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) | -2.08 | 0 | 0.14 | 0 | 3.99 | 2750.0 | -4.28 | 0 | -1.94 | 0 | 0.97 | -46.41 | -0.12 | 0 | 5.30 | -64.52 | -0.02 | 0 | 0.71 | 77.5 | 0.68 | 70.0 | 0.03 | 200.0 | -146.48 | 0 |
| 2022 (9) | 0.69 | 263.16 | -1.3 | 0 | 0.14 | 0 | -3.86 | 0 | -0.61 | 0 | 1.81 | 364.1 | -0.18 | 0 | 14.95 | 302.02 | 0.06 | 0.0 | 0.4 | 48.15 | 0.4 | 29.03 | 0.01 | 0.0 | 85.19 | 164.52 |
| 2021 (8) | 0.19 | 0 | 0.09 | 0 | -0.34 | 0 | -0.51 | 0 | 0.28 | 0 | 0.39 | 50.0 | -0.15 | 0 | 3.72 | 21.54 | 0.06 | -84.62 | 0.27 | -12.9 | 0.31 | 19.23 | 0.01 | 0.0 | 32.20 | 0 |
| 2020 (7) | -0.5 | 0 | -1.1 | 0 | 0.5 | 0 | 0.13 | -23.53 | -1.6 | 0 | 0.26 | -57.38 | -0.15 | 0 | 3.06 | -68.76 | 0.39 | 0 | 0.31 | 0 | 0.26 | 18.18 | 0.01 | 0.0 | -86.21 | 0 |
| 2019 (6) | -0.21 | 0 | -1.42 | 0 | -0.25 | 0 | 0.17 | -92.34 | -1.63 | 0 | 0.61 | -51.2 | -0.02 | 0 | 9.79 | -37.96 | -0.36 | 0 | -0.18 | 0 | 0.22 | -15.38 | 0.01 | 0.0 | -420.00 | 0 |
| 2018 (5) | -0.55 | 0 | 2.06 | 795.65 | -0.19 | 0 | 2.22 | 0 | 1.51 | -65.13 | 1.25 | 190.7 | 0.04 | 0 | 15.78 | 198.41 | -0.29 | 0 | 1.65 | 0 | 0.26 | -16.13 | 0.01 | 0.0 | -28.65 | 0 |
| 2017 (4) | 4.1 | 38.98 | 0.23 | 0 | -2.04 | 0 | -0.2 | 0 | 4.33 | 65.9 | 0.43 | -48.19 | -0.28 | 0 | 5.29 | -25.89 | -2.66 | 0 | -2.29 | 0 | 0.31 | -11.43 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | 2.95 | 0 | -0.34 | 0 | -1.56 | 0 | -0.03 | 0 | 2.61 | 0 | 0.83 | 453.33 | -0.28 | 0 | 7.14 | 462.37 | -0.23 | 0 | 0.23 | -39.47 | 0.35 | -5.41 | 0.02 | 100.0 | 491.67 | 0 |
| 2015 (2) | -2.67 | 0 | -0.86 | 0 | 2.64 | 500.0 | 0.03 | -89.29 | -3.53 | 0 | 0.15 | 25.0 | 0 | 0 | 1.27 | 24.79 | -0.06 | 0 | 0.38 | 8.57 | 0.37 | 0.0 | 0.01 | 0 | -351.32 | 0 |
| 2014 (1) | 0.63 | 0 | -0.15 | 0 | 0.44 | -87.5 | 0.28 | 0 | 0.48 | 0 | 0.12 | 71.43 | 0 | 0 | 1.02 | 65.47 | -0.17 | 0 | 0.35 | 0.0 | 0.37 | -2.63 | 0 | 0 | 87.50 | 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) | -0.43 | 69.72 | -127.22 | -0.88 | -161.11 | -231.34 | 0.25 | -52.83 | 213.64 | -2.71 | -1331.82 | -359.32 | -1.31 | -6650.0 | -158.22 | 0.16 | 60.0 | -5.88 | -0.03 | -175.0 | -120.0 | 3.45 | 61.38 | -23.12 | -0.16 | -245.45 | -633.33 | -0.47 | -145.19 | -1466.67 | 0.13 | -27.78 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (19) | -1.42 | -1675.0 | -402.13 | 1.44 | 278.95 | 232.11 | 0.53 | 154.64 | 232.5 | 0.22 | -66.67 | 111.46 | 0.02 | -93.33 | 103.23 | 0.1 | 11.11 | -61.54 | 0.04 | 136.36 | 136.36 | 2.14 | 41.98 | -72.88 | 0.11 | -38.89 | 375.0 | 1.04 | 225.0 | 511.76 | 0.18 | -5.26 | 80.0 | 0.01 | 0.0 | 0 | -115.45 | -650.41 | -166.32 |
| 23Q2 (18) | -0.08 | 46.67 | 80.0 | 0.38 | 147.5 | 375.0 | -0.97 | -123.21 | -792.86 | 0.66 | 126.94 | 170.97 | 0.3 | 131.58 | 193.75 | 0.09 | -85.48 | -93.48 | -0.11 | -450.0 | -123.91 | 1.51 | -92.74 | -97.28 | 0.18 | 220.0 | 550.0 | 0.32 | 277.78 | 433.33 | 0.19 | 0.0 | 137.5 | 0.01 | 0.0 | 0 | -15.38 | 97.95 | 94.62 |
| 23Q1 (17) | -0.15 | -109.49 | 84.38 | -0.8 | -219.4 | 17.53 | 4.18 | 2000.0 | 585.25 | -2.45 | -315.25 | -497.56 | -0.95 | -142.22 | 50.78 | 0.62 | 264.71 | 0 | -0.02 | -113.33 | 97.06 | 20.74 | 362.29 | 0 | -0.15 | -600.0 | -250.0 | -0.18 | -500.0 | -190.0 | 0.19 | 46.15 | 137.5 | 0.01 | 0 | 0 | -750.00 | -147.47 | -118.75 |
| 22Q4 (16) | 1.58 | 236.17 | 777.78 | 0.67 | 161.47 | 331.03 | -0.22 | 45.0 | -246.67 | -0.59 | 69.27 | -51.28 | 2.25 | 462.9 | 2145.45 | 0.17 | -34.62 | 70.0 | 0.15 | 236.36 | 850.0 | 4.49 | -43.07 | 27.39 | 0.03 | 175.0 | 117.65 | -0.03 | -117.65 | -50.0 | 0.13 | 30.0 | 62.5 | 0 | 0 | 0 | 1580.00 | 807.66 | 426.67 |
| 22Q3 (15) | 0.47 | 217.5 | 6.82 | -1.09 | -1462.5 | -541.18 | -0.4 | -385.71 | -48.15 | -1.92 | -106.45 | -19100.0 | -0.62 | -93.75 | -329.63 | 0.26 | -81.16 | 13.04 | -0.11 | -123.91 | -466.67 | 7.88 | -85.78 | 7.91 | -0.04 | 0.0 | -150.0 | 0.17 | 183.33 | 21.43 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | 174.07 | 160.93 | -12.96 |
| 22Q2 (14) | -0.4 | 58.33 | -253.85 | 0.08 | 108.25 | -82.22 | 0.14 | -77.05 | 142.42 | -0.93 | -126.83 | -4750.0 | -0.32 | 83.42 | -145.07 | 1.38 | 0 | 0 | 0.46 | 167.65 | 518.18 | 55.42 | 0 | 0 | -0.04 | -140.0 | -122.22 | 0.06 | -70.0 | -40.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -285.71 | 16.67 | -297.8 |
| 22Q1 (13) | -0.96 | -633.33 | -39.13 | -0.97 | -234.48 | -1070.0 | 0.61 | 306.67 | 454.55 | -0.41 | -5.13 | -241.67 | -1.93 | -1654.55 | -227.12 | 0 | -100.0 | -100.0 | -0.68 | -3300.0 | -1260.0 | -0.00 | -100.0 | -100.0 | 0.1 | 158.82 | 433.33 | 0.2 | 1100.0 | 400.0 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -342.86 | -214.29 | 45.34 |
| 21Q4 (12) | 0.18 | -59.09 | 157.14 | -0.29 | -70.59 | -196.67 | 0.15 | 155.56 | -53.12 | -0.39 | -3800.0 | -1075.0 | -0.11 | -140.74 | -129.73 | 0.1 | -56.52 | -58.33 | -0.02 | -166.67 | 50.0 | 3.52 | -51.78 | -67.28 | -0.17 | -312.5 | 10.53 | -0.02 | -114.29 | 83.33 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 300.00 | 50.0 | 0 |
| 21Q3 (11) | 0.44 | 69.23 | 225.71 | -0.17 | -137.78 | 57.5 | -0.27 | 18.18 | -200.0 | -0.01 | -150.0 | 50.0 | 0.27 | -61.97 | 136.0 | 0.23 | 0 | 2400.0 | 0.03 | 127.27 | 130.0 | 7.30 | 0 | 1874.29 | 0.08 | -55.56 | -69.23 | 0.14 | 40.0 | -51.72 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 200.00 | 38.46 | 305.71 |
| 21Q2 (10) | 0.26 | 137.68 | 116.67 | 0.45 | 350.0 | -18.18 | -0.33 | -400.0 | -466.67 | 0.02 | 116.67 | -84.62 | 0.71 | 220.34 | 5.97 | 0 | -100.0 | -100.0 | -0.11 | -120.0 | -112.36 | -0.00 | -100.0 | -100.0 | 0.18 | 700.0 | 5.88 | 0.1 | 150.0 | 25.0 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 144.44 | 123.03 | 68.52 |
| 21Q1 (9) | -0.69 | -1085.71 | -109.09 | 0.1 | -66.67 | 106.45 | 0.11 | -65.62 | 161.11 | -0.12 | -400.0 | -300.0 | -0.59 | -259.46 | 68.62 | 0.06 | -75.0 | 200.0 | -0.05 | -25.0 | -400.0 | 2.99 | -72.26 | 156.72 | -0.03 | 84.21 | -120.0 | 0.04 | 133.33 | -42.86 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -627.27 | 0 | -147.11 |
| 20Q4 (8) | 0.07 | 120.0 | 113.73 | 0.3 | 175.0 | 233.33 | 0.32 | 18.52 | 45.45 | 0.04 | 300.0 | -73.33 | 0.37 | 149.33 | 188.1 | 0.24 | 2500.0 | 0.0 | -0.04 | 60.0 | -108.89 | 10.76 | 2715.25 | -36.77 | -0.19 | -173.08 | 9.52 | -0.12 | -141.38 | -700.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q3 (7) | -0.35 | -391.67 | -337.5 | -0.4 | -172.73 | -185.71 | 0.27 | 200.0 | 132.93 | -0.02 | -115.38 | 33.33 | -0.75 | -211.94 | -240.91 | -0.01 | -200.0 | -200.0 | -0.1 | -111.24 | -11.11 | -0.41 | -186.83 | -161.32 | 0.26 | 52.94 | 533.33 | 0.29 | 262.5 | 270.59 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | -97.22 | -213.43 | 0 |
| 20Q2 (6) | 0.12 | 136.36 | -42.86 | 0.55 | 135.48 | 161.8 | 0.09 | 150.0 | -78.05 | 0.13 | 533.33 | 85.71 | 0.67 | 135.64 | 198.53 | 0.01 | -50.0 | -97.14 | 0.89 | 9000.0 | 641.67 | 0.47 | -59.24 | -97.85 | 0.17 | 13.33 | 288.89 | 0.08 | 14.29 | 180.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 85.71 | 133.77 | 0 |
| 20Q1 (5) | -0.33 | 35.29 | -294.12 | -1.55 | -1822.22 | -216.33 | -0.18 | -181.82 | -260.0 | -0.03 | -120.0 | -130.0 | -1.88 | -347.62 | -487.5 | 0.02 | -91.67 | 100.0 | -0.01 | -102.22 | 93.75 | 1.16 | -93.17 | 103.49 | 0.15 | 171.43 | 0 | 0.07 | 250.0 | 16.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -253.85 | 60.18 | -264.25 |
| 19Q4 (4) | -0.51 | -537.5 | 0.0 | 0.09 | 164.29 | 0.0 | 0.22 | 126.83 | 0.0 | 0.15 | 600.0 | 0.0 | -0.42 | -90.91 | 0.0 | 0.24 | 2300.0 | 0.0 | 0.45 | 600.0 | 0.0 | 17.02 | 2436.17 | 0.0 | -0.21 | -250.0 | 0.0 | 0.02 | 111.76 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -637.50 | 0 | 0.0 |
| 19Q3 (3) | -0.08 | -138.1 | 0.0 | -0.14 | 84.27 | 0.0 | -0.82 | -300.0 | 0.0 | -0.03 | -142.86 | 0.0 | -0.22 | 67.65 | 0.0 | 0.01 | -97.14 | 0.0 | -0.09 | -175.0 | 0.0 | 0.67 | -96.95 | 0.0 | -0.06 | 33.33 | 0.0 | -0.17 | -70.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.21 | 23.53 | 0.0 | -0.89 | -81.63 | 0.0 | 0.41 | 920.0 | 0.0 | 0.07 | -30.0 | 0.0 | -0.68 | -112.5 | 0.0 | 0.35 | 3400.0 | 0.0 | 0.12 | 175.0 | 0.0 | 22.01 | 3752.2 | 0.0 | -0.09 | 0 | 0.0 | -0.1 | -266.67 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 154.55 | 0.0 | 0.0 |
