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) | 0.53 | -55.08 | -0.12 | 0 | -0.27 | 0 | 0.36 | 0 | 0.41 | 24.24 | 0.4 | -51.81 | 0 | 0 | 5.27 | -40.44 | -0.6 | 0 | -0.75 | 0 | 0.51 | 8.51 | 0.01 | -50.0 | 0.00 | 0 |
| 2022 (9) | 1.18 | 40.48 | -0.85 | 0 | -1.27 | 0 | -0.02 | 0 | 0.33 | -56.0 | 0.83 | 124.32 | 0 | 0 | 8.85 | 123.85 | -0.24 | 0 | 0.01 | 0.0 | 0.47 | 6.82 | 0.02 | 0.0 | 236.00 | 32.05 |
| 2021 (8) | 0.84 | 0 | -0.09 | 0 | -0.2 | 0 | 0.18 | 0 | 0.75 | 0 | 0.37 | -49.32 | 0 | 0 | 3.95 | -56.19 | 0.05 | 0 | 0.01 | 0 | 0.44 | 0.0 | 0.02 | 0.0 | 178.72 | 0 |
| 2020 (7) | -0.09 | 0 | -1.44 | 0 | 3.03 | 0 | -0.16 | 0 | -1.53 | 0 | 0.73 | 170.37 | -0.23 | 0 | 9.02 | 242.22 | -0.12 | 0 | -0.44 | 0 | 0.44 | 2.33 | 0.02 | -33.33 | -450.00 | 0 |
| 2019 (6) | -1.25 | 0 | 0.62 | 0 | -0.05 | 0 | -2.54 | 0 | -0.63 | 0 | 0.27 | -76.72 | 0.08 | 0 | 2.64 | -67.27 | -0.21 | 0 | 1.48 | 1750.0 | 0.43 | -6.52 | 0.03 | -25.0 | -64.43 | 0 |
| 2018 (5) | 1.26 | -21.25 | -4.75 | 0 | 2.54 | 1170.0 | -1.1 | 0 | -3.49 | 0 | 1.16 | 50.65 | -2.71 | 0 | 8.06 | 12.78 | 0.68 | 151.85 | 0.08 | -55.56 | 0.46 | -14.81 | 0.04 | -33.33 | 217.24 | 5.91 |
| 2017 (4) | 1.6 | 35.59 | 0.04 | -85.19 | 0.2 | 0 | -0.2 | 0 | 1.64 | 13.1 | 0.77 | 185.19 | 0 | 0 | 7.14 | 158.47 | 0.27 | 200.0 | 0.18 | -63.27 | 0.54 | -16.92 | 0.06 | 0.0 | 205.13 | 108.6 |
| 2016 (3) | 1.18 | 126.92 | 0.27 | 0 | -0.93 | 0 | -0.07 | 0 | 1.45 | 0 | 0.27 | -87.95 | -0.07 | 0 | 2.76 | -86.48 | 0.09 | 0 | 0.49 | 0 | 0.65 | -4.41 | 0.06 | 100.0 | 98.33 | -92.44 |
| 2015 (2) | 0.52 | 0 | -2.88 | 0 | 2.05 | 3.54 | -0.26 | 0 | -2.36 | 0 | 2.24 | 505.41 | -0.16 | 0 | 20.44 | 468.95 | -0.49 | 0 | -0.67 | 0 | 0.68 | 6.25 | 0.03 | -25.0 | 1300.00 | 0 |
| 2014 (1) | -0.51 | 0 | -0.46 | 0 | 1.98 | 0 | -0.15 | 0 | -0.97 | 0 | 0.37 | 19.35 | 0 | 0 | 3.59 | 86.68 | 0.27 | -58.46 | 0.29 | 26.09 | 0.64 | 10.34 | 0.04 | -50.0 | -52.58 | 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) | 0.23 | 155.56 | -36.11 | 0.08 | -65.22 | 130.77 | -0.15 | -25.0 | 83.33 | 0.26 | 550.0 | 766.67 | 0.31 | -3.12 | 210.0 | 0.05 | -64.29 | -82.76 | 0 | 0 | 0 | 2.89 | -49.01 | -82.06 | -0.18 | -260.0 | -157.14 | -0.04 | 86.21 | 84.62 | 0.12 | -7.69 | 0.0 | -0.01 | -200.0 | -200.0 | 328.57 | 0 | 0 |
| 23Q3 (19) | 0.09 | -60.87 | -64.0 | 0.23 | 21.05 | 185.19 | -0.12 | 63.64 | -300.0 | 0.04 | 300.0 | 100.0 | 0.32 | -23.81 | 1700.0 | 0.14 | 0.0 | -36.36 | 0 | 0 | 0 | 5.67 | -38.46 | -46.41 | -0.05 | 77.27 | 64.29 | -0.29 | -107.14 | -462.5 | 0.13 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | 0.23 | 2400.0 | -72.94 | 0.19 | 130.65 | 480.0 | -0.33 | -200.0 | 42.11 | -0.02 | -122.22 | 83.33 | 0.42 | 166.67 | -47.5 | 0.14 | 100.0 | 600.0 | 0 | 0 | 0 | 9.21 | 148.68 | 1258.55 | -0.22 | -46.67 | -340.0 | -0.14 | 48.15 | -207.69 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.01 | -102.78 | 96.43 | -0.62 | -138.46 | -129.63 | 0.33 | 136.67 | 153.85 | 0.09 | 200.0 | 80.0 | -0.63 | -730.0 | -14.55 | 0.07 | -75.86 | -76.67 | 0 | 0 | 0 | 3.70 | -77.01 | -68.52 | -0.15 | -114.29 | -850.0 | -0.27 | -3.85 | -485.71 | 0.13 | 8.33 | 18.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.36 | 44.0 | 460.0 | -0.26 | 3.7 | -160.0 | -0.9 | -1600.0 | -1225.0 | 0.03 | 50.0 | 137.5 | 0.1 | 600.0 | 150.0 | 0.29 | 31.82 | 190.0 | 0 | 0 | 0 | 16.11 | 52.32 | 259.28 | -0.07 | 50.0 | 58.82 | -0.26 | -425.0 | 3.7 | 0.12 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q3 (15) | 0.25 | -70.59 | -45.65 | -0.27 | -440.0 | -1250.0 | 0.06 | 110.53 | -57.14 | 0.02 | 116.67 | -77.78 | -0.02 | -102.5 | -104.55 | 0.22 | 1000.0 | 37.5 | 0 | 0 | 0 | 10.58 | 1460.1 | 77.16 | -0.14 | -180.0 | -1500.0 | 0.08 | -38.46 | -11.11 | 0.11 | -8.33 | 0.0 | 0.01 | 0.0 | 0.0 | 125.00 | -61.76 | -42.93 |
| 22Q2 (14) | 0.85 | 403.57 | 129.73 | -0.05 | 81.48 | -225.0 | -0.57 | -538.46 | -39.02 | -0.12 | -340.0 | -1100.0 | 0.8 | 245.45 | 95.12 | 0.02 | -93.33 | 114.29 | 0 | 0 | 0 | 0.68 | -94.24 | 111.53 | -0.05 | -350.0 | -123.81 | 0.13 | 85.71 | -23.53 | 0.12 | 9.09 | 9.09 | 0.01 | 0.0 | 0.0 | 326.92 | 321.84 | 156.24 |
| 22Q1 (13) | -0.28 | -180.0 | -354.55 | -0.27 | -170.0 | 0 | 0.13 | 62.5 | 533.33 | 0.05 | 162.5 | -70.59 | -0.55 | -175.0 | -600.0 | 0.3 | 200.0 | 20.0 | 0 | 0 | 0 | 11.76 | 162.35 | -2.59 | 0.02 | 111.76 | 100.0 | 0.07 | 125.93 | 250.0 | 0.11 | -8.33 | 0.0 | 0.01 | 0.0 | 0.0 | -147.37 | 0 | -287.56 |
| 21Q4 (12) | -0.1 | -121.74 | -130.3 | -0.1 | -400.0 | -158.82 | 0.08 | -42.86 | 121.62 | -0.08 | -188.89 | -300.0 | -0.2 | -145.45 | -140.0 | 0.1 | -37.5 | 11.11 | 0 | 0 | -100.0 | 4.48 | -24.89 | 14.1 | -0.17 | -1800.0 | -950.0 | -0.27 | -400.0 | -92.86 | 0.12 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q3 (11) | 0.46 | 24.32 | 171.88 | -0.02 | -150.0 | 95.83 | 0.14 | 134.15 | -39.13 | 0.09 | 1000.0 | 250.0 | 0.44 | 7.32 | 139.29 | 0.16 | 214.29 | -61.9 | 0 | 0 | 100.0 | 5.97 | 201.49 | -70.58 | 0.01 | -95.24 | 120.0 | 0.09 | -47.06 | 228.57 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 219.05 | 71.69 | 117.11 |
| 21Q2 (10) | 0.37 | 236.36 | 208.33 | 0.04 | 0 | 102.9 | -0.41 | -1266.67 | -115.41 | -0.01 | -105.88 | -116.67 | 0.41 | 272.73 | 132.54 | -0.14 | -156.0 | -250.0 | 0 | 0 | 100.0 | -5.88 | -148.71 | -204.41 | 0.21 | 2000.0 | 200.0 | 0.17 | 750.0 | 342.86 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0 | 127.59 | 62.38 | -68.1 |
| 21Q1 (9) | 0.11 | -66.67 | 10.0 | 0 | -100.0 | -100.0 | -0.03 | 91.89 | -106.0 | 0.17 | 950.0 | 206.25 | 0.11 | -78.0 | -67.65 | 0.25 | 177.78 | -3.85 | 0 | -100.0 | 0 | 12.08 | 207.3 | -22.89 | 0.01 | -50.0 | 106.25 | 0.02 | 114.29 | 113.33 | 0.11 | -8.33 | 10.0 | 0.01 | 0.0 | 0 | 78.57 | 0 | 0 |
| 20Q4 (8) | 0.33 | 151.56 | 121.43 | 0.17 | 135.42 | -83.5 | -0.37 | -260.87 | 35.09 | -0.02 | 66.67 | 99.1 | 0.5 | 144.64 | 198.04 | 0.09 | -78.57 | 200.0 | 0.01 | 200.0 | -99.23 | 3.93 | -80.63 | 160.7 | 0.02 | 140.0 | 104.17 | -0.14 | -100.0 | -111.29 | 0.12 | 9.09 | 9.09 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q3 (7) | -0.64 | -633.33 | 39.62 | -0.48 | 65.22 | -211.63 | 0.23 | -91.35 | -72.94 | -0.06 | -200.0 | 68.42 | -1.12 | 11.11 | -77.78 | 0.42 | 1150.0 | 366.67 | -0.01 | 95.65 | 99.19 | 20.29 | 1150.0 | 605.64 | -0.05 | -171.43 | -123.81 | -0.07 | 0.0 | -177.78 | 0.11 | 10.0 | 0.0 | 0.01 | 0 | 0.0 | -1280.00 | -420.0 | -153.58 |
| 20Q2 (6) | 0.12 | 20.0 | -77.78 | -1.38 | -675.0 | -251.65 | 2.66 | 432.0 | 691.11 | 0.06 | 137.5 | 115.38 | -1.26 | -470.59 | -186.9 | -0.04 | -115.38 | -180.0 | -0.23 | 0 | 0 | -1.93 | -112.34 | -204.35 | 0.07 | 143.75 | -41.67 | -0.07 | 53.33 | -146.67 | 0.1 | 0.0 | -9.09 | 0 | 0 | -100.0 | 400.00 | 0 | 100.0 |
| 20Q1 (5) | 0.1 | 106.49 | -87.8 | 0.24 | -76.7 | 113.64 | 0.5 | 187.72 | 354.55 | -0.16 | 92.83 | -157.14 | 0.34 | 166.67 | 136.17 | 0.26 | 766.67 | 188.89 | 0 | -100.0 | 0 | 15.66 | 938.96 | 321.15 | -0.16 | 66.67 | -128.57 | -0.15 | -112.1 | 0 | 0.1 | -9.09 | -9.09 | 0 | 0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -1.54 | -45.28 | 0.0 | 1.03 | 139.53 | 0.0 | -0.57 | -167.06 | 0.0 | -2.23 | -1073.68 | 0.0 | -0.51 | 19.05 | 0.0 | 0.03 | -66.67 | 0.0 | 1.3 | 205.69 | 0.0 | 1.51 | -47.57 | 0.0 | -0.48 | -328.57 | 0.0 | 1.24 | 1277.78 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -114.07 | 77.4 | 0.0 |
| 19Q3 (3) | -1.06 | -296.3 | 0.0 | 0.43 | -52.75 | 0.0 | 0.85 | 288.89 | 0.0 | -0.19 | 51.28 | 0.0 | -0.63 | -143.45 | 0.0 | 0.09 | 80.0 | 0.0 | -1.23 | 0 | 0.0 | 2.88 | 55.27 | 0.0 | 0.21 | 75.0 | 0.0 | 0.09 | -40.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -504.76 | -352.38 | 0.0 |
| 19Q2 (2) | 0.54 | -34.15 | 0.0 | 0.91 | 151.7 | 0.0 | -0.45 | -509.09 | 0.0 | -0.39 | -239.29 | 0.0 | 1.45 | 254.26 | 0.0 | 0.05 | -44.44 | 0.0 | 0 | 0 | 0.0 | 1.85 | -50.21 | 0.0 | 0.12 | 271.43 | 0.0 | 0.15 | 0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 200.00 | -70.73 | 0.0 |
| 19Q1 (1) | 0.82 | 0.0 | 0.0 | -1.76 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.94 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 683.33 | 0.0 | 0.0 |
