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) | -7.42 | 0 | -2.61 | 0 | 0 | 0 | -1.67 | 0 | -10.03 | 0 | 0 | 0 | 0.67 | 0 | 0.00 | 0 | 0 | 0 | 6.26 | 0 | 0 | 0 | 0 | 0 | -118.53 | 0 |
| 2022 (9) | 9.81 | 0 | -0.78 | 0 | 0 | 0 | 0.19 | 0 | 9.03 | 0 | 0 | 0 | -0.08 | 0 | 0.00 | 0 | 0 | 0 | -2.65 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -1.79 | 0 | -0.06 | 0 | 0 | 0 | -1.43 | 0 | -1.85 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 14.11 | 449.03 | 0 | 0 | 0 | 0 | -12.69 | 0 |
| 2020 (7) | -2.89 | 0 | 1.17 | 0 | 0 | 0 | -0.09 | 0 | -1.72 | 0 | 0 | 0 | 1.5 | 0 | 0.00 | 0 | 0 | 0 | 2.57 | 5.33 | 0 | 0 | 0 | 0 | -112.45 | 0 |
| 2019 (6) | 0.36 | -87.41 | -1.15 | 0 | 0 | 0 | -0.26 | 0 | -0.79 | 0 | 0 | 0 | -1.0 | 0 | 0.00 | 0 | 0 | 0 | 2.44 | 559.46 | 0 | 0 | 0 | 0 | 14.75 | -98.09 |
| 2018 (5) | 2.86 | -56.8 | 0.75 | 1400.0 | 0 | 0 | 0.17 | 0 | 3.61 | -45.88 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.37 | -92.34 | 0 | 0 | 0 | 0 | 772.97 | 463.97 |
| 2017 (4) | 6.62 | 0 | 0.05 | 0 | 0 | 0 | -0.23 | 0 | 6.67 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.83 | 299.17 | 0 | 0 | 0 | 0 | 137.06 | 0 |
| 2016 (3) | -6.45 | 0 | -1.02 | 0 | 0 | 0 | 0.54 | 0 | -7.47 | 0 | 0 | 0 | -0.01 | 0 | 0.00 | 0 | 0 | 0 | 1.21 | -9.02 | 0 | 0 | 0 | 0 | -533.06 | 0 |
| 2015 (2) | 5.95 | 0 | -0.02 | 0 | 0 | 0 | -1.97 | 0 | 5.93 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.33 | -66.16 | 0 | 0 | 0 | 0 | 447.37 | 0 |
| 2014 (1) | -1.91 | 0 | 0.01 | 0 | 0 | 0 | 0.04 | 0 | -1.9 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 3.93 | 95.52 | 0 | 0 | 0 | 0 | -48.60 | 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) | -7.56 | -214.03 | -232.86 | 13.54 | 181.81 | 9126.67 | 0 | 0 | 0 | -1.76 | -938.1 | 0 | 5.98 | 160.28 | 7.94 | 0 | 0 | 0 | 16.55 | 201.85 | 20787.5 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.65 | 4.43 | 1750.0 | 0 | 0 | 0 | 0 | 0 | 0 | -458.18 | -209.19 | 0 |
| 23Q3 (19) | 6.63 | 188.76 | 131.01 | -16.55 | -3861.36 | -13691.67 | 0 | 0 | 0 | 0.21 | 275.0 | 2200.0 | -9.92 | -41.11 | -460.73 | 0 | 0 | 0 | -16.25 | -4491.89 | -4162.5 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.58 | 30.58 | 422.45 | 0 | 0 | 0 | 0 | 0 | 0 | 419.62 | 167.97 | 0 |
| 23Q2 (18) | -7.47 | -862.24 | -686.32 | 0.44 | 2300.0 | 210.0 | 0 | 0 | 0 | -0.12 | 0 | -500.0 | -7.03 | -832.29 | -420.74 | 0 | 0 | 0 | 0.37 | 0 | 232.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.21 | -33.52 | 143.68 | 0 | 0 | 0 | 0 | 0 | 0 | -617.36 | -1246.52 | 0 |
| 23Q1 (17) | 0.98 | -82.78 | -55.45 | -0.02 | 86.67 | 83.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.96 | -82.67 | -53.85 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.82 | 1920.0 | 152.78 | 0 | 0 | 0 | 0 | 0 | 0 | 53.85 | 0 | -82.38 |
| 22Q4 (16) | 5.69 | 98.26 | 43.69 | -0.15 | -25.0 | -400.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 5.54 | 101.45 | 40.97 | 0 | 0 | 0 | -0.08 | -120.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.1 | 79.59 | -102.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q3 (15) | 2.87 | 402.11 | 151.07 | -0.12 | 70.0 | 0 | 0 | 0 | 0 | -0.01 | 50.0 | 96.88 | 2.75 | 303.7 | 148.93 | 0 | 0 | 0 | 0.4 | 242.86 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.49 | 82.31 | -120.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -0.95 | -143.18 | -173.08 | -0.4 | -233.33 | -1900.0 | 0 | 0 | 0 | -0.02 | -108.7 | 96.55 | -1.35 | -164.9 | -205.47 | 0 | 0 | 0 | -0.28 | -133.33 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -2.77 | -484.72 | -169.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (13) | 2.2 | -44.44 | 252.78 | -0.12 | -300.0 | -1100.0 | 0 | 0 | 0 | 0.23 | 163.89 | 227.78 | 2.08 | -47.07 | 243.45 | 0 | 0 | 0 | -0.12 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.72 | -84.68 | -76.16 | 0 | 0 | 0 | 0 | 0 | 0 | 305.56 | 262.65 | 740.82 |
| 21Q4 (12) | 3.96 | 170.46 | 165.56 | -0.03 | 0 | -121.43 | 0 | 0 | 0 | -0.36 | -12.5 | -427.27 | 3.93 | 169.93 | 166.61 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.7 | 94.21 | 193.75 | 0 | 0 | 0 | 0 | 0 | 0 | 84.26 | 136.28 | 122.32 |
| 21Q3 (11) | -5.62 | -532.31 | -1046.94 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.32 | 44.83 | -77.78 | -5.62 | -539.06 | -1070.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.42 | -39.04 | 633.33 | 0 | 0 | 0 | 0 | 0 | 0 | -232.23 | -809.2 | -56.4 |
| 21Q2 (10) | 1.3 | 190.28 | 1100.0 | -0.02 | -100.0 | -166.67 | 0 | 0 | 0 | -0.58 | -222.22 | -2800.0 | 1.28 | 188.28 | 1380.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.97 | 31.46 | 70.39 | 0 | 0 | 0 | 0 | 0 | 0 | 32.75 | 168.67 | 686.9 |
| 21Q1 (9) | -1.44 | 76.16 | -138.3 | -0.01 | -107.14 | -101.01 | 0 | 0 | 0 | -0.18 | -263.64 | -129.03 | -1.45 | 75.42 | -130.53 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.02 | 88.75 | 278.7 | 0 | 0 | 0 | 0 | 0 | 0 | -47.68 | 87.37 | 0 |
| 20Q4 (8) | -6.04 | -1132.65 | -159.23 | 0.14 | 1300.0 | 114.0 | 0 | 0 | 0 | 0.11 | 161.11 | 120.75 | -5.9 | -1129.17 | -77.18 | 0 | 0 | 0 | 0.5 | 0 | 150.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.6 | 384.85 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -377.50 | -154.23 | -3.69 |
| 20Q3 (7) | -0.49 | -276.92 | -125.65 | 0.01 | -66.67 | 150.0 | 0 | 0 | 0 | -0.18 | -800.0 | -117.65 | -0.48 | -380.0 | -125.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.33 | -85.84 | -58.75 | 0 | 0 | 0 | 0 | 0 | 0 | -148.48 | -2561.31 | -162.19 |
| 20Q2 (6) | -0.13 | -103.46 | -109.7 | 0.03 | -96.97 | 200.0 | 0 | 0 | 0 | -0.02 | -103.23 | -101.6 | -0.1 | -102.11 | -107.41 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.33 | 237.87 | 4560.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.58 | 0 | -100.21 |
| 20Q1 (5) | 3.76 | 261.37 | 783.64 | 0.99 | 199.0 | 861.54 | 0 | 0 | 0 | 0.62 | 216.98 | 142.18 | 4.75 | 242.64 | 798.53 | 0 | 0 | 0 | 1.0 | 200.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -1.69 | -364.06 | -277.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -2.33 | -221.99 | 0.0 | -1.0 | -4900.0 | 0.0 | 0 | 0 | 0.0 | -0.53 | -151.96 | 0.0 | -3.33 | -276.19 | 0.0 | 0 | 0 | 0.0 | -1.0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.64 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -364.06 | -252.49 | 0.0 |
| 19Q3 (3) | 1.91 | 42.54 | 0.0 | -0.02 | -300.0 | 0.0 | 0 | 0 | 0.0 | 1.02 | -18.4 | 0.0 | 1.89 | 40.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.8 | 1500.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 238.75 | -91.09 | 0.0 |
| 19Q2 (2) | 1.34 | 343.64 | 0.0 | 0.01 | 107.69 | 0.0 | 0 | 0 | 0.0 | 1.25 | 185.03 | 0.0 | 1.35 | 298.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | -94.74 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2680.00 | 4729.09 | 0.0 |
| 19Q1 (1) | -0.55 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.47 | 0.0 | 0.0 | -0.68 | 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 | 0.95 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -57.89 | 0.0 | 0.0 |
