51 | 777.42 | 2.97 | -21.22 | 1880.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 268.85 | 7.04 | 26.2 |
| 23Q3 (19) | 9.67 | 2157.45 | 10644.44 | 0.01 | 0 | -50.0 | -7.28 | -1125.35 | -627.54 | 0.56 | 194.74 | 530.77 | 9.68 | 2159.57 | 8700.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.65 | 4327.27 | 5266.67 | 3.77 | 7640.0 | 3241.67 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 251.17 | 116.03 | 0 |
| 23Q2 (18) | -0.47 | -4600.0 | 96.28 | 0 | -100.0 | 0 | 0.71 | -43.65 | -92.7 | 0.19 | 26.67 | 290.0 | -0.47 | -4800.0 | 96.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -152.38 | 87.64 | -0.05 | -133.33 | 88.1 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -1566.67 | -35933.33 | 0 |
| 23Q1 (17) | -0.01 | -102.04 | -100.18 | 0.02 | 0 | 300.0 | 1.26 | 248.24 | 135.39 | 0.15 | -28.57 | -40.0 | 0.01 | -97.96 | -99.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.21 | -32.26 | -91.73 | 0.15 | 0.0 | -93.72 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -4.35 | -102.04 | -101.97 |
| 22Q4 (16) | 0.49 | 444.44 | 105.57 | 0 | -100.0 | 100.0 | -0.85 | -161.59 | -109.18 | 0.21 | 261.54 | 800.0 | 0.49 | 345.45 | 105.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.31 | 444.44 | 125.83 | 0.15 | 225.0 | 125.42 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 213.04 | 0 | 0 |
| 22Q3 (15) | 0.09 | 100.71 | 105.88 | 0.02 | 0 | -93.33 | 1.38 | -85.8 | -11.54 | -0.13 | -30.0 | 84.15 | 0.11 | 100.87 | 108.94 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 89.89 | -105.26 | -0.12 | 71.43 | -106.74 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -12.63 | -331.32 | -2845.65 | 0 | 100.0 | 0 | 9.72 | 373.03 | 383.58 | -0.1 | -140.0 | -266.67 | -12.63 | -331.74 | -2845.65 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.89 | -135.04 | -584.62 | -0.42 | -117.57 | -100.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (13) | 5.46 | 162.12 | 443.4 | -0.01 | 96.55 | 0 | -3.56 | -138.44 | -373.85 | 0.25 | 933.33 | 1150.0 | 5.45 | 160.02 | 442.77 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0 | 0 | 2.54 | 311.67 | 2409.09 | 2.39 | 505.08 | 2091.67 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 221.05 | 0 | 0 |
| 21Q4 (12) | -8.79 | -474.51 | -333.0 | -0.29 | -196.67 | -2800.0 | 9.26 | 493.59 | 1204.23 | -0.03 | 96.34 | 40.0 | -9.08 | -638.21 | -345.1 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -1.2 | -170.18 | -242.86 | -0.59 | -133.15 | -247.06 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -1.53 | -432.61 | -119.77 | 0.3 | 0 | 1400.0 | 1.56 | -22.39 | 121.46 | -0.82 | -1466.67 | -1266.67 | -1.23 | -367.39 | -115.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.71 | 1415.38 | 5.56 | 1.78 | 947.62 | 31.85 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | -82.26 | 0 | -115.2 |
| 21Q2 (10) | 0.46 | 128.93 | 120.09 | 0 | 0 | 0 | 2.01 | 54.62 | -12.99 | 0.06 | 200.0 | 114.29 | 0.46 | 128.93 | 120.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | -18.18 | -121.67 | -0.21 | -75.0 | -135.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -1.59 | 21.67 | -194.44 | 0 | 100.0 | 100.0 | 1.3 | 83.1 | 1081.82 | 0.02 | 140.0 | 104.08 | -1.59 | 22.06 | -183.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | 68.57 | 59.26 | -0.12 | 29.41 | 66.67 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -2.03 | -126.23 | -20.83 | -0.01 | -150.0 | -101.28 | 0.71 | 109.77 | 14.52 | -0.05 | 16.67 | 95.24 | -2.04 | -126.29 | -126.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.35 | -121.6 | -800.0 | -0.17 | -112.59 | -88.89 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 7.74 | 437.99 | 148.08 | 0.02 | 0 | 114.29 | -7.27 | -414.72 | -111.95 | -0.06 | 85.71 | 89.66 | 7.76 | 438.86 | 160.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.62 | 170.0 | -0.61 | 1.35 | 125.0 | -16.15 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 541.26 | 260.72 | 193.18 |
| 20Q2 (6) | -2.29 | -324.07 | -243.12 | 0 | 100.0 | 100.0 | 2.31 | 2000.0 | 304.42 | -0.42 | 14.29 | 27.59 | -2.29 | -308.93 | -267.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.6 | 322.22 | -33.33 | 0.6 | 266.67 | -31.03 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -336.76 | 0 | -299.95 |
| 20Q1 (5) | -0.54 | 67.86 | 73.91 | -0.02 | -102.56 | -300.0 | 0.11 | -82.26 | -87.91 | -0.49 | 53.33 | -157.89 | -0.56 | 37.78 | 72.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.27 | -640.0 | 10.0 | -0.36 | -300.0 | -20.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -1.68 | -153.85 | 0.0 | 0.78 | 657.14 | 0.0 | 0.62 | 118.08 | 0.0 | -1.05 | -81.03 | 0.0 | -0.9 | -130.2 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.05 | -96.93 | 0.0 | -0.09 | -105.59 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 3.12 | 95.0 | 0.0 | -0.14 | 39.13 | 0.0 | -3.43 | -203.54 | 0.0 | -0.58 | 0.0 | 0.0 | 2.98 | 117.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.63 | 81.11 | 0.0 | 1.61 | 85.06 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 184.62 | 9.62 | 0.0 |
| 19Q2 (2) | 1.6 | 177.29 | 0.0 | -0.23 | -2400.0 | 0.0 | -1.13 | -224.18 | 0.0 | -0.58 | -205.26 | 0.0 | 1.37 | 166.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.9 | 400.0 | 0.0 | 0.87 | 390.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 168.42 | 0 | 0.0 |
| 19Q1 (1) | -2.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
