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) | 0.16 | -85.32 | -0.46 | 0 | -0.42 | 0 | -0.05 | 0 | -0.3 | 0 | 0.54 | 0.0 | 0 | 0 | 4.19 | 3.26 | -0.18 | 0 | 0.55 | -8.33 | 0.96 | -3.03 | 0 | 0 | 10.60 | -84.45 |
| 2022 (9) | 1.09 | 0 | -0.25 | 0 | -0.54 | 0 | 0 | 0 | 0.84 | 0 | 0.54 | 10.2 | 0.02 | 0 | 4.05 | 34.28 | 0.21 | 61.54 | 0.6 | -26.83 | 0.99 | -10.81 | 0.01 | 0.0 | 68.12 | 0 |
| 2021 (8) | -0.09 | 0 | -0.35 | 0 | -2.2 | 0 | 0.06 | -70.0 | -0.44 | 0 | 0.49 | -15.52 | -0.03 | 0 | 3.02 | -34.62 | 0.13 | 0 | 0.82 | 530.77 | 1.11 | 0.91 | 0.01 | 0.0 | -4.64 | 0 |
| 2020 (7) | -1.35 | 0 | -0.55 | 0 | -1.39 | 0 | 0.2 | 0 | -1.9 | 0 | 0.58 | -56.39 | -0.02 | 0 | 4.62 | -72.74 | -1.12 | 0 | 0.13 | 0 | 1.1 | 1.85 | 0.01 | 0.0 | -108.87 | 0 |
| 2019 (6) | -0.68 | 0 | 3.52 | 0 | -2.55 | 0 | -0.07 | 0 | 2.84 | 0 | 1.33 | -62.32 | 4.5 | 0 | 16.94 | -24.41 | -2.22 | 0 | -0.62 | 0 | 1.08 | 0.93 | 0.01 | -50.0 | -144.68 | 0 |
| 2018 (5) | 0.03 | -98.14 | -3.33 | 0 | 6.2 | 0 | 0.02 | 0 | -3.3 | 0 | 3.53 | 102.87 | -0.04 | 0 | 22.41 | 150.53 | -0.65 | 0 | -0.18 | 0 | 1.07 | 2.88 | 0.02 | 0.0 | 3.30 | -97.13 |
| 2017 (4) | 1.61 | 49.07 | -1.73 | 0 | -0.33 | 0 | -0.03 | 0 | -0.12 | 0 | 1.74 | -3.87 | 0 | 0 | 8.95 | -14.54 | 0.63 | 0 | 0.34 | -45.16 | 1.04 | 42.47 | 0.02 | 0.0 | 115.00 | 45.88 |
| 2016 (3) | 1.08 | -6.9 | -0.71 | 0 | 1.17 | 0 | -0.22 | 0 | 0.37 | -67.26 | 1.81 | 352.5 | -0.22 | 0 | 10.47 | 158.57 | -1.09 | 0 | 0.62 | 210.0 | 0.73 | -1.35 | 0.02 | 100.0 | 78.83 | -35.44 |
| 2015 (2) | 1.16 | -46.3 | -0.03 | 0 | -0.65 | 0 | 0.26 | 160.0 | 1.13 | -30.67 | 0.4 | -25.93 | -0.01 | 0 | 4.05 | -28.77 | -0.35 | 0 | 0.2 | -79.8 | 0.74 | -16.85 | 0.01 | 0.0 | 122.11 | 6.84 |
| 2014 (1) | 2.16 | 64.89 | -0.53 | 0 | -1.77 | 0 | 0.1 | 100.0 | 1.63 | 87.36 | 0.54 | 22.73 | 0 | 0 | 5.68 | 6.84 | 0.44 | 37.5 | 0.99 | 9800.0 | 0.89 | -7.29 | 0.01 | -50.0 | 114.29 | -13.63 |
| 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) | 0.73 | 223.73 | 150.0 | -0.17 | -240.0 | -112.5 | -0.3 | -650.0 | -87.5 | 0 | -100.0 | -100.0 | 0.56 | 187.5 | 136.36 | 0.23 | 228.57 | 187.5 | 0 | -100.0 | 0 | 5.20 | 168.36 | 34.64 | 0.13 | 533.33 | 285.71 | 0.2 | -4.76 | 122.22 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 165.91 | 226.54 | 137.5 |
| 23Q3 (19) | -0.59 | -68.57 | -133.91 | -0.05 | 44.44 | 54.55 | -0.04 | 76.47 | -107.27 | 0.01 | 0 | 116.67 | -0.64 | -45.45 | -139.26 | 0.07 | -22.22 | -65.0 | 0.02 | 200.0 | -71.43 | 1.94 | -49.37 | -81.97 | -0.03 | 82.35 | 85.0 | 0.21 | 133.33 | 600.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | -131.11 | -23.62 | -120.34 |
| 23Q2 (18) | -0.35 | -194.59 | -145.45 | -0.09 | 43.75 | 60.87 | -0.17 | -288.89 | 83.81 | 0 | 100.0 | -100.0 | -0.44 | -309.52 | -181.48 | 0.09 | -43.75 | -55.0 | -0.02 | 0 | 60.0 | 3.83 | -39.92 | -8.47 | -0.17 | -41.67 | -173.91 | 0.09 | 80.0 | -55.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | -106.06 | -183.13 | -160.61 |
| 23Q1 (17) | 0.37 | 125.34 | 825.0 | -0.16 | -100.0 | -194.12 | 0.09 | 156.25 | -25.0 | -0.06 | -146.15 | 40.0 | 0.21 | 113.64 | 0.0 | 0.16 | 100.0 | 166.67 | 0 | 0 | 0 | 6.37 | 64.94 | 389.77 | -0.12 | -71.43 | -148.0 | 0.05 | -44.44 | -82.76 | 0.24 | 0.0 | -7.69 | 0 | 0 | 0 | 127.59 | 128.84 | 1654.31 |
| 22Q4 (16) | -1.46 | -183.91 | -734.78 | -0.08 | 27.27 | -161.54 | -0.16 | -129.09 | -214.29 | 0.13 | 316.67 | 550.0 | -1.54 | -194.48 | -527.78 | 0.08 | -60.0 | 214.29 | 0 | -100.0 | 0 | 3.86 | -64.06 | 342.93 | -0.07 | 65.0 | -138.89 | 0.09 | 200.0 | -64.0 | 0.24 | 0.0 | -11.11 | 0 | 0 | 0 | -442.42 | -168.65 | -1100.26 |
| 22Q3 (15) | 1.74 | 125.97 | 380.65 | -0.11 | 52.17 | 57.69 | 0.55 | 152.38 | 135.95 | -0.06 | -300.0 | -300.0 | 1.63 | 201.85 | 285.23 | 0.2 | 0.0 | -39.39 | 0.07 | 240.0 | 333.33 | 10.75 | 156.99 | 51.52 | -0.2 | -186.96 | -385.71 | 0.03 | -85.0 | -88.0 | 0.24 | 0.0 | -14.29 | 0 | 0 | 0 | 644.44 | 268.25 | 650.9 |
| 22Q2 (14) | 0.77 | 1825.0 | 156.67 | -0.23 | -235.29 | -187.5 | -1.05 | -975.0 | -1600.0 | 0.03 | 130.0 | 200.0 | 0.54 | 157.14 | 145.45 | 0.2 | 233.33 | 81.82 | -0.05 | 0 | -600.0 | 4.18 | 221.48 | 49.49 | 0.23 | -8.0 | 475.0 | 0.2 | -31.03 | -16.67 | 0.24 | -7.69 | -17.24 | 0 | 0 | 0 | 175.00 | 2306.25 | 209.17 |
| 22Q1 (13) | 0.04 | -82.61 | 0 | 0.17 | 30.77 | 221.43 | 0.12 | -14.29 | 113.64 | -0.1 | -600.0 | -900.0 | 0.21 | -41.67 | 250.0 | 0.06 | 185.71 | -50.0 | 0 | 0 | 100.0 | 1.30 | 181.81 | -64.64 | 0.25 | 38.89 | 266.67 | 0.29 | 16.0 | 314.29 | 0.26 | -3.7 | -7.14 | 0 | 0 | 0 | 7.27 | -83.56 | 0 |
| 21Q4 (12) | 0.23 | 137.1 | -77.88 | 0.13 | 150.0 | 161.9 | 0.14 | 109.15 | 109.72 | 0.02 | -33.33 | -77.78 | 0.36 | 140.91 | -56.63 | -0.07 | -121.21 | -138.89 | 0 | 100.0 | 100.0 | -1.59 | -122.42 | -132.35 | 0.18 | 157.14 | -5.26 | 0.25 | 0.0 | -13.79 | 0.27 | -3.57 | -3.57 | 0 | 0 | 0 | 44.23 | 137.81 | -75.76 |
| 21Q3 (11) | -0.62 | -306.67 | -1650.0 | -0.26 | -225.0 | -136.36 | -1.53 | -2285.71 | -178.18 | 0.03 | 200.0 | -57.14 | -0.88 | -500.0 | -1157.14 | 0.33 | 200.0 | 73.68 | -0.03 | -400.0 | -200.0 | 7.10 | 153.55 | 16.54 | 0.07 | 75.0 | 119.44 | 0.25 | 4.17 | 733.33 | 0.28 | -3.45 | 3.7 | 0 | 0 | 0 | -116.98 | -306.67 | -977.36 |
| 21Q2 (10) | 0.3 | 0 | 122.9 | -0.08 | 42.86 | 46.67 | 0.07 | 107.95 | -94.26 | 0.01 | 200.0 | -50.0 | 0.22 | 257.14 | 115.07 | 0.11 | -8.33 | -35.29 | 0.01 | 200.0 | -50.0 | 2.80 | -23.96 | -42.87 | 0.04 | 126.67 | 111.11 | 0.24 | 242.86 | 500.0 | 0.29 | 3.57 | 7.41 | 0 | 0 | 0 | 56.60 | 0 | 113.39 |
| 21Q1 (9) | 0 | -100.0 | 100.0 | -0.14 | 33.33 | -75.0 | -0.88 | 38.89 | -41.94 | -0.01 | -111.11 | -150.0 | -0.14 | -116.87 | 88.33 | 0.12 | -33.33 | 200.0 | -0.01 | 50.0 | 83.33 | 3.68 | -25.15 | 112.58 | -0.15 | -178.95 | 74.14 | 0.07 | -75.86 | 131.82 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (8) | 1.04 | 2500.0 | 677.78 | -0.21 | -90.91 | 60.38 | -1.44 | -161.82 | -23.08 | 0.09 | 28.57 | 200.0 | 0.83 | 1285.71 | 216.9 | 0.18 | -5.26 | 20.0 | -0.02 | -166.67 | 94.59 | 4.92 | -19.24 | -30.82 | 0.19 | 152.78 | 143.18 | 0.29 | 866.67 | 480.0 | 0.28 | 3.7 | 7.69 | 0 | 0 | 0 | 182.46 | 1268.42 | 414.23 |
| 20Q3 (7) | 0.04 | 103.05 | 106.35 | -0.11 | 26.67 | -102.0 | -0.55 | -145.08 | -5.77 | 0.07 | 250.0 | -75.0 | -0.07 | 95.21 | -101.44 | 0.19 | 11.76 | -82.41 | 0.03 | 50.0 | -99.54 | 6.09 | 24.3 | -87.09 | -0.36 | 0.0 | 38.98 | 0.03 | -25.0 | 116.67 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 13.33 | 103.16 | 101.69 |
| 20Q2 (6) | -1.31 | -16.96 | -397.73 | -0.15 | -87.5 | -87.5 | 1.22 | 296.77 | 506.67 | 0.02 | 0.0 | 113.33 | -1.46 | -21.67 | -505.56 | 0.17 | 325.0 | 121.25 | 0.02 | 133.33 | 101.87 | 4.90 | 182.93 | 109.19 | -0.36 | 37.93 | 52.63 | 0.04 | 118.18 | 111.76 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | -422.58 | 81.13 | 0 |
| 20Q1 (5) | -1.12 | -522.22 | -273.33 | -0.08 | 84.91 | 94.12 | -0.62 | 47.01 | -8.77 | 0.02 | 122.22 | 116.67 | -1.2 | -69.01 | 27.71 | 0.04 | -73.33 | -95.56 | -0.06 | 83.78 | 90.48 | 1.73 | -75.64 | -96.25 | -0.58 | -31.82 | -38.1 | -0.22 | -540.0 | -57.14 | 0.27 | 3.85 | -10.0 | 0 | 0 | 0 | -2240.00 | -3757.78 | -1094.67 |
| 19Q4 (4) | -0.18 | 71.43 | 0.0 | -0.53 | -109.65 | 0.0 | -1.17 | -125.0 | 0.0 | -0.09 | -132.14 | 0.0 | -0.71 | -114.61 | 0.0 | 0.15 | -86.11 | 0.0 | -0.37 | -105.63 | 0.0 | 7.11 | -84.93 | 0.0 | -0.44 | 25.42 | 0.0 | 0.05 | 127.78 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | -58.06 | 92.63 | 0.0 |
| 19Q3 (3) | -0.63 | -243.18 | 0.0 | 5.49 | 6962.5 | 0.0 | -0.52 | -73.33 | 0.0 | 0.28 | 286.67 | 0.0 | 4.86 | 1250.0 | 0.0 | 1.08 | 235.0 | 0.0 | 6.57 | 714.02 | 0.0 | 47.16 | 188.43 | 0.0 | -0.59 | 22.37 | 0.0 | -0.18 | 47.06 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | -787.50 | 0 | 0.0 |
| 19Q2 (2) | 0.44 | 246.67 | 0.0 | -0.08 | 94.12 | 0.0 | -0.3 | 47.37 | 0.0 | -0.15 | -25.0 | 0.0 | 0.36 | 121.69 | 0.0 | -0.8 | -188.89 | 0.0 | -1.07 | -69.84 | 0.0 | -53.33 | -215.56 | 0.0 | -0.76 | -80.95 | 0.0 | -0.34 | -142.86 | 0.0 | 0.26 | -13.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.3 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 46.15 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -187.50 | 0.0 | 0.0 |
