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) | 1.09 | -71.16 | -0.61 | 0 | -0.81 | 0 | 0.06 | 0 | 0.48 | -88.24 | 0.34 | 61.9 | 0 | 0 | 2.76 | 88.95 | 0.14 | -83.72 | 0.12 | -89.19 | 0.54 | 63.64 | 0 | 0 | 165.15 | -37.09 |
| 2022 (9) | 3.78 | 0 | 0.3 | 0 | -5.14 | 0 | -0.09 | 0 | 4.08 | 0 | 0.21 | -83.46 | 0 | 0 | 1.46 | -64.49 | 0.86 | -84.72 | 1.11 | -78.9 | 0.33 | -13.16 | 0 | 0 | 262.50 | 0 |
| 2021 (8) | -2.3 | 0 | -2.13 | 0 | 5.99 | 73.12 | 0 | 0 | -4.43 | 0 | 1.27 | -51.53 | 0 | 0 | 4.11 | -94.49 | 5.63 | 1097.87 | 5.26 | 1019.15 | 0.38 | 660.0 | 0 | 0 | -40.78 | 0 |
| 2020 (7) | -0.29 | 0 | -2.63 | 0 | 3.46 | 0 | 0.07 | 250.0 | -2.92 | 0 | 2.62 | 0 | 0 | 0 | 74.64 | 0 | 0.47 | 0 | 0.47 | 0 | 0.05 | 400.0 | 0 | 0 | -55.77 | 0 |
| 2019 (6) | -0.19 | 0 | 0.15 | 0 | 0 | 0 | 0.02 | 0 | -0.04 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.23 | 0 | -0.38 | 0 | 0.01 | 0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -0.11 | 0 | 0 | 0 | 0.72 | 0 | -0.03 | 0 | -0.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.18 | 0 | -0.19 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.32 | 0 | 0.55 | 0 | -0.23 | 0 | 0.05 | 0 | 0.23 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.31 | 0 | -0.32 | 0 | 0 | 0 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.17 | 0 | -0.27 | 0 | -0.32 | 0 | 0 | 0 | -0.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.53 | 0 | -0.23 | 0 | 0.01 | -85.71 | 0.01 | -83.33 | 0.00 | 0 |
| 2015 (2) | -0.51 | 0 | 1.02 | 0 | -0.31 | 0 | -0.12 | 0 | 0.51 | 0 | 0.02 | 0.0 | 0 | 0 | 1.16 | 159.88 | -0.83 | 0 | -0.68 | 0 | 0.07 | -12.5 | 0.06 | -57.14 | 0.00 | 0 |
| 2014 (1) | -0.06 | 0 | -0.45 | 0 | 0.48 | 242.86 | 0.15 | 0 | -0.51 | 0 | 0.02 | 0.0 | 0 | 0 | 0.45 | 12.75 | -0.45 | 0 | -0.67 | 0 | 0.08 | 0.0 | 0.14 | 16.67 | 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) | 0.88 | -19.27 | 33.33 | -0.11 | 83.33 | -168.75 | -0.04 | 85.19 | 73.33 | 0.01 | -75.0 | 111.11 | 0.77 | 79.07 | -6.1 | 0.19 | 375.0 | 480.0 | 0 | 0 | 0 | 6.91 | 528.73 | 366.69 | 0.01 | -96.15 | 104.55 | -0.14 | -151.85 | 67.44 | 0.13 | -7.14 | 8.33 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 1.09 | 267.69 | -42.02 | -0.66 | -6500.0 | -88.57 | -0.27 | 65.38 | -170.0 | 0.04 | 0 | 0 | 0.43 | 165.15 | -71.9 | 0.04 | -60.0 | -63.64 | 0 | 0 | 0 | 1.10 | -58.13 | -67.63 | 0.26 | 30.0 | 85.71 | 0.27 | 0.0 | -27.03 | 0.14 | 0.0 | 100.0 | 0 | 0 | 0 | 265.85 | 267.69 | -37.78 |
| 23Q2 (18) | -0.65 | -195.45 | -136.52 | -0.01 | -105.88 | -101.75 | -0.78 | -378.57 | 80.5 | 0 | -100.0 | 0 | -0.66 | -1220.0 | -128.09 | 0.1 | 400.0 | 25.0 | 0 | 0 | 0 | 2.62 | 178.22 | 64.37 | 0.2 | 160.61 | -71.01 | 0.27 | 196.43 | -65.82 | 0.14 | 0.0 | 100.0 | 0 | 0 | 0 | -158.54 | 0 | -176.6 |
| 23Q1 (17) | -0.22 | -133.33 | 59.26 | 0.17 | 6.25 | 288.89 | 0.28 | 286.67 | 132.18 | 0.01 | 111.11 | 0 | -0.05 | -106.1 | 92.06 | 0.02 | 140.0 | -71.43 | 0 | 0 | 0 | 0.94 | 136.42 | -43.4 | -0.33 | -50.0 | -232.0 | -0.28 | 34.88 | -173.68 | 0.14 | 16.67 | 100.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.66 | -64.89 | -74.42 | 0.16 | 145.71 | 142.11 | -0.15 | -50.0 | 93.15 | -0.09 | 0 | -550.0 | 0.82 | -46.41 | -62.73 | -0.05 | -145.45 | -119.23 | 0 | 0 | 0 | -2.59 | -176.31 | -179.81 | -0.22 | -257.14 | -122.45 | -0.43 | -216.22 | -144.79 | 0.12 | 71.43 | 140.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 1.88 | 5.62 | 308.7 | -0.35 | -161.4 | 54.55 | -0.1 | 97.5 | -106.49 | 0 | 0 | -100.0 | 1.53 | -34.89 | 593.55 | 0.11 | 37.5 | -15.38 | 0 | 0 | 0 | 3.40 | 112.62 | 121.72 | 0.14 | -79.71 | -90.67 | 0.37 | -53.16 | -73.76 | 0.07 | 0.0 | -36.36 | 0 | 0 | 0 | 427.27 | 106.44 | 1311.86 |
| 22Q2 (14) | 1.78 | 429.63 | 1147.06 | 0.57 | 733.33 | 296.55 | -4.0 | -359.77 | -385.71 | 0 | 0 | 100.0 | 2.35 | 473.02 | 610.87 | 0.08 | 14.29 | -69.23 | 0 | 0 | 0 | 1.60 | -4.19 | -50.56 | 0.69 | 176.0 | -58.93 | 0.79 | 107.89 | -46.98 | 0.07 | 0.0 | -36.36 | 0 | 0 | 0 | 206.98 | 272.48 | 2048.02 |
| 22Q1 (13) | -0.54 | -120.93 | 89.53 | -0.09 | 76.32 | 86.96 | -0.87 | 60.27 | -116.6 | 0 | -100.0 | 100.0 | -0.63 | -128.64 | 89.23 | 0.07 | -73.08 | -88.52 | 0 | 0 | 0 | 1.67 | -48.65 | -82.62 | 0.25 | -74.49 | -83.11 | 0.38 | -60.42 | -72.86 | 0.07 | 40.0 | -36.36 | 0 | 0 | 0 | -120.00 | -146.98 | 64.88 |
| 21Q4 (12) | 2.58 | 460.87 | 3325.0 | -0.38 | 50.65 | -533.33 | -2.19 | -242.21 | -426.87 | 0.02 | -66.67 | 0 | 2.2 | 809.68 | 1671.43 | 0.26 | 100.0 | 225.0 | 0 | 0 | -100.0 | 3.25 | 111.99 | -36.3 | 0.98 | -34.67 | 292.0 | 0.96 | -31.91 | 300.0 | 0.05 | -54.55 | 150.0 | 0 | 0 | 0 | 255.45 | 744.08 | 930.2 |
| 21Q3 (11) | 0.46 | 370.59 | 560.0 | -0.77 | -165.52 | -18.46 | 1.54 | 10.0 | 158.78 | 0.06 | 220.0 | 500.0 | -0.31 | 32.61 | 58.67 | 0.13 | -50.0 | -79.37 | 0 | 0 | 100.0 | 1.53 | -52.59 | -95.31 | 1.5 | -10.71 | 284.62 | 1.41 | -5.37 | 252.5 | 0.11 | 0.0 | 1000.0 | 0 | 0 | 0 | 30.26 | 384.83 | 224.08 |
| 21Q2 (10) | -0.17 | 96.71 | -70.0 | -0.29 | 57.97 | -1350.0 | 1.4 | -73.28 | 0 | -0.05 | -25.0 | 0 | -0.46 | 92.14 | -283.33 | 0.26 | -57.38 | 0 | 0 | 0 | 100.0 | 3.23 | -66.33 | 0 | 1.68 | 13.51 | 2500.0 | 1.49 | 6.43 | 1454.55 | 0.11 | 0.0 | 0 | 0 | 0 | 0 | -10.62 | 96.89 | 0 |
| 21Q1 (9) | -5.16 | -6350.0 | -8500.0 | -0.69 | -1050.0 | 0 | 5.24 | 682.09 | 89.86 | -0.04 | 0 | 0 | -5.85 | -4078.57 | -9650.0 | 0.61 | 662.5 | 0 | 0 | -100.0 | 0 | 9.59 | 88.23 | 0 | 1.48 | 492.0 | 2566.67 | 1.4 | 483.33 | 2433.33 | 0.11 | 450.0 | 0 | 0 | 0 | 0 | -341.72 | -1010.6 | 0 |
| 20Q4 (8) | -0.08 | 20.0 | -166.67 | -0.06 | 90.77 | 0 | 0.67 | 125.57 | 0 | 0 | -100.0 | 0 | -0.14 | 81.33 | -366.67 | 0.08 | -87.3 | 0 | 0.02 | 200.0 | 0 | 5.10 | -84.39 | 0 | 0.25 | -35.9 | 457.14 | 0.24 | -40.0 | 214.29 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | -30.77 | -26.15 | 0 |
| 20Q3 (7) | -0.1 | 0.0 | -233.33 | -0.65 | -3150.0 | 0 | -2.62 | 0 | 0 | 0.01 | 0 | 0 | -0.75 | -525.0 | -2400.0 | 0.63 | 0 | 0 | -0.02 | -100.0 | 0 | 32.64 | 0 | 0 | 0.39 | 657.14 | 880.0 | 0.4 | 463.64 | 671.43 | 0.01 | 0 | 0 | 0 | 0 | 0 | -24.39 | 0 | 0 |
| 20Q2 (6) | -0.1 | -66.67 | -233.33 | -0.02 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.12 | -100.0 | -300.0 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | -16.67 | -40.0 | -0.11 | -83.33 | -120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.06 | -100.0 | 40.0 | 0 | 0 | 0 | 2.76 | 0 | 0 | 0 | 0 | -100.0 | -0.06 | -100.0 | 40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.06 | 14.29 | -50.0 | -0.06 | 71.43 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.07 | -40.0 | 0.0 | -0.21 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.07 | -40.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.03 | 70.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | 70.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.05 | -25.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
