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) | -11.65 | 0 | 29.38 | 0 | -20.29 | 0 | 2.14 | 0 | 17.73 | -49.83 | 0 | 0 | -2.32 | 0 | -0.00 | 0 | 0.44 | -52.69 | 4.11 | 115.18 | 0.1 | -60.0 | 0 | 0 | -276.72 | 0 |
| 2022 (9) | 60.31 | 54727.27 | -24.97 | 0 | -24.65 | 0 | -4.37 | 0 | 35.34 | 0 | 0 | 0 | 0.08 | 0 | -0.00 | 0 | 0.93 | 0 | 1.91 | 0 | 0.25 | -32.43 | 0 | 0 | 2792.13 | 0 |
| 2021 (8) | 0.11 | 0 | -2.11 | 0 | 1.49 | -19.89 | -0.94 | 0 | -2.0 | 0 | 0 | 0 | -0.1 | 0 | -0.00 | 0 | -0.3 | 0 | -1.37 | 0 | 0.37 | 2.78 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | -2.52 | 0 | 2.13 | 0 | 1.86 | -71.69 | 0.21 | -89.29 | -0.39 | 0 | 0 | 0 | 0.12 | -70.0 | -0.00 | 0 | -0.26 | 0 | -1.38 | 0 | 0.36 | 0.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -5.42 | 0 | -0.9 | 0 | 6.57 | -1.65 | 1.96 | 0 | -6.32 | 0 | 0 | 0 | 0.4 | 1233.33 | -0.00 | 0 | -1.03 | 0 | -2.97 | 0 | 0.36 | 33.33 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | -8.09 | 0 | 0.42 | 0 | 6.68 | 97.63 | -2.04 | 0 | -7.67 | 0 | 0 | 0 | 0.03 | -96.63 | -0.00 | 0 | -0.15 | 0 | 0.45 | -16.67 | 0.27 | -6.9 | 0 | 0 | -1123.61 | 0 |
| 2017 (4) | -4.59 | 0 | -1.92 | 0 | 3.38 | 36.84 | -0.03 | 0 | -6.51 | 0 | 0 | 0 | 0.89 | 0 | -0.00 | 0 | 0.35 | -78.79 | 0.54 | 0 | 0.29 | 0.0 | 0 | 0 | -553.01 | 0 |
| 2016 (3) | -0.6 | 0 | -7.13 | 0 | 2.47 | 38.76 | 1.6 | 0 | -7.73 | 0 | 0 | 0 | -0.43 | 0 | -0.00 | 0 | 1.65 | -91.08 | -0.99 | 0 | 0.29 | 16.0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 1.9 | -88.99 | -6.41 | 0 | 1.78 | 71.15 | -0.1 | 0 | -4.51 | 0 | 0 | 0 | -0.47 | 0 | -0.00 | 0 | 18.49 | 49.6 | 17.1 | 31.44 | 0.25 | 1150.0 | 0 | 0 | 10.95 | -91.73 |
| 2014 (1) | 17.26 | 146.22 | -15.31 | 0 | 1.04 | 0 | 0.07 | 0 | 1.95 | -70.36 | 0 | 0 | -0.02 | 0 | -0.00 | 0 | 12.36 | 50.55 | 13.01 | 45.2 | 0.02 | 100.0 | 0 | 0 | 132.46 | 69.5 |
| 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) | 0.01 | 101.27 | -99.98 | 1.24 | 30.53 | 106.93 | -3.94 | 75.84 | 83.05 | 0.81 | 485.71 | 142.19 | 1.25 | 681.25 | -96.34 | 0 | 0 | 0 | 0.02 | 100.94 | 0.0 | -0.00 | 0 | 0 | 0.4 | -13.04 | -14.89 | -1.63 | -120.27 | -53.77 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.79 | 91.55 | -117.48 | 0.95 | 145.67 | 135.06 | -16.31 | -2812.5 | -699.51 | -0.21 | -114.19 | 82.35 | 0.16 | 101.4 | -91.16 | 0 | 0 | 0 | -2.12 | -5200.0 | -3633.33 | -0.00 | 0 | 0 | 0.46 | 1633.33 | 84.0 | -0.74 | -535.29 | -145.12 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (18) | -9.35 | -515.13 | -491.21 | -2.08 | -107.11 | 14.05 | -0.56 | -205.66 | -1500.0 | 1.48 | 2014.29 | 772.73 | -11.43 | -141.19 | -38000.0 | 0 | 0 | 0 | -0.04 | 77.78 | -500.0 | -0.00 | 0 | 0 | -0.03 | 92.31 | -113.64 | 0.17 | -97.31 | -75.36 | 0.02 | 0.0 | -80.0 | 0 | 0 | 0 | -4921.05 | -20393.59 | -1726.62 |
| 23Q1 (17) | -1.52 | -102.92 | -210.95 | 29.27 | 263.52 | 1616.58 | 0.53 | 102.28 | -10.17 | 0.07 | 103.65 | 106.73 | 27.75 | -18.69 | 5055.36 | 0 | 0 | 0 | -0.18 | -1000.0 | 0 | -0.00 | 0 | 0 | -0.39 | -182.98 | -3800.0 | 6.31 | 695.28 | 885.94 | 0.02 | -33.33 | -80.0 | 0 | 0 | 0 | -24.01 | 0 | -112.97 |
| 22Q4 (16) | 52.03 | 1051.11 | 2554.59 | -17.9 | -560.52 | -692.04 | -23.24 | -1039.22 | -116100.0 | -1.92 | -61.34 | -146.15 | 34.13 | 1785.64 | 11476.67 | 0 | 0 | 0 | 0.02 | -66.67 | -50.0 | -0.00 | 0 | 0 | 0.47 | 88.0 | 235.71 | -1.06 | -164.63 | -1614.29 | 0.03 | 50.0 | -70.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 4.52 | 89.12 | 45300.0 | -2.71 | -11.98 | -1593.75 | -2.04 | -5200.0 | -3980.0 | -1.19 | -440.91 | -643.75 | 1.81 | 6133.33 | 1164.71 | 0 | 0 | 0 | 0.06 | 500.0 | 160.0 | -0.00 | 0 | 0 | 0.25 | 13.64 | 150.0 | 1.64 | 137.68 | 813.04 | 0.02 | -80.0 | -77.78 | 0 | 0 | 0 | 272.29 | -10.0 | 0 |
| 22Q2 (14) | 2.39 | 74.45 | 295.9 | -2.42 | -25.39 | -484.13 | 0.04 | -93.22 | -95.06 | -0.22 | 78.85 | -181.48 | -0.03 | 94.64 | 94.92 | 0 | 0 | 0 | 0.01 | 0 | 125.0 | -0.00 | 0 | 0 | 0.22 | 2300.0 | 175.86 | 0.69 | 7.81 | 155.65 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 302.53 | 63.41 | 0 |
| 22Q1 (13) | 1.37 | -30.1 | 317.46 | -1.93 | 14.6 | -503.12 | 0.59 | 3050.0 | -22.37 | -1.04 | -33.33 | -271.43 | -0.56 | -86.67 | 41.05 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.01 | -107.14 | 95.83 | 0.64 | 814.29 | 1500.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 185.14 | -83.94 | 138.2 |
| 21Q4 (12) | 1.96 | 19700.0 | 228.1 | -2.26 | -1312.5 | -255.86 | -0.02 | 60.0 | -103.23 | -0.78 | -387.5 | -254.55 | -0.3 | -76.47 | -275.0 | 0 | 0 | 0 | 0.04 | 140.0 | -84.0 | -0.00 | 0 | 0 | 0.14 | 40.0 | 380.0 | 0.07 | 130.43 | 158.33 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 1152.94 | 0 | 0 |
| 21Q3 (11) | -0.01 | 99.18 | 98.73 | -0.16 | -125.4 | -139.02 | -0.05 | -106.17 | -107.94 | -0.16 | -159.26 | -328.57 | -0.17 | 71.19 | 55.26 | 0 | 0 | 0 | -0.1 | -150.0 | 0.0 | -0.00 | 0 | 0 | 0.1 | 134.48 | 1100.0 | -0.23 | 81.45 | 57.41 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -1.22 | -93.65 | -238.89 | 0.63 | 296.88 | 61.54 | 0.81 | 6.58 | 205.19 | 0.27 | 196.43 | 440.0 | -0.59 | 37.89 | -2066.67 | 0 | 0 | 0 | -0.04 | 0 | -300.0 | -0.00 | 0 | 0 | -0.29 | -20.83 | -38.1 | -1.24 | -3200.0 | -55.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -0.63 | 58.82 | -493.75 | -0.32 | -122.07 | -166.67 | 0.76 | 22.58 | -45.32 | -0.28 | -27.27 | -193.33 | -0.95 | -1087.5 | -2475.0 | 0 | 0 | 0 | 0 | -100.0 | 100.0 | -0.00 | 0 | 0 | -0.24 | -380.0 | -2500.0 | 0.04 | 133.33 | -50.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -484.62 | 0 | -614.9 |
| 20Q4 (8) | -1.53 | -93.67 | -1120.0 | 1.45 | 253.66 | 7150.0 | 0.62 | -1.59 | 210.0 | -0.22 | -414.29 | -121.36 | -0.08 | 78.95 | -147.06 | 0 | 0 | 0 | 0.25 | 350.0 | 154.35 | -0.00 | 0 | 0 | -0.05 | -400.0 | 84.38 | -0.12 | 77.78 | 96.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.79 | -119.44 | 64.57 | 0.41 | 5.13 | 146.59 | 0.63 | 181.82 | -26.74 | 0.07 | 40.0 | -36.36 | -0.38 | -1366.67 | 87.78 | 0 | 0 | 0 | -0.1 | -900.0 | -114.29 | -0.00 | 0 | 0 | -0.01 | 95.24 | 98.41 | -0.54 | 32.5 | -100.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.36 | -325.0 | 83.93 | 0.39 | 425.0 | -22.0 | -0.77 | -155.4 | -124.37 | 0.05 | -83.33 | 126.32 | 0.03 | -25.0 | 101.72 | 0 | 0 | 0 | -0.01 | 50.0 | -105.88 | -0.00 | 0 | 0 | -0.21 | -2200.0 | -950.0 | -0.8 | -1100.0 | -142.42 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q1 (5) | 0.16 | 6.67 | 114.41 | -0.12 | -700.0 | 77.36 | 1.39 | 595.0 | -40.6 | 0.3 | -70.87 | -70.59 | 0.04 | -76.47 | 102.44 | 0 | 0 | 0 | -0.02 | 95.65 | -100.0 | -0.00 | 0 | 0 | 0.01 | 103.12 | 120.0 | 0.08 | 102.67 | -87.5 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 94.12 | 0 | 161.9 |
| 19Q4 (4) | 0.15 | 106.73 | 0.0 | 0.02 | 102.27 | 0.0 | 0.2 | -76.74 | 0.0 | 1.03 | 836.36 | 0.0 | 0.17 | 105.47 | 0.0 | 0 | 0 | 0.0 | -0.46 | -165.71 | 0.0 | -0.00 | 0 | 0.0 | -0.32 | 49.21 | 0.0 | -3.0 | -1011.11 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -2.23 | 0.45 | 0.0 | -0.88 | -276.0 | 0.0 | 0.86 | -72.78 | 0.0 | 0.11 | 157.89 | 0.0 | -3.11 | -78.74 | 0.0 | 0 | 0 | 0.0 | 0.7 | 311.76 | 0.0 | -0.00 | 0 | 0.0 | -0.63 | -3050.0 | 0.0 | -0.27 | 18.18 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -2.24 | -101.8 | 0.0 | 0.5 | 194.34 | 0.0 | 3.16 | 35.04 | 0.0 | -0.19 | -118.63 | 0.0 | -1.74 | -6.1 | 0.0 | 0 | 0 | 0.0 | 0.17 | 1800.0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 60.0 | 0.0 | -0.33 | -151.56 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -1.11 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | -1.64 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -152.05 | 0.0 | 0.0 |
