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) | 0.65 | 0 | 0.47 | 0 | -0.15 | 0 | -0.01 | 0 | 1.12 | 0 | 0.04 | -55.56 | 0 | 0 | 0.67 | -44.59 | -0.21 | 0 | 0.11 | 83.33 | 0.17 | -15.0 | 0.01 | -50.0 | 224.14 | 0 |
| 2022 (9) | -0.29 | 0 | -0.87 | 0 | -0.01 | 0 | -0.01 | 0 | -1.16 | 0 | 0.09 | 0.0 | 0 | 0 | 1.20 | -21.39 | 0.15 | 0 | 0.06 | 0 | 0.2 | -13.04 | 0.02 | 0.0 | -103.57 | 0 |
| 2021 (8) | -0.49 | 0 | -0.15 | 0 | -0.37 | 0 | 0 | 0 | -0.64 | 0 | 0.09 | 0.0 | 0 | 0 | 1.53 | 39.29 | -0.28 | 0 | -0.02 | 0 | 0.23 | -8.0 | 0.02 | 0.0 | -213.04 | 0 |
| 2020 (7) | 0.67 | 131.03 | 2.64 | 0 | -0.5 | 0 | 0.03 | 0 | 3.31 | 0 | 0.09 | -35.71 | 0 | 0 | 1.10 | -46.31 | 0.07 | -63.16 | 0.58 | -10.77 | 0.25 | -10.71 | 0.02 | 0.0 | 78.82 | 158.22 |
| 2019 (6) | 0.29 | 866.67 | -1.67 | 0 | -0.02 | 0 | 0 | 0 | -1.38 | 0 | 0.14 | -12.5 | 0 | 0 | 2.05 | -21.71 | 0.19 | 0 | 0.65 | 0 | 0.28 | 3.7 | 0.02 | -33.33 | 30.53 | -79.65 |
| 2018 (5) | 0.03 | -97.0 | 1.42 | 0 | -0.26 | 0 | -0.01 | 0 | 1.45 | 0 | 0.16 | -5.88 | 0 | 0 | 2.61 | 2.42 | -0.03 | 0 | -0.28 | 0 | 0.27 | 8.0 | 0.03 | 50.0 | 150.00 | 53.0 |
| 2017 (4) | 1.0 | 400.0 | -1.57 | 0 | -0.41 | 0 | 0.06 | 0 | -0.57 | 0 | 0.17 | 466.67 | 0 | 0 | 2.55 | 244.59 | 0.33 | -8.33 | 0.75 | 25.0 | 0.25 | 150.0 | 0.02 | 0 | 98.04 | 243.14 |
| 2016 (3) | 0.2 | -60.78 | 0.45 | 0 | -0.36 | 0 | 0 | 0 | 0.65 | 0 | 0.03 | -62.5 | 0.01 | 0.0 | 0.74 | -56.76 | 0.36 | 44.0 | 0.6 | 42.86 | 0.1 | -16.67 | 0 | 0 | 28.57 | -69.75 |
| 2015 (2) | 0.51 | 30.77 | -1.48 | 0 | -0.82 | 0 | 0.07 | 0 | -0.97 | 0 | 0.08 | 60.0 | 0.01 | 0 | 1.71 | 75.42 | 0.25 | -32.43 | 0.42 | -46.15 | 0.12 | -14.29 | 0 | 0 | 94.44 | 122.79 |
| 2014 (1) | 0.39 | -36.07 | 0.56 | -23.29 | -1.02 | 0 | -0.01 | 0 | 0.95 | -29.1 | 0.05 | -66.67 | 0 | 0 | 0.98 | -68.82 | 0.37 | 54.17 | 0.78 | 52.94 | 0.14 | 7.69 | 0 | 0 | 42.39 | -55.52 |
| 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) | 0.42 | 180.0 | 1150.0 | 0.14 | -74.55 | 118.42 | 0.03 | 117.65 | -25.0 | 0.03 | 0 | 50.0 | 0.56 | -20.0 | 170.0 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.80 | -41.6 | -30.4 | -0.13 | -116.67 | -533.33 | 0.08 | 33.33 | -42.86 | 0.04 | 0.0 | -20.0 | 0 | 0 | -100.0 | 350.00 | 133.33 | 1850.0 |
| 23Q3 (19) | 0.15 | -58.33 | 36.36 | 0.55 | 0 | 2650.0 | -0.17 | 0 | -240.0 | 0 | 100.0 | 100.0 | 0.7 | 94.44 | 438.46 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 1.37 | 0 | 21.92 | -0.06 | -250.0 | -700.0 | 0.06 | -45.45 | 100.0 | 0.04 | 0.0 | -20.0 | 0 | 0 | -100.0 | 150.00 | -37.5 | 22.73 |
| 23Q2 (18) | 0.36 | 224.14 | -50.68 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.04 | 0 | -100.0 | 0.36 | 170.59 | 125.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.04 | 166.67 | -60.0 | 0.11 | 173.33 | 320.0 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 240.00 | 0 | 0 |
| 23Q1 (17) | -0.29 | -625.0 | 73.39 | -0.22 | 71.05 | -150.0 | 0 | -100.0 | 0 | 0 | -100.0 | -100.0 | -0.51 | 36.25 | 21.54 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.66 | -42.76 | -60.53 | -0.06 | -300.0 | -700.0 | -0.15 | -207.14 | -150.0 | 0.05 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 100.0 | 0 |
| 22Q4 (16) | -0.04 | -136.36 | -109.3 | -0.76 | -3900.0 | -3700.0 | 0.04 | 180.0 | 0 | 0.02 | 200.0 | 0 | -0.8 | -715.38 | -295.12 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.15 | 2.3 | 6.32 | 0.03 | 200.0 | 150.0 | 0.14 | 366.67 | 366.67 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -20.00 | -116.36 | -104.65 |
| 22Q3 (15) | 0.11 | -84.93 | 126.19 | 0.02 | 103.51 | 107.69 | -0.05 | 0 | 54.55 | -0.02 | 0.0 | 0 | 0.13 | -18.75 | 119.12 | 0.02 | 100.0 | -60.0 | 0 | 0 | 0 | 1.12 | 142.7 | -69.89 | 0.01 | -90.0 | 111.11 | 0.03 | 160.0 | 160.0 | 0.05 | 0.0 | -16.67 | 0.01 | 0 | 0.0 | 122.22 | 0 | 105.82 |
| 22Q2 (14) | 0.73 | 166.97 | 302.78 | -0.57 | -229.55 | -311.11 | 0 | 0 | 100.0 | -0.02 | -300.0 | 0 | 0.16 | 124.62 | 277.78 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.46 | -72.22 | -68.52 | 0.1 | 900.0 | 266.67 | -0.05 | 16.67 | -150.0 | 0.05 | 0.0 | -16.67 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | -1.09 | -353.49 | -678.57 | 0.44 | 2300.0 | 414.29 | 0 | 0 | 100.0 | 0.01 | 0 | 0 | -0.65 | -258.54 | -132.14 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 1.67 | 54.17 | 123.33 | 0.01 | 116.67 | 112.5 | -0.06 | -300.0 | -400.0 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (12) | 0.43 | 202.38 | -55.67 | -0.02 | 92.31 | -125.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.41 | 160.29 | -60.95 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0 | 1.08 | -71.03 | 21.62 | -0.06 | 33.33 | -700.0 | 0.03 | 160.0 | -66.67 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 430.00 | 120.48 | -29.07 |
| 21Q3 (11) | -0.42 | -16.67 | -4100.0 | -0.26 | -196.3 | -114.86 | -0.11 | 42.11 | 77.08 | 0 | 0 | -100.0 | -0.68 | -655.56 | -139.08 | 0.05 | 150.0 | 25.0 | 0 | 0 | 0 | 3.73 | 153.73 | 121.08 | -0.09 | -50.0 | -139.13 | -0.05 | -150.0 | -116.67 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2100.00 | -191.67 | -77600.0 |
| 21Q2 (10) | -0.36 | -157.14 | -187.8 | 0.27 | 292.86 | 136.99 | -0.19 | -216.67 | 0 | 0 | 0 | -100.0 | -0.09 | 67.86 | 71.88 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.47 | 97.06 | 52.21 | -0.06 | 25.0 | -100.0 | -0.02 | -200.0 | -108.7 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -720.00 | -362.86 | -626.83 |
| 21Q1 (9) | -0.14 | -114.43 | 80.0 | -0.14 | -275.0 | -109.09 | -0.06 | 0 | 0 | 0 | 0 | -100.0 | -0.28 | -126.67 | -133.33 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.75 | -16.04 | 0 | -0.08 | -900.0 | 42.86 | 0.02 | -77.78 | 150.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -155.56 | -125.66 | 93.33 |
| 20Q4 (8) | 0.97 | 9800.0 | 169.44 | 0.08 | -95.43 | 134.78 | 0 | 100.0 | 0 | 0 | -100.0 | -100.0 | 1.05 | -39.66 | 707.69 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0 | 0.89 | -47.33 | -17.78 | 0.01 | -95.65 | -75.0 | 0.09 | -70.0 | -52.63 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 606.25 | 22531.25 | 354.69 |
| 20Q3 (7) | -0.01 | -102.44 | 96.3 | 1.75 | 339.73 | 586.11 | -0.48 | 0 | 0 | 0.01 | 0.0 | 150.0 | 1.74 | 643.75 | 376.19 | 0.04 | 100.0 | -20.0 | 0 | 0 | 0 | 1.69 | 74.68 | -39.24 | 0.23 | 866.67 | 91.67 | 0.3 | 30.43 | 87.5 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | -2.70 | -101.98 | 97.6 |
| 20Q2 (6) | 0.41 | 158.57 | 1266.67 | -0.73 | -147.4 | -180.77 | 0 | 0 | 0 | 0.01 | 0.0 | 120.0 | -0.32 | -138.1 | -39.13 | 0.02 | 0 | -60.0 | 0 | 0 | 0 | 0.97 | 0 | -67.73 | -0.03 | 78.57 | -400.0 | 0.23 | 675.0 | 155.56 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 136.67 | 105.86 | 674.44 |
| 20Q1 (5) | -0.7 | -294.44 | -511.76 | 1.54 | 769.57 | 287.8 | 0 | 0 | 0 | 0.01 | -88.89 | 150.0 | 0.84 | 546.15 | 229.23 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.14 | -450.0 | -800.0 | -0.04 | -121.05 | -119.05 | 0.06 | -14.29 | -14.29 | 0.01 | 0.0 | 0 | -2333.33 | -1850.0 | -3943.14 |
| 19Q4 (4) | 0.36 | 233.33 | 0.0 | -0.23 | 36.11 | 0.0 | 0 | 0 | 0.0 | 0.09 | 550.0 | 0.0 | 0.13 | 120.63 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 1.08 | -61.08 | 0.0 | 0.04 | -66.67 | 0.0 | 0.19 | 18.75 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 133.33 | 218.52 | 0.0 |
| 19Q3 (3) | -0.27 | -1000.0 | 0.0 | -0.36 | -38.46 | 0.0 | 0 | 0 | 0.0 | -0.02 | 60.0 | 0.0 | -0.63 | -173.91 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.78 | -7.22 | 0.0 | 0.12 | 1100.0 | 0.0 | 0.16 | 77.78 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -112.50 | -737.5 | 0.0 |
| 19Q2 (2) | 0.03 | -82.35 | 0.0 | -0.26 | 68.29 | 0.0 | 0 | 0 | 0.0 | -0.05 | -150.0 | 0.0 | -0.23 | 64.62 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0.0 | 2.99 | 127.54 | 0.0 | 0.01 | -50.0 | 0.0 | 0.09 | -57.14 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 17.65 | -70.93 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 60.71 | 0.0 | 0.0 |
