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) | 20.93 | 0 | -3.27 | 0 | -11.38 | 0 | 1.2 | 0 | 17.66 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.78 | 3300.0 | 5.79 | 23.19 | 0.02 | 0.0 | 0 | 0 | 360.24 | 0 |
| 2022 (9) | -15.47 | 0 | 1.89 | -63.16 | 3.63 | 0 | -0.45 | 0 | -13.58 | 0 | 0.08 | -77.78 | 0 | 0 | 3.69 | 213.77 | 0.17 | -97.54 | 4.7 | -48.69 | 0.02 | 0.0 | 0 | 0 | -327.75 | 0 |
| 2021 (8) | 15.93 | 2143.66 | 5.13 | 0 | -10.22 | 0 | 0.79 | 0 | 21.06 | 3090.91 | 0.36 | 0 | 0 | 0 | 1.17 | 0 | 6.92 | 1404.35 | 9.16 | 1696.08 | 0.02 | 100.0 | 0.03 | 50.0 | 172.96 | 31.55 |
| 2020 (7) | 0.71 | 0 | -0.05 | 0 | 0.58 | -94.61 | -1.13 | 0 | 0.66 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.46 | 17.95 | 0.51 | 82.14 | 0.01 | 0.0 | 0.02 | -33.33 | 131.48 | 0 |
| 2019 (6) | -11.62 | 0 | 0 | 0 | 10.77 | 0 | -0.7 | 0 | -11.62 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.39 | -71.11 | 0.28 | -76.27 | 0.01 | 0.0 | 0.03 | 0.0 | -3631.25 | 0 |
| 2018 (5) | 1.85 | -77.44 | -0.01 | 0 | -0.84 | 0 | 0.18 | -40.0 | 1.84 | -77.56 | 0.02 | 0 | 0 | 0 | 0.21 | 0 | 1.35 | -38.91 | 1.18 | -31.4 | 0.01 | 0.0 | 0.03 | -25.0 | 151.64 | -67.27 |
| 2017 (4) | 8.2 | 0 | 0 | 0 | -7.68 | 0 | 0.3 | 0 | 8.2 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.21 | 1127.78 | 1.72 | 0 | 0.01 | 0.0 | 0.04 | -20.0 | 463.28 | 0 |
| 2016 (3) | -7.73 | 0 | -0.01 | 0 | 5.61 | 68.47 | -0.37 | 0 | -7.74 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.18 | 0 | -0.25 | 0 | 0.01 | 0.0 | 0.05 | 0.0 | 0.00 | 0 |
| 2015 (2) | -6.06 | 0 | 0.05 | -95.37 | 3.33 | 0 | -0.23 | 0 | -6.01 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.55 | 0 | -0.76 | 0 | 0.01 | -50.0 | 0.05 | 0.0 | 0.00 | 0 |
| 2014 (1) | 1.99 | 0 | 1.08 | 0 | -0.1 | 0 | 0.34 | 0 | 3.07 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.84 | 0 | 3.57 | 0 | 0.02 | -33.33 | 0.05 | -61.54 | 54.67 | 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) | 3.71 | 10.42 | 575.64 | -0.5 | -4900.0 | -134.48 | -0.05 | 99.07 | -106.02 | 0.46 | 866.67 | 253.85 | 3.21 | -4.18 | 379.1 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.53 | 665.0 | 1056.25 | 1.45 | 625.0 | 1215.38 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 254.11 | -84.12 | 0 |
| 23Q3 (19) | 3.36 | -13.4 | 336.62 | -0.01 | 99.57 | 83.33 | -5.37 | -53600.0 | -462.84 | -0.06 | -113.04 | 33.33 | 3.35 | 114.74 | 326.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.2 | -91.97 | 400.0 | 0.2 | -91.6 | -23.08 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1600.00 | 885.57 | 404.23 |
| 23Q2 (18) | 3.88 | -61.16 | 136.6 | -2.32 | -415.56 | -186.25 | -0.01 | 99.83 | -100.72 | 0.46 | 35.29 | 204.55 | 1.56 | -83.65 | 119.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 2.49 | 59.62 | 758.62 | 2.38 | 35.23 | 7833.33 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 162.34 | -71.24 | 100.46 |
| 23Q1 (17) | 9.99 | 1380.77 | 475.56 | -0.45 | -131.03 | 79.45 | -5.95 | -816.87 | -8400.0 | 0.34 | 161.54 | 780.0 | 9.54 | 1323.88 | 296.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.56 | 1075.0 | 0 | 1.76 | 1453.85 | -61.15 | 0.01 | 0 | 0 | 0 | 0 | 0 | 564.41 | 0 | 1061.19 |
| 22Q4 (16) | -0.78 | 45.07 | 61.58 | 1.45 | 2516.67 | -79.14 | 0.83 | -43.92 | 1285.71 | 0.13 | 244.44 | 146.43 | 0.67 | 145.27 | -86.38 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | -500.0 | -214.29 | -0.13 | -150.0 | -172.22 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -1.42 | 86.6 | -127.63 | -0.06 | -102.23 | 96.76 | 1.48 | 7.25 | -33.03 | -0.09 | 79.55 | -550.0 | -1.48 | 81.29 | -144.98 | 0.01 | -83.33 | -97.14 | 0 | 0 | 0 | 2.22 | -53.33 | -47.05 | 0.04 | -86.21 | -98.82 | 0.26 | 766.67 | -95.57 | 0.01 | 0 | 0.0 | 0 | 0 | -100.0 | -525.93 | 98.51 | -703.69 |
| 22Q2 (14) | -10.6 | -298.5 | -762.5 | 2.69 | 222.83 | 6625.0 | 1.38 | 2071.43 | 138.66 | -0.44 | -780.0 | -169.84 | -7.91 | -63.09 | -582.32 | 0.06 | 500.0 | 0 | 0 | 0 | 0 | 4.76 | 109.52 | 0 | 0.29 | 0 | -89.45 | 0.03 | -99.34 | -98.83 | 0 | 0 | 0 | 0 | 0 | 0 | -35333.33 | -60072.93 | -56854.17 |
| 22Q1 (13) | -2.66 | -31.03 | -123.71 | -2.19 | -131.51 | 0 | -0.07 | 0.0 | 99.2 | -0.05 | 82.14 | -111.63 | -4.85 | -198.58 | -143.23 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.27 | 0 | 0 | 0 | -100.0 | -100.0 | 4.53 | 2416.67 | 723.64 | 0 | 0 | 0 | 0 | 0 | 0 | -58.72 | 94.79 | -102.88 |
| 21Q4 (12) | -2.03 | -139.49 | -178.99 | 6.95 | 475.68 | 14000.0 | -0.07 | -103.17 | 94.74 | -0.28 | -1500.0 | 55.56 | 4.92 | 49.54 | 95.24 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.14 | -95.86 | -61.11 | 0.18 | -96.93 | -55.0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -1127.78 | -1394.53 | -275.53 |
| 21Q3 (11) | 5.14 | 221.25 | 1170.83 | -1.85 | -4725.0 | 0 | 2.21 | 161.9 | 333.33 | 0.02 | -96.83 | 107.69 | 3.29 | 100.61 | 785.42 | 0.35 | 0 | 0 | 0 | 0 | 0 | 4.20 | 0 | 0 | 3.38 | 22.91 | 865.71 | 5.87 | 128.4 | 1405.13 | 0.01 | 0 | 0 | 0.02 | 0 | 0 | 87.12 | 39.93 | 170.78 |
| 21Q2 (10) | 1.6 | -85.74 | 350.0 | 0.04 | 0 | 0 | -3.57 | 59.43 | -666.67 | 0.63 | 46.51 | 333.33 | 1.64 | -85.38 | 356.25 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.75 | 329.69 | 2064.29 | 2.57 | 367.27 | 1813.33 | 0 | 0 | 0 | 0 | 0 | 0 | 62.26 | -96.95 | 0 |
| 21Q1 (9) | 11.22 | 336.58 | 1616.22 | 0 | 100.0 | 0 | -8.8 | -561.65 | -1242.86 | 0.43 | 168.25 | 1333.33 | 11.22 | 345.24 | 1616.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.64 | 77.78 | 740.0 | 0.55 | 37.5 | 492.86 | 0 | 0 | 0 | 0 | 0 | -100.0 | 2040.00 | 217.51 | 0 |
| 20Q4 (8) | 2.57 | 635.42 | 903.12 | -0.05 | 0 | 0 | -1.33 | -360.78 | -366.0 | -0.63 | -142.31 | -320.0 | 2.52 | 625.0 | 887.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.36 | 2.86 | 3500.0 | 0.4 | 2.56 | 900.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 642.50 | 622.03 | 0 |
| 20Q3 (7) | -0.48 | 25.0 | -77.78 | 0 | 0 | 0 | 0.51 | -19.05 | 254.55 | -0.26 | 3.7 | -8.33 | -0.48 | 25.0 | -77.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 350.0 | 150.0 | 0.39 | 360.0 | 457.14 | 0 | 0 | 0 | 0 | 0 | -100.0 | -123.08 | 0 | 63.53 |
| 20Q2 (6) | -0.64 | 13.51 | 93.98 | 0 | 0 | 0 | 0.63 | -18.18 | -93.55 | -0.27 | -1000.0 | 25.0 | -0.64 | 13.51 | 93.98 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | -40.0 | -163.64 | -0.15 | -7.14 | -178.95 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -0.74 | -131.25 | -89.74 | 0 | 0 | 0 | 0.77 | 54.0 | -9.41 | 0.03 | 120.0 | -40.0 | -0.74 | -131.25 | -89.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | -1100.0 | -600.0 | -0.14 | -180.0 | -275.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | -0.32 | -18.52 | 0.0 | 0 | 0 | 0.0 | 0.5 | 251.52 | 0.0 | -0.15 | 37.5 | 0.0 | -0.32 | -18.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.01 | -92.86 | 0.0 | -0.05 | -171.43 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.27 | 97.46 | 0.0 | 0 | 0 | 0.0 | -0.33 | -103.38 | 0.0 | -0.24 | 33.33 | 0.0 | -0.27 | 97.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | -36.36 | 0.0 | 0.07 | -63.16 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | -337.50 | 93.66 | 0.0 |
| 19Q2 (2) | -10.64 | -2628.21 | 0.0 | 0 | 0 | 0.0 | 9.76 | 1048.24 | 0.0 | -0.36 | -820.0 | 0.0 | -10.64 | -2628.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.22 | 1000.0 | 0.0 | 0.19 | 137.5 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | -5320.00 | -1127.69 | 0.0 |
| 19Q1 (1) | -0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -433.33 | 0.0 | 0.0 |
