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) | -0.53 | 0 | -0.28 | 0 | 0.97 | 0 | -0.1 | 0 | -0.81 | 0 | 0.28 | 33.33 | 0 | 0 | 5.02 | 13.26 | -0.13 | 0 | -0.48 | 0 | 1.06 | -11.67 | 0 | 0 | -91.38 | 0 |
| 2022 (9) | 0.23 | 130.0 | 0.36 | 0 | -0.11 | 0 | 0 | 0 | 0.59 | 0 | 0.21 | -4.55 | 0 | 0 | 4.43 | -38.38 | -0.44 | 0 | -0.87 | 0 | 1.2 | -2.44 | 0 | 0 | 69.70 | 0 |
| 2021 (8) | 0.1 | -54.55 | -0.24 | 0 | -0.26 | 0 | 0 | 0 | -0.14 | 0 | 0.22 | 37.5 | 0.01 | 0.0 | 7.19 | 106.7 | -1.5 | 0 | -1.65 | 0 | 1.23 | -6.11 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 0.22 | 0 | 0.83 | 295.24 | -0.34 | 0 | 0 | 0 | 1.05 | 854.55 | 0.16 | -55.56 | 0.01 | -66.67 | 3.48 | -47.05 | -0.77 | 0 | -1.37 | 0 | 1.31 | -3.68 | 0.01 | -50.0 | 0.00 | 0 |
| 2019 (6) | -0.1 | 0 | 0.21 | 0 | -0.3 | 0 | 0 | 0 | 0.11 | 0 | 0.36 | -70.0 | 0.03 | 200.0 | 6.57 | -68.19 | -0.99 | 0 | -1.92 | 0 | 1.36 | 4.62 | 0.02 | 0.0 | 0.00 | 0 |
| 2018 (5) | -0.02 | 0 | -0.31 | 0 | 0.07 | -98.01 | 0.05 | 0 | -0.33 | 0 | 1.2 | 34.83 | 0.01 | 0 | 20.65 | 53.63 | -1.05 | 0 | -1.08 | 0 | 1.3 | -34.34 | 0.02 | 0.0 | -8.33 | 0 |
| 2017 (4) | -2.76 | 0 | -1.92 | 0 | 3.52 | 144.44 | -0.97 | 0 | -4.68 | 0 | 0.89 | -7.29 | -0.01 | 0 | 13.44 | -4.91 | -0.96 | 0 | -3.26 | 0 | 1.98 | -10.81 | 0.02 | 0.0 | 0.00 | 0 |
| 2016 (3) | -0.52 | 0 | -0.54 | 0 | 1.44 | 0 | -1.39 | 0 | -1.06 | 0 | 0.96 | 92.0 | 0.02 | -95.35 | 14.14 | 334.33 | -1.39 | 0 | -3.48 | 0 | 2.22 | -8.64 | 0.02 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.8 | 0 | 1.64 | 0 | -1.57 | 0 | 0 | 0 | 0.84 | 0 | 0.5 | -56.52 | 0.43 | 0 | 3.26 | -55.42 | -3.12 | 0 | -3.22 | 0 | 2.43 | -5.45 | 0.02 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.54 | 0 | -0.77 | 0 | 1.53 | 0 | 0 | 0 | -1.31 | 0 | 1.15 | -16.06 | -0.01 | 0 | 7.30 | -18.35 | -3.17 | 0 | -3.32 | 0 | 2.57 | -1.15 | 0.02 | 0.0 | 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) | 0.42 | 200.0 | -6.67 | -0.03 | 78.57 | 80.0 | -0.35 | -318.75 | -975.0 | 0 | -100.0 | 0 | 0.39 | 0 | 30.0 | 0.02 | -84.62 | -77.78 | 0 | 100.0 | 0 | 1.32 | -83.7 | -80.41 | 0.01 | -88.89 | 107.14 | -0.03 | 0.0 | 82.35 | 0.23 | -14.81 | -20.69 | 0 | 0 | 0 | 210.00 | 260.0 | -44.0 |
| 23Q3 (19) | 0.14 | 130.43 | -69.57 | -0.14 | -100.0 | -600.0 | 0.16 | 114.95 | 139.02 | 0.02 | 0 | 0 | 0 | 100.0 | -100.0 | 0.13 | 85.71 | 333.33 | -0.01 | 0 | 0 | 8.07 | 30.35 | 389.86 | 0.09 | 145.0 | -76.92 | -0.03 | 90.32 | -112.5 | 0.27 | -3.57 | -10.0 | 0 | 0 | 0 | 58.33 | 0 | -31.52 |
| 23Q2 (18) | -0.46 | 26.98 | 32.35 | -0.07 | -75.0 | -112.96 | -1.07 | -147.98 | -5250.0 | 0 | 100.0 | 0 | -0.53 | 20.9 | -278.57 | 0.07 | 40.0 | 250.0 | 0 | 0 | 0 | 6.19 | 63.54 | 30.09 | -0.2 | -900.0 | 66.1 | -0.31 | -181.82 | 56.94 | 0.28 | -3.45 | -6.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.63 | -240.0 | 0 | -0.04 | 73.33 | -100.0 | 2.23 | 5475.0 | 668.97 | -0.12 | 0 | 0 | -0.67 | -323.33 | -3250.0 | 0.05 | -44.44 | -16.67 | 0 | 0 | 100.0 | 3.79 | -43.6 | -26.77 | -0.02 | 85.71 | 80.0 | -0.11 | 35.29 | 47.62 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | -350.00 | -193.33 | 0 |
| 22Q4 (16) | 0.45 | -2.17 | -36.62 | -0.15 | -650.0 | 84.38 | 0.04 | 109.76 | -93.1 | 0 | 0 | 0 | 0.3 | -31.82 | 220.0 | 0.09 | 200.0 | 50.0 | 0 | 0 | 0 | 6.72 | 307.46 | 35.45 | -0.14 | -135.9 | 22.22 | -0.17 | -170.83 | 22.73 | 0.29 | -3.33 | -3.33 | 0 | 0 | 0 | 375.00 | 340.22 | -57.75 |
| 22Q3 (15) | 0.46 | 167.65 | 4500.0 | -0.02 | -103.7 | -102.13 | -0.41 | -1950.0 | 62.73 | 0 | 0 | 0 | 0.44 | 414.29 | -53.68 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 1.65 | -65.38 | 0 | 0.39 | 166.1 | 161.9 | 0.24 | 133.33 | 137.5 | 0.3 | 0.0 | -3.23 | 0 | 0 | 0 | 85.19 | 0 | 0 |
| 22Q2 (14) | -0.68 | 0 | -58.14 | 0.54 | 2800.0 | 1000.0 | -0.02 | -106.9 | -133.33 | 0 | 0 | 0 | -0.14 | -600.0 | 71.43 | 0.02 | -66.67 | -71.43 | 0 | 100.0 | 0 | 4.76 | -7.94 | -63.27 | -0.59 | -490.0 | -25.53 | -0.72 | -242.86 | -56.52 | 0.3 | 0.0 | -3.23 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | 0 | -100.0 | 100.0 | -0.02 | 97.92 | 87.5 | 0.29 | -50.0 | 45.0 | 0 | 0 | 0 | -0.02 | 92.0 | 94.29 | 0.06 | 0.0 | -33.33 | -0.01 | 0 | 0 | 5.17 | 4.31 | -44.83 | -0.1 | 44.44 | 56.52 | -0.21 | 4.55 | 36.36 | 0.3 | 0.0 | -6.25 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 0.71 | 7000.0 | 888.89 | -0.96 | -202.13 | -3300.0 | 0.58 | 152.73 | 825.0 | 0 | 0 | 0 | -0.25 | -126.32 | -316.67 | 0.06 | 0 | 100.0 | 0 | 0 | 0 | 4.96 | 0 | 95.04 | -0.18 | 71.43 | 37.93 | -0.22 | 65.62 | 65.08 | 0.3 | -3.23 | -6.25 | 0 | 0 | 0 | 887.50 | 0 | 0 |
| 21Q3 (11) | 0.01 | 102.33 | -98.33 | 0.94 | 1666.67 | 44.62 | -1.1 | -1933.33 | -77.42 | 0 | 0 | 0 | 0.95 | 293.88 | -24.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.63 | -34.04 | -200.0 | -0.64 | -39.13 | -206.67 | 0.31 | 0.0 | -3.12 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.43 | -126.32 | -72.0 | -0.06 | 62.5 | -150.0 | 0.06 | -70.0 | -84.62 | 0 | 0 | 0 | -0.49 | -40.0 | -276.92 | 0.07 | -22.22 | 250.0 | 0 | 0 | 0 | 12.96 | 38.27 | 314.81 | -0.47 | -104.35 | 6.0 | -0.46 | -39.39 | -43.75 | 0.31 | -3.12 | -6.06 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.19 | -111.11 | -375.0 | -0.16 | -633.33 | -900.0 | 0.2 | 350.0 | 766.67 | 0 | 0 | 0 | -0.35 | -483.33 | -1650.0 | 0.09 | 200.0 | -10.0 | 0 | 0 | -100.0 | 9.38 | 268.75 | -37.19 | -0.23 | 20.69 | 62.3 | -0.33 | 47.62 | 67.65 | 0.32 | 0.0 | -5.88 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.09 | -115.0 | -126.47 | 0.03 | -95.38 | -72.73 | -0.08 | 87.1 | 84.31 | 0 | 0 | 0 | -0.06 | -104.8 | -113.33 | 0.03 | 50.0 | -76.92 | 0 | 0 | -100.0 | 2.54 | 168.22 | -73.21 | -0.29 | -146.03 | -123.08 | -0.63 | -205.0 | -103.23 | 0.32 | 0.0 | -3.03 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (7) | 0.6 | 340.0 | 2100.0 | 0.65 | 441.67 | 828.57 | -0.62 | -258.97 | -6300.0 | 0 | 0 | 0 | 1.25 | 1061.54 | 3025.0 | 0.02 | 0.0 | -60.0 | 0 | 0 | -100.0 | 0.95 | -69.67 | -73.46 | 0.63 | 226.0 | 310.0 | 0.6 | 287.5 | 239.53 | 0.32 | -3.03 | -5.88 | 0 | 0 | 0 | 65.22 | 102.61 | 0 |
| 20Q2 (6) | -0.25 | -525.0 | 24.24 | 0.12 | 500.0 | 0 | 0.39 | 1400.0 | 69.57 | 0 | 0 | 100.0 | -0.13 | -550.0 | 60.61 | 0.02 | -80.0 | -81.82 | 0 | -100.0 | -100.0 | 3.12 | -79.06 | -62.22 | -0.5 | 18.03 | -85.19 | -0.32 | 68.63 | 41.82 | 0.33 | -2.94 | -2.94 | 0 | 0 | 0 | -2500.00 | 0 | 0 |
| 20Q1 (5) | -0.04 | -111.76 | 50.0 | 0.02 | -81.82 | -33.33 | -0.03 | 94.12 | 25.0 | 0 | 0 | -100.0 | -0.02 | -104.44 | 60.0 | 0.1 | -23.08 | 25.0 | 0.01 | 0.0 | 0.0 | 14.93 | 57.29 | 157.46 | -0.61 | -369.23 | -110.34 | -1.02 | -229.03 | -61.9 | 0.34 | 3.03 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.34 | 1233.33 | 0.0 | 0.11 | 57.14 | 0.0 | -0.51 | -5200.0 | 0.0 | 0 | 0 | 0.0 | 0.45 | 1025.0 | 0.0 | 0.13 | 160.0 | 0.0 | 0.01 | 0.0 | 0.0 | 9.49 | 165.69 | 0.0 | -0.13 | 56.67 | 0.0 | -0.31 | 27.91 | 0.0 | 0.33 | -2.94 | 0.0 | 0 | 0 | 0.0 | 1700.00 | 0 | 0.0 |
| 19Q3 (3) | -0.03 | 90.91 | 0.0 | 0.07 | 0 | 0.0 | 0.01 | -95.65 | 0.0 | 0 | 100.0 | 0.0 | 0.04 | 112.12 | 0.0 | 0.05 | -54.55 | 0.0 | 0.01 | 0.0 | 0.0 | 3.57 | -56.82 | 0.0 | -0.3 | -11.11 | 0.0 | -0.43 | 21.82 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.33 | -312.5 | 0.0 | 0 | -100.0 | 0.0 | 0.23 | 675.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.33 | -560.0 | 0.0 | 0.11 | 37.5 | 0.0 | 0.01 | 0.0 | 0.0 | 8.27 | 42.67 | 0.0 | -0.27 | 6.9 | 0.0 | -0.55 | 12.7 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.80 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
