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) | 0.36 | 0 | 4.8 | 10.6 | -4.53 | 0 | 0.31 | 0 | 5.16 | 0 | 0.76 | -65.45 | 0 | 0 | 5.80 | -61.6 | 0.97 | -13.39 | 1.1 | -45.0 | 0.14 | 16.67 | 0.01 | 0.0 | 28.80 | 0 |
| 2022 (9) | -5.91 | 0 | 4.34 | 0 | 1.8 | -42.31 | -0.88 | 0 | -1.57 | 0 | 2.2 | 223.53 | 0 | 0 | 15.11 | 177.98 | 1.12 | -33.33 | 2.0 | 65.29 | 0.12 | -7.69 | 0.01 | 0.0 | -277.46 | 0 |
| 2021 (8) | 7.74 | 281.28 | -7.63 | 0 | 3.12 | -2.5 | 0.15 | -57.14 | 0.11 | 0 | 0.68 | -13.92 | 0 | 0 | 5.44 | -33.33 | 1.68 | 27.27 | 1.21 | 63.51 | 0.13 | 8.33 | 0.01 | 0.0 | 573.33 | 145.71 |
| 2020 (7) | 2.03 | 0 | -6.39 | 0 | 3.2 | 0 | 0.35 | 133.33 | -4.36 | 0 | 0.79 | 464.29 | 0 | 0 | 8.15 | 353.64 | 1.32 | 14.78 | 0.74 | -21.28 | 0.12 | 9.09 | 0.01 | 0.0 | 233.33 | 0 |
| 2019 (6) | -1.25 | 0 | 2.11 | 0 | -1.75 | 0 | 0.15 | 0 | 0.86 | 100.0 | 0.14 | -26.32 | 0 | 0 | 1.80 | -40.69 | 1.15 | 29.21 | 0.94 | 4.44 | 0.11 | 57.14 | 0.01 | 0.0 | -117.92 | 0 |
| 2018 (5) | 2.24 | 103.64 | -1.81 | 0 | 0.72 | 75.61 | -0.15 | 0 | 0.43 | 0 | 0.19 | 533.33 | 0 | 0 | 3.03 | 591.92 | 0.89 | 30.88 | 0.9 | 100.0 | 0.07 | 0.0 | 0.01 | 0.0 | 228.57 | 10.13 |
| 2017 (4) | 1.1 | 71.88 | -1.66 | 0 | 0.41 | 0 | 0.06 | 20.0 | -0.56 | 0 | 0.03 | -70.0 | 0 | 0 | 0.44 | -78.93 | 0.68 | 518.18 | 0.45 | 60.71 | 0.07 | 0.0 | 0.01 | 0 | 207.55 | 13.5 |
| 2016 (3) | 0.64 | 88.24 | 0.6 | 0 | -1.16 | 0 | 0.05 | -28.57 | 1.24 | 12300.0 | 0.1 | 233.33 | 0 | 0 | 2.08 | 288.08 | 0.11 | 22.22 | 0.28 | 0 | 0.07 | -30.0 | 0 | 0 | 182.86 | -67.73 |
| 2015 (2) | 0.34 | 0 | -0.33 | 0 | -0.38 | 0 | 0.07 | 0 | 0.01 | 0 | 0.03 | 0 | 0 | 0 | 0.54 | 0 | 0.09 | 0 | -0.04 | 0 | 0.1 | 0 | 0 | 0 | 566.67 | 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) | 0.91 | -32.59 | 59.65 | 1.24 | -48.76 | 1227.27 | -1.87 | 22.08 | -544.83 | 0.48 | 382.35 | -9.43 | 2.15 | -42.97 | 367.39 | 0.02 | -80.0 | -97.26 | 0 | 0 | 0 | 0.69 | -75.35 | -96.79 | 0.29 | 61.11 | 222.22 | 0.17 | -56.41 | 525.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 433.33 | 34.81 | 0 |
| 23Q3 (19) | 1.35 | 194.41 | 172.97 | 2.42 | 69.23 | 2925.0 | -2.4 | -500.0 | -213.74 | -0.17 | -142.86 | 73.02 | 3.77 | 0 | 312.99 | 0.1 | -58.33 | -84.13 | 0 | 0 | 0 | 2.82 | -61.85 | -81.98 | 0.18 | 28.57 | 100.0 | 0.39 | 62.5 | -35.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 321.43 | 160.69 | 209.46 |
| 23Q2 (18) | -1.43 | -204.26 | 34.4 | 1.43 | 576.67 | -62.86 | -0.4 | -385.71 | 62.26 | -0.07 | -216.67 | 75.86 | 0 | 100.0 | -100.0 | 0.24 | -40.0 | -17.24 | 0 | 0 | 0 | 7.38 | -36.68 | -6.29 | 0.14 | -60.0 | -63.16 | 0.24 | -20.0 | -57.89 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -529.63 | -271.87 | -45.77 |
| 23Q1 (17) | -0.47 | -182.46 | 80.82 | -0.3 | -172.73 | -157.69 | 0.14 | 148.28 | -86.54 | 0.06 | -88.68 | 112.24 | -0.77 | -267.39 | 60.1 | 0.4 | -45.21 | -27.27 | 0 | 0 | 0 | 11.66 | -46.16 | -26.21 | 0.35 | 288.89 | -37.5 | 0.3 | 850.0 | -65.52 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -142.42 | 0 | 47.68 |
| 22Q4 (16) | 0.57 | 130.81 | 130.81 | -0.11 | -237.5 | 81.67 | -0.29 | -113.74 | -114.8 | 0.53 | 184.13 | 657.14 | 0.46 | 125.99 | 118.78 | 0.73 | 15.87 | 87.18 | 0 | 0 | 0 | 21.66 | 38.57 | 37.19 | 0.09 | 0.0 | -43.75 | -0.04 | -106.67 | -150.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (15) | -1.85 | 15.14 | -320.45 | 0.08 | -97.92 | 108.7 | 2.11 | 299.06 | 21200.0 | -0.63 | -117.24 | 0 | -1.77 | -205.99 | -30.15 | 0.63 | 117.24 | 1475.0 | 0 | 0 | 0 | 15.63 | 98.37 | 1138.9 | 0.09 | -76.32 | -83.33 | 0.6 | 5.26 | 36.36 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -293.65 | 19.18 | -213.67 |
| 22Q2 (14) | -2.18 | 11.02 | -128.61 | 3.85 | 640.38 | 179.55 | -1.06 | -201.92 | -229.27 | -0.29 | 40.82 | -231.82 | 1.67 | 186.53 | -39.93 | 0.29 | -47.27 | 141.67 | 0 | 0 | 0 | 7.88 | -50.14 | 212.59 | 0.38 | -32.14 | -46.48 | 0.57 | -34.48 | 35.71 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -363.33 | -33.47 | -121.46 |
| 22Q1 (13) | -2.45 | -32.43 | -202.08 | 0.52 | 186.67 | 140.94 | 1.04 | -46.94 | 197.14 | -0.49 | -800.0 | -276.92 | -1.93 | 21.22 | -270.8 | 0.55 | 41.03 | 323.08 | 0 | 0 | 0 | 15.80 | 0.1 | 154.09 | 0.56 | 250.0 | 107.41 | 0.87 | 987.5 | 222.22 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -272.22 | 83.81 | -134.03 |
| 21Q4 (12) | -1.85 | -320.45 | -1073.68 | -0.6 | 34.78 | 69.07 | 1.96 | 19700.0 | 86.67 | 0.07 | 0 | -41.67 | -2.45 | -80.15 | -40.0 | 0.39 | 875.0 | -42.65 | 0 | 0 | 0 | 15.79 | 1151.32 | -34.06 | 0.16 | -70.37 | -54.29 | 0.08 | -81.82 | -55.56 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -1681.82 | -1696.49 | -1958.85 |
| 21Q3 (11) | -0.44 | -105.77 | -177.19 | -0.92 | 80.99 | 41.4 | -0.01 | -101.22 | -101.08 | 0 | -100.0 | -100.0 | -1.36 | -148.92 | -36.0 | 0.04 | -66.67 | 33.33 | 0 | 0 | 0 | 1.26 | -49.95 | -10.83 | 0.54 | -23.94 | 107.69 | 0.44 | 4.76 | 340.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -93.62 | -105.53 | -121.35 |
| 21Q2 (10) | 7.62 | 217.5 | 504.76 | -4.84 | -281.1 | -119.0 | 0.82 | 134.29 | 110.26 | 0.22 | 269.23 | 57.14 | 2.78 | 146.02 | 392.63 | 0.12 | -7.69 | 71.43 | 0 | 0 | 0 | 2.52 | -59.47 | 3.0 | 0.71 | 162.96 | 54.35 | 0.42 | 55.56 | 68.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1693.33 | 111.67 | 276.3 |
| 21Q1 (9) | 2.4 | 1163.16 | 23900.0 | -1.27 | 34.54 | -86.76 | 0.35 | -66.67 | -57.83 | -0.13 | -208.33 | -333.33 | 1.13 | 164.57 | 268.66 | 0.13 | -80.88 | 1200.0 | 0 | 0 | 0 | 6.22 | -74.02 | 1063.16 | 0.27 | -22.86 | 12.5 | 0.27 | 50.0 | 28.57 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 800.00 | 784.21 | 19100.0 |
| 20Q4 (8) | 0.19 | -66.67 | 130.16 | -1.94 | -23.57 | -295.92 | 1.05 | 12.9 | 150.0 | 0.12 | 9.09 | -14.29 | -1.75 | -75.0 | -56.25 | 0.68 | 2166.67 | 1600.0 | 0 | 0 | 0 | 23.94 | 1592.02 | 1133.1 | 0.35 | 34.62 | -5.41 | 0.18 | 80.0 | -21.74 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 90.48 | -79.37 | 137.34 |
| 20Q3 (7) | 0.57 | -54.76 | 216.67 | -1.57 | 28.96 | -261.86 | 0.93 | 138.46 | 351.35 | 0.11 | -21.43 | 1000.0 | -1.0 | -5.26 | -186.96 | 0.03 | -57.14 | 200.0 | 0 | 0 | 0 | 1.42 | -42.18 | 198.58 | 0.26 | -43.48 | -10.34 | 0.1 | -60.0 | -56.52 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 438.46 | -2.56 | 533.33 |
| 20Q2 (6) | 1.26 | 12500.0 | 460.0 | -2.21 | -225.0 | -249.32 | 0.39 | -53.01 | 160.0 | 0.14 | 566.67 | 1300.0 | -0.95 | -41.79 | -184.07 | 0.07 | 600.0 | 133.33 | 0 | 0 | 0 | 2.45 | 357.69 | 56.64 | 0.46 | 91.67 | 76.92 | 0.25 | 19.05 | 4.17 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 450.00 | 10700.0 | 447.14 |
| 20Q1 (5) | 0.01 | 101.59 | 102.22 | -0.68 | -38.78 | -585.71 | 0.83 | 97.62 | 172.17 | -0.03 | -121.43 | -200.0 | -0.67 | 40.18 | -116.13 | 0.01 | -75.0 | -75.0 | 0 | 0 | 0 | 0.53 | -72.46 | -77.41 | 0.24 | -35.14 | 4.35 | 0.21 | -8.7 | -16.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 4.17 | 101.72 | 102.59 |
| 19Q4 (4) | -0.63 | -450.0 | 0.0 | -0.49 | -150.52 | 0.0 | 0.42 | 213.51 | 0.0 | 0.14 | 1300.0 | 0.0 | -1.12 | -197.39 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 1.94 | 309.71 | 0.0 | 0.37 | 27.59 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -242.31 | -450.0 | 0.0 |
| 19Q3 (3) | 0.18 | 151.43 | 0.0 | 0.97 | -34.46 | 0.0 | -0.37 | 43.08 | 0.0 | 0.01 | 0.0 | 0.0 | 1.15 | 1.77 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.47 | -69.67 | 0.0 | 0.29 | 11.54 | 0.0 | 0.23 | -4.17 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 69.23 | 153.41 | 0.0 |
| 19Q2 (2) | -0.35 | 22.22 | 0.0 | 1.48 | 957.14 | 0.0 | -0.65 | 43.48 | 0.0 | 0.01 | 200.0 | 0.0 | 1.13 | 464.52 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 1.56 | -33.98 | 0.0 | 0.26 | 13.04 | 0.0 | 0.24 | -4.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -129.63 | 19.34 | 0.0 |
| 19Q1 (1) | -0.45 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -1.15 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.37 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -160.71 | 0.0 | 0.0 |
