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) | -0.19 | 0 | -1.28 | 0 | 1.69 | 302.38 | -0.32 | 0 | -1.47 | 0 | 0.31 | 675.0 | 0 | 0 | 3.96 | 1055.56 | -2.26 | 0 | -1.84 | 0 | 0.29 | 26.09 | 0.03 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.07 | 0 | -1.53 | 0 | 0.42 | 0 | 0.04 | 0 | -2.6 | 0 | 0.04 | 300.0 | 0 | 0 | 0.34 | 257.12 | -0.46 | 0 | 0.04 | 0 | 0.23 | 4.55 | 0.03 | 50.0 | -356.67 | 0 |
| 2021 (8) | 1.11 | 0 | -0.02 | 0 | -0.59 | 0 | 0 | 0 | 1.09 | 0 | 0.01 | -97.06 | 0 | 0 | 0.10 | -97.14 | -0.81 | 0 | -0.8 | 0 | 0.22 | -4.35 | 0.02 | -50.0 | 0.00 | 0 |
| 2020 (7) | -1.14 | 0 | -0.65 | 0 | -0.8 | 0 | 0.09 | -76.92 | -1.79 | 0 | 0.34 | 112.5 | 0 | 0 | 3.36 | 353.11 | -0.61 | 0 | -1.52 | 0 | 0.23 | -8.0 | 0.04 | -78.95 | 0.00 | 0 |
| 2019 (6) | 4.0 | 1438.46 | 0.1 | 0 | 0.52 | 126.09 | 0.39 | 0 | 4.1 | 10150.0 | 0.16 | -20.0 | 0 | 0 | 0.74 | -12.89 | 0.59 | 0 | 0.67 | 0 | 0.25 | 4.17 | 0.19 | -40.62 | 360.36 | 288.08 |
| 2018 (5) | 0.26 | 0 | -0.22 | 0 | 0.23 | -25.81 | -0.4 | 0 | 0.04 | 0 | 0.2 | -75.31 | 0 | 0 | 0.85 | -78.37 | -0.69 | 0 | -0.28 | 0 | 0.24 | -25.0 | 0.32 | -8.57 | 92.86 | 0 |
| 2017 (4) | -3.6 | 0 | -1.02 | 0 | 0.31 | 342.86 | 0.22 | 0 | -4.62 | 0 | 0.81 | -64.94 | -0.26 | 0 | 3.93 | -70.35 | -1.47 | 0 | -1.72 | 0 | 0.32 | 28.0 | 0.35 | 59.09 | 0.00 | 0 |
| 2016 (3) | 2.39 | 0 | -1.79 | 0 | 0.07 | 0 | -0.78 | 0 | 0.6 | 0 | 2.31 | 138.14 | -0.02 | 0 | 13.26 | 109.03 | -0.65 | 0 | -0.05 | 0 | 0.25 | 4.17 | 0.22 | 0.0 | 569.05 | 0 |
| 2015 (2) | -0.29 | 0 | -1.12 | 0 | -0.5 | 0 | 0.18 | -33.33 | -1.41 | 0 | 0.97 | 1285.71 | -0.15 | 0 | 6.34 | 1979.93 | -0.73 | 0 | -0.27 | 0 | 0.24 | 4.35 | 0.22 | -8.33 | -152.63 | 0 |
| 2014 (1) | 1.19 | -45.41 | -0.46 | 0 | -0.57 | 0 | 0.27 | 0 | 0.73 | -27.72 | 0.07 | 133.33 | -0.42 | 0 | 0.31 | 89.82 | 0.34 | -61.8 | 1.01 | 10.99 | 0.23 | 4.55 | 0.24 | 166.67 | 80.41 | -55.0 |
| 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) | 0.11 | -94.74 | -84.72 | -0.52 | -23.81 | 29.73 | 0.2 | 134.48 | -54.55 | -0.28 | -800.0 | -2700.0 | -0.41 | -124.55 | -1950.0 | 0.01 | 200.0 | -50.0 | 0 | 0 | 0 | 0.75 | 164.66 | 71.43 | -1.23 | -68.49 | -461.76 | -1.43 | -297.22 | -2483.33 | 0.08 | 0.0 | 33.33 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | 2.09 | 970.83 | 299.05 | -0.42 | 27.59 | 28.81 | -0.58 | -149.15 | 0 | 0.04 | -75.0 | 33.33 | 1.67 | 303.66 | 201.83 | -0.01 | -103.57 | 0 | 0 | 0 | 0 | -1.16 | -109.97 | 0 | -0.73 | -630.0 | -421.43 | -0.36 | -340.0 | -192.31 | 0.08 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q2 (18) | -0.24 | 88.84 | -139.34 | -0.58 | -352.17 | -346.15 | 1.18 | 32.58 | 0 | 0.16 | 164.0 | 420.0 | -0.82 | 57.29 | -270.83 | 0.28 | 833.33 | 0 | 0 | 0 | 0 | 11.67 | 1152.22 | 0 | -0.1 | 52.38 | 54.55 | 0.15 | 175.0 | 178.95 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -109.09 | 0 | 0 |
| 23Q1 (17) | -2.15 | -398.61 | -58.09 | 0.23 | 131.08 | 428.57 | 0.89 | 102.27 | 9000.0 | -0.25 | -2400.0 | -457.14 | -1.92 | -9500.0 | -34.27 | 0.03 | 50.0 | 50.0 | 0 | 0 | 0 | 0.93 | 112.42 | -45.96 | -0.21 | -161.76 | 51.16 | -0.2 | -433.33 | 9.09 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (16) | 0.72 | 168.57 | -48.94 | -0.74 | -25.42 | -232.14 | 0.44 | 0 | 780.0 | -0.01 | -133.33 | -125.0 | -0.02 | 98.78 | -101.02 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0.44 | 0 | 0 | 0.34 | 342.86 | 241.67 | 0.06 | -84.62 | 123.08 | 0.06 | 0.0 | 0.0 | 0.02 | 100.0 | 0 | 514.29 | 325.31 | 0 |
| 22Q3 (15) | -1.05 | -272.13 | -41.89 | -0.59 | -353.85 | 0 | 0 | 0 | 0 | 0.03 | 160.0 | 0 | -1.64 | -441.67 | -121.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.14 | 36.36 | 44.0 | 0.39 | 305.26 | 239.29 | 0.06 | 0.0 | 0.0 | 0.01 | 0 | 0 | -228.26 | 0 | 0 |
| 22Q2 (14) | 0.61 | 144.85 | 203.39 | -0.13 | -85.71 | 0 | 0 | 100.0 | 0 | -0.05 | -171.43 | -150.0 | 0.48 | 133.57 | 181.36 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.22 | 48.84 | -37.5 | -0.19 | 13.64 | 32.14 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -1.36 | -196.45 | -230.77 | -0.07 | -112.5 | 87.72 | -0.01 | -120.0 | 98.41 | 0.07 | 75.0 | 800.0 | -1.43 | -172.59 | -404.26 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 1.72 | 0 | 420.69 | -0.43 | -79.17 | -186.67 | -0.22 | 15.38 | -1200.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (12) | 1.41 | 290.54 | 400.0 | 0.56 | 0 | 1020.0 | 0.05 | 0 | -58.33 | 0.04 | 0 | 166.67 | 1.97 | 366.22 | 569.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.24 | 4.0 | -2500.0 | -0.26 | 7.14 | 13.33 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | -0.74 | -25.42 | -19.35 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | 100.0 | 100.0 | -0.74 | -25.42 | -42.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.25 | -56.25 | 32.43 | -0.28 | 0.0 | 57.58 | 0.06 | 20.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.59 | -156.73 | -353.85 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | -0.02 | -100.0 | -108.7 | -0.59 | -225.53 | 32.95 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.16 | -6.67 | -420.0 | -0.28 | -1500.0 | 24.32 | 0.05 | -16.67 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 21Q1 (9) | 1.04 | 321.28 | 1200.0 | -0.57 | -1240.0 | -1040.0 | -0.63 | -625.0 | -3.28 | -0.01 | 83.33 | 85.71 | 0.47 | 211.9 | 1466.67 | 0.01 | 0 | -80.0 | 0 | 0 | 0 | 0.33 | 0 | -83.44 | -0.15 | -1600.0 | 50.0 | 0.02 | 106.67 | 110.53 | 0.06 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 1300.00 | 0 | 0 |
| 20Q4 (8) | -0.47 | 24.19 | -393.75 | 0.05 | -50.0 | 266.67 | 0.12 | 141.38 | 1300.0 | -0.06 | -500.0 | -300.0 | -0.42 | 19.23 | -423.08 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.01 | 102.7 | -75.0 | -0.3 | 54.55 | -172.73 | 0.06 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.62 | -376.92 | -135.84 | 0.1 | 113.33 | 200.0 | -0.29 | -866.67 | -2800.0 | -0.01 | -104.35 | -150.0 | -0.52 | 40.91 | -131.9 | 0.01 | -96.43 | -87.5 | 0 | 0 | 0 | 0.69 | -92.14 | -68.19 | -0.37 | -840.0 | -628.57 | -0.66 | -78.38 | -760.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | -83.33 | 0.00 | 0 | -100.0 |
| 20Q2 (6) | -0.13 | -262.5 | -106.05 | -0.75 | -1400.0 | -568.75 | -0.03 | 95.08 | -200.0 | 0.23 | 428.57 | 2200.0 | -0.88 | -3033.33 | -138.1 | 0.28 | 460.0 | 1300.0 | 0 | 0 | 0 | 8.78 | 338.87 | 2568.34 | 0.05 | 116.67 | -68.75 | -0.37 | -94.74 | -200.0 | 0.05 | -16.67 | -28.57 | 0.01 | 0.0 | -83.33 | 0.00 | 0 | -100.0 |
| 20Q1 (5) | 0.08 | -50.0 | 300.0 | -0.05 | -66.67 | -171.43 | -0.61 | -6000.0 | -212.96 | -0.07 | -333.33 | -121.21 | 0.03 | -76.92 | 0.0 | 0.05 | 0.0 | 400.0 | 0 | 100.0 | 0 | 2.00 | 78.0 | 1376.0 | -0.3 | -850.0 | -193.75 | -0.19 | -72.73 | -161.29 | 0.06 | 0.0 | -14.29 | 0.01 | -50.0 | -83.33 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | 0.16 | -90.75 | 0.0 | -0.03 | 70.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0.13 | -92.02 | 0.0 | 0.05 | -37.5 | 0.0 | -0.01 | 0 | 0.0 | 1.12 | -48.17 | 0.0 | 0.04 | -42.86 | 0.0 | -0.11 | -210.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | -66.67 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (3) | 1.73 | -19.53 | 0.0 | -0.1 | -162.5 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 1.63 | -29.44 | 0.0 | 0.08 | 300.0 | 0.0 | 0 | 0 | 0.0 | 2.17 | 559.08 | 0.0 | 0.07 | -56.25 | 0.0 | 0.1 | -72.97 | 0.0 | 0.06 | -14.29 | 0.0 | 0.06 | 0.0 | 0.0 | 786.36 | 82.88 | 0.0 |
| 19Q2 (2) | 2.15 | 5475.0 | 0.0 | 0.16 | 128.57 | 0.0 | -0.01 | -101.85 | 0.0 | 0.01 | -96.97 | 0.0 | 2.31 | 7600.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.33 | 142.76 | 0.0 | 0.16 | -50.0 | 0.0 | 0.37 | 19.35 | 0.0 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 430.00 | 4830.0 | 0.0 |
| 19Q1 (1) | -0.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -9.09 | 0.0 | 0.0 |
