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) | 1.51 | 0 | -2.06 | 0 | -0.24 | 0 | 0.05 | 0 | -0.55 | 0 | 2.45 | -48.53 | 0 | 0 | 32.58 | -80.7 | 0.95 | 26.67 | 1.38 | 206.67 | 0.91 | 75.0 | 0.02 | 0.0 | 65.37 | 0 |
| 2022 (9) | -0.73 | 0 | -5.4 | 0 | 4.24 | -25.35 | -0.28 | 0 | -6.13 | 0 | 4.76 | 44.24 | 0.02 | 0 | 168.79 | 65.73 | 0.75 | -29.91 | 0.45 | -59.82 | 0.52 | 13.04 | 0.02 | 0.0 | -73.74 | 0 |
| 2021 (8) | 2.39 | -12.45 | -3.28 | 0 | 5.68 | 0 | -0.2 | 0 | -0.89 | 0 | 3.3 | 900.0 | 0 | 0 | 101.85 | 1779.63 | 1.07 | 67.19 | 1.12 | 80.65 | 0.46 | 9.52 | 0.02 | 0.0 | 149.38 | -42.0 |
| 2020 (7) | 2.73 | 0 | -1.68 | 0 | -0.69 | 0 | 0.03 | -25.0 | 1.05 | 0 | 0.33 | -72.03 | 0 | 0 | 5.42 | -63.54 | 0.64 | 56.1 | 0.62 | 47.62 | 0.42 | 68.0 | 0.02 | 100.0 | 257.55 | 0 |
| 2019 (6) | -1.59 | 0 | -3.28 | 0 | 4.93 | 460.23 | 0.04 | 300.0 | -4.87 | 0 | 1.18 | -16.9 | 0 | 0 | 14.86 | -56.78 | 0.41 | 5.13 | 0.42 | -10.64 | 0.25 | 316.67 | 0.01 | 0 | -233.82 | 0 |
| 2018 (5) | 0.12 | 0 | -1.25 | 0 | 0.88 | -65.35 | 0.01 | 0 | -1.13 | 0 | 1.42 | 576.19 | 0 | 0 | 34.38 | 1154.15 | 0.39 | -17.02 | 0.47 | -22.95 | 0.06 | 50.0 | 0 | 0 | 22.64 | 0 |
| 2017 (4) | -1.2 | 0 | -0.23 | 0 | 2.54 | 25300.0 | -0.08 | 0 | -1.43 | 0 | 0.21 | 0 | 0 | 0 | 2.74 | 0 | 0.47 | 0 | 0.61 | 0 | 0.04 | 33.33 | 0 | 0 | -184.62 | 0 |
| 2016 (3) | 0.1 | 0 | 0.1 | 0 | 0.01 | -92.31 | 0.5 | 1566.67 | 0.2 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.04 | 0 | -0.5 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.56 | 0 | 0 | 0 | 0.13 | -85.87 | 0.03 | 0 | -0.56 | 0 | 0.25 | 0 | 0 | 0 | 33.33 | 0 | -0.18 | 0 | -2.16 | 0 | 0.03 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.16 | 0 | -0.95 | 0 | 0.92 | 0 | 0 | 0 | -1.11 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.46 | 0 | -0.66 | 0 | 0.03 | -25.0 | 0 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.86 | 7.5 | 1533.33 | -1.01 | -324.44 | 65.05 | -0.41 | 60.95 | -113.85 | 0.02 | 0 | 115.38 | -0.15 | -112.0 | 94.92 | 0.78 | 122.86 | -41.35 | 0 | 0 | 0 | 35.29 | 140.0 | -79.04 | 0.24 | -47.83 | 50.0 | 0.52 | 218.18 | 550.0 | 0.26 | 4.0 | 85.71 | 0.01 | 0.0 | 0.0 | 108.86 | 0 | 517.3 |
| 23Q3 (19) | 0.8 | 3900.0 | 321.05 | 0.45 | 421.43 | 36.36 | -1.05 | -428.12 | -1400.0 | 0 | -100.0 | 100.0 | 1.25 | 1141.67 | 140.38 | 0.35 | 483.33 | -44.44 | 0 | 0 | 0 | 14.71 | 199.02 | -79.46 | 0.46 | 1050.0 | 91.67 | -0.44 | -152.38 | -358.82 | 0.25 | 4.17 | 92.31 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (18) | 0.02 | 111.76 | 101.49 | -0.14 | 89.71 | 44.0 | 0.32 | -64.44 | 740.0 | 0.02 | 100.0 | 122.22 | -0.12 | 92.16 | 92.45 | 0.06 | -95.28 | -92.5 | 0 | 0 | -100.0 | 4.92 | -93.34 | -95.64 | 0.04 | -80.0 | -86.67 | 0.84 | 78.72 | 320.0 | 0.24 | 60.0 | 100.0 | 0.01 | 0.0 | 0.0 | 1.83 | 106.8 | 100.45 |
| 23Q1 (17) | -0.17 | -183.33 | -134.69 | -1.36 | 52.94 | 47.49 | 0.9 | -69.59 | -35.71 | 0.01 | 107.69 | 120.0 | -1.53 | 48.14 | 27.14 | 1.27 | -4.51 | -36.82 | 0 | 0 | 0 | 73.84 | -56.14 | -84.2 | 0.2 | 25.0 | 233.33 | 0.47 | 487.5 | 0 | 0.15 | 7.14 | 25.0 | 0.01 | 0.0 | 0.0 | -26.98 | -3.44 | -107.16 |
| 22Q4 (16) | -0.06 | -131.58 | -122.22 | -2.89 | -975.76 | -42.36 | 2.96 | 4328.57 | 127.69 | -0.13 | -1200.0 | 13.33 | -2.95 | -667.31 | -67.61 | 1.33 | 111.11 | -26.92 | 0 | 0 | 0 | 168.35 | 135.16 | -42.65 | 0.16 | -33.33 | -23.81 | 0.08 | -52.94 | -61.9 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0.0 | -26.09 | -142.56 | -132.85 |
| 22Q3 (15) | 0.19 | 114.18 | -26.92 | 0.33 | 232.0 | 512.5 | -0.07 | -40.0 | -101.57 | -0.01 | 88.89 | 0.0 | 0.52 | 132.7 | 188.89 | 0.63 | -21.25 | 3050.0 | 0 | -100.0 | 0 | 71.59 | -36.46 | 3622.73 | 0.24 | -20.0 | -41.46 | 0.17 | -15.0 | -58.54 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | 0.0 | 61.29 | 115.09 | 27.3 |
| 22Q2 (14) | -1.34 | -373.47 | -1216.67 | -0.25 | 90.35 | 45.65 | -0.05 | -103.57 | -350.0 | -0.09 | -80.0 | -350.0 | -1.59 | 24.29 | -367.65 | 0.8 | -60.2 | -39.39 | 0.02 | 0 | 0 | 112.68 | -75.9 | 9.26 | 0.3 | 400.0 | -37.5 | 0.2 | 0 | -61.54 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -406.06 | -207.73 | -2299.49 |
| 22Q1 (13) | 0.49 | 81.48 | -71.84 | -2.59 | -27.59 | -264.79 | 1.4 | 7.69 | 1500.0 | -0.05 | 66.67 | -66.67 | -2.1 | -19.32 | -303.88 | 2.01 | 10.44 | 1335.71 | 0 | 0 | 0 | 467.44 | 59.24 | 901.66 | 0.06 | -71.43 | 300.0 | 0 | -100.0 | 100.0 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 376.92 | 374.64 | -78.34 |
| 21Q4 (12) | 0.27 | 3.85 | 325.0 | -2.03 | -2437.5 | -97.09 | 1.3 | -70.92 | 261.11 | -0.15 | -1400.0 | -1600.0 | -1.76 | -1077.78 | -53.04 | 1.82 | 9000.0 | 4450.0 | 0 | 0 | 0 | 293.55 | 15164.52 | 4303.23 | 0.21 | -48.78 | 250.0 | 0.21 | -48.78 | 90.91 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 79.41 | 64.93 | 252.21 |
| 21Q3 (11) | 0.26 | 116.67 | -58.06 | -0.08 | 82.61 | 80.49 | 4.47 | 22250.0 | 857.63 | -0.01 | 50.0 | 50.0 | 0.18 | 152.94 | -14.29 | 0.02 | -98.48 | -85.71 | 0 | 0 | 0 | 1.92 | -98.14 | -68.27 | 0.41 | -14.58 | -2.38 | 0.41 | -21.15 | 0.0 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 48.15 | 160.8 | -58.84 |
| 21Q2 (10) | 0.12 | -93.1 | -92.68 | -0.46 | 35.21 | -155.56 | 0.02 | 120.0 | 102.9 | -0.02 | 33.33 | 0.0 | -0.34 | -133.01 | -123.29 | 1.32 | 842.86 | 1100.0 | 0 | 0 | 0 | 103.12 | 120.98 | 1137.5 | 0.48 | 1700.0 | 585.71 | 0.52 | 2700.0 | 550.0 | 0.12 | 9.09 | 20.0 | 0.01 | 0.0 | 0 | 18.46 | -98.94 | -97.97 |
| 21Q1 (9) | 1.74 | 1550.0 | 200.0 | -0.71 | 31.07 | -1083.33 | -0.1 | -127.78 | -143.48 | -0.03 | -400.0 | -150.0 | 1.03 | 189.57 | 98.08 | 0.14 | 250.0 | 250.0 | 0 | 0 | 0 | 46.67 | 600.0 | 2070.0 | -0.03 | -150.0 | -130.0 | -0.02 | -118.18 | -166.67 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | 0 | 1740.00 | 3435.0 | 290.0 |
| 20Q4 (8) | -0.12 | -119.35 | 94.55 | -1.03 | -151.22 | -157.5 | 0.36 | 161.02 | -76.92 | 0.01 | 150.0 | -96.55 | -1.15 | -647.62 | 55.77 | 0.04 | -71.43 | 300.0 | 0 | 0 | 0 | 6.67 | 10.0 | 2993.33 | 0.06 | -85.71 | -81.82 | 0.11 | -73.17 | -71.05 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -52.17 | -144.6 | 88.38 |
| 20Q3 (7) | 0.62 | -62.2 | 267.57 | -0.41 | -127.78 | 78.07 | -0.59 | 14.49 | -118.55 | -0.02 | 0.0 | 92.31 | 0.21 | -85.62 | 109.38 | 0.14 | 27.27 | -12.5 | 0 | 0 | 0 | 6.06 | -27.27 | -28.41 | 0.42 | 500.0 | 500.0 | 0.41 | 412.5 | 925.0 | 0.11 | 10.0 | 57.14 | 0.01 | 0 | 0 | 116.98 | -87.16 | 134.78 |
| 20Q2 (6) | 1.64 | 182.76 | 2150.0 | -0.18 | -200.0 | -200.0 | -0.69 | -400.0 | -1825.0 | -0.02 | -133.33 | -166.67 | 1.46 | 180.77 | 1360.0 | 0.11 | 175.0 | -66.67 | 0 | 0 | 0 | 8.33 | 287.5 | -78.79 | 0.07 | -30.0 | 250.0 | 0.08 | 166.67 | 900.0 | 0.1 | 0.0 | 150.0 | 0 | 0 | 0 | 911.11 | 104.21 | 441.67 |
| 20Q1 (5) | 0.58 | 126.36 | -45.28 | -0.06 | 85.0 | 94.96 | 0.23 | -85.26 | 43.75 | 0.06 | -79.31 | 400.0 | 0.52 | 120.0 | 500.0 | 0.04 | 300.0 | -94.12 | 0 | 0 | 0 | 2.15 | 897.85 | -98.2 | 0.1 | -69.7 | 0 | 0.03 | -92.11 | 50.0 | 0.1 | -9.09 | 233.33 | 0 | 0 | 0 | 446.15 | 199.37 | -78.96 |
| 19Q4 (4) | -2.2 | -494.59 | 0.0 | -0.4 | 78.61 | 0.0 | 1.56 | -50.94 | 0.0 | 0.29 | 211.54 | 0.0 | -2.6 | -16.07 | 0.0 | 0.01 | -93.75 | 0.0 | 0 | 0 | 0.0 | 0.22 | -97.45 | 0.0 | 0.33 | 371.43 | 0.0 | 0.38 | 850.0 | 0.0 | 0.11 | 57.14 | 0.0 | 0 | 0 | 0.0 | -448.98 | -33.48 | 0.0 |
| 19Q3 (3) | -0.37 | -362.5 | 0.0 | -1.87 | -1138.89 | 0.0 | 3.18 | 7850.0 | 0.0 | -0.26 | -966.67 | 0.0 | -2.24 | -2340.0 | 0.0 | 0.16 | -51.52 | 0.0 | 0 | 0 | 0.0 | 8.47 | -78.45 | 0.0 | 0.07 | 250.0 | 0.0 | 0.04 | 500.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0 | 0 | 0.0 | -336.36 | -26.14 | 0.0 |
| 19Q2 (2) | -0.08 | -107.55 | 0.0 | 0.18 | 115.13 | 0.0 | 0.04 | -75.0 | 0.0 | 0.03 | 250.0 | 0.0 | 0.1 | 176.92 | 0.0 | 0.33 | -51.47 | 0.0 | 0 | 0 | 0.0 | 39.29 | -67.07 | 0.0 | 0.02 | 0 | 0.0 | -0.01 | -150.0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | -266.67 | -112.58 | 0.0 |
| 19Q1 (1) | 1.06 | 0.0 | 0.0 | -1.19 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 119.30 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2120.00 | 0.0 | 0.0 |
