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) | -0.18 | 0 | -0.4 | 0 | -0.46 | 0 | 0 | 0 | -0.58 | 0 | 0.02 | 100.0 | 0 | 0 | 0.30 | 42.6 | 1.09 | 251.61 | 0.94 | 129.27 | 0.1 | 0.0 | 0 | 0 | -17.31 | 0 |
| 2022 (9) | 1.58 | 167.8 | 0.53 | 0 | -0.71 | 0 | 0 | 0 | 2.11 | 1218.75 | 0.01 | 0.0 | 0 | 0 | 0.21 | 9.13 | 0.31 | -62.65 | 0.41 | -48.75 | 0.1 | 0.0 | 0 | 0 | 309.80 | 372.58 |
| 2021 (8) | 0.59 | -36.56 | -0.43 | 0 | -0.09 | 0 | 0 | 0 | 0.16 | 0 | 0.01 | 0.0 | 0 | 0 | 0.19 | -39.92 | 0.83 | 1560.0 | 0.8 | 566.67 | 0.1 | 0.0 | 0 | 0 | 65.56 | -83.79 |
| 2020 (7) | 0.93 | 138.46 | -1.78 | 0 | -0.21 | 0 | -0.01 | 0 | -0.85 | 0 | 0.01 | 0.0 | 0 | 0 | 0.32 | 30.06 | 0.05 | -91.67 | 0.12 | -80.0 | 0.1 | 0.0 | 0.01 | 0.0 | 404.35 | 636.12 |
| 2019 (6) | 0.39 | 18.18 | 0.23 | 0 | -0.08 | 0 | 0 | 0 | 0.62 | 0 | 0.01 | -50.0 | 0 | 0 | 0.24 | -56.33 | 0.6 | -6.25 | 0.6 | -9.09 | 0.1 | 400.0 | 0.01 | 0 | 54.93 | 13.19 |
| 2018 (5) | 0.33 | 0 | -0.43 | 0 | 0 | 0 | 0 | 0 | -0.1 | 0 | 0.02 | 100.0 | 0 | 0 | 0.56 | 50.42 | 0.64 | 190.91 | 0.66 | -35.29 | 0.02 | 0.0 | 0 | 0 | 48.53 | 0 |
| 2017 (4) | -0.96 | 0 | 0.55 | 243.75 | 0 | 0 | 0.05 | 0 | -0.41 | 0 | 0.01 | 0.0 | 0 | 0 | 0.37 | -38.52 | 0.22 | 0 | 1.02 | 0 | 0.02 | 0.0 | 0.01 | 0.0 | -91.43 | 0 |
| 2016 (3) | -0.56 | 0 | 0.16 | 0 | -0.01 | 0 | 0 | 0 | -0.4 | 0 | 0.01 | -50.0 | 0 | 0 | 0.60 | -35.24 | -0.25 | 0 | -0.16 | 0 | 0.02 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.41 | 0 | -0.09 | 0 | 0.01 | 0 | -0.05 | 0 | -0.5 | 0 | 0.02 | 100.0 | 0 | 0 | 0.93 | 107.44 | -0.19 | 0 | -0.13 | 0 | 0.02 | -33.33 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.16 | 77.78 | -0.11 | 0 | 0 | 0 | -0.01 | 0 | 0.05 | -50.0 | 0.01 | 0.0 | 0 | 0 | 0.45 | 17.49 | -0.16 | 0 | -0.06 | 0 | 0.03 | -25.0 | 0.01 | -50.0 | 0.00 | 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) | 1.42 | 291.89 | 21.37 | -1.39 | -3575.0 | -768.75 | -0.32 | -220.0 | -1500.0 | 0 | -100.0 | 0 | 0.03 | 104.29 | -97.03 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.68 | 423.08 | 195.65 | 0.54 | 315.38 | 134.78 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 249.12 | 153.86 | -46.77 |
| 23Q3 (19) | -0.74 | 3.9 | -29.82 | 0.04 | -92.31 | -97.14 | -0.1 | -400.0 | 84.62 | 0.01 | 0 | 0 | -0.7 | -180.0 | -184.34 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.03 | 0 | 0 | 0.13 | -48.0 | 333.33 | 0.13 | -40.91 | 62.5 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | -462.50 | -44.16 | 10.75 |
| 23Q2 (18) | -0.77 | -862.5 | -79.07 | 0.52 | 18.18 | 18.18 | -0.02 | 0.0 | 0.0 | 0 | 100.0 | 0 | -0.25 | -169.44 | -2600.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.25 | 525.0 | 212.5 | 0.22 | 340.0 | 144.44 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -320.83 | -180.73 | 17.93 |
| 23Q1 (17) | -0.08 | -106.84 | -105.71 | 0.44 | 375.0 | 138.26 | -0.02 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.36 | -64.36 | 44.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.04 | -82.61 | 300.0 | 0.05 | -78.26 | 400.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -114.29 | -124.42 | -102.45 |
| 22Q4 (16) | 1.17 | 305.26 | 192.5 | -0.16 | -111.43 | 70.37 | -0.02 | 96.92 | 0.0 | 0 | 0 | 0 | 1.01 | 21.69 | 821.43 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.23 | 666.67 | -75.0 | 0.23 | 187.5 | -70.51 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | 468.00 | 190.32 | 836.0 |
| 22Q3 (15) | -0.57 | -32.56 | -32.56 | 1.4 | 218.18 | 115.38 | -0.65 | -3150.0 | -3150.0 | 0 | 0 | 0 | 0.83 | 8200.0 | 277.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.03 | -62.5 | -25.0 | 0.08 | -11.11 | -20.0 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | -518.18 | -32.56 | -44.61 |
| 22Q2 (14) | -0.43 | -130.71 | -326.32 | 0.44 | 138.26 | 309.52 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | -96.0 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.08 | 500.0 | 366.67 | 0.09 | 800.0 | 1000.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -390.91 | -108.38 | -120.57 |
| 22Q1 (13) | 1.4 | 250.0 | 218.18 | -1.15 | -112.96 | -248.48 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.25 | 278.57 | 127.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -102.17 | 77.78 | 0.01 | -98.72 | 112.5 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 4666.67 | 9233.33 | 0 |
| 21Q4 (12) | 0.4 | 193.02 | 2100.0 | -0.54 | -183.08 | -80.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.14 | -163.64 | 56.25 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.92 | 2200.0 | 1433.33 | 0.78 | 680.0 | 875.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | 113.95 | 350.0 |
| 21Q3 (11) | -0.43 | -326.32 | -30.3 | 0.65 | 409.52 | 1725.0 | -0.02 | 0.0 | 86.67 | 0 | 0 | 0 | 0.22 | 1200.0 | 159.46 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.14 | 0 | 0 | 0.04 | 233.33 | 0 | 0.1 | 1100.0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -358.33 | -118.86 | 78.28 |
| 21Q2 (10) | 0.19 | -56.82 | 147.5 | -0.21 | 36.36 | -205.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 100.0 | -0.02 | -118.18 | 90.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.03 | 66.67 | -130.0 | -0.01 | 87.5 | -108.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 1900.00 | 0 | 812.5 |
| 21Q1 (9) | 0.44 | 2300.0 | -73.81 | -0.33 | -10.0 | 79.88 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 134.38 | 175.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -250.0 | 18.18 | -0.08 | -200.0 | 11.11 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.02 | 93.94 | -133.33 | -0.3 | -650.0 | 14.29 | -0.02 | 86.67 | 0.0 | 0 | 0 | 0 | -0.32 | 13.51 | -10.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.06 | 0 | -92.68 | 0.08 | 0 | -90.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | -20.00 | 98.79 | -376.67 |
| 20Q3 (7) | -0.33 | 17.5 | 8.33 | -0.04 | -120.0 | 78.95 | -0.15 | -650.0 | -650.0 | 0 | 100.0 | 0 | -0.37 | -85.0 | 32.73 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | 100.0 | 0 | -100.0 | 100.0 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | -1650.00 | -518.75 | 0 |
| 20Q2 (6) | -0.4 | -123.81 | -281.82 | 0.2 | 112.2 | -75.9 | -0.02 | 0.0 | 0.0 | -0.01 | 0 | 0 | -0.2 | -600.0 | -119.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | 190.91 | 242.86 | 0.12 | 233.33 | 300.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -266.67 | 0 | 0 |
| 20Q1 (5) | 1.68 | 2700.0 | 265.22 | -1.64 | -368.57 | -1950.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 113.79 | -89.47 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.11 | -113.41 | -83.33 | -0.09 | -111.25 | -80.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.06 | 116.67 | 0.0 | -0.35 | -84.21 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.29 | 47.27 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.38 | 0 | 0.0 | 0.82 | 1011.11 | 0.0 | 0.8 | 1100.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.23 | 0 | 0.0 |
| 19Q3 (3) | -0.36 | -263.64 | 0.0 | -0.19 | -122.89 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.55 | -152.38 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.09 | -28.57 | 0.0 | -0.08 | -33.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.22 | -52.17 | 0.0 | 0.83 | 1137.5 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.05 | 176.32 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.07 | -16.67 | 0.0 | -0.06 | -20.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
