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) | -0.01 | 0 | -0.71 | 0 | 0.7 | 0 | 0.13 | 0 | -0.72 | 0 | 0.1 | 0.0 | -0.28 | 0 | 1.95 | 1.56 | -0.8 | 0 | -0.24 | 0 | 0.54 | 1.89 | 0.01 | 0.0 | -3.23 | 0 |
| 2022 (9) | -0.06 | 0 | -0.1 | 0 | -0.13 | 0 | -0.3 | 0 | -0.16 | 0 | 0.1 | -87.95 | 0.02 | 0 | 1.92 | -77.41 | -0.41 | 0 | -0.5 | 0 | 0.53 | -1.85 | 0.01 | 0.0 | -150.00 | 0 |
| 2021 (8) | -0.17 | 0 | -1.3 | 0 | 0.72 | -32.71 | 0.26 | 0 | -1.47 | 0 | 0.83 | 277.27 | -0.2 | 0 | 8.50 | 247.54 | -0.08 | 0 | 0.02 | 0 | 0.54 | -10.0 | 0.01 | 0.0 | -29.82 | 0 |
| 2020 (7) | 0.24 | -22.58 | -0.33 | 0 | 1.07 | 181.58 | -0.12 | 0 | -0.09 | 0 | 0.22 | -26.67 | -0.13 | 0 | 2.44 | -20.8 | -0.6 | 0 | -0.61 | 0 | 0.6 | -15.49 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 0.31 | -22.5 | -0.36 | 0 | 0.38 | 0 | -0.01 | 0 | -0.05 | 0 | 0.3 | 7.14 | -0.06 | 0 | 3.09 | -0.24 | -0.45 | 0 | -1.26 | 0 | 0.71 | 54.35 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | 0.4 | -54.02 | -0.32 | 0 | -0.2 | 0 | 0.07 | -36.36 | 0.08 | -88.06 | 0.28 | -26.32 | -0.05 | 0 | 3.09 | -13.7 | 0.01 | -92.86 | -0.12 | 0 | 0.46 | -16.36 | 0.01 | 0.0 | 114.29 | 0 |
| 2017 (4) | 0.87 | 11.54 | -0.2 | 0 | -0.76 | 0 | 0.11 | 450.0 | 0.67 | -11.84 | 0.38 | 192.31 | 0 | 0 | 3.58 | 184.31 | 0.14 | -6.67 | -0.81 | 0 | 0.55 | -12.7 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.78 | 875.0 | -0.02 | 0 | -0.28 | 0 | 0.02 | -60.0 | 0.76 | 0 | 0.13 | -35.0 | 0 | 0 | 1.26 | -52.84 | 0.15 | 0 | 0.08 | 0 | 0.63 | 50.0 | 0.01 | 0.0 | 108.33 | 0 |
| 2015 (2) | 0.08 | 0 | -0.16 | 0 | 0.03 | -96.67 | 0.05 | -61.54 | -0.08 | 0 | 0.2 | -64.29 | 0 | 0 | 2.67 | -60.7 | -0.49 | 0 | -0.85 | 0 | 0.42 | 10.53 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.59 | 0 | -0.56 | 0 | 0.9 | -65.38 | 0.13 | 225.0 | -1.15 | 0 | 0.56 | -71.43 | 0 | 0 | 6.80 | -77.96 | -0.88 | 0 | -1.0 | 0 | 0.38 | 72.73 | 0.01 | 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) | -0.24 | -400.0 | -220.0 | 0.21 | 2000.0 | 275.0 | -0.32 | 0 | -45.45 | -0.09 | -169.23 | 62.5 | -0.03 | -133.33 | -137.5 | 0.06 | 0 | 200.0 | -0.16 | -166.67 | -420.0 | 5.88 | 0 | 250.0 | -0.36 | -140.0 | -176.92 | 0.11 | 320.0 | 161.11 | 0.15 | 15.38 | 15.38 | 0 | 0 | 0 | -92.31 | -192.31 | 0 |
| 23Q3 (19) | 0.08 | 100.0 | -89.04 | 0.01 | -90.0 | -94.12 | 0 | 100.0 | 100.0 | 0.13 | -13.33 | 225.0 | 0.09 | -35.71 | -90.0 | 0 | -100.0 | -100.0 | -0.06 | 0.0 | -200.0 | -0.00 | -100.0 | -100.0 | -0.15 | -36.36 | -25.0 | -0.05 | 58.33 | 44.44 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | -75.0 | -94.52 |
| 23Q2 (18) | 0.04 | -63.64 | 107.14 | 0.1 | 109.71 | 132.26 | -0.34 | -124.82 | -172.34 | 0.15 | 350.0 | 66.67 | 0.14 | 115.22 | 116.09 | 0.01 | -50.0 | -75.0 | -0.06 | 0 | 0 | 0.60 | -60.18 | -79.94 | -0.11 | 42.11 | 15.38 | -0.12 | 33.33 | 25.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 0 | 0 |
| 23Q1 (17) | 0.11 | -45.0 | 125.58 | -1.03 | -758.33 | -743.75 | 1.37 | 722.73 | 251.28 | -0.06 | 75.0 | 66.67 | -0.92 | -1250.0 | -240.74 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | 0 | 1.50 | -10.53 | 13.53 | -0.19 | -46.15 | -533.33 | -0.18 | 0.0 | -157.14 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.2 | -72.6 | -25.93 | -0.12 | -170.59 | -166.67 | -0.22 | 71.43 | 54.17 | -0.24 | -700.0 | -177.42 | 0.08 | -91.11 | -82.22 | 0.02 | 0.0 | -81.82 | 0.05 | 350.0 | 600.0 | 1.68 | -1.68 | -70.51 | -0.13 | -8.33 | -360.0 | -0.18 | -100.0 | -1700.0 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 0.73 | 230.36 | 321.21 | 0.17 | 154.84 | 118.09 | -0.77 | -263.83 | -450.0 | 0.04 | -55.56 | 109.09 | 0.9 | 203.45 | 170.87 | 0.02 | -50.0 | -96.43 | -0.02 | 0 | -115.38 | 1.71 | -42.74 | -93.65 | -0.12 | 7.69 | 0.0 | -0.09 | 43.75 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 1825.00 | 0 | 321.21 |
| 22Q2 (14) | -0.56 | -30.23 | -307.41 | -0.31 | -293.75 | -10.71 | 0.47 | 20.51 | -32.86 | 0.09 | 150.0 | -25.0 | -0.87 | -222.22 | -8600.0 | 0.04 | 100.0 | -71.43 | 0 | 0 | 100.0 | 2.99 | 125.37 | -35.82 | -0.13 | -333.33 | -244.44 | -0.16 | -128.57 | -260.0 | 0.13 | 0.0 | -13.33 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (13) | -0.43 | -259.26 | -13.16 | 0.16 | -11.11 | 161.54 | 0.39 | 181.25 | 50.0 | -0.18 | -158.06 | -164.29 | -0.27 | -160.0 | 57.81 | 0.02 | -81.82 | 0.0 | 0 | 100.0 | 100.0 | 1.32 | -76.76 | 81.46 | -0.03 | -160.0 | 70.0 | -0.07 | -600.0 | -450.0 | 0.13 | 8.33 | -7.14 | 0 | 0 | 0 | -716.67 | -391.98 | -201.75 |
| 21Q4 (12) | 0.27 | 181.82 | 575.0 | 0.18 | 119.15 | -35.71 | -0.48 | -318.18 | -118.18 | 0.31 | 170.45 | 321.43 | 0.45 | 135.43 | 40.62 | 0.11 | -80.36 | 175.0 | -0.01 | -107.69 | 0 | 5.70 | -78.83 | 328.89 | 0.05 | 141.67 | 171.43 | -0.01 | 88.89 | 75.0 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | 245.45 | 129.75 | 513.64 |
| 21Q3 (11) | -0.33 | -222.22 | -273.68 | -0.94 | -235.71 | -1466.67 | 0.22 | -68.57 | -61.4 | -0.44 | -466.67 | 0 | -1.27 | -12600.0 | -1076.92 | 0.56 | 300.0 | 2700.0 | 0.13 | 316.67 | 1400.0 | 26.92 | 478.85 | 3090.38 | -0.12 | -233.33 | 36.84 | -0.09 | -190.0 | 55.0 | 0.13 | -13.33 | -7.14 | 0 | 0 | 0 | -825.00 | -863.89 | 0 |
| 21Q2 (10) | 0.27 | 171.05 | -6.9 | -0.28 | -7.69 | 33.33 | 0.7 | 169.23 | 159.26 | 0.12 | -57.14 | -20.0 | -0.01 | 98.44 | 92.31 | 0.14 | 600.0 | 7.69 | -0.06 | 77.78 | -500.0 | 4.65 | 537.21 | -34.53 | 0.09 | 190.0 | 139.13 | 0.1 | 400.0 | 137.04 | 0.15 | 7.14 | -6.25 | 0 | 0 | 0 | 108.00 | 145.47 | 0 |
| 21Q1 (9) | -0.38 | -1050.0 | -35.71 | -0.26 | -192.86 | -100.0 | 0.26 | 218.18 | -42.22 | 0.28 | 300.0 | 800.0 | -0.64 | -300.0 | -56.1 | 0.02 | -50.0 | -50.0 | -0.27 | 0 | -170.0 | 0.73 | -45.07 | -67.15 | -0.1 | -42.86 | 9.09 | 0.02 | 150.0 | 120.0 | 0.14 | 0.0 | -12.5 | 0 | 0 | 0 | -237.50 | -693.75 | 49.11 |
| 20Q4 (8) | 0.04 | -78.95 | -81.82 | 0.28 | 566.67 | 240.0 | -0.22 | -138.6 | -237.5 | -0.14 | 0 | -1300.0 | 0.32 | 146.15 | 1500.0 | 0.04 | 100.0 | -69.23 | 0 | 100.0 | 100.0 | 1.33 | 57.48 | -65.76 | -0.07 | 63.16 | 73.08 | -0.04 | 80.0 | 96.04 | 0.14 | 0.0 | -41.67 | 0 | 0 | 0 | 40.00 | 0 | 0 |
| 20Q3 (7) | 0.19 | -34.48 | 137.5 | -0.06 | 85.71 | 50.0 | 0.57 | 111.11 | 359.09 | 0 | -100.0 | 0 | 0.13 | 200.0 | 425.0 | 0.02 | -84.62 | -83.33 | -0.01 | 0.0 | 0 | 0.84 | -88.12 | -83.76 | -0.19 | 17.39 | -111.11 | -0.2 | 25.93 | -81.82 | 0.14 | -12.5 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | 0.29 | 203.57 | 158.0 | -0.42 | -223.08 | -4100.0 | 0.27 | -40.0 | -22.86 | 0.15 | 475.0 | 1600.0 | -0.13 | 68.29 | 74.51 | 0.13 | 225.0 | 1200.0 | -0.01 | 90.0 | 0 | 7.10 | 219.67 | 1363.39 | -0.23 | -109.09 | -666.67 | -0.27 | -170.0 | -440.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q1 (5) | -0.28 | -227.27 | -154.9 | -0.13 | 35.0 | -225.0 | 0.45 | 181.25 | 400.0 | -0.04 | -300.0 | -500.0 | -0.41 | -2150.0 | -187.23 | 0.04 | -69.23 | 0.0 | -0.1 | -66.67 | 0 | 2.22 | -42.74 | 11.67 | -0.11 | 57.69 | -83.33 | -0.1 | 90.1 | -25.0 | 0.16 | -33.33 | 6.67 | 0 | 0 | 0 | -466.67 | 0 | -164.05 |
| 19Q4 (4) | 0.22 | 175.0 | 0.0 | -0.2 | -66.67 | 0.0 | 0.16 | 172.73 | 0.0 | -0.01 | 0 | 0.0 | 0.02 | 150.0 | 0.0 | 0.13 | 8.33 | 0.0 | -0.06 | 0 | 0.0 | 3.88 | -25.3 | 0.0 | -0.26 | -188.89 | 0.0 | -1.01 | -818.18 | 0.0 | 0.24 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 0.08 | 116.0 | 0.0 | -0.12 | -1100.0 | 0.0 | -0.22 | -162.86 | 0.0 | 0 | 100.0 | 0.0 | -0.04 | 92.16 | 0.0 | 0.12 | 1100.0 | 0.0 | 0 | 0 | 0.0 | 5.19 | 970.13 | 0.0 | -0.09 | -200.0 | 0.0 | -0.11 | -120.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 160.00 | 135.2 | 0.0 |
| 19Q2 (2) | -0.5 | -198.04 | 0.0 | -0.01 | 75.0 | 0.0 | 0.35 | 288.89 | 0.0 | -0.01 | -200.0 | 0.0 | -0.51 | -208.51 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | -75.61 | 0.0 | -0.03 | 50.0 | 0.0 | -0.05 | 37.5 | 0.0 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0.0 | -454.55 | -162.39 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 728.57 | 0.0 | 0.0 |
