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) | 0.36 | 157.14 | 2.21 | 183.33 | -0.49 | 0 | 0.04 | 0 | 2.57 | 179.35 | 0.14 | -33.33 | 0.01 | 0 | 1.95 | -17.62 | -0.62 | 0 | -0.24 | 0 | 0.43 | 0.0 | 0.01 | 0.0 | 180.00 | 1262.86 |
| 2022 (9) | 0.14 | -86.92 | 0.78 | 0 | -1.09 | 0 | -0.02 | 0 | 0.92 | 384.21 | 0.21 | 200.0 | 0 | 0 | 2.37 | 223.36 | -0.43 | 0 | 0.62 | 933.33 | 0.43 | 4.88 | 0.01 | 0.0 | 13.21 | -94.08 |
| 2021 (8) | 1.07 | -21.9 | -0.88 | 0 | 0.49 | 0 | -0.04 | 0 | 0.19 | -83.76 | 0.07 | -12.5 | -0.02 | 0 | 0.73 | -30.27 | 0.14 | 0 | 0.06 | 0 | 0.41 | -14.58 | 0.01 | -50.0 | 222.92 | -46.3 |
| 2020 (7) | 1.37 | 44.21 | -0.2 | 0 | -1.44 | 0 | 0.04 | -60.0 | 1.17 | 82.81 | 0.08 | -52.94 | 0.04 | 0 | 1.05 | -43.79 | -0.58 | 0 | -0.17 | 0 | 0.48 | -18.64 | 0.02 | 100.0 | 415.15 | 0 |
| 2019 (6) | 0.95 | -15.18 | -0.31 | 0 | -1.24 | 0 | 0.1 | 0 | 0.64 | 0 | 0.17 | -85.09 | -0.06 | 0 | 1.87 | -81.3 | -0.72 | 0 | -0.6 | 0 | 0.59 | 18.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | 1.12 | -41.36 | -1.39 | 0 | 0.42 | 0 | -0.01 | 0 | -0.27 | 0 | 1.14 | -36.67 | -0.01 | 0 | 10.00 | -31.11 | 0.03 | -94.0 | 0.22 | -40.54 | 0.5 | -27.54 | 0.01 | 0.0 | 153.42 | -14.05 |
| 2017 (4) | 1.91 | -38.78 | -1.58 | 0 | -1.76 | 0 | -0.02 | 0 | 0.33 | -88.62 | 1.8 | 176.92 | 0.04 | -20.0 | 14.52 | 227.17 | 0.5 | -34.21 | 0.37 | -71.32 | 0.69 | -27.37 | 0.01 | -50.0 | 178.50 | 29.3 |
| 2016 (3) | 3.12 | 4.7 | -0.22 | 0 | -2.1 | 0 | -0.1 | 0 | 2.9 | 141.67 | 0.65 | -40.91 | 0.05 | -37.5 | 4.44 | -32.76 | 0.76 | -9.52 | 1.29 | 143.4 | 0.95 | 26.67 | 0.02 | -71.43 | 138.05 | -37.46 |
| 2015 (2) | 2.98 | 104.11 | -1.78 | 0 | -1.22 | 0 | 0.26 | 0 | 1.2 | 500.0 | 1.1 | 155.81 | 0.08 | 0 | 6.60 | 176.53 | 0.84 | -42.47 | 0.53 | -59.85 | 0.75 | 1.35 | 0.07 | -12.5 | 220.74 | 223.55 |
| 2014 (1) | 1.46 | -29.47 | -1.26 | 0 | 0.35 | 0 | -0.06 | 0 | 0.2 | -88.64 | 0.43 | 48.28 | -0.03 | 0 | 2.39 | 44.16 | 1.46 | -17.98 | 1.32 | -16.46 | 0.74 | 1.37 | 0.08 | -27.27 | 68.22 | -20.24 |
| 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) | -0.46 | -129.3 | -406.67 | -0.06 | -154.55 | -109.52 | -0.98 | 38.36 | 56.64 | 0 | -100.0 | 100.0 | -0.52 | -130.95 | -166.67 | 0.04 | 33.33 | 33.33 | 0 | -100.0 | 0 | 2.20 | 16.48 | 42.86 | -0.17 | 0.0 | -21.43 | -0.15 | -350.0 | -155.56 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 1.57 | 318.06 | 41.44 | 0.11 | -92.62 | 108.33 | -1.59 | -356.45 | -418.0 | 0.04 | 33.33 | -60.0 | 1.68 | 118.18 | 900.0 | 0.03 | -25.0 | -57.14 | 0.01 | 0.0 | -75.0 | 1.89 | -4.72 | -42.32 | -0.17 | -70.0 | -183.33 | 0.06 | 185.71 | -40.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 923.53 | 151.31 | 74.72 |
| 23Q2 (18) | -0.72 | -1700.0 | 2.7 | 1.49 | 119.12 | 75.29 | 0.62 | -57.53 | -12.68 | 0.03 | 200.0 | 160.0 | 0.77 | 20.31 | 600.0 | 0.04 | 33.33 | -33.33 | 0.01 | 200.0 | 0 | 1.98 | 14.19 | -18.15 | -0.1 | 41.18 | 0.0 | -0.07 | 22.22 | -123.33 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -1800.00 | -800.0 | -872.97 |
| 23Q1 (17) | -0.04 | -126.67 | 89.47 | 0.68 | 7.94 | 11.48 | 1.46 | 164.6 | 3750.0 | -0.03 | 66.67 | -250.0 | 0.64 | -17.95 | 178.26 | 0.03 | 0.0 | -40.0 | -0.01 | 0 | 75.0 | 1.73 | 12.72 | -20.58 | -0.17 | -21.43 | -41.67 | -0.09 | -133.33 | -50.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -200.00 | -606.67 | 78.95 |
| 22Q4 (16) | 0.15 | -86.49 | -90.74 | 0.63 | 147.73 | 185.14 | -2.26 | -552.0 | -247.69 | -0.09 | -190.0 | 0 | 0.78 | 471.43 | -11.36 | 0.03 | -57.14 | -25.0 | 0 | -100.0 | -100.0 | 1.54 | -52.97 | -8.08 | -0.14 | -133.33 | -255.56 | 0.27 | 170.0 | 400.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 39.47 | -92.53 | -99.76 |
| 22Q3 (15) | 1.11 | 250.0 | 291.38 | -1.32 | -255.29 | -40.43 | 0.5 | -29.58 | -12.28 | 0.1 | 300.0 | 600.0 | -0.21 | -290.91 | 86.18 | 0.07 | 16.67 | 250.0 | 0.04 | 0 | 300.0 | 3.27 | 35.2 | 313.79 | -0.06 | 40.0 | -150.0 | 0.1 | -66.67 | -16.67 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 528.57 | 385.71 | 300.49 |
| 22Q2 (14) | -0.74 | -94.74 | -260.87 | 0.85 | 39.34 | 13.33 | 0.71 | 1875.0 | 3450.0 | -0.05 | -350.0 | -600.0 | 0.11 | -52.17 | -90.91 | 0.06 | 20.0 | 500.0 | 0 | 100.0 | 100.0 | 2.42 | 10.81 | 478.23 | -0.1 | 16.67 | -350.0 | 0.3 | 600.0 | 275.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -185.00 | 80.53 | -172.39 |
| 22Q1 (13) | -0.38 | -123.46 | 11.63 | 0.61 | 182.43 | 1120.0 | -0.04 | 93.85 | -107.27 | 0.02 | 0 | 166.67 | 0.23 | -73.86 | 160.53 | 0.05 | 25.0 | 400.0 | -0.04 | -500.0 | 0 | 2.18 | 30.46 | 389.08 | -0.12 | -233.33 | -9.09 | -0.06 | 33.33 | -50.0 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | -950.00 | -105.86 | -54.65 |
| 21Q4 (12) | 1.62 | 379.31 | 16300.0 | -0.74 | 21.28 | -146.67 | -0.65 | -214.04 | 4.41 | 0 | 100.0 | -100.0 | 0.88 | 157.89 | 383.87 | 0.04 | 100.0 | 300.0 | 0.01 | 150.0 | 0 | 1.67 | 111.72 | 219.67 | 0.09 | -25.0 | 150.0 | -0.09 | -175.0 | -156.25 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 16200.00 | 6244.83 | 437500.0 |
| 21Q3 (11) | -0.58 | -226.09 | -146.03 | -0.94 | -225.33 | -51.61 | 0.57 | 2750.0 | 211.76 | -0.02 | -300.0 | -100.0 | -1.52 | -225.62 | -337.5 | 0.02 | 100.0 | 100.0 | -0.02 | -100.0 | 0 | 0.79 | 88.93 | 35.97 | 0.12 | 200.0 | 163.16 | 0.12 | 50.0 | 209.09 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | -263.64 | -203.16 | -102.09 |
| 21Q2 (10) | 0.46 | 206.98 | 1020.0 | 0.75 | 1400.0 | 56.25 | 0.02 | -96.36 | 200.0 | 0.01 | 133.33 | -83.33 | 1.21 | 418.42 | 181.4 | 0.01 | 0.0 | -66.67 | -0.01 | 0 | -150.0 | 0.42 | -6.28 | -71.13 | 0.04 | 136.36 | 233.33 | 0.08 | 300.0 | 214.29 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | 255.56 | 141.6 | 355.56 |
| 21Q1 (9) | -0.43 | -4200.0 | -352.94 | 0.05 | 116.67 | -79.17 | 0.55 | 180.88 | 339.13 | -0.03 | -400.0 | -200.0 | -0.38 | -22.58 | -192.68 | 0.01 | 0.0 | -66.67 | 0 | 0 | -100.0 | 0.45 | -14.73 | -71.73 | -0.11 | 38.89 | 38.89 | -0.04 | -125.0 | 75.0 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | -614.29 | -16485.71 | 0 |
| 20Q4 (8) | -0.01 | -100.79 | -102.27 | -0.3 | 51.61 | -328.57 | -0.68 | -33.33 | -21.43 | 0.01 | 200.0 | 0.0 | -0.31 | -148.44 | -183.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.52 | -9.95 | 7.85 | -0.18 | 5.26 | 21.74 | 0.16 | 245.45 | 148.48 | 0.11 | -8.33 | -15.38 | 0 | 0 | 0 | -3.70 | -100.03 | 0 |
| 20Q3 (7) | 1.26 | 2620.0 | 584.62 | -0.62 | -229.17 | 27.91 | -0.51 | -2450.0 | -368.42 | -0.01 | -116.67 | -133.33 | 0.64 | 48.84 | 157.14 | 0.01 | -66.67 | -75.0 | 0 | -100.0 | 100.0 | 0.58 | -59.88 | -66.86 | -0.19 | -533.33 | 5.0 | -0.11 | -57.14 | 45.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 12600.00 | 12700.0 | 0 |
| 20Q2 (6) | -0.05 | -129.41 | -111.9 | 0.48 | 100.0 | -33.33 | -0.02 | 91.3 | 93.55 | 0.06 | 700.0 | 0.0 | 0.43 | 4.88 | -62.28 | 0.03 | 0.0 | -57.14 | 0.02 | 100.0 | 300.0 | 1.45 | -8.21 | -48.86 | -0.03 | 83.33 | 75.0 | -0.07 | 56.25 | -75.0 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | -100.00 | 0 | -123.81 |
| 20Q1 (5) | 0.17 | -61.36 | -50.0 | 0.24 | 442.86 | 318.18 | -0.23 | 58.93 | 58.93 | -0.01 | -200.0 | 0 | 0.41 | 10.81 | 78.26 | 0.03 | 200.0 | -40.0 | 0.01 | 150.0 | 200.0 | 1.58 | 225.26 | -28.0 | -0.18 | 21.74 | 0.0 | -0.16 | 51.52 | -433.33 | 0.13 | 0.0 | -31.58 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 0.44 | 269.23 | 0.0 | -0.07 | 91.86 | 0.0 | -0.56 | -394.74 | 0.0 | 0.01 | -66.67 | 0.0 | 0.37 | 133.04 | 0.0 | 0.01 | -75.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.49 | -72.33 | 0.0 | -0.23 | -15.0 | 0.0 | -0.33 | -65.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.26 | -161.9 | 0.0 | -0.86 | -219.44 | 0.0 | 0.19 | 161.29 | 0.0 | 0.03 | -50.0 | 0.0 | -1.12 | -198.25 | 0.0 | 0.04 | -42.86 | 0.0 | -0.02 | -100.0 | 0.0 | 1.75 | -38.1 | 0.0 | -0.2 | -66.67 | 0.0 | -0.2 | -400.0 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 0.42 | 23.53 | 0.0 | 0.72 | 754.55 | 0.0 | -0.31 | 44.64 | 0.0 | 0.06 | 0 | 0.0 | 1.14 | 395.65 | 0.0 | 0.07 | 40.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.83 | 29.23 | 0.0 | -0.12 | 33.33 | 0.0 | -0.04 | -33.33 | 0.0 | 0.14 | -26.32 | 0.0 | 0 | 0 | 0.0 | 420.00 | 97.65 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 212.50 | 0.0 | 0.0 |
