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) | -0.18 | 0 | -0.12 | 0 | 1.06 | 92.73 | 0.53 | 0 | -0.3 | 0 | 0.06 | -33.33 | 0 | 0 | 2.17 | -2.66 | -2.08 | 0 | -2.2 | 0 | 0.33 | -10.81 | 0.11 | -15.38 | 0.00 | 0 |
| 2022 (9) | -1.47 | 0 | -0.14 | 0 | 0.55 | -75.66 | -0.28 | 0 | -1.61 | 0 | 0.09 | -52.63 | 0 | 0 | 2.23 | -18.66 | -1.21 | 0 | -1.57 | 0 | 0.37 | 2.78 | 0.13 | -13.33 | 0.00 | 0 |
| 2021 (8) | -1.32 | 0 | -0.17 | 0 | 2.26 | 0 | 0.01 | -97.37 | -1.49 | 0 | 0.19 | -32.14 | 0 | 0 | 2.75 | -36.16 | -0.03 | 0 | 0.01 | 0 | 0.36 | -12.2 | 0.15 | 25.0 | -253.85 | 0 |
| 2020 (7) | -0.48 | 0 | 1.01 | 236.67 | -0.18 | 0 | 0.38 | 0 | 0.53 | -13.11 | 0.28 | 55.56 | 0 | 0 | 4.30 | 51.25 | -1.4 | 0 | -0.78 | 0 | 0.41 | 2.5 | 0.12 | 50.0 | 0.00 | 0 |
| 2019 (6) | 0.31 | 0 | 0.3 | 400.0 | -0.36 | 0 | -0.02 | 0 | 0.61 | 0 | 0.18 | -47.06 | 0 | 0 | 2.84 | -38.11 | -1.19 | 0 | -1.2 | 0 | 0.4 | 42.86 | 0.08 | 14.29 | 0.00 | 0 |
| 2018 (5) | -0.92 | 0 | 0.06 | -88.89 | 0.71 | 0 | 0.04 | -42.86 | -0.86 | 0 | 0.34 | 277.78 | 0 | 0 | 4.59 | 212.43 | -0.28 | 0 | -0.2 | 0 | 0.28 | 33.33 | 0.07 | 0.0 | -613.33 | 0 |
| 2017 (4) | -0.75 | 0 | 0.54 | 0 | 0 | 0 | 0.07 | 0 | -0.21 | 0 | 0.09 | -66.67 | 0 | 0 | 1.47 | -64.98 | -0.76 | 0 | -0.78 | 0 | 0.21 | -30.0 | 0.07 | -46.15 | 0.00 | 0 |
| 2016 (3) | -0.85 | 0 | -0.28 | 0 | -0.01 | 0 | -0.4 | 0 | -1.13 | 0 | 0.27 | -69.32 | 0 | 0 | 4.20 | -77.0 | -0.8 | 0 | -0.7 | 0 | 0.3 | 20.0 | 0.13 | 0.0 | 0.00 | 0 |
| 2015 (2) | -0.9 | 0 | -1.59 | 0 | 2.7 | 1828.57 | 0.59 | 0 | -2.49 | 0 | 0.88 | 300.0 | 0 | 0 | 18.26 | 379.67 | -1.75 | 0 | -1.64 | 0 | 0.25 | 38.89 | 0.13 | 30.0 | 0.00 | 0 |
| 2014 (1) | -1.23 | 0 | -0.2 | 0 | 0.14 | -90.6 | -0.29 | 0 | -1.43 | 0 | 0.22 | 100.0 | 0 | 0 | 3.81 | 99.31 | -1.03 | 0 | -0.98 | 0 | 0.18 | -21.74 | 0.1 | 233.33 | 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) | -0.11 | 26.67 | 67.65 | -0.01 | 75.0 | 50.0 | 1.1 | 2650.0 | 816.67 | 0.59 | 1375.0 | 1575.0 | -0.12 | 36.84 | 66.67 | 0.01 | -75.0 | -50.0 | 0 | 0 | 0 | 1.85 | -74.07 | -7.41 | -0.63 | 8.7 | -96.88 | -0.76 | -11.76 | -1.33 | 0.08 | 0.0 | -11.11 | 0.02 | -33.33 | -33.33 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.15 | -25.0 | 77.27 | -0.04 | 20.0 | 20.0 | 0.04 | 130.77 | -91.67 | 0.04 | 300.0 | 0.0 | -0.19 | -11.76 | 73.24 | 0.04 | 0 | 100.0 | 0 | 0 | 0 | 7.14 | 0 | 217.86 | -0.69 | -25.45 | -86.49 | -0.68 | -23.64 | -94.29 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.12 | -160.0 | 60.0 | -0.05 | -400.0 | 0.0 | -0.13 | -360.0 | -333.33 | 0.01 | 108.33 | -66.67 | -0.17 | -189.47 | 51.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.55 | -161.9 | -129.17 | -0.55 | -150.0 | -161.9 | 0.08 | 0.0 | -11.11 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.2 | 158.82 | 217.65 | -0.01 | 50.0 | 66.67 | 0.05 | -58.33 | 266.67 | -0.12 | -200.0 | 61.29 | 0.19 | 152.78 | 195.0 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 1.12 | -43.82 | -56.55 | -0.21 | 34.38 | 25.0 | -0.22 | 70.67 | 15.38 | 0.08 | -11.11 | -11.11 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.34 | 48.48 | 10.53 | -0.02 | 60.0 | -100.0 | 0.12 | -75.0 | -92.59 | -0.04 | -200.0 | -166.67 | -0.36 | 49.3 | 7.69 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 2.00 | -11.0 | 224.0 | -0.32 | 13.51 | -357.14 | -0.75 | -114.29 | -1150.0 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 100.0 |
| 22Q3 (15) | -0.66 | -120.0 | -83.33 | -0.05 | 0.0 | -66.67 | 0.48 | 1700.0 | 380.0 | 0.04 | 33.33 | 233.33 | -0.71 | -102.86 | -82.05 | 0.02 | 0.0 | -60.0 | 0 | 0 | 0 | 2.25 | 10.11 | -22.7 | -0.37 | -54.17 | -628.57 | -0.35 | -66.67 | -488.89 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -0.3 | -76.47 | -30.43 | -0.05 | -66.67 | -66.67 | -0.03 | 0.0 | -121.43 | 0.03 | 109.68 | -62.5 | -0.35 | -75.0 | -34.62 | 0.02 | -33.33 | -50.0 | 0 | 0 | -100.0 | 2.04 | -21.09 | -10.71 | -0.24 | 14.29 | -700.0 | -0.21 | 19.23 | -450.0 | 0.09 | 0.0 | 0.0 | 0.03 | -25.0 | -25.0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | -0.17 | 55.26 | 50.0 | -0.03 | -200.0 | 70.0 | -0.03 | -101.85 | -107.5 | -0.31 | -616.67 | -181.82 | -0.2 | 48.72 | 54.55 | 0.03 | 200.0 | -62.5 | 0 | 0 | 100.0 | 2.59 | 318.97 | -40.52 | -0.28 | -300.0 | -300.0 | -0.26 | -333.33 | -225.0 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 21Q4 (12) | -0.38 | -5.56 | -1800.0 | -0.01 | 66.67 | 85.71 | 1.62 | 1520.0 | 1720.0 | 0.06 | 300.0 | -50.0 | -0.39 | 0.0 | -333.33 | 0.01 | -80.0 | -83.33 | 0 | 0 | 0 | 0.62 | -78.77 | -79.84 | -0.07 | -200.0 | 81.58 | -0.06 | -166.67 | 85.71 | 0.09 | 0.0 | -10.0 | 0.04 | 0.0 | 0.0 | -542.86 | -231.75 | 0 |
| 21Q3 (11) | -0.36 | -56.52 | -350.0 | -0.03 | 0.0 | 78.57 | 0.1 | -28.57 | -75.0 | -0.03 | -137.5 | -133.33 | -0.39 | -50.0 | -77.27 | 0.05 | 25.0 | -50.0 | 0 | -100.0 | 0 | 2.91 | 27.18 | -46.8 | 0.07 | 75.0 | 122.58 | 0.09 | 50.0 | 131.03 | 0.09 | 0.0 | -18.18 | 0.04 | 0.0 | 0.0 | -163.64 | -35.18 | 0 |
| 21Q2 (10) | -0.23 | 32.35 | -15.0 | -0.03 | 70.0 | -102.44 | 0.14 | -65.0 | 118.67 | 0.08 | 172.73 | -82.98 | -0.26 | 40.91 | -125.24 | 0.04 | -50.0 | -63.64 | 0.01 | 200.0 | 0 | 2.29 | -47.43 | -68.0 | 0.04 | 157.14 | 111.76 | 0.06 | 175.0 | -79.31 | 0.09 | 0.0 | -10.0 | 0.04 | 0.0 | 33.33 | -121.05 | 82.2 | -154.21 |
| 21Q1 (9) | -0.34 | -1600.0 | -78.95 | -0.1 | -42.86 | -900.0 | 0.4 | 500.0 | 48.15 | -0.11 | -191.67 | -200.0 | -0.44 | -388.89 | -120.0 | 0.08 | 33.33 | 700.0 | -0.01 | 0 | 0 | 4.35 | 42.03 | 408.7 | -0.07 | 81.58 | 81.08 | -0.08 | 80.95 | 77.78 | 0.09 | -10.0 | -10.0 | 0.04 | 0.0 | 100.0 | -680.00 | 0 | 0 |
| 20Q4 (8) | -0.02 | 75.0 | -103.92 | -0.07 | 50.0 | 22.22 | -0.1 | -125.0 | 77.27 | 0.12 | 33.33 | -14.29 | -0.09 | 59.09 | -121.43 | 0.06 | -40.0 | 200.0 | 0 | 0 | 0 | 3.06 | -43.98 | 186.22 | -0.38 | -22.58 | -1166.67 | -0.42 | -44.83 | -740.0 | 0.1 | -9.09 | 0.0 | 0.04 | 0.0 | 100.0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | -0.08 | 60.0 | -200.0 | -0.14 | -111.38 | -133.33 | 0.4 | 153.33 | 544.44 | 0.09 | -80.85 | 164.29 | -0.22 | -121.36 | -1200.0 | 0.1 | -9.09 | 66.67 | 0 | 0 | 0 | 5.46 | -23.5 | 34.79 | -0.31 | 8.82 | 13.89 | -0.29 | -200.0 | 19.44 | 0.11 | 10.0 | 10.0 | 0.04 | 33.33 | 100.0 | 0.00 | 100.0 | 0 |
| 20Q2 (6) | -0.2 | -5.26 | 23.08 | 1.23 | 12400.0 | 2150.0 | -0.75 | -377.78 | -367.86 | 0.47 | 327.27 | 261.54 | 1.03 | 615.0 | 421.88 | 0.11 | 1000.0 | 120.0 | 0 | 0 | 0 | 7.14 | 735.71 | 124.29 | -0.34 | 8.11 | 0.0 | 0.29 | 180.56 | 187.88 | 0.1 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | -47.62 | 0 | 0 |
| 20Q1 (5) | -0.19 | -137.25 | -850.0 | -0.01 | 88.89 | -101.96 | 0.27 | 161.36 | 370.0 | 0.11 | -21.43 | 168.75 | -0.2 | -147.62 | -140.82 | 0.01 | -50.0 | -80.0 | 0 | 0 | 0 | 0.85 | -20.09 | -75.56 | -0.37 | -1133.33 | 19.57 | -0.36 | -620.0 | 21.74 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.51 | 537.5 | 0.0 | -0.09 | -50.0 | 0.0 | -0.44 | -388.89 | 0.0 | 0.14 | 200.0 | 0.0 | 0.42 | 2000.0 | 0.0 | 0.02 | -66.67 | 0.0 | 0 | 0 | 0.0 | 1.07 | -73.62 | 0.0 | -0.03 | 91.67 | 0.0 | -0.05 | 86.11 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 728.57 | 0 | 0.0 |
| 19Q3 (3) | 0.08 | 130.77 | 0.0 | -0.06 | 0.0 | 0.0 | -0.09 | -132.14 | 0.0 | -0.14 | -207.69 | 0.0 | 0.02 | 106.25 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 4.05 | 27.3 | 0.0 | -0.36 | -5.88 | 0.0 | -0.36 | -9.09 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.26 | -1200.0 | 0.0 | -0.06 | -111.76 | 0.0 | 0.28 | 380.0 | 0.0 | 0.13 | 181.25 | 0.0 | -0.32 | -165.31 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.18 | -8.92 | 0.0 | -0.34 | 26.09 | 0.0 | -0.33 | 28.26 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.02 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.50 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
