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) | 0.63 | -62.28 | -0.41 | 0 | -0.78 | 0 | -0.02 | 0 | 0.22 | -79.63 | 0.61 | 17.31 | 0 | 0 | 13.12 | 81.64 | 0.08 | -94.9 | 0.14 | -90.85 | 0.43 | 7.5 | 0.02 | 0.0 | 106.78 | 24.68 |
| 2022 (9) | 1.67 | 1184.62 | -0.59 | 0 | -0.75 | 0 | 0.05 | 0 | 1.08 | 0 | 0.52 | -17.46 | 0 | 0 | 7.22 | -31.1 | 1.57 | 67.02 | 1.53 | 71.91 | 0.4 | -4.76 | 0.02 | 0.0 | 85.64 | 776.17 |
| 2021 (8) | 0.13 | -64.86 | -0.46 | 0 | 0.06 | 0 | -0.12 | 0 | -0.33 | 0 | 0.63 | 200.0 | 0 | 0 | 10.48 | 111.15 | 0.94 | 1466.67 | 0.89 | 8800.0 | 0.42 | -10.64 | 0.02 | 0.0 | 9.77 | -86.79 |
| 2020 (7) | 0.37 | -54.32 | -0.51 | 0 | -0.04 | 0 | 0.03 | 0 | -0.14 | 0 | 0.21 | -72.37 | 0 | 0 | 4.96 | -70.67 | 0.06 | 200.0 | 0.01 | 0.0 | 0.47 | -12.96 | 0.02 | 0.0 | 74.00 | -47.93 |
| 2019 (6) | 0.81 | -29.57 | -0.28 | 0 | -0.54 | 0 | -0.01 | 0 | 0.53 | -15.87 | 0.76 | 375.0 | 0 | 0 | 16.93 | 485.02 | 0.02 | -96.23 | 0.01 | -98.11 | 0.54 | -12.9 | 0.02 | 0.0 | 142.11 | 44.58 |
| 2018 (5) | 1.15 | 121.15 | -0.52 | 0 | -1.55 | 0 | 0.01 | 0 | 0.63 | 530.0 | 0.16 | -42.86 | 0 | 0 | 2.89 | -42.34 | 0.53 | -1.85 | 0.53 | 112.0 | 0.62 | -3.12 | 0.02 | 0 | 98.29 | 68.23 |
| 2017 (4) | 0.52 | -43.48 | -0.42 | 0 | 0.01 | -94.74 | -0.03 | 0 | 0.1 | 233.33 | 0.28 | -73.83 | 0 | 0 | 5.02 | -73.69 | 0.54 | -16.92 | 0.25 | -53.7 | 0.64 | 0.0 | 0 | 0 | 58.43 | -25.06 |
| 2016 (3) | 0.92 | -10.68 | -0.89 | 0 | 0.19 | 0 | 0.02 | 0 | 0.03 | -96.1 | 1.07 | 296.3 | 0 | 0 | 19.07 | 280.76 | 0.65 | 10.17 | 0.54 | 3.85 | 0.64 | -1.54 | 0 | 0 | 77.97 | -11.44 |
| 2015 (2) | 1.03 | -42.13 | -0.26 | 0 | -0.78 | 0 | -0.24 | 0 | 0.77 | -49.67 | 0.27 | 0.0 | 0 | 0 | 5.01 | 7.61 | 0.59 | 1.72 | 0.52 | 0.0 | 0.65 | -1.52 | 0 | 0 | 88.03 | -41.64 |
| 2014 (1) | 1.78 | 9.88 | -0.25 | 0 | -0.79 | 0 | 0.03 | 0 | 1.53 | 57.73 | 0.27 | -62.5 | 0 | 0 | 4.66 | -59.33 | 0.58 | -29.27 | 0.52 | -44.68 | 0.66 | 3.12 | 0 | 0 | 150.85 | 47.12 |
| 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) | 0.3 | 1400.0 | -45.45 | -0.12 | 47.83 | 53.85 | -0.17 | -177.27 | 22.73 | -0.01 | -150.0 | -114.29 | 0.18 | 185.71 | -37.93 | 0.14 | -39.13 | 16.67 | 0 | 0 | 0 | 11.86 | -41.19 | 62.15 | 0.02 | 300.0 | -93.33 | 0.01 | -66.67 | -95.45 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 230.77 | 1630.77 | 38.46 |
| 23Q3 (19) | 0.02 | -91.67 | -96.55 | -0.23 | -355.56 | -64.29 | 0.22 | 127.16 | 168.75 | 0.02 | 166.67 | 0 | -0.21 | -163.64 | -147.73 | 0.23 | 109.09 | 64.29 | 0 | 0 | 0 | 20.18 | 94.42 | 170.93 | -0.01 | 66.67 | -102.38 | 0.03 | -40.0 | -93.18 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 13.33 | -91.11 | -87.36 |
| 23Q2 (18) | 0.24 | 242.86 | -44.19 | 0.09 | 160.0 | 200.0 | -0.81 | -3950.0 | -153.12 | -0.03 | 0 | -250.0 | 0.33 | 512.5 | -2.94 | 0.11 | -21.43 | -31.25 | 0 | 0 | 0 | 10.38 | -5.12 | 18.04 | -0.03 | -130.0 | -106.82 | 0.05 | -16.67 | -90.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | 264.29 | 112.79 |
| 23Q1 (17) | 0.07 | -87.27 | -36.36 | -0.15 | 42.31 | -50.0 | -0.02 | 90.91 | -116.67 | 0 | -100.0 | 100.0 | -0.08 | -127.59 | -900.0 | 0.14 | 16.67 | 40.0 | 0 | 0 | 0 | 10.94 | 49.48 | 103.44 | 0.1 | -66.67 | -75.61 | 0.06 | -72.73 | -84.21 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 41.18 | -75.29 | 83.42 |
| 22Q4 (16) | 0.55 | -5.17 | 587.5 | -0.26 | -85.71 | -62.5 | -0.22 | 31.25 | -344.44 | 0.07 | 0 | 0.0 | 0.29 | -34.09 | 462.5 | 0.12 | -14.29 | -45.45 | 0 | 0 | 0 | 7.32 | -1.74 | -43.79 | 0.3 | -28.57 | -16.67 | 0.22 | -50.0 | -38.89 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 166.67 | 58.05 | 879.17 |
| 22Q3 (15) | 0.58 | 34.88 | 744.44 | -0.14 | -55.56 | 26.32 | -0.32 | 0.0 | -3100.0 | 0 | -100.0 | 100.0 | 0.44 | 29.41 | 257.14 | 0.14 | -12.5 | -46.15 | 0 | 0 | 0 | 7.45 | -15.29 | -49.59 | 0.42 | -4.55 | 23.53 | 0.44 | -12.0 | 29.41 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 105.45 | 49.6 | 627.27 |
| 22Q2 (14) | 0.43 | 290.91 | 514.29 | -0.09 | 10.0 | -175.0 | -0.32 | -366.67 | -3100.0 | 0.02 | 150.0 | 122.22 | 0.34 | 3300.0 | 78.95 | 0.16 | 60.0 | 433.33 | 0 | 0 | 0 | 8.79 | 63.52 | 307.33 | 0.44 | 7.32 | 144.44 | 0.5 | 31.58 | 257.14 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 70.49 | 214.01 | 161.83 |
| 22Q1 (13) | 0.11 | 37.5 | 57.14 | -0.1 | 37.5 | 54.55 | 0.12 | 33.33 | 1300.0 | -0.04 | -157.14 | -33.33 | 0.01 | 112.5 | 106.67 | 0.1 | -54.55 | -16.67 | 0 | 0 | 0 | 5.38 | -58.7 | -47.58 | 0.41 | 13.89 | 720.0 | 0.38 | 5.56 | 533.33 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 22.45 | 31.89 | -42.27 |
| 21Q4 (12) | 0.08 | 188.89 | -38.46 | -0.16 | 15.79 | -220.0 | 0.09 | 1000.0 | 1000.0 | 0.07 | 200.0 | 600.0 | -0.08 | 71.43 | -200.0 | 0.22 | -15.38 | 340.0 | 0 | 0 | 0 | 13.02 | -11.88 | 207.22 | 0.36 | 5.88 | 800.0 | 0.36 | 5.88 | 3500.0 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 17.02 | 185.11 | -82.98 |
| 21Q3 (11) | -0.09 | -228.57 | -400.0 | -0.19 | -258.33 | 26.92 | -0.01 | 0.0 | 0.0 | -0.07 | 22.22 | -450.0 | -0.28 | -247.37 | -21.74 | 0.26 | 766.67 | 766.67 | 0 | 0 | 0 | 14.77 | 584.47 | 372.73 | 0.34 | 88.89 | 3500.0 | 0.34 | 142.86 | 1800.0 | 0.1 | -9.09 | -16.67 | 0.01 | 0.0 | 0.0 | -20.00 | -174.29 | -173.33 |
| 21Q2 (10) | 0.07 | 0.0 | -46.15 | 0.12 | 154.55 | 209.09 | -0.01 | 0.0 | 0.0 | -0.09 | -200.0 | -800.0 | 0.19 | 226.67 | 850.0 | 0.03 | -75.0 | -25.0 | 0 | 0 | 0 | 2.16 | -78.96 | -41.19 | 0.18 | 260.0 | 260.0 | 0.14 | 133.33 | 600.0 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 26.92 | -30.77 | -68.93 |
| 21Q1 (9) | 0.07 | -46.15 | 0.0 | -0.22 | -340.0 | -144.44 | -0.01 | 0.0 | 0.0 | -0.03 | -400.0 | -200.0 | -0.15 | -287.5 | -650.0 | 0.12 | 140.0 | 33.33 | 0 | 0 | 0 | 10.26 | 142.05 | 15.1 | 0.05 | 25.0 | 350.0 | 0.06 | 500.0 | 0 | 0.11 | 0.0 | -8.33 | 0.01 | 0.0 | 0.0 | 38.89 | -61.11 | -27.78 |
| 20Q4 (8) | 0.13 | 333.33 | -18.75 | -0.05 | 80.77 | 58.33 | -0.01 | 0.0 | 0.0 | 0.01 | -50.0 | 150.0 | 0.08 | 134.78 | 100.0 | 0.05 | 66.67 | -16.67 | 0 | 0 | 0 | 4.24 | 35.59 | -18.79 | 0.04 | 500.0 | 0.0 | 0.01 | 150.0 | 0 | 0.11 | -8.33 | -8.33 | 0.01 | 0.0 | 0 | 100.00 | 266.67 | -25.0 |
| 20Q3 (7) | 0.03 | -76.92 | -75.0 | -0.26 | -136.36 | -550.0 | -0.01 | 0.0 | 98.04 | 0.02 | 300.0 | -33.33 | -0.23 | -1250.0 | -387.5 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 3.12 | -14.84 | -15.62 | -0.01 | -120.0 | 0.0 | -0.02 | -200.0 | -100.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 27.27 | -68.53 | -75.0 |
| 20Q2 (6) | 0.13 | 85.71 | -48.0 | -0.11 | -22.22 | -650.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 50.0 | 0.02 | 200.0 | -92.59 | 0.04 | -55.56 | 33.33 | 0 | 0 | 0 | 3.67 | -58.82 | 37.0 | 0.05 | 350.0 | 600.0 | 0.02 | 0 | 100.0 | 0.12 | 0.0 | -14.29 | 0.01 | 0.0 | 0 | 86.67 | 60.95 | -48.0 |
| 20Q1 (5) | 0.07 | -56.25 | -75.0 | -0.09 | 25.0 | 35.71 | -0.01 | 0.0 | 0.0 | -0.01 | 50.0 | 0 | -0.02 | -150.0 | -114.29 | 0.09 | 50.0 | -85.71 | 0 | 0 | 0 | 8.91 | 70.79 | -83.88 | -0.02 | -150.0 | -100.0 | 0 | 0 | 0 | 0.12 | 0.0 | -25.0 | 0.01 | 0 | 0 | 53.85 | -59.62 | -69.23 |
| 19Q4 (4) | 0.16 | 33.33 | 0.0 | -0.12 | -200.0 | 0.0 | -0.01 | 98.04 | 0.0 | -0.02 | -166.67 | 0.0 | 0.04 | -50.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 5.22 | 40.87 | 0.0 | 0.04 | 500.0 | 0.0 | 0 | 100.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 133.33 | 22.22 | 0.0 |
| 19Q3 (3) | 0.12 | -52.0 | 0.0 | -0.04 | -300.0 | 0.0 | -0.51 | -5000.0 | 0.0 | 0.03 | 250.0 | 0.0 | 0.08 | -70.37 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 3.70 | 38.27 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.12 | -14.29 | 0.0 | 0 | 0 | 0.0 | 109.09 | -34.55 | 0.0 |
| 19Q2 (2) | 0.25 | -10.71 | 0.0 | 0.02 | 114.29 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0 | 0.0 | 0.27 | 92.86 | 0.0 | 0.03 | -95.24 | 0.0 | 0 | 0 | 0.0 | 2.68 | -95.15 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.14 | -12.5 | 0.0 | 0 | 0 | 0.0 | 166.67 | -4.76 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 55.26 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 175.00 | 0.0 | 0.0 |
