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) | 0.27 | -71.28 | 4.04 | 160.65 | 2.41 | 0 | -0.18 | 0 | 4.31 | 73.09 | 0.05 | -61.54 | 0 | 0 | 0.69 | -52.44 | -1.54 | 0 | -1.4 | 0 | 0.53 | -7.02 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.94 | 0 | 1.55 | 0 | -0.67 | 0 | -0.3 | 0 | 2.49 | 0 | 0.13 | -38.1 | 0 | 0 | 1.45 | -36.64 | -0.29 | 0 | 1.72 | 421.21 | 0.57 | -8.06 | 0 | 0 | 41.05 | 0 |
| 2021 (8) | -0.15 | 0 | -0.05 | 0 | -0.33 | 0 | 0 | 0 | -0.2 | 0 | 0.21 | -34.38 | 0 | 0 | 2.30 | -41.83 | -0.22 | 0 | 0.33 | 0 | 0.62 | -22.5 | 0 | 0 | -15.79 | 0 |
| 2020 (7) | -0.6 | 0 | 0.29 | 0 | -0.41 | 0 | -0.01 | 0 | -0.31 | 0 | 0.32 | -54.29 | 0 | 0 | 3.95 | -44.25 | -1.4 | 0 | -0.74 | 0 | 0.8 | -6.98 | 0.01 | -75.0 | -857.14 | 0 |
| 2019 (6) | -0.32 | 0 | -1.34 | 0 | -5.03 | 0 | -0.03 | 0 | -1.66 | 0 | 0.7 | 42.86 | 0 | 0 | 7.08 | 108.15 | -1.55 | 0 | -1.42 | 0 | 0.86 | 43.33 | 0.04 | 100.0 | 0.00 | 0 |
| 2018 (5) | -0.22 | 0 | 9.18 | 1510.53 | -1.16 | 0 | -0.05 | 0 | 8.96 | 0 | 0.49 | -15.52 | 0 | 0 | 3.40 | -20.21 | -0.65 | 0 | -1.9 | 0 | 0.6 | -11.76 | 0.02 | 0.0 | 0.00 | 0 |
| 2017 (4) | -1.07 | 0 | 0.57 | -67.8 | -0.43 | 0 | -0.05 | 0 | -0.5 | 0 | 0.58 | 0.0 | 0 | 0 | 4.26 | 5.22 | -0.64 | 0 | 0.07 | -92.86 | 0.68 | -23.6 | 0.02 | 100.0 | -138.96 | 0 |
| 2016 (3) | -5.69 | 0 | 1.77 | 0 | 1.2 | 42.86 | 0.16 | 1500.0 | -3.92 | 0 | 0.58 | 1.75 | 0 | 0 | 4.05 | 28.83 | -2.24 | 0 | 0.98 | 0 | 0.89 | -11.0 | 0.01 | 0.0 | -302.66 | 0 |
| 2015 (2) | 2.97 | 180.19 | -0.11 | 0 | 0.84 | 0 | 0.01 | -75.0 | 2.86 | 0 | 0.57 | -48.18 | 0 | 0 | 3.14 | -37.75 | -1.39 | 0 | -1.85 | 0 | 1.0 | -9.09 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 1.06 | 523.53 | -1.26 | 0 | -0.16 | 0 | 0.04 | 0 | -0.2 | 0 | 1.1 | -4.35 | -0.95 | 0 | 5.05 | 104.08 | -1.41 | 0 | 0.11 | 0 | 1.1 | -43.01 | 0.01 | -66.67 | 86.89 | 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) | 0.31 | 210.0 | -24.39 | 1.08 | -51.13 | 133.86 | 2.72 | 2572.73 | 3500.0 | -0.17 | -525.0 | -440.0 | 1.39 | -39.83 | 150.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.36 | 134.01 | 210.2 | -0.76 | -153.33 | -1166.67 | -1.09 | -990.0 | -318.0 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.1 | -68.75 | -81.13 | 2.21 | 2109.09 | 287.29 | -0.11 | 0.0 | 71.79 | 0.04 | 157.14 | 130.77 | 2.31 | 1000.0 | 455.38 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.58 | 12.79 | -51.16 | -0.3 | -30.43 | -400.0 | -0.1 | -150.0 | -112.05 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 333.33 | -6.25 | 510.06 |
| 23Q2 (18) | 0.32 | 168.09 | 455.56 | -0.11 | -112.79 | -102.13 | -0.11 | -10.0 | -10.0 | -0.07 | -333.33 | 65.0 | 0.21 | -46.15 | -95.86 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.52 | 8.25 | 0 | -0.23 | 8.0 | -155.56 | -0.04 | 76.47 | -120.0 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 355.56 | 0 | 1443.21 |
| 23Q1 (17) | -0.47 | -214.63 | -687.5 | 0.86 | 126.96 | 13.16 | -0.1 | -25.0 | 0.0 | 0.03 | -40.0 | 400.0 | 0.39 | 114.03 | -53.57 | 0.01 | 0.0 | -90.0 | 0 | 0 | 0 | 0.48 | 8.57 | -89.71 | -0.25 | -316.67 | -177.78 | -0.17 | -134.0 | -189.47 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 0.41 | -22.64 | 925.0 | -3.19 | -170.34 | -525.33 | -0.08 | 79.49 | 20.0 | 0.05 | 138.46 | 0 | -2.78 | -327.69 | -451.9 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0.44 | -63.16 | -70.61 | -0.06 | 0.0 | -20.0 | 0.5 | -39.76 | 1566.67 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 64.06 | 17.25 | 188.28 |
| 22Q3 (15) | 0.53 | 688.89 | 562.5 | -1.18 | -122.87 | -11.32 | -0.39 | -290.0 | -254.55 | -0.13 | 35.0 | 0 | -0.65 | -112.82 | 33.67 | 0.03 | 0 | -62.5 | 0 | 0 | 0 | 1.19 | 0 | -64.14 | -0.06 | 33.33 | -700.0 | 0.83 | 315.0 | 388.24 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 54.64 | 306.41 | 118.56 |
| 22Q2 (14) | -0.09 | -212.5 | 59.09 | 5.16 | 578.95 | 17300.0 | -0.1 | 0.0 | -100.0 | -0.2 | -1900.0 | 0 | 5.07 | 503.57 | 2128.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.09 | 0.0 | -12.5 | 0.2 | 5.26 | 566.67 | 0.14 | -6.67 | -12.5 | 0 | 0 | 0 | -26.47 | -212.5 | 77.14 |
| 22Q1 (13) | 0.08 | 100.0 | 300.0 | 0.76 | 1.33 | 162.07 | -0.1 | 0.0 | -42.86 | -0.01 | 0 | 0 | 0.84 | 6.33 | 236.0 | 0.1 | 233.33 | 42.86 | 0 | 0 | 0 | 4.63 | 210.19 | 54.1 | -0.09 | -80.0 | 10.0 | 0.19 | 533.33 | 72.73 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 23.53 | 5.88 | 258.82 |
| 21Q4 (12) | 0.04 | -50.0 | 121.05 | 0.75 | 170.75 | -52.23 | -0.1 | 9.09 | 41.18 | 0 | 0 | 0 | 0.79 | 180.61 | -42.75 | 0.03 | -62.5 | 50.0 | 0 | 0 | 0 | 1.49 | -55.04 | 78.36 | -0.05 | -600.0 | 83.33 | 0.03 | -82.35 | -85.0 | 0.15 | 0.0 | -21.05 | 0 | 0 | 0 | 22.22 | -11.11 | 145.61 |
| 21Q3 (11) | 0.08 | 136.36 | 150.0 | -1.06 | -3433.33 | 5.36 | -0.11 | -120.0 | -22.22 | 0 | 0 | 0 | -0.98 | -292.0 | 23.44 | 0.08 | 166.67 | 0.0 | 0 | 0 | 0 | 3.32 | 165.56 | -14.11 | 0.01 | 112.5 | 102.56 | 0.17 | 466.67 | 151.52 | 0.15 | -6.25 | -25.0 | 0 | 0 | 0 | 25.00 | 121.59 | 0 |
| 21Q2 (10) | -0.22 | -450.0 | -15.79 | -0.03 | -110.34 | -104.55 | -0.05 | 28.57 | 28.57 | 0 | 0 | 0 | -0.25 | -200.0 | -153.19 | 0.03 | -57.14 | -50.0 | 0 | 0 | 0 | 1.25 | -58.39 | -59.79 | -0.08 | 20.0 | 75.76 | 0.03 | -72.73 | -40.0 | 0.16 | 0.0 | -23.81 | 0 | 0 | 0 | -115.79 | -681.58 | -58.45 |
| 21Q1 (9) | -0.04 | 78.95 | 33.33 | 0.29 | -81.53 | 135.37 | -0.07 | 58.82 | 12.5 | 0 | 0 | 0 | 0.25 | -81.88 | 128.41 | 0.07 | 250.0 | -56.25 | 0 | 0 | 0 | 3.00 | 259.01 | -67.7 | -0.1 | 66.67 | 72.97 | 0.11 | -45.0 | 116.42 | 0.16 | -15.79 | -23.81 | 0 | 0 | 0 | -14.81 | 69.59 | 0 |
| 20Q4 (8) | -0.19 | -18.75 | -575.0 | 1.57 | 240.18 | 206.8 | -0.17 | -88.89 | -144.74 | 0 | 0 | 0 | 1.38 | 207.81 | 196.5 | 0.02 | -75.0 | -93.33 | 0 | 0 | 0 | 0.84 | -78.35 | -94.28 | -0.3 | 23.08 | 43.4 | 0.2 | 160.61 | 126.32 | 0.19 | -5.0 | -20.83 | 0 | 0 | -100.0 | -48.72 | 0 | 0 |
| 20Q3 (7) | -0.16 | 15.79 | -122.54 | -1.12 | -269.7 | -330.77 | -0.09 | -28.57 | 89.66 | 0 | 0 | 100.0 | -1.28 | -372.34 | -384.44 | 0.08 | 33.33 | -69.23 | 0 | 0 | 0 | 3.86 | 24.32 | -66.11 | -0.39 | -18.18 | 18.75 | -0.33 | -760.0 | 44.07 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q2 (6) | -0.19 | -216.67 | 71.64 | 0.66 | 180.49 | -38.32 | -0.07 | 12.5 | 96.05 | 0 | 0 | 100.0 | 0.47 | 153.41 | 17.5 | 0.06 | -62.5 | -40.0 | 0 | 0 | 0 | 3.11 | -66.58 | -21.66 | -0.33 | 10.81 | -10.0 | 0.05 | 107.46 | 25.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | -73.08 | 0 | 72.73 |
| 20Q1 (5) | -0.06 | -250.0 | 85.37 | -0.82 | 44.22 | -20.59 | -0.08 | -121.05 | 97.1 | 0 | 0 | 100.0 | -0.88 | 38.46 | 19.27 | 0.16 | -46.67 | 300.0 | 0 | 0 | 0 | 9.30 | -36.43 | 606.98 | -0.37 | 30.19 | -54.17 | -0.67 | 11.84 | -509.09 | 0.21 | -12.5 | 0.0 | 0 | -100.0 | 0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 0.04 | -94.37 | 0.0 | -1.47 | -465.38 | 0.0 | 0.38 | 143.68 | 0.0 | 0 | 100.0 | 0.0 | -1.43 | -417.78 | 0.0 | 0.3 | 15.38 | 0.0 | 0 | 0 | 0.0 | 14.63 | 28.33 | 0.0 | -0.53 | -10.42 | 0.0 | -0.76 | -28.81 | 0.0 | 0.24 | 20.0 | 0.0 | 0.03 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.71 | 205.97 | 0.0 | -0.26 | -124.3 | 0.0 | -0.87 | 50.85 | 0.0 | -0.01 | 0.0 | 0.0 | 0.45 | 12.5 | 0.0 | 0.26 | 160.0 | 0.0 | 0 | 0 | 0.0 | 11.40 | 187.37 | 0.0 | -0.48 | -60.0 | 0.0 | -0.59 | -1575.0 | 0.0 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.67 | -63.41 | 0.0 | 1.07 | 257.35 | 0.0 | -1.77 | 35.87 | 0.0 | -0.01 | 0.0 | 0.0 | 0.4 | 136.7 | 0.0 | 0.1 | 150.0 | 0.0 | 0 | 0 | 0.0 | 3.97 | 201.59 | 0.0 | -0.3 | -25.0 | 0.0 | 0.04 | 136.36 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | -268.00 | 34.63 | 0.0 |
| 19Q1 (1) | -0.41 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | -2.76 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -410.00 | 0.0 | 0.0 |
