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) | -0.71 | 0 | 2.5 | 0 | -2.83 | 0 | -0.02 | 0 | 1.79 | 0 | 0.7 | -11.39 | -0.01 | 0 | 9.06 | 11.53 | -1.54 | 0 | -1.77 | 0 | 1.16 | 4.5 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 0.89 | 134.21 | -0.95 | 0 | -0.83 | 0 | -0.07 | 0 | -0.06 | 0 | 0.79 | -83.91 | 0 | 0 | 8.12 | -76.77 | -1.49 | 0 | -1.32 | 0 | 1.11 | 7.77 | 0.01 | 0.0 | 0.00 | 0 |
| 2021 (8) | 0.38 | -37.7 | -5.11 | 0 | 7.12 | 0 | -0.21 | 0 | -4.73 | 0 | 4.91 | 537.66 | 0 | 0 | 34.95 | 452.79 | 0.1 | -81.82 | -0.32 | 0 | 1.03 | 6.19 | 0.01 | 0.0 | 52.78 | -4.83 |
| 2020 (7) | 0.61 | 0 | -0.7 | 0 | -0.11 | 0 | -0.14 | 0 | -0.09 | 0 | 0.77 | 16.67 | 0 | 0 | 6.32 | -5.56 | 0.55 | 0 | 0.12 | 0 | 0.97 | 0.0 | 0.01 | 0.0 | 55.45 | 0 |
| 2019 (6) | -0.59 | 0 | -0.71 | 0 | 1.24 | 0 | 0.25 | 78.57 | -1.3 | 0 | 0.66 | -13.16 | 0 | 0 | 6.69 | -37.38 | -0.01 | 0 | -0.67 | 0 | 0.97 | -13.39 | 0.01 | 0.0 | -190.32 | 0 |
| 2018 (5) | -1.14 | 0 | 1.94 | 0 | -1.47 | 0 | 0.14 | 600.0 | 0.8 | 122.22 | 0.76 | 33.33 | 0 | 0 | 10.69 | 53.77 | -1.88 | 0 | -1.71 | 0 | 1.12 | -13.18 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.67 | -74.13 | -0.31 | 0 | -0.62 | 0 | 0.02 | -77.78 | 0.36 | -86.86 | 0.57 | -24.0 | 0 | 0 | 6.95 | -13.53 | -1.5 | 0 | -1.94 | 0 | 1.29 | -25.43 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | 2.59 | 18.81 | 0.15 | 0 | -2.42 | 0 | 0.09 | 0.0 | 2.74 | 44.97 | 0.75 | 97.37 | 0.21 | 0 | 8.04 | 245.66 | -1.28 | 0 | -1.04 | 0 | 1.73 | -3.89 | 0.02 | -77.78 | 364.79 | 84.07 |
| 2015 (2) | 2.18 | 18.48 | -0.29 | 0 | -2.67 | 0 | 0.09 | 0 | 1.89 | 38.97 | 0.38 | -22.45 | -0.11 | 0 | 2.33 | 4.56 | -0.27 | 0 | -0.79 | 0 | 1.8 | 0.0 | 0.09 | 0.0 | 198.18 | -49.38 |
| 2014 (1) | 1.84 | -12.8 | -0.48 | 0 | -0.85 | 0 | -0.01 | 0 | 1.36 | -78.95 | 0.49 | -2.0 | -0.11 | 0 | 2.22 | -7.61 | -0.59 | 0 | -1.42 | 0 | 1.8 | -20.7 | 0.09 | 0.0 | 391.49 | 376.84 |
| 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) | 0.02 | 104.26 | -93.1 | 2.59 | 2690.0 | 5280.0 | -2.3 | -3733.33 | -194.87 | 0 | -100.0 | 100.0 | 2.61 | 557.89 | 987.5 | 0.27 | 125.0 | 125.0 | -0.03 | -250.0 | -130.0 | 14.75 | 159.43 | 142.21 | -0.31 | 8.82 | 35.42 | -0.04 | 93.55 | 92.73 | 0.29 | 7.41 | 3.57 | 0 | 0 | 0 | 8.00 | 0 | 0 |
| 23Q3 (19) | -0.47 | -213.33 | -461.54 | -0.1 | -1100.0 | 37.5 | -0.06 | 90.77 | 60.0 | 0.01 | 133.33 | -80.0 | -0.57 | -307.14 | -1800.0 | 0.12 | -36.84 | -25.0 | 0.02 | 0 | 300.0 | 5.69 | -30.26 | -17.89 | -0.34 | -41.67 | 29.17 | -0.62 | -34.78 | -87.88 | 0.27 | -10.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.15 | -25.0 | -133.33 | 0.01 | 0 | 103.12 | -0.65 | -461.11 | -91.18 | -0.03 | 0 | 0 | -0.14 | -16.67 | -207.69 | 0.19 | 58.33 | -48.65 | 0 | 0 | -100.0 | 8.15 | -0.79 | -43.36 | -0.24 | 62.5 | 17.24 | -0.46 | 29.23 | -187.5 | 0.3 | 3.45 | 7.14 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (17) | -0.12 | -141.38 | -500.0 | 0 | 100.0 | 100.0 | 0.18 | 123.08 | -59.09 | 0 | 100.0 | 100.0 | -0.12 | -150.0 | 70.0 | 0.12 | 0.0 | -20.0 | 0 | -100.0 | 100.0 | 8.22 | 34.93 | 57.81 | -0.64 | -33.33 | -166.67 | -0.65 | -18.18 | -132.14 | 0.29 | 3.57 | 3.57 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.29 | 123.08 | 222.22 | -0.05 | 68.75 | 98.52 | -0.78 | -420.0 | -121.31 | -0.11 | -320.0 | 0.0 | 0.24 | 900.0 | 107.32 | 0.12 | -25.0 | -96.25 | 0.1 | 1100.0 | 0 | 6.09 | -12.06 | -93.95 | -0.48 | 0.0 | -92.0 | -0.55 | -66.67 | -34.15 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.13 | -71.11 | -59.38 | -0.16 | 50.0 | 23.81 | -0.15 | 55.88 | -109.87 | 0.05 | 0 | 150.0 | -0.03 | -123.08 | -127.27 | 0.16 | -56.76 | -23.81 | -0.01 | -111.11 | 0 | 6.93 | -51.89 | 18.74 | -0.48 | -65.52 | -700.0 | -0.33 | -106.25 | -1000.0 | 0.27 | -3.57 | 3.85 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (14) | 0.45 | 1400.0 | 1225.0 | -0.32 | 25.58 | 73.11 | -0.34 | -177.27 | -132.08 | 0 | 100.0 | -100.0 | 0.13 | 132.5 | 110.57 | 0.37 | 146.67 | -68.38 | 0.09 | 150.0 | -10.0 | 14.40 | 176.42 | -52.13 | -0.29 | -20.83 | -200.0 | -0.16 | 42.86 | -214.29 | 0.28 | 0.0 | 7.69 | 0 | 0 | 0 | 375.00 | 0 | 3850.0 |
| 22Q1 (13) | 0.03 | -66.67 | 200.0 | -0.43 | 87.24 | -26.47 | 0.44 | -87.98 | -50.56 | -0.01 | 90.91 | 94.44 | -0.4 | 87.8 | -21.21 | 0.15 | -95.31 | -55.88 | -0.18 | 0 | -80.0 | 5.21 | -94.82 | -48.38 | -0.24 | 4.0 | -2300.0 | -0.28 | 31.71 | -1300.0 | 0.28 | 3.7 | 12.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | 0.09 | -71.88 | -65.38 | -3.37 | -1504.76 | -1673.68 | 3.66 | 140.79 | 1089.19 | -0.11 | -650.0 | -1000.0 | -3.28 | -3081.82 | -4785.71 | 3.2 | 1423.81 | 1354.55 | 0 | 0 | 0 | 100.63 | 1625.07 | 1446.03 | -0.25 | -412.5 | -238.89 | -0.41 | -1266.67 | -783.33 | 0.27 | 3.85 | 8.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (11) | 0.32 | 900.0 | 900.0 | -0.21 | 82.35 | -50.0 | 1.52 | 43.4 | 375.0 | 0.02 | -66.67 | 100.0 | 0.11 | 108.94 | 161.11 | 0.21 | -82.05 | 0.0 | 0 | -100.0 | 0 | 5.83 | -80.61 | -4.72 | 0.08 | -72.41 | -52.94 | -0.03 | -121.43 | 0 | 0.26 | 0.0 | 8.33 | 0 | 0 | 0 | 139.13 | 1491.3 | 934.78 |
| 21Q2 (10) | -0.04 | -500.0 | -109.3 | -1.19 | -250.0 | -891.67 | 1.06 | 19.1 | 386.49 | 0.06 | 133.33 | 250.0 | -1.23 | -272.73 | -496.77 | 1.17 | 244.12 | 631.25 | 0.1 | 200.0 | 0 | 30.08 | 198.12 | 514.7 | 0.29 | 3000.0 | 20.83 | 0.14 | 800.0 | 40.0 | 0.26 | 4.0 | 8.33 | 0 | 0 | 0 | -10.00 | -330.0 | -107.91 |
| 21Q1 (9) | 0.01 | -96.15 | 125.0 | -0.34 | -78.95 | -36.0 | 0.89 | 340.54 | 196.67 | -0.18 | -1700.0 | -80.0 | -0.33 | -571.43 | -13.79 | 0.34 | 54.55 | 88.89 | -0.1 | 0 | 0 | 10.09 | 55.0 | 17.71 | -0.01 | -105.56 | 75.0 | -0.02 | -133.33 | 60.0 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 4.35 | -94.82 | 121.74 |
| 20Q4 (8) | 0.26 | 750.0 | 236.84 | -0.19 | -35.71 | 9.52 | -0.37 | -215.62 | -436.36 | -0.01 | -200.0 | 50.0 | 0.07 | 138.89 | 117.5 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0 | 6.51 | 6.31 | -13.91 | 0.18 | 5.88 | 100.0 | 0.06 | 0 | 166.67 | 0.25 | 4.17 | 4.17 | 0 | 0 | 0 | 83.87 | 603.23 | 166.21 |
| 20Q3 (7) | -0.04 | -109.3 | 90.24 | -0.14 | -16.67 | 39.13 | 0.32 | 186.49 | -69.23 | 0.01 | 125.0 | 150.0 | -0.18 | -158.06 | 71.88 | 0.21 | 31.25 | 5.0 | 0 | 0 | 0 | 6.12 | 25.13 | -9.39 | 0.17 | -29.17 | 13.33 | 0 | -100.0 | -100.0 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | -16.67 | -113.18 | 84.55 |
| 20Q2 (6) | 0.43 | 1175.0 | 115.0 | -0.12 | 52.0 | 53.85 | -0.37 | -223.33 | -562.5 | -0.04 | 60.0 | -113.33 | 0.31 | 206.9 | 616.67 | 0.16 | -11.11 | -33.33 | 0 | 0 | 0 | 4.89 | -42.92 | -56.98 | 0.24 | 700.0 | 366.67 | 0.1 | 300.0 | 118.18 | 0.24 | -4.0 | 0.0 | 0 | 0 | 0 | 126.47 | 732.35 | 0 |
| 20Q1 (5) | -0.04 | 78.95 | 77.78 | -0.25 | -19.05 | -2400.0 | 0.3 | 172.73 | 0 | -0.1 | -400.0 | -900.0 | -0.29 | 27.5 | -52.63 | 0.18 | -18.18 | 0 | 0 | 0 | 0 | 8.57 | 13.38 | 0 | -0.04 | -144.44 | 73.33 | -0.05 | 44.44 | 70.59 | 0.25 | 4.17 | 4.17 | 0 | 0 | 0 | -20.00 | 84.21 | 92.22 |
| 19Q4 (4) | -0.19 | 53.66 | 0.0 | -0.21 | 8.7 | 0.0 | 0.11 | -89.42 | 0.0 | -0.02 | 0.0 | 0.0 | -0.4 | 37.5 | 0.0 | 0.22 | 10.0 | 0.0 | 0 | 0 | 0.0 | 7.56 | 11.89 | 0.0 | 0.09 | -40.0 | 0.0 | -0.09 | -169.23 | 0.0 | 0.24 | -4.0 | 0.0 | 0 | 0 | 0.0 | -126.67 | -17.4 | 0.0 |
| 19Q3 (3) | -0.41 | -305.0 | 0.0 | -0.23 | 11.54 | 0.0 | 1.04 | 1200.0 | 0.0 | -0.02 | -106.67 | 0.0 | -0.64 | -966.67 | 0.0 | 0.2 | -16.67 | 0.0 | 0 | 0 | 0.0 | 6.76 | -40.6 | 0.0 | 0.15 | 266.67 | 0.0 | 0.13 | 123.64 | 0.0 | 0.25 | 4.17 | 0.0 | 0 | 0 | 0.0 | -107.89 | 0 | 0.0 |
| 19Q2 (2) | 0.2 | 211.11 | 0.0 | -0.26 | -2500.0 | 0.0 | 0.08 | 0 | 0.0 | 0.3 | 3100.0 | 0.0 | -0.06 | 68.42 | 0.0 | 0.24 | 0 | 0.0 | 0 | 0 | 0.0 | 11.37 | 0 | 0.0 | -0.09 | 40.0 | 0.0 | -0.55 | -223.53 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.18 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -257.14 | 0.0 | 0.0 |
