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) | 1.9 | 0 | -3.68 | 0 | 2.45 | 16.67 | 0.18 | 0 | -1.78 | 0 | 0.79 | -51.53 | -0.09 | 0 | 7.05 | -45.91 | -0.9 | 0 | -0.86 | 0 | 1.18 | 4.42 | 0.12 | 0.0 | 431.82 | 0 |
| 2022 (9) | -0.38 | 0 | -0.97 | 0 | 2.1 | 46.85 | 0 | 0 | -1.35 | 0 | 1.63 | -36.33 | 0.01 | 0 | 13.03 | -56.43 | 0.22 | -65.62 | -0.36 | 0 | 1.13 | 25.56 | 0.12 | 9.09 | -42.70 | 0 |
| 2021 (8) | 0.96 | 24.68 | -4.06 | 0 | 1.43 | 58.89 | -0.06 | 0 | -3.1 | 0 | 2.56 | -34.19 | 0 | 0 | 29.91 | -52.26 | 0.64 | 52.38 | 0.26 | 420.0 | 0.9 | 26.76 | 0.11 | 120.0 | 75.59 | -20.48 |
| 2020 (7) | 0.77 | -69.2 | -2.85 | 0 | 0.9 | -75.94 | 0 | 0 | -2.08 | 0 | 3.89 | 65.53 | -0.04 | 0 | 62.64 | 127.64 | 0.42 | -82.35 | 0.05 | -97.6 | 0.71 | 10.94 | 0.05 | 400.0 | 95.06 | 3.81 |
| 2019 (6) | 2.5 | 177.78 | -2.48 | 0 | 3.74 | 125.3 | 0 | 0 | 0.02 | 0 | 2.35 | 57.72 | 0 | 0 | 27.52 | 17.46 | 2.38 | 88.89 | 2.08 | 63.78 | 0.64 | 77.78 | 0.01 | 0 | 91.58 | 65.85 |
| 2018 (5) | 0.9 | 210.34 | -1.52 | 0 | 1.66 | 591.67 | 0.01 | 0.0 | -0.62 | 0 | 1.49 | 272.5 | 0 | 0 | 23.43 | 141.31 | 1.26 | 137.74 | 1.27 | 309.68 | 0.36 | 50.0 | 0 | 0 | 55.21 | 4.72 |
| 2017 (4) | 0.29 | 20.83 | -0.32 | 0 | 0.24 | -46.67 | 0.01 | 0 | -0.03 | 0 | 0.4 | -56.99 | -0.18 | 0 | 9.71 | -80.16 | 0.53 | 152.38 | 0.31 | 72.22 | 0.24 | 26.32 | 0 | 0 | 52.73 | -18.71 |
| 2016 (3) | 0.24 | -58.62 | -0.91 | 0 | 0.45 | 0 | -0.01 | 0 | -0.67 | 0 | 0.93 | 1062.5 | 0.01 | 0 | 48.95 | 1001.32 | 0.21 | -34.38 | 0.18 | -48.57 | 0.19 | 11.76 | 0 | 0 | 64.86 | -41.85 |
| 2015 (2) | 0.58 | 0 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0.51 | 0 | 0.08 | 0 | 0 | 0 | 4.44 | 0 | 0.32 | 0 | 0.35 | 0 | 0.17 | 0 | 0 | 0 | 111.54 | 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) | 0.97 | 10.23 | 638.89 | 0.51 | 114.01 | 254.55 | -0.78 | -121.2 | -185.71 | 0.18 | 0 | 0 | 1.48 | 153.62 | 390.2 | 0.03 | -50.0 | -92.68 | -0.1 | -900.0 | -1100.0 | 0.94 | -60.5 | -91.63 | 0.02 | 104.44 | -77.78 | -0.26 | -360.0 | 0.0 | 0.27 | -10.0 | -6.9 | 0.03 | 0.0 | 0.0 | 2425.00 | 1084.94 | 908.33 |
| 23Q3 (19) | 0.88 | 314.63 | 233.33 | -3.64 | -766.67 | -1155.17 | 3.68 | 571.79 | 1315.38 | 0 | 0 | 0 | -2.76 | -232.53 | -190.53 | 0.06 | -86.36 | -81.25 | -0.01 | 0 | 0 | 2.38 | -85.12 | -79.46 | -0.45 | -350.0 | -136.84 | 0.1 | 141.67 | 162.5 | 0.3 | -3.23 | 0.0 | 0.03 | 0.0 | 0.0 | 204.65 | 149.91 | 152.71 |
| 23Q2 (18) | -0.41 | -189.13 | -295.24 | -0.42 | -223.08 | -740.0 | -0.78 | -336.36 | -1850.0 | 0 | 0 | 0 | -0.83 | -351.52 | -618.75 | 0.44 | 62.96 | -18.52 | 0 | -100.0 | 0 | 16.00 | 62.96 | 1.33 | -0.1 | 72.22 | -150.0 | -0.24 | 47.83 | -1300.0 | 0.31 | 3.33 | 14.81 | 0.03 | 0.0 | 0.0 | -410.00 | 0 | -724.76 |
| 23Q1 (17) | 0.46 | 355.56 | 84.0 | -0.13 | 60.61 | 56.67 | 0.33 | -63.74 | -65.98 | 0 | 0 | 0 | 0.33 | 164.71 | 760.0 | 0.27 | -34.15 | -22.86 | 0.02 | 100.0 | 0 | 9.82 | -12.59 | -24.82 | -0.36 | -500.0 | -427.27 | -0.46 | -76.92 | -1250.0 | 0.3 | 3.45 | 15.38 | 0.03 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q4 (16) | -0.18 | 72.73 | -263.64 | -0.33 | -13.79 | 72.27 | 0.91 | 250.0 | 21.33 | 0 | 0 | 100.0 | -0.51 | 46.32 | 52.78 | 0.41 | 28.12 | -2.38 | 0.01 | 0 | 0.0 | 11.23 | -3.12 | -21.1 | 0.09 | 147.37 | -76.92 | -0.26 | -62.5 | -252.94 | 0.29 | -3.33 | 7.41 | 0.03 | 0.0 | 0.0 | -300.00 | 22.73 | -1381.82 |
| 22Q3 (15) | -0.66 | -414.29 | -6500.0 | -0.29 | -480.0 | 19.44 | 0.26 | 750.0 | -7.14 | 0 | 0 | 0 | -0.95 | -693.75 | -156.76 | 0.32 | -40.74 | 6.67 | 0 | 0 | 0 | 11.59 | -26.57 | -25.41 | -0.19 | -195.0 | -311.11 | -0.16 | -900.0 | -500.0 | 0.3 | 11.11 | 36.36 | 0.03 | 0.0 | 0.0 | -388.24 | -691.6 | -11158.82 |
| 22Q2 (14) | 0.21 | -16.0 | -48.78 | -0.05 | 83.33 | 94.68 | -0.04 | -104.12 | 88.89 | 0 | 0 | 0 | 0.16 | 420.0 | 130.19 | 0.54 | 54.29 | 86.21 | 0 | 0 | -100.0 | 15.79 | 20.9 | 5.63 | 0.2 | 81.82 | 81.82 | 0.02 | -50.0 | 115.38 | 0.27 | 3.85 | 35.0 | 0.03 | 0.0 | 0.0 | 65.62 | -13.37 | -83.99 |
| 22Q1 (13) | 0.25 | 127.27 | -43.18 | -0.3 | 74.79 | 80.77 | 0.97 | 29.33 | 27.63 | 0 | 100.0 | 0 | -0.05 | 95.37 | 95.54 | 0.35 | -16.67 | -77.42 | 0 | -100.0 | 100.0 | 13.06 | -8.27 | -85.34 | 0.11 | -71.79 | 120.0 | 0.04 | -76.47 | -77.78 | 0.26 | -3.7 | 23.81 | 0.03 | 0.0 | 0.0 | 75.76 | 223.69 | -27.69 |
| 21Q4 (12) | 0.11 | 1200.0 | -85.33 | -1.19 | -230.56 | -35.23 | 0.75 | 167.86 | 316.67 | -0.06 | 0 | 0 | -1.08 | -191.89 | -730.77 | 0.42 | 40.0 | -46.15 | 0.01 | 0 | 150.0 | 14.24 | -8.41 | -62.22 | 0.39 | 333.33 | -33.9 | 0.17 | 325.0 | -34.62 | 0.27 | 22.73 | 35.0 | 0.03 | 0.0 | 0.0 | 23.40 | 778.72 | -84.71 |
| 21Q3 (11) | -0.01 | -102.44 | 95.0 | -0.36 | 61.7 | -202.86 | 0.28 | 177.78 | 170.0 | 0 | 0 | 0 | -0.37 | 30.19 | -346.67 | 0.3 | 3.45 | -55.22 | 0 | -100.0 | 100.0 | 15.54 | 3.98 | -59.63 | 0.09 | -18.18 | -66.67 | 0.04 | 130.77 | -42.86 | 0.22 | 10.0 | 22.22 | 0.03 | 0.0 | 50.0 | -3.45 | -100.84 | 95.34 |
| 21Q2 (10) | 0.41 | -6.82 | 555.56 | -0.94 | 39.74 | -54.1 | -0.36 | -147.37 | -185.71 | 0 | 0 | 0 | -0.53 | 52.68 | 24.29 | 0.29 | -81.29 | -52.46 | 0.01 | 200.0 | 0 | 14.95 | -83.22 | -75.25 | 0.11 | 120.0 | 161.11 | -0.13 | -172.22 | 13.33 | 0.2 | -4.76 | 33.33 | 0.03 | 0.0 | 0 | 410.00 | 291.36 | 0 |
| 21Q1 (9) | 0.44 | -41.33 | 46.67 | -1.56 | -77.27 | 8.77 | 0.76 | 322.22 | 7.04 | 0 | 0 | 0 | -1.12 | -761.54 | 20.57 | 1.55 | 98.72 | -15.76 | -0.01 | 50.0 | 0 | 89.08 | 136.41 | -32.71 | 0.05 | -91.53 | 120.0 | 0.18 | -30.77 | 228.57 | 0.21 | 5.0 | 16.67 | 0.03 | 0.0 | 0 | 104.76 | -31.56 | -86.03 |
| 20Q4 (8) | 0.75 | 475.0 | -31.19 | -0.88 | -351.43 | -51.72 | 0.18 | 145.0 | -96.05 | 0 | 0 | 0 | -0.13 | -186.67 | -125.49 | 0.78 | 16.42 | 34.48 | -0.02 | 0.0 | 0 | 37.68 | -2.14 | 20.84 | 0.59 | 118.52 | 51.28 | 0.26 | 271.43 | 18.18 | 0.2 | 11.11 | 17.65 | 0.03 | 50.0 | 0 | 153.06 | 306.63 | -45.23 |
| 20Q3 (7) | -0.2 | -122.22 | -130.77 | 0.35 | 157.38 | 183.33 | -0.4 | -195.24 | 27.27 | 0 | 0 | 0 | 0.15 | 121.43 | -34.78 | 0.67 | 9.84 | 131.03 | -0.02 | 0 | 0 | 38.51 | -36.24 | 185.47 | 0.27 | 250.0 | -59.7 | 0.07 | 146.67 | -90.54 | 0.18 | 20.0 | 12.5 | 0.02 | 0 | 0 | -74.07 | 0 | -202.56 |
| 20Q2 (6) | -0.09 | -130.0 | -130.0 | -0.61 | 64.33 | 37.11 | 0.42 | -40.85 | 55.56 | 0 | 0 | 0 | -0.7 | 50.35 | -4.48 | 0.61 | -66.85 | -37.11 | 0 | 0 | 0 | 60.40 | -54.37 | 53.17 | -0.18 | 28.0 | -123.68 | -0.15 | -7.14 | -123.81 | 0.15 | -16.67 | -6.25 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 0.3 | -72.48 | -33.33 | -1.71 | -194.83 | -235.29 | 0.71 | -84.43 | 231.48 | 0 | 0 | 0 | -1.41 | -376.47 | -2250.0 | 1.84 | 217.24 | 260.78 | 0 | 0 | 0 | 132.37 | 324.51 | 437.28 | -0.25 | -164.1 | -145.45 | -0.14 | -163.64 | -129.17 | 0.18 | 5.88 | 20.0 | 0 | 0 | 0 | 750.00 | 168.35 | 950.0 |
| 19Q4 (4) | 1.09 | 67.69 | 0.0 | -0.58 | -38.1 | 0.0 | 4.56 | 929.09 | 0.0 | 0 | 0 | 0.0 | 0.51 | 121.74 | 0.0 | 0.58 | 100.0 | 0.0 | 0 | 0 | 0.0 | 31.18 | 131.18 | 0.0 | 0.39 | -41.79 | 0.0 | 0.22 | -70.27 | 0.0 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0.0 | 279.49 | 286.98 | 0.0 |
| 19Q3 (3) | 0.65 | 116.67 | 0.0 | -0.42 | 56.7 | 0.0 | -0.55 | -303.7 | 0.0 | 0 | 0 | 0.0 | 0.23 | 134.33 | 0.0 | 0.29 | -70.1 | 0.0 | 0 | 0 | 0.0 | 13.49 | -65.79 | 0.0 | 0.67 | -11.84 | 0.0 | 0.74 | 17.46 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 72.22 | 90.19 | 0.0 |
| 19Q2 (2) | 0.3 | -33.33 | 0.0 | -0.97 | -90.2 | 0.0 | 0.27 | 150.0 | 0.0 | 0 | 0 | 0.0 | -0.67 | -1016.67 | 0.0 | 0.97 | 90.2 | 0.0 | 0 | 0 | 0.0 | 39.43 | 60.04 | 0.0 | 0.76 | 38.18 | 0.0 | 0.63 | 31.25 | 0.0 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0.0 | 37.97 | -46.84 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 24.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 71.43 | 0.0 | 0.0 |
