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) | 0.07 | 0 | 1.45 | 0 | -0.21 | 0 | 0.34 | 0 | 1.52 | 0 | 0.04 | 33.33 | 0 | 0 | 3.25 | -60.98 | -1.75 | 0 | 1.37 | 0 | 0.26 | -3.7 | 0.02 | 100.0 | 4.24 | 0 |
| 2022 (9) | -0.21 | 0 | -0.85 | 0 | -0.16 | 0 | -0.26 | 0 | -1.06 | 0 | 0.03 | -70.0 | 0 | 0 | 8.33 | 979.17 | -2.78 | 0 | -2.37 | 0 | 0.27 | 0.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2021 (8) | 6.29 | 0 | -3.06 | 0 | -0.19 | 0 | 0.16 | 0 | 3.23 | 0 | 0.1 | 100.0 | 0 | 0 | 0.77 | -96.45 | 8.99 | 0 | 7.76 | 0 | 0.27 | -3.57 | 0.02 | -50.0 | 78.14 | 0 |
| 2020 (7) | -2.42 | 0 | 2.16 | -32.92 | -0.5 | 0 | -0.15 | 0 | -0.26 | 0 | 0.05 | 25.0 | 0.04 | 300.0 | 21.74 | 8.7 | -3.07 | 0 | -4.05 | 0 | 0.28 | -6.67 | 0.04 | 0.0 | 0.00 | 0 |
| 2019 (6) | -3.43 | 0 | 3.22 | 46.36 | 0.09 | 0 | 0.26 | 0 | -0.21 | 0 | 0.04 | -81.82 | 0.01 | 0.0 | 20.00 | -72.73 | -2.77 | 0 | -2.96 | 0 | 0.3 | 328.57 | 0.04 | 0.0 | 0.00 | 0 |
| 2018 (5) | -2.55 | 0 | 2.2 | -24.4 | 0 | 0 | -0.1 | 0 | -0.35 | 0 | 0.22 | 83.33 | 0.01 | 0 | 73.33 | 3279.44 | -2.58 | 0 | -3.43 | 0 | 0.07 | 40.0 | 0.04 | -20.0 | 0.00 | 0 |
| 2017 (4) | -2.67 | 0 | 2.91 | 0 | 0 | 0 | 0.05 | 0 | 0.24 | 0 | 0.12 | 100.0 | -0.02 | 0 | 2.17 | -47.2 | 2.6 | 0 | 7.46 | 0 | 0.05 | 25.0 | 0.05 | 0.0 | -35.32 | 0 |
| 2016 (3) | -1.53 | 0 | -2.77 | 0 | 4.8 | 0 | 0 | 0 | -4.3 | 0 | 0.06 | 50.0 | 0 | 0 | 4.11 | -19.86 | -2.38 | 0 | -2.5 | 0 | 0.04 | -20.0 | 0.05 | 0.0 | 0.00 | 0 |
| 2015 (2) | -5.93 | 0 | 6.03 | 0 | 0 | 0 | -0.01 | 0 | 0.1 | 0 | 0.04 | -20.0 | 0 | 0 | 5.13 | 7.69 | -4.31 | 0 | -4.13 | 0 | 0.05 | -16.67 | 0.05 | 66.67 | 0.00 | 0 |
| 2014 (1) | -5.38 | 0 | -7.77 | 0 | 11.04 | 452.0 | -0.02 | 0 | -13.15 | 0 | 0.05 | -28.57 | 0 | 0 | 4.76 | -52.38 | -4.07 | 0 | -4.04 | 0 | 0.06 | 0.0 | 0.03 | -25.0 | 0.00 | 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) | 0.84 | 240.0 | 194.38 | 2.06 | 984.21 | 131.46 | -0.04 | 0.0 | -100.0 | 0.53 | 210.42 | 70.97 | 2.9 | 807.32 | 0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 11.11 | 0 | -44.44 | -0.85 | -32.81 | 1.16 | 1.86 | 2166.67 | 266.07 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 43.75 | 0 | 0 |
| 23Q3 (19) | -0.6 | -645.45 | 15.49 | 0.19 | 115.83 | 106.44 | -0.04 | 20.0 | 63.64 | -0.48 | -328.57 | -17.07 | -0.41 | 62.39 | 88.8 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.64 | -320.69 | -190.91 | -0.09 | -190.0 | -181.82 | 0.06 | -14.29 | -14.29 | 0 | -100.0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q2 (18) | 0.11 | 139.29 | 123.4 | -1.2 | -400.0 | -318.18 | -0.05 | 37.5 | -600.0 | 0.21 | 162.5 | 31.25 | -1.09 | -1008.33 | -1462.5 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 2.02 | -87.88 | 0 | 0.29 | 153.7 | 129.29 | 0.1 | 120.0 | 109.71 | 0.07 | 0.0 | 0.0 | 0.01 | 0 | 0 | 61.11 | 0 | 0 |
| 23Q1 (17) | -0.28 | 68.54 | -115.05 | 0.4 | -55.06 | -38.46 | -0.08 | -300.0 | -60.0 | 0.08 | -74.19 | 125.0 | 0.12 | 0 | -95.22 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 16.67 | -16.67 | 0 | -0.54 | 37.21 | 22.86 | -0.5 | 55.36 | -51.52 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.89 | -25.35 | -15.58 | 0.89 | 130.17 | 406.9 | -0.02 | 81.82 | 60.0 | 0.31 | 175.61 | 616.67 | 0 | 100.0 | 100.0 | 0.01 | -50.0 | -83.33 | 0 | 0 | 0 | 20.00 | 90.0 | -93.33 | -0.86 | -290.91 | 27.73 | -1.12 | -1118.18 | 20.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 22Q3 (15) | -0.71 | -51.06 | -112.52 | -2.95 | -636.36 | -28.82 | -0.11 | -1200.0 | -120.0 | -0.41 | -356.25 | -310.0 | -3.66 | -4675.0 | -208.28 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 10.53 | 0 | -89.47 | -0.22 | 77.78 | 68.57 | 0.11 | 110.68 | 107.75 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -394.44 | 0 | 0 |
| 22Q2 (14) | -0.47 | -125.27 | -123.38 | 0.55 | -15.38 | 150.46 | 0.01 | 120.0 | 120.0 | 0.16 | 150.0 | -36.0 | 0.08 | -96.81 | -91.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.99 | -41.43 | -108.82 | -1.03 | -212.12 | -109.36 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (13) | 1.86 | 341.56 | 400.0 | 0.65 | 324.14 | 8.33 | -0.05 | 0.0 | 0.0 | -0.32 | -433.33 | -500.0 | 2.51 | 336.79 | 12650.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.7 | 41.18 | -105.88 | -0.33 | 76.43 | 25.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q4 (12) | -0.77 | -113.58 | -35.09 | -0.29 | 87.34 | -245.0 | -0.05 | 0.0 | 0.0 | -0.06 | 40.0 | 66.67 | -1.06 | -131.36 | -186.49 | 0.06 | 200.0 | 200.0 | 0 | 0 | -100.0 | 300.00 | 200.0 | 1100.0 | -1.19 | -70.0 | -12.26 | -1.4 | 1.41 | -7.69 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 5.67 | 182.09 | 1169.81 | -2.29 | -110.09 | -516.36 | -0.05 | 0.0 | 0.0 | -0.1 | -140.0 | -25.0 | 3.38 | 267.39 | 16800.0 | 0.02 | 0 | -33.33 | 0 | 0 | 0 | 100.00 | 0 | 66.67 | -0.7 | -106.23 | 20.45 | -1.42 | -112.91 | -43.43 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 21Q2 (10) | 2.01 | 424.19 | 313.83 | -1.09 | -281.67 | -223.86 | -0.05 | 0.0 | 0.0 | 0.25 | 212.5 | 377.78 | 0.92 | 4700.0 | 1633.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 11.23 | 3402.94 | 1971.67 | 11.0 | 2600.0 | 1167.96 | 0.07 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 18.16 | 0 | 0 |
| 21Q1 (9) | -0.62 | -8.77 | -58.97 | 0.6 | 200.0 | 13.21 | -0.05 | 0.0 | 85.71 | 0.08 | 144.44 | 0 | -0.02 | 94.59 | -114.29 | 0.01 | -50.0 | 0 | 0 | -100.0 | 0 | 2.17 | -91.3 | 0 | -0.34 | 67.92 | 35.85 | -0.44 | 66.15 | 38.89 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (8) | -0.57 | -7.55 | 42.42 | 0.2 | -63.64 | -76.74 | -0.05 | 0.0 | -120.0 | -0.18 | -125.0 | -200.0 | -0.37 | -1950.0 | -184.62 | 0.02 | -33.33 | 100.0 | 0.04 | 0 | 300.0 | 25.00 | -58.33 | 75.0 | -1.06 | -20.45 | -26.19 | -1.3 | -31.31 | 34.67 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.53 | 43.62 | -253.33 | 0.55 | -37.5 | 214.58 | -0.05 | 0.0 | 91.07 | -0.08 | 11.11 | -500.0 | 0.02 | 133.33 | 103.17 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 60.00 | 320.0 | 0 | -0.88 | -46.67 | -31.34 | -0.99 | 3.88 | 3.88 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | -0.94 | -141.03 | 40.51 | 0.88 | 66.04 | -60.18 | -0.05 | 85.71 | 16.67 | -0.09 | 0 | -1000.0 | -0.06 | -142.86 | -109.52 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 14.29 | 0 | -42.86 | -0.6 | -13.21 | 11.76 | -1.03 | -43.06 | -271.67 | 0.07 | -12.5 | -12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -0.39 | 60.61 | 45.07 | 0.53 | -38.37 | -15.87 | -0.35 | -240.0 | -177.78 | 0 | 100.0 | 100.0 | 0.14 | 207.69 | 275.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.53 | 36.9 | 10.17 | -0.72 | 63.82 | -33.33 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q4 (4) | -0.99 | -560.0 | 0.0 | 0.86 | 279.17 | 0.0 | 0.25 | 144.64 | 0.0 | -0.06 | -400.0 | 0.0 | -0.13 | 79.37 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 14.29 | 0 | 0.0 | -0.84 | -25.37 | 0.0 | -1.99 | -93.2 | 0.0 | 0.08 | 14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | -0.15 | 90.51 | 0.0 | -0.48 | -121.72 | 0.0 | -0.56 | -833.33 | 0.0 | 0.02 | 100.0 | 0.0 | -0.63 | -200.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.67 | 1.47 | 0.0 | -1.03 | -271.67 | 0.0 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -1.58 | -122.54 | 0.0 | 2.21 | 250.79 | 0.0 | -0.06 | -113.33 | 0.0 | 0.01 | 200.0 | 0.0 | 0.63 | 887.5 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 25.00 | -37.5 | 0.0 | -0.68 | -15.25 | 0.0 | 0.6 | 211.11 | 0.0 | 0.08 | 14.29 | 0.0 | 0.01 | 0.0 | 0.0 | -228.99 | 0 | 0.0 |
| 19Q1 (1) | -0.71 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 40.00 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
