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) | 2.05 | -25.99 | -0.82 | 0 | -2.27 | 0 | -0.1 | 0 | 1.23 | -64.66 | 0.43 | -41.1 | -0.37 | 0 | 5.76 | -41.33 | 2.08 | -16.13 | 1.99 | -22.27 | 0.45 | 25.0 | 0.07 | 40.0 | 81.67 | -12.43 |
| 2022 (9) | 2.77 | 34.47 | 0.71 | 0 | -2.14 | 0 | 0.22 | 0 | 3.48 | 532.73 | 0.73 | 4.29 | -0.27 | 0 | 9.81 | -9.59 | 2.48 | 10.22 | 2.56 | 6.22 | 0.36 | 2.86 | 0.05 | 0.0 | 93.27 | 27.22 |
| 2021 (8) | 2.06 | 24.1 | -1.51 | 0 | 1.1 | 0 | -0.12 | 0 | 0.55 | -57.36 | 0.7 | 268.42 | -0.03 | 0 | 10.85 | 209.02 | 2.25 | 50.0 | 2.41 | 92.8 | 0.35 | -5.41 | 0.05 | 0.0 | 73.31 | -26.25 |
| 2020 (7) | 1.66 | 18.57 | -0.37 | 0 | -1.18 | 0 | 0.04 | 0 | 1.29 | 4.88 | 0.19 | 171.43 | -0.02 | 0 | 3.51 | 144.84 | 1.5 | 17.19 | 1.25 | 8.7 | 0.37 | -2.63 | 0.05 | -16.67 | 99.40 | 12.89 |
| 2019 (6) | 1.4 | -1.41 | -0.17 | 0 | 0.61 | 0 | -0.03 | 0 | 1.23 | 115.79 | 0.07 | -41.67 | -0.02 | 0 | 1.43 | -51.83 | 1.28 | 60.0 | 1.15 | 55.41 | 0.38 | 31.03 | 0.06 | 20.0 | 88.05 | -33.03 |
| 2018 (5) | 1.42 | 82.05 | -0.85 | 0 | -1.33 | 0 | 0.01 | 0 | 0.57 | 18.75 | 0.12 | -42.86 | -0.04 | 0 | 2.98 | -50.8 | 0.8 | 3.9 | 0.74 | 27.59 | 0.29 | 26.09 | 0.05 | 0.0 | 131.48 | 44.97 |
| 2017 (4) | 0.78 | -11.36 | -0.3 | 0 | 0.33 | -36.54 | -0.08 | 0 | 0.48 | 0 | 0.21 | -72.37 | 0 | 0 | 6.05 | -73.24 | 0.77 | -27.36 | 0.58 | -32.56 | 0.23 | 155.56 | 0.05 | 66.67 | 90.70 | 1.0 |
| 2016 (3) | 0.88 | 0 | -1.0 | 0 | 0.52 | 0 | -0.03 | 0 | -0.12 | 0 | 0.76 | 0 | 0 | 0 | 22.62 | 0 | 1.06 | 0 | 0.86 | 0 | 0.09 | 0 | 0.03 | 0 | 89.80 | 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) | 0.98 | 44.12 | -13.27 | -0.2 | 35.48 | -122.22 | -0.03 | -50.0 | -50.0 | -0.03 | 0 | -137.5 | 0.78 | 110.81 | -25.0 | 0.02 | -91.3 | 100.0 | -0.18 | -800.0 | -260.0 | 1.25 | -87.23 | 96.25 | 0.28 | -68.18 | -6.67 | 0.16 | -82.42 | 14.29 | 0.12 | 9.09 | 33.33 | 0.02 | 0.0 | 100.0 | 326.67 | 399.61 | -30.62 |
| 23Q3 (19) | 0.68 | 112.5 | 28.3 | -0.31 | -287.5 | -47.62 | -0.02 | 99.09 | 99.06 | 0 | 100.0 | 100.0 | 0.37 | 54.17 | 15.62 | 0.23 | 43.75 | -34.29 | -0.02 | 85.71 | 60.0 | 9.79 | -3.96 | -39.32 | 0.88 | 225.93 | 0.0 | 0.91 | 139.47 | -2.15 | 0.11 | 0.0 | 22.22 | 0.02 | 0.0 | 100.0 | 65.38 | 4.21 | 27.07 |
| 23Q2 (18) | 0.32 | 300.0 | -45.76 | -0.08 | 65.22 | 84.91 | -2.19 | -7200.0 | -22000.0 | -0.03 | 40.0 | -123.08 | 0.24 | 260.0 | 300.0 | 0.16 | 700.0 | 77.78 | -0.14 | -366.67 | 12.5 | 10.19 | 898.73 | 92.5 | 0.27 | -57.81 | -47.06 | 0.38 | -29.63 | -40.62 | 0.11 | 0.0 | 22.22 | 0.02 | 0.0 | 100.0 | 62.75 | 425.49 | -21.3 |
| 23Q1 (17) | 0.08 | -92.92 | -84.62 | -0.23 | -155.56 | -114.94 | -0.03 | -50.0 | -50.0 | -0.05 | -162.5 | -225.0 | -0.15 | -114.42 | -107.28 | 0.02 | 100.0 | -92.86 | -0.03 | 40.0 | -200.0 | 1.02 | 60.2 | -92.71 | 0.64 | 113.33 | -18.99 | 0.54 | 285.71 | -35.71 | 0.11 | 22.22 | 22.22 | 0.02 | 100.0 | 100.0 | 11.94 | -97.46 | -78.42 |
| 22Q4 (16) | 1.13 | 113.21 | 25.56 | -0.09 | 57.14 | -12.5 | -0.02 | 99.06 | 0.0 | 0.08 | 500.0 | 188.89 | 1.04 | 225.0 | 26.83 | 0.01 | -97.14 | -90.0 | -0.05 | 0.0 | 0 | 0.64 | -96.05 | -90.38 | 0.3 | -65.91 | -28.57 | 0.14 | -84.95 | -26.32 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 470.83 | 815.02 | 46.48 |
| 22Q3 (15) | 0.53 | -10.17 | -1.85 | -0.21 | 60.38 | -23.53 | -2.12 | -21300.0 | -61.83 | -0.02 | -115.38 | -300.0 | 0.32 | 433.33 | -13.51 | 0.35 | 288.89 | 16.67 | -0.05 | 68.75 | 0 | 16.13 | 204.66 | 5.38 | 0.88 | 72.55 | 2.33 | 0.93 | 45.31 | 24.0 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 51.46 | -35.46 | -19.96 |
| 22Q2 (14) | 0.59 | 13.46 | 521.43 | -0.53 | -134.42 | -235.9 | 0.01 | 150.0 | 133.33 | 0.13 | 225.0 | 119.4 | 0.06 | -97.09 | -76.0 | 0.09 | -67.86 | 28.57 | -0.16 | -1500.0 | -700.0 | 5.29 | -62.18 | 1.34 | 0.51 | -35.44 | 27.5 | 0.64 | -23.81 | -33.33 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 79.73 | 44.13 | 697.97 |
| 22Q1 (13) | 0.52 | -42.22 | -31.58 | 1.54 | 2025.0 | 193.33 | -0.02 | 0.0 | -100.81 | 0.04 | 144.44 | -93.65 | 2.06 | 151.22 | 331.46 | 0.28 | 180.0 | 27.27 | -0.01 | 0 | 0.0 | 14.00 | 111.4 | 3.73 | 0.79 | 88.1 | 38.6 | 0.84 | 342.11 | 61.54 | 0.09 | 12.5 | -10.0 | 0.01 | 0.0 | 0.0 | 55.32 | -82.79 | -54.14 |
| 21Q4 (12) | 0.9 | 66.67 | -15.09 | -0.08 | 52.94 | -60.0 | -0.02 | 98.47 | 0.0 | -0.09 | -1000.0 | -228.57 | 0.82 | 121.62 | -18.81 | 0.1 | -66.67 | 66.67 | 0 | 0 | 0 | 6.62 | -56.73 | 52.32 | 0.42 | -51.16 | 50.0 | 0.19 | -74.67 | 18.75 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 321.43 | 400.0 | -24.19 |
| 21Q3 (11) | 0.54 | 485.71 | -5.26 | -0.17 | -143.59 | 10.53 | -1.31 | -4266.67 | -23.58 | 0.01 | 101.49 | 200.0 | 0.37 | 48.0 | -2.63 | 0.3 | 328.57 | 2900.0 | 0 | 100.0 | 100.0 | 15.31 | 193.0 | 2762.24 | 0.86 | 115.0 | 11.69 | 0.75 | -21.88 | 19.05 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 64.29 | 582.14 | -17.67 |
| 21Q2 (10) | -0.14 | -118.42 | -227.27 | 0.39 | 123.64 | 4000.0 | -0.03 | -101.21 | 40.0 | -0.67 | -206.35 | -2133.33 | 0.25 | 128.09 | 150.0 | 0.07 | -68.18 | 600.0 | -0.02 | -100.0 | 0 | 5.22 | -61.3 | 532.09 | 0.4 | -29.82 | 14.29 | 0.96 | 84.62 | 182.35 | 0.08 | -20.0 | -20.0 | 0.01 | 0.0 | 0.0 | -13.33 | -111.05 | -154.55 |
| 21Q1 (9) | 0.76 | -28.3 | 1050.0 | -1.65 | -3200.0 | -1275.0 | 2.47 | 12450.0 | 6275.0 | 0.63 | 800.0 | 0 | -0.89 | -188.12 | -345.0 | 0.22 | 266.67 | 100.0 | -0.01 | 0 | 0.0 | 13.50 | 210.43 | 16.56 | 0.57 | 103.57 | 375.0 | 0.52 | 225.0 | 333.33 | 0.1 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 120.63 | -71.55 | 446.83 |
| 20Q4 (8) | 1.06 | 85.96 | 6.0 | -0.05 | 73.68 | 0.0 | -0.02 | 98.11 | 92.59 | 0.07 | 800.0 | 250.0 | 1.01 | 165.79 | 6.32 | 0.06 | 500.0 | 500.0 | 0 | 100.0 | 0 | 4.35 | 713.04 | 369.57 | 0.28 | -63.64 | 75.0 | 0.16 | -74.6 | 33.33 | 0.08 | -11.11 | -20.0 | 0.01 | 0.0 | 0.0 | 424.00 | 443.02 | -2.48 |
| 20Q3 (7) | 0.57 | 418.18 | 58.33 | -0.19 | -1800.0 | -375.0 | -1.06 | -2020.0 | -523.53 | -0.01 | 66.67 | 75.0 | 0.38 | 280.0 | 18.75 | 0.01 | 0.0 | -50.0 | -0.01 | 0 | 0 | 0.53 | -35.29 | -56.42 | 0.77 | 120.0 | 18.46 | 0.63 | 85.29 | 8.62 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 78.08 | 219.43 | 47.49 |
| 20Q2 (6) | 0.11 | 237.5 | 83.33 | -0.01 | 91.67 | 83.33 | -0.05 | -25.0 | -104.35 | -0.03 | 0 | -200.0 | 0.1 | 150.0 | 0 | 0.01 | -90.91 | -66.67 | 0 | 100.0 | 100.0 | 0.83 | -92.86 | -72.73 | 0.35 | 191.67 | 169.23 | 0.34 | 183.33 | 126.67 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 24.44 | 170.28 | 5.93 |
| 20Q1 (5) | -0.08 | -108.0 | -300.0 | -0.12 | -140.0 | -300.0 | -0.04 | 85.19 | 63.64 | 0 | -100.0 | 0 | -0.2 | -121.05 | -300.0 | 0.11 | 1000.0 | 1000.0 | -0.01 | 0 | 50.0 | 11.58 | 1150.53 | 1266.32 | 0.12 | -25.0 | -64.71 | 0.12 | 0.0 | -60.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -34.78 | -108.0 | -613.04 |
| 19Q4 (4) | 1.0 | 177.78 | 0.0 | -0.05 | -25.0 | 0.0 | -0.27 | -58.82 | 0.0 | 0.02 | 150.0 | 0.0 | 0.95 | 196.88 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.93 | -24.54 | 0.0 | 0.16 | -75.38 | 0.0 | 0.12 | -79.31 | 0.0 | 0.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 434.78 | 721.26 | 0.0 |
| 19Q3 (3) | 0.36 | 500.0 | 0.0 | -0.04 | 33.33 | 0.0 | -0.17 | -114.78 | 0.0 | -0.04 | -300.0 | 0.0 | 0.32 | 0 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 100.0 | 0.0 | 1.23 | -59.51 | 0.0 | 0.65 | 400.0 | 0.0 | 0.58 | 286.67 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 52.94 | 129.41 | 0.0 |
| 19Q2 (2) | 0.06 | 400.0 | 0.0 | -0.06 | -100.0 | 0.0 | 1.15 | 1145.45 | 0.0 | -0.01 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | 200.0 | 0.0 | -0.01 | 50.0 | 0.0 | 3.03 | 257.58 | 0.0 | 0.13 | -61.76 | 0.0 | 0.15 | -50.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 23.08 | 573.08 | 0.0 |
| 19Q1 (1) | -0.02 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.88 | 0.0 | 0.0 |
