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) | -0.44 | 0 | 0.38 | -95.89 | -0.82 | 0 | 0.03 | -72.73 | -0.06 | 0 | 0.25 | -86.49 | -0.03 | 0 | 6.58 | -86.59 | -1.25 | 0 | -2.87 | 0 | 0.94 | -19.66 | 0.02 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.82 | 0 | 9.24 | 0 | -8.19 | 0 | 0.11 | 266.67 | 8.42 | 0 | 1.85 | -38.33 | -0.22 | 0 | 49.07 | -39.64 | -1.55 | 0 | -16.35 | 0 | 1.17 | 18.18 | 0.02 | 100.0 | 0.00 | 0 |
| 2021 (8) | -1.41 | 0 | -0.74 | 0 | 2.54 | -42.79 | 0.03 | -25.0 | -2.15 | 0 | 3.0 | -40.48 | -0.26 | 0 | 81.30 | -49.67 | -1.83 | 0 | -11.22 | 0 | 0.99 | 5.32 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -1.46 | 0 | -2.47 | 0 | 4.44 | 0.0 | 0.04 | -76.47 | -3.93 | 0 | 5.04 | -2.14 | -0.1 | 0 | 161.54 | -6.21 | -1.48 | 0 | -0.17 | 0 | 0.94 | 1.08 | 0.01 | 0.0 | -187.18 | 0 |
| 2019 (6) | -3.39 | 0 | -1.65 | 0 | 4.44 | -38.59 | 0.17 | 41.67 | -5.04 | 0 | 5.15 | -38.76 | -0.37 | 0 | 172.24 | -47.98 | -1.69 | 0 | -1.46 | 0 | 0.93 | 6.9 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | -1.33 | 0 | -6.02 | 0 | 7.23 | 0 | 0.12 | 0 | -7.35 | 0 | 8.41 | 61.73 | -0.09 | 0 | 331.10 | 1333.93 | -1.73 | 0 | -0.42 | 0 | 0.87 | -3.33 | 0.01 | 0.0 | -289.13 | 0 |
| 2017 (4) | 17.16 | 0 | -2.32 | 0 | -13.64 | 0 | -0.02 | 0 | 14.84 | 634.65 | 5.2 | -47.42 | -0.07 | 0 | 23.09 | -85.73 | 3.86 | 0 | 6.22 | 100.65 | 0.9 | 11.11 | 0.01 | 0.0 | 240.67 | 0 |
| 2016 (3) | -1.06 | 0 | 3.08 | 0 | -2.91 | 0 | -0.67 | 0 | 2.02 | 0 | 9.89 | 12262.5 | -0.09 | 0 | 161.87 | 18858.53 | -0.38 | 0 | 3.1 | -59.21 | 0.81 | 24.62 | 0.01 | 0.0 | -27.04 | 0 |
| 2015 (2) | 0.86 | -12.24 | -13.48 | 0 | 12.49 | 0 | 0 | 0 | -12.62 | 0 | 0.08 | -94.59 | 6.96 | 0 | 0.85 | -89.14 | 0.74 | -71.09 | 7.6 | -8.76 | 0.65 | -21.69 | 0.01 | -75.0 | 10.41 | -2.26 |
| 2014 (1) | 0.98 | -80.71 | 6.05 | -30.78 | -6.51 | 0 | -0.35 | 0 | 7.03 | -49.13 | 1.48 | -71.76 | -0.45 | 0 | 7.86 | -73.36 | 2.56 | 34.74 | 8.33 | -18.57 | 0.83 | 10.67 | 0.04 | -20.0 | 10.65 | -76.87 |
| 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) | -0.12 | 7.69 | 66.67 | 0.17 | -26.09 | -98.27 | 0.44 | 166.67 | 105.42 | -0.05 | 54.55 | -171.43 | 0.05 | -50.0 | -99.47 | 0.05 | -16.67 | -73.68 | -0.04 | 0 | 50.0 | 5.56 | -5.56 | -73.1 | -0.26 | 10.34 | 45.83 | -1.31 | -235.9 | 91.62 | 0.25 | 0.0 | -10.71 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.13 | -262.5 | 50.0 | 0.23 | 666.67 | 163.89 | -0.66 | -201.54 | -294.12 | -0.11 | -173.33 | -1200.0 | 0.1 | -9.09 | 116.13 | 0.06 | 0.0 | -89.47 | 0 | 0 | 100.0 | 5.88 | -11.76 | -88.85 | -0.29 | 0.0 | 0.0 | -0.39 | 27.78 | -2.63 | 0.25 | 13.64 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.08 | 129.63 | 129.63 | 0.03 | 175.0 | 108.57 | 0.65 | 152.0 | -2.99 | 0.15 | 400.0 | 150.0 | 0.11 | 135.48 | 117.74 | 0.06 | -25.0 | -86.96 | 0 | -100.0 | 100.0 | 6.67 | -18.33 | -88.41 | -0.29 | 29.27 | 36.96 | -0.54 | 14.29 | 8.47 | 0.22 | 0.0 | -26.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.27 | 25.0 | -485.71 | -0.04 | -100.41 | -128.57 | -1.25 | 84.61 | -15.74 | 0.03 | -57.14 | 200.0 | -0.31 | -103.28 | -247.62 | 0.08 | -57.89 | -87.1 | 0.01 | 112.5 | 116.67 | 8.16 | -60.47 | -87.23 | -0.41 | 14.58 | -28.12 | -0.63 | 95.97 | -342.31 | 0.22 | -21.43 | -24.14 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | -0.36 | -38.46 | -89.47 | 9.8 | 2822.22 | 3279.31 | -8.12 | -2488.24 | -920.2 | 0.07 | 600.0 | 600.0 | 9.44 | 1622.58 | 9340.0 | 0.19 | -66.67 | -67.8 | -0.08 | -700.0 | 33.33 | 20.65 | -60.87 | -65.35 | -0.48 | -65.52 | 9.43 | -15.64 | -4015.79 | -47.27 | 0.28 | -6.67 | 7.69 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | -0.26 | 3.7 | -262.5 | -0.36 | -2.86 | 2.7 | 0.34 | -49.25 | 409.09 | 0.01 | -83.33 | -66.67 | -0.62 | 0.0 | -195.24 | 0.57 | 23.91 | -19.72 | -0.01 | 83.33 | 66.67 | 52.78 | -8.21 | -24.92 | -0.29 | 36.96 | 30.95 | -0.38 | 35.59 | -35.71 | 0.3 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.27 | -485.71 | -35.0 | -0.35 | -350.0 | 46.15 | 0.67 | 162.04 | -48.46 | 0.06 | 300.0 | 500.0 | -0.62 | -395.24 | 27.06 | 0.46 | -25.81 | -51.06 | -0.06 | 0.0 | 33.33 | 57.50 | -10.04 | -52.29 | -0.46 | -43.75 | 6.12 | -0.59 | -326.92 | -73.53 | 0.3 | 3.45 | 25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q1 (13) | 0.07 | 136.84 | 105.93 | 0.14 | -51.72 | 800.0 | -1.08 | -209.09 | -400.0 | -0.03 | -400.0 | -50.0 | 0.21 | 110.0 | 117.5 | 0.62 | 5.08 | -18.42 | -0.06 | 50.0 | -100.0 | 63.92 | 7.25 | -23.47 | -0.32 | 39.62 | 15.79 | 0.26 | 102.45 | 1200.0 | 0.29 | 11.54 | 20.83 | 0 | 0 | 0 | 12.73 | 0 | 102.8 |
| 21Q4 (12) | -0.19 | -218.75 | 47.22 | 0.29 | 178.38 | -56.06 | 0.99 | 1000.0 | 115.22 | 0.01 | -66.67 | -75.0 | 0.1 | 147.62 | -66.67 | 0.59 | -16.9 | -49.14 | -0.12 | -300.0 | -300.0 | 59.60 | -15.22 | -56.33 | -0.53 | -26.19 | -35.9 | -10.62 | -3692.86 | -1479.22 | 0.26 | 8.33 | 13.04 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | 0.16 | 180.0 | -44.83 | -0.37 | 43.08 | 72.18 | -0.11 | -108.46 | -113.25 | 0.03 | 200.0 | 142.86 | -0.21 | 75.29 | 79.81 | 0.71 | -24.47 | -48.55 | -0.03 | 66.67 | 25.0 | 70.30 | -41.67 | -56.7 | -0.42 | 14.29 | -20.0 | -0.28 | 17.65 | 22.22 | 0.24 | 0.0 | 4.35 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.2 | 83.05 | -122.22 | -0.65 | -3150.0 | 48.82 | 1.3 | 261.11 | -7.14 | 0.01 | 150.0 | -93.75 | -0.85 | 29.17 | 37.5 | 0.94 | 23.68 | -44.05 | -0.09 | -200.0 | -800.0 | 120.51 | 44.3 | -46.92 | -0.49 | -28.95 | -40.0 | -0.34 | -1800.0 | -36.0 | 0.24 | 0.0 | 4.35 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (9) | -1.18 | -227.78 | 8.53 | -0.02 | -103.03 | 96.23 | 0.36 | -21.74 | -79.43 | -0.02 | -150.0 | 80.0 | -1.2 | -500.0 | 34.07 | 0.76 | -34.48 | -7.32 | -0.03 | 0.0 | -50.0 | 83.52 | -38.8 | -31.76 | -0.38 | 2.56 | 0.0 | 0.02 | -97.4 | 105.88 | 0.24 | 4.35 | 0.0 | 0 | 0 | 0 | -453.85 | -1160.68 | 0 |
| 20Q4 (8) | -0.36 | -224.14 | 63.64 | 0.66 | 149.62 | 208.2 | 0.46 | -44.58 | -67.83 | 0.04 | 157.14 | 0.0 | 0.3 | 128.85 | 118.75 | 1.16 | -15.94 | 52.63 | -0.03 | 25.0 | -50.0 | 136.47 | -15.94 | 36.47 | -0.39 | -11.43 | 2.5 | 0.77 | 313.89 | 154.23 | 0.23 | 0.0 | -4.17 | 0 | 0 | 0 | -36.00 | 0 | 0 |
| 20Q3 (7) | 0.29 | 422.22 | 159.18 | -1.33 | -4.72 | -125.42 | 0.83 | -40.71 | -12.63 | -0.07 | -143.75 | -187.5 | -1.04 | 23.53 | 3.7 | 1.38 | -17.86 | 18.97 | -0.04 | -300.0 | -33.33 | 162.35 | -28.49 | 3.57 | -0.35 | 0.0 | 22.22 | -0.36 | -44.0 | -12.5 | 0.23 | 0.0 | -4.17 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.09 | 93.02 | 75.0 | -1.27 | -139.62 | -229.59 | 1.4 | -20.0 | 333.33 | 0.16 | 260.0 | 300.0 | -1.36 | 25.27 | -319.35 | 1.68 | 104.88 | -4.0 | -0.01 | 50.0 | 0.0 | 227.03 | 85.5 | -4.0 | -0.35 | 7.89 | 10.26 | -0.25 | 26.47 | -133.78 | 0.23 | -4.17 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -1.29 | -30.3 | 17.31 | -0.53 | 13.11 | 63.19 | 1.75 | 22.38 | -34.21 | -0.1 | -350.0 | -1100.0 | -1.82 | -13.75 | 39.33 | 0.82 | 7.89 | -44.59 | -0.02 | 0.0 | 93.75 | 122.39 | 22.39 | -37.98 | -0.38 | 5.0 | 13.64 | -0.34 | 76.06 | 26.09 | 0.24 | 0.0 | 9.09 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.99 | -102.04 | 0.0 | -0.61 | -3.39 | 0.0 | 1.43 | 50.53 | 0.0 | 0.04 | -50.0 | 0.0 | -1.6 | -48.15 | 0.0 | 0.76 | -34.48 | 0.0 | -0.02 | 33.33 | 0.0 | 100.00 | -36.21 | 0.0 | -0.4 | 11.11 | 0.0 | -1.42 | -343.75 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.49 | -36.11 | 0.0 | -0.59 | -160.2 | 0.0 | 0.95 | 258.33 | 0.0 | 0.08 | 100.0 | 0.0 | -1.08 | -274.19 | 0.0 | 1.16 | -33.71 | 0.0 | -0.03 | -200.0 | 0.0 | 156.76 | -33.71 | 0.0 | -0.45 | -15.38 | 0.0 | -0.32 | -143.24 | 0.0 | 0.24 | 4.35 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.36 | 76.92 | 0.0 | 0.98 | 168.06 | 0.0 | -0.6 | -122.56 | 0.0 | 0.04 | 300.0 | 0.0 | 0.62 | 120.67 | 0.0 | 1.75 | 18.24 | 0.0 | -0.01 | 96.88 | 0.0 | 236.49 | 19.84 | 0.0 | -0.39 | 11.36 | 0.0 | 0.74 | 260.87 | 0.0 | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | -37.11 | 0 | 0.0 |
| 19Q1 (1) | -1.56 | 0.0 | 0.0 | -1.44 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -3.0 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 197.33 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
