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) | -12.55 | 0 | -32.35 | 0 | 9.19 | -38.11 | 0 | 0 | -44.9 | 0 | 3.33 | 375.71 | 0 | 0 | 4757.14 | 307.76 | -18.47 | 0 | -15.77 | 0 | 1.34 | -6.94 | 0.02 | 0 | 0.00 | 0 |
| 2022 (9) | -10.29 | 0 | 2.0 | -80.37 | 14.85 | -72.25 | 0.26 | 0 | -8.29 | 0 | 0.7 | -65.69 | 0 | 0 | 1166.67 | -14.22 | -11.58 | 0 | -11.5 | 0 | 1.44 | -6.49 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -5.39 | 0 | 10.19 | 0 | 53.51 | 535000.0 | -0.73 | 0 | 4.8 | 0 | 2.04 | 300.0 | 0 | 0 | 1360.00 | 140.0 | -7.32 | 0 | -7.4 | 0 | 1.54 | 15.79 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -5.86 | 0 | -17.78 | 0 | 0.01 | -99.97 | -0.03 | 0 | -23.64 | 0 | 0.51 | 2.0 | 0 | 0 | 566.67 | 0 | -6.78 | 0 | -6.6 | 0 | 1.33 | -3.62 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -7.48 | 0 | -0.43 | 0 | 30.76 | 378.38 | -0.01 | 0 | -7.91 | 0 | 0.5 | 16.28 | 0 | 0 | 0.00 | 0 | -7.95 | 0 | -8.3 | 0 | 1.38 | 31.43 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -7.78 | 0 | -0.59 | 0 | 6.43 | -45.97 | -0.23 | 0 | -8.37 | 0 | 0.43 | 104.76 | 0 | 0 | 0.00 | 0 | -10.14 | 0 | -10.32 | 0 | 1.05 | 9.38 | 0.06 | -64.71 | 0.00 | 0 |
| 2017 (4) | -7.08 | 0 | -0.1 | 0 | 11.9 | 164.44 | -0.07 | 0 | -7.18 | 0 | 0.21 | -93.11 | 0.01 | -66.67 | 0.00 | 0 | -8.44 | 0 | -8.98 | 0 | 0.96 | -13.51 | 0.17 | -5.56 | 0.00 | 0 |
| 2016 (3) | -7.82 | 0 | -1.66 | 0 | 4.5 | -67.11 | 0.02 | -60.0 | -9.48 | 0 | 3.05 | -44.14 | 0.03 | -99.55 | 0.00 | 0 | -9.48 | 0 | -9.82 | 0 | 1.11 | 26.14 | 0.18 | -5.26 | 0.00 | 0 |
| 2015 (2) | -8.75 | 0 | -2.02 | 0 | 13.68 | 105.1 | 0.05 | 0 | -10.77 | 0 | 5.46 | -34.06 | 6.73 | 1671.05 | 0.00 | 0 | -11.68 | 0 | -10.08 | 0 | 0.88 | 120.0 | 0.19 | 0.0 | 0.00 | 0 |
| 2014 (1) | -11.24 | 0 | -7.92 | 0 | 6.67 | 0 | -3.62 | 0 | -19.16 | 0 | 8.28 | 0 | 0.38 | 0 | 0.00 | 0 | -9.22 | 0 | -8.2 | 0 | 0.4 | 0 | 0.19 | 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) | -4.17 | -7.75 | -5.84 | -23.45 | -4014.04 | -58525.0 | 2.87 | 0 | 9666.67 | 0.08 | 900.0 | 214.29 | -27.62 | -522.07 | -593.97 | 1.66 | 191.23 | 2271.43 | 0 | 0 | 0 | 3320.00 | -41.75 | 374.29 | -5.98 | -22.29 | -83.44 | -5.44 | -28.0 | -88.24 | 0.3 | 3.45 | -18.92 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -3.87 | -64.68 | -59.92 | -0.57 | -18.75 | -128.0 | 0 | 100.0 | -100.0 | -0.01 | 75.0 | 50.0 | -4.44 | -56.89 | -66.29 | 0.57 | -20.83 | 111.11 | 0 | 0 | 0 | 5700.00 | 58.33 | 0 | -4.89 | -18.69 | -63.0 | -4.25 | -27.63 | -38.89 | 0.29 | -23.68 | -21.62 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -2.35 | -7.8 | -6.82 | -0.48 | 93.89 | -119.05 | -0.02 | -100.32 | -100.14 | -0.04 | -100.0 | -110.81 | -2.83 | 71.78 | -984.38 | 0.72 | 89.47 | 300.0 | 0 | 0 | 0 | 3600.00 | 0 | 300.0 | -4.12 | -18.39 | -48.2 | -3.33 | -21.53 | -13.65 | 0.38 | 2.7 | 5.56 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -2.18 | 44.67 | -26.74 | -7.85 | -19525.0 | -3313.04 | 6.34 | 21233.33 | 2086.21 | -0.02 | 71.43 | 33.33 | -10.03 | -152.01 | -414.36 | 0.38 | 442.86 | 111.11 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | -3.48 | -6.75 | -37.55 | -2.74 | 5.19 | -4.18 | 0.37 | 0.0 | 8.82 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -3.94 | -62.81 | -200.76 | -0.04 | 84.0 | 97.85 | -0.03 | -120.0 | 87.5 | -0.07 | -250.0 | 50.0 | -3.98 | -49.06 | -25.55 | 0.07 | -74.07 | -96.28 | 0 | 0 | 0 | 700.00 | 0 | -77.66 | -3.26 | -8.67 | -88.44 | -2.89 | 5.56 | -80.62 | 0.37 | 0.0 | 2.78 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -2.42 | -10.0 | -54.14 | -0.25 | -109.92 | -103.77 | 0.15 | -98.96 | -99.71 | -0.02 | -105.41 | 90.0 | -2.67 | -934.38 | -152.66 | 0.27 | 50.0 | 575.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | -3.0 | -7.91 | -55.44 | -3.06 | -4.44 | -36.0 | 0.37 | 2.78 | -2.63 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -2.2 | -27.91 | -59.42 | 2.52 | 1195.65 | 204.56 | 14.44 | 4879.31 | 1388.66 | 0.37 | 1333.33 | 285.0 | 0.32 | 116.41 | 108.44 | 0.18 | 0.0 | 100.0 | 0 | 0 | 0 | 900.00 | 50.0 | 400.0 | -2.78 | -9.88 | -47.09 | -2.93 | -11.41 | -53.4 | 0.36 | 5.88 | -7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -1.72 | -31.3 | -50.88 | -0.23 | 87.63 | -102.94 | 0.29 | 220.83 | 11.54 | -0.03 | 78.57 | 83.33 | -1.95 | 38.49 | -129.19 | 0.18 | -90.43 | 500.0 | 0 | 0 | 0 | 600.00 | -80.85 | 500.0 | -2.53 | -46.24 | -42.94 | -2.63 | -64.38 | -60.37 | 0.34 | -5.56 | -15.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -1.31 | 16.56 | 60.18 | -1.86 | -128.01 | 89.22 | -0.24 | -100.46 | -200.0 | -0.14 | 30.0 | -600.0 | -3.17 | -162.52 | 84.57 | 1.88 | 4600.0 | 795.24 | 0 | 0 | 0 | 3133.33 | 1466.67 | 1242.86 | -1.73 | 10.36 | 47.58 | -1.6 | 28.89 | 51.22 | 0.36 | -5.26 | -47.83 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -1.57 | -13.77 | 0 | 6.64 | 375.52 | 0 | 52.53 | 5315.46 | 0 | -0.2 | 0.0 | 0 | 5.07 | 233.77 | 0 | 0.04 | -55.56 | 0 | 0 | 0 | 0 | 200.00 | 11.11 | 0 | -1.93 | -2.12 | 0 | -2.25 | -17.8 | 0 | 0.38 | -2.56 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -1.38 | -21.05 | 46.3 | -2.41 | -130.82 | -363.46 | 0.97 | 273.08 | 977.78 | -0.2 | -11.11 | -900.0 | -3.79 | -156.74 | -22.65 | 0.09 | 200.0 | -70.0 | 0 | 0 | 0 | 180.00 | 80.0 | 0 | -1.89 | -6.78 | 45.69 | -1.91 | -16.46 | 42.47 | 0.39 | -2.5 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -1.14 | 65.35 | 0 | 7.82 | 145.31 | 0 | 0.26 | 425.0 | 0 | -0.18 | -800.0 | 0 | 6.68 | 132.51 | 0 | 0.03 | -85.71 | 0 | 0 | 0 | 0 | 100.00 | -57.14 | 0 | -1.77 | 46.36 | 0 | -1.64 | 50.0 | 0 | 0.4 | -42.03 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -3.29 | 0 | 11.32 | -17.26 | 0 | -7091.67 | -0.08 | 0 | -100.27 | -0.02 | 0 | -100.0 | -20.55 | 0 | -420.25 | 0.21 | 0 | -27.59 | 0 | 0 | 0 | 233.33 | 0 | 0 | -3.3 | 0 | 21.24 | -3.28 | 0 | 24.42 | 0.69 | 0 | -1.43 | 0 | 0 | 0 | 0.00 | 0 | 0 |
