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) | 0.55 | 1000.0 | -0.09 | 0 | -0.29 | 0 | 0.02 | 0 | 0.46 | 0 | 0.09 | -40.0 | 0 | 0 | 1.91 | -40.89 | 0.25 | 56.25 | 0.21 | -16.0 | 0.14 | -12.5 | 0.02 | 0.0 | 148.65 | 1178.38 |
| 2022 (9) | 0.05 | -84.38 | -0.15 | 0 | -0.23 | 0 | -0.03 | 0 | -0.1 | 0 | 0.15 | 25.0 | 0 | 0 | 3.24 | 29.59 | 0.16 | -51.52 | 0.25 | 31.58 | 0.16 | -5.88 | 0.02 | 0.0 | 11.63 | -86.19 |
| 2021 (8) | 0.32 | -60.0 | -0.12 | 0 | -0.34 | 0 | 0.01 | -75.0 | 0.2 | -72.6 | 0.12 | 100.0 | 0 | 0 | 2.50 | 99.17 | 0.33 | -25.0 | 0.19 | -40.62 | 0.17 | 6.25 | 0.02 | 0.0 | 84.21 | -47.37 |
| 2020 (7) | 0.8 | 263.64 | -0.07 | 0 | -0.22 | 0 | 0.04 | 33.33 | 0.73 | 1360.0 | 0.06 | -60.0 | 0 | 0 | 1.26 | -61.59 | 0.44 | 57.14 | 0.32 | 77.78 | 0.16 | 14.29 | 0.02 | 0.0 | 160.00 | 147.27 |
| 2019 (6) | 0.22 | 69.23 | -0.17 | 0 | -0.22 | 0 | 0.03 | 0 | 0.05 | 0 | 0.15 | 7.14 | 0 | 0 | 3.27 | -3.36 | 0.28 | 180.0 | 0.18 | 12.5 | 0.14 | 27.27 | 0.02 | -50.0 | 64.71 | 54.3 |
| 2018 (5) | 0.13 | -69.05 | -0.16 | 0 | -0.09 | 0 | -0.07 | 0 | -0.03 | 0 | 0.14 | 16.67 | 0 | 0 | 3.38 | 18.36 | 0.1 | -41.18 | 0.16 | 433.33 | 0.11 | 22.22 | 0.04 | -20.0 | 41.94 | -83.03 |
| 2017 (4) | 0.42 | 2.44 | -0.13 | 0 | 0.31 | 0 | 0.06 | 0 | 0.29 | -14.71 | 0.12 | 100.0 | 0 | 0 | 2.86 | 122.38 | 0.17 | -55.26 | 0.03 | -89.66 | 0.09 | 0.0 | 0.05 | 0.0 | 247.06 | 159.11 |
| 2016 (3) | 0.41 | -28.07 | -0.07 | 0 | -0.14 | 0 | -0.07 | 0 | 0.34 | -32.0 | 0.06 | 100.0 | 0 | 0 | 1.28 | 82.01 | 0.38 | -2.56 | 0.29 | -21.62 | 0.09 | -40.0 | 0.05 | 0.0 | 95.35 | -4.65 |
| 2015 (2) | 0.57 | 0 | -0.07 | 0 | -0.25 | 0 | -0.02 | 0 | 0.5 | 0 | 0.03 | -70.0 | 0.01 | 0 | 0.71 | -77.13 | 0.39 | 0 | 0.37 | 0 | 0.15 | -6.25 | 0.05 | -16.67 | 100.00 | 0 |
| 2014 (1) | -0.06 | 0 | -0.15 | 0 | 0.07 | 0 | 0.02 | 100.0 | -0.21 | 0 | 0.1 | 25.0 | 0 | 0 | 3.09 | 48.15 | -0.43 | 0 | -0.33 | 0 | 0.16 | 14.29 | 0.06 | 20.0 | 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) | 0.22 | 46.67 | -24.14 | -0.01 | 85.71 | 85.71 | -0.01 | 96.0 | 0.0 | 0.06 | 400.0 | 0.0 | 0.21 | 162.5 | -4.55 | 0.01 | -85.71 | -85.71 | 0 | 0 | 0 | 0.66 | -89.03 | -90.16 | 0.12 | 33.33 | 0 | 0.04 | -60.0 | 33.33 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 314.29 | 172.38 | -24.14 |
| 23Q3 (19) | 0.15 | 275.0 | 207.14 | -0.07 | -600.0 | 0 | -0.25 | -2400.0 | -38.89 | -0.02 | 50.0 | 66.67 | 0.08 | 166.67 | 157.14 | 0.07 | 600.0 | 0 | 0 | 0 | 0 | 6.03 | 575.86 | 0 | 0.09 | 800.0 | -30.77 | 0.1 | 150.0 | -33.33 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 115.38 | 130.77 | 256.59 |
| 23Q2 (18) | 0.04 | -71.43 | 109.3 | -0.01 | 0 | 80.0 | -0.01 | 0.0 | 0.0 | -0.04 | -300.0 | -100.0 | 0.03 | -78.57 | 106.25 | 0.01 | 0 | -80.0 | 0 | 0 | 0 | 0.89 | 0 | -82.14 | 0.01 | -66.67 | -80.0 | 0.04 | 100.0 | -20.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -78.57 | 110.47 |
| 23Q1 (17) | 0.14 | -51.72 | -57.58 | 0 | 100.0 | 100.0 | -0.01 | 0.0 | 0.0 | 0.02 | -66.67 | 300.0 | 0.14 | -36.36 | -53.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | 0 | 250.0 | 0.02 | -33.33 | -33.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 233.33 | -43.68 | -50.51 |
| 22Q4 (16) | 0.29 | 307.14 | -25.64 | -0.07 | 0 | -133.33 | -0.01 | 94.44 | 0.0 | 0.06 | 200.0 | 220.0 | 0.22 | 257.14 | -38.89 | 0.07 | 0 | 133.33 | 0 | 0 | 0 | 6.73 | 0 | 229.81 | 0 | -100.0 | -100.0 | 0.03 | -80.0 | -78.57 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 414.29 | 662.24 | 91.21 |
| 22Q3 (15) | -0.14 | 67.44 | -333.33 | 0 | 100.0 | 100.0 | -0.18 | -1700.0 | 40.0 | -0.06 | -200.0 | -500.0 | -0.14 | 70.83 | -566.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.13 | 160.0 | 116.67 | 0.15 | 200.0 | 275.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -73.68 | 84.58 | -198.25 |
| 22Q2 (14) | -0.43 | -230.3 | -72.0 | -0.05 | -66.67 | -25.0 | -0.01 | 0.0 | 0.0 | -0.02 | -100.0 | -200.0 | -0.48 | -260.0 | -65.52 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | 5.00 | 88.33 | 98.33 | 0.05 | 350.0 | -54.55 | 0.05 | 66.67 | -16.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -477.78 | -201.35 | -91.11 |
| 22Q1 (13) | 0.33 | -15.38 | 175.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 80.0 | -120.0 | 0.3 | -16.67 | 233.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.65 | 30.09 | -22.12 | -0.02 | -110.0 | 33.33 | 0.03 | -78.57 | 160.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 471.43 | 117.58 | 0 |
| 21Q4 (12) | 0.39 | 550.0 | 1075.0 | -0.03 | 0.0 | -110.71 | -0.01 | 96.67 | 0.0 | -0.05 | -400.0 | -350.0 | 0.36 | 1100.0 | 50.0 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 2.04 | -14.29 | 140.82 | 0.2 | 233.33 | 300.0 | 0.14 | 250.0 | 600.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 216.67 | 188.89 | 425.0 |
| 21Q3 (11) | 0.06 | 124.0 | -75.0 | -0.03 | 25.0 | 90.62 | -0.3 | -2900.0 | -66.67 | -0.01 | -150.0 | -150.0 | 0.03 | 110.34 | 137.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.38 | -5.56 | -12.7 | 0.06 | -45.45 | -60.0 | 0.04 | -33.33 | -66.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 75.00 | 130.0 | -50.0 |
| 21Q2 (10) | -0.25 | -308.33 | -278.57 | -0.04 | -33.33 | -100.0 | -0.01 | 0.0 | 0.0 | 0.02 | -60.0 | 100.0 | -0.29 | -422.22 | -341.67 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 2.52 | -26.05 | 80.25 | 0.11 | 466.67 | -42.11 | 0.06 | 220.0 | -57.14 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -250.00 | 0 | -421.43 |
| 21Q1 (9) | 0.12 | 400.0 | -73.33 | -0.03 | -110.71 | -200.0 | -0.01 | 0.0 | 0.0 | 0.05 | 150.0 | 600.0 | 0.09 | -62.5 | -79.55 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 3.41 | 302.27 | 264.77 | -0.03 | -160.0 | -160.0 | -0.05 | -350.0 | -225.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q4 (8) | -0.04 | -116.67 | -110.0 | 0.28 | 187.5 | 800.0 | -0.01 | 94.44 | 0.0 | 0.02 | 0.0 | -50.0 | 0.24 | 400.0 | -33.33 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.85 | -68.93 | -61.3 | 0.05 | -66.67 | -44.44 | 0.02 | -83.33 | -50.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -66.67 | -144.44 | -113.33 |
| 20Q3 (7) | 0.24 | 71.43 | 366.67 | -0.32 | -1500.0 | -357.14 | -0.18 | -1700.0 | 0.0 | 0.02 | 100.0 | 100.0 | -0.08 | -166.67 | 50.0 | 0.03 | 50.0 | -57.14 | 0 | 0 | 0 | 2.73 | 95.0 | -60.26 | 0.15 | -21.05 | 50.0 | 0.12 | -14.29 | 100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 150.00 | 92.86 | 266.67 |
| 20Q2 (6) | 0.14 | -68.89 | 163.64 | -0.02 | -100.0 | 33.33 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 200.0 | 0.12 | -72.73 | 148.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.40 | 49.65 | -16.08 | 0.19 | 280.0 | 375.0 | 0.14 | 250.0 | 180.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 77.78 | -86.17 | 128.28 |
| 20Q1 (5) | 0.45 | 12.5 | 275.0 | -0.01 | 75.0 | 75.0 | -0.01 | 0.0 | 0.0 | -0.01 | -125.0 | 0.0 | 0.44 | 22.22 | 450.0 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.93 | -57.32 | -68.85 | 0.05 | -44.44 | 25.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 562.50 | 12.5 | 228.12 |
| 19Q4 (4) | 0.4 | 544.44 | 0.0 | -0.04 | 42.86 | 0.0 | -0.01 | 94.44 | 0.0 | 0.04 | 300.0 | 0.0 | 0.36 | 325.0 | 0.0 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0.0 | 2.19 | -68.09 | 0.0 | 0.09 | -10.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 500.00 | 655.56 | 0.0 |
| 19Q3 (3) | -0.09 | 59.09 | 0.0 | -0.07 | -133.33 | 0.0 | -0.18 | -1700.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.16 | 36.0 | 0.0 | 0.07 | 250.0 | 0.0 | 0 | 0 | 0.0 | 6.86 | 311.76 | 0.0 | 0.1 | 150.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | -90.00 | 67.27 | 0.0 |
| 19Q2 (2) | -0.22 | -283.33 | 0.0 | -0.03 | 25.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.25 | -412.5 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 1.67 | -44.44 | 0.0 | 0.04 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -275.00 | -260.42 | 0.0 |
| 19Q1 (1) | 0.12 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.00 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 171.43 | 0.0 | 0.0 |
