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) | 1.59 | 329.73 | -0.59 | 0 | -0.69 | 0 | -0.01 | 0 | 1.0 | 56.25 | 0.73 | 2333.33 | 0 | 0 | 11.61 | 1969.69 | 0.76 | 11.76 | 0.69 | -2.82 | 0.07 | 16.67 | 0.05 | 66.67 | 196.30 | 324.42 |
| 2022 (9) | 0.37 | 0 | 0.27 | 107.69 | -0.06 | 0 | 0.09 | 0 | 0.64 | 3100.0 | 0.03 | 200.0 | 0 | 0 | 0.56 | 119.81 | 0.68 | 70.0 | 0.71 | 115.15 | 0.06 | -14.29 | 0.03 | 50.0 | 46.25 | 0 |
| 2021 (8) | -0.11 | 0 | 0.13 | 30.0 | -0.08 | 0 | -0.06 | 0 | 0.02 | -96.88 | 0.01 | 0.0 | 0 | 0 | 0.26 | 2.04 | 0.4 | -41.18 | 0.33 | -17.5 | 0.07 | 16.67 | 0.02 | 100.0 | -26.19 | 0 |
| 2020 (7) | 0.54 | 170.0 | 0.1 | 0 | -0.37 | 0 | 0.07 | 0 | 0.64 | 0 | 0.01 | -83.33 | -0.01 | 0 | 0.25 | -84.5 | 0.68 | 1.49 | 0.4 | -21.57 | 0.06 | 50.0 | 0.01 | 0 | 114.89 | 215.96 |
| 2019 (6) | 0.2 | -68.25 | -0.87 | 0 | 0.68 | 83.78 | -0.04 | 0 | -0.67 | 0 | 0.06 | -90.16 | 0 | 0 | 1.61 | -91.01 | 0.67 | 19.64 | 0.51 | -3.77 | 0.04 | 300.0 | 0 | 0 | 36.36 | -68.83 |
| 2018 (5) | 0.63 | 46.51 | -1.02 | 0 | 0.37 | 825.0 | 0.08 | 700.0 | -0.39 | 0 | 0.61 | 6000.0 | 0 | 0 | 17.94 | 5587.35 | 0.56 | -13.85 | 0.53 | 3.92 | 0.01 | 0.0 | 0 | 0 | 116.67 | 41.09 |
| 2017 (4) | 0.43 | -2.27 | -0.12 | 0 | 0.04 | 0 | 0.01 | -75.0 | 0.31 | -22.5 | 0.01 | -66.67 | 0 | 0 | 0.32 | -74.66 | 0.65 | 3.17 | 0.51 | 2.0 | 0.01 | 0.0 | 0 | 0 | 82.69 | -4.15 |
| 2016 (3) | 0.44 | -41.33 | -0.04 | 0 | -0.08 | 0 | 0.04 | 100.0 | 0.4 | -46.67 | 0.03 | 0 | 0 | 0 | 1.24 | 0 | 0.63 | -25.0 | 0.5 | -32.43 | 0.01 | 0 | 0 | 0 | 86.27 | -14.88 |
| 2015 (2) | 0.75 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0.75 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.84 | 0 | 0.74 | 0 | 0 | 0 | 0 | 0 | 101.35 | 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) | 0.42 | -20.75 | 55.56 | -0.86 | -514.29 | -186.67 | -0.5 | -377.78 | -433.33 | 0.01 | -50.0 | -90.91 | -0.44 | -212.82 | -1366.67 | 0.68 | 1600.0 | 0 | 0 | 0 | 0 | 40.00 | 1800.0 | 0 | 0.22 | -18.52 | -33.33 | 0.1 | -66.67 | -47.37 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 323.08 | 101.16 | 151.28 |
| 23Q3 (19) | 0.53 | -20.9 | 15.22 | -0.14 | -119.44 | -566.67 | 0.18 | 1000.0 | 138.3 | 0.02 | -81.82 | -33.33 | 0.39 | -71.94 | -20.41 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 2.11 | 0 | 238.95 | 0.27 | 50.0 | 35.0 | 0.3 | 36.36 | 11.11 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | 160.61 | -40.07 | 1.25 |
| 23Q2 (18) | 0.67 | 2333.33 | 6600.0 | 0.72 | 332.26 | 75.61 | -0.02 | 94.29 | -200.0 | 0.11 | 173.33 | 37.5 | 1.39 | 508.82 | 230.95 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 100.0 | 50.0 | 0.22 | 214.29 | 37.5 | 0.02 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 268.00 | 904.0 | 4992.0 |
| 23Q1 (17) | -0.03 | -111.11 | 92.11 | -0.31 | -3.33 | -338.46 | -0.35 | -333.33 | -245.83 | -0.15 | -236.36 | -25.0 | -0.34 | -1033.33 | -36.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.09 | -72.73 | 200.0 | 0.07 | -63.16 | -22.22 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | -33.33 | -125.93 | 89.47 |
| 22Q4 (16) | 0.27 | -41.3 | 68.75 | -0.3 | -1100.0 | -50.0 | 0.15 | 131.91 | -55.88 | 0.11 | 266.67 | 450.0 | -0.03 | -106.12 | 25.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.33 | 65.0 | 106.25 | 0.19 | -29.63 | 46.15 | 0.01 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 128.57 | -18.94 | 28.57 |
| 22Q3 (15) | 0.46 | 4500.0 | 355.56 | 0.03 | -92.68 | -94.55 | -0.47 | -2450.0 | -23.68 | 0.03 | -62.5 | 400.0 | 0.49 | 16.67 | 32.43 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.62 | 0 | 0 | 0.2 | 66.67 | 122.22 | 0.27 | 68.75 | 237.5 | 0.01 | -50.0 | -50.0 | 0.01 | 0.0 | 0 | 158.62 | 2913.79 | 188.12 |
| 22Q2 (14) | 0.01 | 102.63 | 106.25 | 0.41 | 215.38 | 441.67 | 0.02 | -91.67 | -75.0 | 0.08 | 166.67 | 166.67 | 0.42 | 268.0 | 250.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.12 | 300.0 | 0.0 | 0.16 | 77.78 | 166.67 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 5.26 | 101.66 | 102.63 |
| 22Q1 (13) | -0.38 | -337.5 | -642.86 | 0.13 | 165.0 | 218.18 | 0.24 | -29.41 | 318.18 | -0.12 | -700.0 | -20.0 | -0.25 | -525.0 | -525.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.15 | 0 | 0 | 0.03 | -81.25 | 0.0 | 0.09 | -30.77 | 50.0 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0 | -316.67 | -416.67 | -416.67 |
| 21Q4 (12) | 0.16 | 188.89 | 1500.0 | -0.2 | -136.36 | 0 | 0.34 | 189.47 | 277.78 | 0.02 | 300.0 | 0.0 | -0.04 | -110.81 | -500.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.16 | 77.78 | 23.08 | 0.13 | 62.5 | 550.0 | 0.02 | 0.0 | 100.0 | 0.01 | 0 | 0 | 100.00 | 155.56 | 200.0 |
| 21Q3 (11) | -0.18 | -12.5 | -280.0 | 0.55 | 558.33 | 103.7 | -0.38 | -575.0 | 15.56 | -0.01 | -133.33 | -120.0 | 0.37 | 232.14 | 0.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.09 | -25.0 | -52.63 | 0.08 | 33.33 | -20.0 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -180.00 | 10.0 | -298.0 |
| 21Q2 (10) | -0.16 | -328.57 | -245.45 | -0.12 | -9.09 | 7.69 | 0.08 | 172.73 | -20.0 | 0.03 | 130.0 | -40.0 | -0.28 | -600.0 | -1300.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.16 | 0 | 0 | 0.12 | 300.0 | -47.83 | 0.06 | 0.0 | -60.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | -200.00 | -300.0 | -390.91 |
| 21Q1 (9) | 0.07 | 600.0 | -78.12 | -0.11 | 0 | -120.0 | -0.11 | -222.22 | 0.0 | -0.1 | -600.0 | -66.67 | -0.04 | -500.0 | -114.81 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.03 | -76.92 | -76.92 | 0.06 | 200.0 | -53.85 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | 200.0 | -56.25 |
| 20Q4 (8) | 0.01 | -90.0 | 105.0 | 0 | -100.0 | -100.0 | 0.09 | 120.0 | 0.0 | 0.02 | -60.0 | 0 | 0.01 | -97.3 | 105.88 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | -31.58 | 0.0 | 0.02 | -80.0 | -60.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 33.33 | -63.33 | 110.0 |
| 20Q3 (7) | 0.1 | -9.09 | -41.18 | 0.27 | 307.69 | 131.76 | -0.45 | -550.0 | -173.77 | 0.05 | 0.0 | 350.0 | 0.37 | 1950.0 | 154.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.19 | -17.39 | -9.52 | 0.1 | -33.33 | -41.18 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 90.91 | 32.23 | -3.74 |
| 20Q2 (6) | 0.11 | -65.62 | 0.0 | -0.13 | -160.0 | -208.33 | 0.1 | 190.91 | 1100.0 | 0.05 | 183.33 | -16.67 | -0.02 | -107.41 | -108.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.23 | 76.92 | 76.92 | 0.15 | 15.38 | 15.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 68.75 | -69.92 | -12.5 |
| 20Q1 (5) | 0.32 | 260.0 | 166.67 | -0.05 | -266.67 | 72.22 | -0.11 | -222.22 | -1000.0 | -0.06 | 0 | 14.29 | 0.27 | 258.82 | 550.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.13 | 0.0 | -31.58 | 0.13 | 160.0 | -18.75 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 228.57 | 168.57 | 223.81 |
| 19Q4 (4) | -0.2 | -217.65 | 0.0 | 0.03 | 103.53 | 0.0 | 0.09 | -85.25 | 0.0 | 0 | 100.0 | 0.0 | -0.17 | 75.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.13 | -38.1 | 0.0 | 0.05 | -70.59 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -333.33 | -452.94 | 0.0 |
| 19Q3 (3) | 0.17 | 54.55 | 0.0 | -0.85 | -808.33 | 0.0 | 0.61 | 6200.0 | 0.0 | -0.02 | -133.33 | 0.0 | -0.68 | -395.65 | 0.0 | 0.01 | -80.0 | 0.0 | 0 | 0 | 0.0 | 0.95 | -84.38 | 0.0 | 0.21 | 61.54 | 0.0 | 0.17 | 30.77 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 94.44 | 20.2 | 0.0 |
| 19Q2 (2) | 0.11 | -8.33 | 0.0 | 0.12 | 166.67 | 0.0 | -0.01 | 0.0 | 0.0 | 0.06 | 185.71 | 0.0 | 0.23 | 483.33 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 6.10 | 521.95 | 0.0 | 0.13 | -31.58 | 0.0 | 0.13 | -18.75 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 78.57 | 11.31 | 0.0 |
| 19Q1 (1) | 0.12 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 70.59 | 0.0 | 0.0 |
