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) | 2.25 | -28.12 | -1.21 | 0 | -0.4 | 0 | 0 | 0 | 1.04 | -62.04 | 0.13 | 44.44 | 0 | 0 | 1.11 | 89.44 | 0.91 | -34.53 | 0.97 | -43.6 | 0.29 | -12.12 | 0 | 0 | 178.57 | 16.96 |
| 2022 (9) | 3.13 | 0 | -0.39 | 0 | 0.1 | 0 | -0.14 | 0 | 2.74 | 0 | 0.09 | 80.0 | 0 | 0 | 0.58 | 57.57 | 1.39 | 0 | 1.72 | 0 | 0.33 | -2.94 | 0 | 0 | 152.68 | 0 |
| 2021 (8) | -0.71 | 0 | 0 | 0 | -0.09 | 0 | 0.02 | -71.43 | -0.71 | 0 | 0.05 | -73.68 | 0 | 0 | 0.37 | -69.39 | -0.79 | 0 | -1.03 | 0 | 0.34 | -10.53 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.43 | 0 | 0.64 | 0 | -0.1 | 0 | 0.07 | 133.33 | 1.07 | 0 | 0.19 | -45.71 | 0 | 0 | 1.21 | -36.41 | -0.16 | 0 | -0.09 | 0 | 0.38 | 8.57 | 0 | 0 | 148.28 | 0 |
| 2019 (6) | -0.8 | 0 | -0.44 | 0 | -0.66 | 0 | 0.03 | 0 | -1.24 | 0 | 0.35 | 191.67 | -0.01 | 0 | 1.90 | 215.15 | -0.35 | 0 | -0.74 | 0 | 0.35 | 52.17 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | 1.74 | 3.57 | -1.53 | 0 | -0.47 | 0 | -0.11 | 0 | 0.21 | -85.62 | 0.12 | -20.0 | 0 | 0 | 0.60 | -27.01 | 0.63 | -34.38 | 0.74 | 25.42 | 0.23 | 9.52 | 0.01 | 0 | 177.55 | -15.45 |
| 2017 (4) | 1.68 | -53.85 | -0.22 | 0 | -1.21 | 0 | 0.08 | 0 | 1.46 | -55.62 | 0.15 | -25.0 | 0 | 0 | 0.83 | -6.79 | 0.96 | -53.4 | 0.59 | -61.18 | 0.21 | -8.7 | 0 | 0 | 210.00 | 0.96 |
| 2016 (3) | 3.64 | 145.95 | -0.35 | 0 | -2.02 | 0 | -0.02 | 0 | 3.29 | 439.34 | 0.2 | -77.78 | 0 | 0 | 0.89 | -76.63 | 2.06 | -24.82 | 1.52 | -41.54 | 0.23 | 27.78 | 0 | 0 | 208.00 | 290.7 |
| 2015 (2) | 1.48 | -51.63 | -0.87 | 0 | -1.93 | 0 | 0 | 0 | 0.61 | -79.6 | 0.9 | 592.31 | 0 | 0 | 3.80 | 673.58 | 2.74 | -7.74 | 2.6 | -2.62 | 0.18 | 38.46 | 0 | 0 | 53.24 | -51.11 |
| 2014 (1) | 3.06 | 920.0 | -0.07 | 0 | -1.31 | 0 | -0.09 | 0 | 2.99 | 0 | 0.13 | -88.18 | 0 | 0 | 0.49 | -90.22 | 2.97 | 38.79 | 2.67 | 32.18 | 0.13 | 44.44 | 0.01 | 0 | 108.90 | 665.91 |
| 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) | 1.09 | 136.96 | 15.96 | -0.26 | 45.83 | -550.0 | -0.01 | 94.12 | -105.88 | 0 | -100.0 | -100.0 | 0.83 | 4250.0 | -7.78 | 0.01 | -83.33 | -80.0 | 0 | 0 | 0 | 0.38 | -79.56 | -75.32 | 0.02 | -94.12 | -91.3 | -0.09 | -117.31 | -280.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.46 | 4500.0 | -76.04 | -0.48 | -700.0 | -45.45 | -0.17 | -1600.0 | -750.0 | 0.05 | 171.43 | 150.0 | -0.02 | 60.0 | -101.26 | 0.06 | 20.0 | 500.0 | 0 | 0 | 0 | 1.85 | 9.66 | 684.62 | 0.34 | 47.83 | -30.61 | 0.52 | 73.33 | -28.77 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 77.97 | 2784.75 | -67.11 |
| 23Q2 (18) | 0.01 | -98.55 | 105.88 | -0.06 | 85.37 | 0 | -0.01 | 95.0 | 50.0 | -0.07 | -333.33 | -40.0 | -0.05 | -117.86 | 70.59 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 1.68 | 384.85 | 588.55 | 0.23 | -30.3 | -54.9 | 0.3 | 20.0 | -52.38 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 2.70 | -98.75 | 111.29 |
| 23Q1 (17) | 0.69 | -26.6 | 50.0 | -0.41 | -925.0 | -1950.0 | -0.2 | -217.65 | -900.0 | 0.03 | -40.0 | 175.0 | 0.28 | -68.89 | -36.36 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.35 | -77.29 | -34.03 | 0.33 | 43.48 | 120.0 | 0.25 | 400.0 | -19.35 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 215.62 | -70.18 | 82.81 |
| 22Q4 (16) | 0.94 | -51.04 | 376.47 | -0.04 | 87.88 | -233.33 | 0.17 | 950.0 | 950.0 | 0.05 | 150.0 | 0 | 0.9 | -43.4 | 390.32 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 1.53 | 549.85 | 502.45 | 0.23 | -53.06 | 192.0 | 0.05 | -93.15 | 111.63 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 723.08 | 205.05 | 0 |
| 22Q3 (15) | 1.92 | 1229.41 | 500.0 | -0.33 | 0 | -3400.0 | -0.02 | 0.0 | 0.0 | -0.1 | -100.0 | -400.0 | 1.59 | 1035.29 | 381.82 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.24 | -3.76 | 0 | 0.49 | -3.92 | 0 | 0.73 | 15.87 | 1116.67 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 237.04 | 1089.98 | 3.7 |
| 22Q2 (14) | -0.17 | -136.96 | 74.24 | 0 | 100.0 | 100.0 | -0.02 | 0.0 | 0.0 | -0.05 | -25.0 | -600.0 | -0.17 | -138.64 | 75.36 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.24 | -53.55 | -65.89 | 0.51 | 240.0 | 312.5 | 0.63 | 103.23 | 280.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -23.94 | -120.3 | 0 |
| 22Q1 (13) | 0.46 | 235.29 | 1250.0 | -0.02 | -166.67 | -100.0 | -0.02 | 0.0 | 0.0 | -0.04 | 0 | -233.33 | 0.44 | 241.94 | 980.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.53 | 107.37 | -26.84 | 0.15 | 160.0 | 150.0 | 0.31 | 172.09 | 200.0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 117.95 | 0 | 0 |
| 21Q4 (12) | -0.34 | -206.25 | 52.11 | 0.03 | 200.0 | -88.46 | -0.02 | 0.0 | 96.15 | 0 | 100.0 | 0 | -0.31 | -193.94 | 31.11 | 0.01 | 0 | 200.0 | 0 | 0 | 0 | 0.25 | 0 | 176.9 | -0.25 | 0 | -4.17 | -0.43 | -816.67 | -10.26 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q3 (11) | 0.32 | 148.48 | -80.25 | 0.01 | 133.33 | -98.25 | -0.02 | 0.0 | 33.33 | -0.02 | -300.0 | -166.67 | 0.33 | 147.83 | -84.93 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0 | 100.0 | -100.0 | 0.06 | 117.14 | -84.21 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 228.57 | 0 | -32.28 |
| 21Q2 (10) | -0.66 | -1550.0 | -6700.0 | -0.03 | -200.0 | -50.0 | -0.02 | 0.0 | -104.17 | 0.01 | -66.67 | -83.33 | -0.69 | -1280.0 | -6800.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.72 | -0.36 | -2.75 | -0.24 | 20.0 | -168.57 | -0.35 | -12.9 | -225.0 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q1 (9) | -0.04 | 94.37 | 91.84 | -0.01 | -103.85 | 94.12 | -0.02 | 96.15 | 33.33 | 0.03 | 0 | 250.0 | -0.05 | 88.89 | 92.42 | 0.02 | 300.0 | -86.67 | 0 | 0 | 0 | 0.72 | 317.99 | -82.88 | -0.3 | -25.0 | 23.08 | -0.31 | 20.51 | 11.43 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.71 | -143.83 | -384.0 | 0.26 | -54.39 | 189.66 | -0.52 | -1633.33 | -2500.0 | 0 | -100.0 | -100.0 | -0.45 | -120.55 | -1025.0 | -0.01 | -150.0 | -104.76 | 0 | 0 | 100.0 | -0.33 | -182.67 | -106.14 | -0.24 | -300.0 | 33.33 | -0.39 | -202.63 | 23.53 | 0.09 | -10.0 | 12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (7) | 1.62 | 16100.0 | 125.0 | 0.57 | 2950.0 | 575.0 | -0.03 | -106.25 | 95.08 | 0.03 | -50.0 | 0 | 2.19 | 22000.0 | 265.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 0.40 | -45.84 | 19.96 | 0.12 | -65.71 | 500.0 | 0.38 | 35.71 | 0 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 337.50 | 12725.0 | -62.5 |
| 20Q2 (6) | 0.01 | 102.04 | 101.35 | -0.02 | 88.24 | 0.0 | 0.48 | 1700.0 | 2500.0 | 0.06 | 400.0 | 250.0 | -0.01 | 98.48 | 98.68 | 0.03 | -80.0 | -40.0 | 0 | 0 | 0 | 0.74 | -82.46 | -31.15 | 0.35 | 189.74 | 209.38 | 0.28 | 180.0 | 200.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 2.63 | 0 | 0 |
| 20Q1 (5) | -0.49 | -296.0 | 52.43 | -0.17 | 41.38 | -1600.0 | -0.03 | -50.0 | -200.0 | -0.02 | -125.0 | -100.0 | -0.66 | -1550.0 | 36.54 | 0.15 | -28.57 | 114.29 | 0 | 100.0 | 0 | 4.20 | -21.77 | 126.89 | -0.39 | -8.33 | -657.14 | -0.35 | 31.37 | -683.33 | 0.1 | 25.0 | 11.11 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 0.25 | -65.28 | 0.0 | -0.29 | -141.67 | 0.0 | -0.02 | 96.72 | 0.0 | 0.08 | 0 | 0.0 | -0.04 | -106.67 | 0.0 | 0.21 | 950.0 | 0.0 | -0.01 | 0 | 0.0 | 5.37 | 1513.94 | 0.0 | -0.36 | -1900.0 | 0.0 | -0.51 | 0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.72 | 197.3 | 0.0 | -0.12 | -500.0 | 0.0 | -0.61 | -2950.0 | 0.0 | 0 | 100.0 | 0.0 | 0.6 | 178.95 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0.33 | -68.92 | 0.0 | 0.02 | 106.25 | 0.0 | 0 | 100.0 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 900.00 | 0 | 0.0 |
| 19Q2 (2) | -0.74 | 28.16 | 0.0 | -0.02 | -100.0 | 0.0 | -0.02 | -100.0 | 0.0 | -0.04 | -300.0 | 0.0 | -0.76 | 26.92 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0.0 | 1.07 | -42.18 | 0.0 | -0.32 | -557.14 | 0.0 | -0.28 | -566.67 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -1.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -686.67 | 0.0 | 0.0 |
