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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.1 | 0 | -1.32 | 0 | 1.26 | 10.53 | -0.44 | 0 | -1.22 | 0 | 0.21 | 90.91 | 0 | 0 | 0.51 | 20.51 | -0.15 | 0 | -0.06 | 0 | 0.09 | 80.0 | 0 | 0 | 333.33 | 0 |
| 2021 (9) | -1.32 | 0 | -1.28 | 0 | 1.14 | 119.23 | -0.06 | 0 | -2.6 | 0 | 0.11 | -89.32 | -0.01 | 0 | 0.43 | -90.06 | -1.95 | 0 | -1.54 | 0 | 0.05 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2020 (8) | -0.69 | 0 | -0.77 | 0 | 0.52 | -78.24 | 0.05 | -66.67 | -1.46 | 0 | 1.03 | -61.71 | -0.02 | 0 | 4.30 | -52.16 | -1.6 | 0 | -2.08 | 0 | 0.05 | -28.57 | 0 | 0 | 0.00 | 0 |
| 2019 (7) | -3.74 | 0 | -1.54 | 0 | 2.39 | 0 | 0.15 | 0 | -5.28 | 0 | 2.69 | 19.56 | -0.42 | 0 | 8.98 | 12.29 | -3.42 | 0 | -5.3 | 0 | 0.07 | -95.65 | 0 | 0 | 0.00 | 0 |
| 2018 (6) | -8.23 | 0 | 14.39 | 649.48 | -1.42 | 0 | -0.55 | 0 | 6.16 | 271.08 | 2.25 | 281.36 | -0.19 | 0 | 8.00 | 279.19 | -13.47 | 0 | -12.86 | 0 | 1.61 | 50.47 | 0.08 | -11.11 | 0.00 | 0 |
| 2017 (5) | -0.26 | 0 | 1.92 | 0 | -1.0 | 0 | 0.15 | 0 | 1.66 | 0 | 0.59 | -51.64 | 1.26 | 0 | 2.11 | -25.68 | -3.99 | 0 | -2.79 | 0 | 1.07 | -15.08 | 0.09 | -25.0 | 0.00 | 0 |
| 2016 (4) | 0.01 | 0 | -3.51 | 0 | 0.4 | 0 | -0.35 | 0 | -3.5 | 0 | 1.22 | 32.61 | -3.71 | 0 | 2.84 | 28.17 | -1.38 | 0 | -0.24 | 0 | 1.26 | -16.0 | 0.12 | 0.0 | 0.88 | 0 |
| 2015 (3) | -2.03 | 0 | 7.96 | 0 | -4.07 | 0 | -1.58 | 0 | 5.93 | 0 | 0.92 | -19.3 | 6.82 | 0 | 2.21 | 9.32 | -3.81 | 0 | -2.65 | 0 | 1.5 | -16.67 | 0.12 | -29.41 | 0.00 | 0 |
| 2014 (2) | -5.01 | 0 | -1.65 | 0 | 4.82 | -22.88 | -0.07 | 0 | -6.66 | 0 | 1.14 | 25.27 | -3.34 | 0 | 2.02 | 15.06 | -5.09 | 0 | -3.29 | 0 | 1.8 | -6.74 | 0.17 | 6.25 | 0.00 | 0 |
| 2013 (1) | -8.91 | 0 | -6.85 | 0 | 6.25 | 0 | -0.08 | 0 | -15.76 | 0 | 0.91 | 0 | -7.85 | 0 | 1.76 | 0 | -4.84 | 0 | -2.85 | 0 | 1.93 | 0 | 0.16 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | -0.05 | -116.13 | -107.25 | 0.69 | 25.45 | 6800.0 | -0.24 | -26.32 | 42.86 | -1.95 | -543.18 | -772.41 | 0.64 | -25.58 | -8.57 | -0.18 | -357.14 | -194.74 | -0.2 | 0 | 0 | -1.81 | -365.7 | -214.03 | 0.29 | -23.68 | 422.22 | 0.2 | -54.55 | 166.67 | 0.02 | 0.0 | 166.67 | 0 | 0 | 0 | -22.73 | -133.72 | 0 |
| 23Q2 (19) | 0.31 | 123.66 | -58.67 | 0.55 | 61.76 | 405.56 | -0.19 | 9.52 | -118.81 | 0.44 | 0 | 246.67 | 0.86 | 188.66 | 50.88 | 0.07 | 600.0 | 250.0 | 0 | 0 | 0 | 0.68 | 488.68 | 256.49 | 0.38 | 322.22 | 445.45 | 0.44 | -10.2 | 980.0 | 0.02 | 0.0 | -77.78 | 0 | 0 | 0 | 67.39 | 126.24 | -96.41 |
| 23Q1 (18) | -1.31 | -27.18 | -309.38 | 0.34 | 145.95 | 182.93 | -0.21 | -184.0 | -150.0 | 0 | 100.0 | 0 | -0.97 | 45.2 | -32.88 | 0.01 | 200.0 | -50.0 | 0 | 0 | 0 | 0.12 | 220.42 | -53.31 | 0.09 | -52.63 | 164.29 | 0.49 | 250.0 | 226.67 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | -256.86 | 60.1 | -20.4 |
| 22Q4 (17) | -1.03 | -249.28 | -442.11 | -0.74 | -7500.0 | -205.71 | 0.25 | 159.52 | 238.89 | -0.43 | -248.28 | -616.67 | -1.77 | -352.86 | -447.06 | -0.01 | -105.26 | -200.0 | 0 | 0 | 100.0 | -0.10 | -106.05 | -163.01 | 0.19 | 311.11 | 131.67 | 0.14 | 146.67 | 125.45 | 0.02 | 166.67 | -33.33 | 0 | 0 | 0 | -643.75 | 0 | 0 |
| 22Q3 (16) | 0.69 | -8.0 | -36.7 | 0.01 | 105.56 | -98.28 | -0.42 | -141.58 | 40.0 | 0.29 | 196.67 | 422.22 | 0.7 | 22.81 | -58.08 | 0.19 | 850.0 | 850.0 | 0 | 0 | -100.0 | 1.59 | 730.65 | 99.71 | -0.09 | 18.18 | 88.89 | -0.3 | -500.0 | 54.55 | -0.03 | -133.33 | -200.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (15) | 0.75 | 334.38 | 202.74 | -0.18 | 56.1 | 91.78 | 1.01 | 140.48 | -44.81 | -0.3 | 0 | -433.33 | 0.57 | 178.08 | 119.52 | 0.02 | 0.0 | -50.0 | 0 | 0 | 100.0 | 0.19 | -22.89 | -60.2 | -0.11 | 21.43 | 26.67 | -0.05 | -133.33 | 50.0 | 0.09 | 0 | 350.0 | 0 | 0 | 0 | 1875.00 | 978.91 | 0 |
| 22Q1 (14) | -0.32 | -68.42 | 78.67 | -0.41 | -158.57 | -10.81 | 0.42 | 333.33 | 121.05 | 0 | 100.0 | 0 | -0.73 | -243.14 | 60.96 | 0.02 | 100.0 | -50.0 | 0 | 100.0 | 0 | 0.25 | 62.48 | -47.83 | -0.14 | 76.67 | 63.16 | 0.15 | 127.27 | 165.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -213.33 | 0 | 0 |
| 21Q4 (13) | -0.19 | -117.43 | 88.62 | 0.7 | 20.69 | 190.91 | -0.18 | 74.29 | -113.04 | -0.06 | 33.33 | -154.55 | 0.51 | -69.46 | 120.9 | 0.01 | -50.0 | -96.67 | -0.01 | -200.0 | 50.0 | 0.15 | -80.81 | -96.16 | -0.6 | 25.93 | -400.0 | -0.55 | 16.67 | -71.88 | 0.03 | 400.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (12) | 1.09 | 249.32 | -47.6 | 0.58 | 126.48 | 23.4 | -0.7 | -138.25 | 23.08 | -0.09 | -200.0 | -164.29 | 1.67 | 157.19 | -34.51 | 0.02 | -50.0 | -84.62 | 0.01 | 200.0 | 0 | 0.80 | 65.54 | -49.74 | -0.81 | -440.0 | -58.82 | -0.66 | -560.0 | -32.0 | -0.01 | -150.0 | -133.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (11) | -0.73 | 51.33 | -273.81 | -2.19 | -491.89 | -204.17 | 1.83 | 863.16 | 125.93 | 0.09 | 0 | 164.29 | -2.92 | -56.15 | -873.33 | 0.04 | 0.0 | -86.21 | -0.01 | 0 | 0 | 0.48 | 1.08 | -94.51 | -0.15 | 60.53 | 63.41 | -0.1 | 56.52 | 69.7 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (10) | -1.5 | 10.18 | 0 | -0.37 | 51.95 | 0 | 0.19 | -86.23 | 0 | 0 | -100.0 | 0 | -1.87 | 23.36 | 0 | 0.04 | -86.67 | 0 | 0 | 100.0 | 0 | 0.48 | -88.03 | 0 | -0.38 | -216.67 | 0 | -0.23 | 28.12 | 0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (9) | -1.67 | -180.29 | 63.05 | -0.77 | -263.83 | -97.44 | 1.38 | 251.65 | 36.63 | 0.11 | -21.43 | 108.8 | -2.44 | -195.69 | 50.31 | 0.3 | 130.77 | -76.38 | -0.02 | 0 | 93.94 | 3.98 | 150.97 | -81.01 | -0.12 | 76.47 | 87.23 | -0.32 | 36.0 | 83.51 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (8) | 2.08 | 395.24 | 550.0 | 0.47 | 165.28 | 119.92 | -0.91 | -212.35 | -182.73 | 0.14 | 200.0 | 27.27 | 2.55 | 950.0 | 225.0 | 0.13 | -55.17 | -87.5 | 0 | 0 | 100.0 | 1.59 | -81.9 | -84.45 | -0.51 | -24.39 | 25.0 | -0.5 | -51.52 | 32.43 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (7) | 0.42 | 0 | 800.0 | -0.72 | 0 | -181.82 | 0.81 | 0 | 68.75 | -0.14 | 0 | -110.85 | -0.3 | 0 | -136.59 | 0.29 | 0 | 45.0 | 0 | 0 | -100.0 | 8.76 | 0 | 252.21 | -0.41 | 0 | -5.13 | -0.33 | 0 | 77.4 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
