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) | -0.02 | 0 | 0.59 | 0 | -0.33 | 0 | -0.11 | 0 | 0.57 | 0 | 0.11 | -86.25 | 0 | 0 | 1.60 | -81.46 | 17.48 | 7500.0 | 16.36 | 0 | 0.63 | -1.56 | 0 | 0 | -0.12 | 0 |
| 2022 (9) | 0.58 | -77.52 | -1.31 | 0 | -0.09 | 0 | 0 | 0 | -0.73 | 0 | 0.8 | 2566.67 | 0 | 0 | 8.61 | 2532.22 | 0.23 | -69.74 | -0.04 | 0 | 0.64 | 4.92 | 0 | 0 | 96.67 | -46.05 |
| 2021 (8) | 2.58 | 0 | -1.85 | 0 | 0 | 0 | 0.04 | 0 | 0.73 | 0 | 0.03 | -66.67 | 0 | 0 | 0.33 | -78.48 | 0.76 | 7500.0 | 0.83 | 0 | 0.61 | 17.31 | 0 | 0 | 179.17 | 0 |
| 2020 (7) | -0.63 | 0 | -2.12 | 0 | 1.67 | -34.25 | -0.12 | 0 | -2.75 | 0 | 0.09 | -90.32 | 0 | 0 | 1.52 | -86.19 | 0.01 | -95.83 | -0.19 | 0 | 0.52 | 30.0 | 0 | 0 | -190.91 | 0 |
| 2019 (6) | -0.25 | 0 | -1.36 | 0 | 2.54 | 35.11 | -0.01 | 0 | -1.61 | 0 | 0.93 | 0 | 0 | 0 | 11.01 | 0 | 0.24 | -63.64 | 5.52 | 626.32 | 0.4 | 66.67 | 0 | 0 | -4.22 | 0 |
| 2018 (5) | 1.07 | 25.88 | -3.03 | 0 | 1.88 | 59.32 | 0.01 | 0 | -1.96 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.66 | 22.22 | 0.76 | 26.67 | 0.24 | -27.27 | 0.01 | 0.0 | 105.94 | 17.16 |
| 2017 (4) | 0.85 | 844.44 | -1.98 | 0 | 1.18 | 413.04 | -0.07 | 0 | -1.13 | 0 | 1.98 | 195.52 | 0 | 0 | 17.90 | 157.05 | 0.54 | 58.82 | 0.6 | 160.87 | 0.33 | 6.45 | 0.01 | 0 | 90.43 | 442.55 |
| 2016 (3) | 0.09 | 0 | -0.66 | 0 | 0.23 | -92.1 | 0.07 | 0 | -0.57 | 0 | 0.67 | -48.46 | 0 | 0 | 6.96 | -67.69 | 0.34 | 3.03 | 0.23 | -76.53 | 0.31 | 40.91 | 0 | 0 | 16.67 | 0 |
| 2015 (2) | -0.94 | 0 | -1.7 | 0 | 2.91 | 0 | -0.7 | 0 | -2.64 | 0 | 1.3 | 490.91 | 0 | 0 | 21.56 | 315.5 | 0.33 | 312.5 | 0.98 | 226.67 | 0.22 | 29.41 | 0 | 0 | -78.33 | 0 |
| 2014 (1) | 0.39 | -11.36 | 0 | 0 | -0.26 | 0 | -0.1 | 0 | 0.39 | -13.33 | 0.22 | 120.0 | 0 | 0 | 5.19 | 140.75 | 0.08 | 0 | 0.3 | 1400.0 | 0.17 | -5.56 | 0 | 0 | 82.98 | -62.28 |
| 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) | 0.37 | 186.05 | -33.93 | 0.83 | 2666.67 | 419.23 | -0.8 | -305.13 | -90.48 | -0.13 | -1400.0 | -333.33 | 1.2 | 400.0 | 300.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.00 | 0 | -100.0 | 17.84 | 17940.0 | 44700.0 | 17.01 | 6175.0 | 170200.0 | 0.14 | 0.0 | -12.5 | 0 | 0 | 0 | 2.16 | 0 | -99.42 |
| 23Q3 (19) | -0.43 | -326.32 | -104.76 | 0.03 | 200.0 | 106.38 | 0.39 | 454.55 | 225.0 | 0.01 | -50.0 | 200.0 | -0.4 | -350.0 | 41.18 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -0.00 | 0 | 100.0 | -0.1 | 41.18 | -350.0 | -0.28 | -3.7 | -600.0 | 0.14 | -22.22 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 23Q2 (18) | 0.19 | 226.67 | 205.56 | -0.03 | 86.96 | 93.48 | -0.11 | -157.89 | -126.83 | 0.02 | 0 | 100.0 | 0.16 | 142.11 | 125.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.17 | -88.89 | -383.33 | -0.27 | -170.0 | -42.11 | 0.18 | 5.88 | 12.5 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q1 (17) | -0.15 | -126.79 | -135.71 | -0.23 | 11.54 | -91.67 | 0.19 | 145.24 | 195.0 | 0 | 100.0 | -100.0 | -0.38 | -226.67 | -226.67 | 0.11 | -85.71 | 450.0 | 0 | -100.0 | 0 | 6.51 | -81.49 | 697.34 | -0.09 | -125.0 | -152.94 | -0.1 | -900.0 | -152.63 | 0.17 | 6.25 | 6.25 | 0 | 0 | 0 | -214.29 | -157.4 | -278.57 |
| 22Q4 (16) | 0.56 | 366.67 | 1300.0 | -0.26 | 44.68 | 85.71 | -0.42 | -450.0 | -117.28 | -0.03 | -200.0 | 0.0 | 0.3 | 144.12 | 116.85 | 0.77 | 7800.0 | 7600.0 | 0.5 | 200.0 | -3.85 | 35.16 | 8397.72 | 8303.2 | -0.04 | -200.0 | -125.0 | -0.01 | 75.0 | -109.09 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 373.33 | 313.33 | 2326.67 |
| 22Q3 (15) | -0.21 | -16.67 | -165.62 | -0.47 | -2.17 | -193.75 | 0.12 | -70.73 | 146.15 | -0.01 | -200.0 | 0 | -0.68 | -6.25 | -525.0 | -0.01 | -150.0 | 95.65 | -0.5 | 0 | 3.85 | -0.42 | -148.52 | 96.24 | 0.04 | -33.33 | -73.33 | -0.04 | 78.95 | -125.0 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | -175.00 | 0 | -269.53 |
| 22Q2 (14) | -0.18 | -142.86 | -119.35 | -0.46 | -283.33 | -284.0 | 0.41 | 305.0 | 124.7 | 0.01 | -66.67 | 109.09 | -0.64 | -313.33 | -154.24 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.87 | 6.99 | 107.86 | 0.06 | -64.71 | -73.91 | -0.19 | -200.0 | -170.37 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (13) | 0.42 | 950.0 | -67.69 | -0.12 | 93.41 | -9.09 | -0.2 | -108.23 | 60.78 | 0.03 | 200.0 | -83.33 | 0.3 | 116.85 | -74.79 | 0.02 | 100.0 | -91.67 | 0 | -100.0 | 0 | 0.82 | 95.1 | -91.97 | 0.17 | 6.25 | -22.73 | 0.19 | 72.73 | -34.48 | 0.16 | 6.67 | 6.67 | 0 | 0 | 0 | 120.00 | 680.0 | -59.38 |
| 21Q4 (12) | 0.04 | -87.5 | -84.62 | -1.82 | -1037.5 | -119.28 | 2.43 | 1034.62 | 318.97 | -0.03 | 0 | 62.5 | -1.78 | -1212.5 | -212.28 | 0.01 | 104.35 | 0 | 0.52 | 200.0 | 0 | 0.42 | 103.71 | 0 | 0.16 | 6.67 | 128.57 | 0.11 | -31.25 | -31.25 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 15.38 | -85.1 | -81.66 |
| 21Q3 (11) | 0.32 | -65.59 | 137.65 | -0.16 | -164.0 | -1700.0 | -0.26 | 84.34 | -127.37 | 0 | 100.0 | 100.0 | 0.16 | -86.44 | 119.05 | -0.23 | -2400.0 | -2400.0 | -0.52 | 0 | 0 | -11.27 | -2783.33 | -1543.14 | 0.15 | -34.78 | 0 | 0.16 | -40.74 | 700.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 103.23 | -53.38 | 120.65 |
| 21Q2 (10) | 0.93 | -28.46 | 200.0 | 0.25 | 327.27 | 733.33 | -1.66 | -225.49 | -253.19 | -0.11 | -161.11 | -1000.0 | 1.18 | -0.84 | 247.06 | 0.01 | -95.83 | -87.5 | 0 | 0 | -100.0 | 0.42 | -95.87 | -95.01 | 0.23 | 4.55 | 355.56 | 0.27 | -6.9 | 228.57 | 0.15 | 0.0 | 36.36 | 0 | 0 | 0 | 221.43 | -25.05 | 0 |
| 21Q1 (9) | 1.3 | 400.0 | 461.11 | -0.11 | 86.75 | 91.73 | -0.51 | -187.93 | -183.61 | 0.18 | 325.0 | 1000.0 | 1.19 | 308.77 | 170.41 | 0.24 | 0 | 0 | 0 | 0 | 100.0 | 10.17 | 0 | 0 | 0.22 | 214.29 | 1000.0 | 0.29 | 81.25 | 281.25 | 0.15 | 0.0 | 36.36 | 0 | 0 | 0 | 295.45 | 252.27 | 0 |
| 20Q4 (8) | 0.26 | 130.59 | 750.0 | -0.83 | -8400.0 | 78.61 | 0.58 | -38.95 | -84.11 | -0.08 | -700.0 | 33.33 | -0.57 | 32.14 | 85.46 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 100.0 | 0.07 | 0 | 800.0 | 0.16 | 700.0 | 420.0 | 0.15 | 0.0 | 50.0 | 0 | 0 | 0 | 83.87 | 116.77 | 204.84 |
| 20Q3 (7) | -0.85 | -374.19 | -297.67 | 0.01 | -66.67 | 102.78 | 0.95 | 302.13 | 186.36 | -0.01 | 0.0 | 0.0 | -0.84 | -347.06 | -1300.0 | 0.01 | -87.5 | -97.96 | 0 | -100.0 | 0 | 0.78 | -90.72 | -96.78 | 0 | 100.0 | -100.0 | 0.02 | 109.52 | -66.67 | 0.15 | 36.36 | 50.0 | 0 | 0 | 0 | -500.00 | 0 | -286.05 |
| 20Q2 (6) | 0.31 | 186.11 | 150.82 | 0.03 | 102.26 | 107.89 | -0.47 | -177.05 | -840.0 | -0.01 | 50.0 | -125.0 | 0.34 | 120.12 | 134.34 | 0.08 | 0 | -82.61 | 0.01 | 200.0 | 0 | 8.42 | 0 | -61.56 | -0.09 | -550.0 | -200.0 | -0.21 | -31.25 | -290.91 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 20Q1 (5) | -0.36 | -800.0 | -1700.0 | -1.33 | 65.72 | -140.8 | 0.61 | -83.29 | 1425.0 | -0.02 | 83.33 | -125.0 | -1.69 | 56.89 | -152.16 | 0 | 100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | 100.0 | -100.0 | 0.02 | 300.0 | -99.65 | -0.16 | -220.0 | -102.97 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 19Q4 (4) | -0.04 | -109.3 | 0.0 | -3.88 | -977.78 | 0.0 | 3.65 | 431.82 | 0.0 | -0.12 | -1100.0 | 0.0 | -3.92 | -5700.0 | 0.0 | -0.57 | -216.33 | 0.0 | 0 | 0 | 0.0 | -29.38 | -221.12 | 0.0 | -0.01 | -112.5 | 0.0 | -0.05 | -183.33 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | -80.00 | -129.77 | 0.0 |
| 19Q3 (3) | 0.43 | 170.49 | 0.0 | -0.36 | 5.26 | 0.0 | -1.1 | -2100.0 | 0.0 | -0.01 | -125.0 | 0.0 | 0.07 | 107.07 | 0.0 | 0.49 | 6.52 | 0.0 | 0 | 0 | 0.0 | 24.26 | 10.74 | 0.0 | 0.08 | -11.11 | 0.0 | 0.06 | -45.45 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 268.75 | 192.52 | 0.0 |
| 19Q2 (2) | -0.61 | -2950.0 | 0.0 | -0.38 | -111.66 | 0.0 | -0.05 | -225.0 | 0.0 | 0.04 | -50.0 | 0.0 | -0.99 | -130.56 | 0.0 | 0.46 | -14.81 | 0.0 | 0 | 0 | 0.0 | 21.90 | -3.05 | 0.0 | 0.09 | -98.43 | 0.0 | 0.11 | -97.96 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | -290.48 | -79780.95 | 0.0 |
| 19Q1 (1) | -0.02 | 0.0 | 0.0 | 3.26 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 22.59 | 0.0 | 0.0 | 5.74 | 0.0 | 0.0 | 5.39 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 |
