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) | -2.74 | 0 | -0.69 | 0 | 2.06 | 0 | -0.51 | 0 | -3.43 | 0 | 0.17 | -22.73 | -0.3 | 0 | 1.49 | -31.0 | 0.82 | 28.12 | 0.77 | 22.22 | 0.48 | 14.29 | 0.01 | 0.0 | -217.46 | 0 |
| 2022 (9) | 1.39 | -58.63 | 0.49 | 63.33 | -0.78 | 0 | 0 | 0 | 1.88 | -48.63 | 0.22 | 69.23 | 0.57 | 0 | 2.16 | 57.26 | 0.64 | 18.52 | 0.63 | 14.55 | 0.42 | 2.44 | 0.01 | 0.0 | 131.13 | -62.14 |
| 2021 (8) | 3.36 | -40.0 | 0.3 | 0 | -1.98 | 0 | -0.17 | 0 | 3.66 | -28.52 | 0.13 | 225.0 | -0.87 | 0 | 1.37 | 329.78 | 0.54 | 12.5 | 0.55 | 17.02 | 0.41 | 20.59 | 0.01 | 0.0 | 346.39 | -49.28 |
| 2020 (7) | 5.6 | -0.71 | -0.48 | 0 | -2.68 | 0 | 0.2 | 0 | 5.12 | -2.29 | 0.04 | 33.33 | 0.59 | 0 | 0.32 | 18.52 | 0.48 | -27.27 | 0.47 | -22.95 | 0.34 | 13.33 | 0.01 | 0.0 | 682.93 | 11.4 |
| 2019 (6) | 5.64 | 0 | -0.4 | 0 | -4.37 | 0 | 0 | 0 | 5.24 | 0 | 0.03 | 0 | -0.53 | 0 | 0.27 | 0 | 0.66 | 43.48 | 0.61 | 22.0 | 0.3 | 650.0 | 0.01 | 0.0 | 613.04 | 0 |
| 2018 (5) | -2.49 | 0 | 0.94 | -77.07 | -0.63 | 0 | 0.15 | 650.0 | -1.55 | 0 | 0 | 0 | 0.9 | 0 | -0.00 | 0 | 0.46 | 1433.33 | 0.5 | 900.0 | 0.04 | -42.86 | 0.01 | 0.0 | -452.73 | 0 |
| 2017 (4) | -6.27 | 0 | 4.1 | 0 | 2.31 | 0 | 0.02 | 0 | -2.17 | 0 | 0.01 | -66.67 | -0.14 | 0 | 0.08 | -63.87 | 0.03 | -93.75 | 0.05 | -81.48 | 0.07 | -46.15 | 0.01 | 0.0 | -4823.08 | 0 |
| 2016 (3) | -1.56 | 0 | -2.44 | 0 | -0.01 | 0 | -0.13 | 0 | -4.0 | 0 | 0.03 | -57.14 | -0.23 | 0 | 0.23 | -55.96 | 0.48 | -25.0 | 0.27 | 8.0 | 0.13 | -40.91 | 0.01 | 0 | -380.49 | 0 |
| 2015 (2) | 2.07 | 75.42 | 1.72 | 0 | -4.07 | 0 | -0.02 | 0 | 3.79 | 0 | 0.07 | -65.0 | 0 | 0 | 0.52 | -64.5 | 0.64 | 10.34 | 0.25 | -28.57 | 0.22 | 15.79 | 0 | 0 | 440.43 | 101.55 |
| 2014 (1) | 1.18 | 73.53 | -1.78 | 0 | 5.02 | 37.16 | 0.23 | 9.52 | -0.6 | 0 | 0.2 | 66.67 | 0 | 0 | 1.47 | 77.21 | 0.58 | -32.56 | 0.35 | -38.6 | 0.19 | 11.76 | 0 | 0 | 218.52 | 137.8 |
| 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) | -1.11 | -5450.0 | 39.67 | -0.14 | 6.67 | -200.0 | 0.87 | -37.86 | 890.91 | -0.19 | 53.66 | 13.64 | -1.25 | -635.29 | 26.47 | 0.01 | -88.89 | -87.5 | -0.11 | 8.33 | -120.0 | 0.35 | -88.14 | -88.56 | 0.27 | 125.0 | 58.82 | 0.21 | 23.53 | 50.0 | 0.13 | 8.33 | 18.18 | 0 | -100.0 | 0 | -326.47 | -4797.06 | 55.64 |
| 23Q3 (19) | -0.02 | -300.0 | -102.3 | -0.15 | -36.36 | -400.0 | 1.4 | 1372.73 | 397.87 | -0.41 | -232.26 | -1266.67 | -0.17 | -70.0 | -118.48 | 0.09 | 800.0 | 800.0 | -0.12 | -140.0 | -400.0 | 2.99 | 776.08 | 689.37 | 0.12 | -47.83 | -40.0 | 0.17 | -15.0 | 0.0 | 0.12 | 0.0 | 9.09 | 0.01 | 0 | 0 | -6.67 | -313.33 | -102.15 |
| 23Q2 (18) | 0.01 | 100.61 | -99.48 | -0.11 | 62.07 | -237.5 | -0.11 | -10.0 | -22.22 | 0.31 | 247.62 | 82.35 | -0.1 | 94.79 | -105.0 | 0.01 | -85.71 | 0.0 | -0.05 | -150.0 | -155.56 | 0.34 | -87.13 | -17.75 | 0.23 | 9.52 | 91.67 | 0.2 | 11.11 | 0.0 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 3.12 | 100.56 | -99.51 |
| 23Q1 (17) | -1.63 | 11.41 | -470.45 | -0.29 | -307.14 | -231.82 | -0.1 | 9.09 | 0.0 | -0.21 | 4.55 | -362.5 | -1.92 | -12.94 | -390.91 | 0.07 | -12.5 | -46.15 | -0.02 | 60.0 | -104.08 | 2.65 | -14.49 | -48.19 | 0.21 | 23.53 | 40.0 | 0.18 | 28.57 | 50.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -562.07 | 23.63 | -381.03 |
| 22Q4 (16) | -1.84 | -311.49 | -191.54 | 0.14 | 180.0 | -17.65 | -0.11 | 76.6 | 78.43 | -0.22 | -633.33 | -833.33 | -1.7 | -284.78 | -177.98 | 0.08 | 700.0 | 0 | -0.05 | -225.0 | 91.94 | 3.10 | 718.6 | 0 | 0.17 | -15.0 | -10.53 | 0.14 | -17.65 | -44.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -736.00 | -336.87 | -228.16 |
| 22Q3 (15) | 0.87 | -54.69 | 219.18 | 0.05 | -37.5 | -85.71 | -0.47 | -422.22 | -11.9 | -0.03 | -117.65 | 76.92 | 0.92 | -54.0 | 342.11 | 0.01 | 0.0 | -75.0 | 0.04 | -55.56 | 120.0 | 0.38 | -8.71 | -78.31 | 0.2 | 66.67 | 81.82 | 0.17 | -15.0 | 88.89 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 310.71 | -51.45 | 180.87 |
| 22Q2 (14) | 1.92 | 336.36 | 38.13 | 0.08 | -63.64 | 108.16 | -0.09 | 10.0 | 70.0 | 0.17 | 112.5 | 0 | 2.0 | 203.03 | 387.8 | 0.01 | -92.31 | -85.71 | 0.09 | -81.63 | 550.0 | 0.41 | -91.89 | -86.43 | 0.12 | -20.0 | 0.0 | 0.2 | 66.67 | 100.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 640.00 | 220.0 | -7.91 |
| 22Q1 (13) | 0.44 | -78.11 | -36.23 | 0.22 | 29.41 | -71.05 | -0.1 | 80.39 | 86.84 | 0.08 | 166.67 | 200.0 | 0.66 | -69.72 | -54.48 | 0.13 | 0 | 1200.0 | 0.49 | 179.03 | 1325.0 | 5.12 | 0 | 1148.82 | 0.15 | -21.05 | 25.0 | 0.12 | -52.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | -65.17 | -36.23 |
| 21Q4 (12) | 2.01 | 375.34 | -27.17 | 0.17 | -51.43 | 113.93 | -0.51 | -21.43 | -148.57 | 0.03 | 123.08 | -90.32 | 2.18 | 673.68 | 41.56 | 0 | -100.0 | -100.0 | -0.62 | -210.0 | -1966.67 | -0.00 | -100.0 | -100.0 | 0.19 | 72.73 | 171.43 | 0.25 | 177.78 | 316.67 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 574.29 | 249.47 | -68.79 |
| 21Q3 (11) | -0.73 | -152.52 | -1.39 | 0.35 | 135.71 | -7.89 | -0.42 | -40.0 | 65.85 | -0.13 | 0 | -360.0 | -0.38 | -192.68 | -11.76 | 0.04 | -42.86 | 0 | -0.2 | -900.0 | -233.33 | 1.75 | -42.86 | 0 | 0.11 | -8.33 | 57.14 | 0.09 | -10.0 | 125.0 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | -384.21 | -155.28 | 35.96 |
| 21Q2 (10) | 1.39 | 101.45 | -59.71 | -0.98 | -228.95 | -366.67 | -0.3 | 60.53 | 85.71 | 0 | 100.0 | 100.0 | 0.41 | -71.72 | -87.35 | 0.07 | 600.0 | 0 | -0.02 | 50.0 | -128.57 | 3.06 | 645.85 | 0 | 0.12 | 0.0 | -7.69 | 0.1 | -16.67 | -50.0 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 695.00 | 121.59 | -43.59 |
| 21Q1 (9) | 0.69 | -75.0 | 527.27 | 0.76 | 162.3 | 33.33 | -0.76 | -172.38 | -90.0 | -0.08 | -125.81 | -233.33 | 1.45 | -5.84 | 113.24 | 0.01 | -50.0 | 0.0 | -0.04 | -33.33 | -106.56 | 0.41 | -37.91 | 60.25 | 0.12 | 71.43 | -45.45 | 0.12 | 100.0 | -25.0 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 313.64 | -82.95 | 584.3 |
| 20Q4 (8) | 2.76 | 483.33 | -39.61 | -1.22 | -421.05 | -838.46 | 1.05 | 185.37 | 122.44 | 0.31 | 520.0 | 3200.0 | 1.54 | 552.94 | -65.32 | 0.02 | 0 | 0 | -0.03 | 50.0 | 94.64 | 0.66 | 0 | 0 | 0.07 | 0.0 | -56.25 | 0.06 | 50.0 | -57.14 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | 1840.00 | 406.67 | -15.45 |
| 20Q3 (7) | -0.72 | -120.87 | -94.59 | 0.38 | 280.95 | 179.17 | -1.23 | 41.43 | -184.83 | 0.05 | 123.81 | 266.67 | -0.34 | -110.49 | 60.0 | 0 | 0 | 0 | -0.06 | -185.71 | -700.0 | -0.00 | 0 | 0 | 0.07 | -46.15 | -50.0 | 0.04 | -80.0 | -63.64 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -600.00 | -148.7 | -191.89 |
| 20Q2 (6) | 3.45 | 3036.36 | 208.04 | -0.21 | -136.84 | -16.67 | -2.1 | -425.0 | -624.14 | -0.21 | -450.0 | -210.53 | 3.24 | 376.47 | 244.68 | 0 | -100.0 | 0 | 0.07 | -88.52 | 187.5 | -0.00 | -100.0 | 0 | 0.13 | -40.91 | -13.33 | 0.2 | 25.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 1232.14 | 2588.31 | 208.04 |
| 20Q1 (5) | 0.11 | -97.59 | -45.0 | 0.57 | 538.46 | 46.15 | -0.4 | 91.45 | 45.21 | 0.06 | 700.0 | 140.0 | 0.68 | -84.68 | 15.25 | 0.01 | 0 | -66.67 | 0.61 | 208.93 | 510.0 | 0.26 | 0 | -74.25 | 0.22 | 37.5 | 4.76 | 0.16 | 14.29 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0 | 45.83 | -97.89 | -45.0 |
| 19Q4 (4) | 4.57 | 1335.14 | 0.0 | -0.13 | 72.92 | 0.0 | -4.68 | -422.76 | 0.0 | -0.01 | 66.67 | 0.0 | 4.44 | 622.35 | 0.0 | 0 | 0 | 0.0 | -0.56 | -5700.0 | 0.0 | -0.00 | 0 | 0.0 | 0.16 | 14.29 | 0.0 | 0.14 | 27.27 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2176.19 | 1158.69 | 0.0 |
| 19Q3 (3) | -0.37 | -133.04 | 0.0 | -0.48 | -166.67 | 0.0 | 1.45 | 600.0 | 0.0 | -0.03 | -115.79 | 0.0 | -0.85 | -190.43 | 0.0 | 0 | 0 | 0.0 | 0.01 | 112.5 | 0.0 | -0.00 | 0 | 0.0 | 0.14 | -6.67 | 0.0 | 0.11 | -45.0 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | -205.56 | -151.39 | 0.0 |
| 19Q2 (2) | 1.12 | 460.0 | 0.0 | -0.18 | -146.15 | 0.0 | -0.29 | 60.27 | 0.0 | 0.19 | 226.67 | 0.0 | 0.94 | 59.32 | 0.0 | 0 | -100.0 | 0.0 | -0.08 | -180.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.15 | -28.57 | 0.0 | 0.2 | 25.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 400.00 | 380.0 | 0.0 |
| 19Q1 (1) | 0.2 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 83.33 | 0.0 | 0.0 |
