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) | 0.64 | -21.95 | -0.28 | 0 | -0.89 | 0 | 0.05 | 0 | 0.36 | -69.49 | 0.02 | 100.0 | 0 | 0 | 0.26 | 88.27 | 0.54 | -19.4 | 0.55 | -16.67 | 0.26 | 0.0 | 0.01 | 0.0 | 78.05 | -11.48 |
| 2022 (9) | 0.82 | -27.43 | 0.36 | 0 | -0.96 | 0 | 0 | 0 | 1.18 | 26.88 | 0.01 | -75.0 | -0.01 | 0 | 0.14 | -72.46 | 0.67 | -21.18 | 0.66 | -12.0 | 0.26 | -7.14 | 0.01 | 0.0 | 88.17 | -18.85 |
| 2021 (8) | 1.13 | -3.42 | -0.2 | 0 | -1.02 | 0 | -0.01 | 0 | 0.93 | -13.08 | 0.04 | -33.33 | -0.02 | 0 | 0.49 | -24.97 | 0.85 | -17.48 | 0.75 | -13.79 | 0.28 | 0.0 | 0.01 | 0 | 108.65 | 6.8 |
| 2020 (7) | 1.17 | 82.81 | -0.1 | 0 | -0.97 | 0 | -0.04 | 0 | 1.07 | 94.55 | 0.06 | 200.0 | -0.02 | 0 | 0.66 | 183.28 | 1.03 | 21.18 | 0.87 | 16.0 | 0.28 | 7.69 | 0 | 0 | 101.74 | 60.56 |
| 2019 (6) | 0.64 | -11.11 | -0.09 | 0 | -0.8 | 0 | 0.01 | 0.0 | 0.55 | -30.38 | 0.02 | 0.0 | 0 | 0 | 0.23 | -16.55 | 0.85 | 11.84 | 0.75 | -1.32 | 0.26 | 766.67 | 0 | 0 | 63.37 | -30.47 |
| 2018 (5) | 0.72 | -23.4 | 0.07 | 0 | -0.65 | 0 | 0.01 | 0 | 0.79 | 154.84 | 0.02 | -50.0 | 0 | 0 | 0.28 | -54.51 | 0.76 | -6.17 | 0.76 | -15.56 | 0.03 | 0.0 | 0 | 0 | 91.14 | -9.83 |
| 2017 (4) | 0.94 | 17.5 | -0.63 | 0 | -0.76 | 0 | -0.03 | 0 | 0.31 | -62.2 | 0.04 | 300.0 | 0 | 0 | 0.61 | 340.85 | 0.81 | -10.0 | 0.9 | 4.65 | 0.03 | -25.0 | 0 | 0 | 101.08 | 13.71 |
| 2016 (3) | 0.8 | 23.08 | 0.02 | 0 | -0.69 | 0 | 0.04 | 0 | 0.82 | 215.38 | 0.01 | 0 | 0 | 0 | 0.14 | 0 | 0.9 | 36.36 | 0.86 | 16.22 | 0.04 | 0.0 | 0 | 0 | 88.89 | 8.03 |
| 2015 (2) | 0.65 | 1.56 | -0.39 | 0 | -0.17 | 0 | -0.01 | 0 | 0.26 | -3.7 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.66 | 3.12 | 0.74 | 10.45 | 0.04 | 0.0 | 0.01 | 0 | 82.28 | -8.72 |
| 2014 (1) | 0.64 | -51.88 | -0.37 | 0 | 0.2 | 0 | 0.05 | 400.0 | 0.27 | -63.51 | 0.06 | -57.14 | 0 | 0 | 1.15 | -60.02 | 0.64 | -9.86 | 0.67 | 3.08 | 0.04 | 0.0 | 0 | 0 | 90.14 | -53.24 |
| 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) | 0.19 | 46.15 | -17.39 | -0.15 | 44.44 | -1400.0 | -0.06 | -20.0 | 0.0 | 0.03 | 400.0 | 200.0 | 0.04 | 128.57 | -81.82 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.19 | 72.73 | -13.64 | 0.18 | 38.46 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 76.00 | 16.92 | -17.39 |
| 23Q3 (19) | 0.13 | 0.0 | -13.33 | -0.27 | -292.86 | -167.5 | -0.05 | 93.15 | 66.67 | -0.01 | -125.0 | 0.0 | -0.14 | -151.85 | -125.45 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.53 | 0 | 0 | 0.11 | -26.67 | 37.5 | 0.13 | -18.75 | 62.5 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 65.00 | 10.0 | -35.0 |
| 23Q2 (18) | 0.13 | -27.78 | 8.33 | 0.14 | 0 | 250.0 | -0.73 | -1360.0 | -4.29 | 0.04 | 500.0 | 300.0 | 0.27 | 50.0 | 68.75 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.15 | 87.5 | -28.57 | 0.16 | 100.0 | -40.74 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 59.09 | -54.04 | 62.5 |
| 23Q1 (17) | 0.18 | -21.74 | -43.75 | 0 | 100.0 | 100.0 | -0.05 | 16.67 | 0.0 | -0.01 | -200.0 | 0.0 | 0.18 | -18.18 | -28.0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.59 | 21.76 | 0 | 0.08 | -63.64 | -46.67 | 0.08 | -55.56 | -33.33 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 128.57 | 39.75 | -27.68 |
| 22Q4 (16) | 0.23 | 53.33 | -36.11 | -0.01 | -102.5 | 95.0 | -0.06 | 60.0 | 0.0 | 0.01 | 200.0 | 0 | 0.22 | -60.0 | 37.5 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.48 | 0 | 4.83 | 0.22 | 175.0 | -29.03 | 0.18 | 125.0 | -30.77 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 92.00 | -8.0 | -15.67 |
| 22Q3 (15) | 0.15 | 25.0 | 15.38 | 0.4 | 900.0 | -16.67 | -0.15 | 78.57 | 82.56 | -0.01 | -200.0 | 0 | 0.55 | 243.75 | -9.84 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | -61.9 | -33.33 | 0.08 | -70.37 | -33.33 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 100.00 | 175.0 | 46.15 |
| 22Q2 (14) | 0.12 | -62.5 | 0.0 | 0.04 | 157.14 | 108.89 | -0.7 | -1300.0 | -1300.0 | 0.01 | 200.0 | 0.0 | 0.16 | -36.0 | 148.48 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 0.21 | 40.0 | -8.7 | 0.27 | 125.0 | 28.57 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 36.36 | -79.55 | -15.15 |
| 22Q1 (13) | 0.32 | -11.11 | -38.46 | -0.07 | 65.0 | -133.33 | -0.05 | 16.67 | 0.0 | -0.01 | 0 | 50.0 | 0.25 | 56.25 | -48.98 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.15 | -51.61 | -16.67 | 0.12 | -53.85 | -25.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 177.78 | 62.96 | -21.37 |
| 21Q4 (12) | 0.36 | 176.92 | 28.57 | -0.2 | -141.67 | -1100.0 | -0.06 | 93.02 | 0.0 | 0 | 0 | 100.0 | 0.16 | -73.77 | -46.67 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 0.46 | 0 | 0 | 0.31 | 158.33 | -3.12 | 0.26 | 116.67 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 109.09 | 59.44 | 28.57 |
| 21Q3 (11) | 0.13 | 8.33 | -45.83 | 0.48 | 206.67 | 860.0 | -0.86 | -1620.0 | -6.17 | 0 | -100.0 | -100.0 | 0.61 | 284.85 | 110.34 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.12 | -47.83 | -36.84 | 0.12 | -42.86 | -33.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 68.42 | 59.65 | -28.73 |
| 21Q2 (10) | 0.12 | -76.92 | 9.09 | -0.45 | -1400.0 | -800.0 | -0.05 | 0.0 | 0.0 | 0.01 | 150.0 | 125.0 | -0.33 | -167.35 | -650.0 | 0.01 | -50.0 | 0 | -0.01 | 0.0 | 0 | 0.48 | -51.44 | 0 | 0.23 | 27.78 | -20.69 | 0.21 | 31.25 | -12.5 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 42.86 | -81.04 | 20.78 |
| 21Q1 (9) | 0.52 | 85.71 | -1.89 | -0.03 | -250.0 | 75.0 | -0.05 | 16.67 | 0.0 | -0.02 | 0.0 | -100.0 | 0.49 | 63.33 | 19.51 | 0.02 | 0 | 0.0 | -0.01 | 0.0 | 0 | 0.99 | 0 | 22.28 | 0.18 | -43.75 | -21.74 | 0.16 | -38.46 | -15.79 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 226.09 | 166.46 | 10.91 |
| 20Q4 (8) | 0.28 | 16.67 | -15.15 | 0.02 | -60.0 | 0 | -0.06 | 92.59 | 0.0 | -0.02 | -200.0 | -300.0 | 0.3 | 3.45 | -9.09 | 0 | -100.0 | 0 | -0.01 | 0 | 0.0 | -0.00 | -100.0 | 0 | 0.32 | 68.42 | 23.08 | 0.26 | 44.44 | 23.81 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 84.85 | -11.62 | -25.44 |
| 20Q3 (7) | 0.24 | 118.18 | 300.0 | 0.05 | 200.0 | 400.0 | -0.81 | -1520.0 | -9.46 | 0.02 | 150.0 | 0 | 0.29 | 383.33 | 314.29 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 1.81 | 0 | 336.2 | 0.19 | -34.48 | -24.0 | 0.18 | -25.0 | -14.29 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 96.00 | 170.55 | 364.0 |
| 20Q2 (6) | 0.11 | -79.25 | 375.0 | -0.05 | 58.33 | 50.0 | -0.05 | 0.0 | -66.67 | -0.04 | -300.0 | -500.0 | 0.06 | -85.37 | 142.86 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.29 | 26.09 | 20.83 | 0.24 | 26.32 | 20.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 35.48 | -82.59 | 330.65 |
| 20Q1 (5) | 0.53 | 60.61 | 82.76 | -0.12 | 0 | 0 | -0.05 | 16.67 | -266.67 | -0.01 | -200.0 | 0.0 | 0.41 | 24.24 | 41.38 | 0.02 | 0 | 100.0 | 0 | 100.0 | 0 | 0.81 | 0 | 32.79 | 0.23 | -11.54 | 130.0 | 0.19 | -9.52 | 46.15 | 0.07 | -12.5 | 40.0 | 0 | 0 | 0 | 203.85 | 79.14 | 26.53 |
| 19Q4 (4) | 0.33 | 450.0 | 0.0 | 0 | -100.0 | 0.0 | -0.06 | 91.89 | 0.0 | 0.01 | 0 | 0.0 | 0.33 | 371.43 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.26 | 4.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 113.79 | 450.0 | 0.0 |
| 19Q3 (3) | 0.06 | 250.0 | 0.0 | 0.01 | 110.0 | 0.0 | -0.74 | -2366.67 | 0.0 | 0 | -100.0 | 0.0 | 0.07 | 150.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.41 | 0 | 0.0 | 0.25 | 4.17 | 0.0 | 0.21 | 5.0 | 0.0 | 0.08 | 33.33 | 0.0 | 0 | 0 | 0.0 | 20.69 | 234.48 | 0.0 |
| 19Q2 (2) | -0.04 | -113.79 | 0.0 | -0.1 | 0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.14 | -148.28 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.24 | 140.0 | 0.0 | 0.2 | 53.85 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | -15.38 | -109.55 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 161.11 | 0.0 | 0.0 |
