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) | 0.43 | -93.08 | -0.45 | 0 | -0.36 | 0 | 0 | 0 | -0.02 | 0 | 0.54 | 35.0 | 0 | 0 | 1.54 | 36.2 | 1.41 | -43.82 | 1.14 | -46.48 | 0.17 | 0.0 | 0.01 | 0.0 | 32.58 | -87.88 |
| 2022 (9) | 6.21 | 0 | -0.66 | 0 | -4.51 | 0 | 0.01 | 0 | 5.55 | 0 | 0.4 | 110.53 | 0 | 0 | 1.13 | 54.54 | 2.51 | 53.05 | 2.13 | 52.14 | 0.17 | -10.53 | 0.01 | 0.0 | 268.83 | 0 |
| 2021 (8) | -3.67 | 0 | 0.22 | 0 | 3.56 | 0 | 0 | 0 | -3.45 | 0 | 0.19 | -13.64 | 0 | 0 | 0.73 | -32.26 | 1.64 | 0 | 1.4 | 13900.0 | 0.19 | 5.56 | 0.01 | 0.0 | -229.38 | 0 |
| 2020 (7) | 1.99 | 0 | -0.55 | 0 | -1.64 | 0 | 0 | 0 | 1.44 | 0 | 0.22 | 37.5 | 0 | 0 | 1.08 | 56.64 | -0.07 | 0 | 0.01 | -90.91 | 0.18 | 28.57 | 0.01 | 0.0 | 995.00 | 0 |
| 2019 (6) | -1.89 | 0 | 0.12 | 0 | 1.19 | 0 | 0 | 0 | -1.77 | 0 | 0.16 | 45.45 | 0 | 0 | 0.69 | 82.57 | 0.12 | -89.09 | 0.11 | -88.3 | 0.14 | 16.67 | 0.01 | 0.0 | -726.92 | 0 |
| 2018 (5) | 0.88 | -54.17 | -0.12 | 0 | -0.48 | 0 | 0 | 0 | 0.76 | -61.03 | 0.11 | 83.33 | 0 | 0 | 0.38 | 44.23 | 1.1 | 61.76 | 0.94 | 56.67 | 0.12 | 0.0 | 0.01 | 0.0 | 82.24 | -68.73 |
| 2017 (4) | 1.92 | 276.47 | 0.03 | 0 | -1.04 | 0 | 0 | 0 | 1.95 | 297.96 | 0.06 | -50.0 | 0 | 0 | 0.26 | -52.65 | 0.68 | -1.45 | 0.6 | -10.45 | 0.12 | -7.69 | 0.01 | 0.0 | 263.01 | 317.73 |
| 2016 (3) | 0.51 | -42.05 | -0.02 | 0 | -0.59 | 0 | 0 | 0 | 0.49 | -52.88 | 0.12 | 100.0 | 0 | 0 | 0.55 | 78.12 | 0.69 | 0 | 0.67 | 0 | 0.13 | -7.14 | 0.01 | 0.0 | 62.96 | 0 |
| 2015 (2) | 0.88 | 0 | 0.16 | 0 | -0.99 | 0 | 0 | 0 | 1.04 | 0 | 0.06 | -60.0 | 0 | 0 | 0.31 | -43.08 | -0.8 | 0 | -0.66 | 0 | 0.14 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -1.11 | 0 | -0.37 | 0 | 1.38 | 0 | 0 | 0 | -1.48 | 0 | 0.15 | 150.0 | 0 | 0 | 0.55 | 162.02 | 0.9 | 12.5 | 0.18 | -73.91 | 0.14 | -12.5 | 0.01 | -50.0 | -336.36 | 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) | 1.22 | 110.34 | -23.75 | -0.14 | 58.82 | 72.55 | -1.11 | -2875.0 | -40.51 | 0 | 0 | 0 | 1.08 | 350.0 | -0.92 | 0.14 | -58.82 | -57.58 | 0 | 0 | 0 | 1.48 | -63.02 | -54.92 | 0.21 | -32.26 | -68.18 | 0.12 | -58.62 | -76.92 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 717.65 | 308.32 | 151.18 |
| 23Q3 (19) | 0.58 | 153.21 | -20.55 | -0.34 | -580.0 | -750.0 | 0.04 | -96.72 | 102.0 | 0 | 0 | 0 | 0.24 | 121.05 | -65.22 | 0.34 | 580.0 | 750.0 | 0 | 0 | 0 | 4.01 | 540.66 | 733.94 | 0.31 | -11.43 | -51.56 | 0.29 | -3.33 | -52.46 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 175.76 | 154.82 | 56.5 |
| 23Q2 (18) | -1.09 | -289.29 | -231.33 | -0.05 | -155.56 | -400.0 | 1.22 | 339.22 | 17.31 | 0 | 0 | -100.0 | -1.14 | -500.0 | -239.02 | 0.05 | 400.0 | 150.0 | 0 | 0 | 0 | 0.63 | 471.43 | 170.68 | 0.35 | -35.19 | -53.95 | 0.3 | -30.23 | -52.38 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -320.59 | -438.13 | -358.79 |
| 23Q1 (17) | -0.28 | -117.5 | -109.21 | 0.09 | 117.65 | 190.0 | -0.51 | 35.44 | 81.59 | 0 | 0 | 0 | -0.19 | -117.43 | -106.46 | 0.01 | -96.97 | 0.0 | 0 | 0 | 0 | 0.11 | -96.67 | -8.55 | 0.54 | -18.18 | 20.0 | 0.43 | -17.31 | 16.22 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -59.57 | -120.85 | -108.03 |
| 22Q4 (16) | 1.6 | 119.18 | 116.22 | -0.51 | -1175.0 | -331.82 | -0.79 | 60.5 | -58.0 | 0 | 0 | 0 | 1.09 | 57.97 | 13.54 | 0.33 | 725.0 | 266.67 | 0 | 0 | 0 | 3.29 | 584.21 | 212.87 | 0.66 | 3.12 | -1.49 | 0.52 | -14.75 | -7.14 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 285.71 | 154.4 | 135.52 |
| 22Q3 (15) | 0.73 | -12.05 | 116.74 | -0.04 | -300.0 | -233.33 | -2.0 | -292.31 | -149.88 | 0 | -100.0 | 0 | 0.69 | -15.85 | 115.94 | 0.04 | 100.0 | -20.0 | 0 | 0 | 0 | 0.48 | 107.94 | -38.29 | 0.64 | -15.79 | 30.61 | 0.61 | -3.17 | 52.5 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 112.31 | -9.34 | 111.59 |
| 22Q2 (14) | 0.83 | -72.7 | 153.21 | -0.01 | 90.0 | -102.78 | 1.04 | 137.55 | 65.08 | 0.01 | 0 | 0 | 0.82 | -72.11 | 168.33 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.23 | 93.06 | -20.6 | 0.76 | 68.89 | 90.0 | 0.63 | 70.27 | 70.27 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 123.88 | -83.29 | 133.35 |
| 22Q1 (13) | 3.04 | 310.81 | 102.67 | -0.1 | -145.45 | 73.68 | -2.77 | -454.0 | -377.59 | 0 | 0 | 0 | 2.94 | 206.25 | 162.5 | 0.01 | -88.89 | -66.67 | 0 | 0 | 0 | 0.12 | -88.61 | -83.61 | 0.45 | -32.84 | 462.5 | 0.37 | -33.93 | 428.57 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 741.46 | 511.21 | -40.68 |
| 21Q4 (12) | 0.74 | 116.97 | 257.45 | 0.22 | 633.33 | 650.0 | -0.5 | -112.47 | -377.78 | 0 | 0 | 0 | 0.96 | 122.17 | 288.24 | 0.09 | 80.0 | 125.0 | 0 | 0 | 0 | 1.05 | 34.95 | 13.16 | 0.67 | 36.73 | 509.09 | 0.56 | 40.0 | 366.67 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 121.31 | 112.52 | 143.88 |
| 21Q3 (11) | -4.36 | -179.49 | -400.69 | 0.03 | -91.67 | 120.0 | 4.01 | 536.51 | 413.28 | 0 | 0 | 0 | -4.33 | -260.83 | -433.08 | 0.05 | 150.0 | -37.5 | 0 | 0 | 0 | 0.78 | 167.55 | -57.59 | 0.49 | 22.5 | 1533.33 | 0.4 | 8.11 | 900.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -968.89 | -160.85 | -160.14 |
| 21Q2 (10) | -1.56 | -204.0 | -372.73 | 0.36 | 194.74 | 111.76 | 0.63 | 208.62 | 425.0 | 0 | 0 | 0 | -1.2 | -207.14 | -650.0 | 0.02 | -33.33 | -71.43 | 0 | 0 | 0 | 0.29 | -60.16 | -74.51 | 0.4 | 400.0 | 2100.0 | 0.37 | 428.57 | 3800.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -371.43 | -129.71 | 66.23 |
| 21Q1 (9) | 1.5 | 419.15 | 12.78 | -0.38 | -850.0 | 28.3 | -0.58 | -422.22 | 10.77 | 0 | 0 | 0 | 1.12 | 319.61 | 40.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 0.73 | -21.34 | 1.71 | 0.08 | -27.27 | 142.11 | 0.07 | -41.67 | 150.0 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 1250.00 | 552.13 | 0 |
| 20Q4 (8) | -0.47 | -132.41 | 46.59 | -0.04 | 73.33 | -130.77 | 0.18 | 114.06 | -77.5 | 0 | 0 | 0 | -0.51 | -139.23 | 32.0 | 0.04 | -50.0 | 33.33 | 0 | 0 | 0 | 0.93 | -49.42 | 96.59 | 0.11 | 266.67 | -21.43 | 0.12 | 200.0 | 9.09 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | -276.47 | -117.16 | 52.87 |
| 20Q3 (7) | 1.45 | 539.39 | 274.7 | -0.15 | -188.24 | 28.57 | -1.28 | -1166.67 | -656.52 | 0 | 0 | 0 | 1.3 | 912.5 | 225.0 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 1.84 | 60.79 | 42.13 | 0.03 | 250.0 | 200.0 | 0.04 | 500.0 | 100.0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 1611.11 | 246.46 | 216.47 |
| 20Q2 (6) | -0.33 | -124.81 | -22.22 | 0.17 | 132.08 | -43.33 | 0.12 | 118.46 | -72.09 | 0 | 0 | 0 | -0.16 | -120.0 | -633.33 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 1.14 | 58.99 | 71.85 | -0.02 | 89.47 | -115.38 | -0.01 | 92.86 | -109.09 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -1100.00 | 0 | -470.37 |
| 20Q1 (5) | 1.33 | 251.14 | 1377.78 | -0.53 | -507.69 | -488.89 | -0.65 | -181.25 | -132.14 | 0 | 0 | 0 | 0.8 | 206.67 | 0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.72 | 52.04 | 29.5 | -0.19 | -235.71 | -18.75 | -0.14 | -227.27 | -16.67 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 19Q4 (4) | -0.88 | -6.02 | 0.0 | 0.13 | 161.9 | 0.0 | 0.8 | 247.83 | 0.0 | 0 | 0 | 0.0 | -0.75 | 27.88 | 0.0 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0.0 | 0.47 | -63.43 | 0.0 | 0.14 | 1300.0 | 0.0 | 0.11 | 450.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -586.67 | 57.59 | 0.0 |
| 19Q3 (3) | -0.83 | -207.41 | 0.0 | -0.21 | -170.0 | 0.0 | 0.23 | -46.51 | 0.0 | 0 | 0 | 0.0 | -1.04 | -3566.67 | 0.0 | 0.07 | 75.0 | 0.0 | 0 | 0 | 0.0 | 1.29 | 94.41 | 0.0 | 0.01 | -92.31 | 0.0 | 0.02 | -81.82 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | -1383.33 | -617.28 | 0.0 |
| 19Q2 (2) | -0.27 | -400.0 | 0.0 | 0.3 | 433.33 | 0.0 | 0.43 | 253.57 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.67 | 19.8 | 0.0 | 0.13 | 181.25 | 0.0 | 0.11 | 191.67 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -192.86 | 0 | 0.0 |
| 19Q1 (1) | 0.09 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
