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) | 2.03 | 0 | -0.76 | 0 | -0.67 | 0 | 0.04 | 0 | 1.27 | 0 | 0.59 | 59.46 | 0 | 0 | 3.00 | 129.82 | -4.23 | 0 | -4.05 | 0 | 1.03 | -8.85 | 0.38 | 18.75 | 0.00 | 0 |
| 2022 (9) | -3.11 | 0 | -0.6 | 0 | 5.88 | 653.85 | -0.03 | 0 | -3.71 | 0 | 0.37 | 2.78 | 0 | 0 | 1.31 | 2.63 | -0.59 | 0 | -0.32 | 0 | 1.13 | 0.0 | 0.32 | 190.91 | -275.22 | 0 |
| 2021 (8) | -3.49 | 0 | -0.82 | 0 | 0.78 | -53.85 | 0.06 | 0 | -4.31 | 0 | 0.36 | -28.0 | -0.44 | 0 | 1.27 | -53.28 | -1.27 | 0 | -1.26 | 0 | 1.13 | -8.13 | 0.11 | -64.52 | 0.00 | 0 |
| 2020 (7) | -0.28 | 0 | -0.32 | 0 | 1.69 | 0 | -0.02 | 0 | -0.6 | 0 | 0.5 | -10.71 | 0 | 0 | 2.72 | -20.54 | -3.63 | 0 | -4.13 | 0 | 1.23 | -16.33 | 0.31 | 181.82 | 0.00 | 0 |
| 2019 (6) | -2.43 | 0 | 4.88 | 0 | -1.84 | 0 | 0.03 | 0 | 2.45 | 0 | 0.56 | -52.14 | 0 | 0 | 3.43 | -37.66 | -4.41 | 0 | -1.98 | 0 | 1.47 | -8.12 | 0.11 | -42.11 | 0.00 | 0 |
| 2018 (5) | -2.62 | 0 | -1.22 | 0 | 3.42 | 288.64 | -0.11 | 0 | -3.84 | 0 | 1.17 | 39.29 | 0.16 | 0 | 5.50 | 32.87 | -4.37 | 0 | -4.26 | 0 | 1.6 | 8.11 | 0.19 | -13.64 | 0.00 | 0 |
| 2017 (4) | -2.76 | 0 | -2.09 | 0 | 0.88 | 62.96 | -0.07 | 0 | -4.85 | 0 | 0.84 | -42.47 | 0 | 0 | 4.14 | -35.58 | -4.7 | 0 | -6.37 | 0 | 1.48 | -11.9 | 0.22 | 4.76 | 0.00 | 0 |
| 2016 (3) | -0.04 | 0 | -1.66 | 0 | 0.54 | 0 | 0.07 | 600.0 | -1.7 | 0 | 1.46 | 2.82 | 0 | 0 | 6.43 | 11.1 | -2.6 | 0 | -3.04 | 0 | 1.68 | -5.08 | 0.21 | 31.25 | 0.00 | 0 |
| 2015 (2) | 1.96 | -10.09 | -1.13 | 0 | -0.37 | 0 | 0.01 | -91.67 | 0.83 | -70.04 | 1.42 | 5.19 | 0 | 0 | 5.78 | 19.62 | -1.54 | 0 | -2.18 | 0 | 1.77 | -8.76 | 0.16 | 6.67 | 0.00 | 0 |
| 2014 (1) | 2.18 | -55.78 | 0.59 | 0 | 0.16 | 0 | 0.12 | 0 | 2.77 | 28.84 | 1.35 | 48.35 | 0 | 0 | 4.84 | 49.73 | -1.32 | 0 | -0.85 | 0 | 1.94 | -3.0 | 0.15 | 114.29 | 175.81 | 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) | 2.05 | 888.46 | 430.65 | -0.12 | 0.0 | -140.0 | 0.23 | 143.4 | -85.62 | 0.1 | 433.33 | 433.33 | 1.93 | 607.89 | 388.06 | 0.12 | 71.43 | 71.43 | 0 | 0 | -100.0 | 1.74 | -3.57 | 51.25 | -0.16 | 92.79 | 68.0 | 0.06 | 102.21 | 111.11 | 0.26 | 0.0 | -3.7 | 0.08 | -27.27 | 14.29 | 512.50 | 0 | 0 |
| 23Q3 (19) | -0.26 | -750.0 | 50.94 | -0.12 | 62.5 | 60.0 | -0.53 | -147.32 | -160.92 | -0.03 | -400.0 | -150.0 | -0.38 | -35.71 | 54.22 | 0.07 | -63.16 | -53.33 | 0 | 0 | 100.0 | 1.81 | -52.31 | 5.15 | -2.22 | -149.44 | -593.33 | -2.71 | -515.91 | -601.85 | 0.26 | 4.0 | -7.14 | 0.11 | -8.33 | 37.5 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | 0.04 | -80.0 | 125.0 | -0.32 | -60.0 | -190.91 | 1.12 | 175.68 | -32.12 | 0.01 | 133.33 | -75.0 | -0.28 | 0 | -3.7 | 0.19 | -5.0 | 90.0 | 0 | 0 | 0 | 3.79 | -26.24 | 138.16 | -0.89 | 7.29 | -584.62 | -0.44 | 53.68 | -588.89 | 0.25 | -3.85 | -16.67 | 0.12 | 50.0 | 71.43 | 0.00 | 0 | 100.0 |
| 23Q1 (17) | 0.2 | 132.26 | 111.05 | -0.2 | -300.0 | -42.86 | -1.48 | -192.5 | -184.57 | -0.03 | 0.0 | 70.0 | 0 | 100.0 | 100.0 | 0.2 | 185.71 | 300.0 | 0 | -100.0 | 0 | 5.14 | 345.83 | 645.5 | -0.96 | -92.0 | -140.0 | -0.95 | -75.93 | -131.71 | 0.26 | -3.7 | -10.34 | 0.08 | 14.29 | -20.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.62 | -16.98 | -19.23 | -0.05 | 83.33 | 85.71 | 1.6 | 83.91 | 342.42 | -0.03 | -150.0 | -175.0 | -0.67 | 19.28 | 22.99 | 0.07 | -53.33 | -50.0 | 0.01 | 200.0 | 107.69 | 1.15 | -32.96 | -48.19 | -0.5 | -211.11 | -4.17 | -0.54 | -200.0 | -17.39 | 0.27 | -3.57 | -6.9 | 0.07 | -12.5 | 133.33 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -0.53 | -231.25 | 80.37 | -0.3 | -172.73 | 18.92 | 0.87 | -47.27 | -49.42 | 0.06 | 50.0 | 0 | -0.83 | -207.41 | 72.96 | 0.15 | 50.0 | 87.5 | -0.01 | 0 | 96.88 | 1.72 | 8.03 | 42.35 | 0.45 | 446.15 | 173.77 | 0.54 | 500.0 | 201.89 | 0.28 | -6.67 | -6.67 | 0.08 | 14.29 | 300.0 | -58.89 | -69.31 | 0 |
| 22Q2 (14) | -0.16 | 91.16 | -300.0 | -0.11 | 21.43 | -1000.0 | 1.65 | -5.71 | 2850.0 | 0.04 | 140.0 | 500.0 | -0.27 | 86.15 | -485.71 | 0.1 | 100.0 | 233.33 | 0 | 0 | 0 | 1.59 | 130.89 | 378.77 | -0.13 | 67.5 | -135.14 | 0.09 | 121.95 | -74.29 | 0.3 | 3.45 | 15.38 | 0.07 | -30.0 | 133.33 | -34.78 | 0 | -378.26 |
| 22Q1 (13) | -1.81 | -248.08 | -402.78 | -0.14 | 60.0 | -40.0 | 1.75 | 365.15 | 895.45 | -0.1 | -350.0 | -433.33 | -1.95 | -124.14 | -323.91 | 0.05 | -64.29 | -54.55 | 0 | 100.0 | 0 | 0.69 | -69.01 | -60.13 | -0.4 | 16.67 | 27.27 | -0.41 | 10.87 | 33.87 | 0.29 | 0.0 | 0.0 | 0.1 | 233.33 | 150.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.52 | 80.74 | -146.43 | -0.35 | 5.41 | -52.17 | -0.66 | -138.37 | -135.71 | 0.04 | 0 | 0.0 | -0.87 | 71.66 | -197.75 | 0.14 | 75.0 | 27.27 | -0.13 | 59.38 | 0 | 2.23 | 84.18 | 48.92 | -0.48 | 21.31 | -400.0 | -0.46 | 13.21 | -318.18 | 0.29 | -3.33 | -17.14 | 0.03 | 50.0 | -82.35 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | -2.7 | -3475.0 | -287.5 | -0.37 | -3600.0 | -305.56 | 1.72 | 2966.67 | 115.0 | 0 | 100.0 | 100.0 | -3.07 | -4485.71 | -289.51 | 0.08 | 166.67 | -42.86 | -0.32 | 0 | 0 | 1.21 | 263.34 | -55.8 | -0.61 | -264.86 | 30.68 | -0.53 | -251.43 | 37.65 | 0.3 | 15.38 | 3.45 | 0.02 | -33.33 | -66.67 | 0.00 | -100.0 | 0 |
| 21Q2 (10) | 0.08 | 122.22 | 115.09 | -0.01 | 90.0 | 96.15 | -0.06 | 72.73 | 66.67 | -0.01 | -133.33 | -133.33 | 0.07 | 115.22 | 108.86 | 0.03 | -72.73 | -82.35 | 0 | 0 | 0 | 0.33 | -80.77 | -94.23 | 0.37 | 167.27 | 126.43 | 0.35 | 156.45 | 126.72 | 0.26 | -10.34 | -10.34 | 0.03 | -25.0 | -85.0 | 12.50 | 0 | 0 |
| 21Q1 (9) | -0.36 | -132.14 | 83.41 | -0.1 | 56.52 | -900.0 | -0.22 | 21.43 | -116.3 | 0.03 | -25.0 | 400.0 | -0.46 | -151.69 | 78.9 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 1.73 | 15.72 | -36.65 | -0.55 | -443.75 | 63.58 | -0.62 | -463.64 | 66.49 | 0.29 | -17.14 | -3.33 | 0.04 | -76.47 | 33.33 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 1.12 | -22.22 | 148.89 | -0.23 | -227.78 | -127.06 | -0.28 | -135.0 | -600.0 | 0.04 | 150.0 | 128.57 | 0.89 | -45.06 | -31.54 | 0.11 | -21.43 | -59.26 | 0 | 0 | 0 | 1.49 | -45.34 | -78.97 | 0.16 | 118.18 | 113.68 | -0.11 | 87.06 | -108.46 | 0.35 | 20.69 | 12.9 | 0.17 | 183.33 | 750.0 | 273.17 | 0 | 889.49 |
| 20Q3 (7) | 1.44 | 371.7 | 234.58 | 0.18 | 169.23 | -95.04 | 0.8 | 544.44 | 131.01 | -0.08 | -366.67 | -150.0 | 1.62 | 305.06 | -36.72 | 0.14 | -17.65 | 100.0 | 0 | 0 | 0 | 2.73 | -52.55 | 49.61 | -0.88 | 37.14 | 19.27 | -0.85 | 35.11 | 13.27 | 0.29 | 0.0 | -19.44 | 0.06 | -70.0 | 100.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.53 | 75.58 | 0 | -0.26 | -2500.0 | -200.0 | -0.18 | -113.33 | -100.0 | 0.03 | 400.0 | 200.0 | -0.79 | 63.76 | -403.85 | 0.17 | 112.5 | 30.77 | 0 | 0 | 0 | 5.76 | 111.06 | 106.13 | -1.4 | 7.28 | -50.54 | -1.31 | 29.19 | -22.43 | 0.29 | -3.33 | -23.68 | 0.2 | 566.67 | 566.67 | 0.00 | 0 | 0 |
| 20Q1 (5) | -2.17 | -582.22 | -19.89 | -0.01 | -101.18 | -107.14 | 1.35 | 3475.0 | 55.17 | -0.01 | 92.86 | -125.0 | -2.18 | -267.69 | -30.54 | 0.08 | -70.37 | -11.11 | 0 | 0 | 0 | 2.73 | -61.57 | 22.87 | -1.51 | -29.06 | -23.77 | -1.85 | -242.31 | -51.64 | 0.3 | -3.23 | -28.57 | 0.03 | 50.0 | 0.0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.45 | 142.06 | 0.0 | 0.85 | -76.58 | 0.0 | -0.04 | 98.45 | 0.0 | -0.14 | -187.5 | 0.0 | 1.3 | -49.22 | 0.0 | 0.27 | 285.71 | 0.0 | 0 | 0 | 0.0 | 7.11 | 288.76 | 0.0 | -1.17 | -7.34 | 0.0 | 1.3 | 232.65 | 0.0 | 0.31 | -13.89 | 0.0 | 0.02 | -33.33 | 0.0 | 27.61 | 0 | 0.0 |
| 19Q3 (3) | -1.07 | 0 | 0.0 | 3.63 | 1296.15 | 0.0 | -2.58 | -2766.67 | 0.0 | 0.16 | 633.33 | 0.0 | 2.56 | 884.62 | 0.0 | 0.07 | -46.15 | 0.0 | 0 | 0 | 0.0 | 1.83 | -34.63 | 0.0 | -1.09 | -17.2 | 0.0 | -0.98 | 8.41 | 0.0 | 0.36 | -5.26 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0 | 100.0 | 0.0 | 0.26 | 85.71 | 0.0 | -0.09 | -110.34 | 0.0 | -0.03 | -175.0 | 0.0 | 0.26 | 115.57 | 0.0 | 0.13 | 44.44 | 0.0 | 0 | 0 | 0.0 | 2.80 | 25.81 | 0.0 | -0.93 | 23.77 | 0.0 | -1.07 | 12.3 | 0.0 | 0.38 | -9.52 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -1.81 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -1.67 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
