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) | 0.57 | -67.43 | 0 | 0 | -0.55 | 0 | 0.04 | 0 | 0.57 | -79.57 | 0.02 | -66.67 | 0 | 0 | 0.04 | -64.79 | 0.85 | -35.61 | 0.22 | -45.0 | 0.29 | -9.38 | 0.02 | 100.0 | 107.55 | -55.14 |
| 2022 (9) | 1.75 | 92.31 | 1.04 | 0 | -4.51 | 0 | -0.36 | 0 | 2.79 | 342.86 | 0.06 | 100.0 | 0 | 0 | 0.12 | 128.21 | 1.32 | -20.0 | 0.4 | 21.21 | 0.32 | 0.0 | 0.01 | -50.0 | 239.73 | 76.5 |
| 2021 (8) | 0.91 | -64.03 | -0.28 | 0 | -2.82 | 0 | 0 | 0 | 0.63 | -70.83 | 0.03 | -92.5 | 0 | 0 | 0.05 | -91.87 | 1.65 | -30.38 | 0.33 | -54.17 | 0.32 | 0.0 | 0.02 | 0.0 | 135.82 | -43.09 |
| 2020 (7) | 2.53 | -41.3 | -0.37 | 0 | 0.05 | 0 | 0.24 | 0 | 2.16 | -30.55 | 0.4 | 11.11 | 0 | 0 | 0.62 | 25.88 | 2.37 | -32.67 | 0.72 | -65.22 | 0.32 | -27.27 | 0.02 | 100.0 | 238.68 | 39.55 |
| 2019 (6) | 4.31 | 178.06 | -1.2 | 0 | -2.67 | 0 | -0.03 | 0 | 3.11 | 146.83 | 0.36 | 227.27 | 0 | 0 | 0.50 | 259.09 | 3.52 | -28.6 | 2.07 | -47.86 | 0.44 | 340.0 | 0.01 | -50.0 | 171.03 | 351.3 |
| 2018 (5) | 1.55 | -63.18 | -0.29 | 0 | -2.5 | 0 | -0.08 | 0 | 1.26 | -59.87 | 0.11 | 22.22 | 0 | 0 | 0.14 | 16.85 | 4.93 | 1.44 | 3.97 | 34.12 | 0.1 | -37.5 | 0.02 | 0.0 | 37.90 | -71.73 |
| 2017 (4) | 4.21 | 18.26 | -1.07 | 0 | -1.3 | 0 | 0.15 | 400.0 | 3.14 | -7.92 | 0.09 | -35.71 | 0 | 0 | 0.12 | -31.4 | 4.86 | 3.4 | 2.96 | 15.18 | 0.16 | -20.0 | 0.02 | 0.0 | 134.08 | 5.08 |
| 2016 (3) | 3.56 | 23.61 | -0.15 | 0 | -3.23 | 0 | 0.03 | 0 | 3.41 | 0 | 0.14 | 100.0 | 0 | 0 | 0.17 | 90.25 | 4.7 | 28.42 | 2.57 | 27.23 | 0.2 | 11.11 | 0.02 | -33.33 | 127.60 | -1.2 |
| 2015 (2) | 2.88 | 9500.0 | -3.34 | 0 | 2.42 | 92.06 | -0.06 | 0 | -0.46 | 0 | 0.07 | -78.79 | 0 | 0 | 0.09 | -81.75 | 3.66 | 123.17 | 2.02 | 106.12 | 0.18 | 5.88 | 0.03 | -25.0 | 129.15 | 5022.87 |
| 2014 (1) | 0.03 | -96.97 | -1.25 | 0 | 1.26 | 133.33 | 0.03 | 50.0 | -1.22 | 0 | 0.33 | -13.16 | -0.01 | 0 | 0.50 | -29.4 | 1.64 | 34.43 | 0.98 | 34.25 | 0.17 | 54.55 | 0.04 | 33.33 | 2.52 | -97.78 |
| 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 | 9200.0 | -35.46 | -0.01 | 0.0 | -100.93 | -0.59 | -51.28 | 82.54 | 0.04 | 233.33 | 166.67 | 0.9 | 4600.0 | -63.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.41 | 86.36 | 41.38 | 0.11 | 57.14 | 1000.0 | 0.08 | 14.29 | 0.0 | 0 | -100.0 | 0 | 478.95 | 7284.21 | -69.43 |
| 23Q3 (19) | -0.01 | 98.57 | -101.0 | -0.01 | 0.0 | 0.0 | -0.39 | -262.5 | 79.14 | -0.03 | -200.0 | 70.0 | -0.02 | 97.18 | -102.02 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.22 | 15.79 | 15.79 | 0.07 | 0.0 | -46.15 | 0.07 | 0.0 | -12.5 | 0.01 | 0 | 0 | -6.67 | 98.67 | -101.4 |
| 23Q2 (18) | -0.7 | -294.44 | -14.75 | -0.01 | -150.0 | 50.0 | 0.24 | 26.32 | 380.0 | -0.01 | -133.33 | 92.31 | -0.71 | -286.84 | -12.7 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.09 | -14.83 | -37.28 | 0.19 | 533.33 | -58.7 | 0.07 | 333.33 | -56.25 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | -500.00 | -155.56 | -96.72 |
| 23Q1 (17) | 0.36 | -74.47 | 700.0 | 0.02 | -98.15 | 300.0 | 0.19 | 105.62 | -72.46 | 0.03 | 150.0 | 142.86 | 0.38 | -84.74 | 642.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.10 | 18.42 | 35.32 | 0.03 | -89.66 | -92.31 | -0.03 | -400.0 | -130.0 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 900.00 | -42.55 | 2800.0 |
| 22Q4 (16) | 1.41 | 41.0 | 206.82 | 1.08 | 10900.0 | 10700.0 | -3.38 | -80.75 | -1878.95 | -0.06 | 40.0 | 33.33 | 2.49 | 151.52 | 290.08 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.09 | -47.52 | 0 | 0.29 | 52.63 | -38.3 | 0.01 | -92.31 | -94.12 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 1566.67 | 229.0 | 396.72 |
| 22Q3 (15) | 1.0 | 263.93 | -44.13 | -0.01 | 50.0 | 0 | -1.87 | -3840.0 | 22.41 | -0.1 | 23.08 | -25.0 | 0.99 | 257.14 | -44.69 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.16 | 18.49 | -0.33 | 0.19 | -58.7 | -20.83 | 0.13 | -18.75 | 1400.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 476.19 | 287.35 | -81.38 |
| 22Q2 (14) | -0.61 | -916.67 | -79.41 | -0.02 | -100.0 | -100.0 | 0.05 | -92.75 | -94.51 | -0.13 | -85.71 | -208.33 | -0.63 | -800.0 | -80.0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.14 | 83.78 | 0 | 0.46 | 17.95 | -9.8 | 0.16 | 60.0 | 433.33 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -254.17 | -662.5 | 25.25 |
| 22Q1 (13) | -0.06 | 95.45 | -107.59 | -0.01 | -200.0 | 96.43 | 0.69 | 263.16 | 145.7 | -0.07 | 22.22 | -240.0 | -0.07 | 94.66 | -113.73 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0 | 0 | 0.39 | -17.02 | -11.36 | 0.1 | -41.18 | -28.57 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -33.33 | 93.69 | -109.28 |
| 21Q4 (12) | -1.32 | -173.74 | -211.86 | 0.01 | 0 | -96.67 | 0.19 | 107.88 | 152.78 | -0.09 | -12.5 | -175.0 | -1.31 | -173.18 | -188.51 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.47 | 95.83 | -42.68 | 0.17 | 1800.0 | -37.04 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | -528.00 | -120.65 | -261.08 |
| 21Q3 (11) | 1.79 | 626.47 | 279.0 | 0 | 100.0 | 100.0 | -2.41 | -364.84 | -205.06 | -0.08 | -166.67 | -161.54 | 1.79 | 611.43 | 262.73 | 0.02 | 0 | -71.43 | 0 | 0 | 0 | 0.16 | 0 | -50.35 | 0.24 | -52.94 | -83.33 | -0.01 | -133.33 | -101.49 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 2557.14 | 852.1 | 2017.86 |
| 21Q2 (10) | -0.34 | -143.04 | -136.96 | -0.01 | 96.43 | 96.15 | 0.91 | 160.26 | -32.09 | 0.12 | 140.0 | 500.0 | -0.35 | -168.63 | -153.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.51 | 15.91 | 5200.0 | 0.03 | -78.57 | 113.64 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | -340.00 | -194.68 | 0 |
| 21Q1 (9) | 0.79 | -33.05 | -44.76 | -0.28 | -193.33 | 12.5 | -1.51 | -319.44 | -978.57 | 0.05 | -58.33 | 350.0 | 0.51 | -65.54 | -54.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.44 | -46.34 | 266.67 | 0.14 | -48.15 | 1300.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 359.09 | 9.55 | -77.4 |
| 20Q4 (8) | 1.18 | 218.0 | -35.87 | 0.3 | 400.0 | 132.97 | -0.36 | 54.43 | 73.53 | 0.12 | -7.69 | 100.0 | 1.48 | 234.55 | 59.14 | 0.01 | -85.71 | 0 | 0 | 0 | 0 | 0.05 | -85.3 | 0 | 0.82 | -43.06 | 17.14 | 0.27 | -59.7 | -15.62 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 327.78 | 345.83 | -28.74 |
| 20Q3 (7) | -1.0 | -208.7 | -317.39 | -0.1 | 61.54 | -433.33 | -0.79 | -158.96 | -1416.67 | 0.13 | 550.0 | 360.0 | -1.1 | -266.67 | -324.49 | 0.07 | 133.33 | 40.0 | 0 | 0 | 0 | 0.33 | 6.19 | 22.56 | 1.44 | 14500.0 | 29.73 | 0.67 | 404.55 | -2.9 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | -133.33 | 0 | -331.88 |
| 20Q2 (6) | 0.92 | -35.66 | 187.5 | -0.26 | 18.75 | -550.0 | 1.34 | 1057.14 | 211.63 | 0.02 | 200.0 | 140.0 | 0.66 | -40.54 | 135.71 | 0.03 | -90.0 | 0.0 | 0 | 0 | 0 | 0.31 | -87.02 | 108.78 | -0.01 | -108.33 | -100.83 | -0.22 | -2300.0 | -134.38 | 0.08 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q1 (5) | 1.43 | -22.28 | -14.88 | -0.32 | 64.84 | -14.29 | -0.14 | 89.71 | 92.18 | -0.02 | -133.33 | 0 | 1.11 | 19.35 | -20.71 | 0.3 | 0 | 7.14 | 0 | 0 | 0 | 2.39 | 0 | 32.31 | 0.12 | -82.86 | -76.47 | 0.01 | -96.88 | -97.62 | 0.08 | 0.0 | -38.46 | 0 | 0 | 0 | 1588.89 | 245.41 | 420.17 |
| 19Q4 (4) | 1.84 | 300.0 | 0.0 | -0.91 | -3133.33 | 0.0 | -1.36 | -2366.67 | 0.0 | 0.06 | 220.0 | 0.0 | 0.93 | 89.8 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.7 | -36.94 | 0.0 | 0.32 | -53.62 | 0.0 | 0.08 | -27.27 | 0.0 | 0 | 0 | 0.0 | 460.00 | 700.0 | 0.0 |
| 19Q3 (3) | 0.46 | 43.75 | 0.0 | 0.03 | 175.0 | 0.0 | 0.06 | -86.05 | 0.0 | -0.05 | 0.0 | 0.0 | 0.49 | 75.0 | 0.0 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0.0 | 0.27 | 80.9 | 0.0 | 1.11 | -7.5 | 0.0 | 0.69 | 7.81 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 57.50 | 36.56 | 0.0 |
| 19Q2 (2) | 0.32 | -80.95 | 0.0 | -0.04 | 85.71 | 0.0 | 0.43 | 124.02 | 0.0 | -0.05 | 0 | 0.0 | 0.28 | -80.0 | 0.0 | 0.03 | -89.29 | 0.0 | 0 | 0 | 0.0 | 0.15 | -91.78 | 0.0 | 1.2 | 135.29 | 0.0 | 0.64 | 52.38 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 42.11 | -86.22 | 0.0 |
| 19Q1 (1) | 1.68 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -1.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 305.45 | 0.0 | 0.0 |
