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) | 3.42 | 44.3 | -1.65 | 0 | -1.13 | 0 | 0.14 | 55.56 | 1.77 | 0 | 0.75 | 1775.0 | 0 | 0 | 2.52 | 976.83 | 5.01 | 125.68 | 4.03 | 121.43 | 0.23 | 155.56 | 0.02 | -33.33 | 79.91 | -34.59 |
| 2022 (9) | 2.37 | 58.0 | -2.99 | 0 | -1.42 | 0 | 0.09 | 0 | -0.62 | 0 | 0.04 | 0 | 0 | 0 | 0.23 | 0 | 2.22 | 18.72 | 1.82 | 28.17 | 0.09 | 0.0 | 0.03 | 0.0 | 122.16 | 25.42 |
| 2021 (8) | 1.5 | -9.09 | 0.53 | 0 | -1.58 | 0 | -0.02 | 0 | 2.03 | 41.96 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.87 | 18.35 | 1.42 | 17.36 | 0.09 | -10.0 | 0.03 | 0.0 | 97.40 | -20.9 |
| 2020 (7) | 1.65 | 36.36 | -0.22 | 0 | 1.96 | 0 | 0 | 0 | 1.43 | 116.67 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.58 | 16.18 | 1.21 | 31.52 | 0.1 | 0.0 | 0.03 | 50.0 | 123.13 | 5.83 |
| 2019 (6) | 1.21 | 14.15 | -0.55 | 0 | -1.39 | 0 | 0 | 0 | 0.66 | -13.16 | 0.03 | -72.73 | -0.5 | 0 | 0.29 | -72.38 | 1.36 | -39.29 | 0.92 | -39.47 | 0.1 | 400.0 | 0.02 | 0.0 | 116.35 | 71.23 |
| 2018 (5) | 1.06 | -27.89 | -0.3 | 0 | 1.32 | 0 | 0 | 0 | 0.76 | -46.85 | 0.11 | 450.0 | 0 | 0 | 1.05 | 366.76 | 2.24 | 88.24 | 1.52 | 60.0 | 0.02 | 100.0 | 0.02 | 100.0 | 67.95 | -55.16 |
| 2017 (4) | 1.47 | 950.0 | -0.04 | 0 | -0.8 | 0 | 0 | 0 | 1.43 | 1942.86 | 0.02 | 0 | 0 | 0 | 0.23 | 0 | 1.19 | 80.3 | 0.95 | 69.64 | 0.01 | 0 | 0.01 | 0 | 151.55 | 506.19 |
| 2016 (3) | 0.14 | 0.0 | -0.07 | 0 | 1.73 | 0 | 0.01 | 0 | 0.07 | -41.67 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.66 | 164.0 | 0.56 | 133.33 | 0 | 0 | 0 | 0 | 25.00 | -55.36 |
| 2015 (2) | 0.14 | 0 | -0.02 | 0 | -0.06 | 0 | 0 | 0 | 0.12 | 0 | 0.01 | 0 | -0.01 | 0 | 0.21 | 0 | 0.25 | 0 | 0.24 | 0 | 0 | 0 | 0.01 | 0 | 56.00 | 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) | 1.81 | 132.05 | 9.7 | -0.41 | -920.0 | 79.9 | 0.08 | 105.44 | 500.0 | 0.06 | 700.0 | -70.0 | 1.4 | 68.67 | 458.97 | 0.49 | 88.46 | 0 | 0 | 0 | 0 | 4.76 | 43.04 | 0 | 1.54 | 9.22 | 73.03 | 1.25 | 13.64 | 52.44 | 0.07 | -36.36 | 250.0 | 0.01 | 0.0 | 0.0 | 136.09 | 112.86 | -29.89 |
| 23Q3 (19) | 0.78 | 39.29 | 160.0 | 0.05 | 105.62 | 129.41 | -1.47 | -625.0 | 0.0 | -0.01 | 91.67 | 92.86 | 0.83 | 351.52 | 538.46 | 0.26 | 0 | 0 | 0 | 0 | 0 | 3.33 | 0 | 0 | 1.41 | 20.51 | 187.76 | 1.1 | 15.79 | 182.05 | 0.11 | 266.67 | 450.0 | 0.01 | 0.0 | 0.0 | 63.93 | 13.03 | -10.49 |
| 23Q2 (18) | 0.56 | 107.41 | 69.7 | -0.89 | -122.5 | -535.71 | 0.28 | 1500.0 | 115.38 | -0.12 | -157.14 | -400.0 | -0.33 | -153.85 | -273.68 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.17 | 31.46 | 172.09 | 0.95 | 28.38 | 280.0 | 0.03 | 50.0 | 50.0 | 0.01 | 0.0 | 0.0 | 56.57 | 61.32 | -52.0 |
| 23Q1 (17) | 0.27 | -83.64 | 237.5 | -0.4 | 80.39 | 36.51 | -0.02 | 0.0 | 66.67 | 0.21 | 5.0 | 2200.0 | -0.13 | 66.67 | 76.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.89 | 0.0 | 117.07 | 0.74 | -9.76 | 111.43 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 35.06 | -81.94 | 66.56 |
| 22Q4 (16) | 1.65 | 450.0 | 323.08 | -2.04 | -1100.0 | -2450.0 | -0.02 | 98.64 | 0.0 | 0.2 | 242.86 | 2100.0 | -0.39 | -400.0 | -225.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.89 | 81.63 | 41.27 | 0.82 | 110.26 | 57.69 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 194.12 | 171.76 | 173.76 |
| 22Q3 (15) | 0.3 | -9.09 | -44.44 | -0.17 | -21.43 | -1800.0 | -1.47 | -1230.77 | 3.92 | -0.14 | -450.0 | 0 | 0.13 | -31.58 | -76.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.49 | 13.95 | 22.5 | 0.39 | 56.0 | 44.44 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 71.43 | -39.39 | -60.32 |
| 22Q2 (14) | 0.33 | 312.5 | -28.26 | -0.14 | 77.78 | -123.33 | 0.13 | 316.67 | 750.0 | 0.04 | 500.0 | 300.0 | 0.19 | 134.55 | -82.08 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.43 | 4.88 | 13.16 | 0.25 | -28.57 | -7.41 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 117.86 | 459.82 | -23.14 |
| 22Q1 (13) | 0.08 | -79.49 | -27.27 | -0.63 | -687.5 | 0 | -0.06 | -200.0 | -200.0 | -0.01 | 0.0 | 0.0 | -0.55 | -277.42 | -600.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.93 | 0 | 0 | 0.41 | -34.92 | -10.87 | 0.35 | -32.69 | -2.78 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 21.05 | -70.31 | -25.36 |
| 21Q4 (12) | 0.39 | -27.78 | -40.0 | -0.08 | -900.0 | 57.89 | -0.02 | 98.69 | -100.58 | -0.01 | 0 | 0.0 | 0.31 | -43.64 | -32.61 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.63 | 57.5 | 110.0 | 0.52 | 92.59 | 136.36 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 70.91 | -60.61 | -72.73 |
| 21Q3 (11) | 0.54 | 17.39 | 1250.0 | 0.01 | -98.33 | 200.0 | -1.53 | -7550.0 | -6.25 | 0 | -100.0 | -100.0 | 0.55 | -48.11 | 1733.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.4 | 5.26 | 11.11 | 0.27 | 0.0 | 3.85 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 180.00 | 17.39 | 1205.0 |
| 21Q2 (10) | 0.46 | 318.18 | -34.29 | 0.6 | 0 | 2100.0 | -0.02 | 0.0 | 0.0 | 0.01 | 200.0 | 200.0 | 1.06 | 863.64 | 58.21 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.38 | -17.39 | -20.83 | 0.27 | -25.0 | -28.95 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 153.33 | 443.64 | -8.0 |
| 21Q1 (9) | 0.11 | -83.08 | -59.26 | 0 | 100.0 | 0 | -0.02 | -100.58 | 0.0 | -0.01 | 0.0 | -200.0 | 0.11 | -76.09 | -59.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.46 | 53.33 | 2.22 | 0.36 | 63.64 | 2.86 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0 | 28.21 | -89.15 | -60.3 |
| 20Q4 (8) | 0.65 | 1525.0 | -24.42 | -0.19 | -1800.0 | 63.46 | 3.44 | 338.89 | 3227.27 | -0.01 | -200.0 | 0 | 0.46 | 1433.33 | 35.29 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.3 | -16.67 | -18.92 | 0.22 | -15.38 | -4.35 | 0.02 | 0.0 | 100.0 | 0.01 | 0.0 | 0 | 260.00 | 1785.0 | -27.44 |
| 20Q3 (7) | 0.04 | -94.29 | 150.0 | -0.01 | 66.67 | 0.0 | -1.44 | -7100.0 | -16.13 | 0.01 | 200.0 | 0 | 0.03 | -95.52 | 133.33 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.36 | -25.0 | 44.0 | 0.26 | -31.58 | 18.18 | 0.02 | -33.33 | -50.0 | 0.01 | 0.0 | 0 | 13.79 | -91.72 | 144.83 |
| 20Q2 (6) | 0.7 | 159.26 | 180.0 | -0.03 | 0 | -200.0 | -0.02 | 0.0 | 0.0 | -0.01 | -200.0 | -200.0 | 0.67 | 148.15 | 179.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.48 | 6.67 | 65.52 | 0.38 | 8.57 | 137.5 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 166.67 | 134.57 | 26.67 |
| 20Q1 (5) | 0.27 | -68.6 | 42.11 | 0 | 100.0 | 100.0 | -0.02 | 81.82 | 0.0 | 0.01 | 0 | 0 | 0.27 | -20.59 | 50.0 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.45 | 21.62 | 0.0 | 0.35 | 52.17 | 12.9 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 71.05 | -80.17 | 23.41 |
| 19Q4 (4) | 0.86 | 1175.0 | 0.0 | -0.52 | -5100.0 | 0.0 | -0.11 | 91.13 | 0.0 | 0 | 0 | 0.0 | 0.34 | 477.78 | 0.0 | 0 | 0 | 0.0 | -0.49 | -2350.0 | 0.0 | -0.00 | 0 | 0.0 | 0.37 | 48.0 | 0.0 | 0.23 | 4.55 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 358.33 | 1264.58 | 0.0 |
| 19Q3 (3) | -0.08 | -132.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.24 | -6100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.09 | -137.5 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.25 | -13.79 | 0.0 | 0.22 | 37.5 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | -30.77 | -123.38 | 0.0 |
| 19Q2 (2) | 0.25 | 31.58 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.24 | 33.33 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.80 | 98.4 | 0.0 | 0.29 | -35.56 | 0.0 | 0.16 | -48.39 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 131.58 | 128.53 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 57.58 | 0.0 | 0.0 |
