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) | 2.06 | 274.55 | -0.29 | 0 | -1.19 | 0 | 0.05 | 400.0 | 1.77 | -26.86 | 0.3 | 76.47 | 0 | 0 | 3.62 | 63.49 | 0.9 | 130.77 | 0.86 | 79.17 | 0.34 | 3.03 | 0.01 | 0.0 | 170.25 | 153.82 |
| 2022 (9) | 0.55 | 0 | 1.87 | 0 | -0.36 | 0 | 0.01 | -50.0 | 2.42 | 0 | 0.17 | -10.53 | 0 | 0 | 2.21 | -14.02 | 0.39 | 8.33 | 0.48 | 108.7 | 0.33 | -8.33 | 0.01 | 0.0 | 67.07 | 0 |
| 2021 (8) | -0.41 | 0 | -1.19 | 0 | 0.06 | 0 | 0.02 | 0 | -1.6 | 0 | 0.19 | 46.15 | 0 | 0 | 2.57 | -3.75 | 0.36 | 0 | 0.23 | 0 | 0.36 | -2.7 | 0.01 | 0.0 | -68.33 | 0 |
| 2020 (7) | 0.07 | -82.93 | -1.33 | 0 | -0.6 | 0 | -0.02 | 0 | -1.26 | 0 | 0.13 | -51.85 | 0 | 0 | 2.67 | -43.93 | -0.42 | 0 | -0.6 | 0 | 0.37 | -7.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.41 | -2.38 | 2.07 | 0 | -0.61 | 0 | 0.02 | 0 | 2.48 | 0 | 0.27 | -47.06 | 0 | 0 | 4.77 | -51.36 | -0.01 | 0 | 0.05 | -80.77 | 0.4 | 21.21 | 0.01 | 0.0 | 89.13 | 27.33 |
| 2018 (5) | 0.42 | 281.82 | -1.52 | 0 | -0.3 | 0 | -0.01 | 0 | -1.1 | 0 | 0.51 | -19.05 | 0 | 0 | 9.81 | -25.9 | 0.02 | -60.0 | 0.26 | 0 | 0.33 | 0.0 | 0.01 | 0 | 70.00 | 0 |
| 2017 (4) | 0.11 | -54.17 | -1.82 | 0 | 0.98 | 40.0 | 0 | 0 | -1.71 | 0 | 0.63 | -30.77 | 0 | 0 | 13.24 | -30.62 | 0.05 | -72.22 | -0.34 | 0 | 0.33 | 22.22 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 0.24 | -56.36 | -1.79 | 0 | 0.7 | -76.27 | -0.04 | 0 | -1.55 | 0 | 0.91 | -43.48 | 0 | 0 | 19.08 | -46.32 | 0.18 | -67.86 | 0.08 | -71.43 | 0.27 | 17.39 | 0.01 | 0.0 | 66.67 | -36.97 |
| 2015 (2) | 0.55 | 1000.0 | -1.19 | 0 | 2.95 | -13.24 | 0.01 | -80.0 | -0.64 | 0 | 1.61 | 23.85 | 0 | 0 | 35.54 | 13.46 | 0.56 | 107.41 | 0.28 | -6.67 | 0.23 | 9.52 | 0.01 | 0.0 | 105.77 | 1000.0 |
| 2014 (1) | 0.05 | -68.75 | -1.46 | 0 | 3.4 | 448.39 | 0.05 | 0 | -1.41 | 0 | 1.3 | 140.74 | 0 | 0 | 31.33 | 162.2 | 0.27 | -44.9 | 0.3 | -62.03 | 0.21 | 23.53 | 0.01 | 0.0 | 9.62 | -41.71 |
| 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) | 0.64 | 28.0 | 113.33 | -0.08 | 0.0 | 52.94 | -0.18 | 64.0 | 0 | 0.06 | 0 | 0 | 0.56 | 33.33 | 330.77 | 0.08 | -27.27 | 0.0 | 0 | 0 | 0 | 3.24 | -30.51 | -1.62 | 0.47 | 67.86 | 62.07 | 0.35 | 12.9 | 105.88 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 145.45 | 16.36 | 21.21 |
| 23Q3 (19) | 0.5 | -27.54 | 47.06 | -0.08 | 38.46 | -128.57 | -0.5 | 28.57 | -42.86 | 0 | 100.0 | -100.0 | 0.42 | -25.0 | -32.26 | 0.11 | 57.14 | 450.0 | 0 | 0 | 0 | 4.66 | 25.85 | 429.03 | 0.28 | 211.11 | 64.71 | 0.31 | 158.33 | 6.9 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 125.00 | -61.96 | 36.03 |
| 23Q2 (18) | 0.69 | 213.64 | 283.33 | -0.13 | -750.0 | -106.95 | -0.7 | -468.42 | -600.0 | -0.01 | 0 | 50.0 | 0.56 | 133.33 | -72.68 | 0.07 | 75.0 | 133.33 | 0 | 0 | 0 | 3.70 | 45.37 | 83.95 | 0.09 | 50.0 | 550.0 | 0.12 | 50.0 | 1100.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 328.57 | 138.96 | 64.29 |
| 23Q1 (17) | 0.22 | -26.67 | 184.62 | 0.02 | 111.76 | 118.18 | 0.19 | 0 | 90.0 | 0 | 0 | -100.0 | 0.24 | 84.62 | 164.86 | 0.04 | -50.0 | 33.33 | 0 | 0 | 0 | 2.55 | -22.61 | 26.54 | 0.06 | -79.31 | 250.0 | 0.08 | -52.94 | 300.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 137.50 | 14.58 | 152.88 |
| 22Q4 (16) | 0.3 | -11.76 | 475.0 | -0.17 | -160.71 | 26.09 | 0 | 100.0 | 100.0 | 0 | -100.0 | 0 | 0.13 | -79.03 | 141.94 | 0.08 | 300.0 | 60.0 | 0 | 0 | 0 | 3.29 | 273.66 | 33.0 | 0.29 | 70.59 | 314.29 | 0.17 | -41.38 | 240.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 120.00 | 30.59 | 310.0 |
| 22Q3 (15) | 0.34 | 88.89 | 88.89 | 0.28 | -85.03 | 131.46 | -0.35 | -250.0 | -197.22 | 0.02 | 200.0 | 300.0 | 0.62 | -69.76 | 187.32 | 0.02 | -33.33 | -66.67 | 0 | 0 | 0 | 0.88 | -56.24 | -70.78 | 0.17 | 950.0 | 54.55 | 0.29 | 2800.0 | 163.64 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 91.89 | -54.05 | 2.1 |
| 22Q2 (14) | 0.18 | 169.23 | 128.12 | 1.87 | 1800.0 | 6333.33 | -0.1 | -200.0 | 0.0 | -0.02 | -300.0 | -166.67 | 2.05 | 654.05 | 405.97 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 2.01 | 0.0 | -33.15 | -0.02 | 50.0 | -115.38 | 0.01 | -50.0 | -75.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 200.00 | 176.92 | 140.62 |
| 22Q1 (13) | -0.26 | -225.0 | -285.71 | -0.11 | 52.17 | -175.0 | 0.1 | 200.0 | 200.0 | 0.01 | 0 | 0.0 | -0.37 | -19.35 | -470.0 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0 | 2.01 | -18.66 | 14.77 | -0.04 | -157.14 | -200.0 | 0.02 | -60.0 | 0.0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | -260.00 | -355.0 | -304.29 |
| 21Q4 (12) | -0.08 | -144.44 | -147.06 | -0.23 | 74.16 | -1250.0 | -0.1 | -127.78 | 0.0 | 0 | 100.0 | 100.0 | -0.31 | 56.34 | -263.16 | 0.05 | -16.67 | 400.0 | 0 | 0 | 0 | 2.48 | -17.9 | 251.49 | 0.07 | -36.36 | 333.33 | 0.05 | -54.55 | 131.25 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -57.14 | -163.49 | 0 |
| 21Q3 (11) | 0.18 | 128.12 | 5.88 | -0.89 | -2866.67 | 8.25 | 0.36 | 460.0 | 192.31 | -0.01 | -133.33 | 0 | -0.71 | -5.97 | 11.25 | 0.06 | 20.0 | 50.0 | 0 | 0 | 0 | 3.02 | 0.1 | -22.36 | 0.11 | -15.38 | 145.83 | 0.11 | 175.0 | 145.83 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 90.00 | 118.28 | 0 |
| 21Q2 (10) | -0.64 | -557.14 | -166.67 | -0.03 | 25.0 | 90.62 | -0.1 | 0.0 | -66.67 | 0.03 | 200.0 | 0 | -0.67 | -770.0 | -19.64 | 0.05 | 66.67 | 150.0 | 0 | 0 | 0 | 3.01 | 71.69 | 64.16 | 0.13 | 225.0 | 316.67 | 0.04 | 100.0 | 166.67 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -492.31 | -486.81 | 38.46 |
| 21Q1 (9) | 0.14 | -17.65 | 450.0 | -0.04 | -300.0 | 33.33 | -0.1 | 0.0 | -100.0 | 0.01 | 200.0 | 200.0 | 0.1 | -47.37 | 200.0 | 0.03 | 200.0 | -40.0 | 0 | 0 | 0 | 1.75 | 149.12 | -53.68 | 0.04 | 233.33 | 140.0 | 0.02 | 112.5 | 114.29 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 127.27 | 0 | 0 |
| 20Q4 (8) | 0.17 | 0.0 | 288.89 | 0.02 | 102.06 | -93.94 | -0.1 | 74.36 | -100.0 | -0.01 | 0 | 75.0 | 0.19 | 123.75 | -20.83 | 0.01 | -75.0 | -75.0 | 0 | 0 | 0 | 0.70 | -81.87 | -70.25 | -0.03 | 87.5 | 0.0 | -0.16 | 33.33 | -128.57 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (7) | 0.17 | 170.83 | -75.36 | -0.97 | -203.12 | -3133.33 | -0.39 | -550.0 | 33.9 | 0 | 0 | -100.0 | -0.8 | -42.86 | -221.21 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0 | 3.88 | 111.65 | 40.78 | -0.24 | -300.0 | -500.0 | -0.24 | -300.0 | -442.86 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q2 (6) | -0.24 | -500.0 | -200.0 | -0.32 | -433.33 | -124.43 | -0.06 | -20.0 | 86.05 | 0 | 100.0 | 100.0 | -0.56 | -460.0 | -136.13 | 0.02 | -60.0 | -60.0 | 0 | 0 | 0 | 1.83 | -51.56 | -46.79 | -0.06 | 40.0 | -300.0 | -0.06 | 57.14 | -220.0 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | -800.00 | 0 | -600.0 |
| 20Q1 (5) | -0.04 | 55.56 | 90.7 | -0.06 | -118.18 | -113.04 | -0.05 | 0.0 | -111.11 | -0.01 | 75.0 | -150.0 | -0.1 | -141.67 | -433.33 | 0.05 | 25.0 | -64.29 | 0 | 0 | 0 | 3.79 | 60.04 | -70.78 | -0.1 | -233.33 | -42.86 | -0.14 | -100.0 | 0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -0.09 | -113.04 | 0.0 | 0.33 | 1200.0 | 0.0 | -0.05 | 91.53 | 0.0 | -0.04 | -180.0 | 0.0 | 0.24 | -63.64 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.37 | -14.2 | 0.0 | -0.03 | -150.0 | 0.0 | -0.07 | -200.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | -300.00 | -173.91 | 0.0 |
| 19Q3 (3) | 0.69 | 187.5 | 0.0 | -0.03 | -102.29 | 0.0 | -0.59 | -37.21 | 0.0 | 0.05 | 600.0 | 0.0 | 0.66 | -57.42 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 2.76 | -20.0 | 0.0 | 0.06 | 100.0 | 0.0 | 0.07 | 40.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 405.88 | 153.68 | 0.0 |
| 19Q2 (2) | 0.24 | 155.81 | 0.0 | 1.31 | 184.78 | 0.0 | -0.43 | -195.56 | 0.0 | -0.01 | -150.0 | 0.0 | 1.55 | 5066.67 | 0.0 | 0.05 | -64.29 | 0.0 | 0 | 0 | 0.0 | 3.45 | -73.4 | 0.0 | 0.03 | 142.86 | 0.0 | 0.05 | 0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 160.00 | 137.21 | 0.0 |
| 19Q1 (1) | -0.43 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.96 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -430.00 | 0.0 | 0.0 |
