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) | -0.83 | 0 | -0.12 | 0 | 0.46 | -82.24 | -0.39 | 0 | -0.95 | 0 | 0.06 | -33.33 | 0 | 0 | 0.89 | -46.75 | -2.16 | 0 | -2.04 | 0 | 0.89 | -29.92 | 0.22 | -4.35 | 0.00 | 0 |
| 2022 (9) | -1.59 | 0 | -0.4 | 0 | 2.59 | 259.72 | 0.14 | 180.0 | -1.99 | 0 | 0.09 | 12.5 | 0 | 0 | 1.67 | -5.0 | -3.35 | 0 | -2.36 | 0 | 1.27 | -16.45 | 0.23 | 0.0 | 0.00 | 0 |
| 2021 (8) | -1.03 | 0 | -0.09 | 0 | 0.72 | 0 | 0.05 | -84.38 | -1.12 | 0 | 0.08 | -90.24 | 0 | 0 | 1.75 | -89.54 | -2.45 | 0 | -1.89 | 0 | 1.52 | -17.84 | 0.23 | -11.54 | 0.00 | 0 |
| 2020 (7) | -2.0 | 0 | 1.42 | 79.75 | -0.22 | 0 | 0.32 | 0 | -0.58 | 0 | 0.82 | -55.68 | 0.18 | -91.63 | 16.77 | -10.63 | -5.08 | 0 | -4.38 | 0 | 1.85 | -1.07 | 0.26 | 23.81 | 0.00 | 0 |
| 2019 (6) | -0.2 | 0 | 0.79 | 0 | -1.01 | 0 | -0.67 | 0 | 0.59 | 1866.67 | 1.85 | 37.04 | 2.15 | 0 | 18.76 | 70.39 | -4.53 | 0 | -3.32 | 0 | 1.87 | 20.65 | 0.21 | 5.0 | 0.00 | 0 |
| 2018 (5) | 1.65 | 0 | -1.62 | 0 | -1.92 | 0 | -0.19 | 0 | 0.03 | 0 | 1.35 | -34.78 | -0.23 | 0 | 11.01 | -34.73 | -3.26 | 0 | -2.87 | 0 | 1.55 | 4.73 | 0.2 | -9.09 | 0.00 | 0 |
| 2017 (4) | -3.23 | 0 | -1.88 | 0 | 4.7 | 164.04 | 0.04 | 0 | -5.11 | 0 | 2.07 | -65.44 | -0.42 | 0 | 16.87 | -51.44 | -2.87 | 0 | -3.38 | 0 | 1.48 | -1.33 | 0.22 | -12.0 | 0.00 | 0 |
| 2016 (3) | 0.26 | -80.6 | -3.28 | 0 | 1.78 | 0 | -0.19 | 0 | -3.02 | 0 | 5.99 | 20.04 | 0.19 | 0 | 34.74 | 18.37 | -1.38 | 0 | -1.45 | 0 | 1.5 | 4.9 | 0.25 | 0.0 | 86.67 | -8.16 |
| 2015 (2) | 1.34 | -1.47 | -4.79 | 0 | -0.14 | 0 | 0.13 | -56.67 | -3.45 | 0 | 4.99 | 115.09 | -0.09 | 0 | 29.35 | 183.15 | 0.17 | -76.06 | -0.26 | 0 | 1.43 | 10.85 | 0.25 | 8.7 | 94.37 | 63.06 |
| 2014 (1) | 1.36 | -37.33 | -2.42 | 0 | 1.77 | -62.5 | 0.3 | 650.0 | -1.06 | 0 | 2.32 | -30.33 | -0.12 | 0 | 10.37 | -35.75 | 0.71 | 0 | 0.83 | 0 | 1.29 | 38.71 | 0.23 | -25.81 | 57.87 | -84.0 |
| 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) | -0.05 | -102.07 | 94.44 | 0.08 | 700.0 | 153.33 | 0.02 | 100.81 | -98.45 | 0.03 | 133.33 | -78.57 | 0.03 | -98.77 | 102.86 | -0.04 | 0 | -233.33 | 0 | 0 | 0 | -2.50 | 0 | -191.67 | -0.78 | -59.18 | 43.88 | -1.05 | -425.0 | 13.22 | 0.19 | -9.52 | -36.67 | 0.04 | -33.33 | -33.33 | 0.00 | -100.0 | 0 |
| 23Q3 (19) | 2.42 | 186.43 | 736.84 | 0.01 | 116.67 | 103.45 | -2.48 | -188.89 | -391.76 | -0.09 | 65.38 | 55.0 | 2.43 | 184.97 | 462.69 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.49 | 2.0 | -48.48 | -0.2 | 45.95 | -25.0 | 0.21 | 0.0 | -32.26 | 0.06 | 0.0 | 0.0 | 3457.14 | 0 | 2010.53 |
| 23Q2 (18) | -2.8 | -582.93 | -4100.0 | -0.06 | 57.14 | -700.0 | 2.79 | 2046.15 | 2690.0 | -0.26 | -225.0 | -188.89 | -2.86 | -420.0 | -3675.0 | 0.05 | 25.0 | 0 | 0 | 0 | 0 | 2.76 | 9.12 | 0 | -0.5 | -28.21 | 35.9 | -0.37 | 11.9 | 31.48 | 0.21 | -22.22 | -34.38 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.41 | 54.44 | -7.89 | -0.14 | 6.67 | -566.67 | 0.13 | -89.92 | -62.86 | -0.08 | -157.14 | -126.67 | -0.55 | 47.62 | -57.14 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 2.53 | -7.17 | 46.84 | -0.39 | 71.94 | 53.57 | -0.42 | 65.29 | 8.7 | 0.27 | -10.0 | -22.86 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.9 | -136.84 | -40.62 | -0.15 | 48.28 | -150.0 | 1.29 | 51.76 | 98.46 | 0.14 | 170.0 | 216.67 | -1.05 | -56.72 | -50.0 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 2.73 | 7.05 | -49.09 | -1.39 | -321.21 | -1444.44 | -1.21 | -656.25 | -142.0 | 0.3 | -3.23 | -16.67 | 0.06 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -0.38 | -642.86 | -216.67 | -0.29 | -3000.0 | -625.0 | 0.85 | 750.0 | 2225.0 | -0.2 | -122.22 | -233.33 | -0.67 | -937.5 | -318.75 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 2.55 | 0 | 243.95 | -0.33 | 57.69 | 50.75 | -0.16 | 70.37 | 68.63 | 0.31 | -3.12 | -20.51 | 0.06 | 0.0 | 0.0 | -180.95 | 0 | 0 |
| 22Q2 (14) | 0.07 | 118.42 | 138.89 | 0.01 | -66.67 | 125.0 | 0.1 | -71.43 | -54.55 | -0.09 | -130.0 | -169.23 | 0.08 | 122.86 | 136.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.78 | 7.14 | 24.27 | -0.54 | -17.39 | -100.0 | 0.32 | -8.57 | -8.57 | 0.06 | 0.0 | 20.0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | -0.38 | 40.62 | -375.0 | 0.03 | 150.0 | -50.0 | 0.35 | -46.15 | 418.18 | 0.3 | 350.0 | 400.0 | -0.35 | 50.0 | -1650.0 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 1.72 | -67.82 | 0 | -0.84 | -833.33 | -27.27 | -0.46 | 8.0 | 24.59 | 0.35 | -2.78 | -14.63 | 0.06 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.64 | -433.33 | -633.33 | -0.06 | -50.0 | 25.0 | 0.65 | 1725.0 | 1200.0 | -0.12 | -180.0 | -146.15 | -0.7 | -337.5 | -1850.0 | 0.06 | 500.0 | -50.0 | 0 | 0 | 0 | 5.36 | 623.21 | -46.88 | -0.09 | 86.57 | 93.66 | -0.5 | 1.96 | 52.83 | 0.36 | -7.69 | -23.4 | 0.06 | 0.0 | -14.29 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.12 | 33.33 | -129.27 | -0.04 | 0.0 | 92.73 | -0.04 | -118.18 | -500.0 | 0.15 | 15.38 | -21.05 | -0.16 | 27.27 | -14.29 | 0.01 | 0.0 | -98.41 | 0 | 0 | -100.0 | 0.74 | -21.48 | -98.69 | -0.67 | 34.95 | 39.09 | -0.51 | -88.89 | 36.25 | 0.39 | 11.43 | -18.75 | 0.06 | 20.0 | 20.0 | 0.00 | 100.0 | 0 |
| 21Q2 (10) | -0.18 | -125.0 | -1000.0 | -0.04 | -166.67 | 63.64 | 0.22 | 300.0 | 150.0 | 0.13 | 230.0 | 533.33 | -0.22 | -1000.0 | -144.44 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 0.94 | 0 | 0 | -1.03 | -56.06 | 16.94 | -0.27 | 55.74 | 77.12 | 0.35 | -14.63 | -22.22 | 0.05 | -16.67 | -28.57 | -138.46 | 0 | 0 |
| 21Q1 (9) | -0.08 | -166.67 | 96.64 | 0.06 | 175.0 | -97.0 | -0.11 | -320.0 | -173.33 | -0.1 | -138.46 | 70.59 | -0.02 | -150.0 | 94.74 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.66 | 53.52 | 50.0 | -0.61 | 42.45 | 54.48 | 0.41 | -12.77 | -10.87 | 0.06 | -14.29 | -14.29 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.12 | -70.73 | 163.16 | -0.08 | 85.45 | -103.62 | 0.05 | 400.0 | 103.21 | 0.26 | 36.84 | 2500.0 | 0.04 | 128.57 | -98.02 | 0.12 | -80.95 | -20.0 | 0 | -100.0 | -100.0 | 10.08 | -82.23 | 44.54 | -1.42 | -29.09 | 24.47 | -1.06 | -32.5 | 41.44 | 0.47 | -2.08 | -14.55 | 0.07 | 40.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 0.41 | 1950.0 | 373.33 | -0.55 | -400.0 | -5600.0 | 0.01 | 102.27 | -97.67 | 0.19 | 733.33 | 125.68 | -0.14 | -55.56 | 0.0 | 0.63 | 0 | 40.0 | 0.04 | 166.67 | 300.0 | 56.76 | 0 | 256.94 | -1.1 | 11.29 | -77.42 | -0.8 | 32.2 | -600.0 | 0.48 | 6.67 | 60.0 | 0.05 | -28.57 | 25.0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | 0.02 | 100.84 | -96.83 | -0.11 | -105.5 | 88.42 | -0.44 | -393.33 | -340.0 | -0.03 | 91.18 | -142.86 | -0.09 | 76.32 | 71.88 | 0 | -100.0 | -100.0 | -0.06 | -300.0 | -300.0 | -0.00 | -100.0 | -100.0 | -1.24 | 6.06 | -30.53 | -1.18 | 11.94 | -68.57 | 0.45 | -2.17 | -11.76 | 0.07 | 0.0 | 40.0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -2.38 | -1152.63 | -385.71 | 2.0 | -9.5 | 516.67 | 0.15 | 109.62 | -31.82 | -0.34 | -3500.0 | -3300.0 | -0.38 | -118.81 | 60.82 | 0.06 | -60.0 | -82.35 | 0.03 | -98.56 | 400.0 | 3.39 | -51.41 | -76.87 | -1.32 | 29.79 | -22.22 | -1.34 | 25.97 | -39.58 | 0.46 | -16.36 | -8.0 | 0.07 | 0.0 | 40.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.19 | -26.67 | 0.0 | 2.21 | 22000.0 | 0.0 | -1.56 | -462.79 | 0.0 | 0.01 | 101.35 | 0.0 | 2.02 | 1542.86 | 0.0 | 0.15 | -66.67 | 0.0 | 2.08 | 10500.0 | 0.0 | 6.98 | -56.12 | 0.0 | -1.88 | -203.23 | 0.0 | -1.81 | -1231.25 | 0.0 | 0.55 | 83.33 | 0.0 | 0.07 | 75.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q3 (3) | -0.15 | -123.81 | 0.0 | 0.01 | 101.05 | 0.0 | 0.43 | 530.0 | 0.0 | -0.74 | -1157.14 | 0.0 | -0.14 | 56.25 | 0.0 | 0.45 | -46.43 | 0.0 | -0.02 | -166.67 | 0.0 | 15.90 | -51.54 | 0.0 | -0.62 | 34.74 | 0.0 | 0.16 | 122.86 | 0.0 | 0.3 | -41.18 | 0.0 | 0.04 | -20.0 | 0.0 | -30.00 | 0 | 0.0 |
| 19Q2 (2) | 0.63 | 228.57 | 0.0 | -0.95 | -97.92 | 0.0 | -0.1 | -145.45 | 0.0 | 0.07 | 800.0 | 0.0 | -0.32 | 67.01 | 0.0 | 0.84 | 147.06 | 0.0 | 0.03 | 400.0 | 0.0 | 32.81 | 123.9 | 0.0 | -0.95 | 12.04 | 0.0 | -0.7 | 27.08 | 0.0 | 0.51 | 2.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.49 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.97 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 14.66 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | -0.96 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
