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) | -3.57 | 0 | -8.12 | 0 | 4.23 | 0 | 0.01 | 0 | -11.69 | 0 | 0.47 | 123.81 | -0.3 | 0 | 1.44 | 54.51 | -2.87 | 0 | -3.35 | 0 | 1.08 | 77.05 | 0.78 | 160.0 | 0.00 | 0 |
| 2022 (9) | -10.22 | 0 | 12.78 | 6.59 | -4.7 | 0 | -5.48 | 0 | 2.56 | -83.72 | 0.21 | 250.0 | -0.47 | 0 | 0.93 | -13.12 | -1.28 | 0 | 6.19 | -16.46 | 0.61 | 134.62 | 0.3 | 328.57 | -143.94 | 0 |
| 2021 (8) | 3.73 | 280.61 | 11.99 | 0 | -0.15 | 0 | 1.08 | 0 | 15.72 | 2053.42 | 0.06 | 200.0 | 0.02 | 0 | 1.07 | 192.49 | 0.13 | -90.58 | 7.41 | 1200.0 | 0.26 | 8.33 | 0.07 | -56.25 | 48.19 | -52.3 |
| 2020 (7) | 0.98 | 512.5 | -0.25 | 0 | -0.06 | 0 | 0 | 0 | 0.73 | 0 | 0.02 | -33.33 | 0 | 0 | 0.37 | -30.76 | 1.38 | 0 | 0.57 | -82.52 | 0.24 | -35.14 | 0.16 | 77.78 | 101.03 | 2248.97 |
| 2019 (6) | 0.16 | 0 | -5.57 | 0 | 5.27 | 299.24 | -0.62 | 0 | -5.41 | 0 | 0.03 | -57.14 | 0 | 0 | 0.53 | -35.18 | -2.18 | 0 | 3.26 | 270.45 | 0.37 | 164.29 | 0.09 | -25.0 | 4.30 | 0 |
| 2018 (5) | -1.62 | 0 | -0.44 | 0 | 1.32 | 238.46 | -0.78 | 0 | -2.06 | 0 | 0.07 | -36.36 | 0 | 0 | 0.82 | -41.34 | 1.46 | 294.59 | 0.88 | 388.89 | 0.14 | 55.56 | 0.12 | 100.0 | -142.11 | 0 |
| 2017 (4) | -0.24 | 0 | -0.77 | 0 | 0.39 | -77.97 | -0.52 | 0 | -1.01 | 0 | 0.11 | 10.0 | 0 | 0 | 1.39 | -1.99 | 0.37 | 0 | 0.18 | 0 | 0.09 | 12.5 | 0.06 | -62.5 | -72.73 | 0 |
| 2016 (3) | 0.68 | -38.74 | -0.97 | 0 | 1.77 | 0 | 1.54 | 5033.33 | -0.29 | 0 | 0.1 | -64.29 | 0 | 0 | 1.42 | -61.54 | -0.93 | 0 | -1.37 | 0 | 0.08 | 14.29 | 0.16 | -44.83 | 0.00 | 0 |
| 2015 (2) | 1.11 | 0 | -0.7 | 0 | -0.9 | 0 | 0.03 | -40.0 | 0.41 | 0 | 0.28 | 366.67 | 0 | 0 | 3.70 | 105.28 | 0.93 | 0 | 1.76 | 0 | 0.07 | 0.0 | 0.29 | 262.5 | 52.36 | 0 |
| 2014 (1) | -0.16 | 0 | -1.86 | 0 | 3.75 | 0 | 0.05 | 0 | -2.02 | 0 | 0.06 | 50.0 | 0 | 0 | 1.80 | 35.59 | -0.23 | 0 | -0.36 | 0 | 0.07 | 0.0 | 0.08 | 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) | -0.17 | 95.83 | 88.03 | -0.31 | 78.17 | -104.13 | -1.96 | -131.51 | -64.71 | -0.13 | -124.53 | -120.31 | -0.48 | 91.27 | -107.89 | 0.16 | 60.0 | 220.0 | -0.78 | -3800.0 | -65.96 | 1.47 | -6.58 | 75.99 | 0.15 | 105.6 | 108.72 | -0.45 | 78.47 | -109.07 | 0.31 | 10.71 | 106.67 | 0.34 | 70.0 | 3300.0 | -85.00 | 0 | -206.48 |
| 23Q3 (19) | -4.08 | -235.1 | 9.33 | -1.42 | -57.78 | -127.73 | 6.22 | 459.54 | 2321.43 | 0.53 | 431.25 | 109.67 | -5.5 | -359.43 | -987.1 | 0.1 | 11.11 | 0.0 | -0.02 | -104.88 | 0 | 1.57 | 69.02 | -12.4 | -2.68 | -993.33 | -211.63 | -2.09 | -533.33 | -464.86 | 0.28 | 0.0 | 55.56 | 0.2 | 66.67 | 42.86 | 0.00 | -100.0 | 0 |
| 23Q2 (18) | 3.02 | 229.06 | 175.69 | -0.9 | 83.61 | -154.22 | -1.73 | -201.76 | -9.49 | -0.16 | 30.43 | -111.35 | 2.12 | 127.08 | 190.99 | 0.09 | -30.77 | 50.0 | 0.41 | 310.0 | 0 | 0.93 | -59.63 | 6.66 | 0.3 | 146.88 | 700.0 | -0.33 | 31.25 | -257.14 | 0.28 | 27.27 | 55.56 | 0.12 | 0.0 | 9.09 | 4314.29 | 0 | 640.64 |
| 23Q1 (17) | -2.34 | -64.79 | -680.0 | -5.49 | -173.2 | -266.0 | 1.7 | 242.86 | 203.03 | -0.23 | -135.94 | 88.73 | -7.83 | -228.78 | -335.0 | 0.13 | 160.0 | 0 | 0.1 | 121.28 | 0 | 2.30 | 176.11 | 0 | -0.64 | 62.79 | -147.41 | -0.48 | -109.68 | -134.53 | 0.22 | 46.67 | 120.0 | 0.12 | 1100.0 | 200.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (16) | -1.42 | 68.44 | -174.35 | 7.5 | 46.48 | 357.32 | -1.19 | -325.0 | -183.33 | 0.64 | 111.68 | -40.19 | 6.08 | 880.65 | 71.27 | 0.05 | -50.0 | 400.0 | -0.47 | 0 | 95.9 | 0.83 | -53.5 | 44.17 | -1.72 | -100.0 | -177.42 | 4.96 | 1440.54 | -35.25 | 0.15 | -16.67 | 50.0 | 0.01 | -92.86 | -66.67 | -27.73 | 0 | -213.12 |
| 22Q3 (15) | -4.5 | -12.78 | -1350.0 | 5.12 | 208.43 | -58.2 | -0.28 | 82.28 | -152.83 | -5.48 | -488.65 | 0 | 0.62 | 126.61 | -95.08 | 0.1 | 66.67 | 900.0 | 0 | 0 | -100.0 | 1.79 | 105.79 | 98.92 | -0.86 | -1620.0 | -1620.0 | -0.37 | -276.19 | -1133.33 | 0.18 | 0.0 | 200.0 | 0.14 | 27.27 | 600.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (14) | -3.99 | -1230.0 | -825.45 | 1.66 | 210.67 | 764.0 | -1.58 | 4.24 | -652.38 | 1.41 | 169.12 | 929.41 | -2.33 | -29.44 | -876.67 | 0.06 | 0 | 500.0 | 0 | 0 | 0 | 0.87 | 0 | 40.2 | -0.05 | -103.7 | -107.35 | 0.21 | -84.89 | 200.0 | 0.18 | 80.0 | 350.0 | 0.11 | 175.0 | 1000.0 | -798.00 | -3969.8 | -274.11 |
| 22Q1 (13) | -0.3 | -115.71 | -133.33 | -1.5 | -191.46 | 9.09 | -1.65 | -292.86 | -4025.0 | -2.04 | -290.65 | -1233.33 | -1.8 | -150.7 | -140.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 1.35 | 317.74 | 938.46 | 1.39 | -81.85 | 579.31 | 0.1 | 0.0 | 100.0 | 0.04 | 33.33 | 300.0 | -19.61 | -179.97 | 0 |
| 21Q4 (12) | 1.91 | 430.56 | 203.17 | 1.64 | -86.61 | 1064.71 | -0.42 | -179.25 | -268.0 | 1.07 | 0 | 0 | 3.55 | -71.85 | 671.74 | 0.01 | 0.0 | 0.0 | -11.45 | -199.83 | 0 | 0.58 | -35.84 | -15.61 | -0.62 | -1140.0 | -1450.0 | 7.66 | 25633.33 | 2221.21 | 0.1 | 66.67 | 66.67 | 0.03 | 50.0 | 200.0 | 24.52 | -96.59 | -84.43 |
| 21Q3 (11) | 0.36 | -34.55 | 238.46 | 12.25 | 5000.0 | 0 | 0.53 | 352.38 | 340.91 | 0 | 100.0 | 0 | 12.61 | 4103.33 | 4950.0 | 0.01 | 0.0 | 0 | 11.47 | 0 | 0 | 0.90 | 45.05 | 0 | -0.05 | -107.35 | -129.41 | -0.03 | -142.86 | 84.21 | 0.06 | 50.0 | 0.0 | 0.02 | 100.0 | -60.0 | 720.00 | 57.09 | 0 |
| 21Q2 (10) | 0.55 | -38.89 | 0 | -0.25 | 84.85 | -725.0 | -0.21 | -425.0 | 0.0 | -0.17 | -194.44 | 0 | 0.3 | 140.0 | 650.0 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.62 | -76.19 | 0 | 0.68 | 423.08 | 44.68 | 0.07 | 124.14 | -30.0 | 0.04 | -20.0 | -33.33 | 0.01 | 0.0 | -83.33 | 458.33 | 0 | 0 |
| 21Q1 (9) | 0.9 | 42.86 | 47.54 | -1.65 | -870.59 | -1275.0 | -0.04 | -116.0 | -136.36 | 0.18 | 0 | 0 | -0.75 | -263.04 | -253.06 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 2.61 | 280.87 | 0 | 0.13 | 425.0 | -83.12 | -0.29 | -187.88 | -187.88 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | -66.67 | 0.00 | -100.0 | -100.0 |
| 20Q4 (8) | 0.63 | 342.31 | 2200.0 | -0.17 | 0 | -230.77 | 0.25 | 213.64 | 135.71 | 0 | 0 | 0 | 0.46 | 276.92 | 360.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.68 | 0 | 0 | -0.04 | -123.53 | 85.19 | 0.33 | 273.68 | 178.57 | 0.06 | 0.0 | -33.33 | 0.01 | -80.0 | -50.0 | 157.50 | 0 | 0 |
| 20Q3 (7) | -0.26 | 0 | -150.98 | 0 | -100.0 | 100.0 | -0.22 | -4.76 | -100.0 | 0 | 0 | 0 | -0.26 | -750.0 | -154.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.17 | -63.83 | 127.87 | -0.19 | -290.0 | 81.9 | 0.06 | 0.0 | -25.0 | 0.05 | -16.67 | 150.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0 | -100.0 | -100.0 | 0.04 | 133.33 | 100.74 | -0.21 | -290.91 | -103.84 | 0 | 0 | 100.0 | 0.04 | -91.84 | 100.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.47 | -38.96 | 132.19 | 0.1 | -69.7 | -97.87 | 0.06 | 0.0 | -33.33 | 0.06 | 100.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 0.61 | 2133.33 | 189.71 | -0.12 | -192.31 | 57.14 | 0.11 | 115.71 | -82.26 | 0 | 0 | 100.0 | 0.49 | 390.0 | 151.04 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.77 | 385.19 | 381.25 | 0.33 | 178.57 | 725.0 | 0.06 | -33.33 | -40.0 | 0.03 | 50.0 | 0.0 | 145.24 | 0 | 136.31 |
| 19Q4 (4) | -0.03 | -105.88 | 0.0 | 0.13 | 533.33 | 0.0 | -0.7 | -536.36 | 0.0 | 0 | 0 | 0.0 | 0.1 | -79.17 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.27 | 55.74 | 0.0 | -0.42 | 60.0 | 0.0 | 0.09 | 12.5 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.51 | 45.71 | 0.0 | -0.03 | 99.44 | 0.0 | -0.11 | -102.01 | 0.0 | 0 | 100.0 | 0.0 | 0.48 | 109.52 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.41 | 59.15 | 0.0 | -0.61 | 58.22 | 0.0 | -1.05 | -122.39 | 0.0 | 0.08 | -11.11 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.35 | 151.47 | 0.0 | -5.39 | -1825.0 | 0.0 | 5.47 | 782.26 | 0.0 | -0.23 | 42.5 | 0.0 | -5.04 | -425.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.88 | 105.31 | 0.0 | -1.46 | -1012.5 | 0.0 | 4.69 | 11625.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0.03 | 0.0 | 0.0 | 7.28 | 101.82 | 0.0 |
| 19Q1 (1) | -0.68 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -400.00 | 0.0 | 0.0 |
