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) | 10.97 | 0 | 0.08 | 0 | -4.66 | 0 | 0.44 | 528.57 | 11.05 | 0 | 0.01 | 0 | 0 | 0 | 0.05 | 0 | 8.16 | 0 | 6.82 | 0 | 0.16 | 77.78 | 0.01 | 0.0 | 156.94 | 0 |
| 2022 (9) | -5.37 | 0 | -1.59 | 0 | 12.22 | 153.0 | 0.07 | 0 | -6.96 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.51 | 0 | -0.48 | 0 | 0.09 | 800.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | -3.43 | 0 | 0 | 0 | 4.83 | 180.81 | -0.47 | 0 | -3.43 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.37 | 0 | -0.39 | 0 | 0.01 | -85.71 | 0.01 | -50.0 | 0.00 | 0 |
| 2020 (7) | -2.64 | 0 | 0.02 | 0 | 1.72 | -36.53 | -1.09 | 0 | -2.62 | 0 | 0.03 | 0.0 | 0 | 0 | 100.00 | 300.0 | -0.36 | 0 | -1.23 | 0 | 0.07 | -78.12 | 0.02 | -60.0 | 0.00 | 0 |
| 2019 (6) | -0.28 | 0 | -0.02 | 0 | 2.71 | -68.19 | 0.17 | 0 | -0.3 | 0 | 0.03 | -62.5 | 0 | 0 | 25.00 | 587.5 | -0.3 | 0 | 0.01 | 0 | 0.32 | -8.57 | 0.05 | -16.67 | -73.68 | 0 |
| 2018 (5) | -9.46 | 0 | 0.62 | 0 | 8.52 | 0 | 0 | 0 | -8.84 | 0 | 0.08 | -27.27 | 0 | 0 | 3.64 | -26.61 | -0.16 | 0 | -0.11 | 0 | 0.35 | 0.0 | 0.06 | -33.33 | -3153.33 | 0 |
| 2017 (4) | 0.32 | -30.43 | -0.05 | 0 | -0.66 | 0 | 0 | 0 | 0.27 | -51.79 | 0.11 | -66.67 | -0.02 | 0 | 4.95 | -61.71 | -0.08 | 0 | 0.02 | -84.62 | 0.35 | 2.94 | 0.09 | 0.0 | 69.57 | -15.31 |
| 2016 (3) | 0.46 | -36.11 | 0.1 | 0.0 | -0.41 | 0 | -0.01 | 0 | 0.56 | -31.71 | 0.33 | 65.0 | -0.07 | 0 | 12.94 | 79.88 | 0.13 | -68.29 | 0.13 | -62.86 | 0.34 | 25.93 | 0.09 | -10.0 | 82.14 | -17.86 |
| 2015 (2) | 0.72 | 60.0 | 0.1 | 0 | -0.22 | 0 | 0.01 | 0.0 | 0.82 | 0 | 0.2 | -74.03 | -0.07 | 0 | 7.19 | -74.68 | 0.41 | 46.43 | 0.35 | 34.62 | 0.27 | 58.82 | 0.1 | 42.86 | 100.00 | 11.11 |
| 2014 (1) | 0.45 | 25.0 | -1.54 | 0 | 1.0 | 0 | 0.01 | 0 | -1.09 | 0 | 0.77 | 450.0 | -0.04 | 0 | 28.41 | 409.41 | 0.28 | 100.0 | 0.26 | 766.67 | 0.17 | 88.89 | 0.07 | -50.0 | 90.00 | -35.0 |
| 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) | 0.61 | -4.69 | 140.13 | -0.07 | -250.0 | -133.33 | -1.9 | -126.84 | -18900.0 | -0.01 | -125.0 | -105.26 | 0.54 | -12.9 | 134.84 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.59 | -47.79 | 395.0 | 0.45 | -50.55 | 381.25 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 124.49 | 84.79 | 0 |
| 23Q3 (19) | 0.64 | -65.41 | 139.26 | -0.02 | -110.53 | 50.0 | 7.08 | 400.0 | 102.29 | 0.04 | -93.85 | 126.67 | 0.62 | -69.61 | 137.13 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.13 | -67.25 | 969.23 | 0.91 | -68.51 | 750.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 67.37 | 6.7 | 0 |
| 23Q2 (18) | 1.85 | -76.49 | 368.12 | 0.19 | 1050.0 | 120.43 | -2.36 | 68.49 | -143.38 | 0.65 | 360.0 | 360.0 | 2.04 | -74.01 | 225.93 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | -0.00 | -100.0 | 0 | 3.45 | 15.38 | 3933.33 | 2.89 | 12.89 | 3712.5 | 0.04 | 33.33 | 100.0 | 0 | 0 | 0 | 63.14 | -79.22 | 0 |
| 23Q1 (17) | 7.87 | 617.76 | 617.76 | -0.02 | 33.33 | 96.55 | -7.49 | -74800.0 | -326.97 | -0.25 | -231.58 | -192.59 | 7.85 | 606.45 | 473.81 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 0.12 | 0 | 0 | 2.99 | 1595.0 | 3090.0 | 2.56 | 1700.0 | 2660.0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 303.86 | 0 | 0 |
| 22Q4 (16) | -1.52 | 6.75 | 38.71 | -0.03 | 25.0 | 0 | -0.01 | -100.29 | 0 | 0.19 | 226.67 | 480.0 | -1.55 | 7.19 | 37.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.2 | -53.85 | -25.0 | -0.16 | -14.29 | 15.79 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -1.63 | -136.23 | -439.58 | -0.04 | 95.7 | 0 | 3.5 | -35.66 | 0 | -0.15 | 40.0 | 88.19 | -1.67 | -3.09 | -447.92 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.13 | -44.44 | -160.0 | -0.14 | -75.0 | -180.0 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.69 | 54.61 | -91.67 | -0.93 | -60.34 | 0 | 5.44 | 64.85 | 0 | -0.25 | -192.59 | -129.07 | -1.62 | 22.86 | -350.0 | 0 | 0 | 0 | 0.37 | 200.0 | 0 | -0.00 | 0 | 0 | -0.09 | 10.0 | 0.0 | -0.08 | 20.0 | 0.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -1.52 | 38.71 | -43.4 | -0.58 | 0 | -5900.0 | 3.3 | 0 | -31.82 | 0.27 | 640.0 | 2800.0 | -2.1 | 15.32 | -100.0 | 0 | 0 | 0 | -0.37 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 37.5 | -42.86 | -0.1 | 47.37 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -2.48 | -616.67 | -206.17 | 0 | 0 | 100.0 | 0 | 0 | -100.0 | -0.05 | 96.06 | 44.44 | -2.48 | -616.67 | -198.8 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.16 | -220.0 | 5.88 | -0.19 | -280.0 | -72.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 0.48 | 233.33 | 188.89 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.27 | -247.67 | -12600.0 | 0.48 | 233.33 | 217.07 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.05 | 44.44 | 16.67 | -0.05 | 37.5 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.36 | 66.04 | 62.5 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.86 | 8700.0 | 286.96 | -0.36 | 65.71 | 62.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | -28.57 | -125.0 | -0.08 | -33.33 | 70.37 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | -1.06 | -30.86 | -221.21 | 0.01 | 150.0 | 110.0 | 4.84 | 622.39 | 0 | -0.01 | 88.89 | 98.04 | -1.05 | -26.51 | -144.19 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | 58.82 | 12.5 | -0.06 | 45.45 | 92.5 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.81 | -50.0 | -161.29 | -0.02 | -115.38 | 83.33 | 0.67 | 59.52 | 204.55 | -0.09 | -800.0 | -250.0 | -0.83 | -102.44 | -93.02 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.17 | -183.33 | -525.0 | -0.11 | -175.0 | -320.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 20Q3 (7) | -0.54 | 43.75 | -671.43 | 0.13 | 1200.0 | 30.0 | 0.42 | -32.26 | 1150.0 | -0.01 | 97.83 | 93.33 | -0.41 | 56.84 | -1466.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | -0.06 | -50.0 | 14.29 | -0.04 | 85.19 | 33.33 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 20Q2 (6) | -0.96 | -190.91 | -3300.0 | 0.01 | 110.0 | 0 | 0.62 | 0 | 542.86 | -0.46 | 9.8 | 0 | -0.95 | -120.93 | -3266.67 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | -0.04 | 50.0 | -300.0 | -0.27 | 66.25 | 0 | 0.02 | -60.0 | -75.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | -0.33 | -6.45 | -571.43 | -0.1 | 16.67 | -900.0 | 0 | -100.0 | -100.0 | -0.51 | -950.0 | -5000.0 | -0.43 | 0.0 | -816.67 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 4.55 | 0 | 159.09 | -0.08 | -300.0 | -500.0 | -0.8 | -1700.0 | -4100.0 | 0.05 | -28.57 | -37.5 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 19Q4 (4) | -0.31 | -342.86 | 0.0 | -0.12 | -220.0 | 0.0 | 0.22 | 650.0 | 0.0 | 0.06 | 140.0 | 0.0 | -0.43 | -1533.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.04 | 157.14 | 0.0 | 0.05 | 183.33 | 0.0 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | -238.46 | -2.2 | 0.0 |
| 19Q3 (3) | -0.07 | -333.33 | 0.0 | 0.1 | 0 | 0.0 | -0.04 | 71.43 | 0.0 | -0.15 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.07 | -600.0 | 0.0 | -0.06 | 0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -233.33 | -800.0 | 0.0 |
| 19Q2 (2) | 0.03 | -57.14 | 0.0 | 0 | 100.0 | 0.0 | -0.14 | -105.24 | 0.0 | 0 | 100.0 | 0.0 | 0.03 | -50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | 1.89 | 7.55 | 0.0 | -0.01 | -150.0 | 0.0 | 0 | -100.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 33.33 | -47.62 | 0.0 |
| 19Q1 (1) | 0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 63.64 | 0.0 | 0.0 |
