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) | 1.83 | -40.0 | -0.13 | 0 | -3.01 | 0 | 0.09 | -62.5 | 1.7 | -26.72 | 0.15 | -79.17 | 0 | 0 | 0.76 | -73.94 | 0.58 | -72.64 | 0.27 | -82.47 | 0.63 | 14.55 | 0.03 | -25.0 | 196.77 | 37.42 |
| 2022 (9) | 3.05 | 0 | -0.73 | 0 | -0.46 | 0 | 0.24 | 0 | 2.32 | 0 | 0.72 | -85.19 | 0 | 0 | 2.92 | -87.87 | 2.12 | 168.35 | 1.54 | 242.22 | 0.55 | 34.15 | 0.04 | 0.0 | 143.19 | 0 |
| 2021 (8) | -2.32 | 0 | -4.89 | 0 | 7.06 | 11666.67 | -0.35 | 0 | -7.21 | 0 | 4.86 | 4760.0 | -0.01 | 0 | 24.10 | 4143.16 | 0.79 | -2.47 | 0.45 | -15.09 | 0.41 | 7.89 | 0.04 | 33.33 | -257.78 | 0 |
| 2020 (7) | -0.54 | 0 | -0.19 | 0 | 0.06 | -94.59 | 0.15 | 114.29 | -0.73 | 0 | 0.1 | 66.67 | 0 | 0 | 0.57 | 43.57 | 0.81 | 28.57 | 0.53 | 10.42 | 0.38 | -7.32 | 0.03 | 200.0 | -57.45 | 0 |
| 2019 (6) | 1.06 | 0 | -0.01 | 0 | 1.11 | 38.75 | 0.07 | 0 | 1.05 | 0 | 0.06 | 200.0 | 0 | 0 | 0.40 | 123.86 | 0.63 | 0 | 0.48 | 0 | 0.41 | 46.43 | 0.01 | 0.0 | 117.78 | 0 |
| 2018 (5) | -1.08 | 0 | -0.03 | 0 | 0.8 | -53.76 | -0.04 | 0 | -1.11 | 0 | 0.02 | -86.67 | 0 | 0 | 0.18 | -88.16 | -0.62 | 0 | -0.62 | 0 | 0.28 | -6.67 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | -2.27 | 0 | -0.15 | 0 | 1.73 | 0 | 0.07 | 600.0 | -2.42 | 0 | 0.15 | -48.28 | 0 | 0 | 1.49 | -33.71 | -0.62 | 0 | -0.82 | 0 | 0.3 | -3.23 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | 0.87 | -64.34 | -0.31 | 0 | -0.81 | 0 | 0.01 | 0 | 0.56 | 0 | 0.29 | -93.45 | 0 | 0 | 2.25 | -93.26 | 1.01 | -33.55 | 0.7 | -44.44 | 0.31 | 55.0 | 0.02 | 100.0 | 84.47 | -49.11 |
| 2015 (2) | 2.44 | 0 | -4.42 | 0 | 2.45 | 0 | -0.08 | 0 | -1.98 | 0 | 4.43 | 626.23 | 0 | 0 | 33.38 | 454.93 | 1.52 | 120.29 | 1.26 | 68.0 | 0.2 | 53.85 | 0.01 | 0.0 | 165.99 | 0 |
| 2014 (1) | -0.16 | 0 | -0.65 | 0 | -0.26 | 0 | -0.08 | 0 | -0.81 | 0 | 0.61 | 771.43 | 0 | 0 | 6.02 | 731.9 | 0.69 | -5.48 | 0.75 | 36.36 | 0.13 | 225.0 | 0.01 | 0.0 | -17.98 | 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) | 0.39 | 250.0 | -53.01 | 0.02 | 0 | 125.0 | -0.11 | 85.9 | -122.45 | 0.03 | 175.0 | -87.5 | 0.41 | 257.69 | -45.33 | -0.02 | -300.0 | -125.0 | 0 | 0 | 0 | -0.35 | -246.18 | -129.82 | 0.34 | 525.0 | -45.16 | 0.19 | 246.15 | -53.66 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0.0 | 108.33 | 112.5 | -24.3 |
| 23Q3 (19) | -0.26 | -115.2 | -142.62 | 0 | 100.0 | 100.0 | -0.78 | -56.0 | -21.88 | -0.04 | -130.77 | 85.19 | -0.26 | -115.57 | -146.43 | 0.01 | -83.33 | -80.0 | 0 | 0 | 0 | 0.24 | -81.55 | -67.93 | -0.08 | -260.0 | -112.5 | -0.13 | -285.71 | -127.08 | 0.15 | -6.25 | 7.14 | 0.01 | 0.0 | 0.0 | -866.67 | -221.64 | -995.08 |
| 23Q2 (18) | 1.71 | 0 | 489.66 | -0.04 | 60.0 | 81.82 | -0.5 | 68.94 | 43.82 | 0.13 | 750.0 | -7.14 | 1.67 | 1770.0 | 2285.71 | 0.06 | -40.0 | -72.73 | 0 | 0 | 0 | 1.29 | -34.72 | -59.68 | 0.05 | -81.48 | -92.31 | 0.07 | -50.0 | -85.71 | 0.16 | 0.0 | 23.08 | 0.01 | 0.0 | 0.0 | 712.50 | 0 | 1447.84 |
| 23Q1 (17) | 0 | -100.0 | -100.0 | -0.1 | -25.0 | 73.68 | -1.61 | -428.57 | -382.46 | -0.02 | -108.33 | -116.67 | -0.1 | -113.33 | -110.53 | 0.1 | 25.0 | -72.97 | 0 | 0 | 0 | 1.97 | 69.38 | -78.04 | 0.27 | -56.45 | 28.57 | 0.14 | -65.85 | -6.67 | 0.16 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (16) | 0.83 | 36.07 | 227.69 | -0.08 | -60.0 | 98.32 | 0.49 | 176.56 | -91.43 | 0.24 | 188.89 | 700.0 | 0.75 | 33.93 | 113.89 | 0.08 | 60.0 | -98.32 | 0 | 0 | 0 | 1.16 | 57.21 | -98.28 | 0.62 | -3.12 | 55.0 | 0.41 | -14.58 | 86.36 | 0.16 | 14.29 | 45.45 | 0.01 | 0.0 | 0.0 | 143.10 | 47.8 | 174.85 |
| 22Q3 (15) | 0.61 | 110.34 | 148.41 | -0.05 | 77.27 | 37.5 | -0.64 | 28.09 | -165.98 | -0.27 | -292.86 | -17.39 | 0.56 | 700.0 | 141.79 | 0.05 | -77.27 | -16.67 | 0 | 0 | 100.0 | 0.74 | -76.8 | -23.33 | 0.64 | -1.54 | 113.33 | 0.48 | -2.04 | 200.0 | 0.14 | 7.69 | 40.0 | 0.01 | 0.0 | 0.0 | 96.83 | 110.34 | 120.75 |
| 22Q2 (14) | 0.29 | -78.2 | 203.57 | -0.22 | 42.11 | -340.0 | -0.89 | -256.14 | -1171.43 | 0.14 | 16.67 | 227.27 | 0.07 | -92.63 | 121.21 | 0.22 | -40.54 | 450.0 | 0 | 0 | 0 | 3.19 | -64.45 | 197.75 | 0.65 | 209.52 | 983.33 | 0.49 | 226.67 | 2350.0 | 0.13 | 8.33 | 30.0 | 0.01 | 0.0 | 0.0 | 46.03 | -90.31 | 121.37 |
| 22Q1 (13) | 1.33 | 304.62 | 1208.33 | -0.38 | 92.0 | -3700.0 | 0.57 | -90.03 | 32.56 | 0.12 | 400.0 | 300.0 | 0.95 | 117.59 | 830.77 | 0.37 | -92.21 | 3600.0 | 0 | 0 | 0 | 8.98 | -86.77 | 2800.73 | 0.21 | -47.5 | 600.0 | 0.15 | -31.82 | 275.0 | 0.12 | 9.09 | 20.0 | 0.01 | 0.0 | 0.0 | 475.00 | 348.46 | 693.75 |
| 21Q4 (12) | -0.65 | 48.41 | -32.65 | -4.75 | -5837.5 | -6685.71 | 5.72 | 489.69 | 869.49 | -0.04 | 82.61 | -144.44 | -5.4 | -302.99 | -864.29 | 4.75 | 7816.67 | 0 | 0 | 100.0 | 0 | 67.86 | 6923.21 | 0 | 0.4 | 33.33 | -14.89 | 0.22 | 37.5 | -29.03 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | -191.18 | 59.03 | -63.87 |
| 21Q3 (11) | -1.26 | -350.0 | -500.0 | -0.08 | -60.0 | 27.27 | 0.97 | 1485.71 | 330.95 | -0.23 | -109.09 | -2200.0 | -1.34 | -306.06 | -318.75 | 0.06 | 50.0 | 20.0 | -0.01 | 0 | 0 | 0.97 | -9.9 | -20.39 | 0.3 | 400.0 | 50.0 | 0.16 | 700.0 | 14.29 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -466.67 | -116.67 | -455.56 |
| 21Q2 (10) | -0.28 | -133.33 | -147.46 | -0.05 | -400.0 | -200.0 | -0.07 | -116.28 | 93.33 | -0.11 | -466.67 | -178.57 | -0.33 | -153.85 | -151.56 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 1.07 | 246.38 | 305.36 | 0.06 | 100.0 | -33.33 | 0.02 | -50.0 | -66.67 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | -215.38 | -169.23 | -158.41 |
| 21Q1 (9) | -0.12 | 75.51 | 71.43 | -0.01 | 85.71 | 80.0 | 0.43 | -27.12 | -54.74 | 0.03 | -66.67 | 142.86 | -0.13 | 76.79 | 72.34 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.31 | 0 | -55.93 | 0.03 | -93.62 | -40.0 | 0.04 | -87.1 | 33.33 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | -80.00 | 31.43 | 75.24 |
| 20Q4 (8) | -0.49 | -133.33 | 30.0 | -0.07 | 36.36 | -40.0 | 0.59 | 240.48 | 1280.0 | 0.09 | 1000.0 | 550.0 | -0.56 | -75.0 | 25.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.47 | 135.0 | 30.56 | 0.31 | 121.43 | -3.12 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0 | -116.67 | -38.89 | 31.67 |
| 20Q3 (7) | -0.21 | -135.59 | -133.87 | -0.11 | -320.0 | -164.71 | -0.42 | 60.0 | -800.0 | -0.01 | -107.14 | -106.25 | -0.32 | -150.0 | -140.51 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 1.21 | 358.74 | 373.3 | 0.2 | 122.22 | -23.08 | 0.14 | 133.33 | -30.0 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0 | -84.00 | -122.78 | -139.29 |
| 20Q2 (6) | 0.59 | 240.48 | -23.38 | 0.05 | 200.0 | 0 | -1.05 | -210.53 | 55.13 | 0.14 | 300.0 | 333.33 | 0.64 | 236.17 | -16.88 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.26 | -62.35 | 0 | 0.09 | 80.0 | -10.0 | 0.06 | 100.0 | 0.0 | 0.09 | 0.0 | -25.0 | 0.01 | 0.0 | 0 | 368.75 | 214.14 | -13.8 |
| 20Q1 (5) | -0.42 | 40.0 | -255.56 | -0.05 | 0.0 | -400.0 | 0.95 | 2000.0 | -72.3 | -0.07 | -250.0 | -250.0 | -0.47 | 37.33 | -280.77 | 0.03 | -40.0 | 0 | 0 | 0 | 0 | 0.70 | -26.09 | 0 | 0.05 | -86.11 | 155.56 | 0.03 | -90.62 | 130.0 | 0.09 | 0.0 | -18.18 | 0.01 | 0 | 0 | -323.08 | -89.23 | -111.97 |
| 19Q4 (4) | -0.7 | -212.9 | 0.0 | -0.05 | -129.41 | 0.0 | -0.05 | -183.33 | 0.0 | -0.02 | -112.5 | 0.0 | -0.75 | -194.94 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.95 | 270.72 | 0.0 | 0.36 | 38.46 | 0.0 | 0.32 | 60.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -170.73 | -179.86 | 0.0 |
| 19Q3 (3) | 0.62 | -19.48 | 0.0 | 0.17 | 0 | 0.0 | 0.06 | 102.56 | 0.0 | 0.16 | 366.67 | 0.0 | 0.79 | 2.6 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.26 | 0 | 0.0 | 0.26 | 160.0 | 0.0 | 0.2 | 233.33 | 0.0 | 0.09 | -25.0 | 0.0 | 0 | 0 | 0.0 | 213.79 | -50.02 | 0.0 |
| 19Q2 (2) | 0.77 | 185.19 | 0.0 | 0 | 100.0 | 0.0 | -2.34 | -168.22 | 0.0 | -0.06 | -200.0 | 0.0 | 0.77 | 196.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.1 | 211.11 | 0.0 | 0.06 | 160.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0.0 | 427.78 | -84.16 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2700.00 | 0.0 | 0.0 |
