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) | -2.04 | 0 | -2.36 | 0 | 4.53 | 89.54 | 0 | 0 | -4.4 | 0 | 0.3 | 172.73 | 0 | 0 | 115.38 | 151.75 | -3.2 | 0 | -3.38 | 0 | 0.85 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -1.9 | 0 | -2.04 | 0 | 2.39 | -5.16 | 0.04 | 0 | -3.94 | 0 | 0.11 | -47.62 | 0 | 0 | 45.83 | -14.88 | -3.18 | 0 | -3.28 | 0 | 0.85 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -2.01 | 0 | -0.36 | 0 | 2.52 | 4.13 | -0.04 | 0 | -2.37 | 0 | 0.21 | -56.25 | 0 | 0 | 53.85 | -76.44 | -2.94 | 0 | -3.02 | 0 | 0.85 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -1.67 | 0 | -0.42 | 0 | 2.42 | -37.79 | 0 | 0 | -2.09 | 0 | 0.48 | -5.88 | 0 | 0 | 228.57 | -23.81 | -2.41 | 0 | -2.5 | 0 | 0.85 | 14.86 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.89 | 0 | -1.56 | 0 | 3.89 | -14.88 | 0 | 0 | -3.45 | 0 | 0.51 | -75.0 | 0 | 0 | 300.00 | -75.0 | -3.0 | 0 | -3.11 | 0 | 0.74 | 208.33 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -2.32 | 0 | -2.05 | 0 | 4.57 | 59.23 | 0 | 0 | -4.37 | 0 | 2.04 | -20.93 | 0 | 0 | 1200.00 | -20.93 | -2.31 | 0 | -2.22 | 0 | 0.24 | 41.18 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -1.45 | 0 | -2.62 | 0 | 2.87 | -57.73 | 0.01 | 0 | -4.07 | 0 | 2.58 | -18.61 | 0 | 0 | 1517.65 | -42.55 | -2.47 | 0 | -2.39 | 0 | 0.17 | 41.67 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -1.65 | 0 | -3.16 | 0 | 6.79 | 172.69 | 0 | 0 | -4.81 | 0 | 3.17 | 29.92 | 0 | 0 | 2641.67 | 8.27 | -1.32 | 0 | -1.25 | 0 | 0.12 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -1.06 | 0 | -2.44 | 0 | 2.49 | -58.5 | -0.01 | 0 | -3.5 | 0 | 2.44 | -76.1 | 0 | 0 | 2440.00 | -78.49 | -1.05 | 0 | -1.01 | 0 | 0.09 | 125.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.73 | 0 | -10.18 | 0 | 6.0 | -25.0 | 0.01 | 0 | -10.91 | 0 | 10.21 | 347.81 | 0 | 0 | 11344.44 | 248.29 | -0.81 | 0 | -0.64 | 0 | 0.04 | 300.0 | 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) | -0.72 | -84.62 | -50.0 | -3.02 | -2057.14 | -30100.0 | 3.71 | 1852.63 | 4737.5 | 0 | 0 | 0 | -3.74 | -605.66 | -663.27 | 0.04 | -73.33 | 100.0 | 0 | 0 | 0 | 80.00 | -62.67 | 60.0 | -0.94 | -16.05 | 2.08 | -0.98 | -13.95 | 1.01 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.39 | -2.63 | 9.3 | -0.14 | -136.84 | 90.73 | 0.19 | 290.0 | -92.69 | 0 | -100.0 | 0 | -0.53 | 0 | 72.68 | 0.15 | 650.0 | 650.0 | 0 | 0 | 0 | 214.29 | 971.43 | 221.43 | -0.81 | -17.39 | -10.96 | -0.86 | -17.81 | -14.67 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.38 | 30.91 | 41.54 | 0.38 | -9.52 | 5.56 | -0.1 | -113.7 | -266.67 | 0.01 | 200.0 | 0.0 | 0 | 100.0 | 100.0 | 0.02 | -77.78 | -60.0 | 0 | 0 | 0 | 20.00 | -91.11 | -76.0 | -0.69 | 10.39 | 16.87 | -0.73 | 9.88 | 13.1 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.55 | -14.58 | -57.14 | 0.42 | 4300.0 | 148.28 | 0.73 | 1012.5 | 465.0 | -0.01 | 0 | -125.0 | -0.13 | 73.47 | 89.34 | 0.09 | 350.0 | 350.0 | 0 | 0 | 0 | 225.00 | 350.0 | 1137.5 | -0.77 | 19.79 | -14.93 | -0.81 | 18.18 | -17.39 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.48 | -11.63 | 0.0 | -0.01 | 99.34 | 94.74 | -0.08 | -103.08 | -103.48 | 0 | 0 | 100.0 | -0.49 | 74.74 | 26.87 | 0.02 | 0.0 | -60.0 | 0 | 0 | 0 | 50.00 | -25.0 | 40.0 | -0.96 | -31.51 | -24.68 | -0.99 | -32.0 | -23.75 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.43 | 33.85 | 4.44 | -1.51 | -519.44 | -2416.67 | 2.6 | 4233.33 | 6600.0 | 0 | -100.0 | 100.0 | -1.94 | -568.97 | -280.39 | 0.02 | -60.0 | -66.67 | 0 | 0 | 0 | 66.67 | -20.0 | 55.56 | -0.73 | 12.05 | -1.39 | -0.75 | 10.71 | -4.17 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.65 | -85.71 | -8.33 | 0.36 | 141.38 | 1900.0 | 0.06 | 130.0 | 250.0 | 0.01 | -75.0 | 200.0 | -0.29 | 76.23 | 53.23 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | 83.33 | 358.33 | 66.67 | -0.83 | -23.88 | -3.75 | -0.84 | -21.74 | -2.44 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.35 | 27.08 | 27.08 | -0.87 | -357.89 | -987.5 | -0.2 | -108.7 | -164.52 | 0.04 | 300.0 | 0 | -1.22 | -82.09 | -117.86 | 0.02 | -60.0 | -77.78 | 0 | 0 | 0 | 18.18 | -49.09 | -85.86 | -0.67 | 12.99 | -3.08 | -0.69 | 13.75 | -1.47 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.48 | -6.67 | -20.0 | -0.19 | -216.67 | 81.73 | 2.3 | 5850.0 | -6.5 | -0.02 | -100.0 | 0 | -0.67 | -31.37 | 53.47 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 35.71 | -16.67 | -57.14 | -0.77 | -6.94 | -22.22 | -0.8 | -11.11 | -23.08 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.45 | 25.0 | 2.17 | -0.06 | -200.0 | -20.0 | -0.04 | 0.0 | -115.38 | -0.01 | 0.0 | 0 | -0.51 | 17.74 | 0.0 | 0.06 | 200.0 | 20.0 | 0 | 0 | 0 | 42.86 | -14.29 | -65.71 | -0.72 | 10.0 | -14.29 | -0.72 | 12.2 | -9.09 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.6 | -25.0 | -71.43 | -0.02 | 75.0 | -100.0 | -0.04 | -112.9 | 42.86 | -0.01 | 0 | 0 | -0.62 | -10.71 | -72.22 | 0.02 | -77.78 | 100.0 | 0 | 0 | 0 | 50.00 | -61.11 | 200.0 | -0.8 | -23.08 | -40.35 | -0.82 | -20.59 | -36.67 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -0.48 | -20.0 | -2.13 | -0.08 | 92.31 | -111.76 | 0.31 | -87.4 | 234.78 | 0 | 0 | 0 | -0.56 | 61.11 | -366.67 | 0.09 | 80.0 | -75.68 | 0 | 0 | 0 | 128.57 | 54.29 | -82.63 | -0.65 | -3.17 | -14.04 | -0.68 | -4.62 | -13.33 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.4 | 13.04 | 23.08 | -1.04 | -1980.0 | -4.0 | 2.46 | 846.15 | 11.31 | 0 | 0 | 0 | -1.44 | -182.35 | 5.26 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 83.33 | -33.33 | -33.33 | -0.63 | 0.0 | 21.25 | -0.65 | 1.52 | 23.53 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.46 | -31.43 | -39.39 | -0.05 | -400.0 | 75.0 | 0.26 | 471.43 | -21.21 | 0 | 0 | 0 | -0.51 | -41.67 | 3.77 | 0.05 | 400.0 | -50.0 | 0 | 0 | 0 | 125.00 | 650.0 | -50.0 | -0.63 | -10.53 | 18.18 | -0.66 | -10.0 | 18.52 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.35 | 25.53 | 48.53 | -0.01 | -101.47 | 94.44 | -0.07 | 69.57 | -105.11 | 0 | 0 | 0 | -0.36 | -271.43 | 58.14 | 0.01 | -97.3 | -94.44 | 0 | 0 | 0 | 16.67 | -97.75 | -96.3 | -0.57 | 0.0 | 24.0 | -0.6 | 0.0 | 22.08 | 0.21 | 0.0 | 10.53 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | -0.47 | 9.62 | -30.56 | 0.68 | 168.0 | 477.78 | -0.23 | -110.41 | -1050.0 | 0 | 0 | 0 | 0.21 | 113.82 | 138.89 | 0.37 | 640.0 | 105.56 | 0 | 0 | 0 | 740.00 | 492.0 | 64.44 | -0.57 | 28.75 | 14.93 | -0.6 | 29.41 | 13.04 | 0.21 | 5.0 | 40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.52 | -57.58 | 0.0 | -1.0 | -400.0 | 0.0 | 2.21 | 569.7 | 0.0 | 0 | 0 | 0.0 | -1.52 | -186.79 | 0.0 | 0.05 | -50.0 | 0.0 | 0 | 0 | 0.0 | 125.00 | -50.0 | 0.0 | -0.8 | -3.9 | 0.0 | -0.85 | -4.94 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.33 | 51.47 | 0.0 | -0.2 | -11.11 | 0.0 | 0.33 | -75.91 | 0.0 | 0 | 0 | 0.0 | -0.53 | 38.37 | 0.0 | 0.1 | -44.44 | 0.0 | 0 | 0 | 0.0 | 250.00 | -44.44 | 0.0 | -0.77 | -2.67 | 0.0 | -0.81 | -5.19 | 0.0 | 0.2 | 5.26 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.68 | -88.89 | 0.0 | -0.18 | 0.0 | 0.0 | 1.37 | 6950.0 | 0.0 | 0 | 0 | 0.0 | -0.86 | -59.26 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 450.00 | 0.0 | 0.0 | -0.75 | -11.94 | 0.0 | -0.77 | -11.59 | 0.0 | 0.19 | 26.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | -0.36 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 450.00 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
