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) | 0.64 | -33.33 | 0.57 | 5600.0 | -0.92 | 0 | 0.02 | -60.0 | 1.21 | 24.74 | 0.01 | -50.0 | -0.01 | 0 | 0.34 | -27.03 | 0.03 | -96.34 | 0.2 | -80.2 | 0.2 | -9.09 | 0.01 | 0.0 | 156.10 | 101.63 |
| 2022 (9) | 0.96 | 464.71 | 0.01 | -90.0 | -1.06 | 0 | 0.05 | 0 | 0.97 | 259.26 | 0.02 | -50.0 | -0.02 | 0 | 0.46 | -46.88 | 0.82 | 148.48 | 1.01 | 304.0 | 0.22 | 22.22 | 0.01 | 0.0 | 77.42 | 100.38 |
| 2021 (8) | 0.17 | -46.88 | 0.1 | 0 | 0.06 | 0 | -0.05 | 0 | 0.27 | 0 | 0.04 | -42.86 | -0.01 | 0 | 0.87 | -65.64 | 0.33 | 0 | 0.25 | 0 | 0.18 | -14.29 | 0.01 | 0.0 | 38.64 | -92.76 |
| 2020 (7) | 0.32 | -38.46 | -0.72 | 0 | -0.39 | 0 | 0.03 | -92.11 | -0.4 | 0 | 0.07 | 250.0 | 0 | 0 | 2.54 | 351.45 | -0.15 | 0 | -0.16 | 0 | 0.21 | -4.55 | 0.01 | 0.0 | 533.33 | 412.82 |
| 2019 (6) | 0.52 | 225.0 | 0.91 | 0 | -0.2 | 0 | 0.38 | 0 | 1.43 | 0 | 0.02 | -80.0 | 0.01 | 0 | 0.56 | -73.43 | 0.05 | -28.57 | 0.27 | 0 | 0.22 | 29.41 | 0.01 | 0 | 104.00 | 0 |
| 2018 (5) | 0.16 | -20.0 | -0.33 | 0 | 0.04 | 0 | -0.26 | 0 | -0.17 | 0 | 0.1 | -47.37 | 0 | 0 | 2.11 | -34.02 | 0.07 | -30.0 | -0.24 | 0 | 0.17 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 0.2 | -72.6 | -0.49 | 0 | -0.62 | 0 | -0.03 | 0 | -0.29 | 0 | 0.19 | 533.33 | 0 | 0 | 3.20 | 429.74 | 0.1 | 0 | -0.02 | 0 | 0.17 | -32.0 | 0 | 0 | 133.33 | 0 |
| 2016 (3) | 0.73 | -7.59 | -0.19 | 0 | 0 | 0 | -0.01 | 0 | 0.54 | -56.1 | 0.03 | -25.0 | 0 | 0 | 0.60 | -0.05 | -0.15 | 0 | -0.28 | 0 | 0.25 | -24.24 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.79 | 507.69 | 0.44 | 0 | -0.24 | 0 | 0.06 | 0 | 1.23 | 0 | 0.04 | -71.43 | 0 | 0 | 0.61 | -65.16 | -0.45 | 0 | -0.17 | 0 | 0.33 | -8.33 | 0 | 0 | 493.75 | 1647.12 |
| 2014 (1) | 0.13 | -92.35 | -0.41 | 0 | -0.24 | 0 | -0.12 | 0 | -0.28 | 0 | 0.14 | 0.0 | 0 | 0 | 1.74 | -9.8 | -0.02 | 0 | 0.1 | 0 | 0.36 | 16.13 | 0 | 0 | 28.26 | -95.01 |
| 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) | 0.1 | -78.26 | 155.56 | 0.46 | 109.09 | 820.0 | -0.03 | 97.22 | 93.88 | 0.02 | 0 | -60.0 | 0.56 | -17.65 | 530.77 | 0.01 | 0 | 0.0 | -0.01 | 0 | -200.0 | 1.35 | 0 | 5.41 | -0.04 | 0.0 | -150.0 | -0.12 | -170.59 | -340.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (19) | 0.46 | 283.33 | -32.35 | 0.22 | 283.33 | -69.44 | -1.08 | -1081.82 | -125.0 | 0 | 100.0 | 0 | 0.68 | 0 | -51.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -233.33 | -116.0 | 0.17 | 240.0 | -54.05 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 209.09 | 74.24 | 29.14 |
| 23Q2 (18) | 0.12 | 400.0 | -33.33 | -0.12 | -1300.0 | -71.43 | 0.11 | 37.5 | 375.0 | -0.01 | -200.0 | 0.0 | 0 | 100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.03 | -66.67 | -90.91 | 0.05 | -54.55 | -84.38 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 120.00 | 580.0 | 153.33 |
| 23Q1 (17) | -0.04 | 77.78 | -114.29 | 0.01 | -80.0 | 101.41 | 0.08 | 116.33 | 300.0 | 0.01 | -80.0 | -50.0 | -0.03 | 76.92 | 93.02 | 0 | -100.0 | 0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | 0 | 0.09 | 12.5 | -43.75 | 0.11 | 120.0 | -57.69 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -25.00 | 86.11 | -128.57 |
| 22Q4 (16) | -0.18 | -126.47 | -166.67 | 0.05 | -93.06 | -78.26 | -0.49 | -2.08 | -1733.33 | 0.05 | 0 | 171.43 | -0.13 | -109.29 | -126.0 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 1.28 | 0 | 55.13 | 0.08 | -68.0 | -38.46 | 0.05 | -86.49 | -66.67 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -180.00 | -211.18 | -226.67 |
| 22Q3 (15) | 0.68 | 277.78 | 718.18 | 0.72 | 1128.57 | 700.0 | -0.48 | -1100.0 | -152.63 | 0 | 100.0 | 100.0 | 1.4 | 1172.73 | 7100.0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.25 | -24.24 | 177.78 | 0.37 | 15.62 | 362.5 | 0.05 | -16.67 | 25.0 | 0 | 0 | 0 | 161.90 | 241.8 | 276.62 |
| 22Q2 (14) | 0.18 | -35.71 | 1900.0 | -0.07 | 90.14 | 12.5 | -0.04 | 0.0 | -180.0 | -0.01 | -150.0 | -112.5 | 0.11 | 125.58 | 222.22 | 0.01 | 0 | -50.0 | -0.01 | 50.0 | 50.0 | 0.76 | 0 | -57.58 | 0.33 | 106.25 | 266.67 | 0.32 | 23.08 | 3100.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 47.37 | -45.86 | 384.21 |
| 22Q1 (13) | 0.28 | 3.7 | 2700.0 | -0.71 | -408.7 | -373.33 | -0.04 | -233.33 | -123.53 | 0.02 | 128.57 | 0 | -0.43 | -186.0 | -207.14 | 0 | -100.0 | 0 | -0.02 | -300.0 | 0 | -0.00 | -100.0 | 0 | 0.16 | 23.08 | 700.0 | 0.26 | 73.33 | 2500.0 | 0.06 | 50.0 | 20.0 | 0 | 0 | 0 | 87.50 | -38.43 | 425.0 |
| 21Q4 (12) | 0.27 | 345.45 | 2600.0 | 0.23 | 155.56 | -70.89 | 0.03 | 115.79 | 105.17 | -0.07 | -16.67 | -800.0 | 0.5 | 2600.0 | -37.5 | 0.01 | 0 | -66.67 | 0.01 | 0 | 0 | 0.83 | 0 | -75.48 | 0.13 | 44.44 | 0 | 0.15 | 87.5 | 0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 142.11 | 255.02 | 610.53 |
| 21Q3 (11) | -0.11 | -1000.0 | -150.0 | 0.09 | 212.5 | 109.57 | -0.19 | -480.0 | -575.0 | -0.06 | -175.0 | -400.0 | -0.02 | 77.78 | 97.22 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.09 | 0.0 | 280.0 | 0.08 | 700.0 | 366.67 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -91.67 | -450.0 | -108.33 |
| 21Q2 (10) | -0.01 | -200.0 | -108.33 | -0.08 | 46.67 | 83.67 | 0.05 | -70.59 | -54.55 | 0.08 | 0 | 700.0 | -0.09 | 35.71 | 75.68 | 0.02 | 0 | -33.33 | -0.02 | 0 | 0 | 1.79 | 0 | -62.5 | 0.09 | 350.0 | 228.57 | 0.01 | 0.0 | 108.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -16.67 | -200.0 | 0 |
| 21Q1 (9) | 0.01 | 0.0 | 133.33 | -0.15 | -118.99 | -66.67 | 0.17 | 129.31 | 325.0 | 0 | -100.0 | 100.0 | -0.14 | -117.5 | -16.67 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 0 | 166.67 | 0.01 | 0 | 200.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 16.67 | -16.67 | 127.78 |
| 20Q4 (8) | 0.01 | -95.45 | -95.0 | 0.79 | 184.04 | 36.21 | -0.58 | -1550.0 | -2033.33 | 0.01 | -50.0 | -75.0 | 0.8 | 211.11 | 2.56 | 0.03 | 0 | 0 | 0 | 0 | 0 | 3.37 | 0 | 0 | 0 | 100.0 | -100.0 | 0 | 100.0 | 100.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 20.00 | -98.18 | 0 |
| 20Q3 (7) | 0.22 | 83.33 | -29.03 | -0.94 | -91.84 | -264.91 | 0.04 | -63.64 | 122.22 | 0.02 | 100.0 | 200.0 | -0.72 | -94.59 | -181.82 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.05 | 28.57 | -350.0 | -0.03 | 75.0 | 25.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 1100.00 | 0 | -29.03 |
| 20Q2 (6) | 0.12 | 500.0 | 400.0 | -0.49 | -444.44 | -122.73 | 0.11 | 175.0 | 1200.0 | 0.01 | 200.0 | 0.0 | -0.37 | -208.33 | -42.31 | 0.03 | 0 | 0 | 0 | 0 | 0 | 4.76 | 0 | 0 | -0.07 | -133.33 | -600.0 | -0.12 | -1100.0 | -200.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q1 (5) | -0.03 | -115.0 | -160.0 | -0.09 | -115.52 | -800.0 | 0.04 | 33.33 | 200.0 | -0.01 | -125.0 | -102.56 | -0.12 | -115.38 | -400.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.03 | -200.0 | -250.0 | -0.01 | 90.91 | -102.17 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | -60.00 | 0 | -724.0 |
| 19Q4 (4) | 0.2 | -35.48 | 0.0 | 0.58 | 1.75 | 0.0 | 0.03 | 116.67 | 0.0 | 0.04 | 300.0 | 0.0 | 0.78 | -11.36 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | 50.0 | 0.0 | -0.11 | -175.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.31 | 875.0 | 0.0 | 0.57 | 359.09 | 0.0 | -0.18 | -1700.0 | 0.0 | -0.02 | -300.0 | 0.0 | 0.88 | 438.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.02 | 300.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1550.00 | 875.0 | 0.0 |
| 19Q2 (2) | -0.04 | -180.0 | 0.0 | -0.22 | -2100.0 | 0.0 | -0.01 | 75.0 | 0.0 | 0.01 | -97.44 | 0.0 | -0.26 | -750.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.04 | -108.7 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -200.00 | -2180.0 | 0.0 |
| 19Q1 (1) | 0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 |
