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) | 1.28 | -44.1 | -3.1 | 0 | 4.5 | 59.57 | -0.32 | 0 | -1.82 | 0 | 1.35 | -58.59 | -0.7 | 0 | 12.03 | -54.68 | 0.5 | -61.24 | 1.01 | -51.9 | 0.56 | 30.23 | 0.01 | 0.0 | 81.01 | -10.14 |
| 2022 (9) | 2.29 | 0 | -2.33 | 0 | 2.82 | 308.7 | -0.03 | 0 | -0.04 | 0 | 3.26 | 1452.38 | 0.02 | 0 | 26.55 | 1124.97 | 1.29 | 3125.0 | 2.1 | 556.25 | 0.43 | 26.47 | 0.01 | 0.0 | 90.16 | 0 |
| 2021 (8) | -0.36 | 0 | -0.37 | 0 | 0.69 | 43.75 | -0.01 | 0 | -0.73 | 0 | 0.21 | -65.57 | -0.05 | 0 | 2.17 | -74.42 | 0.04 | 0 | 0.32 | 0 | 0.34 | 17.24 | 0.01 | 0.0 | -53.73 | 0 |
| 2020 (7) | 0.16 | -69.81 | -0.7 | 0 | 0.48 | 0 | 0.25 | 31.58 | -0.54 | 0 | 0.61 | 454.55 | 0.01 | 0 | 8.47 | 521.55 | -0.21 | 0 | -0.17 | 0 | 0.29 | 11.54 | 0.01 | 0.0 | 123.08 | -23.37 |
| 2019 (6) | 0.53 | 0 | -0.31 | 0 | -0.08 | 0 | 0.19 | 0 | 0.22 | 0 | 0.11 | -47.62 | -0.02 | 0 | 1.36 | -47.49 | 0.03 | 0 | 0.06 | 0 | 0.26 | 52.94 | 0.01 | 0.0 | 160.61 | 0 |
| 2018 (5) | -0.59 | 0 | -0.21 | 0 | 0.45 | -19.64 | -0.16 | 0 | -0.8 | 0 | 0.21 | 162.5 | 0 | 0 | 2.60 | 196.25 | -0.82 | 0 | -0.82 | 0 | 0.17 | -10.53 | 0.01 | -50.0 | 0.00 | 0 |
| 2017 (4) | -0.75 | 0 | -0.18 | 0 | 0.56 | 0 | 0.15 | 87.5 | -0.93 | 0 | 0.08 | -11.11 | -0.05 | 0 | 0.88 | 7.29 | -1.03 | 0 | -1.18 | 0 | 0.19 | -13.64 | 0.02 | 100.0 | 0.00 | 0 |
| 2016 (3) | 0.36 | 0 | -0.12 | 0 | -0.18 | 0 | 0.08 | 0 | 0.24 | 0 | 0.09 | -50.0 | 0 | 0 | 0.82 | -54.49 | -0.21 | 0 | 0.1 | 0 | 0.22 | 0.0 | 0.01 | 0.0 | 109.09 | 0 |
| 2015 (2) | -0.04 | 0 | -0.21 | 0 | 0.45 | 0 | -0.06 | 0 | -0.25 | 0 | 0.18 | 50.0 | 0.01 | 0 | 1.79 | 71.39 | -0.69 | 0 | -0.73 | 0 | 0.22 | -4.35 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.26 | 0 | -0.05 | 0 | -0.15 | 0 | -0.19 | 0 | -0.31 | 0 | 0.12 | -63.64 | -0.01 | 0 | 1.05 | -66.21 | -0.43 | 0 | -0.42 | 0 | 0.23 | -25.81 | 0.01 | 0.0 | 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) | 0.17 | -71.19 | -83.5 | -1.12 | 0.88 | 46.15 | 2.03 | 2355.56 | -18.47 | -0.2 | -766.67 | -1100.0 | -0.95 | -75.93 | 9.52 | 0.59 | 555.56 | -72.56 | -0.45 | 0 | -550.0 | 31.05 | 693.57 | -51.33 | -0.51 | -1120.0 | -210.87 | -0.27 | -203.85 | -151.92 | 0.17 | 30.77 | 21.43 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 0.59 | 68.57 | -37.23 | -1.13 | -1312.5 | -927.27 | -0.09 | -104.27 | 85.0 | 0.03 | -62.5 | 142.86 | -0.54 | -300.0 | -165.06 | 0.09 | -30.77 | -91.0 | 0 | -100.0 | 100.0 | 3.91 | 3.24 | -87.91 | 0.05 | -87.8 | -89.13 | 0.26 | -51.85 | -73.74 | 0.13 | -7.14 | 18.18 | 0 | 0 | 0 | 151.28 | 193.92 | 77.03 |
| 23Q2 (18) | 0.35 | 105.88 | -37.5 | -0.08 | 89.61 | 27.27 | 2.11 | 379.55 | 117.53 | 0.08 | 134.78 | 33.33 | 0.27 | 145.0 | -40.0 | 0.13 | -76.36 | 44.44 | 0.01 | 104.0 | 0 | 3.79 | -75.26 | 36.44 | 0.41 | -25.45 | 32.26 | 0.54 | 12.5 | 20.0 | 0.14 | 7.69 | 40.0 | 0 | 0 | 0 | 51.47 | 84.69 | -49.45 |
| 23Q1 (17) | 0.17 | -83.5 | 170.83 | -0.77 | 62.98 | -2466.67 | 0.44 | -82.33 | 1200.0 | -0.23 | -1250.0 | -475.0 | -0.6 | 42.86 | -122.22 | 0.55 | -74.42 | 2650.0 | -0.25 | -350.0 | 0 | 15.32 | -75.99 | 1876.32 | 0.55 | 19.57 | 1000.0 | 0.48 | -7.69 | 242.86 | 0.13 | -7.14 | 44.44 | 0 | 0 | 0 | 27.87 | -82.14 | 126.71 |
| 22Q4 (16) | 1.03 | 9.57 | 312.0 | -2.08 | -1790.91 | -2211.11 | 2.49 | 515.0 | 1560.0 | 0.02 | 128.57 | -77.78 | -1.05 | -226.51 | -756.25 | 2.15 | 115.0 | 4200.0 | 0.1 | 211.11 | 350.0 | 63.80 | 97.14 | 3153.71 | 0.46 | 0.0 | 2400.0 | 0.52 | -47.47 | 5100.0 | 0.14 | 27.27 | 55.56 | 0 | 0 | 0 | 156.06 | 82.62 | -37.58 |
| 22Q3 (15) | 0.94 | 67.86 | 393.75 | -0.11 | 0.0 | 26.67 | -0.6 | -161.86 | -300.0 | -0.07 | -216.67 | 41.67 | 0.83 | 84.44 | 276.6 | 1.0 | 1011.11 | 1328.57 | -0.09 | 0 | -350.0 | 32.36 | 1065.05 | 1162.14 | 0.46 | 48.39 | 360.0 | 0.99 | 120.0 | 371.43 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 85.45 | -16.07 | 180.11 |
| 22Q2 (14) | 0.56 | 333.33 | 2900.0 | -0.11 | -266.67 | 0 | 0.97 | 2525.0 | 1516.67 | 0.06 | 250.0 | -68.42 | 0.45 | 266.67 | 2350.0 | 0.09 | 350.0 | 350.0 | 0 | 0 | -100.0 | 2.78 | 258.33 | 238.89 | 0.31 | 520.0 | 933.33 | 0.45 | 221.43 | 350.0 | 0.1 | 11.11 | 25.0 | 0 | 0 | 0 | 101.82 | 197.58 | 1016.36 |
| 22Q1 (13) | -0.24 | -196.0 | 14.29 | -0.03 | 66.67 | 76.92 | -0.04 | -126.67 | -122.22 | -0.04 | -144.44 | 76.47 | -0.27 | -268.75 | 34.15 | 0.02 | -60.0 | -71.43 | 0 | 100.0 | 100.0 | 0.78 | -60.47 | -78.29 | 0.05 | 350.0 | 162.5 | 0.14 | 1300.0 | 0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | -104.35 | -141.74 | 70.19 |
| 21Q4 (12) | 0.25 | 178.12 | 400.0 | -0.09 | 40.0 | 75.68 | 0.15 | -50.0 | 600.0 | 0.09 | 175.0 | 0 | 0.16 | 134.04 | 150.0 | 0.05 | -28.57 | -84.38 | -0.04 | -100.0 | -100.0 | 1.96 | -23.53 | -90.62 | -0.02 | -120.0 | 90.0 | 0.01 | -95.24 | 107.69 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 250.00 | 334.38 | 0 |
| 21Q3 (11) | -0.32 | -1500.0 | -168.09 | -0.15 | 0 | -850.0 | 0.3 | 400.0 | 328.57 | -0.12 | -163.16 | -163.16 | -0.47 | -2250.0 | -195.92 | 0.07 | 250.0 | -73.08 | -0.02 | -300.0 | -200.0 | 2.56 | 212.82 | -79.29 | 0.1 | 233.33 | 350.0 | 0.21 | 110.0 | 333.33 | 0.09 | 12.5 | 28.57 | 0 | 0 | 0 | -106.67 | -860.0 | 0 |
| 21Q2 (10) | -0.02 | 92.86 | 88.89 | 0 | 100.0 | 100.0 | 0.06 | -66.67 | -64.71 | 0.19 | 211.76 | 1800.0 | -0.02 | 95.12 | 92.31 | 0.02 | -71.43 | 0.0 | 0.01 | 200.0 | 0.0 | 0.82 | -77.05 | -10.25 | 0.03 | 137.5 | -76.92 | 0.1 | 0 | -23.08 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -11.11 | 96.83 | 87.65 |
| 21Q1 (9) | -0.28 | -660.0 | -55.56 | -0.13 | 64.86 | 53.57 | 0.18 | 700.0 | -33.33 | -0.17 | 0 | -440.0 | -0.41 | -28.12 | 10.87 | 0.07 | -78.12 | 600.0 | -0.01 | 50.0 | 0 | 3.57 | -82.92 | 396.43 | -0.08 | 60.0 | 11.11 | 0 | 100.0 | 100.0 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | -350.00 | 0 | 0 |
| 20Q4 (8) | 0.05 | -89.36 | -64.29 | -0.37 | -1950.0 | -208.33 | -0.03 | -142.86 | 25.0 | 0 | -100.0 | -100.0 | -0.32 | -165.31 | -1700.0 | 0.32 | 23.08 | 540.0 | -0.02 | -200.0 | 33.33 | 20.92 | 68.93 | 632.03 | -0.2 | -400.0 | -766.67 | -0.13 | -44.44 | -160.0 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (7) | 0.47 | 361.11 | -16.07 | 0.02 | 125.0 | 166.67 | 0.07 | -58.82 | 110.77 | 0.19 | 1800.0 | -53.66 | 0.49 | 288.46 | -7.55 | 0.26 | 1200.0 | 766.67 | 0.02 | 100.0 | 0.0 | 12.38 | 1255.71 | 779.05 | -0.04 | -130.77 | -180.0 | -0.09 | -169.23 | -181.82 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q2 (6) | -0.18 | 0.0 | -100.0 | -0.08 | 71.43 | 38.46 | 0.17 | -37.04 | -37.04 | 0.01 | -80.0 | 102.17 | -0.26 | 43.48 | -18.18 | 0.02 | 100.0 | 100.0 | 0.01 | 0 | 0 | 0.91 | 26.94 | 102.74 | 0.13 | 244.44 | 225.0 | 0.13 | 262.5 | 0.0 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | -90.00 | 0 | -90.0 |
| 20Q1 (5) | -0.18 | -228.57 | -125.0 | -0.28 | -133.33 | -833.33 | 0.27 | 775.0 | -20.59 | 0.05 | 66.67 | -76.19 | -0.46 | -2400.0 | -318.18 | 0.01 | -80.0 | -50.0 | 0 | 100.0 | 100.0 | 0.72 | -74.82 | -29.5 | -0.09 | -400.0 | 0.0 | -0.08 | -60.0 | 38.46 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.14 | -75.0 | 0.0 | -0.12 | -300.0 | 0.0 | -0.04 | 93.85 | 0.0 | 0.03 | -92.68 | 0.0 | 0.02 | -96.23 | 0.0 | 0.05 | 66.67 | 0.0 | -0.03 | -250.0 | 0.0 | 2.86 | 102.86 | 0.0 | 0.03 | -40.0 | 0.0 | -0.05 | -145.45 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 700.00 | 112.5 | 0.0 |
| 19Q3 (3) | 0.56 | 722.22 | 0.0 | -0.03 | 76.92 | 0.0 | -0.65 | -340.74 | 0.0 | 0.41 | 189.13 | 0.0 | 0.53 | 340.91 | 0.0 | 0.03 | 200.0 | 0.0 | 0.02 | 0 | 0.0 | 1.41 | 212.68 | 0.0 | 0.05 | 25.0 | 0.0 | 0.11 | -15.38 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 329.41 | 795.42 | 0.0 |
| 19Q2 (2) | -0.09 | -12.5 | 0.0 | -0.13 | -333.33 | 0.0 | 0.27 | -20.59 | 0.0 | -0.46 | -319.05 | 0.0 | -0.22 | -100.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 100.0 | 0.0 | 0.45 | -55.86 | 0.0 | 0.04 | 144.44 | 0.0 | 0.13 | 200.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -47.37 | 0 | 0.0 |
| 19Q1 (1) | -0.08 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
