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) | 1.12 | -85.96 | -0.35 | 0 | 0.32 | 0 | -0.03 | 0 | 0.77 | -90.42 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | 0.91 | 2.25 | 0.65 | 27.45 | 0 | 0 | 0 | 0 | 172.31 | -88.77 |
| 2022 (9) | 7.98 | 0 | 0.06 | -77.78 | -7.03 | 0 | 1.15 | 618.75 | 8.04 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.89 | 45.9 | 0.51 | -13.56 | 0.01 | 0.0 | 0 | 0 | 1534.62 | 0 |
| 2021 (8) | -4.15 | 0 | 0.27 | 0 | 3.98 | 103.06 | 0.16 | 0 | -3.88 | 0 | 0.01 | 0 | 0 | 0 | 0.03 | 0 | 0.61 | 90.62 | 0.59 | 145.83 | 0.01 | 0 | 0 | 0 | -691.67 | 0 |
| 2020 (7) | -1.71 | 0 | -0.19 | 0 | 1.96 | 0 | -0.04 | 0 | -1.9 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.32 | 23.08 | 0.24 | 71.43 | 0 | 0 | 0 | 0 | -712.50 | 0 |
| 2019 (6) | 3.48 | 61.11 | -0.08 | 0 | -2.99 | 0 | -0.12 | 0 | 3.4 | 57.41 | 0.01 | 0 | 0 | 0 | 0.05 | 0 | 0.26 | -43.48 | 0.14 | -68.18 | 0 | 0 | 0 | 0 | 2485.71 | 417.86 |
| 2018 (5) | 2.16 | 0 | 0 | 0 | -2.2 | 0 | -0.25 | 0 | 2.16 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.46 | 12.2 | 0.44 | -2.22 | 0.01 | 0.0 | 0 | 0 | 480.00 | 0 |
| 2017 (4) | -6.28 | 0 | 0.04 | -55.56 | 6.55 | 0 | 0 | 0 | -6.24 | 0 | 0.01 | 0.0 | 0 | 0 | 0.03 | -54.16 | 0.41 | 192.86 | 0.45 | 114.29 | 0.01 | 0.0 | 0 | 0 | -1365.22 | 0 |
| 2016 (3) | -0.16 | 0 | 0.09 | -70.0 | 0 | 0 | -0.02 | 0 | -0.07 | 0 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | 0.14 | -46.15 | 0.21 | -22.22 | 0.01 | 0.0 | 0 | 0 | -72.73 | 0 |
| 2015 (2) | 0.72 | 0 | 0.3 | -30.23 | -1.17 | 0 | -0.01 | 0 | 1.02 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.26 | 0 | 0.27 | 2600.0 | 0.01 | 0.0 | 0 | 0 | 257.14 | 0 |
| 2014 (1) | -0.69 | 0 | 0.43 | 0 | 0.5 | 51.52 | 0 | 0 | -0.26 | 0 | 0.01 | 0 | 0 | 0 | 0.11 | 0 | -0.02 | 0 | 0.01 | -94.74 | 0.01 | 0 | 0 | 0 | -3450.00 | 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) | 2.12 | 436.51 | -45.22 | -0.01 | 97.22 | 0 | -0.53 | -150.48 | 77.82 | -0.2 | -242.86 | -120.2 | 2.11 | 313.13 | -45.48 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.62 | 1966.67 | 67.57 | 0.31 | 244.44 | 55.0 | 0 | 0 | 0 | 0 | 0 | 0 | 683.87 | 197.7 | -64.66 |
| 23Q3 (19) | -0.63 | 53.33 | -132.47 | -0.36 | 0 | -1000.0 | 1.05 | 0 | 148.39 | 0.14 | 450.0 | 16.67 | -0.99 | 26.67 | -150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -72.73 | 200.0 | 0.09 | -35.71 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | -700.00 | 27.41 | -125.26 |
| 23Q2 (18) | -1.35 | -237.76 | -124.86 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.04 | -166.67 | 75.0 | -1.35 | -235.0 | -124.82 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.11 | -31.25 | -57.69 | 0.14 | 16.67 | 27.27 | 0 | 0 | 0 | 0 | 0 | 0 | -964.29 | -218.08 | -119.53 |
| 23Q1 (17) | 0.98 | -74.68 | 130.06 | 0.02 | 0 | 100.0 | -0.2 | 91.63 | -105.9 | 0.06 | -93.94 | -68.42 | 1.0 | -74.16 | 130.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | -56.76 | -38.46 | 0.12 | -40.0 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 816.67 | -57.8 | 135.07 |
| 22Q4 (16) | 3.87 | 99.48 | 193.93 | 0 | -100.0 | -100.0 | -2.39 | -10.14 | -172.42 | 0.99 | 725.0 | 280.77 | 3.87 | 95.45 | 194.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.37 | 3600.0 | 311.11 | 0.2 | 185.71 | 53.85 | 0 | 0 | 0 | 0 | 0 | 0 | 1935.00 | -30.18 | 161.06 |
| 22Q3 (15) | 1.94 | -64.27 | 313.19 | 0.04 | 300.0 | 0.0 | -2.17 | 62.97 | -219.89 | 0.12 | 175.0 | 126.09 | 1.98 | -63.6 | 327.59 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.01 | -96.15 | -93.33 | 0.07 | -36.36 | -46.15 | 0 | 0 | 0 | 0 | 0 | 0 | 2771.43 | -43.86 | 495.92 |
| 22Q2 (14) | 5.43 | 266.56 | 836.21 | 0.01 | 0.0 | -95.0 | -5.86 | -272.86 | -671.05 | -0.16 | -184.21 | -214.29 | 5.44 | 267.38 | 597.44 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | 0.0 | 44.44 | 0.11 | -21.43 | -35.29 | 0 | 0 | 0 | 0 | 0 | 0 | 4936.36 | 311.99 | 1346.87 |
| 22Q1 (13) | -3.26 | 20.87 | -1186.67 | 0.01 | -66.67 | 0 | 3.39 | 2.73 | 1016.22 | 0.19 | -26.92 | -9.52 | -3.25 | 20.54 | -1183.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.26 | 188.89 | 44.44 | 0.14 | 7.69 | -6.67 | 0 | 0 | 0 | 0 | 0 | 0 | -2328.57 | 26.53 | -1264.29 |
| 21Q4 (12) | -4.12 | -352.75 | -74.58 | 0.03 | -25.0 | 115.0 | 3.3 | 82.32 | 14.98 | 0.26 | 156.52 | 218.18 | -4.09 | -370.11 | -59.77 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | -40.0 | 200.0 | 0.13 | 0.0 | 333.33 | 0 | 0 | 0 | 0 | 0 | 0 | -3169.23 | -352.75 | 59.71 |
| 21Q3 (11) | -0.91 | -256.9 | -327.5 | 0.04 | -80.0 | 300.0 | 1.81 | 338.16 | 396.72 | -0.46 | -428.57 | -866.67 | -0.87 | -211.54 | -312.2 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0 | 0.15 | -16.67 | 150.0 | 0.13 | -23.53 | 160.0 | 0 | 0 | 0 | 0 | 0 | 0 | -700.00 | -305.17 | -187.5 |
| 21Q2 (10) | 0.58 | 93.33 | -17.14 | 0.2 | 0 | -50.0 | -0.76 | -105.41 | 55.56 | 0.14 | -33.33 | 75.0 | 0.78 | 160.0 | -29.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 0.0 | 100.0 | 0.17 | 13.33 | 240.0 | 0 | 0 | 0 | 0 | 0 | 0 | 341.18 | 70.59 | -75.63 |
| 21Q1 (9) | 0.3 | 112.71 | 166.67 | 0 | 100.0 | 100.0 | -0.37 | -112.89 | -126.24 | 0.21 | 195.45 | 425.0 | 0.3 | 111.72 | 135.29 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 500.0 | 28.57 | 0.15 | 400.0 | 36.36 | 0 | 0 | 0 | 0 | 0 | 0 | 200.00 | 102.54 | 148.89 |
| 20Q4 (8) | -2.36 | -690.0 | -260.54 | -0.2 | -2100.0 | 0 | 2.87 | 570.49 | 320.77 | -0.22 | -466.67 | -340.0 | -2.56 | -724.39 | -274.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.03 | -50.0 | -80.0 | 0.03 | -40.0 | -57.14 | 0 | 0 | 0 | 0 | 0 | 0 | -7866.67 | -1083.33 | -474.6 |
| 20Q3 (7) | 0.4 | -42.86 | 134.78 | 0.01 | -97.5 | 200.0 | -0.61 | 64.33 | -142.66 | 0.06 | -25.0 | 400.0 | 0.41 | -62.73 | 135.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | -33.33 | -40.0 | 0.05 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 800.00 | -42.86 | 169.57 |
| 20Q2 (6) | 0.7 | 255.56 | -50.7 | 0.4 | 200.0 | -6.98 | -1.71 | -221.28 | -23.02 | 0.08 | 100.0 | 153.33 | 1.1 | 229.41 | -40.54 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.09 | -35.71 | 800.0 | 0.05 | -54.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1400.00 | 442.22 | 0 |
| 20Q1 (5) | -0.45 | -130.61 | -125.71 | -0.4 | 0 | 20.0 | 1.41 | 208.46 | 181.03 | 0.04 | 180.0 | -55.56 | -0.85 | -157.82 | -168.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | -6.67 | 0 | 0.11 | 57.14 | 466.67 | 0 | 0 | 0 | 0 | 0 | 0 | -409.09 | -119.48 | 0 |
| 19Q4 (4) | 1.47 | 227.83 | 0.0 | 0 | 100.0 | 0.0 | -1.3 | -190.91 | 0.0 | -0.05 | -150.0 | 0.0 | 1.47 | 226.72 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.15 | 50.0 | 0.0 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2100.00 | 282.61 | 0.0 |
| 19Q3 (3) | -1.15 | -180.99 | 0.0 | -0.01 | -102.33 | 0.0 | 1.43 | 202.88 | 0.0 | -0.02 | 86.67 | 0.0 | -1.16 | -162.7 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.15 | 0 | 0.0 | 0.1 | 900.0 | 0.0 | 0.1 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1150.00 | 0 | 0.0 |
| 19Q2 (2) | 1.42 | -18.86 | 0.0 | 0.43 | 186.0 | 0.0 | -1.39 | 20.11 | 0.0 | -0.15 | -266.67 | 0.0 | 1.85 | 48.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 1.75 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -1.74 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
