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) | -0.56 | 0 | 1.69 | -23.53 | -0.29 | 0 | -0.33 | 0 | 1.13 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.13 | 0 | 1.84 | 100.0 | 0.22 | 0.0 | 0 | 0 | -27.18 | 0 |
| 2022 (9) | -6.19 | 0 | 2.21 | 0 | -0.34 | 0 | -0.15 | 0 | -3.98 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.41 | 20.59 | 0.92 | -28.12 | 0.22 | 0.0 | 0 | 0 | -542.98 | 0 |
| 2021 (8) | -2.02 | 0 | -0.45 | 0 | -0.33 | 0 | 0.12 | 1100.0 | -2.47 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.34 | 0 | 1.28 | 0 | 0.22 | 1000.0 | 0 | 0 | -134.67 | 0 |
| 2020 (7) | -2.8 | 0 | 2.12 | -84.16 | -3.03 | 0 | 0.01 | 0 | -0.68 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.3 | 0 | -2.44 | 0 | 0.02 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -1.6 | 0 | 13.38 | 0 | -0.04 | 0 | 0 | 0 | 11.78 | 0 | 0.01 | -50.0 | -0.04 | 0 | 0.58 | -23.7 | -0.5 | 0 | 9.62 | 0 | 0.04 | -33.33 | 0 | 0 | -16.56 | 0 |
| 2018 (5) | -2.24 | 0 | -10.51 | 0 | -0.01 | 0 | -0.01 | 0 | -12.75 | 0 | 0.02 | 0 | 0 | 0 | 0.76 | 0 | -0.69 | 0 | -0.69 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -0.05 | 0 | 0.09 | -85.48 | -0.46 | 0 | 0 | 0 | 0.04 | -92.86 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.15 | 0 | -0.07 | 0 | 0.06 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | -0.06 | 0 | 0.62 | 588.89 | -0.46 | 0 | -0.01 | 0 | 0.56 | 833.33 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.18 | 0 | 0.25 | 2400.0 | 0.06 | 0.0 | 0 | 0 | -19.35 | 0 |
| 2015 (2) | -0.03 | 0 | 0.09 | -30.77 | -0.46 | 0 | -0.02 | 0 | 0.06 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.14 | 0 | 0.01 | 0.0 | 0.06 | 0.0 | 0 | 0 | -42.86 | 0 |
| 2014 (1) | -0.16 | 0 | 0.13 | 0 | -0.45 | 0 | -0.01 | 0 | -0.03 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.15 | 0 | 0.01 | -50.0 | 0.06 | 0.0 | 0 | 0 | -228.57 | 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) | -0.84 | -61.54 | 83.43 | 0.01 | -99.17 | 101.61 | -0.84 | -1100.0 | -116.94 | 0.01 | 109.09 | -66.67 | -0.83 | -220.29 | 85.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -1400.0 | -314.29 | 0.58 | 132.0 | 514.29 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -133.33 | 23.08 | 0 |
| 23Q3 (19) | -0.52 | -166.67 | 84.1 | 1.21 | 152.08 | -0.82 | -0.07 | 88.14 | 93.2 | -0.11 | 65.62 | 65.62 | 0.69 | -45.24 | 133.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | 50.0 | -105.56 | 0.25 | -51.92 | -55.36 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -173.33 | -226.67 | 67.67 |
| 23Q2 (18) | 0.78 | 7700.0 | -53.85 | 0.48 | 2500.0 | -81.25 | -0.59 | -148.76 | 86.18 | -0.32 | -500.0 | -260.0 | 1.26 | 12700.0 | -70.35 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.02 | -140.0 | -112.5 | 0.52 | 4.0 | 147.62 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 136.84 | 7426.32 | -78.95 |
| 23Q1 (17) | 0.01 | 100.2 | -97.83 | -0.02 | 96.77 | 97.89 | 1.21 | -75.6 | 12000.0 | 0.08 | 166.67 | 233.33 | -0.01 | 99.82 | 97.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.05 | -28.57 | 0 | 0.5 | 457.14 | 72.41 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 1.82 | 0 | -98.66 |
| 22Q4 (16) | -5.07 | -55.05 | -267.33 | -0.62 | -150.82 | -616.67 | 4.96 | 581.55 | 231.22 | 0.03 | 109.38 | -76.92 | -5.69 | -177.56 | -280.63 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | -61.11 | -87.72 | -0.14 | -125.0 | -125.45 | 0.05 | 0.0 | -75.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -3.27 | -293.49 | -47.96 | 1.22 | -52.34 | 388.0 | -1.03 | 75.88 | -169.59 | -0.32 | -260.0 | 0 | -2.05 | -148.24 | -4.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.18 | 12.5 | 325.0 | 0.56 | 166.67 | 19.15 | 0.05 | 0.0 | 400.0 | 0 | 0 | 0 | -536.07 | -182.47 | -16.43 |
| 22Q2 (14) | 1.69 | 267.39 | 2514.29 | 2.56 | 369.47 | 487.88 | -4.27 | -42800.0 | 0 | 0.2 | 433.33 | 2100.0 | 4.25 | 967.35 | 682.19 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.16 | 0 | 328.57 | 0.21 | -27.59 | 625.0 | 0.05 | 0.0 | 400.0 | 0 | 0 | 0 | 650.00 | 380.43 | 0 |
| 22Q1 (13) | 0.46 | -84.82 | 116.61 | -0.95 | -891.67 | -458.82 | 0.01 | 100.26 | -99.49 | -0.06 | -146.15 | 0 | -0.49 | -115.56 | 83.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | 100.0 | 0.29 | -47.27 | -3.33 | 0.05 | -75.0 | 400.0 | 0 | 0 | 0 | 135.29 | -66.51 | 115.14 |
| 21Q4 (12) | 3.03 | 237.1 | 225.73 | 0.12 | -52.0 | 104.24 | -3.78 | -355.41 | -340.76 | 0.13 | 0 | 1200.0 | 3.15 | 260.71 | 160.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.57 | 812.5 | 914.29 | 0.55 | 17.02 | 123.01 | 0.2 | 1900.0 | 1900.0 | 0 | 0 | 0 | 404.00 | 187.75 | 0 |
| 21Q3 (11) | -2.21 | -3057.14 | -550.0 | 0.25 | 137.88 | 113.23 | 1.48 | 0 | 132.17 | 0 | 100.0 | 0 | -1.96 | -168.49 | 12.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -14.29 | -14.29 | 0.47 | 1275.0 | 80.77 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -460.42 | 0 | -265.62 |
| 21Q2 (10) | -0.07 | 97.47 | -450.0 | -0.66 | -288.24 | -112.41 | 0 | -100.0 | 0 | -0.01 | 0 | 0 | -0.73 | 75.17 | -113.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 12.5 | 12.5 | -0.04 | -113.33 | 82.61 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -2.77 | -14.94 | -3362.5 | -0.17 | 93.99 | -111.26 | 1.98 | 26.11 | 0 | 0 | -100.0 | 0 | -2.94 | 43.89 | -305.59 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.08 | -14.29 | 0.0 | 0.3 | 112.55 | 475.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -893.55 | 0 | 0 |
| 20Q4 (8) | -2.41 | -608.82 | -372.55 | -2.83 | -49.74 | -790.24 | 1.57 | 134.13 | 15800.0 | 0.01 | 0 | 0 | -5.24 | -134.98 | -5140.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 0.0 | -112.5 | -2.39 | -1019.23 | -631.11 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q3 (7) | -0.34 | -1800.0 | -1233.33 | -1.89 | -135.53 | -235.97 | -4.6 | 0 | -45900.0 | 0 | 0 | 0 | -2.23 | -141.76 | -257.04 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 12.5 | 30.0 | 0.26 | 213.04 | 2500.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | -125.93 | 0 | -183.95 |
| 20Q2 (6) | 0.02 | 125.0 | 101.96 | 5.32 | 252.32 | 582.05 | 0 | 0 | 100.0 | 0 | 0 | 0 | 5.34 | 273.43 | 2325.0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | -0.08 | 0.0 | 90.7 | -0.23 | -187.5 | -102.49 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -0.08 | 84.31 | 11.11 | 1.51 | 268.29 | -86.02 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 1.43 | 1530.0 | -86.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.08 | -114.29 | 20.0 | -0.08 | -117.78 | -14.29 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 19Q4 (4) | -0.51 | -1800.0 | 0.0 | 0.41 | -70.5 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.1 | -107.04 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.56 | 660.0 | 0.0 | 0.45 | 4400.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -110.87 | -173.91 | 0.0 |
| 19Q3 (3) | 0.03 | 102.94 | 0.0 | 1.39 | 78.21 | 0.0 | -0.01 | 66.67 | 0.0 | 0 | 0 | 0.0 | 1.42 | 691.67 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.1 | 88.37 | 0.0 | 0.01 | -99.89 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 150.00 | 1458.82 | 0.0 |
| 19Q2 (2) | -1.02 | -1033.33 | 0.0 | 0.78 | -92.78 | 0.0 | -0.03 | -200.0 | 0.0 | 0 | 0 | 0.0 | -0.24 | -102.24 | 0.0 | 0 | -100.0 | 0.0 | -0.04 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.86 | -760.0 | 0.0 | 9.23 | 13285.71 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -11.04 | 0 | 0.0 |
| 19Q1 (1) | -0.09 | 0.0 | 0.0 | 10.8 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.71 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
