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) | 0.2 | -94.41 | -0.04 | 0 | 0 | 0 | -0.01 | 0 | 0.16 | -95.06 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 3.26 | 0 | 0 | 0 | 0 | 0 | 6.13 | 0 |
| 2022 (9) | 3.58 | -65.74 | -0.34 | 0 | 0 | 0 | 1.5 | 0 | 3.24 | -68.51 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -2.7 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 10.45 | 0 | -0.16 | 0 | 0 | 0 | -1.02 | 0 | 10.29 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 8.58 | 230.0 | 0 | 0 | 0 | 0 | 121.79 | 0 |
| 2020 (7) | -6.77 | 0 | 0 | 0 | 0 | 0 | -0.25 | 0 | -6.77 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.6 | 124.14 | 0 | 0 | 0 | 0 | -260.38 | 0 |
| 2019 (6) | 1.47 | 0 | -0.42 | 0 | 0 | 0 | 0.01 | -50.0 | 1.05 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.16 | 5700.0 | 0 | 0 | 0 | 0 | 126.72 | 0 |
| 2018 (5) | -0.69 | 0 | 0.5 | 0 | 0 | 0 | 0.02 | 0 | -0.19 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.02 | -99.17 | 0 | 0 | 0 | 0 | -3450.00 | 0 |
| 2017 (4) | 2.55 | -10.53 | -0.01 | 0 | 0 | 0 | -0.01 | 0 | 2.54 | -14.77 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.4 | 1042.86 | 0 | 0 | 0 | 0 | 106.25 | -92.17 |
| 2016 (3) | 2.85 | 0 | 0.13 | 550.0 | 0 | 0 | 0.11 | 0 | 2.98 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.21 | 0 | 0 | 0 | 0 | 0 | 1357.14 | 0 |
| 2015 (2) | -1.04 | 0 | 0.02 | 0 | 0 | 0 | -0.18 | 0 | -1.02 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 5.91 | 0 | -0.07 | 0 | 0 | 0 | 0.05 | -16.67 | 5.84 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.4 | -55.27 | 0 | 0 | 0 | 0 | 422.14 | 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) | 0.6 | -86.01 | 146.88 | -0.05 | -150.0 | -400.0 | 0 | 0 | 0 | -0.09 | -325.0 | -550.0 | 0.55 | -87.12 | 142.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.23 | -78.7 | 91.67 | 0 | 0 | 0 | 0 | 0 | 0 | 260.87 | -34.33 | 124.46 |
| 23Q3 (19) | 4.29 | 305.26 | 220.15 | -0.02 | 0 | 50.0 | 0 | 0 | 0 | 0.04 | 500.0 | 136.36 | 4.27 | 304.31 | 228.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.08 | 3.85 | 500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 397.22 | 297.66 | 0 |
| 23Q2 (18) | -2.09 | 19.62 | -197.21 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.01 | -120.0 | -120.0 | -2.09 | 18.68 | -209.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.04 | 14.29 | 191.23 | 0 | 0 | 0 | 0 | 0 | 0 | -200.96 | 29.66 | 0 |
| 23Q1 (17) | -2.6 | -103.12 | -291.18 | 0.03 | 400.0 | 175.0 | 0 | 0 | 0 | 0.05 | 150.0 | -96.75 | -2.57 | -99.22 | -294.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.91 | 658.33 | 164.54 | 0 | 0 | 0 | 0 | 0 | 0 | -285.71 | 73.21 | 0 |
| 22Q4 (16) | -1.28 | -195.52 | 68.16 | -0.01 | 75.0 | 0 | 0 | 0 | 0 | 0.02 | 118.18 | 101.43 | -1.29 | -199.23 | 67.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.12 | 144.44 | -95.76 | 0 | 0 | 0 | 0 | 0 | 0 | -1066.67 | 0 | -650.91 |
| 22Q3 (15) | 1.34 | -37.67 | -85.06 | -0.04 | 83.33 | 0 | 0 | 0 | 0 | -0.11 | -320.0 | 35.29 | 1.3 | -31.94 | -85.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.27 | 76.32 | -117.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (14) | 2.15 | 58.09 | 6.97 | -0.24 | -500.0 | -84.62 | 0 | 0 | 0 | 0.05 | -96.75 | -85.29 | 1.91 | 44.7 | 1.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -1.14 | 19.15 | -193.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | 1.36 | 133.83 | -61.03 | -0.04 | 0 | -33.33 | 0 | 0 | 0 | 1.54 | 210.0 | 633.33 | 1.32 | 132.84 | -61.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -1.41 | -149.82 | -147.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (12) | -4.02 | -144.82 | 44.55 | 0 | 0 | 100.0 | 0 | 0 | 0 | -1.4 | -723.53 | -300.0 | -4.02 | -144.82 | 44.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.83 | 80.25 | 83.77 | 0 | 0 | 0 | 0 | 0 | 0 | -142.05 | -124.86 | 69.83 |
| 21Q3 (11) | 8.97 | 346.27 | 5880.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.17 | -150.0 | 81.11 | 8.97 | 377.13 | 6307.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.57 | 28.69 | 93.83 | 0 | 0 | 0 | 0 | 0 | 0 | 571.34 | 246.78 | 2985.22 |
| 21Q2 (10) | 2.01 | -42.41 | 320.88 | -0.13 | -333.33 | -1200.0 | 0 | 0 | 0 | 0.34 | 61.9 | 1233.33 | 1.88 | -45.66 | 304.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.22 | -58.64 | -18.67 | 0 | 0 | 0 | 0 | 0 | 0 | 164.75 | 39.26 | 371.57 |
| 21Q1 (9) | 3.49 | 148.14 | 181.45 | -0.03 | 40.0 | -150.0 | 0 | 0 | 0 | 0.21 | -70.0 | 195.45 | 3.46 | 147.4 | 166.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.95 | 91.56 | 336.0 | 0 | 0 | 0 | 0 | 0 | 0 | 118.31 | 125.13 | 0 |
| 20Q4 (8) | -7.25 | -4933.33 | -564.74 | -0.05 | -400.0 | 58.33 | 0 | 0 | 0 | 0.7 | 177.78 | 262.79 | -7.3 | -5314.29 | -606.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.54 | 90.12 | 123.19 | 0 | 0 | 0 | 0 | 0 | 0 | -470.78 | -2642.21 | -308.23 |
| 20Q3 (7) | 0.15 | 116.48 | 122.06 | -0.01 | 0.0 | 92.86 | 0 | 0 | 0 | -0.9 | -2900.0 | 84.8 | 0.14 | 115.22 | 117.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.81 | -46.0 | 58.82 | 0 | 0 | 0 | 0 | 0 | 0 | 18.52 | 130.53 | 113.89 |
| 20Q2 (6) | -0.91 | -173.39 | -111.63 | -0.01 | -116.67 | 94.74 | 0 | 0 | 0 | -0.03 | 86.36 | 99.52 | -0.92 | -170.77 | -48.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.5 | 220.0 | 320.59 | 0 | 0 | 0 | 0 | 0 | 0 | -60.67 | 0 | 0 |
| 20Q1 (5) | 1.24 | -20.51 | 21.57 | 0.06 | 150.0 | 100.0 | 0 | 0 | 0 | -0.22 | 48.84 | -15.79 | 1.3 | -9.72 | 23.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -1.25 | -281.16 | -295.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 1.56 | 329.41 | 0.0 | -0.12 | 14.29 | 0.0 | 0 | 0 | 0.0 | -0.43 | 92.74 | 0.0 | 1.44 | 275.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.69 | 35.29 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 226.09 | 269.57 | 0.0 |
| 19Q3 (3) | -0.68 | -58.14 | 0.0 | -0.14 | 26.32 | 0.0 | 0 | 0 | 0.0 | -5.92 | 5.58 | 0.0 | -0.82 | -32.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.51 | 175.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -133.33 | 0 | 0.0 |
| 19Q2 (2) | -0.43 | -142.16 | 0.0 | -0.19 | -733.33 | 0.0 | 0 | 0 | 0.0 | -6.27 | -3200.0 | 0.0 | -0.62 | -159.05 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -0.68 | -206.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 1.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 1.05 | 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 | 0.64 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 159.38 | 0.0 | 0.0 |
