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) | -0.34 | 0 | -1.08 | 0 | 0.76 | 0 | -0.02 | 0 | -1.42 | 0 | 1.05 | 1400.0 | 0 | 0 | 25.61 | 1985.37 | -0.49 | 0 | -0.2 | 0 | 0.13 | 8.33 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 0.61 | 0 | -0.18 | 0 | -0.47 | 0 | 0 | 0 | 0.43 | 0 | 0.07 | 16.67 | 0 | 0 | 1.23 | 0.91 | -0.05 | 0 | 0.21 | 23.53 | 0.12 | 0.0 | 0 | 0 | 184.85 | 0 |
| 2021 (8) | -0.1 | 0 | 0.1 | 0 | 0.07 | -36.36 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 0 | 0 | 1.22 | -35.84 | 0.21 | 0 | 0.17 | 0 | 0.12 | -25.0 | 0 | 0 | -34.48 | 0 |
| 2020 (7) | -0.02 | 0 | -0.91 | 0 | 0.11 | -38.89 | 0 | 0 | -0.93 | 0 | 0.07 | -53.33 | 0 | 0 | 1.90 | -20.96 | -0.38 | 0 | -0.49 | 0 | 0.16 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 0.04 | -71.43 | -0.11 | 0 | 0.18 | 0 | 0 | 0 | -0.07 | 0 | 0.15 | 25.0 | 0 | 0 | 2.40 | 57.4 | -0.29 | 0 | -0.12 | 0 | 0.2 | 5.26 | 0 | 0 | 50.00 | -46.43 |
| 2018 (5) | 0.14 | 0 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0 | 0.12 | 50.0 | 0 | 0 | 1.52 | 34.75 | -0.11 | 0 | -0.04 | 0 | 0.19 | -5.0 | 0 | 0 | 93.33 | 0 |
| 2017 (4) | -0.61 | 0 | -0.2 | 0 | 1.05 | 2000.0 | -0.03 | 0 | -0.81 | 0 | 0.08 | -50.0 | 0 | 0 | 1.13 | -53.54 | -0.05 | 0 | -0.02 | 0 | 0.2 | -4.76 | 0 | 0 | -338.89 | 0 |
| 2016 (3) | 0.29 | 7.41 | -0.14 | 0 | 0.05 | 0 | 0.03 | 0 | 0.15 | -58.33 | 0.16 | 128.57 | 0 | 0 | 2.44 | 166.14 | -0.06 | 0 | 0.1 | 900.0 | 0.21 | -4.55 | 0 | 0 | 93.55 | -20.31 |
| 2015 (2) | 0.27 | 0 | 0.09 | 0 | 0 | 0 | -0.01 | 0 | 0.36 | 0 | 0.07 | -41.67 | 0 | 0 | 0.92 | -37.55 | -0.17 | 0 | 0.01 | 0 | 0.22 | 0.0 | 0 | 0 | 117.39 | 0 |
| 2014 (1) | -0.38 | 0 | -0.03 | 0 | -0.09 | 0 | -0.01 | 0 | -0.41 | 0 | 0.12 | 50.0 | 0 | 0 | 1.47 | 53.85 | -0.32 | 0 | -0.17 | 0 | 0.22 | 4.76 | 0 | 0 | -760.00 | 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) | -0.05 | 86.11 | -112.2 | -0.32 | 36.0 | 0 | 0.44 | -15.38 | 207.32 | 0 | 100.0 | -100.0 | -0.37 | 56.98 | -190.24 | 0.35 | -25.53 | 1650.0 | 0 | 0 | 0 | 33.33 | -24.82 | 2116.67 | -0.13 | 0.0 | -160.0 | -0.2 | -300.0 | -122.22 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.36 | -183.72 | -350.0 | -0.5 | -655.56 | -394.12 | 0.52 | 220.93 | 173.68 | -0.01 | 0.0 | 0 | -0.86 | -265.38 | -1055.56 | 0.47 | 161.11 | 4600.0 | 0 | 0 | 0 | 44.34 | 121.7 | 6861.32 | -0.13 | -18.18 | -333.33 | -0.05 | -135.71 | -150.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q2 (18) | 0.43 | 219.44 | 152.94 | 0.09 | 125.0 | 200.0 | -0.43 | -286.96 | -760.0 | -0.01 | 0 | 0 | 0.52 | 172.22 | 160.0 | 0.18 | 260.0 | 0 | 0 | 0 | 0 | 20.00 | 336.0 | 0 | -0.11 | 0.0 | -375.0 | 0.14 | 240.0 | 16.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 252.94 | 0 | 123.18 |
| 23Q1 (17) | -0.36 | -187.8 | -427.27 | -0.36 | 0 | 5.26 | 0.23 | 156.1 | 209.52 | 0 | -100.0 | 0 | -0.72 | -275.61 | -166.67 | 0.05 | 150.0 | 66.67 | 0 | 0 | 0 | 4.59 | 205.05 | 98.78 | -0.11 | -120.0 | -1000.0 | -0.1 | -11.11 | -242.86 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (16) | 0.41 | 612.5 | 57.69 | 0 | -100.0 | -100.0 | -0.41 | -315.79 | -95.24 | 0.01 | 0 | 0 | 0.41 | 355.56 | 41.38 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.50 | 136.09 | 0.0 | -0.05 | -66.67 | -200.0 | -0.09 | -190.0 | -1000.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (15) | -0.08 | -147.06 | 27.27 | 0.17 | 466.67 | 1600.0 | 0.19 | 480.0 | -24.0 | 0 | 0 | 0 | 0.09 | -55.0 | 190.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.64 | 0 | 0 | -0.03 | -175.0 | -200.0 | 0.1 | -16.67 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -61.54 | -154.3 | 83.22 |
| 22Q2 (14) | 0.17 | 54.55 | 177.27 | 0.03 | 107.89 | -40.0 | -0.05 | 76.19 | -171.43 | 0 | 0 | 0 | 0.2 | 174.07 | 217.65 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.04 | 500.0 | -42.86 | 0.12 | 71.43 | 20.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 113.33 | 3.03 | 166.97 |
| 22Q1 (13) | 0.11 | -57.69 | 466.67 | -0.38 | -1366.67 | -3900.0 | -0.21 | 0.0 | -425.0 | 0 | 0 | 0 | -0.27 | -193.1 | -1250.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 2.31 | 53.46 | -17.69 | -0.01 | -120.0 | -114.29 | 0.07 | 600.0 | 40.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 110.00 | -83.08 | 393.33 |
| 21Q4 (12) | 0.26 | 336.36 | 360.0 | 0.03 | 200.0 | 108.82 | -0.21 | -184.0 | -187.5 | 0 | 0 | 0 | 0.29 | 390.0 | 165.91 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 1.50 | 0 | 45.86 | 0.05 | 66.67 | 0 | 0.01 | 0 | 200.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 650.00 | 277.27 | 230.0 |
| 21Q3 (11) | -0.11 | 50.0 | -37.5 | 0.01 | -80.0 | 101.85 | 0.25 | 257.14 | 257.14 | 0 | 0 | 0 | -0.1 | 41.18 | 83.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | -57.14 | 127.27 | 0 | -100.0 | 100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -366.67 | -116.67 | 0 |
| 21Q2 (10) | -0.22 | -633.33 | -833.33 | 0.05 | 400.0 | 150.0 | 0.07 | 275.0 | 135.0 | 0 | 0 | 100.0 | -0.17 | -750.0 | -440.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.85 | -69.77 | -54.24 | 0.07 | 0.0 | 131.82 | 0.1 | 100.0 | 183.33 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | -169.23 | -351.28 | 0 |
| 21Q1 (9) | -0.03 | 70.0 | -125.0 | 0.01 | 102.94 | 125.0 | -0.04 | -116.67 | 0 | 0 | 0 | 0 | -0.02 | 95.45 | -125.0 | 0.03 | 200.0 | -25.0 | 0 | 0 | 0 | 2.80 | 171.96 | -13.79 | 0.07 | 0 | 275.0 | 0.05 | 600.0 | 126.32 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | -37.50 | 92.5 | 0 |
| 20Q4 (8) | -0.1 | -25.0 | -147.62 | -0.34 | 37.04 | -385.71 | 0.24 | 242.86 | 300.0 | 0 | 0 | 0 | -0.44 | 29.03 | -414.29 | 0.01 | -50.0 | -85.71 | 0 | 0 | 0 | 1.03 | -51.03 | -77.03 | 0 | 100.0 | 100.0 | -0.01 | 94.12 | 66.67 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | -500.00 | 0 | -147.62 |
| 20Q3 (7) | -0.08 | -366.67 | -172.73 | -0.54 | -2800.0 | -5300.0 | 0.07 | 135.0 | 40.0 | 0 | 100.0 | -100.0 | -0.62 | -1340.0 | -720.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 2.11 | 13.68 | 73.68 | -0.11 | 50.0 | 15.38 | -0.17 | -41.67 | -41.67 | 0.03 | -40.0 | -40.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 0.03 | -75.0 | 115.79 | 0.02 | 150.0 | 200.0 | -0.2 | 0 | -766.67 | -0.08 | 0 | -166.67 | 0.05 | -37.5 | 123.81 | 0.01 | -75.0 | -75.0 | 0 | 0 | 0 | 1.85 | -43.06 | -24.07 | -0.22 | -450.0 | -266.67 | -0.12 | 36.84 | -250.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | 0.12 | -42.86 | 233.33 | -0.04 | 42.86 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.08 | -42.86 | 172.73 | 0.04 | -42.86 | 100.0 | 0 | 0 | 0 | 3.25 | -27.53 | 127.64 | -0.04 | -33.33 | 50.0 | -0.19 | -533.33 | -375.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 19Q4 (4) | 0.21 | 90.91 | 0.0 | -0.07 | -600.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | -100.0 | 0.0 | 0.14 | 40.0 | 0.0 | 0.07 | 250.0 | 0.0 | 0 | 0 | 0.0 | 4.49 | 270.19 | 0.0 | -0.03 | 76.92 | 0.0 | -0.03 | 75.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1050.00 | 0 | 0.0 |
| 19Q3 (3) | 0.11 | 157.89 | 0.0 | -0.01 | 50.0 | 0.0 | 0.05 | 66.67 | 0.0 | 0.03 | 200.0 | 0.0 | 0.1 | 147.62 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | 1.21 | -50.3 | 0.0 | -0.13 | -116.67 | 0.0 | -0.12 | -250.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | -0.19 | -111.11 | 0.0 | -0.02 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | -0.03 | 0 | 0.0 | -0.21 | -90.91 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.44 | 70.73 | 0.0 | -0.06 | 25.0 | 0.0 | 0.08 | 300.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -146.15 | 83.76 | 0.0 |
| 19Q1 (1) | -0.09 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -900.00 | 0.0 | 0.0 |
