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) | -9.63 | 0 | -1.61 | 0 | 11.16 | -69.26 | -0.04 | 0 | -11.24 | 0 | 0.12 | 200.0 | 0.01 | 0 | 0.71 | 9.85 | 3.98 | 237.29 | 0.05 | 0 | 0.15 | 0.0 | 0 | 0 | -4815.00 | 0 |
| 2022 (9) | -36.78 | 0 | -0.8 | 0 | 36.31 | 2475.18 | -0.69 | 0 | -37.58 | 0 | 0.04 | -55.56 | -0.01 | 0 | 0.65 | 70.21 | 1.18 | -79.79 | -0.75 | 0 | 0.15 | 7.14 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 1.81 | 0 | -1.57 | 0 | 1.41 | -90.61 | -0.72 | 0 | 0.24 | 0 | 0.09 | -62.5 | -0.03 | 0 | 0.38 | -88.64 | 5.84 | 286.75 | 4.54 | 567.65 | 0.14 | -12.5 | 0 | 0 | 38.68 | 0 |
| 2020 (7) | -13.7 | 0 | -1.26 | 0 | 15.02 | 0 | -1.39 | 0 | -14.96 | 0 | 0.24 | 300.0 | 0 | 0 | 3.35 | 496.65 | 1.51 | 93.59 | 0.68 | 161.54 | 0.16 | -11.11 | 0 | 0 | -1630.95 | 0 |
| 2019 (6) | 0.62 | 0 | 1.23 | 0 | -1.12 | 0 | -0.31 | 0 | 1.85 | 0 | 0.06 | 50.0 | -0.01 | 0 | 0.56 | -33.43 | 0.78 | -11.36 | 0.26 | 116.67 | 0.18 | 12.5 | 0 | 0 | 140.91 | 0 |
| 2018 (5) | -2.86 | 0 | -0.23 | 0 | 3.18 | 114.86 | -0.91 | 0 | -3.09 | 0 | 0.04 | 0 | -0.01 | 0 | 0.84 | 0 | 0.88 | 33.33 | 0.12 | -68.42 | 0.16 | -40.74 | 0 | 0 | -1021.43 | 0 |
| 2017 (4) | -1.1 | 0 | -0.33 | 0 | 1.48 | 13.85 | -0.3 | 0 | -1.43 | 0 | 0 | 0 | -0.03 | 0 | -0.00 | 0 | 0.66 | -33.33 | 0.38 | -19.15 | 0.27 | -22.86 | 0 | 0 | -169.23 | 0 |
| 2016 (3) | -1.52 | 0 | 0.11 | -89.0 | 1.3 | -5.11 | 0.03 | 0 | -1.41 | 0 | 0.02 | 0 | 0 | 0 | 0.20 | 0 | 0.99 | 1000.0 | 0.47 | -59.48 | 0.35 | 2.94 | 0 | 0 | -185.37 | 0 |
| 2015 (2) | -2.19 | 0 | 1.0 | 284.62 | 1.37 | -84.23 | -0.27 | 0 | -1.19 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.09 | 0 | 1.16 | 0 | 0.34 | 21.43 | 0.01 | 0 | -145.03 | 0 |
| 2014 (1) | -9.02 | 0 | 0.26 | 0 | 8.69 | 18.88 | 0.24 | 0 | -8.76 | 0 | 0.13 | 550.0 | 0.46 | 0 | 1.43 | 499.94 | -0.96 | 0 | -11.19 | 0 | 0.28 | -22.22 | 0 | 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) | 0.81 | -7.95 | 104.51 | -0.47 | -213.33 | -74.07 | -2.11 | -6.57 | -111.21 | -0.08 | -700.0 | 84.62 | 0.34 | -53.42 | 101.86 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.62 | -34.74 | -3.12 | -0.48 | -336.36 | -284.62 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q3 (19) | 0.88 | 108.69 | 107.45 | -0.15 | 84.54 | -141.67 | -1.98 | -113.22 | -121.66 | -0.01 | -106.67 | 90.91 | 0.73 | 106.58 | 106.37 | 0.12 | 0 | 0 | 0.06 | 220.0 | 0 | 3.00 | 0 | 0 | 0.95 | -56.82 | 400.0 | -0.11 | -108.94 | 60.71 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q2 (18) | -10.13 | -758.47 | -68.27 | -0.97 | -4750.0 | -51.56 | 14.98 | 5448.15 | 85.63 | 0.15 | 250.0 | 475.0 | -11.1 | -825.0 | -66.67 | 0 | 0 | -100.0 | -0.05 | 0 | 0 | -0.00 | 0 | -100.0 | 2.2 | 1000.0 | 714.81 | 1.23 | 308.47 | 461.76 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -797.64 | 0 | 0 |
| 23Q1 (17) | -1.18 | 93.44 | -24.21 | -0.02 | 92.59 | 92.0 | 0.27 | -98.57 | -3.57 | -0.1 | 80.77 | -400.0 | -1.2 | 93.42 | 0.0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 0.2 | -68.75 | 150.0 | -0.59 | -326.92 | -47.5 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q4 (16) | -17.98 | -52.12 | -143.3 | -0.27 | -175.0 | -125.96 | 18.82 | 105.91 | 437.71 | -0.52 | -372.73 | 59.69 | -18.25 | -59.25 | -187.4 | 0.01 | 0 | 100.61 | -0.01 | 0 | 0.0 | 0.74 | 0 | 101.14 | 0.64 | 236.84 | -58.97 | 0.26 | 192.86 | -78.51 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -5993.33 | 0 | -913.76 |
| 22Q3 (15) | -11.82 | -96.35 | -576.61 | 0.36 | 156.25 | 115.72 | 9.14 | 13.26 | 96.98 | -0.11 | -175.0 | -124.44 | -11.46 | -72.07 | -6131.58 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.19 | -29.63 | -56.82 | -0.28 | 17.65 | -2900.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (14) | -6.02 | -533.68 | -282.98 | -0.64 | -156.0 | -611.11 | 8.07 | 2782.14 | 309.07 | -0.04 | -100.0 | -116.0 | -6.66 | -455.0 | -308.12 | 0.03 | 0 | 50.0 | 0 | 0 | 100.0 | 1.30 | 0 | 448.7 | 0.27 | 237.5 | -88.93 | -0.34 | 15.0 | -115.96 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | -0.95 | 87.14 | -127.7 | -0.25 | -124.04 | -8.7 | 0.28 | -92.0 | 109.76 | -0.02 | 98.45 | 84.62 | -1.2 | 81.1 | -137.5 | 0 | 100.0 | 0 | 0 | 100.0 | 0 | -0.00 | 100.0 | 0 | 0.08 | -94.87 | -94.33 | -0.4 | -133.06 | -133.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (12) | -7.39 | -397.98 | -532.16 | 1.04 | 145.41 | 3366.67 | 3.5 | -24.57 | 305.88 | -1.29 | -386.67 | -29.0 | -6.35 | -3442.11 | -464.94 | -1.63 | -196.45 | -16400.0 | -0.01 | 0 | -116.67 | -65.20 | -379.32 | -20964.0 | 1.56 | 254.55 | 23.81 | 1.21 | 12000.0 | 18.63 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -591.20 | -111.92 | -466.47 |
| 21Q3 (11) | 2.48 | -24.62 | 123.2 | -2.29 | -2444.44 | -816.0 | 4.64 | 220.21 | -60.27 | 0.45 | 80.0 | 325.0 | 0.19 | -94.06 | 101.74 | 1.69 | 8350.0 | 2314.29 | 0 | 100.0 | 100.0 | 23.34 | 9762.22 | 406.87 | 0.44 | -81.97 | 266.67 | 0.01 | -99.53 | 108.33 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 4960.00 | 3156.41 | 0 |
| 21Q2 (10) | 3.29 | -4.08 | 237.08 | -0.09 | 60.87 | 89.66 | -3.86 | -34.49 | -216.62 | 0.25 | 292.31 | 412.5 | 3.2 | 0.0 | 197.86 | 0.02 | 0 | 0 | -0.01 | 0 | 80.0 | 0.24 | 0 | 0 | 2.44 | 73.05 | 3966.67 | 2.13 | 77.5 | 1520.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 152.31 | -45.38 | 0 |
| 21Q1 (9) | 3.43 | 100.58 | 247.21 | -0.23 | -866.67 | -35.29 | -2.87 | -68.82 | -265.9 | -0.13 | 87.0 | -8.33 | 3.2 | 83.91 | 228.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 1.41 | 11.9 | 1914.29 | 1.2 | 17.65 | 1814.29 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 278.86 | 72.86 | 0 |
| 20Q4 (8) | 1.71 | 116.0 | 248.98 | 0.03 | 112.0 | -96.81 | -1.7 | -114.55 | -188.14 | -1.0 | -400.0 | -933.33 | 1.74 | 115.9 | 21.68 | 0.01 | -85.71 | 0 | 0.06 | 700.0 | 700.0 | 0.31 | -93.21 | 0 | 1.26 | 950.0 | 231.58 | 1.02 | 950.0 | 240.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 161.32 | 0 | 15.23 |
| 20Q3 (7) | -10.69 | -345.42 | -5526.32 | -0.25 | 71.26 | -66.67 | 11.68 | 252.87 | 2820.0 | -0.2 | -150.0 | 25.93 | -10.94 | -234.56 | -3117.65 | 0.07 | 0 | 40.0 | -0.01 | 80.0 | -133.33 | 4.61 | 0 | 12.37 | 0.12 | 100.0 | 20.0 | -0.12 | 20.0 | -200.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | -2.4 | -3.0 | -544.44 | -0.87 | -411.76 | -970.0 | 3.31 | 91.33 | 559.72 | -0.08 | 33.33 | 33.33 | -3.27 | -30.8 | -610.94 | 0 | -100.0 | 0 | -0.05 | 0 | -150.0 | -0.00 | -100.0 | 0 | 0.06 | -14.29 | -64.71 | -0.15 | -114.29 | -400.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -2.33 | -575.51 | -913.04 | -0.17 | -118.09 | -148.57 | 1.73 | 393.22 | 923.81 | -0.12 | -200.0 | -200.0 | -2.5 | -274.83 | -2183.33 | 0.16 | 0 | 1500.0 | 0 | 100.0 | 100.0 | 14.55 | 0 | 2736.36 | 0.07 | -81.58 | -41.67 | -0.07 | -123.33 | -40.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.49 | 357.89 | 0.0 | 0.94 | 726.67 | 0.0 | -0.59 | -247.5 | 0.0 | 0.12 | 144.44 | 0.0 | 1.43 | 520.59 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | -133.33 | 0.0 | -0.00 | -100.0 | 0.0 | 0.38 | 280.0 | 0.0 | 0.3 | 850.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 140.00 | 107.37 | 0.0 |
| 19Q3 (3) | -0.19 | -135.19 | 0.0 | -0.15 | -250.0 | 0.0 | 0.4 | 155.56 | 0.0 | -0.27 | -125.0 | 0.0 | -0.34 | -153.12 | 0.0 | 0.05 | 0 | 0.0 | 0.03 | 250.0 | 0.0 | 4.10 | 0 | 0.0 | 0.1 | -41.18 | 0.0 | -0.04 | -180.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | -1900.00 | -416.67 | 0.0 |
| 19Q2 (2) | 0.54 | 334.78 | 0.0 | 0.1 | -71.43 | 0.0 | -0.72 | -242.86 | 0.0 | -0.12 | -200.0 | 0.0 | 0.64 | 433.33 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.17 | 41.67 | 0.0 | 0.05 | 200.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 600.00 | 0 | 0.0 |
| 19Q1 (1) | -0.23 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
