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) | 1.68 | 133.33 | 0.18 | 0.0 | -0.5 | 0 | -0.08 | 0 | 1.86 | 106.67 | 0.04 | -60.0 | -0.08 | 0 | 0.30 | -60.39 | 0.76 | 49.02 | 0.74 | 32.14 | 0.14 | -6.67 | 0.01 | 0.0 | 188.76 | 88.76 |
| 2022 (9) | 0.72 | -53.85 | 0.18 | 0 | -0.61 | 0 | 0.09 | 800.0 | 0.9 | -23.73 | 0.1 | -52.38 | 0 | 0 | 0.75 | -52.52 | 0.51 | -37.04 | 0.56 | -22.22 | 0.15 | -6.25 | 0.01 | -80.0 | 100.00 | -40.38 |
| 2021 (8) | 1.56 | -36.33 | -0.38 | 0 | -0.64 | 0 | 0.01 | -50.0 | 1.18 | -56.13 | 0.21 | 425.0 | 0 | 0 | 1.58 | 387.39 | 0.81 | 22.73 | 0.72 | 9.09 | 0.16 | 14.29 | 0.05 | 0.0 | 167.74 | -41.8 |
| 2020 (7) | 2.45 | 0 | 0.24 | 0 | -2.54 | 0 | 0.02 | 0 | 2.69 | 0 | 0.04 | -20.0 | 0 | 0 | 0.32 | -20.19 | 0.66 | 4.76 | 0.66 | 10.0 | 0.14 | -36.36 | 0.05 | 0.0 | 288.24 | 0 |
| 2019 (6) | -0.24 | 0 | -0.15 | 0 | -0.45 | 0 | -0.1 | 0 | -0.39 | 0 | 0.05 | 66.67 | 0 | 0 | 0.41 | 65.17 | 0.63 | 8.62 | 0.6 | 33.33 | 0.22 | 175.0 | 0.05 | 66.67 | -27.59 | 0 |
| 2018 (5) | 1.12 | 600.0 | 0.45 | 542.86 | -0.54 | 0 | 0.05 | 66.67 | 1.57 | 582.61 | 0.03 | -62.5 | 0 | 0 | 0.25 | -65.33 | 0.58 | 16.0 | 0.45 | -2.17 | 0.08 | -11.11 | 0.03 | -25.0 | 200.00 | 637.5 |
| 2017 (4) | 0.16 | 0 | 0.07 | 0 | -0.13 | 0 | 0.03 | 0 | 0.23 | 0 | 0.08 | -55.56 | 0.01 | -87.5 | 0.71 | -52.24 | 0.5 | -5.66 | 0.46 | 0.0 | 0.09 | 0.0 | 0.04 | 0.0 | 27.12 | 0 |
| 2016 (3) | -0.15 | 0 | -2.53 | 0 | 2.57 | 0 | -0.01 | 0 | -2.68 | 0 | 0.18 | 260.0 | 0.08 | -38.46 | 1.49 | 142.98 | 0.53 | 29.27 | 0.46 | 9.52 | 0.09 | 0.0 | 0.04 | 33.33 | -25.42 | 0 |
| 2015 (2) | 0.28 | 0 | 0.03 | 0 | -0.18 | 0 | -0.01 | 0 | 0.31 | 0 | 0.05 | 0 | 0.13 | 0 | 0.61 | 0 | 0.41 | 0 | 0.42 | 0 | 0.09 | 0 | 0.03 | 0 | 51.85 | 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) | 1.05 | 250.0 | 138.64 | -0.07 | -133.33 | -250.0 | -0.02 | 0.0 | -100.0 | 0 | 100.0 | -100.0 | 0.98 | 262.96 | 133.33 | -0.03 | -200.0 | 0 | -0.08 | 0 | 0 | -0.91 | -200.91 | 0 | 0.16 | -11.11 | 260.0 | 0.16 | -5.88 | 900.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 552.63 | 268.42 | -74.88 |
| 23Q3 (19) | 0.3 | 165.22 | 500.0 | -0.03 | 0.0 | -250.0 | -0.02 | 95.56 | 96.49 | -0.05 | -266.67 | -350.0 | 0.27 | 155.1 | 285.71 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.90 | -15.06 | 166.57 | 0.18 | -5.26 | -18.18 | 0.17 | -15.0 | -15.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 150.00 | 175.0 | 620.0 |
| 23Q2 (18) | -0.46 | -157.5 | 11.54 | -0.03 | -109.38 | 25.0 | -0.45 | -4400.0 | -2150.0 | 0.03 | 142.86 | 200.0 | -0.49 | -143.75 | 12.5 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 1.06 | 326.6 | 54.79 | 0.19 | -17.39 | 5.56 | 0.2 | 0.0 | 11.11 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -200.00 | -157.5 | 15.38 |
| 23Q1 (17) | 0.8 | 81.82 | 6.67 | 0.32 | 1700.0 | 45.45 | -0.01 | 0.0 | 0.0 | -0.07 | -200.0 | -600.0 | 1.12 | 166.67 | 15.46 | 0.01 | 0 | -85.71 | 0 | 0 | 0 | 0.25 | 0 | -84.4 | 0.23 | 330.0 | 4.55 | 0.2 | 1100.0 | 0.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 347.83 | -84.19 | 11.3 |
| 22Q4 (16) | 0.44 | 780.0 | 175.0 | -0.02 | -200.0 | -111.11 | -0.01 | 98.25 | 50.0 | 0.07 | 250.0 | 275.0 | 0.42 | 500.0 | 23.53 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.1 | -145.45 | -176.92 | -0.02 | -110.0 | -116.67 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 2200.00 | 10460.0 | 2100.0 |
| 22Q3 (15) | 0.05 | 109.62 | -44.44 | 0.02 | 150.0 | 128.57 | -0.57 | -2750.0 | 0.0 | 0.02 | 100.0 | -75.0 | 0.07 | 112.5 | 250.0 | 0.01 | -50.0 | -92.31 | 0 | 0 | 0 | 0.34 | -50.68 | -92.96 | 0.22 | 22.22 | -4.35 | 0.2 | 11.11 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | -100.0 | 20.83 | 108.81 | -42.13 |
| 22Q2 (14) | -0.52 | -169.33 | -533.33 | -0.04 | -118.18 | 77.78 | -0.02 | -100.0 | 33.33 | 0.01 | 200.0 | 150.0 | -0.56 | -157.73 | -833.33 | 0.02 | -71.43 | -71.43 | 0 | 0 | 0 | 0.69 | -57.0 | -72.7 | 0.18 | -18.18 | 12.5 | 0.18 | -10.0 | 12.5 | 0.04 | 0.0 | -20.0 | 0 | 0 | -100.0 | -236.36 | -175.64 | -533.33 |
| 22Q1 (13) | 0.75 | 368.75 | -36.97 | 0.22 | 22.22 | 173.33 | -0.01 | 50.0 | 50.0 | -0.01 | 75.0 | -200.0 | 0.97 | 185.29 | 8.99 | 0.07 | 600.0 | 0 | 0 | -100.0 | 0 | 1.60 | 347.49 | 0 | 0.22 | 69.23 | -26.67 | 0.2 | 66.67 | -16.67 | 0.04 | 33.33 | 0.0 | 0 | -100.0 | -100.0 | 312.50 | 212.5 | -23.84 |
| 21Q4 (12) | 0.16 | 77.78 | -82.02 | 0.18 | 357.14 | 700.0 | -0.02 | 96.49 | 97.59 | -0.04 | -150.0 | 20.0 | 0.34 | 1600.0 | -60.47 | 0.01 | -92.31 | 0.0 | 0.01 | 0 | 0 | 0.36 | -92.58 | 35.36 | 0.13 | -43.48 | -23.53 | 0.12 | -40.0 | -14.29 | 0.03 | -25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | 177.78 | -79.78 |
| 21Q3 (11) | 0.09 | -25.0 | -52.63 | -0.07 | 61.11 | -163.64 | -0.57 | -1800.0 | -256.25 | 0.08 | 500.0 | 0.0 | 0.02 | 133.33 | -93.33 | 0.13 | 85.71 | 1200.0 | 0 | 0 | 0 | 4.81 | 91.22 | 988.15 | 0.23 | 43.75 | 64.29 | 0.2 | 25.0 | 42.86 | 0.04 | -20.0 | 33.33 | 0.01 | 0.0 | 0.0 | 36.00 | -34.0 | -65.89 |
| 21Q2 (10) | 0.12 | -89.92 | 109.6 | -0.18 | 40.0 | -460.0 | -0.03 | -50.0 | -111.11 | -0.02 | -300.0 | 0 | -0.06 | -106.74 | 95.0 | 0.07 | 0 | 600.0 | 0 | 0 | 0 | 2.52 | 0 | 401.08 | 0.16 | -46.67 | 14.29 | 0.16 | -33.33 | -5.88 | 0.05 | 25.0 | 25.0 | 0.01 | 0.0 | 0.0 | 54.55 | -86.71 | 109.6 |
| 21Q1 (9) | 1.19 | 33.71 | -54.58 | -0.3 | -900.0 | -372.73 | -0.02 | 97.59 | 98.9 | 0.01 | 120.0 | 0 | 0.89 | 3.49 | -67.4 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.3 | 76.47 | 42.86 | 0.24 | 71.43 | 20.0 | 0.04 | 33.33 | 0.0 | 0.01 | 0.0 | 0.0 | 410.34 | -17.01 | -60.84 |
| 20Q4 (8) | 0.89 | 368.42 | 340.54 | -0.03 | -127.27 | 62.5 | -0.83 | -418.75 | -386.21 | -0.05 | -162.5 | -150.0 | 0.86 | 186.67 | 291.11 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.26 | -40.37 | -63.72 | 0.17 | 21.43 | 21.43 | 0.14 | 0.0 | 0.0 | 0.03 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 494.44 | 368.42 | 380.63 |
| 20Q3 (7) | 0.19 | 115.2 | 115.2 | 0.11 | 120.0 | 136.67 | -0.16 | -159.26 | -109.36 | 0.08 | 0 | 0 | 0.3 | 125.0 | 119.35 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.44 | -11.95 | 0 | 0.14 | 0.0 | -22.22 | 0.14 | -17.65 | -12.5 | 0.03 | -25.0 | -40.0 | 0.01 | 0.0 | -50.0 | 105.56 | 118.58 | 119.42 |
| 20Q2 (6) | -1.25 | -147.71 | -189.93 | 0.05 | -54.55 | -78.26 | 0.27 | 114.84 | 111.02 | 0 | 0 | 100.0 | -1.2 | -143.96 | -174.07 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.50 | 7.29 | 14.24 | 0.14 | -33.33 | -54.84 | 0.17 | -15.0 | -45.16 | 0.04 | 0.0 | -63.64 | 0.01 | 0.0 | -50.0 | -568.18 | -154.22 | -279.86 |
| 20Q1 (5) | 2.62 | 808.11 | -1.87 | 0.11 | 237.5 | 114.29 | -1.82 | -727.59 | 35.46 | 0 | 100.0 | 100.0 | 2.73 | 706.67 | 43.68 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.47 | -35.6 | 0 | 0.21 | 50.0 | 23.53 | 0.2 | 42.86 | 33.33 | 0.04 | -33.33 | -20.0 | 0.01 | 0.0 | 0.0 | 1048.00 | 694.81 | -17.57 |
| 19Q4 (4) | -0.37 | 70.4 | 0.0 | -0.08 | 73.33 | 0.0 | 0.29 | -83.04 | 0.0 | -0.02 | 0 | 0.0 | -0.45 | 70.97 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.73 | 0 | 0.0 | 0.14 | -22.22 | 0.0 | 0.14 | -12.5 | 0.0 | 0.06 | 20.0 | 0.0 | 0.01 | -50.0 | 0.0 | -176.19 | 67.58 | 0.0 |
| 19Q3 (3) | -1.25 | -189.93 | 0.0 | -0.3 | -230.43 | 0.0 | 1.71 | 169.8 | 0.0 | 0 | 100.0 | 0.0 | -1.55 | -195.68 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.18 | -41.94 | 0.0 | 0.16 | -48.39 | 0.0 | 0.05 | -54.55 | 0.0 | 0.02 | 0.0 | 0.0 | -543.48 | -272.04 | 0.0 |
| 19Q2 (2) | 1.39 | -47.94 | 0.0 | 0.23 | 129.87 | 0.0 | -2.45 | 13.12 | 0.0 | -0.07 | 12.5 | 0.0 | 1.62 | -14.74 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 0.44 | 0 | 0.0 | 0.31 | 82.35 | 0.0 | 0.31 | 106.67 | 0.0 | 0.11 | 120.0 | 0.0 | 0.02 | 100.0 | 0.0 | 315.91 | -75.15 | 0.0 |
| 19Q1 (1) | 2.67 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -2.82 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1271.43 | 0.0 | 0.0 |
