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) | 0.63 | -50.39 | -0.8 | 0 | -0.37 | 0 | 0 | 0 | -0.17 | 0 | 0.66 | 164.0 | 0.01 | 0 | 12.77 | 176.26 | 1.07 | -12.3 | 1.13 | -13.08 | 0.2 | 11.11 | 0 | 0 | 47.37 | -44.8 |
| 2022 (9) | 1.27 | -15.89 | -0.51 | 0 | -0.59 | 0 | -0.01 | 0 | 0.76 | 90.0 | 0.25 | 257.14 | 0 | 0 | 4.62 | 213.57 | 1.22 | 4.27 | 1.3 | 27.45 | 0.18 | 5.88 | 0 | 0 | 85.81 | -32.37 |
| 2021 (8) | 1.51 | 96.1 | -1.11 | 0 | -0.52 | 0 | 0.01 | 0 | 0.4 | -37.5 | 0.07 | -46.15 | 0 | 0 | 1.47 | -52.16 | 1.17 | 12.5 | 1.02 | 34.21 | 0.17 | 6.25 | 0 | 0 | 126.89 | 51.61 |
| 2020 (7) | 0.77 | 32.76 | -0.13 | 0 | 1.4 | 351.61 | 0 | 0 | 0.64 | 178.26 | 0.13 | -62.86 | 0 | 0 | 3.08 | -66.29 | 1.04 | 15.56 | 0.76 | 10.14 | 0.16 | 33.33 | 0 | 0 | 83.70 | 21.21 |
| 2019 (6) | 0.58 | 23.4 | -0.35 | 0 | 0.31 | -53.73 | 0 | 0 | 0.23 | 0 | 0.35 | -76.67 | 0 | 0 | 9.14 | -79.04 | 0.9 | 26.76 | 0.69 | 18.97 | 0.12 | 300.0 | 0.03 | 0.0 | 69.05 | -5.98 |
| 2018 (5) | 0.47 | -24.19 | -1.48 | 0 | 0.67 | 0 | 0 | 0 | -1.01 | 0 | 1.5 | 2400.0 | 0 | 0 | 43.60 | 2072.97 | 0.71 | 26.79 | 0.58 | 31.82 | 0.03 | 50.0 | 0.03 | 0.0 | 73.44 | -41.96 |
| 2017 (4) | 0.62 | 34.78 | -0.09 | 0 | -0.07 | 0 | 0 | 0 | 0.53 | 1.92 | 0.06 | 500.0 | 0 | 0 | 2.01 | 365.55 | 0.56 | 47.37 | 0.44 | 51.72 | 0.02 | 0.0 | 0.03 | 0 | 126.53 | -14.73 |
| 2016 (3) | 0.46 | 0 | 0.06 | 0 | -0.11 | 0 | 0 | 0 | 0.52 | 0 | 0.01 | 0 | 0 | 0 | 0.43 | 0 | 0.38 | 0 | 0.29 | 0 | 0.02 | 0 | 0 | 0 | 148.39 | 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) | 0.3 | 114.29 | -26.83 | -0.12 | -9.09 | -50.0 | 0.36 | 151.43 | 1900.0 | 0.01 | 0 | 0.0 | 0.18 | 500.0 | -45.45 | 0.05 | -61.54 | -37.5 | 0 | 0 | 0 | 3.91 | -61.54 | -38.48 | 0.28 | 12.0 | 47.37 | 0.24 | -7.69 | -20.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 103.45 | 129.06 | -11.69 |
| 23Q3 (19) | 0.14 | 55.56 | -46.15 | -0.11 | 85.14 | 15.38 | -0.7 | -6900.0 | -29.63 | 0 | 100.0 | 100.0 | 0.03 | 104.62 | -76.92 | 0.13 | -70.45 | 160.0 | 0 | -100.0 | 0 | 10.16 | -69.99 | 186.41 | 0.25 | -7.41 | -24.24 | 0.26 | -16.13 | -29.73 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 45.16 | 80.65 | -27.05 |
| 23Q2 (18) | 0.09 | 0.0 | -70.0 | -0.74 | -535.29 | -957.14 | -0.01 | 50.0 | 50.0 | -0.01 | 0 | 0 | -0.65 | -350.0 | -382.61 | 0.44 | 1366.67 | 528.57 | 0.01 | 0 | 0 | 33.85 | 1377.95 | 591.43 | 0.27 | -3.57 | -27.03 | 0.31 | -3.12 | -11.43 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 25.00 | 2.78 | -67.5 |
| 23Q1 (17) | 0.09 | -78.05 | -70.0 | 0.17 | 312.5 | 170.83 | -0.02 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 0.26 | -21.21 | 333.33 | 0.03 | -62.5 | -40.0 | 0 | 0 | 0 | 2.29 | -63.93 | -40.46 | 0.28 | 47.37 | -15.15 | 0.32 | 6.67 | 10.34 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 24.32 | -79.24 | -73.24 |
| 22Q4 (16) | 0.41 | 57.69 | -28.07 | -0.08 | 38.46 | -700.0 | -0.02 | 96.3 | 0.0 | 0.01 | 200.0 | 0 | 0.33 | 153.85 | -41.07 | 0.08 | 60.0 | 700.0 | 0 | 0 | 0 | 6.35 | 79.05 | 700.0 | 0.19 | -42.42 | -38.71 | 0.3 | -18.92 | 0.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 117.14 | 89.23 | -30.13 |
| 22Q3 (15) | 0.26 | -13.33 | -13.33 | -0.13 | -85.71 | 71.74 | -0.54 | -2600.0 | -17.39 | -0.01 | 0 | 0 | 0.13 | -43.48 | 181.25 | 0.05 | -28.57 | 0 | 0 | 0 | 0 | 3.55 | -27.56 | 0 | 0.33 | -10.81 | 6.45 | 0.37 | 5.71 | 32.14 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 61.90 | -19.52 | -33.97 |
| 22Q2 (14) | 0.3 | 0.0 | 42.86 | -0.07 | 70.83 | 87.04 | -0.02 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 0.23 | 283.33 | 169.7 | 0.07 | 40.0 | 75.0 | 0 | 0 | 0 | 4.90 | 27.27 | 40.73 | 0.37 | 12.12 | 23.33 | 0.35 | 20.69 | 45.83 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 76.92 | -15.38 | 2.56 |
| 22Q1 (13) | 0.3 | -47.37 | -30.23 | -0.24 | -2300.0 | -166.67 | -0.02 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.06 | -89.29 | -82.35 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 3.85 | 384.62 | 303.85 | 0.33 | 6.45 | 26.92 | 0.29 | -3.33 | 38.1 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 90.91 | -45.77 | -47.15 |
| 21Q4 (12) | 0.57 | 90.0 | 216.67 | -0.01 | 97.83 | 0.0 | -0.02 | 95.65 | -101.1 | 0 | 0 | 0 | 0.56 | 450.0 | 229.41 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.79 | 0 | -9.52 | 0.31 | 0.0 | 10.71 | 0.3 | 7.14 | 30.43 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 167.65 | 78.82 | 151.47 |
| 21Q3 (11) | 0.3 | 42.86 | 66.67 | -0.46 | 14.81 | -4500.0 | -0.46 | -2200.0 | -17.95 | 0 | -100.0 | 0 | -0.16 | 51.52 | -194.12 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.31 | 3.33 | 47.62 | 0.28 | 16.67 | 75.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 93.75 | 25.0 | 4.17 |
| 21Q2 (10) | 0.21 | -51.16 | 23.53 | -0.54 | -500.0 | -980.0 | -0.02 | 0.0 | 0.0 | 0.01 | 200.0 | 0 | -0.33 | -197.06 | -375.0 | 0.04 | 300.0 | -20.0 | 0 | 0 | 0 | 3.48 | 265.22 | -24.87 | 0.3 | 15.38 | 3.45 | 0.24 | 14.29 | 20.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 75.00 | -56.4 | 5.88 |
| 21Q1 (9) | 0.43 | 138.89 | 79.17 | -0.09 | -800.0 | -28.57 | -0.02 | -101.1 | 0.0 | -0.01 | 0 | 0 | 0.34 | 100.0 | 100.0 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | 0.95 | 8.57 | -86.67 | 0.26 | -7.14 | 0.0 | 0.21 | -8.7 | 16.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 172.00 | 158.0 | 57.67 |
| 20Q4 (8) | 0.18 | 0.0 | -53.85 | -0.01 | 0.0 | 80.0 | 1.82 | 566.67 | 9200.0 | 0 | 0 | 0 | 0.17 | 0.0 | -50.0 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.88 | -10.53 | -81.4 | 0.28 | 33.33 | 16.67 | 0.23 | 43.75 | 43.75 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 66.67 | -25.93 | -65.81 |
| 20Q3 (7) | 0.18 | 5.88 | 260.0 | -0.01 | 80.0 | 96.0 | -0.39 | -1850.0 | 0.0 | 0 | 0 | 0 | 0.17 | 41.67 | 185.0 | 0.01 | -80.0 | -96.0 | 0 | 0 | 0 | 0.98 | -78.82 | -96.08 | 0.21 | -27.59 | -16.0 | 0.16 | -20.0 | -23.81 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 90.00 | 27.06 | 350.0 |
| 20Q2 (6) | 0.17 | -29.17 | 666.67 | -0.05 | 28.57 | 0.0 | -0.02 | 0.0 | -102.74 | 0 | 0 | 0 | 0.12 | -29.41 | 250.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0 | 4.63 | -35.19 | -7.41 | 0.29 | 11.54 | 20.83 | 0.2 | 11.11 | 17.65 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 70.83 | -35.07 | 595.83 |
| 20Q1 (5) | 0.24 | -38.46 | 50.0 | -0.07 | -40.0 | 0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.17 | -50.0 | 6.25 | 0.07 | 40.0 | 0 | 0 | 0 | 0 | 7.14 | 51.43 | 0 | 0.26 | 8.33 | 52.94 | 0.18 | 12.5 | 20.0 | 0.04 | 33.33 | 33.33 | 0 | -100.0 | -100.0 | 109.09 | -44.06 | 29.55 |
| 19Q4 (4) | 0.39 | 680.0 | 0.0 | -0.05 | 80.0 | 0.0 | -0.02 | 94.87 | 0.0 | 0 | 0 | 0.0 | 0.34 | 270.0 | 0.0 | 0.05 | -80.0 | 0.0 | 0 | 0 | 0.0 | 4.72 | -81.13 | 0.0 | 0.24 | -4.0 | 0.0 | 0.16 | -23.81 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 195.00 | 875.0 | 0.0 |
| 19Q3 (3) | 0.05 | 266.67 | 0.0 | -0.25 | -400.0 | 0.0 | -0.39 | -153.42 | 0.0 | 0 | 0 | 0.0 | -0.2 | -150.0 | 0.0 | 0.25 | 400.0 | 0.0 | 0 | 0 | 0.0 | 25.00 | 400.0 | 0.0 | 0.25 | 4.17 | 0.0 | 0.21 | 23.53 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 20.00 | 240.0 | 0.0 |
| 19Q2 (2) | -0.03 | -118.75 | 0.0 | -0.05 | 0 | 0.0 | 0.73 | 3750.0 | 0.0 | 0 | 0 | 0.0 | -0.08 | -150.0 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 5.00 | 0 | 0.0 | 0.24 | 41.18 | 0.0 | 0.17 | 13.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -14.29 | -116.96 | 0.0 |
| 19Q1 (1) | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.16 | 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 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 84.21 | 0.0 | 0.0 |
