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) | -3.09 | 0 | -0.19 | 0 | 1.8 | 0 | 0.11 | 0 | -3.28 | 0 | 0.17 | -95.1 | 0 | 0 | 2.36 | -93.52 | -2.52 | 0 | -2.99 | 0 | 0.73 | -9.88 | 0.01 | -50.0 | 0.00 | 0 |
| 2022 (9) | 1.63 | -48.42 | -3.48 | 0 | -3.03 | 0 | -0.09 | 0 | -1.85 | 0 | 3.47 | 303.49 | 0 | 0 | 36.41 | 631.19 | -2.76 | 0 | -3.05 | 0 | 0.81 | 2.53 | 0.02 | 0.0 | 0.00 | 0 |
| 2021 (8) | 3.16 | 1028.57 | -1.14 | 0 | -4.05 | 0 | -0.04 | 0 | 2.02 | 0 | 0.86 | 145.71 | -0.29 | 0 | 4.98 | 160.94 | -0.58 | 0 | -0.32 | 0 | 0.79 | -4.82 | 0.02 | 100.0 | 644.90 | 4851.9 |
| 2020 (7) | 0.28 | -33.33 | -0.39 | 0 | 8.05 | 0 | 0.04 | 0 | -0.11 | 0 | 0.35 | 75.0 | 0 | 0 | 1.91 | 30.44 | 1.2 | 0 | 1.31 | 0 | 0.83 | -7.78 | 0.01 | -66.67 | 13.02 | -77.05 |
| 2019 (6) | 0.42 | 121.05 | -0.21 | 0 | -0.04 | 0 | -0.01 | 0 | 0.21 | 0 | 0.2 | -52.38 | 0 | 0 | 1.46 | -54.58 | -0.05 | 0 | -0.19 | 0 | 0.9 | 42.86 | 0.03 | -25.0 | 56.76 | 0 |
| 2018 (5) | 0.19 | -52.5 | -0.41 | 0 | -0.47 | 0 | -0.03 | 0 | -0.22 | 0 | 0.42 | -6.67 | 0 | 0 | 3.22 | -3.8 | -0.87 | 0 | -0.89 | 0 | 0.63 | 3.28 | 0.04 | 100.0 | 0.00 | 0 |
| 2017 (4) | 0.4 | 60.0 | -0.51 | 0 | -0.62 | 0 | 0 | 0 | -0.11 | 0 | 0.45 | -13.46 | 0 | 0 | 3.35 | -12.37 | 0.75 | -18.48 | 0.66 | 83.33 | 0.61 | 0.0 | 0.02 | -33.33 | 31.01 | 24.03 |
| 2016 (3) | 0.25 | -89.13 | -1.38 | 0 | 0.14 | 0 | 0.04 | -50.0 | -1.13 | 0 | 0.52 | -34.18 | 0 | 0 | 3.82 | -43.51 | 0.92 | 360.0 | 0.36 | 63.64 | 0.61 | 15.09 | 0.03 | 50.0 | 25.00 | -91.63 |
| 2015 (2) | 2.3 | 105.36 | -0.81 | 0 | -1.82 | 0 | 0.08 | 0 | 1.49 | 0 | 0.79 | -48.7 | 0 | 0 | 6.76 | -32.23 | 0.2 | -88.64 | 0.22 | -90.31 | 0.53 | 47.22 | 0.02 | 100.0 | 298.70 | 604.08 |
| 2014 (1) | 1.12 | 25.84 | -1.51 | 0 | 2.26 | 584.85 | -0.12 | 0 | -0.39 | 0 | 1.54 | 340.0 | 0 | 0 | 9.98 | 270.14 | 1.76 | 25.71 | 2.27 | 34.32 | 0.36 | 5.88 | 0.01 | 0.0 | 42.42 | -2.76 |
| 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) | -0.79 | -21.54 | -392.59 | -0.01 | 85.71 | 88.89 | 0.46 | 206.67 | 121.3 | 0.01 | -50.0 | 120.0 | -0.8 | -11.11 | -544.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.8 | -56.86 | 13.04 | -0.95 | -137.5 | 5.0 | 0.17 | 0.0 | -10.53 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.65 | 8.45 | -194.2 | -0.07 | -133.33 | 72.0 | 0.15 | -80.52 | 109.43 | 0.02 | 100.0 | 0 | -0.72 | 2.7 | -263.64 | 0.06 | 200.0 | -76.0 | 0 | 0 | 0 | 2.78 | 137.5 | -84.67 | -0.51 | 27.14 | 50.49 | -0.4 | 64.29 | 75.16 | 0.17 | -15.0 | -22.73 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.71 | 24.47 | -144.1 | -0.03 | 62.5 | 98.6 | 0.77 | 92.5 | 63.83 | 0.01 | -85.71 | -75.0 | -0.74 | 27.45 | -39.62 | 0.02 | -75.0 | -99.28 | 0 | 0 | -100.0 | 1.17 | -74.27 | -98.85 | -0.7 | -37.25 | -29.63 | -1.12 | -115.38 | -100.0 | 0.2 | 0.0 | -4.76 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.94 | -448.15 | 0.0 | -0.08 | 11.11 | 92.08 | 0.4 | 118.52 | 60.0 | 0.07 | 240.0 | 187.5 | -1.02 | -666.67 | 47.69 | 0.08 | 0.0 | -78.38 | 0 | 0 | 100.0 | 4.55 | -16.48 | -51.35 | -0.51 | 44.57 | -88.89 | -0.52 | 48.0 | -533.33 | 0.2 | 5.26 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q4 (16) | 0.27 | -60.87 | -20.59 | -0.09 | 64.0 | 79.55 | -2.16 | -35.85 | -91.15 | -0.05 | 0 | 0.0 | 0.18 | -59.09 | 280.0 | 0.08 | -68.0 | -46.67 | 0 | 0 | 100.0 | 5.44 | -69.96 | 47.66 | -0.92 | 10.68 | -61.4 | -1.0 | 37.89 | -194.12 | 0.19 | -13.64 | -5.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.69 | -57.14 | 23.21 | -0.25 | 88.32 | 0.0 | -1.59 | -438.3 | -11.19 | 0 | -100.0 | -100.0 | 0.44 | 183.02 | 41.94 | 0.25 | -90.97 | 8.7 | 0 | -100.0 | 0 | 18.12 | -82.21 | 195.37 | -1.03 | -90.74 | -134.09 | -1.61 | -187.5 | -347.22 | 0.22 | 4.76 | 10.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 1.61 | 271.28 | 103.8 | -2.14 | -111.88 | -590.32 | 0.47 | 88.0 | 206.82 | 0.04 | 150.0 | 500.0 | -0.53 | 72.82 | -210.42 | 2.77 | 648.65 | 823.33 | 0.64 | 200.0 | 0 | 101.84 | 989.94 | 1417.39 | -0.54 | -100.0 | -550.0 | -0.56 | -566.67 | -2900.0 | 0.21 | 5.0 | 10.53 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (13) | -0.94 | -376.47 | -163.51 | -1.01 | -129.55 | -621.43 | 0.25 | 122.12 | 123.81 | -0.08 | -60.0 | -900.0 | -1.95 | -1850.0 | -245.52 | 0.37 | 146.67 | 105.56 | -0.64 | -120.69 | 0 | 9.34 | 153.52 | 157.98 | -0.27 | 52.63 | -184.38 | 0.12 | 135.29 | -66.67 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0 | -284.85 | 0 | -205.86 |
| 21Q4 (12) | 0.34 | -39.29 | 165.38 | -0.44 | -76.0 | -51.72 | -1.13 | 20.98 | -113.9 | -0.05 | -350.0 | -200.0 | -0.1 | -132.26 | 87.65 | 0.15 | -34.78 | -44.44 | -0.29 | 0 | 0 | 3.69 | -39.91 | -23.29 | -0.57 | -29.55 | -207.55 | -0.34 | 5.56 | -150.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | 0.56 | -29.11 | 180.0 | -0.25 | 19.35 | -212.5 | -1.43 | -225.0 | -204.26 | 0.02 | 300.0 | 150.0 | 0.31 | -35.42 | 158.33 | 0.23 | -23.33 | 228.57 | 0 | 0 | 0 | 6.13 | -8.61 | 395.92 | -0.44 | -466.67 | -195.65 | -0.36 | -1900.0 | -165.45 | 0.2 | 5.26 | 0.0 | 0.01 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 0.79 | -46.62 | 64.58 | -0.31 | -121.43 | -3000.0 | -0.44 | 58.1 | -414.29 | -0.01 | -200.0 | -150.0 | 0.48 | -64.18 | 2.13 | 0.3 | 66.67 | 2900.0 | 0 | 0 | 0 | 6.71 | 85.31 | 2477.18 | 0.12 | -62.5 | -25.0 | 0.02 | -94.44 | -66.67 | 0.19 | 0.0 | -9.52 | 0 | 0 | 0 | 376.19 | 39.8 | 111.61 |
| 21Q1 (9) | 1.48 | 384.62 | 1245.45 | -0.14 | 51.72 | -1300.0 | -1.05 | -112.92 | -520.0 | 0.01 | -80.0 | 0.0 | 1.34 | 265.43 | 1240.0 | 0.18 | -33.33 | 1700.0 | 0 | 0 | 0 | 3.62 | -24.61 | 1066.2 | 0.32 | -39.62 | 433.33 | 0.36 | -47.06 | 1700.0 | 0.19 | -5.0 | -13.64 | 0 | 0 | 0 | 269.09 | 555.38 | 487.11 |
| 20Q4 (8) | -0.52 | -360.0 | -500.0 | -0.29 | -262.5 | -1350.0 | 8.13 | 1829.79 | 6153.85 | 0.05 | 225.0 | 66.67 | -0.81 | -775.0 | -836.36 | 0.27 | 285.71 | 2600.0 | 0 | 0 | 0 | 4.80 | 288.46 | 1845.73 | 0.53 | 15.22 | 307.69 | 0.68 | 23.64 | 1033.33 | 0.2 | 0.0 | -9.09 | 0 | 0 | -100.0 | -59.09 | -321.59 | -231.82 |
| 20Q3 (7) | 0.2 | -58.33 | 121.74 | -0.08 | -700.0 | -700.0 | -0.47 | -435.71 | -150.0 | -0.04 | -300.0 | -300.0 | 0.12 | -74.47 | 112.9 | 0.07 | 600.0 | 600.0 | 0 | 0 | 0 | 1.24 | 374.91 | 393.46 | 0.46 | 187.5 | 142.11 | 0.55 | 816.67 | 450.0 | 0.2 | -4.76 | -13.04 | 0 | 0 | -100.0 | 26.67 | -85.0 | 109.86 |
| 20Q2 (6) | 0.48 | 336.36 | -58.62 | -0.01 | 0.0 | 90.91 | 0.14 | -44.0 | 110.69 | 0.02 | 100.0 | 166.67 | 0.47 | 370.0 | -55.24 | 0.01 | 0.0 | -90.91 | 0 | 0 | 0 | 0.26 | -16.15 | -92.31 | 0.16 | 166.67 | 500.0 | 0.06 | 200.0 | 154.55 | 0.21 | -4.55 | -8.7 | 0 | 0 | -100.0 | 177.78 | 287.88 | -80.08 |
| 20Q1 (5) | 0.11 | -15.38 | 83.33 | -0.01 | 50.0 | 85.71 | 0.25 | 92.31 | 31.58 | 0.01 | -66.67 | 0.0 | 0.1 | -9.09 | 1100.0 | 0.01 | 0.0 | -85.71 | 0 | 0 | 0 | 0.31 | 25.78 | -89.44 | 0.06 | -53.85 | 118.18 | 0.02 | -66.67 | 108.0 | 0.22 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 45.83 | 2.24 | 0 |
| 19Q4 (4) | 0.13 | 114.13 | 0.0 | -0.02 | -100.0 | 0.0 | 0.13 | -86.17 | 0.0 | 0.03 | 400.0 | 0.0 | 0.11 | 111.83 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.25 | -1.48 | 0.0 | 0.13 | -31.58 | 0.0 | 0.06 | -40.0 | 0.0 | 0.22 | -4.35 | 0.0 | 0.01 | 0.0 | 0.0 | 44.83 | 116.57 | 0.0 |
| 19Q3 (3) | -0.92 | -179.31 | 0.0 | -0.01 | 90.91 | 0.0 | 0.94 | 171.76 | 0.0 | -0.01 | 66.67 | 0.0 | -0.93 | -188.57 | 0.0 | 0.01 | -90.91 | 0.0 | 0 | 0 | 0.0 | 0.25 | -92.6 | 0.0 | 0.19 | 575.0 | 0.0 | 0.1 | 190.91 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -270.59 | -130.32 | 0.0 |
| 19Q2 (2) | 1.16 | 1833.33 | 0.0 | -0.11 | -57.14 | 0.0 | -1.31 | -789.47 | 0.0 | -0.03 | -400.0 | 0.0 | 1.05 | 10600.0 | 0.0 | 0.11 | 57.14 | 0.0 | 0 | 0 | 0.0 | 3.38 | 15.08 | 0.0 | -0.04 | 87.88 | 0.0 | -0.11 | 56.0 | 0.0 | 0.23 | 4.55 | 0.0 | 0.01 | 0.0 | 0.0 | 892.31 | 0 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
