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) | 0.97 | -38.22 | -0.62 | 0 | -0.55 | 0 | -0.02 | 0 | 0.35 | -63.92 | 0.03 | 200.0 | 0 | 0 | 0.48 | 226.23 | 1.33 | -2.92 | 1.11 | -0.89 | 0.11 | 0.0 | 0.01 | 0 | 78.86 | -38.22 |
| 2022 (9) | 1.57 | 161.67 | -0.6 | 0 | -0.67 | 0 | -0.02 | 0 | 0.97 | 34.72 | 0.01 | -75.0 | 0 | 0 | 0.15 | -85.86 | 1.37 | 140.35 | 1.12 | 119.61 | 0.11 | -15.38 | 0 | 0 | 127.64 | 36.15 |
| 2021 (8) | 0.6 | -26.83 | 0.12 | 0 | -0.69 | 0 | -0.01 | 0 | 0.72 | 700.0 | 0.04 | 100.0 | 0 | 0 | 1.03 | 136.18 | 0.57 | -29.63 | 0.51 | -26.09 | 0.13 | -13.33 | 0 | 0 | 93.75 | -3.96 |
| 2020 (7) | 0.82 | -11.83 | -0.73 | 0 | -0.53 | 0 | 0 | 0 | 0.09 | -78.57 | 0.02 | 0 | 0 | 0 | 0.44 | 0 | 0.81 | -7.95 | 0.69 | -4.17 | 0.15 | -16.67 | 0 | 0 | 97.62 | -5.53 |
| 2019 (6) | 0.93 | -12.26 | -0.51 | 0 | -0.64 | 0 | 0 | 0 | 0.42 | 40.0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.88 | -3.3 | 0.72 | -6.49 | 0.18 | 0.0 | 0 | 0 | 103.33 | -7.39 |
| 2018 (5) | 1.06 | -4.5 | -0.76 | 0 | -0.69 | 0 | 0 | 0 | 0.3 | -72.22 | 0.77 | 2466.67 | 0 | 0 | 15.52 | 2466.67 | 0.91 | 7.06 | 0.77 | -42.54 | 0.18 | 0.0 | 0 | 0 | 111.58 | 53.8 |
| 2017 (4) | 1.11 | 0.0 | -0.03 | 0 | -0.54 | 0 | -0.5 | 0 | 1.08 | -0.92 | 0.03 | -25.0 | 0 | 0 | 0.60 | -31.8 | 0.85 | 26.87 | 1.34 | 116.13 | 0.18 | 0.0 | 0.01 | 0.0 | 72.55 | -47.06 |
| 2016 (3) | 1.11 | 73.44 | -0.02 | 0 | -0.43 | 0 | 0.02 | 0 | 1.09 | 0 | 0.04 | -98.93 | 0 | 0 | 0.89 | -98.92 | 0.67 | 26.42 | 0.62 | 16.98 | 0.18 | 63.64 | 0.01 | 0.0 | 137.04 | 39.18 |
| 2015 (2) | 0.64 | 52.38 | -3.74 | 0 | 1.38 | -31.0 | 0 | 0 | -3.1 | 0 | 3.75 | 4587.5 | 0 | 0 | 82.24 | 2531.58 | 0.53 | 562.5 | 0.53 | 0 | 0.11 | 1000.0 | 0.01 | 0.0 | 98.46 | 0 |
| 2014 (1) | 0.42 | 0 | 0.02 | 0 | 2.0 | 1900.0 | 0.01 | -66.67 | 0.44 | 0 | 0.08 | 0 | 0 | 0 | 3.12 | 0 | 0.08 | 0 | -0.26 | 0 | 0.01 | 0.0 | 0.01 | 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) | 0.61 | 6000.0 | -6.15 | -0.01 | 92.31 | 97.3 | -0.12 | 72.09 | 29.41 | 0 | 100.0 | 0 | 0.6 | 600.0 | 114.29 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.74 | 0 | 0 | 0.37 | 60.87 | -13.95 | 0.31 | 63.16 | -13.89 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 179.41 | 3847.06 | 7.65 |
| 23Q3 (19) | 0.01 | -83.33 | -98.46 | -0.13 | 64.86 | 13.33 | -0.43 | 0 | 4.44 | -0.01 | 0 | 0.0 | -0.12 | 61.29 | -124.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | -42.5 | -39.47 | 0.19 | -42.42 | -40.62 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 4.55 | -73.48 | -97.55 |
| 23Q2 (18) | 0.06 | -79.31 | -50.0 | -0.37 | -236.36 | 0 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -0.31 | -272.22 | -358.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.4 | 17.65 | 5.26 | 0.33 | 17.86 | 10.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 17.14 | -81.67 | -52.86 |
| 23Q1 (17) | 0.29 | -55.38 | 81.25 | -0.11 | 70.27 | -37.5 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | 0.18 | -35.71 | 125.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.64 | 0 | 0 | 0.34 | -20.93 | 88.89 | 0.28 | -22.22 | 100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 93.55 | -43.87 | -0.6 |
| 22Q4 (16) | 0.65 | 0.0 | 14.04 | -0.37 | -146.67 | -1750.0 | -0.17 | 62.22 | 19.05 | 0 | 100.0 | 0 | 0.28 | -44.0 | -49.09 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | 13.16 | 65.38 | 0.36 | 12.5 | 63.64 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 166.67 | -10.26 | -26.9 |
| 22Q3 (15) | 0.65 | 441.67 | 6600.0 | -0.15 | 0 | -139.47 | -0.45 | -2150.0 | -2.27 | -0.01 | 0.0 | 0.0 | 0.5 | 316.67 | 35.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.38 | 0.0 | 1800.0 | 0.32 | 6.67 | 357.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 185.71 | 410.71 | 1957.14 |
| 22Q2 (14) | 0.12 | -25.0 | 271.43 | 0 | 100.0 | 100.0 | -0.02 | 33.33 | 0.0 | -0.01 | 0.0 | 0 | 0.12 | 50.0 | 138.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.38 | 111.11 | 171.43 | 0.3 | 114.29 | 150.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 36.36 | -61.36 | 177.92 |
| 22Q1 (13) | 0.16 | -71.93 | 45.45 | -0.08 | -300.0 | 0 | -0.03 | 85.71 | -50.0 | -0.01 | 0 | 0 | 0.08 | -85.45 | -27.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | -30.77 | 28.57 | 0.14 | -36.36 | 40.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 94.12 | -58.72 | 11.23 |
| 21Q4 (12) | 0.57 | 5800.0 | 32.56 | -0.02 | -105.26 | 96.0 | -0.21 | 52.27 | -950.0 | 0 | 100.0 | 0 | 0.55 | 48.65 | 885.71 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.26 | 1200.0 | -33.33 | 0.22 | 214.29 | -29.03 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 228.00 | 2380.0 | 80.28 |
| 21Q3 (11) | -0.01 | 85.71 | -102.22 | 0.38 | 258.33 | 445.45 | -0.44 | -2100.0 | 4.35 | -0.01 | 0 | 0 | 0.37 | 219.35 | 8.82 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 3.23 | 58.06 | 406.45 | 0.02 | -85.71 | -93.94 | 0.07 | -41.67 | -72.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -10.00 | 78.57 | -106.44 |
| 21Q2 (10) | -0.07 | -163.64 | -200.0 | -0.24 | 0 | -100.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.31 | -381.82 | -520.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.04 | 0 | 0 | 0.14 | 0.0 | 250.0 | 0.12 | 20.0 | 50.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -46.67 | -155.15 | -180.0 |
| 21Q1 (9) | 0.11 | -74.42 | 178.57 | 0 | 100.0 | 0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 257.14 | 178.57 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | -64.1 | 180.0 | 0.1 | -67.74 | 150.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 84.62 | -33.09 | 148.35 |
| 20Q4 (8) | 0.43 | -4.44 | -6.52 | -0.5 | -354.55 | -72.41 | -0.02 | 95.65 | 0.0 | 0 | 0 | 0 | -0.07 | -120.59 | -141.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.39 | 18.18 | 34.48 | 0.31 | 24.0 | 34.78 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 126.47 | -18.5 | -25.77 |
| 20Q3 (7) | 0.45 | 542.86 | 650.0 | -0.11 | 8.33 | 0 | -0.46 | -2200.0 | 20.69 | 0 | 0 | 0 | 0.34 | 780.0 | 466.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.64 | 0 | 0 | 0.33 | 725.0 | 135.71 | 0.25 | 212.5 | 127.27 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 155.17 | 166.01 | 287.93 |
| 20Q2 (6) | 0.07 | 150.0 | -50.0 | -0.12 | 0 | 45.45 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.05 | 64.29 | 37.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -20.0 | -83.33 | 0.08 | 100.0 | -61.9 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 58.33 | 133.33 | 4.17 |
| 20Q1 (5) | -0.14 | -130.43 | -151.85 | 0 | 100.0 | 0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.14 | -182.35 | -151.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -82.76 | -76.19 | 0.04 | -82.61 | -76.47 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -175.00 | -202.72 | -236.11 |
| 19Q4 (4) | 0.46 | 666.67 | 0.0 | -0.29 | 0 | 0.0 | -0.02 | 96.55 | 0.0 | 0 | 0 | 0.0 | 0.17 | 183.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.29 | 107.14 | 0.0 | 0.23 | 109.09 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 170.37 | 325.93 | 0.0 |
| 19Q3 (3) | 0.06 | -57.14 | 0.0 | 0 | 100.0 | 0.0 | -0.58 | -2800.0 | 0.0 | 0 | 0 | 0.0 | 0.06 | 175.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | -41.67 | 0.0 | 0.11 | -47.62 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 40.00 | -28.57 | 0.0 |
| 19Q2 (2) | 0.14 | -48.15 | 0.0 | -0.22 | 0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.08 | -129.63 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.24 | 14.29 | 0.0 | 0.21 | 23.53 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 56.00 | -56.44 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 128.57 | 0.0 | 0.0 |
