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) | 0.29 | 0 | -0.78 | 0 | -0.02 | 0 | -0.12 | 0 | -0.49 | 0 | 0.01 | -50.0 | 0 | 0 | 0.04 | -52.3 | -1.3 | 0 | -1.13 | 0 | 0.06 | -14.29 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.81 | 0 | 3.75 | 752.27 | -2.15 | 0 | -0.23 | 0 | 2.94 | 116.18 | 0.02 | 0.0 | 0 | 0 | 0.09 | 24.11 | 0.02 | -99.08 | 0.13 | -96.41 | 0.07 | -12.5 | 0 | 0 | -405.00 | 0 |
| 2021 (8) | 0.92 | 0 | 0.44 | -20.0 | -0.72 | 0 | 0.64 | 190.91 | 1.36 | 0 | 0.02 | -33.33 | 0 | 0 | 0.07 | -49.43 | 2.17 | 0 | 3.62 | 153.15 | 0.08 | -52.94 | 0 | 0 | 24.86 | 0 |
| 2020 (7) | -0.93 | 0 | 0.55 | 0 | -0.97 | 0 | 0.22 | 10.0 | -0.38 | 0 | 0.03 | -87.5 | 0 | 0 | 0.14 | -86.46 | -0.27 | 0 | 1.43 | 1942.86 | 0.17 | -57.5 | 0 | 0 | -58.13 | 0 |
| 2019 (6) | 3.28 | 0 | -1.07 | 0 | -0.3 | 0 | 0.2 | -20.0 | 2.21 | 0 | 0.24 | -76.92 | -0.03 | 0 | 1.05 | -69.23 | -0.79 | 0 | 0.07 | 0 | 0.4 | -55.06 | 0 | 0 | 697.87 | 0 |
| 2018 (5) | -0.85 | 0 | -1.21 | 0 | -0.45 | 0 | 0.25 | -13.79 | -2.06 | 0 | 1.04 | 160.0 | 0 | 0 | 3.42 | 194.47 | -0.64 | 0 | -2.43 | 0 | 0.89 | 323.81 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -2.08 | 0 | -2.91 | 0 | -0.26 | 0 | 0.29 | 0 | -4.99 | 0 | 0.4 | 150.0 | 0 | 0 | 1.16 | 117.69 | 0.92 | 0 | 1.0 | 0 | 0.21 | 31.25 | 0 | 0 | -171.90 | 0 |
| 2016 (3) | 2.2 | -54.07 | 0.45 | -79.82 | 0.04 | 0 | -0.13 | 0 | 2.65 | -62.25 | 0.16 | 0.0 | 0 | 0 | 0.53 | -5.57 | -0.57 | 0 | -0.33 | 0 | 0.16 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 4.79 | 0 | 2.23 | 0 | 0 | 0 | -0.18 | 0 | 7.02 | 0 | 0.16 | 220.0 | 0 | 0 | 0.57 | 369.21 | -1.71 | 0 | -1.04 | 0 | 0.16 | 23.08 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -4.0 | 0 | -1.45 | 0 | -1.08 | 0 | -0.28 | 0 | -5.45 | 0 | 0.05 | -85.29 | 0 | 0 | 0.12 | -83.67 | -0.24 | 0 | -0.66 | 0 | 0.13 | -23.53 | 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) | 1.44 | 478.95 | 242.86 | -0.39 | -316.67 | -152.7 | 0 | 0 | 100.0 | 0.26 | 236.84 | -53.57 | 1.05 | 625.0 | -9.48 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.68 | -74.36 | -106.06 | -1.32 | -407.69 | -206.98 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.38 | -40.74 | -188.37 | 0.18 | 150.0 | -85.37 | 0 | 0 | 100.0 | -0.19 | -850.0 | 74.32 | -0.2 | 68.25 | -112.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.39 | -62.5 | -56.0 | -0.26 | -236.84 | -181.25 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -0.27 | 46.0 | 76.92 | -0.36 | -71.43 | -121.56 | 0 | 0 | 0 | -0.02 | 88.24 | 33.33 | -0.63 | 11.27 | -226.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.24 | -1300.0 | -300.0 | 0.19 | -26.92 | 235.71 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -128.57 | 28.0 | 0 |
| 23Q1 (17) | -0.5 | -219.05 | -2.04 | -0.21 | -128.38 | -290.91 | 0 | 100.0 | 0 | -0.17 | -130.36 | -750.0 | -0.71 | -161.21 | -86.84 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.02 | 106.06 | -95.83 | 0.26 | 160.47 | -31.58 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0 | -178.57 | 0 | -45.77 |
| 22Q4 (16) | 0.42 | -2.33 | -53.33 | 0.74 | -39.84 | 311.43 | -0.01 | 99.53 | 0 | 0.56 | 175.68 | 33.33 | 1.16 | -30.12 | 110.91 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.20 | 7.69 | 0 | -0.33 | -32.0 | -139.29 | -0.43 | -234.38 | -149.43 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.43 | 136.75 | -20.37 | 1.23 | -26.35 | 200.0 | -2.14 | 0 | -201.41 | -0.74 | -2366.67 | 0 | 1.66 | 232.0 | 74.74 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.18 | -9.71 | 0 | -0.25 | -308.33 | -145.45 | 0.32 | 328.57 | -44.83 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 130.30 | 0 | 44.78 |
| 22Q2 (14) | -1.17 | -138.78 | -657.14 | 1.67 | 1418.18 | 145.59 | 0 | 0 | 0 | -0.03 | -50.0 | -175.0 | 0.5 | 231.58 | -43.82 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.20 | 0 | 29.21 | 0.12 | -75.0 | -78.95 | -0.14 | -136.84 | -109.46 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (13) | -0.49 | -154.44 | 33.78 | 0.11 | 131.43 | 135.48 | 0 | 0 | 0 | -0.02 | -104.76 | -111.76 | -0.38 | -169.09 | 63.81 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.48 | -42.86 | 128.57 | 0.38 | -56.32 | -44.93 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -122.50 | -221.14 | -17.53 |
| 21Q4 (12) | 0.9 | 66.67 | 300.0 | -0.35 | -185.37 | -187.5 | 0 | 100.0 | 0 | 0.42 | 0 | 250.0 | 0.55 | -42.11 | 1200.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.84 | 52.73 | 950.0 | 0.87 | 50.0 | 141.67 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 101.12 | 12.36 | 183.15 |
| 21Q3 (11) | 0.54 | 157.14 | 38.46 | 0.41 | -39.71 | 143.62 | -0.71 | 0 | 0 | 0 | -100.0 | 100.0 | 0.95 | 6.74 | 272.73 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.55 | -3.51 | 1933.33 | 0.58 | -60.81 | -32.56 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 90.00 | 542.86 | 105.38 |
| 21Q2 (10) | 0.21 | 128.38 | 141.18 | 0.68 | 319.35 | 142.86 | 0 | 0 | 100.0 | 0.04 | -76.47 | 150.0 | 0.89 | 184.76 | 486.96 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.16 | -6.44 | 0 | 0.57 | 171.43 | 416.67 | 1.48 | 114.49 | 208.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 14.00 | 113.43 | 114.0 |
| 21Q1 (9) | -0.74 | -64.44 | -105.56 | -0.31 | -177.5 | -117.03 | 0 | 0 | 100.0 | 0.17 | 41.67 | -19.05 | -1.05 | -2000.0 | -171.92 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.17 | 0 | -65.1 | 0.21 | 162.5 | 250.0 | 0.69 | 91.67 | 355.56 | 0.02 | 100.0 | -80.0 | 0 | 0 | 0 | -104.23 | 14.3 | 0 |
| 20Q4 (8) | -0.45 | -215.38 | -153.57 | 0.4 | 142.55 | -21.57 | 0 | 0 | 100.0 | 0.12 | 500.0 | -20.0 | -0.05 | 90.91 | -103.7 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.08 | 366.67 | 130.77 | 0.36 | -58.14 | -10.0 | 0.01 | -66.67 | -90.91 | 0 | 0 | 0 | -121.62 | -377.55 | -173.84 |
| 20Q3 (7) | 0.39 | 176.47 | -69.77 | -0.94 | -435.71 | 12.15 | 0 | 100.0 | 100.0 | -0.03 | 62.5 | 62.5 | -0.55 | -139.13 | -350.0 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.15 | 0 | -71.96 | -0.03 | 83.33 | -250.0 | 0.86 | 79.17 | 681.82 | 0.03 | 0.0 | -70.0 | 0 | 0 | 0 | 43.82 | 143.82 | -92.87 |
| 20Q2 (6) | -0.51 | -41.67 | -138.06 | 0.28 | -84.62 | 144.44 | -0.95 | -9400.0 | -493.75 | -0.08 | -138.1 | -161.54 | -0.23 | -115.75 | -132.39 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.18 | -28.57 | 59.09 | 0.48 | 277.78 | 202.13 | 0.03 | -70.0 | -62.5 | 0 | 0 | 0 | -100.00 | 0 | 0 |
| 20Q1 (5) | -0.36 | -142.86 | -80.0 | 1.82 | 256.86 | 1416.67 | -0.01 | 90.91 | 0.0 | 0.21 | 40.0 | 2000.0 | 1.46 | 8.15 | 1925.0 | 0.02 | -75.0 | -33.33 | 0 | 100.0 | 0 | 0.48 | -62.62 | -5.93 | -0.14 | 46.15 | -40.0 | -0.27 | -167.5 | -775.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 0.84 | -34.88 | 0.0 | 0.51 | 147.66 | 0.0 | -0.11 | -1000.0 | 0.0 | 0.15 | 287.5 | 0.0 | 1.35 | 513.64 | 0.0 | 0.08 | 166.67 | 0.0 | -0.03 | 0 | 0.0 | 1.29 | 147.8 | 0.0 | -0.26 | -1400.0 | 0.0 | 0.4 | 263.64 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 164.71 | -73.19 | 0.0 |
| 19Q3 (3) | 1.29 | -3.73 | 0.0 | -1.07 | -69.84 | 0.0 | -0.01 | 93.75 | 0.0 | -0.08 | -161.54 | 0.0 | 0.22 | -69.01 | 0.0 | 0.03 | -70.0 | 0.0 | 0 | 0 | 0.0 | 0.52 | -74.41 | 0.0 | 0.02 | 104.55 | 0.0 | 0.11 | 123.4 | 0.0 | 0.1 | 25.0 | 0.0 | 0 | 0 | 0.0 | 614.29 | 0 | 0.0 |
| 19Q2 (2) | 1.34 | 770.0 | 0.0 | -0.63 | -625.0 | 0.0 | -0.16 | -1500.0 | 0.0 | 0.13 | 1200.0 | 0.0 | 0.71 | 987.5 | 0.0 | 0.1 | 233.33 | 0.0 | 0 | 0 | 0.0 | 2.03 | 296.89 | 0.0 | -0.44 | -340.0 | 0.0 | -0.47 | -1275.0 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.2 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -142.86 | 0.0 | 0.0 |
