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) | 11.99 | 0 | -0.11 | 0 | -11.67 | 0 | 0.47 | 193.75 | 11.88 | 0 | 0.01 | 0.0 | 0 | 0 | 0.03 | -24.18 | 3.82 | 0.53 | 4.58 | 40.49 | 0.18 | -18.18 | 0.01 | 0.0 | 251.36 | 0 |
| 2022 (9) | -3.9 | 0 | -0.65 | 0 | 5.7 | -22.45 | 0.16 | -40.74 | -4.55 | 0 | 0.01 | -96.55 | 0 | 0 | 0.04 | -96.6 | 3.8 | 6.15 | 3.26 | 2.52 | 0.22 | -37.14 | 0.01 | 0.0 | -111.75 | 0 |
| 2021 (8) | -6.02 | 0 | -1.31 | 0 | 7.35 | 0 | 0.27 | 0 | -7.33 | 0 | 0.29 | 262.5 | 0 | 0 | 1.31 | 295.1 | 3.58 | 76.35 | 3.18 | 56.65 | 0.35 | 75.0 | 0.01 | 0.0 | -170.06 | 0 |
| 2020 (7) | 6.36 | 0 | -0.07 | 0 | -2.65 | 0 | -0.3 | 0 | 6.29 | 0 | 0.08 | 60.0 | 0 | 0 | 0.33 | -12.37 | 2.03 | 968.42 | 2.03 | 782.61 | 0.2 | -13.04 | 0.01 | 0.0 | 283.93 | 0 |
| 2019 (6) | -10.86 | 0 | 0.02 | 0 | 10.77 | 170.6 | -0.25 | 0 | -10.84 | 0 | 0.05 | 0.0 | 0 | 0 | 0.38 | -18.32 | 0.19 | 0 | 0.23 | 0 | 0.23 | -34.29 | 0.01 | 0 | -2310.64 | 0 |
| 2018 (5) | -4.45 | 0 | -0.24 | 0 | 3.98 | 16.72 | -0.54 | 0 | -4.69 | 0 | 0.05 | -89.13 | 0 | 0 | 0.46 | -85.95 | -0.33 | 0 | -0.36 | 0 | 0.35 | 20.69 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.93 | 0 | -0.38 | 0 | 3.41 | 0 | 0.02 | 0 | -1.31 | 0 | 0.46 | 475.0 | 0 | 0 | 3.30 | 123.41 | -0.06 | 0 | -0.29 | 0 | 0.29 | -3.33 | 0.01 | 0.0 | -9300.00 | 0 |
| 2016 (3) | 0.31 | 0 | 0.35 | 0 | -0.61 | 0 | -0.09 | 0 | 0.66 | 0 | 0.08 | -46.67 | 0 | 0 | 1.48 | -24.33 | -0.75 | 0 | -0.79 | 0 | 0.3 | -11.76 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -3.87 | 0 | -0.11 | 0 | 4.19 | 0 | 0.05 | 0 | -3.98 | 0 | 0.15 | -78.26 | 0 | 0 | 1.95 | -82.42 | 0.33 | 0 | 0.29 | 0 | 0.34 | -8.11 | 0.01 | -50.0 | -604.69 | 0 |
| 2014 (1) | -0.26 | 0 | 0.11 | 22.22 | -0.35 | 0 | -0.03 | 0 | -0.15 | 0 | 0.69 | 228.57 | 0 | 0 | 11.09 | 195.29 | -0.25 | 0 | -0.07 | 0 | 0.37 | 8.82 | 0.02 | -50.0 | -81.25 | 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) | 1.61 | -74.69 | 224.81 | -0.87 | -185.29 | -148.57 | -2.21 | 53.86 | -1741.67 | 0.02 | -88.24 | -66.67 | 0.74 | -89.97 | 145.12 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.86 | -59.81 | 352.94 | 2.84 | 121.88 | 828.21 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 55.90 | -88.4 | 0 |
| 23Q3 (19) | 6.36 | 505.1 | 3841.18 | 1.02 | 2140.0 | 950.0 | -4.79 | -4890.0 | -104.7 | 0.17 | 440.0 | 666.67 | 7.38 | 555.56 | 2644.83 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0 | 2.14 | 5450.0 | 328.0 | 1.28 | 1084.62 | 124.56 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 481.82 | 0 | 1857.22 |
| 23Q2 (18) | -1.57 | -128.09 | -135.84 | -0.05 | 77.27 | 44.44 | 0.1 | 102.1 | 300.0 | -0.05 | -115.15 | -138.46 | -1.62 | -130.17 | -137.76 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.04 | -104.71 | -101.99 | -0.13 | -122.41 | -107.47 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 5.59 | 533.33 | 181.96 | -0.22 | 37.14 | -120.0 | -4.77 | -3875.0 | -158.03 | 0.33 | 450.0 | 0 | 5.37 | 427.44 | 177.6 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.85 | 350.0 | -47.85 | 0.58 | 248.72 | -56.72 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 887.30 | 0 | 280.84 |
| 22Q4 (16) | -1.29 | -658.82 | 56.27 | -0.35 | -191.67 | -250.0 | -0.12 | 94.87 | -103.09 | 0.06 | 300.0 | -45.45 | -1.64 | -465.52 | 46.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.34 | -168.0 | -155.74 | -0.39 | -168.42 | -173.58 | 0.05 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -0.17 | -103.88 | 93.49 | -0.12 | -33.33 | -20.0 | -2.34 | -4580.0 | -236.84 | -0.03 | -123.08 | -400.0 | -0.29 | -106.76 | 89.3 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.5 | -75.12 | -57.98 | 0.57 | -67.24 | -46.73 | 0.05 | 0.0 | -37.5 | 0 | 0 | 0 | -27.42 | -111.21 | 87.92 |
| 22Q2 (14) | 4.38 | 164.22 | 353.18 | -0.09 | 10.0 | 90.91 | -0.05 | -100.61 | -102.91 | 0.13 | 0 | 225.0 | 4.29 | 161.99 | 257.72 | 0.01 | 0 | -88.89 | 0 | 0 | 0 | 0.10 | 0 | -93.06 | 2.01 | 23.31 | 84.4 | 1.74 | 29.85 | 97.73 | 0.05 | 0.0 | -44.44 | 0 | 0 | 0 | 244.69 | 149.87 | 237.2 |
| 22Q1 (13) | -6.82 | -131.19 | -637.01 | -0.1 | 0.0 | 9.09 | 8.22 | 111.86 | 20450.0 | 0 | -100.0 | -100.0 | -6.92 | -126.89 | -696.55 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.63 | 167.21 | 136.23 | 1.34 | 152.83 | 88.73 | 0.05 | -50.0 | -37.5 | 0 | 0 | 0 | -490.65 | -4.78 | -405.21 |
| 21Q4 (12) | -2.95 | -13.03 | -219.92 | -0.1 | 0.0 | -176.92 | 3.88 | 126.9 | 209.6 | 0.11 | 1000.0 | 375.0 | -3.05 | -12.55 | -217.76 | 0.02 | -66.67 | 0.0 | 0 | 0 | 0 | 0.55 | -49.4 | 91.41 | 0.61 | -48.74 | -17.57 | 0.53 | -50.47 | -27.4 | 0.1 | 25.0 | 100.0 | 0 | 0 | 0 | -468.25 | -106.32 | -248.47 |
| 21Q3 (11) | -2.61 | -50.87 | -5320.0 | -0.1 | 89.9 | 62.96 | 1.71 | -0.58 | -48.65 | 0.01 | -75.0 | 109.09 | -2.71 | 0.37 | -1131.82 | 0.06 | -33.33 | 50.0 | 0 | 0 | 0 | 1.09 | -21.53 | 30.29 | 1.19 | 9.17 | 183.33 | 1.07 | 21.59 | 160.98 | 0.08 | -11.11 | 60.0 | 0 | 0 | 0 | -226.96 | -27.25 | -2188.0 |
| 21Q2 (10) | -1.73 | -236.22 | -150.88 | -0.99 | -800.0 | -1514.29 | 1.72 | 4200.0 | 167.98 | 0.04 | -63.64 | 120.0 | -2.72 | -334.48 | -178.39 | 0.09 | -25.0 | 350.0 | 0 | 0 | 0 | 1.40 | -23.49 | 585.81 | 1.09 | 57.97 | 1.87 | 0.88 | 23.94 | -17.76 | 0.09 | 12.5 | 80.0 | 0 | 0 | 0 | -178.35 | -210.94 | -158.75 |
| 21Q1 (9) | 1.27 | -48.37 | 188.64 | -0.11 | -184.62 | -1000.0 | 0.04 | 101.13 | -60.0 | 0.11 | 375.0 | 120.0 | 1.16 | -55.21 | 169.77 | 0.12 | 500.0 | 1100.0 | 0 | 0 | 0 | 1.82 | 530.09 | 375.99 | 0.69 | -6.76 | 463.16 | 0.71 | -2.74 | 494.44 | 0.08 | 60.0 | 60.0 | 0 | 0 | 0 | 160.76 | -49.03 | 0 |
| 20Q4 (8) | 2.46 | 4820.0 | 143.46 | 0.13 | 148.15 | 8.33 | -3.54 | -206.31 | -159.1 | -0.04 | 63.64 | 69.23 | 2.59 | 1277.27 | 146.75 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 0.29 | -65.56 | -3.91 | 0.74 | 76.19 | 3800.0 | 0.73 | 78.05 | 1316.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 315.38 | 2801.54 | 0 |
| 20Q3 (7) | 0.05 | -98.53 | 102.79 | -0.27 | -485.71 | -800.0 | 3.33 | 231.62 | 31.62 | -0.11 | 45.0 | 0 | -0.22 | -106.34 | 87.91 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 0.84 | 313.03 | 0 | 0.42 | -60.75 | 566.67 | 0.41 | -61.68 | 920.0 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 10.87 | -96.42 | 100.12 |
| 20Q2 (6) | 3.4 | 672.73 | 173.43 | 0.07 | 800.0 | 153.85 | -2.53 | -2630.0 | -163.09 | -0.2 | -500.0 | -300.0 | 3.47 | 706.98 | 172.9 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 0.20 | -46.9 | -80.06 | 1.07 | 663.16 | 2775.0 | 1.07 | 694.44 | 0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 303.57 | 0 | 103.28 |
| 20Q1 (5) | 0.44 | 107.77 | -63.93 | -0.01 | -108.33 | -116.67 | 0.1 | -98.33 | 105.68 | 0.05 | 138.46 | 183.33 | 0.43 | 107.76 | -66.41 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.38 | 27.2 | 0 | -0.19 | -850.0 | -157.58 | -0.18 | -200.0 | -154.55 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | -5.66 | -216.2 | 0.0 | 0.12 | 500.0 | 0.0 | 5.99 | 136.76 | 0.0 | -0.13 | 0 | 0.0 | -5.54 | -204.4 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.30 | 0 | 0.0 | -0.02 | 77.78 | 0.0 | -0.06 | -20.0 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -1.79 | 61.34 | 0.0 | -0.03 | 76.92 | 0.0 | 2.53 | -36.91 | 0.0 | 0 | 100.0 | 0.0 | -1.82 | 61.76 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.09 | -125.0 | 0.0 | -0.05 | 0 | 0.0 | 0.07 | 40.0 | 0.0 | 0 | 0 | 0.0 | -8950.00 | 3.35 | 0.0 |
| 19Q2 (2) | -4.63 | -479.51 | 0.0 | -0.13 | -316.67 | 0.0 | 4.01 | 327.84 | 0.0 | -0.05 | 16.67 | 0.0 | -4.76 | -471.88 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.02 | 0 | 0.0 | -0.04 | -112.12 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | -9260.00 | -3060.16 | 0.0 |
| 19Q1 (1) | 1.22 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -1.76 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 312.82 | 0.0 | 0.0 |
