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) | 0.07 | -65.0 | -0.32 | 0 | 2.09 | 0 | 0 | 0 | -0.25 | 0 | 0.19 | -5.0 | 0 | 0 | 4.95 | 7.37 | -0.3 | 0 | -0.57 | 0 | 0.22 | -18.52 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.2 | 0 | 0.13 | 0 | -0.34 | 0 | -0.01 | 0 | 0.33 | 0 | 0.2 | -93.98 | 0 | 0 | 4.61 | -93.46 | -0.62 | 0 | -0.45 | 0 | 0.27 | 8.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.44 | 0 | -3.83 | 0 | 3.57 | 218.75 | -0.01 | 0 | -4.27 | 0 | 3.32 | 1744.44 | 0 | 0 | 70.49 | 2269.19 | -0.64 | 0 | -0.62 | 0 | 0.25 | 0.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | 0.13 | -60.61 | -0.63 | 0 | 1.12 | 77.78 | -0.01 | 0 | -0.5 | 0 | 0.18 | -80.43 | 0 | 0 | 2.98 | -79.08 | 0.15 | -61.54 | 0.07 | -66.67 | 0.25 | 47.06 | 0.01 | 0 | 39.39 | -54.64 |
| 2019 (6) | 0.33 | 50.0 | -0.9 | 0 | 0.63 | 0 | 0 | 0 | -0.57 | 0 | 0.92 | -43.56 | 0 | 0 | 14.22 | -45.65 | 0.39 | 25.81 | 0.21 | -16.0 | 0.17 | 54.55 | 0 | 0 | 86.84 | 42.11 |
| 2018 (5) | 0.22 | -50.0 | -1.6 | 0 | -0.41 | 0 | 0.03 | 200.0 | -1.38 | 0 | 1.63 | -1.81 | 0 | 0 | 26.16 | -11.42 | 0.31 | -24.39 | 0.25 | -10.71 | 0.11 | -8.33 | 0 | 0 | 61.11 | -44.44 |
| 2017 (4) | 0.44 | -26.67 | -1.68 | 0 | 0.73 | 421.43 | 0.01 | 0.0 | -1.24 | 0 | 1.66 | 82.42 | -0.05 | 0 | 29.54 | 135.97 | 0.41 | -50.6 | 0.28 | -58.82 | 0.12 | 20.0 | 0 | 0 | 110.00 | 43.0 |
| 2016 (3) | 0.6 | -57.14 | -0.87 | 0 | 0.14 | 0 | 0.01 | 0 | -0.27 | 0 | 0.91 | 1720.0 | -0.11 | 0 | 12.52 | 1915.27 | 0.83 | -3.49 | 0.68 | 9.68 | 0.1 | -9.09 | 0 | 0 | 76.92 | -59.89 |
| 2015 (2) | 1.4 | 636.84 | -0.18 | 0 | -0.66 | 0 | 0 | 0 | 1.22 | 0 | 0.05 | -87.8 | -0.12 | 0 | 0.62 | -87.85 | 0.86 | 196.55 | 0.62 | 113.79 | 0.11 | -8.33 | 0 | 0 | 191.78 | 313.84 |
| 2014 (1) | 0.19 | 35.71 | -0.39 | 0 | 1.55 | 210.0 | 0 | 0 | -0.2 | 0 | 0.41 | 720.0 | 0 | 0 | 5.11 | 652.52 | 0.29 | 52.63 | 0.29 | 123.08 | 0.12 | 0.0 | 0 | 0 | 46.34 | -17.25 |
| 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) | -0.14 | -240.0 | -800.0 | 0 | 100.0 | 100.0 | -0.42 | 39.13 | 17.65 | 0 | 0 | 0 | -0.14 | -100.0 | 60.0 | 0.01 | -93.75 | -66.67 | 0 | 0 | 0 | 0.99 | -94.62 | -62.05 | 0.05 | 141.67 | 155.56 | -0.03 | 90.0 | 75.0 | 0.03 | -25.0 | -57.14 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.1 | -54.55 | -44.44 | -0.17 | -1600.0 | -750.0 | -0.69 | -124.47 | -445.0 | 0 | 0 | 0 | -0.07 | -133.33 | -143.75 | 0.16 | 1500.0 | 700.0 | 0 | 0 | 0 | 18.39 | 1683.91 | 700.0 | -0.12 | -50.0 | 14.29 | -0.3 | -172.73 | -328.57 | 0.04 | -42.86 | -42.86 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.22 | 300.0 | 633.33 | -0.01 | 92.86 | -105.88 | 2.82 | 642.11 | 0 | 0 | 0 | 0 | 0.21 | 184.0 | 5.0 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | 1.03 | 2.06 | -82.92 | -0.08 | 42.86 | 55.56 | -0.11 | 15.38 | 26.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.11 | -650.0 | -175.0 | -0.14 | 62.16 | -138.89 | 0.38 | 174.51 | 2000.0 | 0 | 0 | 0 | -0.25 | 28.57 | -178.12 | 0.01 | -66.67 | -87.5 | 0 | 0 | 0 | 1.01 | -61.28 | -85.48 | -0.14 | -55.56 | 39.13 | -0.13 | -8.33 | -18.18 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.02 | -88.89 | 116.67 | -0.37 | -1750.0 | 88.99 | -0.51 | -355.0 | -121.7 | 0 | 0 | 0 | -0.35 | -318.75 | 89.94 | 0.03 | 50.0 | -99.0 | 0 | 0 | 0 | 2.61 | 13.48 | -98.89 | -0.09 | 35.71 | 40.0 | -0.12 | -71.43 | 7.69 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.18 | 500.0 | 700.0 | -0.02 | -111.76 | 93.55 | 0.2 | 0 | -78.72 | 0 | 0 | 0 | 0.16 | -20.0 | 147.06 | 0.02 | -71.43 | -77.78 | 0 | 0 | 0 | 2.30 | -61.9 | -72.67 | -0.14 | 22.22 | 6.67 | -0.07 | 53.33 | 50.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 0.03 | 175.0 | 110.71 | 0.17 | -52.78 | 132.08 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0.2 | -37.5 | 124.69 | 0.07 | -12.5 | -56.25 | 0 | 0 | 0 | 6.03 | -13.25 | -59.27 | -0.18 | 21.74 | -157.14 | -0.15 | -36.36 | -66.67 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.04 | 66.67 | -300.0 | 0.36 | 110.71 | -5.26 | -0.02 | -100.85 | 98.36 | 0 | 0 | 0 | 0.32 | 109.2 | -13.51 | 0.08 | -97.32 | 0.0 | 0 | 0 | 0 | 6.96 | -97.05 | 12.17 | -0.23 | -53.33 | 14.81 | -0.11 | 15.38 | 59.26 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.12 | -300.0 | 0.0 | -3.36 | -983.87 | -1627.27 | 2.35 | 150.0 | 770.37 | 0 | 0 | 0 | -3.48 | -923.53 | -3580.0 | 2.99 | 3222.22 | 7375.0 | 0 | 0 | 0 | 235.43 | 2699.04 | 10965.35 | -0.15 | 0.0 | -850.0 | -0.13 | 7.14 | -1400.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | -0.03 | 89.29 | -112.0 | -0.31 | 41.51 | 59.74 | 0.94 | -37.33 | 452.94 | 0 | 0 | 0 | -0.34 | 58.02 | 34.62 | 0.09 | -43.75 | 50.0 | 0 | 0 | 0 | 8.41 | -43.22 | 118.69 | -0.15 | -114.29 | -287.5 | -0.14 | -55.56 | -275.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | -0.28 | -2700.0 | -86.67 | -0.53 | -239.47 | -255.88 | 1.5 | 222.95 | 368.75 | 0 | 0 | 100.0 | -0.81 | -318.92 | -526.32 | 0.16 | 100.0 | 700.0 | 0 | 0 | 0 | 14.81 | 138.89 | 1040.74 | -0.07 | 74.07 | -170.0 | -0.09 | 66.67 | -400.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | -0.01 | 91.67 | -106.67 | 0.38 | 72.73 | 188.37 | -1.22 | -551.85 | -429.73 | 0 | 0 | 0 | 0.37 | 270.0 | 232.14 | 0.08 | 100.0 | 60.0 | 0 | 0 | 0 | 6.20 | 191.47 | 33.95 | -0.27 | -1450.0 | -440.0 | -0.27 | -2800.0 | -350.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (8) | -0.12 | -148.0 | -220.0 | 0.22 | 128.57 | 257.14 | 0.27 | 58.82 | -70.33 | 0 | 0 | 0 | 0.1 | 119.23 | 350.0 | 0.04 | -33.33 | -71.43 | 0 | 0 | 0 | 2.13 | -44.68 | -80.85 | 0.02 | -75.0 | 0 | 0.01 | -87.5 | 133.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | -171.43 | -196.0 | -151.43 |
| 20Q3 (7) | 0.25 | 266.67 | 56.25 | -0.77 | -326.47 | -148.39 | 0.17 | -46.88 | 221.43 | 0 | 100.0 | 0 | -0.52 | -373.68 | -246.67 | 0.06 | 200.0 | -81.25 | 0 | 0 | 0 | 3.85 | 196.15 | -78.12 | 0.08 | -20.0 | -38.46 | 0.08 | 166.67 | 60.0 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 178.57 | 207.14 | 0.45 |
| 20Q2 (6) | -0.15 | -200.0 | -314.29 | 0.34 | 179.07 | 261.9 | 0.32 | -13.51 | 164.0 | -0.03 | 0 | 0 | 0.19 | 167.86 | 235.71 | 0.02 | -60.0 | -90.48 | 0 | 0 | 0 | 1.30 | -71.95 | -88.44 | 0.1 | 300.0 | -41.18 | 0.03 | 150.0 | -72.73 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | -166.67 | 0 | -433.33 |
| 20Q1 (5) | 0.15 | 50.0 | 1400.0 | -0.43 | -207.14 | -79.17 | 0.37 | -59.34 | 2.78 | 0 | 0 | 0 | -0.28 | -600.0 | -21.74 | 0.05 | -64.29 | -79.17 | 0 | 0 | 0 | 4.63 | -58.33 | -70.87 | -0.05 | 0 | -155.56 | -0.06 | -100.0 | -166.67 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 0.1 | -37.5 | 0.0 | -0.14 | 54.84 | 0.0 | 0.91 | 750.0 | 0.0 | 0 | 0 | 0.0 | -0.04 | 73.33 | 0.0 | 0.14 | -56.25 | 0.0 | 0 | 0 | 0.0 | 11.11 | -36.81 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | -160.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 333.33 | 87.5 | 0.0 |
| 19Q3 (3) | 0.16 | 128.57 | 0.0 | -0.31 | -47.62 | 0.0 | -0.14 | 72.0 | 0.0 | 0 | 0 | 0.0 | -0.15 | -7.14 | 0.0 | 0.32 | 52.38 | 0.0 | 0 | 0 | 0.0 | 17.58 | 56.57 | 0.0 | 0.13 | -23.53 | 0.0 | 0.05 | -54.55 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 177.78 | 255.56 | 0.0 |
| 19Q2 (2) | 0.07 | 600.0 | 0.0 | -0.21 | 12.5 | 0.0 | -0.5 | -238.89 | 0.0 | 0 | 0 | 0.0 | -0.14 | 39.13 | 0.0 | 0.21 | -12.5 | 0.0 | 0 | 0 | 0.0 | 11.23 | -29.34 | 0.0 | 0.17 | 88.89 | 0.0 | 0.11 | 22.22 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 50.00 | 500.0 | 0.0 |
| 19Q1 (1) | 0.01 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 15.89 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 |
