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) | 1.39 | 59.77 | -0.46 | 0 | 0.37 | -71.09 | 0 | 0 | 0.93 | 0 | 2.77 | -23.06 | 0 | 0 | 67.73 | 5.16 | -0.6 | 0 | -0.59 | 0 | 0.18 | 5.88 | 0.02 | 100.0 | 0.00 | 0 |
| 2022 (9) | 0.87 | 0 | -5.92 | 0 | 1.28 | -74.19 | -0.01 | 0 | -5.05 | 0 | 3.6 | 17900.0 | -0.42 | 0 | 64.40 | 37155.81 | 0.21 | -92.78 | 0.29 | -87.45 | 0.17 | 21.43 | 0.01 | 0.0 | 185.11 | 0 |
| 2021 (8) | -0.86 | 0 | -2.61 | 0 | 4.96 | 0 | 0 | 0 | -3.47 | 0 | 0.02 | -71.43 | 0 | 0 | 0.17 | -86.86 | 2.91 | 282.89 | 2.31 | 239.71 | 0.14 | -12.5 | 0.01 | 0 | -34.96 | 0 |
| 2020 (7) | 0.14 | -65.0 | 1.22 | 0 | -0.96 | 0 | 0.07 | 0 | 1.36 | 0 | 0.07 | 16.67 | 0 | 0 | 1.32 | -25.44 | 0.76 | 162.07 | 0.68 | 257.89 | 0.16 | -15.79 | 0 | 0 | 16.67 | -84.17 |
| 2019 (6) | 0.4 | -79.8 | -1.29 | 0 | 0.16 | -80.95 | 0 | 0 | -0.89 | 0 | 0.06 | -57.14 | 0 | 0 | 1.76 | 53.53 | 0.29 | -91.5 | 0.19 | -92.61 | 0.19 | 11.76 | 0 | 0 | 105.26 | 45.67 |
| 2018 (5) | 1.98 | 75.22 | 0.42 | 0 | 0.84 | 281.82 | 0 | 0 | 2.4 | 258.21 | 0.14 | 180.0 | 0 | 0 | 1.15 | 54.02 | 3.41 | 186.55 | 2.57 | 162.24 | 0.17 | -5.56 | 0 | 0 | 72.26 | -25.18 |
| 2017 (4) | 1.13 | 197.37 | -0.46 | 0 | 0.22 | -84.83 | 0.22 | 0 | 0.67 | 0 | 0.05 | -68.75 | -0.01 | 0 | 0.75 | -85.77 | 1.19 | 63.01 | 0.98 | 81.48 | 0.18 | 5.88 | 0.01 | 0.0 | 96.58 | 83.0 |
| 2016 (3) | 0.38 | 0 | -1.91 | 0 | 1.45 | 866.67 | -0.01 | 0 | -1.53 | 0 | 0.16 | -61.9 | 0.01 | 0 | 5.25 | -75.77 | 0.73 | 180.77 | 0.54 | 170.0 | 0.17 | 30.77 | 0.01 | 0 | 52.78 | 0 |
| 2015 (2) | -0.22 | 0 | -0.51 | 0 | 0.15 | -78.87 | 0.03 | -57.14 | -0.73 | 0 | 0.42 | -17.65 | -0.09 | 0 | 21.65 | 21.41 | 0.26 | -45.83 | 0.2 | -54.55 | 0.13 | 85.71 | 0 | 0 | -66.67 | 0 |
| 2014 (1) | 0.4 | 0 | -0.54 | 0 | 0.71 | 0 | 0.07 | 0 | -0.14 | 0 | 0.51 | 0 | -0.02 | 0 | 17.83 | 0 | 0.48 | 0 | 0.44 | 0 | 0.07 | 0 | 0 | 0 | 78.43 | 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) | 0.75 | 2400.0 | 167.86 | -1.28 | -256.1 | 4.48 | 1.0 | 266.67 | -40.83 | 0 | 0 | 0 | -0.53 | -162.35 | 50.0 | 1.42 | 184.0 | 42.0 | 0 | 0 | 0 | 159.55 | 257.39 | 80.29 | -0.4 | -263.64 | -300.0 | -0.47 | -1075.0 | -161.11 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 0.03 | 200.0 | -95.16 | 0.82 | 286.36 | 134.31 | -0.6 | -225.0 | -172.29 | 0 | 0 | 100.0 | 0.85 | 280.85 | 148.02 | 0.5 | -9.09 | -63.5 | 0 | 0 | 0 | 44.64 | -1.79 | -56.66 | -0.11 | -375.0 | -237.5 | -0.04 | -300.0 | -136.36 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0 | 300.00 | 800.0 | -22.58 |
| 23Q2 (18) | -0.03 | -104.69 | -117.65 | -0.44 | -202.33 | 72.5 | 0.48 | 194.12 | 1700.0 | 0 | 0 | 0 | -0.47 | -143.93 | 67.13 | 0.55 | 83.33 | -52.99 | 0 | 0 | 100.0 | 45.45 | 31.82 | -33.95 | 0.04 | 128.57 | -76.47 | 0.02 | 122.22 | -81.82 | 0.04 | -20.0 | 0.0 | 0.01 | 0 | 0 | -42.86 | 0 | -137.82 |
| 23Q1 (17) | 0.64 | 128.57 | 436.84 | 0.43 | 132.09 | 171.67 | -0.51 | -130.18 | 57.85 | 0 | 0 | 0 | 1.07 | 200.94 | 235.44 | 0.3 | -70.0 | 400.0 | 0 | 0 | 0 | 34.48 | -61.03 | 716.09 | -0.14 | -40.0 | -333.33 | -0.09 | 50.0 | -136.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.28 | -54.84 | -39.13 | -1.34 | 43.93 | -39.58 | 1.69 | 103.61 | -56.89 | 0 | 100.0 | 0 | -1.06 | 40.11 | -112.0 | 1.0 | -27.01 | 0 | 0 | 0 | 0 | 88.50 | -14.09 | 0 | -0.1 | -225.0 | -112.99 | -0.18 | -263.64 | -127.69 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.62 | 264.71 | 172.09 | -2.39 | -49.38 | -187.95 | 0.83 | 2866.67 | -20.95 | -0.01 | 0 | 0 | -1.77 | -23.78 | -4.73 | 1.37 | 17.09 | 13600.0 | 0 | 100.0 | 0 | 103.01 | 49.67 | 33995.49 | 0.08 | -52.94 | -91.3 | 0.11 | 0.0 | -84.72 | 0.05 | 25.0 | 66.67 | 0 | 0 | 0 | 387.50 | 241.91 | 437.94 |
| 22Q2 (14) | 0.17 | 189.47 | 116.04 | -1.6 | -166.67 | -83.91 | -0.03 | 97.52 | 0 | 0 | 0 | 0 | -1.43 | -81.01 | 25.91 | 1.17 | 1850.0 | 0 | -0.42 | 0 | 0 | 68.82 | 1528.82 | 0 | 0.17 | 183.33 | -78.75 | 0.11 | -56.0 | -81.36 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 113.33 | 272.98 | 167.36 |
| 22Q1 (13) | -0.19 | -141.3 | -131.67 | -0.6 | 37.5 | -1300.0 | -1.21 | -130.87 | -12000.0 | 0 | 0 | 0 | -0.79 | -58.0 | -221.54 | 0.06 | 0 | 0 | 0 | 0 | 0 | 4.23 | 0 | 0 | 0.06 | -92.21 | -86.05 | 0.25 | -61.54 | -32.43 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -65.52 | -198.28 | -144.77 |
| 21Q4 (12) | 0.46 | 153.49 | 283.33 | -0.96 | -15.66 | -359.46 | 3.92 | 273.33 | 615.79 | 0 | 0 | -100.0 | -0.5 | 70.41 | -202.04 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.77 | -16.3 | 327.78 | 0.65 | -9.72 | 209.52 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 66.67 | 158.14 | 38.89 |
| 21Q3 (11) | -0.86 | 18.87 | -330.0 | -0.83 | 4.6 | -538.46 | 1.05 | 0 | 25.0 | 0 | 0 | -100.0 | -1.69 | 12.44 | -412.12 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.30 | 0 | -77.95 | 0.92 | 15.0 | 338.1 | 0.72 | 22.03 | 200.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | -114.67 | 31.85 | -60.53 |
| 21Q2 (10) | -1.06 | -276.67 | -10500.0 | -0.87 | -1840.0 | -1550.0 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -1.93 | -396.92 | -3960.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.8 | 86.05 | 185.71 | 0.59 | 59.46 | 195.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -168.25 | -214.97 | -3938.1 |
| 21Q1 (9) | 0.6 | 400.0 | 172.73 | 0.05 | -86.49 | -94.51 | -0.01 | 98.68 | 98.8 | 0 | -100.0 | 0 | 0.65 | 32.65 | -42.48 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.43 | 138.89 | 377.78 | 0.37 | 76.19 | 1133.33 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 146.34 | 204.88 | -53.44 |
| 20Q4 (8) | 0.12 | 160.0 | -83.33 | 0.37 | 384.62 | -24.49 | -0.76 | -190.48 | -2433.33 | 0.02 | -50.0 | 0 | 0.49 | 248.48 | -59.5 | 0.01 | -50.0 | 0 | 0 | 0 | -100.0 | 0.75 | -45.11 | 0 | 0.18 | -14.29 | 1900.0 | 0.21 | -12.5 | 520.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 48.00 | 167.2 | 0 |
| 20Q3 (7) | -0.2 | -1900.0 | -155.56 | -0.13 | -316.67 | -110.48 | 0.84 | 500.0 | 192.31 | 0.04 | 0 | 0 | -0.33 | -760.0 | -120.62 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.37 | 10.96 | -15.07 | 0.21 | -25.0 | 625.0 | 0.24 | 20.0 | 366.67 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -71.43 | -1614.29 | 0 |
| 20Q2 (6) | -0.01 | -104.55 | 97.96 | 0.06 | -93.41 | 104.26 | -0.21 | 74.7 | -118.1 | 0 | 0 | 0 | 0.05 | -95.58 | 102.63 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 1.23 | 13.58 | 0 | 0.28 | 211.11 | 2700.0 | 0.2 | 566.67 | 766.67 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | -4.17 | -101.33 | 99.83 |
| 20Q1 (5) | 0.22 | -69.44 | 210.0 | 0.91 | 85.71 | 156.52 | -0.83 | -2666.67 | -1283.33 | 0 | 0 | 0 | 1.13 | -6.61 | 162.43 | 0.01 | 0 | -80.0 | 0 | -100.0 | 0 | 1.09 | 0 | -65.65 | 0.09 | 1000.0 | -72.73 | 0.03 | 160.0 | -91.67 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 314.29 | 0 | 744.29 |
| 19Q4 (4) | 0.72 | 100.0 | 0.0 | 0.49 | -60.48 | 0.0 | -0.03 | 96.7 | 0.0 | 0 | 0 | 0.0 | 1.21 | -24.38 | 0.0 | 0 | -100.0 | 0.0 | 1.66 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.01 | 75.0 | 0.0 | -0.05 | 44.44 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.36 | 173.47 | 0.0 | 1.24 | 187.94 | 0.0 | -0.91 | -178.45 | 0.0 | 0 | 0 | 0.0 | 1.6 | 184.21 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 1.61 | 0 | 0.0 | -0.04 | -500.0 | 0.0 | -0.09 | -200.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.49 | -145.0 | 0.0 | -1.41 | 12.42 | 0.0 | 1.16 | 2033.33 | 0.0 | 0 | 0 | 0.0 | -1.9 | -4.97 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.01 | -96.97 | 0.0 | -0.03 | -108.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2450.00 | -4922.5 | 0.0 |
| 19Q1 (1) | -0.2 | 0.0 | 0.0 | -1.61 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.81 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.16 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -48.78 | 0.0 | 0.0 |
