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) | -1.58 | 0 | 0.3 | -80.52 | -0.32 | 0 | 0.14 | 0 | -1.28 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.13 | 0 | -1.15 | 0 | 0.12 | -7.69 | 0.02 | 0 | 0.00 | 0 |
| 2022 (9) | -2.14 | 0 | 1.54 | 161.02 | -0.19 | 0 | -0.04 | 0 | -0.6 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.29 | 0 | -1.19 | 0 | 0.13 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -0.48 | 0 | 0.59 | 0 | -0.41 | 0 | -0.14 | 0 | 0.11 | 0 | 0.08 | 300.0 | 0 | 0 | 0.22 | 396.95 | -0.6 | 0 | -0.31 | 0 | 0.13 | 18.18 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.24 | 0 | -0.17 | 0 | -0.47 | 0 | 0.08 | 700.0 | -0.41 | 0 | 0.02 | 100.0 | 0 | 0 | 0.04 | 123.19 | 0.1 | -74.36 | 0.12 | -68.42 | 0.11 | -31.25 | 0.01 | 0.0 | -100.00 | 0 |
| 2019 (6) | 0.02 | -95.56 | -0.12 | 0 | 0.51 | 0 | 0.01 | 0.0 | -0.1 | 0 | 0.01 | -85.71 | 0 | 0 | 0.02 | -86.08 | 0.39 | 30.0 | 0.38 | -19.15 | 0.16 | 700.0 | 0.01 | -50.0 | 3.64 | -95.88 |
| 2018 (5) | 0.45 | -72.39 | 0.11 | 0 | -0.13 | 0 | 0.01 | 0 | 0.56 | -55.2 | 0.07 | 250.0 | 0 | 0 | 0.14 | 164.39 | 0.3 | 233.33 | 0.47 | 147.37 | 0.02 | 0.0 | 0.02 | 0.0 | 88.24 | -87.55 |
| 2017 (4) | 1.63 | 7.95 | -0.38 | 0 | -0.37 | 0 | -0.02 | 0 | 1.25 | 0 | 0.02 | 100.0 | 0 | 0 | 0.05 | 67.16 | 0.09 | -82.0 | 0.19 | -63.46 | 0.02 | 100.0 | 0.02 | 0.0 | 708.70 | 158.13 |
| 2016 (3) | 1.51 | 32.46 | -1.93 | 0 | 1.27 | 1170.0 | -0.05 | 0 | -0.42 | 0 | 0.01 | -50.0 | 0 | 0 | 0.03 | -61.4 | 0.5 | 19.05 | 0.52 | 20.93 | 0.01 | 0.0 | 0.02 | 0 | 274.55 | 5.96 |
| 2015 (2) | 1.14 | -17.39 | 0.14 | 0 | 0.1 | -88.64 | 0.02 | 0.0 | 1.28 | 0 | 0.02 | 100.0 | 0 | 0 | 0.08 | 21.56 | 0.42 | 55.56 | 0.43 | 30.3 | 0.01 | 0.0 | 0 | 0 | 259.09 | -36.17 |
| 2014 (1) | 1.38 | 318.18 | -1.43 | 0 | 0.88 | 76.0 | 0.02 | 0 | -0.05 | 0 | 0.01 | 0.0 | 0 | 0 | 0.07 | -79.37 | 0.27 | 0 | 0.33 | 0 | 0.01 | 0 | 0 | 0 | 405.88 | 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) | -0.19 | 32.14 | -190.48 | -0.06 | -119.35 | -105.41 | -0.05 | -66.67 | 84.38 | 0 | 0 | 100.0 | -0.25 | -933.33 | -118.94 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.51 | -131.82 | -30.77 | -0.46 | -35.29 | -24.32 | 0.03 | 0.0 | 0.0 | 0.02 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.28 | -16.67 | 62.67 | 0.31 | 3000.0 | 0 | -0.03 | -50.0 | -50.0 | 0 | 100.0 | 100.0 | 0.03 | 113.04 | 104.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.22 | 4.35 | 24.14 | -0.34 | -78.95 | -25.93 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.24 | 72.41 | -71.43 | 0.01 | -75.0 | -94.44 | -0.02 | 90.91 | -104.17 | -0.03 | -117.65 | -250.0 | -0.23 | 72.29 | -675.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.23 | -35.29 | 28.12 | -0.19 | -18.75 | 32.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.87 | -514.29 | 40.41 | 0.04 | -96.4 | -84.0 | -0.22 | 31.25 | 31.25 | 0.17 | 666.67 | 1800.0 | -0.83 | -162.88 | 31.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.17 | 56.41 | 39.29 | -0.16 | 56.76 | 38.46 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.21 | 128.0 | -67.19 | 1.11 | 0 | 5650.0 | -0.32 | -1500.0 | -1500.0 | -0.03 | -200.0 | -200.0 | 1.32 | 276.0 | 112.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.39 | -34.48 | 4.88 | -0.37 | -37.04 | -19.35 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.75 | -435.71 | 57.63 | 0 | -100.0 | -100.0 | -0.02 | -104.17 | 93.94 | -0.01 | -150.0 | 85.71 | -0.75 | -1975.0 | 55.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.29 | 9.38 | -141.67 | -0.27 | 3.57 | -775.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q2 (14) | -0.14 | 90.41 | -107.45 | 0.18 | -28.0 | 50.0 | 0.48 | 250.0 | 2500.0 | 0.02 | 300.0 | 0.0 | 0.04 | 103.31 | -98.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.32 | -14.29 | -300.0 | -0.28 | -7.69 | -315.38 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | -1.46 | -328.12 | -18.7 | 0.25 | 1350.0 | -37.5 | -0.32 | -1500.0 | -966.67 | -0.01 | 0.0 | 90.0 | -1.21 | -295.16 | -45.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.28 | 31.71 | -21.74 | -0.26 | 16.13 | -62.5 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.64 | 136.16 | 6500.0 | -0.02 | -122.22 | -100.0 | -0.02 | 93.94 | 0.0 | -0.01 | 85.71 | 85.71 | 0.62 | 136.9 | 3200.0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.13 | -42.15 | 0 | -0.41 | -241.67 | -70.83 | -0.31 | -875.0 | -93.75 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (11) | -1.77 | -194.15 | -8750.0 | 0.09 | -25.0 | 1000.0 | -0.33 | -1550.0 | 19.51 | -0.07 | -450.0 | -275.0 | -1.68 | -184.0 | -5500.0 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 0.23 | -13.49 | 156.09 | -0.12 | -175.0 | 0.0 | 0.04 | -69.23 | 166.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -2528.57 | -315.2 | 0 |
| 21Q2 (10) | 1.88 | 252.85 | 186.24 | 0.12 | -70.0 | 0 | -0.02 | 33.33 | 0.0 | 0.02 | 120.0 | -75.0 | 2.0 | 340.96 | 191.74 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.27 | 22.36 | 197.34 | 0.16 | 169.57 | 166.67 | 0.13 | 181.25 | 116.67 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 1175.00 | 0 | 148.51 |
| 21Q1 (9) | -1.23 | -12200.0 | -162.44 | 0.4 | 4100.0 | 366.67 | -0.03 | -50.0 | -50.0 | -0.1 | -42.86 | -433.33 | -0.83 | -4050.0 | -145.6 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.22 | 0 | 178.39 | -0.23 | 4.17 | -156.1 | -0.16 | 0.0 | -157.14 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (8) | -0.01 | 50.0 | 96.88 | -0.01 | 0.0 | 0 | -0.02 | 95.12 | 33.33 | -0.07 | -275.0 | 0 | -0.02 | 33.33 | 93.75 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.24 | -100.0 | -900.0 | -0.16 | -166.67 | -633.33 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q3 (7) | -0.02 | 99.08 | 94.12 | -0.01 | 0 | 0 | -0.41 | -1950.0 | 10.87 | 0.04 | -50.0 | 300.0 | -0.03 | 98.62 | 91.18 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.09 | 0.45 | 0 | -0.12 | -300.0 | -500.0 | -0.06 | -200.0 | -220.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q2 (6) | -2.18 | -210.66 | -331.91 | 0 | 100.0 | -100.0 | -0.02 | 0.0 | 60.0 | 0.08 | 166.67 | 700.0 | -2.18 | -219.78 | -263.91 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 14.57 | 10.55 | 0.06 | -85.37 | -50.0 | 0.06 | -78.57 | -40.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -2422.22 | -481.16 | -460.76 |
| 20Q1 (5) | 1.97 | 715.62 | 888.0 | -0.15 | 0 | 70.0 | -0.02 | 33.33 | -101.9 | 0.03 | 0 | 0 | 1.82 | 668.75 | 342.67 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0 | 0.41 | 1266.67 | 95.24 | 0.28 | 833.33 | 40.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 635.48 | 239.01 | 710.06 |
| 19Q4 (4) | -0.32 | 5.88 | 0.0 | 0 | 0 | 0.0 | -0.03 | 93.48 | 0.0 | 0 | -100.0 | 0.0 | -0.32 | 5.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | -40.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -457.14 | -21.01 | 0.0 |
| 19Q3 (3) | -0.34 | -136.17 | 0.0 | 0 | -100.0 | 0.0 | -0.46 | -820.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.34 | -125.56 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.03 | -75.0 | 0.0 | 0.05 | -50.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -377.78 | -156.26 | 0.0 |
| 19Q2 (2) | 0.94 | 476.0 | 0.0 | 0.39 | 178.0 | 0.0 | -0.05 | -104.76 | 0.0 | 0.01 | 0 | 0.0 | 1.33 | 277.33 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.08 | 0 | 0.0 | 0.12 | -42.86 | 0.0 | 0.1 | -50.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 671.43 | 744.57 | 0.0 |
| 19Q1 (1) | -0.25 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -104.17 | 0.0 | 0.0 |
